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<P><A name="[문서의 처음]"></A></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">2006년 한국주는 정부와 장기건설공사계약을 체결 하였다,총도급 금액은 10억원이며 공사는 2008년말 </SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"></SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">완성하엿다..공사 관련 자료는 다음과 같다..</SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"></SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"></SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">1.진행기준에 의한 연도별 공사이익</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 2006년 2007년 2008년</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">------------------------------------------------</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">실제 발생 원가 누계액 3억원 6억1,600만원 9억원</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">원가 발생 추정액 5억원 2억6,400만원 0원 </SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">공사총예정원가추정액 8억원 8억8,000만원 9억원</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">공사대금회수액 2억원 4억원 4억원</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 0px 0px 11px; COLOR: #000000; TEXT-INDENT: -11px; FONT-FAMILY: '한양신명조'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify">정답---------.</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 진행기준에 의한 연도별 공사이익</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: center"><A name=#5ca2f5e8></A></SPAN>
<TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=104 cellSpacing=0 cellPadding=1 width=476 border=1>
<TBODY>
<TR>
<TD style="BORDER-RIGHT: #000000 1px; BORDER-TOP: #000000 1px; BORDER-LEFT: #000000 1px; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=151 height=20>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 2px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 140%; FONT-FAMILY: '신명 신신명조'; LETTER-SPACING: 0px; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 신명 신신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: center"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 1px; BORDER-TOP: #000000 1px; BORDER-LEFT: #000000 1px; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=105 height=20>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 2px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 140%; FONT-FAMILY: '신명 신신명조'; LETTER-SPACING: 0px; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 신명 신신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: center">2006년</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px; BORDER-TOP: #000000 1px; BORDER-LEFT: #000000 1px; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=109 height=20>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 2px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 140%; FONT-FAMILY: '신명 신신명조'; LETTER-SPACING: 0px; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 신명 신신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: center">2007년</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px; BORDER-TOP: #000000 1px; BORDER-LEFT: #000000 1px; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=109 height=20>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 2px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 140%; FONT-FAMILY: '신명 신신명조'; LETTER-SPACING: 0px; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 신명 신신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: center">2008년</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 1px; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px; BORDER-BOTTOM: #000000 1px" vAlign=center width=151 height=20>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 2px 0px 6px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 140%; FONT-FAMILY: '신명 신신명조'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 신명 신신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify">공사진행률</SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify"></SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px; BORDER-BOTTOM: #000000 1px" vAlign=center width=105 height=20>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 13px 0px 2px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 140%; FONT-FAMILY: '신명 신신명조'; LETTER-SPACING: 0px; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 신명 신신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: right">37.5%(3/8)</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px; BORDER-BOTTOM: #000000 1px" vAlign=center width=109 height=20>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 13px 0px 2px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 140%; FONT-FAMILY: '신명 신신명조'; LETTER-SPACING: 0px; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 신명 신신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: right">70%(6.16/8.8)</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px; BORDER-BOTTOM: #000000 1px" vAlign=center width=109 height=20>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 13px 0px 2px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 140%; FONT-FAMILY: '신명 신신명조'; LETTER-SPACING: 0px; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 신명 신신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: right">100%</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 1px; BORDER-TOP: #000000 1px; BORDER-LEFT: #000000 1px; BORDER-BOTTOM: #000000 1px" vAlign=center width=151 height=20>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 2px 0px 6px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 140%; FONT-FAMILY: '신명 신신명조'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 신명 신신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify">공사수익</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px; BORDER-TOP: #000000 1px; BORDER-LEFT: #000000 1px; BORDER-BOTTOM: #000000 1px" vAlign=center width=105 height=20>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 13px 0px 2px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 140%; FONT-FAMILY: '신명 신신명조'; LETTER-SPACING: 0px; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 신명 신신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: right">3억7,500만원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px; BORDER-TOP: #000000 1px; BORDER-LEFT: #000000 1px; BORDER-BOTTOM: #000000 1px" vAlign=center width=109 height=20>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 13px 0px 2px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 140%; FONT-FAMILY: '신명 신신명조'; LETTER-SPACING: 0px; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 신명 신신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: right">3억2,500만원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px; BORDER-TOP: #000000 1px; BORDER-LEFT: #000000 1px; BORDER-BOTTOM: #000000 1px" vAlign=center width=109 height=20>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 13px 