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Title: 給付・収支思考の損益学説
Other Titles: Income Theory based on Service and Money
Authors: 上野, 清貴
Authors (alternative): Ueno, Kiyotaka
Issue Date: 25-Sep-1996
Publisher: 長崎大学経済学会
Citation: 経営と経済, 76(2), pp.157-202; 1996
Abstract: Income theory based on service and money is a theory explainig that accounting purpose is to calculate business income and that accounting structure is explained by a equation of receipts-disbursements=revenue - expense. The characteristics of this theory are; (1) convection relationship nature, (2) object-account nature of revenue and expense accounts, and (3) income calculation nature based on revenue and expense. The disadvantages of this theory are that (1) the meanings of revenue and expense are obscure and (2) this theory can not express logically true financial position of business.
URI: http://hdl.handle.net/10069/29047
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 76 No. 2

Citable URI : http://hdl.handle.net/10069/29047

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