TWM549942U - Educational accounting code poker set - Google Patents

Educational accounting code poker set Download PDF

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Publication number
TWM549942U
TWM549942U TW106208645U TW106208645U TWM549942U TW M549942 U TWM549942 U TW M549942U TW 106208645 U TW106208645 U TW 106208645U TW 106208645 U TW106208645 U TW 106208645U TW M549942 U TWM549942 U TW M549942U
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item
accounting
card
penalty
player
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TW106208645U
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李宥緹
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健行學校財團法人健行科技大學
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Publication of TWM549942U publication Critical patent/TWM549942U/en

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會計科目教學撲克牌組Accounting subject teaching playing cards

本創作是有關於一種會計科目教學撲克牌組,特別是有關於一種可執行遊戲模式並達到會計科目教學目的之撲克牌結構創新,其讓遊戲者可自遊戲中獲取會計之學識,則遊戲者透過該會計科目教學撲克牌組,不自覺地增加對會計項目之印象,達到自然地學習與記憶之目的。This creation is about a kind of accounting subject teaching playing cards group, especially the poker structure innovation about an executable game mode and achieving the purpose of accounting subjects, which allows the player to obtain the accounting knowledge from the game, then the player Through the accounting subject teaching playing cards group, unconsciously increase the impression of accounting items to achieve the purpose of natural learning and memory.

按,在會計項目中,一般人常對於為數眾多的會計項目,以及該些會計項目對應之會計要素,即資產、負債、權益、收益以及費損,感到難懂枯燥而難以提起興趣入門學習。According to the accounting items, the average person often finds a large number of accounting items, as well as the accounting elements corresponding to these accounting items, namely, assets, liabilities, equity, income, and loss, which are difficult to understand and difficult to bring interest to begin to learn.

一般想要取得會計學識不外乎就是來自於課堂、書本或影音,然而,此等教授會計學識之方式,對於本身對會計較不感興趣之學習者而言係相當枯燥乏味,若真要熟習會計相關知識,恐需花費很長一段時間,相當耗時耗力,一些初學者也容易因此放棄會計之學習。本創作人係針對會計學習教具進行了研發改良,讓初入會計領域之學習者可更容易地學習到入門會計學識,因此,若能將撲克牌之結構與會計項目之學習做結合,對於會計項目之學習與記憶將大有幫助。Generally, you want to get accounting knowledge from classrooms, books, or audio and video. However, the way you teach accounting is quite boring for learners who are less interested in accounting. If you really want to be familiar with it, you should be familiar with it. Accounting related knowledge, it may take a long time, quite time-consuming and labor-intensive, and some beginners are also easy to abandon accounting learning. The creator has developed and improved the accounting learning teaching aids, so that learners who are new to the accounting field can learn entry accounting knowledge more easily. Therefore, if you can combine the structure of playing cards with the accounting project, for accounting The learning and memory of the project will be of great help.

有鑑於上述習知技藝之問題,本創作之目的在於提供一種可執行遊戲模式並達到會計科目教學目的之撲克牌結構創新,其可自遊戲中獲取會計之學識,則遊戲者透過該會計科目教學撲克牌組,不自覺地增加對會計項目之印象,達到自然地學習與記憶之目的。In view of the above-mentioned problems of the prior art, the purpose of the present invention is to provide a poker structure innovation that can execute a game mode and achieve the purpose of accounting subjects, which can obtain accounting knowledge from the game, and the player teaches through the accounting subject. The playing card group unconsciously increases the impression of the accounting project and achieves the purpose of natural learning and memory.

根據本創作之目的,提出一種會計科目教學撲克牌組,係包括有:複數個牌本體,每一個該牌本體具有一牌面;每一該牌面包含:一印製於該牌面內部之會計項目主項;一印製於該牌面內部之會計項目細項;一印製於該牌面內部之運算數字;其中,該會計項目細項係為該會計項目主項之子項目。According to the purpose of the present invention, an accounting subject teaching playing card group is proposed, which comprises: a plurality of card bodies, each of which has a card face; each of the cards comprises: one printed on the inside of the card. Accounting item main item; an accounting item item printed on the inside of the board; an operation number printed on the inside of the board; wherein the accounting item item is a sub-item of the main item of the accounting item.

在本創作的一個實施例中,該牌本體之運算數字係為0至9。In one embodiment of the present creation, the card's body has an operational number of 0 to 9.

