File:NLC416-13jh006512-63917 試行硝磺營業會計制度.pdf

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試行硝磺營業會計制度   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
財政部鹽務總局編訂
image of artwork listed in title parameter on this page
Title
試行硝磺營業會計制度
Publisher
[出版者不詳]
Description

附屬機關收支處理之程序與應用之憑證帳表

目錄
第一章 總說明
第一節 總綱
第二節 本制度實施之範圍
第三節 本制度之要點
第二章 會計科目
第一節 會計科目之種類
第二節 資產類科目
第三節 負債類科目
第四節 淨值類科目
第五節 損益類科目
第六節 盈虧結轉及互撥款項科目
第三章 會計憑證——記賬憑證及原始憑證
第一節 記賬憑證之種類
第二節 收款憑單
第三節 付款憑單
第四節 記賬憑單
第五節 原始憑單
第四章 附屬機關收支處理之程序與應用之憑證賬表
第一節 附屬機關款項收支及其會計事務處理之程序
第二節 附屬機關收支賬表及憑證之種類
第三節 收入清單
第四節 收入匯報
第五節 支出清單
第六節 支出匯報
第七節 管理及總務費用清單
第八節 管理及總務費用匯報
第九節 附屬機關硝磺賬收支登記簿
第十節 附屬機關存款貧戶賬簿
第十一節 附秘史機關硝磺賬收支累計表
第十二節 附屬機關周轉金賬收支登記簿
第十三節 附屬機關墊付款項明細分類賬簿
第十四節 附屬機關迴轉金賬收支累計表
第十五節 附屬機關迴轉金賬墊付款項月報表
第五章 主要會計簿籍
第一節 主要會計簿籍之種類
第二節 營業及營業外收入登記簿
第三節 收款憑單記簿
第四節 管理及總務費用登記簿
第五節 營業及營業外支出登記簿
第六節 付款憑單登記簿
第七節 金庫間撥款憑單登記簿
第八節 現金收入登記簿
第九節 現金支出登記簿
第十節 記賬憑單登記簿
第十一節 總分類賬簿
第六章 主要會計報告
第一節 主要會計報告之種類
第二節 總分類科目匯總表
第三節 現金收支月報表
第四節 資產負債平衡表
第五節 報益計算表
第六節 整理後總分類賬科目匯總表
第七節 結賬後總分類賬科目匯總表
第八節 盈虧撥埋表
第九節 盈虧撥補表
第七章 資產負債類科目之明細賬表
第一節 「現金」「應收憑單」及「應付憑單」
第二節 「總分機關往來」及「其他機關往來」
第三節 「硝磺暨硝磺品類盤存」「存貨溢價」及「存貨溢價準備」
第四節 「產業及設備」與「〓抵折舊」
第五節 其他
第八章 現金收支明細賬表
第一節 現金總分類賬簿
第二節 公庫及銀行存款分戶賬簿
第三節 附屬機關存款分戶賬簿
第四節 庫存現金分戶賬簿
第五節 零用金登記簿
第六節 庫存現金證明單
第七節 公庫或銀行結存差數分析表
第九章 損益類科目之明細賬表
第一節 損益類科目明細賬表之種類
第二節 收益類科目明細分類賬簿
第三節 損失類科目明細分類賬簿
第四節 損益類科目明細表
第五節 整理後損益類科目明細表
第十章 會計事務處理之程序
第一節 原始憑證之審核與記賬憑證之編制
第二節 賬簿之登記
第三節 賬目之整理與資產負債之估價
第四節 年度結束時整理期間之會計程序
第五節 會計報告之編制呈送
第六節 錯誤之更正
第七節 各種會計憑證報告簿籍之保管
第十一章 附則
附錄
一 各種憑證賬表目錄
二 會計科目簡明表

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/F812.96/466
主題
InfoField
鹽稅
中圖分類
InfoField
F812.96
載體形態
InfoField
208頁

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