<![CDATA[
<p>TAT 1급 사채 이자비용 편 ( 이론, 실무 )<!-- --><!-- --></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. 30. 21:57</span></div><div class="blog2_post_function"><a style="cursor: pointer;" id="copyBtn_221197289432" class="url pcol2 _setClipboard _returnFalse _se3copybtn _transPosition" title="https://blog.naver.com/13soyoung_0/221197289432" href="https://blog.naver.com/PostList.nhn?from=postList&blogId=13soyoung_0&categoryNo=9&currentPage=3#">URL 복사</a><a class="btn_buddy btn_addbuddy pcol2 _buddy_popup_btn _returnFalse" href="https://blog.naver.com/PostList.nhn?from=postList&blogId=13soyoung_0&categoryNo=9&currentPage=3#"><i class="ico"></i> 이웃추가<i class="aline"></i></a><input style="display: none;" class="copyTargetUrl" title="URL 복사" alt="url" value="https://blog.naver.com/13soyoung_0/221197289432" type="text"></div><!-- --><div class="location_component"><div class="location"></div></div><!-- {{{$SE3-CONTENTS_HEADER}}} --><!-- SE_DOC_HEADER_END --><div class="se-main-container"><div id="SE-8445d669-ada1-11e9-ac86-b3c50b49fd3a" class="se-component se-text se-l-default"><div class="se-component-content"><div class="se-section se-section-text se-l-default"><div class="se-module se-module-text"><!-- SE-TEXT { --><p id="SE-8445af55-ada1-11e9-ac86-09131c2f9f34" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-3C712747-8922-4763-8BF7-1C8F1A8CC000" class="se-fs-fs16 se-ff-nanumbarungothic ">안녕하세요 . </span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-8445d667-ada1-11e9-ac86-51f16d928602" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-ECBC8339-2040-4746-904B-16424741210D" class="se-fs-fs16 se-ff-nanumbarungothic ">이번에 준비한 내용은 사채에 관한 회계처리와 이자비용 계산등을 다뤄보려고 합니다. </span></p><!-- } SE-TEXT --></div></div></div></div><div id="SE-8445d66a-ada1-11e9-ac86-618e423d710d" class="se-component se-quotation se-l-quotation_corner"><div class="se-component-content"><div class="se-section se-section-quotation se-l-quotation_corner"><blockquote class="se-quotation-container"><div class="se-module se-module-text se-quote"><!-- SE-TEXT { --><p id="SE-C36224A9-50E7-4BEB-968D-F124EE547E8B" class="se-text-paragraph se-text-paragraph-align-center "><span id="SE-883DF52B-39DF-4422-A2D9-E1A2E117F319" class="se-fs-fs19 se-ff- ">사채 </span></p><!-- } SE-TEXT --></div></blockquote></div></div></div><div id="SE-8445d66f-ada1-11e9-ac86-9d16b064db44" class="se-component se-sectionTitle se-l-default"><div class="se-component-content"><div class="se-section se-section-sectionTitle se-l-default"><div class="se-module se-module-text"><!-- SE-TEXT { --><p id="SE-8445d66e-ada1-11e9-ac86-6f3fab3d744b" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-CAB8765E-C6F4-4871-8D53-B0D06B5C8406" class="se-fs-fs19 se-ff-nanumbarungothic ">사채란? </span></p><!-- } SE-TEXT --></div></div></div></div><div id="SE-8445d675-ada1-11e9-ac86-cd7a349f5854" class="se-component se-text se-l-default"><div class="se-component-content"><div class="se-section se-section-text se-l-default"><div class="se-module se-module-text"><!-- SE-TEXT { --><p id="SE-8445d671-ada1-11e9-ac86-3b34d53dd850" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-2425EB35-D0D6-420D-9073-7D7BCD4B8307" class="se-fs-fs16 se-ff-nanumbarungothic ">*사채 : 주식회사에 있어서 장기 자금을 조달하기 위한 수단으로 발행한다. (부채)</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-8445d673-ada1-11e9-ac86-5de42e534784" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-59540611-F18E-403E-B6BA-B77ACEBF89A1" class="se-fs-fs16 se-ff-nanumbarungothic ">-유가증권 - 불특정 다수와 계약한다는 특징이 있다. </span></p><!-- } SE-TEXT --></div></div></div></div><div id="SE-8445d678-ada1-11e9-ac86-cd0ccdbaf2c3" class="se-component se-sectionTitle se-l-default"><div class="se-component-content"><div class="se-section se-section-sectionTitle se-l-default"><div class="se-module se-module-text"><!-- SE-TEXT { --><p id="SE-8445d677-ada1-11e9-ac86-231f07152e1b" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-1FD314CA-5928-4F89-8BE1-CFF3253471FC" class="se-fs-fs19 se-ff-nanumbarungothic ">사채 회계처리 특징</span></p><!-- } SE-TEXT --></div></div></div></div><div id="SE-8445d68e-ada1-11e9-ac86-0de43bf0d306" class="se-component se-text se-l-default"><div class="se-component-content"><div class="se-section se-section-text se-l-default"><div class="se-module se-module-text"><!