File:NLC511-03003966-63360 會計學概論.pdf

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會計學概論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
太田哲三
image of artwork listed in title parameter on this page
Title
會計學概論
Publisher
中華書局·上海
Description

目錄
001 第一章會計及會計學
001001 一會計之意義
001002 二會計之種類
001003 三會計之對象
001004 四會計學
001005 五狹義之會計學
001006 六會計之機能
002 第二章會計學之發達
002001 七複式簿記之起源
002002 八會計師
002003 九會計師之發達
002004 十會計師會
002005 一一會計學之傾向
003 第三章複式簿記之組織
003001 一二財產法及損益法
003002 一三帳項
003003 一四貸借平均之原則
003004 一五試算表
003005 一六帳項之種別
003006 一七交易及記帳
003007 一八帳項分類之別法
004 第四章決算整理
004001 一九決算整理
004002 二十混合帳項
004003 二一財產估價
004004 二二攤提
004005 二三滾存帳項
004006 二四未收支帳項
004007 二五暫記帳項
005 第五章財產計算及損益計算
005001 二六貸借對照表
005002 二七貸借對照表之靜觀
005003 二八決算貸借對照表
005004 二九貸借對照表之動觀
005005 三十動觀與靜觀之調和
005006 三一schmidt之有機說
005007 三二結論
006 第六章復會計制
006001 三三貸借對照表之內容
006002 三四單會計制
006003 三五復會計制
007 第七章資產估價
007001 三六資產估價之重要性
007002 三七價值之種類
007003 三八估價之時期
007004 三九估價之目的
007005 四十成本主義
007006 四一時價主義
007007 四二會計學之通說
007008 四三估價法規
007009 四四估價論之發達
008 第八章攤提
008001 四五攤提之意義
008002 四六攤提之記帳法
008003 四七攤提不要論
008004 四八減價之原因
008005 四九減價計算之要素
008006 五十攤提額計算法
008007 五一攤提率之變更
008008 五二廢棄與再造
008009 五三綜合攤提
008010 五四攤提之目標
008011 五五公益事業之攤提
008012 五六再買時價論
009 第九章固定資產
009001 五七會計處理
009002 五八固定資產之表示方法
009003 五九資本的支出對收益的支出
009004 六十建設利息
009005 六一建設補助
009006 六二估價
009007 六三修繕及維持
009008 六四土地
009009 六五建築物及設備
009010 六六機械
009011 六七工具及生財
009012 六八模型及標本
010 第十章無形固定資產
010001 六九無形資產
010002 七十商譽之意義
010003 七一商譽之價值
010004 七二商譽之過大估價
010005 七三商譽之攤提
010006 七四發明權
010007 七五其他無形資產
011 第十一章暫記資產
011001 七六暫記資產
011002 七七未收利益
011003 七八滾存帳項
011004 七九臨時費之滾存
011005 八十公司債發行差額及其發行費
011006 八一開辦費
012 第十二章流動資產
012001 八二流動資產
012002 八三現金及銀行帳項
012003 八四零付現金
012004 八五應收帳項及呆帳準備金
012005 八六現金貼現
012006 八七應收票據
012007 八八背書義務
012008 八九其他資產
013 第十三章有價證券
013001 九十投資
013002 九一短期投資
013003 九二公債公司債之長期投資
013004 九三股票之長期投資
014 第十四章庫存資產
014001 九四庫存資產
014002 九五清庫法與實算法
014003 九六帳簿價額
014004 九七估價
014005 九八增價
014006 九九轉帳價格
014007 一百庫存資產之固定性
014008 一零一商品
014009 一零二製品
014010 一零三未成品
014011 一零四原料及零件
014012 一零五副產物
015 第十五章資本帳項
015001 一零六個人事業
015002 一零七合作事業
015003 一零八股份公司
015004 一零九未繳股本
015005 一一零實物出資
015006 一一一利益處分
015007 一一二股息
015008 一一三增資
015009 一一四減資
015010 一一五無限及兩合公司
015011 一一六勞力出資
015012 一一七資本之維持
016 第十六章準備金及公積金
016001 一一八準備金
016002 一一九公積金
016003 一二零公積金與準備金之異同
016004 一二一純益之界限
016005 一二二秘密公積金
017 第十七章負債
017001 一二三負債估價
017002 一二四短期負債
017003 一二五長期負債
017004 一二六公司債之發行
017005 一二七公司債之還本
017006 一二八減債基金
017007 一二九暫記負債
017008 一三零偶發債務
018 第十八章損益及損益計算書
018001 一三一損益
018002 一三二現金主義與發生主義
018003 一三三損益帳項之設定
018004 一三四固定費與變動費
018005 一三五損益計算之分段
018006 一三六損益計算書
018007 一三七報告書式
018008 一三八總益
018009 一三九委託販賣
018010 一四零分期繳價販賣
018011 一四一營業費
018012 一四二準備金公積金之退還
018013 一四三資本損失
018014 一四四預算統制
019 第十九章貸借對照表
019001 一四五貸借對照表
019002 一四六貸借對照表與損益計算書
019003 一四七貸借對照表之公告
019004 一四八貸借對照表之原則
019005 一四九貸借對照表之形式
019006 一五零英國式貸借對照表
019007 一五一表式貸借對照表
019008 一五二標準雛形
019009 一五三財產目錄之意義
019010 一五四財產目錄與貸借對照表
020 第二十章決算諸表之分析
020001 一五五貸借對照表綜合的觀察
020002 一五六比較貸借地照表
020003 一五七比率法
020004 一五八指數法
020005 一五九趨勢法
020006 一六零財政病源
020007 一六一損益計算書之分析
021 第二十一章決算諸表之綜合
021001 一六二決算諸表之綜合
021002 一六三本支店貸借對照表之綜合
021003 一六四轉帳利益之消除
021004 一六五海外支店
021005 一六六綜合貸借對照表
021006 附錄
021007 一標準貸借對照表
021008 二德國商法之估價規則
021009 三主要參考書籍
021010 四名詞索引

Language Chinese
Publication date 1935(民國二十四年);1941(民國三十年,三版)
Source
institution QS:P195,Q732353
(民國文獻)
主題
InfoField
會計學;理論

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current11:44, 20 June 2023Thumbnail for version as of 11:44, 20 June 20231,683 × 2,279, 448 pages (34.14 MB)PencakeBot (talk | contribs)Upload 會計學概論 (1/1) by 太田哲三 (batch task; nlc:data_511,03003966,63360; 民國文獻.1; 會計學概論)

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