File:NLC416-13jh004957-74580 銀行簿記實踐.pdf

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銀行簿記實踐   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
沈家楨編
image of artwork listed in title parameter on this page
Title
銀行簿記實踐
Publisher
商務印書館[發行者]
Description

共12章。分述薄記意義、借貨原理、本位幣、會計科目、記帳憑證、會計組織與帳簿設置、帳表、款項整理、決算大略、會計事務規則等事項

目錄
第八章 賬表
第一節 計算表類
一 日計表
二 月計表
三 損益明細表
四 庫存表
五 活存餘額表
六 透支餘額表
七 往來行餘額表
八 餘額表
九 兌換餘額表
十 外埠同業存欠比較表
十一 營業準備金概算表
十二 收付款期日對照表
十三 日用開支報告表
十四 營業開支報告表
十五 開辦費報告表
十六 行員薪津表
十七 旅費明細表
第二節 決算表類
（甲） 決算正表
一 營業實際報告表
二 資產負債表（又名借貸對照表）
三 損益表
四 資產目錄
五 負債目錄
（乙） 決算附表
一 各科目合併表
二 兌換升耗表
三 貨幣估價損益表
四 證券估價損益表
五 生金銀估價損益表
六 應收未收利息表
七 應付未付利息表
八 預收損益表
九 預付損益表
第九章 業務上款項之整理法
第一節 對於存入款項之整理
一 定期存款
二 信託存款
三 通知存款
四 借入款
五 活期存款
第二節 對於放出款項之整理
一 抵押放款
二 信用放款
第三節 對於內部往來款項之整理
一 往來款項之統賬
二 往來書類為統賬之根據
三 往來款項有往來戶之別
四 不同貨幣之分賬
五 不同貨幣之相殺
六 往來利息應存欠高底
第四節 對於他行往來款項之整理
一 外埠他行
二 本埠他行
第十章 決算大略
第一節 決算初步
第二節 清算利息
第三節 所有物估價
第四節 所有物折價
第五節 攤提開辦費
第六節 貨幣折算
第七節 損益轉賬
第八節 結轉賬目
第九節 結轉日記賬
第十節 檢查未達賬
一 未達日記賬
二 未達增補日記賬
三 未達總賬
四 未達補助賬
五 未達賬表
六 未達損益
第十一節 決算之編製程序
第十二節 處理損益
第十三節 分配純益
第十一章 銀行之事務規則
一 西北商業銀行營業會計規則
二 西北商業銀行營業事務規則
第十二章 練習
第一節 上期例題
第二節 下期例題
第三節 上下期補助賬

Language Chinese
Publication date 民國二十七年[1938]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F830.42/28
主題
InfoField
銀行會計
中圖分類
InfoField
F830.42
載體形態
InfoField
584頁

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current17:08, 11 June 2023Thumbnail for version as of 17:08, 11 June 2023866 × 1,275, 596 pages (8.88 MB)PencakeBot (talk | contribs)Upload 銀行簿記實踐 (1/1) by 沈家楨編 (batch task; nlc:data_416,13jh004957,74580; 民國圖書.7; 銀行簿記實踐)

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