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NAOSITE : Nagasaki University's Academic Output SITE > Faculty of Economics > Bulletin > Journal of business and economics > Volume 75 No. 3・4 >


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Title: 純財産学説思考の損益学説
Other Titles: Income Theory Based on Net Asset Theory
Authors: 上野, 清貴
Authors (alternative): Ueno, Kiyotaka
Issue Date: 25-Mar-1996
Publisher: 長崎大学経済学会
Citation: 経営と経済, 75(3-4), pp.163-195; 1996
Abstract: Income theory based on net asset theory is a theory explaining that accounting purpose is to calculate business income and that accounting structure is explained by a equation of A(asset)-P(liability)-K(capital) =G(revenue)-V(expense). The characteristics of this theory are; (1) income calculation nature, (2) meta-account nature of capital, revenue and expense accounts, and (3) minus nature of liability and capital accounts. The disadvantages of this theory are that (1) minus nature of liability and capital accounts can not explain accounting facts, and (2) this theory can not make true income statement nor balance sheet.
URI: http://hdl.handle.net/10069/29012
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 75 No. 3・4

Citable URI : http://hdl.handle.net/10069/29012

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