File:NLC416-13jh005370-59319 理論簿記學.pdf

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理論簿記學   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
李覺鳴著
image of artwork listed in title parameter on this page
Title
理論簿記學
Publisher
李辟會計師事務所[發行者]
Description

內分10章。著者將德國學者巴沛之「資本運動」學說融匯於簿記學理論中，闡明理論簿記學的本質、目的和研究對象，論述資本運動的內容與帳戶的關係，進而討論簿記技術與簿記理論的研究方法。末附「複式簿記在經濟生活上之效用」、「借方貸方之由來」等16個與簿記有關的問題和「著者小傳」

目錄
謝序
潘序
奚序
自序
凡例
第一章 理論產生之來由
第二章 理論簿記學之本質
第三章 理論簿記學之目的
第四章 理論簿記學之對象
第五章 複式簿記之任務與賬戶之本質
第六章 資本運動之賬戶記錄
第七章 資本運動內容之品評與賬戶本質之再檢討
第八章 簿記理論與實務之統一
第九章 簿記技術論
第十章 簿記理論值研究法
附錄
一 複式簿記在經濟生活上之效用
二 階梯計算及賬戶方式之生成
三 借方貸方之由來
四 交易性質之法律的決定與適用
五 貸借二字在資產負債表上之意義
六 交易之概念與資產負債表之實質
七 統一的資產負債表說
八 二哥簿記基本方程式之原理的研究
九 數學的簿記理論
（其一） 薛爾之兩個實物賬戶系統說
（其二） 伯利納之一個實物賬戶系統說
十 經營經濟的簿記理論
（其一） 尼克里司之靜態的賬戶理論
（其二） 瓦耳布之動態的賬戶理論
十一 斯干基尼之現實立場的簿記理論
十二 商人的計算
十三 複式簿記發生演進之概況
十四 人格說物件說相繼代與之時代背景
十五 複式簿記之缺點——混合賬戶
十六 簿記與會計學之異同
著者小傳

Language Chinese
Publication date 民國三十三年[1944]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F230/17/2
主題
InfoField
會計學
中圖分類
InfoField
F230
載體形態
InfoField
12,222頁

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current18:10, 11 June 2023Thumbnail for version as of 18:10, 11 June 2023939 × 1,410, 249 pages (8.29 MB)PencakeBot (talk | contribs)Upload 理論簿記學 (1/1) by 李覺鳴著 (batch task; nlc:data_416,13jh005370,59319; 民國圖書.7; 理論簿記學)

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