Journal of Accountancy, Հատոր 110American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 58
... cost in this instance is annual total salary cost whereas partners ' cost is on a predetermined fixed fee per engagement hour . Our gross profit by class is set forth in a schedule showing the gross profit rate per engagement hour and ...
... cost in this instance is annual total salary cost whereas partners ' cost is on a predetermined fixed fee per engagement hour . Our gross profit by class is set forth in a schedule showing the gross profit rate per engagement hour and ...
Էջ 67
... costs of main products . This method reflects a lower valuation of major product inventories . 3. To assign to the by - product the replacement cost of the by - product . This method is peculiar to those industries which are able to use ...
... costs of main products . This method reflects a lower valuation of major product inventories . 3. To assign to the by - product the replacement cost of the by - product . This method is peculiar to those industries which are able to use ...
Էջ 45
... cost 3. The annual cost associated with actual or po- tential stock shortages The sum of the variable parts of these costs constitutes our measure of effectiveness and ex- presses this so - called Total Annual Variable Cost ( TVC ) as a ...
... cost 3. The annual cost associated with actual or po- tential stock shortages The sum of the variable parts of these costs constitutes our measure of effectiveness and ex- presses this so - called Total Annual Variable Cost ( TVC ) as a ...
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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