【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217Please respect copyright.ＰＥＮＡＮＡFNSYWzkqRu
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CHAPTER① 不了解會計的全貌！217Please respect copyright.ＰＥＮＡＮＡ5i49NYN6Na
．沒有會計，公司就不可能經營下去！217Please respect copyright.ＰＥＮＡＮＡlcoyO4Xgv1
「簿記」和「會計」有何區別？217Please respect copyright.ＰＥＮＡＮＡcbDGDSiZl3
．公司版 成績單！217Please respect copyright.ＰＥＮＡＮＡ6vu6h6jsPq
「經營績效」和「財務狀況」有何區別？217Please respect copyright.ＰＥＮＡＮＡluVtzQZaqf
．完美記錄簿記上的交易！217Please respect copyright.ＰＥＮＡＮＡdjSiT35A4T
「分錄帳」和「總分類帳」有何區別？217Please respect copyright.ＰＥＮＡＮＡ0cKlAuXlUy
．主角有兩個，其餘是配角！217Please respect copyright.ＰＥＮＡＮＡcLJz4b1Z2d
「主要帳簿」和「輔助帳簿」有何區別？217Please respect copyright.ＰＥＮＡＮＡ47GC8hhtaF
．回顧過去還是放眼未來！217Please respect copyright.ＰＥＮＡＮＡMM3I3eMl3T
「財務會計」和「管理會計」有何區別？217Please respect copyright.ＰＥＮＡＮＡgSLi3USgCt
．低價進貨高價賣出！或是自產自銷！217Please respect copyright.ＰＥＮＡＮＡp4HozZzTgp
「商業簿記」和「工業簿記」有何區別？217Please respect copyright.ＰＥＮＡＮＡQyCjRsvjor
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CHAPTER② 不了解財務報表的結構！217Please respect copyright.ＰＥＮＡＮＡjMSQsH5zBI
．謎題解開了！所以左右是一致的！217Please respect copyright.ＰＥＮＡＮＡyvlRqNjL6b
「資產」和「負債+淨資產」有何區別？217Please respect copyright.ＰＥＮＡＮＡHWSeB3LSoz
．按照換成金錢的順序排列！217Please respect copyright.ＰＥＮＡＮＡjrlmyteDMZ
「流動資產」和「固定資產」有何區別？217Please respect copyright.ＰＥＮＡＮＡ3f8OwKm37Q
．按照償還順序排列！217Please respect copyright.ＰＥＮＡＮＡTaFzx53EzX
「流動負債」和「固定負債」有何區別？217Please respect copyright.ＰＥＮＡＮＡnIUrHV6ZQi
．流量vs存量217Please respect copyright.ＰＥＮＡＮＡ6nvix7Csm6
「股東權益變動表」和「淨資產科目」有何區別？217Please respect copyright.ＰＥＮＡＮＡ6T1dHLhDeM
．收入減去費用就會產生利潤！217Please respect copyright.ＰＥＮＡＮＡTlh53OAH2u
「收入」和「費用」有何區別？217Please respect copyright.ＰＥＮＡＮＡDqGUupA0nQ
．想知道本業和其他方面的收益！217Please respect copyright.ＰＥＮＡＮＡ2hke1aWShF
「營業收入」和「營業外收入」有何區別？217Please respect copyright.ＰＥＮＡＮＡHMFX5OngtY
．超有料級！只要記住就不會忘的損益表閱讀方法217Please respect copyright.ＰＥＮＡＮＡlOvBK0y3Bh
「經常利益」和「本期淨利」有何區別？217Please respect copyright.ＰＥＮＡＮＡi4vFUqUatj
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CHAPTER③ 不了解會計科目！217Please respect copyright.ＰＥＮＡＮＡkc2gR7rF4R
．你所不知道的現金世界217Please respect copyright.ＰＥＮＡＮＡpfFuQrUs0h
「一般的現金」和「簿記上的現金」有何區別？217Please respect copyright.ＰＥＮＡＮＡHcsMwvqKuL
．沒有利息，沒有存摺，不能使用ATM ！到底什麼是支票存款？217Please respect copyright.ＰＥＮＡＮＡPNuJRmF6Eh
「活期存款」和「支票存款」有何區別？217Please respect copyright.ＰＥＮＡＮＡ9c3fyOW10f
．可不能老是笑嘻嘻地只收現金217Please respect copyright.ＰＥＮＡＮＡKZq673wuFU
「應收帳款」和「應收票據」有何區別？217Please respect copyright.ＰＥＮＡＮＡonHwsH6Cs6
．雖然都是事後付款，但有一點不同！217Please respect copyright.ＰＥＮＡＮＡsdg9qHSX1W
「應付帳款」和「其他應付款」有何區別？217Please respect copyright.ＰＥＮＡＮＡEaRkb0jLW4
