Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 88–ի 1-ից 3-ը:
Էջ 84
... results from the fact that a tax deduction is obtained for the royalties while none is obtained for cost depletion . The cost of the tax benefit is a loss in percentage deple- tion . The result is a gain of 44 per cent of the royalty ...
... results from the fact that a tax deduction is obtained for the royalties while none is obtained for cost depletion . The cost of the tax benefit is a loss in percentage deple- tion . The result is a gain of 44 per cent of the royalty ...
Էջ 50
... results would be the same under either accounting basis . However , in many instances , the final premium charge for ... result in misleading statements - for example , professional fees paid subsequent to the end of the year for which ...
... results would be the same under either accounting basis . However , in many instances , the final premium charge for ... result in misleading statements - for example , professional fees paid subsequent to the end of the year for which ...
Էջ 41
... result , we see fairly frequently the spectacle of expenses paired off with credits to some element of pro- prietary interest . Problems of this type are not new , of course , since they are merely one aspect of the con- tinuing problem ...
... result , we see fairly frequently the spectacle of expenses paired off with credits to some element of pro- prietary interest . Problems of this type are not new , of course , since they are merely one aspect of the con- tinuing problem ...
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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