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財務アタマを鍛えるラジオ~マネトレ~

第414回 「現金主義」と「発生主義」について

14 Nov 2024

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▼番組への質問はこちら https://ck-production.com/podcast-contact/?post=pc_okubo ▼今回の概要 #風水/現金主義は、簡便な方法。現金の受け渡し時点で認識して会計処理を行う考え方/発生主義は、サービスの提供を受けるための契約を締結した時点での会計処理/税理士、経営者、公認会計士、それぞれの立場の違い/経営方針に基づくルールを自ら考える

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