File:NLC416-11jh007167-94694 棉紡織廠會計規程草案.pdf

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Original file ‎(883 × 1,402 pixels, file size: 2.21 MB, MIME type: application/pdf, 89 pages)

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棉紡織廠會計規程草案   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
全國經濟委員會棉業統制委員會擬訂
image of artwork listed in title parameter on this page
Title
棉紡織廠會計規程草案
Publisher
全國經濟委員會棉業統制委員會
Description

內分總則、會計科目、傳票帳簿及單據、記帳法概述、成分之計算、決算6章

目錄
第一章 經則
第二章 會計科目
第三章 傳票帳簿及單據
第一節 傳票
第二節 賬簿
第三節 單據
第四章 記賬法概述
第一節 募集股本記賬法
第二節 借款記賬法
第三節 購置固定資產及攤提折舊準備記賬法
第四節 購進材料記賬法
第五節 工廠發給薪工記賬法
第六節 工廠製造開支支付記賬法
第七節 工廠零星付款記賬法
第八節 銷售紗布記賬法
第九節 銷售副產品記賬法
第一〇節 銷售貨物退還記賬法
第一一節 總公司開支記賬法
第一二節 期貨賣買記賬法
第一三節 布廠向紗廠提紗記賬法
第一四節 分莊會計
一 分莊運進紗布記賬法
二 分莊銷售紗布記賬法
三 分莊支付開支記賬法
四 分莊運送現金記賬法
第五章 成本之計算
第一節 分批成本計算法
第二節 原料成本之計算
第三節 直接人工成本之計算
第四節 製造開支成本之計算
第五節 製造成本之計算
第六節 在制品應攤製造開支之計算
第七節 製造開支之補正
第八節 耗用物料記賬法
第六章 決算
第一節 紗廠與布廠決算
第二節 分莊決算
第三節 總公司決算
第四節 編制決算報告

Language Chinese
Publication date 民國26[1937]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F426.81
主題
InfoField
棉紡織 棉紡織 紡織廠 工業會計
中圖分類
InfoField
F426.81
載體形態
InfoField
82頁

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Date/TimeThumbnailDimensionsUserComment
current01:09, 24 April 2023Thumbnail for version as of 01:09, 24 April 2023883 × 1,402, 89 pages (2.21 MB)PencakeBot (talk | contribs)Upload 棉紡織廠會計規程草案 (1/1) by 全國經濟委員會棉業統制委員會擬訂 (batch task; nlc:data_416,11jh007167,94694; 民國圖書-PD2022.3; 棉紡織廠會計規程草案)

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