Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 9–ի 1-ից 5-ը:
Էջ 134
... mineral and for deprecia- tion of improvements . The provisions of the statute and these articles do not apply to or affect the regulations covering invested capital , losses , accounting methods , etc. The essence of these provisions ...
... mineral and for deprecia- tion of improvements . The provisions of the statute and these articles do not apply to or affect the regulations covering invested capital , losses , accounting methods , etc. The essence of these provisions ...
Էջ 135
... mineral pigments , peat . potash , precious stones , refractories , rock phosphate , salt , sand and gravel , silica , slate , soapstone , soda , sulphur , and talc . ( f ) " Operating profit " is the net income from mineral production ...
... mineral pigments , peat . potash , precious stones , refractories , rock phosphate , salt , sand and gravel , silica , slate , soapstone , soda , sulphur , and talc . ( f ) " Operating profit " is the net income from mineral production ...
Էջ 136
... mineral property under lease for a portion of its operating life is the value as of March 1 , 1913 , of the royalties expected from the mineral to be extracted during the life of the existing lease plus the estimated en bloc value of ...
... mineral property under lease for a portion of its operating life is the value as of March 1 , 1913 , of the royalties expected from the mineral to be extracted during the life of the existing lease plus the estimated en bloc value of ...
Էջ 137
... mineral , percentage of recovery , costs of production and selling price of the product marketed during the expected operating life of the mineral deposit . ( c ) Mineral deposits for which these factors may not be determined with ...
... mineral , percentage of recovery , costs of production and selling price of the product marketed during the expected operating life of the mineral deposit . ( c ) Mineral deposits for which these factors may not be determined with ...
Էջ 138
... mineral products reasonably known or on good evidence believed to have existed in the ground on the basic date , according to the method current in the industry and in the light of the most accurate and reliable information obtainable ...
... mineral products reasonably known or on good evidence believed to have existed in the ground on the basic date , according to the method current in the industry and in the light of the most accurate and reliable information obtainable ...
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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