Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 58–ի 1-ից 5-ը:
Էջ 48
... March , 1921 , should be addressed to 135 Cedar street , New York . The ground floor of the institute's building at that address . will be used for publication purposes and is admirably suited therefor . Classification of Profits on ...
... March , 1921 , should be addressed to 135 Cedar street , New York . The ground floor of the institute's building at that address . will be used for publication purposes and is admirably suited therefor . Classification of Profits on ...
Էջ 50
... March 15th when the majority of taxpayers will make returns . Direct taxation has its faults - some of us are more impressed by its faults than its merits - but this at least may be said of it : it brings home to the taxpayer as nothing ...
... March 15th when the majority of taxpayers will make returns . Direct taxation has its faults - some of us are more impressed by its faults than its merits - but this at least may be said of it : it brings home to the taxpayer as nothing ...
Էջ 60
... March 1 , 1913 , all but one were in effect . Fifteen new patents had , how- ever , been added to the company's patents between date of incorporation and March 1 , 1913. These additional patents were not capitalized . No depreciation ...
... March 1 , 1913 , all but one were in effect . Fifteen new patents had , how- ever , been added to the company's patents between date of incorporation and March 1 , 1913. These additional patents were not capitalized . No depreciation ...
Էջ 83
... March 1 , 1913 ) , and that it would re- quire $ 2,000,000 to replace it . Shall the annual depreciation charge to operations be made on the basis of the $ 1,000,000 or on the basis of $ 2,000,000 ? Or , to express it another way , is ...
... March 1 , 1913 ) , and that it would re- quire $ 2,000,000 to replace it . Shall the annual depreciation charge to operations be made on the basis of the $ 1,000,000 or on the basis of $ 2,000,000 ? Or , to express it another way , is ...
Էջ 86
... March 1 , 1913 , the capital sum to be re- placed is the fair market value of the property as of that date . " A moment's consideration will show that this is no compromise of principle , for , as soon as assets in use at March 1 , 1913 ...
... March 1 , 1913 , the capital sum to be re- placed is the fair market value of the property as of that date . " A moment's consideration will show that this is no compromise of principle , for , as soon as assets in use at March 1 , 1913 ...
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accounts receivable amended American Institute amortization amount applied assets audit balance balance-sheet bank basic date basis Berlin bank bonds bonus bricks capital stock capital surplus cash cent certificates Certified Public Accountants charged claim collector commission computed contemplation of death corporation cost court Debit December 31 decision deduction depletion depreciation determined discount dividends dollars entry equipment examination expense federal home office income tax income-tax Institute of Accountants interest internal revenue inventory invested capital issue JOURNAL OF ACCOUNTANCY kilns labor lease ledger liabilities manufacturing market value ment method mineral October 31 operating paid payable payment period plaintiff plaintiff in error plant preferred stock present profit and loss profits taxes public accountant purchase question received records reserve selling sixteenth amendment sold surplus taxable taxpayer tion transactions treasury treasury stock trust United York