총계정원장의 마감

총계정원장의 마감 방법   영미식 결산법과 대륙식 결산법이 있으나, 우리나라에서는 영미식 결산법을 사용하고 있다.   1) 수익․비용계정의 마감(영미식과 대륙식 동일) ① 집합 손익 계정을 설정한다. * 집합계정이란 2개 이상의 계정을 모아 집계하기 위한 계정이다.   ② 수익과 비용계정 잔액을 손익계정에 대체분개에 의하여 옮겨 적는다. <v:shapetype id=_x0000_t75 stroked="f" filled="f" path="m@4@5l@4@11@9@11@9@5xe" o:preferrelative="t" o:spt="75" coordsize="21600,21600"><v:stroke joinstyle="miter"></v:stroke><v:formulas><v:f eqn="if lineDrawn pixelLineWidth 0"></v:f><v:f eqn="sum @0 1 0"></v:f><v:f eqn="sum 0 0 @1"></v:f><v:f eqn="prod @2 1 2"></v:f><v:f eqn="prod @3 21600 pixelWidth"></v:f><v:f eqn="prod @3 21600 pixelHeight"></v:f><v:f eqn="sum @0 0 1"></v:f><v:f eqn="prod @6 1 2"></v:f><v:f eqn="prod @7 21600 pixelWidth"></v:f><v:f eqn="sum @8 21600 0"></v:f><v:f eqn="prod @7 21600 pixelHeight"></v:f><v:f eqn="sum @10 21600 0"></v:f></v:formulas><v:path o:connecttype="rect" gradientshapeok="t" o:extrusionok="f"></v:path><o:lock aspectratio="t" v:ext="edit"></o:lock></v:shapetype><v:shape style="POSITION: absolute; MARGIN-TOP: 453.54pt; WIDTH: 345.08pt; HEIGHT: 90.96pt; MARGIN-LEFT: 130.22pt; v-text-anchor: top; mso-position-vertical-relative: page; mso-position-vertical: absolute; mso-position-horizontal-relative: page; mso-position-horizontal: absolute" id=_x225704920 type="#_x0000_t75"><v:imagedata src="file:///C:\Users\HIT\AppData\Local\Temp\DRW00000c785cbb.gif" o:title="DRW00000c785cbb"></v:imagedata></v:shape> <TABLE style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-COLLAPSE: collapse; BORDER-RIGHT: #000000 0.28pt solid; mso-table-overlap: never"> <TBODY> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 12.04pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 160.4pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle colSpan=10> ㉮ 수익 대체 분개</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 14.88pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 157.56pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle colSpan=10> ㉯ 비용 대체 분개</TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 12.04pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 80.2pt; PADDING-RIGHT: 1.41pt; BACKGROUND: #e5e5e5; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2> 차 변</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 80.2pt; PADDING-RIGHT: 1.41pt; BACKGROUND: #e5e5e5; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle colSpan=8> 대 변</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 14.88pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 83.04pt; PADDING-RIGHT: 1.41pt; BACKGROUND: #e5e5e5; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle colSpan=7> 차변</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 74.52pt; PADDING-RIGHT: 1.41pt; BACKGROUND: #e5e5e5; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle colSpan=3> 대변 </TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 12.04pt; PADDING-RIGHT: 1.41pt; HEIGHT: 25.6pt; BORDER-TOP: medium none; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 80.2pt; PADDING-RIGHT: 1.41pt; HEIGHT: 25.6pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2> 상품매출이익 ××× 수수료 수익 ×××</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 80.2pt; PADDING-RIGHT: 1.41pt; HEIGHT: 25.6pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle colSpan=8> 손 익 ×××</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 14.88pt; PADDING-RIGHT: 1.41pt; HEIGHT: 25.6pt; BORDER-TOP: medium none; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 83.04pt; PADDING-RIGHT: 1.41pt; HEIGHT: 25.6pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle colSpan=7> 손 익 ×××</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 74.52pt; PADDING-RIGHT: 1.41pt; HEIGHT: 25.6pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle colSpan=3> 급 여 ××× 보 험 료 ×××</TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 12.04pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 80.2pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 77.36pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=7>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 23.4pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=4>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 80.2pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=7>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 71.68pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 12.04pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 332.84pt; PADDING-RIGHT: 1.41pt; HEIGHT: 25.6pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle rowSpan=2 colSpan=22> [대체기입] 󰀶</TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 12.04pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 12.04pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 80.2pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 66pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=5>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 46.12pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=8> 원 장</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 68.84pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=5>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 71.68pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 12.04pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 146.2pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=7> 상품매출이익</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 43.28pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=7>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 143.36pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=8> 급 여</TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 