한세 전산회계1.2급 교재 출시

▮NCS직무능력표준과정 반영   한국세무사회 KcLep 프로그램 -한국세무사회 국가공인 자격시험대비- 한세 전산회계 2급 필기+실기     ː 시험에 꼭 나오는 내용만 수록된 최단기 합격서ː 국정교과서 회계과목을 분석하여 서술 ː 기업회계기준에 의거한 핵심정리ː 실력다지기를 통하여 문제해결 능력을 키움   <img src="https://t1.daumcdn.net/cfile/cafe/999ECF365E570BFA1F" class="txc-image" width="423" style="clear: none; float: none;" border="0" vspace="1" hspace="1" actualwidth="423" exif="{}" data-filename="전산 1급.jpg" id="A_999ECF365E570BFA1FEA7F"/> <table width="601" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 601px; border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 214px; height: 22.78pt;">저자</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 380px; height: 22.78pt;">남 기 하</td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 214px; height: 21.79pt;">ISBN</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 380px; height: 21.79pt;"> 9788955574395(13320)</td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 214px; height: 22.59pt;">CIP</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 380px; height: 22.59pt;"> CIP2020008137</td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 214px; height: 18.96pt;">페이지</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 380px; height: 18.96pt;">652</td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 214px; height: 19.76pt;">정가</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 380px; height: 19.76pt;">25,000원</td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 214px; height: 21.58pt;">발행월일</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 380px; height: 21.58pt;">2020.02.29</td></tr></tbody></table> <table style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 56.77pt; height: 887.8pt;">차례</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 374.07pt; height: 887.8pt;"> <img width="143" height="19" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540300.gif" v:shapes="_x212140648"> 전산회계 1급 필기+실기   [PART 1] 회계원리 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540302.gif" v:shapes="_x212147208"> Chapter 01 회계이론 11 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540304.gif" v:shapes="_x212146408"> Chapter 02 회계의 기초개념 18 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540306.gif" v:shapes="_x212148168"> Chapter 03 현금 및 금융상품 39 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540308.gif" v:shapes="_x212144648"> Chapter 04 금융자산 48 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00001654030a.gif" v:shapes="_x212541800"> Chapter 05 재고자산 56 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00001654030c.gif" v:shapes="_x212542760"> Chapter 06 채권ㆍ채무 73 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00001654030e.gif" v:shapes="_x212559336"> Chapter 07 비유동자산 99 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540310.gif" v:shapes="_x212640160"> Chapter 08 자본회계 125 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540312.gif" v:shapes="_x212641920"> Chapter 09 결산정리와 재무제표 143   [PART 2] 원가관리 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540314.gif" v:shapes="_x212641840"> Chapter 01 원가회계의 기초 개념 155 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540316.gif" v:shapes="_x212638400"> Chapter 02 요소별 원가계산 176 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540318.gif" v:shapes="_x212636400"> Chapter 03 부문별 원가계산 194 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00001654031a.gif" v:shapes="_x212539720"> Chapter 04 개별원가계산 210 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00001654031c.gif" v:shapes="_x212647000"> Chapter 05 종합원가계산 217   [PART 3] 부가가치세 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00001654031e.gif" v:shapes="_x212650200"> Chapter 01 부가가치세 총론 231 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540320.gif" v:shapes="_x212651160"> Chapter 02 과세표준과 세액 242 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540322.gif" v:shapes="_x212645240"> Chapter 03 영세율과 면세 및 세금계산서 252    <img width="68" height="22" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540324.gif" v:shapes="_x212646520"> 전산회계 1급 실기 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540326.gif" v:shapes="_x212641280"> Chapter 01 전산회계 프로그램 시작하기 263 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540328.gif" v:shapes="_x212654880"> Chapter 02 기초정보 등록하기 268 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00001654032a.gif" v:shapes="_x212652880">  <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00001654032c.gif" v:shapes="_x212656080"> Chapter 03 일반전표 입력 288 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00001654032e.gif" v:shapes="_x212656160"> Chapter 