2014년 법인결산시 계정별 회계 주의사항

<TABLE Table style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; WIDTH: 459pt; BORDER-COLLAPSE: collapse; BORDER-BOTTOM: medium none; MARGIN: auto auto auto -13.05pt; BORDER-LEFT: medium none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 4.95pt 0cm 4.95pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext" cellSpacing=0 cellPadding=0 width=612 border=1> <TBODY> <TR style="HEIGHT: 36pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <TD style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 36pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 459pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt" width=612 colSpan=3> 법인결산 계정별 주의사항</TD></TR> <TR style="HEIGHT: 16.9pt; mso-yfti-irow: 1"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 16.9pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BACKGROUND: #ccffff; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> No</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 16.9pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 437.1pt; BACKGROUND: #ccffff; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=583 colSpan=2> 업  무  내  용</TD></TR> <TR style="HEIGHT: 42pt; mso-yfti-irow: 2"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 42pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 1</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 42pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 전기이월</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 42pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> 2013년 결산서의 재무제표가 2014년 전기로 올바르게 이월됬는지 확인 →프로그램의 오류로 전기 재무제표가 잘못 이월되는 경우 있음</TD></TR> <TR style="HEIGHT: 29.25pt; mso-yfti-irow: 3"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 29.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 2</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 29.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 현   금</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 29.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> ①현금출납장을 일자별로 검색 ②잔고마이너스인 경우: 만일 2/8 잔액이 -9,845,000이면 그날 가수금 10,000,000정도만 잡아 약간의 잔고만 남김 *“현금 및 예금잔액검토”에서 자동으로 현금조정말고 수동조정 ③잔고가 +인경우 :가수금반제 *현금이 많다하여 가지급금 처리말 것 ④12/31잔고는 되도록 10,000,000원 미만대로 조정 ⑤현금의 범위: 현금.은행 자기앞수표. 당좌수표</TD></TR> <TR style="HEIGHT: 19.5pt; mso-yfti-irow: 4"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 19.5pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 3</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 19.5pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 당좌예금</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 19.5pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> ① (2/1발행)외상매입금/지급어음   (3/31기한)지급어음/당좌예금 ②년말차변에 (–)이면 당좌예금/당좌차월.  ③인출:수표또는 어음만</TD></TR> <TR style="HEIGHT: 21.75pt; mso-yfti-irow: 5"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 21.75pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 4</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 21.75pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 보통예금</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 21.75pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> ①통장 적요란 입력→카드대금은 접대비/미지급금→결재시:미지급금/보통예금(월카드청구서와 카드전표를 중복입력하는 사례없도록) ②외상대는 거래처코드로 입력하되 없는거래처는 통장입출금으로 처리 ③이자수입→이자기표액/0.86=원천징수전이자액이므로 차액은→ 법인세등/이자수익으로 입력 ④년말차변(-)이면 보통예금/단기차입금</TD></TR> <TR style="HEIGHT: 13.5pt; mso-yfti-irow: 6"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 13.5pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 5</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 13.5pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 정기예적금</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 13.5pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> ①불입후 1년만기:정기예금. 1년이상만기:장기성예금으로 계정분류 ②만기된 적금있나 확인. 이자수익과 연계</TD></TR> <TR style="HEIGHT: 26.25pt; mso-yfti-irow: 7"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 26.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 6</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 26.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 외상매출금</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 26.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> ①회사에서 기록하는 거래처원장또는 입금표자료에 의거 매월정리 ②거래처별 외상대잔액을 12/31자 잔액으로 결산서 반영 ③만일 자료미징취시 최근 1개월 매출분을 외상대 잔액으로 반영④12/31잔고: 1% 대손상각비/대손충당금 ⑤경상적미수:외상매출금. 우발적:미수금</TD></TR> <TR style="HEIGHT: 64.5pt; PAGE-BREAK-INSIDE: avoid; mso-yfti-irow: 8"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 64.5pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 7</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 64.5pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 받을어음</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 64.5pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> ①정상매출처에서 받은경우 받을어음/외상매출금 ②기타 받을어음은  별도분개 생략 ~후에 보통예금/받을어음은 받을어음대신 가수금으로 ③어음기한전 은행추심이자: 보통예금.매출채권처분손실/받을어음</TD></TR> <TR style="HEIGHT: 27.55pt; PAGE-BREAK-INSIDE: avoid; mso-yfti-irow: 9"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 27.55pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 8</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 27.55pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 미수수익<SPAN style="BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; BACKGROUND: #ffcc99; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 0cm; mso-border-alt: solid windowtext .5pt"></TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 27.55pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> ①기업회계기준은 기간경과분 미수령이자수익은 미수수익/이자수익 ②세법상 조정 : 수입이자의 귀속시기는 원천징수시점인 현금입금일<SPAN style="BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; BACKGROUND: #ffcc99; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 0cm; mso-border-alt: solid windowtext .5pt"></TD></TR> <TR style="HEIGHT: 56.25pt; PAGE-BREAK-INSIDE: avoid; mso-yfti-irow: 10; mso-yfti-lastrow: yes"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 56.