【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103Please respect copyright.ＰＥＮＡＮＡI62vU0tVuR
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CHAPTER① 不了解會計的全貌！103Please respect copyright.ＰＥＮＡＮＡpJeQzaERbJ
．沒有會計，公司就不可能經營下去！103Please respect copyright.ＰＥＮＡＮＡbZ701BUKJG
「簿記」和「會計」有何區別？103Please respect copyright.ＰＥＮＡＮＡzim3szU1Jj
．公司版 成績單！103Please respect copyright.ＰＥＮＡＮＡXHQ2DXGzih
「經營績效」和「財務狀況」有何區別？103Please respect copyright.ＰＥＮＡＮＡfGCMTws6zN
．完美記錄簿記上的交易！103Please respect copyright.ＰＥＮＡＮＡMCXeEo13O4
「分錄帳」和「總分類帳」有何區別？103Please respect copyright.ＰＥＮＡＮＡyVLkKjJVCt
．主角有兩個，其餘是配角！103Please respect copyright.ＰＥＮＡＮＡfKFdAS1V5g
「主要帳簿」和「輔助帳簿」有何區別？103Please respect copyright.ＰＥＮＡＮＡgA7HAjmt5C
．回顧過去還是放眼未來！103Please respect copyright.ＰＥＮＡＮＡNNr8FpOvwv
「財務會計」和「管理會計」有何區別？103Please respect copyright.ＰＥＮＡＮＡ6xCibM8Zdt
．低價進貨高價賣出！或是自產自銷！103Please respect copyright.ＰＥＮＡＮＡJFfsxeiABx
「商業簿記」和「工業簿記」有何區別？103Please respect copyright.ＰＥＮＡＮＡTuQ6n3DVdM
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CHAPTER② 不了解財務報表的結構！103Please respect copyright.ＰＥＮＡＮＡqz7tEGXLFk
．謎題解開了！所以左右是一致的！103Please respect copyright.ＰＥＮＡＮＡEZyhqOQAtk
「資產」和「負債+淨資產」有何區別？103Please respect copyright.ＰＥＮＡＮＡwWyonJi8un
．按照換成金錢的順序排列！103Please respect copyright.ＰＥＮＡＮＡVvo53tk7UF
「流動資產」和「固定資產」有何區別？103Please respect copyright.ＰＥＮＡＮＡMRG6TLqWOt
．按照償還順序排列！103Please respect copyright.ＰＥＮＡＮＡcFOMzgosl9
「流動負債」和「固定負債」有何區別？103Please respect copyright.ＰＥＮＡＮＡQ7JA18wdxR
．流量vs存量103Please respect copyright.ＰＥＮＡＮＡK6HBE7OO3n
「股東權益變動表」和「淨資產科目」有何區別？103Please respect copyright.ＰＥＮＡＮＡhGMQQdkMY4
．收入減去費用就會產生利潤！103Please respect copyright.ＰＥＮＡＮＡbJIQsl73Mk
「收入」和「費用」有何區別？103Please respect copyright.ＰＥＮＡＮＡKOoo2TVcDr
．想知道本業和其他方面的收益！103Please respect copyright.ＰＥＮＡＮＡB4aA0L75Su
「營業收入」和「營業外收入」有何區別？103Please respect copyright.ＰＥＮＡＮＡ90E8MfypT5
．超有料級！只要記住就不會忘的損益表閱讀方法103Please respect copyright.ＰＥＮＡＮＡzHizJVUdbn
「經常利益」和「本期淨利」有何區別？103Please respect copyright.ＰＥＮＡＮＡCzM6Kuns1W
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CHAPTER③ 不了解會計科目！103Please respect copyright.ＰＥＮＡＮＡ2JLWBfn34J
．你所不知道的現金世界103Please respect copyright.ＰＥＮＡＮＡUuImJrzzTq
「一般的現金」和「簿記上的現金」有何區別？103Please respect copyright.ＰＥＮＡＮＡhzWqSsgYlu
．沒有利息，沒有存摺，不能使用ATM ！到底什麼是支票存款？103Please respect copyright.ＰＥＮＡＮＡK4b9YZFSzh
「活期存款」和「支票存款」有何區別？103Please respect copyright.ＰＥＮＡＮＡvxOESXZRc3
．可不能老是笑嘻嘻地只收現金103Please respect copyright.ＰＥＮＡＮＡmLFy9dLQvy
「應收帳款」和「應收票據」有何區別？103Please respect copyright.ＰＥＮＡＮＡi5lRkOQqUU
．雖然都是事後付款，但有一點不同！103Please respect copyright.ＰＥＮＡＮＡ1RKUpLJtBJ
「應付帳款」和「其他應付款」有何區別？103Please respect copyright.ＰＥＮＡＮＡdUGAtLL77c
