Journal of Accountancy, Հատոր 9American Institute of Certified Public Accountants, 1909 |
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Common terms and phrases
Accounts Receivable amount annual articles of association assets Association of Public audit auditor authority balance sheet banking bill Board bonds bookkeeping budget capital account capital stock cash cent certificate Certified Public Accountants charge commission Commissioner contract controlling account corporation corporation tax cost court cumulative voting December 31 deducted depreciation directors dividends earnings economic elect examination Federal firm fund income increase interest Interstate Commerce Commission inventory investment issued JOSEPH FRENCH JOHNSON ledger liabilities maintenance manufacturing material ment method mortgage Municipal number of shares officers operating expenses organization paid par value partnership payable payment period person plant practical premium profit and loss Public Accountants purchase question railroad receipts record reports result revenue Section statement statute stockholders Suffern supervision tion treasurer Treasury stock various votes York
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Էջ 91 - To divide, withdraw, or in any manner pay to the stockholders, or any of them, any part of the capital stock of the corporation ; or to reduce such capital stock without the consent of the legislature ; or 3.
Էջ 347 - That man, I think, has had a liberal education who has been so trained in youth that his body is the ready servant of his will, and does with ease and pleasure all the work that as a mechanism it is capable of; whose intellect is a clear, cold logic engine with all its parts of equal strength and in smooth working order; ready like a steam engine to be turned to any kind of work, and spin the gossamers as well as forge the anchors of the mind...
Էջ 246 - ... whether, in their opinion, the balance sheet referred to in the report is properly drawn up so as to exhibit a true and correct view of the state of the company's affairs according to the best of their information and the explanations given to them, and as shown by the books of the company.
Էջ 293 - ... diligently and honestly administer the affairs of such association, and will not knowingly violate, or willingly permit to be violated, any of the provisions of this Title, and that he is the owner in good faith, and in his own right, of the number of shares of stock required by this Title...
Էջ 62 - The power to construct, or to authorize individuals or corporations to construct, national highways and bridges from State to State, is essential to the complete control and regulation of interstate commerce. Without authority in Congress to establish and maintain such highways and bridges, it would be without authority to regulate one of the most important adjuncts of commerce.
Էջ 91 - The directors of a stock corporation shall not make dividends, except from the surplus profits arising from the business of such corporation, nor divide, withdraw or in any way pay to the stockholders or any of them, any part of the capital of such corporation, or reduce its capital stock, except as authorized by law.
Էջ 298 - ... of a jury that such association has not refused to redeem its circulating notes, when legally presented, in the lawful money of the United States, shall make an order enjoining the Comptroller, and any receiver acting under his direction, from all further proceedings on account of such alleged refusal.
Էջ 220 - If purchased at par, at the par value; if purchased above or below par, on the basis of the purchase price adjusted so as to bring the value to par at maturity and so as to yield in...
Էջ 297 - Whenever a vote is taken to go into liquidation it shall be the duty of the board of directors to cause notice of this fact to be certified, under the seal of the...
Էջ 297 - ... to pay its circulating notes as therein mentioned, and is in default, the Comptroller of the Currency may forthwith appoint a receiver, and require of him such bond and security as he deems proper. Such receiver, under the direction of the Comptroller, shall take possession of the books, records, and assets of every description of such association, collect all debts, dues, and claims belonging to it, and, upon the order of a court of record of competent jurisdiction, may sell or compound all...