File:NLC416-15jh002324-85991 收益之決定.pdf

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Summary

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收益之決定   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔(美〕派通](W. A. Paton)原著
image of artwork listed in title parameter on this page
Title
收益之決定
Publisher
立信會計圖書用品社[發行者]
Description

內分「營業收入」和「營業支出」兩部分

目錄
譯叢總序
譯者引言
一 營業收入
收益之概念
企業收益之經濟的成分
企業收益及分部收益
毛收益及淨收益
營業收入之證實—銷售基礎
銷售行為之成立條件
服務之供給
收現基礎下之營業收入
分配成本於收現基礎之營業收入
應計營業收入及遞延營業收入
生產基礎與營業收入
按照生產基礎計算營業淨收入之例示
非營業利益
資本利益
資產漲價與收益之關係
已獲得及已實現收益
成本之節省與收益之關係
每期收益與流動資產
二 營業支出
成本於營業收入之配合
「聯繫」與「抵銷」之區別
當期及遞延營業支出
成本預算書之按月分攤
人為的長期平穩趨勢
營業支出之預計
成本配合於營業收入之順序
差量成本於價格
成本在企業內部之分類
損失之處理
未實現損失
利息支出之處理
利息支出與售價
業務費用與影響售價之成本
估計利息應否作為成本問題
估計利息之基本問題
將估計利息記錄入帳之實例
內隱利息之割分
長期債權債務契約之內隱利息問題
業主薪給問題
規定審計租金問題

Language Chinese
Publication date 1949
publication_date QS:P577,+1949-00-00T00:00:00Z/9
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F275.4/1
主題
InfoField
企業利潤
中圖分類
InfoField
F275.4
載體形態
InfoField
63頁

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current21:47, 11 June 2023Thumbnail for version as of 21:47, 11 June 2023812 × 1,131, 73 pages (2.72 MB)PencakeBot (talk | contribs)Upload 收益之決定 (1/1) by [(美)派通](W. A. Paton)原著 (batch task; nlc:data_416,15jh002324,85991; 民國圖書.9; 收益之決定)

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