Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 100–ի 1-ից 5-ը:
Էջ 1
... amount of both excess - profits and income taxes . V - Commission payable after deducting taxes but considering the commission itself as a deductible expense . In the discussion of the above problems the same hypothetical I.
... amount of both excess - profits and income taxes . V - Commission payable after deducting taxes but considering the commission itself as a deductible expense . In the discussion of the above problems the same hypothetical I.
Էջ 2
... 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 any notion that such a ...
... 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 any notion that such a ...
Էջ 18
... EXPENSE In the hypothetical case used throughout in problems I , II and III the consideration of the commission itself as first deductible from income would be equivalent to a reduction of the given per- centage of commission ( 20 ...
... EXPENSE In the hypothetical case used throughout in problems I , II and III the consideration of the commission itself as first deductible from income would be equivalent to a reduction of the given per- centage of commission ( 20 ...
Էջ 20
... expense . It will only be necessary to express the commission actually payable in a percentage of the earnings from which only the taxes have been deducted . Limitations of System * BY F. R. CARNEGIE STEELE System 20 The Journal of ...
... expense . It will only be necessary to express the commission actually payable in a percentage of the earnings from which only the taxes have been deducted . Limitations of System * BY F. R. CARNEGIE STEELE System 20 The Journal of ...
Էջ 24
... expense of compilation continues . The remedy for this very common disease of organizations is after all a simple one and a positive economy , not only in indirect results but in actual oper- ating expense . It is , frankly to recognize ...
... expense of compilation continues . The remedy for this very common disease of organizations is after all a simple one and a positive economy , not only in indirect results but in actual oper- ating expense . It is , frankly to recognize ...
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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