因為時間關係，我把 20 本縮減為 5 本。
96Please respect copyright.ＰＥＮＡＮＡiI2Wcp6g6W
這連續五天 (Mar/05～Mar/09)，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。
96Please respect copyright.ＰＥＮＡＮＡovVlsiac0v
from 博客來網路書店・我的電子書櫃「日記創挑書單」
96Please respect copyright.ＰＥＮＡＮＡvGIgveTb4q
96Please respect copyright.ＰＥＮＡＮＡqfbogNkxVa
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
96Please respect copyright.ＰＥＮＡＮＡAQZqJoMqQi
目錄
．前言96Please respect copyright.ＰＥＮＡＮＡFAXwIa7e5B
96Please respect copyright.ＰＥＮＡＮＡCGSXcab7Kb
CHAPTER① 不了解會計的全貌！96Please respect copyright.ＰＥＮＡＮＡiGBbK8izVM
．沒有會計，公司就不可能經營下去！96Please respect copyright.ＰＥＮＡＮＡxccDu8osat
「簿記」和「會計」有何區別？96Please respect copyright.ＰＥＮＡＮＡyZNuVCVvsm
．公司版 成績單！96Please respect copyright.ＰＥＮＡＮＡARl0Tb94eD
「經營績效」和「財務狀況」有何區別？96Please respect copyright.ＰＥＮＡＮＡPOxbaRhxY8
．完美記錄簿記上的交易！96Please respect copyright.ＰＥＮＡＮＡ1LVE1ZPaBf
「分錄帳」和「總分類帳」有何區別？96Please respect copyright.ＰＥＮＡＮＡn8KbD4FF3i
．主角有兩個，其餘是配角！96Please respect copyright.ＰＥＮＡＮＡIPZBrkMxQl
「主要帳簿」和「輔助帳簿」有何區別？96Please respect copyright.ＰＥＮＡＮＡ8Pl7rhpdto
．回顧過去還是放眼未來！96Please respect copyright.ＰＥＮＡＮＡZ8p3uHhcFL
「財務會計」和「管理會計」有何區別？96Please respect copyright.ＰＥＮＡＮＡmgefoKCjnC
．低價進貨高價賣出！或是自產自銷！96Please respect copyright.ＰＥＮＡＮＡXEFT7LtpIa
「商業簿記」和「工業簿記」有何區別？96Please respect copyright.ＰＥＮＡＮＡKLChdrYp6H
96Please respect copyright.ＰＥＮＡＮＡ4gL5bUbFOD
CHAPTER② 不了解財務報表的結構！96Please respect copyright.ＰＥＮＡＮＡB4IpG6b9nX
．謎題解開了！所以左右是一致的！96Please respect copyright.ＰＥＮＡＮＡRLvOSgeSu0
「資產」和「負債+淨資產」有何區別？96Please respect copyright.ＰＥＮＡＮＡaxQ4aZDTQM
．按照換成金錢的順序排列！96Please respect copyright.ＰＥＮＡＮＡ3Sa1uIfUXG
「流動資產」和「固定資產」有何區別？96Please respect copyright.ＰＥＮＡＮＡbRseGnY40B
．按照償還順序排列！96Please respect copyright.ＰＥＮＡＮＡCxU45AJ6N7
「流動負債」和「固定負債」有何區別？96Please respect copyright.ＰＥＮＡＮＡMLAEBvrAyr
．流量vs存量96Please respect copyright.ＰＥＮＡＮＡTzO0CGGWri
「股東權益變動表」和「淨資產科目」有何區別？96Please respect copyright.ＰＥＮＡＮＡxkbif13ElC
．收入減去費用就會產生利潤！96Please respect copyright.ＰＥＮＡＮＡNbzSkruubr
「收入」和「費用」有何區別？96Please respect copyright.ＰＥＮＡＮＡtHNFicdebz
．想知道本業和其他方面的收益！96Please respect copyright.ＰＥＮＡＮＡuDvOtM0FJX
「營業收入」和「營業外收入」有何區別？96Please respect copyright.ＰＥＮＡＮＡWIZoFRbhys
．超有料級！只要記住就不會忘的損益表閱讀方法96Please respect copyright.ＰＥＮＡＮＡEO6ozMlBed
「經常利益」和「本期淨利」有何區別？96Please respect copyright.ＰＥＮＡＮＡzJeJRN8zho
96Please respect copyright.ＰＥＮＡＮＡQnlsuDQcwP
CHAPTER③ 不了解會計科目！96Please respect copyright.ＰＥＮＡＮＡrq8qArN0Sn
．你所不知道的現金世界96Please respect copyright.ＰＥＮＡＮＡFHWMwyiTy7