-- SE-TEXT { --><p id="SE-8445d67a-ada1-11e9-ac86-b76ba7fd83ed" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-0CB86974-001E-4CF2-9193-DE1DAF98FE1E" class="se-fs-fs16 se-ff-nanumbarungothic ">사채는 액면금액을 기준으로 할인발행과 할증발행으로 나눠집니다.</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-5038C2CB-8D5F-4CA0-9320-4C1F133E06B5" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-039FE5A5-9BC5-4453-8D66-2663A99491C0" class="se-fs-fs16 se-ff-nanumbarungothic ">​</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-8445d67e-ada1-11e9-ac86-8fbd56de4516" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-350EB482-B4EC-4E88-8E46-E9C20B393C4F" class="se-fs-fs16 se-ff-nanumbarungothic ">-할인발행차금과 할증발행차금을 이자지급시 상각하여 만기시에는 액면금액과 동일하게 종료된다.</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-8445d680-ada1-11e9-ac86-8974df083d64" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-7C3B3A3E-ED3F-4D7C-ABC8-D82133EE3BC4" class="se-fs-fs16 se-ff-nanumbarungothic ">(이자 지급시 상각액을 계산하여 매년 장부금액이 액면금액에 맞춰짐)</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-946013DF-9FAE-412B-9B6F-EA5D4D5E02F7" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-24170569-6F8E-4627-90AB-998DED9538B5" class="se-fs-fs16 se-ff-nanumbarungothic ">​</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-8445d684-ada1-11e9-ac86-d12b42738e29" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-B5D6913F-3810-4EC8-A2B4-1B3BDD71B687" class="se-fs-fs16 se-ff-nanumbarungothic ">사채관련 회계처리시 알아야 하는것은 (1~3)으로 문제를 통해 정리해보겠습니다. </span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-B8536AA6-41C0-4C5B-9507-77346AB2D5BC" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-4717C079-70D3-4791-8784-673AF6A08EC0" class="se-fs-fs16 se-ff-nanumbarungothic ">​</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-8445d688-ada1-11e9-ac86-893cbd4b71e5" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-6A766EA6-5E43-4E71-903E-B2A96E3655F2" class="se-fs-fs16 se-ff-nanumbarungothic "><b>(1)할인과 할증의 구분.</b></span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-8445d68a-ada1-11e9-ac86-0d544bf5536e" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-099333F7-DA75-4CBD-B6C8-C55C362DEFB1" class="se-fs-fs16 se-ff-nanumbarungothic "><b>(2)이자비용 계산하는 방법 </b></span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-8445d68c-ada1-11e9-ac86-aba0beed2848" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-A43C482F-26B5-4A28-BE85-8959CD4A94A5" class="se-fs-fs16 se-ff-nanumbarungothic "><b>(3)회계처리 , 계정과목 분류</b></span></p><!-- } SE-TEXT --></div></div></div></div><div id="SE-8445d68f-ada1-11e9-ac86-b9805260282a" class="se-component se-horizontalLine se-l-line5"><div class="se-component-content"><div class="se-section se-section-horizontalLine se-l-line5 se-section-align-center"><div class="se-module se-module-horizontalLine"><hr class="se-hr"></div></div></div></div><div id="SE-8445fdab-ada1-11e9-ac86-ef9b13578a1d" class="se-component se-text se-l-default"><div class="se-component-content"><div class="se-section se-section-text se-l-default"><div class="se-module se-module-text"><!-- SE-TEXT { --><p id="SE-78C81E94-D86B-46FF-A8A6-0A1BAC9E9C57" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-3B9D5274-12F5-427B-B513-341ECD5C9DA1" class="se-fs- se-ff- ">​</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-8445fda3-ada1-11e9-ac86-311ad060552b" class="se-text-paragraph se-text-paragraph-align-left "><span style="color: rgb(0, 0, 0);" id="SE-16C8C117-9875-4DD6-BD01-0A6E6C793D07" class="se-fs-fs16 se-ff-nanumbarungothic "><b>(1)할인과 할증의 구분.</b></span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-8445fda5-ada1-11e9-ac86-e338d9af2b43" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-A886765F-90D6-4689-9CBE-42B5D6F9E7D5" class="se-fs-fs16 se-ff-nanumbarungothic ">*사채할인발행</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-8445fda7-ada1-11e9-ac86-397887a96794" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-8D5D4E5B-651A-4C36-B574-EBAC9F834927" class="se-fs-fs16 se-ff-nanumbarungothic ">-액면금액 >발행금액 </span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-8445fda9-ada1-11e9-ac86-59cd5c5d9ebf" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-21C7D3A2-E02F-415C-9C0A-4A8D60E26255" class="se-fs-fs16 se-ff-nanumbarungothic ">-표시이자율<시장이자율.</span></p><!