Journal of Accountancy, Հատոր 76American Institute of Certified Public Accountants, 1943 |
From inside the book
Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 165
... result from restricting accountants from preparation of tax returns and advising their clients on tax - accounting problems would be a vast increase in innocent tax blunders which a taxpayer has a right to ex- pect his tax accountant to ...
... result from restricting accountants from preparation of tax returns and advising their clients on tax - accounting problems would be a vast increase in innocent tax blunders which a taxpayer has a right to ex- pect his tax accountant to ...
Էջ 193
... result of attempting to meet postwar conversion require- ments , the lack of funds may well retard or prevent that conversion , which in itself may make it so difficult to operate as to result eventually in insolvency . This situation ...
... result of attempting to meet postwar conversion require- ments , the lack of funds may well retard or prevent that conversion , which in itself may make it so difficult to operate as to result eventually in insolvency . This situation ...
Էջ 416
... result is that many of the former interpretations still form the basis of ex- clusions by the auditors employed by the procurement branches of the War Department . Other sources of cost interpretations result from advance decisions of ...
... result is that many of the former interpretations still form the basis of ex- clusions by the auditors employed by the procurement branches of the War Department . Other sources of cost interpretations result from advance decisions of ...
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Common terms and phrases
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