政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/103944
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 113656/144643 (79%)
造访人次 : 51701706      在线人数 : 531
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/103944


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/103944


    题名: 資本維持觀念之研究
    作者: 黨國宏
    贡献者: 鄭丁旺
    黨國宏
    日期: 1984
    上传时间: 2016-11-14 16:00:31 (UTC+8)
    摘要: 第一章 緒論1
    第一節 研究動機及目的1
    第二節 研究方法及限制3
    第三節 研究大綱4
    第二章 通貨膨脹會計之過去與現在5
    第一節 一般物價水準會計5
    第二節 現時重置成本8
    第三節 本章彙述9
    第三章 資本維持觀念之介紹--財務資本12
    第一節 Robert R. Sterling氏之看法12
    第二節 Bryan Carsberg氏之看法28
    第三節 Ross M. Skinner氏之看法33
    第四節 Ronald Ma氏之看法41
    第四章 資本維持觀念之介紹─實質資本及其他49
    第一節 Lawrence Revsine氏之看法49
    第二節 T. A. Lee氏之看法53
    第三節 John Leslie Livingstone及Roman L. Weil二氏之看法59
    第四節 本章彙述62
    第五章 資本維持：維持何種資本？64
    第一節 實質資本維持觀念64
    第二節 實質資本維持觀念之剖析65
    第三節 會計：誰的會計？72
    第四節 現時成本：未來成本還是過去成本？74
    第五節 預測能力：選擇資本維持觀念之要件？76
    第六節 融資調整77
    第七節 “營運能力”的涵蓋範圍78
    第八節 結論78
    第九節 本章彙述79
    第六章 結論83
    參考書目87
    參考文獻: 1. Alexander, Michael O. ed., "Accounting for Inflation," (Toronto: Maclean-Hunter Limited, 1975).
    2. American Institute of Certified Public Accountants, (AICPA) "The Basic Postulates of Accounting," Accounting Research Study No. 1 (September, 1961).
    3. American Institute of Certified Public Accountants, (AICPA), "A Tentative Set of Broad Accounting Principles for Business Enterprises," Accounting Research Study No. 3 (April, 1962).
    4. American Institute of Certified Public Accountants, (AICPA) "Reporting The Financial Effects of Price-Level Changes," Accounting Research Study No. 6 (1963).
    5. American Institute of Certified Public Accountants, (AICPA) , "Inventory of Generally Accepted Accounting Principles for Business Enterprises," Accounting Research Study No. 7(1965).
    6. American Accounting Association, "Theory of Accounting Measurement," Studies in Accounting Research # 10 (1975).
    7. American Accounting Association, James A. Anderson, "A Comparative Analysis of Selected Income Measurement Theories in Einancial Accounting, " Studies in Accounting Research # 12 (1976).
    8. American Accounting Association, Ralph Coughenour Jones, "Effects of Price Level Changes on Business Income, Capital and Taxes," 5th ed., (1980).
    9. American Institute of Certified Public Accountants (AICPA), "Financial Reporting and Changing Prices," Statement of Financial Accounting Standards No. 33, September, 1979.
    10. American Institute of Certified Public Accountants (AICPA), "Objectives of Financial Reporting by Business Enterprises," Statement of Financial Accounting Concepts No. 1 , November, 1978.
    11. Accounting Standards Committee (ASC), "Accounting for Changes in the Purchasing Power of Money," Provisional Statement of Standard Accounting practices 7, 19714.
    12. Bray, Sewell F., "The Interpretation of Accounts," Houston, Scholars Book Co., 1979.
    13. Bray, Sewell F.,"The Accounting Mission," Reprinted in 1973 by Scholars Book Co.
    14. Bierman, Harold Jr., "Discounted Cash Flows. Price Level Adjustments and Expectations," The Accounting Review (October 1971).
    15. Chippindale, Warren, and Philip L. Defilese, "Current Value Accounting," ed. Warren Chiopindale and Philip L. Defliese Coopers & Lybrand, 1977.
    16. Gynther, R. S. "Accounting for Price-Level Changes--Theory and Procedures," Pergamon Press, Oxford, 1966.
    17. Gynther, R. S., "Capital Maintenance. Price Changes and Profit Determination," The Accounting Review,(October 1970).
    18. Hannum, William H., and W. Wasserman, "General Adjustments and price Level Measurement," The Accounting Review, (April 1968).
    19. Heath, Loyd C., "Distinguishing Between Monetary and Nonmonetary Assets and Liabilities in General Price-Level Accounting," The Accounting Review, (July 1972).
    20. Hendriksen, Eldon S., and Bruce P. Budge, " Contempoary Accounting Theory," Encino, Dickenson Publishing Company, Inc., 1974.
    21. Hendriksen, Eldon S., "Accounting Theory," 3d. ed., Homewood, Richard D. Irwin, Inc., 1977.
    22. Inflation Accounting, Report of the Inflation Accounting Committee (London: HMSO, 1977).
    23. Ijiri, Yuji., "The Foundations of Accounting Measurement," (Houston, Scholars Book Co., 1978).
    24. Kirkman, Patrick R. A., "Accounting under Inflationary Conditions," (London: George Allen & Unwin Ltd., 1974).
    25. Mathews, R. L., "Income, Price Changes and the Valuation Controversy in Accounting," The Accounting Review, (July 1968).
    26. Moonitz, Maurice., "Price-Level Accounting and Scales of Measurement," The Accounting Review, (July 1970).
    27. Mckeown, James C., "Inflation and Current Value Accounting," (Board of Trustees of the University of Illinois, 1979).
    28. Revsine, Lawrence., "On the Correspondence Between Replacement Cost Income and Economic Income," The Accounting Review, (July 1970).
    29. Sterling, R. R., "Asset Valuation and Income Determination," (Houston, Scholars Book Co., 1971).
    30. Scott, DR., "The Cultural Significance of Accounts," (Houston: Scholars BOOK Co., 1973).
    31. Sterling, R. R., "Relevant Financial Reporting in an age of Price Changes," The Journal of Accountance, (February 1975).
    32. Sweeney, Henry W., "Maintenance of Capital," The Accounting Review, (December 1930).
    33. Sweeney, Henry W., "Capital," The Accounting Review, (September 1933).
    34. Wanless, P. T., and D. A. R. Forrester, editors, "Readings in Inflation Accounting," (New York: John Wiley & Sons, 1979).
    關聯: 國立政治大學
    會計研究所
    碩士
    72
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    index.html0KbHTML2300检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    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 ©   - 回馈