Journal of Accountancy, Հատոր 6 |
From inside the book
Արդյունքներ 75–ի 1-ից 5-ը:
Էջ 2
one gets from absolute security and pure interest , the more speculative the
transaction becomes , until finally a point is reached where speculation , which ,
from a proper point of view , is an intelligent taking of risk , merges into gambling
...
one gets from absolute security and pure interest , the more speculative the
transaction becomes , until finally a point is reached where speculation , which ,
from a proper point of view , is an intelligent taking of risk , merges into gambling
...
Էջ 14
If this is established , it establishes the principle that improper costs may be
separated and stated under a heading which will distinguish between these and
manufacturing expenses properly and necessarily incurred . This principle is
rather ...
If this is established , it establishes the principle that improper costs may be
separated and stated under a heading which will distinguish between these and
manufacturing expenses properly and necessarily incurred . This principle is
rather ...
Էջ 16
The sole leather storeroom receives sides of leather and cuts them up and issues
the various products . It is obvious that these two are not storerooms in the
simplest sense . It is proper to consider whether there is a departure from the
principle ...
The sole leather storeroom receives sides of leather and cuts them up and issues
the various products . It is obvious that these two are not storerooms in the
simplest sense . It is proper to consider whether there is a departure from the
principle ...
Էջ 20
The sorting report is then taken by the clerk keeping the storeroom ledger , and
everything on the debit side is posted to the credit of the proper accounts , that is ,
to the credit of the accounts to which the leather when it was purchased and ...
The sorting report is then taken by the clerk keeping the storeroom ledger , and
everything on the debit side is posted to the credit of the proper accounts , that is ,
to the credit of the accounts to which the leather when it was purchased and ...
Էջ 23
The small surplus to be kept in each of these two cases is merely a proper margin
of safety . You will remember that I said that in machine shop operations , the
individual operations are of sufficient length so that the time taken by each can be
...
The small surplus to be kept in each of these two cases is merely a proper margin
of safety . You will remember that I said that in machine shop operations , the
individual operations are of sufficient length so that the time taken by each can be
...
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Common terms and phrases
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Սիրված հատվածներ
Էջ 90 - The Commission may, in its discretion, prescribe the forms of any and all accounts, records, and memoranda...
Էջ 296 - That no contract for the sale of any goods, wares and merchandise, for the price of ten pounds sterling or upwards, shall be allowed to be good, except the buyer shall accept part of the goods so sold and actually receive the same or give something in earnest to bind the bargain, or in part payment...
Էջ 135 - Having undertaken such defense, the lawyer is bound by all fair and honorable means, to present every defense that the law of the land permits, to the end that no person may be deprived of life or liberty, but by due process of law...
Էջ 296 - By the seventeenth section, it is enacted that "no contract for the sale of any goods, wares, and merchandise, for the price of £10 sterling, or upwards, shall be allowed to be good, except the buyer shall accept part of the goods so sold, and actually receive the same, or give something in earnest to bind the bargain, or in part...
Էջ 421 - ... 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 69 - Any person who is a citizen of the United States or has declared his intention of becoming such citizen...
Էջ 91 - ... by carriers subject to this Act, and it shall be unlawful for such carriers to keep any other accounts, records or memoranda than those prescribed or approved by the Commission, and it may employ special agents or examiners, who shall have authority under the order of the Commission to inspect and examine any and all accounts, records and memoranda kept by such carriers. This provision shall apply to receivers of carriers and operating trustees.
Էջ 69 - Certified Public Accountant, or the equivalent thereof, issued by or under the authority of any other State of the United States, or of the United States, or the District of Columbia, or any Territory of the United States, or by or under the authority of a foreign nation, when the Board shall be satisfied that their standards and requirements for a certificate as a Certified Public Accountant...
Էջ 424 - ... in every such report shall state 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 as shown by the books of the company, and such report shall be read before the company in general meeting.
Էջ 296 - Every contract for the sale of any goods, chattels, or things in action, for the price of fifty dollars or more, shall be void, unless, First.