| Reference: | 參考書目
一、中文部分
書籍
1.中國石油股份有限公司台灣油礦探勘處會計手冊，共三冊，中油公司台灣油礦探勘處，民國六十二年。
2.呂之渭著，高級會計學，台中：逢甲大學，民國六十六年再版。
3.郭碧雲撰，所得稅會計處理之研究，政大會研所未出版碩士論文，民國七十五年六月。
4.一般公認會計原則彙編，財務會計準則公報第一號，台北：中華民國會計師公會全國聯合會財務會計委員會，民國七十一年七月一日。
5.租賃會計處理準則，財務會計準則公報第二號，台北：中華民國會計師公會全國聯合會財務會計委員會，民國七十一年十月一日。
6.所得稅抵減之會計處理準則，財務會計準則公報第十二號，台北：中華民國會計研究發展基金會財務會計準則委員會，民國七十六年十二月二十八日。
7.陶百川、王澤鑑、葛克昌及劉宗榮合編，最新綜合六法全書，台北：三民書局，民國七十六年九月。
8. A. N. Mosich and E. John, Larsen (Modern Advanced Accounting:1983)，張清讚、蕭慶華及康文輝合譯，現代高等會計學，台北：自印，民國七十三年二版。
9.張國鍵著，商事法論，台北：三民書局，民國七十五年三月再修訂二十二版。
10.楊國樞、文崇一、吳聰賢及李亦園合著，社會及行為科學研究法，上下兩冊，台北：東華書局，民國七十七年十二版。
11.鄭丁旺著，中級會計學，上下兩冊，台北：自印，民國七十三年二版。
12.鄭丁旺著，現值會計，台北：自印，民國七十三年。
13.顏月珠著，商用統計學，台北：三民書局，民國六十九年初版。
14.顏月珠著，實用無母數統計方法，台北：自印，民國七十五年初版。
15.顏慶章等合編，賦稅參照法令解釋全書，台北：五南圖書出版公司，民國七十六年三月。
期刊
1.袁祖年著，「美國油氣生產業之會計」，中國會計月刊(台北：中國會計月刊社，民國六十八年五、六月份)：頁一~九。
2.鄭丁旺著，「再論三商銀兌換損失的會計處理」會計研究月刊(台北：會計研究月刊社，民國七十六年九月)：頁五。
二、西文部分
Book
1. Anderson, David R., Dennis J. Sweeney, and Thomas A. Williams. Statistics for Business and Economics. St. Paul: West Publishing Company, 1987.
2. American Accounting Association. Committee on Concepts and Standards. Accounting and Reporting Standards for Corporate Financial Statements and Preceding Statements 1957 Revision. American Accounting Association, 1957.
3. American Accounting Association. A Statement of Basic Accounting Theory (ASOBAT). Evanston III.: American Accounting Association, 1966.
4. American Accounting Association. Committee on Concepts and Standards for External Financial Reports. Statement on Accounting Theory and Theory Acceptance. American Accounting Association, 1977.
5. American Institute of Certified Public Accountants. "Objectives of Financial Statements." Report of the Study Group on the Objectives of Financial Statements. New York: AICPA, 1973.
6. Accounting Principles Board. Opinion No.2. "Accounting for the Investment Credit." New York: AICPA, December 1962.
7. Accounting Principles Board. Opinion No.10. "Omnibus Opinion-1966." New York: AICPA, December 1967.
8. Accounting Principles Board. Opinion No.11. "Accounting for Income Taxes." New York: AICPA, December 1967.
9. Accounting Principles Board. Opinion No.16. "Accounting for Business Combination." New York: AICPA, August 1970.
10. Accounting Principles Board. Opinion No.21. "Interest on Receivables and Payables." New York: AICPA, August 1971.
11. Accounting Principles Board. Opinion No.30. "Reporting the Results of Operations." New York: AICPA, June 1973.
12. Accounting Principles Board. Statement No.4. "Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises." New York: AICPA,
1970.
