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Hotye United Electronic Services

Claude P. Lanfranconi; Michael Wang

商品編號:9B01B015
出版日期:2001/10/18
再版日期:2009/07/12
商品來源:
商品主題:Accounting; International Business
商品類型:Case (Field)
涵蓋議題:China;Financial Reports/Disclosure;Accounting Principles;Income Determination;Depreciation
難易度:4 - Undergraduate/MBA
內容長度:9 頁
地域:China
產業:Administrative; Support; Waste Management and Remediation Services
事件年度:2001

The entrepreneurs of the Regical Electronics Company Limited, a financial software and integrated system developer in Guangzhou, have perceived a new e-business opportunity in the sale of an electronic payment system. To implement the Hotye business project, a new company is established, and the immediate task for the chief financial officer is to seek financing sources for the huge investment and to determine the appropriate accounting policies that will help the new company decide on its business and financial strategies. Two significant financial reporting issues are the depreciation of the Hotye electronic payment terminals and the method of revenue recognition, as various approaches of depreciation and revenue recognition can produce different impacts on taxation and on the bottom line.

教學手冊:Hotye United Electronic Services - Teaching Note
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