Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 77–ի 1-ից 3-ը:
Էջ 51
... liability until the trustees approve the pension application , the liability of a pension fund consists mainly of pensions granted during the last month of the accounting period on which full payments have not been made , unpaid current ...
... liability until the trustees approve the pension application , the liability of a pension fund consists mainly of pensions granted during the last month of the accounting period on which full payments have not been made , unpaid current ...
Էջ 43
... liabilities as contemplated in this definition should be referred to as the aggregate of liabilities and capital , and that the balance sheet consists of an asset section , a liability section , and a proprietary or capital section ...
... liabilities as contemplated in this definition should be referred to as the aggregate of liabilities and capital , and that the balance sheet consists of an asset section , a liability section , and a proprietary or capital section ...
Էջ 44
... liability . Ideally a definition of “ liabilities ” should enable us to do several things . For one thing , we should be able , by its use , to tell ( a ) whether all items labeled as " liabilities " in financial statements really ...
... liability . Ideally a definition of “ liabilities ” should enable us to do several things . For one thing , we should be able , by its use , to tell ( a ) whether all items labeled as " liabilities " in financial statements really ...
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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