在本創作的一個實施例中,該會計科目教學撲克牌組更包含一懲罰對照表,該懲罰對照表設置至少一輸家次數及對應該輸家次數之懲罰項目,該懲罰對照表供握有最多該牌本體之遊戲者,依據該懲罰對照表之懲罰項目進行懲罰。In an embodiment of the present invention, the accounting subject playing card group further comprises a penalty comparison table, wherein the penalty comparison table sets at least one number of losers and a penalty item corresponding to the number of losers, the penalty comparison table is for holding the most The player of the card body is punished according to the penalty item of the penalty table.

藉此,本創作之會計科目教學撲克牌組,利用牌卡遊戲之方式來讓遊戲者從中學習到會計相關知識,相較於習有課程教授方式,可提升學習者學習會計之興趣,讓學習者更容易融入課程,達到一種快樂學習之目的。本創作之會計科目教學撲克牌組可執行一遊戲模式,透過牌本體亮出之會計項目主項或會計項目細項或運算數字來進行運算,進而讓遊戲者可自遊戲中獲取會計之學識,則遊戲者透過該會計科目教學撲克牌組,不自覺地增加對會計項目之印象,達到自然地學習與記憶之目的。In this way, the accounting subject teaching playing card group of this creation uses the card card game to let the player learn the accounting related knowledge from it, which can improve the learner's interest in accounting and learn more than the teaching method of the learned course. It is easier to integrate into the curriculum and achieve a purpose of happy learning. The accounting subject teaching playing card group of the creation can execute a game mode, and the calculation is performed through the accounting item main item or the accounting item detail item or the operation number displayed by the card body, so that the player can obtain the accounting knowledge from the game. Then, the player teaches the playing card group through the accounting subject, unconsciously increases the impression on the accounting project, and achieves the purpose of natural learning and memory.

為利 貴審查員瞭解本創作之技術特徵、內容與優點及其所能達成之功效,茲將本創作配合附圖,並以實施例之表達形式詳細說明如下,而其中所使用之圖式,其主旨僅為示意及輔助說明書之用,未必為本創作實施後之真實比例與精準配置,故不應就所附之圖式的比例與配置關係解讀、侷限本創作於實際實施上的權利範圍,合先敘明。In order to understand the technical characteristics, content and advantages of the creation and the effects that can be achieved by the examiner, the author will use the drawings in detail and explain the following in the form of the examples, and the drawings used therein The subject matter is only for the purpose of illustration and supplementary instructions. It is not necessarily the true proportion and precise configuration after the implementation of the original creation. Therefore, the proportions and configuration relationships of the attached drawings should not be interpreted or limited in the actual implementation scope. First described.

請參閱第1圖,本創作會計科目教學撲克牌組(1),係包括有:複數個牌本體(10),每一個該牌本體(10)具有一牌面(101);每一該牌面(101)包含:一印製於該牌面(101)內部之會計項目主項(102);一印製於該牌面(101)內部之會計項目細項(103);一印製於該牌面(101)內部之運算數字(104);其中,該會計項目細項(103) 係為該會計項目主項(102)之子項目;且,每一個該牌本體(10)之該運算數字(104)係能夠與另一個該牌本體(10)之該運算數字(104)由一遊戲者(圖未繪出)進行加減運算。Referring to FIG. 1 , the creative accounting subject playing card group (1) includes: a plurality of card bodies (10), each card body (10) having a card face (101); each of the cards The face (101) comprises: an accounting item main item (102) printed on the board (101); an accounting item item (103) printed on the board (101); one printed on An operation number (104) inside the card (101); wherein the accounting item item (103) is a sub-item of the accounting item main item (102); and, the operation of each of the card body (10) The number (104) is capable of adding and subtracting the operand number (104) from another card body (10) by a player (not shown).

該牌本體(10)之運算數字(104)係為0至9。The operand number (104) of the card body (10) is 0 to 9.

該會計項目主項(102)係為:資產類、負債類、業主權益類、收益類或費損類。The main item (102) of the accounting project is: asset class, liability class, owner equity class, income class or fee loss class.

該會計項目細項(103)係屬於該會計項目主項(102)之子項目,當該會計項目主項(102)為資產類時,該會計項目細項(103)係為:現金、銀行存款、短期投資、應收票據、應收帳款、應收收入、存貨、預付費用、土地、建築物、機器設備、生財器具或運輸設備。The accounting item item (103) belongs to the sub-item of the accounting item main item (102). When the accounting item main item (102) is an asset class, the accounting item item (103) is: cash, bank deposit , short-term investments, notes receivable, accounts receivable, income receivable, inventory, prepaid expenses, land, buildings, machinery and equipment, wealth-making equipment or transportation equipment.

