Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 87–ի 1-ից 3-ը:
Էջ 319
... position . Adjustments Requiring Loss Position The following list of regulations are ex- amples of the first type , that is , where a condition of hardship or a loss position , either current or imminent , is required . For purposes of ...
... position . Adjustments Requiring Loss Position The following list of regulations are ex- amples of the first type , that is , where a condition of hardship or a loss position , either current or imminent , is required . For purposes of ...
Էջ 351
... position . Many companies are " current asset " PROS- PEROUS but " ready cash " POOR because it's the composition of working capital rather than its size that counts . And with higher tax pay- ments to make on 1951 earnings . and with ...
... position . Many companies are " current asset " PROS- PEROUS but " ready cash " POOR because it's the composition of working capital rather than its size that counts . And with higher tax pay- ments to make on 1951 earnings . and with ...
Էջ 504
... position to express an opinion that statements are " in accordance with generally accepted accounting principles " until he has completed an audit in accordance with generally accepted auditing FORUM standards and is in a position to ...
... position to express an opinion that statements are " in accordance with generally accepted accounting principles " until he has completed an audit in accordance with generally accepted auditing FORUM standards and is in a position to ...
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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