AuditsGee & Company, 1908 - 151 էջ |
Այլ խմբագրություններ - View all
Common terms and phrases
1st January 31st December amount annual general meeting arrear articles of association auditor auditor's duty available for dividend Balance Sheet Bankers Bills book debts brought Building Societies Capital Account Cash Book cash received certificate Check additions Companies Act company's affairs cost Debenture Stock debit Deposit Deposit Account Depositors depreciation Dicksee directors discount dividend doubtful debts ending 31st examined expenditure expenses Fees fixed assets forfeited Shares Freehold Gross Profit Half-Year ending Income Interest investments invoices lease Leasehold less Liabilities Limited Company Loans London Loss Account Mortgages Ordinary paid particular Pass Book payable paying a dividend Petty Cash plant post free Preference Shares Price Profit and Loss provision purchases question realised Receipts and Payments Rents Repairs Reserve Fund Revenue Account Salaries Securities Share Capital shareholders Sundry Debtors Trial Balance valuation verify Vouch Wages Wagon written
Սիրված հատվածներ
Էջ 77 - ... (a) whether or not they have obtained all the information and explanations they have required ; and (6) whether, in their opinion, the balance sheet referred to in the report is properly drawn up so as to exhibit a true and correct view of the state of the company's affairs according to the best of their information and the explanations given to them, and as shown by the books of the company.
Էջ 76 - Every auditor of a company shall have a right of access at all times to the books and accounts and vouchers of the company, and shall be entitled to require from the directors and officers of the company such information and explanation as may be necessary for the performance of his duties.
Էջ 72 - No dividend shall be declared by a company until the auditors have certified that the half-yearly accounts proposed to be issued contain a full and true statement of the financial condition of the company, and that the dividend proposed to be declared on any shares is bond fide due thereon after charging the revenue of the half-year with all expenses which ought to be paid thereout...
Էջ 78 - ... meeting : Provided that if, after notice of the intention to nominate an auditor has been so given, an annual general meeting is called for a date fourteen days or less after the notice has been given, the notice, though not given within the time required by this...
Էջ 5 - FCA This book contains the whole of the information likely to be required by Trustees in Bankruptcy in such a form that in conjunction with the "Record Book " it provides a complete statement of all the facts relating to any particular estate, entirely doing away with the necessity for memoranda and loose sheets, which are so frequently lost.
Էջ 72 - The auditors shall make a report to the members upon the balance sheet and accounts, and in every such report they shall state whether, in their opinion, the balance sheet is a full and fair balance sheet, containing the particulars required by these regulations, and properly drawn up so as to exhibit a true and correct view of the state of the company's affairs...
Էջ 91 - ... or been guilty of any misfeasance or breach of trust in relation to the company...
Էջ 78 - ... report attached thereto or containing such reference to that report as is required by this section, the company, and every director, manager, secretary, or other officer of the company who is knowingly a party to the default, shall, on conviction, be liable to a fine not exceeding fifty pounds.
Էջ 75 - The remuneration of the auditors of a company shall be fixed by the company in general meeting except that the remuneration of any auditors appointed before the statutory meeting or to fill any casual vacancy may be fixed by the directors.
Էջ 73 - ... and verified the same with the accounts and vouchers relating thereto, now sign the same as found to be correct, duly vouched, and in accordance with law.