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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/93385

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/93385

Title:	期中報表之研究
Authors:	陳登杉 Chen, Deng-Shan
Contributors:	高造都 Gao, Zao-Du 陳登杉 Chen, Deng-Shan
Keywords:	會計商業 ACCOUNTING BUSINESS
Date:	1975
Issue Date:	2016-05-06 11:59:14 (UTC+8)
Abstract:	第一章緒論，說明研究動機、目的、範圍、限制、及本論文之貢獻。第二章期中財務報表之歷史背景，本章說明期中報表發展經過，以及美國會計師公會，及美國會計協會對於此方面之探討。第三章期中財務報表之觀念介紹，本章說明期中財務報表性質、目的，以及期中淨利之觀念。第四章受季節性因素影響之企業，其編製期中報表、模式之介紹。第五章指導現行財務報表之一般公認會計原理介紹。第六章我國現行編製半年報表之介紹。第七章結論與建議。
Description:	碩士國立政治大學會計學系
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002008664
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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