Annals of the American Academy of Political and Social Science, Volume 92A.L. Hummel, 1920 - 24 páginas |
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Página 2
... side , is the item of " cash . " It is a common fallacy in dealing with the problem of working capital in valu- ation proceedings , to assume that cash " lying idle in the bank " is work- ing capital in the sense that it is money ...
... side , is the item of " cash . " It is a common fallacy in dealing with the problem of working capital in valu- ation proceedings , to assume that cash " lying idle in the bank " is work- ing capital in the sense that it is money ...
Página 3
... side is " prepaid accounts . " These represent cash which the com- pany has found it expedient or neces- sary to pay in advance of the utilization of the materials or services repre- sented by them . This item may in- clude such things ...
... side is " prepaid accounts . " These represent cash which the com- pany has found it expedient or neces- sary to pay in advance of the utilization of the materials or services repre- sented by them . This item may in- clude such things ...
Página 10
... side , going to offset the need for working capital supplied by the investors , are the fol- lowing : " Ticket float " ( passenger rev- enues collected in advance ) . Taxes accrued but not due .... Interest on capital stock , and funded ...
... side , going to offset the need for working capital supplied by the investors , are the fol- lowing : " Ticket float " ( passenger rev- enues collected in advance ) . Taxes accrued but not due .... Interest on capital stock , and funded ...
Página 22
... side or the other in the above calculation , the result means that the car riders of New Jersey kept the Public Service Railway Company supplied with more than $ 2,000,000 of collected revenues in excess of the company's paid ex- penses ...
... side or the other in the above calculation , the result means that the car riders of New Jersey kept the Public Service Railway Company supplied with more than $ 2,000,000 of collected revenues in excess of the company's paid ex- penses ...
Página 23
... side . ANALYSIS OF CUMULATIVE CASH RECEIPTS AND DISBURSEMENTS In order to check the results ob- tained from the comparison of the balance sheet items , we analyzed the company's daily cash receipts and cash disbursements during the ...
... side . ANALYSIS OF CUMULATIVE CASH RECEIPTS AND DISBURSEMENTS In order to check the results ob- tained from the comparison of the balance sheet items , we analyzed the company's daily cash receipts and cash disbursements during the ...
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Palavras e frases frequentes
accounts payable accounts receivable accrued accumulated analysis ance appraisal at-cost basis bills receivable Boston Elevated Railway capital allowance capital required capital stock capital value car riders cash balance cash disbursed cash on hand cash receipts cash working capital cent claim Cleveland Railway collected company's construction purposes contract cost of service current assets current liabilities December 31 deduction deferred payments deficit engineers erty expenditures fact fare payers figure fixed furnished Illinois Commission included interest fund inventory investment investors item of cash June 30 Liberty bonds materials and supplies ment method Milwaukee mission monthly average necessary pany Pittsburgh Railways Company prepaid accounts prepayments prop Public Service Railway Public Utilities Rail representing reserve fund Service Railway Company service rendered service-at-cost sion stores and supplies street railway business street railway company street railway valuation supplies on hand taxes tickets tion total rate base Traction Company Tramways Commission Utilities Commission waukee