Journal of Accountancy, Հատորներ 113-114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 79–ի 1-ից 3-ը:
Էջ 64
... present law is clear as to what is properly allowable as business entertainment and travel ex- penses , and that the problem is one for administrative emphasis rather than a change in the law . The administrative problem is admittedly ...
... present law is clear as to what is properly allowable as business entertainment and travel ex- penses , and that the problem is one for administrative emphasis rather than a change in the law . The administrative problem is admittedly ...
Էջ 66
... Present Proposed Law Law $ 80,000 $ 100,000 41,600 52,000 16,000 20,000 $ 25,600 $ 32,000 In relation to the subsidiary's earn- ings of $ 100,000 , the aggregate tax is $ 45,600 or 45.6 per cent under present law ( $ 20,000 foreign tax ...
... Present Proposed Law Law $ 80,000 $ 100,000 41,600 52,000 16,000 20,000 $ 25,600 $ 32,000 In relation to the subsidiary's earn- ings of $ 100,000 , the aggregate tax is $ 45,600 or 45.6 per cent under present law ( $ 20,000 foreign tax ...
Էջ 44
... present value of the series of future rental pay- ments called for in the lease plus the present value of the additional sum , if any , that must be paid at the time the option is exercised . Unless it has been determined in the ...
... present value of the series of future rental pay- ments called for in the lease plus the present value of the additional sum , if any , that must be paid at the time the option is exercised . Unless it has been determined in the ...
Բովանդակություն
Fidelity and Surety Bonds | 57 |
The Accountant Looks at His Clients Future | 64 |
Each year subscribers to the PrenticeHall FEDERAL TAX SERVICE receive as a part of their | 73 |
9 այլ բաժինները չեն ցուցադրվում
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accepted accounting principles accounting principles Accounting Principles Board administration American Institute amount annual application assets association audit auditor basic basis budget capital cash cent Certified Public Accountants client committee contract copy corporation cost countants CPA examination CPA firm decision deduction depreciation dividends earnings economic employees equipment ethics expenses Federal filed financial statements function income tax Institute of Certified interest Internal Revenue Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY lease liability machine ment method NCR PAPER Olive & Co operations opinion organization partner partnership payments pension period practitioner prepared problems procedures profes professional profit proposed punched tape purchase records Regulations Royal McBee rules sampling Section statistical sampling tax returns taxation taxpayer tion York