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File:NLC511-03003785-66246 電業會計.pdf

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電業會計   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
楊濤
image of artwork listed in title parameter on this page
Title
電業會計
Publisher
立信會計圖書用品社·上海
Description

目錄
001 第一章緒論
001001 第一節本書之目的
001002 第二節電業會計之特質
001003 第三節電廠組織概要
001004 第四節電廠各部分與會計科之關係
001005 第五節帳簿組織
002 第二章會計科目
003 第三章收支實務（上）
003001 第一節電費之收入及退還
003002 第二節雜項收入及退還
003003 第三節保證金之收入及退還
004 第四章收支實務（下）
004001 第一節零星款項之支付
004002 第二節購料貨款之支付
004003 第三節現金簿
005 第五章材料之管理與會計（上）
005001 第一節材料帳簿之組織
005002 第二節請購及訂購
005003 第三節收料及發料
005004 第四節退料
006 第六章材料之管理與會計（下）
006001 第一節分類及編號
006002 第二節單價及單位
006003 第三節盤查及盈虧處理
006004 第四節文具及庶務用品
007 第七章工資會計實務
007001 第一節工作券及加工券
007002 第二節工資登記簿
007003 第三節工資之分析
008 第八章固定資產
008001 第一節固定資產之分類
008002 第二節未完工程
008003 第三節固定資產登記
008004 第四節固定資產之折舊
009 第九章電度成本及電價
010 附錄一電氣事業標準會計科目制度
011 附錄二電氣事業盈餘分配科目
012 附錄三電氣業會計科目
013 1用戶紀錄
014 2抄表紀錄
015 3收費紀錄
016 4發票單
017 5送票單
018 6收費日報表
019 7應收電費收據庫存登記簿
020 8電費收據庫存日報表
021 9電費退款單
022 10退還電費收據理由單
023 11清理欠費手續單
024 12雜項收入繳款單
025 13出租電器登記簿
026 14應收租費通知單
027 15賠表賠科通知單
028 16雜項收入退款單
029 17保證金繳款單
030 18保證金登記卡片
031 19保證金退款單
032 20應付物料款登記簿
033 21支付貨款憑單
034 22現金收支登記簿
035 23現金簿
036 24材料卡片
037 25移料單
038 26材料簽
039 27材料分類帳（a.b兩式）
040 28材料收發計數單
041 29請購單
042 30詢價單
043 31訂購單
044 32購料登記簿
045 33收料報告單
046 34購置簿
047 35領料證
048 36領料簽回單
049 37用料簿
050 38退料通知單
051 39退料簿
052 40材料盤查盈虧報告單
053 41派工券
054 42工作券（甲式）
055 43工資登記簿
056 44臨時工工資登記簿
057 45臨時工工資單
058 46工資分析日報單
059 47工資分析登記簿
060 48工程請求單
061 49承辦工程單
062 50工程帳
063 51未完工程登記簿
064 52修造工作單
065 53土地登記簿
066 54建築登記簿
067 55機件設備登記簿
068 56物品登記簿
069 57電錶及出租設備紀錄

Language Chinese
Publication date 1939(民國二十八年);1947(民國三十六年, 四版)
Source
institution QS:P195,Q732353
(民國文獻)

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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or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation.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.

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