Journal of Accountancy, Հատոր 76American Institute of Certified Public Accountants, 1943 |
From inside the book
Արդյունքներ 70–ի 1-ից 3-ը:
Էջ 37
... applicable thereto and expenditures made in connection with the settling of obligations appli- cable thereto ; plus payment for the profit on the uncompleted portion , com- puted as follows : Multiply the estimated profit which would ...
... applicable thereto and expenditures made in connection with the settling of obligations appli- cable thereto ; plus payment for the profit on the uncompleted portion , com- puted as follows : Multiply the estimated profit which would ...
Էջ 143
... applicable . ' " ( 3 ) A qualification or exception in the first paragraph regarding omis- sions of generally accepted audit- ing standards applicable in the cir- cumstances without the substitu- tion of other procedures to the extent ...
... applicable . ' " ( 3 ) A qualification or exception in the first paragraph regarding omis- sions of generally accepted audit- ing standards applicable in the cir- cumstances without the substitu- tion of other procedures to the extent ...
Էջ 244
... applicable to open - end investment com- panies than the generally used " corpo- rate entity " theory , on the basis that such companies represent a mutual association of investors requiring ac- counting on an individual basis . This ...
... applicable to open - end investment com- panies than the generally used " corpo- rate entity " theory , on the basis that such companies represent a mutual association of investors requiring ac- counting on an individual basis . This ...
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agencies American Institute amortization amount annual applicable assets auditor balance-sheet basis bonds capital capital surplus cash cent certified public accountant charge claims Commission committee contracting officer contractor corporation cost countants Court current liabilities December 31 deduction depreciation determining dividend earned surplus employees excess expenses fact federal filed financial statements fiscal funds included income income statement Institute of Accountants interest internal auditing inventory investment issued JOURNAL OF ACCOUNTANCY liability losses ment method net income operations opinion paid pany payment Penelec pension period postwar practice present price adjustment boards principles problems production profits provisions purposes question rates reasonable regulations renegotiation reserves result Revenue Section 722 Selective Service System SENATOR Service settlement statute stockholders subcontractors taxable taxpayer termina termination tion Treasury Department United Victory tax War Department