(´ÜÀ§ : Ãµ¿ø)
(Ưº° 931)ÁÖ  Â÷  Àå  °ü  ¸®
(Àå 200)¼¼¿Ü¼öÀÔ
(°ü 220)ÀÓ½ÃÀû¼¼¿Ü¼öÀÔ
(Ç× 222)¼ø¼¼°èÀ׿©±Ý
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
37,200
31,800
69,000
ÁÖ  Â÷  Àå  °ü  ¸®
200
37,200
31,800
69,000
¼¼¿Ü¼öÀÔ
220
37,200
31,800
69,000
ÀÓ½ÃÀû¼¼¿Ü¼öÀÔ
222
36,000
0
36,000
¼ø¼¼°èÀ׿©±Ý
222-01
36,000
0
36,000
¼ø¼¼°èÀ׿©±Ý
¡Û¼ø¼¼°è À׿©±Ý
 = 
36,000
224
1,000
18,000
19,000
ÀüÀÔ±Ý
224-02
1,000
18,000
19,000
±âŸȸ°èÀüÀÔ±Ý
¡ÛÀϹÝȸ°è ÀüÀԱݠ(µµ½Ã°èȹÀÇ 10%)
 = 
19,000
227
0
10,000
10,000
ºÎ´ã±Ý
227-02
0
10,000
10,000
ÀϹݺδã±Ý
¡Û°ÇÃ๰ ºÎ¼³ÁÖÂ÷Àå ¼³Ä¡ºñ¿ë ºÎ´ã±Ý
   500,000        X        10°³¼Ò        X        2¸é
 = 
10,000
228
200
2,800
3,000
Àâ¼öÀÔ
228-04
200
2,800
3,000
°úÅ·á¼öÀÔ
¡ÛÁÖÁ¤Â÷À§¹Ý °úÅ·á
 = 
3,000

(´ÜÀ§ : Ãµ¿ø)
(Ưº° 931)ÁÖ  Â÷  Àå  °ü  ¸®
(Àå 200)¼¼¿Ü¼öÀÔ
(°ü 220)ÀÓ½ÃÀû¼¼¿Ü¼öÀÔ
(Ç× 229)°ú³âµµ¼öÀÔ
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
229
0
1,000
1,000
°ú³âµµ¼öÀÔ
229-01
0
1,000
1,000
°ú³âµµ¼öÀÔ
¡Û2002ȸ°è³âµµ ¹Ì¼ö³³ °ú¡±Ý °úÅ·á
 = 
1,000