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減価償却の財務計算上の効果 : 複利減価償却を手がかりにした19世紀ドイツの減価償却の歴史
https://doi.org/10.14988/00027956
https://doi.org/10.14988/00027956204c801d-a37a-49a4-a717-c76c67220012
名前 / ファイル | ライセンス | アクション |
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017072060003.pdf (1.9 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||||
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公開日 | 2021-03-31 | |||||||||||
タイトル | ||||||||||||
言語 | ja | |||||||||||
タイトル | 減価償却の財務計算上の効果 : 複利減価償却を手がかりにした19世紀ドイツの減価償却の歴史 | |||||||||||
タイトル | ||||||||||||
言語 | ja-Kana | |||||||||||
タイトル | ゲンカ ショウキャク ノ ザイム ケイサンジョウ ノ コウカ : フクリ ゲンカ ショウキャク オ テガカリ ニ シタ 19セイキ ドイツ ノ ゲンカ ショウキャク ノ レキシ | |||||||||||
タイトル | ||||||||||||
言語 | en | |||||||||||
タイトル | The effect of financial calculation of depreciation : German depreciation history in the 19th century | |||||||||||
言語 | ||||||||||||
言語 | jpn | |||||||||||
キーワード | ||||||||||||
主題 | 複利計算, 複利減価償却, 複利割引減価償却, 勘定式, キャッシュ・フロー計算書, C/F計算書, 財務計算, 合名会社会計, 合名会社の利益計算, 財産法, 時価評価貸借対照表, 財務計画, 減価償却, 財務上の効果, 財務効果, 19世紀末プロイセン所得税法, 取得原価, 太田哲三 Kommanditgesellschaften, Zinseszinzabschreibung, Abschreibung, depreciation, depreciation fund, unlimited partnership, compound interest method |
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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 | |||||||||||
ID登録 | ||||||||||||
ID登録 | 10.14988/00027956 | |||||||||||
ID登録タイプ | JaLC | |||||||||||
アクセス権 | ||||||||||||
アクセス権 | open access | |||||||||||
アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||||||||
著者 |
川端, 保至
× 川端, 保至
WEKO
12005
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著者所属 | ||||||||||||
ja | ||||||||||||
和歌山大学名誉教授 | ||||||||||||
抄録 | ||||||||||||
内容記述タイプ | Abstract | |||||||||||
内容記述 | 減価償却はキャッシュ創出に貢献(C/F計算書からわかる)。1892年プロイセンの税務当局は減価償却のキャッシュ創出機能に着目、損金算入限度額は4%複利計算での算出額しか認めないと命令(のちに撤回)。1921年所得税法改正で取得原価での減価償却を承認。ドイツの合名会社の損益計算は「財産法」(2期間の時価評価B/S比較)で利益計算した。太田哲三博士の「減価償却とは財務計画の基準である」に同意する。 | |||||||||||
言語 | ja | |||||||||||
内容記述 | ||||||||||||
内容記述タイプ | Other | |||||||||||
内容記述 | 森田雅憲教授古稀祝賀記念号(Honorable issue in commemoration of Prof. Masanori Morita's 70 years of age) | |||||||||||
言語 | ja | |||||||||||
書誌情報 |
ja : 同志社商学 en : Doshisha Shogaku (The Doshisha Business Review) 巻 72, 号 6, p. 1031-1058, 発行日 2021-03-12 |
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出版者 | ||||||||||||
言語 | ja | |||||||||||
出版者 | 同志社大学商学会 | |||||||||||
出版者(英) | ||||||||||||
言語 | ja-Latn | |||||||||||
出版者 | Doshisha Daigaku Shogakkai | |||||||||||
出版者(英) | ||||||||||||
言語 | en | |||||||||||
出版者 | The Association of Commerce Doshisha University | |||||||||||
ISSN | ||||||||||||
収録物識別子タイプ | PISSN | |||||||||||
収録物識別子 | 03872858 | |||||||||||
書誌レコードID | ||||||||||||
収録物識別子タイプ | NCID | |||||||||||
収録物識別子 | AN00165609 | |||||||||||
権利者情報 | ||||||||||||
権利者名 | 同志社大学商学会 | |||||||||||
言語 | ja | |||||||||||
権利者名 | Doshisha Daigaku Shogakkai | |||||||||||
言語 | ja-Latn | |||||||||||
権利者名 | The Association of Commerce Doshisha University | |||||||||||
言語 | en | |||||||||||
関連サイト | ||||||||||||
関連タイプ | isFormatOf | |||||||||||
識別子タイプ | URI | |||||||||||
関連識別子 | https://doors.doshisha.ac.jp/opac/opac_link/bibid/SB00960307/?lang=0 | |||||||||||
言語 | ja | |||||||||||
関連名称 | 掲載刊行物所蔵情報へのリンク / Link to Contents | |||||||||||
フォーマット | ||||||||||||
内容記述タイプ | Other | |||||||||||
内容記述 | application/pdf | |||||||||||
出版タイプ | ||||||||||||
出版タイプ | VoR | |||||||||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||||
日本十進分類法 | ||||||||||||
主題 | 336.95 |