【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100Please respect copyright.ＰＥＮＡＮＡusLtlD6GIB
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CHAPTER① 不了解會計的全貌！100Please respect copyright.ＰＥＮＡＮＡpo6RgELmRi
．沒有會計，公司就不可能經營下去！100Please respect copyright.ＰＥＮＡＮＡniJvL9lRo3
「簿記」和「會計」有何區別？100Please respect copyright.ＰＥＮＡＮＡFWUbnE3eur
．公司版 成績單！100Please respect copyright.ＰＥＮＡＮＡOKsOrAwGja
「經營績效」和「財務狀況」有何區別？100Please respect copyright.ＰＥＮＡＮＡNQO1fbhSa3
．完美記錄簿記上的交易！100Please respect copyright.ＰＥＮＡＮＡj6BhekVNuB
「分錄帳」和「總分類帳」有何區別？100Please respect copyright.ＰＥＮＡＮＡOH1W5OeMee
．主角有兩個，其餘是配角！100Please respect copyright.ＰＥＮＡＮＡdkKpAL4XjV
「主要帳簿」和「輔助帳簿」有何區別？100Please respect copyright.ＰＥＮＡＮＡDg6XAZDKJD
．回顧過去還是放眼未來！100Please respect copyright.ＰＥＮＡＮＡmFUhnwE1zN
「財務會計」和「管理會計」有何區別？100Please respect copyright.ＰＥＮＡＮＡFx0rNSpNh0
．低價進貨高價賣出！或是自產自銷！100Please respect copyright.ＰＥＮＡＮＡbFnrfF0Hrc
「商業簿記」和「工業簿記」有何區別？100Please respect copyright.ＰＥＮＡＮＡDDS5KQbQTP
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CHAPTER② 不了解財務報表的結構！100Please respect copyright.ＰＥＮＡＮＡHoAYtIOU15
．謎題解開了！所以左右是一致的！100Please respect copyright.ＰＥＮＡＮＡts20t6mOLB
「資產」和「負債+淨資產」有何區別？100Please respect copyright.ＰＥＮＡＮＡB46hJ4VRg7
．按照換成金錢的順序排列！100Please respect copyright.ＰＥＮＡＮＡXsGOklWELg
「流動資產」和「固定資產」有何區別？100Please respect copyright.ＰＥＮＡＮＡiWziUBT3Xb
．按照償還順序排列！100Please respect copyright.ＰＥＮＡＮＡOFn2nQu0TU
「流動負債」和「固定負債」有何區別？100Please respect copyright.ＰＥＮＡＮＡDUzTT3QaLb
．流量vs存量100Please respect copyright.ＰＥＮＡＮＡuqJIfHcLVP
「股東權益變動表」和「淨資產科目」有何區別？100Please respect copyright.ＰＥＮＡＮＡAMDG9XOSmW
．收入減去費用就會產生利潤！100Please respect copyright.ＰＥＮＡＮＡ15GOo8zfoI
「收入」和「費用」有何區別？100Please respect copyright.ＰＥＮＡＮＡpmrsgR9VLX
．想知道本業和其他方面的收益！100Please respect copyright.ＰＥＮＡＮＡQdOJAFnIM5
「營業收入」和「營業外收入」有何區別？100Please respect copyright.ＰＥＮＡＮＡRr3ggySKDC
．超有料級！只要記住就不會忘的損益表閱讀方法100Please respect copyright.ＰＥＮＡＮＡLFl7cBy4X7
「經常利益」和「本期淨利」有何區別？100Please respect copyright.ＰＥＮＡＮＡwVegFFS6Ec
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CHAPTER③ 不了解會計科目！100Please respect copyright.ＰＥＮＡＮＡcuVGffW66f
．你所不知道的現金世界100Please respect copyright.ＰＥＮＡＮＡcdp8ziWB2k
「一般的現金」和「簿記上的現金」有何區別？100Please respect copyright.ＰＥＮＡＮＡfOyQYGuE6S
．沒有利息，沒有存摺，不能使用ATM ！到底什麼是支票存款？100Please respect copyright.ＰＥＮＡＮＡpNV8p6p8UR
「活期存款」和「支票存款」有何區別？100Please respect copyright.ＰＥＮＡＮＡve38S1yI99
．可不能老是笑嘻嘻地只收現金100Please respect copyright.ＰＥＮＡＮＡgKYucjjT1S
「應收帳款」和「應收票據」有何區別？100Please respect copyright.ＰＥＮＡＮＡ0Czu9TmrXC
．雖然都是事後付款，但有一點不同！100Please respect copyright.ＰＥＮＡＮＡcubegIuJoo
「應付帳款」和「其他應付款」有何區別？100Please respect copyright.ＰＥＮＡＮＡgqcziMVZvs