13. Bayou, Mohamed Elhadi. "An Investigation of Accountants` and Financial Analysts` Attitudes toward Reporting Selected Deferrable and Accruable Items." Ph.D. dissertation, University of Cincinnati, 1982.
14. Black, Homer A. "Interperiod Allocation of Corporate Income Taxes." Accounting Research Study No.9. New York: AICPA, 1966.
15. Catlett, George R., and Norman O. Olson. "Accounting for Goodwill." Accounting Research Study No.10. New York: AICPA, 1968.
16. Chambers, Reymond J. Accounting, Evaluation and Economic Behavior. Englewood Cliffs: Prentice Hall. Inc., 1966.
17. Financial Accounting Standards Board. Discussion Memorandum. "An Analysis of Issues Related to Conceptual Framework for Financial Accounting and Reporting: Elements of Financial Statements and Their Measurement." Stamford: FASB, December 2, 1976a.
18. Financial Accounting Standards Board. Scope and Implications of the Conceptual Framework Project. Stamford: FASB, December 2, 1976b.
19. Financial Accounting Standards Board. Statement of Financial Accounting Concepts No.1. "Objectives of Financial Reporting by Business Enterprises." Stamford: FASB, 1978.
20. Financial Accounting Standards Board. Statement of Financial Accounting Concepts No.2. "Qualitative Characteristics of Accounting Information." Stamford: FASB, July 1980.
21. Financial Accounting Standards Board. Statement of Financial Accounting Concepts No.5. "Recognition and Measurement in Financial Statements of Business Enterprises." Stamford: FASB, December 1984.
22. Financial Accounting Standards Board. Statement of Financial Accounting Concepts No.6. "Elements of Financial Statements." Stamford: FASB, December 1985.
23. Financial Accounting Standards Board. Statement of Financial Accounting Standard No.28. "Accounting for Sales with Leasebacks." Stamford: FASB, May 1979.
24. Financial Accounting Standards Board. Statement of Financial Accounting Standard No.100. "Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No.96." Stamford: FASB, December 1988.
25. Grady, Paul. "Inventory of Generally Accepted Accounting Principles for Business Enterprises." Accounting Research Study No.7. New York: AICPA, 1965.
26. Hendriksen, Eldon S. Accounting Theory. fourth edition. Homewood. IL: Richard D. Irwin. Inc., 1982.
27. International Accounting Standards Committee. International Accounting Standard No.5. "Infomation to be disclosed in Financial Statement." Commerce Clearing House, October 1976.
28. Kohler, Eric L. A Dictionary For Accountants. Fifth edition. Englewood Cliffs: Prentice-Hall. Inc., 1975.
29. MacNeal, Kenneth. Truth in Accounting. 1939; Reprint ed. Lawrence. Kansas: Scholars Book Company, 1970.
30. Mautz, Robert K. "Basic Concepts in Accounting." Handbook of Modern Accounting. ed. Davidson. Sidney. New York: MaGraw-Hall Book Company, 1970.
31. Moonitz, Maurice. "The Basic Postulates of Accounting." Accounting Research Study No.1. New York: AICPA, 1961.
32. Moonitz, Maurice, and Louis H. Jordan. Accounting: An Analysis of Its Problems. Volume one. revised edition. New York: Holt. Rinehart and winston. Inc., 1963.
33. Neter, John, William Wasserman, and G. A. Whitmore. Applied Statistics. Boston: Allyn and Bacon. Inc., 1978.
34. Paton, William A., and A. C. Littleton. An Introduction to Corporate Accounting Standards. Chicago: American Accounting Association, 1940.
35. Sprouse, Robert T., and Maurice Moonitz. "A Tentative Set of Broad Accounting Principles for Business Enterprises." Accounting Research Study No.3. New York: AICPA, 1962.
