TAT 2급 부속서류 요약정리 신용카드매출전표발행집계표 , 신용카드 매출전표 등 수령금액 합계표 편

<p>TAT 2급 부속서류 요약정리 신용카드매출전표발행집계표 , 신용카드 매출전표 등 수령금액 합계표 편   </p><div class="se_doc_title_middle" id="SEDOC-1530804472894--1885332415_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">2018. 1. 2. 12:46</span> </div><div class="blog2_post_function"><a title="https://blog.naver.com/13soyoung_0/221176034056" class="url pcol2 _setClipboard _returnFalse _se3copybtn _transPosition" id="copyBtn_221176034056" style="cursor: pointer;" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221176034056&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#"><u>URL 복사</u></a> <a class="btn_buddy btn_addbuddy pcol2 _buddy_popup_btn _returnFalse" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221176034056&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#"><i class="ico"></i><u> 이웃추가<i class="aline"></i></u></a> <div class="overflow_menu"><a class="btn_overflow_menu _open_overflowmenu pcol2 _param(221176034056) _returnFalse" role="button" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221176034056&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" area-haspopup="true" area-expanded="false"><span class="blind"><u>본문 기타 기능</u></span></a><div class="lyr_overflow_menu" id="overflowmenu-221176034056" area-hidden="true"><a class="naverTranslateNavigationBox _goTran _param(221176034056) _returnFalse" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221176034056&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#"><u><font color="#0066cc">번역보기<span class="ico_translation _goTran _param(221176034056)"></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_0/221176034056"> </div><p>   </p><div class="se_doc_title_bottom" id="SEDOC-1530804472894--1885332415_se_doc_title_bottom"></div><div class="location_component"><div class="location"></div></div><p>  </p><div class="se_doc_header_end" id="SEDOC-1530804472894--1885332415_se_doc_header_end"></div><div class="se_doc_contents_start" id="SEDOC-1530804472894--1885332415_se_doc_contents_start"></div><p> </p><div class="se_component_wrap sect_dsc __se_component_area"><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumbarungothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span class="se_ff_nanumbarungothic" style="color: rgb(51, 51, 51);">Tat 와 전산세무를 대비를 위한 ! </span><span class="se_ff_nanumbarungothic"><br></span><span class="se_ff_nanumbarungothic" style="color: rgb(51, 51, 51);">부가가치세 신</span><span class="se_ff_nanumbarungothic" style="color: rgb(51, 51, 51);">고 부속서류 요약정리를 여러편에 나눠 포스팅 하고있는데요 .</span></p></div></div></div></div></div></div><div class="se_component se_quotation quotation_corner"><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"> 신용카드매출전표발행집계표 <br>신용카드 매출전표 등 수령금액 합계표</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_nanumbarungothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span class="se_ff_nanumbarungothic">이번 편은 신용카드 (현금영수증) 관련 부가가치세 신고서의 부속서류 편 입니다. <br></span><br></p></div></div></div></div></div></div><div class="se_component se_sectionTitle "><div class="se_sectionArea se_align-left"><div class="se_editArea"><div class="se_viewArea se_ff_nanumbarungothic se_fs_H3 " style="color: rgb(0, 0, 0); font-style: inherit; text-decoration: inherit;"><div class="se_editView"><div class="se_textView"><h6 class="se_textarea">신용카드 매출 전표 발행 집계표 ( 매출 )</h6></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_nanumbarungothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span class="se_ff_nanumbarungothic se_fs_T2">-</span><span class="se_ff_nanumbarungothic se_fs_T3">영수증발급의무자와 간이과세자가 과세/면세/영세되는 재화/용역을 공급하고<br> 대가를 신용카드/현금으로 받고,</span><span class="se_ff_nanumbarungothic se_fs_T3"><b>신용카드매출전표를 발행해주었을 경우 제출하는 부속서류 </b></span><span class="se_ff_nanumbarungothic se_fs_T2"><br></span><span class="se_ff_nanumbarungothic">( 실무팁! 