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參考書目

一、中文部份

1.王建煊，租稅法，（台北：自刊本，民國七十年八月，七版）。

2.林炳滄，“利息費用可否資本化”，稅務與會計第二集，（經濟日報叢書）。

3.邱雲灶，利息成本會計處理之研究，（台北：政大會計研究所未出版碩士論文，民國六十六年六月）。

4.林淑楨，“會計個體之探討”，會計研究，第八期。

5.徐育珠，經濟學，（台北：東華書局，民國六十九年）。

6.張文雄，“論購置固定資產利息資本化”，稅務旬刊，第1077期。

7.陳柏超，“如何計算企業的資金成本”，現代管理月刊，（70年5月，52期）。

8.陳孝平，“利率在我國民營企業成本中的地位”，台灣銀行季刊，第32卷，第2期。

9.蔡卯生，“營利事業利息支出與會計處理”，稅務旬刊，第1074期。

10.鄭丁旺，中級會計學，（台北：自刊本，民國六十九年）。

11.賴德宗，“權益成本會計”，現代審計，（第207期及208期）。

12.營利事業所得稅結算申報查核準則

13.所得稅法

14.證券發行人、證券商及公司制證券交易所財務報告編製準則

15.一般公認會計原則

二、英文部份

1. AICPA, Accounting Trends and Techniques, (29th ed., AICPA, 1975)

2. Anthony, Robert N., Accounting for the Cost of Interest, (D.C. Health Company, Lexington Books, 1975)

3. Anthony, Robert N. , “Accounting for the cost of Equity”, Harvard Business Review, (November-December, 1973)

4. Anthony, Robert N., “Recognizing the Cost of Interest on Equity”, Harvard Business Review, (January-Febuary, 1982)

5. Anthony, Robert N., “Let’s Account for Interest”, (In American Accounting Association. Collected Papers of the Annual Meeting, Aug. 18-20, 1975. Sarasota Fla., n.d. p.268-71)

6. APB Opinions No. 21, “Interest on Receivables and Payables”

7. APB Statements No.4, “Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises”

8. Arcady, Alex T. and Baker, chales E. , “Interest Cost Accounting: Some Practical Guidance” Journal of Accountancy, (March 1981)

9. Beresfold, Dennis R., “Certain Interest Cost Must Now be Capitalized”, Financial Executive, (Dec. 1979)

10. Bierman, Harold Jr. and Dyckman, Thomas R., “Accounting for Interest During Construction”, Accounting and Business Research, (Autumn,1979)

11. Borst, Duane R., “Accounting Vs Reality: How Wide is The GAAP?”, Financial Executive, (July, 1981)

12. Bradley , Albert, “Financial Control Policy of General Motors Corporation and Their Relationship to Cost Accounting”, N.A.C.A. Bulletin, (January, 1927)

13. Bryant, Keith Jr. and Phillips. Carolyn U., “Interest Cost on Equity Capital and CASB Standard 414”, Management Accounting, (August, 1978)

14. Cole, William Morse, ”Interest on Investment in Equipment”, Journal of Accountancy, (April,1913)

15. “Corporate Finace: A Rule That May Distort Earnings”, (Finance), Business Week, (Dec.10, 1979)

16. FASB, Discussion Memorandum, “Accounting for Interest Cost”, (Stamford Conn.: FASB, Dec. 16,1977)

17. FASB, Discussion Memorandum, “Conceptual Flamework for Financial Accounting and Reporting”, (Stamford Conn.：FASB, Dec.2, 1976)

18. FASB, Statement of Financial Accounting Standards No. 13, “Accounting for Leases”

19. FASB, Statement of Financial Accounting Standards No. 34, “Capitalization of Interest Cost”

20. FASB, Statement of Financial Accounting Standards No. 42, “Determining Materiality for Capitalization of Interest”

21. FASB, Statement of Financial Accounting Concepts No. 1, “Objectives of Financial Reporting by Business Enterprise”

22. FASB, Statement of Financial Accounting Concepts No. 2, “Qualitative Characteristics of Accounting Information”

23. FASB, Statement of Financial Accounting Concepts No. 3, “Elements of Financial Statements of Business Enterprise”

24. Hendriksen, Eldon S., Accounting Theory, (3rd. ed., Illinois: Richard D. Irwin, Inc., 1977)

25. Horngren, Chales T., Cost Accounting-A Managerial Emphasis, (4th ed., Englewood Cliffs, New Jersey:Prentice-Hall Inc., 1977, 台北東南出版社翻印)

26. Husband, George R., “The Entity Concept in Accounting” ,The Accounting Review, (October, 1954)

27. Jones, Glenn, “An Argument for Capitalizing Interest on Debt”, The Woman CPA, (April, 1979)

28. Lev, Baruch and Taylor, Kenneth W., “Accounting Recognition of Imputed Interest on Equity: An Empirical Investigation”, Journal of Accounting, Auditing and Finance, (Spring, 1979)

29. Levy, Haim and Sarnat, Marshall, Capital Investment and Financial Decision, （台北：華泰書局翻印，民國69年）

30. Littleton, A.C., “What is Profit “, The Accounting Review, (1928)

31. Martin, D. Edward, “Something New in Accounting- Capitalizing Interest”, Financial Excutive, (May 1980)

32. Moyer, R. Chales and McGuigan, James R., “Contempary Financial Management”, (Minnesota: West Publishing Co., 1981)

33. Norby, William C., “ Capitalization of Interest”, Financial Analysis Journal, (May-June, 1979)

34. Paton, W.A. and Littleton, A.C., An Introduction To Corporate Accounting Standards.

35. Russell, Grant, “Accounting for the Cost of Capital”, Cost and Management, (July-August, 1974)

36.Schlatter, C.F. and Schlatter, W.J., Cost Accounting , (2nd ed., Willey Publications in Accounting ,1975)

37. Scovell, Clinton H., Interest As a Cost, (New York: Ronald Press Co., 1924, Reprint 1976 by Arno Press Inc.)

38. SEC, Accounting Series Release No. 163, “Capitalization of Interest by Companies Other Than Public Utilities, (New York, N.Y. Nov. 14, 1974)

39. Shwayder, Keith, “A Proposed Modification to Residual Income-Interest Adjusted Income”, The Accounting Review, (April, 1970)

40. Young, David W., “Accounting for the Cost of Interest: Implications for The Timber Industry”, The Accounting Review, (October, 1976)