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純財産学説思考の損益学説
http://hdl.handle.net/10069/29012
http://hdl.handle.net/10069/29012dcf159b9-4a1e-443d-8844-1f2c6f58757c
名前 / ファイル | ライセンス | アクション |
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keieikeizai75_03,04_07.pdf (1.4 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2012-08-16 | |||||
タイトル | ||||||
タイトル | 純財産学説思考の損益学説 | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
上野, 清貴
× 上野, 清貴 |
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著者別名 | ||||||
姓名 | Ueno, Kiyotaka | |||||
その他のタイトル | ||||||
その他のタイトル | Income Theory Based on Net Asset Theory | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | Income theory based on net asset theory is a theory explaining that accounting purpose is to calculate business income and that accounting structure is explained by a equation of A(asset)-P(liability)-K(capital) =G(revenue)-V(expense). The characteristics of this theory are; (1) income calculation nature, (2) meta-account nature of capital, revenue and expense accounts, and (3) minus nature of liability and capital accounts. The disadvantages of this theory are that (1) minus nature of liability and capital accounts can not explain accounting facts, and (2) this theory can not make true income statement nor balance sheet. | |||||
書誌情報 |
経営と経済 en : Journal of Business and Economics 巻 75, 号 3-4, p. 163-195, 発行日 1996-03-25 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869101 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00069150 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
論文ID(NAID) | ||||||
関連タイプ | isIdenticalTo | |||||
識別子タイプ | NAID | |||||
関連識別子 | 110000181370 | |||||
出版者 | ||||||
出版者 | 長崎大学経済学会 | |||||
sortkey | ||||||
07 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 経営と経済, 75(3-4), pp.163-195; 1996 |