간이과세자가 발행하는 영수증 ,매출전표는 부가세 공제 대상 아님. 일반전표에 입력해야함)</span></p></div></div></div></div></div></div><div class="se_component se_sectionTitle "><div class="se_sectionArea se_align-left"><div class="se_editArea"><div class="se_viewArea se_ff_nanumbarungothic se_fs_H3 " style="color: rgb(0, 0, 0); font-style: inherit; text-decoration: inherit;"><div class="se_editView"><div class="se_textView"><h6 class="se_textarea">신용카드 매출전표 등 수령금액 합계표 ( 매입 ) </h6></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_nanumbarungothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span class="se_ff_nanumbarungothic">-과세/영세/면세되는 재화를 매입하면서<br>대가를 신용카드/현금으로 결제하여 ,</span><span class="se_ff_nanumbarungothic"><b>신용카드매출전표를 수령해였을때 제출하는 부속서류</b></span><span class="se_ff_nanumbarungothic"><br></span><span class="se_ff_nanumbarungothic" style="color: rgb(241, 47, 34);"><b><u>※</u></b></span><span class="se_ff_nanumbarungothic"><b><u>(매입세액 공제 되는 것만 적고, 불공제일경우 일반전표에 입력하며 부속서류에 작성하지않음 ) </u></b></span><span class="se_ff_nanumbarungothic"><br><br></span><br><span class="se_ff_nanumbarungothic" style="color: rgb(0, 0, 0);">at시험의 경우, 매입매출전표에 입력한뒤 부속서류로 불러오는 시험 방식입니다. <br>하여 </span><span class="se_ff_nanumbarungothic" style="color: rgb(0, 0, 0);"><b>매입매출전표를 알맞게 작성하는것이 핵심포인트! </b></span><span class="se_ff_nanumbarungothic" style="color: rgb(0, 0, 0);"><br>8~9점으로 아주 큰 배점이지만, 전표입력만 제대로하면 되는 아주 쉬운 문제임으로 <br>꼭 맞춰야할 문제입니다. (부분점수없음)</span></p></div></div></div></div></div></div><div class="se_component se_sectionTitle "><div class="se_sectionArea se_align-left"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_H2 " style="color: rgb(0, 0, 0); font-style: inherit; text-decoration: inherit;"><div class="se_editView"><div class="se_textView"><h5 class="se_textarea">신용카드 매출 전표 발행 집계표  ( 매출 )</h5></div></div></div></div></div></div><div class="se_component se_imageStrip imageStrip2 default "><div class="se_sectionArea se_align-extend"><div class="se_viewArea"><div class="se_editArea"><div class="se_imageStripView"><div class="se_mediaArea"><div class="se_imageStripArea" style="width: 57.77%;"><a class="__se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221176034056&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linktype="img" data-linkdata='{"imgId" : "_img_0", "src" : "https://postfiles.pstatic.net/MjAxODAxMDJfMjA4/MDAxNTE0ODU3OTIyNzMy.qYi_TFMZONGraaED-H2ebSP13y97PPzSHjmZ9jna7JMg.LIP3KtFbKM3So2LhcTsmJ9cfYmp9NXYYju9tajQnb0Ig.PNG.13soyoung_0/1.PNG"}'><img class="se_mediaImage __se_img_el" id="_img_0" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxODAxMDJfMjA4%2FMDAxNTE0ODU3OTIyNzMy.qYi_TFMZONGraaED-H2ebSP13y97PPzSHjmZ9jna7JMg.LIP3KtFbKM3So2LhcTsmJ9cfYmp9NXYYju9tajQnb0Ig.PNG.13soyoung_0%2F1.PNG%3Ftype%3Dw773" data-attachment-id="IW_GHiMGJI2CiDToR0PUb7HW2AoQ" data-lazy-src="" data-width="497" data-height="399"><u><font color="#0066cc"> </font></u></a> </div> <div class="se_imageStripArea" style="width: 42.22%;"><a