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    题名: 財務狀況變動表之研究
    作者: 孫慧
    贡献者: 鄭丁旺
    孫慧
    日期: 1987
    上传时间: 2016-05-04 17:11:01 (UTC+8)
    參考文獻: 參考書目
    一、中文書籍:
    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:政大會計研究所碩士論文，民國七十三年六月。
    3.林志興著，企業對外報導財務預測問題之研究，台北:政大會計研究所碩士論文，民國六十八年八月。
    4.徐景亮編著，一般公認會計原則詮釋，台北:三民書局總經銷，民國七十三年十一月。
    5.陳藍夫著，企業現金管理之研究，台北:政大會研所碩士論文，民國七十二年六月。
    6.馮拙人著，財務報表分析，台北:大中國圖書公司總經銷，民國七十三年九月。
    7.鄭丁旺著，中級會計學上下冊，台北:自行出版，民國六十八年十月。
    8.鄭丁旺著，現值會計，台北:自行出版，民國六十九年十月。
    9.蔡金拋著，中小企業營運資金規劃與控制|之研究，台北:政大會研所碩士論文，民國七十三年六月。

    二、中文期刊:
    1.王玉章，「自發性融資觀念概述」，主計月報，第五十八卷第一期。
    2.玉立瑋，「償債能力之評估」，政治大學會計研究，第十五期。
    3.李長聯，「財務報表的認定與衡量」，政治大學會計評論，第二十期。
    4.李慕芝，「資金流程分析與財務預測」，主計月報，第五十三卷第六期。
    5.李慕芝，「企業的失敗與重整」，主計月報，第五十五卷第四期。
    6.李增榮，「資產負債之清償力結構」，主計月報，第五十五卷第一期。
    7.卓傳陣，「現金──管理與規劃」，政治大學會計學報，第十四期。
    8.莊世震，「流動比率管用嗎?──資產負債表分類方法之研究」，政治大學會計學報，第十四期。
    9.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。
    10.陳功源，「選擇性資產流程觀念」，政治大學會計研究，第十六期。
    11.張福星，「運用資金真的有用嗎?」，政治大學會計研究，第十九期。
    12.陳肇榮，「物價變動下財務比率的預測能力」，政治大學會計研究，第十五期。
    13.崔獨秀、羅鳳萍，「企業的現金流程」，主計月報，第五十二卷第四期。
    14.廖思清，「何不讓它做得更好?──計財務狀況變動表功能之提高」，政治大學會計評論，第二十期。
    15.鄭丁旺，「營運資金概論」，主計月報，第五十卷第一期。
    16.蔣書棟，「週轉能力的報告方法」，主計月報，第五十四卷第六期。

    三、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 Soure And Application of Funds, October, 1963.
    3. ______, APB Opinion No. 19, Reporting Changes in Financial Position, March, 1971.
    4. ______, APB Opinion No.22, Disclosure of Accounting Polices April, 1972.
    5. AICPA, APB Statement No.4, Basic Concepts And Accounting Principles Underlying Financial Statements of Business Enterprises October, 1970.
    6. Bernstein, Leopold A., Financial Statement Analysis: Theory Application and Interpretation, 3rd. ed. Homewood, Richard D. Irwin, Inc., 1983.
    7. FASB Discussion Memorandum, An Analysis of Issues Related to Reporting Funds Flows, Liquidity , and Financial Flexibility, Stamford, Conn.: Financial Accounting Standards Board, December 15 , 1980.
    8. FASB _Exposure Draft on Statement of Concepts ,Reporting Income, Cash Flows, and Financial Position of Business Enterprises, Stamford, Conn.: Financial Accounting Standards Board, November 16, 1981.
    9. FASB Exposure Draft on Statement of Standards, Statement of Cash Flows, Stamford, Conn.: Financial Accounting Standards Board, July 31, 1986 .
    10. FASB, Statement of Financial Accounting Concepts No.1, Objectives of Financial Reporting by Business Enterprises, November 1978.
    11. FASB, Statement of Financial Accounting Concepts No.2, Qualitative Characteristics of Accounting Information , May 1980.
    12. FASB, Statement of Financial Accounting Concepts No.5, Recognition and Measurement in Financial Statements of Business Enterprises, December 1984.
    13. FASB, Statement of Financial Accounting Standards No.14, Financial Reporting For Segments of a Business Enterprise, December 1976.
    14. FASB, Statement of Financial Accounting Standards No.33, Financial Reporting And Changing Prices, September 1979.
    15. Hendriksen, Eldon S., Accounting Theory, 4th. ed. ,台北:美亞書局，1982
    16. Meigs, Walter B., 0. Ray Whittington and Robert F. Meigs, Principles of Audition, 8th. ed., 1984.
    17. Most, Kenneth S., Accounting Theory, 2nd. ed., 台北，華泰書局，1982.

