Accounting in Theory and Practice: A Text-book for the Use of Accountants, Solicitors, Book-keepers, Investors, and Business MenW. Green, 1906 - 426 σελίδες |
Άλλες εκδόσεις - Προβολή όλων
Accounting in Theory and Practice: A Text-Book for the Use of Accountants ... George Lisle Δεν υπάρχει διαθέσιμη προεπισκόπηση - 2015 |
Accounting in Theory and Practice: A Text-Book for the Use of Accountants ... George Lisle Δεν υπάρχει διαθέσιμη προεπισκόπηση - 2018 |
Συχνά εμφανιζόμενοι όροι και φράσεις
1st January 30th June 31st December 31st March annual apportionment ascertained assets bad debts Balance Sheet Bills payable Bills receivable bond Book debts book-keeping Capital Account Cash Book Cash on hand cent charged Clydesdale Bank Collins concern cost credit side Day Book debentures debit side debtors Deduct Depreciation Discount Discounts and allowances dividend entry expenditure expenses goodwill gross profit half-year heritable property income instalment interest invested June 30 Ledger Accounts Liabilities liferenter loan logarithm Loss Account manufacturing Martinmas merchant method number of days open accounts paid partners payment period premium prepared Profit and Loss Purchases realised receipt Rent Reserve Fund revenue Robert Gow Ross salaries Sales Scott & Tait secured creditors shareholders shares showing shown Sinking Fund sold Statement of Affairs stock on hand Sundry taxes Trading Account transactions Trial Balance Wages waggons Whitsunday William Wood
Δημοφιλή αποσπάσματα
Σελίδα 169 - Parties aforesaid fail to agree respecting the Amount of such Value or Compensation the same shall be determined as in other Cases of disputed Compensation ; and the Amount of such Value or Compensation, being so...
Σελίδα 155 - ACCRUE FROM DAY TO DAY, AND BE APPORTIONABLE IN RESPECT OF TIME. — From and after the passing of this Act all rents, annuities, dividends, and other periodical payments in the nature of income (whether reserved or made payable under an instrument in writing or otherwise), shall, like interest on money lent, be considered as accruing from day to day, and shall bo apportionable in respect of time accordingly.
Σελίδα 367 - The logarithm of any power of a number is equal to the logarithm of the number multiplied by the exponent of the power.
Σελίδα 74 - The auditors shall make a report to the members upon the balance-sheet and accounts, and in every such report they shall state whether in their opinion the balance-sheet is a full and fair balance-sheet, containing the particulars required by these regulations, and properly drawn up so as to exhibit a true and correct view of the state of the company's affairs...
Σελίδα 155 - The apportioned part of any such rent, annuity, dividend or other payment shall be payable or recoverable, in the case of a continuing rent, annuity, or other such payment, when the entire portion of which such apportioned part forms part becomes due and payable, and not before...
Σελίδα 169 - Apjwrtionment may be settled by Agreement between the Lessor and Lessee of such Lands on the one Part, and the Promoters of the Undertaking on the other Part, and if such Apportionment be...
Σελίδα 156 - dividends" includes (besides dividends strictly so called) all payments made by the name of dividend, bonus, or otherwise out of the revenue of trading or other public companies, divisible between all or any of the members of such respective companies, whether such payments shall be usually made or declared at any fixed times or otherwise ; and all such divisible revenue shall, for the purposes of this Act, be deemed to have accrued by equal daily increment during and within the period for or in...
Σελίδα 72 - ... it is impossible to justify. The custom seems to have arisen through the influence of the forms given in Acts of Parliament, chiefly The Companies Act, 1862, which must have been prepared by those unacquainted with the theory of accounts.
Σελίδα 194 - The advance of money by way of loan to a person engaged or about to engage in any business on a contract with that person that the lender shall receive a rate of interest varying with the profits, or shall receive a share of the profits arising from carrying on the business...
Σελίδα 74 - ... item of expenditure which may in fairness be distributed over several years has been incurred in any one year the whole amount of such item shall be stated, with the addition of the reasons why only a portion of such expenditure is charged against the income of the year.