Journal of Accountancy, Հատոր 110American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 88–ի 1-ից 3-ը:
Էջ 70
... income . In prior years Dr. Black has reported his income on a cash basis . Mrs. Black has no income other than that reported below . Pertinent data are summarized from Dr. Black's records as follows : Income : Professional receipts ...
... income . In prior years Dr. Black has reported his income on a cash basis . Mrs. Black has no income other than that reported below . Pertinent data are summarized from Dr. Black's records as follows : Income : Professional receipts ...
Էջ 55
... Income Statement ( Note 1 ) Sales Cost of sales and expenses Note ( la ) $ 1,000,000 728,816 Operating profit $ 271,184 Loss on sale of investment Note ( lb ) 10,000 Balance of income $ 261,184 Applicable income tax : Total tax payable ...
... Income Statement ( Note 1 ) Sales Cost of sales and expenses Note ( la ) $ 1,000,000 728,816 Operating profit $ 271,184 Loss on sale of investment Note ( lb ) 10,000 Balance of income $ 261,184 Applicable income tax : Total tax payable ...
Էջ 55
... income " before " the tax , tends to obscure the underlying fact that the income tax load changes simultaneously with each realization of revenue and each incurrence of expense . In- come taxes do not - except for convenience in ...
... income " before " the tax , tends to obscure the underlying fact that the income tax load changes simultaneously with each realization of revenue and each incurrence of expense . In- come taxes do not - except for convenience in ...
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