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작성일 : 04-11-14 11:32
[기업회계] Property Planty & Equipment(30강)
 글쓴이 : ikwon2 (61.♡.187.204)
조회 : 8,631   추천 : 620   비추천 : 0  
27차시,28차시,





▒29차시
1. valuation of inventory review
lower one
cost-market(net realizable value,Replacement cost, Net realizable value)
 
2. Method of estimating Ending Inventory review

  Gross Profit method 
Invetory is estimated by using the GP percentage to convert sales to cost of goods presumed sold
->Not acceptable for either tax or annual financial reporting purposes
 
 
3. Special Problems review   
 
  Consignment sales(위탁판매)   
  Purchase commitment(매입약정)
   
4. Acquisition review
 
  Qualifying Assets 
Assets under construction which requires a period of time to get them ready for their intended use 
   
-Compute the Average Accmulated Expenditures
-Compute the Avoidable Interest
-Determine the interest cost to be Capitalized

5. Means of acquistion and valuation
1. Deffered payment contracts(이연지급계약)
-cash equivalent price로 기록
 if not availble, use present value with effective interest method

2. Self-construction
-All direct realted costs such as DM, DL, OH including interest costs

3. Lump sum purchases(일괄구매)
-Total const must be allocated on the basis of relative market value
CF) incremental Method(증분법)

4. Issuance of securities
-Asset's fair value or the fair value of the securities issued whichever is more determinable

5. Donation or gift(기부 및 증여)
-Acquisition
Donations from private commercial entities
Credited immediately to contribution gains

Donations from government units
Credited to donated capital(APIC)

-Donating fixed assets
Donation expense should be recorded at the fair market value of the donated asset

G/L should be recorded for the difference between the FMV and the BV of the donated asset



   
 
 
  1. Deferred payment contracts(이연 지급 계약)
 
 
 
  2. Self-construction
 
 
 
  3. Lump sum purchases(일괄 구매)
 
 
 
  4. Issuance of securities
 
 
 
  5. Donation or gift (기부 및 증여) 
 
  ㆍAcquisition. 
 
 
  ㆍDonating fixed assets.
 
   
 
 

 
 

Total 18
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18 [기업회계] 현금흐름표 (실무상 개인적 방법) 일반기업회… ikwon2 2014-02-05 7593 0 0
17 [기업회계] 연차수당 ikwon2 2013-02-21 8279 82 0
16 [기업회계] 【28-62】개발부담금 회계처리 ikwon2 2013-01-17 5380 87 0
15 [기업회계] 골프장회원권 회계처리 ikwon2 2012-02-22 9925 163 0
14 [기업회계] Property Planty & Equipment(30강) ikwon2 2004-11-14 8632 620 0
13 [기업회계] Quick Asset ikwon2 2004-11-14 10651 404 0
12 [기업회계] 채권'채무조정[기업회계기준서13호] 이석철 2003-12-03 8162 648 0
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7 [기업회계] 유가증권[기준서8호] ikwon2 2003-11-10 7652 441 0
6 [기업회계] 금융비용의 자본화[7호] 이석철 2003-11-07 8957 446 0
5 [기업회계] 대차대조표일 후 발생한 사건[6호] 이석철 2003-11-03 7882 447 0
4 [기업회계] 유형자산[기준서5호] ikwon2 2003-11-02 8114 412 0
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