Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 99–ի 6-ից 10-ը:
Էջ 47
... and there is only one way in which we can pay . That is by practising strict economy , working hard and saving our money . Published monthly for the American Institute of Accountants THE RONALD 47 Some Problems of Foreign Exchange.
... and there is only one way in which we can pay . That is by practising strict economy , working hard and saving our money . Published monthly for the American Institute of Accountants THE RONALD 47 Some Problems of Foreign Exchange.
Էջ 58
... pay any dividend out of capital or which shall reduce the amount of its common capital below the amount stated in the articles of incorporation as the amount of such capital with which the corporation will carry on business ...
... pay any dividend out of capital or which shall reduce the amount of its common capital below the amount stated in the articles of incorporation as the amount of such capital with which the corporation will carry on business ...
Էջ 59
... pay- ments are made ( more than 25 per cent of sale price ) , article 42 of regula- tions 45 provides that obligations of the purchasers are to be regarded as the equivalent of cash . It is recognized that in many sales of this type the ...
... pay- ments are made ( more than 25 per cent of sale price ) , article 42 of regula- tions 45 provides that obligations of the purchasers are to be regarded as the equivalent of cash . It is recognized that in many sales of this type the ...
Էջ 93
... pay for the depreciation on the prop- erty . This is entirely in accord with the best accounting practice , as known today . In 1912 , in the Minnesota rate cases ( 230 U. S. 352 ) , the court not only asserted that depreciation existed ...
... pay for the depreciation on the prop- erty . This is entirely in accord with the best accounting practice , as known today . In 1912 , in the Minnesota rate cases ( 230 U. S. 352 ) , the court not only asserted that depreciation existed ...
Էջ 118
... . Now , how can you secure the invested capital and not the personal income tax ? The answer is simple in most cases . You can organize your corporation and have your incorporators pay for 118 The Journal of Accountancy.
... . Now , how can you secure the invested capital and not the personal income tax ? The answer is simple in most cases . You can organize your corporation and have your incorporators pay for 118 The Journal of Accountancy.
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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