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.
9. What is the superstar phenomenon? What factors create superstars in certain occupations and not in others?
슈퍼스타 현상은 미국 시카고대의 셔윈 로젠교수가 이름 붙인 것으로1등은 엄청난 보상을 받는 반면 차점자는 훨씬 작은 보상을 받는 승자독식(勝者獨食)현상을 이르는 말이다. 이러한 현상이 나타나는 이유는 스타
CASE 4
Part 1:
A. Describe the cost flow assumptions used in average cost, FIFO and LIFO methods of inventory valuation.
-The average cost method assumes cost of goods sold and ending inventory consist of a mixture of all the goods available for sale. The average unit cost applied to goods sold or to ending inventory is not simply an average of the various unit costs of purchases during the pe
(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 = {
Ⅰ. 국제금융시장
국제금융시장은 관점에 따라 다양하게 분류 정의될 수 있다.
첫째, 국제금융거래에 참여하는 당사자들의 거주지 국적에 따라 외국시장(foreign financial markets)과 역외시장(offshore financial markets)으로 구분할 수 있다. 외국시장은 거래당사자 중 거래지와 국적이 다른 일방이 참여하는 경
I. Introduction
1. Purpose of the Project
The purpose of this our group was to analyze two similar hospitality companies by using tools learned in accounting class. Based on annual reports of two companies, our group members learned how the terms learned in class is actually used in the report. We hope to understand how certain variation affects accounting items and identify why certain does
Income Statement Analysis. For Balance Sheet Analysis we choose ‘Flight equipment’, ‘Air traffic liability’, and ‘Accumulated deficit’. Lastly, we went further on ‘Current Ratio’, ‘ROA’, and ‘Debt to asset’ among 5 Ratio analysis and recommended for these two companies.
<Income Statement>
1. Wage Expense
2. Passenger Revenue
3. Fuel Expense
1. Fligh
Standard? 주거에 대한 기준 모호...
1960. Census Bureau에서 첫 주택조사, 결과는...?
서로 다른 기준을 가지고 조사했기 때문에 가치가 없었음
1970. Sub-standard Housing?
배관시설이 부족하거나 방의 수보다 사람의 수가 더 많은 주택으로 규정
이를 통해 2.7million의 가구가 Sub-standard라 측정됨
1973. 주택 조사(Hous
1. Introduction
(1) Introduction to the topic
On 14-15 April 2012, the 1st Trilateral Agricultural Ministers’ Meeting was hold in Jeju Island, Korea. Three countries discussed a lot of issues such as food security, infectious diseases of animals and plants, and economical cooperation for each other etc.
<15일 제주 롯데호텔에서 열린 제1차 한·중·일 농업장관회의에