Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 100–ի 1-ից 5-ը:
Էջ 5
... results : Income before deducting taxes and commission ... Deduct - commission payable .... Taxable income $ 70,000.00 9,599.12 $ 60,400.88 Excess - profits credit Computation of tax Income $ 11,000.00 9,000.00 40,400.88 Portion of ...
... results : Income before deducting taxes and commission ... Deduct - commission payable .... Taxable income $ 70,000.00 9,599.12 $ 60,400.88 Excess - profits credit Computation of tax Income $ 11,000.00 9,000.00 40,400.88 Portion of ...
Էջ 6
... results of each method and is computed by ( 1 ) applying the rate of commission ( 20 % ) to the rate of tax ( 46 ... resulting figure ( 9.2 ) from 100 , in this case leaving 90.8 . If the rate of commission is c and the tax rate is t ...
... results of each method and is computed by ( 1 ) applying the rate of commission ( 20 % ) to the rate of tax ( 46 ... resulting figure ( 9.2 ) from 100 , in this case leaving 90.8 . If the rate of commission is c and the tax rate is t ...
Էջ 7
... resulting balance are given , as for instance : What is the amount ( x ) which leaves $ 16,580 after deducting 20 % of x . It will at once be seen that $ 16,580 represents 80 % of x , which , therefore , is $ 20,725 . If we now apply ...
... resulting balance are given , as for instance : What is the amount ( x ) which leaves $ 16,580 after deducting 20 % of x . It will at once be seen that $ 16,580 represents 80 % of x , which , therefore , is $ 20,725 . If we now apply ...
Էջ 24
... result . What strikes the imagination most is the futile groping in the dark , the energy diverted from the proper ... results but in actual oper- ating expense . It is , frankly to recognize that systems are con- stantly growing out of ...
... result . What strikes the imagination most is the futile groping in the dark , the energy diverted from the proper ... results but in actual oper- ating expense . It is , frankly to recognize that systems are con- stantly growing out of ...
Էջ 25
... results can be accom- plished with the least relative expense . The desire to avoid a multi- plicity of clerks is a perfectly sound instinct , but self - deception on this point is the easiest thing in the world . In every plant there ...
... results can be accom- plished with the least relative expense . The desire to avoid a multi- plicity of clerks is a perfectly sound instinct , but self - deception on this point is the easiest thing in the world . In every plant there ...
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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