FRA

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Non Current Liabilities에는 크게 세 종류가 있다. Bond, Lease, Pension이 그것이다. 1. Bond -두 가지 종류의 현금흐름 발생: (1) periodic interest payments (2) repayment of principal at maturity -face value: 액면가 -coupon rate -coupon payment -effective rate of interest: the […]

PPE Acquisition (1) expense vs. capitalize –> effect on FS (2) acquisition cost (3) interest capitalization Depreciation (1) definition (2) how to calculate (3) others Valuation (1) revaluation (2) impairment 1. Acquisition (1) Capitalize –> future economic benefit이 probable한 경우에만! […]

우리가 배워야 할 것들 1. Basic Equation -Beginning Inventory + purchase = goods available for sale -goods available for sale = cost of goods sold + ending inventory 2. Acquisition 3. Cost Allocation Process -how to calculate -effect on FS […]

Financial Analysis에 새용되는 여러 방법론 1. Ratio Analysis 2. Common-size Analysis 3. Graphical Analysis 여러가지 Ratio들 1. (capital stock + additional paid in stock ) / Retained Earning -전자: 주주들에게 불입한 돈 -후자: 그렇게 해서 쌓인 돈 2.  부채비율 = […]

경영상의 행위(activity)는 크게 operating, investing, financing으로 나눌 수 있다. Financial Statement Element: The major classifications of assets, liabilities, owners’ equity, revenues, and expenses. -Account: specific records within each element where various transactions are entered. -chart of account(COA): 자기네 재무제표의 계정 […]

Understanding Income Statement 통상적인 손익계산서의 형태 Revenue (Cost of Goods Sold) –> CGS  or COGS Gross Profit (매출총이익) (Operating Expense) –> 1. selling expense 2. admin expense (including dep. exp) (판매관리비) Operating Profit (영업이익, 동일하지는 않지만 사실상 Earnings Before Interest […]

Financial  Reporting | Analysis  Financial Reporting FS + alpha 1) Balance Sheet (BS, Statement of Financial Position) 2) Income Statement (IS, Statement of Operating Result) 3) Cashflow Statement (CF) 4) Statement of Change In Equity (SE) + footnotes Analysis Ratio […]