class="__se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221176034056&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linktype="img" data-linkdata='{"imgId" : "_img_1", "src" : "https://postfiles.pstatic.net/MjAxODAxMDJfMjc4/MDAxNTE0ODU3OTIyNzIz.rAzKWefZG8zufOANtHa47HOKbFcuNlmynB6j438CSn0g.H2FMQTzwUEdxeuleU7GDbvrdz_Ym-YP05labgleJRlIg.PNG.13soyoung_0/2.PNG"}'><img class="se_mediaImage __se_img_el" id="_img_1" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxODAxMDJfMjc4%2FMDAxNTE0ODU3OTIyNzIz.rAzKWefZG8zufOANtHa47HOKbFcuNlmynB6j438CSn0g.H2FMQTzwUEdxeuleU7GDbvrdz_Ym-YP05labgleJRlIg.PNG.13soyoung_0%2F2.PNG%3Ftype%3Dw773" data-attachment-id="Ifz4ZQztx152dCi6lar6GAR81apY" data-lazy-src="" data-width="285" data-height="313"><u><font color="#0066cc"> </font></u></a> </div> </div><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">26회 기출문제 </span></div></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_nanumbarungothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span class="se_ff_nanumbarungothic"><b><u>자료 1.</u></b></span><span class="se_ff_nanumbarungothic">영세율 전자세금계산서를 발급받았으며 신용카드로 결제함.<br>이렇게 하나의 거래에 대해 증빙이 2개일 경우, 우선시 하는것은 " 세금계산서 "입니다.  <br>전자세금-> 전자입력 , 으로 한뒤 분개유형에서 카드 또는 혼합으로 하여 하단의 전표입력에 반영시켜줍니다.<br><br>첫번째 방법, 분개유형을</span><span class="se_ff_nanumbarungothic"><b> 카드</b></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=221176034056&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1530804472894--1885332415_image_0_img", "src" : "https://postfiles.pstatic.net/MjAxODAxMDJfNDMg/MDAxNTE0ODU5ODI3Nzkz.F2MxB7z8VxJvaXQAzuMC0NTmnebKWNUPQHBUYmlpojkg.5iFhpUXfSUxq1A5_IX7XehyBCuyKUVvCD2_1qRzBgxMg.PNG.13soyoung_0/1.PNG", "linkUse" : "false", "link" : ""}'><img width="1055" height="699" class="se_mediaImage __se_img_el" id="SEDOC-1530804472894--1885332415_image_0_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxODAxMDJfNDMg%2FMDAxNTE0ODU5ODI3Nzkz.F2MxB7z8VxJvaXQAzuMC0NTmnebKWNUPQHBUYmlpojkg.5iFhpUXfSUxq1A5_IX7XehyBCuyKUVvCD2_1qRzBgxMg.PNG.13soyoung_0%2F1.PNG%3Ftype%3Dw773" data-attachment-id="Iv7Tk6i3OPPQ7Y-fx_htRgfHwT1A" data-lazy-src="" data-width="1055" data-height="699"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">26회 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_nanumbarungothic se_fs_T3 se_align-justify"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span class="se_ff_nanumbarungothic">분개유형을 카드로하였을 경우에 하단의 분개는 자동으로 입력됩니다.<br><br>두번째 방법, 분개유형</span><span class="se_ff_nanumbarungothic"><b> 혼합</b></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=221176034056&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1530804472894--1885332415_image_1_img", "src" : "https://postfiles.pstatic.net/MjAxODAxMDJfMjUz/MDAxNTE0ODU5ODI3Nzg0.rvomDdwmrSXlNIQ5uqdWHa86fnKXig_lflOVOQ-BNEwg.3bQNr8gIIFFWR8V0s5JQUzYQH_yaDN0hOVVrvElQYDcg.PNG.13soyoung_0/2.PNG", "linkUse" : "false", "link" : ""}'><img width="1031" height="187" class="se_mediaImage __se_img_el" id="SEDOC-1530804472894--1885332415_image_1_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxODAxMDJfMjUz%2FMDAxNTE0ODU5ODI3Nzg0.rvomDdwmrSXlNIQ5uqdWHa86fnKXig_lflOVOQ-BNEwg.3bQNr8gIIFFWR8V0s5JQUzYQH_yaDN0hOVVrvElQYDcg.PNG.13soyoung_0%2F2.PNG%3Ftype%3Dw773" data-attachment-id="IgFYeUwFa71RqPqAZ2RUB37kUTEQ" data-lazy-src="" data-width="1031" data-height="187"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">26회 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_nanumbarungothic se_fs_T3 se_align-justify"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span class="se_ff_nanumbarungothic">분개유형을 혼합으로 할 경우 하단의 분개는 수동으로 입력해야합니다.