Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 89–ի 1-ից 3-ը:
Էջ 42
... changes were intended and what the thinking was that brought about the changes . Those who have been familiar with this regulation in detail for any length of time will recall that it was amended piecemeal several times over the years ...
... changes were intended and what the thinking was that brought about the changes . Those who have been familiar with this regulation in detail for any length of time will recall that it was amended piecemeal several times over the years ...
Էջ 38
... changes , and a comparison of inventory composition at the year end may pin- point obsolete stock . Fixed assets in- The ratio of fixed assets to sales volume may dicate the investment in plant necessary to main- tain a given volume of ...
... changes , and a comparison of inventory composition at the year end may pin- point obsolete stock . Fixed assets in- The ratio of fixed assets to sales volume may dicate the investment in plant necessary to main- tain a given volume of ...
Էջ 39
... change proportionately with sales prices , then dollar sales may be a good measure of activity . Significant conclusions may also be reached by relating company sales to share of the industry and by comparing percentage changes of ...
... change proportionately with sales prices , then dollar sales may be a good measure of activity . Significant conclusions may also be reached by relating company sales to share of the industry and by comparing percentage changes of ...
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accepted accepted accounting principles accounting principles American Institute amount annual application assets audit auditor bank basic basis budget capital cash cent Certified Public Accountants changes clients committee contract copy corporation CPA examination data processing December 31 deduction depreciation disclosure dividends Dun & Bradstreet earnings employees equipment estate tax estimated expenses experience Federal financial statements funds gift tax income tax independent industry Institute of CPAs interest internal Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY liability loss machine ment method NCR PAPER operations opinion partner partnership position prepared present problems procedures production profes profession professional profit purchase question records responsibility result Revenue Royal McBee rules standards tax returns taxpayer tion York