File:NLC416-13jh007459-105172 現代簿記.pdf

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Summary[edit]

現代簿記   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
趙克明編著
image of artwork listed in title parameter on this page
Title
現代簿記
Publisher
[中心書局] ([重慶])
Description

共14章。介紹交易和記帳事項、借貸原則與原理、日記簿、試算與較複雜的損益事項、財務事項、結帳決算表、決算報告表等

目錄
第一章 簿記大意
生活的需要
簿記是什麼
簿記的功用
簿記的種類
內容的輪廓
第二章 記帳事項
優越的觀點
資產與產權
事項的本體
事項的種類
事項的本質
事項的分析
第三章 借貸原則
意義和內容
運用和舉例
丁字帳戶
借貸原理
這原則的重要
第四章 總帳或分類帳
正式帳戶
帳戶名稱
帳戶用法
總帳或分類帳
第五章 分錄簿或日記簿
只用總帳的缺點
分錄簿或日記簿
記載的方法
分錄的意義
第六章 過帳
意義與原因
過帳的方法
過帳注意點
過帳的時候
過帳的方式
各帳戶的匯總
第七章 試算
作用與方法
兩種的比較
錯在何處
補助辦法
試算的時候
試算的原理
不能發現的錯誤
更好的試算表
第八章 商品等損益事項
進銷貨交易
貨的退出與退回
進銷貨的扣讓
進銷貨的運費
各項費用
其他損益
損益的算法
第九章 資產產權事項
銀行往來
應收票據
固定資產
兩種與固定負債
應付票據
暫收暫付款
預收收益
預付費用
第十章 整理或調整
結算
帳合實情？
未收收益
預收收益
期初存貨
期末存貨
預付費用
未付費用
折舊
呆帳
第十一章 調整的例解
原來的帳情
須調整的事項
解答與注釋
解答的說明
第十二章 結帳計算表
意義與性質
運用的方法
舉例和說明
功用及其他
第十三章 決算報表
正式報表
資產負債表
這表的編造
分類方法
排列方法
益計算表
財產目錄
第十四章 決算報表
結帳的必要
結帳的步驟
購貨類的結算
銷貨類的結算
貿易帳的結算
費用類的結算
其他損益的結算
純損益的結算
總帳帳戶的結束
結帳後試算表
轉回分錄及其原理
補白目錄
一 會計與簿記
二 簿記文獻的祖宗
三 簿記之父
四 近代會計學奠基人
五 世界最早的會計雜誌
六 世界最早會計師公會
七 蘇格蘭第一本簿記書
八 英國第一本簿記書
九 世界最早的會計學校
十 所有主說與企業人格說
十一 帳戶中的頁數欄
十二 古代的分錄
十三 帳之哲學
十四 會計釋名
十五 資產負債表來源
十六 簿記理論

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/F231/8
主題
InfoField
會計方法
中圖分類
InfoField
F231
載體形態
InfoField
148頁

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