Auditing Theory and Practice

Գրքի շապիկի երեսը
 

What people are saying - Write a review

We haven't found any reviews in the usual places.

Բովանդակություն


Այլ խմբագրություններ - View all

Common terms and phrases

Սիրված հատվածներ

Էջ 67 - ... whether, in their opinion, the balance sheet referred to in the report is properly drawn up so as to exhibit a true and correct view of the state of the company's affairs according to the best of their information and the explanations given to them, and as shown by the books of the company.
Էջ 634 - Circuit Court of Appeals of the United States, within any circuit wherein such person resides or has his principal place of business, or in the United States Court of Appeals for the District of Columbia, by...
Էջ 602 - Columbia, shall be subject to pay annually a special excise tax -with respect to the carrying on or doing business by such corporation, joint stock company or association, or insurance company, equivalent to one per centum upon the entire net income over and above five thousand dollars received by it from all sources during such year...
Էջ 603 - ... ordinary and necessary expenses actually paid within the year out of income in the maintenance and operation of its business and properties, including all charges such as rentals or franchise payments, required to be made as a condition to the continued use or possession of property; (second...
Էջ 389 - In the case of assessment insurance companies the actual deposit of sums with State or Territorial officers, pursuant to law, as additions to guaranty or reserve funds shall be treated as being payments required by law to reserve funds.
Էջ 634 - ... operating under the lodge system, and providing for the payment of life, sick, accident, and other benefits to the members of such societies, orders or associations, and dependents of such members, nor to domestic building and loan associations, organized and operated exclusively for the mutual benefit of their members...
Էջ 603 - ... interest actually paid within the year on its bonded or other indebtedness to an amount of such bonded and other indebtedness, not exceeding the proportion of its paid-up capital stock outstanding at the close of the year...
Էջ 606 - ... authorized. All such returns shall as received be transmitted forthwith by the collector to the Commissioner of Internal Revenue.
Էջ 612 - ... net income shall be ascertained by deducting from the gross amount of its income received within the year from business transacted and capital invested within the United States, (first) all the ordinary and necessary...
Էջ 633 - Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property or estate...

Բիբլիոգրաֆիական տվյալներ