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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/22048


    Title: 台灣證券業會計制度
    Authors: 王美蘭;林谷峻
    Contributors: 淡江大學會計學系
    Keywords: 準備科目;基金提列;過渡性科目;preparation account;appropriated fund;by pass account
    Date: 1998-03-01
    Issue Date: 2009-11-30 13:51:12 (UTC+8)
    Publisher: 臺北縣淡水鎮 : 淡江大學
    Abstract: 證券業由於性質特殊,在會計處理上較一般行業複雜許多,而準備科目,基金提列與過渡性科目是其特色之一。本文除探討證券業會計制度的特性之外,並解釋台灣證券業業務經營範圍,舉實際分錄說明,最後則對證券業者的內部控制與進行討論。
    Because its special nature;the accounting in security company is more complex than in other indus t ry. For example;they use preparation account;appropriated fund and by pass account. This article not only discuss the accounting specialty of security company;but also explain the service that Taiwanese security company provide;the entries they prepare and their internal control system.
    Relation: 第五屆(98')海峽兩岸管理科學學術研討會論文集,頁237-250
    Appears in Collections:[會計學系暨研究所] 會議論文

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