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William A. Accounting Theory-With Special Reference to the Corporate Enterprise. New York: The Ronald Press Company, 1922: 142-156.[3] l欿Q`sQ嶯 0錧D0鱊y 198250-51,g婳:N恎鶴噀.s鰁菓(u剉y 200138-42f[/g Rir{|噀.s[廭鱏] \O€噀鄗Tf[/g RirTHr+R  t^ wSg /t^g _(u钀Rw?bku:y婳[5] _SfN  _哵 鯯~t3t I{ONtf[xvz剉鍌r^t簨顣槝S琋'Yf[f[騎f[>yO褃f[Hr  1999 352 101-106[6] 媠'YNSO芉R齎E朞S寗v媿縍Oxvz 20042 101-106[7] Zeff. Stephen A. The Rise  Economic Consequences : The impact of accounting reports on decision making may be the most challenging accounting issue of the 1970s. 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Do not place any special punctuation around endnote numbers, such as square brackets, parenthesis, or slant line. 鑜蕬鱏hT鬡N亯燫鸑UOh筽&{鱏 俌筫靊鱏0靊鱏b渆縹 3. Indent the first line of each note five spaces, but begin subsequent lines at the left margin.蟢*N鑜蕬剉,{NL坺z5*Nzze(W\O€TW[Tb (u靊鱏靊w峞g0fN孴f[/g Rir闟hf鶴Hrt^齆0Bg譥Rhft^0g -N魰(u愾S敄_ bt^0g0錯0竳hf鶴Hr剉t^0g0錯 t^0g-N魰(u愾S敄_0g齆N亯(u)eub__0  Title---Underline titles and subtitles of books and periodicals. Do not enclose titles of articles in quotation marks. For books and articles, capitalize only the first word of the title and subtitle and any proper noun or proper adjectives. Capitalize all major words in a periodical title. fN孴g RT亯(u NR縹0噀鄗TN亯(u_鱏0fNT孴噀鄗T蔛oRh槝闟棖櫃QW[蚹'Y橯孴N gT蛬'Y橯0g RT-N剉@b g瀃蛬R亯'Y橯0 Publication information--- For a book, list the city of publication(and the country or postal abbreviation for the state if the city is unfamiliar), a colon, and the publisher s name. For a periodical, follow the periodical title with a comma, the volume number(underlined), the issue number in parentheses and followed by a comma, and the inclusive page numbers of the article. For newspapers and for articles or chapters in books, include the abbreviation p. ( page )or pp. ( pages ).fN剉鶴Hr酧o`hf鶴Hr0W@b(W剉蜽^T T扱鱏 峇鶴Hr>yb鶴HrFU剉TW[0俌済鶴Hr蜽^T坃Lu 颯(W蜽^TT燫 N鍕齎齎Tb轢剉異?e)eub__0g RTTSb愾S wSpe亯 NR縹  峇橯gpe gpen嶯靊鱏匭 T愾S 峇噀鄗剉w峛kuxpe0_(u竳孴fN-N剉噀鄗b鄗倐 uxpeMR亯(up.bpp. BooksExample: (surname) (given name in initial) Elliot, C., Hollis, F., & Katerdunk, S. (1990). Early water experience. New York: Howard Press.