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<P class=HStyle0 style="LINE-HEIGHT: 150%"><SPAN style="FONT-SIZE: 9pt; LINE-HEIGHT: 150%; FONT-FAMILY: '굴림'">다음 재무제표를 참고로 할 때 2001 회계연도의 기초 선급비용은 얼마인가</SPAN></P>
<P class=HStyle0 style="LINE-HEIGHT: 150%"><SPAN style="FONT-SIZE: 9pt; LINE-HEIGHT: 150%; FONT-FAMILY: '굴림'">(당기 중 현금으로 지급한 이자비용은 1,100,000원이며, 기초와 기말의 미지급비용은 없다)? </SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: #ff0000; LINE-HEIGHT: 150%; FONT-FAMILY: '굴림'">￦ 550,000</SPAN></P>
<P class=HStyle0 style="LINE-HEIGHT: 150%"><SPAN style="FONT-SIZE: 9pt; LINE-HEIGHT: 150%; FONT-FAMILY: '굴림'"></SPAN> </P>
<P class=HStyle0 style="LINE-HEIGHT: 150%"><SPAN style="FONT-SIZE: 9pt; LINE-HEIGHT: 150%; FONT-FAMILY: '굴림'"> </SPAN><SPAN style="FONT-SIZE: 9pt; LINE-HEIGHT: 150%; FONT-FAMILY: '굴림'; TEXT-DECORATION: underline">대차대조표</SPAN><SPAN style="FONT-SIZE: 9pt; LINE-HEIGHT: 150%; FONT-FAMILY: '굴림'"> </SPAN></P>
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<P class=HStyle0><SPAN style="FONT-SIZE: 9pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'">선급비용 300,000</SPAN></P></TD>
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<P class=HStyle0><SPAN style="FONT-SIZE: 9pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'"> </SPAN></P></TD></TR></TBODY></TABLE></P>
<P class=HStyle0 style="LINE-HEIGHT: 150%"><SPAN style="FONT-SIZE: 9pt; LINE-HEIGHT: 150%; FONT-FAMILY: '굴림'"> </SPAN><SPAN style="FONT-SIZE: 9pt; LINE-HEIGHT: 150%; FONT-FAMILY: '굴림'; TEXT-DECORATION: underline">손익계산서</SPAN>
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<P class=HStyle0><SPAN style="FONT-SIZE: 9pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'">이자비용 1,350,000</SPAN></P></TD>
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<P>고수님 위 문제는 어떤 식으로 풀어야 합니까? 도무지 판단이 안 서네요.</P>
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첫댓글 1,100,000-300,000+x=1,350,000 따라서 기초 선급비용은 550,000
현금 지급액 중 300,000은 차기 이자비용
550,000은 전기 지급 당기 이자비용이니 가산
차변에 1,100,000만 남겨 놓으면 현금흐름표 작성하는 방법도 배울 수 있죠
필터링님 설명 대단히 감사합니다.