04 일반전표 입력을 위한 기중 거래자료 292 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540330.gif" v:shapes="_x212658800"> Chapter 05 매입매출전표 입력 311 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540332.gif" v:shapes="_x212658480"> Chapter 06 고정자산 등록 357 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540334.gif" v:shapes="_x212648280"> Chapter 07 결 산 363 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540336.gif" v:shapes="_x212558296"> Chapter 08 기초정보등록부터 결산까지 입력해 보기 368    <img width="68" height="22" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540338.gif" v:shapes="_x212682520"> 전산회계 1급 기출문제 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00001654033a.gif" v:shapes="_x212683400"> 제80회 기출문제 407 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00001654033c.gif" v:shapes="_x212687160"> 제81회 기출문제 418 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00001654033e.gif" v:shapes="_x212685320"> 제82회 기출문제 430 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540340.gif" v:shapes="_x212688440"> 제83회 기출문제 440 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540342.gif" v:shapes="_x212687880"> 제84회 기출문제 450 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540344.gif" v:shapes="_x212690600"> 제85회 기출문제 461 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540346.gif" v:shapes="_x212692200"> 제86회 기출문제 472 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540348.gif" v:shapes="_x212693000"> 제87회 기출문제 484 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00001654034a.gif" v:shapes="_x212677960"> 제88회 기출문제 496    <img width="68" height="22" src="file:///C:/Users/User/AppData/Local/Temp/DRW00001654034c.gif" v:shapes="_x212654080"> 전산회계 1급 기출문제 정답 및 해설 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00001654034e.gif" v:shapes="_x212279616"> 제80회 기출문제 정답 및 해설 509 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540350.gif" v:shapes="_x212282336"> 제81회 기출문제 정답 및 해설 514 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540352.gif" v:shapes="_x212282576"> 제82회 기출문제 정답 및 해설 520 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540354.gif" v:shapes="_x212286176"> 제83회 기출문제 정답 및 해설 525 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540356.gif" v:shapes="_x212285856"> 제84회 기출문제 정답 및 해설 531 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW000016540358.gif" v:shapes="_x212681160"> 제85회 기출문제 정답 및 해설 537 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00001654035a.gif" v:shapes="_x212355368"> 제86회 기출문제 정답 및 해설 543 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00001654035c.gif" v:shapes="_x212356728"> 제87회 기출문제 정답 및 해설 549 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00001654035e.gif" v:shapes="_x212357048"> 제88회 기출문제 정답 및 해설 555</td></tr></tbody></table> <img src="https://t1.daumcdn.net/cfile/cafe/990564485E28061F0F" class="txc-image" width="900" style="clear: none; float: none;" border="0" vspace="1" hspace="1" actualwidth="900" exif="{}" data-filename="전산회계 ㅓ.jpg" id="A_990564485E28061F0F59FE"/><table width="571" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 571px; border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 179px; height: 22.78pt;">저자</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 392px; height: 22.78pt;">남 기 하</td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 179px; height: 46px;">ISBN</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 392px; height: 46px;">  9788955574364 (13320)</td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 179px; height: 22.59pt;">CIP</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 392px; height: 22.59pt;">  CIP2020001760</td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 179px; height: 18.96pt;">페이지</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 392px; height: 18.96pt;">344</td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 179px; height: 19.76pt;">정가</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 392px; height: 19.76pt;">18,000원</td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 179px; height: 21.58pt;">발행월일</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 392px; height: 21.58pt;">2020.02.29</td></tr></tbody></table> <p class="1" style="text-align: center; text-indent: 0pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">책을 펴내면서<p class="1" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   <p class="1" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   <p class="1" style="text-indent: 0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">무엇인가를 바라고 소망하고, 그것을 지탱하고 성취시켜 주는 것은 자신에 대한 믿음입니다. 