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 9</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 56.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 유가증권<SPAN style="BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; BACKGROUND: #ffcc99; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 0cm; mso-border-alt: solid windowtext .5pt"></TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 56.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> ①채권이아닌 투자개념의 시장성있는 증권은 단기매매증권이며 “유동자산”이나 시장성이 없으면 매도가능증권으로 “투자자산” ②채권으로 받은 증권은 만기보유증권으로 “투자자산” ③세법에서는 유  가증권은 원가법으로 매각시외는 보유시 평가차손익을 인정안함</TD></TR></TBODY></TABLE>                                                       <TABLE Table style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; WIDTH: 459pt; BORDER-COLLAPSE: collapse; BORDER-BOTTOM: medium none; MARGIN: auto auto auto -13.05pt; BORDER-LEFT: medium none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 4.95pt 0cm 4.95pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext" cellSpacing=0 cellPadding=0 width=612 border=1> <TBODY> <TR style="HEIGHT: 36pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <TD style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 36pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 459pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt" width=612 colSpan=3> 법인결산 계정별 주의사항</TD></TR> <TR style="HEIGHT: 16.9pt; mso-yfti-irow: 1"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 16.9pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BACKGROUND: #ccffff; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> No</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 16.9pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 437.1pt; BACKGROUND: #ccffff; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=583 colSpan=2> 업  무  내  용</TD></TR> <TR style="HEIGHT: 25.2pt; mso-yfti-irow: 2"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 25.2pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 10</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 25.2pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 선급금</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 25.2pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> 상품 및 외주가공비등에 대한 선지급으로 차후 외상매입금/선급금대체 공사후에도 선금급이 남아있으면 매출누락으로 인식됨</TD></TR> <TR style="HEIGHT: 26.3pt; mso-yfti-irow: 3"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 26.3pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 11</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 26.3pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 선급비용</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 26.3pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> 선급비용→당년도에 기간경과시 해당계정 비용/선급비용 대체</TD></TR> <TR style="HEIGHT: 19.5pt; mso-yfti-irow: 4"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 19.5pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 12</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 19.5pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 가지급금</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 19.5pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> ①돈이 지출되었으나 처리할 계정과목이 없을 때 미결산계정으로 ②대표자 가지급은 되도록 결산에 미반영(동일인가지급,가수금은상계) ③공동사업비 일부를 특수관계법인에게 대여시 가지급금(인정이자)</TD></TR> <TR style="HEIGHT: 21.75pt; mso-yfti-irow: 5"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 21.75pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 13</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 21.75pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> VAT대급금</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 21.75pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> (VAT예수금/VAT대급금)후 2010.1/25 납부액만 부가세예수금잔액으로</TD></TR> <TR style="HEIGHT: 13.5pt; mso-yfti-irow: 6"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 13.5pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 14</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 13.5pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 선납세금</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 13.5pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> 2014.8월에 납부한 법인세중간예납분이 2014년 결산한바 환급되는 경우를 제외하고는 선납세금→ 법인세등으로 대체 ②결국 12/31자 선납세금란은 갑근세연말정산 미환급대체분만 남게됨</TD></TR> <TR style="HEIGHT: 26.25pt; mso-yfti-irow: 7"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 26.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 15</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 26.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 상품.제품매출원가</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 26.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> ①전년도 매출원가 비교해서 경비 부족하다고 매출원가를 높이는 사례 없도록 ②제품매출원가율 < 상품매출원가율 ③재고자산평가방법은 무신고시 선입선출법이며 변경시는 법인세신고기한내 변경신고서제출</TD></TR> <TR style="HEIGHT: 38.6pt; PAGE-BREAK-INSIDE: avoid; mso-yfti-irow: 8"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 38.6pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 16</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 38.6pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 건물. 구축믈</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 38.6pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> ①건물은 부동산등기를 요하나 구축물은 등기를 요하지 않는 굴뚝.정원설비.토목설비등임 ② 건물을 취득키 위한 선급급은 “건설중인자산</TD></TR> <TR style="HEIGHT: 18.15pt; PAGE-BREAK-INSIDE: avoid; mso-yfti-irow: 9"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 18.15pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 17</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 18.15pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 비품<SPAN style="BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 0cm; mso-border-alt: solid windowtext .5pt"></TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 18.15pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> 자산과 소모품구분이 불분명시 단위당 금액이 100만미만은 소모품으로<SPAN style="BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; BACKGROUND: #ffcc99; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 0cm; mso-border-alt: solid windowtext .5pt"></TD></TR> <TR style="HEIGHT: 19.25pt; PAGE-BREAK-INSIDE: avoid; mso-yfti-irow: 10"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 19.