File:NLC416-15jh000099-81232 商業簿記.pdf

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Summary[edit]

商業簿記   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
李宣韓編纂
image of artwork listed in title parameter on this page
Title
商業簿記
Publisher
商務印書館
Description

目錄
緒論
一 簿記之意義
二 簿記之必要
三 財產
四 取引
五 會計賬簿
六 簿記之種類
七 商業簿記之意義
第一編 單記式簿記
第一章 概說
第二章 貸借
第三章 賬簿及記帳法
第四章 結算
第五章 東西折衷式之單記式簿記
第二編 復記式簿記
第一章 概說
第二章 貸借區列之原理
第一節 取引構成之要素
第二節 取引要素結合之關係
第三節 貸借
第四節 貸借區分
第五節 賬項科目
第三章 賬項科目之分類
第一節 資產負債賬項
第二節 損益賬項
第三節 資本主賬項
第四節 取引區分練習問題
第四章 賬簿及記帳法
第一節 賬簿
第一項 主要簿
第二項 輔助簿
第二節 記帳法
第五章 結算
第一節 豫備手續
第一項 試算表
第二項 存貨估價表
第二節 結算之種類及手續
第三節 結算手續上英美與大陸法之差異
第四節 結算報告表
第一項 損益表
第二項 貸借對照表
第三項 財產目錄
第四項 精算表
第六章 賬簿及之格式
第一節 分錄帳之格式
第二節 總賬之格式
第三節 現金出入帳之格式
第七章 銀行支票信用票及郵便調換貯金
第一節 銀行支票
第一項 銀行支票之意義及種類
第二項 關於流動存款之取引區分法
第二節 信用票
第一項 信用票用途及其行為
第二項 關於信用票之取引區分法
第三項 滿期日之計算法及信用票記入賬
第三節 郵便調換貯金
第一項 調換貯金之意義及其手續
第二項 關於調換貯金之取引區分法
第八章 特種之賬項科目
第一節 關於資產負債賬項
第一項 未到品
第二項 裝送品
第三項 貨物質匯
第四項 受託品
第五項 合夥商品
第六項 各處貸借
第七項 未決算
第二節 關於損益賬項
第三節 關於資本主賬項
第一項 資本金
第二項 公積金及分配金
第三項 虧損金
第九章 賬簿之種類及組織
第一節 主要簿及輔助簿
第二節 總賬項總賬及補助總賬
第三節 賬簿組織
第一項 分錄帳之分割
第二項 特別桁之利用
第十章 單復二式之差異及變更手續
第一節 單復二式之差異
第二節 單復二式變更之手續
第十一章 財產評價法
第三編 傳票及紙片式散頁式
第一章 傳票
第一節 傳票之職分
第二節 傳票之種類
第三節 傳票之格式
第二章 船票與賬簿之連絡
第一節 取引發生與傳票作成
第二節 傳票之運用與記賬事務
第三章 紙片式與散頁式
第一節 概說及利用之範圍
第二節 紙片式
第一項 紙片式之說明
第二項 紙片式之特長
第三項 對於紙片式之批難
第三節 散頁式
附錄 附錄

Language Chinese
Publication date 民國八年[1919]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F715.51/8
主題
InfoField
商業會計
中圖分類
InfoField
F715.51
載體形態
InfoField
2冊(375頁)

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current05:25, 25 April 2023Thumbnail for version as of 05:25, 25 April 2023850 × 1,387, 400 pages (9.6 MB)PencakeBot (talk | contribs)Upload 商業簿記 (1/1) by 李宣韓編纂 (batch task; nlc:data_416,15jh000099,81232; 民國圖書-PD2022.4; 商業簿記)

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