급속히 변화하는 현대 사회에서 자신에 대한 믿음을 가지고 자기 개발에 힘쓴다면, 남보다 더 나은 삶을 영위할 수 있을 것입니다.<p class="1" style="text-indent: 0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">정보화 지식융합 시대인 지금, 회계 업무를 보다 효율적이고 정확하게 기록할 수 있는 지식의 필요성이 더욱 절실하게 제기되고 있습니다. 이러한 시대적 요청에 의하여 대한상공회의소, 세무사회에서는 전산회계 시험을 실시하고 있습니다.<p class="1" style="text-indent: 0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">이 교재는 최신판으로, 체계적인 이론과 출제 가능성이 높은 문제들을 정리하여 수험생들의 학습효과를 높여 최단 시간 내에 시험에 합격할 수 있도록 하였습니다.<p class="1" style="text-indent: 0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left 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blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">이 책의 구성과 특징은 다음과 같습니다.<p class="1" style="text-indent: -28.1pt; margin-left: 43.1pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">첫째, 국정교과서의 회계과목을 분석하여 기업회계기준에 의거한 핵심이론을 정리하여 수록하였습니다.<p class="1" style="text-indent: -28.2pt; margin-left: 43.2pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">둘째, 실력 다지기 문제를 통해 문제 해결 능력을 키우고 문제의 핵심(맥)을 이해하는 데 부족함이 없도록 하였습니다.<p class="1" style="text-indent: 0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">셋째, 기출문제를 수록하여 검정시험에 합격하는 데 부족함이 없도록 하였습니다.<p class="1" style="text-indent: 0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   <p class="1" style="text-indent: 0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">본 교재가 전산회계 2급, 기업회계, 회계관리사를 준비하는 수험생들에게 좋은 지침서가 될 것임을 확신하며, 앞날에 합격의 영광이 있기를 기원합니다.<p class="1" style="text-indent: 0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   <p class="1" style="text-indent: 0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">끝으로 이 책의 출간에 협조해주신 범론사 임직원 여러분에게 감사의 말씀을 드립니다.               차 례      <img width="40" height="8" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d70429e.gif" v:shapes="_x207870984"> PART 1 <img width="55" height="15" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042a0.gif" v:shapes="_x207869064"> 전산회계 2급 필기 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042a2.gif" v:shapes="_x207871624"> Chapter 01  회계의 기본 원리 11 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042a4.gif" v:shapes="_x207868664"> Chapter 02  현금성 자산 및 단기금융상품 40 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042a6.gif" v:shapes="_x207891176"> Chapter 03  재고자산 47 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042a8.gif" v:shapes="_x207895496"> Chapter 04  채권 및 채무 55 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042aa.gif" v:shapes="_x207895416"> Chapter 05  유형자산, 대손충당금, 감가상각누계액 65 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042ac.gif" v:shapes="_x207898376"> Chapter 06  개인기업의 자본과 주식회사의 자본 77 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042ae.gif" v:shapes="_x207780720"> Chapter 07  결산의 예비 절차, 본 절차 85 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042b0.gif" v:shapes="_x207903936"> Chapter 08  재무제표 91 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042b2.gif" v:shapes="_x207903616"> 기업회계 유형 실력다지기 115    <img width="40" height="8" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042b4.gif" v:shapes="_x207904576"> PART 2 <img width="55" height="15" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042b6.gif" v:shapes="_x207906896"> 전산회계 2급 실기 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042b8.gif" v:shapes="_x207896216"> Chapter 01  전산회계 프로그램 시작하기 141 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042ba.gif" v:shapes="_x207238768"> Chapter 02  기초정보 등록하기 146 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042bc.gif" v:shapes="_x207239008"> Chapter 03  전기분 재무제표 등록하기 152 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042be.gif" v:shapes="_x207238128"> Chapter 04  일반전표 입력 160 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042c0.gif" v:shapes="_x207244608"> Chapter 05  결산자료 입력 175 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042c2.gif" v:shapes="_x207243088"> Chapter 06  기초정보 등록부터 결산까지 입력해 보기 178 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042c4.gif" v:shapes="_x207231248"> 분개문제 실력다지기 193    <img width="40" height="8" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042c6.gif" v:shapes="_x207232688"> PART 3 <img width="55" height="15" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042c8.gif" v:shapes="_x207234368"> 전산회계 2급 기출문제 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042ca.gif" v:shapes="_x207906016"> 제80회 기출문제 213 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042cc.gif" v:shapes="_x207253560"> 제81회 기출문제 224 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042ce.gif" v:shapes="_x207254920"> 