File:NDL1055658 無尽簿記提要 part1.pdf

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Original file(5,768 × 3,820 pixels, file size: 46.18 MB, MIME type: application/pdf, 100 pages)

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Summary

[edit]
無尽簿記提要   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
全国無尽中央会
image of artwork listed in title parameter on this page
Title
無尽簿記提要
Publisher
全国無尽中央会
Language jpn
Publication date

1940

昭和15
Place of publication JP
Source

doi:10.11501/1055658

institution QS:P195,Q477675
Creator
InfoField
全国無尽中央会 編
Publication Place
InfoField
東京
Subject: NDC
InfoField
679
Extent
InfoField
294p ; 22cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
44052315
Date Digitized: W3CDTF
InfoField
2010-03-31
Audience
InfoField
一般
Title Transcription
InfoField
ムジン ボキ テイヨウ
Publisher Transcription
InfoField
ゼンコク ムジン チュウオウカイ
Source Identifier: NDLBibID
InfoField
000000648883
Call Number
InfoField
特231-893
Creator: NDLNAId
InfoField
00329397
Contents
InfoField
標題

目次

第一章 總説/1

第一節 本書研究の範圍/1

第二節 無盡取引/2

一、 無盡の仕組/3

二、 無盡の種類/6

三、 無盡豫定收支計算表/11

四、 無盡の運營/11

五、 無盡取引/13

第三節 無盡簿記創設竝に改正の沿革/14

一、 無盡業法實施前の無盡簿記/14

二、 無盡簿記の創設/18

三、 簿記改正に至る込/25

第四節 改正無盡簿記/28

第五節 簿記の切替實施/34

第二章 無盡簿記/49

第一節 無盡簿記の意義/49

第二節 無盡簿記の特色/52

第三節 勘定科目/53

第三章 勘定科目の解説竝に仕譯例/57

第一節 資産勘定/57

一、 給付口掛金/57

二、 入札差金立替金/68

三、 舊無盡給付資金/70

四、 拂込金限度貸付/71

五、 給付金限度貸付/73

六、 假拂金/76

七、 繰延勸誘費/77

第二節 負債勘定/80

一、 未給付口掛金/80

二、 入札差金/84

三、 解約返戻金/89

四、 給付補填備金/92

五、 入札差金補償備金/95

六、 無盡利益備金/98

七、 舊無盡給付資金/101

八、 加入豫約金/101

九、 期限未到達掛金/103

一〇、 擔保見合金/104

第三節 損益勘定/105

一、 利益金/105

二、 損失金/112

第四章 無盡利益金の組入額竝に各種備金所要額計算法/123

第一節 無盡利益金の組入額竝に無盡利益備金の計算法/123

第二節 給付補填備金所要額計算法/130

第三節 入札差金補償備金所要額計算法/139

第五章 傳票及所要帳簿/147

第一節 傳票/147

一、 傳票/147

二、 傳票の種類/147

三、 無盡會社に於て使用する特殊の傳票/150

第二節 所要帳簿/155

一、 帳簿/155

二、 帳簿の種類/155

三、 無盡簿記に於ける所要帳簿/157

第三節 各種帳簿と其の樣式/158

一、 仕譯日記帳/158

二、 總勘定元帳/162

三、 總勘定元帳殘高記入帳(日計表、月計表)/163

四、 掛金入札差金元帳/164

五、 掛金入札差金殘高帳/169

六、 掛金記入帳/169

七、 入札差金元帳/171

八、 入札差金立替金元帳/171

九、 給付原簿/172

一〇、 無盡利益備金計算帳/175

一一、 給付補填備金計算帳/178

一二、 入札差金補償備金計算帳/180

一三、 解約返戻金元帳/181

一四、 給付金限度貸付金 拂込金限度貸付金記入帳/183

第六章 記帳實例/184

一、 記帳例題/184

Licensing

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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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current16:38, 26 November 2023Thumbnail for version as of 16:38, 26 November 20235,768 × 3,820, 100 pages (46.18 MB)Wmr-bot (talk | contribs)上載《1055658_1.pdf》

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