Journal of Accountancy, Հատոր 110American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 84–ի 1-ից 3-ը:
Էջ 83
... loss carryback Recently there were filed refund claims for beneficiaries of a trust on the basis that distributions by the trust were nontaxable because a net oper- ating loss carryback from a later year was sufficient to eliminate the ...
... loss carryback Recently there were filed refund claims for beneficiaries of a trust on the basis that distributions by the trust were nontaxable because a net oper- ating loss carryback from a later year was sufficient to eliminate the ...
Էջ 30
... loss arising from changes in real value b . Unrealized gain or loss arising from price changes reflecting only change in money value II . Professor Goudeket's Income ( re- placement cost theory ) A. Determination : Revenues less expired ...
... loss arising from changes in real value b . Unrealized gain or loss arising from price changes reflecting only change in money value II . Professor Goudeket's Income ( re- placement cost theory ) A. Determination : Revenues less expired ...
Էջ 95
... losses : 1. While adequate insurance cover- age is important , it neither prevents loss nor unconditionally guarantees compensation for losses already in- curred . 2. While insurance compensation may prove adequate , it will not make up ...
... losses : 1. While adequate insurance cover- age is important , it neither prevents loss nor unconditionally guarantees compensation for losses already in- curred . 2. While insurance compensation may prove adequate , it will not make up ...
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