분류 전체보기285 [REG] 1040 분석 Line 1. 급여나 직장에서 받게된 benefit - Sec132(no additional cost benefit, qualified employee discount) - Life insurance 기본적으로 nondetectable/non taxable, * 만일 ER가 EE의 상속자가 받는걸 대신내주면 50K까지는 ER도 공제받을 수 있음 - Incentive stock option Qualified stock optionNon Qualified stock optionGrant date2 yearsNo income to the employeecompensation income(salary) to EE, deductible to ER.. 2024. 6. 23. [REG] 9. Ethics, Professional Responsibilities, and Federal Tax Procedures 9.1 Licensing and Disciplinary Systems9.1.1 State Board of AccountancyAuthorityLicense- State License > State Board license 직접 관리, License fee 1년에 한번씩 납부, Continuing Professional Education(CPE)- CPA's license 관련 전반 업무 9.1.2 AICPA, CPA들이 가입- 사설기관: AICPA에서 정한 윤리 기준을 어길 경우, CPA에게 Sacnstion조치할수있음Automatic explusion 자동제명되는 경우- Felony commission(felony: imprison ≥ 1yr)- Willful failure to file tax ret.. 2024. 6. 19. [REG] 8. Government regulations 8.1 General definition8.1.1 Securities- Securities under the Securities Act of 1933 + Securities Exchange Act of 19341. TypeEquity securityDebt securityInstrumentInvestment contractInvestment profit derived from the effort of another(passive method)CS, PSbondpromissory note, checkInvestment of money in a common enterprise + expectation of profitlimited p's profit in limited pship * limited pship.. 2024. 6. 17. [REG] 7. Bankruptcy 7.1 General Definition1. Applicable laws + court - Title 11 of the United States Code + Federal court2. Purpose - for debtors: giving a change of new start - for creditors: distributing fairly - Stop the enforcement of a judgment lien against property in bankruptcy3 TypeType of BankruptcyChapterRepayment methodsEducation-voluntary petitionIndividual7LiquidationCredit counseling + financial m.. 2024. 6. 16. [REG]6. Secured Transaction 6.1 Applicable Laws- Uniform commercial code 9(담보관련)- Common law + other statutes(artisan lien, mechanic lien) 6.2 Scope of Secured Transactions1. Basic concept- Debtor, Creditor- $ collateral = attachment(D, C간의 계약)- Recording to the secretary of State = perfection (신고완료, potential creditor에게 알려줌)- Debtor is in default > foreclosure 경매2. Collateral subject to Uniform Commercial Code 9- Tangib.. 2024. 6. 14. [연남동 데이트] 밀크티 맛집 Dawson 오픈런 후기(메뉴 있음) 친구가 연남동을 가면 꼭 가보고 싶다고 노래하던 밀크티 집이 있었어요. 그래서 이번에 연희동을 간 김에~~ 그 밀크티 집을 검증하러 가봤습니다! 이름은 기억이 안 난다며 친구가 예전에 방문했던 감?만 따라서 찾아간 밀크티집ㅎㅎㅎ 많이 안 헤매어서 너무 다행이에요....여러분은 꼭 아래 지도를 보고 가세요.https://place.map.kakao.com/43859487 조앤도슨서울 마포구 동교로41길 31 1층 B102호 (연남동 254-8)place.map.kakao.com 조앤도슨은 개조한 주택 일층에 있었어요. 연희동은 기존에 있는 주택에 감성을 더해서 사용하는 경우가 많은 것 같아요.가는 길에도 카페랑 조그마한 상점들이 많아서 즐겁게 구경하면서 갔어요. 근데 오픈전인데 사람이 이미 꽤 많네요?.. 2024. 6. 13. [REG] Business structure 5.1 Sole proprietorships- one owner = business entity =legal entity- not required to file secretary of state- transferable ownership + int- pass-through taxation 5.2 General partnerships5.2.1 Applicable law Revised Uniform Partnership Act (RUPA) 5.2.2 Formation of (general) partnership1. Definition of partnership- 2 or more than 2persons- business for profit- Carry on-infinite period- co-owners.. 2024. 6. 12. [REG] Agency 4.1 Creation of Agency RelationshipDefinition- Agency is the fiduciary relationship- agency shall act on the principal's behalf- subject to the principal's control- manifests assent Capacity to create an agency relationship PrincipalAgentAdultooPartnershipooCorporationooMinorxoUnincorporated associationxo Special issues- Principal- agent-subagent * subagent는 agent, principal 모두에게 Fiduciary dut.. 2024. 6. 10. [REG] Debtors, Creditors, Guarantors 3.1 Debtor vs CreditorDebtor breaches the contract(fails to pay money, the creditor may proceed with legal actions)1) Pre-judgment attachment 딱지붙이는 것, 손대지마2) Garnishment 원천징수 garnishment up to 25% of the employee's wage Multiple creditors1) Composition agreement- by bankruptcy code or state statutes- created bet creditors- consideration is necessary bet creditors, reduction of the debt amount.. 2024. 6. 9. 이전 1 ··· 6 7 8 9 10 11 12 ··· 32 다음 반응형
