the contract of service provision, revenues are recognized according to the progress standards. A progress ratio is calculated by the percentage of real-accumulated-accrual costs to the total expected costs.
2. Allowance for Doubtful Debts
KAL sets up the allowance for bad debts to its receivables by estimating the probability of future bad debts at the time of the closing the journal entry.
income?
When Xerox posted the journal entry for “exposed receivables” after they have admitted it, it would have meant a decrease in the book value of account receivables. Because a portion of account receivables have turned uncollectible, the contra-account, the allowances for bad debts, should be debited as the account receivables are credited. The total asset value would decrease in cons
Ground 15층
Under ground 2층
275room
Banquet
Business Center
Restaurants
Wedding
Pride as International Event Center Hotel
The largest Facilities
in Busan
Spacious
underground
car park access
Lack of differentiated marketing, positive publicity
No upgrade of facilities
Lack of staffs service mind
"Visit korea year"
2010-2012
Various international eve
1. Imagine you are Bill. How would you explain to Mary the relationship between risk and return of individual stocks?
-기대수익율과 위험(Expected Rate of Return and Risk)-
먼저, 개인주식의 수익률과 위험과의 관계를 설명하기 전에 그에 대한 개념부터 알아야 할 필요가 있다. 수익률은 보통 기대수익률을 말하는데, 기대수익률은
1, Fan culture of idol singers
1) Overall fan culture of idol singer in Korea
Korean idol culture is shorter than Japanese idol culture. In Japan, idol singer existed in 1960s, so idol fandom and fan culture of idol are set in Japan. But in Korea, H.O.T. who is made by SM Entertainment in 1990s is representative idol singer. They had got a lot of popularity from teenagers and contributed g