Journal of Accountancy, Volumen2American Institute of Certified Public Accountants, 1906 |
Dentro del libro
Resultados 1-5 de 59
Página 2
... claims from damage suits growing larger each year , eating up more and more of the surplus available for dividends . Nevertheless , in many regions where the local traffic is too important to be ignored , and where a large part of it ...
... claims from damage suits growing larger each year , eating up more and more of the surplus available for dividends . Nevertheless , in many regions where the local traffic is too important to be ignored , and where a large part of it ...
Página 21
... claim for street paving which the lessor had to pay . In conse- quence of this , the dividend due in January of that year was not paid , and the July dividend was reduced to four per cent . One of the most carefully drawn leases that ...
... claim for street paving which the lessor had to pay . In conse- quence of this , the dividend due in January of that year was not paid , and the July dividend was reduced to four per cent . One of the most carefully drawn leases that ...
Página 29
... claimed by some traction lines that the amount received for transportation to be furnished is not a lia- bility in that there is no provision for refund of unused portions of such tickets . This may be true , but on the other hand the ...
... claimed by some traction lines that the amount received for transportation to be furnished is not a lia- bility in that there is no provision for refund of unused portions of such tickets . This may be true , but on the other hand the ...
Página 34
... claims that both the prepared and steam sizes are subject to competition , and that it is therefore un- fair to make the distinction which is under examination . Upon this point Mr. Gore remarks : " The proposition as outlined in your ...
... claims that both the prepared and steam sizes are subject to competition , and that it is therefore un- fair to make the distinction which is under examination . Upon this point Mr. Gore remarks : " The proposition as outlined in your ...
Página 39
... claims , and the court may think it unreason- ble that it should be received or collected by any one of the parties pending the determination of their respective rights . It may be in the hands of those whose interests , although ...
... claims , and the court may think it unreason- ble that it should be received or collected by any one of the parties pending the determination of their respective rights . It may be in the hands of those whose interests , although ...
Otras ediciones - Ver todas
Términos y frases comunes
Accounts Receivable administration amount annual apply appointed assets audit auditor available income balance sheet bank bankrupt bankruptcy bonds bookkeeping capital cash certified public accountant charge chartered accountants claims close corporation commercial law committee cost cost accounts court creditors debit debts December 31 depreciation directors discount dividends Electric employer examination executor expense fact factory interest investment issue JOSEPH FRENCH JOHNSON labor lease ledger liabilities loss machine manufacturing meeting ment methods Minneapolis municipal necessary operating paid payment person Philadelphia Gas plant practice preferred stock premium present principal profession profits purchased purpose question received records referee remainderman revenue schedule securities simple entry sinking fund sold statement stockholders storehouse street railway taxes tenant testator tion trustee York
Pasajes populares
Página 383 - Liens given or accepted in good faith and not in contemplation of or in fraud upon this Act, and for a present consideration...
Página 396 - Each stockholder of a corporation, or joint-stock association, shall be individually and personally liable for such proportion of all its debts and liabilities contracted or incurred, during the time he was a stockholder, as the amount of stock or shares owned by him bears to the whole of the subscribed capital stock, or shares of the corporation or association.
Página 380 - The court shall order the trustee to pay all taxes legally due and owing by the bankrupt to the United States, State, county, district or municipality in advance of the payment of dividends to creditors...
Página 360 - Any natural person, except a wage-earner or a. person engaged chiefly in farming or the tillage of the soil...
Página 66 - A Board of Examiners, to consist of seven practicing dentists, is hereby created, whose duty it shall be to carry out the purposes and enforce the provisions of this Act.
Página 387 - State, county, district, or municipality in which he resides; (2) are liabilities for obtaining property by false pretenses or false representations, or for willful and malicious injuries to the person or property of another...
Página 365 - All real and personal property belonging to bankrupt estates shall be appraised by three disinterested appraisers; they shall be appointed by, and report to, the court. Real and personal property shall, when practicable, be sold subject to the approval of the court; it shall not be sold otherwise than subject to the approval of the court for less than seventy-five per centum of its appraised value.
Página 379 - ... wages due to workmen, clerks, traveling or city salesmen, or servants which have been earned within three months before the date of the commencement of proceedings, not to exceed three hundred dollars to each claimant; and (5) debts owing to any person who by the laws of the States or the United States is entitled to priority.
Página 384 - That when any bankrupt shall have any insurance policy which has a cash surrender value payable to himself, his estate, or personal representatives, he may, within thirty days after the cash surrender value has been ascertained and stated to the trustee by the company issuing the same, pay or secure to the trustee the sum so ascertained and stated, and continue to hold, own, and carry such policy free from the claims of the creditors...
Página 70 - National Mediation Board," to be composed of three members appointed by the President, by and with the advice and consent of the Senate, not more than two of whom shall be of the same political party.