File:NLC416-07jh008738-17268 會計學.pdf

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會計學   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
潘序倫著
image of artwork listed in title parameter on this page
Title
會計學
Publisher
立信會計圖書用品社[發行] (重慶)
Description

全書分為緒論、會計之記錄、會計之實務、合夥會計、公司會計、工業會計、財產之估價及其會計上之處理、決算表之分析與解釋、企業之解散清算與破產、遺產及信託會計等10編

目錄
第一編 緒論
第一章 會計之基本觀念
第二章 資產負債及資本——資產負債表
第三章 損益——損益計算書
第二編 會計之記錄
第四章 交易之紀載與帳戶之設置
第五章 借貸之原理
第六章 簿記之方法
第七章 通用帳戶之設置——資產負債帳戶
第八章 通用帳戶之設置——購貨銷貨帳戶
第九章 通用帳戶之設置——費用收益帳戶
第十章 帳簿組織之演進——特種日記簿之設置
第十一章 帳簿組織之演進——統制帳戶之應用
第十二章 結帳前帳目之整理
第十三章 帳戶之分類與排列
第十四章 決算表之編制
第十五章 單式簿記
第三編 會計之實務
第十六章 購貨與銷貨之實務
第十七章 付款憑單制度
第十八章 寄銷會計
第十九章 分期付價銷貨會計
第二十章 支店會計
第二十一章 現金與銀行往來之處理
第二十二章 票據之處理
第二十三章 機要分類簿制度
第二十四章 內部牽制制度
第二十五章 單據代替帳簿之應用
第二十六章 預算統製法
第四編 合夥會計
第二十七章 合夥企業
第二十八章 合夥創立時之記錄
第二十九章 合夥損益之分配
第三十章 合夥之入伙與退夥
第三十一章 合夥之合併與轉讓
第五編 公司會計
第三十二章 公司之組織
第三十三章 股份之發行及管理
第三十四章 公司盈餘之分配
第三十五章 公司債
第三十六章 公司之增股與減股
第三十七章 公司之合併
第三十八章 合併決算表
第六編 工業會計
第三十九章 工業會計之特質
第四十章 工業會計之組織
第七編 財產之估價及其會計上之處理
第四十一章 財產估價概說
第四十二章 資本支出與收益支出
第四十三章 現金與應收帳款及票據
第四十四章 存貨
第四十五章 短期投資應收收益及預付費用
第四十六章 長期投資
第四十七章 長期投資利息之計算
第四十八章 固定資產
第四十九章 固定資產之折舊
第五十章 機器器具房屋土地及遞耗資產
第五十一章 無形資產
第五十二章 負債估價之原則及其要點
第五十三章 流動負債及或有負債
第五十四章 固定負債
第五十五章 資本
第五十六章 盈餘及公積準備
第五十七章 損益之決定及其處理
第八編 決算表之分析與解釋
第五十八章 分析與解釋概說
第五十九章 比率分析解釋法
第六十章 比率之比較與標準比率之應用
第六十一章 趨勢分析解釋法
第六十二章 圖表之應用
第九編 企業之解散清算與和解破產
第六十三章 清算概說
第六十四章 清算資產負債表之編制
第六十五章 清算事務之處理及其記錄
第六十六章 清算決算表冊之編制
第六十七章 剩餘財產之分派
第六十八章 和解會計
第六十九章 破產會計
第十編 遺產及信託會計
第七十章 遺產及信託會計概說
第七十一章 遺產會計
第七十二章 信託會計

Language Chinese
Publication date 民國33[1944]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
主題
InfoField
會計學
中圖分類
InfoField
F230
拼音題名
InfoField
kuai ji xue
載體形態
InfoField
2冊（302，363，406，303頁）

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current22:12, 10 June 2023Thumbnail for version as of 22:12, 10 June 2023918 × 1,220, 1,438 pages (53.13 MB)PencakeBot (talk | contribs)Upload 會計學 (1/1) by 潘序倫著 (batch task; nlc:data_416,07jh008738,17268; 民國圖書.2; 會計學)

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