▶ 가결산(假決算; provisional settlement of accounts)
정규적인 회계기일이 아니고, 회계기간 도중에 가(假)마감으로 행하는 결산을 가결산이라 한다. 신설법인이 아닌 법인으로서 직전연도 납부세액이 없거나 또는 법인이 원하는 경우 가결산에 의해 법인세 중간예납을 할 수 있다.
▶ 가계정(假計定; temporar
The 18% discount rate would give an approximation to the correct NPVs for projects with all (or most) of the inflows in the first year.
The present value of $1 to be received one year from now, discounted at 18% is: $0.8475
The present value of $1 × (1 – 0.08) (that is, $0.92) to be received one year from now, discounted at 10% is: $0.8364
The former calculation overstates the correct a
Hong Kong
Overview
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H.K used to small fishing village where 7000 people lived in China. Since the Opium War has finished in a victory for U.K. And then H.K became famous city in the world as a colony. After that H.K has been made a trading country for extension to east asia by U.K. At first they focused on labor intensive industry and continuously increased rate of the export labor i