File:NLC416-15jh002322-85990 會計學.pdf

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會計學   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
潘序倫著
image of artwork listed in title parameter on this page
Title
會計學
Publisher
立信會計圖書用品社[發行者]
Description

全書共4冊。分為緒論、會計之記錄、會計之實務、合夥會計、公司會計、工業會計、財產之估價及其會計上之處理、決算表之分析與解釋、企業之解散清算與破產、遺產及信託會計等10編

目錄
第八編 決算表之分析與解釋
第五十八章 分析與解釋概說
第一節 分析與解釋之意義及其重要
第二節 分析與解釋之目的及其功用
第三節 分析與解釋之方法
問題
第五十九章 比率分析解釋法
第一節 比率之意義及種類
第二節 綜合比率之分析與解釋
第三節 靜態比率之分析與解釋
第四節 動態比率之分析與解釋
第五節 增補比率之分析與解釋
問題
習題
第六十章 比率之比較與標準比率之應用
第一節 比率之比較觀察
第二節 比較各年比率之實例
第三節 標準比率之設置
第四節 標準比率之計算方法
第五節 計算標準比率之困難
第六節 標準比率之要件
問題
習題
第六十一章 趨勢分析解釋法
第一節 比率法之缺點與趨勢法之應用
第二節 比較決算表
第三節 資金來源運用表
第四節 資產負債表上變化之解釋
第五節 指數之應用
第六節 趨勢法與比率法之比較
問題
習題
第六十二章 圖表之應用
第一節 圖表之功用
第二節 圖表比較之種類
第三節 直接比較
第四節 總數與組成部分之比較
第五節 累積比較
第六節 次數比較
第七節 百分率比較
第八節 實際數與相對數之比較
問題
習題
第九編 企業之解散清算與和解破產
第六十三章 清算概說
第一節 企業解散之原因
第二節 解散與清算之意義及關係
第三節 清算人之選任解任及其職務
第四節 清算之事務
第五節 清算之種類
第六節 清算會計之內容
問題
第六十四章 清算資產負債表之編制
第一節 清算資產負債表之性質及作用
第二節 清算財產之估價標準
第三節 清算資產負債項目之分類排列
第四節 清算資產負債表之編制方法
第一項 不停止支付之清算所編之資產負債表
第二項 停止支付之清算所編之資產負債表
第五節 清算損益估計表之編制
問題
習題
第六十五章 清算事務之處理及其記錄
第一節 清算事務之處理
第一項 現務之了結
第二項 債權之收取及資產之變賣
第三項 負債之償還
第二節 清算會計之記錄
第一項 帳薄組織及開始記錄
第二項 記帳價額
第三項 新立帳戶及其記帳方法
第三節 清算會計記錄實例
第一項 不停止支付之清算
第二項 停止支付之清算
問題
習題
第六十六章 清算決算表冊之編制
第一節 清算決算表冊之種類
第二節 清算結束時之決算表冊
第三節 清算進行中之決算表冊
問題
習題
第六十七章 剩餘財產之分派
第一節 合夥剩餘金之一次分派
第二節 合夥剩餘金之分次攤派
第三節 公司剩餘財產之分派
問題
習題
第六十八章 和解會計
第一節 和解及破產之意義及原因
第二節 和解程序之大概
第三節 聲請和解時應提出之書冊
第一項 財產狀況說明書
第二項 債權人債務人清冊
第三項 和解聲請書及和解方案
第四節 和解會計之記錄
問題
習題
第六十九章 破產會計
第一節 破產之宣告及效力
第二節 破產財圈之構成及管理
第三節 破產債權之意義及計算
第四節 破產財圈之變價及分配
第五節 破產會計之記錄
問題
習題
第十編 遺產及信託會計
第七十章 遺產及信託會計概說
第一節 遺產之意義及繼承之法則
第二節 遺產管理人之選任及其職務
第三節 信託金之設立及信託人
第四節 遺產及信託會計之原理
問題
第七十一章 遺產會計
第一節 遺產清冊之編制
第二節 遺產會計之組織
第三節 接收遺產之記錄
第四節 管理遺產之記錄
第五節 分配遺產之記錄
第一項 分配之方式及分配各項遺產之法則
第二項 無遺囑時之分配
第三項 有遺囑時之分配
第六節 遺產管理人之會計報告
第七節 遺產稅之計算繳納及其與遺產會計之關係
問題
習題
第七十二章 信託會計
第一節 信託會計之組織
第二節 遺產信託人之記帳方法
第三節 信託人之會計報告
問題
習題
附錄
中英會計名辭對照表

Language Chinese
Publication date 民國卅五年[1946]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F230/60
主題
InfoField
會計學
中圖分類
InfoField
F230
載體形態
InfoField
303頁

Licensing

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current21:47, 11 June 2023Thumbnail for version as of 21:47, 11 June 2023827 × 1,179, 323 pages (13.67 MB)PencakeBot (talk | contribs)Upload 會計學 (1/1) by 潘序倫著 (batch task; nlc:data_416,15jh002322,85990; 民國圖書.9; 會計學)

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