Regulation/Business Law9 REG - Business Law 2024 출제 범위 (AICPA) Area II of the REG section blueprint covers several business law concepts focused on the legal implications of business transactions and issues as they relate to accounting, auditing and financial reporting. The Area includes the following: • Government regulation of business, specifically employment taxes, worker classification laws, the Bankruptcy Abuse Prevention and Consumer Protection Act o.. 2024. 1. 28. R6 - M5: Business Structures Part 2 오답노트 MCQ-04838: Shareholders can contribute property into a corporation without being taxed, and may contribute such property as an exchange for stock as appraised by the directors. MCQ-04848: The corporation does not have the power to release Promoter from liability. The other party to the contract must agree to the release as well. Ratification도 불가: Technically, only a principal can ratify a contra.. 2024. 1. 28. Business Structure (1) GP Charging Order = 부담명령 General Partnership: 무한책임회사 2 or more persons, agree, to carry on as co-owners a business for profit 서류 없이도 expressly/impliedly 인정 (estoppel도 인정) An agreement to share profits gives rise to a presumption that the parties intended to form a partnership 파트너쉽 자체에는 과세 없고, 개인한테만 과세 Revised Uniform Partnership Act (RUPA): any partnership matters not in the ordinary course of busi.. 2024. 1. 27. Business Structures Summary 보호되어 있는 글 입니다. 2024. 1. 27. Federal Laws and Regulations - FICA, FUTA, ACA, WC Federal Insurance Contributions Act (FICA): 연방정부의 건강 보험 - 국민건강보험 개념. All full-time and part-time employees Self-employed with more than $400 net profit in a year All earned income from labor Gifts, interest, dividends 는 근로소득이 아님 Both employers and employee incl. Self-employed w/ more than $400 net profits in a year 납세는 고용인의 의무 (담세와 다름) 깜박하고 피고용인 몫을 안 냈으면/Federal Taxpayer ID 를 제 때 제출 안하면 벌금 깜박하고 .. 2024. 1. 27. UCC Article 2 vs. Common Law (Sale of Goods) Formation of contract 1. What makes it an offer U: Quantity C: Definite and certain 2. Irrevocable offer U: Option contracts w/o consideration IF the seller is a merchant, it was written upto 3 months contract C: Option contracts w/ consideration 3. Mirror Imange Rule U: not strict. Addition is valid unless opposed by the counterparty if both counterparties are merchants. Addition is considered .. 2024. 1. 18. R6 - M1 - Bankruptcy: Part 1 오답노트 MCQ-01888: garnish the debtor's wages: 채무자의 임금을 환수하여 채무자에게 돌려주는 행위. Acts as an automatic stay of actions 라는 것은 filing a valid petition in bankruptcy (유효한 파산 신청)을 함으로써 다음에 올 행동들을 "중지" 시키게 된다는 뜻. 문제의 의도를 반대로 파악해서 틀렸음. MCQ-01345: Chapter 7을 file할 수 있으면 Chapter 11을 file 할 수 있고 (추가로 7에선 안 됐던 철도 공사도 허락해 줌), Chapter 7을 file할 수 있으면 Chapter 13도 file할 수 있다.) (Chapter 11은 본디 사업자를 위한 제도 reorganization 이었는데 .. 2024. 1. 14. US Business Law 모르는 용어 정리 replevin: 압류(押留) 동산의 회복 (영장), 압류 동산 회복 소송 sheriff's sell: 강매 vis-a-vis: ~에 관하여 chattel paper: 동산 저당 증권 ancillary = auxiliary: 보조적인 petition: 파산 신청 절차 discharge: 빚 탕감 automatic stay: 파산 신청이 이루어지면 채무자의 재산에 대한 채권자의 회수행위가 자동적으로 중지됨. 이후 일정 요건이 충족되면 파산절차개시명령 (order of relief)가 법원에 의해 내려짐 insolvent: 지급 불능 상태의 promulgate: 반포하다, 널리 알리다 constitute: ~ 이 되는 것으로 여겨지다, ~이 되다, ~을 구성하다 pay stub = pay slip hypot.. 2024. 1. 9. R5 - M2 - Contracts: Part 2 #02293: Service contract -> Common Law of contracts. A contract modification is treated like a separate contract and requires consideration. Nevertheless, proof of the modification would be admissible into evidence. The parol evidence rule does not prohibit introduction of evidence of subsequent agreements, such as modification here. #05542: Specific performance is not available to enforce a con.. 2024. 1. 7. 이전 1 다음 반응형