Journal of Accountancy, Հատոր 74American Institute of Certified Public Accountants, 1942 |
From inside the book
Արդյունքներ 78–ի 1-ից 3-ը:
Էջ 227
... method with the straight - line method as a basis for amortiza- tion or apportionment and explains a combination method which involves the use of an activity factor . The attitude of the United States Treasury Department toward the ...
... method with the straight - line method as a basis for amortiza- tion or apportionment and explains a combination method which involves the use of an activity factor . The attitude of the United States Treasury Department toward the ...
Էջ 228
... method is rarely followed . As a matter of fact , where activity is recognized , a method is usually adopted which is neither straight - line depreciation nor unit - of - production depreciation , but is a combination of both methods ...
... method is rarely followed . As a matter of fact , where activity is recognized , a method is usually adopted which is neither straight - line depreciation nor unit - of - production depreciation , but is a combination of both methods ...
Էջ 528
... method may be termed the unit - month method . Or , in lieu of selecting one or more other months , we may examine on a random basis the items of the current period without regard to the month of entry , which method may be termed the ...
... method may be termed the unit - month method . Or , in lieu of selecting one or more other months , we may examine on a random basis the items of the current period without regard to the month of entry , which method may be termed the ...
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Common terms and phrases
Accounting Research Bulletin adjustments amended American Institute amortization amount application assets auditing procedure auditor balance-sheet basis Board bonds capital stock capital surplus cash cent Certified Public Accountants charged Commission committee consolidated contractor contracts coöperation corporation cost accounting countants December 31 deduction Department depreciation determined dividends duction earned surplus employees examination excessive profits federal filed financial statements fiscal fund included income statement income tax increase Institute of Accountants interest internal inventory investment issue JOURNAL OF ACCOUNTANCY liabilities material ment method necessary net income Office operating opinion paid payable payment period practice present problems production profession provisions purchase purposes question received record refunding renegotiation reports reserve result Revenue Securities standards stockholders subsidiaries taxable taxpayer tion transactions Treasury treasury stock War Department War Production Board York