<br>여기서 주의할점은 </span><span class="se_ff_nanumbarungothic"><b>카드로 받을 돈은 외상매출금</b></span><span class="se_ff_nanumbarungothic">이며, <br>돈을 지급하는곳은 카드사입으로 </span><span class="se_ff_nanumbarungothic"><b>거래처를 카드사</b></span><span class="se_ff_nanumbarungothic">로 해야합니다. </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: 468px;"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221176034056&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1530804472894--1885332415_image_2_img", "src" : "https://postfiles.pstatic.net/MjAxODAxMDJfMjYg/MDAxNTE0ODU3OTIyNzY4.9Q5tQsoCCsrLadAXYHQKamMK1BIcO8j0zvueTTQFQ5og.kc3HXs7UhOPRtlLX8rb_zlvbc47coDkeXSuRsOhOFsEg.PNG.13soyoung_0/3.PNG", "linkUse" : "false", "link" : ""}'><img width="468" height="514" class="se_mediaImage __se_img_el" id="SEDOC-1530804472894--1885332415_image_2_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxODAxMDJfMjYg%2FMDAxNTE0ODU3OTIyNzY4.9Q5tQsoCCsrLadAXYHQKamMK1BIcO8j0zvueTTQFQ5og.kc3HXs7UhOPRtlLX8rb_zlvbc47coDkeXSuRsOhOFsEg.PNG.13soyoung_0%2F3.PNG%3Ftype%3Dw773" data-attachment-id="IgziqHZIIoui3hzHl1pY74vuFQps" data-lazy-src="" data-width="468" data-height="514"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">26회 기출문제 </span></div></div></div></div></div></div><div class="se_component se_paragraph paragraph_wrapping se_inner-big-left"><div class="se_sectionArea se_align-justify"><div class="se_editArea"><div class="se_viewArea se_fs_T3"><div class="se_editView"><div class="se_textView"><div class="se_textarea"><div class="se_wrapping_slot"><div class="se_subComponent se_subComponent_image"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221176034056&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linktype="img" data-linkdata='{"imgId" : "_img", "src" : "https://postfiles.pstatic.net/MjAxODAxMDJfMzAg/MDAxNTE0ODYwMjE1MTU3.6TtOmMyW2pkMG_x7C-hgjtInC4wBAnARCW1HCS2PoHEg.7oc4fd9X-eD8jzD7aWyGC-YOot5hon575OoCTjuQkRog.PNG.13soyoung_0/55.PNG", "linkUse" : "false","link" : ""}'><img class="se_mediaImage __se_img_el" id="_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxODAxMDJfMzAg%2FMDAxNTE0ODYwMjE1MTU3.6TtOmMyW2pkMG_x7C-hgjtInC4wBAnARCW1HCS2PoHEg.7oc4fd9X-eD8jzD7aWyGC-YOot5hon575OoCTjuQkRog.PNG.13soyoung_0%2F55.PNG%3Ftype%3Dw773" data-attachment-id="IGooqhoLSpuP97Qu0665cByW0CNs" data-lazy-src="" data-width="427" data-height="220"><u><font color="#0066cc"> </font></u></a><span class="se_textView se_mediaCaption"><span class="se_textarea">26회 기출문제</span> </span></div></div><span class="se_ff_nanumbarungothic"><span class="se_ff_nanumbarungothic">자료 2,3은 옆에 사진처럼 분개 해줍니다. </span></span> </div> </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_nanumbarungothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">거래자료를 모두 입력하였으면, 부속서류를 작성해줍니다. <br>작성요령 : 해당 기간을 설정해준다. (작성하는것=불러오는것)</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=221176034056&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1530804472894--1885332415_image_3_img", "src" : "https://postfiles.pstatic.net/MjAxODAxMDJfNzcg/MDAxNTE0ODU3OTIyNzQ4.D1ufb-d7KI7emnV6xdlKyLTsj--VvLLPFPceqEzwD7og.WYKP9vQ4Jf4-AK8IFzhe3HxuHV-EPPs7d6bBNXd_JXMg.PNG.13soyoung_0/4.PNG", "linkUse" : "false", "link" : ""}'><img width="808" height="353" class="se_mediaImage __se_img_el" id="SEDOC-1530804472894--1885332415_image_3_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxODAxMDJfNzcg%2FMDAxNTE0ODU3OTIyNzQ4.D1ufb-d7KI7emnV6xdlKyLTsj--VvLLPFPceqEzwD7og.WYKP9vQ4Jf4-AK8IFzhe3HxuHV-EPPs7d6bBNXd_JXMg.PNG.13soyoung_0%2F4.PNG%3Ftype%3Dw773" data-attachment-id="Ijs28ek076vnsZITsF_WlyqT4RzU" data-lazy-src="" data-width="808" data-height="353"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">26회 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 class="se_ff_nanumbarungothic">영세의 경우 부가세가 0원이지만, 부가세 세율이 0%인 과세재화임으로 표 작성,검토시 주의해야합니다.