Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 76–ի 1-ից 3-ը:
Էջ 231
... expenses paid in advance and applicable to future periods . The distinction sometimes made between prepaid expenses and deferred charges , such as bond discount and expense , is that prepaid expenses have a going con- cern value and ...
... expenses paid in advance and applicable to future periods . The distinction sometimes made between prepaid expenses and deferred charges , such as bond discount and expense , is that prepaid expenses have a going con- cern value and ...
Էջ 235
... expenses . Reasonable accounting , legal , clerical , and other expenses necessary in con- nection with the termination and settlement of the contract and subcontracts and purchase orders thereunder , including expenses incurred for the ...
... expenses . Reasonable accounting , legal , clerical , and other expenses necessary in con- nection with the termination and settlement of the contract and subcontracts and purchase orders thereunder , including expenses incurred for the ...
Էջ 339
... expenses and revenues attributable to the war shall not be carried forward to be intermingled and confused with trans- actions relating to postwar operations , this concept should be interpreted broadly enough to permit the inclusion of ...
... expenses and revenues attributable to the war shall not be carried forward to be intermingled and confused with trans- actions relating to postwar operations , this concept should be interpreted broadly enough to permit the inclusion of ...
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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