File:NLC416-13jh002324-46440 會計及審計.pdf

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會計及審計   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
楊汝梅編
image of artwork listed in title parameter on this page
Title
會計及審計
Publisher
新國民圖書社
Description

參照教育部頌布的高中商科課程暫行標準編輯。內分「會計」和「審計」兩部分。「會計」部分包括：總論、商工會計提要、公司會計、官廳會計大要4編；「審計」部分包括：總論、各種帳表的分析審查、官廳審計大要3編。卷首有編輯大意。各章末均附有練習題

目錄
會計
第一編 總論
第一章 會計的概說
第二章 會計的分類
第三章 會計組織
第二編 商工會計提要
第一章 概論
第二章 資產負債表的分析
第三章 損益計算書的分析
第四章 資產評價及負債的注意事項
第一節 資產評價
第二節 對於負債的注意事項
第五章 內部牽制組織
第六章 成本計算法
第七章 折舊
第一節 折舊的意義
第二節 折舊的計算法
第三節 因物質原因以外的理由而發生的折舊法
第四節 無形資產的折舊法
第五節 關於折舊的記帳法
第八章 破產時的財產清算法
附資產負債清算表
第九章 外國匯兌記帳法的特質
第十章 票據交換所的會計轉帳法
第一節 票據交換所的意義
第二節 票據交換所的組織
第三節 交換代理銀行
第四節 交換票據的種類
第五節 交換程序
第六節 交換的傳票
第十一章 吾國錢業匯兌的計算法
第三編 公司會計
第一章 關於利益分派的計算方法
第二章 新股東入股時的計算法
第三章 股東退股時的計算法
第四章 無限公司或兩合公司改為股分有限公司時的計算法
第五章 清算分派剩餘資產的方法
第四編 官廳會計大要
第一章 概論
第二章 吾國官廳會計的特質
第三章 美國官廳會計提要
第一節 導言
第二節 美國官廳簿記的登記方法及其實例
第三節 美國官廳會計帳簿的綱要及吾國能適用的範圍
審計
第一編 總論
第一章 概說
第一節 導言
第二節 錯誤
第三節 虛偽
第二章 查帳前應注意的事項
第三章 查賬時應注意的事項
第四章 查帳終結手續及查帳人報告書
第二編 各種帳表的分析審查
第一章 概說
第二章 對於現金收支及其記帳分析審查
第一節 檢查現金的種類及方法
第二節 現金出納帳的分析審查
第三章 各種帳簿的審查方法
第一節 普通分錄帳的審查方法
第二節 買入帳的審查方法
第三節 賣出帳的審查方法
第四節 總分類帳的審查方法
第四章 對於決算報告的分析審查
第一節 資產負債表的分析審查
第二節 損益計算書的分析審查
第五章 會計師
第一節 會計師的沿革
第二節 會計師的職務
第三節 會計師事務所
第四節 會計師的報酬
第五節 會計師的資格
第六節 會計師的制限
第三編 官廳審計大要
第一章 概說
第一節 官廳審計的意義
第二節 官廳審計的範圍
第三節 官廳審計的方法
第四節 官廳報告書
第二章 吾國審計制度的特質
第一節 五權憲法的審計制度
第二節 吾國現行審計組織及辦事程序
第三章 各國審計制度概要
第一節 法國事前審計概要
第二節 意大利事前審計概要
第三節 比利時事前審計概要
第四節 英國事前審計概要
第五節 美國事前審計概要
第六節 日本事前監督概要
第七節 國會審查決算的方法
參考書目

Language Chinese
Publication date 民國二十四年[1935]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F230/24
主題
InfoField
會計 審計
中圖分類
InfoField
F230
載體形態
InfoField
[10],392頁

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