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\uc774\ubc88\uc5d0\ub294 \ubc95\uc778 Business\ub97c \uc790\uc0b0(Asset)\uc73c\ub85c \ub9e4\ub9e4\ud560 \ub54c\uc640 \uc8fc\uc2dd(Share)\uc73c\ub85c \ub9e4\ub9e4\ud560 \ub54c \ubc1c\uc0dd\ub418\ub294 \uacb0\uacfc\ub97c \ub9e4\uc218\uc790(Purchaser) \uc785\uc7a5\uc5d0\uc11c \uc124\uba85\ud558\uc5ec \ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n
\u201c\uc790\uc0b0 \ub9e4\ub3c4\uc790 \/ Vendor\u2019s Point of View\u201d<\/p>\n
Kim Japanese Restaurant Ltd.\uac00 \ubcf4\uc720\ud558\uace0 \uc788\ub358 $250,000\uc758 Business\ub97c $180,000\uc758 \uac00\uaca9\uc5d0 \uc790\uc0b0(Asset)\uc73c\ub85c \ub9e4\uc785\ud558\uc2e4 \uacbd\uc6b0 \ub9e4\uc785\uc790\ub294 \ub9e4\ub3c4\uc790\uc758 \uc7a5\ubd80\uac00\uaca9\uc774 \uc5bc\ub9c8\uc778\uc9c0\ub294 \uad00\uacc4\uc5c6\uc774 \ub9e4\uc785\uc790\uc5d0\uac8c\ub294 \ub9e4\ub9e4 \ud569\uc758\uac00\uaca9 (Fair Market Value) $180,000\uc774 \uc6d0\uac00\uac00 \ub418\uc5b4 \ubaa8\ub4e0 \uac10\uac00\uc0c1\uac01, \uc989 amortization\uc744 \ub9e4\uc785\uac00\uaca9\uae30\uc900\uc73c\ub85c \ud558\uac8c \ud569\ub2c8\ub2e4.<\/p>\n
\ud55c\ud3b8, Equipment\ub97c \uad6c\uc785\ud560 \uc2dc\uc5d0\ub294 PST\ub97c \ub0a9\uc138\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4. $80,000\uc758 7%\uc778 $5,600\uc744 \ub9e4\uc785\uc2dc \ub0a9\uc138\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4. \uadf8\ub7ec\ubbc0\ub85c \ub9e4\uc785\uc790\uc758 Equipment & Furniture \uc6d0\uac00\ub294 $85,600\uc774 \ub429\ub2c8\ub2e4. Leasehold Improvement\uc640 Goodwill\uc5d0\ub294 PST\uac00 \ubd80\uacfc\ub418\uc9c0 \uc54a\uc73c\ubbc0\ub85c \ub9e4\uc785\uac00\uaca9\uc774 \uac10\uac00\uc0bc\uac01\uc758 \uae30\uc900\uc774 \ub429\ub2c8\ub2e4. (Leasehold: $30,000 Goodwill: $70,000)<\/p>\n
\ub9e4\ub3c4\uc790(Vendor)\uc640 \ub9e4\uc785\uc790(Purchaser)\uac00 \uc11c\ub85c \ud569\uc758\ud55c \uc8fc\uc2dd\ub9e4\ub9e4\uac00\uaca9\uc774 \ub9e4\uc785\uc790\uc758 \ub9e4\uc785 \uc6d0\uac00\uac00 \ub418\uba70, \ud1b5\uc0c1\uc801\uc73c\ub85c \uc790\uc0b0\ub9e4\uc785\uac00\uaca9\ubcf4\ub2e4 \ub0ae\uc740 \uae08\uc561\uc774 \uc8fc\uc2dd\ub9e4\uc785\uc6d0\uac00\uac00 \ub429\ub2c8\ub2e4. \ud55c\ud3b8, \uac10\uac00\uc0c1\uac01\uc740 \ub9e4\ub3c4\uc790\uac00 \uac00\uc9c0\uace0 \uc788\ub358 \uc7a5\ubd80\uac00\uaca9\uc744 \uae30\uc900\uc73c\ub85c \ud558\uac8c \ub429\ub2c8\ub2e4.<\/p>\n
\uad8c\uace0\uc0ac\ud56d
1)\uc8fc\uc2dd\uc73c\ub85c \uc778\uc218\ud558\uba74 \ubc95\uc778\uc5d0\uc11c \ubc1c\uc0dd\ub418\ub294 \uc18c\ub4dd\uacf5\uc81c\uac00 \uc790\uc0b0\uc73c\ub85c \uc778\uc218\ud588\uc744 \ub54c\ubcf4\ub2e4 \uc801\uc73c\ubbc0\ub85c, \ub9e4\uc785\uc790\uc758 \ubc95\uc778\uc138 \ubd80\ub2f4\uc774 \ub192\uc544\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.
