TY - BOOK AU - NATIONAL ASSOCIATION OF ACCOUTANTS (USA) ED - NATIONAL ASSOCIATION OF ACCOUTANTS (USA) TI - Return on capital/appraise/ to management performa U1 - X:8DR, K2 PY - 1962/// CY - New York PB - National Association of AccountatsUSA USA KW - Finance N1 - Its , Accounting practice report, 14 ER -