File:NLC416-13jh002385-47282 合倂決算表.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 ‎(850 × 1,402 pixels, file size: 3.02 MB, MIME type: application/pdf, 107 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary[edit]

合倂決算表   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
W. A. Paton著
image of artwork listed in title parameter on this page
Title
合倂決算表
Publisher
立信會計圖書用品社[發行者]
Description

目錄
譯叢總序
譯者引言
第一章 概說
公司間聯絡情形
合併決算表之作用
何時需要合併
合併表效用之限度
第二章 無少數權利時之合併
情形簡單之合併
附屬股份之成本及其賬面價值
附屬公司賬面價值之調整
合併表上之調節
調節數額之表示
獲取附屬股份時附屬盈餘及虧損之調節
獲得附屬股分後附屬公司績生損益之合併
附屬公司續生損益記入母公司帳上問題
公司間調節數額之繼續調整
獲取附屬股份時之應收股利
自獲股日盈餘中分派股利
自獲股後續生盈餘中提派股利
附屬公司股份股利之派發
附屬股份之分批獲取
公司間應付及應收賬款之抵銷
第三章 有少數權利時之合併
股權公司獲股時之少數權利
附屬公司損益應屬少數權利部分
間接股權及少數權利（獨股日）
間接股權及少數權利（獲股後）
間接股權及其股利
互有股權——投資成本與帳面值相符時
互有股權公司間派股利之處理
互有股權——投資成本與帳面價值不符時
互有股權——獲股日有參差時
互相統制
第四章 公司間損益項目之合併
公司間營業收入及營業支出
存貨中之公司間收益
未實現公司間利益之其他解釋
存貨中含有公司間損失之處理
合併集團多層營業下之存貨調整問題
相互銷貨與存貨之調整
公司間固定資產之購取
合併工作底稿及程序
編制合併表要則
第五章 合併決算表編制工作示例
本例之性質及作用
例題資料
附屬股份投資成本與帳面價值之調節
調整分錄
獲股日盈餘中所派股利
少數股利份權利之計算
存貨中之公司間損失
合併資產負債表工作底表
合併資產負債表
合併損益表工作底表
合併損益表
盈餘附表

Language Chinese
Publication date 1949
publication_date QS:P577,+1949-00-00T00:00:00Z/9
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F275.2/5
主題
InfoField
企業
中圖分類
InfoField
F275.2
載體形態
InfoField
95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or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation.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.
This image contains digital watermarking or credits in the image itself. The usage of visible watermarks is discouraged. If a non-watermarked version of the image is available, please upload it under the same file name and then remove this template. Ensure that removed information is present in the image description page and replace this template with {{Metadata from image}} or {{Attribution metadata from licensed image}}.

Caution: Before removing a watermark from a copyrighted image, please read the WMF's analysis of the legal ramifications of doing so, as well as Commons' proposed policy regarding watermarks.

If the old version is still useful, for example if removing the watermark damages the image significantly, upload the new version under a different title so that both can be used. After uploading the non-watermarked version, replace this template with {{Superseded|new filename|version without watermarks}}.
Bahasa Indonesia ∙ italiano ∙ eesti ∙ sicilianu ∙ Deutsch ∙ català ∙ magyar ∙ čeština ∙ română ∙ español ∙ português ∙ English ∙ hrvatski ∙ Plattdüütsch ∙ français ∙ Nederlands ∙ polski ∙ galego ∙ slovenščina ∙ suomi ∙ svenska ∙ Ελληνικά ∙ беларуская (тарашкевіца)‎ ∙ български ∙ македонски ∙ русский ∙ українська ∙ മലയാളം ∙ ไทย ∙ 日本語 ∙ 中文 ∙ 中文（简体）‎ ∙ 中文（繁體）‎ ∙ עברית ∙ العربية ∙ فارسی ∙ +/−

File history

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

Date/TimeThumbnailDimensionsUserComment
current15:45, 11 June 2023Thumbnail for version as of 15:45, 11 June 2023850 × 1,402, 107 pages (3.02 MB)PencakeBot (talk | contribs)Upload 合倂決算表 (1/1) by W. A. Paton著 (batch task; nlc:data_416,13jh002385,47282; 民國圖書.7; 合倂決算表)

You cannot overwrite this file.

The following page uses this file:

Metadata

This file contains additional information such as Exif metadata which may have been added by the digital camera, scanner, or software program used to create or digitize it. If the file has been modified from its original state, some details such as the timestamp may not fully reflect those of the original file. The timestamp is only as accurate as the clock in the camera, and it may be completely wrong.

Retrieved from "https://commons.wikimedia.org/w/index.php?title=File:NLC416-13jh002385-47282_合倂決算表.pdf&oldid=773409300"