FAT 1급 요약정리 거래자료 입력 편 일반전표 입력

<p>FAT 1급 요약정리 거래자료 입력 편  </p><div class="se_doc_title_middle" id="SEDOC-1513299615191--1861185835_se_doc_title_middle"></div><p>  </p><div class="blog2_container"><span class="writer"><span class="area_profile"><a class="link" href="https://blog.naver.com/13soyoung_0" target="_top"><img class="img" alt="프로파일" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fblogpfthumb-phinf.pstatic.net%2FMjAxNzExMjNfMjQz%2FMDAxNTExNDAyNDA3MDg1.Pn_0FwYyLecilwHLEjPLyQAg2TWOqvTcp-Hr4Yq7lYcg.GccaTmZnhbZWlBoEhgtHKlId0xaSaixnqoqkjLWe5nAg.PNG.13soyoung_0%2F%2525C4%2525B8%2525C3%2525B3.PNG%3Ftype%3Ds1"></a></span> <span class="nick"><a class="link pcol2" href="https://blog.naver.com/13soyoung_0" target="_top"><u>또오영</u></a></span> </span> <i class="dot">・ </i> <span class="se_publishDate pcol2">2017. 12. 14. 14:14</span> </div><div class="blog2_post_function"><a title="https://blog.naver.com/13soyoung_0/221162931567" class="url pcol2 _setClipboard _returnFalse _se3copybtn 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class="naverTranslateNavigationBox _goTran _param(221162931567) _returnFalse" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221162931567&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#"><u><font color="#0066cc">번역보기<span class="ico_translation _goTran _param(221162931567)"></span></font></u></a></div></div> <input title="URL 복사" class="copyTargetUrl" style="display: none;" type="text" alt="url" value="https://blog.naver.com/13soyoung_0/221162931567"> </div><p>   </p><div class="se_doc_title_bottom" id="SEDOC-1513299615191--1861185835_se_doc_title_bottom"></div><div class="se_component se_docSource"><div class="se_sectionArea"><div class="location_component"><div class="location"></div></div></div></div><p>  </p><div class="se_doc_header_end" id="SEDOC-1513299615191--1861185835_se_doc_header_end"></div><div class="se_doc_contents_start" id="SEDOC-1513299615191--1861185835_se_doc_contents_start"></div><p> </p><div class="se_component_wrap sect_dsc __se_component_area"><div class="se_component se_sticker default "><div class="se_sectionArea se_align-left"><div class="se_editArea"><div class="se_viewArea"><div class="se_sticker_area" id="SEDOC-1513299615191--1861185835_sticker_0"><a class="se_mediaArea __se_sticker_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221162931567&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linkdata='{"src" : "http://gfmarket.phinf.naver.net/linebiz21_01/original_1.png", "packCode" : "linebiz21_01", "seq" : "1", "width" : "185", "height" : "160"}' data-linktype="sticker"><img width="185" height="160" class="__se_img_el" alt="스티커 이미지" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fstorep-phinf.pstatic.net%2Flinebiz21_01%2Foriginal_1.png%3Ftype%3Dp50_50"><u><font color="#0066cc"> </font></u></a></div></div> </div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">안녕하세요 .이번 포스팅은 fat 1급의 문제 2 거래자료 입력에 대해 준비했습니다.</p></div></div></div></div></div></div><div class="se_component se_quotation default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_fs_T2"><div class="se_editView"><div class="se_textView"><blockquote class="se_textarea">"문제 2" 거래자료 입력 </blockquote></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">거래자료 입력문제는 총 20 점이며 6문제 <br>적격증빙의 이해, 어음관리, 통장거래정리, 신용카드 매입거래, 유형자산 관련 구입/매각, 기타 일반거래에대한 입력입니다.  <br> <br>우선 지난번 포스팅을 통해 적격증빙의 종류에 대해 알아봤었죠?  <br> <a class="se_link" href="https://blog.naver.com/13soyoung_0/221160310186" target="_blank"><u><font color="#0066cc">https://blog.naver.com/13soyoung_0/221160310186</font></u></a>  <br> <br><br></p></div></div></div></div></div></div><div class="se_component se_oglink default "><div class="se_sectionArea se_align-left"><div class="se_editArea" id="SEDOC-1513299615191--1861185835_oglink_0"><div class="se_viewArea se_og_wrap"><a class="se_og_box __se_link" href="https://blog.naver.com/13soyoung_0/221160310186" target="_blank" data-linkdata='{"link" : "https://blog.naver.com/13soyoung_0/221160310186"}' data-linktype="link"><div class="se_og_thumb"><img alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fdthumb-phinf.pstatic.net%2F%3Fsrc%3D%2522https%253A%252F%252Fblogthumb.pstatic.net%252FMjAxNzEyMDhfMjA3%252FMDAxNTEyNzIyMTI1NTMz.XzWCwul0cfW3KjacDCRZ01aiRqSGDb7RYtZ4MQkGI9Ig.IcEpD5DEixWSGvbiqxubrCKo_2UClYNDLPHUIdTKff4g.PNG.13soyoung_0%252F%2525C4%2525B8%2525C3%2525B3.PNG%253Ftype%253Dw2%2522%26type%3Dff120"> </div><div class="se_og_txt"><div class="se_og_tit">전산회계 1급 부가가치세 적격증빙 편</div><div class="se_og_desc">안녕하세요 부가가치세 적격증빙에 대해서 다뤄볼껀데요, 이번에 중점적으로 다룰 내용은 매입세액 공제 입...</div><div class="se_og_cp">blog.naver.com</div></div></a><font color="#333333"> </font></div> </div></div></div> <div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span style="color: rgb(0, 0, 0);">적격증빙에 해당하면 부가세신고서와 관련 유무에 따라 일반전표/매입매출전표에 입력을 하게됩니다.  </span><br><br><span style="color: rgb(0, 0, 0);">3만원 초과 거래자료에 대한 </span><span class="se_fs_T2" style="color: rgb(0, 0, 0);">영수증수취명세서를</span><span style="color: rgb(0, 0, 0);"> 작성하는 부분도 거래자료의 1번 문제로 나올수있습니다. </span></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-left"><div class="se_editArea"><div class="se_viewArea" style="max-width: 471px;"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221162931567&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linkdata='{"imgId" : "SEDOC-1513299615191--1861185835_image_0_img", "src" : "https://postfiles.pstatic.net/MjAxNzEyMTRfMTA1/MDAxNTEzMjE5MDA5MDIz.cvPe3wTR7Yu6G2IV6OurdlKkF96veVjY4Z-S1JfHTHMg.1NKLnQJEBjYWyd3f3v1XXvbZ-IsLLywi9WNodIzEhHMg.PNG.13soyoung_0/%EC%BA%A1%EC%B2%98.PNG", "linkUse" : "false", "link" : ""}' data-linktype="img"><img width="471" height="329" class="se_mediaImage __se_img_el" id="SEDOC-1513299615191--1861185835_image_0_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzEyMTRfMTA1%2FMDAxNTEzMjE5MDA5MDIz.cvPe3wTR7Yu6G2IV6OurdlKkF96veVjY4Z-S1JfHTHMg.1NKLnQJEBjYWyd3f3v1XXvbZ-IsLLywi9WNodIzEhHMg.PNG.13soyoung_0%2F%25EC%25BA%25A1%25EC%25B2%2598.PNG%3Ftype%3Dw773" data-attachment-id="ITFuwxIyxu7_QDBNlQOFIYsclRbQ"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">19회 FAT 1급 기출문제</span></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">자료에 제시된 영수증은 3만원까지만 ,비용으로 인정 해주지만, 3만원 초과분에 대해서는 아래 절차를 통해 "영수증 수취 명세서"를 작성하면 비용으로 인정됩니다.<br><br>(1)일반전표에 복리후생으로 처리한다.<br>(2)영수증 수취명세서  탭에 들어간다.</p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-justify"><div class="se_editArea"><div class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221162931567&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linkdata='{"imgId" : "SEDOC-1513299615191--1861185835_image_1_img", "src" : "https://postfiles.pstatic.net/MjAxNzEyMTRfMzQg/MDAxNTEzMjI0OTQ0MDY2.dglJdmdAYaZPUukoAPlKl9sqPQMAgYoIDsB89ZM8EYAg.NjQL9UHN-MON42FUZ4ar9OmyYIF0jhtLIMgD_H7jiu8g.PNG.13soyoung_0/%EC%BA%A1%EC%B2%98.PNG", "linkUse" : "false", "link" : ""}' data-linktype="img"><img width="1065" height="664" class="se_mediaImage __se_img_el" id="SEDOC-1513299615191--1861185835_image_1_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzEyMTRfMzQg%2FMDAxNTEzMjI0OTQ0MDY2.dglJdmdAYaZPUukoAPlKl9sqPQMAgYoIDsB89ZM8EYAg.NjQL9UHN-MON42FUZ4ar9OmyYIF0jhtLIMgD_H7jiu8g.PNG.13soyoung_0%2F%25EC%25BA%25A1%25EC%25B2%2598.PNG%3Ftype%3Dw773" data-attachment-id="IFXbEvQkUHNBrUC1gdezDuWil0tQ"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">더존 회계 탭</span></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-justify"><div class="se_editArea"><div class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221162931567&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linkdata='{"imgId" : "SEDOC-1513299615191--1861185835_image_2_img", "src" : "https://postfiles.pstatic.net/MjAxNzEyMTRfMTAx/MDAxNTEzMjI0OTQ4NzQw.gGQhXVkzY4nTf9ze6H9JI2gyBSx7wX98G1GnG_sTSYog.2MEU0233UCPb3LaJiOdcFiCiozZGpPPOjh-zwlFfstQg.PNG.13soyoung_0/1.PNG", "linkUse" : "false", "link" : ""}' data-linktype="img"><img width="1075" height="360" class="se_mediaImage __se_img_el" id="SEDOC-1513299615191--1861185835_image_2_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzEyMTRfMTAx%2FMDAxNTEzMjI0OTQ4NzQw.gGQhXVkzY4nTf9ze6H9JI2gyBSx7wX98G1GnG_sTSYog.2MEU0233UCPb3LaJiOdcFiCiozZGpPPOjh-zwlFfstQg.PNG.13soyoung_0%2F1.PNG%3Ftype%3Dw773" data-attachment-id="IlFaEh6HHonA91cnorQpz-Edyedw"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">영수증 수취 명세서 2</span></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">여기서 주의할점!<br> 구분사랑에 해당하지 않으면, 빈칸으로 남겨두고 작성합니다.<br></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-justify"><div class="se_editArea"><div class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221162931567&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linkdata='{"imgId" : "SEDOC-1513299615191--1861185835_image_3_img", "src" : "https://postfiles.pstatic.net/MjAxNzEyMTRfMTc3/MDAxNTEzMjI0OTUyODY0.TFxc0BCBUpCv6rNz3r8yDRBGogoPWgzsCny3O_nEcJAg.p1k9her5ySBXZOdhLMXQO1QZMV3u6AVCWySOq8miJQcg.PNG.13soyoung_0/2.PNG", "linkUse" : "false", "link" : ""}' data-linktype="img"><img width="978" height="659" class="se_mediaImage __se_img_el" id="SEDOC-1513299615191--1861185835_image_3_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzEyMTRfMTc3%2FMDAxNTEzMjI0OTUyODY0.TFxc0BCBUpCv6rNz3r8yDRBGogoPWgzsCny3O_nEcJAg.p1k9her5ySBXZOdhLMXQO1QZMV3u6AVCWySOq8miJQcg.PNG.13soyoung_0%2F2.PNG%3Ftype%3Dw773" data-attachment-id="IQlVnxx1iTck-Ip5e0Sisvrd4fFg"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">영수증 수취 명세서 1</span></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">수취명세서 상의 (2)탭을 먼저 작성 한 후<br>(1)에 들어가서 확인할것.<br>(2)탭에서 작성한 내용은 표시된 부분으로 넘어옴니다. <br><br><span class="se_fs_T2">어음관련 문제</span><br><br>ⓐ우리회사가 어음을 발행했을경우 (매입) <br>(차)외상매입금              (대)지급어음 <br>ⓑ매출채권으로 어음을 받을경우 (매출) <br>(차)받을어음                 (대)상품매출 <br>ⓒ받을어음을 만기일 전에 처분/할인/매각 할 경우 <br>(차)현금                        (대)받을어음 <br>(차)매출채권 처분 손실  <br>이렇게 3가지의 경우로 나뉘어 집니다.  <br> ⓓ발행한 어음이 만기되어 결제 할때 <br>(차)지급어음             (대)당좌예금  <br> <br>어음이 자료로 제시될 경우엔  <br>전표입력을 하고, "F3"키를 누르면 하단에 자금관리가 뜨개됩니다.  <br>발행일 경우엔 상단의 "어음등록"을 먼저 해주고 자금관리에 다시 한번 입력을 해주면 되며, <br>어음을 받거나 처분할 경우에는 "F3"키를 눌러 자금관리에 입력해줍니다. <br><br><br></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-left"><div class="se_editArea"><div class="se_viewArea" style="max-width: 462px;"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221162931567&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linkdata='{"imgId" : "SEDOC-1513299615191--1861185835_image_4_img", "src" : "https://postfiles.pstatic.net/MjAxNzEyMTRfMjc5/MDAxNTEzMjE5NTA3Mjk0.dB9z49Q7E7lJFTM-ThjI4l8JelBim9uYvSzYRlh1SSQg.3XwwNcZq4kb8BKcKjit_GxgNMeMAnvuxdeml6JHrfrwg.PNG.13soyoung_0/%EC%BA%A1%EC%B2%98.PNG", "linkUse" : "false", "link" : ""}' data-linktype="img"><img width="462" height="414" class="se_mediaImage __se_img_el" id="SEDOC-1513299615191--1861185835_image_4_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzEyMTRfMjc5%2FMDAxNTEzMjE5NTA3Mjk0.dB9z49Q7E7lJFTM-ThjI4l8JelBim9uYvSzYRlh1SSQg.3XwwNcZq4kb8BKcKjit_GxgNMeMAnvuxdeml6JHrfrwg.PNG.13soyoung_0%2F%25EC%25BA%25A1%25EC%25B2%2598.PNG%3Ftype%3Dw773" data-attachment-id="IibGyoDO8oi-IJPHuVq6FuTYAgAw"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">Fat 기출문제</span></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-justify"><div class="se_editArea"><div class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221162931567&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linkdata='{"imgId" : "SEDOC-1513299615191--1861185835_image_5_img", "src" : "https://postfiles.pstatic.net/MjAxNzEyMTRfMjEx/MDAxNTEzMjI2ODg4OTI2.H0GDBi6DNKwZOOeMjiw3Z8ywLgV_oyViL5r2jfXca7Ag.PuOG4EKkBeiGJO_PGmCzBn1rddPQaXgwOJunJvYFe1Ug.PNG.13soyoung_0/KakaoTalk_20171214_133835347.png", "linkUse" : "false", "link" : ""}' data-linktype="img"><img width="868" height="434" class="se_mediaImage __se_img_el" id="SEDOC-1513299615191--1861185835_image_5_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzEyMTRfMjEx%2FMDAxNTEzMjI2ODg4OTI2.H0GDBi6DNKwZOOeMjiw3Z8ywLgV_oyViL5r2jfXca7Ag.PuOG4EKkBeiGJO_PGmCzBn1rddPQaXgwOJunJvYFe1Ug.PNG.13soyoung_0%2FKakaoTalk_20171214_133835347.png%3Ftype%3Dw773" data-attachment-id="Ipk5CDfp0WxGeFr-miKW8inzutAc"><u><font color="#0066cc"> </font></u></a></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">(+) <br> 000 / 20170101 / 123456789 이렇게 띄어 읽으면 편하며, <br>발행일 = 거래일 입니다.  <br><span class="se_fs_T2">유/무형 자산의 구입,매각  </span><br><br>ⓐ제시되는 계약서를 보고 전표입력. <br>ⓑ유형자산을 매각하면서 생기는 차액에 대한 분개 <br></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-left"><div class="se_editArea"><div class="se_viewArea" style="max-width: 493px;"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221162931567&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linkdata='{"imgId" : "SEDOC-1513299615191--1861185835_image_6_img", "src" : "https://postfiles.pstatic.net/MjAxNzEyMTRfMTA4/MDAxNTEzMjE5MTUwMzcw.7oDFKO6RXwjbWX9-rWu1ZD69rtNXwIJcTRtDDWzw0zQg.IMKgCreHj6Ys0kdOzySRpen5kut-6nOHUYusLa9s5vMg.PNG.13soyoung_0/%EC%BA%A1%EC%B2%98.PNG", "linkUse" : "false", "link" : ""}' data-linktype="img"><img width="493" height="652" class="se_mediaImage __se_img_el" id="SEDOC-1513299615191--1861185835_image_6_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzEyMTRfMTA4%2FMDAxNTEzMjE5MTUwMzcw.7oDFKO6RXwjbWX9-rWu1ZD69rtNXwIJcTRtDDWzw0zQg.IMKgCreHj6Ys0kdOzySRpen5kut-6nOHUYusLa9s5vMg.PNG.13soyoung_0%2F%25EC%25BA%25A1%25EC%25B2%2598.PNG%3Ftype%3Dw773" data-attachment-id="IDIu4Tc5c1KNA6rfyX-fg8kITFDY"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">23회 FAT 1급 기출문제</span></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-left"><div class="se_editArea"><div class="se_viewArea" style="max-width: 512px;"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221162931567&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linkdata='{"imgId" : "SEDOC-1513299615191--1861185835_image_7_img", "src" : "https://postfiles.pstatic.net/MjAxNzEyMTRfNjMg/MDAxNTEzMjE5MTY1MDc5.M4w32RtO9NvTSBvMB9ZlcyRWcVp1c-R9wI0lPgEIU4Ag.azA1-F9-HufO2kRXfHFzjjCB3nscBhCaALSIh-TqDl0g.PNG.13soyoung_0/%EC%BA%A1%EC%B2%98.PNG", "linkUse" : "false", "link" : ""}' data-linktype="img"><img