WEKO3
アイテム
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資金計算書の問題点 : B/S,C/Fとの連結環を求めて
https://oiu.repo.nii.ac.jp/records/56
https://oiu.repo.nii.ac.jp/records/56b5d1f72e-9941-4aee-b09e-f9a5cda00c2b
名前 / ファイル | ライセンス | アクション |
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25-2-001 (767.1 kB)
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Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
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公開日 | 2012-01-31 | |||||
タイトル | ||||||
タイトル | 資金計算書の問題点 : B/S,C/Fとの連結環を求めて | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 貸借対照表 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 損益計算書 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | キャッシュ・フロー計算書 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 資金計算書 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 連結環 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | balance sheet | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | income statement | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | cash-flow statement | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | statement of capital funds | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | connecting link | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
ページ属性 | ||||||
内容記述タイプ | Other | |||||
内容記述 | P(論文) | |||||
記事種別(日) | ||||||
値 | 論文 | |||||
記事種別(英) | ||||||
言語 | en | |||||
値 | Article | |||||
その他の言語 | ||||||
言語 | The Problem of Statements of Capital Funds : Balance sheets, cash-flow and their connecting link | |||||
論文名よみ | ||||||
その他のタイトル | シキン ケイサンショ ノ モンダイテン : B/S C/F トノ レンケツカン オ モトメテ | |||||
著者名(日) |
宮内, 俊男
× 宮内, 俊男× 倉田, 三郎× 高橋, 泰代× 安高, 真一郎 |
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著者名よみ |
ミヤウチ, トシオ
× ミヤウチ, トシオ× クラタ, サブロウ× タカハシ, ヤスヨ× アタカ, シンイチロウ |
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著者名(英) |
Miyauchi, Toshio
× Miyauchi, Toshio× Kurata, Saburo× Takahashi, Yasuyo× Ataka, Shinichiro |
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抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | E. Schmalenbach stated that net income plays a role as a connecting link (ein verknüpfendes Band) between an income statement and a balance sheet. [“Dynamische Bilanz” (1931)] There are differences in the relationship, the connecting link, between the balance sheets and income statements of individual companies. Therefore the differences in two listed companies are examined and clarified, and the connection between the balance sheet and cash-flow statement is proposed. |
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雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN10110523 | |||||
書誌情報 |
国際研究論叢 : 大阪国際大学紀要 en : OIU journal of international studies 巻 25, 号 2, p. 1-11, 発行日 2012-01-31 |