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학술저널

剩餘金의 本質과 그 分類에 대한 小考

The Study on Essence of the Surplus and it’s Classification

There are two different views about the essence of surplus Accounting theory, the basis for the views, is being changed from propriety theory to entity theory. Accordingly, the view about the essence of surplus is being shifted from stockholder’s equity theory to corporation equity theory by this tendency. In other words, it is proper to regard surplus as a part of the entity to be freely used by a corporation because it belongs to the corporation. Surplus must not be seen statically as a leftover, excess in the simple meaning of the word, or gains resulting from account blancing but be seen dynamically as a source of business capital which plays a role in operation as the equity of corporation itself. Moreover, tax-accounting must quickly abandon the present stockholder’s equity theory and adopt corporation’s equity theory, which will prevent unreasonable taxation. It is needless to say that corporation aims at acquiring more disposable profits, and accurate assessment of disposable profits is one of the important accounting aims. In these days when surplus censists of extremely various elements, it is necessary to exactly understand the source and quality of surplus in order to accurately assess the disposable profits. In this case, surplus must be understand according to its source of it. The theory of dividing into four is a more ideal and practical method than the theory of dividing into two or three adopted by corporation accounting standard at present. The theory of dividing into four means that surplus is seperated into the earned surplus composed of the reservation of the profits obtained by operating transactions every operating peoriod, the capital surplus, revaluation surplus, and donation surplus obtained by the various sources except operating transaction. Surplus may be divided into one part to be disposable on the outside of a corporation and into the other part necessary to maintainon the corporation. From the more resonable, practical, and up-to-date viewpoint, however, it is most appropriate to subdivide the surplus into accordance with its source and quality.

Ⅰ. 序論

Ⅱ. 剩餘金의 本質

Ⅲ. 剩餘金의 分類(區分)

Ⅳ. 結論

SUMMARY

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