Periodicals
1. American Accounting Association 1964 Concepts and Standards Research Study Committee-The Matching Concept. "The Matching Concept." Accounting Review (April 1965): pp.368-372.
2. American Accounting Association. "An Evaluation of External Reporting Practices: A Report of the 1966-68 Committee on External Reporting." Accounting Review (Supplement to Volumn XLIV, 1969): pp.79-123.
3. Beaver, William H. "The Behavior of Security Prices and Its Implication for Accounting Research Methods." Committee Reports. Accounting Review (Supplement 1972): pp.407-437.
4. Benjamin, James J., and Keith G. Stanga. "Differences in Disclosure Needs of Major Users of Financial Statements." Accounting and Business Research (Summer 1977): pp.187-192.
5. Bohan, Michael P., and Steven Rubin. "LIFO/FIFO: How Would it work?" Journal of Accountancy (September 1986): pp.106-110.
6. Buzby, Stephen L. "Selected Items of Information and Their Disclosure in Annual Reports." Accounting Review (July 1974): pp.423-435.
7. Gonedes, Nicholas J. "The Significance of Selected Accounting Procedures: A Statistical Test." Journal of Accounting Research (Selected Studies, 1969) Supplement to Journal of Accounting Research, pp.90-113.
8. Hylton, Delmer P. "On Matching Revenue with Expense." Accounting Review (October 1965): pp.824-828.
9. Kaplan, Robert, and Richard Roll. "Investors Evaluation of Accounting Information: Some Empirical Evidence." Journal of Business (April 1972): pp.225-257.
10. Liao, Shu S. "The Matching Concept and Cost Allocation." Accounting and Business Research (Summer 1979): pp.228-236.
11. Mackenzie, D. H. "The Logic of the Cost and Revenue Approach." Accounting Review (January 1947): pp.12-17.
12. Mlynarczyk, Franchis A., Jr. "An Empirical Study of Accounting Methods and Stock Prices." Journal of Accounting Research (Selected Studies, 1969) Supplement to Journal of
Accounting Research, pp.63-81.
13. Montgomery, Robert H. "The Curse of Balancing or Theory V. Practice." Journal of Accountancy (April 1937): pp.279-281.
14. Moonitz, Maurice. "The Changing Concept of Liabilities." Journal of Accountancy (May 1960): pp.41-46.
15. Most, Kenneth S. "The Rise and Fall of the Matching Principle." Accounting and Business Research (Autumn 1977):pp.286-290.
16. O`Donnell, John L. "Relationships Between Reported Earnings and Stock Prices in the Electric Utility Industry." Accounting Review (January 1965): pp.135-143.
17. O`Donnell, John L. "Further Observation on Reported Earnings and Stock Prices." Accounting Review (July 1968):pp.549-553.
18. Paton, W. A. "Deferred Income-A Misnomer." Journal of Accountancy (September 1961):pp.38-40.
19. Penman, H. Stephen. "What Net Asset Value? An Extension of A Familiar Debate." Accounting Review (April 1970): pp.336-46.
20. Philips, G. Edward. "The Accretion Concept of Income." Accounting Review (January 1963a): pp.14-25.
21. Philips, G. Edward. "The Revolution in Accounting Theory." Accounting Review (October, 1963b): pp.696-708.
22. Rosenfield, Paul, and William C. Dent. "No More Taxes-A Case Against interperiod income tax allocation and for letting reported taxes follow the tax return." Journal of Accountancy (February 1983): pp.44-55.
23. Sprouse, Robert T. "Accounting for What-You-May-Call-Its." Journal of Accountancy (October 1966): pp.45-53.
24. Sprouse, Robert T. "The Balance Sheet-Embodiment of the Most Fundamental Elements of Accounting Theory." Foundations of Accounting Theory. University of Florida Press, 1971, pp.90-104.
25. Summer, Edward L. "Observation of Effects of Using Alternative Reporting Practices." Accounting Review (April 1968): pp.257-265. |
