File:NLC416-12jh004290-93535 商業簿記教科書.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(835 × 1,362 pixels, file size: 4 MB, MIME type: application/pdf, 257 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary[edit]

商業簿記教科書   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔日〕佐野善作著
image of artwork listed in title parameter on this page
Title
商業簿記教科書
Publisher
商務印書館[發行者]
Description

目錄
緒論
第一章 簿記之意義
第二章 簿記之種別
第三章 商業簿記
第一節 商業簿記之意義
第二節 討論之必要
本論
第一編 原理及計算之順序
第一章 簿記上必要之觀念
第一節 價
第二節 有價物
第三節 交換
第四節 財產
第五節 資本
第六節 損益
第二章 計算之要素
第三章 貸借
第一節 貸借之意義
第二節 貸借區分
第四章 賬項
第一節 賬項之意義
第二節 賬位
第五章 賬目
第六章 賬項定則
第七章 賬簿
第八章 結算之準備
第一節 試算表
第二節 存貨表
第九章 總賬結算
第十章 結算報告表
第一節 損益表
第二節 貸借對照表
第三節 財產實錄
第十一章 財產評價法
第二編 賬項之分類及其記入法
第一章 賬目分類法
第一節 屬於資產負債之賬項
第二節 屬於損益之賬項
第二章 裝運品委託品及合夥販賣品
第一節 裝運品
第二節 委託品
第三節 合夥販賣品
第三編 賬簿之組織及其記入法
第一章 第一組織
第二章 第二組織
第三章 第三組織
第四章 第四組織
第五章 第五組織
第六章 第六組織
第七章 單式簿記
第一節 單式複式之差別及單式之記入法
第二節 單式簿記之賬簿及其種類
第三節 單復變更至順序
附錄
一 賬簿整理規程
二 名詞臆說

Language Chinese
Publication date 清光緒三十四年[1908]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F715.51/27
主題
InfoField
商業會計
中圖分類
InfoField
F715.51
載體形態
InfoField
235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or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation.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.

File history

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

Date/TimeThumbnailDimensionsUserComment
current08:39, 24 April 2023Thumbnail for version as of 08:39, 24 April 2023835 × 1,362, 257 pages (4 MB)PencakeBot (talk | contribs)Upload 商業簿記教科書 (1/1) by (日)佐野善作著 (batch task; nlc:data_416,12jh004290,93535; 民國圖書-PD2022.3; 商業簿記教科書)

The following page uses this file:

Metadata