該會計項目細項(103)係屬於該會計項目主項(102)之子項目,當該會計項目主項(102)為負債類時,該會計項目細項(103)係為:銀行透支、短期借款、應付票據、應付帳款或應付費用。The accounting item item (103) belongs to the sub-item of the accounting item main item (102). When the accounting item main item (102) is a liability item, the accounting item item (103) is: bank overdraft, short-term Borrowing, notes payable, accounts payable or fees payable.

該會計項目細項(103)係屬於該會計項目主項(102)之子項目,當該會計項目主項(102)為業主權益類時,該會計項目細項(103)係為:業主資本、業主往來、法定公積、本期損益或保留盈餘。The accounting item item (103) belongs to the sub-item of the accounting item main item (102). When the accounting item main item (102) is the owner's equity category, the accounting item item (103) is: owner capital, Owners' transactions, statutory reserves, current profits and losses or retained earnings.

該會計項目細項(103)係屬於該會計項目主項(102)之子項目,當該會計項目主項(102)為收益類時,該會計項目細項(103)係為:銷貨退回、銷貨折讓、銷貨折扣、佣金收入、利息收入、租金收入、商品盤盈或現金盤盈。The accounting item item (103) belongs to the sub-item of the accounting item main item (102). When the accounting item main item (102) is the income category, the accounting item item (103) is: sales return, Sales discounts, sales discounts, commission income, interest income, rental income, commodity profit or cash advances.

該會計項目細項(103)係屬於該會計項目主項(102)之子項目,當該會計項目主項(102)為費損類時,該會計項目細項(103)係為:進貨費用、進貨退出、進貨折讓、進貨折扣、薪資費用、勞務費、職工福利、燃料費、租金費用、旅費、銷貨運費、文具用品、郵電費、水電費、廣告費、交際費、保險費、佣金費用、修繕費、伙食費、利息費用、商品盤損或現金盤損。The accounting item item (103) belongs to the sub-item of the accounting item main item (102). When the accounting item main item (102) is the fee-loss category, the accounting item item (103) is: the purchase cost, Purchase withdrawal, purchase discount, purchase discount, salary, labor, employee benefits, fuel, rental, travel, freight, stationery, postal and telecommunications, utilities, advertising, communication, insurance, commission , repair fee, food expenses, interest expense, commodity disk loss or cash disk loss.

請一併參閱第2圖,本創作會計科目教學撲克牌組(1)更包含一懲罰對照表(11),該懲罰對照表(11)設置至少一輸家次數(111)及對應該輸家次數(111) 之一懲罰項目(112),該懲罰對照表(11)供握有最多該牌本體(10)之該遊戲者,依據該懲罰對照表(11)之該懲罰項目(112)進行懲罰。Please refer to Figure 2 together. The Creative Accounting Teaching Card Group (1) further includes a penalty comparison table (11). The penalty comparison table (11) sets at least one number of losers (111) and the number of corresponding losers (1). 111) One of the penalty items (112), the penalty comparison table (11) for the player holding the most card body (10), and penalizing according to the penalty item (112) of the penalty comparison table (11).

本創作會計科目教學撲克牌組(1)可執行一遊戲模式,透過該牌本體(10)亮出之該會計項目主項(102)或該會計項目細項(103)或該運算數字(104)來進行運算,進而讓該遊戲者可自該遊戲模式中獲取會計之學識,則遊戲者透過該會計科目教學撲克牌組(1),不自覺地增加對會計項目之印象,達到自然學習與記憶之目的。The creative accounting subject teaching playing card group (1) can execute a game mode, the accounting item main item (102) or the accounting item item (103) or the operation number (104) displayed through the card body (10). ) to perform the calculation, so that the player can obtain the accounting knowledge from the game mode, the player teaches the playing card group (1) through the accounting subject, unconsciously increases the impression on the accounting item, and achieves natural learning and The purpose of memory.

