Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 26–ի 6-ից 10-ը:
Էջ 153
... authorized and issued capital of $ 4,150,000.00 , divided as to Preferred stock Common stock $ 1,650,000.00 2,500,000.00 You are further informed that of this capital $ 1,000,000.00 common stock was sold to an underwriting syndicate for ...
... authorized and issued capital of $ 4,150,000.00 , divided as to Preferred stock Common stock $ 1,650,000.00 2,500,000.00 You are further informed that of this capital $ 1,000,000.00 common stock was sold to an underwriting syndicate for ...
Էջ 163
... authorized local representatives . SCOPE OF THE EXAMINATION The scope of the uniform junior examination should be the same as the regular examination and equally difficult . The scope is stated in section eight of the uniform C. P. A. ...
... authorized local representatives . SCOPE OF THE EXAMINATION The scope of the uniform junior examination should be the same as the regular examination and equally difficult . The scope is stated in section eight of the uniform C. P. A. ...
Էջ 194
... authorized by the sixteenth amendment and not a tax upon income . In other words , that such gains do not come within the definition of income as the word is used in the sixteenth amendment . On the other hand , it is the contention of ...
... authorized by the sixteenth amendment and not a tax upon income . In other words , that such gains do not come within the definition of income as the word is used in the sixteenth amendment . On the other hand , it is the contention of ...
Էջ 197
... authorize the imposition of the tax on the amount of the advance . Mere advance in value in no sense constitutes the gains , profits , or income specified by the statute . It constitutes and can be treated merely as increase of capital ...
... authorize the imposition of the tax on the amount of the advance . Mere advance in value in no sense constitutes the gains , profits , or income specified by the statute . It constitutes and can be treated merely as increase of capital ...
Էջ 200
... authorized and directed to receive at par United States treasury certificates of indebtedness , series TM - 1921 ... authorized and directed to re- ceive at par treasury certificates of indebtedness of series TJ - 1921 , dated June 15 ...
... authorized and directed to receive at par United States treasury certificates of indebtedness , series TM - 1921 ... authorized and directed to re- ceive at par treasury certificates of indebtedness of series TJ - 1921 , dated June 15 ...
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Common terms and phrases
accounts receivable amended American Institute amortization amount applied assets audit balance balance-sheet bank basic date basis Berlin bank bonds bonus bricks capital stock capital surplus cash cent certificates Certified Public Accountants charged claim collector commission computed contemplation of death corporation cost court Debit December 31 decision deduction depletion depreciation determined discount dividends dollars entry equipment examination expense federal home office income tax income-tax Institute of Accountants interest internal revenue inventory invested capital issue JOURNAL OF ACCOUNTANCY kilns labor lease ledger liabilities manufacturing market value ment method mineral October 31 operating paid payable payment period plaintiff plaintiff in error plant preferred stock present profit and loss profits taxes public accountant purchase question received records reserve selling sixteenth amendment sold surplus taxable taxpayer tion transactions treasury treasury stock trust United York