Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 79–ի 1-ից 3-ը:
Էջ 49
... effect for each particular year . In the last year of the averaging period an adjustment would be made so that over the number of years included in the period the total tax would equal the tax that would have been paid if the income had ...
... effect for each particular year . In the last year of the averaging period an adjustment would be made so that over the number of years included in the period the total tax would equal the tax that would have been paid if the income had ...
Էջ 305
... effect , could well give rise to a cer- tain amount of distrust unless much educa- tional work had been done in advance . The Study Group's Report The general subject of the effect of infla- tion on business income has been under study ...
... effect , could well give rise to a cer- tain amount of distrust unless much educa- tional work had been done in advance . The Study Group's Report The general subject of the effect of infla- tion on business income has been under study ...
Էջ 707
... effects of transactions ought to be handled , and the degree to which the element of fore- casting ought to be recognized , they both tend to preserve this " long - run " attitude . The desire to consider and provide for the effect of ...
... effects of transactions ought to be handled , and the degree to which the element of fore- casting ought to be recognized , they both tend to preserve this " long - run " attitude . The desire to consider and provide for the effect of ...
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Common terms and phrases
accounts payable accounts receivable adjustment American Institute amortization amount annual application ASBA assets audit auditor balance balance-sheet bank base period basis bonds Bureau capital cash cent certified public accountant changes client committee computing contract corporation cost countants December 31 deduction Department depreciation determine dividends dollars earnings effect employees examination Excess Profits Tax executive expense federal financial statements firm funds income statement income tax increase Institute of Accountants interest Internal Revenue inventory liability LIFO loss machine ment method NACA net income operations option paid paper payable payment payroll pension practice prepared principles problems procedures production purchase question received records regulations renegotiation result salary Section stock options stockholders subsidiary taxable taxpayer tion transaction trial balance York