File:NLC416-15jh000525-81455 會計學.pdf

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會計學   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔日〕吉田良三原著
image of artwork listed in title parameter on this page
Title
會計學
Publisher
商務印書館[發行者]
Description

內分貸借對照表、資產負債之種類、單會計法與復會計法、資本的支出與收益的支出、財產評價法、填補減價、損益計算、公積金、減價基金、原價計算、關於商品之問題等16章

目錄
緒論
第一章 貸借對照表
（一） 借貸對照表在性質上事實上非正確之財政表示
（二） 貸借對照表之形式
（三） 借貸對照表中資產負債之分類排列法
第二章 資產負債之分類
第三章 單會計法與復會計法
（一） 單會計法與復會計法之差異
（二） 復會計法之特色
（三） 復會計法之長處與短處
第四章 資本的支出與收益的支出
（一） 區別之標準
（二） 區別之困難
（三） 公司開辦費處理法
第五章 財產估價法
（一） 總論
（一） 固定資產估價法
（二） 流動資產估價法
（三） 會計上關於估價之主義
（二） 各論
（一） 土地估價法
（二） 建築物估價法
（三） 機械器具估價法
（四） 有價證券估價法
（五） 債權估價法
（六） 商品估價法
第六章 商號
（一） 總說
（二） 商號之轉讓價格如何決定
（一） 理論的估價法
（二） 實際的估價法
（三） 商號轉讓何時發生
（三） 商號之估價
第七章 折舊
（一） 總說
（二） 折舊之方法
（一） 定期分派法
（二） 遞減分派法
（三） 年金法
（四） 以上三法優劣之比較
（五） 因物質的原因以外理由發生之折舊法
（六） 無形資產折舊法
（三） 關於折舊之記賬表示法
（四） 日本會計部內折舊之狀態
第八章 會計上關於負債之問題
（一） 負債之分類
（二） 對於負債應付利息之計算
(三） 購入本公司債券時記賬處理法
（四） 不確實負債記賬處理法
（五） 職員恩俸基金之性質及其記賬處理法
（六） 公司利益金鋼皮何時起為對股東之負債
第九章 會計上關於股款之問題
（一） 股票照票面以上發行時增價之處理法
（二） 股款對於金錢以外財產發行之時
(三） 未繳股款記賬處理法
（四） 股款減少時記賬處理法
第十章 損益計算
（一） 利息之意義
（二） 損益科目
(三） 損益科目之區分
（四） 販賣科目
（五） 製造科目
（六） 所有資產價格之騰貴能否作為利益分派
（七） 損益科目比例表示
第十一章 公積金
（一） 總說
（二） 公積金之種類
(三） 公積金應否分置特定之資產
（四） 秘密公積金
（五） 支付公積金記賬法
第十二章 減債基金
（一） 減債基金之意義及其設置法
（二） 減債基金投資法
(三） 減債基金之利息
（四） 以減債基金償還公司債時記賬法
（五） 減債基金分掉提存額計算法
第十三章 成本計算
（一） 成本計算之目的
（二） 成本構成要素
(三） 間接費轉嫁法
第十四章 破產時財政真相表示法
（一） 財政真相調查表
（二） 損益科目
第十五章 無限公司及兩合公司會計上發生之計算問題
（一） 關於利益分派之計算法
（二） 新股東入股時之記賬計算法
(三） 股東退股時之記賬計算法
（四） 無限公司或兩合公司改為股公公司時之記賬計算法
（五） 清算時股東分派殘餘資產方法
第十六章 關於商品之問題
（一） 不點貨而確知存貨之法
（二） 不點查賣剩品而確知商品科目利益之法
(三） 被火商品原價算定法

Language Chinese
Publication date 民國二十年[1931]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F230/51
主題
InfoField
會計學
中圖分類
InfoField
F230
載體形態
InfoField
203頁

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