【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54Please respect copyright.ＰＥＮＡＮＡMsTdQJK9yV
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CHAPTER① 不了解會計的全貌！54Please respect copyright.ＰＥＮＡＮＡAQZc19qJqS
．沒有會計，公司就不可能經營下去！54Please respect copyright.ＰＥＮＡＮＡXnQuGn02tO
「簿記」和「會計」有何區別？54Please respect copyright.ＰＥＮＡＮＡ0mdrVSuJZp
．公司版 成績單！54Please respect copyright.ＰＥＮＡＮＡm3kvVZ3fPH
「經營績效」和「財務狀況」有何區別？54Please respect copyright.ＰＥＮＡＮＡ5GspaL68xL
．完美記錄簿記上的交易！54Please respect copyright.ＰＥＮＡＮＡXHe7Xgeiyd
「分錄帳」和「總分類帳」有何區別？54Please respect copyright.ＰＥＮＡＮＡJfxdi19vXj
．主角有兩個，其餘是配角！54Please respect copyright.ＰＥＮＡＮＡp4TBwFSzFO
「主要帳簿」和「輔助帳簿」有何區別？54Please respect copyright.ＰＥＮＡＮＡb4wkm1Rck1
．回顧過去還是放眼未來！54Please respect copyright.ＰＥＮＡＮＡHWQmFIPVvA
「財務會計」和「管理會計」有何區別？54Please respect copyright.ＰＥＮＡＮＡNDWXm0Q3Cg
．低價進貨高價賣出！或是自產自銷！54Please respect copyright.ＰＥＮＡＮＡk1OZfR4gDa
「商業簿記」和「工業簿記」有何區別？54Please respect copyright.ＰＥＮＡＮＡgns0nCTG4f
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CHAPTER② 不了解財務報表的結構！54Please respect copyright.ＰＥＮＡＮＡuQj1UmvvBU
．謎題解開了！所以左右是一致的！54Please respect copyright.ＰＥＮＡＮＡU6uYvaVmBL
「資產」和「負債+淨資產」有何區別？54Please respect copyright.ＰＥＮＡＮＡkgGBMezajG
．按照換成金錢的順序排列！54Please respect copyright.ＰＥＮＡＮＡc9rQCU9dZQ
「流動資產」和「固定資產」有何區別？54Please respect copyright.ＰＥＮＡＮＡxfvE4AO9zE
．按照償還順序排列！54Please respect copyright.ＰＥＮＡＮＡ3jQmEpoMP0
「流動負債」和「固定負債」有何區別？54Please respect copyright.ＰＥＮＡＮＡ1kEdqwaIci
．流量vs存量54Please respect copyright.ＰＥＮＡＮＡaX2MZb7A63
「股東權益變動表」和「淨資產科目」有何區別？54Please respect copyright.ＰＥＮＡＮＡJlbj7IzLJs
．收入減去費用就會產生利潤！54Please respect copyright.ＰＥＮＡＮＡgy8MOhd7d4
「收入」和「費用」有何區別？54Please respect copyright.ＰＥＮＡＮＡSI0302EdRc
．想知道本業和其他方面的收益！54Please respect copyright.ＰＥＮＡＮＡw8YOytl3kg
「營業收入」和「營業外收入」有何區別？54Please respect copyright.ＰＥＮＡＮＡz3nFkllpBj
．超有料級！只要記住就不會忘的損益表閱讀方法54Please respect copyright.ＰＥＮＡＮＡln3HqpCyF3
「經常利益」和「本期淨利」有何區別？54Please respect copyright.ＰＥＮＡＮＡJN8f1Lkba6
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CHAPTER③ 不了解會計科目！54Please respect copyright.ＰＥＮＡＮＡbI57NDKIJP
．你所不知道的現金世界54Please respect copyright.ＰＥＮＡＮＡtas2PGT2BN
「一般的現金」和「簿記上的現金」有何區別？54Please respect copyright.ＰＥＮＡＮＡlodBD1NtQG
．沒有利息，沒有存摺，不能使用ATM ！到底什麼是支票存款？54Please respect copyright.ＰＥＮＡＮＡcsMLgXHfiM
「活期存款」和「支票存款」有何區別？54Please respect copyright.ＰＥＮＡＮＡNHuNkHOIEB
．可不能老是笑嘻嘻地只收現金54Please respect copyright.ＰＥＮＡＮＡv65woQ0Rnw
「應收帳款」和「應收票據」有何區別？54Please respect copyright.ＰＥＮＡＮＡYeGXwmCJfm
．雖然都是事後付款，但有一點不同！54Please respect copyright.ＰＥＮＡＮＡ6VNvZkCy54
「應付帳款」和「其他應付款」有何區別？54Please respect copyright.ＰＥＮＡＮＡllnuliaj3q