</span></p></div></div></div></div></div></div><div class="se_component se_table default"><div class="se_sectionArea se_align-left"><div class="se_editArea"><div class="se_table_wrap" id="SEDOC-1530804472894--1885332415_table_0" data-attachment-id=""><div class="se_table_innerWrap"><table class="se_table_col" style="width: 100%;"><tbody><tr><td class="se_cell se_align-left" style="width: 33.22%; height: 43px;" rowspan="1" colspan="1"><div class="se_cellArea">과세와 영세 매출분 </div> </td><td class="se_cell se_align-left" style="width: 33.86%; height: 43px;" rowspan="1" colspan="1"><div class="se_cellArea">신용,직불,선불카드 발급분</div> </td><td class="se_cell se_align-left" style="width: 32.9%; height: 43px;" rowspan="1" colspan="1"><div class="se_cellArea">현금영수증 발급분</div> </td></tr><tr><td class="se_cell se_align-left" style="width: 33.22%; height: 43px;" rowspan="1" colspan="1"><div class="se_cellArea">면세 매출분 </div> </td><td class="se_cell se_align-left" style="width: 33.86%; height: 43px;" rowspan="1" colspan="1"><div class="se_cellArea"><br>  <br>      <br>  신용,직불,선불카드 발급분<br></div> </td><td class="se_cell se_align-left" style="width: 32.9%; height: 43px;" rowspan="1" colspan="1"><div class="se_cellArea"><br>  <br>      <br>  현금영수증 발급분<br></div> </td></tr></tbody></table></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">2.신용카드 매출전표 등 발행 금액 ( 합계 )중 세금계산서 (계산서 ) 발급 내역.<br></p></div></div></div></div></div></div><div class="se_component se_table default"><div class="se_sectionArea se_align-left"><div class="se_editArea"><div class="se_table_wrap" id="SEDOC-1530804472894--1885332415_table_1" data-attachment-id=""><div class="se_table_innerWrap"><table class="se_table_col" style="width: 100%;"><tbody><tr><td class="se_cell se_align-left" style="width: 25.16%; height: 43px;" rowspan="1" colspan="1"><div class="se_cellArea">세금계산서 발행 금액</div> </td><td class="se_cell se_align-left" style="width: 24.5%; height: 43px;" rowspan="1" colspan="1"><div class="se_cellArea">과세와 영세</div> </td><td class="se_cell se_align-left" style="width: 25.33%; height: 43px;" rowspan="1" colspan="1"><div class="se_cellArea">계산서발행금액</div> </td><td class="se_cell se_align-left" style="width: 25%; height: 43px;" rowspan="1" colspan="1"><div class="se_cellArea">면세</div> </td></tr><tr><td class="se_cell se_align-left" style="width: 100%; height: 43px;" rowspan="1" colspan="4"><div class="se_cellArea">신용카드매출전표 부속서류에서 세금계산서 (계산서) 내용을 확인 해줌으로써 중복 공제되지 않게 해주는 작업입니다.</div> </td></tr></tbody></table></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 class="se_ff_nanumbarungothic">부가가치세 신고서에는 '3'에 표기됩니다</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=221176034056&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1530804472894--1885332415_image_4_img", "src" : "https://postfiles.pstatic.net/MjAxODAxMDJfOTIg/MDAxNTE0ODU3OTIyNzcy.bgKGNrE1_KjSuufjfzF9M00174QA50x2j4a41O0yCV0g.-1APEMJ9qGChMf83_ozF4RxT_gvgw3ZpzoehJprHC0Yg.PNG.13soyoung_0/5.PNG", "linkUse" : "false", "link" : ""}'><img width="736" height="306" class="se_mediaImage __se_img_el" id="SEDOC-1530804472894--1885332415_image_4_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxODAxMDJfOTIg%2FMDAxNTE0ODU3OTIyNzcy.bgKGNrE1_KjSuufjfzF9M00174QA50x2j4a41O0yCV0g.