因為時間關係，我把 20 本縮減為 5 本。
389Please respect copyright.ＰＥＮＡＮＡMZ0xP9rlIH
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。
389Please respect copyright.ＰＥＮＡＮＡcpkHfCc0AL
from 博客來網路書店・我的電子書櫃「日記創挑書單」
389Please respect copyright.ＰＥＮＡＮＡzs813c57H9
389Please respect copyright.ＰＥＮＡＮＡjx7KEzgA79
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
389Please respect copyright.ＰＥＮＡＮＡn7KTz4TI4U
目錄
．前言389Please respect copyright.ＰＥＮＡＮＡbpdCrn5ifz
389Please respect copyright.ＰＥＮＡＮＡvBOYLbdjVG
CHAPTER① 不了解會計的全貌！389Please respect copyright.ＰＥＮＡＮＡ6BxbZSNrJC
．沒有會計，公司就不可能經營下去！389Please respect copyright.ＰＥＮＡＮＡgGZ1dkPpYQ
「簿記」和「會計」有何區別？389Please respect copyright.ＰＥＮＡＮＡtEptrOTSFG
．公司版 成績單！389Please respect copyright.ＰＥＮＡＮＡT65qXrywuV
「經營績效」和「財務狀況」有何區別？389Please respect copyright.ＰＥＮＡＮＡCqTikeGWdX
．完美記錄簿記上的交易！389Please respect copyright.ＰＥＮＡＮＡCn9Mg7Tj2j
「分錄帳」和「總分類帳」有何區別？389Please respect copyright.ＰＥＮＡＮＡIDZHnKkloO
．主角有兩個，其餘是配角！389Please respect copyright.ＰＥＮＡＮＡ3kFpIXhB2o
「主要帳簿」和「輔助帳簿」有何區別？389Please respect copyright.ＰＥＮＡＮＡfJEnz4VbfU
．回顧過去還是放眼未來！389Please respect copyright.ＰＥＮＡＮＡm9yxj6hjmk
「財務會計」和「管理會計」有何區別？389Please respect copyright.ＰＥＮＡＮＡ2vlxX207Bc
．低價進貨高價賣出！或是自產自銷！389Please respect copyright.ＰＥＮＡＮＡhGpBJljTi6
「商業簿記」和「工業簿記」有何區別？389Please respect copyright.ＰＥＮＡＮＡMtrFiIDS4t
389Please respect copyright.ＰＥＮＡＮＡ4bN5GmRgPo
CHAPTER② 不了解財務報表的結構！389Please respect copyright.ＰＥＮＡＮＡ6rUv1y7Yd3
．謎題解開了！所以左右是一致的！389Please respect copyright.ＰＥＮＡＮＡQiYWJ0w1tQ
「資產」和「負債+淨資產」有何區別？389Please respect copyright.ＰＥＮＡＮＡFpEmoWmckQ
．按照換成金錢的順序排列！389Please respect copyright.ＰＥＮＡＮＡRtFqN87mg9
「流動資產」和「固定資產」有何區別？389Please respect copyright.ＰＥＮＡＮＡgbW0TLroPB
．按照償還順序排列！389Please respect copyright.ＰＥＮＡＮＡvt25ZG8FvR
「流動負債」和「固定負債」有何區別？389Please respect copyright.ＰＥＮＡＮＡZgkh4FeLWN
．流量vs存量389Please respect copyright.ＰＥＮＡＮＡXPIXB6w0Xj
「股東權益變動表」和「淨資產科目」有何區別？389Please respect copyright.ＰＥＮＡＮＡYycsnwJzQb
．收入減去費用就會產生利潤！389Please respect copyright.ＰＥＮＡＮＡkadczW8jlQ
「收入」和「費用」有何區別？389Please respect copyright.ＰＥＮＡＮＡuMGHmn7KfK
．想知道本業和其他方面的收益！389Please respect copyright.ＰＥＮＡＮＡeluHH9CveV
「營業收入」和「營業外收入」有何區別？389Please respect copyright.ＰＥＮＡＮＡJNUhku7Sn5
．超有料級！只要記住就不會忘的損益表閱讀方法389Please respect copyright.ＰＥＮＡＮＡn608vUb10I
「經常利益」和「本期淨利」有何區別？389Please respect copyright.ＰＥＮＡＮＡbVo5j6gIHV
389Please respect copyright.ＰＥＮＡＮＡ4KWCchIHAG
CHAPTER③ 不了解會計科目！389Please respect copyright.ＰＥＮＡＮＡfJHx9Q16uE
．你所不知道的現金世界389Please respect copyright.ＰＥＮＡＮＡSoH1rfsi48
