Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 292
... effect of the distribu- tion , " results in the destruction of the sig- nificance of these phrases . If the " net effect " of the distribution is what makes it ' essentially equivalent " to a dividend , the words in question become ...
... effect of the distribu- tion , " results in the destruction of the sig- nificance of these phrases . If the " net effect " of the distribution is what makes it ' essentially equivalent " to a dividend , the words in question become ...
Էջ 435
... effect on pricing policy . The handling of these costs in price studies and price estimates will greatly influence the price result management receives and the management policies based on these studies . Development costs may have to ...
... effect on pricing policy . The handling of these costs in price studies and price estimates will greatly influence the price result management receives and the management policies based on these studies . Development costs may have to ...
Էջ 452
... effect must also be given to the procedure applicable in cer- tain types of change in management . ( c ) Proper adjustment should be made for the effect of the added capacity in the absorption of administrative expenses , such as ...
... effect must also be given to the procedure applicable in cer- tain types of change in management . ( c ) Proper adjustment should be made for the effect of the added capacity in the absorption of administrative expenses , such as ...
Այլ խմբագրություններ - View all
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