File:NLC416-15jh001006-77891 會計淺說.pdf

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會計淺說   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
吳宗燾編
image of artwork listed in title parameter on this page
Title
會計淺說
Publisher
商務印書館[發行者]
Description

分帳產、交易、會計科目、帳簿、雙筆式簿記收付原理、結算諸表解析、資產負債表的內容、折減、原價計算等9章

目錄
第一章 財產
第一節 財產之意義
第二節 財產之增減變化
(一) 財政之五種狀態
(二) 財政狀態之變動
(三) 財產變動之九種形態
(四) 純財產額增減之八種形態
第二章 交易
第一節 交易之意義
第二節 交易之八要素
第三節 交易受授之平均
第三章 會計科目
第一節 會計科目之意義
第二節 會計科目之分類
第四章 帳簿
第一節 帳簿之形式
第二節 記帳結算之例題
第五章 雙筆式簿記收付原理
第一節 帳戶之收付項
第二節 收付項之等式
第六章 結算諸表解析
第一節 概說
第二節 試算表
第三節 損益表
第四節 資產負債表
第五節 復會計式資產負債表
第六節 資產負債表之命名
第七章 資產負債表之內容
第一節 評價帳科目
第二節 延期帳科目
第三節 公積金帳科目
第四節 滾存款帳科目
第八章 折減
第一節 折減之意義
第二節 折減計算之三要素
第三節 折減之計算法
第九章 原價計算
第一節 原價計算之意義及目的
第二節 原價構成之要素
第三節 製造間接費分攤法
第四節 一般間接費配賦法
第五節 原價計算制度
第六節 原價計算簿記上之分科目法
(甲) 按生產額原價計算制度分記科目法
(乙) 按定單原價計算制度分記科目法
附錄
查帳淺說目次
第一章 發凡
第二章 論查帳
第三章 論店內稽核法
第四章 論作弊之起因及方法
第五章 論虧空銀錢之作弊
第六章 論非虧空銀錢之作弊
第七章 論董事及業主之作弊

Language Chinese
Publication date 民國十七年[1928]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F230/58
主題
InfoField
會計學
中圖分類
InfoField
F230
載體形態
InfoField
206頁

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Date/TimeThumbnailDimensionsUserComment
current03:02, 10 June 2023Thumbnail for version as of 03:02, 10 June 2023772 × 1,133, 219 pages (4.94 MB)PencakeBot (talk | contribs)Upload 會計淺說 (1/1) by 吳宗燾編 (batch task; nlc:data_416,15jh001006,77891; 民國圖書-PD2022.4; 會計淺說)

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