File:NLC416-08jh003692-21943 合作社簿記解說.pdf

From Wikimedia Commons, the free media repository
Jump to navigation Jump to search
Go to page
next page →
next page →
next page →

Original file ‎(929 × 1,202 pixels, file size: 5.85 MB, MIME type: application/pdf, 257 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary[edit]

合作社簿記解說   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
伊藤信義 於德敏著
image of artwork listed in title parameter on this page
Title
合作社簿記解說
Publisher
[出版者不詳] ([出版地不詳])
Description

內分緒論、會計科目及分類、傳票、縣合作社聯合會會計科目、傳票登記例、帳簿、更正傳票、本辦事處會計、決算、記帳決算之練習問題及其解說，共9章

目錄
第一章 緒論
第一節 簿記之意義
第二節 財產之意義及基本方程式
（一） 資產
（二） 負債
（三） 基本方程式
第三節 交易
（一） 交易之意義
（二） 交易之種類
第四節 簿記之種類
（一） 單式簿記
（二） 複式簿記
第五節 借貸之適用
第二章 會計科目及分錄
第一節 會計科目之意義
第二節 分錄之意義
第三節 分錄之種類
一 普通分錄
二 現金分錄
第三章 傳票
第一節 傳票之意義
第二節 傳票之種類
第三節 代替傳票
第四節 傳票記入之方法
第五節 一部現金出入之轉帳傳票
第六節 傳票之傳送
第四章 縣合作社聯合會會計科目及傳票登記例
第一節 會員項目
第二節 本處辦事處項目
第三節 借入金項目
第四節 存款項目
第五節 保證金項目
第六節 放款項目
第七節 購買販賣項目
第八節 存出款項目
第九節 損益整理項目
第十節 未決算項目
第十一節 所有物項目
第十二節 出資金項目
第十三節 損益項目
第十四節 現金項目
第五章 帳簿
第一節 日記帳
（一） 日記帳之性質
（二） 由傳票轉記日記帳之方法
（三） 日記帳之結帳
（四） 日記帳之記帳實例
第二節 總帳
（一） 總帳之性質
（二） 由日記帳轉記總帳
（三） 由日記帳轉記總帳實例
第三節 總帳各科目餘額帳
第四節 補助帳簿
第一款 補助帳簿之性質及其種類
第二款 補助帳簿之格式及記帳例
第六章 更正傳票
第一節 發生誤謬
第二節 更正傳票之繕制
第三節 更正傳票之日記帳記帳及結帳
第四節 由日記轉記總帳
第五節 補助帳簿之記帳
第七章 本辦事處會計
第一節 會計上本辦事處之關係
第二節 本辦事處交易之記帳整理
第三節 決算之合併
第八章 決算
第一節 決算豫備手續
（一） 財產項目明細表之製成
（二） 損益計算表之製成
（三） 傳票及記帳
（四） 試算表之製成（總帳各科目餘額帳記帳）
（五） 補助帳簿檢查
第二節 決算本手續
（一） 總帳結帳
（二） 各種補助帳簿之結帳及結轉
（三） 結轉日記
第三節 決算報告書之繕制
第四節 盈餘金處分（或損失金填補）
第五節 本辦事處決算之合併
（一） 損益金之合併
（二） 財產目錄或貸借對照表等之合併
第九章 記帳決算之練習問題及其解說
第一節 設立準備時期
第二節 由設立準備時期起至設立後之事務交接及設立前後事務之處理
第三節 由成立日起記帳練習

Language Chinese
Publication date 民國31[1942]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
主題
InfoField
會計-合作社 合作社-會計
中圖分類
InfoField
F276.2
拼音題名
InfoField
he zuo she bu ji jie shuo
載體形態
InfoField
246頁

Licensing[edit]

This image is in the public domain because it is a mere mechanical scan or photocopy of a public domain original, or – from the available evidence – is so similar to such a scan or photocopy that no copyright protection can be expected to arise. The original itself is in the public domain for the following reason:
Public domain
This image is now in the public domain in China because its term of copyright has expired.

According to copyright laws of the People's Republic of China (with legal jurisdiction in the mainland only, excluding Hong Kong and Macao), amended November 11, 2020, Works of legal persons or organizations without legal personality, or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation. For photography works of natural persons whose copyright protection period expires before June 1, 2021 belong to the public domain. All other works of natural persons enter the public domain 50 years after the death of the creator.
According to copyright laws of Republic of China (currently with jurisdiction in Taiwan, Penghu, Kinmen, Matsu, etc.), all photographs and cinematographic works, and all works whose copyright holder is a juristic person, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation, and all other applicable works enter the public domain 50 years after the death of the creator.

