■ 이중렬 회계사의 부동산 세금 컬럼 외상매출금의 대손상각: 떼인 돈은 어떻게 기록하나 외상으로 거래하다보면 불가피하게 돈을 떼이는 경우도 있다. 외상으로 물건을 팔고/서비스를 제공하였는데, 그 돈을 못받게 되는 것을 회계용어로는 ‘대손상각’이라고 한다. 대손상각: 폐업, 사망 등 채무자의 상환능력이 없거나 청구권이 소멸되어 회수가 불가능한 채권에서 발생한 손실을 말하며 대손손실, 대손금이라고도 한다. 대손상각비: 회수가 불확실한 매출채권에 대하여 산출한 대손추산액과 회수가 불가능한 매출채권을 상각처리한 것을 말한다. [출처: 네이버 지식백과, 대손상각 (시사경제용어사전, 2017. 11, 기획재정부)] [사례1] IT개발자로 일하고 있는 남도산씨는 지난 1년간 프로젝트를 하나 수주하였다. 총 계약금액이..

Young family pays $8.23 Million for Remuera trophy home A nearly new mansion located in Oakland's Remuera now boasts a garage with a turntable, a heated swimming pool, and a gym facility. This luxurious abode was recently purchased by a young family for a staggering $8.23 million. According to OneRoof, the residence is situated on Orakei Road and comprises five bedrooms and five bathrooms. Compl..

Magnitude 6 earthquake shakes New Zealand's Kermadec Islands A magnitude 6.0 earthquake struck the waters off New Zealand's coast. A magnitude 6.0 earthquake struck the Kermadec Islands, north of New Zealand, on Monday, according to the US Geological Survey. The earthquake's epicenter was located at a latitude of 29.95 S and a longitude of 177.52 W, with a depth of 23 kilometers. This informatio..

Tauranga, Mount Maunganui residents call for better air quality Mount Maunganui, New Zealand - Residents and visitors of the Mount Maunganui region are emphasizing the importance of improving air quality alongside the area's growth and safe mobility. The Tauranga Council is reported to be in discussions with the Mount Maunganui and Arataki community about a draft plan addressing these concerns, ..

Auckland Townhouse Development in Flood-Prone Area Sparks Outrage Auckland, January 27 - Following record-breaking rainfall due to climate change, the Onehunga area in Auckland was inundated by a devastating flood. Now, a new townhouse development plan in this area has sparked controversy among local residents and potential buyers. Residents claim that this development is a misguided plan that c..

New Zealand Housing Market: Decreased Concerns of Decline and Shifting Buyer Sentiments In the midst of heated discussions about the optimal time to enter the New Zealand real estate market, the latest ASB Housing Confidence Survey indicates a shift in expectations. Only 8% of respondents anticipate a continuous decline in housing prices, marking a significant 34% decrease from the previous quar..

Statistics New Zealand Releases Q3 2023 Consumer Price Index (CPI) and Housing Price Increase New Zealand's Consumer Price Index (CPI) rose by 5.6% year-on-year from July to September 2023, as reported. Citing data released by Statistics New Zealand, the publication noted that despite the third-quarter CPI increase being at its lowest level in two years, it still significantly surpasses the targ..