11\/24\/11 Column – Koreatown Daily<\/p>\n

\ud68c\uacc4\uac70\ub798\ub97c \ud45c\ud604\ud558\ub294 \ub450 \uac00\uc9c0\uc758 \uc8fc\uc694\ubc29\ubc95\uc778 \ud604\uae08\uc8fc\uc758(Cash Basis)\uc640 \ubc1c\uc0dd\uc8fc\uc758(Accrual Basis)\uc5d0 \ub300\ud574 \uc54c\uc544\ubcf4\uace0\uc790 \ud55c\ub2e4. \uc774 \ub450 \ubc29\ubc95\uc740 \uac01\uac01\uc758 \uc7a5\uc810\uacfc \ub2e8\uc810\uc774 \uc788\ub2e4.
\n\ud604\uae08\uc8fc\uc758(Cash Basis)
\n\ud604\uae08\uc8fc\uc758 \ud68c\uacc4\uae30\uc900\uc740 \ud604\uae08\uc218\ub839\uacfc \ud604\uae08\uc9c0\uae09\uc774 \ubc1c\uc0dd\ud560 \ub54c \uae30\uc785\ud558\ub294 \ubc29\ubc95\uc774\ub2e4. \ud604\uae08\uc8fc\uc758 \ud68c\uacc4\ubc29\ubc95\uc5d0\uc11c\ub294 \ud604\uae08\uc744 \ubc1b\uc558\uc744 \ub54c \uc218\uc775\uc744 \uc778\uc2dd\ud558\uace0 \ud604\uae08\uc744 \uc9c0\ubd88\ud558\uc600\uc744 \ub54c \ube44\uc6a9\uc744 \uc778\uc2dd\ud55c\ub2e4. \ud604\uae08\uc8fc\uc758 \ud68c\uacc4\ub294 \uc57d\uc18d\uc5b4\uc74c\uc774\ub098 \ubbf8\ub798\uc5d0 \ud604\uae08\uc774\ub098 \uc11c\ube44\uc2a4\ub97c \ubc1b\uc744 \uac83\uc744 \uae30\ub300\ud560 \uacbd\uc6b0 \uc608\ub97c \ub4e4\uc5b4 \ubbf8\uc218\uae08\uc774\ub098 \ubbf8\uc9c0\uae09\uae08\uc5d0 \ub300\ud558\uc5ec \uc778\uc2dd\ud558\uc9c0 \uc54a\ub294\ub2e4.
\n\ud604\uae08\uc8fc\uc758 \ud68c\uacc4\uc5d0\uc11c\ub294 \uc7ac\uace0\uc790\uc0b0\uc774 \uc5c6\ub2e4. \uc218\uc775\uc744 \uc704\ud558\uc5ec \ubb3c\uac74\uc774\ub098 \uc7ac\ub8cc\ub97c \uad6c\uc785\ud588\uc744 \ub54c \ud604\uae08\uc774 \uc9c0\ubd88\ub418\uc5c8\uc73c\uba74 \uc9c1\uc811\ube44\uc6a9\uc73c\ub85c \uacc4\uc0b0\ub41c\ub2e4.
\n\ud604\uae08\uc8fc\uc758\ub294 \uc774\uc6a9\ud558\uace0 \uc0ac\uc6a9\ud558\ub294\ub370 \uac04\ub2e8\ud558\uace0 \uc26c\uc6b4 \ubc29\ubc95\uc774\ub2e4. \uadf8\uac83\uc740 \uc815\ud655\ud55c \ud604\uae08\ud750\ub984\uc744 \ubcf4\uc5ec\uc8fc\uace0 \uc788\uace0 \ub610\ud55c \uc778\ubcf4\uc774\uc2a4\ub97c \ub098\uc911\uc5d0 \ubc1c\uc1a1\ud558\uc5ec \uacfc\uc138\ud45c\uc900(Taxable Income)\uc744 \uc5f0\uae30\ud560 \uc218 \uc788\ub2e4.
