File:NLC416-13jh002145-47075 合作簿記.pdf

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Original file(818 × 1,156 pixels, file size: 1.81 MB, MIME type: application/pdf, 97 pages)

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Summary[edit]

合作簿記   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Title
合作簿記
image of artwork listed in title parameter on this page
Publisher
江西省地方行政幹部訓練團
Description

目錄
第一章 緒論
第一節 簿記之意義
第二節 簿記之種類
第三節 簿記之目的
第四節 合作簿記之重要
第五節 合作簿記之優點
第二章 收付
第一節 收付之種別
第二節 收入發生之原因
第三節 付出發生之原因
第四節 收付發生之結果
第三章 收付簿記原理
第一節 收入付出與結餘之關係
第二節 收入付出與結餘之增減
第三節 收付簿記記錄之原理
第四節 收付簿記計算之原理
第四章 會計科目
第一節 會計科目之意義與分類
第二節 負債類會計科目
第三節 資產類會計科目
第四節 資產負債類共同之會計科目
第五節 損益類會計科目
第五章 傳票
第一節 傳票之意義
第二節 傳票之種類
第三節 傳票之記法
第四節 傳票之代用書類
第六章 賬簿組織
第一節 賬簿之組織系統
第二節 流水簿
第三節 總賬
第四節 日記表及月計表
第五節 補助帳簿之分類
第七章 決算
第一節 決算前之整理
第二節 賬簿之結清
第三節 決算表
第四節 純損益之處理

Language Chinese
Publication date 民國二十九年[1940]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F276.2/100
主題
InfoField
合作社
中圖分類
InfoField
F276.2
載體形態
InfoField
88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or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation.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whose copyright holder is a juristic person, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation, and all other applicable works enter the public domain 50 years after the death of the creator.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])
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Date/TimeThumbnailDimensionsUserComment
current15:19, 11 June 2023Thumbnail for version as of 15:19, 11 June 2023818 × 1,156, 97 pages (1.81 MB)PencakeBot (talk | contribs)Upload 合作簿記 (1/1) by (batch task; nlc:data_416,13jh002145,47075; 民國圖書.7; 合作簿記)

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