Journal of Accountancy, Հատոր 107American Institute of Certified Public Accountants, 1959 |
From inside the book
Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 40
... issue discount " as the number of complete months that the obligations were held by the taxpayer bore to the number of complete months from the date of original issue to the date of maturity . This provision still left a loophole in ...
... issue discount " as the number of complete months that the obligations were held by the taxpayer bore to the number of complete months from the date of original issue to the date of maturity . This provision still left a loophole in ...
Էջ 41
... issue bond discount provision be made applicable to preferred stocks retired at prices in excess of original issue price , but no legislation resulted from this suggestion . By Frank T. Rea ERSONS whose estates consist principally of ...
... issue bond discount provision be made applicable to preferred stocks retired at prices in excess of original issue price , but no legislation resulted from this suggestion . By Frank T. Rea ERSONS whose estates consist principally of ...
Էջ 38
... issue a compliance ( or conformity ) letter to the effect that the financial statements covered by his certificate comply with the law and the regula- tions . Also , the accountant may be required to report concerning a review of any ...
... issue a compliance ( or conformity ) letter to the effect that the financial statements covered by his certificate comply with the law and the regula- tions . Also , the accountant may be required to report concerning a review of any ...
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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