File:NLC416-13jh006433-74291 會計學原理.pdf

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會計學原理   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔美〕Finney原著
image of artwork listed in title parameter on this page
Title
會計學原理
Publisher
戰地圖書出版社
Description

目錄
第三冊 目次
第十五章 有形之因定資產
估價原則
固定資產
有形與無形固定資產
折舊
折耗與推銷
固定資產之分類
固定資產之估價
現金購買之固定資產
以股票易得之固定資產
以原有資產易得之資產
自己製造之資產
購買固定資產時之折扣
贈予之固定資產
特殊資產之特殊問題
土地
土地賬
估價
房屋
房屋費用與收益
機器
重安裝之費用
工具
模型
器具與設備
運送設備
容器
第十六章 有形固定資產(續)
折舊方法
定義
或有損失
固定資產遞延費用之相似
與折舊有關之諸項因素
符號
實例
直線法
工作時間法
生產如量法
按期遞減法
年金法
償債基金法
價債基金法與年金之比較
估價法
平均年限法
第十七章 有形固定資產(續)
折舊之登記與處理
折舊為開支
折舊與股息
折舊之登賬
折舊與產量
重置成本與折舊
資產之添減與折舊
資產之出售
修理
換置新產
折舊率之變更
固定資產之估價
估價之原因
現在之趨勢
增價登賬之第一法
增價登賬之第二法
估價時較正折舊之分錄
增價後之折舊問題
假定之事實
物價下落時之估價
固定資產之折耗
折舊與折耗
折耗方法
隱健之折耗率
第十八章 無形固定資產
無形固定資產之分類
應予攤銷之無形固定資產
專利權之估價
專利權賬之消除
版權
專營權
租憑權
加增租金之預付租金
租賃權之轉讓
租憑資產之裝修改良
不必攤銷之無形固定瘓產
商標
商譽
商譽之出售
商譽與將來利益
合夥企業商譽
資產負債表上之商譽
第十九章 投資
證券之種類
抵押債票
證券擔保信託債票
擔保債票
擔保債票
信用債票
收益債票
參加債票
可易債票
記名債票與息票
依證券投資期限之分類
短期投資
估價
長期投資
股票之估價
債票之估價
第二十章 投資
債票折價溢價之攤銷
攤銷之理由
簡易攤銷法
科學攤銷法
債票折價之計算
債票表
地算債票價格第一法
計算債票價格第二法
攤銷之又一式
債票之提前償還及無價格
付息期間買價之決定
實際利息之計算
第一法
第二法
第二十一章 負債
固定負債
債票之優點與弱點
發行債票之記錄
資產負債表上表示債票之方法
債票之付息
可易債票
折價溢價這攤銷
分期還本債票
年金金債票
流動負債
資產負債表上應示之負債
負債之分類
或有負債
定義
第二十二章 準備與基金
準備與基金之區別
基金
基金之分類
基金記賬方法
還賬基金
償債基金之指撥
數理上基金之累積數
實在之累積數
關如基金之分錄
以基金購買本公司之債票
償還本息之基金
或有負債之基金
償還未來債務之基金
贖回股票之基金
準備
準備之所代表
代表資產減值之準備
代表負債之準備
或有負債或有損失之準備
代表資本之準備
第二十三章 準備與基金(續)
資產負債表上表示準備之方法
準備之產生
準備之銷除
秘密準備
基金與準備之關係
無準備之基金
無基金之準備
同時存在之基金與準備
有關之基金與準備其數額之問題

Language Chinese
Publication date 民國三十四年[1945]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F230/49
主題
InfoField
會計學
中圖分類
InfoField
F230
載體形態
InfoField
150頁

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current19:17, 11 June 2023Thumbnail for version as of 19:17, 11 June 2023772 × 1,083, 159 pages (5.31 MB)PencakeBot (talk | contribs)Upload 會計學原理 (1/1) by (美)Finney原著 (batch task; nlc:data_416,13jh006433,74291; 民國圖書.7; 會計學原理)

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