Journal of Accountancy, 24. sējumsAmerican Institute of Certified Public Accountants, 1917 |
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1.5. rezultāts no 45.
29. lappuse
... included in the record ) ; and all of that work is completed within a trifle over a day and a half from the time the labor was performed . The time - tickets are then of no further use except for possible future reference to prove a ...
... included in the record ) ; and all of that work is completed within a trifle over a day and a half from the time the labor was performed . The time - tickets are then of no further use except for possible future reference to prove a ...
31. lappuse
... included in the cost of conducting the yard must be charged to certain specific appropriations and the accounting for appropriations and accounting for costs cannot be done independently . To make clear to readers not familiar with ...
... included in the cost of conducting the yard must be charged to certain specific appropriations and the accounting for appropriations and accounting for costs cannot be done independently . To make clear to readers not familiar with ...
37. lappuse
... included in the capital account and paid for from the proceeds of capital securities . Following this rule a school of steam railroad accountants held that the excess cost of steel equipment over the wooden equipment which was replaced ...
... included in the capital account and paid for from the proceeds of capital securities . Following this rule a school of steam railroad accountants held that the excess cost of steel equipment over the wooden equipment which was replaced ...
38. lappuse
... included in the capital account even though the capacity or earning power was not materially increased . The question no doubt arises as to whether or not substitu- tions of capital are not covered by repairs . Up to a certain point ...
... included in the capital account even though the capacity or earning power was not materially increased . The question no doubt arises as to whether or not substitu- tions of capital are not covered by repairs . Up to a certain point ...
39. lappuse
... included in the capital account ; but , on the other hand , if a steam generating station is entirely abandoned , or goes into complete disuse due to the taking of power from some outside source , sight seems to be lost of the necessity ...
... included in the capital account ; but , on the other hand , if a steam generating station is entirely abandoned , or goes into complete disuse due to the taking of power from some outside source , sight seems to be lost of the necessity ...
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Accounts payable accounts receivable accrued American Institute amortization amount apply ascertain assets audit auditor balance balance-sheet bank basis board of examiners bonds capital account capital stock cash cashbook cent certificates Certified Public Accountants charged cheques client contract controlling account corporation cost court debit December 31 deducted depreciation discount distribution dividends earnings entries equipment estimated excess profits excess profits tax expenses fact fixed capital goodwill gross income tax Institute of Accountants interest inventory invested issued labor ledger liabilities loss account material ment merchandise method month necessary net income overhead paid partners partnership payment percentage period plant practice premium profit and loss Public Accountants purchase question receiver's receivership record reserve result selling price sinking fund sold statement stockholders subsidiary surplus taxable theory tion Treasury stock trial balance United vouchers
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131. lappuse - ... takes effect, showing a necessity for a survival of such suit, action, or other proceeding to obtain a settlement of the questions involved, allow the same to be maintained by or against...
57. lappuse - Circuit Court of Appeals of the United States, within any circuit wherein such person resides or has his principal place of business, or in the United States Court of Appeals for the District of Columbia, by filing in such court, within sixty days after the entry of such order, a written petition praying that the order of the Commission be modified or set aside in whole or in part.
226. lappuse - Any and all notes, debentures, bonds or other such obligations issued by the corporation shall be exempt both as to principal and Interest from all taxation (except surtaxes, estate, inheritance, and gift taxes) now or hereafter imposed by the United States, by any territory, dependency or possession thereof, or by any state, county, municipality or local taxing authority.
123. lappuse - ... all losses actually sustained within the year and not compensated by insurance or otherwise...
74. lappuse - ... there is hereby appropriated out of the general fund of the state, not otherwise appropriated, the sum of one hundred dollars ($100.00).
57. lappuse - The tax herein imposed shall be computed upon its entire net income accrued within each preceding calendar year ending December thirty-first: Provided, however, That for the year ending December thirty-first, nineteen hundred and thirteen, said tax shall be imposed upon its entire net income accrued within that portion of said year from March first to December thirty-first, both dates inclusive, to be ascertained by taking five-sixths of its entire net income for said calendar year...
393. lappuse - That in the case of a trade or business having no invested capital or not more than a nominal capital there shall be levied, assessed, collected, and paid, in addition to the taxes under existing law and under this act, in lieu of the tax imposed by section...
389. lappuse - ... apply to that portion of such undistributed net income which is actually invested and employed in the business or is retained for employment in the reasonable requirements of the business or is invested in obligations of the United States issued after September 1, 1917.
72. lappuse - Applicants for certificates, before taking the examination must produce evidence satisfactory to the board that they are over twenty-two years of age. of good moral character, a graduate of a high school with a four years...
57. lappuse - Maryland, in such form as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe, setting forth specifically the gross amount of income from all separate sources, and from the total thereof deducting the aggregate items of allowances herein authorized...