Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 54
... assets No. of companies ... profits an item that never would be charged against profits in the normal course of ... Assets under $ 50,000 No. of companies ... 213,086 Average % .... 6.5 Assets $ 50,000 to $ 100,000 No. of companies ...
... assets No. of companies ... profits an item that never would be charged against profits in the normal course of ... Assets under $ 50,000 No. of companies ... 213,086 Average % .... 6.5 Assets $ 50,000 to $ 100,000 No. of companies ...
Էջ 263
... Asset AbsorpTIONS Concepts of income include recognition of the negative effects of the consumption , loss , or use of assets or resources in effect- ing , or arising from , the corporate trans- actions or processes . This absorption of ...
... Asset AbsorpTIONS Concepts of income include recognition of the negative effects of the consumption , loss , or use of assets or resources in effect- ing , or arising from , the corporate trans- actions or processes . This absorption of ...
Էջ 410
... assets of the subsidiary as shown by the latter's books at the date of acquisition , in so far as that excess would be treated as an intangible in consolidated financial statements of the parent and the subsidiary . This class of asset ...
... assets of the subsidiary as shown by the latter's books at the date of acquisition , in so far as that excess would be treated as an intangible in consolidated financial statements of the parent and the subsidiary . This class of asset ...
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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