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Search Symbol (Half-width) Description of Search Symbols
Space "AND" indicates the intertwining of key terms used in a search
Double Quotation Marks ("") ( " " ) Double quotation marks indicate the beginning and end of a phrase, and the search will only include terms that appear in the same order of those within the quotations. Example: "image process" : " image process "
? Indicates a variable letter. Entering two ? will indicate two variable letters, and so on. Example: "Appl?", search results will yield apple, apply… e , appl y … ( (often used to English word searches) )
* Indicates an unlimited number of variable letters to follow, from 1~n. Example: Enter "appl*", search results will yield apple, apples, apply, applied, application…(often used in English word searches) e , appl es , appl y , appl ied , appl ication … ( (often used to English word searches) )

Boolean logic combinations of key words is a skill used to expand or refine search parameters.
(1) AND (1) AND: Refines search parameters
(2) OR (2) OR: Expands search parameters (3) NOT: Excludes irrelevant parameters


DOI stands for Digital Object Identifier ( D igital O bject I dentifier ) ,
and is the unique identifier for objects on the internet. It can be used to create persistent link and to cite articles.

Using DOI as a persistent link

To create a persistent link, add「http://dx.doi.org/」 「 http://dx.doi.org/ 」 before a DOI.
For instance, if the DOI of an article is 10.5297/ser.1201.002 , you can link persistently to the article by entering the following link in your browser: http://dx.doi.org/ 10.5297/ser.1201.002
The DOI link will always direct you to the most updated article page no matter how the publisher changes the document's position, avoiding errors when engaging in important research.

Cite a document with DOI

When citing references, you should also cite the DOI if the article has one. If your citation guideline does not include DOIs, you may cite the DOI link.

DOIs allow accurate citations, improve academic contents connections, and allow users to gain better experience across different platforms. Currently, there are more than 70 million DOIs registered for academic contents. If you want to understand more about DOI, please visit airiti DOI Registrationdoi.airiti.com ) 。

Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 1 ) 〈TOP〉
  1. 1. 財務會計準則委員會,原公布財務會計準則公報第十號「存貨之評價與表達」,財團法人中華民國會計研究發展基金會,民國七十六年五月 2. 財務會計準則委員會,第一次修訂財務會計準則公報第十號「存貨之會計處理準則」,財團法人中華民國會計研究發展基金會,民國九十六年十一月 3.財務會計準則公報第十號「存貨之會計處理準則」問答集,財團法人中華民國會計研究發展基金會,民國九十七年 4. IASB,ISA 2「Inventories」,International Accounting Standards Committee Foundation,2003 5. KPMG International Financial Reporting Group 著,洞悉IFRS-KPMG觀點(第一輯),安侯建業會計師事務所編譯,安侯企業管理股份有限公司,民國九十七年 6. William K. Carter,Milton F. Usry 合著,成本會計學,十三版,黃金發譯,華泰文化事業股份有限公司,民國九十二年七月 7. 財務會計準則委員會,財務會計準則公報第二十二號「所得稅之會計處理準則」,財團法人中華民國會計研究發展基金會,民國八十八年十一月 8. 財務會計準則委員會,第一次修訂財務會計準則公報第三十五號「資產減損之會計處理準則」財團法人中華民國會計研究發展基金會,民國九十五年十一月 9. 財務會計準則委員會,第一次修訂財務會計準則公報第二十三號「期中財務報表之表達及揭露」,財團法人中華民國會計研究發展基金會,民國八十八年七月
Times Cited (10) 〈TOP〉
  1. 何羿萱(2015)。產業專家是否影響損益分類之價值攸關性? 以存貨十號公報為例。淡江大學會計學系碩士在職專班學位論文。2015。1-57。 
  2. 楊萬宏(2014)。存貨十號公報修訂與應計項目及實質盈餘管理之關聯性。淡江大學會計學系碩士班學位論文。2014。1-61。 
  3. 耿品彥(2010)。企業存貨評價模式-以光電業為例。中興大學高階經理人碩士在職專班學位論文。2010。1-51。 
  4. 李渝秀(2010)。存貨評價損益與財務分析師盈餘預測誤差之關聯性。成功大學會計學系學位論文。2010。1-117。 
  5. 黃菽芳(2010)。國際財務報導準則對企業股價影響之研究–以我國十號存貨公報為例。臺北大學企業管理學系學位論文。2010。1-95。
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