File:NLC416-13jh005538-74460 公營機器製造業成本會計制度.pdf

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公營機器製造業成本會計制度   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
周心豪著作
image of artwork listed in title parameter on this page
Title
公營機器製造業成本會計制度
Publisher
天翼圖書館書報代辦部[發行者]
Description

內分總說明、組織系統及業務程序、會計報告、會計科目、會計簿籍、會計憑證、會計事務處理程序等7章。卷末附：國民政府主計處公布的有關公有營業會計法規20種

目錄
敘言
第一章 總說明
一 本制度內容之要點
二 本制度適用之範圍
第二章 組織系統及業務程序
一 工廠組織系統表
二 簿記組織系統表
三 製造程序表
四 成本計算方式及售價決定程序表
五 成品收發程序表
六 在產品清查辦法
第三章 會計報告
一 會計報告之種類及說明
二 會計報告之格式
第四章 會計科目
一 會計科目之分類
二 會計科目之編號及說明
第五章 會計簿籍
一 會計簿籍之種類
二 會計簿籍之格式及說明
第六章 會計憑證
一 記帳憑證之種類格式及說明
二 原始任證之種類格式及說明
第七章 會計事務處理程序
一 分錄舉例——有關成本事項
二 分錄舉例——盈虧撥補及盈虧整理事項
附錄：國民政府主計處令行有關公有營業會計法規
一 會計法關於公有營業會計之規定
二 公有營業機關各主辦會計人員設計會計制度奉准試辦後對於開帳應注意事項
三 各公有營業機關對外報告之種類
四 暫行公有營業會計制度之一致規定對於「會計科目之說明」及「工業類會計科目」
五 公有營業成本會計事務處理通則
六 各會計處室設計各種會計制度應注意事項
七 有營業會計制度設計之要點
八 製造業統一會計科目
九 編審公有營業概算標準
十 編審公有營業預算暫行標準
十一 辦理營業預算應行注意事項
十二 暫行營業基金預算科目
十三 暫行營業基金預算書表格式
十四 辦理營業預算決算須知
十五 公有營業 機關收支處理及查核辦法
十六 依審計法施行細則第8條至第31條之規定訂定公有營業機關及公有事業機關送審之報表
十七 會計人員與審計人員會商核定會計制度辦法
十八 設置公有營業及公有事業機關統計機構辦法
十九 設置公有營業及事業機關會計統計機構之標準
二〇 合辦公營企業主辦會主人員之任用監督指揮辦法

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/F426.4/12
主題
InfoField
機械工業
中圖分類
InfoField
F426.4
載體形態
InfoField
192頁

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