Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 77–ի 6-ից 10-ը:
Էջ 89
... difference between ledger value and residual value , less the accumulated credit to the reserve for depreciation accounts , will often represent elements other than unforeseen loss from obsolescence . But , if so author- ized by the ...
... difference between ledger value and residual value , less the accumulated credit to the reserve for depreciation accounts , will often represent elements other than unforeseen loss from obsolescence . But , if so author- ized by the ...
Էջ 92
... difference between this percentage ( the ' average efficiency ' ) and one hundred per cent . of the original cost . " This letter states further , what Mr. Allison emphasized at considerable length , that " this sum will represent ...
... difference between this percentage ( the ' average efficiency ' ) and one hundred per cent . of the original cost . " This letter states further , what Mr. Allison emphasized at considerable length , that " this sum will represent ...
Էջ 106
... difference between the American Insti- tute of Accountants and any one of the several state societies of certified public accountants . I might add that , in my opinion , The American Institute of Accountants has already achieved such a ...
... difference between the American Insti- tute of Accountants and any one of the several state societies of certified public accountants . I might add that , in my opinion , The American Institute of Accountants has already achieved such a ...
Էջ 127
... difference between the cost and the scrap value of the machine . Furthermore , increments and decrements of capital may arise from dif- ferent causes , involving materially different considerations ; these may con- veniently be ...
... difference between the cost and the scrap value of the machine . Furthermore , increments and decrements of capital may arise from dif- ferent causes , involving materially different considerations ; these may con- veniently be ...
Էջ 128
... difference most apparent to the lay observer is the difference in views among the economists themselves . We question Mr. Bauer's view that not a single economist holds that " whatever is spent is ipso facto income , " but we would ...
... difference most apparent to the lay observer is the difference in views among the economists themselves . We question Mr. Bauer's view that not a single economist holds that " whatever is spent is ipso facto income , " but we would ...
Այլ խմբագրություններ - View all
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