FAT 1급 회계처리 정리 마지막 시험보러 가기전에 꼭 보세요.

<p>FAT 1급 회계처리 정리  </p><div class="se_doc_title_middle" id="SEDOC-1515480640581-2059037822_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. 11. 23. 11:53</span> </div><div class="blog2_post_function"><a title="https://blog.naver.com/13soyoung_0/221146570687" class="url pcol2 _returnFalse _se3copybtn _transPosition" 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id="SEDOC-1515480640581-2059037822_se_doc_title_bottom"></div><div class="location_component"><div class="location"></div></div><p>  </p><div class="se_doc_header_end" id="SEDOC-1515480640581-2059037822_se_doc_header_end"></div><div class="se_doc_contents_start" id="SEDOC-1515480640581-2059037822_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">안녕하세요. ^^ <br>이번주 토요일은  2017년도 마지막 AT시험날 입니다. <br>저는 이번에 FAT 1 급과 TAT 2급을 준비하고있는데요 .<br>시험을 앞두고 <b>놓치기 쉬운 회계처리</b>를 포스팅하고자 합니다.!  <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" 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class="se_mediaImage __se_img_el" id="SEDOC-1515480640581-2059037822_image_0_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxNzExMjRfMTU0%2FMDAxNTExNDg0NzM5MjA1.RiesUel2_fAB7ZdDTzTRQzYbbRojm3KGUWNBdhVBDWQg.KB1FImDnoW3Fu3WYG30PJ_ubUnHUPV0C6fRIib4DLtcg.PNG.13soyoung_0%2F%25EC%25BA%25A1%25EC%25B2%2598.PNG%3Ftype%3Dw773" data-lazy-src="" data-width="742" data-height="274" data-attachment-id="IQPlGhBnQyWpsp-x3p_TFr7_MZJg"><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_nanumbarungothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><br>1. <b>경비는 800번대 판매와 관리비.</b><br>이건 제가 TAT를 같이 준비해서 간혹 헷갈릴때가 있더라구요.<br>하지만 FAT의 시험 범위에서는 경비는 800번대 판관비, <br>매출은 "상품"이란걸 꼭 기억해두어야 할거같습니다. ㅎㅎ<br><br>2.<b>수표 거래 ( 타인발행-현금/ 우리회사 발행-당좌예금)</b><br>수표를 받을경우 ( 타인발행) - 현금으로 인식<br>수표를 줄경우 ( 우리회사)     - 당좌예금으로 인식.<br><br>3.<b>운반비 회계처리.</b><br>(1)상품이나 원재료 매입시 취득원가에 포함시킨다.<br>(2)매출시 운반비를 부담할 경우 판관비 항목에 운반비로 처리한다.<br><br>4.<b>자산취득시 부대비용 취득원가에 가산</b>.<br>자산으로는 토지,건물,매도가능증권 등이 있습니다. <br>위의 자산들은 모두 취득시 발생하는 부대비용을 취득원가에 포함시킵니다.  <br>EX) 토지,건물등 취득세 등 매도가능증권의 수수료...<br><br>5.<b>비용 구분하기</b>. <br>저는 개인적으로 비품과 복리후생비/세금과 공과금과 차량유지비등이 혼동하기 쉬워서 계정과목의 내용을 정리했습니다. <br>비품- <br>복리후생비-건강보험료 회사부담금/식대보조비/식비.. <br>세금과 공과-주민세/자동차세/과태료/재산세... <br>차량유지비-유류비/수리/통행료.. <br>보험료-차량손해보험/건물화재보험.. <br><br>6.<b>재고자산의 감모손실 ( 정상 : 매출원가 / 비정상: 영업외 비용)  </b><br>상품을 보관중에 장부상 가치보다 실제 가치가 하락한 경우 회계처리입니다. <br>문제에서 정상/비정상을 구분해주기 때문에 정상일땐 매출원가에서, 비정상일땐 영업외 비용으로 처리해주시면 됩니다. <br><br>7. <b>일반전표와 매입매출전표 입력 구분하기.</b><br>부가세 신고서에 영향을 줄 경우 매입매출전표,<br>영향을 끼치지 않을 경우 일반전표에 입력합니다.<br>여기서 주의하실 점은 부가세가 포함된 거래라도 영향을 주지 않는 거래라면 일반전표.<br>영향을 주지 않는 거래지만 증빙이 세금계산서일 경우 (불공) 매입매출전표 입력입니다.<br><br>이상으로 기본적이면서도 놓치지기 쉬운 회계처리 몇가지를 정리 해보았습니다 . <br> <br>얼마 남지 않은 시험 다들 열심히 하셔서 좋은결과 있기를 바랍니다 ^^ 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