Journal of Accountancy, Հատոր 107American Institute of Certified Public Accountants, 1959 |
From inside the book
Արդյունքներ 84–ի 1-ից 3-ը:
Էջ 67
... present the data on the basis indicated . ( 2 ) The financial statements of the Raintree County Hospital may reflect ... present value of the remaining rents to be received and the present value of the $ 125,000 as of each year end ...
... present the data on the basis indicated . ( 2 ) The financial statements of the Raintree County Hospital may reflect ... present value of the remaining rents to be received and the present value of the $ 125,000 as of each year end ...
Էջ 61
... present ( at least do not fairly present ) financial position or results of operations where material amounts of assets and liabilities have been omitted . Even here , though , cash - basis proponents would probably argue that the terms ...
... present ( at least do not fairly present ) financial position or results of operations where material amounts of assets and liabilities have been omitted . Even here , though , cash - basis proponents would probably argue that the terms ...
Էջ 52
... present period of rapid change , widely accepted accounting principles and practices may be subject to revision , and should be re - examined from time to time . With the stated intention of provoking controversy , Professor Bastable ...
... present period of rapid change , widely accepted accounting principles and practices may be subject to revision , and should be re - examined from time to time . With the stated intention of provoking controversy , Professor Bastable ...
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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