Journal of Accountancy, Հատոր 44American Institute of Certified Public Accountants, 1927 |
From inside the book
Արդյունքներ 74–ի 1-ից 5-ը:
Էջ 2
... increase in rates may so restrict traffic as to produce lower total earnings , and vice versa . The second object is ... increasing im- portance , is to regulate selling prices by reference to costs of pro- duction and a reasonable ...
... increase in rates may so restrict traffic as to produce lower total earnings , and vice versa . The second object is ... increasing im- portance , is to regulate selling prices by reference to costs of pro- duction and a reasonable ...
Էջ 5
... increased and cases have occurred where it has amounted to very large money figures both relatively and actually . Similar difficulties arise in the case of bulk materials unless care is taken to keep each purchase , or group of ...
... increased and cases have occurred where it has amounted to very large money figures both relatively and actually . Similar difficulties arise in the case of bulk materials unless care is taken to keep each purchase , or group of ...
Էջ 10
... increased percentage over the actual production , or the normal percentage should be continued and the unabsorbed overhead charged to an idle plant expense account . In arriving at profits , idle plant expense must be provided for , but ...
... increased percentage over the actual production , or the normal percentage should be continued and the unabsorbed overhead charged to an idle plant expense account . In arriving at profits , idle plant expense must be provided for , but ...
Էջ 12
... increase in units pro- duced may result in reducing the selling price to a greater extent than the saving in overhead expense due to the greater production , and so reduce the profit to or even below that earned by the other product ...
... increase in units pro- duced may result in reducing the selling price to a greater extent than the saving in overhead expense due to the greater production , and so reduce the profit to or even below that earned by the other product ...
Էջ 13
... increased in importance so that they become main products , while the former main prod- ucts become by - products . To show concisely the complications involved , assume two products , A and B. As market conditions vary A may pass from ...
... increased in importance so that they become main products , while the former main prod- ucts become by - products . To show concisely the complications involved , assume two products , A and B. As market conditions vary A may pass from ...
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Common terms and phrases
accounts receivable American Institute amicus curiæ amortization amount appraisal Association audit auditor balance balance-sheet bank bonds bonus bookkeeper Bulletin capital stock capital surplus cash cent Certified Public Accountants chapter charge client common stock corporation Cost Accounting countants current assets current liabilities December 31 deduction depreciation directors discount district court earned surplus examination expense fact factors federal finance companies fixed assets goodwill industry Institute of Accountants interest inventory investment issue John Heins JOURNAL OF ACCOUNTANCY June labor liabilities loss matter meeting ment method Mississippi Company notes operations organization paid papers par value payable payment Pennsylvania period plaintiff practice preferred stock premium problem production profession profit provision purchased question records reserve result selling shares statement stock dividend stockholders taxpayer tion treasury stock utility valuation York