「一般的現金」和「簿記上的現金」有何區別？389Please respect copyright.ＰＥＮＡＮＡlt4vvbDBLJ
．沒有利息，沒有存摺，不能使用ATM ！到底什麼是支票存款？389Please respect copyright.ＰＥＮＡＮＡgzRTToKTWW
「活期存款」和「支票存款」有何區別？389Please respect copyright.ＰＥＮＡＮＡIf7ChqKtCV
．可不能老是笑嘻嘻地只收現金389Please respect copyright.ＰＥＮＡＮＡJN2hOHuau9
「應收帳款」和「應收票據」有何區別？389Please respect copyright.ＰＥＮＡＮＡR3DGnb8Pew
．雖然都是事後付款，但有一點不同！389Please respect copyright.ＰＥＮＡＮＡZA4phkHwTd
「應付帳款」和「其他應付款」有何區別？389Please respect copyright.ＰＥＮＡＮＡWCSxJ2zeUv
．都是先付款，差別在哪？389Please respect copyright.ＰＥＮＡＮＡvyceoeoFUK
「預付款項」和「預付費用」有何區別？389Please respect copyright.ＰＥＮＡＮＡme6XKOS6sP
．是「暫時」收取還是支付？389Please respect copyright.ＰＥＮＡＮＡbvbGqOmVMt
「暫收款」和「暫付款」有何區別？389Please respect copyright.ＰＥＮＡＮＡx5MqkHYR2g
．宜得利都有販售！389Please respect copyright.ＰＥＮＡＮＡGMwMOoqpyg
「消耗品」和「備品」有何區別？389Please respect copyright.ＰＥＮＡＮＡ4zbd8sw6AZ
．消耗品最終會轉換成消耗品費389Please respect copyright.ＰＥＮＡＮＡ4bR4RVnMnY
「消耗品」和「消耗品費」有何區別？389Please respect copyright.ＰＥＮＡＮＡZ09KFQyAZN
．你有抱怨過吧！為什麼實領薪資這麼少！389Please respect copyright.ＰＥＮＡＮＡeEkPMJEdqx
「董事報酬」和「薪資」有何區別？389Please respect copyright.ＰＥＮＡＮＡBF5fW3ys4J
．從失戀假到照顧老人……389Please respect copyright.ＰＥＮＡＮＡ3pvDKXyWWR
「福利厚生費」和「法定福利費」有何區別？389Please respect copyright.ＰＥＮＡＮＡy5R4Q7514O
389Please respect copyright.ＰＥＮＡＮＡkmyr5oHX7q
CHAPTER④ 不了解結算業務！389Please respect copyright.ＰＥＮＡＮＡrwUL0KtLHs
．結算書居然不是財務報表……389Please respect copyright.ＰＥＮＡＮＡ01yc4JAth9
「結算書」和「財務報表」有何區別？389Please respect copyright.ＰＥＮＡＮＡ5PzxF3XjpX
．結算日和生日一樣，可以不同日，也可以是同一天389Please respect copyright.ＰＥＮＡＮＡffm6D1OVOH
「3月結算」和「12月結算」有何區別？389Please respect copyright.ＰＥＮＡＮＡa8adYuf4bN
．咦！週、月、季度、半年，結算期間還真不少！389Please respect copyright.ＰＥＮＡＮＡJ5NK1tmuIX
「正式結算」和「中間結算」有何區別？389Please respect copyright.ＰＥＮＡＮＡYSWkdowjVJ
．合併是去除內臟脂肪變得苗條389Please respect copyright.ＰＥＮＡＮＡ50l4k2GTCC
「單獨結算」和「合併結算」有何區別？389Please respect copyright.ＰＥＮＡＮＡVR7IxUDTJ8
．為什麼辦理結算手續期間不能去喝一杯？389Please respect copyright.ＰＥＮＡＮＡJyMNVmlPFn
「日常程序」和「結算程序」有何區別？389Please respect copyright.ＰＥＮＡＮＡcrIQ61s26r
．諸行無常！有形的東西終有損壞的一天389Please respect copyright.ＰＥＮＡＮＡIiwBg0L5TV
「定額法」和「定率法」有何區別？389Please respect copyright.ＰＥＮＡＮＡtb6Me4KXYn
389Please respect copyright.ＰＥＮＡＮＡ2dUjZYnO0R
CHAPTER⑤ 不了解會計實務！389Please respect copyright.ＰＥＮＡＮＡUwHpCxaeMM
．財務報表就交棒給……389Please respect copyright.ＰＥＮＡＮＡZAfL36oZsL
「經理」和「財務」有何區別？389Please respect copyright.ＰＥＮＡＮＡRwzRwZoKid
．薄薄一張紙卻有最強的威力！安全、輕便、好數！389Please respect copyright.ＰＥＮＡＮＡtwswJyP8hb
「支票」和「票據」有何區別？389Please respect copyright.ＰＥＮＡＮＡQxXIjRMlVe
．是借錢還是募資！389Please respect copyright.ＰＥＮＡＮＡEensvbfVmC
