File:NDL1054574 会計学 part2.pdf

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Original file(5,600 × 4,000 pixels, file size: 56.26 MB, MIME type: application/pdf, 100 pages)

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Summary

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会計学   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
吉田, 良三, 1878-1944
image of artwork listed in title parameter on this page
Title
会計学
Publisher
同文館
Language jpn
Publication date

1910

明治43
Place of publication JP
Source

doi:10.11501/1054574

institution QS:P195,Q477675
Creator
InfoField
吉田良三 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
679
Extent
InfoField
392p ; 23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
43045994
Date Digitized: W3CDTF
InfoField
2010-03-31
Audience
InfoField
一般
Title Transcription
InfoField
カイケイガク
Publisher Transcription
InfoField
ドウブンカン
Source Identifier: NDLBibID
InfoField
000000593300
Call Number
InfoField
679-Y86-2ウ
Creator Transcription: NDLNA
InfoField
ヨシダ, リョウゾウ
Creator: NDLNAId
InfoField
00097003
Contents
InfoField
(三) 未拂込株金額の記帳取扱法/180

(四) 株金を減少せる場合の記帳取扱法/184

第十章 損益計算/187

(一) 利益の意義/187

(二) 損益勘定/190

(三) 損益勘定の區分/193

(四) 販賣勘定/201

(五) 製造勘定/206

(六) 所有資産の價格の騰貴は之を利益として配當し得るや/216

(七) 損益勘定歩合表示/220

第十一章 積立金/234

(一) 總説/234

(二) 積立金の種類/239

(三) 積立金は特定資産を以て其實體を區別し置くを要するや/251

(四) 祕密積立金/263

(五) 積立金の支拂に關する記帳法/272

第十二章 減債基金(社債償還積立金)/281

(一) 減債基金の意義及其設置法/281

(二) 減債基金放資法/287

(三) 減債基金の利子/290

(四) 減債基金を以て社債を償還せし時の記帳法/293

(五) 減債基金年賦拂込額の計算法/297

第十三章 原價計算/300

(一) 原價計算の目的/300

(二) 原價構成要素/304

(三) 間接費の轉嫁法/307

第十四章 破産の場合に於ける財政實状表示法/319

(一) 財政實状調査表/319

(二) 缺損勘定/325

第十五章 合名會社及合資會社の會計上發生する計算問題/337

(一) 利益分配に關する問題/337

(二) 新社員入社の場合の記帳計算法/345

(三) 社員退社の場合の記帳計算法/352

(四) 合名會社又は合資會社を株式會社に變更せし場合の記帳計算法/361

(五) 清算の場合に於て社員間に殘餘資産を分配する法/368

第十六章 商品に關する問題/379

(一) 棚卸をなさずして有荷を確むる法/379

Licensing

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This image is in the public domain because it is a mere mechanical scan or photocopy of a public domain original, or – from the available evidence – is so similar to such a scan or photocopy that no copyright protection can be expected to arise. The original itself is in the public domain for the following reason:
Public domain
According to Japanese Copyright Law (June 1, 2018 grant) the copyright on this work has expired and is as such public domain. According to articles 51, 52, 53 and 57 of the copyright laws of Japan, under the jurisdiction of the Government of Japan works enter the public domain 50 years after the death of the creator (there being multiple creators, the creator who dies last) or 50 years after publication for anonymous or pseudonymous authors or for works whose copyright holder is an organization.

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