Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 40–ի 1-ից 5-ը:
Էջ 48
... contract between the American Institute of Accountants and that company relative to the publication of THE JOURNAL OF ACCOUNTANCY . For nine years past the business affairs of this magazine have been man- aged by the Ronald Press ...
... contract between the American Institute of Accountants and that company relative to the publication of THE JOURNAL OF ACCOUNTANCY . For nine years past the business affairs of this magazine have been man- aged by the Ronald Press ...
Էջ 59
... contracts . The obligations of the purchasers in those cases can scarcely be considered the equivalent of cash in any ... contract for sale of personal property on the installment plan , provided , of course , the taxpayer chooses to do ...
... contracts . The obligations of the purchasers in those cases can scarcely be considered the equivalent of cash in any ... contract for sale of personal property on the installment plan , provided , of course , the taxpayer chooses to do ...
Էջ 87
... contracts it may appear at first thought that this loss unjustly cuts down the profits already recorded for these periods . If this additional obsolescence had been included . in production costs , the business would not only have got ...
... contracts it may appear at first thought that this loss unjustly cuts down the profits already recorded for these periods . If this additional obsolescence had been included . in production costs , the business would not only have got ...
Էջ 88
... contracts . But this raises the question as to whether or not future customers should be charged for under - charges made to past customers . The answer seems obvious ; also , as has been pointed out , the total cost of an asset must be ...
... contracts . But this raises the question as to whether or not future customers should be charged for under - charges made to past customers . The answer seems obvious ; also , as has been pointed out , the total cost of an asset must be ...
Էջ 117
... contracts , in such case the corporation so organized which has made such profits shall be taken out and assessed on the basis of its own invested capital and net income , and the remainder of the affiliated group shall be assessed on ...
... contracts , in such case the corporation so organized which has made such profits shall be taken out and assessed on the basis of its own invested capital and net income , and the remainder of the affiliated group shall be assessed on ...
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