\n\ud604\uae08\uc8fc\uc758\ub294 \ud68c\uacc4\uae30\uc900\uc758 \ub300\ud45c\uc801\uc778 2\uac00\uc9c0 \uc6d0\uce59\uc778 \uc218\uc775\uc778\uc2dd\uc6d0\uce59(Revenue Recognition Principle)\uacfc \ub300\uc751\uc6d0\uce59(Matching Principle)\uc5d0 \ub9de\uc9c0 \uc54a\ub294\ub2e4. \uc218\uc775\uc778\uc2dd\uc6d0\uce59\uc5d0\uc11c\ub294 \uc218\uc775\uc740 \ud604\uae08\uc744 \ubc1b\uc558\uc744 \ub54c\uac00 \uc544\ub2c8\ub77c \uc218\uc775\uc774 \ubc1c\uc0dd\ud558\uc600\uc744 \ub54c(Earned) \uc778\uc2dd\ud574\uc57c \ud55c\ub2e4. \ub300\uc751\uc6d0\uce59\uc740 \ube44\uc6a9\uc740 \ud604\uae08\uc774 \uc9c0\ubd88\ub420 \ub54c\uac00 \uc544\ub2c8\ub77c \uad00\ub828\ub41c \uc218\uc775\uacfc \ub300\uc751\ub418\uc5b4\uc57c \ud55c\ub2e4\ub294 \uc6d0\uce59\uc774\ub2e4.
\n\ud604\uae08\uc8fc\uc758\ub294 \uac04\ub2e8\ud558\uace0 \ube44\uc6a9\uc774 \uc801\uac8c \ub4dc\ub294 \uc7a5\uc810\uc774 \uc788\uc73c\ub098, \ubbf8\uc218\uae08\uc774\ub098 \ubbf8\uc9c0\uae09\uae08\uc744 \uc778\uc2dd\ud558\uc9c0 \uc54a\uae30 \ub54c\ubb38\uc5d0 \uc190\uc775\uc744 \uc815\ud655\ud788 \uacc4\uc0b0\ud558\ub294\ub370 \uc27d\uc9c0 \uc54a\ub2e4.<\/p>\n

\ubc1c\uc0dd\uc8fc\uc758(Accrual Basis)
\n\ubc1c\uc0dd\uc8fc\uc758 \ud68c\uacc4\uae30\uc900\uc740 \uc218\uc775\uc740 \uc218\uc775\uc774 \ubc1c\uc0dd\ud558\uc600\uc744 \ub54c(Earned) \uc778\uc2dd\ud558\uace0, \ube44\uc6a9\uc740 \ubc1c\uc0dd\ud558\uc600\uc744 \ub54c(Incurred) \uc778\uc2dd\ud55c\ub2e4. \uc218\uc775, \ube44\uc6a9\uc758 \uc778\uc2dd\uacfc \ud604\uae08\uc218\ub839, \ud604\uae08\uc9c0\uae09 \uc0ac\uc774\uc758 \ucc28\uc774\ub97c \uae30\ub85d\ud558\ub294\ub370 \ucd94\uac00\uc801\uc778 \uacc4\uc815\uc774 \ub9cc\ub4e4\uc5b4\uc838\uc57c \ud55c\ub2e4.
\n\ud604\uae08\uc744 \ubc1b\uae30 \uc804\uc5d0 \uc218\uc775\uc774 \uc778\uc2dd\ub418\uc5b4\uc9c0\uba74 \uc678\uc0c1 \ub9e4\ucd9c\uae08(Accounts Receivable)\uacfc \uac19\uc774 \ubbf8\uc218 \uc218\uc775\uacc4\uc815(Accrued Revenue Account)\uc5d0 \uae30\ub85d\ub41c\ub2e4. \ud604\uae08\uc744 \ubc1b\uc740 \ud6c4\uc5d0 \uc218\uc775\uc774 \uc778\uc2dd\uc774 \ub418\uba74 \uc120\uc218\uc218\uc775(Unearned Revenue)\uacfc \uac19\uc774 \uc774\uc5f0\uc218\uc775\uacc4\uc815 (Deferred Revenue Account)\uc5d0 \uae30\ub85d\ub41c\ub2e4.
