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LDR01363camuu2200289 a 4500
001000000707769
00520080826103746
008051220s2006 nju 001 0 eng d
010 ▼a 2005037285
020 ▼a 1593458851 (hardbound): ▼c US$115
040 ▼a DLC ▼c DLC ▼d DLC ▼d 225009
043 ▼a n-us---
05000 ▼a KF6314 ▼b .L36 2006
08200 ▼a 343.7304/2 ▼2 22
090 ▼a 343.73042 ▼b 006a
0930 ▼a 1095137 ▼x 법학
1001 ▼a Lang, Michael B.
24510 ▼a Federal tax accounting/ ▼c Michael B. Lang, Elliott Manning, Steven J. Willis.
260 ▼a Newark, N.J.: ▼b LexisNexis Matthew Bender, ▼c c2006.
300 ▼a 1 v. (various pagings); ▼c 26 cm.
500 ▼a Includes index.
5050 ▼a The cash receipts and disbursements method of accounting -- The accrual method and related matters -- Capitalization, amortization, and depreciation -- Interest, original issue discount, and the time value of money -- Deferred payment sales -- Exceptions to the annual accounting system - Transactional problems : carryovers, claim of right, and tax benefit -- Accounting periods and methods.
6500 ▼a Tax accounting ▼x Law and legislation ▼z United States.
7001 ▼a Manning, Elliott.
7001 ▼a Willis, Steven J.
85641 ▼3 Table of contents only ▼u http://www.loc.gov/catdir/toc/ecip065/2005037285.html
990 ▼a 박장숙 ▼b 박장숙