전산세무2급 요약정리 결산 1편

<p>전산세무2급 요약정리 결산 1편   </p><div class="se_doc_title_middle" id="SEDOC-1523069933051-1244622898_se_doc_title_middle"></div><p>  </p><div class="blog2_container"><span class="writer"><span class="area_profile"><a class="link" href="https://blog.naver.com/13soyoung_0" target="_top"><img class="img" alt="프로파일" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fblogpfthumb-phinf.pstatic.net%2FMjAxNzExMjNfMjQz%2FMDAxNTExNDAyNDA3MDg1.Pn_0FwYyLecilwHLEjPLyQAg2TWOqvTcp-Hr4Yq7lYcg.GccaTmZnhbZWlBoEhgtHKlId0xaSaixnqoqkjLWe5nAg.PNG.13soyoung_0%2F%2525C4%2525B8%2525C3%2525B3.PNG%3Ftype%3Ds1"></a></span> <span class="nick"><a class="link pcol2" href="https://blog.naver.com/13soyoung_0" target="_top"><u>또오영</u></a></span> </span> <i class="dot">・ </i> <span class="se_publishDate pcol2">2017. 11. 30. 11:25</span> </div><div class="blog2_post_function"><a title="https://blog.naver.com/13soyoung_0/221151954621" class="url pcol2 _setClipboard _returnFalse _se3copybtn _transPosition" 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href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221151954621&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fsm%3Dtab_hty.top%26where%3Dnexearch%26query%3D%25EC%25A0%2584%25EC%2582%25B0%25EC%2584%25B8%25EB%25AC%25B42%25EA%25B8%2589%2B%25EC%259A%2594%25EC%2595%25BD%25EC%25A0%2595%25EB%25A6%25AC%26oquery%3D%25EB%25B6%2584%25EA%25B0%259C%25EB%25AC%25B8%25EC%25A0%259C%26tqi%3DUf%252B%252B2sp0JXVssAsqzhsssssss7d-132992%26url%3Dhttps%253A%252F%252Fblog.naver.com%252F13soyoung_0%253FRedirect%253DLog%2526logNo%253D221151954621%26ucs%3DHEIin5%252B7zZJf&directAccess=false#"><u><font color="#0066cc">번역보기<span class="ico_translation _goTran _param(221151954621)"></span></font></u></a></div></div> <input title="URL 복사" class="copyTargetUrl" style="display: none;" type="text" alt="url" value="https://blog.naver.com/13soyoung_0/221151954621"> </div><p>   </p><div class="se_doc_title_bottom" id="SEDOC-1523069933051-1244622898_se_doc_title_bottom"></div><div class="location_component"><div class="location"></div></div><p>  </p><div class="se_doc_header_end" id="SEDOC-1523069933051-1244622898_se_doc_header_end"></div><div class="se_doc_contents_start" id="SEDOC-1523069933051-1244622898_se_doc_contents_start"></div><p> </p><div class="se_component_wrap sect_dsc __se_component_area"><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumbarungothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">안녕하세요.  <br></p></div></div></div></div></div></div><div class="se_component se_quotation quotation_corner"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_fs_T2"><div class="se_editView"><div class="se_textView"><blockquote class="se_textarea">오늘은 전산세무 2급 시험의 '문제4 결산자료입력'에 대해 준비했습니다.</blockquote></div></div> </div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumbarungothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"> <br> '문제4 '에서는  총 15점으로, 5문제 출제됩니다. <br>수동결산 3~4문제, 자동결산 1~2문제로 출제되며, <br>비용/수익의 이연문제, 유가증권 평가문제, 기말 재고자산, 감가상각 , 이익준비금 적립, 법인세 ,현금과부족 및  사채 이자비용, 등 범위도 넓고 간단한 회계처리부터 머리아픈 문제들이 출제됩니다. </p></div></div></div></div></div></div><div class="se_component se_sticker default "><div class="se_sectionArea se_align-left"><div class="se_editArea"><div class="se_viewArea"><div class="se_sticker_area" id="SEDOC-1523069933051-1244622898_sticker_0"><a class="se_mediaArea __se_sticker_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221151954621&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fsm%3Dtab_hty.top%26where%3Dnexearch%26query%3D%25EC%25A0%2584%25EC%2582%25B0%25EC%2584%25B8%25EB%25AC%25B42%25EA%25B8%2589%2B%25EC%259A%2594%25EC%2595%25BD%25EC%25A0%2595%25EB%25A6%25AC%26oquery%3D%25EB%25B6%2584%25EA%25B0%259C%25EB%25AC%25B8%25EC%25A0%259C%26tqi%3DUf%252B%252B2sp0JXVssAsqzhsssssss7d-132992%26url%3Dhttps%253A%252F%252Fblog.naver.com%252F13soyoung_0%253FRedirect%253DLog%2526logNo%253D221151954621%26ucs%3DHEIin5%252B7zZJf&directAccess=false#" data-linktype="sticker" data-linkdata='{"src" : "http://gfmarket.phinf.naver.net/brown_and_cony/original_51.png", "packCode" : "brown_and_cony", "seq" : "51", "width" : "125", "height" : "136"}'><img width="125" height="136" class="__se_img_el" alt="스티커 이미지" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fstorep-phinf.pstatic.net%2Fbrown_and_cony%2Foriginal_51.png%3Ftype%3Dp50_50"><u><font color="#0066cc"> </font></u></a></div></div> </div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumbarungothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">간단하지만 놓치기 쉬운 문제와, 어려웠던 문제들을 다뤄보겠습니다!  <br> <br><b>1)현금과부족에 대한 결산 . (임시계정 결산) </b><br><br>현금과부족의 문제는 2가지로 나눌수있는데요, <br><br>첫번째 기중에 현금과부족으로 처리 했던 금액에 대해 원인을 확인 하지 못할경우 -->  <br>이때는 잡아놓았던<b> 현금과부족을 "0원"처리 해줘야 함</b>으로  <br>(차)잡손실    (대) 현금과부족  <br>만일 원인이 밝혀졌다면 해당원인과 상계처리하시면 됩니다. <br><br>두번째 기말이 되보니 현금과부족일 경우  <br>-->이 경우에는 바로 현금과 잡손실 /잡이익을 상계시켜 현금의 잔액을 맞춰주면 됩니다.  <br><b>2)이익잉여금처분계산서  </b><br> </p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-justify"><div class="se_editArea"><div class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" 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height="233" class="se_mediaImage __se_img_el" id="SEDOC-1523069933051-1244622898_image_0_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzExMzBfMjkg%2FMDAxNTEyMDA0MDY2MDY5.tuYO8jLidnrhtQ-l6w6ECH5E5rZ-l2vhPQ2dUjvXFx0g.RqmdfMrKazh_ze2mE9cegrGOb9mogpZcflKlOCIpSBkg.PNG.13soyoung_0%2F%25EC%25BA%25A1%25EC%25B2%2598.PNG%3Ftype%3Dw773" data-lazy-src="" data-width="1514" data-height="233" data-attachment-id="ISbRUpbYtUZyCVwDNPrep8PZBCpU"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">73회 전산세무 2급 기출문제</span></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumbarungothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">제시되어있는 자료를 모두 입력하고, <b>[F6전표추가]</b> 해주면 되는 비교적 간단한 문제입니다 .<br> 여기서 이익준비금은 <b>현금배당에 10%</b>라는것입니다. <br></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-justify"><div class="se_editArea"><div class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221151954621&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fsm%3Dtab_hty.top%26where%3Dnexearch%26query%3D%25EC%25A0%2584%25EC%2582%25B0%25EC%2584%25B8%25EB%25AC%25B42%25EA%25B8%2589%2B%25EC%259A%2594%25EC%2595%25BD%25EC%25A0%2595%25EB%25A6%25AC%26oquery%3D%25EB%25B6%2584%25EA%25B0%259C%25EB%25AC%25B8%25EC%25A0%259C%26tqi%3DUf%252B%252B2sp0JXVssAsqzhsssssss7d-132992%26url%3Dhttps%253A%252F%252Fblog.naver.com%252F13soyoung_0%253FRedirect%253DLog%2526logNo%253D221151954621%26ucs%3DHEIin5%252B7zZJf&directAccess=false#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1523069933051-1244622898_image_1_img", "src" : "https://postfiles.pstatic.net/MjAxNzExMzBfMTM2/MDAxNTEyMDA0MzA2MjM3.9nlmxuZqJ3A6hsjtRpsIun1mX_WWZUXMMPqWtO4zkfkg.hUUbW9Z-Y9B4rij5utcZsp2QJL6UhDRiSCYTrVdBXjkg.PNG.13soyoung_0/%EC%BA%A1%EC%B2%98.PNG", "linkUse" : "false", "link" : ""}'><img width="719" height="607" class="se_mediaImage __se_img_el" id="SEDOC-1523069933051-1244622898_image_1_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzExMzBfMTM2%2FMDAxNTEyMDA0MzA2MjM3.9nlmxuZqJ3A6hsjtRpsIun1mX_WWZUXMMPqWtO4zkfkg.hUUbW9Z-Y9B4rij5utcZsp2QJL6UhDRiSCYTrVdBXjkg.PNG.13soyoung_0%2F%25EC%25BA%25A1%25EC%25B2%2598.PNG%3Ftype%3Dw773" data-lazy-src="" data-width="719" data-height="607" data-attachment-id="IuPIdINsUlN64od9kM7AEnQEee7c"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">이익잉여금 처분</span></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumbarungothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><b>3)유/무형자산의 감가상각 ( 수동,자동결산)</b><br>감가상각이란? 기간 경과에 따른 가치감소를 비용처리하는것. <br> <br><span class="se_fs_T2">유형자산의 감가상각. </span><br></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-justify"><div class="se_editArea"><div class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221151954621&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fsm%3Dtab_hty.top%26where%3Dnexearch%26query%3D%25EC%25A0%2584%25EC%2582%25B0%25EC%2584%25B8%25EB%25AC%25B42%25EA%25B8%2589%2B%25EC%259A%2594%25EC%2595%25BD%25EC%25A0%2595%25EB%25A6%25AC%26oquery%3D%25EB%25B6%2584%25EA%25B0%259C%25EB%25AC%25B8%25EC%25A0%259C%26tqi%3DUf%252B%252B2sp0JXVssAsqzhsssssss7d-132992%26url%3Dhttps%253A%252F%252Fblog.naver.com%252F13soyoung_0%253FRedirect%253DLog%2526logNo%253D221151954621%26ucs%3DHEIin5%252B7zZJf&directAccess=false#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1523069933051-1244622898_image_2_img", "src" : "https://postfiles.pstatic.net/MjAxNzExMzBfMjkg/MDAxNTEyMDA1MDMwMjcz.ZTzn4CjxqiNbdzZfssdP3RERc9KWWRsnCPXmkg_5Yjgg.jz-UWtdt3jggBhIe0p_PlWH5pK_xs0PlBLQ4mjhTEywg.PNG.13soyoung_0/%EC%BA%A1%EC%B2%981.PNG", "linkUse" : "false", "link" : ""}'><img