．都是先付款，差別在哪？217Please respect copyright.ＰＥＮＡＮＡgfXD4vPUbt
「預付款項」和「預付費用」有何區別？217Please respect copyright.ＰＥＮＡＮＡgQB8E0ezDG
．是「暫時」收取還是支付？217Please respect copyright.ＰＥＮＡＮＡKNBSkbLKhP
「暫收款」和「暫付款」有何區別？217Please respect copyright.ＰＥＮＡＮＡmp1listAAH
．宜得利都有販售！217Please respect copyright.ＰＥＮＡＮＡI9303SgzZr
「消耗品」和「備品」有何區別？217Please respect copyright.ＰＥＮＡＮＡZcAHiZZC2Y
．消耗品最終會轉換成消耗品費217Please respect copyright.ＰＥＮＡＮＡO3c2PJX0tg
「消耗品」和「消耗品費」有何區別？217Please respect copyright.ＰＥＮＡＮＡVcgj8Nk1Yp
．你有抱怨過吧！為什麼實領薪資這麼少！217Please respect copyright.ＰＥＮＡＮＡDe3EOkscsk
「董事報酬」和「薪資」有何區別？217Please respect copyright.ＰＥＮＡＮＡRlLKUuy2lX
．從失戀假到照顧老人……217Please respect copyright.ＰＥＮＡＮＡsHAqY2rPgW
「福利厚生費」和「法定福利費」有何區別？217Please respect copyright.ＰＥＮＡＮＡt53kLNu8nU
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CHAPTER④ 不了解結算業務！217Please respect copyright.ＰＥＮＡＮＡ1z4f0fdSn7
．結算書居然不是財務報表……217Please respect copyright.ＰＥＮＡＮＡNNvFgJUYe6
「結算書」和「財務報表」有何區別？217Please respect copyright.ＰＥＮＡＮＡDtIWtVYMP0
．結算日和生日一樣，可以不同日，也可以是同一天217Please respect copyright.ＰＥＮＡＮＡGKqaW6tM3v
「3月結算」和「12月結算」有何區別？217Please respect copyright.ＰＥＮＡＮＡKTJbZ8xwLU
．咦！週、月、季度、半年，結算期間還真不少！217Please respect copyright.ＰＥＮＡＮＡiL6QwMhuT2
「正式結算」和「中間結算」有何區別？217Please respect copyright.ＰＥＮＡＮＡ7eGSvUavS9
．合併是去除內臟脂肪變得苗條217Please respect copyright.ＰＥＮＡＮＡmXG2ZBOKXd
「單獨結算」和「合併結算」有何區別？217Please respect copyright.ＰＥＮＡＮＡstjeokf99Z
．為什麼辦理結算手續期間不能去喝一杯？217Please respect copyright.ＰＥＮＡＮＡ67jmoqV7Tb
「日常程序」和「結算程序」有何區別？217Please respect copyright.ＰＥＮＡＮＡFKNJCFDW7x
．諸行無常！有形的東西終有損壞的一天217Please respect copyright.ＰＥＮＡＮＡSf77LMPTnx
「定額法」和「定率法」有何區別？217Please respect copyright.ＰＥＮＡＮＡC9bg7YqY8A
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CHAPTER⑤ 不了解會計實務！217Please respect copyright.ＰＥＮＡＮＡ4g4u0AV3JJ
．財務報表就交棒給……217Please respect copyright.ＰＥＮＡＮＡLAzYxOKyK9
「經理」和「財務」有何區別？217Please respect copyright.ＰＥＮＡＮＡDMzQHQTKsd
．薄薄一張紙卻有最強的威力！安全、輕便、好數！217Please respect copyright.ＰＥＮＡＮＡbrkuYva9Nx
「支票」和「票據」有何區別？217Please respect copyright.ＰＥＮＡＮＡE4UG1Ft8QF
．是借錢還是募資！217Please respect copyright.ＰＥＮＡＮＡPX1wCXagle
「公司債」和「股票」有何區別？217Please respect copyright.ＰＥＮＡＮＡzPb74bfJ25
．展望未來還是重視平衡？217Please respect copyright.ＰＥＮＡＮＡ5NkWNFI2DJ
「現金收付表」和「現金流量表」有何區別？217Please respect copyright.ＰＥＮＡＮＡTtgUurLgk9
．與日常的使用方式不同217Please respect copyright.ＰＥＮＡＮＡAx7l5ZHLF8
「降價」和「打折、折扣」有何區別？217Please respect copyright.ＰＥＮＡＮＡHPrUym86Bt
．雖然一開始相同，但時間一久便大不相同！217Please respect copyright.ＰＥＮＡＮＡsKZi9CAUzN
「單利」和「複利」有何區別？217Please respect copyright.ＰＥＮＡＮＡtWMfgYrP7k
．吹毛求疵！只是個人龜毛，請別在意！217Please respect copyright.ＰＥＮＡＮＡVMm6HuufY5
「取得價額」和「取得成本」有何區別？217Please respect copyright.ＰＥＮＡＮＡcd9PlJuzIi