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 18</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 19.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 창업비<SPAN style="BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; BACKGROUND: #ffcc99; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 0cm; mso-border-alt: solid windowtext .5pt"></TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 19.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> 법인설립비용과 법인설립전비용은 창업비로 무형고정자산상각 비용</TD></TR> <TR style="HEIGHT: 14.9pt; PAGE-BREAK-INSIDE: avoid; mso-yfti-irow: 11"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 14.9pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=29> 19</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 14.9pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=91> 미지급금</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 14.9pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=492> 경상적인 매입부채는 외상매입금.  우발적부채는 미지급금</TD></TR> <TR style="HEIGHT: 17.25pt; PAGE-BREAK-INSIDE: avoid; mso-yfti-irow: 12"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 17.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=29> 20</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 17.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=91> 선수금</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 17.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=492> 상거래관련 미리받은 대금으로 후에 선수금/외상매출금대체</TD></TR> <TR style="HEIGHT: 18pt; PAGE-BREAK-INSIDE: avoid; mso-yfti-irow: 13"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 18pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=29> 21</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 18pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=91> 미지급세금</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 18pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=492>  2014년 조정후 결산납부세액이 1,000원이면 이자소득세 원천징수분 100 과 중간예납 500을 제외한 차액 400원은 법인세등/미지급세금</TD></TR> <TR style="HEIGHT: 17.25pt; PAGE-BREAK-INSIDE: avoid; mso-yfti-irow: 14"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 17.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=29> 22</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 17.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=91> 차입금</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 17.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=492> 차입일부터 1년내 상환은 단기차입금.  1년후는 장기차입금</TD></TR> <TR style="HEIGHT: 33pt; PAGE-BREAK-INSIDE: avoid; mso-yfti-irow: 15"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 33pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=29> 23</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 33pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=91> 퇴직급여 충당금</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 33pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=492> ①“퇴직급여충당금조정명세서”에서 미리 한도액 계산한후 당기설정 ② 대손충당금과 달리 매년누적 설정되는 “고정부채”성충당금임</TD></TR> <TR style="HEIGHT: 20.25pt; PAGE-BREAK-INSIDE: avoid; mso-yfti-irow: 16"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 20.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=29> 24</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 20.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=91> 대손충당금</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 20.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=492> 이월 대손충당금은 → 대손충당금환입 / 대손충당금</TD></TR> <TR style="HEIGHT: 20.25pt; PAGE-BREAK-INSIDE: avoid; mso-yfti-irow: 17"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 20.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=29> 25</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 20.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=91> 개발준비금</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 20.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=492> 인력개발준비금은 설정년도 이후 3년 되는년도에 환입실시</TD></TR> <TR style="HEIGHT: 17.25pt; PAGE-BREAK-INSIDE: avoid; mso-yfti-irow: 18"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 17.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=29> 26</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 17.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=91> 자본총계</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 17.25pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=492> 출자자본금+잉여금(자본잉여금+이익잉여금)</TD></TR> <TR style="HEIGHT: 7.15pt; PAGE-BREAK-INSIDE: avoid; mso-yfti-irow: 19"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 7.15pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=29> 27</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 7.15pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=91> 부채비율</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 7.15pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=492> 부채총계/자본총계로 은행대출시 검토사항임</TD></TR> <TR style="HEIGHT: 6.6pt; PAGE-BREAK-INSIDE: avoid; mso-yfti-irow: 20; mso-yfti-lastrow: yes"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 6.6pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=29> 28</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 6.6pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=91> 전기수정</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 6.6pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=492> 전년도 미계상 법인세 3/31납부시 전기오류수정손(이익잉여금)/현금 </TD></TR></TBODY></TABLE>                                                             <TABLE Table style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-COLLAPSE: collapse; BORDER-BOTTOM: medium none; MARGIN: auto auto auto -13.05pt; BORDER-LEFT: medium none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 