Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 78
... Cent Candidates Passed Failed Total Cent Passing Candidates Cent Passing For 29 States November 1942 Number of Candidates Cent NUMBER OF PASSING AND FAILING CANDIDATES - PER CENT PASSING BY EDUCATIONAL LEVELS Examinations of May 1944 to ...
... Cent Candidates Passed Failed Total Cent Passing Candidates Cent Passing For 29 States November 1942 Number of Candidates Cent NUMBER OF PASSING AND FAILING CANDIDATES - PER CENT PASSING BY EDUCATIONAL LEVELS Examinations of May 1944 to ...
Էջ 79
... Cent Candidates Cent Candidates Passing Cent Passing Number of Candidates Per Cent Passed Failed Under CPA 58 347 405 14.3 64 428 492 13.0 60 286 346 17.3 106 351 457 23.2 8 126 134 6.0 5.8 16 131 147 10.9 accounting experience .. 8 124 ...
... Cent Candidates Cent Candidates Passing Cent Passing Number of Candidates Per Cent Passed Failed Under CPA 58 347 405 14.3 64 428 492 13.0 60 286 346 17.3 106 351 457 23.2 8 126 134 6.0 5.8 16 131 147 10.9 accounting experience .. 8 124 ...
Էջ 88
... cent on the first $ 4,000 and 8.8 per cent on the next $ 2,000 , as against an initial rate of 23 per cent today ; involved a rate of approximately 68 per cent on income over $ 100,000 , as compared with 92 per cent today ; and involved ...
... cent on the first $ 4,000 and 8.8 per cent on the next $ 2,000 , as against an initial rate of 23 per cent today ; involved a rate of approximately 68 per cent on income over $ 100,000 , as compared with 92 per cent today ; and involved ...
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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