．都是先付款，差別在哪？100Please respect copyright.ＰＥＮＡＮＡXBjNwLkCl0
「預付款項」和「預付費用」有何區別？100Please respect copyright.ＰＥＮＡＮＡfeQRvhhU7A
．是「暫時」收取還是支付？100Please respect copyright.ＰＥＮＡＮＡCo9V59ggt1
「暫收款」和「暫付款」有何區別？100Please respect copyright.ＰＥＮＡＮＡdjIsp2siYC
．宜得利都有販售！100Please respect copyright.ＰＥＮＡＮＡLlgDGxr3gG
「消耗品」和「備品」有何區別？100Please respect copyright.ＰＥＮＡＮＡIR2x7XMUH7
．消耗品最終會轉換成消耗品費100Please respect copyright.ＰＥＮＡＮＡOv0foAFcb2
「消耗品」和「消耗品費」有何區別？100Please respect copyright.ＰＥＮＡＮＡVL1PmNAn7J
．你有抱怨過吧！為什麼實領薪資這麼少！100Please respect copyright.ＰＥＮＡＮＡme4XYahshN
「董事報酬」和「薪資」有何區別？100Please respect copyright.ＰＥＮＡＮＡP4PqsSWHGh
．從失戀假到照顧老人……100Please respect copyright.ＰＥＮＡＮＡuzTiDyplEZ
「福利厚生費」和「法定福利費」有何區別？100Please respect copyright.ＰＥＮＡＮＡ71qeOaVGAy
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CHAPTER④ 不了解結算業務！100Please respect copyright.ＰＥＮＡＮＡ0r5uDBBVSo
．結算書居然不是財務報表……100Please respect copyright.ＰＥＮＡＮＡEJoM7FxZCX
「結算書」和「財務報表」有何區別？100Please respect copyright.ＰＥＮＡＮＡ6NSfThykWb
．結算日和生日一樣，可以不同日，也可以是同一天100Please respect copyright.ＰＥＮＡＮＡXx3WL0MiTH
「3月結算」和「12月結算」有何區別？100Please respect copyright.ＰＥＮＡＮＡn0SvI5lp8j
．咦！週、月、季度、半年，結算期間還真不少！100Please respect copyright.ＰＥＮＡＮＡD5WA2ZD99y
「正式結算」和「中間結算」有何區別？100Please respect copyright.ＰＥＮＡＮＡi8T326DOqB
．合併是去除內臟脂肪變得苗條100Please respect copyright.ＰＥＮＡＮＡDutOieLzyV
「單獨結算」和「合併結算」有何區別？100Please respect copyright.ＰＥＮＡＮＡQgInOcBFYT
．為什麼辦理結算手續期間不能去喝一杯？100Please respect copyright.ＰＥＮＡＮＡDuDI7RXzFa
「日常程序」和「結算程序」有何區別？100Please respect copyright.ＰＥＮＡＮＡecgvLsP7sj
．諸行無常！有形的東西終有損壞的一天100Please respect copyright.ＰＥＮＡＮＡQku78SnhKK
「定額法」和「定率法」有何區別？100Please respect copyright.ＰＥＮＡＮＡ39HFd42leW
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CHAPTER⑤ 不了解會計實務！100Please respect copyright.ＰＥＮＡＮＡWipsgCclMP
．財務報表就交棒給……100Please respect copyright.ＰＥＮＡＮＡ7kDS3HypCa
「經理」和「財務」有何區別？100Please respect copyright.ＰＥＮＡＮＡ61v16Y8KuY
．薄薄一張紙卻有最強的威力！安全、輕便、好數！100Please respect copyright.ＰＥＮＡＮＡbNCMjJgDf0
「支票」和「票據」有何區別？100Please respect copyright.ＰＥＮＡＮＡPkb8qwRTSZ
．是借錢還是募資！100Please respect copyright.ＰＥＮＡＮＡTPtIeRGtVh
「公司債」和「股票」有何區別？100Please respect copyright.ＰＥＮＡＮＡ6Chz1nlAci
．展望未來還是重視平衡？100Please respect copyright.ＰＥＮＡＮＡ3ZeUMgRaVD
「現金收付表」和「現金流量表」有何區別？100Please respect copyright.ＰＥＮＡＮＡua4wQY09wY
．與日常的使用方式不同100Please respect copyright.ＰＥＮＡＮＡ791AXHPWvy
「降價」和「打折、折扣」有何區別？100Please respect copyright.ＰＥＮＡＮＡnnpKOLT9ME
．雖然一開始相同，但時間一久便大不相同！100Please respect copyright.ＰＥＮＡＮＡxZXo0HPXpK
「單利」和「複利」有何區別？100Please respect copyright.ＰＥＮＡＮＡZQna0IOCyL
．吹毛求疵！只是個人龜毛，請別在意！100Please respect copyright.ＰＥＮＡＮＡTcqoroZn9P
「取得價額」和「取得成本」有何區別？100Please respect copyright.ＰＥＮＡＮＡSThiMiOAh2