「公司債」和「股票」有何區別？389Please respect copyright.ＰＥＮＡＮＡHSJCWR59BT
．展望未來還是重視平衡？389Please respect copyright.ＰＥＮＡＮＡAwdtFk46fW
「現金收付表」和「現金流量表」有何區別？389Please respect copyright.ＰＥＮＡＮＡ9mLaJcSx9y
．與日常的使用方式不同389Please respect copyright.ＰＥＮＡＮＡ7BCjvC7dxY
「降價」和「打折、折扣」有何區別？389Please respect copyright.ＰＥＮＡＮＡnzqeFdGkuC
．雖然一開始相同，但時間一久便大不相同！389Please respect copyright.ＰＥＮＡＮＡMmvhDYQGNa
「單利」和「複利」有何區別？389Please respect copyright.ＰＥＮＡＮＡcKA4XteqPw
．吹毛求疵！只是個人龜毛，請別在意！389Please respect copyright.ＰＥＮＡＮＡFyKAYF2llS
「取得價額」和「取得成本」有何區別？389Please respect copyright.ＰＥＮＡＮＡNchYYpjdpx
389Please respect copyright.ＰＥＮＡＮＡ1E5SNtxZ0J
CHAPTER⑥ 不了解分析方法！389Please respect copyright.ＰＥＮＡＮＡCEtZ04OMEx
．由誰來分析那些資料？389Please respect copyright.ＰＥＮＡＮＡWObb2sM8I3
「內部分析」和「外部分析」有何區別？389Please respect copyright.ＰＥＮＡＮＡPXciAbtNZi
．與黑字或赤字公司做生意？389Please respect copyright.ＰＥＮＡＮＡeytVCSGktT
「銷貨毛利率」和「本期淨利率」有何區別？389Please respect copyright.ＰＥＮＡＮＡwU7SyFYKOK
．光喊口號並無法提升公司的業績！389Please respect copyright.ＰＥＮＡＮＡYSQmomFKaQ
「變動成本」和「固定成本」有何區別？389Please respect copyright.ＰＥＮＡＮＡsFKo9WJGbl
．邊玩邊學收支平衡點銷售額的計算方式吧！389Please respect copyright.ＰＥＮＡＮＡuqfCJ1wvu6
「收支平衡點銷售額」和「簡易收支平衡點銷售額」有何區別？389Please respect copyright.ＰＥＮＡＮＡd4BWv74M0p
．P/L、B/S都會用到的最強分析！389Please respect copyright.ＰＥＮＡＮＡPOCFDuM7s4
「ROE」和「ROA」有何區別？389Please respect copyright.ＰＥＮＡＮＡWCNnyJ16qS
．安全性分析！用三分鐘了解客戶的危機狀況389Please respect copyright.ＰＥＮＡＮＡQTHSz24CSa
「流動比率」和「速動比率」有何區別？389Please respect copyright.ＰＥＮＡＮＡPRnO2R9pT4
．不光是收益性和安全性！生產性和成長性也很重要！389Please respect copyright.ＰＥＮＡＮＡfW3VTsu09v
「生產性分析」和「成長性分析」有何區別？389Please respect copyright.ＰＥＮＡＮＡyB66yn0fRa
389Please respect copyright.ＰＥＮＡＮＡFU1NxMeUNx
CHAPTER⑦ 不了解企業會計準則！389Please respect copyright.ＰＥＮＡＮＡ5Oi3MRexnm
．名會計柯南「真相只有一個」嗎？389Please respect copyright.ＰＥＮＡＮＡN3QoQLRvwm
「絕對真實」和「相對真實」有何區別？389Please respect copyright.ＰＥＮＡＮＡomSCtRuVd6
（根據真實性原則）389Please respect copyright.ＰＥＮＡＮＡEdpXkbLl4Q
．依靠記錄還是親眼所見？389Please respect copyright.ＰＥＮＡＮＡu5PFqu8OPh
「損益法」和「財產法」有何區別？389Please respect copyright.ＰＥＮＡＮＡY57UdGXwgg
（根據正規簿記原則）389Please respect copyright.ＰＥＮＡＮＡd7tUqbqdfG
．可以吃蘋果但別把蘋果樹砍掉！389Please respect copyright.ＰＥＮＡＮＡoRq35yUqV3
「資本交易」和「利潤交易」有何區別？389Please respect copyright.ＰＥＮＡＮＡ4aVXboFY90
（根據資本交易和損益交易區分原則）389Please respect copyright.ＰＥＮＡＮＡlehpZYBXP1
．讓財務報表更容易閱讀！389Please respect copyright.ＰＥＮＡＮＡ7kOMtsellL
「P/L表示」和「B/S表示」有何區別？389Please respect copyright.ＰＥＮＡＮＡ7ZMlT3BbcO
（根據明瞭性原則）389Please respect copyright.ＰＥＮＡＮＡFjyN5aAj1y
