Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 64–ի 1-ից 3-ը:
Էջ 122
... actual production , the estimates being entered in certain cost ac- counts for the purpose of comparison with the actual costs as they are recorded , in order that cost variances may be ascer- tained and reflected in the accounts . ' No ...
... actual production , the estimates being entered in certain cost ac- counts for the purpose of comparison with the actual costs as they are recorded , in order that cost variances may be ascer- tained and reflected in the accounts . ' No ...
Էջ 123
... actual cost system because it not only de- termines the actual expense of operating each productive and service department and the actual amount of general overhead incurred each period , but determines these in advance of occurrence ...
... actual cost system because it not only de- termines the actual expense of operating each productive and service department and the actual amount of general overhead incurred each period , but determines these in advance of occurrence ...
Էջ 199
... actual realization of normal earnings may be delayed be- cause of an unrelated event . ( b ) Except as to commitments for changes in capacity ( and as to certain acquisi- tions of competitors in the publishing business ) , the changes ...
... actual realization of normal earnings may be delayed be- cause of an unrelated event . ( b ) Except as to commitments for changes in capacity ( and as to certain acquisi- tions of competitors in the publishing business ) , the changes ...
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accepted accounting principles adjusted administrative allocable American Institute amortization amount applicable assets audit balance-sheet base period basis Board Bulletin cash cent certified public accountant charges Commission Commissioner committee Contract Settlement contracting agency contractor corporation cost December 31 decision deduction depreciation determined distribution dividend earnings and profits employees excess-profits tax exchange expenses facilities February 28 federal Federal Power Commission financial statements funds included income income statement income-tax industry Institute of Accountants interest Internal Revenue Internal Revenue Code inventory invested capital issued lend-lease liability loss ment Montana Power Company net income normal officer operations opinion paid payment postwar preferred stock prior problem procedure production purchase purpose question rates records refund regulations renegotiation result rule section 115 stockholders subcontractors surplus Tax Court taxable taxpayer termination claims tion Treasury