File:NLC416-13jh005473-74953 再生產成本會計理論與實務.pdf

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Summary[edit]

再生產成本會計理論與實務   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
於心潭著
image of artwork listed in title parameter on this page
Title
再生產成本會計理論與實務
Publisher
立信會計圖書用品社[發行者]
Description

內分再生產成本漲價之概說，再生產原料成本漲價、人工成本漲價、製造費用成本漲價之調整，再生產成本漲價之差異處理，再生產成本制度之決算，再生產成本理論之解釋，帳簿格式等8章

目錄
第一章 再生產成本漲價之概說
第一節 再生產成本之定義
第二節 再生產成本漲價舉例
第二章 再生產原料成本漲價之調整
第三節 再生產原料之漲價
第四節 再生產原料漲價之實例
第五節 再生產原料漲價準備之處理
第六節 料品漲價跌價之紀錄調整
第三章 再生產人工成本漲價之調整
第七節 再生產人工之漲價
第八節 再生產人工漲價準備之處理
第四章 再生產製造費用成本漲價之調整
第九節 固定資產漲價之折舊
第十節 固定資產漲價折舊之處理
第十一節 其他固定費用之漲價
第十二節 流動性之製造費用漲價
第十三節 其他製造費用之漲價
第五章 再生產成本漲價之差異處理
第十四節 成本差異概說
第十五節 再生產成本差異之紀錄先於在制品之程序
第十六節 再生產成本差異之紀錄後於在制品之程序
第十七節 再生產成本差異之紀錄後於製成品之程序
第十八節 再生產成本差異之紀錄混合辦理之程序
第十九節 舉例(一)連續製造之工業
第二十節 舉例(二)分批製造之工業
第六章 再生產成本制度之決算
第廿一節 決算之概說
第廿二節 料品之決算
第廿三節 在制品之決算
第廿四節 貨品之決算
第廿五節 其他實物事項之決算
第廿六節 漲價準備之決算
第七章 再生產成本理論之解釋
第廿七節 貨幣盈餘觀念之錯誤
第廿八節 再生產成本之準確問題
第廿九節 再生產成本之預測問題
第三十節 物量會計之確定
第卅一節 物價指數會計之困難
第卅二節 政府限價於再生產成本之影響
第卅三節 現生產成本與工業貸款之影響
第卅四節 再生產成本並不刺激物價
第卅五節 小規模之工廠亦可採用再生產成本制度
第卅六節 商業再經營成本漲價之會計
第卅七節 物量比價總量加灌之會計擬議
第卅八節 再生產成本會計與增減資本之關係
第卅九節 再生產成本制度與稅收之關係
第八章 賬簿格式
第四〇節 固定資產分清簿
第四一節 固定資產折舊分清簿
第四二節 料品分清簿
第四三節 製造費用分清簿
第四四節 再生產成本漲價準備分清簿
第四五節 在制品分清簿
第四六節 製成品分清簿

Language Chinese
Publication date 民國三十二年[1943]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F234.2/14
主題
InfoField
再生產
中圖分類
InfoField
F234.2
載體形態
InfoField
109頁

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