width="512" height="208" class="se_mediaImage __se_img_el" id="SEDOC-1513299615191--1861185835_image_7_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzEyMTRfNjMg%2FMDAxNTEzMjE5MTY1MDc5.M4w32RtO9NvTSBvMB9ZlcyRWcVp1c-R9wI0lPgEIU4Ag.azA1-F9-HufO2kRXfHFzjjCB3nscBhCaALSIh-TqDl0g.PNG.13soyoung_0%2F%25EC%25BA%25A1%25EC%25B2%2598.PNG%3Ftype%3Dw773" data-attachment-id="IB_PBie5hhhS1jLl65CPtmjf06Gg"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">23회 FAT 1급 기출문제</span></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span style="color: rgb(0, 0, 0);">장부가액과 처분가액을 비교하여 처분손익을 계상하며, </span><br><span style="color: rgb(0, 0, 0);">장부가액은 최초장부가액-감가상각누계액을 뺀 금액이다.<br><br>ⓒ고정자산 등록 <br>신규로 유형자산을 구입하면 관리를 위하여 '고정자산등록'을 하게 되는데요.  <br>아래 사진에 표시된 부분을  작성하여 주시면 됩니다.  <br></span></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-justify"><div class="se_editArea"><div class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221162931567&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linkdata='{"imgId" : "SEDOC-1513299615191--1861185835_image_8_img", "src" : "https://postfiles.pstatic.net/MjAxNzEyMTRfMjAx/MDAxNTEzMjI4MDE1MDM5.3IKI2S4CMi6RTLKc2wEn4kJufIfitqHwGJUA4vkmR9sg.aU164OGcEl4L7j6grgOO2IN9Z2SuzlYuV3zPACN0gyMg.PNG.13soyoung_0/%EC%BA%A1%EC%B2%98.PNG", "linkUse" : "false", "link" : ""}' data-linktype="img"><img width="1073" height="725" class="se_mediaImage __se_img_el" id="SEDOC-1513299615191--1861185835_image_8_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzEyMTRfMjAx%2FMDAxNTEzMjI4MDE1MDM5.3IKI2S4CMi6RTLKc2wEn4kJufIfitqHwGJUA4vkmR9sg.aU164OGcEl4L7j6grgOO2IN9Z2SuzlYuV3zPACN0gyMg.PNG.13soyoung_0%2F%25EC%25BA%25A1%25EC%25B2%2598.PNG%3Ftype%3Dw773" data-attachment-id="I6W0DUSvuTU9Hm0P-xTw4XePuztM"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">더존고정자산등록탭</span></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span style="color: rgb(0, 0, 0);"><br>만일 전기에 감가상각이 되어있는 자산을 등록 할 경우, <br>[1.기초가액], [2.전기말상각누계액]에 입력을 하고, <br>신규의 등록일 경우 장부가액을  <br>[4.신규취득및증가]에 적어줍니다.  <br></span></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-left"><div class="se_editArea"><div class="se_viewArea" style="max-width: 505px;"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221162931567&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linkdata='{"imgId" : "SEDOC-1513299615191--1861185835_image_9_img", "src" : "https://postfiles.pstatic.net/MjAxNzEyMTRfMjU1/MDAxNTEzMjE5MzgyNjU5.w8Zv6tpcKogduj4fMjwtyt7iQLl5pZdUaRSgwy4caFMg.3XmipozzvvmuSv4BO0CQTfCjQ80BGIphZBQIfS8PQukg.PNG.13soyoung_0/%EC%BA%A1%EC%B2%98.PNG", "linkUse" : "false", "link" : ""}' data-linktype="img"><img width="505" height="562" class="se_mediaImage __se_img_el" id="SEDOC-1513299615191--1861185835_image_9_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzEyMTRfMjU1%2FMDAxNTEzMjE5MzgyNjU5.w8Zv6tpcKogduj4fMjwtyt7iQLl5pZdUaRSgwy4caFMg.3XmipozzvvmuSv4BO0CQTfCjQ80BGIphZBQIfS8PQukg.PNG.13soyoung_0%2F%25EC%25BA%25A1%25EC%25B2%2598.PNG%3Ftype%3Dw773" data-attachment-id="IEouGE1oUifvN2Xuo5MRPg-jU8hw"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">24회 FAT 1급 기출문제</span></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">*자산의 취득부대비용은 자산의 원가에 포함하는게  <br>기업회계의 원칙입니다.  <br>자산의 내용연수를 늘려주거나, 가치를 증가 시키는 지출은 자본적지출로 인식하여 취득원가에 포함시키고, <br>부속품 교체, 건물의 도장 등 현 상태를 유지하기 위해 지출한 비용은 수익적 지출로 당기 비용처리시킵니다.  <br><br><span><br></span><span></span></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-left"><div class="se_editArea"><div class="se_viewArea" style="max-width: 479px;"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221162931567&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linkdata='{"imgId" : "SEDOC-1513299615191--1861185835_image_10_img", "src" : "https://postfiles.pstatic.net/MjAxNzEyMTRfMjIw/MDAxNTEzMjE5NjM5ODA3.2ty-zJZiP0vu-_BNedBTMJQE3V2kZTA-HisXmQDsuDAg.MdzLM2YoGcZSXTPgGk-Sigu04jOWNe6s8Sva1gt4dAIg.PNG.13soyoung_0/%EC%BA%A1%EC%B2%98.PNG", "linkUse" : "false", "link" : ""}' data-linktype="img"><img width="479" height="99" class="se_mediaImage __se_img_el" id="SEDOC-1513299615191--1861185835_image_10_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzEyMTRfMjIw%2FMDAxNTEzMjE5NjM5ODA3.2ty-zJZiP0vu-_BNedBTMJQE3V2kZTA-HisXmQDsuDAg.MdzLM2YoGcZSXTPgGk-Sigu04jOWNe6s8Sva1gt4dAIg.PNG.13soyoung_0%2F%25EC%25BA%25A1%25EC%25B2%2598.PNG%3Ftype%3Dw773" data-attachment-id="Ih0NXG3poeRHZSU3p2EBXBuVcTLg"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">기타일반거래 출제 범위</span></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">기타일반거래에서는 적절한 계정과목을 선택하여 주는게 포인트입니다.  <br>ⓐ가지급금  <br>이전에 잡아놓은 가지급금 금액을 확인하고 대변으로 <br>(차) 여비교통비/접대비/..현금 (대) 가지급금  <br>ⓑ급여/예수금 <br><span>급여의 공제 및 차인지급액은 "예수금 "<br></span><span>급여 및 제수당은 "급여"로 회계처리 하시오라는 말이 없다면 임금으로 회계처리 해야함.<br></span><span>(일용직,아르바이트->잡금) </span></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-justify"><div class="se_editArea"><div class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221162931567&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linkdata='{"imgId" : "SEDOC-1513299615191--1861185835_image_11_img", "src" : 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class="se_textView"><p class="se_textarea"><span style="color: rgb(0, 0, 0);">ⓒ고지서를 보고 회계처리를 하게된다면,<span> </span></span><br><span style="color: rgb(0, 0, 0);">납부기한=거래일 (전표작성일)로 봅니다.<span> </span></span><span style="color: rgb(0, 0, 0);"></span></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-justify"><div class="se_editArea"><div class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221162931567&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linkdata='{"imgId" : "SEDOC-1513299615191--1861185835_image_12_img", "src" : "https://postfiles.pstatic.net/MjAxNzEyMTRfOTQg/MDAxNTEzMjE4OTI0NDY3.Y4W46MOYTdFSOqVsx4mLIr7NEBxL_PnyJEoOELTCOZQg.LY6EquYk1lh_ihAXeobfJc3b0M8KEYg-qStXFdtaSNAg.PNG.13soyoung_0/%EC%BA%A1%EC%B2%98.PNG", "linkUse" : "false", "link" : ""}' data-linktype="img"><img width="733" height="828" class="se_mediaImage __se_img_el" id="SEDOC-1513299615191--1861185835_image_12_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzEyMTRfOTQg%2FMDAxNTEzMjE4OTI0NDY3.Y4W46MOYTdFSOqVsx4mLIr7NEBxL_PnyJEoOELTCOZQg.LY6EquYk1lh_ihAXeobfJc3b0M8KEYg-qStXFdtaSNAg.PNG.13soyoung_0%2F%25EC%25BA%25A1%25EC%25B2%2598.PNG%3Ftype%3Dw773" data-attachment-id="IyDxjJTGZy0Xgg2wiwEMatiUnQ7c"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">23회 FAT 1급 기출문제</span></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-justify"><div class="se_editArea"><div class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221162931567&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linkdata='{"imgId" : "SEDOC-1513299615191--1861185835_image_13_img", "src" : "https://postfiles.pstatic.net/MjAxNzEyMTRfMTY4/MDAxNTEzMjE5MDI2NzI0.kSfEzNLhsMEQxlBNBCKhwN8tJUQk0dY7iVCzqptVH1wg.7eIWZBnBM429aJtmUwKY-hqSX4Ps-vbR1k1se9NNxi4g.PNG.13soyoung_0/%EC%BA%A1%EC%B2%98.PNG", "linkUse" : "false", "link" : ""}' data-linktype="img"><img