．都是先付款，差別在哪？54Please respect copyright.ＰＥＮＡＮＡ8xI8zDrtYO
「預付款項」和「預付費用」有何區別？54Please respect copyright.ＰＥＮＡＮＡJJlJc27ht6
．是「暫時」收取還是支付？54Please respect copyright.ＰＥＮＡＮＡuJzB9uRqgV
「暫收款」和「暫付款」有何區別？54Please respect copyright.ＰＥＮＡＮＡMpW4pVysJO
．宜得利都有販售！54Please respect copyright.ＰＥＮＡＮＡQjpIVMO52k
「消耗品」和「備品」有何區別？54Please respect copyright.ＰＥＮＡＮＡErQDn7yYzK
．消耗品最終會轉換成消耗品費54Please respect copyright.ＰＥＮＡＮＡVm8DVuswNx
「消耗品」和「消耗品費」有何區別？54Please respect copyright.ＰＥＮＡＮＡ8uISk8giHl
．你有抱怨過吧！為什麼實領薪資這麼少！54Please respect copyright.ＰＥＮＡＮＡsqORP0uLMw
「董事報酬」和「薪資」有何區別？54Please respect copyright.ＰＥＮＡＮＡ1wVWGOiscO
．從失戀假到照顧老人……54Please respect copyright.ＰＥＮＡＮＡVZng8aiGNv
「福利厚生費」和「法定福利費」有何區別？54Please respect copyright.ＰＥＮＡＮＡQ8RhcvudMD
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CHAPTER④ 不了解結算業務！54Please respect copyright.ＰＥＮＡＮＡSiir0DRBz7
．結算書居然不是財務報表……54Please respect copyright.ＰＥＮＡＮＡdXWwwSNeQ7
「結算書」和「財務報表」有何區別？54Please respect copyright.ＰＥＮＡＮＡIi02YbAFj8
．結算日和生日一樣，可以不同日，也可以是同一天54Please respect copyright.ＰＥＮＡＮＡdW2HTW7k9J
「3月結算」和「12月結算」有何區別？54Please respect copyright.ＰＥＮＡＮＡjODeSaLfCX
．咦！週、月、季度、半年，結算期間還真不少！54Please respect copyright.ＰＥＮＡＮＡPl8RcwDT0O
「正式結算」和「中間結算」有何區別？54Please respect copyright.ＰＥＮＡＮＡlK7a9CaSz3
．合併是去除內臟脂肪變得苗條54Please respect copyright.ＰＥＮＡＮＡX2TvXYA84x
「單獨結算」和「合併結算」有何區別？54Please respect copyright.ＰＥＮＡＮＡxMmT5fVp5v
．為什麼辦理結算手續期間不能去喝一杯？54Please respect copyright.ＰＥＮＡＮＡTbwM2eJ61Y
「日常程序」和「結算程序」有何區別？54Please respect copyright.ＰＥＮＡＮＡXhYVkSMkXm
．諸行無常！有形的東西終有損壞的一天54Please respect copyright.ＰＥＮＡＮＡNWBca3pmIz
「定額法」和「定率法」有何區別？54Please respect copyright.ＰＥＮＡＮＡyFyEwN0V7w
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CHAPTER⑤ 不了解會計實務！54Please respect copyright.ＰＥＮＡＮＡCDQ4yMSdrI
．財務報表就交棒給……54Please respect copyright.ＰＥＮＡＮＡzs8lME5CVV
「經理」和「財務」有何區別？54Please respect copyright.ＰＥＮＡＮＡ2rcb5EFseW
．薄薄一張紙卻有最強的威力！安全、輕便、好數！54Please respect copyright.ＰＥＮＡＮＡ47ytsX4aQh
「支票」和「票據」有何區別？54Please respect copyright.ＰＥＮＡＮＡapgOeq6XqZ
．是借錢還是募資！54Please respect copyright.ＰＥＮＡＮＡcsl39bTrOO
「公司債」和「股票」有何區別？54Please respect copyright.ＰＥＮＡＮＡhtUvW5SSOf
．展望未來還是重視平衡？54Please respect copyright.ＰＥＮＡＮＡsMvsGNf206
「現金收付表」和「現金流量表」有何區別？54Please respect copyright.ＰＥＮＡＮＡmJVRC8aMHJ
．與日常的使用方式不同54Please respect copyright.ＰＥＮＡＮＡ90bbsztS0m
「降價」和「打折、折扣」有何區別？54Please respect copyright.ＰＥＮＡＮＡTAKJfJ7R22
．雖然一開始相同，但時間一久便大不相同！54Please respect copyright.ＰＥＮＡＮＡ5kLpjlWQti
「單利」和「複利」有何區別？54Please respect copyright.ＰＥＮＡＮＡIW6JC1x5Hk
．吹毛求疵！只是個人龜毛，請別在意！54Please respect copyright.ＰＥＮＡＮＡ8dTEqLrtgN
「取得價額」和「取得成本」有何區別？54Please respect copyright.ＰＥＮＡＮＡBLcZVLEjrD