제82회 기출문제 234 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042d0.gif" v:shapes="_x207255160"> 제83회 기출문제 244 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042d2.gif" v:shapes="_x207257320"> 제84회 기출문제 257  <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042d8.gif" v:shapes="_x207259240"> 제85회 기출문제 267 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042da.gif" v:shapes="_x207262200"> 제86회 기출문제 279 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042dc.gif" v:shapes="_x207246760"> 제87회 기출문제 289    <img width="40" height="8" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042de.gif" v:shapes="_x207249560"> PART 4 <img width="55" height="15" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042e0.gif" v:shapes="_x207249480"> 전산회계 2급 기출문제 정답 및 해설 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042e2.gif" v:shapes="_x207236928"> 제80회 기출문제 정답 및 해설 303 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042e4.gif" v:shapes="_x207333016"> 제81회 기출문제 정답 및 해설 307 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042e6.gif" v:shapes="_x207335576"> 제82회 기출문제 정답 및 해설 312 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042e8.gif" v:shapes="_x207334456"> 제83회 기출문제 정답 및 해설 317 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042ea.gif" v:shapes="_x207336696"> 제84회 기출문제 정답 및 해설 322 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042ec.gif" v:shapes="_x207335896"> 제85회 기출문제 정답 및 해설 327 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042ee.gif" v:shapes="_x207339816"> 제86회 기출문제 정답 및 해설 332 <img width="0" height="0" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042f0.gif" v:shapes="_x207339096"> 제87회 기출문제 정답 및 해설 337       <p class="3" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">(1) 회계의 뜻<p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">회계는 정보 이용자가 기록, 계산, 정리한 것을 통해 합리적인 판단이나 의사 결정을 할 수 있도록 기업에게 유용한 정보를 전달하는 과정이다.<p class="3" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">(2) 회계의 목적 - 기업회계 기준 2조<p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">① 외부 이용자와 내부 이용자에게 유용한 정보 제공<p class="6" style="text-indent: -14.1pt; margin-left: 14.1pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">② 기업의 재무상태 및 경영성적과 현금 흐름의 유용한 정보 제공, 미래의 현금 흐름 정보 제공<p class="3" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">(3) 부기와 회계의 관계<p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">① 부기 : 장부에 기입하며 기록하고 계산하여 정보를 제공하는 기술적인 기법<p class="6" style="text-indent: -14.2pt; margin-left: 14.2pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">② 회계 : 부기의 기술적인 측면을 바탕으로 한 회계 이용자들에게 유용한 정보를 측정ㆍ전달하는 과정<p class="3" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">(4) 부기의 종류<p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">① 단식부기, 복식부기 : 기록 계산에 따른 분류<p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">② 영리부기, 비영리부기 : 이용자의 영리성 유무에 따른 분류<p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">※ 단식부기 ↔ 비영리부기 󰄤 학교부기, 가계부기 등<p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;"> 영리부기 ↔ 복식부기 󰄤 기업부기, 은행부기, 공업부기 등<p class="3" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">(5) 회계단위<p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">기업의 기록, 계산 장소적 범위<p class="3" style="margin-top: 0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">(6) 회계연도, 회계기간<p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">① 개인기업 : 1월 1일~12월 31일까지를 회계연도로 본다.<p class="6" style="text-indent: -15pt; margin-left: 15pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">② 법인기업 : 국가에 신고할 때는 신고기간으로 하고, 신고하지 않을 때는 개인기업과 동일하다(상법에서 1회계 기간은 1년을 넘지 못한다    <p class="3" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">(1) 기업의 재무상태 항목 - 재무상태표 항목<p class="6" style="text-indent: -15.4pt; margin-left: 15.4pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">① 자산(Assets) : 기업이 소유하고 있는 현금 및 재화로 표시할 수 있는 자원 및 채권을 의미한다.<p class="10" style="text-indent: -15.2pt; margin-left: 29.6pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">󰄤 현금, 당좌예금, 보통예금, 외상매출금, 선급금, 받을어음, 단기대여금, 미수금, 단기매매증권, 상품, 건물, 비품, 기계장치, 차량운반구, 임차보증금 등<p class="6" style="margin-top: 5.7pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">② 부채(Liabilities) : 기업이 미래에 갚아야 할 채무를 말하며, 타인 지분이다.<p class="10" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">󰄤 단기차입금, 미지급금, 외상 매입금, 지급어음, 선수금, 예수금 등<p class="6" style="text-indent: -15.3pt; margin-top: 5.7pt; margin-left: 15.3pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">③ 자본(Capital) : 순재산을 자본이라 하며, 자산에서 부채를 차감한 소유주 지분을 말한다(주주지분－주식회사).