Journal of Accountancy, Հատոր 110American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 79–ի 1-ից 3-ը:
Էջ 54
... Income taxes are actually composed of fixed and variable components . These ... tax allocation The elements of profit - volume analysis are most easily ... income taxes are at the assumed rate of 50 per cent . Percentage of Capacity ...
... Income taxes are actually composed of fixed and variable components . These ... tax allocation The elements of profit - volume analysis are most easily ... income taxes are at the assumed rate of 50 per cent . Percentage of Capacity ...
Էջ 55
increases the provision for income taxes and each dollar of deductible expense commensurately decreases the tax . Just as special gains create income tax charges while special losses create tax credits , all portions of revenue and ...
increases the provision for income taxes and each dollar of deductible expense commensurately decreases the tax . Just as special gains create income tax charges while special losses create tax credits , all portions of revenue and ...
Էջ 57
... income tax effect to separate products to the extent of each product's sales revenue less its direct expenses . Exhibit I ( page 56 ) is a special multi- product income statement with income taxes allo- cated on the basis of direct ...
... income tax effect to separate products to the extent of each product's sales revenue less its direct expenses . Exhibit I ( page 56 ) is a special multi- product income statement with income taxes allo- cated on the basis of direct ...
Այլ խմբագրություններ - View all
Common terms and phrases
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