(´ÜÀ§ : Ãµ¿ø)
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1210)±âȹ°¨»ç°ü¸®
(¼¼Ç× 1211)±âȹ°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
1210
306,036
25,240,787
25,546,823
±âȹ°¨»ç°ü¸®
1211
6,080
398,573
404,653
±âȹ°ü¸®
100
6,080
313,573
319,653
°æ»ó¿¹»ê
120
6,080
313,573
319,653
°æ»óÀû°æºñ
203
1,000
82,900
83,900
¾÷¹«ÃßÁøºñ
03 ½ÃÃ¥ÃßÁø¾÷¹«ÃßÁøºñ
1,000
82,900
83,900
¡ÛÁÖ¿ä ±ºÁ¤ ¾÷¹« ¹× ±¹Á¦±³·ù ÃßÁø
 = 
1,000
206
1,080
6,480
7,560
Àç·áºñ
02 ÀϽû翪ÀκÎÀÓ
1,080
6,480
7,560
¡Û°­Áø±º CIÃßÁø ÀϽû翪 ÀκÎÀÓ
   °æÁ¤     7,560,000      -       ±âÁ¤    6,480,000
 = 
1,080
303
4,000
1,450
5,450
Æ÷»ó±Ý
¡Û°ø¹«¿ø ¹× ¹Î°£ÀΠ¿ì¼öâ¾ÈÀÚ ½Ã»ó±Ý
   °æÁ¤     5,450,000      -      ±âÁ¤     1,450,000
 = 
4,000

(´ÜÀ§ : Ãµ¿ø)
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1210)±âȹ°¨»ç°ü¸®
(¼¼Ç× 1212)¿¹»ê°øÅë¿î¿µ
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
1212
285,456
24,626,773
24,912,229
¿¹»ê°øÅë¿î¿µ
100
285,456
24,626,773
24,912,229
°æ»ó¿¹»ê
110
153,806
17,380,236
17,534,042
ÀΰǺñ
101
153,806
17,380,236
17,534,042
ÀΰǺñ
02 ¼ö´ç
2,269
4,463,072
4,465,341
£ÛüÀ°½Ã¼³°ü¸®¼Ò£Ý 
¡Û½Ã°£¿Ü±Ù¹«¼ö´ç
  ¡© £¶  ±Þ      6,840   X  20½Ã°£  X  1¸í   X   4¿ù 
 = 
548
  ¡© £·  ±Þ      6,138   X  20½Ã°£  X  1¸í   X   4¿ù
 = 
491
  ¡© £¸  ±Þ      5,500   X  20½Ã°£  X  1¸í   X   4¿ù
 = 
440
  ¡© ±â´É£¹±Þ    4,932   X  20½Ã°£  X  2¸í   X   4¿ù
 = 
790
03 ±âŸÁ÷º¸¼ö
1,180
345,378
346,558
¡Û½Ã°£¿Ü±Ù¹«¼ö´ç
  ¡© Ã»  °æ
     4,947    X     2¸í    X    30½Ã°£    X      4¿ù
 = 
1,180
04 ÀÏ¿ëÀκÎÀÓ
150,357
1,372,518
1,522,875

(´ÜÀ§ : Ãµ¿ø)
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1210)±âȹ°¨»ç°ü¸®
(¼¼Ç× 1212)¿¹»ê°øÅë¿î¿µ
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
¡ÛÀÏ¿ëÀκÎÀÓ ºÎÁ·ºÐ
   °æÁ¤ 1,522,518,000      -      ±âÁ¤ 1,372,518,000 
 = 
150,000
¡Û½Ã°£¿Ü±Ù¹«¼ö´ç
  ¡© ½ºÆ÷Ã÷¼¾ÅÍ°ü¸®
      1,174    X     2¸í     X     38½Ã°£    X    4¿ù
 = 
357
120
131,650
7,246,537
7,378,187
°æ»óÀû°æºñ
202
21,850
371,480
393,330
¿©ºñ
01 ±¹³»¿©ºñ
¡â2,450
258,180
255,730
¡Û¿îÀü¿ø ÀüÁø´ëȸ Âü°¡ (1234-12-202-01·Î °ú¸ñº¯°æ)
 = 
¡â2,450
03 ±¹¿Ü¿©ºñ
24,300
113,300
137,600
¡Û2003 Ãʱް£ºÎ ¾ç¼º¹Ý ¹× ¿Ü±¹¾î°úÁ¤ ÇØ¿Ü¿¬¼ö
   °æÁ¤    9,800,000       -       ±âÁ¤    7,400,000
 = 
2,400
¡Û»çȸº¹Áö´ã´ç °ø¹«¿ø ÇØ¿Ü¿¬¼ö
   4,000,000               X                     1¸í
 = 
4,000
¡Û»çȸº¹Áö ¼±Áø Àå»ç½Ã¼³ ÇØ¿Ü¿¬¼ö
   3,500,000               X                     1¸í 
 = 
3,500

