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[1] 수입금액조정명세서(4점)   <A name=#1582373938></A> <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=131 cellSpacing=0 cellPadding=0 width=601 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.4mm solid" vAlign=center width=601 height=131> • 계정과목별 결산서상 수입금액은 기장자료를 조회하여 작성한다. • 장부상 제품재고액 중 7,000,000원은 ㈜강원에게 위탁판매하기 위한 적송품으로서 2004년  12월 30일에 ㈜강원이 10,000,000원에 외상판매한 것이나, 이를 매출로 계상치 아니하였다. • 영업외비용에 매출할인 2,000,000원을 계상하였다.</TD></TR></TBODY></TABLE>      답 [1] 수입금액조정명세서 1. 수입금액 조회에 의한 입력   매출액, 제품매출: 12,000,000,000원   영업외수익,잡이익(부산물매출):2,000,000원   [익금산입 위탁매출  10,000,000원 (유보)]   [손금산입   재고자산(적송품) 7,000,000원 (유보)] 2. 조정금액 ① 가산: 매출누락(적송매출) 10,000,000원 ② 차감: 매출할인 2,000,000원 3. 수입금액 집계 <A name=#1580414418></A> <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=97 cellSpacing=0 cellPadding=0 width=563 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=204 height=24> 결산서상 수입금액</TD> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=106 height=24> 가산</TD> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=91 height=24> 차감</TD> <TD style="BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=162 height=24> 조정후수입금액</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=204 height=24> 제품매출 12,000,000,000원</TD> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=106 height=24> 10,000,000원</TD> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=91 height=24> 2,000,000원</TD> <TD style="BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=162 height=24> 12,008,000,000원</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=204 height=24> 부산물매출 2,000,000원</TD> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=106 height=24>  </TD> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=91 height=24>  </TD> <TD style="BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=162 height=24>      2,000,000원</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.4mm solid" vAlign=center width=204 height=24> 계</TD> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.4mm solid" vAlign=center width=106 height=24>  </TD> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.4mm solid" vAlign=center width=91 height=24>  </TD> <TD style="BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.4mm solid" vAlign=center width=162 height=24> 12,010,000,000원</TD></TR></TBODY></TABLE> 4.‘나. 기타수입금액’의 구분(17)에 적송품매출, 수입금액(19) 10,000,000원, 대응원가(20) 7,000,000원   여기서 재고자산(적송품)....이건 적송품 매출원가라고 하면 안되나요? 글구 세무조정도 유보감소 아닌가요?...전기에 세무조정한것도 없는데 손금산입에 유보가 뜰 수 있나요?