File:NLC416-15jh002752-86224 會計學.pdf

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Summary

會計學 (

)

Author

〔美〕Finney原著

Title

會計學

Publisher

國民出版社[發行者]

Description

目錄
第十六章企業組織——獨資與合夥
企業組織
獨資企業之資本淨值帳戶
設例之資料
結帳
結賬後之資本帳戶
結算資本淨額
報表
工作底稿
合夥企業
緒論
合夥企業之性質
合夥契約
帳與報表
合夥企業之資本淨值帳戶
合伙人投資
合伙人提存
結帳
工作底稿
報表
合伙人資本表
資產負債表
第十七章企業組織——合夥企業
損益分配率
例題資料
（1）均分法
（2）固定比例分配法
（3）期初資本額比例法
（4）平均資本比率法
（5）計息後再依固定比率分配法
（6）計俸後再照固定比率分配法
（7）計俸計息後再分餘額
利息與俸薪如超過純益時處理之方法
帳表上標示分配利益之方法
工作底稿
損益計算書
合伙人資本表
損益帳
人事之更動
帳上數字之整理
整理資本帳之又一法
合伙人變動時之會計上入帳之方法
合夥企業之解散
設例
資產之處理
損益之分配
現金之分配
第十八章企業組織——公司
公司之組織
股票
股票之轉讓
股票之種類
優先股
優先股普通股在資產負債表上表示之方法
額定股本未發股本
發行股票之分錄
以股票易財產
獎金股票
開辦費
資產負債表上表示應收股款之方法
股票折價獎金及溢價帳戶
公司之特殊帳
應收股款帳
股本總帳
董事與股東會議錄
第十九章企業組織——公司（續）
合夥改組為公司
設例之資料
資產價值之整理與增加投資
改組之分錄
繼續使用舊帳之方法
結清舊帳創立新帳
庫藏股票
定義
資產負債表表示庫藏股票之方法
庫股票交易之入帳
無票面額股票
票面額不能表示股票之價值
無票而價之優點
發行無票面額股票之分錄
設例
法律規定之不同
無票面額之庫藏股票
設例
公積與股息
公積之來源
股息
已公布之股息為負債
股票股息
優先股之應付股利
合夥組織與公司組織利弊比較
第二十章製造成本帳
製造成本
損益計算書與公積表
工作底稿
結帳
整理
製造成本帳戶之分錄
期初在制品之存貨
本年耗用材料
直接人工成本
製造費用帳
期末在制品盤存
損益與公積戶之分錄
銷貨成本轉入損益帳
結轉銷貨費用之分錄
結轉普通費用之分錄
財務收支之分錄
公積帳之分錄
製造成本與損益帳
第二十一章帳戶之編號——費用之統制
帳戶之編號圖表
帳戶號數之優點
應付憑單登帳簿
現金支出簿
現金收入簿
帳號與銷號
應付憑單與帳號
帳戶之組織
帳號式報表
負債及資本淨值
費用帳戶之統馭
登記表
由應付憑單過帳
第二十二章現金
何謂現金
內部牽制
現金之收入
現金支出表
現金簿中之銀行專欄
另用現金
與銀行往來之手續
開立銀行帳戶
存款
存款餘額之查考
雜項服務
銀行結單
核對
核對之設例
核對後之整理
由銀行發給薪工之處理方法
以支票發給股息
第二十三章應收與應付款項——簿記上之格式
對人帳戶之格式
往來賬戶
應收帳款帳戶之首端
數額之加字與符號
信用限度與應收賬款及應收票據帳
送貨收款銷售法
統馭帳之特殊問題
創立統馭帳戶
補助帳之自動核對
補助帳之分組
應收帳款估價
應收帳款與準備
壞帳準備之估計
壞帳之銷除
壞帳之收回
銷貨退回折讓運費現金折扣等準備
銷貨退回之折扣
現金折扣與運費
資產負債表上之應收帳款
補助帳中之紅字
第二十四章應收與應付款項——原始記錄之票據登記簿
原始記錄之票據登記簿
應收票據登記簿
應付票據登記簿
處理進貨折扣之又一法
前法之重述
更改處理折扣之方法
第二十五章存貨——火災損失——登記預收預付之兩種方法
存貨
成本與市價
與毛利之關係
先進先用法
毛利法之估計存貨
火災損失
設例之資料
折舊之整理
結帳
火災損失帳
處理預收預付之兩種方法
前述之方法
處理預付預收之又一法
設例
不經費用戶與收益戶
第二十六章製造成本帳統馭——永續盤存制
材料
材料之買進
耗用材料
在制品
成本單
材料
直接人工
製造費用
成品
永續盤存卡
在制品之轉成品
成品之賣出
