Journal of Accountancy, 24. sējumsAmerican Institute of Certified Public Accountants, 1917 |
No grāmatas satura
6.–10. rezultāts no 77.
18. lappuse
... fund reserve Insurance reserve Reserve for pensions Reserve for contingencies Reserve for taxes What would you assume to be the nature of each of these items ? Can better terms be substituted for any of those used ? In what ...
... fund reserve Insurance reserve Reserve for pensions Reserve for contingencies Reserve for taxes What would you assume to be the nature of each of these items ? Can better terms be substituted for any of those used ? In what ...
19. lappuse
... fund trustees " out of profits . " The following transac- tions take place . 1914 Dec. 31 $ 10,000 cash paid to sinking fund trustees . 1915 Jan. 5 July 1 Trustees invest in $ 10,000 of the 5 per cent bonds of the company at 98 and ...
... fund trustees " out of profits . " The following transac- tions take place . 1914 Dec. 31 $ 10,000 cash paid to sinking fund trustees . 1915 Jan. 5 July 1 Trustees invest in $ 10,000 of the 5 per cent bonds of the company at 98 and ...
20. lappuse
... fund . ( d ) representing the investment of a temporary surplus of cash . ( e ) stocks or bonds issued by the company itself ? 8. What are the main objects to be sought in arranging the dis- tribution of the work of the treasury and ...
... fund . ( d ) representing the investment of a temporary surplus of cash . ( e ) stocks or bonds issued by the company itself ? 8. What are the main objects to be sought in arranging the dis- tribution of the work of the treasury and ...
21. lappuse
... funds that his customers commit to him to dispose ; the better the protection his banking skill enables him to extend , the higher his credit becomes . Granted human perfection the theoretic arrangement is best for banker , client and ...
... funds that his customers commit to him to dispose ; the better the protection his banking skill enables him to extend , the higher his credit becomes . Granted human perfection the theoretic arrangement is best for banker , client and ...
22. lappuse
... fund to take care of the repair and replacement of wasting assets . DISCOUNT We are told that discount on the sale of bonds is interest and that never , or only in exceptional cases , can it be capitalized with propriety . Both claims ...
... fund to take care of the repair and replacement of wasting assets . DISCOUNT We are told that discount on the sale of bonds is interest and that never , or only in exceptional cases , can it be capitalized with propriety . Both claims ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
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
Populāri fragmenti
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...