Journal of Accountancy, Հատոր 78American Institute of Certified Public Accountants, 1944 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 264
... Rule X - 15C3-1 defining the terms " aggregate indebted- ness " and " net capital . " Rule X - 15C3-1 prescribes for brokers and dealers registered with the commis- sion a maximum ratio of aggregate indebtedness to net capital of 2,000 ...
... Rule X - 15C3-1 defining the terms " aggregate indebted- ness " and " net capital . " Rule X - 15C3-1 prescribes for brokers and dealers registered with the commis- sion a maximum ratio of aggregate indebtedness to net capital of 2,000 ...
Էջ 401
... rule is the source of the view that the old - age fund is without substance because it owns gov- ernment bonds , and not other bonds , the rule was greatly stretched in applying it to the government's program . To illustrate , if a ...
... rule is the source of the view that the old - age fund is without substance because it owns gov- ernment bonds , and not other bonds , the rule was greatly stretched in applying it to the government's program . To illustrate , if a ...
Էջ 524
... Rule 1-01 is amended by striking out the word " or " between " 14 - K " and " 24 - K " and by deleting the semicolon after " 24 - K " and by adding the following material to such paragraph " or U5 - K ; " Paragraph ( d ) of Rule 1-01 is ...
... Rule 1-01 is amended by striking out the word " or " between " 14 - K " and " 24 - K " and by deleting the semicolon after " 24 - K " and by adding the following material to such paragraph " or U5 - K ; " Paragraph ( d ) of Rule 1-01 is ...
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adjustment agencies amended American Institute amortization amount application approval assets audit auditor balance-sheet basis Board bonds capital capital surplus cash cent certified public accountants charges Commissioner committee contractor corporation December 31 deduction Department depreciation determined dividends duction earnings effect employees excess excess-profits tax expenses federal filed financial statements fiscal fund government bonds holding company included income tax income-tax income-tax returns increase individual Institute of Accountants interest Internal Revenue Code inventory investment issued labor liability Lifo loss materials ment method net income operations paid payment pension period postwar practice present principles problem procedure production profits provisions purpose question reasonable refund regulations renegotiation reserve result rule salary Section 722 securities settlement statement stockholders subcontracts subsidiary surplus surtax Tax Court taxable taxable wages taxation taxpayer tion wage World Calendar