선우회계법인 | ④ 미착상품 - 기업회계상 수입품을 미착품으로 인식하는 시점은 구매계약조건 등에 따라 회사가 상품 등에 대한 실질적인 권리를 취득하는 시점이다(기준서 10

<a name="[문서의 처음]"></a> 미착상품 미착상품은 결산일 현재 도착하지 아니한 상품을 말하며 선적지인도기준에 의한 상품구입의 경우에는 운송 중이라도 구매자의 재고자산에 해당되며 목적지인도기준에 의하면 목적지에 도달하기 전까지는 판매자의 재고자산에 해당된다. 기업회계상 수입품을 미착품으로 인식하는 시점은 구매계약조건 등에 따라 회사가 상품 등에 대한 실질적인 권리를 취득하는 시점이다(기준서 10호 A24). 미착상품이란 상품을 주문하였으나 아직 운송 중에 있어 도착하지 않은 상품을 말한다. 기말시점에 미착상품이 있을 경우 기말재고자산에의 포함 여부가 문제되는데, 이것을 판단하는 기준으로 선적지인도기준과 목적지인도기준이 있다. 선적지인도기준이란 선적시점에서 상품의 소유권이 매입자에게 이전되는 것을 말한다. 따라서 미착상품은 매입자의 기말재고자산에 포함되어야 하며, 판매자는 매출을 인식하여야 한다.  반면, 목적지인도기준이란 목적지에 도착한 시점에서 상품의 소유권이 매입자에게 이전되는 것을 말한다. 따라서 미착상품은 매입자의 기말재고자산에 포함되어서는 안되며, 판매자의 기말재고자산에 포함되어야 한다. 미착상품의 구분 <a name="#4f55cb20"></a> <table style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; BORDER-COLLAPSE: collapse; BORDER-TOP: medium none; BORDER-RIGHT: medium none" border="1" cellspacing="0" cellpadding="1"> <tbody> <tr> <td style="BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid; BORDER-TOP: #000000 0.4pt solid; BORDER-RIGHT: #000000 0.4pt solid" height="17" valign="center" width="144" colspan="2"> 구분 </td> <td style="BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid; BORDER-TOP: #000000 0.4pt solid; BORDER-RIGHT: #000000 0.4pt solid" height="17" valign="center" width="106"> 선적지인도기준 </td> <td style="BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid; BORDER-TOP: #000000 0.4pt solid; BORDER-RIGHT: #000000 0.4pt solid" height="17" valign="center" width="106"> 목적지인도기준 </td></tr> <tr> <td style="BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid; BORDER-TOP: #000000 0.4pt solid; BORDER-RIGHT: #000000 0.4pt solid" height="34" valign="center" rowspan="2" width="47"> 매입자 </td> <td style="BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid; BORDER-TOP: #000000 0.4pt solid; BORDER-RIGHT: #000000 0.4pt solid" height="17" valign="center" width="96"> 매    입 </td> <td style="BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid; BORDER-TOP: #000000 0.4pt solid; BORDER-RIGHT: #000000 0.4pt solid" height="17" valign="center" width="106"> 당기매입 </td> <td style="BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid; BORDER-TOP: #000000 0.4pt solid; BORDER-RIGHT: #000000 0.4pt solid" height="17" valign="center" width="106"> 차기매입 </td></tr> <tr> <td style="BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid; BORDER-TOP: #000000 0.4pt solid; BORDER-RIGHT: #000000 0.4pt solid" height="17" valign="center" width="96"> 당기 기말재고 </td> <td style="BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid; BORDER-TOP: #000000 0.4pt solid; BORDER-RIGHT: #000000 0.4pt solid" height="17" valign="center" width="106"> 포함 </td> <td style="BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid; BORDER-TOP: #000000 0.4pt solid; BORDER-RIGHT: #000000 0.4pt solid" height="17" valign="center" width="106"> 제외 </td></tr> <tr> <td style="BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid; BORDER-TOP: #000000 0.4pt solid; BORDER-RIGHT: #000000 0.4pt solid" height="34" valign="center" rowspan="2" width="47"> 판매자 </td> <td style="BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid; BORDER-TOP: #000000 0.4pt solid; BORDER-RIGHT: #000000 0.4pt solid" height="17" valign="center" width="96"> 매   출 </td> <td style="BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid; BORDER-TOP: #000000 0.4pt solid; BORDER-RIGHT: #000000 0.4pt solid" height="17" valign="center" width="106"> 당기매출 </td> <td style="BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid; BORDER-TOP: #000000 0.4pt solid; BORDER-RIGHT: #000000 0.4pt solid" height="17" valign="center" width="106"> 차기매출 </td></tr> <tr> <td style="BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid; BORDER-TOP: #000000 0.4pt solid; BORDER-RIGHT: #000000 0.4pt solid" height="17" valign="center" width="96"> 당기 기말재고 </td> <td style="BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid; BORDER-TOP: #000000 0.4pt solid; BORDER-RIGHT: #000000 0.4pt solid" height="17" valign="center" width="106"> 제외 </td> <td style="BORDER-BOTTOM: #000000 0.4pt solid; BORDER-LEFT: #000000 0.4pt solid; BORDER-TOP: #000000 0.4pt solid; BORDER-RIGHT: #000000 0.4pt solid" height="17" valign="center" width="106"> 포함 </td></tr></tbody></table> 2. 미착상품에 대한 취득원가의 계상시기- 법률적인 소유권 유무 → 계약조건에 따라<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 valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 158.82pt; height: 21px; padding: 1.41pt; border-top: none; border-left: none; border-bottom: 0.85pt solid rgb(255, 255, 255); border-right: 0.85pt solid rgb(255, 255, 255); background: rgb(88, 183, 221);">거 래 조 건</td><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 198.45pt; height: 21px; padding: 1.41pt; border-top: none; border-left: 0.85pt solid rgb(255, 255, 255); border-bottom: 0.85pt solid rgb(255, 255, 255); border-right: none; background: rgb(88, 183, 221);">취득원가 계상시점</td></tr><tr style="line-height: 1.6;"><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 158.82pt; height: 18pt; padding: 1.41pt; border-top: 0.85pt solid rgb(255, 255, 255); border-left: none; border-bottom: 0.56pt solid rgb(0, 129, 182); border-right: 0.56pt solid rgb(0, 129, 182);">EXW(공장인도조건)</td><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 198.45pt; height: 18pt; padding: 1.41pt; border-top: 0.85pt solid rgb(255, 255, 255); border-left: 0.56pt solid rgb(0, 129, 182); border-bottom: 0.56pt solid rgb(0, 129, 182); border-right: none;">매도인의 공장 등에서 인수하는 시점</td></tr><tr style="line-height: 1.6;"><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 158.82pt; height: 18pt; padding: 1.41pt; border-top: 0.56pt solid rgb(0, 129, 182); border-left: none; border-bottom: 0.56pt solid rgb(0, 129, 182); border-right: 0.56pt solid rgb(0, 129, 182);">FAS(선측인도조건)</td><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 198.45pt; height: 18pt; padding: 1.41pt; border-top: 0.56pt solid rgb(0, 129, 182); border-left: 0.56pt solid rgb(0, 129, 182); border-bottom: 0.56pt solid rgb(0, 129, 182); border-right: none;">매도인이 선측에 인도하는 시점</td></tr><tr style="line-height: 1.6;"><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 158.82pt; height: 18pt; padding: 1.41pt; border-top: 0.56pt solid rgb(0, 129, 182); border-left: none; border-bottom: 0.56pt solid rgb(0, 129, 182); border-right: 0.56pt solid rgb(0, 129, 182);">FOB ‧ CFR ‧ CIF</td><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 198.45pt; height: 18pt; padding: 1.41pt; border-top: 0.56pt solid rgb(0, 129, 182); border-left: 0.56pt solid rgb(0, 129, 182); border-bottom: 0.56pt solid rgb(0, 129, 182); border-right: none;">매도인이 본선에 인도하는 