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<p style="text-align: left;"><font color="#000000" face="굴림" size="3"><br></font></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 115%;"><span style="color: red; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 12pt; mso-no-proof: yes;"><strong><span style="color: rgb(9, 0, 255); font-size: 10pt; background-color: rgb(171, 242, 0);"><br></span></strong></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 115%;"><span style="color: red; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 12pt; mso-no-proof: yes;"><strong><span style="color: rgb(9, 0, 255); font-size: 10pt; background-color: rgb(171, 242, 0);">3. 당좌비율</span></strong></span><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="color: rgb(9, 0, 255); font-size: 10pt; background-color: rgb(171, 242, 0);"> </span></font></span></p><p style="text-align: left;"><font color="#000000" face="굴림" size="3">
<br></font></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><br></span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">당좌자산은 재고자산을 차감한 즉</span><span style="font-family: Dotum,돋움,sans-serif;">, </span><span style="font-family: Dotum,돋움,sans-serif;">별도의 판매과정 </span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">없이 바로 현금으로 전환될 수 있는 자산입니다.</span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><font color="#000000"><span style="font-family: 돋움; mso-no-proof: yes;"><span style="font-family: Dotum,돋움,sans-serif;">즉</span><span style="font-family: Dotum,돋움,sans-serif;">,</span></span><font face="맑은 고딕"><span style="font-family: Dotum,돋움,sans-serif;"> </span></font><span style="font-family: Dotum,돋움,sans-serif; mso-no-proof: yes;">기업이 재고자산을 처분하지 않고서도 단기부채</span></font></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif; mso-no-proof: yes;">를 갚을 수 있는가를 측</span></font><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">정하는 비율이라고 보면 됩니</span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">다.</span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><br></span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">쉽게 요약하면 기업이 당장 시급한 문제를 해결 할 </span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">수 </span></font></span><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">있는 현금창출 능력을 얼마나 지니고 있는지 알아</span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">보는 지표라고 생각하면 됩니다.</span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><br></span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">따라서 기업이 빨리 상환해야 할 부채를 지금 당장이</span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">라도 갚을 수 있는 능력을 지니고 있다면 여유를 가질</span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">수 있겠죠..</span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><br></span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">만약 우리집이 조만간 상환해야 할 부채가 있는데</span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">현금이나 기타 대체할 만한 자금이 없다면 어떻게</span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">될까요..!!</span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><br></span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">알다시피 그닥 좋지 않은 영향이 나온다는 것을 잘</span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">알고 있을 겁니다.</span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><br></span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">당좌는 當(마땅할 당), 座(자리 좌) 즉, " 마땅한 자리</span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">에 </span></font></span><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">있어야 </span></font></span><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">할 그 무엇" 이라 생각 됩니다.</span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">마땅한 자리에 있어야 할 것이 없다면...</span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">대략난감..!!</span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><br></span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">따라서 당좌자산은 기업이 언제든지 필요하면 쓸 수</span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">있도록 그 자리를 지키고 있는 현금성자산... 항상 </span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">그 </span></font></span><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">자리를 수호하는 것이 중요하겠죠..</span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><br></span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">당좌자산에 대한 세부도는 아래을 참조하시길</span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">바랍니다.</span></font></span></p><p align="left" style="text-align: left; line-height: 115%; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><br></span></font></span></p><p align="left" style="text-align: left; line-height: 115%; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 115%;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><br></span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 115%;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><a href="http://cafe.daum.net/stockpapa"><span style="color: rgb(9, 0, 255); font-family: Dotum,돋움,sans-serif;">참조 : http://cafe.daum.net/stockpapa</span></a></span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 115%;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><br></span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 115%;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><br></span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><font color="#6a6145"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">현금화가 상대적으로 쉬운 당좌자산을 이용해 유동</span></font></span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><font color="#6a6145"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">비율</span></font></span></font></span><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><font color="#6a6145"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">보다 유동성 정도를 </span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">더 정확하게 나타낸다</span></font></span></font></span><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><font color="#6a6145"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">고 볼 </span></font></span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><font color="#6a6145"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">수 있을 것입니다.</span></font></span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><font color="#6a6145"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;"><br></span></font></span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><font color="#6a6145"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">지표의 </span></font><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">산식은 다음과 같습니다.</span></span></font></span></p><font color="#000000" face="굴림" size="3"><p align="left" style="text-align: left; line-height: 115%; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><br></p><p align="left" style="text-align: left; 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</span></font><table width="292" style="width: 220pt; border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0"><colgroup><col width="128" style="width: 96pt; mso-width-source: userset; mso-width-alt: 4096;"></colgroup><colgroup><col width="86" style="width: 65pt; mso-width-source: userset; mso-width-alt: 2752;"></colgroup><colgroup><col width="78" style="width: 59pt; mso-width-source: userset; mso-width-alt: 2496;"></colgroup><tbody><tr height="29" style="height: 21.75pt; mso-height-source: userset;"><td width="128" height="58" style="border: 0px black; border-image: none; width: 96pt; height: 43.5pt; background-color: transparent;" rowspan="2"><p style="text-align: center;"><strong><font color="#000000" face="굴림" size="3"><span style="font-family: Dotum,돋움,sans-serif; font-size: 10pt;">당좌비율(%)