-1APEMJ9qGChMf83_ozF4RxT_gvgw3ZpzoehJprHC0Yg.PNG.13soyoung_0%2F5.PNG%3Ftype%3Dw773" data-attachment-id="I-dINtACIc4jvyb0NjACZPti7QRE" data-lazy-src="" data-width="736" data-height="306"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">26회 기출문제 </span></div></div></div></div></div></div><div class="se_component se_horizontalLine line3"><div class="se_sectionArea"><div class="se_editArea"><div class="viewArea"><div class="se_horizontalLineView"><div class="se_hr"><hr></div></div></div></div></div></div><div class="se_component se_sectionTitle "><div class="se_sectionArea se_align-left"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_H2 " style="color: rgb(0, 0, 0); font-style: inherit; text-decoration: inherit;"><div class="se_editView"><div class="se_textView"><h5 class="se_textarea">신용카드 매출전표 등 수령금액 합계표  ( 매입 )</h5></div></div></div></div></div></div><div class="se_component se_paragraph paragraph_wrapping se_inner-big-left"><div class="se_sectionArea se_align-left"><div class="se_editArea"><div class="se_viewArea se_fs_T3"><div class="se_editView"><div class="se_textView"><div class="se_textarea"><div class="se_wrapping_slot"><div class="se_subComponent se_subComponent_image"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221176034056&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linktype="img" data-linkdata='{"imgId" : "_img", "src" : "https://postfiles.pstatic.net/MjAxODAxMDJfMTIw/MDAxNTE0ODU3OTIyNzU5.DamG8Bh2UUrx8-IIGW_CEB6Higa32f3ngyi6jCpUHEcg.ZAiEOVlgB7Npc5UcCCZ7jChjw3DfKYEe4NgB5jEl94Ug.PNG.13soyoung_0/6.PNG", "linkUse" : "false","link" : ""}'><img class="se_mediaImage __se_img_el" id="_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxODAxMDJfMTIw%2FMDAxNTE0ODU3OTIyNzU5.DamG8Bh2UUrx8-IIGW_CEB6Higa32f3ngyi6jCpUHEcg.ZAiEOVlgB7Npc5UcCCZ7jChjw3DfKYEe4NgB5jEl94Ug.PNG.13soyoung_0%2F6.PNG%3Ftype%3Dw773" data-attachment-id="IKTa6HxXK4FgqPZhV0Nr7JBzKMUU" data-lazy-src="" data-width="480" data-height="678"><u><font color="#0066cc"> </font></u></a><span class="se_textView se_mediaCaption"><span class="se_textarea">25회 기출문제</span> </span></div></div><span class="se_ff_nanumgothic"><span class="se_ff_nanumbarungothic">매출의 경우는 해당 자료를 모두 부속서류에 반영해야하지만, <br>매입의 경우 부가세 신고에 영향이 있는 거래만 반영시켜 줘야합니다. (매입세액공제가능) <br>자료로 제시된 전표를 볼때 <br></span><span class="se_ff_nanumbarungothic"><b>부가세와 관련이 있는지 없는지 확인</b></span><span class="se_ff_nanumbarungothic"><br>1.과세/면세 <br>2.접대비 등 불공사유인지 <br>3.매입세액 공제가 되는 거래여도 <br>공제되지않는 항목이 같이 적혀있을 경우 불공제됨.<br><br>3가지 사항을 확인 후 매입매출전표에 입력해줍니다.</span></span> </div> </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=221176034056&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1530804472894--1885332415_image_5_img", "src" : "https://postfiles.pstatic.net/MjAxODAxMDJfMTMg/MDAxNTE0ODYxMDIwNzU1.-Imv2vA_EDoftV_YK_NjdOZMYbDe9by-CAU_EPpk4esg.Yx4HJhEoO91Of53MmcwymfRobqg4cC4VtVoEu_uD7-Eg.PNG.13soyoung_0/%EC%BA%A1%EC%B2%98.PNG", "linkUse" : "false", "link" : ""}'><img width="871" height="592" class="se_mediaImage __se_img_el" id="SEDOC-1530804472894--1885332415_image_5_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxODAxMDJfMTMg%2FMDAxNTE0ODYxMDIwNzU1.