File:NLC416-15jh000873-78012 初級商業簿記教科書.pdf

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初級商業簿記教科書   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
陳文麟 施仁夫編著
image of artwork listed in title parameter on this page
Title
初級商業簿記教科書
Publisher
立信會計圖書用品社[發行者]
Description

分21章,講述商業簿記基礎知識。各章節後有習題

目錄
上冊
第一章 緒論
企業
商店
商店的資產負債和資本
商店的損益
商店的交易
簿記是什麼
問題
第二章 分類帳和帳戶
分類帳
帳戶
問題
習題
第三章 借貸原理
交易的借貸
資產負債資本和借貸
損益和借貸
借貸法則的應用
每一交易的借貸數額一定相等
問題
習題
第四章 日記簿
交易的原始記錄
日記簿
問題
習題
第五章 過帳
日記簿的記錄應該過帳
過帳的方法
過帳的實例
問題
習題
第六章 試算表
試算
合計試算表
帳戶的借差和貸差
差額試算表
試算表的效用
問題
習題
第七章 商品帳戶
買賣商品是商店的主要營業
商品總額銷貨成本和毛利
商品帳戶的記載
存貨的盤估
例題
購貨銷貨和存貨帳戶
購貨退出和銷貨退回的記法
存貨購貨銷貨帳戶的性質
問題
習題
第八章 資產負債帳戶
資產負債帳戶的內容
應收帳款和應付帳款
銀行往來
銀行往來存款和支款的手續
銀行往來記帳的方法
銀行透支
票據
應收票據
應付票據
房地產
銀行借款
商店資產負債的種類
問題
習題
第九章 收益和費用帳戶
收益和費用帳戶的性質
收益帳戶
費用帳戶
問題
習題
第十章 結帳
為什麼要結帳
結帳的方法
商品帳戶的結算
費用帳戶的結算
淨利益的轉帳
資產負債資本帳戶的結算
問題
習題
第十一章 決算表
決算表的意義
損益計算書
資產負債表
問題
習題
第十二章 現金簿
設立現金簿的必要
現金簿的格式和記錄方法
現金簿記錄的例題
現金簿的過帳
問題
習題
第十三章 銷貨簿
設立銷貨簿的必要
銷貨簿的格式
銷貨簿的例題
銷貨簿的過帳
現銷交易的記載
問題
習題
第十四章 購貨簿
購貨簿的記帳方法
購貨簿的例題
現購的記帳
問題
習題
第十五章 現金簿的專欄
現金簿何以要設立專欄
應收票據和應付票據專欄
現銷專欄
銀行專欄
問題
習題
第十六章 銷貨簿和購貨簿的專欄
銷貨簿的專欄
現銷專欄
商品專欄
購貨簿的專欄
問題
習題
第十七章 統制帳戶和補助分類簿
分類簿的分組
統制帳戶和補助分類簿
統制帳戶和補助分類簿的記法
專欄的設置
原始記錄上的專欄
例題
統制帳戶的普遍應用
問題
習題
第十八章 結帳前帳目的整理
整理的必要
整理項目的種類
存貨
用品盤存
預付費用
預收收益
應付費用
應收收益
固定資產的折舊
壞帳損失
問題
習題
第十九章 結算計算表
結帳的手續
結帳計算表的應用
結帳計算表的格式和編制方法
一個實例
整理分錄和結帳分錄
問題
習題
第二十章 資產負債表
資產負債表的意義
資產負債項目的分類
資產負債項目的排列
資產的估價帳戶
例題
報告式的資產負債表
問題
習題
第二十一章 損益計算書
損益計算書的意義
計算損益的方法
損益項目的分類和排列
例題
帳戶式的損益計算書
問題
習題
總習題

Language Chinese
Publication date 民國三十六年[1947]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F715.51/2
主題
InfoField
商業會計
中圖分類
InfoField
F715.51
載體形態
InfoField
212頁

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current20:38, 11 June 2023Thumbnail for version as of 20:38, 11 June 2023756 × 1,045, 226 pages (7.17 MB)PencakeBot (talk | contribs)Upload 初級商業簿記教科書 (1/1) by 陳文麟,施仁夫編著 (batch task; nlc:data_416,15jh000873,78012; 民國圖書.9; 初級商業簿記教科書)

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