File:NLC416-01jh003453-11819 鐵路會計學.pdf

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Summary[edit]

鐵路會計學   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
李懋勛著
image of artwork listed in title parameter on this page
Title
鐵路會計學
Publisher
商務印書館
Description

內分7章。論述鐵道會計學的基本原理，鐵路資產、營業、歲計等帳目的會計方法，報表的編制設計與記帳程序，其他附屬機廠、材料等帳目的設置等

目錄
第一章
會計之範圍及宗旨
主管會計之任務
鐵路建築帳
建築帳用款分類之精要
摘錄建築帳分類則例引言
借款折扣不列入建築成本之理由
營業後之建築帳
擴充改良路產之主旨
工作價值之細則
工段施行之簿記表冊
（甲） 現款之支出
備用款表
現金簿
立約支款憑證
支款憑證
總段現金結餘分類清表
分段現金結餘分類清表
（乙） 材料之處理
工作場地存料帳
分段存料帳
（丙） 工料帳之撮合
工作單
工作時間簿
工值表
日工概略表
日工薪單
臨時薪單
轉帳清單
帳目更移證
交換帳目更移證報告
工程列車報告表
工程撮要表
資本支出撮要表
工程用款清單
進支撮要簿
工程登記簿
完工報單
工段簿記之統系
建築時期之營業帳
第二章
聯運進款之清算
總原簿處理營業進款之辦法
營業進款帳分類之精要
錄列營業進款分類則例引言
車站帳目之綱要
車站帳目之簿記表冊
請領票據單
存票簿
發售聯運票報單
發售本路票報單
補價票報單
本路發運收回行李及貸幣報單
本路發運收回包裹報單
本路發運收回車輛及動物報單
本路寄發收回收款交貨包裹報單
收款交貨包裹章程
寄發聯運行李報單
收回聯運行李報單
運出聯運車輛及動物報單
收到聯運車輛及動物報單
寄發收回聯運包裹報單
發出定期票暨免票報單
收票員報告
旅客進款日記簿
旅客進款日記簿撮要表
客運業務平準表
寄貨聲明書
發運收到本路貨物簿
發運收到聯運貨物簿
貨物進款日記簿
發運收到本路貨物總結表
發運收到聯運貨物總結表
貨運業務平準表
記帳運費報單
解款單
稽核知照單
進款分類撮要單
總局進款平準表
車站進款分類表
營業進款撮總表
車務帳總簿
車站周行查帳員之任務
營業進款進十附屬營業之主旨
營業進款進一三一三一本路材料之計算法
第三章
營業用款帳之解釋
營業用款分類用一四及用一五維持費之剖解
營業用款分類中折舊費之學說
折舊準備金額轉帳之經過
錄列鐵路會計委員會議決營業用款分類則例詳文
營業用款登記簿
歲計帳計算書
錄列鐵路歲計分類則例引言
歲計登記簿
資本支出撮要簿
鐵路總平準表
懸記帳戶與補助帳戶之由來
補助帳簿
處理全路現金帳之辦法
鐵路總結帳之綱要
處理廢棄產業之辦法
營業期間更換產業入帳之區別

Language Chinese
Publication date 民國22[1933]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
全國圖書館文獻縮微中心 全國圖書館文獻縮微中心
主題
InfoField
鐵路運輸-會計 會計-鐵路運輸
中圖分類
InfoField
F530.68
拼音題名
InfoField
tie lu kuai ji xue
載體形態
InfoField
2冊333頁

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current20:02, 10 June 2023Thumbnail for version as of 20:02, 10 June 20231,239 × 1,754, 366 pages (17.54 MB)PencakeBot (talk | contribs)Upload 鐵路會計學 (1/1) by 李懋勛著 (batch task; nlc:data_416,01jh003453,11819; 民國圖書.1; 鐵路會計學)

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