企業会計における利益について

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概要

• 論文の詳細を見る

• The aim of this paper is to explore the ways in which we can explain that the profit and loss statement can be an independent statement. This is, therefore, to explain what the expenses and revenues accounts are. As is commonly known, we think that the expenses and revenues accounts are originated from the capital account. From the viewpoint of that, the profit and loss statement is subordinated to the balance sheet. We should think about the expenses and the revenues out of the capital account.

• 広島文化学園大学の論文
• 1996-08-30

著者

• 高砂 信也

  呉女子短期大学経営情報学科

関連論文

• 企業会計における利益について
• 複式簿記と費用・収益勘定の導出について
• 会計フレームワーク再考に対する一視点

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