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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/90805


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/90805


    题名: 電腦軟體成本之會計處理研究
    作者: 郭慈容
    贡献者: 鄭丁旺
    郭慈容
    日期: 1987
    上传时间: 2016-05-04 17:05:47 (UTC+8)
    參考文獻: 參考書目
    中文部份:
    1."中華民國73年資訊工業年鑑"
    資訊工業策進會，民國73年12月
    2. "電子計算機資源要覽"
    行政院主計處，民國75年11月
    3.中華民國財務會計準則公報第一號:"一般公認會計原則彙編"
    中華民國會計研究發展基金會，73年修訂
    4劉振漢，"企業資訊系統設計"
    三民書局，民國67年11月初版
    5.林柄滄，黃?新，"電腦時髦﹒會計煩惱"
    會計研究月刊，民國75年2月
    6.呂季娟，"產品研究發展成本控制之研究"
    政治大學會計研究所，碩士論文，民國65年6月
    7.巫永固，"研究發展費用會計問題之探討"
    政治大學會計研究所碩士論文，民國65年6月
    8.國際會計準則第九號:"研究發展成本之會計處理"會計研究月刊，75年9月
    9.鄭丁旺，"中級會計學"
    自行出版，民國73年8月二版
    10.劉茂松"電腦作業之控制與審計概論"
    松崗電腦公司，民國74年8月初版
    11.張金裕，"統計學"
    長樂書店，民國71年3月4版下冊


    英文部份
    1. "A pen Stroke Could Swell Software Profits" Business Week, 1984. 3. 19
    2. "Accounting for software costs: A Guide to SFAS No. 86" Journal of Accountancy, 1986, 6.
    3. "AcSEC task force sends issues paper on software to FASB" Journal of Accountancy, 1984, 4.
    4. "Accounting for R & D Arrangements` The CPA Journal, 1982, 10.
    5. ARB No. 43 "Restatement and Revision of Accounting Research Bulletins" AICPA, 1953, 6
    6. APB Opinion No. 17 " Intangible Assets” AICPA, 1970, 8
    7. APB Statement No.4 "Basic Concepts and Accounting Principles" AICPA, 1970, 10.
    8. Burns Gary W. and D. Scott Peterson" Accounting for Computer Software" Journal of Accountancy, 1982, 4
    9. Bisgay Louis "Software Issues Paper Sent to FASB" Management Accounting, 1985, 5
    10. Cortada James W. "EDP Costs and Charges: Finance, Budgets and Cost in Data Processing" Prentice-Hall, Inc., Englewood Cliffs, 1980.
    11. Cannon John J. and David Parkinson "Software Development Cost should Be Expensed" Management Accounting, 1983, 11.
    12. Fingleton Eamonn "Capital offense" Forbes, 1983, 1, 17.
    13. Fingleton Eamonn "Expense Shmexpenses" Forbes, 1983, 5.23
    14. Fields Kent T., Gary L. Waters and James H. Thompson "Accounting for the Cost of Certain Computer Software." The CPA Journal, 1986, 1
    15. "FASB Specifics Accounting for Costs of Creating Computer" CA Magazine, 1984, 11
    16. FASB Concept No. 3 "Elements of Financial Statements of Business Enterprises" FASB, 1980, 12
    17. FASB Statement No. 2 "Accounting for Research and Development Costs" FASB, 1974, 10
    18. FASB Statement No. 5 "Accounting for Contingencies" FASB, 1975, 3
    19. FASB Statement No. 50 "Financial Reporting in the Record and Music Industry" , FASB, 1981, 11.
    20. FASB Statement No. 53 "Financial Reporting by Producers and Distributors of Motion Picture Films", FASB, 1981, 12.
    21. FASB Statement No.68 "Research and Development Arrangements" FASB 1982. 10
    22. FASB Statement No. 86 "Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed" FASB, 1985. 8
    23. FASB Interpretation No.6 "Applicability of FASB Statement No. 2 to Computer Software" FASB, 1975.
    24. FASB Technical Bulletin No. 79-2" Computer Software Costs" FASB, 1979.
    25. Grindle Howard, Charles W. Caldwell and Caroline D. Strobel "RDLP a Tax Shelter that Provides Benefits for Everyone" Management Accounting, 1985, 7.
    26. Horwitz Bertrand N. & Richard Kolodny "The Economic Effects of Involuntary Uniformity in the Financial Reporting of R&D Expenditures" Journal of Accounting Research Supplement 1980.
    27. Hardy John W. "Financing with R&D Partnerships Reduces Risk" Management Accounting, 1984. 1
    28. Horwitz Bertrand N. and Richard Kolodny, "The Impact of Rule Making on R&D Investments of Small High-technology Firms" Journal of Accounting, Auditing & Finance, winter, 1981
    29. Horngren Charles T., "Cost Accounting: A Managerial Emphasis" Prentice-Hall Inc., Englewood Cliffs, 1962
    30. Jr. Harold Bierman, "Accounting for R&D costs" The Journal of Accountancy, 1975. 4
    31. Lhotka Joseph D. and Naomi S. Erickson "Accounting for Software: a step forward" Journal of Accountancy, 1984. 11
    32. Meyer Jay "Computer Software R&D-Expense on Capitalize?" The CPA Journal, 1984. 3
    33. McGEE Robert W. "NAA Research: Software Accounting, Bank Lending Decisions, and Stock Prices" Management Accounting, 1984. 7
    34. McGEE Robert W. "Accounting for Software Costs" NAA, 1984
    35. McGEE Robert W. "NAA Research: Accounting for Software Costs Management Accounting 1984. 2
    36. McGEE Robert W. "FASB Hearning on Software Accounting." Management Accounting, 1985, 7.
    37. Munter Paul, Thomas A. Ratcliffe "Accounting for R&D Activity" The CPA Journal, 1983, 4.
    38. McGEE Robert W. "Accounting for Software—a Progress Report"Management Accounting, 1983, 1
    39. Piopel Robert J. "Software Development: Asset or Liability?" Financial Executive, 1983, 12
    40. Paulsen Neil E. "Software Development Costs should. Be Capitalized" Management Accounting, 1983, 11
    41. Pridemore Charles "Development Costs: Expense or Capitalize?" Management Accounting, 1983, 11
    42. Ray Gregory A. and Anne D. McCallion "Accounting for Computer Software: the FASB Approach" Management Accounting, 1985, 2
    43. Sands J. E. "Wealth, Income and Intangibles" 1963.
    44. Stamps David "Bean Counter Attack" Datamation, 1985, 2
    45. "Task Force of AcSEC Studies Computer Software Accounting" Journal of Accountancy, 1983, 6
    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/#B2002006274
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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