1.出版業の産業分類 2.出版業における売上計上の時期 3.出版業の原価計算 4.単行本在庫調整勘定 5.返品調整引当金 他 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