File:NLC416-13jh002503-47168 初級商業簿記教科書.pdf

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初級商業簿記教科書   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
陳文麟 施仁夫編
image of artwork listed in title parameter on this page
Title
初級商業簿記教科書
Publisher
商務印書館[發行者]
Description

分21章,講述商業簿記基礎知識。各章節後有習題

目錄
第一章 緒論
企業
商店
商店的資產負債和資本
商店的損益
商店的交易
簿記是什麼
問題
第二章 總賬和賬戶
總賬
賬戶
賬戶的格式和記載方法
問題
習題
第三章 借和貸
交易的借貸
資產負債資本與借貸
損益與借貸
借貸法則的應用
問題
習題
第四章 分錄簿
交易的原始記錄
分錄簿
記載分錄簿的實例
問題
習題
第五章 過賬
分錄簿的記載應該過賬
過賬的方法
過賬的實例
問題
習題
第六章 試算表
試算
合計試算表
賬戶的借差和貸差
差額試算表
試算表的效用
問題
習題
第七章 商品賬戶
買賣商品是商店的主要營業
商品總額銷貨成本和毛利
商品賬戶的記載
存貨的盤估
例題
進貨銷貨和存貨賬戶
進貨退出和銷貨退回的記法
存貨進貨銷貨賬戶的性質
問題
習題
第八章 資產負債帳戶
商店通常有那些資產負債賬戶
銀行往來
銀行透支
票據
應收票據
應付票據
房地產
銀行借款
問題
習題
第九章 收益和費用賬戶
收益和費用賬戶的性質
收益賬戶
費用賬戶
問題
習題
第十章 結賬
為什麼要結賬
結賬的方法
商品賬戶的結算
費用帳戶的結算
純益的轉賬
資產負債資本賬戶的結算
問題
習題
第十一章 決算表
決算表的意義
損益計算書
資產負債表
問題
習題
第十二章 現金簿
設立現金簿的必要
現金簿的格式和記載方法
記載現金簿的例題
現金簿的過賬
問題
習題
第十三章 銷貨簿
設立銷貨簿的必要
銷貨簿的格式
銷貨簿的例題
銷貨簿的過賬
現銷交易的記載
問題
習題
第十四章 進貨簿
進貨簿的記載方法
進貨簿的例題
現進的記載
問題
習題
第十五章 現金簿的專欄
為什麼現金簿要設立專欄
應收票據和應付票據專欄
現銷專欄
銀行專欄
問題
習題
第十六章 銷貨簿和進貨簿的專欄
銷貨簿的專欄
現銷專欄
商品專欄
進貨簿的專欄
問題
習題
第十七章 統馭賬戶和補助總賬
總賬的分組
統馭賬戶和補助總賬
怎樣記載統馭賬戶和補助總賬
專欄的設置
原始記錄上的專欄
例題
應用統馭賬戶的限度
問題
習題
第十八章 結賬前的整理
整理的必要
整理項目的種類
存貨
用品盤存
預付費用
預收收益
未付費用
未收收益
固定資產的折舊
壞賬損失
問題
習題
第十九章 結賬計算表
結賬的手續
結賬計算表的必要
結賬計算表的格式和用法
例題
整理記錄和結賬記錄
問題
習題
第二十章 資產負債表
資產負債表的意義
資產負債項目的分類
資產負債項目的排列
資產的估價賬戶
例題
報告式的資產負債表
問題
習題
第二十一 損益計算書
損益計算書的意義
計算損益的方法
損益項目的分類和排列
例題
賬戶式的損益計算書
問題
習題
總習題

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/F715.51/25
主題
InfoField
商業會計
中圖分類
InfoField
F715.51
載體形態
InfoField
195頁

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current16:02, 11 June 2023Thumbnail for version as of 16:02, 11 June 2023835 × 1,402, 210 pages (4.66 MB)PencakeBot (talk | contribs)Upload 初級商業簿記教科書 (1/1) by 陳文麟,施仁夫編 (batch task; nlc:data_416,13jh002503,47168; 民國圖書.7; 初級商業簿記教科書)

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