File:NLC416-13jh005482-67353 現代會計學.pdf

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Summary[edit]

現代會計學   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
楊端六著
image of artwork listed in title parameter on this page
Title
現代會計學
Publisher
商務印書館[發行者]
Description

內分整理帳與統馭帳、單據制度、分店會計、銀行會計、成本會計、標準會計、政府會計、外幣處理方法、國幣價值變動問題等9章

目錄
第一章 整理帳與統馭帳
第一節 概論
第二節 統馭帳
第三節 整理帳
第二章 單據制度
第一節 概論
第二節 商業單據之種類
第三節 記帳單據之開寫
第四節 單據之編號
第五節 記帳單據與帳簿之關係
第六節 記帳單據之管理
第七節 單據之整理及保管
第三章 分店會計
第一節 概論
第二節 第一種分店會計
第三節 第二種分店會計
第四節 分店間之往來
第五節 總店發貨記價方法
第四章 銀行會計
第一節 概論
第二節 帳簿組織
第三節 營業組織
第四節 會計科目
第五節 原始記錄及傳票
第六節 活期存款及收支
第七節 總簿及總帳
第八節 例題
第九節 銀行計息方法
第五章 成本會計
第一節 概論
第二節 工廠組織
第三節 不用成本會計之記帳法
第四節 製造成本分類
第五節 成本會計通則
第六節 原料
第七節 人工
第八節 其它費用
第六章 標準成本
第一節 概論
第二節 標準成本舉例
第三節 原料之標準成本
第四節 人工之標準成本
第五節 其它費用之標準成本
第六節 標準成本帳及其結算
第七節 數量標準成本
第七章 政府會計
第一節 概論
第二節 預算制度
第三節 會計科目
第四節 會計年度
第五節 會計期間
第六節 英國會計制度
第七節 法國會計制度
第八節 意大利及美國會計制度
第九節 中國預算制度
第十節 中國會計制度
第八章 外幣處理方法
第一節 概論
第二節 兩單位帳法
第三節 貨幣的折合方法
第四節 商業的國際進貨
第五節 工業的國際進貨
第六節 國外分店
第七節 整理帳與統馭帳
第九章 國幣價值變動問題
第一節 概論
第二節 會計科目之性質上的分析
第三節 記帳單位問題
第四節 維持現行通貨之會計制度
第五節 現行稅法

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/F230/46
主題
InfoField
會計學
中圖分類
InfoField
F230
載體形態
InfoField
198頁

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current18:17, 11 June 2023Thumbnail for version as of 18:17, 11 June 2023883 × 1,331, 207 pages (8.22 MB)PencakeBot (talk | contribs)Upload 現代會計學 (1/1) by 楊端六著 (batch task; nlc:data_416,13jh005482,67353; 民國圖書.7; 現代會計學)

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