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CHAPTER⑥ 不了解分析方法！54Please respect copyright.ＰＥＮＡＮＡeKiqEu09KA
．由誰來分析那些資料？54Please respect copyright.ＰＥＮＡＮＡ5qhHylwGD6
「內部分析」和「外部分析」有何區別？54Please respect copyright.ＰＥＮＡＮＡ1MNixNam21
．與黑字或赤字公司做生意？54Please respect copyright.ＰＥＮＡＮＡx2nTWIqXuD
「銷貨毛利率」和「本期淨利率」有何區別？54Please respect copyright.ＰＥＮＡＮＡbArNPwtpwB
．光喊口號並無法提升公司的業績！54Please respect copyright.ＰＥＮＡＮＡ9VoEGTTJN2
「變動成本」和「固定成本」有何區別？54Please respect copyright.ＰＥＮＡＮＡNAXI0VYgxN
．邊玩邊學收支平衡點銷售額的計算方式吧！54Please respect copyright.ＰＥＮＡＮＡHr45ath3z0
「收支平衡點銷售額」和「簡易收支平衡點銷售額」有何區別？54Please respect copyright.ＰＥＮＡＮＡ3Dz1HlCElk
．P/L、B/S都會用到的最強分析！54Please respect copyright.ＰＥＮＡＮＡmBr7AtEb75
「ROE」和「ROA」有何區別？54Please respect copyright.ＰＥＮＡＮＡr8bXabxwvm
．安全性分析！用三分鐘了解客戶的危機狀況54Please respect copyright.ＰＥＮＡＮＡU9lmxJsM4X
「流動比率」和「速動比率」有何區別？54Please respect copyright.ＰＥＮＡＮＡKl5xPXP7rS
．不光是收益性和安全性！生產性和成長性也很重要！54Please respect copyright.ＰＥＮＡＮＡjYi2wF23cF
「生產性分析」和「成長性分析」有何區別？54Please respect copyright.ＰＥＮＡＮＡRbQKVkNiN9
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CHAPTER⑦ 不了解企業會計準則！54Please respect copyright.ＰＥＮＡＮＡrCRlqtgMno
．名會計柯南「真相只有一個」嗎？54Please respect copyright.ＰＥＮＡＮＡoMqmj1WxoJ
「絕對真實」和「相對真實」有何區別？54Please respect copyright.ＰＥＮＡＮＡgzjOdbn4Um
（根據真實性原則）54Please respect copyright.ＰＥＮＡＮＡyXGyZK7pbI
．依靠記錄還是親眼所見？54Please respect copyright.ＰＥＮＡＮＡDyyaMcWtHD
「損益法」和「財產法」有何區別？54Please respect copyright.ＰＥＮＡＮＡgvbrg1v4h7
（根據正規簿記原則）54Please respect copyright.ＰＥＮＡＮＡ4qEwUZzc4D
．可以吃蘋果但別把蘋果樹砍掉！54Please respect copyright.ＰＥＮＡＮＡeNRqupJMbL
「資本交易」和「利潤交易」有何區別？54Please respect copyright.ＰＥＮＡＮＡkcqKSZ102o
（根據資本交易和損益交易區分原則）54Please respect copyright.ＰＥＮＡＮＡ8dWgCI6xKu
．讓財務報表更容易閱讀！54Please respect copyright.ＰＥＮＡＮＡjTUWCcClpZ
「P/L表示」和「B/S表示」有何區別？54Please respect copyright.ＰＥＮＡＮＡTpbJgnsHw3
（根據明瞭性原則）54Please respect copyright.ＰＥＮＡＮＡbKBsTSsrhT
．決定持續經營，就會產生各種問題！54Please respect copyright.ＰＥＮＡＮＡp9wd0wg75Z
「臨時企業」和「存續企業」有何區別？54Please respect copyright.ＰＥＮＡＮＡz0HKpWjwUo
（根據持續性原則）54Please respect copyright.ＰＥＮＡＮＡ2baHzawHoQ
．保護企業免於倒閉的大原則！54Please respect copyright.ＰＥＮＡＮＡllbJa2Yuv0
「現金主義會計」和「發生主義會計」有何區別？54Please respect copyright.ＰＥＮＡＮＡiBI7LSG8uI
（根據保守主義原則）54Please respect copyright.ＰＥＮＡＮＡN4yBcrOr7h
．會計負責人每年都想抱怨的部分！54Please respect copyright.ＰＥＮＡＮＡbcZ9kBv9Yp
「公司法」和「金融商品交易法」有何區別？54Please respect copyright.ＰＥＮＡＮＡS6ZVZZZD1h
（根據單一性原則）54Please respect copyright.ＰＥＮＡＮＡFQ6oDIitK1
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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！！
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