-Imv2vA_EDoftV_YK_NjdOZMYbDe9by-CAU_EPpk4esg.Yx4HJhEoO91Of53MmcwymfRobqg4cC4VtVoEu_uD7-Eg.PNG.13soyoung_0%2F%25EC%25BA%25A1%25EC%25B2%2598.PNG%3Ftype%3Dw773" data-attachment-id="IShcHzZh_q8xQ-Bw-KBt368NE56I" data-lazy-src="" data-width="871" data-height="592"><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"><span class="se_ff_nanumbarungothic">이렇게 매입매출전표에 입력을 해주고 , 부속서류에서 불러오기를 해주기만 하면 끝!! <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: 656px;"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221176034056&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1530804472894--1885332415_image_6_img", "src" : "https://postfiles.pstatic.net/MjAxODAxMDJfMTQ5/MDAxNTE0ODU3OTIyODAz.Vr4CZjItGs-cNj3VGh0EA99cIK1Y5b02WGu2EHm97Oog.WHdnbu1Augn635Um6Abt1gnEFGhFxw9FLgdFgoahEpgg.PNG.13soyoung_0/7.PNG", "linkUse" : "false", "link" : ""}'><img width="656" height="249" class="se_mediaImage __se_img_el" id="SEDOC-1530804472894--1885332415_image_6_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxODAxMDJfMTQ5%2FMDAxNTE0ODU3OTIyODAz.Vr4CZjItGs-cNj3VGh0EA99cIK1Y5b02WGu2EHm97Oog.WHdnbu1Augn635Um6Abt1gnEFGhFxw9FLgdFgoahEpgg.PNG.13soyoung_0%2F7.PNG%3Ftype%3Dw773" data-attachment-id="I_CHI9Nyr7Br20xZZB-FRTy8z0Uw" data-lazy-src="" data-width="656" data-height="249"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">25회 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 class="se_ff_nanumbarungothic">부가세 신고서상에서는 '그밖의 공제매입세액'에 반영됩니다. <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: 465px;"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221176034056&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1530804472894--1885332415_image_7_img", "src" : "https://postfiles.pstatic.net/MjAxODAxMDJfNTMg/MDAxNTE0ODU3OTIyNzk4.X_-M_9JOu4_QVNbylZCckDFt46XXA4qgYuzmR2Tr0G4g.Asw90LGskv9zvyUb7GxanLBSIN50B0TgsCqS_CqXCVIg.PNG.13soyoung_0/8.PNG", "linkUse" : "false", "link" : ""}'><img width="465" height="111" class="se_mediaImage __se_img_el" id="SEDOC-1530804472894--1885332415_image_7_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxODAxMDJfNTMg%2FMDAxNTE0ODU3OTIyNzk4.X_-M_9JOu4_QVNbylZCckDFt46XXA4qgYuzmR2Tr0G4g.Asw90LGskv9zvyUb7GxanLBSIN50B0TgsCqS_CqXCVIg.PNG.13soyoung_0%2F8.PNG%3Ftype%3Dw773" data-attachment-id="IFaSvHSdJX6-4zaA8c4BgSOqTZS8" data-lazy-src="" data-width="465" data-height="111"><u><font color="#0066cc"> </font></u></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">25회 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 class="se_ff_nanumbarungothic"><br><br>+]부속 서류 이름이 '신용카드매출전표'로 시작하여 매출/매입을 구분하기 어렵죠? <br>(전 어려웠어요 ㅎㅎ ) <br>카드기에서 나오는 매출전표를 생각하면 <br>어느쪽이 매출인지 매입인지 구분하기 쉬워집니다.<br>카드기에서 나온 전표를 받으면 매입!<br>카드기에서 나온 전표를 주면 매출! <br><br><br><br>그럼 저는 이만 </span></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-1530804472894--1885332415_sticker_0"><a class="se_mediaArea __se_sticker_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221176034056&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#" data-linktype="sticker" data-linkdata='{"src" : "https://storep-phinf.pstatic.net/linebiz21_01/original_11.png", "packCode" : "linebiz21_01", "seq" : "11", "width" : "185", "height" : "160"}'><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="ssp-adcontent align_center" id="ssp-adcontent" style="display: block;"></div></div><p> </p><div class="__se_doc_title_end" id="se_doc_contents_end"></div><div class="se_doc_footer" id="SEDOC-1530804472894--1885332415_se_doc_footer"></div><div class="blogapp_area"><div class="blogapp_info"><span class="pcol2 fil7"><font color="#8a8a8a">모바일에서 작성된 글입니다.