主要参考文献: l.William R.Scott,Financial Accounting Theory,Prentice-Hall,In.,1997. 2.FASB,Original Pronouncements:Accounting Standards as of June 1,1996. 3.FASB, Recognition and Measurement of Financialu Instruments(DM),1991. 4.FASB, Present Value-Based Measurements in Accounting(DM),1990. 5.Nikolai&Bazley, Intermediate Accounting(7thed.) ,South-Western college Publishing, Cincinnati,Ohio,1997. 6.Kieso & Weygandt,Intermediate Accounting(8th ed.),John Wiley& Sons,Inc.,1995.
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