File:NDL2938222 會計論 完 part1.pdf

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Summary

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會計論 完   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Title
會計論 完
image of artwork listed in title parameter on this page
Publisher
明治大學
Source

doi:10.11501/2938222

institution QS:P195,Q477675
Creator
InfoField
工藤重義 講述
Date Accepted: W3CDTF
InfoField
2011-10-26T16:52:26+09:00
Date Digitized: W3CDTF
InfoField
2011-03-31
Source: LocalID
InfoField
S00001183
Contents
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會計論目次

第一編 會計及會計法 / 1丁

第一章 總論 / 1丁

第一節 會計ノ意義 / 1丁

第二節 會計論 / 4丁

第三節 我國ノ會計法 / 9丁

第二章 會計上ノ機關及期間 / 13丁

第一節 會計上ノ機關 / 14丁

第二節 會計上ノ期間 / 17丁

第三章 本講義ノ順序 / 21丁

第二編 豫算論 / 23丁

第一章 總論 / 23丁

第一節 豫算ノ意義性質 / 23丁

第二節 豫算ノ類別 / 28丁

第三節 豫算ノ分科 / 32丁

第二章 豫算ノ準備 / 37丁

第一節 豫算準備ノ原則 / 37丁

第二節 豫算ノ編製手續 / 43丁

第三節 豫算ノ提出 / 47丁

第三章 豫算ノ議定及成立 / 53丁

第一節 豫算ノ議定ノ範圍 / 53丁

第二節 豫算議定ノ手續 / 58丁

第三節 豫算ノ成立及不成立 / 59丁

第三編 現計論 / 60丁

第一章 收入支出ノ原則 / 61丁

第二章 收支ノ命令 / 65丁

第一節 徴收 / 65丁

第二節 支出 / 70丁

第三節 豫備金ノ支出 / 85丁

第三章 收支ノ執行 / 91丁

第一節 國庫 / 91丁

第二節 收入 / 99丁

第三節 仕拂 / 106丁

第四節 出納官吏ノ責任 / 117丁

第四章 年度間ノ關係 / 132丁

第一節 年度所屬 / 133丁

第二節 整理期間 / 139丁

第三節 年度間ノ讓渡 / 144丁

第四編 特別會計論 / 151丁

第一章 總論 / 151丁

第二章 特別會計ノ豫算 / 165丁

第三章 特別會計ノ現計 / 177丁

Licensing

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This image is in the public domain because it is a mere mechanical scan or photocopy of a public domain original, or – from the available evidence – is so similar to such a scan or photocopy that no copyright protection can be expected to arise. The original itself is in the public domain for the following reason:
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.

Note: The enforcement of the revised Copyright Act on December 30, 2018 extended the copyright term of works whose copyright was valid on that day to 70 years. Do not use this template for works of the copyright holders who died after 1967.

Use {{PD-Japan-oldphoto}} for photos published before December 31, 1956, and {{PD-Japan-film}} for films produced prior to 1953. Public domain works must be out of copyright in both the United States and in the source country of the work in order to be hosted on the Commons. The file must have an additional copyright tag indicating the copyright status in the United States. See also Copyright rules by territory.

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You must also include a United States public domain tag to indicate why this work is in the public domain in the United States. Note that this work might not be in the public domain in countries that do not apply the rule of the shorter term and have copyright terms longer than life of the author plus 50 years. In particular, Mexico is 100 years, Jamaica is 95 years, Colombia is 80 years, Guatemala and Samoa are 75 years, Switzerland and the United States are 70 years, and Venezuela is 60 years.


This tag is designed for use where there may be a need to assert that any enhancements (eg brightness, contrast, colour-matching, sharpening) are in themselves insufficiently creative to generate a new copyright. It can be used where it is unknown whether any enhancements have been made, as well as when the enhancements are clear but insufficient. For known raw unenhanced scans you can use an appropriate {{PD-old}} tag instead. For usage, see Commons:When to use the PD-scan tag.


Note: This tag applies to scans and photocopies only. For photographs of public domain originals taken from afar, {{PD-Art}} may be applicable. See Commons:When to use the PD-Art tag.

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