★ 감가상각조정명세서 ★

감가상각비 조정명세서 전체로 출력 전체로 미리보기해서 전기부인누계액에 맞는지 (전기 자본금과 적립금(을) 기말잔액) check!!부인액만 출력해도 시인부족액과 부인액이 같이 있을 경우 시인부족액에 포함되어 있음. ★ 양도자산 감가상각 부인누계액(양도자산감가상각조정명세서 상) 손금산입 -유보 별도로 세무조정 해야 합니다. <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3DQRfL%26dataid%3D48%26fileid%3D9%26regdt%3D20190303192256&url=http%3A%2F%2Fcfile264.uf.daum.net%2Fattach%2F99A19F475DFC867022537F')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 18 - 감가상각비(주황규) 2019-12-20.xlsx</a> <img src="https://t1.daumcdn.net/cfile/cafe/99C41F4E5E4F260533" class="txc-image" hspace="1" vspace="1" border="0" actualwidth="1024" width="1024" exif="{}" data-filename="감가상각비조정명세서합계표.png" style="clear:none;float:none;" id="A_99C41F4E5E4F26053339B6"/> <img src="https://t1.daumcdn.net/cfile/cafe/999D34355C85D1FB09" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="1.png" style="clear:none;float:none;" id="A_999D34355C85D1FB0980A8"/> <img src="https://t1.daumcdn.net/cfile/cafe/995D63355C85D1FB0C" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="2.png" style="clear:none;float:none;" id="A_995D63355C85D1FB0C2807"/> <img src="https://t1.daumcdn.net/cfile/cafe/991089355C85D1FC0F" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="무형고정자산.png" style="clear:none;float:none;" id="A_991089355C85D1FC0FAE44"/> <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3DQRfL%26dataid%3D48%26fileid%3D5%26regdt%3D20190303192256&url=http%3A%2F%2Fcfile296.uf.daum.net%2Fattach%2F998B653A5C7E3C0F353B50')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 17. - 최종 건설자금이자 (이자비용계상시) - 2019-03-10 주황규 작성.xlsx</a> <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3DQRfL%26dataid%3D48%26fileid%3D1%26regdt%3D20190303192256&url=http%3A%2F%2Fcfile299.uf.daum.net%2Fattach%2F99AD254A5C7BAAEF1144D1')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> ★ 감가상각조정명세서 ★.hwp</a>3. 자본적 지출액에 대한 감가상각비 계상 (1) 자료  ① 2016.1.1. 기계장치 10억원에 취득 후 사용  ② 내용연수 5년・정액법 적용  ③ 2017.7.1. 자본적 지출액 2억원 발생(회사는 기계장치로 계상)  ④ 2016년에 감가상각비 2억원 계상 (2) 기업회계상 감가상각 (외부회계감사 기업)   ① 2017.1.1. ~ 2017.6.30.까지 감가상각비 <table style="font-family: 굴림, gulim, tahoma, sans-serif; line-height: 1.6; border-collapse: collapse; border-left: none; border-bottom: none; border-right: none;"><tbody><tr style="line-height: 1.6;"><td rowspan="2" valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 58.47pt; height: 25.64pt; padding: 1.41pt 5.1pt; border-width: initial; border-style: none; border-color: initial;">10억원 ×</td><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 24.67pt; height: 12.82pt; padding: 1.41pt 5.1pt; border-top: none; border-left: none; border-bottom: 0.28pt solid rgb(0, 0, 0); border-right: none;">1</td><td rowspan="2" valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 21.52pt; height: 25.64pt; padding: 1.41pt 5.1pt; border-width: initial; border-style: none; border-color: initial;">×</td><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 21.68pt; height: 12.82pt; padding: 1.41pt 5.1pt; border-top: none; border-left: none; border-bottom: 0.28pt solid rgb(0, 0, 0); border-right: none;">6</td><td rowspan="2" valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 49.98pt; height: 25.64pt; padding: 1.41pt 5.1pt; border-width: initial; border-style: none; border-color: initial;">= 1억원</td></tr><tr style="line-height: 1.6;"><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 24.67pt; height: 12.82pt; padding: 1.41pt 5.1pt; border-top: 0.28pt solid rgb(0, 0, 0); border-left: none; border-bottom: none; border-right: none;">5</td><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 21.68pt; height: 12.82pt; padding: 1.41pt 5.1pt; border-top: 0.28pt solid rgb(0, 0, 0); border-left: none; border-bottom: none; border-right: none;">12</td></tr></tbody></table>   ② 2017.7.1. ~ 2017.12.31.