存貨之統馭
材料人工製造費用
耗用材料
在制品所耗用之直接人工
製造費用轉入在制品帳
成本因素轉帳後之總帳
製成品成本
銷貨成本
綜論
二十章與二十六章所述方法之比較
多分配與少分配製造費用之處理
帳結
工作底稿
報表
第二十七章固定資產定義
股東資產之定義
固定資產之分類
工廠資產
獲得時之成本
折舊
為享有資產而作之支出
廢棄資產之賣出
登記簿
天然富源
價值
折耗
應予攤銷之無形固資
專利權
版權
特許權
租賃權與租賃資產之改良
無須攤銷之無形固資
商標
商譽
資產負債表之固定資產
第二十八章公司債基金基金準備
公司債與抵押
本票
抵押
抵押債票
公司債之分類
第一次抵押第二次抵押
記名與息條
發行公司債之分錄
付息期間發行債票
債票之付息
債票折價
公司債折價之攤銷
公司債溢價
公司債之贖回
償債基金
償債基金準備
第二十九章寄銷
定義
寄銷之原因
寄銷人與承銷人之關係
寄銷報告單
寄銷會計
寄銷人帳
承銷人帳
第三十章工廠總帳——秘密帳——報表之分析
工廠總帳
製造帳之補助帳與統馭帳
原始帳
普通日記帳
應付憑單登記簿
工廠日記帳
工廠補助帳
工廠總帳
製造費用餘額
工作底稿
秘密帳
用意
設例
秘密現金帳
損益與公積之秘密
工作底稿
普通總帳之結帳
秘密帳之結帳
報告分析
附分析百分比之比較資產負債表
比較資產負債表
比較損益計算書
運用資本比率
酸性試驗
流動資產之變動
銷貨與應收帳款之比
成品之周轉率
材料之周轉率
資本淨值與負債之比
股票之記帳值
資本淨值與固定資產之比
銷貨與固定資產之比
淨益與銷貨之比
淨益與資本淨值之比
綜論

Language

Chinese

Publication date

民國三十四年[1945]

Source

National Library of China

	Native name	中国国家图书馆
	Parent institution	Ministry of Culture and Tourism of the People's Republic of China
	Location	Zizhuyuan Subdistrict , People's Republic of China
	Coordinates	39° 56′ 34.19″ N, 116° 19′ 02.71″ E
	Established	9 September 1909 / 1909
	Authority file	: Q732353 VIAF: 126033716 ISNI: 0000000121524522 LCCN: no2001051712 NLA: 36591857 GND: 10005426-2 WorldCat

(民國時期文獻民國圖書)

館藏信息

MG/F230/44

主題

會計學

中圖分類

F230

載體形態

189頁

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	Date/Time	Thumbnail	Dimensions	User	Comment
current	22:15, 11 June 2023		889 × 1,210, 197 pages (6.12 MB)	PencakeBot (talk \| contribs)	Upload 會計學 (1/1) by (美)Finney原著 (batch task; nlc:data_416,15jh002752,86224; 民國圖書.9; 會計學)

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Conversion program	Foxit GSDK - Foxit Software Inc.
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Version of PDF format	1.7

File:NLC416-15jh002752-86224 會計學.pdf

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