Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 231
... charges , such as bond discount and expense , is that prepaid expenses have a going con- cern value and often a realizable value upon sale or liquidation , whereas de- ferred charges do not . Prepaid expenses may be shown below ...
... charges , such as bond discount and expense , is that prepaid expenses have a going con- cern value and often a realizable value upon sale or liquidation , whereas de- ferred charges do not . Prepaid expenses may be shown below ...
Էջ 239
... charges for services and supplies furnished on reverse lend - lease . This is particularly true in Great Britain . The British have consistently refused to furnish prices on invoices of reverse lend - lease charges . Our representatives ...
... charges for services and supplies furnished on reverse lend - lease . This is particularly true in Great Britain . The British have consistently refused to furnish prices on invoices of reverse lend - lease charges . Our representatives ...
Էջ 410
... charges in the income statement over the estimated remaining period of usefulness or , if such charges would result in distortion of the income statement , a partial write - down may be made by a charge to earned surplus , and the ...
... charges in the income statement over the estimated remaining period of usefulness or , if such charges would result in distortion of the income statement , a partial write - down may be made by a charge to earned surplus , and 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