File:NLC416-11jh002817-55362 鹽務人員會計常識.pdf

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鹽務人員會計常識   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
[李大鈞編]
image of artwork listed in title parameter on this page
Title
鹽務人員會計常識
Publisher
財政部川康鹽務管理局
Description

目錄
第一章 緒論
第二章 對於會計方面幾個應有之認識
第一節 會計與簿記
第二節 單式簿記與複式簿記
第三節 借貸的意義及應用
第四節 帳簿的種類
第五節 會計與現金分立之意義
第三章 鹽務會計人員的幾個主要條件
第一節 才學方面
第二節 精神方面
第三節 治事方面
第四節 常識方面
第五節 應變方面
第六節 體魄方面
第四章 官廳會計述要
第一節 會計年度
第二節 會計機關
第三節 會計科目
第四節 傳票或憑單
第五節 概算預算及決算
第六節 簿記規則
第七節 辦理交代細則
第五章 鹽務會計述要
第一節 款項帳目名稱
第二節 川康局會計課工作分配情形
第三節 鹽稅收入
第四節 經費支出
第五節 領取薪津須知
第六節 辦公費之報銷
第七節 審核單據之要件
第六章 旅費簡則
第一節 出差旅費
第二節 調差旅費
第三節 遣散旅費
第四節 復職旅費
第五節 到差旅費
第六節 解款及押運旅費
第七節 旅費之預支初核塾發匯報核銷
附表一 收款憑單格式
附表二 付款憑單格式
附表三 機關間及帳目間撥款憑單格式
附表四 金庫間撥款憑單格式
附表五 記帳憑單格式
附表六 概算書格式
附表七 決算書格式
附表八 鹽稅款項之簿記組織系統表
附表九 經費款項之簿記組織系統表
附表十 出差旅費支出日記簿
附表十一 出差工作日記簿

Language Chinese
Publication date 民國30[1941]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F812.96
主題
InfoField
稅收會計 稅收會計 鹽稅
中圖分類
InfoField
F812.96
載體形態
InfoField
44,[11]頁

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Date/TimeThumbnailDimensionsUserComment
current08:10, 11 June 2023Thumbnail for version as of 08:10, 11 June 2023777 × 1,089, 63 pages (1.81 MB)PencakeBot (talk | contribs)Upload 鹽務人員會計常識 (1/1) by [李大鈞編] (batch task; nlc:data_416,11jh002817,55362; 民國圖書.6; 鹽務人員會計常識)

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