-- } SE-TEXT --></div></div></div></div><div id="SE-8445fdac-ada1-11e9-ac86-8d54aabeb89c" class="se-component se-table se-l-default"><div class="se-component-content"><div style="width: 100%;" class="se-section se-section-table se-l-default se-section-align-left"><div class="se-table-container"><table class="se-table-content"><tbody><tr class="se-tr"><td style="width: 49.84%; height: 63px;" class="se-cell" rowSpan="1" colSpan="1"><div class="se-module se-module-text"><p id="SE-4F926DDB-0BDA-4250-8A6E-F09F32ADB700" class="se-text-paragraph se-text-paragraph-align- "><span id="SE-09A352FB-2286-4466-BBBA-A5C16FF57738" class="se-fs- se-ff- ">(차)현금 28,558,900</span></p></div><div class="se-module se-module-text"><p id="SE-8427E395-868A-4882-B223-320641099484" class="se-text-paragraph se-text-paragraph-align- "><span id="SE-B3EB906A-05A5-4BB9-A8AC-53535F75037D" class="se-fs- se-ff- ">사채할인발행차금 1,441,100</span></p></div></td><td style="width: 50.15%; height: 63px;" class="se-cell" rowSpan="1" colSpan="1"><div class="se-module se-module-text"><p id="SE-EA20A5DD-F7FB-4C70-9E68-0B7AE93D39F7" class="se-text-paragraph se-text-paragraph-align- "><span id="SE-16AF2A51-A40C-4699-AEFE-079BC5FE74A0" class="se-fs- se-ff- ">(대)사채 30,000,000</span></p></div></td></tr><tr class="se-tr"><td style="width: 100%; height: 83px;" class="se-cell" rowSpan="1" colSpan="2"><div class="se-module se-module-text"><p id="SE-2993C7B0-6F9A-4962-87A7-3F6DFB92EBA1" class="se-text-paragraph se-text-paragraph-align- "><span id="SE-73966038-4ED9-4A30-AC55-E7D879C6531D" class="se-fs- se-ff- ">*액면금액 30,000,000 *발행금액28,558,900</span></p></div><div class="se-module se-module-text"><p id="SE-E3BA7D5D-5A30-4756-9AA8-AFD2C4F25139" class="se-text-paragraph se-text-paragraph-align- "><span id="SE-97DE5DB3-80D4-4EA9-B266-D345A0979577" class="se-fs- se-ff- ">--->회사의 손해</span></p></div><div class="se-module se-module-text"><p id="SE-78A4237C-30F6-4D29-9DE9-645F6F4EB3FB" class="se-text-paragraph se-text-paragraph-align- "><span id="SE-1B8E97D7-08BF-46B3-872C-D10C6E8A44D4" class="se-fs- se-ff- ">(+)총 이자비용 = 액면금액*액면이자율+사채할인발행차금</span></p></div></td></tr></tbody></table></div></div></div>
</div><div id="SE-844624df-ada1-11e9-ac86-a3247d0f73da" class="se-component se-text se-l-default"><div class="se-component-content"><div class="se-section se-section-text se-l-default"><div class="se-module se-module-text"><!-- SE-TEXT { --><p id="SE-8445fdbd-ada1-11e9-ac86-ad170147f812" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-118292C8-FADD-4D70-AA88-08B56AA2880B" class="se-fs-fs16 se-ff-nanumbarungothic ">사채할인발행의 이자계산 방법.</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-C5FA29F9-7973-4CDA-85C7-AEC504035935" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-46E9243B-4DE4-4F0C-BE7C-16E669702C7D" class="se-fs-fs16 se-ff-nanumbarungothic ">​</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-8445fdc1-ada1-11e9-ac86-4fd315c60432" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-0B8716F2-E636-4874-92A4-488B835A7066" class="se-fs-fs16 se-ff-nanumbarungothic ">(1)발행금액*시장이자율 = 이자비용</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-8445fdc3-ada1-11e9-ac86-8325692d294d" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-57D1E03C-202C-4DF1-8C09-D66999847BCF" class="se-fs-fs16 se-ff-nanumbarungothic ">___>사채이자100</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-D3D10D6B-D33E-4B01-8612-5E0493617CFC" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-0E8A59DF-8760-4AC5-81B2-F53A26FF5E76" class="se-fs-fs16 se-ff-nanumbarungothic ">​</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-8445fdc7-ada1-11e9-ac86-4f2a894dde1d" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-3DFB5F71-9BF0-4164-BDBD-E1F1B49F8215" class="se-fs-fs16 se-ff-nanumbarungothic ">(2)이자비용에서 실제로 납부하는 현금 금액과 상각액을 구분</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-8445fdc9-ada1-11e9-ac86-4b05e156e1cf" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-8C467F5C-477D-4A8E-8FB0-5E2F05705953" class="se-fs-fs16 se-ff-nanumbarungothic ">____>상각액 계산10</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-5BA5FF60-0672-4A01-AE46-EADEB749A38A" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-1EA420C8-2965-44D7-A845-0EAFC2BB77D3" class="se-fs-fs16 se-ff-nanumbarungothic ">​</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-844624dd-ada1-11e9-ac86-d7dfb889cb23" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-88F32226-5DDE-4A20-9AFE-1D1FD2194788" class="se-fs-fs16 se-ff-nanumbarungothic ">(3)사채이자 - 상각액= 실제 납부하게 될 현금90</span></p><!