12.04pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: #000000 0.28pt dotted; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: #000000 0.28pt dotted; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 71.68pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle> 손 익 ×××</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 74.52pt; PADDING-RIGHT: 1.41pt; BACKGROUND: #e5e5e5; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt dotted; PADDING-TOP: 1.41pt" vAlign=middle colSpan=6> 발생액 ×××</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #000000 0.28pt dotted; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 43.28pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: #000000 0.28pt dotted; PADDING-TOP: 1.41pt" vAlign=middle colSpan=7>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: #000000 0.28pt dotted; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 71.68pt; PADDING-RIGHT: 1.41pt; BACKGROUND: #e5e5e5; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle colSpan=6> 발생액 ×××</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 71.68pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt dotted; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2> 손 익 ×××</TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 12.04pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 146.2pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=7> 수수료수익</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 43.28pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=7>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 143.36pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=8> 보 험 료</TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 12.04pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: #000000 0.28pt dotted; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: #000000 0.28pt dotted; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 71.68pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle> 손 익 ×××</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 74.52pt; PADDING-RIGHT: 1.41pt; BACKGROUND: #e5e5e5; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt dotted; PADDING-TOP: 1.41pt" vAlign=middle colSpan=6> 발생액 ×××</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #000000 0.28pt dotted; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 43.28pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: #000000 0.28pt dotted; PADDING-TOP: 1.41pt" vAlign=middle colSpan=7>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: #000000 0.28pt dotted; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 71.68pt; PADDING-RIGHT: 1.41pt; BACKGROUND: #e5e5e5; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt dotted; PADDING-TOP: 1.41pt" vAlign=middle colSpan=6> 발생액 ×××</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 71.68pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt dotted; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2> 손 익 ×××</TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 12.04pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 71.68pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt dotted; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 80.2pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=7>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 37.6pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=6>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 77.36pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=7>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 66pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt dotted; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 12.04pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 85.88pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=3>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 20.16pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 25.76pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 75.92pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=10>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 26.72pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 26.72pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=3>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 71.68pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 12.04pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 85.88pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=3> ㉯</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 20.16pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 25.76pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 75.92pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=10> 손 익 </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 26.72pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 26.72pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=3>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 71.68pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2> ㉮</TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 12.04pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 80.2pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 17.32pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 71.76pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=7> 급 여 ×××</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 79.36pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=7> 상품매출이익 ×××</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 12.52pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 71.68pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 12.04pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 80.2pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 17.32pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 71.76pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=7> 보험료 ×××</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 79.36pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=7> 수수료 수익 ×××</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 12.52pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 71.68pt; PADDING-RIGHT: 1.41pt; HEIGHT: 12.