Financial Accounting
IFRS 4th Edition
Chapter 3
Adjusting the Accounts
Weygandt ●Kimmel ●Kieso
Accrual-Basis Accounting 발생주의회계
and Adjusting Entries 수정분개
5Copyright 2019 John Wiley & Son, Inc.
Time period (or periodicity) assumption
기간별보고의가정:
Accountants divide the economic life of a business into artificial
time periods.
LO 1
Accrual-versus Cash-Basis Acc
of Costs (2 of 4)
Perpetual System 계속기록법
Maintain detailed records of the cost of each
inventory purchase and sale 매출원가인식
Records continuously show inventory that should be
on hand for every item
Company determines cost of goods sold each time a
sale occurs
8Copyright 2019 John Wiley & Sons, Inc.
time
Usually classified as current liability if due for
payment within one year of statement of financial
position date
7Copyright 2019 John Wiley & Sons, Inc.
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 s
Ⅱ.2 시스템에 대한 제어기의 영향
Ⅱ.2.1 P제어의 특징
오차에 비례하는 제어 신호를 내는 제어동작을 비례동작 또는 P동작이라고 부른다. 비례동작에는 위치비례동작(Position Proportional Action)과 시간 비례동작(Time Proportional Action)의 두 가지 방식이 있다.
위치 비례동작은 조작기의 위치가 제어
In Search of Memory
By Eric Kandel
① 에릭 캔델 약력
Eric Kandel is a Nobel Prize winner and University Professor of Neuroscience and co-director of the Center for Brain Science at Columbia University.
에릭 캔델은 노벨상 수상자이자 콜롬비아 대학의 신경과학 교수이며 뇌과학 센터 공동 책임자이다.
He began his career with psychoanalysis, st
- Western Blot -
1. SDS-PAGE한 gel을 Transfer Buffer에 넣어 담가 둔다.
2. Nitrocellulose membrane을 Methanol에 15초 동안 담가 둔다.
3. Nitrocellulose membrane을 ddH2O에 1분간 담가 둔다.
4. Nitrocellulose membrane을 1X Transfer Buffer에 넣어 담가 둔다.
5. Transfer (2h-2h 30'정도 소요됨)
사용기기: Trans-Blot® SD Semi-Dry Electrophoretic
Financial Accounting
IFRS 4th Edition
Chapter 4
Completing the
Accounting Cycle
Weygandt ●Kimmel ●Kieso
Preparing Closing Entries (2 of 2)
(Individual)
Expenses
Income
Summary
(Individual)
Revenues
Retained
EarningsDividends
Key:
1.Close Revenues to Income
Summary.
2.Close Expenses to Income
Summary.
3.Close Income Summary to
Retained Earnings.
4.Close Dividends to Retained
Earnings.
12
3
4
C
area with massive shopping malls, convenient public transportation, fancy restaurants.
...........중략
★[집/습관] 가족들이랑 집에서 뭐하는지 @@@@
Well… there are few activities that my family and I like to do at home. Actually on the weekdays, my family and I don’t get to spend that much time together cause we are super busy with our own stuff.
...........중략
Time) 상호작용이 가능한 쌍방향 커뮤니케이션을 통한 마케팅 활동을 온라인마케팅이라고 한다.
성공적 마케팅 활동의 전제 조건이 되는 ‘고객의 욕구’를 파악 한다는 것은 쉽지 않다. 쌍방향적(interaxtive)마케팅은 고객 욕구를 쉽게 파악하기 어려운 시대에 적합한 개념이라고 할 수 있다. 쌍방향적