-- } SE-TEXT --></div></div></div></div><div id="SE-844624e0-ada1-11e9-ac86-b3c0728efd37" class="se-component se-image se-l-default"><div class="se-component-content se-component-content-normal"><div style="max-width: 274px;" class="se-section se-section-image se-l-default se-section-align-left"><a class="se-module se-module-image __se_image_link __se_link" href="https://blog.naver.com/PostList.nhn?from=postList&blogId=13soyoung_0&categoryNo=9&currentPage=3#" data-linkdata='{"id" : "SE-844624e0-ada1-11e9-ac86-b3c0728efd37", "src" : "https://postfiles.pstatic.net/MjAxODAxMjZfMjcg/MDAxNTE2OTI4NTc0ODA0.vkc56dtlvOfgZXpVd4mYchhD3wP4uOQBmM70Yv6xx4wg.PCgAYyYF4VBP5LQcfLcY9iwaCsGEw27SdSVcxctjoQgg.PNG.13soyoung_0/%EC%BA%A1%EC%B2%98.PNG", "linkUse" : "false", "link" : ""}' data-linktype="img"><img class="se-image-resource" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxODAxMjZfMjcg%2FMDAxNTE2OTI4NTc0ODA0.vkc56dtlvOfgZXpVd4mYchhD3wP4uOQBmM70Yv6xx4wg.PCgAYyYF4VBP5LQcfLcY9iwaCsGEw27SdSVcxctjoQgg.PNG.13soyoung_0%2F%25EC%25BA%25A1%25EC%25B2%2598.PNG%3Ftype%3Dw773" data-height="60" data-width="274" data-lazy-src=""></a><div class="se-module se-module-text se-caption"><p id="SE-844624e2-ada1-11e9-ac86-85a39c550444" class="se-text-paragraph se-text-paragraph-align-center "><span id="SE-A28FB742-3AD8-4305-BA90-86E438268632" class="se-fs- se-ff- ">사채할인발행차금 분개</span></p></div></div></div></div><div id="SE-844624f0-ada1-11e9-ac86-c778c7cd17df" class="se-component se-text se-l-default"><div class="se-component-content"><div class="se-section se-section-text se-l-default"><div class="se-module se-module-text"><!-- SE-TEXT { --><p id="SE-844624e4-ada1-11e9-ac86-a5d202c5526f" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-45707506-54D3-47AB-8E36-BE07415B7166" class="se-fs-fs16 se-ff-nanumbarungothic ">[정리]</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-844624e6-ada1-11e9-ac86-19d709d9184b" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-271FAF14-E38B-4EBD-A292-E47225FB19D4" class="se-fs-fs16 se-ff-nanumbarungothic ">사채할인발행의 경우 이자비용은 실제 납부할 현금과 장부금액을 올려줄 상각액을 합한 값이다.</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-5ED8F774-CE83-49E0-AE96-0732ABE6AAF6" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-01970A74-F1F8-4C53-B15F-33EF88A25402" class="se-fs-fs16 se-ff-nanumbarungothic ">​</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-52825256-4BDA-46BA-83D8-FE80C1AEA6CD" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-12C467C3-4372-416C-90BB-53D5C636C686" class="se-fs- se-ff- ">​</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-844624ec-ada1-11e9-ac86-a1d9348b35e5" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-919C7A9F-B479-425B-9AD7-03B59684C942" class="se-fs-fs16 se-ff-nanumbarungothic ">*사채할증발행</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-844624ee-ada1-11e9-ac86-11c3d888a662" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-4DCD9852-519A-4B9E-8C7F-646076D20A5D" class="se-fs-fs16 se-ff-nanumbarungothic ">-액면금액 < 발행금액 -표시이자율 >시장이자율.</span></p><!-- } SE-TEXT --></div></div></div></div><div id="SE-844624f1-ada1-11e9-ac86-710f16e6ae70" class="se-component se-table se-l-default"><div class="se-component-content"><div style="width: 100%;" class="se-section se-section-table se-l-default se-section-align-left"><div class="se-table-container"><table class="se-table-content"><tbody><tr class="se-tr"><td style="width: 49.84%; height: 63px;" class="se-cell" rowSpan="1" colSpan="2"><div class="se-module se-module-text"><p id="SE-790B2EF4-10F6-40B4-8B26-0E2349E1E91C" class="se-text-paragraph se-text-paragraph-align- "><span id="SE-84EDD643-6E5C-45E4-95E8-5C2E8C0CDCAD" class="se-fs- se-ff- ">(차)현금33,000,000</span></p></div></td><td style="width: 50.15%; height: 63px;" class="se-cell" rowSpan="1" colSpan="2"><div class="se-module se-module-text"><p id="SE-F5042B32-B3C9-4177-A9F3-65F96EDA5876" class="se-text-paragraph se-text-paragraph-align- "><span id="SE-649DC9DF-E2B0-4E54-BE69-18FEEDA72C9E" class="se-fs- se-ff- ">(사채) 30,000,000</span></p></div><div class="se-module se-module-text"><p id="SE-7CBD7622-9828-400A-9ECC-1631B3AF3C4D" class="se-text-paragraph se-text-paragraph-align- "><span id="SE-007AF729-34A5-4153-BBA4-34879026C8F6" class="se-fs- se-ff- ">사채할증발행초과금 3,000,000</span></p></div></td></tr><tr class="se-tr"><td style="width: 100%; height: 83px;" class="se-cell" rowSpan="1" colSpan="4"><div class="se-module se-module-text"><p id="SE-9355740D-B8DD-43E8-A876-62FA11B58828" class="se-text-paragraph