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 12.04pt; PADDING-RIGHT: 1.41pt; HEIGHT: 10.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 80.2pt; PADDING-RIGHT: 1.41pt; HEIGHT: 10.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 17.32pt; PADDING-RIGHT: 1.41pt; HEIGHT: 10.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 71.76pt; PADDING-RIGHT: 1.41pt; HEIGHT: 10.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=7> </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 79.36pt; PADDING-RIGHT: 1.41pt; HEIGHT: 10.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=7>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 12.52pt; PADDING-RIGHT: 1.41pt; HEIGHT: 10.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 71.68pt; PADDING-RIGHT: 1.41pt; HEIGHT: 10.8pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD></TR></TBODY></TABLE>       ③ 손익계정에서 산출된 당기순손익을 자본금계정에 대체한다.   ㉮ 당기순이익이 발생하면 자본이 증가하므로 자본금계정의 대변에 대체한다.   <v:line style="POSITION: absolute; v-text-anchor: top; mso-position-vertical-relative: page; mso-position-vertical: absolute; mso-position-horizontal-relative: page; mso-position-horizontal: absolute" id=_x226106640 to="307.43pt, 314.70pt" strokeweight="0.32pt" from="287.59pt, 314.70pt" strokecolor="#ff00ff"><v:stroke startarrowwidth="narrow" startarrowlength="short" startarrow="block"></v:stroke></v:line> <TABLE style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-COLLAPSE: collapse; BORDER-RIGHT: #000000 0.28pt solid; mso-table-overlap: never"> <TBODY> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 145.17pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=3> 당기순이익 대체 분개</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 21.47pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 153.69pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=3>   </TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 320.33pt; PADDING-RIGHT: 1.41pt; BACKGROUND: #e5e5e5; HEIGHT: 14.63pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle colSpan=7> (차) 손 익 ××× (대) 자 본 금 ×××</TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 66.91pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 78.26pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 21.47pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 75.42pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 78.27pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 66.91pt; PADDING-RIGHT: 1.41pt; HEIGHT: 23.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 52.71pt; PADDING-RIGHT: 1.41pt; HEIGHT: 23.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 69.73pt; PADDING-RIGHT: 1.41pt; HEIGHT: 23.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=3> [대체기입] 󰀶</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 52.71pt; PADDING-RIGHT: 1.41pt; HEIGHT: 23.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 78.27pt; PADDING-RIGHT: 1.41pt; HEIGHT: 23.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 145.17pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=3> 자 본 금 </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 21.47pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 153.69pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=3> 손 익</TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 66.91pt; PADDING-RIGHT: 1.41pt; BACKGROUND: #f2f2f2; HEIGHT: 43.89pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle rowSpan=3> 기말자본금</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 78.26pt; PADDING-RIGHT: 1.41pt; HEIGHT: 29.26pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle rowSpan=2 colSpan=2> 기초자본금 ×××</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 21.47pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 75.42pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2> 급 여 ×××</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 78.27pt; PADDING-RIGHT: 1.41pt; HEIGHT: 43.89pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt dotted; PADDING-TOP: 1.41pt" vAlign=middle rowSpan=3> 상품매출이익××× 수수료 수익 ×××</TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 21.47pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 75.42pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: medium none; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2> 보 험 료 ×××</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 78.26pt; PADDING-RIGHT: 1.41pt; BACKGROUND: #fff2f2; HEIGHT: 14.63pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt dotted; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2> 손 익 ×××</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #000000 0.28pt dotted; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 21.47pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: medium none; BORDER-RIGHT: #000000 0.28pt dotted; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: #000000 0.28pt dotted; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 75.42pt; PADDING-RIGHT: 1.41pt; BACKGROUND: #fff2f2; HEIGHT: 14.63pt; BORDER-TOP: #000000 0.28pt dotted; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2> 자 본 금 ×××</TD></TR></TBODY></TABLE>   ㉯ 당기순손실이 발생하면 자본이 감소하므로 자본금계정의 차변에 대체한다. <v:shapetype id=_x0000_t75 