Accountancy Problems with Solutions, Том 2Business Book Bureau, 1911 |
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Чести термини и фразе
Accounts Payable Accounts Receivable accrued allowed amount Answer assets audit auditor bad debts balance sheet bank Bills Payable Bills Receivable Capital Account capital stock cash book cent certificate charged commission common stock company or association contract controlling account cost court creditors debit December 31 Deduct depreciation directors discount dividends earnings excise executor expenses Factory firm fixtures Gross profit income incorporation insurance company interest inventory investment issued January joint stock company July ledger liabilities loan loss account machinery Manufacturing Company mortgage bonds Notes payable Notes Receivable operation organized paid par value partners partnership payment Plant preferred stock premium problem profit and loss purchase question Raw Materials real estate realized receipts Rent salaries shares sold solution statement stockholders subscribed Sundry Surplus tion Top Fuel Total trading transactions Treasury stock trial balance trust ultra vires
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Страница 430 - The result is a conviction that the states have no power, by taxation or otherwise, to retard, impede, burden, or in any manner control the operations of the constitutional laws enacted by Congress to carry into execution the powers vested in the general government.
Страница 263 - ... an amount equal to the amount unpaid on the stock held by him, for all the debts and liabilities of such company, until the whole amount of the capital stock so held by him shall have been paid to the company...
Страница 417 - Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business by such corporation, joint stock company or association or insurance company equivalent to one per centum upon the entire net income over and above five thousand dollars received by it from all sources during such year...
Страница 427 - State legislatures, requiring that no person shall be denied the equal protection of the laws.
Страница 229 - A corporation is an artificial being, invisible, intangible, and existing only in contemplation of law. Being the mere creature of law, it possesses only those properties which the charter of its creation confers upon it, either expressly or as incidental to its very existence.
Страница 265 - ... and the title to all real estate, taken by deed or otherwise, under the laws of this State, vested in either of such corporations...
Страница 408 - It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law...
Страница 403 - ... such net income shall be ascertained by deducting from the gross amount of its income received within the year from business transacted and capital invested within the United States and any of its Territories, Alaska, and the District of Columbia, (first) all the ordinary...
Страница 266 - That the commission hereby created shall have authority to inquire into the management of the business of all common carriers subject to the provisions of this act, and shall keep itself informed as to the manner and method in which the same is conducted...
Страница 436 - When the assessment shall be made, as provided In this section, the returns, together with any corrections thereof which may have been made by the commissioner, shall be filed in the office of the Commissioner of Internal Revenue and shall constitute public records and be open to inspection as such...