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題名 遞延與應計項目之性質及其財務報導之研究
作者 呂國俊
貢獻者 黃金發
呂國俊
日期 1989
1989
上傳時間 3-May-2016 14:13:09 (UTC+8)
摘要 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。
參考文獻 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.
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/#B2002005409
資料類型 thesis
dc.contributor.advisor 黃金發zh_TW
dc.contributor.author (Authors) 呂國俊zh_TW
dc.creator (作者) 呂國俊zh_TW
dc.date (日期) 1989en_US
dc.date (日期) 1989en_US
dc.date.accessioned 3-May-2016 14:13:09 (UTC+8)-
dc.date.available 3-May-2016 14:13:09 (UTC+8)-
dc.date.issued (上傳時間) 3-May-2016 14:13:09 (UTC+8)-
dc.identifier (Other Identifiers) B2002005409en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90081-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description.abstract (摘要) 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。		zh_TW
dc.description.tableofcontents 目錄
序言………壹
目錄………貳
圖表目次………肆
第一章 緒論………1
第一節 財務會計與資訊使用者導向………1
第二節 財務會計與財務報導觀點………3
第三節 研究動機與目的………5
第四節 研究限制………7
第五節 論文架構………8
第二章 遞延與應計項目的性質………11
第一節 財務會計與報導之三種觀點………11
第二節 資產及負債之性質………16
第三節 配合原則………25
第四節 財務會計報導觀點之比較………28
第三章 會計文獻的探討………37
第一節 過去實證研究之探討………37
第二節 過去調查研究之探討………43
第四章 研究設計與模型………47
第一節 問卷設計………47
第二節 重要程度模型………51
第三節 財務報導觀點模型………54
第四節 擬予研究的遞延、應計項目之性質………56
第五章 研究過程與資料分析………75
第一節 研究過程………75
第二節 人口統計資料的彙總說明………80
第三節 重要程度的檢定………86
第四節 財務報導觀點的檢定………96
第五節 其他資料之分析………106
第六章 結論………111
第一節 研究結果………111
第二節 建議………113
參考書目………117
附錄:正式問卷………127

圖表目次
表4-1 重要程度模型………53
表4-2 財務報導觀點模型………55
表5-1 問卷回函情形………79
表5-2 受試者年齡的分佈………80
表5-3 受試者的教育程度………81
表5-4 受試者的工作年數………83
表5-5 會計教師任教科目情形………83
表5-6 會計教師專精的會計學科………84
表5-7 會計師受試者所屬事務所規模之大小………85
表5-8 重要程度模型………87
表5-9 卡方檢定－單一樣本：Hl和H2的統計檢定………89
表5-10 重要程度修正模型………89
表5-11 樣本認定遞延項目重要與否之人數與百分比………90
表5-12 常態分配比率檢定：Hl`和H2`的統計檢定………93
表5-13 Kolmogorov-Smirnov兩樣本檢定：H3的統計檢定………94
表5-14 常態分配比率差檢定：H3`的統計檢定………95
表5-15 重要程度檢定結果之彙總………96
表5-16 財務報導觀點模型………97
表5-17 會計師及會計教師財務報導觀點分配表………98
表5-18 卡方檢定－單一樣本：H4和H5的統計檢定………100
表5-19 常態分配比率檢定：H4`和H5`的統計檢定………102
表5-20 卡方檢定－兩樣本：H6的統計檢定………105
表5-21 財務報導觀點檢定結果之彙總………106
表5-22 問卷第一部份題目之分析………107
表5-23 問卷第二部份題目之分析………109
表6-1 有定論的遞延項目………111
表6-2 有限度定論的遞延項目………112		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005409en_US
dc.title (題名) 遞延與應計項目之性質及其財務報導之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 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.		zh_TW