Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
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Արդյունքներ 76–ի 1-ից 3-ը:
Էջ 229
... surplus shown as $ 120,000 . It is argued that this surplus represents the net operating result since organization and is therefore " earned " surplus . Give a reasoned opinion , disregarding legal aspects . Answer : When the ...
... surplus shown as $ 120,000 . It is argued that this surplus represents the net operating result since organization and is therefore " earned " surplus . Give a reasoned opinion , disregarding legal aspects . Answer : When the ...
Էջ 265
... surplus , either through absorption of losses or write - offs , or through direct credit . . . ' ( AAA ) . 99 " It is my conviction that capital surplus should under no circumstances be used to write off losses which , if currently ...
... surplus , either through absorption of losses or write - offs , or through direct credit . . . ' ( AAA ) . 99 " It is my conviction that capital surplus should under no circumstances be used to write off losses which , if currently ...
Էջ 311
... surplus at acquisition ( $ 500,000- $ 400,000 ) was credited to capital surplus . The questions are : ( 1 ) Should the earnings for 1941 , 1942 , and 1943 be credited to earned surplus ( directly or through profit and loss ) or to ...
... surplus at acquisition ( $ 500,000- $ 400,000 ) was credited to capital surplus . The questions are : ( 1 ) Should the earnings for 1941 , 1942 , and 1943 be credited to earned surplus ( directly or through profit and loss ) or to ...
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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