「一般的現金」和「簿記上的現金」有何區別？96Please respect copyright.ＰＥＮＡＮＡ40LKsgqGsK
．沒有利息，沒有存摺，不能使用ATM ！到底什麼是支票存款？96Please respect copyright.ＰＥＮＡＮＡc9F44rRH41
「活期存款」和「支票存款」有何區別？96Please respect copyright.ＰＥＮＡＮＡqSMOqlNImL
．可不能老是笑嘻嘻地只收現金96Please respect copyright.ＰＥＮＡＮＡpikPXy2rF3
「應收帳款」和「應收票據」有何區別？96Please respect copyright.ＰＥＮＡＮＡ4nWz4U01AB
．雖然都是事後付款，但有一點不同！96Please respect copyright.ＰＥＮＡＮＡPHP2up3BzD
「應付帳款」和「其他應付款」有何區別？96Please respect copyright.ＰＥＮＡＮＡgJuh4yqRbk
．都是先付款，差別在哪？96Please respect copyright.ＰＥＮＡＮＡVJsidH2W3b
「預付款項」和「預付費用」有何區別？96Please respect copyright.ＰＥＮＡＮＡZrX56sRdoB
．是「暫時」收取還是支付？96Please respect copyright.ＰＥＮＡＮＡaRfh319FPJ
「暫收款」和「暫付款」有何區別？96Please respect copyright.ＰＥＮＡＮＡX7YPdXounI
．宜得利都有販售！96Please respect copyright.ＰＥＮＡＮＡCk26HrgqvZ
「消耗品」和「備品」有何區別？96Please respect copyright.ＰＥＮＡＮＡYQo74vVM4R
．消耗品最終會轉換成消耗品費96Please respect copyright.ＰＥＮＡＮＡD9Nf552YWt
「消耗品」和「消耗品費」有何區別？96Please respect copyright.ＰＥＮＡＮＡ8v9qeYljk7
．你有抱怨過吧！為什麼實領薪資這麼少！96Please respect copyright.ＰＥＮＡＮＡgGC2JmlMht
「董事報酬」和「薪資」有何區別？96Please respect copyright.ＰＥＮＡＮＡOfLKG9DL3z
．從失戀假到照顧老人……96Please respect copyright.ＰＥＮＡＮＡQheV6lcE1h
「福利厚生費」和「法定福利費」有何區別？96Please respect copyright.ＰＥＮＡＮＡukWrmC23Fk
96Please respect copyright.ＰＥＮＡＮＡpiyPD0i1Sc
CHAPTER④ 不了解結算業務！96Please respect copyright.ＰＥＮＡＮＡpZwAhyPqBY
．結算書居然不是財務報表……96Please respect copyright.ＰＥＮＡＮＡOhHKN6YO4s
「結算書」和「財務報表」有何區別？96Please respect copyright.ＰＥＮＡＮＡAvBrtvrdfl
．結算日和生日一樣，可以不同日，也可以是同一天96Please respect copyright.ＰＥＮＡＮＡ1QQcGVM25F
「3月結算」和「12月結算」有何區別？96Please respect copyright.ＰＥＮＡＮＡebEQdrVpks
．咦！週、月、季度、半年，結算期間還真不少！96Please respect copyright.ＰＥＮＡＮＡPDpYKiqeiY
「正式結算」和「中間結算」有何區別？96Please respect copyright.ＰＥＮＡＮＡHN7kAmD4mb
．合併是去除內臟脂肪變得苗條96Please respect copyright.ＰＥＮＡＮＡx4Q9tJsfvI
「單獨結算」和「合併結算」有何區別？96Please respect copyright.ＰＥＮＡＮＡiVIamjTlMe
．為什麼辦理結算手續期間不能去喝一杯？96Please respect copyright.ＰＥＮＡＮＡrqjgaGq5jr
「日常程序」和「結算程序」有何區別？96Please respect copyright.ＰＥＮＡＮＡvfa6KFkkTy
．諸行無常！有形的東西終有損壞的一天96Please respect copyright.ＰＥＮＡＮＡLTtdvEEooc
「定額法」和「定率法」有何區別？96Please respect copyright.ＰＥＮＡＮＡWrnyGCdjzt
96Please respect copyright.ＰＥＮＡＮＡypJLfsW2IT
CHAPTER⑤ 不了解會計實務！96Please respect copyright.ＰＥＮＡＮＡT53WknzXuo
．財務報表就交棒給……96Please respect copyright.ＰＥＮＡＮＡAB7ot325nX
「經理」和「財務」有何區別？96Please respect copyright.ＰＥＮＡＮＡzjOddpVlLq
．薄薄一張紙卻有最強的威力！安全、輕便、好數！96Please respect copyright.ＰＥＮＡＮＡWWy46sQcGe
「支票」和「票據」有何區別？96Please respect copyright.ＰＥＮＡＮＡOAARcPpxpp
