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<P>안녕하세요..</P>
<P>회계에 완전 기초둥이 푸른아침입니다. 회계란..참으로 어렵더군요..</P>
<P>문제 푸는데 속이 다 울렁울렁 거립니다. </P>
<P>이 문제가 너무 어려워요..혹시 아시는 분 계시면 부탁드릴께요. </P>
<P> </P>
<P> </P>
<P>1. 아래 표는 A회사의 2004년 12월 31일 현재 대차대조표이다.</P>
<P align=left> (단위 : 백만원)</P>
<P align=left> <A name="[문서의 처음]"></A></P><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '한컴바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><A name=#40772ede></A></SPAN>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '한컴바탕'; TEXT-ALIGN: justify">
<TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=243 cellSpacing=0 cellPadding=1 width=453 border=1>
<TBODY>
<TR>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=136 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">과목</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=75 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">금액</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=170 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">과목</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=71 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">금액</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=136 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">유동자산</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=75 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=170 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 유동부채</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=71 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right"></SPAN> </P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=136 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">당좌자산</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=75 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right">4,896</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=170 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">매입채무</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=71 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right">8,076 </SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=136 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">재고자산</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=75 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right">3,151</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=170 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">단기차입금</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=71 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right">2,400</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=136 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=75 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=170 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 고정부채</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=71 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right"></SPAN> </P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=136 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=75 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=170 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">퇴직급여충당금</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=71 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right">329</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=136 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">고정자산</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=75 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=170 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 부채총계</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=71 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right">10,805</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=136 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">투자자산</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=75 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right">170</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=170 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 자본금</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=71 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right">100</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=136 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">유형자산</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=75 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right">5,968</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=170 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 자본잉여금</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=71 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right">847</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=136 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=75 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=170 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 이익잉여금</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=71 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right">2,433</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=136 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=75 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=170 height=38 rowSpan=2>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">(단기순이익:당기 109</SPAN>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 전기 2,324)</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=71 height=38 rowSpan=2>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"></SPAN> </P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=136 height=21>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=75 height=21>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"></SPAN> </P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=136 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=75 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=170 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 자본총계</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=71 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right">3,380</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=136 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">자산총계</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=75 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right">14,185</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=170 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 부채와 자본총계</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=71 height=17>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right">14,185</SPAN></P></TD></TR></TBODY></TABLE></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '한컴바탕'; TEXT-ALIGN: justify"> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '한컴바탕'; TEXT-ALIGN: justify"><FONT face=굴림>이 회사의 단기적인 자금상황을 간편하게 계산하여보려고 한다. 만약 단기부채를 일시에 상환, 지급할 경우 이회사의 지급능력은 어느 정도인가?</FONT></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '한컴바탕'; TEXT-ALIGN: justify"><FONT face=굴림></FONT> </P><SPAN></SPAN>
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카페 게시글
[-──수험전반 Q & A°♡]
회사의 지급능력구하는 회계문제입니다. 혹시 아시는분 계시면 알려주세요.
푸른아침
추천 0
조회 105
05.12.06 11:20
댓글 4
다음검색
첫댓글 단기적으로 지급해야 할것은 '유동부채'에 해당합니다. 이것을 '유동자산'으로 얼마나 커버할 수 있는지를 파악해 보는 겁니다. 이때, 유동비율/ 당좌비율/ 현금비율 순서로 유동성을 파악하면 됩니다. 단기지급능력이 좀 떨어지네요...유동비율등은 뭔지 아시죠?
그럼 유동비율=(유동자산/유동부채)*100=76.814%이므로 200이하여서 지급능력이 낮고, 당좌비율=(당좌자산/유동부채)*100=46.735%이므로 또한 지급능력이 낮다고 보면되는건가요?? 맞나요?? 주관식 답에 이렇게 쓰면 될까요? 회계학 너무 어려워요..이게 기초적 문제라는데 답답하네요..@.@
200%(왜 200이죠?)이라고 정한것을 기준비율이라고합니다. 기준비율은 관행적으로 ~얼마 이렇게 정해지기도 하지만, 실무에서는 동종산업의 평균비율/ 과거평균비율들을 사용합니다. 일단, 님이 배우신 선에서 정리하시고...100%가 안되면 일단 단기지급능력이 떨어진다고 봐야겠네요~ 움......
감사합니다*^^* 제가 200%로 본것은 이상적은 유동비율은 200% 이상이어야 하고 당좌비율은 100%이상이어야 한다고 배웠던 것 같아서 그랬습니다~ 암튼..회계학은 너무 어려워요