File:NLC416-13jh001181-42292 工業簿記大綱.pdf

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工業簿記大綱   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔日〕山下勝治著作
image of artwork listed in title parameter on this page
Title
工業簿記大綱
Publisher
晃文社[發行者]
Description

目錄
第一章 工業簿記の特色
工業簿記の內容
工業簿記の特色
問題
第二章 工業に於ける事物分掌
總説
總務部
製造部
營業部
第三章 製品原價の構成
原價の意義
原價構成要素
製品原價の構成段階
問題
第四章 工業薄記特有の勘定
總説
原料勘定
工賃勘定
製造間接費勘定
製造勘定
製品勘定
製品賣上勘定
問題
第五章 原價計算制度さ工業薄記
原價計算制度と工業薄記
綜合原價計算制度
個別原價計算制度
問題
第六章 單純綜合原價計算制度に於ける工業簿記
單純綜合原價計算の場合〓於ける工業簿記
記帳例
第七章 工程別綜合原價計算制度に於ける工業簿記
原價計算の順序
勘定記入關係
問題
第八章 工業簿記の決算
決算手續
決算表
決算例示
標凖決算表
例題記賬 練習1 練習2 練習3
第九章 個別原價計算制度に於ける工業簿記
第一節 個別原價計算制度
個別原價計算制度の特色
製造指圖書
第二節 原料費
原料費の意義
原料の仕入
原料の倉出
第三節 工賃
總説
勞働時間の記綠
工賃支拂帳
工賃分類表
退職積立金勘定
健康保險料勘定
未拂稅金勘定
第四節 原料，工賃け關する取引例示
第五節 間接費
內容
間接費配賦の困難性
間接費の部門別配賦
間接費の製品別配賦
間接費の原始記帳
間接費の部門配賦記帳
間接費の製品配賦記帳
原價元帳
例題記賬 練習4
第十章 工場會計の獨立
必要
工場元帳の設定
記帳法
第十一章 工業簿記の勘定組織さ帳簿組織
第一節 工業簿記の勘定組織
靜止勘定
財政勘定
經營外損益勘定
製造原價要素勘定
部門費勘定
製造勘定
一般管理費勘定
半製品（仕掛品）製品.仕損品.副製品勘定
販賣費要素勘定.販賣間接費勘定
製品賣上勘定
間接費差額勘定
第二節 工業簿記の帳簿組織
製造命令〓關する書式
原料費〓關する帳簿書式
工賃〓關する帳簿書式
經費〓關する帳簿書式
補助部門費の部門配賦〓關する帳簿書式
製造原價の集計〓關する帳簿書式
一般管理費要素及其集計〓關する帳簿書式
半製品.製品.仕損品.副製品勘定〓關する帳簿書式
販賣費.總原價〓關する帳簿書式
賣上〓關する帳簿書式
第十二章 統制經濟の發展〓工業會計
統制經濟の發展と企業家の任務
統制價格と原價計算の統
工業會計統一化の內容
附錄 製造工業原價計算要綱
一 原價計算要綱制定の意義
二 製造工業原價計算要綱

Language Chinese
Publication date 日本昭和十七年[1942]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F406.72/4
主題
InfoField
工業會計
中圖分類
InfoField
F406.72
載體形態
InfoField
127頁

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