Accounting Theory and Practice: A Text-book for Colleges and Schools of Business Administration, Том 2Ronald Press Company, 1918 - 796 страници |
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Често срещани думи и фрази
accounts payable accrued adjustment amount applicable asset account balance sheet basis bond interest branch branch books capital stock carried Chapter claims column compound interest concern contingent controlling account corporation creditors current assets current liabilities debts deduction depreciation charge depreciation reserve determination discount distribution dividends earnings entry equipment estimate expenditures expense factory fiscal period fixed assets given good-will handling head office holding company income inventory investment issue ledger liabilities liquidation machine machinery manufacture ment merchandise method mortgage necessary operation paid par value patent payment periodic depreciation plant portion practice preferred stock premium present principles problem profit and loss proper purchase purpose record repairs requires secure share shown sinking fund sold sometimes statement stockholders subsidiary surplus term tion transactions treasury stock trial balance usually valuation various voucher register Vouchers Payable
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Страница 575 - This company shall not be liable beyond the actual cash value of the property at the time any loss or damage occurs, and the loss or damage shall be ascertained or estimated according to such actual cash value, with proper deduction for depreciation however caused, and shall in no event exceed what it would then cost the insured to repair or replace the same with material of like kind and quality...
Страница 113 - A water plant, with all its additions, begins to depreciate in value from the moment of its use. Before coming to the question of profit at all the company is entitled to earn a sufficient sum annually to provide not only for current repairs but for making good the depreciation and replacing the parts of the property when they come to the end of their life. The company is not bound to see its property gradually waste, without...
Страница 431 - The directors may. before recommending any dividend, set aside out of the profits of the...
Страница 435 - For a violation of the provisions of this section, the directors, under whose administration the same may have happened (except those who may have caused their dissent therefrom to be entered at large on the minutes of the...
Страница 432 - ... dividends, or for any other purpose to which the profits of the company may be properly applied, and pending such application may, at the like discretion, either be employed in the business of the company or be invested in such investments, other than shares of the company, as the directors may from time to time think fit.
Страница 435 - To divide, withdraw, or in any manner pay to the stockholders, or any of them, any part of the capital stock of the corporation ; or to reduce such capital stock without the consent of the legislature ; or 3.
Страница 11 - The certificates for preferred shares having a preference as to principal shall state briefly the amount which the holders of each of such preferred shares shall be entitled to receive on account of principal from the surplus assets of the corporation in preference to the holders of other shares, and shall state briefly any other rights or preferences given to the holders of such shares.
Страница 576 - ... than the amount hereby insured shall bear to the whole insurance, whether valid or not, or by solvent or insolvent insurers, covering such property...
Страница 14 - ... said notice; and that if he fails to make the same, his stock, and all previous payments thereon, will be forfeited for the use of the company ; which notice...
Страница 331 - If any such franchise is acquired by mesne assignment, the charge to this account in respect thereof must not exceed the amount actually paid therefor by the corporation to its assignor, nor shall it exceed the amount specified in the statute above quoted. Any excess of the amount actually paid by the corporation over the amount specified in the statute shall be charged to the account 'Other Intangible Electric Capital.