| 參考文獻: | 一、中文部份
1.王建煊著，租稅法，台北：作者自行出版，民國七十年八月七版。
2.中華民國會計師公會全國聯合會，財務會計委員會，「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，民國七十一年七月一日。
3.________ ‧「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，民國七十一年十月一日。
4.________ ‧「長期股權投資會計處理準則」，財務會計準則公報第五號，台北：中華民國會計師公會全國聯合會，民國七十三年四月一日。
5.________ ‧「分期付款銷貨認列收益之方法」，財務會計準則解釋第一號，台北：中華民國會計師公會全國聯合會，民國七十二年一月六日。
6.財政部賦稅法令研究審查委員會，賦稅法令彙編：所得稅，台北：財政部賦稅法令研究審查委員會，民國六十五年一月。
7.________ ‧賦稅法令彙編：所得稅續編(二)，台北：財政部賦稅法令研究審查委員會，民國六十七年五月。
8. ________‧賦稅法令彙編：所得稅續編(三)，台北：財政部賦稅法令研究審查委員會，民國七十二年六月。
9.________‧賦稅法令彙編：獎勵投資條例，台北：財政部賦稅法令研究審查委員會，民國六十八年五月。
10._______，賦稅法令彙編：營業稅續編(一)，台北：財政部賦稅法令研究審查委員會，民國六十五年一月再版。
11.殷文俊、丁忠義合著，稅務會計，台北：五南圖書出版公司，民國七十年十月修訂三版。
12.張龍憲著，營建業會計暨稅務問題，台北：作者自行出版，民國六十八年十一月。
13.稅務旬刊社編，七十年度稅法活頁版，台北：稅務旬刊社，民國七十年出版。
14.________ ‧七十一年度稅法活頁版，台北：稅務旬刊社，民國七十一年出版。
15.________ ‧七十二年度稅法活頁版，台北：稅務旬刊社，民國七十二年出版。
16.________ ‧七十三年度稅法活頁版，台北：稅務旬刊社，民國七十三年出版。
18.鄭丁旺著，中級會計學上冊，台北：作者自行出版，民國七十三年八月二版。
18.________ ‧中級會計學下冊，台北：作者自行出版，民國七十三年九月二版。
19.________ ‧現值會計，台北：作者自行出版，民國六十九年十月再版。
20. Richard Goode , ( The Corporation Income Tax ) ，閻子桂譯，公司所得稅，台北：財政部財稅人員訓練所，民國六十一年十二月出版。
21.鄭玉波著，票據法，台北：三民書局，民國六十九年一月修正三版。
二、英文部份
1. American Accounting Association. Committee on Accounting Concepts and Standards. “Accounting and Reporting Standards for Corporate Financial Statement-1957 Revision” The Accounting Review, (October 1957).
2. ____________ . 1964 Concepts and Standards Research Study Committee. “The Realization Concept”, The Accounting Review, (April 1965), pp. 312-322.
3. American Institute of Certified Public Accountants. Committee on Accounting Procedure. “Restatement and Revision of Accounting Research Bulletins”. Accounting Research Bulletin No. 43. New York: AICPA, 1953.
4.________. “Long-Term Construction-Type Contracts” Accounting Research Bulletin No. 45. New York AICPA, 1955.
5. American Institute of Certified Public Accountants, Committee on Terminology. “Proceeds, Revenue, Income, Profit and Earnings”, Accounting Terminology Bulletin No. 2. New York AICPA, 1955.
6. American Institute of Certified Public Accountants, Accounting Principles Board. “Basic Concepts and Accounting Principles Underlying Financial Statement of Business Enterprises.” APB Statement No. 4. New York: AICPA, 1970.
7.________ . “Omnibus Opinion-1966”. APB Opinion No. 10, New York: AICPA, 1966.
8. ________. “Accounting Changes” APB Opinion No. 20. New York: AICPA, 1971.
9. ________. “Accounting for Nonmonetary Transactions”. APB Opinion No. 29. New York: AICPA, 1973.
10. Anthony, Robert N. and James S. Reece, Accounting: Text and Cases, 6th. ed., Illinois: Richard D. Irwin, Inc., 1979.
11. Arnold, B. J. Timing and Income Taxation: The Principles of Income Measurement for Tax Purpose. Canada: Canadian Tax Fundation, 1983.
