File:NDL1276923 慶応義塾大学講座経済学 第30 part1.pdf

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Original file(8,841 × 6,472 pixels, file size: 113.03 MB, MIME type: application/pdf, 100 pages)

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慶応義塾大学講座経済学   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
三辺, 金蔵, 1881-1962
image of artwork listed in title parameter on this page
Title
慶応義塾大学講座経済学
Volume 第30
Publisher
慶応出版社
Language jpn
Publication date

1941

昭和16
Place of publication JP
Source

doi:10.11501/1276923

institution QS:P195,Q477675
Alternative Title
InfoField
会計学
Part Title
InfoField
会計学
Part Creator
InfoField
三辺金蔵 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
331
Extent
InfoField
218p ; 21cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
46035574
Date Digitized: W3CDTF
InfoField
2010-09-30
Audience
InfoField
一般
Title Transcription
InfoField
ケイオウ ギジュク ダイガク コウザ ケイザイガク
Alternative Transcription
InfoField
カイケイガク
Volume Transcription
InfoField
30
Publisher Transcription
InfoField
ケイオウ シュッパンシャ
Source Identifier: NDLBibID
InfoField
000000696508
Call Number
InfoField
768-171
Creator Transcription: NDLNA
InfoField
サンベ, キンゾウ
Creator: NDLNAId
InfoField
00066925
Contents
InfoField
標題

目次

第一章 會計學の定義/1

第二章 貸借對照表とは何ぞや/5

第一節 總說/5

第二節 貸借對照表の本質/5

第三節 貸借對照表の生成/11

第一款 複式簿記の基礎 複記式原理/11

第二款 借方貸方の意味/18

第三款 貸借對照表作成の手續/22

一 豫備手續/22

二 英米式に依る帳簿締切と貸借對照表の作成/26

三 大陸式に依る帳簿締切/44

第四節 貸借對照表は何を示すか/49

第五節 貸借對照表の具備すべき要件/59

第一款 明瞭なることの要件/59

第二款 正確なることの要件/66

第六節 各個資產項目の價額/73

第三章 減損額の算定と其處理 減價消却/99

第一節 總說/99

第二節 減價消却額の算定方法/104

第三節 減價消却算定法の批評/126

第一款 總說 批評の標準/126

第二款 等額消却法の批評/127

第三款 作業時間比例消却法の批評/128

第四款 產出高比例消却法の批評/128

第五款 確定率消却法の批評/128

第六款 遞減率消却法の批評/129

第七款 減債基金的消却法の批評/130

第八款 年金的消却法の批評/131

第九款 總收入比例/137

第十款 再評價消却法の批評/138

第四節 減價消却の記載方法/138

第五節 經過資產/141

第一款 未收入益金/141

第二款 繰延資產/142

第四章 資本金/145

第一節 總說/145

第二節 資本金一部拂込の場合/146

第三節 割增金付にて株式を發行したる場合/149

第四節 金錢以外の財產を以て出資の目的と爲す場合/156

第五節 資本增加の場合/163

第六節 資本減少の場合/169

第五章 債務(對外負債)/177

Licensing

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Public domain
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