Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 71–ի 1-ից 3-ը:
Էջ 238
... included in the termi- nation settlement should be reflected as deduc- tions from the contractor's costs included therein . Where it is not the contractor's usual accounting practice to deduct cash discounts from the individ- ual ...
... included in the termi- nation settlement should be reflected as deduc- tions from the contractor's costs included therein . Where it is not the contractor's usual accounting practice to deduct cash discounts from the individ- ual ...
Էջ 414
... included in the latter year . While claims for refund of income taxes should not ordinarily be included in the accounts prior to approval by the taxing authorities , a claim based on the carry - back Question 3 : Inventory Details . ( 1 ) ...
... included in the latter year . While claims for refund of income taxes should not ordinarily be included in the accounts prior to approval by the taxing authorities , a claim based on the carry - back Question 3 : Inventory Details . ( 1 ) ...
Էջ 459
... included in determin- ing consolidated earnings and profits.21 For the period subsequent to the date of acquisition of a corporation by the affili- ated group , the accumulated earnings and profits of all companies are included in the ...
... included in determin- ing consolidated earnings and profits.21 For the period subsequent to the date of acquisition of a corporation by the affili- ated group , the accumulated earnings and profits of all companies are included in the ...
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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