【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47Please respect copyright.ＰＥＮＡＮＡWgPWhmmY9H
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CHAPTER① 不了解會計的全貌！47Please respect copyright.ＰＥＮＡＮＡvuvPnItQF1
．沒有會計，公司就不可能經營下去！47Please respect copyright.ＰＥＮＡＮＡLicXHttKQD
「簿記」和「會計」有何區別？47Please respect copyright.ＰＥＮＡＮＡweUhWyknyY
．公司版 成績單！47Please respect copyright.ＰＥＮＡＮＡXVgr2oBbZB
「經營績效」和「財務狀況」有何區別？47Please respect copyright.ＰＥＮＡＮＡU8pHWh0FQB
．完美記錄簿記上的交易！47Please respect copyright.ＰＥＮＡＮＡnhA57utYBA
「分錄帳」和「總分類帳」有何區別？47Please respect copyright.ＰＥＮＡＮＡCsaAH29yqg
．主角有兩個，其餘是配角！47Please respect copyright.ＰＥＮＡＮＡZEjD5gDj4j
「主要帳簿」和「輔助帳簿」有何區別？47Please respect copyright.ＰＥＮＡＮＡgyl2uZ8qfz
．回顧過去還是放眼未來！47Please respect copyright.ＰＥＮＡＮＡDL7d3MFpDA
「財務會計」和「管理會計」有何區別？47Please respect copyright.ＰＥＮＡＮＡvlZJfibR6B
．低價進貨高價賣出！或是自產自銷！47Please respect copyright.ＰＥＮＡＮＡxIPa7f3Anm
「商業簿記」和「工業簿記」有何區別？47Please respect copyright.ＰＥＮＡＮＡBMhnWlzgGK
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CHAPTER② 不了解財務報表的結構！47Please respect copyright.ＰＥＮＡＮＡ4F8PR3zTne
．謎題解開了！所以左右是一致的！47Please respect copyright.ＰＥＮＡＮＡ63GzNpZD5J
「資產」和「負債+淨資產」有何區別？47Please respect copyright.ＰＥＮＡＮＡjPZP5cwEJd
．按照換成金錢的順序排列！47Please respect copyright.ＰＥＮＡＮＡ6IBn34t8nT
「流動資產」和「固定資產」有何區別？47Please respect copyright.ＰＥＮＡＮＡHPzp020DZ2
．按照償還順序排列！47Please respect copyright.ＰＥＮＡＮＡ1Hk7T60gcm
「流動負債」和「固定負債」有何區別？47Please respect copyright.ＰＥＮＡＮＡX7jeVpgDwy
．流量vs存量47Please respect copyright.ＰＥＮＡＮＡ8nU0gpp0WP
「股東權益變動表」和「淨資產科目」有何區別？47Please respect copyright.ＰＥＮＡＮＡQym05aNjXH
．收入減去費用就會產生利潤！47Please respect copyright.ＰＥＮＡＮＡeh8HC3INqy
「收入」和「費用」有何區別？47Please respect copyright.ＰＥＮＡＮＡI6OlCxnvyC
．想知道本業和其他方面的收益！47Please respect copyright.ＰＥＮＡＮＡqWQmqOvtwI
「營業收入」和「營業外收入」有何區別？47Please respect copyright.ＰＥＮＡＮＡkLeKxkKKtw
．超有料級！只要記住就不會忘的損益表閱讀方法47Please respect copyright.ＰＥＮＡＮＡhyFZu7rOMe
「經常利益」和「本期淨利」有何區別？47Please respect copyright.ＰＥＮＡＮＡPG2iEWn2tp
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CHAPTER③ 不了解會計科目！47Please respect copyright.ＰＥＮＡＮＡQx7gwXuvKC
．你所不知道的現金世界47Please respect copyright.ＰＥＮＡＮＡBVgtBbYrwF
「一般的現金」和「簿記上的現金」有何區別？47Please respect copyright.ＰＥＮＡＮＡ4mQyT5cmgA
．沒有利息，沒有存摺，不能使用ATM ！到底什麼是支票存款？47Please respect copyright.ＰＥＮＡＮＡPPBEZb0kPO
「活期存款」和「支票存款」有何區別？47Please respect copyright.ＰＥＮＡＮＡYrSckrEW7j
．可不能老是笑嘻嘻地只收現金47Please respect copyright.ＰＥＮＡＮＡPI9mqaTSoC
「應收帳款」和「應收票據」有何區別？47Please respect copyright.ＰＥＮＡＮＡmNqbrNDPaJ
．雖然都是事後付款，但有一點不同！47Please respect copyright.ＰＥＮＡＮＡQMIJ0f34oT
「應付帳款」和「其他應付款」有何區別？47Please respect copyright.ＰＥＮＡＮＡdYY6goq9jT
．都是先付款，差別在哪？47Please respect copyright.ＰＥＮＡＮＡdKz5r894o5