=</span></font></strong></p></td><td width="86" style="border-width: 0px 0px 1pt; border-style: none none solid; border-color: red red windowtext; width: 65pt; background-color: transparent;"><p style="text-align: center;"><strong><font color="#ff0000" face="굴림" size="3"><span style="font-family: Dotum,돋움,sans-serif; font-size: 10pt;">당좌자산</span></font></strong></p></td><td width="78" style="border: 0px black; border-image: none; width: 59pt; background-color: transparent;" rowspan="2"><p style="text-align: center;"><strong><font color="#000000"><font size="3"><font face="맑은 고딕"><span style="font-family: Dotum,돋움,sans-serif; font-size: 10pt;">Ⅹ</span></font><font face="굴림"><span style="font-family: Dotum,돋움,sans-serif; font-size: 10pt; mso-spacerun: yes;"> </span><span style="font-family: Dotum,돋움,sans-serif; font-size: 10pt;">100</span></font></font></font></strong></p></td></tr><tr height="29" style="height: 21.75pt; mso-height-source: userset;"><td height="29" style="border: 0px rgb(68, 114, 196); border-image: none; height: 21.75pt; background-color: transparent;"><p style="text-align: center;"><strong><font color="#4472c4" face="굴림" size="3"><span style="font-family: Dotum,돋움,sans-serif; font-size: 10pt;">유동부채</span></font></strong></p></td></tr></tbody></table></td>
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</tbody></table><p><br></p></font><p><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">만약 유동비율은 높은데 당좌비율이 낮다면 그 기업</span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">은 </span></font></span><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">재고자산이 너</span></font></span><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">무 많다는 의미 이기도 합니다</span><span style="font-family: Dotum,돋움,sans-serif;">. </span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">일반적으로</span><span style="font-family: Dotum,돋움,sans-serif;"> 100% </span><span style="font-family: Dotum,돋움,sans-serif;">이상이면
건전한 상태라고 봅니다.</span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><br></span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">당좌비율이 100% 미만인 경우 기업의 유동성이 낮다</span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">는 의미이며, 조만간 만기에 도래하는 어음을 지불하</span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">지 못할 수도 있다는 가능성을 두고 있습니다.</span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><br></span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">따라서 비율이 낮으면 낮을 수록 파산이나 부도 처리</span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">가 될 농후가 짙다고 볼 수 있을 것입니다. </span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><br></span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">또한 기업이 수익은 높은데도 당좌자산의 부족현상</span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">으</span></font></span><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">로 인하여 흑자부도가 나는 경우도 있으니 유심히 </span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">살펴 </span></font></span><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">볼 필요</span></font></span><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">가 있습니다. </span></font></span></p><p align="left" style="margin: 0cm 0cm 0pt; text-align: left; line-height: 2;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><br></span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">다시 한번 정리하면, 즉시 현금화 할 수있기 때문에 </span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">유동비율과 </span></font></span><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">비교하면 더 나은 판단을 할 수 있다는</span></font></span></p><p align="left" style="text-align: left; line-height: 2; margin-top: 0cm; margin-right: 0cm; margin-bottom: 0pt;"><span style="font-family: 돋움; mso-no-proof: yes;"><font color="#000000"><span style="font-family: Dotum,돋움,sans-serif;">것 입니다.</span></font></span><br></p><p style="text-align: left; line-height: 2;"><span style="font-family: Dotum,돋움,sans-serif;">즉, </span><span style="font-family: Dotum,돋움,sans-serif;">재고자산을 빼고 계산한 지표이므로 유동비율</span></p><p style="text-align: left; line-height: 2;"><span style="font-family: Dotum,돋움,sans-serif;">보다 </span><span style="font-family: Dotum,돋움,sans-serif;">더 엄격하게 기업의 유동성을 파악할 </span><span style="font-family: Dotum,돋움,sans-serif;">수 있다는 </span></p><p style="text-align: left; line-height: 2;"><span style="font-family: Dotum,돋움,sans-serif;">것입니다.</span></p><p style="text-align: left; line-height: 2;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><br></span></p><p style="text-align: left; line-height: 2;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif;"><br></span></p><p style="text-align: left; line-height: 2;"></p><p style="text-align: left; line-height: 2;"></p><p style="text-align: left; line-height: 2;"><img src="https://t1.daumcdn.net/cfile/cafe/2705A74858C6236324" class="txc-image" width="317" height="197" style="width: 317px; height: 197px; clear: none; float: none;" border="0" vspace="1" hspace="1" exif="{}" data-filename="유동자산_1.jpg" actualwidth="723" id="A_2705A74858C6236324D3F0"/></p><p style="text-align: left;"><br></p><p style="text-align: left;"><br></p><p style="text-align: left;"><a class="tx-link" href="https://www.youtube.com/user/www2788cokr" target="_blank"><img width="294" class="txc-image" id="A_27798439588709C640FC74" style="clear: none; float: none;" src="https://t1.daumcdn.net/cfile/cafe/27798439588709C640" border="0" vspace="1" hspace="1" exif="{}" data-filename="돈-걱정없는-노후를-위하여.jpg" actualwidth="294" id="A_27798439588709C640FC74"/></a><br></p></div><p><br></p>
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카페 게시글
[기법] 기본적,기술적
[기본적 분석] 10. 안정성 지표(3)-당좌비율
리더맨
추천 2
조회 869
17.03.13 13:44
댓글 5
다음검색
첫댓글 당좌자산은 기업의 재고자산을 뺀,별도의 판매과정 없이 바로 현금으로 전환될수 있는 자산입니다.~~~ 기업의 재고 자산을 뺀것이기에 기업의 유동비율보다 더 엄격하게 기업의 유동성을 파악할 수 있다는 것이죠...
당좌자산에 대해 설명 잘 들었습니다. 바로 현금으로 사용할 수있는 자산이군요. 유동성보다 더 엄격한 것이군요. 감사합니다^^
감사합니다.
당좌비율이 아주 중요.
당좌비율은 재고재산을 빼고 계산한 지표이므로 유동비율 보다 더 엄격하게 기업의 유동성을 파악 할 수 있다.