se-text-paragraph-align- "><span id="SE-E0732374-1327-4F84-A2DB-60455C19C909" class="se-fs- se-ff- ">*액면금액 30,000,000 * 발행금액 33,000,000</span></p></div><div class="se-module se-module-text"><p id="SE-844315FE-AFB4-4E80-8C5C-F90C4D80E200" class="se-text-paragraph se-text-paragraph-align- "><span id="SE-7047325E-31A9-4C60-B76B-34E9FCC49A20" class="se-fs- se-ff- ">-->회사의 이익</span></p></div><div class="se-module se-module-text"><p id="SE-F1606E20-3302-4B07-BB7F-EA583734A395" class="se-text-paragraph se-text-paragraph-align- "><span id="SE-64CEA789-FC85-44A6-8FF4-B728682720DD" class="se-fs- se-ff- ">(+)총 이자 비용= 액면금액*액면이자율-사채할증발행차금</span></p></div></td></tr></tbody></table></div></div></div>
</div><div id="SE-84462516-ada1-11e9-ac86-95b81ffee773" class="se-component se-text se-l-default"><div class="se-component-content"><div class="se-section se-section-text se-l-default"><div class="se-module se-module-text"><!-- SE-TEXT { --><p id="SE-84462502-ada1-11e9-ac86-5708913715ff" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-020CF12E-9B7B-46A3-BB18-43745570A4E8" class="se-fs-fs16 se-ff-nanumbarungothic ">사차할증발행의 이자 비용 계산 방법.</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-1B7BA0CE-27C8-4BD7-86AB-4FC96E26CEF4" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-C82C09B6-8047-479F-8F73-BEF611824880" class="se-fs-fs16 se-ff-nanumbarungothic ">​</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-84462506-ada1-11e9-ac86-4f381c9e0f1b" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-57C3CA43-9341-4642-9E6C-79BD0DF1F25E" class="se-fs-fs16 se-ff-nanumbarungothic ">(1)액면금액*액면이자율</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-84462508-ada1-11e9-ac86-b1448e9e4a5d" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-AD98720B-B0F8-4BB7-A04F-EA6485CDE13D" class="se-fs-fs16 se-ff-nanumbarungothic ">-->현금이자(액면이자)</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-ED8CA5A5-4D5D-48F6-8B79-5E349A0E341C" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-80595110-9A98-412A-8EDB-49729700E770" class="se-fs-fs16 se-ff-nanumbarungothic ">​</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-C677F127-EB02-4CB5-BD7B-F1342F80086E" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-D63DD33B-95B3-4E18-B89C-9F46A5F5F864" class="se-fs- se-ff- ">​</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-8446250e-ada1-11e9-ac86-b7b5deb63661" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-460D18D3-AFB0-4FF2-953B-D6A18BEE6E2E" class="se-fs-fs16 se-ff-nanumbarungothic ">(2)장부금액*유효이자율</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-84462510-ada1-11e9-ac86-c5ecea91590f" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-E38FBED0-1772-4A2B-B98A-AC174C6A3E1C" class="se-fs-fs16 se-ff-nanumbarungothic ">-->이자비용</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-32515ABE-1A9A-4483-8254-EA627A02AED2" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-FD13968F-488E-4CBE-9704-F22CC2CD35A5" class="se-fs-fs16 se-ff-nanumbarungothic ">​</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-84462514-ada1-11e9-ac86-6f00af16b204" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-4A085B09-45A8-4F4C-9301-38FFD8EC8ACD" class="se-fs-fs16 se-ff-nanumbarungothic ">(3)액면이자-이자비용=사채할증발행차금 상각액</span></p><!-- } SE-TEXT --></div></div></div></div><div id="SE-84462517-ada1-11e9-ac86-db5ca41c40ef" class="se-component se-image se-l-default"><div class="se-component-content se-component-content-normal"><div style="max-width: 228px;" class="se-section se-section-image se-l-default se-section-align-left"><a class="se-module se-module-image __se_image_link __se_link" href="https://blog.naver.com/PostList.nhn?from=postList&blogId=13soyoung_0&categoryNo=9&currentPage=3#" data-linkdata='{"id" : "SE-84462517-ada1-11e9-ac86-db5ca41c40ef", "src" : "https://postfiles.pstatic.net/MjAxODAxMjZfMTM4/MDAxNTE2OTMwMjQ2MjUx.dUs04RwiUdR7_PPiSQRcaVxH0NB2yDQ1k4wSi-hwOosg.rcsi61lyt0xueZSCfdmYSQU0OQAz_f4QobXaDSEZmVQg.PNG.13soyoung_0/%EC%BA%A1%EC%B2%98.PNG", "linkUse" : "false", "link" : ""}' data-linktype="img"><img class="se-image-resource" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxODAxMjZfMTM4%2FMDAxNTE2OTMwMjQ2MjUx.dUs04RwiUdR7_PPiSQRcaVxH0NB2yDQ1k4wSi-hwOosg.rcsi61lyt0xueZSCfdmYSQU0OQAz_f4QobXaDSEZmVQg.PNG.13soyoung_0%2F%25EC%25BA%25A1%25EC%25B2%2598.PNG%3Ftype%3Dw773" data-height="49" data-width="228" data-lazy-src=""></a><div class="se-module se-module-text se-caption"><p id="SE-84462519-ada1-11e9-ac86-cf324ec72f50" class="se-text-paragraph se-text-paragraph-align-center "><span id="SE-E0A7BAD5-0669-44B9-9AA6-9A8C406D231D" class="se-fs- se-ff- ">사채할증발행차금</span></p></div></div></div></div><div id="SE-84464c2f-ada1-11e9-ac86-d9aa0209a116" class="se-component se-text se-l-default"><div class="se-component-content"><div class="se-section se-section-text se-l-default"><div class="se-module se-module-text"><!