政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/90081
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113318/144297 (79%)
Visitors : 51010105      Online Users : 966
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/90081


    Title: 遞延與應計項目之性質及其財務報導之研究
    Authors: 呂國俊
    Contributors: 黃金發
    呂國俊
    Date: 1989
    1989
    Issue Date: 2016-05-03 14:13:09 (UTC+8)
    Abstract: 論文提要內容:
    會計在計算損益時,應用了所謂配合原則也因此使得資產負債表上出現了並不是資產(經濟資源)或負債(經濟義務)的遞延和應計項目。現行的一般公認會計原則是允許這一類科目的存在。
    美國財務會計準則委員會在其財務會計觀念架構的討論備忘錄中便說明了三種財務報導的觀點:分別是資產負債觀點、收益費用觀點以及報表不相關聯的觀點。現行一般公認會計原則既然允許不是資產和負債的遞延、應計項目列報在資產負債表上,無疑的是較偏向收益費用觀點。然而,會計文獻上,實證結果卻是較偏向資產負債觀點。亦即資產負債表上不應列報非資產、負債的遞延和應計項目。
    本研究的目的便是在於調查學術界和實務界他們又是偏向那一種觀點。他們是否也是收益費用觀點而認同了一般公認會計原則?所以,在本研究中,便以專科以上的會計教師和執業會計師為受試者。郵寄問卷給這兩大專業團體,並對問卷結果作統計比較和分析。藉以了解學術界和實務界對一般公認會計原則是否都有一致的看法,而未來制定會計原則時便可參酌他們的觀點,以作為改進財務報導的依據。
    統計分析的結果,發覺會計師和會計教師對個別遞延項目的看法頗為分歧,然而,其整體的態度方向卻幾乎一致。非資產、非負債的遞延和應計項目理論上不應列在資產負債表,而對於損益衡量亦無太大助益,因此,論者建議似宜在交易當期沖銷,以符合財務會計的理論架構。
    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.
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002005409
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

    Files in This Item:

    There are no files associated with this item.



    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback