Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 555
... reason that the cost of depreciable fixed assets are not considered to be costs at the time of acquisition . Such repairs should be amortized over the periods to be benefited and not considered to be costs solely in the period recorded ...
... reason that the cost of depreciable fixed assets are not considered to be costs at the time of acquisition . Such repairs should be amortized over the periods to be benefited and not considered to be costs solely in the period recorded ...
Էջ 557
... reason that he won't let the CPA do a decent job for him . This author , a CPA with many small clients , tells how to demonstrate to the small businessman that a good audit will pay for itself many times over . He also suggests how the ...
... reason that he won't let the CPA do a decent job for him . This author , a CPA with many small clients , tells how to demonstrate to the small businessman that a good audit will pay for itself many times over . He also suggests how the ...
Էջ 578
... reasons . " In other words , such payments are for sound corporate purposes and there is no reason - taxwise or otherwise for not using corporate funds both for keyman and stock purchase insurance , unless the law of a particular state ...
... reasons . " In other words , such payments are for sound corporate purposes and there is no reason - taxwise or otherwise for not using corporate funds both for keyman and stock purchase insurance , unless the law of a particular state ...
Այլ խմբագրություններ - View all
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