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File:NLC416-15jh000108-81426 實用商業簿記.pdf

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實用商業簿記   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
高鶴齡著
image of artwork listed in title parameter on this page
Title
實用商業簿記
Publisher
益智書店[發行者]
Description

目錄
第一章 總論
第一節 簿記之重要
第二節 簿記之種類
第三節 簿記之沿革
第四節 商業簿記之意義
第二章 複式簿記原理
第一節 資產負債
第二節 交易
第一款 交易構成要素
第二款 交易要素結合關係
第三節 貸借
第一款 貸借之意義
第二款 貸借之定理
第三款 貸借之分錄
第三章 帳項及帳位
第一節 帳項
第二節 帳位
第四章 科目
第一節 屬於有價物之科目
第二節 屬於貸借金之科目
第三節 屬於損益之科目
第五章 帳簿及其記法
第一節 帳簿
第一款 主要簿
第二款 補助簿
第二節 帳式及其記法
第六章 結算
第一節 結算之準備
第一款 計算表
第二款 存品估價表
第二節 總清帳之結算
第三節 結算報告表
第七章 複式記帳實習例題
第八章 由單式簿記變為複式簿記
第一節 單式簿記之性質
第二節 單式簿記適用之範圍
第三節 單式簿記組織及登記法
第一款 現行單式簿記
第二款 記帳例題及登記實例
第四節 單式決算及實例
第五節 變單式為複式
第九章 複式記帳之變化（附帳式及其記法）
第一節 分割日記帳記帳法
第二節 單純式現金日記帳記帳法
第三節 改進式現金日記帳記帳法及傳票
第十章 複式記帳實習總例題
第十一章 未到商品 裝送品 委託品
第一節 未到商品
第二節 裝送品
第三節 委託品
第十二章 合夥販賣品
第一節 分擔式
第二節 全擔式
第十三章 各戶存欠及暫記
第一節 各戶存欠
第二節 暫記
第十四章 公司資本金與營業損益處分法
第一節 公司資本金
第二節 公司營業損益處分法
第十五章 存品估價法及未收未付各款決算法
第一節 存品估價法
第二節 未收未付各款決算法
第十六章 關於整理商品問題
第一節 商品帳項之分析
第二節 商品分類帳之設置
第三節 整理商品與記錄帳簿之聯絡
第四節 不點貨而確知存貨之法
第十七章 帳簿之組織
附錄
滿日術語對照表

Language Chinese
Publication date 康德八年[1941]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F715.51/16
主題
InfoField
商業會計
中圖分類
InfoField
F715.51
載體形態
InfoField
263頁

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current23:09, 11 June 2023Thumbnail for version as of 23:09, 11 June 2023835 × 1,235, 281 pages (6.79 MB)PencakeBot (talk | contribs)Upload 實用商業簿記 (1/1) by 高鶴齡著 (batch task; nlc:data_416,15jh000108,81426; 民國圖書.8; 實用商業簿記)

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