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題名 資本維持觀念之研究 作者 黨國宏 貢獻者 鄭丁旺
黨國宏日期 1984 上傳時間 14-Nov-2016 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資料類型 thesis dc.contributor.advisor 鄭丁旺 dc.contributor.author (Authors) 黨國宏 dc.creator (作者) 黨國宏 zh_TW dc.date (日期) 1984 dc.date.accessioned 14-Nov-2016 16:00:31 (UTC+8) - dc.date.available 14-Nov-2016 16:00:31 (UTC+8) - dc.date.issued (上傳時間) 14-Nov-2016 16:00:31 (UTC+8) - dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/103944 - dc.description.abstract (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 dc.format.extent 115 bytes - dc.format.mimetype text/html - dc.relation (關聯) 國立政治大學 dc.relation (關聯) 會計研究所 dc.relation (關聯) 碩士 dc.relation (關聯) 72 dc.title (題名) 資本維持觀念之研究 zh_TW dc.type (資料類型) thesis dc.relation.reference (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).
