Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 82–ի 1-ից 3-ը:
Էջ 76
... method of accounting on an annual basis for purposes of renegotiation other than the method of accounting employed in de- termining his net income for federal income - tax purposes provided " ( a ) that the adoption of such method of ...
... method of accounting on an annual basis for purposes of renegotiation other than the method of accounting employed in de- termining his net income for federal income - tax purposes provided " ( a ) that the adoption of such method of ...
Էջ 159
... method of accounting employed must clearly reflect income . If the method does not clearly reflect income , ' the computation shall be made in accordance with such method as in the opinion of the Commissioner does clearly reflect the ...
... method of accounting employed must clearly reflect income . If the method does not clearly reflect income , ' the computation shall be made in accordance with such method as in the opinion of the Commissioner does clearly reflect the ...
Էջ 230
... method ( e ) Average cost Answer : ( a ) LIFO ( last - in , first - out ) . Under this method , it is assumed that the goods last pur- chased were the first used . 1 ( b ) FIFO ( first - in , first - out ) . Under this method , it is ...
... method ( e ) Average cost Answer : ( a ) LIFO ( last - in , first - out ) . Under this method , it is assumed that the goods last pur- chased were the first used . 1 ( b ) FIFO ( first - in , first - out ) . Under this method , it is ...
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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