．都是先付款，差別在哪？103Please respect copyright.ＰＥＮＡＮＡHLWCg1SSfD
「預付款項」和「預付費用」有何區別？103Please respect copyright.ＰＥＮＡＮＡnwwEppul7Q
．是「暫時」收取還是支付？103Please respect copyright.ＰＥＮＡＮＡpJRPkpxyqm
「暫收款」和「暫付款」有何區別？103Please respect copyright.ＰＥＮＡＮＡuGaqvvztCb
．宜得利都有販售！103Please respect copyright.ＰＥＮＡＮＡoANmFPbR6r
「消耗品」和「備品」有何區別？103Please respect copyright.ＰＥＮＡＮＡcOWcDqhOHn
．消耗品最終會轉換成消耗品費103Please respect copyright.ＰＥＮＡＮＡeB2IFlOoUW
「消耗品」和「消耗品費」有何區別？103Please respect copyright.ＰＥＮＡＮＡv12HRUwneH
．你有抱怨過吧！為什麼實領薪資這麼少！103Please respect copyright.ＰＥＮＡＮＡ21pibwX3Hg
「董事報酬」和「薪資」有何區別？103Please respect copyright.ＰＥＮＡＮＡXwJ9fA3Nkg
．從失戀假到照顧老人……103Please respect copyright.ＰＥＮＡＮＡzRb1hkhF2K
「福利厚生費」和「法定福利費」有何區別？103Please respect copyright.ＰＥＮＡＮＡpGUD8y2Mgy
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CHAPTER④ 不了解結算業務！103Please respect copyright.ＰＥＮＡＮＡgkCizNsmNQ
．結算書居然不是財務報表……103Please respect copyright.ＰＥＮＡＮＡ48P9swzyzA
「結算書」和「財務報表」有何區別？103Please respect copyright.ＰＥＮＡＮＡJKCItlc8hR
．結算日和生日一樣，可以不同日，也可以是同一天103Please respect copyright.ＰＥＮＡＮＡaQ6oZB2RWE
「3月結算」和「12月結算」有何區別？103Please respect copyright.ＰＥＮＡＮＡxLVSthzZ2C
．咦！週、月、季度、半年，結算期間還真不少！103Please respect copyright.ＰＥＮＡＮＡfAgTAMQRj5
「正式結算」和「中間結算」有何區別？103Please respect copyright.ＰＥＮＡＮＡ2bKg0afwpY
．合併是去除內臟脂肪變得苗條103Please respect copyright.ＰＥＮＡＮＡDIDMIFCsBs
「單獨結算」和「合併結算」有何區別？103Please respect copyright.ＰＥＮＡＮＡNdFCGtncz6
．為什麼辦理結算手續期間不能去喝一杯？103Please respect copyright.ＰＥＮＡＮＡy6jLAlwBZP
「日常程序」和「結算程序」有何區別？103Please respect copyright.ＰＥＮＡＮＡshjZeYF9WT
．諸行無常！有形的東西終有損壞的一天103Please respect copyright.ＰＥＮＡＮＡV9Mk1McW9W
「定額法」和「定率法」有何區別？103Please respect copyright.ＰＥＮＡＮＡt464ypCgza
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CHAPTER⑤ 不了解會計實務！103Please respect copyright.ＰＥＮＡＮＡ5UdbTvFf9p
．財務報表就交棒給……103Please respect copyright.ＰＥＮＡＮＡy6rgF1xBAP
「經理」和「財務」有何區別？103Please respect copyright.ＰＥＮＡＮＡlDog8p7094
．薄薄一張紙卻有最強的威力！安全、輕便、好數！103Please respect copyright.ＰＥＮＡＮＡjLS9W2wZoM
「支票」和「票據」有何區別？103Please respect copyright.ＰＥＮＡＮＡM6V2viySim
．是借錢還是募資！103Please respect copyright.ＰＥＮＡＮＡwObovoW1dA
「公司債」和「股票」有何區別？103Please respect copyright.ＰＥＮＡＮＡqehxIpPDXc
．展望未來還是重視平衡？103Please respect copyright.ＰＥＮＡＮＡF9CeM91M8u
「現金收付表」和「現金流量表」有何區別？103Please respect copyright.ＰＥＮＡＮＡoiadMwBH6u
．與日常的使用方式不同103Please respect copyright.ＰＥＮＡＮＡcTW5kDIYis
「降價」和「打折、折扣」有何區別？103Please respect copyright.ＰＥＮＡＮＡBFCLRrFaGZ
．雖然一開始相同，但時間一久便大不相同！103Please respect copyright.ＰＥＮＡＮＡR15AVGTlSF
「單利」和「複利」有何區別？103Please respect copyright.ＰＥＮＡＮＡTYatJIHt9f
．吹毛求疵！只是個人龜毛，請別在意！103Please respect copyright.ＰＥＮＡＮＡvte6uF1Y4N
「取得價額」和「取得成本」有何區別？103Please respect copyright.ＰＥＮＡＮＡFhVOR21ak4