<p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;"> <img width="396" height="19" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042f8.gif" v:shapes="_x207465360"> <p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   <p class="3" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">(2) 재무상태표<p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">① 자산, 부채, 자본을 표시하는 재무제표이다.<p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">② 일정 시점의 기업의 재무상태를 표시한다.<p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;"> <img width="396" height="19" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042fa.gif" v:shapes="_x207467440"> <p class="3" style="margin-top: 0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">(3) 기업의 경영성과 - 손익계산서<p class="11" style="margin-top: 0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">① 수익<p class="10" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">경영활동 중 비용에 대한 대가이며 자본의 증가를 가져오는 거래에 발생한다.<p class="10" style="text-indent: -13.4pt; margin-left: 27.8pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">󰄤 상품매출이익, 이자수익, 임대료, 수수료수익, 자산수증이익, 단기매매증권처분이익, 잡이익 등<p class="11" style="text-indent: -14.4pt; margin-left: 14.4pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">② 비용<p class="10" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">경영활동 중 수익을 얻기 위해 투자된 것이며 자본의 감소를 가져오는 거래에서 발생한다.<p class="10" style="text-indent: -16.2pt; margin-left: 30.6pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">󰄤 급여, 보험료, 복리후생비, 여비교통비, 수수료비용, 임차료, 접대비, 이자비용, 광고선전비, 유형자산처분손실, 수도광열비, 통신비, 세금과 공과, 대손상각비, 감가상각비 등<p class="3" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">(4) 손익계산서(Profit and loss statement)<p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">수익과 비용을 기록하는 표로, 일정 기간의 기업의 경영성과를 나타내는 재무제표이다.<p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;"> <img width="396" height="34" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d7042fc.gif" v:shapes="_x208093256"> <p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   <p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   <p class="3" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">(5) 순손익 계산식 <p class="6" style="line-height: 100%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   <p class="3" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">(6) 재무상태표, 손익계산서(P/L)<p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">재무상태표와 손익계산서의 당기순손익은 반드시 일치해야 한다.<p class="6" style="line-height: 100%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   <table style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="center" style="border-width: medium medium 0.28pt; border-style: none none solid; border-color: currentColor currentColor rgb(0, 0, 0); padding: 1.41pt; width: 171.2pt; height: 5.66pt;" colspan="4"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">재무상태표</td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 22.99pt; height: 5.66pt;" colspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 22.99pt; height: 5.66pt;" colspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="border-width: medium medium 0.28pt; border-style: none none solid; border-color: currentColor currentColor rgb(0, 0, 0); padding: 1.41pt; width: 171.2pt; height: 5.66pt;" colspan="4"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">손익계산서</td></tr><tr><td valign="center" style="border-width: 0.28pt medium medium; border-style: solid none none; border-color: rgb(0, 0, 0) currentColor currentColor; padding: 1.41pt; width: 56.95pt; height: 5.66pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">기 말 자 산</td><td valign="center" style="border-width: 0.28pt 0.28pt medium medium; border-style: solid solid none none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) currentColor currentColor; padding: 1.41pt; width: 28.65pt; height: 5.66pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">1,000</td><td valign="center" style="border-width: 0.28pt medium medium 0.28pt; border-style: solid none none solid; border-color: rgb(0, 0, 0) currentColor currentColor rgb(0, 0, 0); padding: 1.41pt; width: 56.95pt; height: 5.66pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">기 말 부 채</td><td valign="center" style="border-width: 0.28pt medium medium; border-style: solid none none; border-color: rgb(0, 0, 0) currentColor currentColor; padding: 1.41pt; width: 28.65pt; height: 5.66pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">200</td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 22.99pt; height: 5.66pt;" colspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 22.99pt; height: 