File:NLC416-12jh002808-94134 複式商業簿記.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 ‎(889 × 1,222 pixels, file size: 4.04 MB, MIME type: application/pdf, 200 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary[edit]

複式商業簿記   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
章祖源編著
image of artwork listed in title parameter on this page
Title
複式商業簿記
Publisher
中華書局[發行者]
Description

分複式原理、會計科目、帳簿及記帳法、結算、特種會計科目之說明、帳簿組織等7章

目錄
第一編 總說
第一章 簿記之意義
第二章 簿記之學與術
第三章 簿記之種類
第四章 商業簿記之意義
第二編 複式簿記
第一章 複式原理
第一節 財產
第一款 財產之種類
第二款 財產與資本之關係
第三款 淨餘資本
第四款 純損益
第二節 財產之增減變化
第一款 財產價額之增減
第二款 財產種類之變化
第三節 交易
第一款 交易之意義
第二款 交易構成要素
第三款 交易要素結合關係
第四款 借貸
第五款 清分
第二章 會計科目
第一節 屬於有價物之會計科目
第二節 屬於金錢借貸之會計科目
第三節 屬於損益之會計科目
第三章 賬簿及記賬法
第一節 賬簿
第一款 主要簿
第二款 補助簿
第二節 記賬法
第四章 結算
第一節 結算之意義
第二節 結算之準備
第三節 結算之種類
第四節 結算之手續
第五節 結算之報告
第五章 支票匯票期票
第一節 支票
第一款 支票之意義
第二款 關於支票之交易清分方法
第二節 匯票期票
第一款 匯票期票之意義
第二款 關於匯票期票之交易清分法
第六章 特種會計科目之說明
第一節 未到品裝送品及委託品
第二節 合夥品
第三節 暫記及各戶借貸
第四節 公司資本金
第五節 營業損益金處分法
第六節 雜幣兌換
第七章 賬簿組織

Language Chinese
Publication date 民國十二年[1923]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F715.51/24
主題
InfoField
商業會計
中圖分類
InfoField
F715.51
載體形態
InfoField
185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or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation.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
current07:31, 24 April 2023Thumbnail for version as of 07:31, 24 April 2023889 × 1,222, 200 pages (4.04 MB)PencakeBot (talk | contribs)Upload 複式商業簿記 (1/1) by 章祖源編著 (batch task; nlc:data_416,12jh002808,94134; 民國圖書-PD2022.3; 複式商業簿記)

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:NLC416-12jh002808-94134_複式商業簿記.pdf&oldid=809040465"