\n\ud604\uae08\uc774 \uc9c0\ubd88\ub418\uae30 \uc804\uc5d0 \ube44\uc6a9\uc774 \uc778\uc2dd\ub418\uba74 \uc678\uc0c1\ub9e4\uc785\uae08(Accounts Payable)\uacfc \uac19\uc774 \ubc1c\uc0dd\ube44\uc6a9\uacc4\uc815\uc5d0 \uae30\ub85d\ub41c\ub2e4. \ud604\uae08\uc774 \uc9c0\ubd88\ub418\uace0 \ub09c\ud6c4 \ube44\uc6a9\uc774 \uc778\uc2dd\ub418\uba74 \uc120\uae09\ube44\uc6a9(Prepaid Expense) \uacfc \uac19\uc774 \uc774\uc5f0\ube44\uc6a9\uacc4\uc815(Deferred Expense Account)\uc5d0 \uae30\ub85d\ub41c\ub2e4.
\n\uac8c\ub2e4\uac00 \uc7ac\uace0\uc790\uc0b0\uacc4\uc815\uc740 \ubc1c\uc0dd\uc8fc\uc758 \ubc29\ubc95\uc5d0 \ub530\ub77c \uc0ac\uc6a9\ub41c\ub2e4. \ud310\ub9e4\ub97c \uc704\ud558\uc5ec \uad6c\uc785\ud55c \uc0c1\ud488\uc774\ub098 \uc7ac\ub8cc\ub294 \uc720\ub3d9 \uc790\uc0b0(Current Asset)\uc73c\ub85c \uae30\ub85d\ub418\uace0 \uadf8 \uae30\uac04 \ub3d9\uc548\uc5d0 \ud314\ub9b0 \ubb3c\uac74\uc740 \ub9e4\ucd9c\uc6d0\uac00(Cost of Goods Sold)\ub85c \uae30\ub85d\ub41c\ub2e4.
\n\ubc1c\uc0dd\uc8fc\uc758 \ub2e8\uc810\uc740 \ud604\uae08\uc8fc\uc758\uc5d0 \ube44\ud574\uc11c \ubcf5\uc7a1\ud558\uace0 \ube44\uc6a9\uc774 \ub9ce\uc774 \ub4e4\ubfd0\ub9cc \uc544\ub2c8\ub77c \ub300\uae08\uc744 \ubc1b\uae30 \uc804\uc5d0 \uc218\uc775\uc5d0 \ub300\ud55c \uc138\uae08\uc774 \ubc1c\uc0dd\ud55c\ub2e4. \uadf8\ub807\uc9c0\ub9cc \ubc1c\uc0dd\uc8fc\uc758\ub294 \ud604\uae08\uc8fc\uc758\ubcf4\ub2e4 \uc7a5\uae30\uac04\uc5d0 \uac78\uccd0 \uc0ac\uc5c5\uc774 \uc5b4\ub5bb\uac8c \uc9c4\ud589\ub418\ub294\uac00\uc5d0 \ub300\ud55c \uc815\ud655\ud55c \uccad\uc0ac\uc9c4\uc744 \ubcf4\uc5ec\uc900\ub2e4.
\n\ubbf8\uad6d \uc99d\uad8c\uc704\uc6d0\ud68c\ub294 \ubaa8\ub4e0 \uc0c1\uc7a5\ub41c \ud68c\uc0ac\ub294 GAAP(Generally Accepted Accounting Principles)\uc744 \ub530\ub974\ub3c4\ub85d \uc694\uad6c\ud558\uace0 \uc788\uc5b4 \ubaa8\ub4e0 \uc0c1\uc7a5\ud68c\uc0ac\ub294 \ubc1c\uc0dd\uc8fc\uc758\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud55c\ub2e4. \ubaa8\ub4e0 \uc0ac\uc5c5\uccb4\ub294 \uc7ac\ubb34\uc81c\ud45c\ubaa9\uc801\uc73c\ub85c \uc7a5\ubd80\ub97c \ubcf4\uad00\ud558\uace0 \uc138\ubb34\ubaa9\uc801\uc73c\ub85c \ub2e4\ub978 \uc7a5\ubd80\ub97c \ubcf4\uad00\ud558\uace0 \uc788\uc5b4\uc57c \ud55c\ub2e4.
