File:NDL1228692 貸借對照表論 下卷 part1.pdf

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Summary

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貸借對照表論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Title
貸借對照表論
image of artwork listed in title parameter on this page
Series title 會計學 ; 第2部
Volume 下卷
Publisher
有斐閣書房
Language jpn
Publication date

1926

1926
Place of publication JP
Source

doi:10.11501/1228692

institution QS:P195,Q477675
Creator
InfoField
上野道輔 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
679
Extent
InfoField
1冊 ; 23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
21342509
Date Digitized: W3CDTF
InfoField
2010-09-30
Audience
InfoField
一般
Title Transcription
InfoField
タイシャク タイショウヒョウロン
Source Identifier: NDLBibID
InfoField
000009208408
Call Number
InfoField
380-10イ
Contents
InfoField
標題

目次

第八章 原價/209

第一節 資本と收益/209

第二節 取得價格又は取得價値/213

第三節 製作價格又は製作價値/216

(一) 總說/216

(二) 原價計算に於ける製造原價/217

(三) 狹義の製作價格/221

第四節 建設利息/225

(一) 總說/225

(二) 他人資本に依る場合/227

(三) 建設利息の性質(其の一)/228

(四) 建設利息の性質(其の二)/231

(五) 建設利息の性質(其の三)/233

(六) 商法上の建設利息/239

(七) 會計學上の建設利息と商法上の建設利息/240

第五節 創業費又は設立費用/245

(一) 創業費の意義/245

(二) 創業費の性質(其の一)/247

(三) 創業費の性質(其の二)/252

(四) 創業費の性質(其の三)/256

第九章 減價/258

第一節 總說/258

第二節 減價の意義/260

第三節 減價の種類/267

第一 單位減價と綜合減債/267

第二 絕對的又は事實上の減價と理論的又は會計上の減價/269

第三 物質的減債と經濟的減價/270

第四節 減價計算の目的(其の一)

評價又は貸借對照衣の立場に據る減價計算/276

第五節 減價計算の目的(其の二)/281

經營又は損益計算の立場に據る減價計算

第六節 減價銷却の效果/285

第七節 減價銷却費と修繕費/289

第八節 減價計算の方法/291

第一 直線法又は定額銷却法/292

第二 遞減銷却法/293

第三 年金法/297

第四 複利積立法/303

第五 運轉時間法/304

第六 弗年法/306

第九節 貸借對照表に於ける減價/307

第十章 負債又は他人資本/310

第一節 貸借對照表の貸方/310

第一 借方財產貸方資本說/312

第二 借方財產貸方「權利」說/320

第三 借方財產構成部分貸方資本源泉說/323

第二節 負債は資本であるか財產であるか/324

第三節 負債に關する問題/329

第四節 負債項目の分類/331

第一 金銭債務と其の他の債務/331

第二 固定負債と流動負債/332

第三 無擔保負債と擔保附負債/337

第四 不確實債務/338

第五節 社債に關する會計上の問題/339

(一) 總說/339

(二) 直線法に依る說明/341

(三) 科學的方法に依る說明/346

第十一章 資本又は自己資本/356

第一節 資本又は自己資本の本質/356

第二節 貸借對照表上の自己資本/359

第三節 株式資本/361

第四節 株式資本の獲得/366

第五節 株式の打步發行/371

第六節 拂込未濟株金/373

(一) 性質/373

(二) 貸借對照表上の拂込未濟株金/376

第七節 株式資本の減少及び消却/378

(一) 總說/378

(二) 資本減少の方法/379

(三) 利益に依る株式の消却/381

Licensing

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Public domain
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