4.95pt 0cm 4.95pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext" cellSpacing=0 cellPadding=0 border=1> <TBODY> <TR style="HEIGHT: 36pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <TD style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 36pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt" colSpan=3> 법인결산 계정별 주의사항</TD></TR> <TR style="HEIGHT: 16.9pt; mso-yfti-irow: 1"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 16.9pt; BORDER-RIGHT: windowtext 1pt solid; BACKGROUND: #ccffff; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"> No</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 16.9pt; BORDER-RIGHT: windowtext 1pt solid; BACKGROUND: #ccffff; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" colSpan=2> 업  무  내  용</TD></TR> <TR style="HEIGHT: 105pt; mso-yfti-irow: 2"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 105pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"> 29</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 105pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt"> 급  여</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 105pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt"> ①원천징수이행상황신고서상의 급여지급합계액+ 일용직지급합계액=원 가명세서 급여+손익계산서 급여와 일치 입력(갑근세 신고자료 일치) (예수금잔액은 2015.1/10 납부액만 남게) ②불법체류자 고용 인건비(여권사본.수령증 비치) </TD></TR> <TR style="HEIGHT: 68.25pt; mso-yfti-irow: 3"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 68.25pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"> 30</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 68.25pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt"> 퇴직금<SPAN style="BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; BACKGROUND: #ffcc99; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 0cm; mso-border-alt: solid windowtext .5pt"></TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 68.25pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt"> ①퇴직급여충당금이 이미 설정되어 있는경우 퇴직충당/현금으로 분개 ②임원에 대한 중간퇴직금은 가지급금(단 연봉제 전환시는 가능) ③(손금불산입)퇴직금 지급규정이 동일직위에게 차별적용시 부당행위 정관에서 정한 퇴직금초과 퇴직공로금 ④정관또는 지급규정 필수 →개인별 차등규정은 불인정.직위별 차등</TD></TR> <TR style="HEIGHT: 5.65pt; mso-yfti-irow: 4"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 5.65pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"> 31</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 5.65pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt"> 상여금</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 5.65pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top> ①임원의 상여금은 지급규정필수. ②실제 상여금 지급일자에 비용계상 ③임원에 대한 상여금은 정관,주주총회,이사화결의에 의한 급여기준초과 상여금은 손금불산입함</TD></TR> <TR style="HEIGHT: 20.25pt; mso-yfti-irow: 5"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 20.25pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"> 32</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 20.25pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt"> 복리후생비</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 20.25pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt"> 부서별 일정액 지급분 회식비도 인정. 건강보험료 회사부담분</TD></TR> <TR style="HEIGHT: 52.5pt; mso-yfti-irow: 6"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 52.5pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"> 33</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 52.5pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt"> 접대비</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 52.5pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt"> ①채권임의포기액(채권회수차원에서 일부채권포기시는 대손금으로) ②특정거래처에 대한 판매장려금. ③거래처와 미약정된 판매장려금 ④(손금불산입)접대비한도초과액. 1만초과 카드미사용분 ♣추석.구정 거래처 상품권구입시 현금으로 결재한경우 1만초과 접대비에 해당 → 카드미사용으로 접대비경비로 불인정</TD></TR> <TR style="HEIGHT: 18.75pt; mso-yfti-irow: 7"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 18.75pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"> 34</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 18.75pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt"> 통신비</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 18.75pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt"> 직원휴대폰에 대한 업무수행상 필요부분 대납분은 통신비처리가능 (손금불산입) 초과부분은 급여처리함(예)사적인통화 좀 애매함</TD></TR> <TR style="HEIGHT: 33.75pt; mso-yfti-irow: 8"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 33.75pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"> 35</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 33.75pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt"> 세금과공과</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 33.75pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt"> 도로점용료.사업소세.재산세.연금회사부담분.산재보험료.상공회의소비 (손금불산입)법인세등.VAT매입세액.벌금.과태료.산재보험가산금</TD></TR> <TR style="HEIGHT: 19.5pt; mso-yfti-irow: 9"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 19.5pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"> 37</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 19.5pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt"> 보험료</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 19.5pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top> 저축성 보험료는 정기예적금(자산)으로 분류 (손금불산입)보험기간 미경과분 선급비용처리</TD></TR> <TR style="HEIGHT: 23.25pt; mso-yfti-irow: 10; mso-yfti-lastrow: yes"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 23.25pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"> 38</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 23.25pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt"> 광고선전비<SPAN style="BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 0cm; mso-border-alt: solid windowtext .5pt"></TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 23.25pt; BORDER-RIGHT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt"> 불특정다수인에 대한 사은품제공 (거래처등 특정인은 접대비처리)</TD></TR></TBODY></TABLE>                                                           <TABLE Table style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; WIDTH: 459pt; BORDER-COLLAPSE: collapse; BORDER-BOTTOM: medium none; MARGIN: auto auto