File:NLC416-13jh004814-75132 最新查帳學.pdf

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最新查帳學   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔日〕三邊金藏著
image of artwork listed in title parameter on this page
Title
最新查帳學
Publisher
商務印書館[發行者]
Description

分4編23章。介紹查帳學的一般原理、貸借對照表的查帳、損益計算書的查帳和帳簿的檢查。附錄：1.商工業貸借對照表檢查方法的指示；2.各項目上特殊之指示及注意；3.貸借對照表式樣；4.損益比較表

目錄
第一編 總論
第一章 查賬之意義
第二章 查賬之效果及其利益
第一節 主要之效果及其利益
第二節 附屬的效果及其利益
第三章 查賬之種類
第四章 查賬與內部校正制度
第二編 貸借對照表之查賬
第一章 借貸對照表查賬之目的及其方法
第二章 流動資產之查賬
第一節 現金賬項之檢查
（一） 零用現金之檢查
（二） 庫存現金之檢查
第二節 活期存款之檢查
第三節 應收貨價
第四節 應收票據
第五節 有價證券
第六節 庫存品
（一） 完製品
（二） 原料
（三） 半制品
（四） 未達商品
（五） 共通之注意
第七節 庫存品價格之檢查
（一） 商品及原料
（二） 完製品
（三） 半制品
（四） 殘廢品
（五） 發送品
（六） 綜合檢查
（七） 計算上正否之檢查
第八節 預支經費
第三章 固定資產之查賬
第一節 序言
（一） 周家資產之意義
（二） 取得成本
（三） 折舊
（四） 折舊額之計算方法
第二節 地產
第三節 房產
第四節 機械及設備
第五節 手工具
第六節 生財什器
第四章 滾存資產之查賬
第一節 商譽
第二節 專利特許權
第三節 版權
第四節 減債基金
第五節 秘密公積金
第五章 流動負債之查賬
第一節 應付貨價
第二節 受託貨價存款
第三節 應付票據
第四節 未付雜費
第六章 固定負債之查賬
第一節 公司債
第二節 不動產抵押借入金
第七章 偶發債務之查賬
第八章 自己資本之查賬
第一節 資本金
第二節 公積金
第三節 股息
第三編 損益計算書之查賬
第一章 損益計算書之形式
第二章 總收入之檢查
第一節 售貨總額之檢查
第二節 其他收入之檢查
第三章 費用項目之檢查
第一節 售出商品成本之檢查
第二節 販賣費用之檢查
第四編 賬簿之檢查
第一章 序言
第二章 現金出納賬之檢查
第一節 現金出納賬借方項目之檢查
第二節 現金出納賬貸方項目之檢查
第三章 進貨賬及退出品記入賬之檢查
第四章 售貨賬及退來品記入賬之檢查
第五章 普通分錄賬之檢查
第六章 進貨分戶賬之檢查
第七章 售貨分戶賬之檢查
第八章 總賬之檢查
附錄
商工業貸借對照表檢查方法之指示
各項目上特殊之指示及注意
（一） 現金
（二） 應收票據
（三） 應收貨價
（四） 有價證券
（五） 庫存品
（六） 固定資產之查賬
（七） 滾存經費
（八） 應付票據
（九） 應付貨價
（十） 偶發債務
（十一） 未到期債務
（十二） 公司債及抵押借款
（十三） 股本
（十四） 剩餘金
（十五） 損益計算書
（十六） 售貨總額
（十七） 售貨成本
（十八） 舊貨總益金
（十九） 販賣經費普通營業費及管理費
（二十） 售貨純利益
（二十一） 其他收入
（二十二） 應由收入扣除之項目
（二十三） 純益金——損益
（二十四） 剩餘的增減項目
（二十五） 一般的指示
（二十六） 查賬證明書式樣
貸借對照表式樣
損益比較表

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/F231.6/5
主題
InfoField
會計檢查
中圖分類
InfoField
F231.6
載體形態
InfoField
209頁

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