\n\ub300\ubd80\ubd84 \ud68c\uc0ac\ub4e4\uc740 \uc138\uae08\ubcf4\uace0\uc2dc \ud604\uae08\uc8fc\uc758\uac00 \uc138\uae08\uc744 \uc774\uc5f0\ud558\uc5ec \uc8fc\uae30 \ub54c\ubb38\uc5d0 \ud604\uae08\uc8fc\uc758\ub97c \uc120\ud0dd\ud558\uace0 \uc2f6\uc5b4 \ud55c\ub2e4. \ubbf8\uad6d\uc138\uccad (IRS)\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ubaa8\ub4e0 \uc0ac\uc5c5\uccb4\uc5d0 \ub300\ud574 \ubc1c\uc0dd\uc8fc\uc758\ub97c \uc0ac\uc6a9\ud558\ub3c4\ub85d \uc694\uad6c\ud558\uc9c0\ub9cc \uc5b4\ub5a4 \uae30\uc900\uc744 \ucda9\uc871\ud558\uba74 \ud604\uae08\uc8fc\uc758\ub97c \uc0ac\uc6a9\ud560 \uc218 \uc788\ub3c4\ub85d \ud5c8\uc6a9\ud574 \uc900\ub2e4. \uc138\uae08\ubcf4\uace0\uc2dc \ud604\uae08\uc8fc\uc758\ub97c \uc120\ud0dd\ud558\uae30 \uc804\uc5d0 \uc138\uae08\uc804\ubb38\uac00\uc640 \uc0c1\uc758\ud558\uae30\ub97c \uad8c\ud55c\ub2e4.<\/p>\n

\ucd5c\uc900\uc21c CPA
\nPartner, UCMK, LLP<\/p>\n","protected":false},"excerpt":{"rendered":"

11\/24\/11 Column – Koreatown Daily \ud68c\uacc4\uac70\ub798\ub97c \ud45c\ud604\ud558\ub294 \ub450 \uac00\uc9c0\uc758 \uc8fc\uc694\ubc29\ubc95\uc778 \ud604\uae08\uc8fc\uc758(Cash Basis)\uc640 \ubc1c\uc0dd\uc8fc\uc758(Accrual Basis)\uc5d0 \ub300\ud574 \uc54c\uc544\ubcf4\uace0\uc790 \ud55c\ub2e4. \uc774 \ub450 \ubc29\ubc95\uc740 \uac01\uac01\uc758 \uc7a5\uc810\uacfc \ub2e8\uc810\uc774 \uc788\ub2e4. \ud604\uae08\uc8fc\uc758(Cash Basis) \ud604\uae08\uc8fc\uc758 \ud68c\uacc4\uae30\uc900\uc740 \ud604\uae08\uc218\ub839\uacfc \ud604\uae08\uc9c0\uae09\uc774 \ubc1c\uc0dd\ud560 \ub54c \uae30\uc785\ud558\ub294 \ubc29\ubc95\uc774\ub2e4. \ud604\uae08\uc8fc\uc758 \ud68c\uacc4\ubc29\ubc95\uc5d0\uc11c\ub294 \ud604\uae08\uc744 \ubc1b\uc558\uc744 \ub54c \uc218\uc775\uc744 \uc778\uc2dd\ud558\uace0 \ud604\uae08\uc744 \uc9c0\ubd88\ud558\uc600\uc744 \ub54c \ube44\uc6a9\uc744 \uc778\uc2dd\ud55c\ub2e4. \ud604\uae08\uc8fc\uc758 \ud68c\uacc4\ub294 \uc57d\uc18d\uc5b4\uc74c\uc774\ub098 \ubbf8\ub798\uc5d0 \ud604\uae08\uc774\ub098 \uc11c\ube44\uc2a4\ub97c \ubc1b\uc744 \uac83\uc744 \uae30\ub300\ud560 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-612","post","type-post","status-publish","format-standard","hentry","category-column"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/612","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/comments?post=612"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/612\/revisions"}],"predecessor-version":[{"id":613,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/612\/revisions\/613"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=612"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=612"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=612"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}