Journal of Accountancy, Հատոր 107American Institute of Certified Public Accountants, 1959 |
From inside the book
Արդյունքներ 87–ի 1-ից 3-ը:
Էջ 31
... charge as the interest being paid , and therefore should be separately disclosed , in order that all fixed charges are apparent to the shareowner . Too often interest charges are well earned if taken by themselves , whereas other fixed ...
... charge as the interest being paid , and therefore should be separately disclosed , in order that all fixed charges are apparent to the shareowner . Too often interest charges are well earned if taken by themselves , whereas other fixed ...
Էջ 37
... charges for depreciation in terms of fixed dollars ( cost ) and stresses the unfairness of the charge because of changes in price levels . It is pointed out that a company which charged depreciation on a straight - line basis for ten ...
... charges for depreciation in terms of fixed dollars ( cost ) and stresses the unfairness of the charge because of changes in price levels . It is pointed out that a company which charged depreciation on a straight - line basis for ten ...
Էջ 38
... charge against income are affected only by the price level in the year of charge . These funds are then employed in the business currently and cannot be said to be affected by price changes in later years . The sum - of - the - digits ...
... charge against income are affected only by the price level in the year of charge . These funds are then employed in the business currently and cannot be said to be affected by price changes in later years . The sum - of - the - digits ...
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accepted accounting principles Accounting Practice accounting principles adding machine adjusted American Institute amount annual applicable assets auditor balance sheet basis bill budget capital cash cent Certified Public Accountants client Code committee computed copy corporation cost CPA examination December 31 deduction depreciation dividend dollars Dun & Bradstreet earnings employees expense experience Federal fees financial statements funds gain income statement income tax individual industry interest internal Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY liability loss machine ment method National NCR Paper operations opinion partner partnership payment period practitioner prepared present problems production professional profit punched tape purchase question received records responsibility Revenue Royal McBee Section small business staff standards stockholders tax expense taxable taxpayer tion York