Important note: Works of foreign (non-U.S.) origin must be out of copyright or freely licensed in both their home country and the United States in order to be accepted on Commons. Works of Chinese origin that have entered the public domain in the U.S. due to certain circumstances (such as publication in noncompliance with U.S. copyright formalities) may have had their U.S. copyright restored under the Uruguay Round Agreements Act (URAA) if the work was under copyright in its country of origin on the date that the URAA took effect in that country. (For the People's Republic of China, the URAA took effect on January 1, 1996. For the Republic of China (ROC), the URAA took effect on January 1, 2002.[1])
To uploader: Please provide where the image was first published and who created it or held its copyright.

You must also include a United States public domain tag to indicate why this work is in the public domain in the United States. Note that this work might not be in the public domain in countries that do not apply the rule of the shorter term and have copyright terms longer than life of the author plus 50 years. In particular, Mexico is 100 years, Jamaica is 95 years, Colombia is 80 years, Guatemala and Samoa are 75 years, Switzerland and the United States are 70 years, and Venezuela is 60 years.

čeština ∙ Deutsch ∙ English ∙ português ∙ română ∙ slovenščina ∙ Tagalog ∙ Tiếng Việt ∙ македонски ∙ русский ∙ മലയാളം ∙ ไทย ∙ 한국어 ∙ 日本語 ∙ 简体中文‎ ∙ 繁體中文 ∙ +/−


This tag is designed for use where there may be a need to assert that any enhancements (eg brightness, contrast, colour-matching, sharpening) are in themselves insufficiently creative to generate a new copyright. It can be used where it is unknown whether any enhancements have been made, as well as when the enhancements are clear but insufficient. For known raw unenhanced scans you can use an appropriate {{PD-old}} tag instead. For usage, see Commons:When to use the PD-scan tag.

Note: This tag applies to scans and photocopies only. For photographs of public domain originals taken from afar, {{PD-Art}} may be applicable. See Commons:When to use the PD-Art tag.
This image contains digital watermarking or credits in the image itself. The usage of visible watermarks is discouraged. If a non-watermarked version of the image is available, please upload it under the same file name and then remove this template. Ensure that removed information is present in the image description page and replace this template with {{Metadata from image}} or {{Attribution metadata from licensed image}}.

Caution: Before removing a watermark from a copyrighted image, please read the WMF's analysis of the legal ramifications of doing so, as well as Commons' proposed policy regarding watermarks.

If the old version is still useful, for example if removing the watermark damages the image significantly, upload the new version under a different title so that both can be used. After uploading the non-watermarked version, replace this template with {{Superseded|new filename|version without watermarks}}.
Bahasa Indonesia ∙ italiano ∙ eesti ∙ sicilianu ∙ Deutsch ∙ català ∙ magyar ∙ čeština ∙ română ∙ español ∙ português ∙ English ∙ hrvatski ∙ Plattdüütsch ∙ français ∙ Nederlands ∙ polski ∙ galego ∙ slovenščina ∙ suomi ∙ svenska ∙ Ελληνικά ∙ беларуская (тарашкевіца)‎ ∙ български ∙ македонски ∙ русский ∙ українська ∙ മലയാളം ∙ ไทย ∙ 日本語 ∙ 中文 ∙ 中文（简体）‎ ∙ 中文（繁體）‎ ∙ עברית ∙ العربية ∙ فارسی ∙ +/−

File history

Click on a date/time to view the file as it appeared at that time.

Date/TimeThumbnailDimensionsUserComment
current20:53, 10 June 2023Thumbnail for version as of 20:53, 10 June 2023929 × 1,202, 257 pages (5.85 MB)PencakeBot (talk | contribs)Upload 合作社簿記解說 (1/1) by 伊藤信義，於德敏著 (batch task; nlc:data_416,08jh003692,21943; 民國圖書.3; 合作社簿記解說)

You cannot overwrite this file.

The following page uses this file:

Metadata

This file contains additional information such as Exif metadata which may have been added by the digital camera, scanner, or software program used to create or digitize it. If the file has been modified from its original state, some details such as the timestamp may not fully reflect those of the original file. The timestamp is only as accurate as the clock in the camera, and it may be completely wrong.

Retrieved from "https://commons.wikimedia.org/w/index.php?title=File:NLC416-08jh003692-21943_合作社簿記解說.pdf&oldid=773504975"