File:NLC416-12jh002241-51514 普通公務機關會計實務.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 ‎(858 × 1,179 pixels, file size: 4.21 MB, MIME type: application/pdf, 143 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary[edit]

普通公務機關會計實務   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
翁鳴編著
image of artwork listed in title parameter on this page
Title
普通公務機關會計實務
Publisher
明德印書局
Description

目錄
第一章 概論
第一節 政府會計之定義
第二節 政府會計事務之種類
第三節 政府會計與工商業會計不同點
第四節 政府會計之組織
第二章 預算
第一節 預算之意義
第二節 預算之種類
第三節 編制預算之辦法
第四節 分配預算
第五節 預算之流用
第六節 動支預備金
第七節 追加預算
第八節 編制預算之實例
第三章 會計科目及分錄舉例
第一節 科目這性質
第二節 歲入類會計科目及其說明
第三節 平時分錄舉例
第四節 年終整理轉帳分錄舉例
第五節 經費類會計科目及其說明
第六節 平時分錄舉例
第七節 年終整理轉帳分錄舉例
第八節 財產統制帳會計科目
第四章 會計憑證
第一節 會計憑證之種類
第二節 原始憑證之種類及其應用
第三節 記帳憑證之種類
第四節 收入傳票編制方法及其實例
第五節 支出傳票編制方法及其實例
第六節 現金轉帳傳票編制方法
第七節 分錄轉帳傳票編制方法及其實例
第五章 會計簿籍
第一節 會計簿籍之種類
第二節 分錄日記簿
第三節 經費類現金出納登記薄
第四節 歲入類現金出納登記簿
第五節 總分類帳
第六節 歲出預算明細分類帳
第七節 以前年度歲出應付欵明細分類帳
第八節 歲入預算明細分類帳
第九節 以前年度歲入應收欵明細分類帳
第十節 暫付欵明細分類帳
第十一節 財產編制帳
第十二節 財產明細分類帳
第十三節 備查簿
第六章 會計報告
第一節 會計報告之作用及其種類
第二節 經費類現金出納表
第三節 經費類現金收支報告
第四節 歲入類現金出納表
第五節 資力負擔平衡表
第六節 經費累計表
第七節 以前年度歲出應付欵餘額表
第八節 歲入累計表（一）
第九節 歲入累計表（二）
第十節 以前年度歲入應收欵餘額表
第十一節 財產增減表
第十二節 財產目錄
第十三節 暫付欵明細表
第十四節 隨會計報告送審之原始憑證
第十五節 編送會計報告之時期
第七章 決算
第一節 決算之作用
第二節 決算之種類
第三節 機關或基金變更時之決算編造機關
第四節 按本年度歲出預算編造之決算及其實例
第五節 按上年度權責發生轉入數編造之決算及其實例
第六節 繼續經費決算附表之編造方法
第七節 決算之附件
第八節 編造決算之時期
附錄
帳目紊亂之原因及其檢查方法
審查會計報告有無錯誤之要點
年度開始預算尚未核定時之記帳方法
簿記通則
常用名詞
教育部所屬機關學校關於臨時費類會計事務之處理方法

Language Chinese
Publication date [1947]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F812.96
主題
InfoField
會計
中圖分類
InfoField
F812.96
載體形態
InfoField
132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
current05:53, 11 June 2023Thumbnail for version as of 05:53, 11 June 2023858 × 1,179, 143 pages (4.21 MB)PencakeBot (talk | contribs)Upload 普通公務機關會計實務 (1/1) by 翁鳴編著 (batch task; nlc:data_416,12jh002241,51514; 民國圖書.7; 普通公務機關會計實務)

You cannot overwrite 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:NLC416-12jh002241-51514_普通公務機關會計實務.pdf&oldid=775423455"