Journal of Accountancy, Հատոր 79American Institute of Certified Public Accountants, 1945 |
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accepted accounting principles agencies allocation American Institute amortization amount applicable assets audit auditor balance-sheet base period basis Board bulletin capital capital surplus cash cent certified public accountant charges claim Commission Commissioner committee consolidated Contract Settlement contractor coöperative corporation cost countants December 31 decision deduction Department depreciation determination dividends earned surplus effect excess-profits tax expenses federal Federal Power Commission filed financial statements Helvering included income statement income taxes industry Institute of Accountants intangibles interest Internal investment issued JOURNAL OF ACCOUNTANCY liability loss material ment method Montana Power Company net income operating opinion payment practice present principles problem procedures production profits provisions purchase purpose question reasonable regulations renegotiation reserve result Revenue rule salary Securities stockholders subcontractors subsidiary Tax Court taxable taxpayer termination inventory tion transactions U. S. Steel