Auditing: A Practical Manual for AuditorsGee, 1907 - 926 էջ |
Common terms and phrases
actual amount annual appear apply appointed articles of association ascertain assets audit Auditor authorised authority Balance Sheet Board borough capital Cash Book cent certificate charge Chartered Accountants clerk Companies Act Companies Act 1862 company's Corporation cost Council course Court creditors debentures debit debts December 18 Deemster defendant depreciation directors dividend duty entitled entries examined expenditure expenses fact fraud interest investments issue judgment jury Ledger liability loan Loss Account manager matter meeting misfeasance mortgage opinion ordinary paid pany Pass Book payable payment person plaintiffs Profit and Loss purpose question reasonable receipts received referred regard registered Registrar rent Reserve Fund respect savings bank securities shareholders shares Shimmon society or branch statement Stock thereof tion trading Trial Balance trustees ultra vires undertaking valuation vouchers Whitaker Wright
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Էջ 626 - The directors may. before recommending any dividend, set aside out of the profits of the company such sum as they think proper as a reserve fund to meet contingencies, or for equalising dividends, or for repairing or maintaining the works connected with the business of the company...
Էջ 635 - Every auditor shall be supplied with a copy of the balance sheet, and it shall be his duty to examine the same, with the accounts and vouchers relating thereto.
Էջ 507 - All the partners are entitled to share equally in the capital and profits of the business, and must contribute equally towards the losses whether of capital or otherwise sustained by the firm.
Էջ 423 - Court thinks just, or to contribute such sums of money to the assets of the company by way of compensation in respect of such misapplication, retainer, misfeasance, or breach of trust, as the Court thinks just.
Էջ 407 - Whosoever being a director, manager, or public officer of any body corporate or public company, shall make, circulate, or publish, or concur in making, circulating, or publishing, any written statement or account which he shall know to be false in any material particular...
Էջ 507 - A partner making, for the purpose of the partnership, any actual payment or advance beyond the amount of capital which he has agreed to subscribe, is entitled to interest at the rate of five per cent, per annum from the date of the payment or advance.
Էջ 794 - Where any commission, allowance or discount has been paid or made either directly or indirectly by the company to any person in consideration of his subscribing or agreeing to subscribe, whether absolutely or conditionally, for any...
Էջ 430 - The names and addresses of the vendors of any property purchased or acquired by the company, or proposed so to be purchased or acquired, which is to be paid for wholly or partly out of the proceeds of the issue offered for subscription by the prospectus, or the purchase or acquisition of which has not been completed at the date of...
Էջ 634 - ... or been guilty of any misfeasance or breach of trust in relation to the company...
Էջ 397 - ... the annual profits or gains arising or accruing to any person residing in the United Kingdom from any kind of property •whatever, whether situate in the United Kingdom or elsewhere...