| Reference: | 一、中文參考文獻
鄭丁旺（2009），「中級會計學（上冊）」第十版，鄭丁旺出版。
財務會計準則公報第一號「財務會計觀念架構及財務報表之編製」（2012），財團法人中華民國會計研究發展基金會出版。
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