File:NLC416-14jh006411-105308 我國銀行會計制度.pdf

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我國銀行會計制度   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
李耀祖編著
image of artwork listed in title parameter on this page
Title
我國銀行會計制度
Publisher
商務印書館[發行者] ([長沙])
Description

分6章。側重討論我國銀行會計制度的改革方向及具體方法

目錄
第一章 緒論
第一節 銀行會計在銀行之地位
第二節 銀行會計之特殊性
第三節 我國銀行會計制度
第二章 銀行會計改革之動機
第一節 外在之原因
第二節 內在之原因
第三章 銀行會計改革之新趨勢
第一節 會計學說之採用
（一） 銀行會計與借貸學說之關係
（二） 擬人說與等式說
（三） 等式說在銀行會計上之應用較擬人說為宜
第二節 傳票制度
（一） 積極之改革
（二） 消極之改革
第三節 主要帳簿之改革
第一項 改革之理由
（一） 積極改革之理由
（二） 消極改革之理由
第二項 改革之辦法
（一） 消極改革之辦法
（二） 積極改革之辦法
第四章 標準決算表之採用
第一節 銀行決算表之重要
第二節 銀行資產負債表形式上之採用
第三節 銀行資產負債形實質上之研究
第四節 我國銀行資產負債表採用上之研究
第五節 資產負債表之分析
第五章 銀行成本會計制度
第一節 銀行成本會計之意義
第二節 銀行成本會計制度
第三節 銀行成本會計之分析
第四節 銀行成本會計制度之實施
第六章 結論
第一節 學理上之探討
（一） 現金分錄法須根據等式說
（二） 普通會計原理亦可適用於銀行
第二節 會計實務上之研究
（一） 傳票有改革之必要
（二） 日記帳有取消或改革之必要
（三） 分類帳可以用補助帳或新式總帳代替之
（四） 銀行成本會計為銀行收益計算之根源
（五） 現在銀行會計制度之新動向

Language Chinese
Publication date 民國二十九年[1940]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F832.96/206
主題
InfoField
銀行會計
中圖分類
InfoField
F832.96
載體形態
InfoField
130頁

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current20:25, 11 June 2023Thumbnail for version as of 20:25, 11 June 2023866 × 1,418, 151 pages (4.08 MB)PencakeBot (talk | contribs)Upload 我國銀行會計制度 (1/1) by 李耀祖編著 (batch task; nlc:data_416,14jh006411,105308; 民國圖書.8; 我國銀行會計制度)

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