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題名 電腦軟體成本之會計處理研究
作者 郭慈容
貢獻者 鄭丁旺
郭慈容
日期 1987
上傳時間 4-May-2016 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
資料類型 thesis
dc.contributor.advisor 鄭丁旺zh_TW
dc.contributor.author (Authors) 郭慈容zh_TW
dc.creator (作者) 郭慈容zh_TW
dc.date (日期) 1987en_US
dc.date.accessioned 4-May-2016 17:05:47 (UTC+8)-
dc.date.available 4-May-2016 17:05:47 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 17:05:47 (UTC+8)-
dc.identifier (Other Identifiers) B2002006274en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90805-
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.tableofcontents 目錄
第一章 緒論………1
第一節 研究動機與目的………1
第二節 問題之性質與研究範圍………4
第三節 研究方法………7
第四節 研究限制………8
第五節 論文架構………10
第二章 軟體會計處理概論………15
第一節 軟體之意義………15
第二節 軟體會計處理的起源………18
第三節 名詞解釋………20
第三章 會計準則之探討………24
第一節 外購軟體之會計準則探討………24
第二節 開發軟體的一般步驟………27
第三節 自行開發軟體之會計準則探討………32
第四節 相關會計準則之探討………42
第四章 軟體會計的發展………58
第一節 費用化的理由………59
第二節 選擇性資本化的理由………65
第三節 兩法的評析………69
第四節 選擇性資本化法的介紹………71
第五節 資本化後之續後評價………76
第六節 供租售軟體的會計處理準則………84
第七節 供自用軟體的會計處理準則………92
第五章 實證研究………102
第一節 研究方法………102
第二節 一般企業的軟體會計處理現況及意見………108
第三節 軟體業的軟體會計處理現況及意見………118
第四節 比較分析………121
第六章 結論與建議………146
第一節 結論………146
第二節 實證發現………148
第三節 建議………150
參考書目………153
附錄一 問卷回函中的"其他理由………159
附錄二 問卷………162

圖表目次
圖1-1 本文所探討軟體會計處理的範圍………6
1-2 研究架構………10
1-3 論文邏輯架構………13
2-1 軟體會計處理概論邏輯圖………16
3-1 會計準則探討邏輯圖………25
4-1 軟體會計發展邏輯圖………60
4-2 可行性法圖示………77
4-3 詳細程式設計法圖示………78
4-4 實用模型法圖示………79
4-5 活動法圖示………80
4-6 FASB草案法圖示………81
4-7 自行開發軟體之會計處理流程圖………89
4-8 外購軟體之會計處理流程圖………90
4-9 供自用軟體之會計處理流程圖………95
表5-1 本論文問卷回函統計表………106
5-2-l 一般企業，公司類型與會計處理………109
5-2-2 一般企業，軟體取得方式與會計處理………110
表5-2-3 續表5-2-2………110
5-2-4 續表5-2-2....111
5-2-5 一般企業，外購軟體之會計處理與公司類型………112
5-2-6 一般企業，自行開發軟體之會計處理與公司類型………112
5-2-7 一般企業，不同軟體取得方式下，會計處理異同之理由………113
5-2-8 一般企業，軟體資產在報表上之分類與公司類型………115
5-2-9 一般企業，檢討軟體資產之帳面價值與公司類型………116
5-2-10 一般企業，軟體資產佔報表之比例與公司類型………116
5-2-11 一般企業，委託開發合約之會計處理與公司類型………117
5-2-12 一般企業，費用化的理由………117
5-2-13 一般企業，資本化的理由………118
5-3-1 軟體業，軟體取得方式與會計處理………119
5-3-2 軟體業，軟體取得目的與會計處理………120
5-3-3 軟體資產佔公司資產比例比較表………120
5-4-1 會計師，軟體取得方式與會計處理………121
5-4-2 續表5-4-1………123
5-4-3 續表5-4-1………123
5-4-4 不同軟體取得方式下，會計處理異同之理由比較表………l24
5-4-5 會計師，軟體取得目的與會計處理………126
表5-4-6 續表5-4-5………126
5-4-7 續表5-4-5………127
5-4-8 軟體不同取得目的下，會計處理異同理由之比較………129
5-4-9 軟體資產在報表上的分類比較表………130
5-4-10 費用化的理由比較表………131
5-4-11 資本化的理由比較表………133
5-4-12 會計師，選擇性資本化的方法………136
5-4-13 會計師，選擇性資本化的標準………137
5-4-14 軟體會計準則影響軟體業籌資能力比較表………141
5-4-15 軟體會計準則影響軟體業長期成長比較表………142
5-4-16 軟體會計準則影響軟體業開發新產品意願比較表………142
5-4-17 軟體會計準則影響企業的軟體取得方式比較表………143		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006274en_US
dc.title (題名) 電腦軟體成本之會計處理研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (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		zh_TW