．是借錢還是募資！96Please respect copyright.ＰＥＮＡＮＡSLMT8jDXB4
「公司債」和「股票」有何區別？96Please respect copyright.ＰＥＮＡＮＡAvDGJVzUnP
．展望未來還是重視平衡？96Please respect copyright.ＰＥＮＡＮＡJiJnxaP5Ej
「現金收付表」和「現金流量表」有何區別？96Please respect copyright.ＰＥＮＡＮＡHFEWxKReby
．與日常的使用方式不同96Please respect copyright.ＰＥＮＡＮＡc7dWunsbLs
「降價」和「打折、折扣」有何區別？96Please respect copyright.ＰＥＮＡＮＡrMojP8wvES
．雖然一開始相同，但時間一久便大不相同！96Please respect copyright.ＰＥＮＡＮＡoANvx22VwT
「單利」和「複利」有何區別？96Please respect copyright.ＰＥＮＡＮＡrLoRqMEyZc
．吹毛求疵！只是個人龜毛，請別在意！96Please respect copyright.ＰＥＮＡＮＡCK9LnVuThq
「取得價額」和「取得成本」有何區別？96Please respect copyright.ＰＥＮＡＮＡxBcZlxOo7X
96Please respect copyright.ＰＥＮＡＮＡZj7RxUh2Vk
CHAPTER⑥ 不了解分析方法！96Please respect copyright.ＰＥＮＡＮＡKaeCKc5CQ9
．由誰來分析那些資料？96Please respect copyright.ＰＥＮＡＮＡfweHbfEcap
「內部分析」和「外部分析」有何區別？96Please respect copyright.ＰＥＮＡＮＡxT11Nve8Ue
．與黑字或赤字公司做生意？96Please respect copyright.ＰＥＮＡＮＡlP9WrVMs6u
「銷貨毛利率」和「本期淨利率」有何區別？96Please respect copyright.ＰＥＮＡＮＡSD0ILkwAHJ
．光喊口號並無法提升公司的業績！96Please respect copyright.ＰＥＮＡＮＡQO7LIGCpxS
「變動成本」和「固定成本」有何區別？96Please respect copyright.ＰＥＮＡＮＡKV1Nj9vXhX
．邊玩邊學收支平衡點銷售額的計算方式吧！96Please respect copyright.ＰＥＮＡＮＡr7WTe6vkA3
「收支平衡點銷售額」和「簡易收支平衡點銷售額」有何區別？96Please respect copyright.ＰＥＮＡＮＡNCp1Ha21Xu
．P/L、B/S都會用到的最強分析！96Please respect copyright.ＰＥＮＡＮＡWrhcAjDis8
「ROE」和「ROA」有何區別？96Please respect copyright.ＰＥＮＡＮＡ07qctuleHC
．安全性分析！用三分鐘了解客戶的危機狀況96Please respect copyright.ＰＥＮＡＮＡioEt1vSAZo
「流動比率」和「速動比率」有何區別？96Please respect copyright.ＰＥＮＡＮＡUBkBearZ3b
．不光是收益性和安全性！生產性和成長性也很重要！96Please respect copyright.ＰＥＮＡＮＡLUoSiRSCNQ
「生產性分析」和「成長性分析」有何區別？96Please respect copyright.ＰＥＮＡＮＡp6BydOoivO
96Please respect copyright.ＰＥＮＡＮＡMI1rP4gqMA
CHAPTER⑦ 不了解企業會計準則！96Please respect copyright.ＰＥＮＡＮＡl6j65Xmre6
．名會計柯南「真相只有一個」嗎？96Please respect copyright.ＰＥＮＡＮＡdzLvz26lCM
「絕對真實」和「相對真實」有何區別？96Please respect copyright.ＰＥＮＡＮＡCQM2YASoVM
（根據真實性原則）96Please respect copyright.ＰＥＮＡＮＡtnycvOyExD
．依靠記錄還是親眼所見？96Please respect copyright.ＰＥＮＡＮＡLCtjacgNq3
「損益法」和「財產法」有何區別？96Please respect copyright.ＰＥＮＡＮＡADBAPwOVEc
（根據正規簿記原則）96Please respect copyright.ＰＥＮＡＮＡKRulw0Taan
．可以吃蘋果但別把蘋果樹砍掉！96Please respect copyright.ＰＥＮＡＮＡgVUAO44So9
「資本交易」和「利潤交易」有何區別？96Please respect copyright.ＰＥＮＡＮＡCjxBsxNvvH
（根據資本交易和損益交易區分原則）96Please respect copyright.ＰＥＮＡＮＡuIuuS5Sdqn
．讓財務報表更容易閱讀！96Please respect copyright.ＰＥＮＡＮＡlAAyjRgnjr
「P/L表示」和「B/S表示」有何區別？96Please respect copyright.ＰＥＮＡＮＡU5760hPUrO
（根據明瞭性原則）96Please respect copyright.ＰＥＮＡＮＡPLHjC9rNjG
