File:NLC416-13jh001132-43017 最新鐵道簿記學.pdf

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Summary[edit]

最新鐵道簿記學   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
楊震華編著
image of artwork listed in title parameter on this page
Title
最新鐵道簿記學
Publisher
共和印刷公司[發行者]
Description

上冊為「理解」部分，論述鐵道簿記學原理及實務；下冊為鐵道簿記各種應用表式。未見下冊

目錄
上冊 理解 共三卷
第一卷 通論門《分八項》
（1） 緒言
（2） 鐵道會計定義
（3） 鐵道會計改良之歷史及其關係
（4） 鐵道會計特立問題
（5） 會計年度規定
（6） 會計職務支配法
（7） 鐵道會計之特技
（8） 會計上普通注意之要點
附預算決算要義
第二卷 核算門《分三編》
第一編 貲本及公積金核算方法（分甲乙二項）
（甲） 貲本（共四章）
第一章 貲本之要素《共六節》
第二章 貲本之合併
第三章 貲本性質之區別
第一節 固定貲本（興業費屬之）分三款
附貲產核算款目表
第二節 流通貲本（貲金及債票屬之）
附貲金支辦方法表
第四章 貲本賬出入計核
第一節 貲本歲入計核
第二節 貲本歲出計核
（乙） 公積金
第二編 營業收支核算方法（分甲乙二項）
（甲） 營業收入核算
第一章 行車收入
第一節 客車運送收入
第一款 客票之種類
第二款 客票登記之內容
第三款 客票經管之要則
第四款 旅客運費計算
（子） 計算之區別
（丑） 計算之手續
第二節 貨車運送收入
第一款 貨物之等類
第二款 貨票登記之內容
（子） 運送書
（丑） 貨物引換憑單
第三款 貨物運送之支配
（子） 運送代理人
（丑） 貨主
（寅） 受貨人
第四款 貨票經管之要則
第五款 貨物運費計算
（子） 計算之區別
（丑） 計算之手續
第三節 連絡運送收入
第一款 連絡運送方法
（子） 普通連絡運送（分貨物旅客二項）
（丑） 直達連絡運送
第二款 連絡運費（分天地等十項）
第三款 連絡運費計算（子）（丑）（寅）
第二章 雜項收入
第一款 營業直接雜項收入
第二款 營業間接雜項收入
（乙） 營業支出核算
第一章 運送支出
（子） 保路費
（丑） 汽車費
（寅） 運輸費
第二章 雜項支出費
第一款 營業直接雜項支出
第二款 營業間接雜項支出
第三編 鐵道賑簿組織
（甲） 公司賑簿
（乙） 各驛賑簿
第三卷 附錄門 記錄各路近今會計事項及收支實況
下冊 表式 分甲乙等六類（共三編）
第一編
（1） 表甲 貲本類 附公積金
（2） 表乙 營業收入類 附雜項收入
（3） 表丙 營業支出類 附雜項支出
第二編
（4） 表丁 公司賑簿類
（5） 表戊 各驛賑簿類
第三編
（6） 表己 中國各路式及營業盈虧一覽表

Language Chinese
Publication date 民國二年[1913]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F530.68/1
主題
InfoField
鐵路運輸-會計 會計-鐵路運輸
中圖分類
InfoField
F530.68
載體形態
InfoField
172頁

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current11:20, 21 April 2023Thumbnail for version as of 11:20, 21 April 2023883 × 1,266, 195 pages (4.97 MB)PencakeBot (talk | contribs)Upload 最新鐵道簿記學 (1/1) by 楊震華編著 (batch task; nlc:data_416,13jh001132,43017; 民國圖書-PD2022.4; 最新鐵道簿記學)

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