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CHAPTER⑥ 不了解分析方法！100Please respect copyright.ＰＥＮＡＮＡ3Iy1S97dPb
．由誰來分析那些資料？100Please respect copyright.ＰＥＮＡＮＡoFX0KfTqQD
「內部分析」和「外部分析」有何區別？100Please respect copyright.ＰＥＮＡＮＡvSszGcBOKc
．與黑字或赤字公司做生意？100Please respect copyright.ＰＥＮＡＮＡfp4beEEzoY
「銷貨毛利率」和「本期淨利率」有何區別？100Please respect copyright.ＰＥＮＡＮＡjZd0JjeHCF
．光喊口號並無法提升公司的業績！100Please respect copyright.ＰＥＮＡＮＡb8sjZjep4V
「變動成本」和「固定成本」有何區別？100Please respect copyright.ＰＥＮＡＮＡJrbblXrpfr
．邊玩邊學收支平衡點銷售額的計算方式吧！100Please respect copyright.ＰＥＮＡＮＡ2fwBPfO8IF
「收支平衡點銷售額」和「簡易收支平衡點銷售額」有何區別？100Please respect copyright.ＰＥＮＡＮＡqCSOmEmyxl
．P/L、B/S都會用到的最強分析！100Please respect copyright.ＰＥＮＡＮＡpA6iikucxq
「ROE」和「ROA」有何區別？100Please respect copyright.ＰＥＮＡＮＡN0qqAgelYU
．安全性分析！用三分鐘了解客戶的危機狀況100Please respect copyright.ＰＥＮＡＮＡ2ZgOW4god5
「流動比率」和「速動比率」有何區別？100Please respect copyright.ＰＥＮＡＮＡU7uRdU14MZ
．不光是收益性和安全性！生產性和成長性也很重要！100Please respect copyright.ＰＥＮＡＮＡ0npvN0yvUW
「生產性分析」和「成長性分析」有何區別？100Please respect copyright.ＰＥＮＡＮＡ9Jq2Al1xOM
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CHAPTER⑦ 不了解企業會計準則！100Please respect copyright.ＰＥＮＡＮＡF5hInUyyEG
．名會計柯南「真相只有一個」嗎？100Please respect copyright.ＰＥＮＡＮＡk0v1SqK0e4
「絕對真實」和「相對真實」有何區別？100Please respect copyright.ＰＥＮＡＮＡMODmY2JhR3
（根據真實性原則）100Please respect copyright.ＰＥＮＡＮＡkdru85iJW2
．依靠記錄還是親眼所見？100Please respect copyright.ＰＥＮＡＮＡT0R9FWuOdL
「損益法」和「財產法」有何區別？100Please respect copyright.ＰＥＮＡＮＡZGWSg0rFVu
（根據正規簿記原則）100Please respect copyright.ＰＥＮＡＮＡ4ahAEeJ85m
．可以吃蘋果但別把蘋果樹砍掉！100Please respect copyright.ＰＥＮＡＮＡm5RIcRnBTz
「資本交易」和「利潤交易」有何區別？100Please respect copyright.ＰＥＮＡＮＡbZVktwv36q
（根據資本交易和損益交易區分原則）100Please respect copyright.ＰＥＮＡＮＡiuT7vd24c0
．讓財務報表更容易閱讀！100Please respect copyright.ＰＥＮＡＮＡysA1UDmNqo
「P/L表示」和「B/S表示」有何區別？100Please respect copyright.ＰＥＮＡＮＡwBcCkDrmA5
（根據明瞭性原則）100Please respect copyright.ＰＥＮＡＮＡdExT1UjKaE
．決定持續經營，就會產生各種問題！100Please respect copyright.ＰＥＮＡＮＡcOS60XRBwL
「臨時企業」和「存續企業」有何區別？100Please respect copyright.ＰＥＮＡＮＡltNS5FClIb
（根據持續性原則）100Please respect copyright.ＰＥＮＡＮＡV6sS8uEyVl
．保護企業免於倒閉的大原則！100Please respect copyright.ＰＥＮＡＮＡJZP912upW3
「現金主義會計」和「發生主義會計」有何區別？100Please respect copyright.ＰＥＮＡＮＡsGkiG9TBiF
（根據保守主義原則）100Please respect copyright.ＰＥＮＡＮＡ07d2pR9HvR
．會計負責人每年都想抱怨的部分！100Please respect copyright.ＰＥＮＡＮＡTKL1KPjsbg
「公司法」和「金融商品交易法」有何區別？100Please respect copyright.ＰＥＮＡＮＡbRZtyiE23o
（根據單一性原則）100Please respect copyright.ＰＥＮＡＮＡXpWTjmVLwv
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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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