File:NLC416-13jh002462-46909 審計問題.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 ‎(858 × 1,379 pixels, file size: 7.19 MB, MIME type: application/pdf, 312 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary[edit]

審計問題   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
錢迺澂編著
image of artwork listed in title parameter on this page
Title
審計問題
Publisher
立信會計圖書用品社[發行者]
Description

列舉資產負債損益帳目之舞弊、會計原理之錯誤，以及違背法令處理帳目等問題55則，並附整個帳目之審計實例及總習題

目錄
問題一 現金收入之審核
問題二 現金記錄之檢查
問題三 現金舞弊之檢查
問題四 現金收入之檢查
問題五 銀行往來存款及庫存現金之審查
問題六 挪用現金之檢舉
問題七 庫存現金及零用現金暨銀行往來存款之檢查
問題八 假借客戶名義挪用現金舞弊之檢舉
問題九 檢查現金
問題十 秘密現金之檢查
問題十一 銀行往來存款之審核
問題十二 百貨公司現金之點查
問題十三 應收賬款之審核
問題十四 應收賬款之審核
問題十五 應收賬款之審查
問題十六 應收賬款舞弊之調查
問題十七 應收票據之審核
問題十八 存貨之檢查
問題十九 存貨表之覆核
問題二十 百貨公司存貨之審核
問題二十一 有價證券之審核
問題二十二 有價證券利息之抽查
問題二十三 股權公司股份投資之審核
問題二十四 保險基金之審核
問題二十五 無形資產，遞延資產以及應收應付項目之審核
問題二十六 建築承造契約之審核
問題二十七 固定資產之審核
問題二十八 購置房地產之審核
問題二十九 地產增價之審核
問題三十 地產公司中未售出地產估價之審核
問題三十一 運貨卡車帳戶之審核
問題三十二 固定資產折舊之審查
問題三十三 應付帳款之審核
問題三十四 應付帳款之審核
問題三十五 應付帳款之審核
問題三十六 應付票據之審核
問題三十七 長期負債之審核
問題三十八 或有負債之審查
問題三十九 或有負債之查詢
問題四十 股本之審核
問題四十一 財產抵繳股款之審核
問題四十二 公積及盈虧之審核
問題四十三 損益帳目之審核
問題四十四 購貨帳目之審核
問題四十五 銷貨帳目之審核
問題四十六 投保人壽險之審核
問題四十七 秘密開支之審查
問題四十八 或有損失之檢查
問題四十九 投資收益之審核
問題五十 承銷佣金收益之審核
問題五十一 支出憑證單據之審核
問題五十二 審閱期末試算表
問題五十三 整理決算表工作底稿之編制
問題五十四 查帳工作底稿及報告書之編制
問題五十五 查帳報告書之批評
總習題一 華康家具製造股份有限公司——詳細審計
總習題二 慶申紡織股份有限公司——常年繼續資產負債表審計
總習題三 祥茂百貨股份有限公司——常年繼續資產負債表審計

Language Chinese
Publication date 民國三十八年[1949]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F239-44/2
主題
InfoField
審計
中圖分類
InfoField
F239-44
載體形態
InfoField
302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
current15:56, 11 June 2023Thumbnail for version as of 15:56, 11 June 2023858 × 1,379, 312 pages (7.19 MB)PencakeBot (talk | contribs)Upload 審計問題 (1/1) by 錢迺澂編著 (batch task; nlc:data_416,13jh002462,46909; 民國圖書.7; 審計問題)

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:NLC416-13jh002462-46909_審計問題.pdf&oldid=773411712"