0px 2px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 140%; FONT-FAMILY: '신명 신신명조'; LETTER-SPACING: 0px; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 신명 신신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: right">3억원</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 1px; BORDER-TOP: #000000 1px; BORDER-LEFT: #000000 1px; BORDER-BOTTOM: #000000 1px" vAlign=center width=151 height=20>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 2px 0px 6px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 140%; FONT-FAMILY: '신명 신신명조'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 신명 신신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify">공사원가</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px; BORDER-TOP: #000000 1px; BORDER-LEFT: #000000 1px; BORDER-BOTTOM: #000000 1px" vAlign=center width=105 height=20>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 13px 0px 2px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 140%; FONT-FAMILY: '신명 신신명조'; LETTER-SPACING: 0px; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 신명 신신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: right; TEXT-DECORATION: underline">3억원</SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: right"></SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px; BORDER-TOP: #000000 1px; BORDER-LEFT: #000000 1px; BORDER-BOTTOM: #000000 1px" vAlign=center width=109 height=20>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 13px 0px 2px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 140%; FONT-FAMILY: '신명 신신명조'; LETTER-SPACING: 0px; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 신명 신신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: right; TEXT-DECORATION: underline">3억1,600만원</SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: right"></SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px; BORDER-TOP: #000000 1px; BORDER-LEFT: #000000 1px; BORDER-BOTTOM: #000000 1px" vAlign=center width=109 height=20>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 13px 0px 2px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 140%; FONT-FAMILY: '신명 신신명조'; LETTER-SPACING: 0px; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 신명 신신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: right; TEXT-DECORATION: underline">2억8,400만원</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 1px; BORDER-TOP: #000000 1px; BORDER-LEFT: #000000 1px; BORDER-BOTTOM: #000000 1px" vAlign=center width=151 height=20>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 2px 0px 6px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 140%; FONT-FAMILY: '신명 신신명조'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 신명 신신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify">공사이익</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px; BORDER-TOP: #000000 1px; BORDER-LEFT: #000000 1px; BORDER-BOTTOM: #000000 1px" vAlign=center width=105 height=20>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 13px 0px 2px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 140%; FONT-FAMILY: '신명 신신명조'; LETTER-SPACING: 0px; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 신명 신신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: right">7,500만원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px; BORDER-TOP: #000000 1px; BORDER-LEFT: #000000 1px; BORDER-BOTTOM: #000000 1px" vAlign=center width=109 height=20>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 13px 0px 2px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 140%; FONT-FAMILY: '신명 신신명조'; LETTER-SPACING: 0px; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 신명 신신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: right">900만원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px; BORDER-TOP: #000000 1px; BORDER-LEFT: #000000 1px; BORDER-BOTTOM: #000000 1px" vAlign=center width=109 height=20>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 13px 0px 2px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 140%; FONT-FAMILY: '신명 신신명조'; LETTER-SPACING: 0px; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: 신명 신신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: right">1,600만원</SPAN></P></TD></TR></TBODY></TABLE><SPAN></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 13pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 13pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify">1.질문-당기 공사 수익=공사 계약금(공사로부터의 수익 총액)x진행률(누계)-전기말 까지 계상한</SPAN> </P>
<P style="FONT-SIZE: 13pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 13pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 13pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 13pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 13pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 13pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 13pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 13pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify">이공식으로 진행률은 알겠는대 </SPAN></P>
<P style="FONT-SIZE: 13pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 13pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 13pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 13pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify">수익,원가,공사이익이 어떻게 추출 되는지 모르겠어요 </SPAN></P>
<P style="FONT-SIZE: 13pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 13pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 13pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 13pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify">하나씩만 어케 도출 계산 과정을 </SPAN></P>
<P style="FONT-SIZE: 13pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 13pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 13pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 13pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify">알려주시면 저가 좀더 공부 하면 </SPAN></P>
<P style="FONT-SIZE: 13pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 13pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 13pt; MARGIN: 0px 0px 0px 20px; COLOR: #000000; TEXT-INDENT: 0px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 13pt; COLOR: #000000; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0px; TEXT-ALIGN: justify">확인 가능 할거 같아요</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '한컴바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '한컴바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
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카페 게시글
[-──수험전반 Q & A°♡]
진행 기준에 의한 연도별 공사이익 구하는 법 아시분.....................
다음검색
첫댓글 보니까 도급금액이 빠진것 같군요. 답을 보니 도급금액이 10억인것 같은데 공사수익은 도급금액에 진행률을 곱해서 구하고 다음년도에는 도급금액에 누적진행률을 구하고 거기에 작년에 공사 수익으로 인식한 금액을 빼면 됩니다. 공사원가는 각각 당해 발생공사원가를 집어 넣으면 되고 공사이익은 각년도별도 공사수익에 공사원가를 차감하여 구하면 되죠. 가장 좋은것은 수업을 들으시면 됩니다.
그 중요한걸 빠뜨리 다니.....정확한 답변을 얻을수 있는 절호의 기회인대 도급금액은 10억 맞습니다..