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File:NLC416-14jh009067-81678 會計學概論.pdf

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會計學概論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔日〕太田哲三原著
image of artwork listed in title parameter on this page
Title
會計學概論
Publisher
中華書局[印行者]
Description

共21章。論述會計及會計學、複式簿記組織、財產計算及損益計算、復會計制、決算整理、資產估價、固定資產、流動資產、有價證券、庫存資產、準備金及公積金、貸借對照表等。附錄：1.標準貸借對照表；2.德國商法估價規則；3.主要參考書目；4.名詞索引

目錄
原序
第一章 會計及會計學
一 會計之意義
二 會計之種類
三 會計之對象
四 會計學
五 狹義之會計學
六 會計之機能
第二章 會計學之發達
七 複式簿記之起源
八 會計師
九 會計師之發達
一○ 會計師會
一一 會計學之傾向
第三章 複式簿記之組織
一二 財產法及損益法
一三 帳項
一四 貸借平均之原則
一五 試算表
一六 帳項之種別
一七 交易及記帳
一八 帳項分類之別法
第四章 決算整理
一九 決算整理
二○ 混合帳項
二一 財產估價
二二 攤提
二三 滾存帳項
二四 未收支帳項
二五 暫記帳項
第五章 財產計算及損益計算
二六 貸借對照表
二七 貸借對照表之靜觀
二八 決算貸借對照表
二九 貸借對照表之動觀
三○ 動觀與靜觀之調和
三一 schmidt之有機說
三二 結論
第六章 復會計制
三三 貸借對照表之內容
三四 單會計制
三五 復會計制
第七章 資產估價
三六 資產估價之重要性
三七 價值之種類
三八 估價之時期
三九 估價之目的
四○ 成本主義
四一 時價主義
四二 會計學之通說
四三 估價法規
四四 估價論之發達
第八章 攤提
四五 攤提之意義
四六 攤提之記帳法
四七 攤提不要論
四八 減價之原因
四九 減價計算之要素
五○ 攤提額計算法
五一 攤提率之變更
五二 廢棄與再造
五三 綜合攤提
五四 攤提之目標
五五 公益事業之攤提
五六 再買時價論
第九章 固定資產
五七 會計處理
五八 固定資產之表示方法
五九 資本的支出對收益的支出
六○ 建設利息
六一 建設補助
六二 估價
六三 修繕及維持
六四 土地
六五 建築物及設備
六六 機械
六七 工具及生財
六八 模型及標本
第十章 無形固定資產
六九 無形資產
七○ 商譽之意義
七一 商譽之價值
七二 商譽之過大估價
七三 商譽之攤提
七四 發明權
七五 其他無形資產
第十一章 暫記資產
七六 暫記資產
七七 未收利益
七八 滾存帳項
七九 臨時費之滾存
八○ 公司債發行差額及其發行費
八一 開辦費
第十二章 流動資產
八二 流動資產
八三 現金及銀行帳項
八四 零付現金
八五 應收帳項及呆帳準備金
八六 現金貼現
八七 應收票據
八八 背書義務
八九 其他資產
第十三章 有價證券
九○ 投資
九一 短期投資
九二 公債公司債之長期投資
九三 股票之長期投資
第十四章 庫存資產
九四 庫存資產
九五 清庫法與實算法
九六 帳簿價額
九七 估價
九八 增價
九九 轉帳價格
一○○ 庫存資產之固定性
一○一 商品
一○二 製品
一○三 未成品
一○四 原料及零件
一○五 副產物
第十五章 資本帳項
一○六 個人事業
一○七 合作事業
一○八 股份公司
一○九 未繳股本
一一○ 實物出資
一一一 利益處分
一一二 股息
一一三 增資
一一四 減資
一一五 無限及兩合公司
一一六 勞力出資
一一七 資本之維持
第十六章 準備金及公積金
一一八 準備金
一一九 公積金
一二○ 公積金與準備金之異同
一二一 純益之界限
一二二 秘密公積金
第十七章 負債
一二三 負債估價
一二四 短期負債
一二五 長期負債
一二六 公司債之發行
一二七 公司債之還本
一二八 減債基金
一二九 暫記負債
一三○ 偶發債務
第十八章 損益及捐益計算書
一三一 損益
一三二 現金主義與發生主義
一三三 損益帳項之設定
一三四 固定費與變動費
一三五 損益計算之分段
一三六 損益計算書
一三七 報告書式
一三八 總益
一三九 委託販賣
一四○ 分期繳價販賣
一四一 營業費
一四二 準備金公積金之退還
一四三 資本損失
一四四 豫算統制
第十九章 貸借對照表
一四五 貸借對照表
一四六 貸借對照表與損益計算書
一四七 貸借對照表之公告
一四八 貸借對照表原則
一四九 貸借對照表之形式
一五○ 英國式貸借對照表
一五一 表式貸借對照表
一五二 標準雛形
一五三 財產目錄之意義
一五四 財產目錄與貸借對照表
第二十章 決算諸表之分析
一五五 貸借對照表綜合的觀察
一五六 比較貸借對照表
一五七 比率法
一五八 指數法
一五九 趨勢法
一六○ 財政病源
一六一 損益計算書之分析
第二十一章 決算諸表之綜合
一六二 決算諸表之綜合
一六三 本支店貸借對照表之綜合
一六四 轉帳利益之消除
一六五 海外支店
一六六 綜合貸借對照表
附錄(細目見四○六頁)
一 標準貸借對照表
二 德商法之估價規則
三 主要參考書籍
四 名詞索引

Language Chinese
Publication date 民國二十八年[1939]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F230/41
主題
InfoField
會計學
中圖分類
InfoField
F230
載體形態
InfoField
14,429頁

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