File:NLC416-15jh002301-85729 決算表之分析及解釋.pdf

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決算表之分析及解釋   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔美〕葛斯孟(H. G. Guthmann)著
image of artwork listed in title parameter on this page
Title
決算表之分析及解釋
Publisher
立信會計圖書用品社[發行者]
Description

目錄
序言
例言
初版原序
再版原序
第一章 決算表在近代商業管理中之重要性
大量生產
公用事業統一會計制度之實施
所得稅法之頒布
證券法之施行
企業管理當局
銀行家
商業票據貼現所
商業放帳
法律對於虛偽決算表之制裁
投資家
結論
第二章 資產負債表之編制
決算表
名稱
格式
資產
資產之購置
負債
債權人之分類
資本淨值在資產負債表上之表示
股票票面價值
股東之義務
股票之價值
輸納盈餘
無面值股票
股份之帳面價值
優先股份
準備
準備之分類
估價準備
負債準備
盈餘準備
償債基金準備
基金與準備
第三章 損益計算書之編制
損益計算書之功用
現金之多寡不足為利益高低之表示
會計期間
名稱
損益計算書與資產負債表之關係
資產及盈餘
負債準備及盈餘
應計收益
應計費用
遞延收益
遞延費用
應計項目之綜合
損益計算書之部分
營業部份
收益部份
盈餘部份
良好編制方法之重要
第四章 運用資本之分析
資產負債表內容之劃分
運用資本
固定資產及長期負債
資產負債表之格式
運用資本之比較
運用資本之需要
銀行放款
運用資本不足之原因
運用資本之分析
現金
國外銀行存款及國外應收賬款
現金在運用資本中之地位
應收帳款
作擔保品資產
應收票據
商業承兌票據
營業資產
商品盤存
原料盤存
半制品
製成品
物料
預付定金
投資家
遞延費用
第五章 運用資本之分析(續)
流動負債
流動負債之內容
擔保債權人
應付帳款
應付票據
應付借款
應計費用
應付股利
遞延收益
詳細資料之蒐集
決定運用資本數額之因素
運用資本一般的討論
運用資本比率之研究
流動比率
資金融通之限度
貨幣資產及流動負債
應收款項之測驗
存貨過多及賴帳
流動負債之周轉
綜合周轉數
應收款項商品間之比率
結論
第六章 固定資產及資本結構之分析
比較重要性
雙式資產負債表
資產之估價
重置價值減折舊
時價
清算變現價值
有形資產及無形資產
甲優先股
乙公司債折價
丙準備
房地產
租賃房地產
各種設備
根據一般物價水準所計算之現值
模型鑄模及銅版
投資
應收附屬公司帳款
基金
庫存有價證券
無形資產
商譽之價值
繼續營業價值
固定部份之準備
資本負債
無形資產及資本之虛計
盈餘
資本結構中各項目之比例
有形資產總額比負債總額
長期負債之保障
高地資產之測視
折舊準備之充足
其他比率
結論
第七章 資產負債表中各項變動之解釋
比較決算表
資產負債變動表
運用資本之增減
遞延資產及無形資產
固定資產及資本負債
資產負債變動之匯總
資金來源及運用表
資金來源及運用表之編制
虧損之表示方法
運用資本之增減
百分數資產負債表
數字簡約法
趨勢百分率
各種比較表之應用
結論
第八章 損益計算書之分析
損益計算書之需要
營業收入總額或銷貨
營業成本
銷貨成本
毛利及費用
營業比率
損益百分數分析法
零售商店
營業費用之誤計
折舊之實務
第九章 損益計算書之分析(續)
非營業部份
稅捐
利息
特殊損益及盈餘整理項目
股利
收益之勻稱
管理
企業以外之種種原因
結論
第十章 損益變動之分析
損益變動之原因
淨利益增加之舉例
淨利減少之舉例
毛利變動之分析
售價及成本之變動
銷售數量之變動
單位製造及銷貨成本表之編制
單位損益計算書及銷售費用表
部份營業之例舉
銷售數額之變動
毛利率之變動
各部份銷售數量及毛利率變動之影響
各部份商品之周轉率
銷售數額減少之限度
固定費用與銷售最低額之關係
銷售數額減低之限度與企業管理
費用之分類
第十一章 增補資料
決算書之增補資料
調查所用之表格
應收客銀
存貨
各項投資
出資資產
負債方面之其他資料
保險
拋賣
或有負債
訂貨契約及未發貨定單
銷售之分析
製造成本
推銷及管理費用
企業之歷史
查帳
關於信用分析方面所需用之各種用表
標準比率
投資時所用之分析資料
表之應用
易為一般誤解之圖表
比率圖
結論
第十二章 實例
(一) 立達火爐公司
短期償債能力
長期償債能力
獲利能力
損益之分析
股利政策
商譽之推銷
優先股份之購回
固定資產之減少
資金來源及運用表
盈餘之運用
(二) 時達股份有限公司
附錄一 習題
附錄二 實習題

Language Chinese
Publication date 民國三十七年[1948]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F810.6/10
主題
InfoField
決算報表
中圖分類
InfoField
F810.6
載體形態
InfoField
347,59頁

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current21:45, 11 June 2023Thumbnail for version as of 21:45, 11 June 2023850 × 1,347, 421 pages (19.94 MB)PencakeBot (talk | contribs)Upload 決算表之分析及解釋 (1/1) by (美)葛斯孟(H. G. Guthmann)著 (batch task; nlc:data_416,15jh002301,85729; 民國圖書.9; 決算表之分析及解釋)

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