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<P>자본적지출과 수익적 지출 처리하는거 있잖아용</P>
<P>자본적지출은 유형자산의 해당 계정과목으로 처리하고</P>
<P>수익적지출은 당기 비용처리로 하는건데...수익적 지출 계정과목 "수선비"계정 하나밖에 없는건가요?</P>
<P>차량 범퍼교체나 유리교체..차량 관련된거라 잠시 차량유지비랑 헷갈렸는데</P>
<P>차량유지비는 틀리는거에요??</P>
<P>반드시 수익적 지출은 수선비로만 처리해야하는거에요?</P>
<P> </P>
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<P style="FONT-SIZE: 10pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한컴바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 16pt; FONT-FAMILY: '한컴바탕'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><A name=#5554b598></A></SPAN>
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<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: center">품 명</SPAN></P></TD>
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<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: center">공급가액</SPAN></P></TD>
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<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: center">세 액</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=78 height=18>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: center">합 계</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1.134pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=78 height=18>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: center">비 고</SPAN></P></TD></TR>
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<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=84 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: center">엔진 교체</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=81 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt 6.12pt 0pt 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: right">5,000,000원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=78 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt 6.12pt 0pt 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: right">500,000원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=78 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt 6.12pt 0pt 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: right">5,500,000원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1.134pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=78 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: center">자본적 지출</SPAN></P></TD></TR>
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<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=84 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: center">앞 유리 교체</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=81 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt 6.12pt 0pt 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: right">300,000원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=78 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt 6.12pt 0pt 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: right">30,000원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=78 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt 6.12pt 0pt 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: right">330,000원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1.134pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=78 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: center">수익적 지출</SPAN></P></TD></TR>
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<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=84 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: center">앞 범퍼 교체</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=81 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt 6.12pt 0pt 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: right">500,000원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=78 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt 6.12pt 0pt 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: right">50,000원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=78 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt 6.12pt 0pt 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: right">550,000원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1.134pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=78 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: center">〃</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.134pt solid" vAlign=center width=84 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: center">합 계</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.134pt solid" vAlign=center width=81 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt 6.12pt 0pt 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: right">5,800,000원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.134pt solid" vAlign=center width=78 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt 6.12pt 0pt 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: right">580,000원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.134pt solid" vAlign=center width=78 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt 6.12pt 0pt 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: right">6,380,000원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1.134pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.134pt solid" vAlign=center width=78 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"></SPAN> </P></TD></TR></TBODY></TABLE><SPAN><!--StartFragment--></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">[답] 2월 25일 21.과세 거래처:(주)한중자동차공업 분개:혼합</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt 0pt 0pt 23pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">(차) 차량운반구 5,000,000원 (대) 미지급금 6,380,000원</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt 0pt 0pt 23pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> 수 선 비(제) 800,000원</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt 0pt 0pt 23pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> 부가세대급금 580,000원</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt 0pt 0pt 23pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt 0pt 0pt 23pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt 0pt 0pt 23pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">평소엔 별 의심없이 수선비로 처리했던것들이 갑자기...헷갈려서요..</P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt 0pt 0pt 23pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">답변 부탁드려요</P></SPAN>
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첫댓글 한국세무사회 홈페이지에 가시면 확정답안이 있습니다. 차량유지비와 수선비 둘다 맞는 것으로 처리되었어요^^대부분 차량유지비로 한듯..저역시도..