Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 44–ի 1-ից 5-ը:
Էջ 56
... dividends at the rate of 7 per cent , for four shares of preferred stock of the Delaware corporation , redeemable at 110 per cent of par and carrying dividends of 6 per cent , and five shares of the common stock of the new company for ...
... dividends at the rate of 7 per cent , for four shares of preferred stock of the Delaware corporation , redeemable at 110 per cent of par and carrying dividends of 6 per cent , and five shares of the common stock of the new company for ...
Էջ 57
... dividends , will for the purpose of this section be deemed to have a par value representing an aliquot part of such amount , proper account being taken of any preferred stock issued with a preference as to principal . * * * Although ...
... dividends , will for the purpose of this section be deemed to have a par value representing an aliquot part of such amount , proper account being taken of any preferred stock issued with a preference as to principal . * * * Although ...
Էջ 58
... dividends to surplus profits arising from the business of the new cor- poration . An act of the general assembly of ... dividend out of capital or which shall reduce the amount of its common capital below the amount stated in the ...
... dividends to surplus profits arising from the business of the new cor- poration . An act of the general assembly of ... dividend out of capital or which shall reduce the amount of its common capital below the amount stated in the ...
Էջ 59
... dividends might be paid . It is accordingly so held . Section 213 ( a ) , article 42 : sale of personal property on installment plan . O. D. 715 In the case of sales of personal property where substantial initial pay- ments are made ...
... dividends might be paid . It is accordingly so held . Section 213 ( a ) , article 42 : sale of personal property on installment plan . O. D. 715 In the case of sales of personal property where substantial initial pay- ments are made ...
Էջ 97
... dividends upon over - issues of securities , or of omission to exact proper prices for the output , the fault is its own . When , therefore , a public regulation of its prices comes under question the true value of the property then ...
... dividends upon over - issues of securities , or of omission to exact proper prices for the output , the fault is its own . When , therefore , a public regulation of its prices comes under question the true value of the property then ...
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