Wikimedia Commons

File:NLC416-14jh007804-69778 政府會計.pdf

Go to page
next page →
next page →
next page →

Original file ‎(1,185 × 1,497 pixels, file size: 16.79 MB, MIME type: application/pdf, 717 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary

edit
政府會計   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
潘序倫 王澹如編著
image of artwork listed in title parameter on this page
Title
政府會計
Publisher
商務印書館[發行者]
Description

目錄
引言
第一編 總論
第一章 政府會計之概念
第一節 政府會計之意義
第二節 政府會計之目的
第三節 政府會計之特質
第四節 我國政府會計之改進
第二章 會計年度
第一節 會計年度之期間
第二節 整理期限
第三章 會計機關
第一節 會計機關之種類及其相互之關係
第二節 我國會計機關之現制
第二編 預算
第一章 預算之意義
第二章 預算之種類
第三章 預算之編制
第一節 編制預算之責任
第二節 編制預算之方法
第三節 編制預算之時期
第四節 預算之形式與分科
第五節 編制預算之程序
第四章 預算之審議
第一節 審議預算之範圍及其方法
第二節 預算未議定與不成立時之救濟
第五章 預算之執行
第一節 執行預算之程序
第二節 預算不敷與有餘時之處置
第六章 地方預算
第三編 收支
第一章 收支機關與金庫
第一節 收支之機關
第二節 金庫制度
第三節 出納官吏
第二章 收支之期限
第一節 收支所屬年度之劃分
第二節 收支之移用
第三節 收支之免除時效
第三章 收支之程序
第一節 收入之程序
第二節 支出之程序
第四章 收支之登記——官廳簿記
第一節 會計科目
第二節 預算帳科目之記帳原理
第三節 記帳憑證與簿記通則
第一項 原始單據
第二項 傳票
第三項 簿記通則
第五章 收支之登記——官廳簿記（續）
第一節 帳簿與報表之組織
第二節 主要簿
第三節 補助簿
第四節 報表
第六章 交代
第一節 移交
第二節 接收
第四編 決算
第一章 決算之意義
第二章 決算之編制
第一節 編制決算之方法
第二節 編制決算之程序及時期
第三章 決算之提出
第四章 決算之承認與公布
第五編 審計
第一章 審計之意義及其範圍
第二章 審計之方法及其效果
第三章 審計制度
第一節 審計機關之組織及其地位
第二節 審計機關之權限
第三節 各國現行審計制度概要
第四節 我國現行之審計制度及其特質
第四章 審計之實施
官廳簿記登記實例
習題
習題一
習題二
習題三
習題四
習題五
習題六

Language Chinese
Publication date 民國二十四年[1935]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F810.6/36
主題
InfoField
預算會計
中圖分類
InfoField
F810.6
載體形態
InfoField
687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or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation.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
current21:28, 11 June 2023Thumbnail for version as of 21:28, 11 June 20231,185 × 1,497, 717 pages (16.79 MB)PencakeBot (talk | contribs)Upload 政府會計 (1/1) by 潘序倫,王澹如編著 (batch task; nlc:data_416,14jh007804,69778; 民國圖書.8; 政府會計)

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:NLC416-14jh007804-69778_政府會計.pdf&oldid=774039136"