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File:NLC511-03003965-63359 會計學精義.pdf

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會計學精義   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
秦慶鈞
image of artwork listed in title parameter on this page
Title
會計學精義
Publisher
世界書局·不詳
Description

目錄
001 第一章概論
001001 第一節會計學之對象財產與人生
001002 第二節交易財產之變化增減
001003 第三節會計學之意義
001004 第四節廣義會計與狹義會計
001005 第五節會計學之種類
001006 第六節會計之功用
002 第二章財產泛論
002001 第一節財產之意義
002002 第二節資產負債之分類
002003 第三節財產與資本
002004 第四節財產與損益
002005 第五節收益支出與資本支出
002006 第六節資產負債與資本之關係
002007 第七節財產紀錄借貸原理
003 第三章資產
003001 第一節資產之意義及種類
003002 第二節資產價值之種類
003003 第三節資產估價之作用及原則
003004 第四節流動資產
003005 第五節遞延資產
003006 第六節固定資產
003007 第七節折舊
003008 第八節其他資產
004 第四章負債
004001 第一節負債之意義與分類
004002 第二節負債估價
004003 第三節流動負債
004004 第四節遞延負債
004005 第五節固定負債
004006 第六節其他負債
004007 第七節或有資產與或有負債
005 第五章資本
005001 第一節資本之意義及種類
005002 第二節資本之組織
005003 第三節獨資組織之資本
005004 第四節合夥經營之資本
005005 第五節公司之資本
005006 第六節公積
005007 第七節準備
006 第六章損失
006001 第一節損失之意義及種類
006002 第二節成本
006003 第三節管理費用
006004 第四節銷售費用
006005 第五節財務費用
006006 第六節非營業損失
007 第七章利益
007001 第一節利益之意義及種類
007002 第二節主要利益與非主要利益
007003 第三節非營業利益
007004 第四節損失與利益之關係
008 第八章會計制度之設計
008001 第一節會計制度之意義及內容
008002 第二節會計制度設計之原則
008003 第三節會計制度設計之步驟
008004 第四節會計報告
008005 第五節會計科目
008006 第六節會計簿籍
008007 第七節會計憑證
009 第九章會計程序
009001 第一節概說
009002 第二節評證之造具
009003 第三節賬簿之登記
009004 第四節結賬整理
009005 第五節結賬
009006 第六節會計報告之編制

Language Chinese
Publication date 1947(民國三十六年，再版)
Source
institution QS:P195,Q732353
(民國文獻)
主題
InfoField
會計;理論

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current11:44, 20 June 2023Thumbnail for version as of 11:44, 20 June 20231,758 × 2,487, 64 pages (6.27 MB)PencakeBot (talk | contribs)Upload 會計學精義 (1/1) by 秦慶鈞 (batch task; nlc:data_511,03003965,63359; 民國文獻.1; 會計學精義)

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