시점</td></tr><tr style="line-height: 1.6;"><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 158.82pt; height: 18pt; padding: 1.41pt; border-top: 0.56pt solid rgb(0, 129, 182); border-left: none; border-bottom: 0.56pt solid rgb(0, 129, 182); border-right: 0.56pt solid rgb(0, 129, 182);">CPT(운송비지급조건)</td><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 198.45pt; height: 18pt; padding: 1.41pt; border-top: 0.56pt solid rgb(0, 129, 182); border-left: 0.56pt solid rgb(0, 129, 182); border-bottom: 0.56pt solid rgb(0, 129, 182); border-right: none;">매수인이 지정한 운송인에게 인도하는 시점</td></tr><tr style="line-height: 1.6;"><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 158.82pt; height: 18pt; padding: 1.41pt; border-top: 0.56pt solid rgb(0, 129, 182); border-left: none; border-bottom: 0.56pt solid rgb(0, 129, 182); border-right: 0.56pt solid rgb(0, 129, 182);">DES(착선인도조건)</td><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 198.45pt; height: 18pt; padding: 1.41pt; border-top: 0.56pt solid rgb(0, 129, 182); border-left: 0.56pt solid rgb(0, 129, 182); border-bottom: 0.56pt solid rgb(0, 129, 182); border-right: none;">수입항에 도착하여 인도하는 시점</td></tr><tr style="line-height: 1.6;"><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 158.82pt; height: 18pt; padding: 1.41pt; border-top: 0.56pt solid rgb(0, 129, 182); border-left: none; border-bottom: 0.56pt solid rgb(0, 129, 182); border-right: 0.56pt solid rgb(0, 129, 182);">DDU(관세미지급인도조건)</td><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 198.45pt; height: 18pt; padding: 1.41pt; border-top: 0.56pt solid rgb(0, 129, 182); border-left: 0.56pt solid rgb(0, 129, 182); border-bottom: 0.56pt solid rgb(0, 129, 182); border-right: none;">수입통관시점에서 매수인이 인수하는 시점</td></tr><tr style="line-height: 1.6;"><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 158.82pt; height: 18pt; padding: 1.41pt; border-top: 0.56pt solid rgb(0, 129, 182); border-left: none; border-bottom: 0.56pt solid rgb(0, 129, 182); border-right: 0.56pt solid rgb(0, 129, 182);">DDP(관세지급인도조건)</td><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 198.45pt; height: 18pt; padding: 1.41pt; border-top: 0.56pt solid rgb(0, 129, 182); border-left: 0.56pt solid rgb(0, 129, 182); border-bottom: 0.56pt solid rgb(0, 129, 182); border-right: none;">수입통관 되어 매수인이 인수하는 시점</td></tr></tbody></table> <img src="https://t1.daumcdn.net/cfile/cafe/9977FD4B5E07781328" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="미착품 계상시점 확인.png" style="clear:none;float:none;" id="A_9977FD4B5E077813284640"/> <img src="https://t1.daumcdn.net/cfile/cafe/99589A4C5E07786620" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="수입세금계산서.png" style="clear:none;float:none;" id="A_99589A4C5E0778662093F2"/> <img src="https://t1.daumcdn.net/cfile/cafe/997DED4A5E0408B433" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="미착상품.png" style="clear:none;float:none;" id="A_997DED4A5E0408B433A959"/> <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3D6xZ3%26dataid%3D59%26fileid%3D34%26regdt%3D20100214231453&url=http%3A%2F%2Fcfile294.uf.daum.net%2Fattach%2F99788C4D5C00157E0AC7FC')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 수출입업 기본검토사항.pdf</a> <div><img src="https://t1.daumcdn.net/cfile/cafe/99C56B4A5C00155D01" 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