【20 天 (結果變5天) 來 Skim + Scan (04):一頁書心得 (高中數學這樣教)】
https://www.penana.com/article/1650704
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因為時間關係,我把 20 本縮減為 5 本。
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Day 23 ~ Day 27,我會列出五本會計學/數學相關書籍,從裡頭擷取一頁 (結果超過一頁~) 內容,然後寫一個小小的心得。
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from 博客來網路書店・我的電子書櫃「日記創挑書單」
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今天這本書是《會計術語比較大全:商務人士必知的會計知識》,作者是石川和男,譯者是趙鴻龍。
https://www.books.com.tw/products/E050186360?sloc=main
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目錄
.前言109Please respect copyright.PENANASeUq02urEm
109Please respect copyright.PENANAitMcRpZBgy
CHAPTER① 不了解會計的全貌!109Please respect copyright.PENANA0n9Sm0qyCs
.沒有會計,公司就不可能經營下去!109Please respect copyright.PENANAxW5RSiRVkY
「簿記」和「會計」有何區別?109Please respect copyright.PENANAv07j7av6By
.公司版 成績單!109Please respect copyright.PENANAEt9kyKL9sW
「經營績效」和「財務狀況」有何區別?109Please respect copyright.PENANAuCxJYlvbH7
.完美記錄簿記上的交易!109Please respect copyright.PENANAZVvruxC4m9
「分錄帳」和「總分類帳」有何區別?109Please respect copyright.PENANAAofyrmeui2
.主角有兩個,其餘是配角!109Please respect copyright.PENANAprQpkiu6PL
「主要帳簿」和「輔助帳簿」有何區別?109Please respect copyright.PENANASGPFds84vx
.回顧過去還是放眼未來!109Please respect copyright.PENANAuOJmigNDJM
「財務會計」和「管理會計」有何區別?109Please respect copyright.PENANArZB0FUSUHR
.低價進貨高價賣出!或是自產自銷!109Please respect copyright.PENANATX0umv9GGB
「商業簿記」和「工業簿記」有何區別?109Please respect copyright.PENANAvASYB96MSf
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CHAPTER② 不了解財務報表的結構!109Please respect copyright.PENANAk1qr21qscb
.謎題解開了!所以左右是一致的!109Please respect copyright.PENANAnFByN8edXG
「資產」和「負債+淨資產」有何區別?109Please respect copyright.PENANAzQSHw6ktEr
.按照換成金錢的順序排列!109Please respect copyright.PENANAT8egDFI9wi
「流動資產」和「固定資產」有何區別?109Please respect copyright.PENANAHvjUQH05IV
.按照償還順序排列!109Please respect copyright.PENANA2j5MuM5EVK
「流動負債」和「固定負債」有何區別?109Please respect copyright.PENANARoe4H9xzW7
.流量vs存量109Please respect copyright.PENANAdXeqx2gpt1
「股東權益變動表」和「淨資產科目」有何區別?109Please respect copyright.PENANA2t8HSFztkQ
.收入減去費用就會產生利潤!109Please respect copyright.PENANAvhHsrAUgZ2
「收入」和「費用」有何區別?109Please respect copyright.PENANAl0H2s07Sxm
.想知道本業和其他方面的收益!109Please respect copyright.PENANALVb0jzV2zN
「營業收入」和「營業外收入」有何區別?109Please respect copyright.PENANAmvJk6Z9AyN
.超有料級!只要記住就不會忘的損益表閱讀方法109Please respect copyright.PENANAjMgWOFda18
「經常利益」和「本期淨利」有何區別?109Please respect copyright.PENANAGPBJ0tkkm1
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CHAPTER③ 不了解會計科目!109Please respect copyright.PENANABlpfkfi29i
.你所不知道的現金世界109Please respect copyright.PENANAIG7ppljLcP
「一般的現金」和「簿記上的現金」有何區別?109Please respect copyright.PENANAX7essxwJ3U
.沒有利息,沒有存摺,不能使用ATM !到底什麼是支票存款?109Please respect copyright.PENANAKPc3m2rs0G
「活期存款」和「支票存款」有何區別?109Please respect copyright.PENANAI5J4Yee6y9
.可不能老是笑嘻嘻地只收現金109Please respect copyright.PENANAxderq92ymK
「應收帳款」和「應收票據」有何區別?109Please respect copyright.PENANAhfPJ7iCZ11
.雖然都是事後付款,但有一點不同!109Please respect copyright.PENANAXGijgfKsvO
「應付帳款」和「其他應付款」有何區別?109Please respect copyright.PENANAnHjO4RNeUb
.都是先付款,差別在哪?109Please respect copyright.PENANACO9Dp8NSVI
「預付款項」和「預付費用」有何區別?109Please respect copyright.PENANAj7EIfcndOf
.是「暫時」收取還是支付?109Please respect copyright.PENANAr4xhEodxAC
「暫收款」和「暫付款」有何區別?109Please respect copyright.PENANA5HaXrpjump
.宜得利都有販售!109Please respect copyright.PENANA7Mnqk7J3ZV
