File:NLC416-15jh002308-85792 審計學.pdf

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審計學   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
歸潤章編譯
image of artwork listed in title parameter on this page
Title
審計學
Publisher
商務印書館[發行者]
Description

目錄
第一章 查帳之準備
審計與會計之區別
審計之定義
審計之目的
審計之效益
查帳員之義務及責任
審計之種類
現金審計
資產負債表審
詳細審計
繼續審計
會計師事務所之組織
查帳之準備
用品
查帳程序
工作底稿
查帳試算表
工作範圍
第二章 現金及現款基金
現款基金之種類
審核手續之說明
盤點現金
運用基金
手存現金
現金記錄
現金支出審計
現金收入審計
銀行存款
現金帳戶
運送中現金
其他基金
郵票
摘要
第三章 應收款項
應收款項之重要
客戶帳款
客戶帳款統制帳戶
客戶之補助分類帳
客戶帳款之審核
帳款期間之分析
徵詢帳目
客戶帳款之估價
客戶帳款之貸方餘額
壞帳準備
折扣準備
分期付價帳款
應收票據
應收票據貼現
應收票據之審核
應收票據之估價
壞票及疑票
職員之票據及帳款
聯絡公司或附屬公司之票據及帳款
存款
未收股款
其他應收款項—應收未收項目
摘要
第四章 存貨
存貨之重要
存貨之種類
存貨審核之原則
計算上正確之審核
數量之審核—原料或商品
數量之審核—在制品
數量之審核—製成品
價格之審核—原料或商品
價格之審核—在制品
價格之審核—製成品
陳舊及不能用
帳面盤存
物料用品
比較存貨測驗法
毛利測驗法
存貨證明書
存貨準備
摘要
第五章 投資及遞延費用
投資之種類
資產之審核
證券之檢查
通函詢證
投資之估價
遞延費用之性質
遞延費用之審核
未耗用保險費
其他預付營業費用
公司債折價
租賃費
開辦費
實驗及發明
為未來營業所發生之費用
摘要
第六章 有形固定資產
固定資產之種類
固定資產之審核
帳戶之分析
添置換新及修理
地產
房屋
機器設備及器具
運送設備
工具
模型、圖案及電板等
分期付價之購置
固定資產分類帳
摘要
第七章 有形固定資產之估價；遞耗資產；無形固定資產
有形固定資產之價值
漲價
漲價在帳簿上之記錄
折舊
折舊之攤提
折舊之審核
折舊準備
折舊準備帳戶之分析
遞耗資產
無形固定資產
商譽
專利權
版權
商標權
特許權
摘要
第八章 流動負債
流動負債之重要
貿易債權人
貿易債權人統制帳戶
債權人分類帳
付款憑單制度
尚未入帳之負債
借方餘額
應付票據
應付票據之審核
應付職員帳款或票據
應付聯絡公司之帳款或票據
存款
應付未付項目之審核
整理事項
摘要
第九章 長期債務—準備—或有負債
長期債務之種類
抵押
公司債
公司債之審核
公司債發行額及發出在外之數額
已付利息及應付未付利息
償債基金
其他事項
其他處置權及受償權
準備
估計負債
真實準備
或有負債
會議錄
摘要
第十章 資本
資本帳戶
資本主帳戶
合夥
合伙人資本帳戶
公司—股本
庫藏股票
分期繳納股款之股票
公積
擬定公積
資本公積
法定公積
任意公積
摘要
第十一章 損益
損益帳戶
銷貨
購貨
其他收益
費用帳戶
薪工
支出利息
讓去折扣
摘要
第十二章 查帳之結束
總說
查帳之結束
工作底稿
工作底稿之排列
工作底稿之歸檔
整理分錄
查帳試算表
查帳報告書
引言
本文
證明書
財務報表
各種明細表
報告書之格式
摘要
附錄一 查帳報告書本文實例
附錄二 問題及習題
附錄三 存款文獻

Language Chinese
Publication date 民國三十七年[1948]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F239.0/13
主題
InfoField
審計學
中圖分類
InfoField
F239.0
載體形態
InfoField
165頁

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current21:46, 11 June 2023Thumbnail for version as of 21:46, 11 June 2023875 × 1,283, 172 pages (9.05 MB)PencakeBot (talk | contribs)Upload 審計學 (1/1) by 歸潤章編譯 (batch task; nlc:data_416,15jh002308,85792; 民國圖書.9; 審計學)

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