|
所在平台: Udemy |
课程主页: https://www.udemy.com/course/royalty-accounts/
课程评论：没有评论
**课程总结：王室账户** 本课程为期末考试准备提供了一个全面的概述，涵盖了王室账户的各个方面。 **主题包括：** * **鉴赏王的报销：** 学习王的报销是什么，包括其定义和目的。 * **王室与租金：** 区分王室和租金，理解它们各自的性质和应用。 * **各种报销类型：** 探索各种类型的王室，例如： * 矿业王室 * 砖厂王室 * 油井王室 * 专利王室 * 机器使用费 * 版权王室 * 技术知识使用费 * 商标王室 * 外国公司销售生产的王室 * 其他类型的王室 * **关键术语：** 掌握与王室账户相关的核心术语，例如： * 房东 * 承租人 * 王室 * 最低租金/死亡租金 * 短期工作（S/W = 最低租金 - 王室） * 盈余（盈余 = 王室 - 最低租金） * **短期工作的回收：** 探索短期工作的条件以及如何回收。 * **承租人的账本：** 学习在承租人的账本中进行计算和记账的程序，包括： * 计算表 * 日记账分录 * 罢工、停工或其他原因下的最低租金 * 最低租金的降低 * 拿兹拉纳账户 * 最低租金账户法或死亡租金账户法 * **房东的账本：** 了解房东账本中的记账程序。 本课程旨在为学生提供对王室账户的扎实理解，使其能够自信地处理与王室支付和接收相关的各种情况。
Royalty AccountsContents:- 1. Royalty is payable for use of special right. 2. Royalty is payable on the basis of production. 3. Royalty is different from rent. 4. User is called lessee and owner is called landlord.Meaning of RoyaltyDifference between Royalty and RentKinds/ Types of Royalty:1. Mining Royalty 2. Brick Making royalty 3. Oil well Royalty4. Patent Royalty 5. Machine royalty6. Copyright royalty7. Technical Knowledge Royalty8. Trade mark royalty 9. Royalty to Foreign company for sale of production. 10. Other RoyaltyImportant terms:1. Landlord 2. Lessee 3. Royalty 4. Minimum Rent or Dead Rent 5. Short working: S/W = Minimum rent − Royalty 6. Surplus: Surplus = Royalty − Minimum rent 7. Recouping of short workingCondition of Recouping Short workingBooks of LesseeCalculation TableJournal Entries in the books of lesseeMinimum Rent in case of strike or Lockout or other reasonMinimum Rent ReducedNazrana AccountMinimum Rent Account Method Or Dead Rent Account MethodJournal Entries in the books of LandlordMeaning of Royalty Royalty means a special type of rent which shall be received by owner of mines, owner of patent, author of books etc. for transfer of right of extraction of minerals from mine. Right of publishing and sell of books or producing or sell any patented goods etc. An individual, firm or any other institution pays a certain amount as per agreement for acquiring a special right for using other's property. This amount which is paid as a consideration for the use of special rights is called royalty
