Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 92–ի 1-ից 3-ը:
Էջ 76
... loss need be made . If there is rea- son to believe that they are likely to be seized , or that partial losses will be sus- tained , provision should be made for them . There are some persons who appar- ently are so optimistic regarding ...
... loss need be made . If there is rea- son to believe that they are likely to be seized , or that partial losses will be sus- tained , provision should be made for them . There are some persons who appar- ently are so optimistic regarding ...
Էջ 69
... loss net of any reduction in taxes that may be reasonably anticipated in the particu- lar situation . " " " If the words which I have itali- cized imply that recognition should be given to the refund of prior year's taxes and the ...
... loss net of any reduction in taxes that may be reasonably anticipated in the particu- lar situation . " " " If the words which I have itali- cized imply that recognition should be given to the refund of prior year's taxes and the ...
Էջ 70
... loss is not quite clear . Apparently the committee attached some significance to the prac- ticalities of the situation since it made its recommendation " as a practical mat- ter . " The fact that a company has an operating loss would ...
... loss is not quite clear . Apparently the committee attached some significance to the prac- ticalities of the situation since it made its recommendation " as a practical mat- ter . " The fact that a company has an operating loss would ...
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accepted addition American amount annual application assets audit auditor balance basis capital cash cent Certified Public client committee complete considered copy corporation cost counting course Department depreciation desirable determine discussion effect employees equipment established examination experience fact Federal firm funds important income income tax increase individual industry Institute interest Internal investment lease loss machine material ment method operations opinion period position possible practice prepared present principles problems procedures processing production professional profit public accounting purchase question reason received records result rules sample sheet staff standards statements term tion United University write York