@article{oai:tiu-tijc.repo.nii.ac.jp:00000029,
 author = {会田, 富士朗 and Aida, Fujio},
 journal = {研究紀要, Bulletin of Tsukuba International University},
 month = {Mar},
 note = {In this article, we have examined accounting methods of a water supply subscription fee. Then, we have found out that the subscription fee can not be dealt with as capital surplus, because an intention of a payer doesn't exist there. We have also found out that it can not be considered to be capital surplus from the point of calculation structure of a public enterprise accounting. It is a practical method to deal with the total amount of the fee as a revenue of a concerned year, not as a deferred revenue., 8, KJ00004010957, P},
 pages = {49--58},
 title = {加入金の会計的性格},
 volume = {2},
 year = {1996},
 yomi = {アイダ, フジオ}
}