Journal of Accountancy, Հատոր 82American Institute of Certified Public Accountants, 1946 |
From inside the book
Արդյունքներ 90–ի 1-ից 3-ը:
Էջ 29
... cent of the loss . If a credit of 110 per cent were established and the company then com- menced earning money for the second quarter and continued to earn throughout the year , the tax burden on such earnings would not be 38 per cent ...
... cent of the loss . If a credit of 110 per cent were established and the company then com- menced earning money for the second quarter and continued to earn throughout the year , the tax burden on such earnings would not be 38 per cent ...
Էջ 144
... cent on the first $ 50,000 ; 2 per cent on the next $ 50,000 ; 3 per cent on the next $ 100,000 ; 4 per cent on the next $ 200,000 , etc. , with a maximum of 20 per cent on a net estate of $ 10,000,000 and over . For the purpose of the ...
... cent on the first $ 50,000 ; 2 per cent on the next $ 50,000 ; 3 per cent on the next $ 100,000 ; 4 per cent on the next $ 200,000 , etc. , with a maximum of 20 per cent on a net estate of $ 10,000,000 and over . For the purpose of the ...
Էջ 167
... cent ( 3 companies ) failed to furnish an income statement and the same proportion did not furnish a state- ment of surplus . ( b ) Forty - three companies presented uncon- solidated financial statements . Of these , 14 per cent ( 6 ...
... cent ( 3 companies ) failed to furnish an income statement and the same proportion did not furnish a state- ment of surplus . ( b ) Forty - three companies presented uncon- solidated financial statements . Of these , 14 per cent ( 6 ...
Բովանդակություն
Managing Editor | 1 |
The Case Against Administrative Expenses in Inventory By Jonathan N Harris | 32 |
Cost Accounting for Beef and Hog Operations By A J E Child | 51 |
14 այլ բաժինները չեն ցուցադրվում
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Common terms and phrases
accepted accounting principles accountant's adjustments American Institute amount application assets auditing procedure auditor balance-sheet basis Board bonds Bulletin capital capital surplus cash cent certified public accountant charges cial client Commission Commissioner committee companies computation corporation Cost Accounting countants December 31 decision deduction depreciation determined directors dividends earnings and profits employees examination expenses fact federal filed financial statements fund included income statement income taxes industry Institute of Accountants interest Internal Revenue Internal Revenue Code inventory issued JOURNAL OF ACCOUNTANCY June 30 labor liability loss material ment method net income operations opinion partner partnership payment period practice present problems production profession profit sharing purchase purpose question received records reserve result rule section 722 securities share standards stockholders Tax Court taxable taxpayer tion York