Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 100–ի 1-ից 5-ը:
Էջ 4
... Balance $ 70,000.00 14,000.00 $ 56,000.00 ( b ) Computation of the tax on the basis of $ 56,000.00 taxable income Excess profits credit ... tax ..... Portion of income taxable at 20 % .. Portion of income taxable at 40 % .. Preliminary ...
... Balance $ 70,000.00 14,000.00 $ 56,000.00 ( b ) Computation of the tax on the basis of $ 56,000.00 taxable income Excess profits credit ... tax ..... Portion of income taxable at 20 % .. Portion of income taxable at 40 % .. Preliminary ...
Էջ 7
... balance are given , as for instance : What is the amount ( x ) which leaves $ 16,580 after deducting 20 % of x . It will at once be seen that $ 16,580 represents 80 % of x , which , therefore , is $ 20,725 . If we now apply this ...
... balance are given , as for instance : What is the amount ( x ) which leaves $ 16,580 after deducting 20 % of x . It will at once be seen that $ 16,580 represents 80 % of x , which , therefore , is $ 20,725 . If we now apply this ...
Էջ 8
... balance will represent the net profit after deducting taxes and commission .... $ 20,000.00 3,420.00 16,580.00 .80 100 - C ( d ) Divide this balance by 100 ( e ) The quotient will represent the taxable income , viz .... 20,725.00 ( f ) ...
... balance will represent the net profit after deducting taxes and commission .... $ 20,000.00 3,420.00 16,580.00 .80 100 - C ( d ) Divide this balance by 100 ( e ) The quotient will represent the taxable income , viz .... 20,725.00 ( f ) ...
Էջ 13
... balance . Also these cases can be solved by the general procedure used in the solution of the preceding problems , viz .: ( a ) Preliminary computation of commission Income before deducting taxes and commission ... Commission : 20 % on ...
... balance . Also these cases can be solved by the general procedure used in the solution of the preceding problems , viz .: ( a ) Preliminary computation of commission Income before deducting taxes and commission ... Commission : 20 % on ...
Էջ 14
... balance of $ 24,008.38 @ 2 % ...... $ 2,625.00 480.17 $ 3,105.17 After deducting this commission from the $ 70,000 earned , the amount of $ 66,894.83 will represent the taxable income , on which the tax will be : Excess - profits credit ...
... balance of $ 24,008.38 @ 2 % ...... $ 2,625.00 480.17 $ 3,105.17 After deducting this commission from the $ 70,000 earned , the amount of $ 66,894.83 will represent the taxable income , on which the tax will be : Excess - profits credit ...
Այլ խմբագրություններ - View all
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