</font></span> <a class="pcol2 _installBlogAppPush _param(false|221176034056) _stopIntallAppEvent" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221176034056&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#"><span class="tb"><u><font color="#8a8a8a">블로그앱에서 보기</font></u></span></a> </div><div class="ly_app_set" id="installBlogAppPush221176034056" 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|221176034056) _stopIntallAppEvent" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221176034056&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#"><u><font color="#0066cc">다시 보내기</font></u></a> <a class="btn_cfm _installBlogAppPushClose _param(false|221176034056) _stopIntallAppEvent" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221176034056&parentCategoryNo=&categoryNo=9&viewDate=&isShowPopularPosts=false&from=postView#"><u><font color="#0066cc">확인</font></u></a> </div><a class="ly_clse _installBlogAppPushClose _param(false|221176034056) _stopIntallAppEvent" href="https://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221176034056&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_221176034056" 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"><u><font color="#8a8a8a"><font face="돋움"><span class="ell">#at자격시험</span><i class="pcol2b"></i></font></font></u></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=tat"><u><font color="#8a8a8a"><font face="돋움"><span class="ell">#tat</span><i class="pcol2b"></i></font></font></u></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=%EC%A0%84%EC%82%B0%EC%84%B8%EB%AC%B4"><u><font color="#8a8a8a"><font face="돋움"><span class="ell">#전산세무</span><i class="pcol2b"></i></font></font></u></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=%EC%8B%A0%EC%9A%A9%EC%B9%B4%EB%93%9C"><u><font color="#8a8a8a"><font face="돋움"><span class="ell">#신용카드</span><i class="pcol2b"></i></font></font></u></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=%ED%98%84%EA%B8%88%EC%98%81%EC%88%98%EC%A6%9D"><u><font color="#8a8a8a"><font face="돋움"><span class="ell">#현금영수증</span><i class="pcol2b"></i></font></font></u></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=%EC%A6%9D%EB%B9%99"><u><font color="#8a8a8a"><font face="돋움"><span class="ell">#증빙</span><i class="pcol2b"></i></font></font></u></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=%EC%8B%A0%EC%9A%A9%EC%B9%B4%EB%93%9C%EB%A7%A4%EC%B6%9C%EC%A0%84%ED%91%9C"><u><font color="#8a8a8a"><font face="돋움"><span class="ell">#신용카드매출전표</span><i class="pcol2b"></i></font></font></u></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=%EC%8B%A0%EC%9A%A9%EC%B9%B4%EB%93%9C%EB%A7%A4%EC%B6%9C%EC%A0%84%ED%91%9C%EB%B0%9C%ED%96%89%EC%A7%91%EA%B3%84%ED%91%9C"><u><font color="#8a8a8a"><font face="돋움"><span class="ell">#신용카드매출전표발행집계표</span><i class="pcol2b"></i></font></font></u></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=%EC%8B%A0%EC%9A%A9%EC%B9%B4%EB%93%9C%EB%A7%A4%EC%B6%9C%EC%A0%84%ED%91%9C%EB%93%B1%EC%88%98%EB%A0%B9%EA%B8%88%EC%95%A1%ED%95%A9%EA%B3%84%ED%91%9C"><u><font color="#8a8a8a"><font face="돋움"><span class="ell">#신용카드매출전표등수령금액합계표</span><i class="pcol2b"></i></font></font></u></a><div class="autosourcing-stub-extra" style="-ms-zoom: 1; opacity: 1;"><p style="margin: 11px 0px 7px; padding: 0px; font-size: 12px; font-style: normal; font-weight: normal;"><strong style="padding: 0px 7px 0px 0px;">[출처]</strong> <a href="https://blog.naver.com/13soyoung_0/221176034056" target="_blank"><u><font color="#0066cc">TAT 2급 부속서류 요약정리 신용카드매출전표발행집계표 , 신용카드 매출전표 등 수령금액 합계표 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></div><br></div></div>