Japan accounting exposition series  3

Editions for have title: Japan accounting series

「国立国会図書館デジタルコレクション」より

[目次]

  • CONTENTS
  • (2) Fixed Liabilities Section / 1
  • (i) Scope of fixed liabilities / 1
  • (ii) Method of presentation of fixed liabilities / 2
  • (3) Provisions / 3
  • (i) Scope of provisions / 3
  • (ii) Method of presenting provisions / 6
  • 4. Net Worth on the Balance Sheet / 6
  • (1) Capital Stock Section / 6
  • (i) Composition of capital stock / 6
  • (ii) The method of presenting capital stock / 9
  • (2) Legal Reserve Section / 9
  • (i) The scope of legal reserve / 10
  • (1) Capital reserve / 10
  • (2) Revenue reserve / 13
  • (3) Revaluation reserve,etc. / 13
  • (ii) Method of presenting legal reserve / 14
  • (3) Surplus Section or Deficit Section / 14
  • (i) Scope of surplus or dificit / 14
  • (1) Profit brought forward from the preceding period or deficit brought forward from the preceding period / 14
  • (2) Profit or deficit for the period / 15
  • (3) Voluntary reserves / 16
  • (ii) Method of presenting surplus or deficit / 16
  • (iii) Computation of distributable profit and footnotes or deferred assets / 18
  • Chapter III Income Statement
  • 1. Meaning and Form of Income Statement / 22
  • (1) Meaning / 22
  • (2) Form / 24
  • (3) Division / 24
  • (i) The first method of division / 24
  • (ii) The second method of division / 27
  • 2. Revenues and Expenses / 29
  • (1) Ordinary Profit and Loss Section / 29
  • (i) Division / 29
  • (ii) Operating profit and loss / 31
  • (1) Operating revenues / 31
  • (2) Operating expenses / 31
  • (3) Operating profit or operating revenues / 33
  • (iii) Non-operating profit and loss / 33
  • (1) Non-operating revenues / 33
  • (2) Non-operating expenses / 34
  • (iv) Ordinary profit or loss / 37
  • (2) Extraordinary Profit and Loss Section / 38
  • (i) Division / 38
  • (ii) Volunatry reserve used / 39
  • (iii) Provision used otherwise than its purpose / 39
  • (iv) Ad judtments to the profit and loss of the preceding period and other extraordinary profits and losses / 40
  • Chapter IV Miscellaneous Rules
  • 1. Announcement of Balance Sheet / 42
  • (A) Under the Commercial Code Regulation / 43
  • (1) Matters concerning deviation from the principle of consistency / 43
  • (2) Matters concerning the form of entry / 44
  • (3) Matters concerning the principle of materiality(matters to be mentioned as footnotes invariably) / 45
  • (B)
  • 2. Balance Sheet and Income Statement of Smaller Corporations / 47
  • (A) Under the Commercial Code Regulation / 48
  • (1) Matters concerning deviation from the principle of consistency / 48
  • (2) Matters concerning the principle of materiality / 48
  • (B)
  • Comparative Table of Item Classification under the Commercial Code Regulation and the Finanical Statements Regulation
  • Balance Sheet / 50
  • 1. Major Division / 50
  • 2. Division of Assets / 51
  • 3. Division of Liabilities / 52
  • 4. Division of net Worth / 54
  • Income Statement / 56
  • Example of Balance Sheet and Income Statement / 60
  • Appendix
  • How to Prepare Accounting Documents under the Commercial Code as Against the Preparation of Financial Statements under the Securities and Exchange Law--Their Technical Aspects / A1

「国立国会図書館デジタルコレクション」より

この本の情報

書名 Japan accounting exposition series
著作者等 Torēdo Buretinsha
Japan
書名別名 Japan accounting series
巻冊次 3
出版元 Trade Bulletin Corp.
言語 英語
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