Journal of Accountancy, Հատոր 76American Institute of Certified Public Accountants, 1943 |
From inside the book
Արդյունքներ 84–ի 1-ից 3-ը:
Էջ 182
... amount paid in on such shares , the excess should ordinarily be charged to earned surplus . The opinion , prepared ... amount of net income , it does raise the cognate question of whether payment of re- demption premiums in excess of the ...
... amount paid in on such shares , the excess should ordinarily be charged to earned surplus . The opinion , prepared ... amount of net income , it does raise the cognate question of whether payment of re- demption premiums in excess of the ...
Էջ 304
... amount of average earnings , such as 40 per cent , will not be discriminatory . 2. The amount deductible The regulations provide just what was anticipated with respect to the amount of an employer's contribution which is deductible by ...
... amount of average earnings , such as 40 per cent , will not be discriminatory . 2. The amount deductible The regulations provide just what was anticipated with respect to the amount of an employer's contribution which is deductible by ...
Էջ 394
visions may have been measured by the amount of net income before such provi- sions or by dividend and related require- ments . Another over - all guide to the amount of reserves may represent a comparison of current earnings with amounts ...
visions may have been measured by the amount of net income before such provi- sions or by dividend and related require- ments . Another over - all guide to the amount of reserves may represent a comparison of current earnings with amounts ...
Բովանդակություն
JULY 1943 No | 1 |
Auditing Procedures for Government Receivables By Jackson W Smart | 9 |
Census of Property in Foreign Countries By George N Farrand | 19 |
Հեղինակային իրավունք | |
30 այլ բաժինները չեն ցուցադրվում
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agencies American Institute amortization amount annual applicable assets Auditing Procedure auditor balance-sheet basis capital capital surplus cash cent certified public accountants charges claims Commission committee contingencies contracting officer contractor corporation cost countants Court current liabilities December 31 deduction depreciation determining earned surplus employees examination excess excess-profits tax expenses fact federal financial statements funds included income income statement Institute of Accountants interest internal auditing inventory investment issued JOURNAL OF ACCOUNTANCY liability lifo losses ment method net income operations opinion paid pany payment Penelec pension period plant postwar practice present price adjustment boards problems production profit provisions purposes question reasonable regulations renegotiation reserves result Revenue Section 722 Selective Service System Service settlement stock dividend stockholders taxable taxpayer termina termination tion Treasury Department United Victory tax War Department warrants wartime