notes payable 지급어음, accounts payable
매입채무, 미지급금, 단기차입금, unearned revenues 선수수익, and
accrued liabilities such as taxes 미지급세금, salaries and
wages미지급급여와임금, and interest payable 미지급이자.
Notes Payable (1of 4)
Written promissory note
Usually requires borrower to pay interest
Frequently issued to meet short-term financing needs
note)
a corporation’s distribution of cash or stock to its stock-holders on a pro rata(proportional) basis.
Types of dividends :
Dividends are generally reported
quarterly as a dollar amount per share.
What is a dividend?
1
Cash Dividends : 현금 배당
What is a cash dividends?
a proportional distribution of cash to stockholder.
Retained Earnings
1
Adequate Cash
2
A declaration of dividends
Financial Accounting
IFRS 4th Edition
Weygandt ●Kimmel ●Kieso
Chapter 12
Corporations: Organization, Share
Transactions, and Equity
자본회계
27Copyright 2019 John Wiley & Son, Inc.
If Delta Robotics has a balance of HK$800,000 in Share
CapitalOrdinary and HK$130,000 in retained earnings at the
end of its first year, its equity section is as follows:
Retained Earnings
Equity
Share capitalo
Note that the break-even point can be found algebraically as follows:
NPV = -Investment + [(PVA10/10%) (t Depreciation)] +
[Quantity (Price – V.Cost) – F.Cost](1 – t)(PVA10/10%)
Set NPV equal to zero and solve for Q:
Proof:
1. Revenue ¥31.84 B
2. Variable Cost 22.08
3. Fixed Cost 3.00
4. De
Ⅰ. 서 론
현재 지구촌은 FTA협정에 따른 각 나라 간의 무역시장이 점진적으로 개방되고 있어 수입과 수출이 자유롭게 진행되고 있다. 각 나라는 자국의 산업을 보호하고 무역에 있어 이익을 추구하기 위한 여러 가지 방안을 내 놓는데 그중 하나가 관세의 부과다. 관세의 부과와 더불어 외국과의 무역