參與本創作會計科目教學撲克牌組(1)之複數個該遊戲者,可預設一拍打數字。該拍打數字可任由該遊戲者制定,可為任一整數,較佳為大於10之正整數。各個該牌本體(10)分別設置有該會計項目主項(102)、該會計項目細項(103)及該運算數字(104);在遊戲過程中,該遊戲者必須唸出該牌本體(10)上之該會計項目主項(102)、該會計項目細項(103)及該運算數字(104),因此該遊戲者能夠於過程中學習及記憶該會計項目主項(102)與該會計項目細項(103)兩者之間的從屬關聯;而更進一步地該遊戲者可以依據所亮出該牌本體(10)之該會計項目細項(103)及該運算數字(104),進行對應該運算數字(104)之加減數學計算,進而達到學習會計之目的,其中,該運算數字(104)可為0至9,但不以此為限。該懲罰對照表(11)可提供設定該輸家次數(111)及對應之該懲罰項目(112),藉此可提升遊戲趣味性,如第2圖所示。A plurality of players participating in the Creative Accounting Course Playing Cards Group (1) can preset a beat number. The beat number can be set by the player and can be any integer, preferably a positive integer greater than 10. Each of the card bodies (10) is respectively provided with the accounting item main item (102), the accounting item item (103), and the operation number (104); during the game, the player must read the card body ( 10) the accounting item main item (102), the accounting item item (103) and the operation number (104), so the player can learn and memorize the accounting item main item (102) and the process in the process. The accounting item item (103) is associated with each other; and further, the player can display the accounting item item (103) and the operation number (104) of the card body (10) according to the card item. The mathematical calculation of the addition and subtraction of the corresponding operation number (104) is performed to achieve the purpose of learning accounting, wherein the operation number (104) may be 0 to 9, but not limited thereto. The penalty comparison table (11) can provide the number of times the driver (111) and the corresponding penalty item (112), thereby improving game playability, as shown in FIG.

上述中,該會計科目教學撲克牌組(1)可提供多個該遊戲者來進行遊戲,於此實施例中,係由四位該遊戲者來進行。在遊戲開始前,係將複數個該牌本體(10)平均發給四位該遊戲者,並設定該拍打數字。依據遊戲規則,四位該遊戲者將依序亮出該牌本體(10)之該牌面(101)上的該會計項目主項(102)、該會計項目細項(103)及該運算數字(104),當該牌本體(10)之該牌面(101)亮出時,該遊戲者必須依據所亮出該牌本體(10)之該運算數字(104),對目前所累積到之數字進行加、減計算。舉例來說:若亮出牌本體(10) 牌面(101)顯示之該會計項目主項(102)為「費損類」,該會計項目細項(103)為「租金費用」,該運算數字(104)為「8」時,由於「房租費用」為支出,因此該遊戲者必須將目前累積之數字減「8」,如第3圖所示。因此,該遊戲者可以學習到「房租費用」為支出。In the above, the accounting subject playing card group (1) can provide a plurality of the players to play the game, and in this embodiment, it is performed by four players. Before the game starts, a plurality of the card bodies (10) are sent to the four players on average, and the number is set. According to the rules of the game, the four players will sequentially display the accounting item main item (102), the accounting item item (103) and the operation number on the card (101) of the card body (10). (104), when the card face (101) of the card body (10) is illuminated, the player must accumulate the current number (104) according to the operation number (104) of the card body (10). The number is added or subtracted. For example, if the accounting item main item (102) displayed on the card body (10) card (101) is "loss type", the accounting item item (103) is "rental fee", the operation When the number (104) is "8", since the "rental fee" is the expenditure, the player must subtract the current accumulated number by "8" as shown in Fig. 3. Therefore, the player can learn the "rental fee" as an expense.

接著輪到下一位該遊戲者亮出手中其中之該牌本體(10),若亮出之該牌本體(10)之該牌面(101) 顯示之該會計項目主項(102)為「資產類」,該會計項目細項(103)為「現金」,該運算數字(104)為「9」時,由於「現金」為收入,因此該遊戲者必須將目前累積之數字加「9」,如第4圖所示。因此,該遊戲者可以學習到「現金」為收入。Then it is the next player to show the card body (10) in the hand, and if the card body (10) of the card body (10) is displayed, the accounting item main item (102) is " "Asset", the accounting item item (103) is "cash". When the operand (104) is "9", since "cash" is income, the player must add the current accumulated number to "9". As shown in Figure 4. Therefore, the player can learn "cash" as income.

