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File:NLC416-14jh006348-69397 銀行簿記法.pdf

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銀行簿記法   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
謝霖 李澄編纂
image of artwork listed in title parameter on this page
Title
銀行簿記法
Publisher
中國圖書公司和記[發行者]
Description

述及銀行簿記之科目、傳票、帳表、報表等。末附例題35頁。初版刊於1910年5月

目錄
第一章 緒論
第一節 銀行之意義
第二節 銀行之財產
第三節 銀行業務之分科
第四節 銀行與簿記之關係
第五節 銀行簿記之定義及其效用
第六節 簿記上交易之解釋
第七節 簿記上收支之理由
第二章 銀行簿記之款目
第一節 屬於資產之款目
一 貸出金
一 貸款
二 貼現票
三 普通無定期存款透支
四 押匯
五 棧單押款
二 匯兌上之資產
一 對於分行之資產
二 對於他行之資產
三 存出金
四 對於股東之資產
五 所有物
一 土他房屋
二 營業用器具
三 公債票
四 股票
五 公司債票
六 地金銀
七 沒收擔保品
第二節 屬於負債之款目
一 諸存款
一 定期存款
二 普通無定期存款
三 特別無定期存款
四 通知存款
五 暫時存款
六 來支匯票
三 匯兌上之負債
一 對於分行之負債
二 對於他行之負債
三 補充資金之負債
一 借用金
二 轉貼現
四 對於股東之負債
一 資本金
二 公積金
三 分紅
四 未付分紅
五 前期結存金
五 對於事務員之負債
一 事務員酬勞
第三節 屬於損益之款目
一 利息
二 貼現費
三 手數科
四 公債利息
五 買賣公債損益
六 公債籖還損益
七 買賣地金銀損益
八 創業費
九 營繕費
十 兌差
十一 諸稅
十二 薪資
十三 旅費
十四 雜費
十五 諸益
十六 諸損
第四節 銀行財產上間接業務之款目
一 代理收款
二 寄存物
第三章 傳票
第一節 傳票之意義
第二節 傳票之用法
第四章 賬簿
第一節 主要賬簿
一 普通日記賬
二 增補日記賬
三 匯票日記賬
四 總歸戶賬
第二節 補助賬簿
一 關於現金之賬簿
一 收入賬
二 支出賬
三 現金種類賬
四 票類賬
二 關於存款之賬簿
一 普通無定期存款歸戶賬
二 普通無定期存款日記表
三 普通無定期存款折據
四 特別無定期存款歸戶賬
五 特別無定期存款日記表
六 定期存款總賬
七 定期存款期日賬
八 通知存款總賬
九 暫時存款總賬
三 關於貸出之賬簿
一 貸款總賬
二 貸款歸戶賬
三 貸款日記表
四 貸款備考賬
五 貸款期日賬
六 棧單押款總賬
七 棧單押款歸戶賬
八 棧單押款日記表
九 棧單押款期日賬
四 關於貼現之賬簿
一 當地貼現票總賬
二 他地貼現票總賬
三 貼現票歸戶賬
四 貼現票日記表
五 貼現票期日賬
六 貼現票出入賬
五 關於分行他行間往來之賬簿
一 分行歸戶賬
二 分行日記表
三 他行歸戶賬
四 他行日記表
五 匯出匯票總賬
六 來支匯票總賬
七 當地保付支票總賬
八 他地保付支票總賬
六 關於存出與借用之賬簿
一 存出金歸戶賬
二 存出金日記表
三 借用金總賬
四 借用金期日賬
五 轉貼現票總賬
七 關於代理收款之賬簿
一 當地代理收款票總賬
二 當地代理收款票期日賬
三 他地代理收款票總賬
四 押匯匯票總賬
五 來收押匯匯票總賬
六 來收押匯匯票期日賬
八 關於物品之賬簿
一 擔保品總賬
二 公債票買賣賬
三 公債票記號番號賬
四 股票買賣賬
五 股票記號番號賬
六 公司債票買賣賬
七 公司債票記號番號賬
八 地金銀買賣賬
九 寄存物總賬
九 關於股份之賬簿
一 股東名簿
二 股票賬
三 股份占有數賬
四 股票買賣賬
五 股東歸戶賬
六 分紅總賬
十 關於行中度支之賬簿
一 所有物賬
二 雜費賬
十一 關於決算之賬簿
一 日記表
二 月計表
三 收支對照表
四 損益表
五 財產目錄
第五章 諸報告書
第一節 往來賬目報告書
第二節 票類遲送書
第三節 票類收入報告書
第四節 匯兌利息計算書
第六章 票類交換

Language Chinese
Publication date 民國九年[1920]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F830.42/27
主題
InfoField
銀行會計
中圖分類
InfoField
F830.42
載體形態
InfoField
10,318頁

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current03:32, 25 April 2023Thumbnail for version as of 03:32, 25 April 2023850 × 1,185, 336 pages (8.23 MB)PencakeBot (talk | contribs)Upload 銀行簿記法 (1/1) by 謝霖，李澄編纂 (batch task; nlc:data_416,14jh006348,69397; 民國圖書-PD2022.4; 銀行簿記法)

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