File:NLC416-15jh002277-85418 無形資產論.pdf

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無形資產論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
楊眾先原著
image of artwork listed in title parameter on this page
Title
無形資產論
Publisher
立信會計圖書用品社[發行者]
Description

分9章，即總論、商譽與企業收益之關係、其他無形資產之處理方法、各種購入非無形資產之分析、購入無形資產之性質及其處理方法、合夥及公司改組時無形資產之處理，詳細論述無形資產的理論問題及其會計處理之方法

目錄
第一章 總論
第一節 無形資產之一般定義
1 以物質之存在與否為標準
2 以價值實現之難易為標準
3 以資產之能否分屬為標準
4 各種定義之批判
第二節 無形資產之特質
1 無形資產在法律上及經濟上之意義
2 無形資產之優越行之獨估性
3 無形資產之價值與所費之成本無關
4 無形資產必需附屬於某一特定企業
5 無形資產無市價可言
6 無形資產之價值系以所屬企業之收益為標準
7 無形資產之價值缺乏穩定性
第二章 商譽之性質
第一節 商譽之經濟特質
1 商譽為企業中特殊親善之結果
2 商譽之持久性
3 商譽必有轉讓之可能性
4 商譽必可以貨幣衡量
第二節 商譽範圍之擴大
1 製造上之商譽
2 商譽與企業信用之關係
3 商譽之廣義解說
4 製造上商譽之轉讓性
5 理財上商譽之轉讓性
第三章 商譽與企業收益之關係
第一節 概說
1 商譽與決定賣價之關係
2 效率與獨估之定義
第二節 銷售上之商譽
1 顧客之階級
2 顧客之故舊關係
3 地點之影響
4 商標及商品之牌號
5 銷售之剩餘利益與獨估之關係
第三節 製造上之商譽
1 額外收益之起源
2 因製造上商譽而得之額外收益應如何分配
3 勞工周轉率之減低與額外收益
第四節 理財上之商譽
1 理財上商譽中之情激成分
2 個人之信用
3 企業之悠久歷史
4 短期與長期借款
5 小企業理財上之商譽
6 巨額借款中之優越利益
7 其他優越利益
第四章 其他無形資產及其與商譽之關係
第一節 商標及商號
1 商標及商號之意義
2 商標商號乃構成銷售上商譽之因素
3 商標商號之價值
4 商標商號之經濟特質
第二節 繼續價值
1 繼續價值之起源
2 繼續價值為建築物繼續使用價值說
3 繼續價值為事業尋常發展價值說
4 繼續價值為額外收益之還原價值說
5 繼續價值為收益價值說
6 商譽與尋常發展之繼續價值
第三節 營業特許權
1 營業特許權之法律及經濟特質
2 營業特許權與繼續價值之關係
3 營業特許權與商譽之比較
第四節 專利權版權及商業秘訣
1 專利權版權及商業秘訣之定義及性質
2 專利權與獨估權
3 專利權獨估能力之限制
4 商譽與專利權可以同時並存
5 由專利權所產生之商譽
6 特定企業內商譽與專利權之關係
7 專利權價值之經濟特質
第五章 商譽與額外收益能力之關係
第一節 商譽之廣義詮釋
1 現時通行之商譽定義
2 商譽定義之演變
3 額外收益一概念之起源
4 無形因素為產生額外收益之原因
5 商譽應用之推廣
第二節 額外收益分屬之困難
1 無形資產單獨之估價須根據於額外收益之分屬
2 有市價之資產毋用分屬
3 無形資產無控制之可能性
4 收益之比較為分屬之唯一根據
5 無形因素之互助性
6 分屬無形因素之方法
第三節 商譽之收益與各種特權收益
1 商譽收益與特權收益之異點
2 商譽收益與專利權收益之比較
第六章 非購入無形資產之處理方法
第一節 非購入之無形資產應否入帳
第二節 資產之會計價值與處理無形資產之關係
1 資產與獲利能力之性質
2 會計上所表示者為成本抑為價值
3 資產之性質及其估價之標準
4 收益為一種不確定而不穩定之價值
5 無形資產與其他資產之比較
6 無形資產之流動性
7 無形資產之變現性
8 無形資產之穩定性與確定性
9 無形資產與管理政策之關係
10 無形資產與產品成本之關係
11 無形資產與遞延資產之關係
第三節 不確定與不穩定價值不應視作資產之理由
1 劃分不確定價值之重要
2 計算收益應以投資價值為基礎
3 營業純益為計算不確定價值之基礎
4 無形資產之估價以純益為唯一標準
5 收益之複合性及其還原為資產之影響
6 無形資產逐期估價對於事業之影響
7 無形資產之價值只可以收益表示之
第四節 無形資產作為一種差異價值之處理法
1 設立商戶賬戶以代表一切無形資產之總值
2 差異價值無形資產之不同
3 表示差異價值之不當
4 收益價值與事業賣價之關係
5 還原收益價值之必要
第七章 各種非購入無形資產之分析
第一節 商譽
1 由成本所得之商譽
2 辦別成本效用之困難
3 溢計費用與商譽價值之關係
4 資本主優越能力與商譽之產生
5 資本主優越能力列作資產之不當
6 發展費用與商譽
7 發展商譽之不確定性
8 發展商譽與開辦費用之比較
9 商譽與遞延資產之比較
第二節 商標及商號
1 商標及商號與商譽之關係
2 商標及商號價值之處理
3 商標及商號成本之處理
第三節 專利權版權及商業秘訣
1 專利權版權及商業秘訣之性質
2 專利權版權及商業秘訣之處理
3 有市價之專利權及版權
4 專利權版權及商業秘訣之成本
5 逐年研究費用之處理
6 特別費用之處理
7 研究所發明之處理
8 版權之成本
9 發明以後之法律費用
10 專利權版權及商業秘訣成本價值之折舊
11 折舊之性質
12 專利權及版權之轉入商譽
第四節 營業特許權
1 營業特許權之價值
2 營業特許權之成本為開辦費用之一項
3 公用企業逐期所繳之稅捐
4 無一定期限之營業特許權
第八章 購入無形資產之性質及其處理方法
第一節 購入無形資產之性質
1 購入無形資產價值之複合性
2 購入無形資產價值之歸屬
3 購入無形資產應記入帳上之理由
4 無形資產投資之性質
第二節 購入無形資產之漲價之折舊
1 一般之見解
2 財產說與付款項說
3 收益並非重估無形資產價值之良好標準
4 以購入時所預計之時期為計算折舊之標準
5 購入無形資產與非購入無形資產之比較
6 單獨購入之專利權及版權等之折舊
第三節 攤提折舊之方法
1 平均法
2 現價法
3 定率法
第四節 無形資產折舊之性質
1 將折舊作為利益分配之建議
2 折舊為營業費用之一種
第九章 合夥及公司改組時無形資產之處理
第一節 合夥改組時無形資產之處理
1 合伙人退夥時無形資產之處理
2 新合伙人加入時無形資產之處理
3 合夥股權變更之程度
第二節 合夥改組公司及公司合併時無形資產之處理
1 合夥改組公司時無形資產之處理
2 合司合併時無形資產之處理
3 議產估價之過高
4 預期額外收益之商譽
5 無形資產之變遷
第二節 合併資產負債表中無形資產之處理
1 編制合併資產負債表之目的
2 合併資產負債表上無形資產處理法之一
3 合併資產負債表上無形資產處理法之二
4 合併無形資產之性質

Language Chinese
Publication date 民國三十三年[1944]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F273.4/2
主題
InfoField
企業管理
中圖分類
InfoField
F273.4
載體形態
InfoField
163頁

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