接著再依序由下一位該遊戲者亮出手中牌本體(10),若亮出之該牌本體(10)之該牌面(101) 顯示之該會計項目主項(102)為「負債類」,該會計項目細項(103)為「銀行透支」,該運算數字(104)為「2」時,由於「銀行透支」為支出,因此該遊戲者必須將目前累積之數字減掉「2」,如第5圖所示。因此,該遊戲者可以學習到「銀行透支」為支出。Then, the next player is displayed in the order of the player (10), and the main item (102) of the accounting item (102) displayed on the card (10) of the card body (10) is "debt". Class, the accounting item item (103) is "bank overdraft". When the operand number (104) is "2", since the "bank overdraft" is the expenditure, the player must subtract the current accumulated number. 2", as shown in Figure 5. Therefore, the player can learn "bank overdraft" as an expense.

遊戲將如上述依序不斷地執行,直至所計算累積之數字對應於該拍打數字,當數字累積到該拍打數字時,如第6圖所示,四位該遊戲者必須要去拍打預設之一拍打位置(S),並由最慢拍打之該遊戲者將所有已亮出之該牌本體(10)收至手中。接著,再繼續執行遊戲,直到其中一個該遊戲者手中之該牌本體(10)亮出完畢,才結束掉遊戲,而此時手中握有最多該牌本體(10)之該遊戲者則必須依據於該懲罰對照表及對應之該懲罰項目進行懲罰。The game will be executed continuously as described above until the calculated accumulated number corresponds to the beat number. When the number is accumulated to the beat number, as shown in Fig. 6, the four players must go to the preset. A beat position (S), and the player who beats the slowest beats all the displayed body (10) to the hand. Then, the game is resumed until the card body (10) in one of the player's hands is finished, and the game is ended, and the player holding the most card body (10) in the hand must rely on Punishment is made on the penalty checklist and the corresponding penalty item.

由上述之實施說明可知,本創作會計科目教學撲克牌組具有以下優點:It can be seen from the above implementation description that the creative accounting subject teaching playing card group has the following advantages:

1. 本創作會計科目教學撲克牌組可提供欲學習會計之學生透過遊戲之方式來學習到會計科目之基本學識,不僅可執行遊戲模式並達到會計科目教學目的,其感受到遊戲的樂趣,還可更快速地融入課程之中,進而提升會計學習之效率。1. This creative accounting subject teaching playing card group can provide students who want to learn accounting to learn the basic knowledge of accounting subjects through the game, not only can perform the game mode and achieve the purpose of accounting subjects, but also feel the fun of the game. It can be integrated into the course more quickly, thus improving the efficiency of accounting learning.

2. 本創作會計科目教學撲克牌組,使遊戲者透過該牌本體不自覺地增加對會計項目之印象,達到自然學習與記憶之目的。2. The creative accounting subject teaches the playing card group, so that the player unconsciously increases the impression of the accounting project through the card body to achieve the purpose of natural learning and memory.

綜上所述,可見本創作在突破先前之技術下,確實已達到所欲增進之功效,且也非熟悉該項技藝者所易於思及,再者,本創作申請前未曾公開,且其所具之進步性、實用性,顯已符合專利之申請要件,爰依法提出專利申請,懇請  貴局核准本件創作專利申請案,以勵創作,至感德便。In summary, it can be seen that this creation has achieved the desired effect under the previous technology, and it is not easy for people who are familiar with the art to think about it. Moreover, this creation has not been disclosed before the application, and its With the progressiveness and practicability, it has already met the requirements for patent application, and has filed a patent application according to law. You are requested to approve the patent application for this article to encourage creation.

以上所述之實施例僅係為說明本創作之技術思想及特點,其目的在使熟習此項技藝之人士能夠瞭解本創作之內容並據以實施,當不能以之限定本創作之專利範圍,即大凡依本創作所揭示之精神所作之均等變化或修飾,仍應涵蓋在本創作之專利範圍內。The embodiments described above are only for explaining the technical idea and characteristics of the present invention, and the purpose thereof is to enable those skilled in the art to understand the contents of the present invention and implement them according to the scope of the patent. That is, the equivalent changes or modifications made by the people in accordance with the spirit revealed by this creation should still be covered by the scope of the patent of this creation.

