Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 70–ի 1-ից 3-ը:
Էջ 35
... difference is shown in either amplitude or length . The requirement in a literal reading of the rule that a difference in " length and amplitude " is necessary , is untenable and unjust . ( a ) Note that the Regulations recognize the ...
... difference is shown in either amplitude or length . The requirement in a literal reading of the rule that a difference in " length and amplitude " is necessary , is untenable and unjust . ( a ) Note that the Regulations recognize the ...
Էջ 198
... difference in products or services ; difference in capacity for production or operation ; difference in ratio of nonborrowed to total capital ; acquisition before January 1 , 1940 , of assets of a competitor ; or all other changes of a ...
... difference in products or services ; difference in capacity for production or operation ; difference in ratio of nonborrowed to total capital ; acquisition before January 1 , 1940 , of assets of a competitor ; or all other changes of a ...
Էջ 200
... difference in products or services : ( a ) You should differentiate between changes in products produced with existing capacity and changes based on new capacity , since reconstruction of normal earnings will be simpler in the latter ...
... difference in products or services : ( a ) You should differentiate between changes in products produced with existing capacity and changes based on new capacity , since reconstruction of normal earnings will be simpler in the latter ...
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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