width="879" height="164" class="se_mediaImage __se_img_el" id="SEDOC-1523069933051-1244622898_image_2_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzExMzBfMjkg%2FMDAxNTEyMDA1MDMwMjcz.ZTzn4CjxqiNbdzZfssdP3RERc9KWWRsnCPXmkg_5Yjgg.jz-UWtdt3jggBhIe0p_PlWH5pK_xs0PlBLQ4mjhTEywg.PNG.13soyoung_0%2F%25EC%25BA%25A1%25EC%25B2%25981.PNG%3Ftype%3Dw773" data-lazy-src="" data-width="879" data-height="164" data-attachment-id="IdYj9V99lcOhZvQ_LDnhBS9kK4RE"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">69회 전산세무 2급 기출문제 </span></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumbarungothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">결산자료 입력에서  해당 칸에 맞춰 금액 입력 후 [전표추가]를 하는 문제입니다 ,<br>여기서 주의할점은 제조공장일 경우엔 '매출원가의 경비_일반감가상각비에 입력'하고<br>본사 영업팀과 관리팀은 '판매와 관리비의 감가상각비'에 입력하는것 입니다. </p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-justify"><div class="se_editArea"><div class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221151954621&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fsm%3Dtab_hty.top%26where%3Dnexearch%26query%3D%25EC%25A0%2584%25EC%2582%25B0%25EC%2584%25B8%25EB%25AC%25B42%25EA%25B8%2589%2B%25EC%259A%2594%25EC%2595%25BD%25EC%25A0%2595%25EB%25A6%25AC%26oquery%3D%25EB%25B6%2584%25EA%25B0%259C%25EB%25AC%25B8%25EC%25A0%259C%26tqi%3DUf%252B%252B2sp0JXVssAsqzhsssssss7d-132992%26url%3Dhttps%253A%252F%252Fblog.naver.com%252F13soyoung_0%253FRedirect%253DLog%2526logNo%253D221151954621%26ucs%3DHEIin5%252B7zZJf&directAccess=false#" data-linktype="img" data-linkdata='{"imgId" : 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</span></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumbarungothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span class="se_fs_T2">무형자산의 감가상각</span><br></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-justify"><div class="se_editArea"><div class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" 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height="128" class="se_mediaImage __se_img_el" id="SEDOC-1523069933051-1244622898_image_4_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzExMzBfMjgx%2FMDAxNTEyMDA1NDI3NzE4.1_txLR9IVsVtdADpm6_0HZMRn9P_DvlzLzbTOeRXL14g.wugDOaQDXgeJhOhdxYqrX6ycJWs8EK6lpQ-p2atPV2Ig.PNG.13soyoung_0%2F%25EC%25BA%25A1%25EC%25B2%2598.PNG%3Ftype%3Dw773" data-lazy-src="" data-width="827" data-height="128" data-attachment-id="I9cS5hPnb4jw3vKLx5jQNnUBy-TQ"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">73회 전산세무2급 기출문제</span></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumbarungothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">①제조코드인지, 판관비 코드인지 확인 <br>②기간경과 파악하기 ( 당기/전기/월할상각) <br>③상각방법으로 계산하기 <br>5,000,000*5/100=250,000 <br>④[결산자료 입력] 탭에서 해당 칸에 입력후 [전표추가]<br>더 나아가서 ! <br>유형자산은 감가상각비가 발생이 되면 <br>(차)감가상각비 ( 대)감가상각누계액으로 전표처리합니다. <br>무형자산은 감가상각비가 발생이되면 <br>(차)무형자산상각비 ( 대) 무형자산 으로, <br>가치감소를 바로 시켜준다는점,  원칙적으로 무형자산은 잔존가액이 없다는 것을 알고있으면 이론시험에도 도움이 됩니다 ^^ <br> <br>직접 계산을 하게 하는경우, <br>① 정액법  <br>-감가상각비 =(취득원가-잔존가치)/내용연수 <br>②정률법 <br>-감가상각비=(취득원가-감가상각누계액)/정률 <br><b><br>4)재고자산의 소유권 구분. </b><br><br>우리 회사의 재고자산인지 구분하는 방법입니다 . <br>ⓐ<b>선적지인도조건 </b>: 선적된 시점에 매출 ->매입자에게 소유권 이전 <br>ⓑ도착지인도조건 : 도착한 시점에 매출->매입자에게 소유권 이전 <br>ⓒ시송품 : 제품이 매입자에게 가있더라도-> <b>구매의사를 표현해</b>야 소유권 이전 <br>ⓓ적송품 : 위탁자가 수탁자에게 판매를 위틱히여, <b>수탁자가 구매자에게 판매</b>할때 매출 <br>ⓐ~ⓓ까지의 상황을 고려하여 우리회사의 재고자산의 금액을 검토합니다. <br><br></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-justify"><div class="se_editArea"><div class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" 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height="124" class="se_mediaImage __se_img_el" id="SEDOC-1523069933051-1244622898_image_5_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzExMzBfMjUx%2FMDAxNTEyMDA2NjE1MjY5.QNCZtDVFo-TfcO3oSqjokdDlMkXNJjGHvunzkUZp8Yog.eV59uocrpwqVtHD3DBkbUjK36jnJ_-owdUq0Uyxu3ggg.PNG.13soyoung_0%2F%25EC%25BA%25A1%25EC%25B2%2598.PNG%3Ftype%3Dw773" data-lazy-src="" data-width="875" data-height="124" data-attachment-id="IrdA2rCVLW96cHDITl9j2NeGeagE"><u><font color="#0066cc"> </font></u></a></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumbarungothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">제시된 금액을 결산반영금액에 입력 후 [전표처리 ] 해주면 끝! </p></div></div></div></div></div></div><div class="se_component se_imageStrip imageStrip2 default "><div class="se_sectionArea se_align-extend"><div 