Auditing; a Practical Manual for Auditors. 6th Ed., Rev. and EnlGee & Company, 1904 - 919 σελίδες |
Συχνά εμφανιζόμενοι όροι και φράσεις
31st December actual amount annual appear apply appointed articles of association ascertain assets audit Auditor authorised Balance Sheet Board borough capital Cash Book cent certificate charge Chartered Accountants clerk Companies Act Companies Act 1862 company's cost council course Court debentures debit debts December 18 December 31 deduction Deemster defendant Depreciation directors dividend duty examined expenditure expenses fact fees fraud income interest investments issued judgment jury Justice Ledger liability loan Lord Loss Account manager matter meeting misfeasance mortgage officer opinion ordinary paid pany Pass Book payable payment person plaintiffs Profit and Loss purpose question reasonable receipts received referred regard registered Registrar rent Reserve Fund respect savings bank securities shareholders society or branch statement Stock thereof tion trading transactions Trial Balance trustees ultra vires undertaking valuation vouchers Whitaker Wright
Δημοφιλή αποσπάσματα
Σελίδα 456 - ... (c) a mortgage or charge created or evidenced by an instrument which, if executed by an individual, would require registration as a bill of sale...
Σελίδα 435 - Court thinks just, or to contribute sums of money to the assets of the company by way of compensation in respect of such misapplication, retainer, misfeasance, or breach of trust as the Court thinks just.
Σελίδα 442 - The names and addresses of the vendors of any property purchased or acquired by the company, or proposed so to be purchased or acquired, which is to be paid for wholly or partly out of the proceeds of the issue offered for subscription by the prospectus, or the purchase or acquisition of which has not been completed at the date of...
Σελίδα 802 - Where any commission, allowance or discount has been paid or made either directly or indirectly by the company to any person in consideration of his subscribing or agreeing to subscribe, whether absolutely or conditionally, for any...
Σελίδα 638 - ... or been guilty of any misfeasance or breach of trust in relation to the company...
Σελίδα 414 - ... the annual profits or gains arising or accruing to any person residing in the United Kingdom from any kind of property •whatever, whether situate in the United Kingdom or elsewhere...
Σελίδα 442 - ... director consists in being a partner in a firm, the nature and extent of the interest of the firm with a statement of all sums paid or agreed to be paid to him...
Σελίδα 440 - ... to any person in consideration of his subscribing or agreeing to subscribe, whether absolutely or conditionally, for any shares of the company...
Σελίδα 425 - Whosoever being a director, manager, or public officer of any body corporate or public company, shall make, circulate, or publish, or concur in making, circulating, or publishing, any written statement or account which he shall know to be false in any material particular...
Σελίδα 648 - His business is to ascertain and state the true financial position of the company at the time of the audit, and his duty is confined to that.