![\"\"](\"http:\/\/todaysmoney.ca\/news\/wp-content\/uploads\/2019\/10\/\ud45c_0001.jpg\")
<\/p>\nkboard-comments domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /home1/todaysmoney/public_html/main/wp-includes/functions.php on line 6121kboard domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /home1/todaysmoney/public_html/main/wp-includes/functions.php on line 6121\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
“\uc790\uc0b0, \uc8fc\uc2dd \ub9e4\uc785\uc790 \/ Purchaser’s Point of View”<\/p>\n
1. “\uc790\uc0b0\ub9e4\uc785\/Asset Purchase” <\ud45c1><\/p>\n
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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.
\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)
\n2. “\uc8fc\uc2dd\ub9e4\ub9e4\/Share Purchase”
\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
\n1)\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.
\n2) \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.
\n2) \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.
\n\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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![\"\"](\"http:\/\/todaysmoney.ca\/news\/wp-content\/uploads\/2019\/10\/\uc815\uc11d.jpg\")
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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. “\uc790\uc0b0, \uc8fc\uc2dd \ub9e4\uc785\uc790 \/ Purchaser’s Point of View” 1. “\uc790\uc0b0\ub9e4\uc785\/Asset Purchase” <\ud45c1> 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 … Read more<\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[27,7],"tags":[],"class_list":["post-4419","post","type-post","status-publish","format-standard","hentry","category-js-accnt-column","category-column"],"_links":{"self":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts\/4419","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/comments?post=4419"}],"version-history":[{"count":2,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts\/4419\/revisions"}],"predecessor-version":[{"id":4423,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts\/4419\/revisions\/4423"}],"wp:attachment":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/media?parent=4419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/categories?post=4419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/tags?post=4419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}![\"\"](\"http:\/\/todaysmoney.ca\/news\/wp-content\/uploads\/2017\/04\/facebook_todays-money.jpg\")
<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"