Journal of Accountancy, Հատոր 75American Institute of Certified Public Accountants, 1943 |
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accepted accounting principles agencies amended American Institute amortization amount application assets Auditing Procedure auditor balance balance-sheet base period basis Bulletin cash cent certified public accountant charges claim Commission committee computed contracting officer contractor corporation cost countants Court December 31 deduction Department depreciation determined dividends duction earnings and profits effect employees examination excess excess-profits credit excess-profits tax expenses federal filed financial statements included income statement income tax industry Institute of Accountants interest internal inventory invested capital issued JOURNAL OF ACCOUNTANCY justment labor liability loss Maritime Commission ment method operations opinion payments postwar practice Price Adjustment Board prior problems production purpose question quired rates reasonable records regulations relief provisions renegotiation result Revenue Act schedule section 722 stockholders subcontracts surplus taxable taxpayer termination tion victory tax War Department War Production Board