Ⅰ. 서론
1981년에 기업회계기준이 제정된 이래 외화환산손익에 대한 회계처리는 수차례 개정되었다. 화폐성 외화자산ㆍ부채에 대한 외화환산손익은 발생연도의 당기손익으로 인식하여 손익계산서에 보고하는 것이 국제적으로 통용된 회계처리 방법이다. 그러나 우리나라에서는 1981년 기업회계기준
* M1, M2, M3
통화의 기능 및 정책목표에 따라 규정되는 통화량 지표이다.
M1은 일반적으로 지불수단이 되는 현금통화 및 요구불예금만을 포함하는 협의의 통화지표이며, 여기에 저축성 예금환이 포함되어 광의의 총통화 M2를 구성한다. M1, M2가 화폐의 창출 기능을 갖는 통화금융기관 만의 금융자산만을
ⅠDescribe the company
Brief presentation of corporation
1. History and Vision
In 1966, the parent corporation of STX Pan Ocean - BumYang Shipping Company was founded, focusing on Marine Transportation. During 90’s the company developed a lot providing shipping and container services. In 2004, the company changed its name as ‘STX Pan Ocean’, and the following year, 14 July 2005, the com
2. By recognizing rentals as equipment sales in the current period, does this increase or decrease Xerox’s sales revenue in the future period?
Since such creative accounting is basically moving up future revenue boost current revenue, Xerox’s revenue in future periods is expected to decrease. If dealt properly, Xerox would have recorded revenue by $10 each month However, if Xerox records it
2. By recognizing rentals as equipment sales in the current period, does this increase or decrease Xerox’s sales revenue in the future period?
Since such creative accounting is basically moving up future revenue boost current revenue, Xerox’s revenue in future periods is expected to decrease. If dealt properly, Xerox would have recorded revenue by $10 each month However, if Xerox records it