| Reference: | 參考書目
一、中文部分
1.王敏茹著，資金表之分析與研究，台北:政大會研所碩士論文，民國六十一年六月。
2.李耀魁著，運用資金之性質及其適用之研究，台北:政大會研所碩士論文，民國七十三年六月。
3.洪惠玲著，營業現金流量對企業失敗預測能力之研究，台北:政大會研所碩士論文，民國七十六年七月。
4.孫慧著，財務狀況變動表之研究，台北:政大會研所碩士論文，民國七十六年一月。
5.莊世震，「財務報表有用性的評估及探討」，政治大學會計研究，第十六期。
6.鄭丁旺著，中級會計學下冊，台北:自行出版，民國七十六年八月三版。
7.蔡峰霖，「關於營運資金資料揭露方法之演變－兼論FASB No. 95現金流量表公報之內容」，會計師會訊，第七十八期。
8.蔣書棟，「週轉能力的報告方法」，主計月報，第五十四卷第六期。
9.詹茂焜著，現金流量預測－理論與實證之研究，台北:天一圖書公司，民國七十六年十一月。
二、英文書籍
1. AICPA, Accounting Research. Bulletin. No.43, Restatement and Revision of Accounting Research Bulletins, June 1953.
2. _____, APB Opinion No.3, The Statement of Source And Application of Funds, October 1963.
3. _____, APB Opinion No.19, Reporting Changes in Financial Position, March 1971.
4. Barber, J.P., "The Funds Statement Redesigned to Fulfill the Objectives of Financial Reporting by Business Enterprises", University Microfilms International, U.S.A. 1986.
5. Brownlee, E.R., "An Investigation and analysis of the Usefulness of the Statement of Changes in Financial Position to Selected External Users of Corporate Financial Information", University Microfilms International, U.S.A. 1983.
6. FASB Discussion Memorandum, An Analysis of Issues Related to Reporting Funds Flows, Liquidity, and Financial Flexibility, Stamford, Conn.: Financial Accounting Standard Board, December 15, 1980.
7. FASB Exposure Draft on Statement of Standands, Statement of Cash Flow, Stamford, Conn.: Financial Accounting Standard Board, July 31, 1986.
8. FASB, Statement of Financial Accounting Standard No.95, Statement of Cash Flow, November 1987.
9. FASB, Statement of Financial Accounting Concepts No.2, Qualitative Characteristics of Accounting Information, May 1980.
10. FASB, Statement of Financial Accounting Concepts No.5, Recognition and Measurement in Financial Statement of Business Enterprises, December 1984.
11. Hendriksen, Elden S., Accounting Theory, 4th ed, 台北:美亞書局, 1982.
12. Phillips, T.J., "An Empirical Investigation and Analysis of the Usefulness of Selected Revision in Concept, Form, and Content of the Statement of Changes in Financial Position", University Microfilms International, U.S.A.1987.
三、英文期刊
1. Cohen, Lawrence M., "A look at APB Opinion No.19 Reporting Changes in Financial Position", Financial Executive, July 1971.
2. Coleman, Almand R., "Restructuring the Statement of Changes in Financial Position" , Financial Executive, January 1979.
3. Dickerson, W.E. and Jones, J. W., "Some observation on the Statement of Application of Funds", Accounting Review, December 1931.
4. Gibson, Charles H. Klammer, Tomas P. and Reed, Sarach A., "The Cash Flow Statement", CPA Journal, November 1986.
5. Giese, J.W., and Klammer, T.P., "Achieving and the objectives of APB Opinion No.19 ", Journal of Accountancy, March 1974.
6. Heath, Loyd C., "Let`s Scrap the Funds Statement ", Journal of Accountancy, October 1978.
7. ______ and Paul Rosenfield, "Solvency: The Forgotten Half of Financial Reporting ", Journal of Accontancy, January 1979.
8. Horngren, Charles T., "Increasing the Utility of Financial Statement ", Journal of Accountancy, July 1959.
9. _____,"Security Analysts and the Price Level", Accounting Review, October 1955.
10. Kohler, Eric L., "The Accounting Exchange", Accounting Review, June 1929.
11. Largay, James A. III and Stickney Clyde P., "Cash Flows, Ratio Analysis and the W.T. Grant Company Bankruptcy", Financial Analysts Journal, July- August 1980.
12. Littleton, A.C., "Funds Statement Terminology", Accounting Review, April 1943.
13. McCarthy, George D., "Funds Statement Can Make Financial Statement Easier to Understand", Journal of Accountancy, April 1948.
14. Moonitz, Maurice, "Inventories and the Statement of Funds", Accounting Review, July 1943.
15. Myer, John N., "A Statement of Funds or Working Capital", Journal of Accountancy, September 1941.
16. Regazzi, John H., "Why Aren`t Financial Statements Understood?", Journal of Accountancy, April 1974.
17. Rosen, L.S. and Decoster, Don T.," `Funds` Statements: A Historical Perspective ", Accounting Review, January 1969.
18. Scovill, Hiram T., "Application of Funds Made Practical", Accounting Review, January 1944.
19. Seed, Allen H., "Inflation-Its Impact on Financial Reporting and Decision Making", Financial Executive, July 1978.
20. Seidman, J.S., "Limitation of the Statement of Funds Applied and Provided", Journal of Accountancy, May 1941.
21. Shaver, John G., "Funds Statement Is Useful., But Should Show Working Capital, Net Cash, Changes", Journal of Accountancy, February 1952.
22. Swanson, Edward P. and Richard Vangermeersch, "Statement of Financing and Investing Activities", CPA Journal, November 1981.
23. Walker, George T., "Limitation of the Statement of Funds Applied and Provided ", Journal of Accountancy, April 1941. |