-- SE-TEXT { --><p id="SE-84464c2b-ada1-11e9-ac86-d54c02250c9a" class="se-text-paragraph se-text-paragraph-align-left "><span style="color: rgb(0, 0, 0);" id="SE-A89C3DAE-2D5C-4A8E-9FD3-882904F2D8EF" class="se-fs-fs16 se-ff-nanumbarungothic ">[정리]</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-84464c2d-ada1-11e9-ac86-2387ec301ac5" class="se-text-paragraph se-text-paragraph-align-left "><span style="color: rgb(0, 0, 0);" id="SE-BC381864-C40F-477C-AE91-BDAB6BA94D1B" class="se-fs-fs16 se-ff-nanumbarungothic ">사채할증발행의 경우 이자비용과 상각액을 더한 값이 실제 지불할 이자이다.</span></p><!-- } SE-TEXT --></div></div></div></div><div id="SE-84464c30-ada1-11e9-ac86-c1ce9e91b767" class="se-component se-horizontalLine se-l-default"><div class="se-component-content"><div class="se-section se-section-horizontalLine se-l-default se-section-align-center"><div class="se-module se-module-horizontalLine"><hr class="se-hr"></div></div></div></div><div id="SE-84464c31-ada1-11e9-ac86-61e3df36a8be" class="se-component se-image se-l-default"><div class="se-component-content se-component-content-fit"><div class="se-section se-section-image se-l-default se-section-align-justify"><a class="se-module se-module-image __se_image_link __se_link" href="https://blog.naver.com/PostList.nhn?from=postList&blogId=13soyoung_0&categoryNo=9&currentPage=3#" data-linkdata='{"id" : "SE-84464c31-ada1-11e9-ac86-61e3df36a8be", "src" : "https://postfiles.pstatic.net/MjAxODAxMjNfMjEz/MDAxNTE2NzEyNjI4MTg0.cjBHfqQQLmH9ys-Hnm_wn9bGjgvZygUSJ-3jgVKkND0g.f5ucU52wnjlEL4orXoprAOu4pQih0J2JQNVM-OZUIhgg.PNG.13soyoung_0/18-%EC%82%AC%EC%B1%84.PNG", "linkUse" : "false", "link" : ""}' data-linktype="img"><img class="se-image-resource" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxODAxMjNfMjEz%2FMDAxNTE2NzEyNjI4MTg0.cjBHfqQQLmH9ys-Hnm_wn9bGjgvZygUSJ-3jgVKkND0g.f5ucU52wnjlEL4orXoprAOu4pQih0J2JQNVM-OZUIhgg.PNG.13soyoung_0%2F18-%25EC%2582%25AC%25EC%25B1%2584.PNG%3Ftype%3Dw773" data-height="536" data-width="742" data-lazy-src=""></a><div class="se-module se-module-text se-caption"><p id="SE-84464c33-ada1-11e9-ac86-31ff1b104550" class="se-text-paragraph se-text-paragraph-align-center "><span id="SE-675BBB8B-1CF4-4F6D-BF91-7F7E64B21F7A" class="se-fs- se-ff- ">tat1급 기출문제 </span></p></div></div></div></div><div id="SE-84467367-ada1-11e9-ac86-19e8cbcce5e7" class="se-component se-text se-l-default"><div class="se-component-content"><div class="se-section se-section-text se-l-default"><div class="se-module se-module-text"><!-- SE-TEXT { --><p id="SE-84464c35-ada1-11e9-ac86-7fda098639ec" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-4BF3DD64-2706-4EA4-889D-741CCE56FD61" class="se-fs-fs16 se-ff-nanumbarungothic ">자료설명 * </span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-84464c37-ada1-11e9-ac86-1717d8921168" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-A79C2F7A-32FB-4C8C-A72D-27FB9165A7FD" class="se-fs-fs16 se-ff-nanumbarungothic ">사채의 발행금액이 액면금액보다 낮음으로 사채가 할인 발행 되어있습니다. </span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-84464c39-ada1-11e9-ac86-b7315583e791" class="se-text-paragraph se-text-paragraph-align-left "><span style="color: rgb(0, 0, 0);" id="SE-E91E4D75-3843-43D8-855B-B8A1F4652668" class="se-fs-fs16 se-ff-nanumbarungothic ">12월 31일 이자 지급일에 계산된 사채 이자 3,000,000원에 대한 회계처리를 물어보는 문제입니다. </span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-A8758840-7776-49BA-95AE-43C94D213D03" class="se-text-paragraph se-text-paragraph-align-left "><span style="color: rgb(0, 0, 0);" id="SE-86BA5B79-7B87-4F24-A5F4-2E7DECCFD3F3" class="se-fs-fs16 se-ff-nanumbarungothic ">​</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-84464c3d-ada1-11e9-ac86-cd279d6fe89d" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-A03A4E19-0D12-4BBB-A6F8-D430D818DA32" class="se-fs-fs16 se-ff-nanumbarungothic ">문제설명*</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-84464c3f-ada1-11e9-ac86-8b66d6e67cb5" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-77C741B5-96F9-4D43-806C-EFD25A597453" class="se-fs-fs16 