추천자료
공인회계사 시험
[세무회계학]공인회계사(CPA)에대하여
[회계] 우리나라의 분식회계의 실태와 개선점
학교예산회계제도 종류, 학교예산회계제도 과정, 학교예산회계제도 효과, 학교예산회계제도 문제점, 학교예산회계제도 운영사례, 학교예산회계제도 과제
[분식회계] 분식회계
[학교예산회계제도]학교예산회계제도의 특성,유형,편성, 학교예산회계제도의 집행,우수사례,개선방안 분석
재무행정론2C)한국의 정부회계제도의 변화에 대해서 설명하라0
학교예산회계제도 구조, 학교예산회계제도 특징, 학교예산회계제도 편성, 학교예산회계제도 집행, 학교예산회계제도 성공사례,제언 분석
회계의종류 및 회계의분야(1.재무회계 2.원가회계 3.관리회계 4.세무회계)정리표 포함
국제회계기준(IFRS)와 기업회계기준(GAAP)의 차이점
소개글
[회계] Royal Caribbean Cruises & Carnival Corp에 대한 자료입니다.
목차
1. Introduction of the project
1) Purpose of project
2) Reasons for selecting companies : Carnival Corp. & Royal Caribbean Cruises
3) Expected contributions of project
2. General background and current trends of cruise industry
1) History of cruise industry
2) Characteristics of Cruise industry
3) Cruise Market
4) Cruise Industry Trends
3. First company – Carnival Corporation
4. Second company – Royal Caribbean Cruises Ltd.
5. Financial Statement Analysis
1) Impairment of Pullmantur related assets
2) Common-size Analysis
3) Comparative Analysis
4) Ratio Analysis
6. Summary of the Project
7. Recommendations for selecting companies
8. References & Appendix
본문내용
1. Introduction of the project
1) Purpose of project
Through the project, we want to build extensive knowledge about cruise industry and accounting analysis (common size analysis, comparative analysis, and ratio analysis). We believe that the project makes us accounting experts.
Cruise Industry has grown and continues to grow enormously in scale. It is frequently regarded as a small but significant sector of the tourism industry (Page, 2002), but this description is insufficient in recognizing inherent qualities and attributes that support the claim that cruising is an industry in its own right.
According to Ward (2011), the cruise industry has a $15 billion turnover. It employs over 100,000 shipboard officers and crew as well as approximately 15,000 employees ashore. Indirectly, the industry providers employment for food suppliers, engineering services, manufacturers, port agents and authorities, transport companies, tourist companies, hotels, destination companies, and car-hire and employment agents.