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href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221151954621&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fsm%3Dtab_hty.top%26where%3Dnexearch%26query%3D%25EC%25A0%2584%25EC%2582%25B0%25EC%2584%25B8%25EB%25AC%25B42%25EA%25B8%2589%2B%25EC%259A%2594%25EC%2595%25BD%25EC%25A0%2595%25EB%25A6%25AC%26oquery%3D%25EB%25B6%2584%25EA%25B0%259C%25EB%25AC%25B8%25EC%25A0%259C%26tqi%3DUf%252B%252B2sp0JXVssAsqzhsssssss7d-132992%26url%3Dhttps%253A%252F%252Fblog.naver.com%252F13soyoung_0%253FRedirect%253DLog%2526logNo%253D221151954621%26ucs%3DHEIin5%252B7zZJf&directAccess=false#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1523069933051-1244622898_image_7_img_1", "src" : "https://postfiles.pstatic.net/MjAxNzExMzBfMjMz/MDAxNTEyMDA2NzA5NTQw.DmAyk6mNK7kBup3Vpqsl4U5iVPOYE8ZnomMl9LtMZmAg.OVKhaHTlg1iaNXdZn4aO-HSPbJcuO38-p_dpVsHuAqIg.PNG.13soyoung_0/1.PNG"}'><img class="se_mediaImage __se_img_el" id="SEDOC-1523069933051-1244622898_image_7_img_1" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzExMzBfMjMz%2FMDAxNTEyMDA2NzA5NTQw.DmAyk6mNK7kBup3Vpqsl4U5iVPOYE8ZnomMl9LtMZmAg.OVKhaHTlg1iaNXdZn4aO-HSPbJcuO38-p_dpVsHuAqIg.PNG.13soyoung_0%2F1.PNG%3Ftype%3Dw773" data-lazy-src="" data-width="885" data-height="153" data-attachment-id="I6cZ4fDrlhQ9htaFxQPPXr9Qffd0"><u><font color="#0066cc"> </font></u></a> </div> </div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumbarungothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><br><b>간단한 결산 문제 몇가지를 다뤄봤는데요.  <br>2편에서는  <br>1)유가증권의 평가 .  <br> 2)환율차이로 인해 생기는 결산조정 .  <br>3).사채의 이자비용으로 찾아뵙겠습니다. </b></p></div></div></div></div></div></div><div class="se_component se_sticker default "><div class="se_sectionArea 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"185", "height" : "160"}'><img width="185" height="160" class="__se_img_el" alt="스티커 이미지" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fstorep-phinf.pstatic.net%2Flinebiz21_01%2Foriginal_8.png%3Ftype%3Dp50_50"><u><font color="#0066cc"> </font></u></a></div></div> </div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumbarungothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><br><br><br><br><br><br></p></div></div></div></div></div></div><div class="ssp-adcontent align_center" id="ssp-adcontent" style="display: block;"></div></div><p> </p><div class="__se_doc_title_end" id="se_doc_contents_end"></div><div class="se_doc_footer" id="SEDOC-1523069933051-1244622898_se_doc_footer"></div><div class="post_footer_contents"><div class="wrap_tag"><div class="_param(false|false|3)" id="tagList_221151954621" style="cursor: default;"><strong class="blind">태그</strong><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=%EC%84%B8%EB%AC%B4%EC%82%AC%ED%9A%8C%EC%9E%90%EA%B2%A9%EC%8B%9C%ED%97%98"><font color="#8a8a8a"><u><font face="돋움"><span class="ell">#세무사회자격시험</span><i class="pcol2b"></i></font></u></font></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=%EC%A0%84%EC%82%B0%EC%84%B8%EB%AC%B4"><font color="#8a8a8a"><u><font face="돋움"><span class="ell">#전산세무</span><i class="pcol2b"></i></font></u></font></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=%EC%A0%84%EC%82%B0%EC%84%B8%EB%AC%B42%EA%B8%89"><font color="#8a8a8a"><u><font face="돋움"><span class="ell">#전산세무2급</span><i class="pcol2b"></i></font></u></font></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=%EA%B2%B0%EC%82%B0"><font color="#8a8a8a"><u><font face="돋움"><span class="ell">#결산</span><i class="pcol2b"></i></font></u></font></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=%EC%88%98%EB%8F%99%EA%B2%B0%EC%82%B0"><font color="#8a8a8a"><u><font face="돋움"><span class="ell">#수동결산</span><i class="pcol2b"></i></font></u></font></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=%EC%9E%90%EB%8F%99%EA%B2%B0%EC%82%B0"><u><font color="#8a8a8a"><font face="돋움"><span class="ell">#자동결산</span><i class="pcol2b"></i></font></font></u></a></div><div style="display: none;"><span class="wrap_input_text"><input title="태그를 입력하세요." class="input_text pcol2 _tagInputArea" type="text" value=""> <i class="aline"></i><i class="pcol2b"></i> </span><span class="wrap_btn"><a class="btn pcol2 _cancelTag _returnFalse _param(221151954621)" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221151954621&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fsm%3Dtab_hty.top%26where%3Dnexearch%26query%3D%25EC%25A0%2584%25EC%2582%25B0%25EC%2584%25B8%25EB%25AC%25B42%25EA%25B8%2589%2B%25EC%259A%2594%25EC%2595%25BD%25EC%25A0%2595%25EB%25A6%25AC%26oquery%3D%25EB%25B6%2584%25EA%25B0%259C%25EB%25AC%25B8%25EC%25A0%259C%26tqi%3DUf%252B%252B2sp0JXVssAsqzhsssssss7d-132992%26url%3Dhttps%253A%252F%252Fblog.naver.com%252F13soyoung_0%253FRedirect%253DLog%2526logNo%253D221151954621%26ucs%3DHEIin5%252B7zZJf&directAccess=false#"><u><font color="#8a8a8a">취소<i class="aline"></i></font></u></a> <a class="btn pcol2 _saveTag _rosRestrict _returnFalse _param(221151954621)" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221151954621&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fsm%3Dtab_hty.top%26where%3Dnexearch%26query%3D%25EC%25A0%2584%25EC%2582%25B0%25EC%2584%25B8%25EB%25AC%25B42%25EA%25B8%2589%2B%25EC%259A%2594%25EC%2595%25BD%25EC%25A0%2595%25EB%25A6%25AC%26oquery%3D%25EB%25B6%2584%25EA%25B0%259C%25EB%25AC%25B8%25EC%25A0%259C%26tqi%3DUf%252B%252B2sp0JXVssAsqzhsssssss7d-132992%26url%3Dhttps%253A%252F%252Fblog.naver.com%252F13soyoung_0%253FRedirect%253DLog%2526logNo%253D221151954621%26ucs%3DHEIin5%252B7zZJf&directAccess=false#"><u><font color="#8a8a8a">확인<i class="aline"></i></font></u></a></span> </div></div></div><div class="post-btn post_btn2"><div class="wrap_postcomment"><div class="area_comment pcol2"><a class="btn_comment pcol2 _cmtList _param(1|1|221151954621|0|true) _returnFalse" id="Comi221151954621" role="button" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221151954621&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fsm%3Dtab_hty.top%26where%3Dnexearch%26query%3D%25EC%25A0%2584%25EC%2582%25B0%25EC%2584%25B8%25EB%25AC%25B42%25EA%25B8%2589%2B%25EC%259A%2594%25EC%2595%25BD%25EC%25A0%2595%25EB%25A6%25AC%26oquery%3D%25EB%25B6%2584%25EA%25B0%259C%25EB%25AC%25B8%25EC%25A0%259C%26tqi%3DUf%252B%252B2sp0JXVssAsqzhsssssss7d-132992%26url%3Dhttps%253A%252F%252Fblog.naver.com%252F13soyoung_0%253FRedirect%253DLog%2526logNo%253D221151954621%26ucs%3DHEIin5%252B7zZJf&directAccess=false#"><i class="ico"></i><u> 댓글<em> 3</em> <i class="aline bar"></i> <span class="btn_arr"><i class="bu_arr"></i><span class="blind">이 글에 댓글 단 블로거 열고 닫기</span></span> </u></a> <i class="aline"></i><i class="aline3"></i> </div></div><div class="wrap_postedit"> <div class="naver-splugin" id="spiLayer1" splugin-id="1045544488" data-style="standard-v1-basic" data-url="https://blog.naver.com/13soyoung_0/221151954621" data-oninitialize="splugin_oninitialize(1);" data-me-display="off" data-likeserviceid="blog" data-likecontentsid="13soyoung_0_221151954621" data-canonical-url="https://blog.naver.com/13soyoung_0/221151954621"><div class="_ly_spi spi_default spi_sns_share" style="display: block;"><ul class="_spi_lst spi_lst"><li class="_spi_blog spi_btn_blog" data-button="blog"><a title="블로그 보내기" class="_spi_blog" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221151954621&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fsm%3Dtab_hty.top%26where%3Dnexearch%26query%3D%25EC%25A0%2584%25EC%2582%25B0%25EC%2584%25B8%25EB%25AC%25B42%25EA%25B8%2589%2B%25EC%259A%2594%25EC%2595%25BD%25EC%25A0%2595%25EB%25A6%25AC%26oquery%3D%25EB%25B6%2584%25EA%25B0%259C%25EB%25AC%25B8%25EC%25A0%259C%26tqi%3DUf%252B%252B2sp0JXVssAsqzhsssssss7d-132992%26url%3Dhttps%253A%252F%252Fblog.naver.com%252F13soyoung_0%253FRedirect%253DLog%2526logNo%253D221151954621%26ucs%3DHEIin5%252B7zZJf&directAccess=false#" target="_blank"><span style="display: none;"></span><font color="#0066cc"><u>블로그<em style="display: none;"></em></u></font></a></li><li class="_spi_cafe spi_btn_cafe" data-button="cafe"><a title="카페 보내기" class="_spi_cafe" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221151954621&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fsm%3Dtab_hty.top%26where%3Dnexearch%26query%3D%25EC%25A0%2584%25EC%2582%25B0%25EC%2584%25B8%25EB%25AC%25B42%25EA%25B8%2589%2B%25EC%259A%2594%25EC%2595%25BD%25EC%25A0%2595%25EB%25A6%25AC%26oquery%3D%25EB%25B6%2584%25EA%25B0%259C%25EB%25AC%25B8%25EC%25A0%259C%26tqi%3DUf%252B%252B2sp0JXVssAsqzhsssssss7d-132992%26url%3Dhttps%253A%252F%252Fblog.naver.com%252F13soyoung_0%253FRedirect%253DLog%2526logNo%253D221151954621%26ucs%3DHEIin5%252B7zZJf&directAccess=false#" target="_blank"><span style="display: none;"></span><font color="#0066cc"><u>카페<em