「預付款項」和「預付費用」有何區別？47Please respect copyright.ＰＥＮＡＮＡMHdXFAcCLW
．是「暫時」收取還是支付？47Please respect copyright.ＰＥＮＡＮＡTZygdYhfRv
「暫收款」和「暫付款」有何區別？47Please respect copyright.ＰＥＮＡＮＡzYRsaktzCS
．宜得利都有販售！47Please respect copyright.ＰＥＮＡＮＡOGYQdJ2bqh
「消耗品」和「備品」有何區別？47Please respect copyright.ＰＥＮＡＮＡS7ffSZDUFr
．消耗品最終會轉換成消耗品費47Please respect copyright.ＰＥＮＡＮＡOVGlBxrBlU
「消耗品」和「消耗品費」有何區別？47Please respect copyright.ＰＥＮＡＮＡi1juNmVPAo
．你有抱怨過吧！為什麼實領薪資這麼少！47Please respect copyright.ＰＥＮＡＮＡVK7i08OefJ
「董事報酬」和「薪資」有何區別？47Please respect copyright.ＰＥＮＡＮＡnbtFlAXKqj
．從失戀假到照顧老人……47Please respect copyright.ＰＥＮＡＮＡ1yuoRXjyun
「福利厚生費」和「法定福利費」有何區別？47Please respect copyright.ＰＥＮＡＮＡ29B0IC0inH
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CHAPTER④ 不了解結算業務！47Please respect copyright.ＰＥＮＡＮＡOx0TWTodth
．結算書居然不是財務報表……47Please respect copyright.ＰＥＮＡＮＡ9Py0lklN4c
「結算書」和「財務報表」有何區別？47Please respect copyright.ＰＥＮＡＮＡFWcL1L1bhN
．結算日和生日一樣，可以不同日，也可以是同一天47Please respect copyright.ＰＥＮＡＮＡzZp8JT5j2V
「3月結算」和「12月結算」有何區別？47Please respect copyright.ＰＥＮＡＮＡtTSkU2vNFv
．咦！週、月、季度、半年，結算期間還真不少！47Please respect copyright.ＰＥＮＡＮＡtsGgz6ZSNj
「正式結算」和「中間結算」有何區別？47Please respect copyright.ＰＥＮＡＮＡ98FgpRp3Qc
．合併是去除內臟脂肪變得苗條47Please respect copyright.ＰＥＮＡＮＡEwxzLdcx93
「單獨結算」和「合併結算」有何區別？47Please respect copyright.ＰＥＮＡＮＡk9vt7EjyIe
．為什麼辦理結算手續期間不能去喝一杯？47Please respect copyright.ＰＥＮＡＮＡmhrZ4xdtA4
「日常程序」和「結算程序」有何區別？47Please respect copyright.ＰＥＮＡＮＡUaRQPDUbdZ
．諸行無常！有形的東西終有損壞的一天47Please respect copyright.ＰＥＮＡＮＡPYsvhqm3tK
「定額法」和「定率法」有何區別？47Please respect copyright.ＰＥＮＡＮＡtL9VsQHWdA
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CHAPTER⑤ 不了解會計實務！47Please respect copyright.ＰＥＮＡＮＡUJRwgMZzVy
．財務報表就交棒給……47Please respect copyright.ＰＥＮＡＮＡfarjhwOaCY
「經理」和「財務」有何區別？47Please respect copyright.ＰＥＮＡＮＡdis2Ii3vXV
．薄薄一張紙卻有最強的威力！安全、輕便、好數！47Please respect copyright.ＰＥＮＡＮＡgjdlNw62JK
「支票」和「票據」有何區別？47Please respect copyright.ＰＥＮＡＮＡl6N1xqzSTb
．是借錢還是募資！47Please respect copyright.ＰＥＮＡＮＡxBWXUhXrtF
「公司債」和「股票」有何區別？47Please respect copyright.ＰＥＮＡＮＡdO0V3m6O3h
．展望未來還是重視平衡？47Please respect copyright.ＰＥＮＡＮＡCW8LL1UJQt
「現金收付表」和「現金流量表」有何區別？47Please respect copyright.ＰＥＮＡＮＡ5VC5K9IRta
．與日常的使用方式不同47Please respect copyright.ＰＥＮＡＮＡLgcPtp91xA
「降價」和「打折、折扣」有何區別？47Please respect copyright.ＰＥＮＡＮＡJZgkPl5Idg
．雖然一開始相同，但時間一久便大不相同！47Please respect copyright.ＰＥＮＡＮＡPy7ak6B0EK
「單利」和「複利」有何區別？47Please respect copyright.ＰＥＮＡＮＡeLrBQ0NOhF
．吹毛求疵！只是個人龜毛，請別在意！47Please respect copyright.ＰＥＮＡＮＡPxD9yl7Mfi
「取得價額」和「取得成本」有何區別？47Please respect copyright.ＰＥＮＡＮＡsKnEezyVAy
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CHAPTER⑥ 不了解分析方法！47Please respect copyright.ＰＥＮＡＮＡUkMYpniZeB