까지 감가상각비<table style="font-family: 굴림, gulim, tahoma, sans-serif; line-height: 1.6; border-collapse: collapse; border-left: none; border-bottom: none; border-right: none;"><tbody><tr style="line-height: 1.6;"><td rowspan="2" valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 188.65pt; height: 25.64pt; padding: 1.41pt 5.1pt; border-width: initial; border-style: none; border-color: initial;">(10억원 – 2억원 – 1억원 + 2억원) ×</td><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 21.68pt; height: 12.82pt; padding: 1.41pt 5.1pt; border-top: none; border-left: none; border-bottom: 0.28pt solid rgb(0, 0, 0); border-right: none;">6*</td><td rowspan="2" valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 92.43pt; height: 25.64pt; padding: 1.41pt 5.1pt; border-width: initial; border-style: none; border-color: initial;">= 128,571,428</td></tr><tr style="line-height: 1.6;"><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 21.68pt; height: 12.82pt; padding: 1.41pt 5.1pt; border-top: 0.28pt solid rgb(0, 0, 0); border-left: none; border-bottom: none; border-right: none;">42</td></tr></tbody></table>    * 2017.7.1. 현재 잔존내용연수는 42개월이며 이 중 6개월치의 감가상각비를 계산함.   ③ 2018년 감가상각비<table style="font-family: 굴림, gulim, tahoma, sans-serif; line-height: 1.6; border-collapse: collapse; border-left: none; border-bottom: none; border-right: none;"><tbody><tr style="line-height: 1.6;"><td rowspan="2" valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 188.65pt; height: 25.64pt; padding: 1.41pt 5.1pt; border-width: initial; border-style: none; border-color: initial;">(10억원 – 2억원 – 1억원 + 2억원) ×</td><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 30.17pt; height: 12.82pt; padding: 1.41pt 5.1pt; border-top: none; border-left: none; border-bottom: 0.28pt solid rgb(0, 0, 0); border-right: none;">12</td><td rowspan="2" valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 92.43pt; height: 25.64pt; padding: 1.41pt 5.1pt; border-width: initial; border-style: none; border-color: initial;">= 257,142,857</td></tr><tr style="line-height: 1.6;"><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 30.17pt; height: 12.82pt; padding: 1.41pt 5.1pt; border-top: 0.28pt solid rgb(0, 0, 0); border-left: none; border-bottom: none; border-right: none;">42</td></tr></tbody></table> (3) 법인세법상 감가상각비한도액 ① 2017년<table style="font-family: 굴림, gulim, tahoma, sans-serif; line-height: 1.6; border-collapse: collapse; border-left: none; border-bottom: none; border-right: none;"><tbody><tr style="line-height: 1.6;"><td rowspan="2" valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 112.24pt; height: 25.64pt; padding: 1.41pt 5.1pt; border-width: initial; border-style: none; border-color: initial;">(10억원 + 2억원) ×</td><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 24.67pt; height: 12.82pt; padding: 1.41pt 5.1pt; border-top: none; border-left: none; border-bottom: 0.28pt solid rgb(0, 0, 0); border-right: none;">1</td><td rowspan="2" valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 86.77pt; height: 25.64pt; padding: 1.41pt 5.1pt; border-width: initial; border-style: none; border-color: initial;">= 240,000,000</td></tr><tr style="line-height: 1.6;"><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 24.67pt; height: 12.82pt; padding: 1.41pt 5.1pt; border-top: 0.28pt solid rgb(0, 0, 0); border-left: none; border-bottom: none; border-right: none;">5</td></tr></tbody></table>   법인세법에서는 자본적지출액을 기초가액에 합산하여 한도액을 계산함 ② 2018년 : 240,000,000 (4) 세무조정 ① 2017년   회사계상액 228,571,428 – 한도액 240,000,000 = 시인부족액 11,428,572(세무조정 없음) ② 2018년   회사계상액 257,142,857 – 한도액 240,000,000 = 상각부인액 17,142,857(손금불산입・유보)  <img src="https://t1.daumcdn.net/cfile/cafe/991AC4465C7BAB8421" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="고정자산등록.png" style="clear:none;float:none;" id="A_991AC4465C7BAB84217578"/> <img src="https://t1.daumcdn.net/cfile/cafe/993F88505C7BABAA09" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="상각범위액.png" style="clear:none;float:none;" id="A_993F88505C7BABAA097D80"/>