(1)‧‧‧撲克牌組
(10)‧‧‧牌本體
(101)‧‧‧牌面
(102)‧‧‧會計項目主項
(103)‧‧‧會計項目細項
(104)‧‧‧運算數字
(11)‧‧‧懲罰對照表
(111)‧‧‧輸家次數
(112)‧‧‧懲罰項目
(S)‧‧‧拍打位置
(1)‧‧‧ playing cards
(10) ‧ ‧ card body
(101) ‧‧ ‧ face
(102) ‧ ‧ main items of accounting items
(103) ‧ ‧ accounting items
(104) ‧ ‧ operational figures
(11) ‧ ‧ penalty table
(111)‧‧‧Number of losers
(112) ‧ ‧ penalty items
(S)‧‧‧Slap position

第1圖:本創作會計科目教學撲克牌組之牌本體整體結構示意。 第2圖:本創作會計科目教學撲克牌組之懲罰對照表整體結構示意圖。 第3圖:為本創作之會計科目教學撲克牌組遊戲實施例第一示意圖。 第4圖:為本創作之會計科目教學撲克牌組遊戲實施例第二示意圖。 第5圖:為本創作之會計科目教學撲克牌組遊戲實施例第三示意圖。 第6圖:為本創作之會計科目教學撲克牌組遊戲實施例第四示意圖。Figure 1: The overall structure of the card body of the playing accounting group of this creative accounting subject. Figure 2: Schematic diagram of the overall structure of the penalty comparison table for the teaching credit card group of this creative accounting subject. Figure 3: The first schematic diagram of the embodiment of the playing card game for the accounting subject of the creation. Figure 4: The second schematic diagram of the embodiment of the playing card game of the accounting subject of the creation. Figure 5: The third schematic diagram of the embodiment of the playing card game of the accounting subject of the creation. Figure 6: The fourth schematic diagram of the embodiment of the playing card game of the accounting subject of the creation.

(1)‧‧‧撲克牌組 (1)‧‧‧ playing cards

(10)‧‧‧牌本體 (10) ‧ ‧ card body

(101)‧‧‧牌面 (101) ‧‧ ‧ face

(102)‧‧‧會計項目主項 (102) ‧ ‧ main items of accounting items

(103)‧‧‧會計項目細項 (103) ‧ ‧ accounting items

(104)‧‧‧運算數字 (104) ‧ ‧ operational figures

Claims (4)

一種會計科目教學撲克牌組,係包括有: 複數個牌本體(10),每一個該牌本體(10)具有一牌面(101);每一該牌面(101)包含: 一印製於該牌面(101)內部之會計項目主項(102); 一印製於該牌面(101)內部之會計項目細項(103);以及 一印製於該牌面(101)內部之運算數字(104) ; 其中,該會計項目細項(103)係為該會計項目主項(102)之子項目;且,每一個該牌本體(10)之該運算數字(104)係能夠與另一個該牌本體(10)之該運算數字(104)由一遊戲者進行加減運算。An accounting subject teaching playing card group includes: a plurality of card bodies (10), each of the card bodies (10) having a card face (101); each of the card faces (101) comprising: one printed on The accounting item main item (102) inside the board (101); an accounting item item (103) printed inside the board (101); and an operation printed on the board (101) a number (104); wherein the accounting item item (103) is a sub-item of the accounting item main item (102); and the operand number (104) of each of the card body (10) is capable of interacting with another The operand number (104) of the card body (10) is added and subtracted by a player. 如申請專利範圍第1項所述之會計科目教學撲克牌組,其中該會計科目教學撲克牌組(1)更包含一懲罰對照表(11),該懲罰對照表(11)設置至少一輸家次數(111)及對應該輸家次數(111)之一懲罰項目(112),該懲罰對照表(11)供握有最多該牌本體(10)之該遊戲者,依據該懲罰項目(112)進行懲罰。For example, the accounting subject teaching playing card group described in claim 1 wherein the accounting subject teaching playing card group (1) further comprises a penalty comparison table (11), and the penalty comparison table (11) sets at least one loser number. (111) and a penalty item (112) corresponding to the number of losers (111), the penalty comparison table (11) for the player holding the most body of the card (10), and penalizing according to the penalty item (112) . 如申請專利範圍第1項所述之會計科目教學撲克牌組,其中該運算數字(104)係為0至9。For example, in the accounting subject teaching playing card group described in claim 1, wherein the operand number (104) is 0 to 9. 如申請專利範圍第3項所述之會計科目教學撲克牌組,其中會計項目主項(102)係為資產類、負債類、業主權益類、收益類或費損類。For example, in the accounting subject teaching playing card group mentioned in Item 3 of the patent application, the main item (102) of the accounting item is an asset class, a liability class, an owner's equity class, a income class or a fee loss class.
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