File:NDL1278543 入門経済学 第16 part1.pdf

From Wikimedia Commons, the free media repository
Jump to navigation Jump to search
Go to page
next page →
next page →
next page →

Original file(8,593 × 6,537 pixels, file size: 151.41 MB, MIME type: application/pdf, 100 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary

[edit]
入門経済学   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
長谷川, 安兵衛, 1896-1942
image of artwork listed in title parameter on this page
Title
入門経済学
Volume 第16
Publisher
ダイヤモンド社
Language jpn
Publication date

1940

昭15
Place of publication JP
Source

doi:10.11501/1278543

institution QS:P195,Q477675
Alternative Title
InfoField
会計学
Part Title
InfoField
会計学
Part Creator
InfoField
長谷川安兵衛 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
331
Extent
InfoField
287p ; 23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
46069691
Date Digitized: W3CDTF
InfoField
2010-09-30
Audience
InfoField
一般
Title Transcription
InfoField
ニュウモン ケイザイガク
Alternative Transcription
InfoField
カイケイガク
Volume Transcription
InfoField
16
Publisher Transcription
InfoField
ダイヤモンドシャ
Source Identifier: NDLBibID
InfoField
000000729993
Call Number
InfoField
791-27
Creator Transcription: NDLNA
InfoField
ハセガワ, ヤスベエ
Creator: NDLNAId
InfoField
00008134
Contents
InfoField
標題

目次

第一章 會計學の一般槪念/3

一 會計學の意義/3

二 新しい會計學の體系/6

三 會計學の經營援助/9

第二章 財務諸表/11

一 財產計算と損益計算/11

二 財產目錄/13

三 相益計算書/13

第三章 貸借對照表/24

一 貸借對照表とは何か/24

二 貸借對照表の目的/26

三 貸借對照表の構造原理/33

四 貸借對照表の四大原則/36

五 貸借對照表の實體/39

六 貸借對照表の公表/48

第四章 財產の評價原則/51

一 評價の目的/51

二 原價主義評價/53

三 時價主義評價/56

四 低價主義評價/58

五 商法に於ける規定/59

六 資本的支出と收益的支出/63

第五章 減價とその償却/63

一 減價の意味/63

二 減價の原因/66

三 減價を定める要素/70

四 代表的減價償却法/73

五 減價償却と修繕維持/78

六 資產耐用年數の改正/79

第六章 固定資產/90

一 資產の性質分類/90

二 固定資產/91

五 暖簾の償却問題/113

第八章 非營業用資產/115

一 投資/115

二 特定資產/119

第九章 流動資產/122

一 流動資產の分類/122

二 棚卸資產/123

三 卽座資產/126

第十章 雜勘定(借方)/130

一 雜勘定の分類/130

二 雜勘定の內容/131

第十一章 負債/137

一 負債の分類/137

二 長期負債/138

三 短期負債/140

四 雜勘定(貸方)/149

第十二章 社債の會計處理/152

一 資金源泉としての社債/152

二 社債の發行/153

三 社債發行差金及發行費/138

四 社債利拂/160

五 社債の償還/161

六 減債基金制度/162

七 外社債の評價/164

第十三章 會計資本/166

一 資本とは何か/166

二 設立に關する會計/167

三 現物出資の會計/171

四 增資に關する會計/173

五 減資に關する會計/173

第十四章 補足勘定/177

一 評價勘定/177

二 資產に對する評價勘定/179

三 負債たる性質を持つもの/181

四 資本に對する評價勘定/183

Licensing

[edit]
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.

Note: The enforcement of the revised Copyright Act on December 30, 2018 extended the copyright term of works whose copyright was valid on that day to 70 years. Do not use this template for works of the copyright holders who died after 1967.

Use {{PD-Japan-oldphoto}} for photos published before December 31, 1956, and {{PD-Japan-film}} for films produced prior to 1953. Public domain works must be out of copyright in both the United States and in the source country of the work in order to be hosted on the Commons. The file must have an additional copyright tag indicating the copyright status in the United States. See also Copyright rules by territory.

العربية  Deutsch  English  español  français  Bahasa Indonesia  italiano  日本語  한국어  македонски  português  русский  українська  中文(简体)  中文(繁體)  +/−

You must also include a United States public domain tag to indicate why this work is in the public domain in the United States.

This tag is designed for use where there may be a need to assert that any enhancements (eg brightness, contrast, colour-matching, sharpening) are in themselves insufficiently creative to generate a new copyright. It can be used where it is unknown whether any enhancements have been made, as well as when the enhancements are clear but insufficient. For known raw unenhanced scans you can use an appropriate {{PD-old}} tag instead. For usage, see Commons:When to use the PD-scan tag.


Note: This tag applies to scans and photocopies only. For photographs of public domain originals taken from afar, {{PD-Art}} may be applicable. See Commons:When to use the PD-Art tag.

File history

Click on a date/time to view the file as it appeared at that time.

Date/TimeThumbnailDimensionsUserComment
current18:24, 12 December 2023Thumbnail for version as of 18:24, 12 December 20238,593 × 6,537, 100 pages (151.41 MB)Wmr-bot (talk | contribs)上載《1278543_1.pdf》

The following page uses this file:

Metadata