File:NLC416-15jh002263-86262 成本會計講義.pdf

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Original file (914 × 1,337 pixels, file size: 6.62 MB, MIME type: application/pdf, 132 pages)

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Summary

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成本會計講義   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
[華東財辦工礦部編]
image of artwork listed in title parameter on this page
Title
成本會計講義
Publisher
華東財辦工礦部
Description

內收成本會計概論、營業部手續及其記錄、倉務部手續及其記錄、造產部手續及其記錄、會計部實務及其記錄，共5章

目錄
第一章 成本會計概況
第一節 成本之意義
第二節 成本會計之意義
第三節 成本會計之重要
第四節 一般工廠之組織
第五節 成本制度及成本分錄
第一項 製造業之種類
第二項 成本制度之種類
第三項 成本之分類
第二章 營業部手續及其記錄
第一節 購進原料之手續
第二節 出售成品之手續
第三節 營業記錄之手續
第三章 倉務部手續及其記錄
第一節 倉務部一般組織與分工及其手續
第二節 正理存貨之手續
第三節 記錄與結報
第四節 分散保管之處理
第四章 產造部手續及其記錄
第一節 領用原料
第二節 人工之記錄
第一項 工資制度
第二項 人工報告紙編制
第三項 上下工之登記方法工人之編號
第三節 各製造間領發手續及生產記錄報告
第一項 領發手續
第二項 生產記錄報告
第四節 原料人工匯總報告及製成品交庫
第五節 月終生產記錄匯總報告
第五章 會計部實務及其記錄
第一節 賬簿組織
第一項 主要賬簿
第二項 補助賬簿
第三項 補助記錄
第二節 會計科目之設置
第三節 主要成本之記錄及其計算方法
第一項 原料成本之記錄及計算方法
第二項 人工成本之記錄
第三項 費用成本之記錄
（一） 實際費用分攤之記錄
（二） 經常費用分攤及記錄
（三） 固定資產之折舊處理及分攤方法
（四） 固定資產折舊幾種特殊問題的處理及其記錄
第四節 製成品成品計算方法及其記錄
第五節 銷貨及銷貨成本之記錄
第六節 會計部及會計事項匯總之記錄
第七節 期終結帳正理及決算表之編制
第一項 月終結賬之正理
第二項 決算表之編制
（一） 資產負債表及其附表之編制
（二） 損益計算書及其附表之編制
（三） 損益賬戶之結算

Language Chinese
Publication date [1948]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F234.2/10
主題
InfoField
成本會計
中圖分類
InfoField
F234.2
載體形態
InfoField
134頁

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Public domain
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current07:06, 25 April 2023Thumbnail for version as of 07:06, 25 April 2023914 × 1,337, 132 pages (6.62 MB)PencakeBot (talk | contribs)Upload 成本會計講義 (1/1) by [華東財辦工礦部編] (batch task; nlc:data_416,15jh002263,86262; 民國圖書-PD2022.4; 成本會計講義)

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