선우회계법인 | 퇴직연금 확정급여형 (DB) 수수료비용의 분개 - 퇴직연금운용자산 (세법용어 퇴직연금부담금)

외국인출국만기보험도 DB로 보고 세무조정 퇴직연금운용수익 = 이자수익 (대부분 정기예금 이자율로 투자 하므로)<img src="https://t1.daumcdn.net/cfile/cafe/99DC773E5E71A11215" class="txc-image" actualwidth="953" hspace="1" vspace="1" border="0" width="953" exif="{}" data-filename="퇴직연금.png" style="clear:none;float:none;" /> <img src="https://t1.daumcdn.net/cfile/cafe/99DC533E5E71A11315" class="txc-image" actualwidth="965" hspace="1" vspace="1" border="0" width="965" exif="{}" data-filename="1.png" style="clear:none;float:none;" /> <img src="https://t1.daumcdn.net/cfile/cafe/99109F3E5E71A1130F" class="txc-image" actualwidth="795" hspace="1" vspace="1" border="0" width="795" exif="{}" data-filename="2.png" style="clear:none;float:none;" /> <div style="background: url(//i1.daumcdn.net/deco/contents/horizontalrule/line06.gif?v=2) repeat-x scroll left; width: 99%; height: 15px"><hr style="border: black 0 none; left: -9999px; position: relative; top: -9999px"></div> <img src="https://t1.daumcdn.net/cfile/cafe/996425475E71A28A20" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="1.png" style="clear:none;float:none;" /> <img src="https://t1.daumcdn.net/cfile/cafe/99AA82475E71A28B1E" class="txc-image" actualwidth="980" hspace="1" vspace="1" border="0" width="980" exif="{}" data-filename="2.png" style="clear:none;float:none;" /> 황규생각외부회계감사 받는 곳에서 외부감사인이 퇴직연금운용수익을 이자수익 계상하라고 하지 않는 곳은 반드시 [영업외수익 901~930]퇴직연금운용수익 계정과목을 만들어서 사용할것. 원천세(당기법인세자산)과의 대사 문제로... <img src="https://t1.daumcdn.net/cfile/cafe/998252475E71A28B1F" class="txc-image" actualwidth="787" hspace="1" vspace="1" border="0" width="787" exif="{}" data-filename="3.png" style="clear:none;float:none;" /> <img src="https://t1.daumcdn.net/cfile/cafe/997EF44D5E74816326" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="★2020년도 법인세_Page_202.jpg" style="clear:none;float:none;" /> <img src="https://t1.daumcdn.net/cfile/cafe/99CD6B4D5E74816518" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="★2020년도 법인세_Page_203.jpg" style="clear:none;float:none;" /> <img src="https://t1.daumcdn.net/cfile/cafe/99ED444D5E7481681E" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="★2020년도 법인세_Page_204.jpg" style="clear:none;float:none;" /> <img src="https://t1.daumcdn.net/cfile/cafe/99FCE74D5E74816A17" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="★2020년도 법인세_Page_205.jpg" style="clear:none;float:none;" /> <img src="https://t1.daumcdn.net/cfile/cafe/9983114D5E74816C26" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="★2020년도 법인세_Page_206.jpg" style="clear:none;float:none;" /> <img src="https://t1.daumcdn.net/cfile/cafe/99AE3A4D5E74816E25" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" 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