5.66pt;" colspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="border-width: 0.28pt medium medium; border-style: solid none none; border-color: rgb(0, 0, 0) currentColor currentColor; padding: 1.41pt; width: 62.61pt; height: 5.66pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">비 용</td><td valign="center" style="border-width: 0.28pt 0.28pt medium medium; border-style: solid solid none none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) currentColor currentColor; padding: 1.41pt; width: 22.99pt; height: 5.66pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">600</td><td valign="center" style="border-width: 0.28pt medium medium 0.28pt; border-style: solid none none solid; border-color: rgb(0, 0, 0) currentColor currentColor rgb(0, 0, 0); padding: 1.41pt; width: 62.61pt; height: 5.66pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">수 익</td><td valign="center" style="border-width: 0.28pt medium medium; border-style: solid none none; border-color: rgb(0, 0, 0) currentColor currentColor; padding: 1.41pt; width: 22.99pt; height: 5.66pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">700</td></tr><tr><td valign="center" style="border-width: medium medium 0.28pt; border-style: none none dotted; border-color: currentColor currentColor rgb(0, 0, 0); padding: 1.41pt; width: 56.95pt; height: 25.98pt; mso-diagonal-up: 0.00pt dotted #000000;" rowspan="4"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="border-width: medium 0.28pt medium medium; border-style: none solid none none; border-color: currentColor rgb(0, 0, 0) currentColor currentColor; padding: 1.41pt; width: 28.65pt; height: 14.66pt;" rowspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="border-width: medium medium medium 0.28pt; border-style: none none none solid; border-color: currentColor currentColor currentColor rgb(0, 0, 0); padding: 1.41pt; width: 56.95pt; height: 14.66pt;" rowspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">기 말 자 본</td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 28.65pt; height: 14.66pt;" rowspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">800</td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 22.99pt; height: 5.66pt;" colspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="border-width: medium medium 1.41pt; border-style: none none dotted; border-color: currentColor currentColor rgb(93, 93, 93); padding: 1.41pt; width: 15.74pt; height: 5.66pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 7.25pt; height: 14.66pt;" rowspan="2"><p class="8" style="text-align: justify; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">▶</td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 62.61pt; height: 14.66pt;" rowspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">당기순이익</td><td valign="center" style="border-width: medium 0.28pt 0.28pt medium; border-style: none solid dotted none; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt; width: 22.99pt; height: 14.66pt;" rowspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">100</td><td valign="center" style="border-width: medium medium 0.28pt 0.28pt; border-style: none none dotted solid; border-color: currentColor currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 1.41pt; width: 62.61pt; height: 14.66pt; mso-diagonal-up: 0.00pt dotted #000000;" rowspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="border-width: medium medium 0.28pt; border-style: none none dotted; border-color: currentColor currentColor rgb(0, 0, 0); padding: 1.41pt; width: 22.99pt; height: 14.66pt;" rowspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td></tr><tr><td valign="center" style="border-width: medium 1.41pt medium medium; border-style: none dotted none none; border-color: currentColor rgb(93, 93, 93) currentColor currentColor; padding: 1.41pt; width: 22.99pt; height: 9pt;" colspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="border-width: 1.41pt medium medium 1.41pt; border-style: dotted none none dotted; border-color: rgb(93, 93, 93) currentColor currentColor rgb(93, 93, 93); padding: 1.41pt; width: 15.74pt; height: 9pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td></tr><tr><td valign="center" style="border-width: medium 0.28pt 0.28pt medium; border-style: none solid dotted none; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt; width: 28.65pt; height: 11.32pt;" rowspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="border-width: medium medium medium 0.28pt; border-style: none none none solid; border-color: currentColor currentColor currentColor rgb(0, 0, 