「消耗品」和「備品」有何區別?109Please respect copyright.PENANAhBnj5jCScw
.消耗品最終會轉換成消耗品費109Please respect copyright.PENANAEvyiOQLO3j
「消耗品」和「消耗品費」有何區別?109Please respect copyright.PENANAqYOvKAQ1yk
.你有抱怨過吧!為什麼實領薪資這麼少!109Please respect copyright.PENANAxgy7i0pcvB
「董事報酬」和「薪資」有何區別?109Please respect copyright.PENANArDd6rXk3RL
.從失戀假到照顧老人……109Please respect copyright.PENANAosrAy71o48
「福利厚生費」和「法定福利費」有何區別?109Please respect copyright.PENANAXXKPlANJuT
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CHAPTER④ 不了解結算業務!109Please respect copyright.PENANANnp4ortsH2
.結算書居然不是財務報表……109Please respect copyright.PENANAudJF4lDRdR
「結算書」和「財務報表」有何區別?109Please respect copyright.PENANA0qHQY4tFzg
.結算日和生日一樣,可以不同日,也可以是同一天109Please respect copyright.PENANAgOIXzcTUAc
「3月結算」和「12月結算」有何區別?109Please respect copyright.PENANAxt5YkMoL8D
.咦!週、月、季度、半年,結算期間還真不少!109Please respect copyright.PENANA0akypz6dTO
「正式結算」和「中間結算」有何區別?109Please respect copyright.PENANAD6qqJURtF0
.合併是去除內臟脂肪變得苗條109Please respect copyright.PENANArESfYclxxy
「單獨結算」和「合併結算」有何區別?109Please respect copyright.PENANAPkvJiQTuFM
.為什麼辦理結算手續期間不能去喝一杯?109Please respect copyright.PENANAxwzcKooyh0
「日常程序」和「結算程序」有何區別?109Please respect copyright.PENANAyY2EJVLcHj
.諸行無常!有形的東西終有損壞的一天109Please respect copyright.PENANAVZxGDPYxMQ
「定額法」和「定率法」有何區別?109Please respect copyright.PENANAtzBcrA44lT
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CHAPTER⑤ 不了解會計實務!109Please respect copyright.PENANAPpOtfgNhjg
.財務報表就交棒給……109Please respect copyright.PENANADYTZ8j30hu
「經理」和「財務」有何區別?109Please respect copyright.PENANA64micaqS0C
.薄薄一張紙卻有最強的威力!安全、輕便、好數!109Please respect copyright.PENANAElvH9FBD67
「支票」和「票據」有何區別?109Please respect copyright.PENANAsPv9O6Tr09
.是借錢還是募資!109Please respect copyright.PENANAJX8JuhmSNF
「公司債」和「股票」有何區別?109Please respect copyright.PENANALOtnekmTFh
.展望未來還是重視平衡?109Please respect copyright.PENANAfPpS25Sqkh
「現金收付表」和「現金流量表」有何區別?109Please respect copyright.PENANArAnwCjRDZg
.與日常的使用方式不同109Please respect copyright.PENANAlJwFcW3A4p
「降價」和「打折、折扣」有何區別?109Please respect copyright.PENANAG803910ZxU
.雖然一開始相同,但時間一久便大不相同!109Please respect copyright.PENANAAyQhZzaEkU
「單利」和「複利」有何區別?109Please respect copyright.PENANAqBcbDdvAyD
.吹毛求疵!只是個人龜毛,請別在意!109Please respect copyright.PENANAK2u9kq0SUK
「取得價額」和「取得成本」有何區別?109Please respect copyright.PENANAEPRbmoX9Mb
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CHAPTER⑥ 不了解分析方法!109Please respect copyright.PENANAqNGKE9qPK3
.由誰來分析那些資料?109Please respect copyright.PENANAWdpO0C5Gzi
「內部分析」和「外部分析」有何區別?109Please respect copyright.PENANARKBw8iVlhl
.與黑字或赤字公司做生意?109Please respect copyright.PENANAL90LZ4v9MQ
「銷貨毛利率」和「本期淨利率」有何區別?109Please respect copyright.PENANAyY3i8PqvEx
.光喊口號並無法提升公司的業績!109Please respect copyright.PENANALNLfPxm49S
「變動成本」和「固定成本」有何區別?109Please respect copyright.PENANAVZwDRLEvfy
.邊玩邊學收支平衡點銷售額的計算方式吧!109Please respect copyright.PENANAFDlxhBr7oe
「收支平衡點銷售額」和「簡易收支平衡點銷售額」有何區別?109Please respect copyright.PENANAxHeWVuSVcZ
.P/L、B/S都會用到的最強分析!109Please respect copyright.PENANAMs7u1qfPnK
「ROE」和「ROA」有何區別?109Please respect copyright.PENANAtndnuQzP1D
.安全性分析!用三分鐘了解客戶的危機狀況109Please respect copyright.PENANAjmqb9uf9to
「流動比率」和「速動比率」有何區別?109Please respect copyright.PENANAO0ELHSigOO
.不光是收益性和安全性!生產性和成長性也很重要!109Please respect copyright.PENANAFRgWcqR6O9
「生產性分析」和「成長性分析」有何區別?109Please respect copyright.PENANAQ9RfBliDnc
