File:NLC416-07jh008662-17256 鐵路會計處綜核課辦事規則.pdf

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鐵路會計處綜核課辦事規則   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Title
鐵路會計處綜核課辦事規則
image of artwork listed in title parameter on this page
Publisher
[出版者不詳] ([出版地不詳])
Description

本書共9章。內分文牘庶務、造表單、稽核單據、登記帳薄、員司保證金、員工儲蓄金、清點材料、編著預算、作決算報告及統計

目錄
第一章 文牘及庶務
第二章 製造表單
第一節 帳單
第二節 收款憑單
第三節 解部款項表單
第四節 薪單
第五節 發款憑單
第一條 發款憑單之填造
第二條 發款憑單之核簽
第三條 發款憑單之登記
第四條 發款憑單之支付
第六節 區分單
第三章 稽核單據
第一節 稽核收入單據
第一條 現金收入單據之稽核
第二條 帳單之稽核
第二節 稽核銀行賬目及利息
第一條 銀行往來帳目
第二條 銀行存欠利息
第三節 稽核支付單據
第一條 材料款項
第二條 薪工
第三條 差費
第四條 年終獎金
第五條 撫恤金
第六條 退休養老金
第七條 工程用款
第八條 庶務用款
第九條 各處備用款
第十條 發還代收款項
第四節 稽核及清理各項債款及帳目
第一條 各項債款
第二條 各項帳目
第四章 登記帳簿
第一節 現金出納簿
第二節 現金出納撮要簿
第三節 區分簿
第四節 總原簿
第五節 銀行往來帳目登記簿
第六節 應付營業用款等欠項登記簿
第七節 分戶帳簿
第八節 資本支出登記簿
第九節 營業用款登記簿
第十節 歲計帳登記簿
第十一節 盈虧帳登記簿
第十二節 盈虧撥補帳登記簿
第十三節 工事分戶登記簿
第十四節 新設或展長路線及擴充改良工程撮總簿
第十五節 其他各種登記冊
第五章 員司保證金
第一節 員司保證金之收發
第二節 員司保證金登記簿
第三節 員司保證金報告表
第六章 員工儲蓄金
第七章 點查材料
第八章 編制預算
第一節 歲入歲出概算書
第二節 四種分概算表
第三節 現金收支預算表
第九章 決算報告及統計
第一節 現金日報旬報月報及年報
第一條 現金出納日報表
第二條 現金存款日報單
第三條 現金收支詳細旬報表
第四條 現金出納旬報表
第五條 現金收支報告表及決算表
第二節 員工薪工統計月報表
第三節 資本帳計算書
第一條 資本收支計算書
第二條 資本支出算計書
第三條 資本支出詳細計算書
第四節 營業帳計算書
第一條 營業進款及用款總計算書
第二條 營業用款詳細計算書
第五節 總原表
第六節 歲計帳計算書
第七節 懸記帳詳細報告表
第八節 收支帳及平準表
第九節 總平準表
第十節 會計統計年度報告

Language Chinese
Publication date [19 ?]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
主題
InfoField
鐵路運輸-會計 會計-鐵路運輸
中圖分類
InfoField
F532.9
拼音題名
InfoField
tie lu kuai ji chu zong he ke ban shi gui ze
載體形態
InfoField
[62]頁

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