0); padding: 1.41pt; width: 56.95pt; height: 11.32pt;" rowspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">(당기순이익 100)</td><td valign="center" style="border-width: medium medium 0.28pt; border-style: none none dotted; border-color: currentColor currentColor rgb(0, 0, 0); padding: 1.41pt; width: 28.65pt; height: 11.32pt;" rowspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 7.25pt; height: 11.32pt;" rowspan="2"><p class="8" style="text-align: justify; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">◀</td><td valign="center" style="border-width: medium 1.41pt 1.41pt medium; border-style: none dotted dotted none; border-color: currentColor rgb(93, 93, 93) rgb(93, 93, 93) currentColor; padding: 1.41pt; width: 15.74pt; height: 5.66pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="border-width: medium medium medium 1.41pt; border-style: none none none dotted; border-color: currentColor currentColor currentColor rgb(93, 93, 93); padding: 1.41pt; width: 22.99pt; height: 5.66pt;" colspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 62.61pt; height: 11.32pt;" rowspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="border-width: 0.28pt 0.28pt 1.98pt medium; border-style: dotted solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(93, 93, 93) currentColor; padding: 1.41pt; width: 22.99pt; height: 11.32pt;" rowspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">700</td><td valign="center" style="border-width: 0.28pt medium medium 0.28pt; border-style: dotted none none solid; border-color: rgb(0, 0, 0) currentColor currentColor rgb(0, 0, 0); padding: 1.41pt; width: 62.61pt; height: 11.32pt;" rowspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="border-width: 0.28pt medium 1.98pt; border-style: dotted none solid; border-color: rgb(0, 0, 0) currentColor rgb(93, 93, 93); padding: 1.41pt; width: 22.99pt; height: 11.32pt;" rowspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">700</td></tr><tr><td valign="center" style="border-width: 1.41pt medium medium; border-style: dotted none none; border-color: rgb(93, 93, 93) currentColor currentColor; padding: 1.41pt; width: 15.74pt; height: 5.66pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 22.99pt; height: 5.66pt;" colspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td></tr><tr><td valign="center" style="border-width: 0.28pt medium medium; border-style: dotted none none; border-color: rgb(0, 0, 0) currentColor currentColor; padding: 1.41pt; width: 56.95pt; height: 5.66pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="border-width: 0.28pt 0.28pt 1.98pt medium; border-style: dotted solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(93, 93, 93) currentColor; padding: 1.41pt; width: 28.65pt; height: 5.66pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">1,000</td><td valign="center" style="border-width: medium medium medium 0.28pt; border-style: none none none solid; border-color: currentColor currentColor currentColor rgb(0, 0, 0); padding: 1.41pt; width: 56.95pt; height: 5.66pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="border-width: 0.28pt medium 1.98pt; border-style: dotted none solid; border-color: rgb(0, 0, 0) currentColor rgb(93, 93, 93); padding: 1.41pt; width: 28.65pt; height: 5.66pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">1,000</td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 22.99pt; height: 5.66pt;" colspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 22.99pt; height: 5.66pt;" colspan="2"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 62.61pt; height: 5.66pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="border-width: 1.98pt 0.28pt medium medium; border-style: solid solid none none; border-color: rgb(93, 93, 93) rgb(0, 0, 0) currentColor currentColor; padding: 1.41pt; width: 22.99pt; height: 5.66pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="border-width: medium medium medium 0.28pt; border-style: none none none solid; border-color: currentColor currentColor currentColor rgb(0, 0, 0); padding: 1.41pt; width: 62.61pt; height: 5.66pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="border-width: 1.98pt medium medium; border-style: solid none none; border-color: rgb(93, 93, 93) currentColor currentColor; padding: 1.41pt; width: 22.99pt; height: 5.66pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td></tr></tbody></table><p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">      <p class="3" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">(1) 거래<p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">기업의 재무상태 및 경영성적의 증감을 일으키는 일체의 모든 경제적인 사건을 거래라 하며, 주문이나 약속, 계약, 보증, 담보 제공은 회계에서는 거래라 하지 않는다.