stroked="f" filled="f" path="m@4@5l@4@11@9@11@9@5xe" o:preferrelative="t" o:spt="75" coordsize="21600,21600"><v:stroke joinstyle="miter"></v:stroke><v:formulas><v:f eqn="if lineDrawn pixelLineWidth 0"></v:f><v:f eqn="sum @0 1 0"></v:f><v:f eqn="sum 0 0 @1"></v:f><v:f eqn="prod @2 1 2"></v:f><v:f eqn="prod @3 21600 pixelWidth"></v:f><v:f eqn="prod @3 21600 pixelHeight"></v:f><v:f eqn="sum @0 0 1"></v:f><v:f eqn="prod @6 1 2"></v:f><v:f eqn="prod @7 21600 pixelWidth"></v:f><v:f eqn="sum @8 21600 0"></v:f><v:f eqn="prod @7 21600 pixelHeight"></v:f><v:f eqn="sum @10 21600 0"></v:f></v:formulas><v:path o:connecttype="rect" gradientshapeok="t" o:extrusionok="f"></v:path><o:lock aspectratio="t" v:ext="edit"></o:lock></v:shapetype><v:shape style="POSITION: absolute; MARGIN-TOP: 485.3pt; WIDTH: 313.56pt; HEIGHT: 33.96pt; MARGIN-LEFT: 127.64pt; v-text-anchor: top; mso-position-vertical-relative: page; mso-position-vertical: absolute; mso-position-horizontal-relative: page; mso-position-horizontal: absolute" id=_x232548768 type="#_x0000_t75"><v:imagedata src="file:///C:\Users\HIT\AppData\Local\Temp\DRW00000c785cbf.gif" o:title="DRW00000c785cbf"></v:imagedata></v:shape> <TABLE style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-COLLAPSE: collapse; BORDER-RIGHT: #000000 0.28pt solid; mso-table-overlap: never"> <TBODY> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 145.17pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=3> 당기순손실 대체 분개</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 21.47pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 153.69pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=3>   </TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 320.33pt; PADDING-RIGHT: 1.41pt; BACKGROUND: #e5e5e5; HEIGHT: 15.63pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle colSpan=7> (차) 자 본 금 ××× (대) 손 익 ×××</TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 66.91pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 78.26pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 21.47pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 75.42pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=2>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 78.27pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 66.91pt; PADDING-RIGHT: 1.41pt; HEIGHT: 23.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 52.71pt; PADDING-RIGHT: 1.41pt; HEIGHT: 23.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 69.73pt; PADDING-RIGHT: 1.41pt; HEIGHT: 23.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=3> [대체기입] 󰀶</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 52.71pt; PADDING-RIGHT: 1.41pt; HEIGHT: 23.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 78.27pt; PADDING-RIGHT: 1.41pt; HEIGHT: 23.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 145.17pt; PADDING-RIGHT: 1.41pt; HEIGHT: 15.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=3> 자 본 금 </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 21.47pt; PADDING-RIGHT: 1.41pt; HEIGHT: 15.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 153.69pt; PADDING-RIGHT: 1.41pt; HEIGHT: 15.63pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 1.41pt" vAlign=middle colSpan=3> 손 익</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: #000000 0.28pt dotted; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 66.91pt; PADDING-RIGHT: 1.41pt; BACKGROUND: #fff2f2; HEIGHT: 14.63pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle> 손 익 ×××</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 78.26pt; PADDING-RIGHT: 1.41pt; HEIGHT: 43.89pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt dotted; PADDING-TOP: 1.41pt" vAlign=middle rowSpan=3 colSpan=2> 기초자본금 ×××</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #000000 0.28pt dotted; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 21.47pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: medium none; BORDER-RIGHT: #000000 0.28pt dotted; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: #000000 0.28pt dotted; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 75.42pt; PADDING-RIGHT: 1.41pt; HEIGHT: 43.89pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle rowSpan=3 colSpan=2> 급 여 ××× 보 험 료 ×××</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 78.27pt; PADDING-RIGHT: 1.41pt; HEIGHT: 29.26pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt dotted; PADDING-TOP: 1.41pt" vAlign=middle rowSpan=2> 상품매출이익××× 수수료 수익 ×××</TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 66.91pt; PADDING-RIGHT: 1.41pt; BACKGROUND: #f2f2f2; HEIGHT: 29.26pt; BORDER-TOP: #000000 0.28pt dotted; BORDER-RIGHT: #000000 0.28pt solid; PADDING-TOP: 1.41pt" vAlign=middle rowSpan=2> 기말자본금</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #000000 0.28pt dotted; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 21.47pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: medium none; BORDER-RIGHT: #000000 0.28pt dotted; PADDING-TOP: 1.41pt" vAlign=middle>   </TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #000000 0.28pt dotted; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 21.47pt; PADDING-RIGHT: 1.41pt; HEIGHT: 14.63pt; BORDER-TOP: medium none; BORDER-RIGHT: #000000 0.28pt dotted; PADDING-TOP: 1.41pt" vAlign=middle>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: #000000 0.28pt solid; PADDING-BOTTOM: 1.41pt; PADDING-LEFT: 1.41pt; WIDTH: 78.27pt; PADDING-RIGHT: 1.41pt; BACKGROUND: #fff2f2; HEIGHT: 14.63pt; BORDER-TOP: #000000 0.28pt dotted; BORDER-RIGHT: #000000 0.28pt dotted; PADDING-TOP: 1.41pt" vAlign=middle> 자 본 금 ×××</TD></TR></TBODY></TABLE>