Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 59–ի 1-ից 3-ը:
Էջ 468
... trust matters . It is intended to provoke thought as to how the basic accounting operations in determining in- come ... trust . Such a trust is one created by the terms of a will . In general , the parties to a trust are the creator or ...
... trust matters . It is intended to provoke thought as to how the basic accounting operations in determining in- come ... trust . Such a trust is one created by the terms of a will . In general , the parties to a trust are the creator or ...
Էջ 472
... trust estate . A stock right ( or rights ) received by the trustee on the corporation stock held in trust , presents another problem . This option to subscribe to additional stock is regarded as incident to the ownership of the stock ...
... trust estate . A stock right ( or rights ) received by the trustee on the corporation stock held in trust , presents another problem . This option to subscribe to additional stock is regarded as incident to the ownership of the stock ...
Էջ 473
... trust property , or , a third possibility , it may impose a duty upon the trustee to sell trust property when it becomes unproductive . No problem arises when the trustee is di- rected to retain the trust property . When the trustee has ...
... trust property , or , a third possibility , it may impose a duty upon the trustee to sell trust property when it becomes unproductive . No problem arises when the trustee is di- rected to retain the trust property . When the trustee has ...
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