File:NLC416-11jh006703-57218 會計叢刊.pdf

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Original file(866 × 1,170 pixels, file size: 6.48 MB, MIME type: application/pdf, 121 pages)

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Summary

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會計叢刊   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
趙棣華 聞亦有編輯
image of artwork listed in title parameter on this page
Title
會計叢刊
Publisher
中國會計學社[發行者]
Description

輯入有關資產重估價問題論文:《固定資產重估價值之會計處理辦法》(鄒曾侯),《資產重估價問題的研究》(聞亦有),《對於資產重估價問題的管見》(張直夫),《工礦業固定資產重估價值問題之研討》(凌舒漢、杜岩雙)等10篇。另有《戰時流動資產估價問題》(楊澤章),《商品估價標準述要》(蔣汝堂)等5篇

目錄
資產重估價問題專號發刊詞
中國會計學社發行會計叢刊之緣起
資產重估價問題論著
固定資產重估價值之會計處理辦法
資產重估價問題研究
對於資產重估價問題之管見
工礦業固定資產重估價值問題之研討
戰時公營企業資產重估價值問題
資產增值在會計上之處理
資產增值與資本
對於資產重估價問題之意見
由固定資產溢價談到擴沖生產與調整稅制
折舊費用之計算基礎
專著
戰時流動資產估價問題
商品估價準備述要
幣值變動中會計之根本問題
公營企業預算統治制度之研究
銀行業財務報告之分析
編後記

Language Chinese
Publication date 民國32[1943]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F23-55
主題
InfoField
會計 企業 固定資產重新估價
中圖分類
InfoField
F23-55
載體形態
InfoField
105頁

Licensing

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Public domain
This image is now in the public domain in China because its term of copyright has expired.

According to copyright laws of the People's Republic of China (with legal jurisdiction in the mainland only, excluding Hong Kong and Macao), amended November 11, 2020, Works of legal persons or organizations without legal personality, or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation. For photography works of natural persons whose copyright protection period expires before June 1, 2021 belong to the public domain. All other works of natural persons enter the public domain 50 years after the death of the creator.
According to copyright laws of Republic of China (currently with jurisdiction in Taiwan, Penghu, Kinmen, Matsu, etc.), all photographs and cinematographic works, and all works whose copyright holder is a juristic person, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation, and all other applicable works enter the public domain 50 years after the death of the creator.

Important note: Works of foreign (non-U.S.) origin must be out of copyright or freely licensed in both their home country and the United States in order to be accepted on Commons. Works of Chinese origin that have entered the public domain in the U.S. due to certain circumstances (such as publication in noncompliance with U.S. copyright formalities) may have had their U.S. copyright restored under the Uruguay Round Agreements Act (URAA) if the work was under copyright in its country of origin on the date that the URAA took effect in that country. (For the People's Republic of China, the URAA took effect on January 1, 1996. For the Republic of China (ROC), the URAA took effect on January 1, 2002.[1])
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Date/TimeThumbnailDimensionsUserComment
current12:27, 11 June 2023Thumbnail for version as of 12:27, 11 June 2023866 × 1,170, 121 pages (6.48 MB)PencakeBot (talk | contribs)Upload 會計叢刊 (1/1) by 趙棣華,聞亦有編輯 (batch task; nlc:data_416,11jh006703,57218; 民國圖書.6; 會計叢刊)

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