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.
