tax rate cuts on personal income and capital gains, as well as stabilization of the property market
2) Where is the current fashion industry going?
① Slowdown in fashion industry
Consumer confidence weakened this year, reflecting growing concern about the impact of the global financial crisis on Korea`s real economy, sales had slowed, and expressed uncertainty for the industry because
재정민주주의의 실현은 조세정의 확립으로부터 시작된다. 조세정의(tax justice)란 여러 가지 의미로 설명될 수 있겠지만, 한마디로 ‘사회구성원들에게 부과된 조세부담이 받아들일 수 있는 수준이어야 하며, 그 부담에 있어 조세부담의 공평성(equity)이 이루어진 상태’라 정의 내릴 수 있다. 즉 사회구
FINAL EXAM 18.06.2021
Please answer the three questions on the following page. Please read
carefully what is the question. Answer shortly, but remember to justify
your answers.
Please make sure mark clearly what questions and sub-questions you are answering: 1a, 1bi, 1bii, 2a, 2b, 3a, 3bi, 3bii, 3c
Question 1
What is the difference between ROCE (Return on Capital Employed) and EVA? Please expl
TAX RATE 0%
EMPLOYEE TAXES 15%
BENEFITS (AS A % OF SALARY) 25%
GENERAL ASSUMPTIONS
30-days receivables
No senior management team (CEO, CFO, COO)
No in-house accounting
Many assumptions are included in each worksheet
Year-over-year increases in R&D and marketing costs increase at the same rate as revenue
ILIA Financial Projections - DRAFT CONFIDENTIAL Page of
INCOME STATEMENT
2002 Total 2003 T
Financial Accounting
IFRS 4th Edition
Chapter 1
Accounting in Action
Weygandt ●Kimmel ●Kieso
Chapter Preview
Good decision-making depends on good information.
회계는기업의언어이고기업의사결정의기본정보이다.
Whatever your pursuits or occupation, the need for financial
information is inescapable. You cannot earn a living, spend money,
buy on credit, make an investment, or
profit)
- Invested capital included, e.g. ROCE
- Invested capital + cost of capital included, e.g. EVA
EBIT
ROCE =
Total assets -current liabilities
Net Income before tax + Financial Expenses
ROCE =
Total assets -non-interest bearing debt (av)
See: http://www.investopedia.com/terms/r/roce.asp
12.6.2021 Aalto University Executive Education
12.6.2021
Aalto University Executive Education
Corporations : Organization and Capital Stock Transactions
Contents
Corporation
Meaning
Characteristics
Forming a Corporation
2. Stock
Meaning of Common Stock
Ownership Rights of Stockholders
Proof of Stock Ownership
Stock Issue Considerations
3. Application
in Accounting Principle
Corporate Capital
Issuance of Common Stock
Issuance of No-Par Common Stock
Purchase of Treasury Stock
Disposal of Tr
ACCOUNTING FOR PARTNERSHIPS
Study Objectives
Identify the characteristics of the partnership form of business organization.
Explain the accounting entries for the formation of a partnership.
Identify the bases for dividing net income or net loss.
Describe the form and content of partnership financial statements.
Explain the effects of the entries to record the liquidation of a partnership.
Accoun