File:NLC416-15jh000432-81969 官廳會計.pdf

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官廳會計   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Title
官廳會計
image of artwork listed in title parameter on this page
Publisher
軍需學校第一分校
Description

目錄
中編 本論
第一章 軍事會計
第一節 軍事會計之意義
第二節 軍事會計之機關
第三節 軍事會計之人員
第四節 軍事會計之內容
第二章 軍事預(概)算
第三章 軍事現計
第一節 專計事現之意義
第二節 軍事現計之分類
第一項 部隊會計
一 意義
二 規程
三 系統
四 年度
五 種類
六 簿記
七 通則
八 尺寸
a 金錢會計
1 科目
2 書據
子 請款憑單
丑 發款通知書
寅 領款收據
卯 發款對數單
辰 俸薪簿
已 餉項簿
午 餉單
未 所得捐冊
申 截曠報單
酉 截曠冊(一)
戌 截曠冊(二)
亥 領款手摺
3 通知單
子 收入通知單
丑 支出通知單
4 賬簿
子 日記賬
丑 總賬
寅 收支分類賬
卯 暫記賬
辰 現金出納賬(一)
已 現金出納賬(二)
午 銀行往來賬
5 報表
子 櫃存日報表
丑 現金收支實況表
寅 金櫃檢定書
b 物品簿記
c 糧食費簿記
d 糧食品簿記
第二項 機關會計
一 意義
二 規定
三 範圍
四 種類
五 分科
六 職掌
七 責任
八 費別
九 科目
(一) 經常費額會計科目
(二) 臨時費額會計科目
(三) 經管款類會計科目
十 分錄
甲 日常分錄
乙 結賬分錄
丙 開賬分錄
十一 憑證
a 原始憑證
甲 種類
乙 編號
丙 加戳
丁 格式及說明
1 年度預算書
2 月份分配預算書
3 繳款及抵解款收據
4 契條
5 催收賬款之發票結賬單
6 收款及已付款之發票
7 銀行利息結賬
8 俸薪各表
9 餉工各表
10 出差旅費報告表
11 運費報告表
12 修繕費報告表
13 零用金支出明細表
14 請求購置單
15 領物憑證
16 暫付款借據
17 分會計機關現金出納表及其他報告
18 有關會計之公文
19 證明單據
20 其他
b 記賬憑證
1 意義
2 收入傳票
3 支出轉票
4 現金轉賬傳票
5 分錄轉賬傳票
十二 簿籍
ⅰ 序時賬簿
(1) 分紡簿
(2) 現金日記簿
(3) 日記簿
(4) 現金出納簿
(5) 零用金簿
ⅱ 分類賬簿
(1) 總分類賬
(2) 經費明細分類賬
(3) 以前年度歲出應付款明細分類賬
(4) 所屬機關分戶明細表
(5) 代領經臨費分戶明細賬
(6) 暫付款明細賬
(7) 其他財務科目明細分類賬
(8) 銀行往來賬
(9) 財產明細賬
(10) 物品明細賬
ⅲ 備查簿
(1) 經費類原始憑證粘存簿
(2) 臨時費類原始憑證粘存簿
(3) 其他原始憑證粘存簿
(4) 各項登記簿
ⅳ 附錄
(1) 啟用日期表
(2) 經營人員一覽表
(3) 分類賬目錄
十三 報告
ⅰ 靜態報告
(1) 資力負擔平衡表
(2) 增補資力負擔平衡表
(3) 現金結存表
(4) 財產目錄
ⅱ 動態報告
(1) 經費累計表
(2) 以前年度歲出應付款餘額表
(3) 現金出納表
(4) 各財務科目明細表
(5) 財產增減表
(6) 物品出納表
(7) 零用金支出明細表
十四 實例
第三項 學校現計
一 意義
二 規定
三 研究
四 類別
五 憑證
六 科目
七 簿籍
八 報告
九 附言
第四章 軍事決算
第五章 軍事審計
第一節 軍事審計之意義
第二節 軍事審計之依據
第一目 軍事審核
第二目 軍事檢查
下篇
餘論
第一章 概言
第二章 交代
第一節 意義
第二節 條規
第三節 移交負責人
第四節 事項
第五節 表冊
第六節 證據
第七節 監督
第八節 表冊截止
第九節 時期
第十節 證明
第十一節 懲處
第三章 原始憑證應行注意事項
第一節 意義
第二節 規則
第三節 種類
第四節 事項
第四章 設計會計制度應行注意事項
第一節 意義
第二節 內容
第三節 注意事項

Language Chinese
Publication date 民國三十年[1941]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F810.6/23
主題
InfoField
預算會計
中圖分類
InfoField
F810.6
載體形態
InfoField
12,125-374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.

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current20:04, 11 June 2023Thumbnail for version as of 20:04, 11 June 2023795 × 1,202, 293 pages (10.04 MB)PencakeBot (talk | contribs)Upload 官廳會計 (1/1) by (batch task; nlc:data_416,15jh000432,81969; 民國圖書.9; 官廳會計)

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