加入金の会計的性格

概要

論文の詳細を見る
In this article, we have examined accounting methods of a water supply subscription fee. Then, we have found out that the subscription fee can not be dealt with as capital surplus, because an intention of a payer doesn't exist there. We have also found out that it can not be considered to be capital surplus from the point of calculation structure of a public enterprise accounting. It is a practical method to deal with the total amount of the fee as a revenue of a concerned year, not as a deferred revenue.
つくば国際大学の論文
1996-03-25