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權純哲 영남이공대학 1978 論文集 Vol.7 No.-
AB activities of business in enterprise generally are measured and indicated by money, the common denominator. But nowadays it cannot fulfil its function as a means of measurement, for the value of money is changing with inflation. So the development of a new theory of accountancy, realizing fluctuations in prices, is an important problem to be solved in modern accounting. As a means of control or correction to maintain the normal business capital even in such a changing of price levels, a system of revaluation of assets, a system. of special depreciation, and a system of valuation on asset of exchange and liability of exchange are introduced. And through those measures the effect of the normal depreciation or the proper harden of taxation has come into-being. Here a theory, to make up actual deficit in accounting, which comes from the changing price levels of money, has appeared. In this thesis a study on an urgent problem about the generality of accounting and the law of revaluation of assets has been attempted.
韓美 財務諸表의 比較 및 英文表記에 關한 小考 : P/L과 B/S 中心 Centered on P/L and B/S
權純哲 영남이공대학 1976 論文集 Vol.5 No.-
Thouth much difference seems not to be in the role of the financial statement of every country, we can't say the accounting laws and requlations which are the bases of composing it could be the same from the view-point of its economic circumstance and its custom of a country. While it can fully function as a means of the accounting report locally; the finaccial statement published by and entredrise, following the enlargement of foreign capital investment and trade, the opportunities of whose uses are getting increased internationally, should be able to present the complete information required to be of use aborad. In accordance with this trend at present, I tried to be helpful to write in English of the general financial statement of Korea for th purpose of the foreign uses by identifying specifically every account, differences of their definition, revisions required to compose it, or its adjustment, etc., taking a method of comparision between those finacial statements of Korea and the U.S.A. in this thesis.