File:NLC511-03003517-66553 成本會計之理論與實務.pdf

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成本會計之理論與實務   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
朱國璋
image of artwork listed in title parameter on this page
Title
成本會計之理論與實務
Publisher
各埠中華書局·不詳
Description

目錄
001 第一編總論
001001 第一章成本、成本會計、成本會計制度之意義及分類
001001001 第一節成本之意義
001001002 第二節成本之分類
001001003 第三節成本會計之意義
001001004 第四節成本會計制度之意義與分類
001001005 第五節成本會計之基本公式
001002 第二章成本會計之特徵
001002001 第一節成本會計之六大特徵
001002002 第二節詳細分析成本之內容
001002003 第三節單位成本之決定
001002004 第四節月結制度之施行
001002005 第五節帳面結存制度之廣用
001002006 第六節內部牽制制度之廣用
001002007 第七節統馭帳戶之廣用
002 第二編成本因素
002001 第三章材料
002001001 第一節處理材料之基本原則
002001002 第二節處理材料之有關問題組織與憑證
002001003 第三節普通購料之定貨與收貨程序
002001004 第四節特殊購置之定貨收貨程序
002001005 第五節材料之儲藏
002001006 第六節耗用材料之程序
002001007 第七節退料發料壞料之處理
002001008 第八節關於材料之特殊問題
002002 第四章人工
002002001 第一節人工之基本原理
002002002 第二節人工之有關部分帳冊與單據
002002003 第三節人工僱傭程序
002002004 第四節人工動態與靜態記錄
002002005 第五節工資單之編制
002002006 第六節部分工資
002003 第五章製造費用
002003001 第一節處理費用之基本原則
002003002 第二節部份費用之確定--第一步分攤手績
002003003 第三節廠務部費用之分攤--第二步分攤手績
002003004 第四節結轉帳戶之運用
002003005 第五節製造費用之帳務處理
002004 第六章銷售成本及管理成本
002004001 第一節銷售成本之重要性
002004002 第二節銷售成本分析之標準
002004003 第三節銷售成本之分析方法
002004004 第四節銷售成本之帳務處理
003 第三編制度
003001 第七章分批成本會計制度
003001001 第一節分批成本會計制度之性質
003001002 第二節分批制度有關成本之科目
003001003 第三節分批制度之帳簿組織
003001004 第四節製造命令之發布
003001005 第五節原料及人工成本之計算
003001006 第六節製造費用之計算
003001007 第七節產品配件之完成
003001008 第八節產品之銷售及配件之領用
003001009 第九節銷管成本之計算
003001010 第十節銷貨退回
003001011 第十一節月結制度之實施及財務報告編制
003002 第八章分步成本會計制度
003002001 第一節分步制度之性質特徵及優劣
003002002 第二節分步制度之種類
003002003 第三節分步制度之成本科目
003002004 第四節分步制度之帳薄組織
003002005 第五節成本之搜集及記錄
003002006 第六節在制品估價及損壞之處理
003002007 第七節產品之完成銷售及銷管費用之分攤
003002008 第八節部份成本計算表之編制及月結制度之實施
003002009 第九節多種產品之分步處理
003003 第九章估計成本會計制度
003003001 第一節估計制度之性質
003003002 第二節產品成本之估計
003003003 第三節估計成本之帳務處理
003003004 第四節估計成本會計制度釋例
003004 第十章標準成本會計制度
003004001 第一節標準制度之性質
003004002 第二節標準制度應用之範圍
003004003 第三節標準之取決
003004004 第四節差異之分析及功過之歸宿
003004005 第五節標準成本會計制度之表格
003004006 第六節標準制度之賬務處理
003004007 第七節標準制度釋例
003004008 第八節標準制度下之報表編制
004 第四編專論
004001 第十一章再生產成本
004001001 第一節再生產成本之起源
004001002 第二節再生產成本之計算時期
004001003 第三節再生產成本之計算
004001004 第四節再生產成本之帳務處理
004002 第十二章副產品與聯產品
004002001 第一節副產品與聯產品之性質
004002002 第二節聯產品成本之計算
004002003 第三節副產品會計之處理
004003 第十三章聯立制度、投資利息及差異成本
004003001 第一節聯立制度
004003002 第二節投資利息
004003003 第三節差異成本
005 附錄一表格
006 附錄二參考書籍

Language Chinese
Publication date July 1948 (民國三十七年)
Source
institution QS:P195,Q732353
(民國文獻)

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