(´ÜÀ§ : Ãµ¿ø)
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3200)Áö¿ª°æÁ¦°³¹ßºñ
(Ç× 3210)Áö¿ª°æÁ¦°ü¸®
(¼¼Ç× 3211)Áö¿ª°æÁ¦°³¹ß»ç¾÷
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
3200
294,850
5,448,458
5,743,308
Áö¿ª°æÁ¦°³¹ßºñ
3210
44,750
1,331,282
1,376,032
Áö¿ª°æÁ¦°ü¸®
3211
44,750
1,331,282
1,376,032
Áö¿ª°æÁ¦°³¹ß»ç¾÷
100
7,000
77,480
84,480
°æ»ó¿¹»ê
110
900
11,748
12,648
ÀΰǺñ
101
900
11,748
12,648
ÀΰǺñ
05 ÀϽû翪ÀκÎÀÓ
900
11,748
12,648
¡ÛÀ¯±Þ¹°°¡ Á¶»ç¿ä¿ø ÀκÎÀÓ
   °æÁ¤   5,172,000        -      ±âÁ¤    4,272,000
900
 = 
   (±º)   4,272,000        -      (±º)    4,272,000
)
(±º
   (Ư)     900,000        -      (Ư)        0
900
)
(Ư
120
6,100
65,732
71,832
°æ»óÀû°æºñ
201
800
37,082
37,882
ÀϹݿºñ
01 ÀϹݿºñ
800
37,082
37,882
1. ÀϹݼö¿ëºñ
¡ÛÁö¹æ¹°°¡ ¿ì¼ö ½Ã±º Æ÷»ó(È«º¸¹° Á¦ÀÛ)
   400,000                X                     2Á¾
800
 = 
800
)
(Ư
202
5,000
12,000
17,000
¿©ºñ

(´ÜÀ§ : Ãµ¿ø)
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3200)Áö¿ª°æÁ¦°³¹ßºñ
(Ç× 3210)Áö¿ª°æÁ¦°ü¸®
(¼¼Ç× 3211)Áö¿ª°æÁ¦°³¹ß»ç¾÷
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
03 ±¹¿Ü¿©ºñ
5,000
0
5,000
¡ÛÁö¹æ¹°°¡¿ì¼ö½Ã±º Æ÷»ó(°ø¹«¿ø ÇØ¿Ü¿¬¼ö)
   2,500,000               X                     2¸í
5,000
 = 
5,000
)
(Ư
301
300
8,650
8,950
ÀϹݺ¸»ó±Ý
11 ±âŸº¸»ó±Ý
300
1,950
2,250
¡ÛÁö¹æ¹°°¡ ¿ì¼ö½Ã±º Æ÷»ó±Ý(À¯°ø¹Î°£ÀΠ½Ã»ó)
   100,000                 X                     3¸í
300
 = 
300
)
(Ư
200
37,750
1,253,802
1,291,552
»ç¾÷¿¹»ê
210
¡â770,000
1,122,882
352,882
º¸Á¶»ç¾÷
207
30,000
0
30,000
¿¬±¸°³¹ßºñ
01 Çмú¿ë¿ªºñ
30,000
0
30,000
¡Ûº´¿µÀç·¡½ÃÀå È°¼ºÈ­ »ç¾÷
30,000
 = 
15,000
)
(±¹
15,000
)
(±º
401
¡â800,000
800,000
0
½Ã¼³ºñ¹×ºÎ´ëºñ
01 ½Ã¼³ºñ
¡â796,400
796,400
0
¡Û¸¶·®¸é ½ÃÀåȯ°æ°³¼± »ç¾÷(ÀÚü»ç¾÷À¸·Î ¸ñº¯°æ, Àü¾×°¨)
¡â796,400
 = 
   
¡â396,400
)
(±¹

(´ÜÀ§ : Ãµ¿ø)
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3200)Áö¿ª°æÁ¦°³¹ßºñ
(Ç× 3210)Áö¿ª°æÁ¦°ü¸®
(¼¼Ç× 3211)Áö¿ª°æÁ¦°³¹ß»ç¾÷
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
¡â400,000
)
(±º
03 ½Ã¼³ºÎ´ëºñ
¡â3,600
3,600
0
¡Û¸¶·®¸é ½ÃÀåȯ°æ°³¼± »ç¾÷(ÀÚü»ç¾÷À¸·Î ¸ñº¯°æ, Àü¾×°¨)
¡â3,600
 = 
¡â3,600
)
(±¹
220
807,750
130,920
938,670
ÀÚü»ç¾÷
401
807,750
60,000
867,750
½Ã¼³ºñ¹×ºÎ´ëºñ
01 ½Ã¼³ºñ
804,150
59,352
863,502
¡Û¸¶·®¸é ½ÃÀåȯ°æ°³¼± »ç¾÷(º¸Á¶»ç¾÷¿¡¼­ ¸ñº¯°æ)
   800,000,000              X              99.55/100
796,400
 = 
300,000
)
(±º
496,400
)
(Ư
¡Û°­ÁøÀ¾ 5ÀϽÃÀå ÇØ°¡¸² ½Ã¼³
   7,000,000                X                    1½Ä
7,000
 = 
¡Û°­ÁøÀ¾ 5ÀϽÃÀå Á¶¸íµî ¼³Ä¡
   150,000                  X                  5°³¼Ò
750
 = 
03 ½Ã¼³ºÎ´ëºñ
3,600
648
4,248
¡Û¸¶·®¸é ½ÃÀåȯ°æ°³¼± »ç¾÷(º¸Á¶»ç¾÷¿¡¼­ ¸ñº¯°æ)
   800,000,000             X               0.45/100
3,600
 = 
3,600
)
(Ư