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CHAPTER⑥ 不了解分析方法！103Please respect copyright.ＰＥＮＡＮＡSmkF9vstnJ
．由誰來分析那些資料？103Please respect copyright.ＰＥＮＡＮＡi1yqQVjQcn
「內部分析」和「外部分析」有何區別？103Please respect copyright.ＰＥＮＡＮＡ8QHw2xoj9k
．與黑字或赤字公司做生意？103Please respect copyright.ＰＥＮＡＮＡuavkkZmhTD
「銷貨毛利率」和「本期淨利率」有何區別？103Please respect copyright.ＰＥＮＡＮＡqN7u3HVFg9
．光喊口號並無法提升公司的業績！103Please respect copyright.ＰＥＮＡＮＡ2PIDHiJgEg
「變動成本」和「固定成本」有何區別？103Please respect copyright.ＰＥＮＡＮＡy9RZwWmZLL
．邊玩邊學收支平衡點銷售額的計算方式吧！103Please respect copyright.ＰＥＮＡＮＡlyoqdHSCEs
「收支平衡點銷售額」和「簡易收支平衡點銷售額」有何區別？103Please respect copyright.ＰＥＮＡＮＡKQlLJznFSQ
．P/L、B/S都會用到的最強分析！103Please respect copyright.ＰＥＮＡＮＡoDkcUB1exE
「ROE」和「ROA」有何區別？103Please respect copyright.ＰＥＮＡＮＡYNLgN8ag1K
．安全性分析！用三分鐘了解客戶的危機狀況103Please respect copyright.ＰＥＮＡＮＡJakrtOsJac
「流動比率」和「速動比率」有何區別？103Please respect copyright.ＰＥＮＡＮＡobnnrYBz1X
．不光是收益性和安全性！生產性和成長性也很重要！103Please respect copyright.ＰＥＮＡＮＡLJ19CceOaY
「生產性分析」和「成長性分析」有何區別？103Please respect copyright.ＰＥＮＡＮＡmrxBB06JUc
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CHAPTER⑦ 不了解企業會計準則！103Please respect copyright.ＰＥＮＡＮＡIo3JzDXkS3
．名會計柯南「真相只有一個」嗎？103Please respect copyright.ＰＥＮＡＮＡLdhc3VlPAq
「絕對真實」和「相對真實」有何區別？103Please respect copyright.ＰＥＮＡＮＡW6ovlXFTkI
（根據真實性原則）103Please respect copyright.ＰＥＮＡＮＡFOJ88FeT7i
．依靠記錄還是親眼所見？103Please respect copyright.ＰＥＮＡＮＡdcM5L08voX
「損益法」和「財產法」有何區別？103Please respect copyright.ＰＥＮＡＮＡzXxllZdrpf
（根據正規簿記原則）103Please respect copyright.ＰＥＮＡＮＡz6fUb1IEKg
．可以吃蘋果但別把蘋果樹砍掉！103Please respect copyright.ＰＥＮＡＮＡ5tppYmzf1p
「資本交易」和「利潤交易」有何區別？103Please respect copyright.ＰＥＮＡＮＡ2WclRqdenE
（根據資本交易和損益交易區分原則）103Please respect copyright.ＰＥＮＡＮＡiepoeGCczB
．讓財務報表更容易閱讀！103Please respect copyright.ＰＥＮＡＮＡb3ZtJqlf41
「P/L表示」和「B/S表示」有何區別？103Please respect copyright.ＰＥＮＡＮＡB2ZdLfOidc
（根據明瞭性原則）103Please respect copyright.ＰＥＮＡＮＡNLgRfFxBWp
．決定持續經營，就會產生各種問題！103Please respect copyright.ＰＥＮＡＮＡqge0FJVt7r
「臨時企業」和「存續企業」有何區別？103Please respect copyright.ＰＥＮＡＮＡQSplG8Eyf6
（根據持續性原則）103Please respect copyright.ＰＥＮＡＮＡNNq2iznZaV
．保護企業免於倒閉的大原則！103Please respect copyright.ＰＥＮＡＮＡDhcjZTNAD2
「現金主義會計」和「發生主義會計」有何區別？103Please respect copyright.ＰＥＮＡＮＡ80jq8HPfGN
（根據保守主義原則）103Please respect copyright.ＰＥＮＡＮＡxKJmu9xMNv
．會計負責人每年都想抱怨的部分！103Please respect copyright.ＰＥＮＡＮＡ9C0JXb25aI
「公司法」和「金融商品交易法」有何區別？103Please respect copyright.ＰＥＮＡＮＡBsH5MOAnph
（根據單一性原則）103Please respect copyright.ＰＥＮＡＮＡ1NB7jzGMdL
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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！！
ns18.225.254.37da2
然後按「加至主畫面」