Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 84–ի 1-ից 3-ը:
Էջ 61
... appear that item 1 , i.e. , machinery or equipment solely adapted to use on a war contract and not suitable for regular commercial production after the war , should be written off over the productive time or the number of units of ...
... appear that item 1 , i.e. , machinery or equipment solely adapted to use on a war contract and not suitable for regular commercial production after the war , should be written off over the productive time or the number of units of ...
Էջ 139
... appear as a deduction from cost of sales . Since the practicality of this solution has been questioned , we shall be much interested in comments . Answer No. 1 We believe that it is not accepted accounting practice to provide ...
... appear as a deduction from cost of sales . Since the practicality of this solution has been questioned , we shall be much interested in comments . Answer No. 1 We believe that it is not accepted accounting practice to provide ...
Էջ 141
... appear as an asset on the balance - sheet of the successor partnership . In an instance of this type , should the good- will actually purchased , the entire goodwill as determined above , or any amount of goodwill , appear on the ...
... appear as an asset on the balance - sheet of the successor partnership . In an instance of this type , should the good- will actually purchased , the entire goodwill as determined above , or any amount of goodwill , appear on the ...
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Common terms and phrases
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