book
attend on = wait on = serve = 시중들다.
attend to = 주의하다. 열중하다.
on account of = because of
now that = since = ~이므로
a beauty = 미인 (a + 추상명사 = 보통명사)
miss = vt. ~이 없는 것을 깨달다
in the country = 시골에(country가 「시골」의 뜻으로 쓰링 때에는 the를 반드시 붙인다.
sew - sewed - sewn v. 꿰메
accounts receivables?
When account receivable is recognized to be uncollectible, it means that this account should decrease its book value. Therefore, the contra-account, the allowance for bad debts or the provision for bad debts, should recognized as much as the uncollectible account receivables.
There are two methods that are used to estimate bad debts: the percentage of credit sales method
book value of equipments and supplies is “zero” as of September 30th, 2009. If the company finished depreciation of equipments, the accumulated amount of depreciation cannot be zero and should be appropriated as net book value. But the fact that balance about equipments and supplies can mean the possibility of having disposed of it. Therefore, we managed to look up on those disposition detail
(2) Performance overview
Hyundai E&C ‘s main performance related to sales is consist of plant & electrical works. Second major performance is building & housing. According to this, new orders follow similarly. Plant & Electrical and building & housing new orders account for about 70 % of whole new orders.
(3) ROA
ROA(Return on Assets) = NOPAT / Average assets
① Tuksu E&C
ROA = {
accounting policies of KAL. Choose one interesting/doubtful accounting policy. Then, comment on the chosen accounting policy
I. Main accounting policies
We could find the main accounting policies of KAL by looking into its footnotes. We investigated its accounting policy for revenue recognition, allowance for doubtful debts, inventory valuation, and depreciation method.
1. Revenue Recog