Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
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Էջ 64
... opinion of the editor of this department and are not official solutions by the institute . EXAMINATION IN ACCOUNTING THEORY AND PRACTICE PART I November 16 , 1920 , 1 P. M. to 6 P. M. Answer questions 1 and 2 and any three other ...
... opinion of the editor of this department and are not official solutions by the institute . EXAMINATION IN ACCOUNTING THEORY AND PRACTICE PART I November 16 , 1920 , 1 P. M. to 6 P. M. Answer questions 1 and 2 and any three other ...
Էջ 93
... opinion of this engineer a public service utility must collect from those served by it sufficient to cover ( a ) ordinary operating ex- penses , ( b ) taxes , ( c ) depreciation , ( d ) interest on funded and floating indebtedness and ...
... opinion of this engineer a public service utility must collect from those served by it sufficient to cover ( a ) ordinary operating ex- penses , ( b ) taxes , ( c ) depreciation , ( d ) interest on funded and floating indebtedness and ...
Էջ 96
... opinion at present , therefore , is to the effect that depreciation must be deducted in determining the just amount on which a public service property may earn . Referring again to the Knoxville case , page 13 , it will be seen how well ...
... opinion at present , therefore , is to the effect that depreciation must be deducted in determining the just amount on which a public service property may earn . Referring again to the Knoxville case , page 13 , it will be seen how well ...
Էջ 106
... opinion , The American Institute of Accountants has already achieved such a standing among the better - informed business functionaries that membership therein is of greater value to the practitioner than the possession of the C. P. A. ...
... opinion , The American Institute of Accountants has already achieved such a standing among the better - informed business functionaries that membership therein is of greater value to the practitioner than the possession of the C. P. A. ...
Էջ 123
... opinion of Justice J. Cardozo con- tains the following statement : " I think , therefore , that in substance , though not in form , in tendency , though not in name , this tax is equivalent to a tax upon relator's income . " How far ...
... opinion of Justice J. Cardozo con- tains the following statement : " I think , therefore , that in substance , though not in form , in tendency , though not in name , this tax is equivalent to a tax upon relator's income . " How far ...
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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