Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 88–ի 1-ից 3-ը:
Էջ 38
... industry . 7. Go through the above steps for the industry ( with a degree of accuracy that is practicable ) . You may use the earnings data of a carefully selected representative group of corporations . ( a ) Weight your figures for ...
... industry . 7. Go through the above steps for the industry ( with a degree of accuracy that is practicable ) . You may use the earnings data of a carefully selected representative group of corporations . ( a ) Weight your figures for ...
Էջ 40
... industry , or of a proven representative sample thereof , and draw the curve on same chart . This will show your industry's cycle . ( c ) Compare curves to see if your industry's cycle is substantially different than the general ...
... industry , or of a proven representative sample thereof , and draw the curve on same chart . This will show your industry's cycle . ( c ) Compare curves to see if your industry's cycle is substantially different than the general ...
Էջ 128
... industries which were not compensated for by high earnings in other periods . The compara- tive data reflecting the sporadic earnings of the industry for the extended period should be similarly adjusted to be as nearly comparable as ...
... industries which were not compensated for by high earnings in other periods . The compara- tive data reflecting the sporadic earnings of the industry for the extended period should be similarly adjusted to be as nearly comparable as ...
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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