File:NLC416-15jh002275-85416 簿記學.pdf

From Wikimedia Commons, the free media repository
Jump to navigation Jump to search
Go to page
next page →
next page →
next page →

Original file (802 × 1,122 pixels, file size: 8.85 MB, MIME type: application/pdf, 262 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary

[edit]
簿記學   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
黃逸峰[等]著
image of artwork listed in title parameter on this page
Title
簿記學
Publisher
新中國書局
Description

全書共12章。介紹一般性商業簿記原理，並根據實際需要，講授了公營企業與農村合作社的簿記組織。再版增加了習題及單式簿記的例證

目錄
第一章 緒論
ⅰ 簿記的意義、效用和目的
ⅱ 簿記學和會計學
ⅲ 簿記的分類
ⅳ 財產及資本
ⅴ 交易
第二章 單式簿記與複式簿記
ⅰ 單式簿記
ⅱ 單式簿記例證
ⅲ 複式簿記
ⅳ 複式簿記的例證
第三章 借貸原理
ⅰ 交易構成的要素
ⅱ 交易與借貸的關係
ⅲ 八大要素互相結合的例證
第四章 賬戶
ⅰ 賬戶的意義與分類
ⅱ 資產負債賬戶
ⅲ 損益賬戶
ⅳ 資本賬戶資本金
ⅴ 賬戶組織圖解
第五章 賬簿的組織及記賬程序
ⅰ 記賬的根據（傳票制度）
ⅱ 主要賬簿與補助賬簿
ⅲ 各種賬簿的格式及記載方法
ⅳ 商品賬戶的分析
ⅴ 票據
ⅵ 賬簿組織圖解
ⅶ 記賬程序學例
第六章 試算
ⅰ 試算的目的和方法
ⅱ 試算表的效能
ⅲ 試算表舉例
第七章 決算
ⅰ 決算的意義和目的
ⅱ 決算的準備工作
ⅲ 決算的一般程序
ⅳ 賬戶的整理
ⅴ 結清賬戶
第八章 決算表
ⅰ 決算表的意義、內容和目的
ⅱ 資產負債表
ⅲ 損益計算書
ⅳ 財產目錄
ⅴ 純損益的處理
第九章 公營企業的簿記管理
ⅰ 公營企業的特點
ⅱ 公營企業的簿記組織舉例—鐵路簿記組織
ⅲ 公營企業的賬戶分類舉例—鐵路的賬戶分類
ⅳ 公營企業現金出納手續舉例—鐵路現金出納規程
ⅴ 公營企業決算舉例—鐵路決算暫行辦法
第十章 農村合作社的簿記管理
ⅰ 農村合作社的特點及其發展前途
ⅱ 農村合作社的簿記組織
ⅲ 記賬程序
ⅳ 決算
ⅴ 利益的處理
ⅵ 中國舊式賬組織舉例
第十一章 論會計人員的修養
第十二章 簿記員注意事項

Language Chinese
Publication date 1949
publication_date QS:P577,+1949-00-00T00:00:00Z/9
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F230/27
主題
InfoField
會計學
中圖分類
InfoField
F230
載體形態
InfoField
246頁

Licensing

[edit]
This image is in the public domain because it is a mere mechanical scan or photocopy of a public domain original, or – from the available evidence – is so similar to such a scan or photocopy that no copyright protection can be expected to arise. The original itself is in the public domain for the following reason:
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or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation.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])
To uploader: Please provide where the image was first published and who created it or held its copyright.
You must also include a United States public domain tag to indicate why this work is in the public domain in the United States.
 Note that this work might not be in the public domain in countries that do not apply the rule of the shorter term and have copyright terms longer than life of the author plus 50 years. In particular, Mexico is 100 years, Jamaica is 95 years, Colombia is 80 years, Guatemala and Samoa are 75 years, Switzerland and the United States are 70 years, and Venezuela is 60 years.

čeština ∙ Deutsch ∙ English ∙ português ∙ română ∙ slovenščina ∙ Tagalog ∙ Tiếng Việt ∙ македонски ∙ русский ∙ മലയാളം ∙ ไทย ∙ 한국어 ∙ 日本語 ∙ 简体中文‎ ∙ 繁體中文 ∙ +/−


This tag is designed for use where there may be a need to assert that any enhancements (eg brightness, contrast, colour-matching, sharpening) are in themselves insufficiently creative to generate a new copyright. It can be used where it is unknown whether any enhancements have been made, as well as when the enhancements are clear but insufficient. For known raw unenhanced scans you can use an appropriate {{PD-old}} tag instead. For usage, see Commons:When to use the PD-scan tag.

Note: This tag applies to scans and photocopies only. For photographs of public domain originals taken from afar, {{PD-Art}} may be applicable. See Commons:When to use the PD-Art tag.
This image contains digital watermarking or credits in the image itself. The usage of visible watermarks is discouraged. If a non-watermarked version of the image is available, please upload it under the same file name and then remove this template. Ensure that removed information is present in the image description page and replace this template with {{Metadata from image}} or {{Attribution metadata from licensed image}}.

Caution: Before removing a watermark from a copyrighted image, please read the WMF's analysis of the legal ramifications of doing so, as well as Commons' proposed policy regarding watermarks.

If the old version is still useful, for example if removing the watermark damages the image significantly, upload the new version under a different title so that both can be used. After uploading the non-watermarked version, replace this template with {{Superseded|new filename|version without watermarks}}.
Bahasa Indonesia ∙ italiano ∙ eesti ∙ sicilianu ∙ Deutsch ∙ català ∙ magyar ∙ čeština ∙ română ∙ español ∙ português ∙ English ∙ hrvatski ∙ Plattdüütsch ∙ français ∙ Nederlands ∙ polski ∙ galego ∙ slovenščina ∙ suomi ∙ svenska ∙ Ελληνικά ∙ беларуская (тарашкевіца)‎ ∙ български ∙ македонски ∙ русский ∙ українська ∙ മലയാളം ∙ ไทย ∙ 日本語 ∙ 中文 ∙ 中文（简体）‎ ∙ 中文（繁體）‎ ∙ עברית ∙ العربية ∙ فارسی ∙ +/−

File history

Click on a date/time to view the file as it appeared at that time.

Date/TimeThumbnailDimensionsUserComment
current21:42, 11 June 2023Thumbnail for version as of 21:42, 11 June 2023802 × 1,122, 262 pages (8.85 MB)PencakeBot (talk | contribs)Upload 簿記學 (1/1) by 黃逸峰[等]著 (batch task; nlc:data_416,15jh002275,85416; 民國圖書.9; 簿記學)

You cannot overwrite this file.

The following page uses this file:

Metadata

This file contains additional information such as Exif metadata which may have been added by the digital camera, scanner, or software program used to create or digitize it. If the file has been modified from its original state, some details such as the timestamp may not fully reflect those of the original file. The timestamp is only as accurate as the clock in the camera, and it may be completely wrong.

Retrieved from "https://commons.wikimedia.org/w/index.php?title=File:NLC416-15jh002275-85416_簿記學.pdf&oldid=773966474"