WEKO3
インデックスリンク
アイテム
日本のバランスシート(1)
https://bunkyo.repo.nii.ac.jp/records/3294
https://bunkyo.repo.nii.ac.jp/records/32946dded8c2-abac-4706-b3bc-1df5f2c7b50d
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
BKSJ010008.pdf (551.4 kB)
|
|
| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||
|---|---|---|---|---|---|---|---|---|
| 公開日 | 2012-01-17 | |||||||
| タイトル | ||||||||
| タイトル | 日本のバランスシート(1) | |||||||
| タイトル | ||||||||
| タイトル | Balance Sheet in Japan (1) | |||||||
| 言語 | ||||||||
| 言語 | jpn | |||||||
| 資源タイプ | ||||||||
| 資源タイプ | departmental bulletin paper | |||||||
| タイトル カナ | ||||||||
| その他のタイトル | ニホン ノ バランス シート 1 | |||||||
| 著者 |
後藤, 弘
× 後藤, 弘
|
|||||||
| 著者 | ||||||||
| 値 | Goto, Hiroshi | |||||||
| 所属機関 | ||||||||
| 値 | 文教大学情報学部 | |||||||
| 内容記述 | ||||||||
| 内容記述タイプ | Abstract | |||||||
| 内容記述 | Financial statements, particularly balance sheet in Japan differ from in Europe and USA in the field of percentage distribution. In the first ratio of owned capital to nominal capital in Japan is lower and in the second long term loans payable is borrowed as fund for tangible fixed assets. These factors make operating ratios, specially profit ratio of total liabilities and net worth, lower than Europe and USA and cause current ratio in financial ratios to the almost half of standard ratio in Europe and USA. In comparing performance of the industry in Japan with those of Europe and USA by financial statements, it is feared that performance of the industry in Japan may be underestimated if the difference in percentage distribution of financial statements is not considered solely by depending on difference of ratio. This article presents a summary of the study regarding the difference in the percentage distribution of financial statements and its effect to various ratios. |
|||||||
| 書誌情報 |
情報研究 en : Information and Communication Studies 巻 1, p. 53-60, 発行日 1980-01-01 |
|||||||
| 出版者 | ||||||||
| 出版者 | 文教大学 | |||||||
| ISSN | ||||||||
| 収録物識別子タイプ | ISSN | |||||||
| 収録物識別子 | 03893367 | |||||||
| 著者版フラグ | ||||||||
| 出版タイプ | VoR | |||||||
| 本文言語 | ||||||||
| 値 | 日本語 | |||||||
| ID | ||||||||
| 値 | BKSJ010008 | |||||||
