File:NLC416-07jh007422-79363 重慶市自來水廠會計規程.pdf

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重慶市自來水廠會計規程   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
謝霖著
image of artwork listed in title parameter on this page
Title
重慶市自來水廠會計規程
Publisher
上海北成都路美術印書館[代印]
Description

內分總則、總會計、營業會計、材料會計、水錶會計5編

目錄
第一編 總則
第一章 通則
第二章 會計年度
第三章 固定資產原價之計算
第四章 折舊
第五章 記帳規則
第二編 總會計
第一章 會計科目
第一節 負債類科目
第二節 資產類科目
第三節 利益類科目
第四節 損失類科目
第五節 盈餘分配類科目
第二章 記帳憑證
第一節 傳票
第二節 傳票之整理
第三章 帳簿
第一節 總括帳簿
第二節 補助帳簿
甲 負責類帳簿
乙 資產類帳簿
丙 利益類帳簿
丁 損失類帳簿
戊 盈餘分配類帳簿
第四章 表報
第一節 每日之表報
第二節 每月之表報
第三節 每年之表報
第四節 其他表報
第五章 結帳規則
第一節 月終結帳
第二節 期末結帳
第三節 期首結帳
第六章 結算
附 會計科目統系表
帳簿統系表
表報統系表
第三編 營業會計
第一章 通則
第二章 單據
第一節 保證多收據
第二節 裝表水費收據
第三節 材料工程費收據
第四節 雜項收據
第五節 繳款單
第六節 退款單
第七節 轉帳及註銷收據通知單
第三章 表報
第一節 用戶水費報告表
第二節 材料工程費報告表
第三節 售出水牌及取水證報告表
第四節 繳款報告表
第五節 制收據報告表
第六節 應收各種收據報告表
第七節 業務收入報告表
附 單據表報統系表
第四編 材料會計
第一章 通則
第一章 材料計算之標準
第三章 材料之分類
第四章 單據
第一節 購料用單據
第二節 收料用單據
第三節 退回材料用單據
第四節 發料用單據
第五節 售料用單據
第六節 盤查材料用單據
第五章 記賬憑證
第一節 傳票
第一款 收料傳票
第二款 發料傳票
第三款 盤料傳票
第二節 傳票之整理
第六章 帳簿
第一節 主要賬簿
第二節 登記賬簿
第七章 報表
第一節 日報表
第二節 月報表
第三節 年報表
第四節 其他
附 材料會計組織統系表
第五編 水錶會計
第一章 通則
第二章 水錶分類
第三章 記賬憑證
第四章 帳簿
附 水錶會計組織統系表
附則

Language Chinese
Publication date 民國25[1936]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
主題
InfoField
水廠-會計 會計-水廠
中圖分類
InfoField
F299.29
載體形態
InfoField
103頁

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current20:54, 10 June 2023Thumbnail for version as of 20:54, 10 June 2023970 × 1,379, 127 pages (3.61 MB)PencakeBot (talk | contribs)Upload 重慶市自來水廠會計規程 (1/1) by 謝霖著 (batch task; nlc:data_416,07jh007422,79363; 民國圖書.2; 重慶市自來水廠會計規程)

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