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CHAPTER⑦ 不了解企業會計準則!109Please respect copyright.PENANAhdGPYaHX3R
.名會計柯南「真相只有一個」嗎?109Please respect copyright.PENANAj4gflIvAIQ
「絕對真實」和「相對真實」有何區別?109Please respect copyright.PENANAW4lY1m9rql
(根據真實性原則)109Please respect copyright.PENANAWqtVuCiHGa
.依靠記錄還是親眼所見?109Please respect copyright.PENANAfmJC9YCph0
「損益法」和「財產法」有何區別?109Please respect copyright.PENANAtH6hGyKadc
(根據正規簿記原則)109Please respect copyright.PENANAddG3ynBmdT
.可以吃蘋果但別把蘋果樹砍掉!109Please respect copyright.PENANAxZTEKNg7Ox
「資本交易」和「利潤交易」有何區別?109Please respect copyright.PENANA4hrSjIXDgd
(根據資本交易和損益交易區分原則)109Please respect copyright.PENANA6gI1JNyLaL
.讓財務報表更容易閱讀!109Please respect copyright.PENANAlgnaKTFYAY
「P/L表示」和「B/S表示」有何區別?109Please respect copyright.PENANANzZufHHvbB
(根據明瞭性原則)109Please respect copyright.PENANAFUBYbpwJ4i
.決定持續經營,就會產生各種問題!109Please respect copyright.PENANAbSVf0meJvs
「臨時企業」和「存續企業」有何區別?109Please respect copyright.PENANAVoiRatMBQN
(根據持續性原則)109Please respect copyright.PENANAl49I1CBHmS
.保護企業免於倒閉的大原則!109Please respect copyright.PENANAYbMGfn0JVg
「現金主義會計」和「發生主義會計」有何區別?109Please respect copyright.PENANAbLJQ2hlZg9
(根據保守主義原則)109Please respect copyright.PENANAQMTGRpdCVR
.會計負責人每年都想抱怨的部分!109Please respect copyright.PENANAhXHjTVS09Y
「公司法」和「金融商品交易法」有何區別?109Please respect copyright.PENANAisf3LF7NIA
(根據單一性原則)109Please respect copyright.PENANALAq7RqLb9S
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.後記
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from《會計術語比較大全:商務人士必知的會計知識》
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這本書,開宗明義就指出「簿記」(aka 記帳) 和「會計」的差異:簿記,是把交易記錄在「帳簿」上面;而會計,除了記帳以外,還根據這些帳簿,整理出不同面向的財務報表,向企業的各方利害關係人報告「這家公司 (目前) 財務狀況」 (請見上開「總結」截圖)。
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這本書原文為日文,雖說會計觀念應該大同小異,可是專業術語可能會有差異,包括譯詞,所以參考即可。同理,以下的資訊/資料,只在台灣適用,不同地區的讀者們,也是看看就好。
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我整理出來,是給自己留個資訊/資料的「標籤貼紙」,方便日後追索、搜尋;而這個日記創挑,因為參與者眾多,所以大家的日記,皆分散於各處,當然包括我的「MBTI 日記」和「會計學筆記」—— 我已經將這些篇章,彙整在我的網誌《考律師這件事及其他》裡面 (比這裡的進度晚三天半),有興趣的讀者,不妨到那裡一覽全貌吧。
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【會計師和記帳士專技人員國家考試&執業方面的差異】
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出處:https://www.tkbgo.com.tw/article/toArticle?article_id=684
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【會計師國考命題大綱】認證會計師 (英文:Certificated Public Accountant,CPA)
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出處:https://wwwc.moex.gov.tw/main/content/wHandMenuFile.ashx?file_id=1846
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【記帳士國考命題大綱】認證記帳士 (英文:Certificated Public Bookkeeper,CPB)
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出處:https://wwwc.moex.gov.tw/main/content/wHandMenuFile.ashx?file_id=223
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今天是「會計師」和「記帳士」的資訊。我不是會計學系畢業;而我在研究所畢業,有其專業很久以後,為了圓夢,終於去念了法律學系取得法學學士學位,有資格考律師和記帳士,沒資格考會計師。
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會計師考試是高考,採每個科目分別需要 60 分 (含) 以上及格制,及格科目成績可以個別保留三年;記帳士考試是普考,採平均 60 分 (含) 以上及格制,不過因為國文 (多元式作文) 可能拉高平均分,所以不含國文的專業科目 (四科),平均至少要 50 分以上才算通過。
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小 Tips:國考的「OO師」是高考,「OO士」是普考。
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我打算衝高兩科法科,至於「會計學概要」、「租稅申報實務」這兩科,每科至少考到 50 分,所有科目加起來平均及格,而且專業科目平均達 50 分以上。
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今天到此為止,我們有緣再見!!
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