전산회계,전산세무,재경관리사,ERP정보관리사,TAT,FAT동호회

2006년 제1기 예정신고기간(1/1~3/31) 동안의 부동산임대현황이 아래와 같을 때, 부동산임대공급가액명세서를 작성하고, 간주임대료와 관련한 회계처리를 3월 31일자 일반전표입력메뉴에 입력하라. 단, 임차인은 아래 임대기간 동안에 정상적으로 입주 및 퇴거하였으며, 간주임대료에 대한 부가가치세(원미만 절사)는 임대인이 부담한다. 간주임대료에 대한 정기예금이자율은 3.6%로 한다.     <A name=#1123094934></A> <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=169 cellSpacing=0 cellPadding=0 width=626 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 0.5mm double" vAlign=center width=66 height=42> 층별</TD> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.5mm double" vAlign=center width=47 height=42> 호수</TD> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.5mm double" vAlign=center width=127 height=42> 상호 (사업자등록번호)</TD> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.5mm double" vAlign=center width=74 height=42> 면적(㎡)</TD> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.5mm double" vAlign=center width=51 height=42> 용도</TD> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.5mm double" vAlign=center width=93 height=42> 임대기간</TD> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.5mm double" vAlign=center width=85 height=42> 보증금</TD> <TD style="BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.5mm double" vAlign=center width=84 height=42> 월세 (공급가액)</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.5mm double; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=66 height=42> 지상1층</TD> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.5mm double; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=47 height=42> 101호</TD> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.5mm double; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=127 height=42> (주)대우전기 (129-81-66753)</TD> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.5mm double; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=74 height=42> 40</TD> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.5mm double; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=51 height=42> 점포</TD> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.5mm double; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=93 height=42> 2005.07.01~ 2006.06.30</TD> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.5mm double; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=85 height=42> 40,000,000원</TD> <TD style="BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.5mm double; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=84 height=42> 1,000,000원</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=66 height=42> 지상1층</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=47 height=42> 102호</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=127 height=42> 서초매점 (214-05-88973)</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=74 height=42> 60</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=51 height=42> 점포</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=93 height=42> 2006.03.01~ 2007.02.28</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=85 height=42> 60,000,000원</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=84 height=42> 1,500,000원</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=66 height=42> 지상2층</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=47 height=42> 201호</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=127 height=42> (주)상신건설 (120-85-73293)</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=74 height=42> 40</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=51 height=42> 사무실</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=93 height=42> 2005.02.01~ 2006.01.31</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=85 height=42> 30,000,000원</TD> <TD style="BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.4mm solid" vAlign=center width=84 height=42> 1,300,000원</TD></TR></TBODY></TABLE>   여기서여 입력전표에 입력하라구 햇잖아요 그러면 부가가치세신고서 기타2번에 가서 세액이랑 금액?그거 입력해요?안해요?

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(Q&A) 전산세무/전산회계 [전산세무2급] 세무

우히히 추천 0 조회 55 06.09.27 16:51 댓글 1

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디카프리_오
06.09.27 17:23

첫댓글 부가가치세 부속 명세서--부동산 임대 공급 가액 명세서--에 위 내용을 입력하면 밑에 <합계>"보증금 이자"를 부가세 과세 기타란에 입력해주고 그 세액을 일반전표(위 문제에서 3/31)에 입력해 줍니다...차)세금과 공과금 대)부가세 예수금

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