File:NLC416-07jh009861-20248 福建省會計建設.pdf

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福建省會計建設   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Title
福建省會計建設
image of artwork listed in title parameter on this page
Publisher
[出版者不詳] ([出版地不詳])
Description

介紹該省1934年至1939年五年中之歲計、會計工作及會計機構、人事情況等

目錄
緒論
第一編 歲計
第一章 省地方概算之編審
第一節 辦理省概算之沿革
第二節 各機關編制概算之原則
第三節 各機關編送之程序
第四節 總概算之審定
第二章 省地方預算之執行
第一節 執行預算之原則
第二節 分配預算之編制
第三節 預算外之收支
第四節 流用之核定
第五節 預算術成立前之補救
第三章 省地方決算之編審
第一節 辦理省決算之沿革
第二節 月份計算書之編制
第三節 歲計之登記
第四節 省地方決算書之編制與審核
第四章 歷年省地方預算之內容
第一節 總收支之透視
第二節 歲入部份之透視
第三節 歲出部份之透視
第四節 赤字抵補
第五章 二十五年度省款收支實況
第一節 收入之部
第二節 支出之部
第三節 餘細之部
第六章 縣地方預算之編審
第一節 縣地方預算制度之建立
第二節 縣地方概算之編制
第三節 縣地方概算之審定
第七章 縣地方預算執行之監督
第一節 執行預算之原則
第二節 預備費之動支
第三節 每月收支之報核
第四節 預算未成立前之補救辦法
第八章 縣地方決算之編制
第一節 編製程序之規定
第二節 審核原則之規定
第九章 縣地方預算決算之內容
第一節 預算之內容
第二節 決算之內容
第十章 公有營業歲計
第一節 辦理公有營業歲計之意義
第二節 各年度辦理公有營業歲計之情形
第二編 會計
第一章 省普通公務總會計制度
第一節 賬簿組織系統
第二節 會計報告
第三節 會計科目
第四節 會計簿籍
第二章 省公有營業總會計制度
第一節 賬簿組織系統
第二節 會計報告
第三節 會計科目
第四節 會計簿籍
第五節 會計憑證
第三章 縣總會計制度草案
第一節 簿記組織系統
第二節 會計報告
第三節 會計科目
第四節 會計簿籍
第四章 歲入類單位會計制度
第一節 帳簿組織系統
第二節 會計報告
第三節 會計科目
第四節 會計簿籍
第五節 記賬憑證
第六節 徵收機關簡易簿記
第五章 經費類單位會計制度
第一節 賬簿組織系統
第二節 會計報告
第三節 會計科目
第四節 會計簿籍
第五節 記賬憑證
第六節 支出機關簡易簿記
第三編 會計機構與會計人員
第一章 會計機構
第一節 沿革
第二節 現行組織
第二章 會計人員
第一節 會計人員之甄審
第二節 會計人員之進修
第三節 訓練基幹會計人員
第四節 會計人員服務及管理
第三章 將來之計劃
第一節 充實會計機構
第二節 積極訓練應用人員

Language Chinese
Publication date [19 ?]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
主題
InfoField
會計
中圖分類
InfoField
F812.96
拼音題名
InfoField
fu jian sheng kuai ji jian she
載體形態
InfoField
174頁

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