2) \uc790\uc0b0\ub9e4\uc785\ubcf4\ub2e4 \ub0ae\uc740\uac00\uaca9\uc73c\ub85c \uad6c\ub9e4\ud560 \uc218 \uc788\ub2e4\uace0 \uc0dd\uac01\ud558\uace0 \uc8fc\uc2dd\uc73c\ub85c \uc778\uc218\ud558\uc2dc\ub294 \ubd84\uc740 \ud5a5\ud6c4 \uc8fc\uc2dd\uc73c\ub85c \ub2e4\uc2dc \ub9e4\ub3c4\ud560 \uc218 \uc5c6\uc744 \uacbd\uc6b0, \uc790\uc0b0\ub9e4\uc785\uc758 \uacbd\uc6b0\ubcf4\ub2e4 \uae08\uc804\uc801\uc73c\ub85c \uc190\ud574\ub97c \ubcfc \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.
2) \uc8fc\uc2dd\uc778\uc218\uc758 \uacbd\uc6b0, \ubc95\uc778\uba85\uc740 \ubcc0\uacbd\ub418\uc9c0 \uc54a\uace0 \ud68c\uc0ac\uc758 \uc8fc\uc8fc\ub9cc \ubcc0\uacbd\ub418\ubbc0\ub85c, \uc8fc\uc2dd\uc778\uc218 \uc2dc\uae4c\uc9c0 \uc138\ubb34 \ubc0f \ucc44\ubb34 \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc9c0\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uac80\ud1a0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.
\ub2e4\uc74c \ubc88\uc5d0\ub294 \ubc95\uc778\uc5d0\uc11c \uc8fc\uc8fc\uac00 \uc5b4\ub5bb\uac8c \ud22c\uc790\uae08 \ubc0f \uc18c\ub4dd\uc744 \ud68c\uc218\ud560 \uc218 \uc788\ub294 \uc9c0\uc5d0 \ub300\ud574 \uc124\uba85\ud574 \ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n
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\uc774\ubc88\uc5d0\ub294 \ubc95\uc778 Business\ub97c \uc790\uc0b0(Asset)\uc73c\ub85c \ub9e4\ub9e4\ud560 \ub54c\uc640 \uc8fc\uc2dd(Share)\uc73c\ub85c \ub9e4\ub9e4\ud560 \ub54c \ubc1c\uc0dd\ub418\ub294 \uacb0\uacfc\ub97c \ub9e4\uc218\uc790(Purchaser) \uc785\uc7a5\uc5d0\uc11c \uc124\uba85\ud558\uc5ec \ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4. \u201c\uc790\uc0b0 \ub9e4\ub3c4\uc790 \/ Vendor\u2019s Point of View\u201d \u201c\uc790\uc0b0\ub9e4\uc785\/Asset Purchase\u201d (\ud45c \uc774\ubbf8\uc9c0 \ucc38\uc870) Kim Japanese Restaurant Ltd.\uac00 \ubcf4\uc720\ud558\uace0 \uc788\ub358 $250,000\uc758 Business\ub97c $180,000\uc758 \uac00\uaca9\uc5d0 \uc790\uc0b0(Asset)\uc73c\ub85c \ub9e4\uc785\ud558\uc2e4 \uacbd\uc6b0 \ub9e4\uc785\uc790\ub294 \ub9e4\ub3c4\uc790\uc758 \uc7a5\ubd80\uac00\uaca9\uc774 \uc5bc\ub9c8\uc778\uc9c0\ub294 \uad00\uacc4\uc5c6\uc774 \ub9e4\uc785\uc790\uc5d0\uac8c\ub294 \ub9e4\ub9e4 \ud569\uc758\uac00\uaca9 (Fair Market Value) $180,000\uc774 \uc6d0\uac00\uac00 \ub418\uc5b4 \ubaa8\ub4e0 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-1341","post","type-post","status-publish","format-standard","hentry","category-jung-suk-accnt-new"],"_links":{"self":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/1341","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1341"}],"version-history":[{"count":6,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/1341\/revisions"}],"predecessor-version":[{"id":3551,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/1341\/revisions\/3551"}],"wp:attachment":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1341"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1341"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}