A Landmark in Accounting Theory: The Work of Gabriel A.D. PreinreichTaylor & Francis, 1996 - 205 стор. First Published in 1996. Routledge is an imprint of Taylor & Francis, an informa company. |
Загальні терміни та фрази
Accounting Review American Accounting Association amortization amount annual annuity method annum appraisal assets average balance sheet book equity calculus of variations capital value cash dividends cent centum charge common stock computed corporate earnings depreciation method Dicksee discounted distribution earning and expansion earning power earning rate Econometrica economic equal excess profits exchange value expansion rate fair market value figure formula future Gabriel A. D. Preinreich goodwill goodwill account Harold Hotelling horizon income account increase investment investor Journal of Accountancy market appreciation mathematical ment merely money rate mortality curve number of machines obtained original cost period plant practice premium present value principle problem production Professor Kurtz public utility purchase rate of interest remaining replacement costs result retirement method scrap value share single machine stock dividends straight-line method surplus Theory of Depreciation tion trend value units valuation wearing value worth yield