Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 84–ի 1-ից 3-ը:
Էջ 62
... estimated - as a measure of success b . Gross annual profits , estimated - as a meas- ure of success c . Net fixed assets , at the beginning of the year - as a measure of equipment and facilities d . Annual change in net worth ...
... estimated - as a measure of success b . Gross annual profits , estimated - as a meas- ure of success c . Net fixed assets , at the beginning of the year - as a measure of equipment and facilities d . Annual change in net worth ...
Էջ 57
... estimated revenues and expendi- tures of revenue funds in summary form . Revenues should be classified by major ... estimated revenue from each source ( Figure II ) , fixed charges for the coming year , detailed departmental schedules ...
... estimated revenues and expendi- tures of revenue funds in summary form . Revenues should be classified by major ... estimated revenue from each source ( Figure II ) , fixed charges for the coming year , detailed departmental schedules ...
Էջ 42
... estimated additional costs under a perform- ance - guarantee clause ; ( 4 ) estimated costs of product or service guarantee ( B ) cases involving part of an outlay in the near future : estimated loss on purchase commitments ( C ) cases ...
... estimated additional costs under a perform- ance - guarantee clause ; ( 4 ) estimated costs of product or service guarantee ( B ) cases involving part of an outlay in the near future : estimated loss on purchase commitments ( C ) cases ...
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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