Journal of Accountancy, Հատոր 70American Institute of Certified Public Accountants, 1940 |
From inside the book
Արդյունքներ 70–ի 1-ից 3-ը:
Էջ 173
... applied on the basis of 175,000 tons , and not 110,000 tons . The difference between the fixed overhead rates used by the company , and as adjusted to a basis of normal produc- tion is shown below : Rate per ton , based on production of ...
... applied on the basis of 175,000 tons , and not 110,000 tons . The difference between the fixed overhead rates used by the company , and as adjusted to a basis of normal produc- tion is shown below : Rate per ton , based on production of ...
Էջ 252
... applied . Rate of tax Here also this committee is not pre- pared to suggest at this time any par- ticular rate of tax , as that necessarily depends upon the probable income to be realized from such rates of tax as might be proposed and ...
... applied . Rate of tax Here also this committee is not pre- pared to suggest at this time any par- ticular rate of tax , as that necessarily depends upon the probable income to be realized from such rates of tax as might be proposed and ...
Էջ 347
... applying punched cards in this way to a particular situation ; one good , one not so good . In the first place ... applied to the individual items which make up an existing bal- ance . When punched cards are used in such cases , no ...
... applying punched cards in this way to a particular situation ; one good , one not so good . In the first place ... applied to the individual items which make up an existing bal- ance . When punched cards are used in such cases , no ...
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Common terms and phrases
accounts receivable additional adjustment American Institute amount applied assets auditing procedure auditor auditor's report balance balance-sheet base period basis bonds Bush Terminal Company capital stock capital surplus cash cent certified public accountants charged client Commission committee computed contracts controlling account coöperative corporation countants customers December 31 deductions depreciation determining dividends earned surplus effect estate tax examination excess excess-profits tax Exchange exemption expenses fact federal financial statements funds included income Institute of Accountants interest inventory invested capital issue JOURNAL OF ACCOUNTANCY labor liability Lifo loss ment method operations opinion paid payment practice preferred stock present problem profession profit punched cards purchase question received records registrant reserve result revenue securities shares standard costs stockholders taxable taxpayer tion transactions treasury stock trust York