目次

目次
1.出版業の産業分類···································· 3
2.出版業における売上計上の時期·························4
(参考)出版取引と会計処理関係図····················· 7
3.出版業の原価計算·····································8
1)製造直接費2)製造間接費の配賦3)製造間接費の調整方法
4)印税・原稿料等の処理
4.単行本在庫調整勘定···································12
(参考)引当金等の計算書類への表示·····················17
5.返品調整引当金·······································18
6.返品債権特別勘定·····································25
7.常備寄託品···········································31
8.出先在庫品···········································33
9.「紙型」の評価計上···································35
10.出版業における交際費等と関連費用·····················37
11. 報酬・料金等に係る源泉課税···························42
1)源泉徴収税率2)原稿料等の報酬・料金に係る一覧表
3) 消費税法上の取扱い
4) 印紙税の取扱い(著者等からの受取書、出版契約書、再販売価格維持契約書)
12.非居住者又は外国法人に係る源泉課税···················48
索引