se-ff-nanumbarungothic ">사채의 이자비용을 회계처리 할때는 할인발행차금과 할증발행 차금을 만기가 될때 까지 상각해주어 장부금액이 액면금액에 도달 할수있도록 회계처리를 해주어야 합니다. </span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-B92A7222-B826-454C-9B79-2B09898FA1E4" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-1612C474-C70B-4DB0-84E3-AE61121A81CE" class="se-fs-fs16 se-ff-nanumbarungothic ">​</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-84464c43-ada1-11e9-ac86-6f05a0d21a72" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-2BA71CC0-33AC-4E3C-8D99-AD4F585933CF" class="se-fs-fs16 se-ff-nanumbarungothic ">*사채할인발행차금 계산방법</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-84464c45-ada1-11e9-ac86-19ef5bc48217" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-900F0055-69C6-4283-99AC-3ECF2430D797" class="se-fs-fs16 se-ff-nanumbarungothic ">이자비용 계산 방법 = 장부금액 * 시장이자율 </span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-84464c47-ada1-11e9-ac86-f70d4bf60d05" class="se-text-paragraph se-text-paragraph-align-left "><span style="color: rgb(0, 0, 0);" id="SE-AF9B6629-E4E9-43C3-807D-6FBCE2C220B4" class="se-fs-fs16 se-ff-nanumbarungothic ">28,558,900*12% = 3,427,068원에서 </span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-84467359-ada1-11e9-ac86-b18361718bb6" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-3DFFA427-3903-4A33-92AF-1D7675BB23CD" class="se-fs-fs16 se-ff-nanumbarungothic ">실제로 납부한 이자비용 3,000,000원 (액면금액*액면이자율)을 회계처리하면</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-8446735b-ada1-11e9-ac86-23810ff65756" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-188A05DC-AD02-45FE-8687-5C4869E87DF7" class="se-fs-fs16 se-ff-nanumbarungothic "><b>(차)이자비용 3,427,068 (대)현금 3,000,000 /사채할인발행차금427,068</b></span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-73050567-DFAC-4BF2-A035-4C17EF6B84EB" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-836C7EA0-3F48-4035-B220-67BEDB514C17" class="se-fs-fs16 se-ff-nanumbarungothic "><b>​</b></span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-8446735f-ada1-11e9-ac86-070a3688d416" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-A54BE91C-520C-4ECD-BDDD-6C9BDB7FBDDE" class="se-fs-fs16 se-ff-nanumbarungothic "><b>-->장부금액은 매년 증가하여 만기시에는 액면금액 300만원과 일치하게 됩니다.</b></span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-84467361-ada1-11e9-ac86-dd285b354ee0" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-F5ECC4A6-B395-48E9-A11A-ABC977FC91BB" class="se-fs-fs16 se-ff-nanumbarungothic "><b>-->사채할인발행차금의 장부금액,상각액은 매년 증가합니다. </b></span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-3767893A-4378-47BE-8EA9-54105CEF1076" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-91B2D925-31F1-466C-83F2-B7358856D34E" class="se-fs- se-ff- ">​</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-BE285921-C58A-4269-9A5D-831B882740F8" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-EA56860F-838F-4D7E-AD58-FD7B21FDB467" class="se-fs- se-ff- ">​</span></p><!-- } SE-TEXT --></div></div></div></div><div id="SE-84467368-ada1-11e9-ac86-5d7885f3cf70" class="se-component se-horizontalLine se-l-line5"><div class="se-component-content"><div class="se-section se-section-horizontalLine se-l-line5 se-section-align-center"><div class="se-module se-module-horizontalLine"><hr class="se-hr"></div></div></div></div><div id="SE-84467369-ada1-11e9-ac86-694f1d8ece22" class="se-component se-image se-l-default"><div class="se-component-content se-component-content-fit"><div class="se-section se-section-image se-l-default se-section-align-justify"><a class="se-module se-module-image __se_image_link __se_link" href="https://blog.naver.com/PostList.nhn?from=postList&blogId=13soyoung_0&categoryNo=9&currentPage=3#" data-linkdata='{"id" : "SE-84467369-ada1-11e9-ac86-694f1d8ece22", "src" : "https://postfiles.pstatic.net/MjAxODAxMjNfMjY4/MDAxNTE2NzEyNjI4MjQ1.aTbunszg0jSaEeM95f7510Z-kaklCw-NW7GSZNajnUsg.yOf2_f-xmq1msbj--sjXdSqueUiTfdxsOE3teAaS4Gog.PNG.13soyoung_0/24-4.PNG", "linkUse" : "false", "link" : ""}' data-linktype="img"><img class="se-image-resource" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxODAxMjNfMjY4%2FMDAxNTE2NzEyNjI4MjQ1.aTbunszg0jSaEeM95f7510Z-kaklCw-NW7GSZNajnUsg.yOf2_f-xmq1msbj--sjXdSqueUiTfdxsOE3teAaS4Gog.PNG.13soyoung_0%2F24-4.PNG%3Ftype%3Dw773" data-height="273" data-width="736" data-lazy-src=""></a></div></div></div><div id="SE-84467381-ada1-11e9-ac86-abc00ca598b0" class="se-component se-text se-l-default"><div class="se-component-content"><div class="se-section se-section-text se-l-default"><div class="se-module se-module-text"><!