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CHAPTER⑥ 不了解分析方法！217Please respect copyright.ＰＥＮＡＮＡgDtctaNamM
．由誰來分析那些資料？217Please respect copyright.ＰＥＮＡＮＡMSqiLqUc43
「內部分析」和「外部分析」有何區別？217Please respect copyright.ＰＥＮＡＮＡdxHqKfQlkq
．與黑字或赤字公司做生意？217Please respect copyright.ＰＥＮＡＮＡfz6GgaMujQ
「銷貨毛利率」和「本期淨利率」有何區別？217Please respect copyright.ＰＥＮＡＮＡdo2W5PoOhc
．光喊口號並無法提升公司的業績！217Please respect copyright.ＰＥＮＡＮＡoFvemI19XB
「變動成本」和「固定成本」有何區別？217Please respect copyright.ＰＥＮＡＮＡbX5Z6v84WD
．邊玩邊學收支平衡點銷售額的計算方式吧！217Please respect copyright.ＰＥＮＡＮＡ3eR2fwY1Zf
「收支平衡點銷售額」和「簡易收支平衡點銷售額」有何區別？217Please respect copyright.ＰＥＮＡＮＡzJAMFPgxE6
．P/L、B/S都會用到的最強分析！217Please respect copyright.ＰＥＮＡＮＡLvo3ngiDVL
「ROE」和「ROA」有何區別？217Please respect copyright.ＰＥＮＡＮＡahzhlx1IF3
．安全性分析！用三分鐘了解客戶的危機狀況217Please respect copyright.ＰＥＮＡＮＡmQ1Zj3cb9W
「流動比率」和「速動比率」有何區別？217Please respect copyright.ＰＥＮＡＮＡqAuBAEImk4
．不光是收益性和安全性！生產性和成長性也很重要！217Please respect copyright.ＰＥＮＡＮＡbhBucuDpn9
「生產性分析」和「成長性分析」有何區別？217Please respect copyright.ＰＥＮＡＮＡEKHl4W4LB3
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CHAPTER⑦ 不了解企業會計準則！217Please respect copyright.ＰＥＮＡＮＡiBFdgw0LK0
．名會計柯南「真相只有一個」嗎？217Please respect copyright.ＰＥＮＡＮＡ73obBuaVTp
「絕對真實」和「相對真實」有何區別？217Please respect copyright.ＰＥＮＡＮＡ0U3SVc5g8T
（根據真實性原則）217Please respect copyright.ＰＥＮＡＮＡczuk4vcH8Y
．依靠記錄還是親眼所見？217Please respect copyright.ＰＥＮＡＮＡCDuFP6z3vs
「損益法」和「財產法」有何區別？217Please respect copyright.ＰＥＮＡＮＡrWTX7KLAg1
（根據正規簿記原則）217Please respect copyright.ＰＥＮＡＮＡCV6nTP6B9O
．可以吃蘋果但別把蘋果樹砍掉！217Please respect copyright.ＰＥＮＡＮＡY1UuXXhqyW
「資本交易」和「利潤交易」有何區別？217Please respect copyright.ＰＥＮＡＮＡOLn1CHBWpA
（根據資本交易和損益交易區分原則）217Please respect copyright.ＰＥＮＡＮＡmmKxZzVl8G
．讓財務報表更容易閱讀！217Please respect copyright.ＰＥＮＡＮＡRg2mEfRUm0
「P/L表示」和「B/S表示」有何區別？217Please respect copyright.ＰＥＮＡＮＡfeDlLi1h5p
（根據明瞭性原則）217Please respect copyright.ＰＥＮＡＮＡT8nw6o6jTz
．決定持續經營，就會產生各種問題！217Please respect copyright.ＰＥＮＡＮＡ81huaSZsmv
「臨時企業」和「存續企業」有何區別？217Please respect copyright.ＰＥＮＡＮＡd1w4hqsY6l
（根據持續性原則）217Please respect copyright.ＰＥＮＡＮＡopiuNJ9duG
．保護企業免於倒閉的大原則！217Please respect copyright.ＰＥＮＡＮＡ0HkrhlLg7i
「現金主義會計」和「發生主義會計」有何區別？217Please respect copyright.ＰＥＮＡＮＡTN55j9DZf7
（根據保守主義原則）217Please respect copyright.ＰＥＮＡＮＡY1Xp3SeKI4
．會計負責人每年都想抱怨的部分！217Please respect copyright.ＰＥＮＡＮＡyWuZRzZiIK
「公司法」和「金融商品交易法」有何區別？217Please respect copyright.ＰＥＮＡＮＡ4bcInmHARj
（根據單一性原則）217Please respect copyright.ＰＥＮＡＮＡbV3uy7VUpP
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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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