| 5 spaces | (use  & instead of  and ) Name(s) of editor(s), translator(s), and compiler(s), followed by  Ed(s). , or  Trans. , or  Comp. , respectively. Edition of book shown by (ed.).Example:Hardy, H. (Ed.) (1998). The proper study of mankind ( 2nd ed.). New York: Farrar, Straus. MRN*NEd.h圍y憦 TN*Ned.h圍y,{郠Hr Durkheim, E. (1957). Suicide (J. A. Spaulding, & G. Simpson, Trans.). Glencoe, IL: Free Press of Glencoe. Trans.a:N褘€   Organization as authorExample:Institute of Financial Education. (1983). Income property lending. Homewood, IL: Dow Jones-Irwin. Unknown authorExample:National geographic atlas of the world. (1988). Washington, DC: National Geographic Society. Selection in a book with an editorExample:West, C.(1992). The postmodern crisis of the black intellectuals. In L. Grossberg, C. Nelson, & P. Treicher (Eds.), Cultural studies (pp.689-705) . New York: Routledge. (West, C /f噀鄗剉\O€ Eds cL. Grossberg, C. Nelson, & P. Treicher NMO憦0郪N(Wag顅剉_4Y  NMO憦剉TW[貜烻bT(WMR 覻(WT T蚇(u枡橯W[蚹0)PeriodicalsExample:Maienza, J. G. (1986). The superintendency: Characteristics of access for men and women. Educational Administration Quarterly, 22 (4), 59-79.  (volume number) (issue number) Article in a magazineExample:Gralla, P.(1994, April). How to enter cyberspace. PC Computer, 60-62.  Article in a newspaperExample:Browne, M. W.(1988, April 26). Lasers for the battlefield raise concern for eyesight. The New York Times, pp. C1,C8.Document from a Web siteTo cite a document from a Web site, include information as you would for a print document, followed by a note on its retrieval._(uQ N剉噀.s d枂N橯fpS7R噀.s@b椥c汷剉酧o`Y 貜hf纇"}剉錯g孴Q@W0鑜a纇"}剉錯g橯誰擽/fg/錯/t^ 錯孴t^KN魰(u愾S敄_0 Example:Shade, L.R.(1993). Gender issue in computer network. Retrieved January 28,2000, from the World Wide Web:  HYPERLINK "http://www0.delphi.com/woman/text3.html" \t "_parent" http://www0.delphi.com/woman/text3.htmlBibliography(踁鱏W[SO燫褳)錘 N擭鱏W[SO Browne, M. W. (1988, April 26). Lasers for the battlefield raise concern for eyesight. The New York Times, pp. C1,C8.Durkheim, E. (1957). Suicide (J. A. Spaulding, & G. Simpson, Trans.). Glencoe, IL: Free Press of Glencoe.Elliot, C., Hollis, F., & Katerdunk, S. (1990). Early water experience. New York: Howard Press.Gralla, P.(1994, April). How to enter cyberspace. PC Computer, 60-62.Hardy, H. (Ed.) (1998). The proper study of mankind ( 2nd ed.). New York: Farrar, Straus.Institute of Financial Education. (1983). Income property lending. Homewood, IL: Dow Jones-Irwin.Maienza, J. G. (1986). The superintendency:Characteristics of access for men and women. Educational Administration Quarterly, 22 (4), 59-79.Shade, L.R.