Journal of Accountancy, Հատոր 41American Institute of Certified Public Accountants, 1926 |
From inside the book
Արդյունքներ 100–ի 1-ից 5-ը:
Էջ 1
... result , the volume of the fees of many public accountants , as also their profits , show decreases as compared with prior periods , this condition in turn creating dangers which should receive our special attention at this time if they ...
... result , the volume of the fees of many public accountants , as also their profits , show decreases as compared with prior periods , this condition in turn creating dangers which should receive our special attention at this time if they ...
Էջ 8
... results are not going to be evolved immediately , but surely it is better to work along the lines of least resistance ... result in firms of industrial engineers specializing in only a very few lines of industry , so that they could give ...
... results are not going to be evolved immediately , but surely it is better to work along the lines of least resistance ... result in firms of industrial engineers specializing in only a very few lines of industry , so that they could give ...
Էջ 9
... results . More often than not , however , there is no established market for a particular security . Market value , then , is not an actuality but rather a theoretical standard to be attained only by the application of some definite ...
... results . More often than not , however , there is no established market for a particular security . Market value , then , is not an actuality but rather a theoretical standard to be attained only by the application of some definite ...
Էջ 12
... result of practical necessity , but they should be applied cautiously . There are two methods in vogue in this country of valuing securities . One method , which may be termed the " asset " method , uses the corrected average book value ...
... result of practical necessity , but they should be applied cautiously . There are two methods in vogue in this country of valuing securities . One method , which may be termed the " asset " method , uses the corrected average book value ...
Էջ 15
... result both to the government and the estate if a fair rate of capitalization is agreed upon . It might be well to state here that the government departs from the straight capitalization method in so far as assets in the form of land ...
... result both to the government and the estate if a fair rate of capitalization is agreed upon . It might be well to state here that the government departs from the straight capitalization method in so far as assets in the form of land ...
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Common terms and phrases
accounts receivable accrued American Institute amount annual annuity appear application appraised Association audit auditor balance balance-sheet bank basis Blank Manufacturing Company bonds book value bookkeeping BULLETIN capital stock capital surplus cash cent certified public accountant charged committee contract corporation Cost accounting court creditors current assets December 31 decrease deducted depreciation determine discount dividends earnings entry examination exchange expenses fact factory overhead fixed assets funds goodwill gross profit income increase industry instalment Institute of Accountants interest inventory issue January JOURNAL OF ACCOUNTANCY liabilities life-tenant loan loss method mortgage no-par stock obsolescence operations overhead paid par value payable payment period practice preferred stock premium present value principles problem profession purchase question record reference reserve result revenue act securities selling shares sold statement stockholders surplus taels taxable taxpayer tion treasury stock trust United valuation York
Սիրված հատվածներ
Էջ 133 - That in the case of foreign corporations subject to taxation under this title not engaged in trade or business within the United States and not having any office or place of business therein...
Էջ 426 - Income may be defined as the gain derived from capital, from labor, or from both combined," provided it be understood to include profit gained through a sale or conversion of capital assets, to which it was applied in the Doyle Case (pp.
Էջ 129 - In a technical legal sense it may be argued that a tax does not accrue until it has been assessed and becomes due; but it is also true that in advance of the assessment of a tax, all the events may occur which fix the amount of the tax and determine the liability of the taxpayer to pay it.
Էջ 49 - That the value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated...
Էջ 456 - It was to enable taxpayers to keep their books and make their returns according to scientific accounting principles, by charging against income earned during the taxable period, the expenses incurred In and properly attributable to the process of earning income during that period...
Էջ 365 - That individuals carrying on business in partnership shall be liable for income tax only in their individual capacity.
Էջ 49 - ... (c) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death (whether such transfer or trust is made or created before or after the passage of this Act), except in case of a bona fide sale for a fair consideration in money or money's worth.
Էջ 456 - A consideration of the difficulties involved in the preparation of an income account on a strict basis of receipts and disbursements for a business of any complexity, which had been experienced in the application of the Acts of 1909 and 1913 and...
Էջ 385 - A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.
Էջ 40 - Columbia, or (h) his certificate as a certified public accountant shall have been revoked or withdrawn by the authority of any state or territory of the United States or of the District of Columbia and such revocation or withdrawal remains in effect.