Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 26–ի 1-ից 5-ը:
Էջ 58
... authorized to be issued , and in addition thereto as common capital a sum equivalent to five dollars , or to multiple of five dollars , for each share of common stock to be issued ; but in no event shall the amount of common capital be ...
... authorized to be issued , and in addition thereto as common capital a sum equivalent to five dollars , or to multiple of five dollars , for each share of common stock to be issued ; but in no event shall the amount of common capital be ...
Էջ 60
... . The basis for deduction authorized under the provisions of article 174 is the return of capital on an asset , the use of which in the trade or business is definitely limited in duration . The taxpayer did not 60 The Journal of ...
... . The basis for deduction authorized under the provisions of article 174 is the return of capital on an asset , the use of which in the trade or business is definitely limited in duration . The taxpayer did not 60 The Journal of ...
Էջ 88
... authorized by the com- mission , may charge the amount thereof to balance - sheet account No. 726 , " property abandoned chargeable to operating expenses , " and distribute it thereafter , in accordance with the provisions of that ...
... authorized by the com- mission , may charge the amount thereof to balance - sheet account No. 726 , " property abandoned chargeable to operating expenses , " and distribute it thereafter , in accordance with the provisions of that ...
Էջ 89
... authorized by the commission , the carrier may charge to profit and loss any extraordinarily large item representing the cost of property retired and replaced , instead of charging such item to operating expenses . The carrier shall ...
... authorized by the commission , the carrier may charge to profit and loss any extraordinarily large item representing the cost of property retired and replaced , instead of charging such item to operating expenses . The carrier shall ...
Էջ 105
... authorized the incorporation of the American Institute of Ac- countants , membership in which is individual , is based on proper preliminary educational requirements , professional study and training , a standardized technical ...
... authorized the incorporation of the American Institute of Ac- countants , membership in which is individual , is based on proper preliminary educational requirements , professional study and training , a standardized technical ...
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Common terms and phrases
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