．由誰來分析那些資料？47Please respect copyright.ＰＥＮＡＮＡZ5yBv9Zeyd
「內部分析」和「外部分析」有何區別？47Please respect copyright.ＰＥＮＡＮＡeK8IGlrPzj
．與黑字或赤字公司做生意？47Please respect copyright.ＰＥＮＡＮＡZyJWmXlZio
「銷貨毛利率」和「本期淨利率」有何區別？47Please respect copyright.ＰＥＮＡＮＡMzddeEf26L
．光喊口號並無法提升公司的業績！47Please respect copyright.ＰＥＮＡＮＡ87MZdlQ8V3
「變動成本」和「固定成本」有何區別？47Please respect copyright.ＰＥＮＡＮＡR6rB4SUpjv
．邊玩邊學收支平衡點銷售額的計算方式吧！47Please respect copyright.ＰＥＮＡＮＡWUxEoEs0rl
「收支平衡點銷售額」和「簡易收支平衡點銷售額」有何區別？47Please respect copyright.ＰＥＮＡＮＡWk6SXz7ajI
．P/L、B/S都會用到的最強分析！47Please respect copyright.ＰＥＮＡＮＡrbozQONp2Z
「ROE」和「ROA」有何區別？47Please respect copyright.ＰＥＮＡＮＡ5e4eaLMQvM
．安全性分析！用三分鐘了解客戶的危機狀況47Please respect copyright.ＰＥＮＡＮＡztYEFSxzGU
「流動比率」和「速動比率」有何區別？47Please respect copyright.ＰＥＮＡＮＡcZgmMB11Lk
．不光是收益性和安全性！生產性和成長性也很重要！47Please respect copyright.ＰＥＮＡＮＡA3IIO6UwQX
「生產性分析」和「成長性分析」有何區別？47Please respect copyright.ＰＥＮＡＮＡy0QyaNTBfA
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CHAPTER⑦ 不了解企業會計準則！47Please respect copyright.ＰＥＮＡＮＡuaC0DKR5u4
．名會計柯南「真相只有一個」嗎？47Please respect copyright.ＰＥＮＡＮＡ6zXs8FgTSY
「絕對真實」和「相對真實」有何區別？47Please respect copyright.ＰＥＮＡＮＡqgMhXwXpis
（根據真實性原則）47Please respect copyright.ＰＥＮＡＮＡLnjnfT0gBo
．依靠記錄還是親眼所見？47Please respect copyright.ＰＥＮＡＮＡHDtE0bHww0
「損益法」和「財產法」有何區別？47Please respect copyright.ＰＥＮＡＮＡLTkk7lSpxb
（根據正規簿記原則）47Please respect copyright.ＰＥＮＡＮＡZTFRMjC2Ev
．可以吃蘋果但別把蘋果樹砍掉！47Please respect copyright.ＰＥＮＡＮＡJaVroZHarr
「資本交易」和「利潤交易」有何區別？47Please respect copyright.ＰＥＮＡＮＡaughKQUeQB
（根據資本交易和損益交易區分原則）47Please respect copyright.ＰＥＮＡＮＡoOHUmaKdJl
．讓財務報表更容易閱讀！47Please respect copyright.ＰＥＮＡＮＡQ1pU1S993u
「P/L表示」和「B/S表示」有何區別？47Please respect copyright.ＰＥＮＡＮＡShpwZa2NFV
（根據明瞭性原則）47Please respect copyright.ＰＥＮＡＮＡQn7Iijiq2E
．決定持續經營，就會產生各種問題！47Please respect copyright.ＰＥＮＡＮＡgWMwiXjerP
「臨時企業」和「存續企業」有何區別？47Please respect copyright.ＰＥＮＡＮＡjSSSjL9Ovi
（根據持續性原則）47Please respect copyright.ＰＥＮＡＮＡjuVAR0DdQh
．保護企業免於倒閉的大原則！47Please respect copyright.ＰＥＮＡＮＡzXBsK6fJ1l
「現金主義會計」和「發生主義會計」有何區別？47Please respect copyright.ＰＥＮＡＮＡo6Ilus3FvJ
（根據保守主義原則）47Please respect copyright.ＰＥＮＡＮＡ4mUmGIsXUp
．會計負責人每年都想抱怨的部分！47Please respect copyright.ＰＥＮＡＮＡJBrSoa91Ix
「公司法」和「金融商品交易法」有何區別？47Please respect copyright.ＰＥＮＡＮＡUkvXHzHgQU
（根據單一性原則）47Please respect copyright.ＰＥＮＡＮＡQPa7pGxtDX
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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】(註冊) 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】(註冊) 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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