．決定持續經營，就會產生各種問題！96Please respect copyright.ＰＥＮＡＮＡBM7BweFKdb
「臨時企業」和「存續企業」有何區別？96Please respect copyright.ＰＥＮＡＮＡlGLCGvnPc4
（根據持續性原則）96Please respect copyright.ＰＥＮＡＮＡqdmczHxET0
．保護企業免於倒閉的大原則！96Please respect copyright.ＰＥＮＡＮＡWkRumWf78R
「現金主義會計」和「發生主義會計」有何區別？96Please respect copyright.ＰＥＮＡＮＡZXRdx8RN02
（根據保守主義原則）96Please respect copyright.ＰＥＮＡＮＡi07QaM2Xka
．會計負責人每年都想抱怨的部分！96Please respect copyright.ＰＥＮＡＮＡ72c8eLyQPW
「公司法」和「金融商品交易法」有何區別？96Please respect copyright.ＰＥＮＡＮＡZkiSvhsFE4
（根據單一性原則）96Please respect copyright.ＰＥＮＡＮＡ1pVjflEj5g
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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》
96Please respect copyright.ＰＥＮＡＮＡuuceiH5EGa
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)。
96Please respect copyright.ＰＥＮＡＮＡPwlhvzJFJk
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。
96Please respect copyright.ＰＥＮＡＮＡb6tSFYyNda
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；而我參加的日記創挑，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，有興趣的讀者，不妨留在這兒，慢慢觀看全貌吧。
96Please respect copyright.ＰＥＮＡＮＡOt6JYLEJFt
96Please respect copyright.ＰＥＮＡＮＡLjMg0nEdET
【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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96Please respect copyright.ＰＥＮＡＮＡTpe8DonMMe
【會計師國考命題大綱】認證會計師 (英文：Certificated Public Accountant，CPA)
96Please respect copyright.ＰＥＮＡＮＡNQCG5TU0Yp
出處：https://wwwc.moex.gov.tw/main/content/wHandMenuFile.ashx?file_id=1846
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96Please respect copyright.ＰＥＮＡＮＡwMbb7ec2JZ
【記帳士國考命題大綱】認證記帳士 (英文：Certificated Public Bookkeeper，CPB)
96Please respect copyright.ＰＥＮＡＮＡlLnQ9tL5KF
出處：https://wwwc.moex.gov.tw/main/content/wHandMenuFile.ashx?file_id=223
96Please respect copyright.ＰＥＮＡＮＡa9pzp9kd3P
96Please respect copyright.ＰＥＮＡＮＡE1abWfwizb
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。
96Please respect copyright.ＰＥＮＡＮＡyEucqvspt0
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。
96Please respect copyright.ＰＥＮＡＮＡu2kJjASTkv
小 Tips：國考的「ＯＯ師」是高考，「ＯＯ士」是普考。
96Please respect copyright.ＰＥＮＡＮＡrbp80LcKde
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。
96Please respect copyright.ＰＥＮＡＮＡZIOPWvMuiP
今天到此為止，我們有緣再見！！
96Please respect copyright.ＰＥＮＡＮＡmd9nwYGcTU
96Please respect copyright.ＰＥＮＡＮＡAPkvyRzZRm
【創挑出處】
https://www.penana.com/article/1652008
ns52.14.93.216da2
然後按「加至主畫面」