Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 78–ի 1-ից 3-ը:
Էջ 50
... considered to be reservations of surplus . Others have likened them to deferred maintenance reserves . The usual argument against this interpretation is that it is not reasonable because one cannot increase accumu- lated earnings by ...
... considered to be reservations of surplus . Others have likened them to deferred maintenance reserves . The usual argument against this interpretation is that it is not reasonable because one cannot increase accumu- lated earnings by ...
Էջ 18
... considered inadequate , the returns of the employees will be specially ex- amined to see if they are really receiv- ing additional compensation . Q and A on Business Expenses An employee who receives not more than $ 15 a day for ...
... considered inadequate , the returns of the employees will be specially ex- amined to see if they are really receiv- ing additional compensation . Q and A on Business Expenses An employee who receives not more than $ 15 a day for ...
Էջ 51
... considered together in one inte- grated concept . At this point it may be helpful to examine some of the implications of this type of relationship considered important in legal decisions . The courts have founded their concept of an ...
... considered together in one inte- grated concept . At this point it may be helpful to examine some of the implications of this type of relationship considered important in legal decisions . The courts have founded their concept of an ...
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Common terms and phrases
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