<p class="3" style="text-indent: -19.6pt; margin-left: 19.6pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">(2) 거래의 8요소 결합 관계<p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;"> <img width="395" height="142" src="file:///C:/Users/User/AppData/Local/Temp/DRW00002d70430c.gif" v:shapes="_x208325200"> <table style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 124.74pt; height: 18.48pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">차변</td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 144.55pt; height: 18.48pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left 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40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">대변</td></tr><tr><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 124.74pt; height: 2.82pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 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blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">자산의 증가</td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 144.55pt; height: 18.48pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 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left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">자산의 감소</td></tr><tr><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 124.74pt; height: 2.82pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 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left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 124.74pt; height: 2.82pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left 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blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td></tr><tr><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 124.74pt; height: 18.48pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">자본의 감소</td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 144.55pt; height: 18.48pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 124.74pt; height: 18.48pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">자본의 증가</td></tr><tr><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 124.74pt; height: 2.82pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 144.55pt; height: 2.82pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 124.74pt; height: 2.82pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td></tr><tr><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 124.74pt; height: 18.48pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">비용의 발생</td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 144.55pt; height: 18.48pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   </td><td valign="center" style="padding: 1.41pt; border: currentColor; border-image: none; width: 124.74pt; height: 18.48pt;"><p class="8" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">수익의 발생</td></tr></tbody></table><p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">   <p class="3" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">(3) 거래의 이중성<p class="6" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">분개의 법칙이라고 하며, 거래의 요소에 의하여 차변과 대변이 동일한 금액으로 분개(회계) 처리되는 원리를 말한다.<p class="3" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">(4) 거래의 종류<p class="11" style="margin-top: 0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">① 교환거래<p class="10" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">자산, 부채, 자본의 증감 변화가 있는 거래로서, 재무상태표 거래이다.<p class="11" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">② 손익거래<p class="10" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">수익, 비용에 의해 발생하는 거래이다.<p class="11" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">③ 혼합거래<p class="10" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 40.0pt left blank 80.0pt left blank 120.0pt left blank 160.0pt left blank 200.0pt left blank 240.0pt left blank 280.0pt left blank 320.0pt left blank 360.0pt left blank 400.0pt left blank 440.0pt left blank 480.0pt left blank 520.0pt left blank 560.0pt left blank 600.0pt left blank 640.0pt left blank 680.0pt left blank 720.0pt left blank 760.0pt left blank 800.0pt left blank 840.0pt left blank 880.0pt left blank 920.0pt left blank 960.0pt left blank 1000.0pt left blank 1040.0pt left blank 1080.0pt left blank 1120.0pt left blank 1160.0pt left blank 1200.0pt left blank 1240.0pt;">교환거래와 손익거래가 동시에 발생하는 거래이다.<p class="10" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 0.0pt left blank 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