．決定持續經營，就會產生各種問題！389Please respect copyright.ＰＥＮＡＮＡJY5eTH57dq
「臨時企業」和「存續企業」有何區別？389Please respect copyright.ＰＥＮＡＮＡX1ei4FrHCo
（根據持續性原則）389Please respect copyright.ＰＥＮＡＮＡfStBWBnRTc
．保護企業免於倒閉的大原則！389Please respect copyright.ＰＥＮＡＮＡitWCuD3VoA
「現金主義會計」和「發生主義會計」有何區別？389Please respect copyright.ＰＥＮＡＮＡrZ53QgTS22
（根據保守主義原則）389Please respect copyright.ＰＥＮＡＮＡ5FGCIh3QcZ
．會計負責人每年都想抱怨的部分！389Please respect copyright.ＰＥＮＡＮＡxHc1O9CUbW
「公司法」和「金融商品交易法」有何區別？389Please respect copyright.ＰＥＮＡＮＡ4h2j7C3Hax
（根據單一性原則）389Please respect copyright.ＰＥＮＡＮＡCyslL2Cyyy
389Please respect copyright.ＰＥＮＡＮＡCZwhdzwVfi
．後記
389Please respect copyright.ＰＥＮＡＮＡeU8hxGHkfr
389Please respect copyright.ＰＥＮＡＮＡ3zfdWlzLj4
from《會計術語比較大全：商務人士必知的會計知識》
389Please respect copyright.ＰＥＮＡＮＡghGyVKz1pd
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)。
389Please respect copyright.ＰＥＮＡＮＡ0XTXT3hgO4
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。
389Please respect copyright.ＰＥＮＡＮＡDjOdJPJkqk
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。
389Please respect copyright.ＰＥＮＡＮＡQUWcd6mmC2
389Please respect copyright.ＰＥＮＡＮＡKJsGcDB7lP
【會計師和記帳士專技人員國家考試＆執業方面的差異】
389Please respect copyright.ＰＥＮＡＮＡV2DaO9278S
出處：https://www.tkbgo.com.tw/article/toArticle?article_id=684
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389Please respect copyright.ＰＥＮＡＮＡzEiOPIjXPB
【會計師國考命題大綱】認證會計師 (英文：Certificated Public Accountant，CPA)
389Please respect copyright.ＰＥＮＡＮＡSdx8oOQSig
出處：https://wwwc.moex.gov.tw/main/content/wHandMenuFile.ashx?file_id=1846
389Please respect copyright.ＰＥＮＡＮＡZ0ny3djRQU
389Please respect copyright.ＰＥＮＡＮＡvVpav4AEkO
【記帳士國考命題大綱】認證記帳士 (英文：Certificated Public Bookkeeper，CPB)
389Please respect copyright.ＰＥＮＡＮＡOxfx3ttnhL
出處：https://wwwc.moex.gov.tw/main/content/wHandMenuFile.ashx?file_id=223
389Please respect copyright.ＰＥＮＡＮＡNF26loJFod
389Please respect copyright.ＰＥＮＡＮＡar3xzWUnGx
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。
389Please respect copyright.ＰＥＮＡＮＡ1jqmnzyFC2
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。
389Please respect copyright.ＰＥＮＡＮＡrwdZSj8bbD
小 Tips：國考的「ＯＯ師」是高考，「ＯＯ士」是普考。
389Please respect copyright.ＰＥＮＡＮＡxdUIIsHAX0
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。
389Please respect copyright.ＰＥＮＡＮＡjL1MjWnOjF
今天到此為止，我們有緣再見！！
389Please respect copyright.ＰＥＮＡＮＡeYlMaTqtcj
389Please respect copyright.ＰＥＮＡＮＡrhzujCvs4b
【創挑出處】
https://www.penana.com/article/1652008
ns216.73.216.133da2
and then Add to home screen.