width="748" height="684" class="se_mediaImage __se_img_el" id="SEDOC-1513299615191--1861185835_image_13_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzEyMTRfMTY4%2FMDAxNTEzMjE5MDI2NzI0.kSfEzNLhsMEQxlBNBCKhwN8tJUQk0dY7iVCzqptVH1wg.7eIWZBnBM429aJtmUwKY-hqSX4Ps-vbR1k1se9NNxi4g.PNG.13soyoung_0%2F%25EC%25BA%25A1%25EC%25B2%2598.PNG%3Ftype%3Dw773" data-attachment-id="InZwMW9EJ6FRfnoddwF2eriY7Za0"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">23회 FAT 1급 기출문제</span></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">ⓓ이자소득에서 원천징수된 세액->선납세금 </p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-left"><div class="se_editArea"><div class="se_viewArea" style="max-width: 501px;"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221162931567&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linkdata='{"imgId" : "SEDOC-1513299615191--1861185835_image_14_img", "src" : "https://postfiles.pstatic.net/MjAxNzEyMTRfNCAg/MDAxNTEzMjE5MzUxMjc2.CE12pZkbW9HnQ3QUtTqwiOgZnLBOzJIPI-OQO6fL3HIg.oNqEwVk2tu1Fxo6xZgwkH5yiqdT5d8bF_TsaGZAihukg.PNG.13soyoung_0/%EC%BA%A1%EC%B2%98.PNG", "linkUse" : "false", "link" : ""}' data-linktype="img"><img width="501" height="643" class="se_mediaImage __se_img_el" id="SEDOC-1513299615191--1861185835_image_14_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzEyMTRfNCAg%2FMDAxNTEzMjE5MzUxMjc2.CE12pZkbW9HnQ3QUtTqwiOgZnLBOzJIPI-OQO6fL3HIg.oNqEwVk2tu1Fxo6xZgwkH5yiqdT5d8bF_TsaGZAihukg.PNG.13soyoung_0%2F%25EC%25BA%25A1%25EC%25B2%2598.PNG%3Ftype%3Dw773" data-attachment-id="I5JYwxX1BSV5RG3TyPqwt-BcUCEM"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">24회 FAT 1급 기출문제</span></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">그럼 전 이만 </p></div></div></div></div></div></div><div class="se_component se_sticker default "><div class="se_sectionArea se_align-left"><div class="se_editArea"><div class="se_viewArea"><div class="se_sticker_area" id="SEDOC-1513299615191--1861185835_sticker_1"><a class="se_mediaArea __se_sticker_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221162931567&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linkdata='{"src" : "http://gfmarket.phinf.naver.net/linebiz21_01/original_11.png", "packCode" : "linebiz21_01", "seq" : "11", "width" : "185", "height" : "160"}' data-linktype="sticker"><img width="185" height="160" class="__se_img_el" alt="스티커 이미지" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fstorep-phinf.pstatic.net%2Flinebiz21_01%2Foriginal_11.png%3Ftype%3Dp50_50"><u><font color="#0066cc"> </font></u></a></div></div> </div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"></p></div></div></div></div></div></div></div><p> </p><div class="__se_doc_title_end" id="se_doc_contents_end"></div><div class="se_doc_footer" id="SEDOC-1513299615191--1861185835_se_doc_footer"></div><div class="blogapp_area"><div class="blogapp_info"><span class="pcol2 fil7"><font color="#333333">모바일에서 작성된 글입니다.</font></span> <a class="pcol2 _installBlogAppPush _param(false|221162931567) _stopIntallAppEvent" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221162931567&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#"><span class="tb"><u><font color="#333333">블로그앱에서 보기</font></u></span></a> </div><div class="ly_app_set" id="installBlogAppPush221162931567" style="display: none;"><p class="set_tt"><strong>블로그앱</strong> 설치 URL을<br>네이버앱 알림으로 전송했습니다.