Ⅰ. 기업 소득세
■소득이라 함은 연간 총수입금액에서 필요경비를 공제한 금액을 말한다.
소득금액 = 연간총수입금액 - 필요경비
-이때 장부를 기장하지 않은 사업자의 경우에는 총수입금액에 업종별 표준소득률을 곱하여 소득금액을 계산한다(발생소득분부터는 표준소득율제도가 폐지되고 기
3) Put Option Valuation
A Pall Option confers the right on its holder, without the obligation, to sell the underlying asset at a certain date for a certain price. Only a little extra work is needed to value put options. Basically , we just pretend that a put option is a call option and use the Black-Scholes formula to value it. We then use the put-call parity condition to solve for the put valu
formula above means that, if the value of up-tick and down-tick is smaller than the value of ‘S-K’, show ‘S-K’, if the option price is larger, then show.
For the put options,
=IF((EXP(-$D$5*옵션가격!$K$2)*(B13*$I$5+B15*$J$5))
About 40% size of Luxury market(Department store sales standard)
Sencondhand Luxury market is expected to build up as Luxury market builds up
Strengths
- Opportunity to get luxuries
- Guaranteed quality
- Low-price
- A/S
- Resale
Weakness
Low quality rather than new product
Lack of Diversity
Opportunity
-Growth of secondhand market
-Growth of luxury m
Formula: 15x0.77x0.5/0.77
③Total Labor cost
Total Labor cost (Direct Labor)
Formula:
Cost per labor hour assembly x Labor hour per unit assembly +
Cost per labor hour testing x Labor hour per unit testing
④Direct Material cost, Total overhead cost, selling price
These data were specified in detailed product report so we didn’t make any assumptions.