File:NLC511-02009939-65895 官廳簿記講義.pdf

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Original file (791 × 1,218 pixels, file size: 13.9 MB, MIME type: application/pdf, 256 pages)

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Summary

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官廳簿記講義   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
楊汝梅著
image of artwork listed in title parameter on this page
Title
官廳簿記講義
Publisher
不詳
Description

民國圖書

目錄
001 第一章官廳簿記之性質之其作用
002 第二章會計機關
002001 第一節通論
002002 第二節各機關與審計院之關係
003 第三章歲入歲出程序與簿記之關係
003001 第一節總綱
003002 第二節編製歲入歲出總豫算及公布之順序
003003 第三節歲入現金每日報告之順序
003004 第四節歲出現金每日報告之順序
003005 第五節歲入每月報告及計算對照之順序
003006 第六節歲出每月報告及計算對照之順序
003007 第七節編製歲入歲出總決算之程序
004 第四章帳簿組織及登記法
004001 第一節整理科目之簿記
004002 第二節整理現金之簿記
005 第五章記簿關聯之書類
005001 第一節預算書類
005002 第二節決算書類
005003 第三節計算證明書類

Language Chinese
Publication date 1913(民國二年)
Source
institution QS:P195,Q732353
(民國文獻)
主題
InfoField
民國圖書

Licensing

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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or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation.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whose copyright holder is a juristic person, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation, and all other applicable works enter the public domain 50 years after the death of the creator.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])
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Date/TimeThumbnailDimensionsUserComment
current04:32, 26 April 2023Thumbnail for version as of 04:32, 26 April 2023791 × 1,218, 256 pages (13.9 MB)PencakeBot (talk | contribs)Upload 官廳簿記講義 (1/1) by 楊汝梅著 (batch task; nlc:data_511,02009939,65895; 民國文獻-PD2022.1; 官廳簿記講義)

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