    四、英文期刊
    1. Beaver, William H., "Alternative Accounting Measures as Predictors of Failure", The Accounting Review, January 1968.
    2. Bierman, Harold Jr., "Measuring Financial Liquidity", The Accounting Review, October 1960.
    3. Bryant, Julie V., "Proposed: A New Statement of Changes", Management Accounting, April 1984.
    4. Buzby, Stephen L. and Haim Falk, "New Approach to the Funds Statement", Journal of Accountancy, January 1974.
    5. Campbell, David R. and James M. Johnson and Leonard M. Savoie "Cash Flow, Liquidity & Financial Flexibility", Financial Executive, August 1984.
    6. Casey, Cornelius J. and Norman J. Bartczak, "Cash Flow-It`s not the bottom line", Harvard Business Review, July-August 1984.
    7. Clemente , Holly A. and J . C. Penney Supply Co. Inc., "The Funds Flow Statement: Striving for Greater Accuracy", Financial Executive , December 1982.
    8. Cohen, Lawrence M., "A Look at APB Opinion No.19, Reporting Changes in Financial Position ", Financial Executive, July 1971.
    9. Coleman, Almand R . , "Restructuring the Statement of Changes in Financial Position", Financial Executive, January 1979.
    10. Fess, Philip E. and Jerry Jo Weygandt , "Cash Flow Presentations-Trends, Recommendations ",Journal of Accountancy , August 1969.
    11. Giese, J.W. and T.P. Klammer, "Achieving the Objectives of APB Opinion No.19 " , Journal of Accountancy , March 1974 .
    12. Heath, Loyd C., " Let`s Scrap the `Funds` Statement" Journal of Accountancy , October 1978.
    13. Heath, Loyd C. , James A. Largay III, Edward P. Swanson, Richard Vangermeersch and Max Block, "The `Funds` Statement: Should It be Scrapped ,Retained, or Revitalized," Professional Notes Section, Journal of Accountancy, December1979.
    14. Heath, Loyd C. and Paul Rosenfield, "Solvency :The Forgotten Half of Financial Reporting", Journal of Accountancy, January 1979.
    15. Henry, Evan J., "New Funds Statement Format for Greater Disclosure" , Journal of Accountancy, April 1975.
    16. Hooper, Paul and John Page, "Better Financial Statements for Corporate Valuation``, Management Accounting, September 1979.
    17. Horngren, Charles T., " Increasing the Utility of Financial Statement" , Journal of Accountancy, July 1959.
    18. Horngren , Charles T., "The Funds Statement and It`s Use by Analysts", Journal of Accountancy, January 1956.
    19. Hunt , Pearson, "Funds Position: Keystone in Financial Planning" , Harvard Business Review, May-June 1975.
    20. Ijiri, Yuji, "Recovery Rate and Cash Flow Accounting" Financial Executive, March 1980.
    21. Large, James A., Ill and Clyde P. Stickney, "Cash Flow, Ratio Analysis and the W.T. Grant Company Bankruptcy", Financial Analysts Journal, July-August 1980.
    22. Moonitz, Maurice, "Reporting on the Flow of Funds", Accounting Review, July 1956.
    23. Myer, John N., "A Statement of Funds or Working Capital", Journal of Accountancy, September 1941.
    24. Nurnberg, Hugo, "APB Opinion No.19-Pro and Con", Financial Executive, December 1972.
    25. Rappaport, Alfred, "Measuring Company Growth Capacity During Inflation ", Harvard Business Review, January-February 1979.
    26. Roberts, Aubrey C. and David R.L. Cabhart, "Statement of Funds: A Glimpse of the Future?", Journal of Accountancy, April 1972.
    27. Rosen, L.S.: "`Funds ` Statements: Prime Disclosure Vehicle of the 1980` s?" CA Magazine, July 1974.
    28. Rosen, L.S ., and Don T. DeCoster, "`Funds` Statements: A Historical Perspective" Accounting Review, January 1969.
    29. Spiller, Earl A. and Robert L. Virgil, "Effectiveness of APB Opinion No.19 in Improving Funds Reporting", Journal of Accounting Research ,Spring 1974.
    30. Staubus, George J., "Alternative Asset Flow Concetps", Accounting Review, July 1966 .
    31. Swanson, Edward P. and Richard Vangermeersch, "Statement of Financing and Investing Activities", CPA Journal, November 1981.
    32. Yu, S.C., "A Flow of Resources Statement for Business Enterprises", Accounting Review, July 1969 .
    描述: 碩士
    國立政治大學
    會計學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002006268
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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