(´ÜÀ§ : Ãµ¿ø)
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1210)±âȹ°¨»ç°ü¸®
(¼¼Ç× 1212)¿¹»ê°øÅë¿î¿µ
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
¡Û¼±ÁøÀçÁ¤¿î¿µ ½ÇÅ ÆľǠÇØ¿Ü¿¬¼ö
   3,500,000               X                     2¸í
 = 
7,000
¡Ûȯ°æÁ¤È­¼¾ÅÍ ¼³Ä¡¿¡ µû¸¥ Æó±â¹°Ã³¸®½Ã¼³ º¥Ä¡¸¶Å·(ÀϺ»)
   1,200,000               X                     2¸í
 = 
2,400
¡Û¹Î°£¿ä¾÷ü ¼±ÁøÁö ½ÃÂû ÀμÖ
   1,500,000               X                     2¸í
 = 
3,000
¡ÛÇÑ.ÀÏ Àü½Â°ø¿¹Àü Âü¼®
   °æÁ¤    4,000,000       -        ±âÁ¤   2,000,000
 = 
2,000
203
109,800
1,198,200
1,308,000
¾÷¹«ÃßÁøºñ
04 ±âŸ¾÷¹«ÃßÁøºñ
109,800
1,114,200
1,224,000
¡Û±âŸ¾÷¹«ÃßÁøºñ
   °æÁ¤ 1,224,000,000      -      ±âÁ¤ 1,114,200,000
 = 
109,800

(´ÜÀ§ : Ãµ¿ø)
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1210)±âȹ°¨»ç°ü¸®
(¼¼Ç× 1213)¿¹»ê¿î¿µ
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
1213
3,560
80,646
84,206
¿¹»ê¿î¿µ
100
3,560
78,646
82,206
°æ»ó¿¹»ê
120
3,560
78,646
82,206
°æ»óÀû°æºñ
203
2,000
6,700
8,700
¾÷¹«ÃßÁøºñ
03 ½ÃÃ¥ÃßÁø¾÷¹«ÃßÁøºñ
2,000
6,700
8,700
¡ÛÁö¹æÀçÁ¤¿î¿µ ¹× Áö¿ªÇö¾È»ç¾÷ ÃßÁø
   °æÁ¤    5,500,000       -       ±âÁ¤    3,500,000
 = 
2,000
206
1,560
9,360
10,920
Àç·áºñ
02 ÀϽû翪ÀκÎÀÓ
1,560
9,360
10,920
¡Û¿¹»ê¿î¿µ Àü»ê °ü¸®¿ä¿ø
   °æÁ¤   10,920,000       -       ±âÁ¤    9,360,000
 = 
1,560

(´ÜÀ§ : Ãµ¿ø)
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1210)±âȹ°¨»ç°ü¸®
(¼¼Ç× 1214)°¨»ç°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
1214
940
13,500
14,440
°¨»ç°ü¸®
200
940
0
940
»ç¾÷¿¹»ê
220
940
0
940
ÀÚü»ç¾÷
207
940
0
940
¿¬±¸°³¹ßºñ
02 Àü»ê°³¹ßºñ
940
0
940
¡Û2003³âµµ °øÁ÷ÀÚ Àç»êµî·Ï °ü¸®½Ã½ºÅÛ À¯Áöº¸¼ö
   940,000                 X                     1½Ä
 = 
940

(´ÜÀ§ : Ãµ¿ø)
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1210)±âȹ°¨»ç°ü¸®
(¼¼Ç× 1215)ÀÇȸ¹ý¹«°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
1215
10,000
121,295
131,295
ÀÇȸ¹ý¹«°ü¸®
100
10,000
121,295
131,295
°æ»ó¿¹»ê
120
10,000
121,295
131,295
°æ»óÀû°æºñ
201
10,000
114,350
124,350
ÀϹݿºñ
01 ÀϹݿºñ
10,000
114,350
124,350
£±. ÀϹݼö¿ëºñ
¡Û°­Áø¸¸ °£Ã´»ç¾÷ ¼Ò¼Ûµî º¯È£»ç ¼öÀÓ·á
   °æÁ¤   68,000,000       -       ±âÁ¤   58,000,000
 = 
10,000