File:NDL979114 米国鉄道会計 part1.pdf

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米国鉄道会計   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author

Adams, Henry Carter, 1851-1921

大和田, 勇
image of artwork listed in title parameter on this page
Title
米国鉄道会計
Publisher
巌松堂書店
Language jpn
Publication date

1923

大正12
Place of publication JP
Source

doi:10.11501/979114

institution QS:P195,Q477675
Creator
InfoField
アダムス 著 大和田勇 訳
Publication Place
InfoField
東京
Subject: NDC
InfoField
686
Extent
InfoField
303p ; 23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
43043346
Date Digitized: W3CDTF
InfoField
2009-03-31
Audience
InfoField
一般
Title Transcription
InfoField
ベイコク テツドウ カイケイ
Publisher Transcription
InfoField
ガンショウドウ ショテン
Source Identifier: NDLBibID
InfoField
000000590684
Call Number
InfoField
521-43
Creator Transcription: NDLNA
InfoField
オオワダ, イサム
Creator: NDLNAId
InfoField
00657007 00657008
Contents
InfoField
標題

目次

第一章 鐵道計算係の職務/1

一、 鐵道計算の背景

二、 鐵道計算の範圍及目的

三、 史料編纂と計算係

四、 勘定書の決論

五、 計算規則の強制力

六、 米國鐵道計算係の二重責任

第二章 鐵道計算制度の構成/20

一、 運輸の機關

二、 計算より見たる蒸汽鐵道の業務

三、 鐵道業務の分析

四、 分類

第三章 鐵道營業開始前の建設費/35

一、 建設費原價の〆切時期

二、 科目の分類

三、 建設費原價と投資額

四、 建設費負擔の基準

五、 勞力費及材料費

六、 土地費

七、 利息及割引

八、 建設中の減價

九、 建設中の收入

十、 建設費勘定の清算科目

第四章 鐵道營業開始後の建設費/60

一、 擴張、添加、改良の意義

二、 添加改良の動機

三、 營業費との關係

四、 改造に基く増價の處置

五、 新型と取替改造費

六、 營業費の負擔とすべき廢用財産

七、 剩餘益金の負擔とすべき廢用財産

八、 添加改良費の最少限度

第五章 鐵道營業費/77

一、 定義

二、 款勘定の意義

三、 保存費の意義

四、 減價

五、 減價率

六、 減價準備金の調節

七、 共同設備勘定

第六章 鐵道營業收入/98

一、 定義

二、 一般收入勘定

三、 考慮すべき二點

第七章 所得勘定/113

一、 定義

二、 所得勘定書の公式

三、 課税金

四、 使用料(賃貸借)

五、 其他所得

六、 所得勘定の借方科目

第八章 繰越凖備勘定/133

一、 定義

二、 繰越科目の分類

三、 剩餘の充當使用に關する分類

第九章 一般貸借對照表勘定/147

一、 定義

二、 款の勘定

三、 貸借對照表

四、 投資の分析

五、 資本勘定借方の分析

六、 流動資産及流動負債

七、 繰延並未整理科目

八、 法人剩餘

附録

第一章 線路及車輛投資の分類/175

Licensing

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Public domain
According to Japanese Copyright Law (June 1, 2018 grant) the copyright on this work has expired and is as such public domain. According to articles 51, 52, 53 and 57 of the copyright laws of Japan, under the jurisdiction of the Government of Japan works enter the public domain 50 years after the death of the creator (there being multiple creators, the creator who dies last) or 50 years after publication for anonymous or pseudonymous authors or for works whose copyright holder is an organization.

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