Wikimedia Commons

File:NLC416-15jh001491-75462 會計學.pdf

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

Original file ‎(843 × 1,387 pixels, file size: 5.33 MB, MIME type: application/pdf, 163 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary

edit
會計學   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
[蘇皖邊區政府教育廳編審室編]
image of artwork listed in title parameter on this page
Title
會計學
Publisher
大眾書店
Description

分個人記帳、政府會計、商業會計、工業會計、賬務會計5編

目錄
緒言 為什麼要學會計
第一編 個人記賬
第一章 日記簿格式的研究
第一節 收方和付方
第二節 收付方的格式
第三節 收付方的記法
第四節 日期欄的作用和記法
第五節 摘要欄的記法
第六節 餘額欄的添設
第二章 個人記賬的實例
第一節 王文高二月份的用賬
第二節 王文高的日記簿
第二編 官廳會計
第一章 造預算
第一節 經常費和臨時費
第二節 預算表的格式（一）
第三節 預算表的格式（二）
第四節 預算表的實例―財經預算
第五節 預算表的實例―糧草預算
第六節 花名冊
第二章 簿記的方法
第一節 現金日記簿的格式和記法
1 現金日記簿的格式
2 現金日記簿的記法―入款記賬
第二節 糧草日簿的格式和記法
1 糧草日簿的格式
2 糧草日簿的記法―收項記賬
第三節 現金日記簿的記法―支款記賬
第四節 糧草日簿的記法―付出記賬
第五節 分類簿的格式
1 普通分類簿格式
2 分類簿的另一格式
第六節 分類簿的作用
第七節 分類簿的記法―過賬
第八節 糧草分類簿
第九節 分戶簿的格式和記法
第十節 試算
1 什麼叫試算
2 試算表的格式
3 編制試算表的準備工作
4 試算表的實例
5 試算表的原理
第十一節 結賬
1 什麼叫結賬
2 怎樣結賬
第十二節 決算書表的編制
1 決算表的格式
2 決算表的實例
3 收支對照表的格式
4 收支對照表的實例
5 單據粘存簿
第十三節 簿記方法的總結
第三編 商業會計
第一章 概論
第一節 什麼叫做商業會計
第二節 幾個名詞的解釋
第三節 資產、負債及資本的互相關係
第四節 交易的記法
1 什麼叫交易
2 交易記載的實例
3 交易記法的原則
第五節 記賬原則的應用
第二章 商業會計的記錄
第一節 幾種原始賬簿
1 購貨簿的格式及記法―附過賬
2 銷貨簿的格式及記法―附過賬
3 現金簿的格式及記法―收方記法
4 日記簿的格式及記法
5 現金簿的付方記賬格式
第二節 過賬
第三節 編制試算表
第四節 商品賬戶的結算
第五節 損益賬戶的結算
第六節 書表的編制
第七節 關於合作社的記賬說明
1 合夥會計的開始記錄
2 損益分配的方法
第四編 工業會計
第一章 概論
第一節 什麼叫工業會計
第二節 三個名詞的解釋（材料，在制品，製成品）
第三節 成本三要素
第四節 成本的公式
第二章 工業會計的組織
第一節 日記簿
第二節 材料分類賬的格式及記法
第三節 在制品分類賬的格式及記法
第四節 製成品成本記賬法
第五節 製成品進銷簿的格式和記法
第六節 結算報表的編制
第五編 財務會計
第一章 稅收部份
第一節 收解制度
1 稅收機關
2 保管及支付機關
3 金庫的組織機構
4 解款限期
5 送款書
第二節 五聯解款書的應用
1 解款書
2 解款書格式及說明
3 五聯解款書的用法說明―解款手續
第三節 稅款收入退回的手續
第四節 出口保證金的收解退回及沒收的手續
甲 出口保證金的收解手續
乙 出口保證金的退回手續
丙 出口保證金的沒收手續
第五節 三聯保證金收據格式及說明
第六節 邊緣區稅所徵收邊幣以外的貨幣的收支手續和記載
第七節 各級稅收機關結賬報表的編造
第八節 沒收貨物報解，變價手續及罰金的提獎手續
第九節 稅收會計科目
第十節 稅收機關應用的賬表
第二章 財政收支部份
第一節 總則
第二節 請款書格式及說明
第三節 經費核發手續
第四節 支付書格式及說明

Language Chinese
Publication date 民國三十七年[1948]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F230/33
主題
InfoField
會計學
中圖分類
InfoField
F230
載體形態
InfoField
152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
current06:47, 25 April 2023Thumbnail for version as of 06:47, 25 April 2023843 × 1,387, 163 pages (5.33 MB)PencakeBot (talk | contribs)Upload 會計學 (1/1) by [蘇皖邊區政府教育廳編審室編] (batch task; nlc:data_416,15jh001491,75462; 民國圖書-PD2022.4; 會計學)

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:NLC416-15jh001491-75462_會計學.pdf&oldid=761633200"