Reference: | 一、未出版論文與中文書籍 1.李漢材,分期付款產品訂價決策之研究,私立文化大學,企業管理研究所碩士論文,民國七十年。 2.沈樹雄著,財務報表分析,台北:五南圖書公司,民國七十年修訂再版。 3.周文著,徵信之理論與實務,台北:中華徵信所出版,民國六十八年初版。 4.孫雙宏,企業資本結構與資金措籌之研究,私立東吳大學,會計研究所碩士論文,民國六十八年。 5.張信雄著,現代銷售管理的理論與實務,台南:作者自刊,民國六十五年。 6.陳澄癸著,租賃會計實務,台北:作者自刊,民國七十一年。 7.陳希沼著,現代行銷學,台北:作者自刊,民國七十年九月再版。 8.國泰信託譯,租賃知識,原著:宮內義彥,台北:國泰信託管理部,民國六十五年。 9.廖德英,企業產品定價方法之研究,私立東吳大學,會計研究所碩士論文,民國六十七年。 10.劉振榮,金融機構對企業中長期授信風險之評估,私立東吳大學,會計研究所碩士論文,民國七十年。 11.鄭丁旺著,中級會計學下册,台北:作者自刊,民國七十年初版 。 12.薛昭雄著,商用數學上册,台北:三民書局,民國六十五年初版。 二、中文期刊 1.刁明芳著,「錢滾錢不再容易--租賃業面臨考驗」,天下雜誌三十六期,台北:天下雜誌社出版,民國七十三年五月;頁58 - 65。 2.王玉章著,「資金成本觀念概述」,企銀季刊六卷四期,台北:中小企銀出版,民國七十二年四月:頁55 - 62。 3.邱靖博著,「利用租賃融資促進投資」,市銀月刊十三卷七期,台北:市銀行出版,民國七十一年七月:頁10 - 18。 4.陳綺虎著,「淺談租賃及其風險管理」,保險系刊創刊號,台北:私立淡江大學保險系出版,民國六十九年十一月:頁63 - 65。 5.陳祖培、張之雄合編,「租賃與分期付款業」,產業調查報告,台北:世華商業銀行出版,民國七十二年九月:頁1 - 23。 6.陳慕儒著,「利率的期間結構」,世華金融六十三期台北:世華商業銀出版,民國七十一年六月:頁1 - 70。 7.郭崑謨著,「論訂價策略」,企銀季刊六卷一期,台北:中小企銀出版,民國七十一年七月:頁55 - 59。 8.楊雄武著,「我國融資租賃業的現況與展望」,企銀季刊六卷三期,台北:中小企銀出版,民國七十二年一月:頁221 - 237。 三、西文書籍 1. Cole, Robert H. Consumer and Commercial Credit Management. Lhthed: Richard D. Irwin Inc., 1972. 2. Dean, Joel. Managerial Economics. New York: Prentice-Hall Inc., 1951. 3. Horne, James C. Van. Financial Management and Policy . 5thed. Engliwood Cliffs: N. J. Prentice-Hall, Inc., 1980. 4. Kinnard, William N. Income Property Valuation. Lexington : Heath Lexington Books, 1979. 5. Pritchard, Robert E. and Thomas J. Hindelang, The Lease and buy decision. New York: AMACOM, 1980. 6. Sharpe, William F. Investments. Englewood Cliffs: Prentice-Hall, Inc., 1979. 7. Vancil, Richard F. Leasing of Industrial Equipment. New York: MCGRAW-Hall, 1963. 8. Wolfe, Harry Deane, Business Forecasting Methods. New York: Holt, Pinehart & Winston, Inc., 1966. 四、西文期刊 1. Anderson, Robert H. "The Sales-Leaseback Technique." Real Estate Today, January 1980, pp. 26-29. 2. Asebrook, Richard and Jemes Seifert "Lease Capitalization Rates and the Lending Decision." Journal of Financial Bank Lending, March l979, pp. 14-22. 3. Buck, Walter H. "A Risk Management Approach to Pricing Loans and Leases." The Journal of Commercial Bank Lending, April 1979. pp. 2-15. 4. Chadder, Roger V. J. "Evaluating Leases". The Accountant, October l978. pp. 478-479. 5. Clark, Dryl C. "Leases and Loan Security." The Journal of Commercial Bank Lending, April 1972, pp. 25-30. 6. Dillon, Gadis J."The Discount Rate and Lease-Related Expense" CPA Journal, November 1979, pp. 37-41. 7. Dyl Edward A. "Leasing Instead of Lending---An Approach to Lessor Rate Setting, "The Journal of Commercial Bank Lending, November 1976, pp. 41-48. 8. Eames Gary "Rent Pricing for Maximizing Revenue" Journal of Property Management, January/February 1977, pp. 47-50. 9. Gopal, P. Girdhar, Dan Heller, and Michael E. Barker. "Lease or Sell-Calculating a Profitable rental." Financial Executive, October 1973, pp. 40-45. 10. Hampel, Robert E. "Pricing Policies and Profitability." Management Accounting, July 1977. pp. 53-56. 11. Harris, Milton M. "Residual Values-Hidden Assets or Hidden Liabilities?" The Journal of Commercial Bank Lending, December 1981. pp. 60-63. 12. Lewis, John R. and Eldon J. Nosari. "Consumer Price Index Escalation Clauses in Leases." Real Estate Review, Fall 1980, pp. 101-104. 13. Milam, Robert D. "A Suggested Conceptual Foundation for the Valuation of Partial Interests." The Appraisal Journal, April 1977. pp.173-178. 14. Miles, Mike E. and Estey, Arthur S. "The Relevant Required Rate of Return." The Appraisal Journal, October 1979. pp. 511-522. 15. Schloss, Nathan. "Rental Adjustment Clause in Commercial Lease: Choosing an Inflation Indicator." The Journal of Property Management , November/December 1978. pp. 295-300. 16. Senchack, Andrew J. Jr. and James K. Malerness, Jr. “Reducing Risk in Financial Lease Commitments." Risk Management, September 1976. pp. 32-38. 17. Sloan, Michael G. "Evaluating the Small Equipment Lessor-An Approach to Bank Financing. " The Journal of Commercial Bank Lending, December 1978, pp. 23-32. 18. Smith, Bruce D. "How to Evaluate Leasing Profitability." The Journal of Commercial Bank Lending, May 1981. pp. 48-59. 19. Spilka, Seymour E. "Residual Value Insurance and Its Use by Loan Officers." The Journal of Commercial Bank Lending, March 1980. pp. 50-55. 20. Wyman, Harold E. "Financial Lease Evaluation Under Conditions of Uncertainty" The Accounting Review, July 1973, pp. 489-493. 21. Young, Michael S. "Rental Rate Adjustments for Multi-Year Lease." The Journal of Property Management, November/December 1980. pp. 326-328. 22. Young, Micheal S. "Capitalization Rate Adjustments for the Valuation of Leased Real Eatate." The Appraisal Journal, July 1980. pp. 392-400. |