Journal of Accountancy, Հատոր 110American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 86–ի 1-ից 3-ը:
Էջ 46
... capital The replacement theory is also important in measuring the effective employment of invested capital . If the information on profits is not meas- ured against the real capital employed , then the information is inadequate . The ...
... capital The replacement theory is also important in measuring the effective employment of invested capital . If the information on profits is not meas- ured against the real capital employed , then the information is inadequate . The ...
Էջ 71
... capital gain 1,000 Less 50 % 500 Net long - term capital gain 500 SCHEDULE III Computation of Loss on Sale of Property Other Than Capital Assets Description Date acquired Date sold Gross sales price Depreciation allowed 1957 automobile ...
... capital gain 1,000 Less 50 % 500 Net long - term capital gain 500 SCHEDULE III Computation of Loss on Sale of Property Other Than Capital Assets Description Date acquired Date sold Gross sales price Depreciation allowed 1957 automobile ...
Էջ 52
... capital of a borrower has always been of prime interest to grantors of credit . . . . As the bulletin also indicates , it was believed that the existing procedures for the determina- tion of working capital were arbitrary , inconsist ...
... capital of a borrower has always been of prime interest to grantors of credit . . . . As the bulletin also indicates , it was believed that the existing procedures for the determina- tion of working capital were arbitrary , inconsist ...
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accounting principles accounts receivable American Institute amount analysis annual application audit auditor balance sheet bank basis bookkeeping budget capital cash cent certified public accountants City client committee complete copy corporation cost countants coupon current assets data processing December 31 deduction depreciation earnings employees equipment expenses experience financial statements Friden income statement income tax industry Institute of CPAs interest internal Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY ledger liabilities Lifo loans loss machine ment method NCR Paper operating opinion partner partnership payable payroll period personnel plans position practitioners prepared problems procedures production profes professional profit purchase practice questions receipts records result Revenue Royal McBee salary staff standards stockholders tion value theory XX,XXX.XX York