Journal of Accountancy, Հատոր 107American Institute of Certified Public Accountants, 1959 |
From inside the book
Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 28
... earnings that could not be compared . This leads to our next question : Can something be done to make earnings more comparable , at least in the same industry ? We can all appreciate that if the earnings of all companies were com ...
... earnings that could not be compared . This leads to our next question : Can something be done to make earnings more comparable , at least in the same industry ? We can all appreciate that if the earnings of all companies were com ...
Էջ 76
... income taxes on the earnings of the corporation are not an expense of the corporation . In the absence of a definite plan for distributions to the stockholders , a statement should be included in the footnote that no effect has been ...
... income taxes on the earnings of the corporation are not an expense of the corporation . In the absence of a definite plan for distributions to the stockholders , a statement should be included in the footnote that no effect has been ...
Էջ 72
... earnings at December 31 , 1957 , $ 200,000 , and the Consolidated retained earnings at December 31 , 1957 , $ 231,000 . 4. What is the nature of the Nonrecurring loss on the consolidated income statement ? Show the consoli- dating ...
... earnings at December 31 , 1957 , $ 200,000 , and the Consolidated retained earnings at December 31 , 1957 , $ 231,000 . 4. What is the nature of the Nonrecurring loss on the consolidated income statement ? Show the consoli- dating ...
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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