Ⅰ. 서 론
전자자료교환 시스템은 기업 간 문서 유통을 일정한 표준서식과 코드 체계에 따라 컴퓨터들 사이에서 상호 교환하는 시스템이다. 전자자료교환 시스템을 기반으로 유통시장에서 문서의 유통 메커니즘을 무역, 금용 그리고 의료 등의 분야에 제공하면서, 기업 비즈니스의 필수 불가결한
value. And depreciation expense also affects net income as the cost so it is allocated as depreciation expenses among the periods in which the asset is expected to be used. In other words, depreciation is not an attempt to record the changes in the market value of the asset but a systematic allocation of the total cost of depreciable asset(capital expenditure) to expenses(revenue expenditure) ove
value of inventory is lower than its cost
Companies must “write down” inventory to its net
realizable value
Net realizable value: Amount that company expects
to realize (receive from the sale of inventory)
Example of conservatism
LO 4
Lower-of-Cost-or-Net Realizable Value (1 of 2)
저가법
50Copyright 2019 John Wiley & Son, Inc.
Illustration: Assume that Gao TVs has the following lines of
me
Valuing Accounts Receivable
Current asset
Valuation (net realizable value) 순실현가치
Uncollectible Accounts Receivable
Sales on account raise possibility of accounts not
being collected
Seller records losses that result from extending
credit as Bad Debt Expense 대손상각비(손상차손)
16Copyright 2019 John Wiley & Sons, Inc.
Valuation of Accounts Receivable [AR평가]
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Position (partial)
34Copyright 2019 John Wiley & Son, Inc.
Now assume that Hydro-Slide issues an additional 1,000
shares of the €1 par value ordinary shares for cash at €5 per
share.Prepare the entry to record this transaction.
Cash 5,000
Share CapitalOrdinary (1,000 x €1)1,000
Share PremiumOrdinary 4,000
보통주주식발행초과금
Issuing Par Value Ordinary Shares for
Cash (2 of 3)
Value-Added Taxes Payable 부가세예수금(1 of 2)
Aconsumption tax
Tax is placed on a product or service whenever value
is added at a stage of production and at final sale
Cost to end user, normally a private individual, similar
to a sales tax
Tax is collected every time a business purchases
products from another business in the product’s
supply chain
11Copyright 2019 John Wiley & Sons, Inc.
Issuing Procedures (1 of 3)
Government laws grant corporations power to issue
bonds
Board of directors and shareholdersmust approve
bond issues
Board of directors must stipulate number of bonds to
be authorized, total face value, and contractual
interest rate
Terms of bond are set forth in a legal document called
a bond indenture 사채계약서
8Copyright 2019 John Wiley & Sons, Inc.
Financial Accounting
IFRS 4th Edition
Weygandt ●Kimmel ●Kieso
Chapter 9
Plant Assets, Natural Resources,
and Intangible Assets
유형자산, 자연자원, 무형자산
Plant Asset Expenditures (1 of 2)
Plant assets are resources that have
physical substance 물리형태(a definite size and shape),
are used in the operations 영업활동에사용of a business,
are not intended for sale 판매