File:NLC416-13jh005198-74708 現行政府會計要論.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 ‎(714 × 1,033 pixels, file size: 9.66 MB, MIME type: application/pdf, 345 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary[edit]

現行政府會計要論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
[余亮編著]
image of artwork listed in title parameter on this page
Title
現行政府會計要論
Publisher
檢知出版社[發行者]
Description

共8章。分述政府會計工作範圍、組織、理財方法、出納、收支會計、決算、審計、交代制度等

目錄
第一章 結論
第一目 政府會計之意義
第二目 政府會計重要性及其功用
第三目 政府會計之特徵
第四目 政府會計之範圍
第五目 政府會計之組織
第六目 政府會計年度
第七目 聯綜組織之函義與其運用
第二章 政府理財之方法
第一目 彩用預算管理
第一節 預算之意義
第二節 預算之特性
第三節 預算之種類
第二目 預算上引用基金制
第一節 基金之意義
第二節 基金之種類
第三節 設置基金之作用
第三目 單位預算之編制
第一節 歲入風度出之估計
第二節 單位預算之分門及其科目
第三節 單位預算之格式
第四節 單位預算編制之步驟
第四目 營業預算之編制
第一節 營業預算之科目
第二節 營業預算之表式
第三節 營業預算編制之步驟
第四節 營業預算與總預算之關聯
第五目 總預算之編制
第一節 預算止之機關單位分級
第二節 總預算之分科
第三節 總預算之科目
第四節 總概(預)算書表格式
第五節 縣總預算書之格式
第六節 總預算編制之步驟
第七節 編制預算之現行程序
第八節 總預算審議之範圍
第九節 總預算未成立時之補救
第六目 預算執行後余絀之處理
第一節 收支不敷之抵補方法
第二節 流用之手績
第三節 追加之手續
第三章 公款之出納與保管
第一目 公庫制度之樹立
第二目 公庫之種類
第三目 收支之程序
第一節 政府庫款之出納
第二節 機關內收支之執行
第四章 政府及機關收支之會計
第一目 政府會計原理
第一節 資力負但之篤義
第二節 資力負擔之面面觀
第三節 政府會計借貸之原理
第二目 會計報告
第一節 會計報告之作用及分類
第二節 單位會計之報表
第三節 公有營業會計之報表
第四節 總會計之報表
第三目 會計科目
第一節 會計科目之重要性
第二節 單位會計之會計科目
第三節 公有營業會計之會計科目
第四節 縣總會計之會計科目
第五節 會計科目之運用
第四目 會計簿籍
第一節 會計簿籍之作用及其分類
第二節 單位會計之會計簿籍
第三節 縣總會計之會計簿籍
第五目 會計憑證
第一節 會計憑證之內容
第二節 記帳憑證之各類及其格式
第三節 原始憑證之審查及其種類
第六目 會計事務之處理
第一節 記帳之步驟
第二節 帳簿之啟用
第三節 帳籍之更換與保管
第四節 記帳差誤更正之手續
第五節 帳簿之結算
第六節 發放薪給之手續
第七節 生補費之領報手續
第八節 營繕工程及財物購賣之手續
第五章 決算
第一目 決算之意義
第二目 決算之特性
第三目 決算之編制
第一節 單位決算之編制
第二節 公有營業決算之編制
第三節 總決算之匯成
第六章 政府收支之審核
第一目 政府審計意義
第二目 我國審計制度之特徵
第三目 審計工作之範圍
第四目 審計制度實施之現況
第五目 審核之程序
第六目 稽察事務之內容
第七章 交代制度
第一目 交代之意義
第二目 主官之交代與接收
第三目 交代清冊之編制與格式
第四目 主辦會計人員交代
第一節 交代方面
第二節 潤滑油齋
第三節 會計上之自行交代
第五目 交代不清或逾限之徵處
第六目 交代制度之商討
第八章 結論
第一目 現制之品評
第二目 今後之展望

Language Chinese
Publication date 民國三十五年[1946]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F812.96/698/2
主題
InfoField
預算會計
中圖分類
InfoField
F812.96
載體形態
InfoField
334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
current17:28, 11 June 2023Thumbnail for version as of 17:28, 11 June 2023714 × 1,033, 345 pages (9.66 MB)PencakeBot (talk | contribs)Upload 現行政府會計要論 (1/1) by [余亮編著] (batch task; nlc:data_416,13jh005198,74708; 民國圖書.7; 現行政府會計要論)

You cannot overwrite 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:NLC416-13jh005198-74708_現行政府會計要論.pdf&oldid=773435399"