auto -13.05pt; BORDER-LEFT: medium none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 4.95pt 0cm 4.95pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext" cellSpacing=0 cellPadding=0 width=612 border=1> <TBODY> <TR style="HEIGHT: 36pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <TD style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 36pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 459pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt" width=612 colSpan=3> 법인결산 계정별 주의사항</TD></TR> <TR style="HEIGHT: 16.9pt; mso-yfti-irow: 1"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 16.9pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BACKGROUND: #ccffff; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> No</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 16.9pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 437.1pt; BACKGROUND: #ccffff; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=583 colSpan=2> 업  무  내  용</TD></TR> <TR style="HEIGHT: 54.4pt; mso-yfti-irow: 2"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 54.4pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 39</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 54.4pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 대손상각</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 54.4pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=492> ①수출물품대 지급거절로 회수불가능시 외국환은행장의 “채권회수의 무면제허가”를 받아 대손처리    ②부도발생일 6월이상 경과한 실물 어음액과 부도일이전 외상매출잔액(부도발행자가 계속 영업해도 대손) (손금불산입)저당설정채권에 대한 대손. 대손금 추후 회수시 </TD></TR> <TR style="HEIGHT: 51.95pt; mso-yfti-irow: 3"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 51.95pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 40</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 51.95pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 이자수익</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 51.95pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> ①특수관계자에게 대여시: 차입금리와 당좌대월이자율보다 저리대여는 (차)현금70.부당행위30(배당.상여등 소득처분)(대)이자수익100 ②특수관계 아닌자에게 무상이나 저리대여는 실제 이자수익만 수입</TD></TR> <TR style="HEIGHT: 33.4pt; mso-yfti-irow: 4"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 33.4pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 41</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 33.4pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 이자비용</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 33.4pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> 대표이사 차입금을 법인이 사용하고 이자지급시 이자비용인정 단,현금/가수금으로 부채계상</TD></TR> <TR style="HEIGHT: 21pt; mso-yfti-irow: 5"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 21pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 42</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 21pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> ♣장려금 수출환급금</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 21pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=492> ①도소매 유통업체는 본사로부터 수령하는 장려금이 있음 → 외상매입금.현금 /수입장려금 ②수출업체는 통장에 환급금 입금여부 확인(원재료 수입시 관세과세)</TD></TR> <TR style="HEIGHT: 52.5pt; mso-yfti-irow: 6"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 52.5pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 43</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 52.5pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 주식변동 상황명세</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 52.5pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> 2013년도 법인조정 →신고부속→주식상황명세서를  2014년으로이월 2014년도중에 증권거래세 신고된 주주변동사항은 필히 반영 (미반영시 가산세2%)</TD></TR> <TR style="HEIGHT: 18.75pt; mso-yfti-irow: 7"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 18.75pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 44</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 18.75pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 전표입력</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 18.75pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> ①일반전표 누락월이 있는지 월별로 확인 →매월 반복경비(임대료,통신비등)누락된 달은 없는지? →제조원가 또는 손익계산서를 전년도와 비교할 때 계정별로 금액변동이 많으면 계정별원장 보고 과목변경 →있는경우 유사계정으로 대체 ②예:접대비가 많으면→복리후생비로. 수선비가 많으면→소모품비로)</TD></TR> <TR style="HEIGHT: 51.9pt; mso-yfti-irow: 8"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 51.9pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 45</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 51.9pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 매출누락</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 51.9pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> ①[예금/매출]→[예금/가수금]처리시 매출누락액이 예금으로 남아있어도 가수금은 차후에 대표자에게 변제할 채무로 사외유출과 동일하여 유보가 아니고 상여처분(실제메출과 대사필요)</TD></TR> <TR style="HEIGHT: 35.15pt; mso-yfti-irow: 9"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 35.15pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 46</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 35.15pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 가공매입</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 35.15pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> ①가공매입은[상품/현금] 또는 [상품/가수금]처리해도 상여처분   단 [상품/외상매입금.미지급금]시는 유보처분가능</TD></TR> <TR style="HEIGHT: 35.45pt; mso-yfti-irow: 10; mso-yfti-lastrow: yes"> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 35.45pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 21.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width=29> 47</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 35.45pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 68.1pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=91> 자본금과 적립금조정</TD> <TD style="BORDER-TOP: #f0f0f0; HEIGHT: 35.45pt; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 369pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 4.95pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 4.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=492> 2013년 결산 기말유보액이 2014년 기초유보액으로 일치하고 ②그중 2013년에 (–)유보금액이 있는지-있으면 2014 익금산입</TD></TR></TBODY></TABLE> 2015. 3. 5 조철제세무사무실