</p><p class="set_tx">알림이 오지 않는다면,<br>네이버앱을 최신버전으로 업데이트 하거나,<br>로그아웃상태인지 확인해주세요</p><div class="ly_app_btn"><a class="btn_send _installBlogAppPushRetry _param(false|221162931567) _stopIntallAppEvent" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221162931567&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#"><u><font color="#0066cc">다시 보내기</font></u></a> <a class="btn_cfm _installBlogAppPushClose _param(false|221162931567) _stopIntallAppEvent" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221162931567&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#"><u><font color="#0066cc">확인</font></u></a> </div><a class="ly_clse _installBlogAppPushClose _param(false|221162931567) _stopIntallAppEvent" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221162931567&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#"><u><font color="#0066cc">닫기</font></u></a></div></div><div class="post_footer_contents"><div class="wrap_tag"><div class="_param(false|false|3)" id="tagList_221162931567" style="cursor: default;"><strong class="blind">태그</strong><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=at%EC%9E%90%EA%B2%A9%EC%8B%9C%ED%97%98"><font color="#333333"><font face="돋움"><u><span class="ell">#at자격시험</span><i class="pcol2b"></i></u></font></font></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=FAT"><font color="#333333"><font face="돋움"><u><span class="ell">#FAT</span><i class="pcol2b"></i></u></font></font></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=fat1%EA%B8%89"><font color="#333333"><font face="돋움"><u><span class="ell">#fat1급</span><i class="pcol2b"></i></u></font></font></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=%ED%9A%8C%EA%B3%84%EC%9E%90%EA%B2%A9%EC%A6%9D"><font color="#333333"><font face="돋움"><u><span class="ell">#회계자격증</span><i class="pcol2b"></i></u></font></font></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=%EC%A0%84%ED%91%9C%EC%9E%85%EB%A0%A5"><font color="#333333"><font face="돋움"><u><span class="ell">#전표입력</span><i class="pcol2b"></i></u></font></font></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=%EB%A7%A4%EC%9E%85%EB%A7%A4%EC%B6%9C%EC%A0%84%ED%91%9C"><font color="#333333"><font face="돋움"><u><span class="ell">#매입매출전표</span><i class="pcol2b"></i></u></font></font></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=%EC%9D%BC%EB%B0%98%EC%A0%84%ED%91%9C"><font color="#333333"><font face="돋움"><u><span class="ell">#일반전표</span><i class="pcol2b"></i></u></font></font></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=%EA%B1%B0%EB%9E%98%EC%9E%90%EB%A3%8C%EC%9E%85%EB%A0%A5"><font color="#333333"><font face="돋움"><u><span class="ell">#거래자료입력</span><i class="pcol2b"></i></u></font></font></a><i class="pcol2b"><div class="autosourcing-stub-extra" style="-ms-zoom: 1; opacity: 1;"><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=%EA%B1%B0%EB%9E%98%EC%9E%90%EB%A3%8C%EC%9E%85%EB%A0%A5"></a><p style="margin: 11px 0px 7px; padding: 0px; font-size: 12px; font-style: normal; font-weight: normal;"><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=%EA%B1%B0%EB%9E%98%EC%9E%90%EB%A3%8C%EC%9E%85%EB%A0%A5"><font face="돋움"><u><strong style="padding: 0px 7px 0px 0px;"><font color="#333333">[출처]</font></strong><font color="#333333"> </font></u></font><a href="https://blog.naver.com/13soyoung_0/221162931567" target="_blank"><u><font color="#0066cc">FAT 1급 요약정리 거래자료 입력 편</font></u></a><span style="padding: 0px 7px 0px 5px;">|</span><strong style="padding: 0px 7px 0px 0px;">작성자</strong> <a href="https://blog.naver.com/13soyoung_0" target="_blank"><u><font color="#0066cc">또오영</font></u></a></p></div></i><br></div></div></div>