Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 83
... loss on abandonment previously determined . The courts held the latter view . In these cases the property was sold in the same year as abandoned . But the rationale of the de- cisions infers that the same principle would apply ...
... loss on abandonment previously determined . The courts held the latter view . In these cases the property was sold in the same year as abandoned . But the rationale of the de- cisions infers that the same principle would apply ...
Էջ 320
... loss . Section 2 provides that application for adjustment may be filed if existing prices result in an over - all operating loss and ad- justed prices requested will not be out of line with those of other sellers of the same commodity ...
... loss . Section 2 provides that application for adjustment may be filed if existing prices result in an over - all operating loss and ad- justed prices requested will not be out of line with those of other sellers of the same commodity ...
Էջ 461
... Loss Debit or Credit ) column . These columns are then totalled . Their difference represents net income or loss . ( If a corporation , as in the illustra- tion , the difference would represent net profit before income taxes or loss ...
... Loss Debit or Credit ) column . These columns are then totalled . Their difference represents net income or loss . ( If a corporation , as in the illustra- tion , the difference would represent net profit before income taxes or loss ...
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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