Example sentences of "and work [prep] progress " in BNC.
Next page| No | Sentence |
|---|---|
| 1 | Stocks and work in progress |
| 2 | The Statement of Standard Accounting Practice No. 9 : Stocks and Work in Progress ( commonly known as SSAP9 ) was issued in May 1975 , and revised in August 1980 , by the Accounting Standards Committee of the Consultative Committee of Accountancy Bodies , CCAB Limited . |
| 3 | Working capital for stocks and work in progress . |
| 4 | Latest accounts — including liabilities , valuation of stock and work in progress , provision for taxation and deferred taxation and liability to capital gains tax if assets are disposed of at their balance sheet values . |
| 5 | Quality and age of stock and work in progress . |
| 6 | Each item comprised in Stock and Work in progress shall be valued at its cost as specified in paragraph ( i ) below or its net realisable value as specified in paragraph ( ii ) below , whichever is the lower . |
| 7 | Where , for the purposes of the Completion Balance sheet , a conflict arises between the valuation of items of stock and work in progress under a ) or b ) above , the lower valuation shall prevail . |
| 8 | Stock and work in progress shall exclude any element of profit and should reflect only those items counted at the formal stocktake undertaken and observed by the Auditors and the Purchaser 's Accountants on 31 December , 1990 . |
| 9 | assuming that each item comprised in the Stock and work in progress could be sold in the ordinary course of business and allowing for estimated costs required to complete the items and for estimated selling costs on that assumption ; and |
| 10 | Where the Auditors and Purchaser 's Accountants disagree as to the valuation of an item and , where the disputed element of the valuation is less than [ £1,000 ] for an individual item , or the aggregate value of all disputed elements of valuation within the stock and work in progress are less than [ £10,000 ] both parties shall agree to accept the Auditors ' valuation . |
| 11 | Stocks and work in progress are valued at the lower of cost , including appropriate manufacturing overheads , and net realisable value . |
| 12 | In these circumstances , stocks and work in progress have not be sub-classified . |
| 13 | The plans were approved and work in progress inspected by LA . |
| 14 | The purchaser will be able to deduct before tax the acquisition cost of trading stock and work in progress . |
| 15 | Trading stock and work in progress |
| 16 | Such an aggregate will only equal the value of total output if those goods which are produced but not sold are also included — this item , which is called ‘ net changes in stocks and work in progress ’ , is normally counted as part of firms ' investment spending ( which is logical since such goods are for future rather than current consumption ) . |
| 17 | National expenditure , then , is the sum of consumption of domestically produced goods , investment ( including changes in stocks and work in progress ) , government expenditure and exports . |
| 18 | Value of physical increase in stocks and work in progress |