(1993). Gender issue in computer network. Retrieved January 28, 2000, from the World Wide Web:  HYPERLINK "http://www0.delphi.com/woman/text3.html" \t "_parent" http://www0.delphi.com/woman/text3.html鑜a擽 c\O€覻剉W[蚹z槒^抍R0D桍N孨Y齎韹NN,g褃誯N簨噀橯\O孴T{膵RN葔h覻 T_______________ NN0t^0韘 c黐Ye^_______________ 簨噀;`膵Rpe 簨噀槝顅駛噀孴-N噀 N0孨0 N?z孴歔?z N臽礠kX橯 gb鄀N?z 孨?z N?z 歔?z齆pe 簨噀橯\O膵R漁nc蔛梍R膵R漁ncf[u梍R1觺刧/f&T孾te0/f&T&{T駛韹f[/g簨噀橯\O膲10R2簨筽/f&T湝f20R3簨翄/f&T&{T;悜0agt/f&Tnpf0魦t/f&TEQR40R4聣筽 g鄀R癳0簨噀 g鄀耂€鱊yO蟸Nm裇U\剉瀃E柵`礠 bT褃f[xvz0>yO?e籰0蟸Nm0噀Su;m-N剉瀃E栴晿 wQ g坃:_剉t簨aINb瀃E桏N

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l?'644 lap?奣窽篢繲耇U UUUUU@UBUJULUNURUpUrUzU|U~U俇甎癠窾篣糢蠻訳 V"V,V.V0V2V4V8V^V`VhVjVlVpV|V~V哣圴奦甐癡禫竀鳹鶹WW WWVWXWdWfWhWlW碬禬耊腤芖蔠XXXXX>X@XFXHX暧暧暧耆暧暧耆暧暧耆暧暧耆雨雨雨雨汝雨雨汝雨雨扔暧暧暧耆暧暧耆暧暧耆暧暧耆雨雨h?h TCJKH,h?h TB*CJKHOJQJ^Jo(ph)h?h TB*CJKHOJQJ^JphO耇 UUUU3kdYW$$IfT杔4?謀?$ @? l?'644 lap?奣$dp$1$Ifa$gd圤UUBULU$dp$1$Ifa$gd圤$dp$1$Ifa$gd]LUNUPURUD3"$dp$1$Ifa$gd]$dp$1$Ifa$gd圤kdeX$$IfT杔4謀?$ @?l?'644 lap?奣RUrU|U~U€U3kdiY$$IfT杔4旙謀?$ @?l?'644 lap?奣$dp$1$Ifa$gd圤€U俇癠篣$dp$1$Ifa$gd圤$dp$1$Ifa$gd]篣糢蔝襏D3"$dp$1$Ifa$gd]$dp$1$Ifa$gd圤kdmZ$$IfT杔4旪謀?$ @?l?'644 lap?奣襏訳"V.V2V$dp$1$Ifa$gd圤$dp$Ifa$gd]2V4V6V8VD3"$dp$1$Ifa$gd]$dp$1$Ifa$gd圤kdq[$$IfT杔4攼謀?$ @? l?'644 lap?奣8V`VjVlVnV3kd$$IfT杔4斮謀?$ @?  l?'644 lap?奣$dp$1$Ifa$gd圤nVpV~V圴$dp$1$Ifa$gd圤$dp$1$Ifa$gd]圴奦癡竀D3"$dp$1$Ifa$gd]$dp$1$Ifa$gd圤kd蟏$$IfT杔4斈謀?$ @?l?'644 lap?奣竀鶹W W W3kd齘$$IfT杔4敘謀?$ @?` l?'644 lap?奣$dp$1$Ifa$gd圤 WWXWfW$dp$1$Ifa$gd圤$dp$1$Ifa$gd]fWhWjWlWD3"$dp$1$Ifa$gd]$dp$1$Ifa$gd圤kd `$$IfT杔4謀?$ @?l?'644 lap?奣lW禬腤芖萕3kda$$IfT杔4擔謀?$ @?l?'644 lap?奣$dp$1$Ifa$gd圤萕蔠XX$dp$1$Ifa$gd圤$dp$1$Ifa$gd]XX@XHXD3"$dp$1$Ifa$gd]$dp$1$Ifa$gd圤kdb$$IfT杔4擸謀?$ @?l?'644 lap?奣HX╔禭竂篨糥3kdc$$IfT杔4敘謀?$ @?` l?'644 lap?奣$dp$1$Ifa$gd圤╔碭禭竂糥YY(Y*Y,Y0YzY|Y哬圷奩燳╕猋頨餣黋ZZZZ"Z$Z&Z*Z:Zh痑h鏴D5丂 B*CJKHOJPJQJ\乛JaJo(ph>h鏴Dh T5丂 B*CJ KHOJPJQJ\乛JaJ o(ph0h h T@ B*CJKHOJPJaJo(phh?h TCJKH,h?h TB*CJKHOJQJ^Jo(ph)h?h TB*CJKHOJQJ^Jph(糥Y*Y,Y.Y0Y3kd!d$$IfT杔4謀?$ @?l?'644 lap?奣$dp$1$Ifa$gd圤0Y|Y圷奩3kd%e$$IfT杔4擩謀?$ @?l?'644 lap?奣$dp$1$Ifa$gd圤猋餣$dp$1$Ifa$gd圤$dp$1$Ifa$gd]ZZZZ$ZD3333$dp$1$Ifa$gd圤kd)f$$IfT杔4擔謀?$ @?` l?'644 lap?奣$Z&Z(Z*Zk$$IfT杔4攢謀?$ $?l??644 lap?奣$dp$1$Ifa$gd圤$dp$1$Ifa$gd][[ [8[B[$dp$1$Ifa$gd圤$dp$1$Ifa$gd]$dp$1$Ifa$gd圤B[D[R[Z[I8'$dp$1$Ifa$gd]$dp$1$Ifa$gd圤kdBl$$IfT杔4 謀?$ $?l??644 lap?奣Z[╗碵竅篬8kdFm$$IfT杔4敿謀?$ $? 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