Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 47–ի 1-ից 5-ը:
Էջ 52
... estimated with any assur- ance of an approach to accuracy . But what was saved is as nothing to what might have been saved if competent men had been . permitted to advise and if their advice had been accepted . Speaking entirely aside ...
... estimated with any assur- ance of an approach to accuracy . But what was saved is as nothing to what might have been saved if competent men had been . permitted to advise and if their advice had been accepted . Speaking entirely aside ...
Էջ 84
... estimated life of the asset was correct , the reserve ( or allowance ) for depreciation account credited for the original cost , less salvage , of the plant ; while a reserve for replacements or simi- lar account will be credited for as ...
... estimated life of the asset was correct , the reserve ( or allowance ) for depreciation account credited for the original cost , less salvage , of the plant ; while a reserve for replacements or simi- lar account will be credited for as ...
Էջ 85
... ( estimated if not known ) , ledger value or purchase price of the property de- termined to be equitable by the carrier's experience and best sources of information as to the actual current loss from deprecia- tion . A statement of the ...
... ( estimated if not known ) , ledger value or purchase price of the property de- termined to be equitable by the carrier's experience and best sources of information as to the actual current loss from deprecia- tion . A statement of the ...
Էջ 86
... estimated scrap value of the property considered . The internal revenue bureau has laid down the rule , even more strongly than has the interstate commerce commission , that depre- ciation must be computed on the cost value of the ...
... estimated scrap value of the property considered . The internal revenue bureau has laid down the rule , even more strongly than has the interstate commerce commission , that depre- ciation must be computed on the cost value of the ...
Էջ 88
... estimated depreciation cost of former years . These special instructions further provide that in case the amount chargeable as operating expenses for property retired and replaced is relatively large , and its inclusion would seriously ...
... estimated depreciation cost of former years . These special instructions further provide that in case the amount chargeable as operating expenses for property retired and replaced is relatively large , and its inclusion would seriously ...
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