style="display: none;"></em></u></font></a></li><li class="_spi_bookmark spi_btn_bookmark" data-button="bookmark"><a title="북마크 보내기" class="_spi_bookmark" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221151954621&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fsm%3Dtab_hty.top%26where%3Dnexearch%26query%3D%25EC%25A0%2584%25EC%2582%25B0%25EC%2584%25B8%25EB%25AC%25B42%25EA%25B8%2589%2B%25EC%259A%2594%25EC%2595%25BD%25EC%25A0%2595%25EB%25A6%25AC%26oquery%3D%25EB%25B6%2584%25EA%25B0%259C%25EB%25AC%25B8%25EC%25A0%259C%26tqi%3DUf%252B%252B2sp0JXVssAsqzhsssssss7d-132992%26url%3Dhttps%253A%252F%252Fblog.naver.com%252F13soyoung_0%253FRedirect%253DLog%2526logNo%253D221151954621%26ucs%3DHEIin5%252B7zZJf&directAccess=false#" target="_blank"><span style="display: none;"></span><font color="#0066cc"><u>북마크<em style="display: none;"></em></u></font></a></li><li class="_spi_memo spi_btn_memo" data-button="memo"><a title="메모 보내기" class="_spi_memo" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221151954621&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fsm%3Dtab_hty.top%26where%3Dnexearch%26query%3D%25EC%25A0%2584%25EC%2582%25B0%25EC%2584%25B8%25EB%25AC%25B42%25EA%25B8%2589%2B%25EC%259A%2594%25EC%2595%25BD%25EC%25A0%2595%25EB%25A6%25AC%26oquery%3D%25EB%25B6%2584%25EA%25B0%259C%25EB%25AC%25B8%25EC%25A0%259C%26tqi%3DUf%252B%252B2sp0JXVssAsqzhsssssss7d-132992%26url%3Dhttps%253A%252F%252Fblog.naver.com%252F13soyoung_0%253FRedirect%253DLog%2526logNo%253D221151954621%26ucs%3DHEIin5%252B7zZJf&directAccess=false#" target="_blank"><font color="#0066cc"><u>메모<em></em></u></font></a></li><li class="_spi_release_cont _spi_release _spi_release_btn spi_btn_release" data-button="release"><a title="기타 보내기 펼치기" class="_spi_release" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221151954621&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fsm%3Dtab_hty.top%26where%3Dnexearch%26query%3D%25EC%25A0%2584%25EC%2582%25B0%25EC%2584%25B8%25EB%25AC%25B42%25EA%25B8%2589%2B%25EC%259A%2594%25EC%2595%25BD%25EC%25A0%2595%25EB%25A6%25AC%26oquery%3D%25EB%25B6%2584%25EA%25B0%259C%25EB%25AC%25B8%25EC%25A0%259C%26tqi%3DUf%252B%252B2sp0JXVssAsqzhsssssss7d-132992%26url%3Dhttps%253A%252F%252Fblog.naver.com%252F13soyoung_0%253FRedirect%253DLog%2526logNo%253D221151954621%26ucs%3DHEIin5%252B7zZJf&directAccess=false#" target="_blank"><span class="_spi_release spi_bg_release"></span><u><font color="#0066cc">보내기<em class="_spi_release"></em></font><font color="#0066cc"> </font></u></a></li></ul> <div class="_spi_ly_bmk_ok spi_ly_pop" style="left: -91px; top: 33px; width: 255px; display: none;"><p class="spi_dsc">북마크 되었습니다.<br><a class="_ly_bmk_lnk spi_impact" href="http://me.naver.com/tab/bookmark.nhn" target="_blank"><u><font color="#0066cc">네이버 북마크 가기</font></u></a></p><button class="_ly_bmk_ok_cls spi_close" type="button"><span class="_ly_bmk_ok_cls"></span><em class="_ly_bmk_ok_cls">X</em></button> </div><div class="_spi_ly_bmk_cnf spi_ly_pop spi_ly_pop_v2" style="left: -91px; top: 33px; width: 255px; display: none;"><p class="spi_dsc">현재 북마크 되어 있습니다.<br>북마크를 해제하시겠습니까?</p><div class="spi_btn"><a class="_ly_bmk_cnf_y spi_y " href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221151954621&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fsm%3Dtab_hty.top%26where%3Dnexearch%26query%3D%25EC%25A0%2584%25EC%2582%25B0%25EC%2584%25B8%25EB%25AC%25B42%25EA%25B8%2589%2B%25EC%259A%2594%25EC%2595%25BD%25EC%25A0%2595%25EB%25A6%25AC%26oquery%3D%25EB%25B6%2584%25EA%25B0%259C%25EB%25AC%25B8%25EC%25A0%259C%26tqi%3DUf%252B%252B2sp0JXVssAsqzhsssssss7d-132992%26url%3Dhttps%253A%252F%252Fblog.naver.com%252F13soyoung_0%253FRedirect%253DLog%2526logNo%253D221151954621%26ucs%3DHEIin5%252B7zZJf&directAccess=false#" target="_blank"><span class="_ly_bmk_cnf_y"></span><u><font color="#0066cc">예</font></u></a> <a class="_ly_bmk_cnf_n spi_n " href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221151954621&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fsm%3Dtab_hty.top%26where%3Dnexearch%26query%3D%25EC%25A0%2584%25EC%2582%25B0%25EC%2584%25B8%25EB%25AC%25B42%25EA%25B8%2589%2B%25EC%259A%2594%25EC%2595%25BD%25EC%25A0%2595%25EB%25A6%25AC%26oquery%3D%25EB%25B6%2584%25EA%25B0%259C%25EB%25AC%25B8%25EC%25A0%259C%26tqi%3DUf%252B%252B2sp0JXVssAsqzhsssssss7d-132992%26url%3Dhttps%253A%252F%252Fblog.naver.com%252F13soyoung_0%253FRedirect%253DLog%2526logNo%253D221151954621%26ucs%3DHEIin5%252B7zZJf&directAccess=false#" target="_blank"><span class="_ly_bmk_cnf_n"></span><u><font color="#0066cc">아니오</font></u></a> </div><button class="_ly_bmk_cnf_cls spi_close" type="button"><span class="_ly_bmk_cnf_cls"></span><em class="_ly_bmk_cnf_cls">X</em></button> </div><div class="_spi_ly_bmk_err spi_ly_pop" style="left: -91px; top: 33px; width: 255px; display: none;"><p class="spi_dsc">서버 접속이 원활하지 않습니다.