12. Baker, Morton. “Mordern Accounting Theory.” American Economics, XIV. Englewood Cliffs N. J. : Prentice-Hall, Inc., 1966.
13. Caning, J. B. The Economics of Accounting. New York: Ronald Press Co., 1929.
14. Hendriksen, Eldon S. Accounting Theory, 4th. ed., Illinois: Richard D. Irwin, Inc., 1982.
15. Hicks, J. R. Value and Capital, Oxford: Clarendon Press, 1946.
16. Financial Accounting Standards Board, “Accounting for Certain Service Transactions”. Invitation to Comment, Stamford, Connecticut: FASB, 1978.
17. __________ . “Qualitative Characteristics of Accounting Information,” Statement of Financial, Accounting Concepts No. 2, Stamford, Connecticut: FASB, 1980.
18. __________. “Elements of Financial Statements of Business Enterprises”, Statement of Financial Accounting Concepts No. 3. Stamford, Connecticut: FASB,
1980.
19. __________ , “Prior Period Adjustments” Statement of Financial Accounting Standards No. 16. Stamford, Connecticut: FASB, 1977.
20. __________ . “Financial Reporting and Changing Prices” Statement of Financial Accounting Standards No. 33. Stamford, Connecticut: FASB, 1979.
21. __________ . “Revenue Recognition when Right of Return Exists” Statement of Financial Accounting Standards No. 48. Stamford, Connecticut: FASB, 1981.
22. __________ . “Accounting for Product Financing Arrangements” Statement of Financial Accounting Standards No. 49. Stamford, Connecticut: FASB 1981.
23. __________ . “Foreign Currency Transaction”, Statement of Financial Accounting Standards No. 52. Stamford, Connecticut : FASB, 1981.
24. __________ . “Accounting for Sales of Real Estate”, Statement of Financial Accounting Standards No. 66. Stamford, Connecticut: FASB, October 1982.
25. Horgren, Charles T. “How Should we Interprete the Realization Concept?” The Accounting Review. (April, 1965), pp. 323-133.
26. Jaenicke, Henry R. “Revenue Recognition”, ed. Lee J. Seidler and D. R. Carmichael, Accountants’ Handbook, 6th. ed., New York: John Wiley & Sons, Inc., 1981.
27. McCullers, Levis D. and Richard G. Schroeder. Accounting Theory: Text and Reading, 2nd, ed. New York: John Wiley & Sons, Inc., 1982.
28. Meigs, Walter B. and Robert F. Meigs, Financial Accounting, 3rd. ed., New York: Mcgraw- Hill Book Company, 1979.
29. Mobley, Sybil C. “The Concept of Realization- A Useful Revice” The Accounting Review, (April 1966 ), pp. 292-296.
30. Myers, John H. “The Critical Event and Recognition of Net Profit.” The Accounting Review. (October 1959) pp. 328-532.
31. Paton, W. A. and A. C. Littleton. “An Introduction to Corporate Accounting Standards”, American Accounting Association Monograph No. 3. AAA, 1940.
32. Paton, W. A. and W. A. Paton., Jr. Corporation Accounts and Statements. New York: Macmillan Co., 1955.
33. Raby, William L. and Victor H. Tidwell, Introduction to Federal Taxation, Englewood Cliffs, N. J.: Prentice-Hall, Inc., 1981.
34. Securities and Exchange Commission, “Accounting for Real Estate Transactions where Circumstances Indicate That Profits were not Earned at the Time the Transactions were Recorded.” Accounting Series Release No. 95. Washington D. C.: SEC, 1962.
35. Solomons, David, “Economic and Accounting Concepts of Income” The Accounting Review (July 1961), pp. 374-383.
36. Vatter, W. J. The Fund Theory of Accounting and Its’ Implication for Financial Reports. Chicago: University of Chicago Press, 1947.
37. Welsch, Glenn A., Charles T. Zlatkovich and Walter T. Harrison. Intermediate Accounting. 6th. ed. Homewood, Illinois: Richard D. Irwin Inc., 1982.
38. Windal, Floyd. W. “The Accounting Concept of Realization.” The Accounting Review (April 1961). pp. 249-258. |
