Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 61–ի 1-ից 5-ը:
Էջ 2
... considered a deductible expense rather than a distribution of profit , a simple equation of the first degree has been used . The problem has been introduced not so much because it will be fre- quently met in actual practice as to dispel ...
... considered a deductible expense rather than a distribution of profit , a simple equation of the first degree has been used . The problem has been introduced not so much because it will be fre- quently met in actual practice as to dispel ...
Էջ 12
... considered or not . The highest amount , leaving the tax within the first bracket , on which the commission would have to be paid would accordingly be 2 $ 20,000 X $ 3,420 3 .80 $ 17,720 = $ 22,150 .80 The commission thereon would be ...
... considered or not . The highest amount , leaving the tax within the first bracket , on which the commission would have to be paid would accordingly be 2 $ 20,000 X $ 3,420 3 .80 $ 17,720 = $ 22,150 .80 The commission thereon would be ...
Էջ 15
... considered in this instance is 5 % , applicable to earn- ings ( after deducting taxes ) between $ 18,000 and $ 21,000 . If we now call the limit beyond which , under the above commis- sion arrangement , the earnings before deducting ...
... considered in this instance is 5 % , applicable to earn- ings ( after deducting taxes ) between $ 18,000 and $ 21,000 . If we now call the limit beyond which , under the above commis- sion arrangement , the earnings before deducting ...
Էջ 16
... considered in subsequent calculations will be the next lower rate ...... 18,000 ( g ) Ascertain the portion of the income remaining after com- mission at that lower rate has been deducted there- , from , viz : 2,475 5 % ― ( a plus e ) ...
... considered in subsequent calculations will be the next lower rate ...... 18,000 ( g ) Ascertain the portion of the income remaining after com- mission at that lower rate has been deducted there- , from , viz : 2,475 5 % ― ( a plus e ) ...
Էջ 17
... considered may be definitely established . If the given amount of earnings before deducting commission and taxes is , say , $ 19,000 instead of $ 70,000 , the tax thereon would be $ 3,140 , namely $ 1,600 for excess - profits and ...
... considered may be definitely established . If the given amount of earnings before deducting commission and taxes is , say , $ 19,000 instead of $ 70,000 , the tax thereon would be $ 3,140 , namely $ 1,600 for excess - profits and ...
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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