<br>잠시 후 다시 시도해 주십시오.</p><button class="_ly_bmk_err_cls spi_close" type="button"><span class="_ly_bmk_err_cls"></span><em class="_ly_bmk_err_cls">X</em></button> </div><div class="_spi_ly_bmk_ros spi_ly_pop" style="left: -91px; top: 33px; width: 255px; display: none;"><p class="spi_dsc">북마크 서비스 점검 중으로,<br>현재 북마크 읽기만 가능하오니<br>이용에 참고해 주시기 바랍니다.</p><button class="_ly_bmk_ros_cls spi_close" type="button"><span class="_ly_bmk_ros_cls"></span><em class="_ly_bmk_ros_cls">X</em></button> </div><div class="_spi_ly_keep_ok spi_ly_pop" style="left: -91px; top: 33px; width: 255px; display: none;"><p class="spi_dsc">Keep 되었습니다.<br><a class="_ly_keep_lnk spi_impact" href="https://keep.naver.com/" target="_blank"><u><font color="#0066cc">네이버 Keep 가기</font></u></a></p><button class="_ly_keep_ok_cls spi_close" type="button"><span class="_ly_keep_ok_cls"></span><em class="_ly_keep_ok_cls">X</em></button> </div><div class="_spi_ly_keep_cnf spi_ly_pop spi_ly_pop_v2" style="left: -91px; top: 33px; width: 255px; display: none;"><p class="spi_dsc">현재 Keep 되어 있습니다.<br>Keep을 해제하시겠습니까?</p><div class="spi_btn"><a class="_ly_keep_cnf_y spi_y " href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221151954621&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fsm%3Dtab_hty.top%26where%3Dnexearch%26query%3D%25EC%25A0%2584%25EC%2582%25B0%25EC%2584%25B8%25EB%25AC%25B42%25EA%25B8%2589%2B%25EC%259A%2594%25EC%2595%25BD%25EC%25A0%2595%25EB%25A6%25AC%26oquery%3D%25EB%25B6%2584%25EA%25B0%259C%25EB%25AC%25B8%25EC%25A0%259C%26tqi%3DUf%252B%252B2sp0JXVssAsqzhsssssss7d-132992%26url%3Dhttps%253A%252F%252Fblog.naver.com%252F13soyoung_0%253FRedirect%253DLog%2526logNo%253D221151954621%26ucs%3DHEIin5%252B7zZJf&directAccess=false#" target="_blank"><span class="_ly_keep_cnf_y"></span><u><font color="#0066cc">예</font></u></a> <a class="_ly_keep_cnf_n spi_n " href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221151954621&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fsm%3Dtab_hty.top%26where%3Dnexearch%26query%3D%25EC%25A0%2584%25EC%2582%25B0%25EC%2584%25B8%25EB%25AC%25B42%25EA%25B8%2589%2B%25EC%259A%2594%25EC%2595%25BD%25EC%25A0%2595%25EB%25A6%25AC%26oquery%3D%25EB%25B6%2584%25EA%25B0%259C%25EB%25AC%25B8%25EC%25A0%259C%26tqi%3DUf%252B%252B2sp0JXVssAsqzhsssssss7d-132992%26url%3Dhttps%253A%252F%252Fblog.naver.com%252F13soyoung_0%253FRedirect%253DLog%2526logNo%253D221151954621%26ucs%3DHEIin5%252B7zZJf&directAccess=false#" target="_blank"><span class="_ly_keep_cnf_n"></span><u><font color="#0066cc">아니오</font></u></a> </div><button class="_ly_keep_cnf_cls spi_close" type="button"><span class="_ly_keep_cnf_cls"></span><em class="_ly_keep_cnf_cls">X</em></button> </div><div class="_spi_ly_keep_err spi_ly_pop" style="left: -91px; top: 33px; width: 255px; display: none;"><p class="spi_dsc">서버 접속이 원활하지 않습니다.<br>잠시 후 다시 시도해 주십시오.</p><button class="_ly_keep_err_cls spi_close" type="button"><span class="_ly_keep_err_cls"></span><em class="_ly_keep_err_cls">X</em></button> </div><div class="_spi_ly_keep_ros spi_ly_pop" style="left: -91px; top: 33px; width: 255px; display: none;"><p class="spi_dsc">북마크 서비스 점검 중으로,<br>현재 북마크 읽기만 가능하오니<br>이용에 참고해 주시기 바랍니다.</p><button class="_ly_keep_ros_cls spi_close" type="button"><span class="_ly_keep_ros_cls"></span><em class="_ly_keep_ros_cls">X</em></button> </div><div class="_spi_ly_pop spi_ly_pop ly_pop_v1" style="left: 136px; top: -82px; width: 213px; display: none;"><p class="_ly_pop spi_dsc">이 __feed_info__ 마음에 드셨다면<br><a class="_ly_pop_lnk _ly_pop spi_impact" href="http://me.naver.com/에서 편하게 받아보세요." target="_blank"><u><font color="#0066cc">네이버 MY구독</font></u></a></p><div class="_ly_pop spi_ico_arr spi_ico_right"></div></div></div></div> <div class="area_btn_postedit pcol2"><i class="aline"></i> <a class="pcol2 _printPost _returnFalse _param(221151954621)" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221151954621&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fsm%3Dtab_hty.top%26where%3Dnexearch%26query%3D%25EC%25A0%2584%25EC%2582%25B0%25EC%2584%25B8%25EB%25AC%25B42%25EA%25B8%2589%2B%25EC%259A%2594%25EC%2595%25BD%25EC%25A0%2595%25EB%25A6%25AC%26oquery%3D%25EB%25B6%2584%25EA%25B0%259C%25EB%25AC%25B8%25EC%25A0%259C%26tqi%3DUf%252B%252B2sp0JXVssAsqzhsssssss7d-132992%26url%3Dhttps%253A%252F%252Fblog.naver.com%252F13soyoung_0%253FRedirect%253DLog%2526logNo%253D221151954621%26ucs%3DHEIin5%252B7zZJf&directAccess=false#" target="_blank"><u>인쇄 </u></a> </div></div></div><div id="naverComment_201_221151954621_ct" style="display: none;"><div class="commentbox_header _naverCommentHeader"><a title="새 창" class="btn_write_comment _naverCommentWriteBtn _param(naverComment_201_221151954621|naverComment_201_221151954621_ct) _returnFalse" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221151954621&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fsm%3Dtab_hty.top%26where%3Dnexearch%26query%3D%25EC%25A0%2584%25EC%2582%25B0%25EC%2584%25B8%25EB%25AC%25B42%25EA%25B8%2589%2B%25EC%259A%2594%25EC%2595%25BD%25EC%25A0%2595%25EB%25A6%25AC%26oquery%3D%25EB%25B6%2584%25EA%25B0%259C%25EB%25AC%25B8%25EC%25A0%259C%26tqi%3DUf%252B%252B2sp0JXVssAsqzhsssssss7d-132992%26url%3Dhttps%253A%252F%252Fblog.naver.com%252F13soyoung_0%253FRedirect%253DLog%2526logNo%253D221151954621%26ucs%3DHEIin5%252B7zZJf&directAccess=false#"><u><font color="#8a8a8a">댓글쓰기</font></u></a> <div class="commentbox_pagination"><div class="num"><strong class="_currentPageNo"><font color="#5ecc56">1</font></strong>/<span class="_lastPageNo">1</span></div><div class="btn_pagination"><a class="prev dimmed _naverCommentPrev _param(naverComment_201_221151954621_ct) _returnFalse" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221151954621&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fsm%3Dtab_hty.top%26where%3Dnexearch%26query%3D%25EC%25A0%2584%25EC%2582%25B0%25EC%2584%25B8%25EB%25AC%25B42%25EA%25B8%2589%2B%25EC%259A%2594%25EC%2595%25BD%25EC%25A0%2595%25EB%25A6%25AC%26oquery%3D%25EB%25B6%2584%25EA%25B0%259C%25EB%25AC%25B8%25EC%25A0%259C%26tqi%3DUf%252B%252B2sp0JXVssAsqzhsssssss7d-132992%26url%3Dhttps%253A%252F%252Fblog.naver.com%252F13soyoung_0%253FRedirect%253DLog%2526logNo%253D221151954621%26ucs%3DHEIin5%252B7zZJf&directAccess=false#"><u><font color="#0066cc"><span class="blind">이전</span><span class="icon icon_ic_arrow_8x12_left"></span></font><font color="#0066cc"> </font></u></a> <a class="next _naverCommentNext _param(naverComment_201_221151954621_ct) _returnFalse" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221151954621&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fsm%3Dtab_hty.top%26where%3Dnexearch%26query%3D%25EC%25A0%2584%25EC%2582%25B0%25EC%2584%25B8%25EB%25AC%25B42%25EA%25B8%2589%2B%25EC%259A%2594%25EC%2595%25BD%25EC%25A0%2595%25EB%25A6%25AC%26oquery%3D%25EB%25B6%2584%25EA%25B0%259C%25EB%25AC%25B8%25EC%25A0%259C%26tqi%3DUf%252B%252B2sp0JXVssAsqzhsssssss7d-132992%26url%3Dhttps%253A%252F%252Fblog.naver.com%252F13soyoung_0%253FRedirect%253DLog%2526logNo%253D221151954621%26ucs%3DHEIin5%252B7zZJf&directAccess=false#"><u><font color="#0066cc"><span class="blind">다음</span><span class="icon icon_ic_arrow_8x12_right"></span></font><font color="#0066cc"> </font></u></a> </div></div></div><div id="naverComment_201_221151954621"></div></div><p><div class="notAllowedIframe">카페회원들의 안전을 위해 iframe 태그를 제한 하였습니다. <a href="http://blog.daum.net/cafe_notice/2639" target="_blank" class="txt_sub p11 u">관련공지보기</a><span class="arrow txt_sub">▶</span></div></iframe> </p><div id="ssp-adpost"><div style="margin: 0px auto; width: 100%; height: auto;"><div class="autosourcing-stub-extra" style="-ms-zoom: 1; opacity: 1;"><p style="margin: 11px 0px 7px; padding: 0px; font-family: Dotum; font-size: 12px; font-style: normal; font-weight: normal;"><strong style="padding: 0px 7px 0px 0px;">[출처]</strong> <a href="https://blog.naver.com/13soyoung_0/221151954621" target="_blank"><u><font color="#0066cc">전산세무2급 요약정리 결산 1편</font></u></a><span style="padding: 0px 7px 0px 5px;">|</span><strong style="padding: 0px 7px 0px 0px;">작성자</strong> <a href="https://blog.naver.com/13soyoung_0" target="_blank"><u><font color="#0066cc">또오영</font></u></a></p></div></div></div><p><br></p>