C.P.A. Law Questions (of the Board of Examiners, American Institute of Accountants) and AnswersRonald Press, 1925 - 190페이지 |
도서 본문에서
33개의 결과 중 1 - 5개
12 페이지
... loss caused by the delay ; but does not define a reasonable time . Custom and usage among the parties may have some bearing in any given case . The following are the generally accepted rules : ( a ) Where the payee and drawee bank are ...
... loss caused by the delay ; but does not define a reasonable time . Custom and usage among the parties may have some bearing in any given case . The following are the generally accepted rules : ( a ) Where the payee and drawee bank are ...
24 페이지
... loss is sustained ; ( c ) Execution or authorization of ultra vires acts , causing loss or damage ; ( d ) Issuing stock as full paid , where not paid or only partly paid ; ( e ) Gross mismanagement , causing loss or damage . ( 2 ) A ...
... loss is sustained ; ( c ) Execution or authorization of ultra vires acts , causing loss or damage ; ( d ) Issuing stock as full paid , where not paid or only partly paid ; ( e ) Gross mismanagement , causing loss or damage . ( 2 ) A ...
25 페이지
... losses incurred in speculation be deducted from gross income of an individual and a corporation respectively in ascertaining net income subject to the federal income tax ? Answer : As to an individual , such losses are deducti- ble not ...
... losses incurred in speculation be deducted from gross income of an individual and a corporation respectively in ascertaining net income subject to the federal income tax ? Answer : As to an individual , such losses are deducti- ble not ...
26 페이지
... losses actually sustained and charged off within the year and not compensated by insurance or otherwise . Hence losses incurred by a corporation in speculation are deductible in full . Question 16. When must returns of net income be ...
... losses actually sustained and charged off within the year and not compensated by insurance or otherwise . Hence losses incurred by a corporation in speculation are deductible in full . Question 16. When must returns of net income be ...
35 페이지
... or number proportion- ate to his holding of the existing outstanding stock . PARTNERSHIP Question 17. What are the rules which must be ob- served in adjusting the accounts of partners in liquida- ( 1 ) As to payment of losses ? ( tion :
... or number proportion- ate to his holding of the existing outstanding stock . PARTNERSHIP Question 17. What are the rules which must be ob- served in adjusting the accounts of partners in liquida- ( 1 ) As to payment of losses ? ( tion :
자주 나오는 단어 및 구문
acceptance agreement amount Answer assets authority bank bankrupt Bankruptcy Act bearer bill of exchange blank breach buyer by-laws capital stock certificate charter cheque claim co-partners Company CONTRACTS Question CORPORATIONS Question court court of equity creditors cumulative voting debts declared deductible delivered delivery directors discharged dividends drawer due course duty effect FEDERAL INCOME TAX firm follows Hence holder in due INCOME TAX Question indorsement insolvent interest JOHN DOE Jones loss maker Negotiable Instru Negotiable Instruments Law NEGOTIABLE INSTRUMENTS Question ness paid partner PARTNERSHIP Question payable payee performance personal defenses place of payment prior parties profits promise to pay promissory note purchase price reasonable received recover Revenue Act rule Section seller statute Statute of Frauds stockholders sued sum certain taxable thereof tion transfer trustee trustee in bankruptcy ultra vires Uniform Partnership Act Uniform Sales Act valid warranty
인기 인용구
11 페이지 - Every person negotiating an instrument by delivery or by a qualified indorsement, warrants, — 1. That the instrument is genuine and in all respects what it purports to be ; 2. That he has a good title to it; 3. That all prior parties had capacity to contract; 4. That he has no knowledge of any fact which would impair the validity of the instrument or render it valueless.
113 페이지 - Where the instrument is wanting in any material particular, the person in possession thereof has a prima facie authority to complete it by filling up the blanks therein. And a signature on a blank paper delivered by the person making the signature in order that the paper may be converted into a negotiable instrument operates as a prima facie authority to fill it up as such for any amount.
144 페이지 - In the case of an assignment of a claim secured by a certificate, the liability of the assignor upon such warranty shall not exceed the amount of the claim.
93 페이지 - Any affirmation of fact or any promise by the seller relating to the goods is an express warranty if the natural tendency of such affirmation or promise is to induce the buyer to purchase the goods, and if the buyer purchases the goods relying thereon.
38 페이지 - Any alteration which changes: 1. The date. 2. The sum payable, either for principal or interest. 3. The time or place of payment. 4. The number and the relations of the parties. 5. The medium or currency in which payment is to be made. Or which adds a place of payment where no place of payment is specified, or any other change or addition which alters the effect of the instrument in any respect, is a material alteration.
100 페이지 - The instrument is payable to bearer — 1. When it is expressed to be so payable; or 2. When it is payable to a person named therein or bearer; or 3. When it is payable to the order of a fictitious or nonexisting person, and such fact was known to the person making it so payable; or 4.
113 페이지 - The date; 2. The sum payable, either for principal or interest ; 3. The time or place of payment; 4. The number or the relations of the parties; 5. The medium of currency in which payment is to be made; Or which adds a place of payment where no place of payment is specified, or any other change or addition which alters the effect of the instrument in any respect, is a material alteration.
86 페이지 - A person admitted as a partner into an existing partnership is liable for all the obligations of the partnership arising before his admission as though he had been a partner when such obligations were incurred, except that this liability shall be satisfied only out of partnership property.
29 페이지 - The signature of any party may be made by a duly authorized agent. No particular form of appointment is necessary for this purpose; and the authority of the agent may be established as in other cases of agency.
7 페이지 - June no contract for the sale of any goods, wares or merchandise, for the price of ten pounds sterling or upwards, shall be allowed to be good, except the buyer shall accept part of the goods so sold, and actually receive the same, or give something in earnest to bind the bargain, or in part...