Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 65–ի 1-ից 5-ը:
Էջ 35
... surplus . Money rates in this country are unusually high , so that even allowing for the fairly liberal rates of interest which European banks are paying on deposits , our own demand for capital in this country is so keen that Amer ...
... surplus . Money rates in this country are unusually high , so that even allowing for the fairly liberal rates of interest which European banks are paying on deposits , our own demand for capital in this country is so keen that Amer ...
Էջ 40
... surplus products are in a different category from credits for the prosecution of a destructive and disastrous war and should not be regarded as having any relation , for one is a credit for the purpose of construction and the other is a ...
... surplus products are in a different category from credits for the prosecution of a destructive and disastrous war and should not be regarded as having any relation , for one is a credit for the purpose of construction and the other is a ...
Էջ 58
... surplus profits arising from the business of the new cor- poration . An act of the general assembly of the state of Ohio , approved May 29 , 1919 , provides : SECTION 1. Upon the formation of any corporation for profit under the laws of ...
... surplus profits arising from the business of the new cor- poration . An act of the general assembly of the state of Ohio , approved May 29 , 1919 , provides : SECTION 1. Upon the formation of any corporation for profit under the laws of ...
Էջ 59
... surplus out of which 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 ...
... surplus out of which 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 ...
Էջ 61
... surplus for invested capital purposes under the revenue act would have been correspondingly reduced . He , therefore , cannot now claim in a high taxable year , after the ex- piration of the life of the patents , an amount equivalent to ...
... surplus for invested capital purposes under the revenue act would have been correspondingly reduced . He , therefore , cannot now claim in a high taxable year , after the ex- piration of the life of the patents , an amount equivalent to ...
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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