-- SE-TEXT { --><p id="SE-8446736b-ada1-11e9-ac86-4f3d24d6e729" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-F5EC7687-D4EA-4672-8D1A-E515C49E1EC1" class="se-fs-fs16 se-ff-nanumbarungothic ">액면이자율 > 시장이자율 : 사채할인발행차금</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-5A271319-5D4D-4289-ABAC-49206E4DF3FF" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-AB263688-E2F8-4B3F-8895-7E68D61FE228" class="se-fs-fs16 se-ff-nanumbarungothic ">​</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-F4D1154F-9BDF-4138-A740-52C0450BB6E2" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-4699F58F-4284-4E6B-8BF5-DA8E7A7E5B87" class="se-fs- se-ff- ">​</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-84467371-ada1-11e9-ac86-c97e1dd9c7d8" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-A9B1038A-9424-4999-8B35-3DB170B80A18" class="se-fs-fs16 se-ff-nanumbarungothic ">*할증 발행의 장부가액은 매년 감소하고 만기시 액면금액에 도달하게 된다. </span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-84467373-ada1-11e9-ac86-c521d8e10439" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-DA106846-0C30-444E-998F-B316912C3988" class="se-fs-fs16 se-ff-nanumbarungothic ">(상각액 =장부가액*유효이자율) </span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-84467375-ada1-11e9-ac86-7fe2bfa0964d" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-90228B69-65F6-452D-BAA4-241004139265" class="se-fs-fs16 se-ff-nanumbarungothic ">장부가액 감소에 따라 상각액 매년 감소한다.</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-778F8CAB-9399-44E0-B494-83BB523B12D9" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-22284EA7-3A2F-43AB-80EF-F4D716F0DC63" class="se-fs-fs16 se-ff-nanumbarungothic ">​</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-84467379-ada1-11e9-ac86-013886986ae1" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-0CFA21C3-810D-4C59-8247-57BFDBD1D7FC" class="se-fs-fs16 se-ff-nanumbarungothic ">*할인발행의 경우 장부가액은 매년 증가하여 만기시 액면금액에 도달한다. </span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-8446737b-ada1-11e9-ac86-c54b52543734" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-6ED93A75-7CED-4869-8295-9197451840AB" class="se-fs-fs16 se-ff-nanumbarungothic ">(상각액=장부가액*유효이자율)</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-8446737d-ada1-11e9-ac86-e7495951c461" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-594B9321-311B-4306-B3D5-0F09BF5F352D" class="se-fs-fs16 se-ff-nanumbarungothic ">장부가액 증가로 상각액은 매년 증가하고,</span></p><!-- } SE-TEXT --><!-- SE-TEXT { --><p id="SE-8446737f-ada1-11e9-ac86-6f6b38272c7e" class="se-text-paragraph se-text-paragraph-align-left "><span id="SE-312B2388-CBA2-405D-BF3A-F88117D0F7AA" class="se-fs-fs16 se-ff-nanumbarungothic ">사채의 장부가액을 증가시켜 당기순이익은 감소된다.</span></p><!-- } SE-TEXT --></div></div></div></div><div id="SE-84467382-ada1-11e9-ac86-5ba71339a67b" class="se-component se-horizontalLine se-l-line5"><div class="se-component-content"><div class="se-section se-section-horizontalLine se-l-line5 se-section-align-center"><div class="se-module se-module-horizontalLine"><hr class="se-hr"></div></div></div></div><div style="display: block;" id="ssp-adcontent" class="ssp-adcontent"></div></div><div class="post_footer_contents"><div class="wrap_tag"><div style="cursor: default;" id="tagList_221197289432" class="_param(false|false|4)"><strong class="blind">태그</strong><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=%EC%82%AC%EC%B1%84%EC%9D%B4%EC%9E%90%EB%B9%84%EC%9A%A9"><font face="돋움"><u><font color="#8a8a8a"><span class="ell">#사채이자비용</span><i class="pcol2b"></i></font></u></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%9B%90%EB%A6%AC"><font face="돋움"><u><font color="#8a8a8a"><span class="ell">#회계원리</span><i class="pcol2b"></i></font></u></font></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=%EC%82%AC%EC%B1%84"><font face="돋움"><u><font color="#8a8a8a"><span class="ell">#사채</span><i class="pcol2b"></i></font></u></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 face="돋움"><u><font color="#8a8a8a"><span class="ell">#회계자격증</span><i class="pcol2b"></i></font></u></font></a><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 face="돋움"><u><font color="#8a8a8a"><span class="ell">#at자격시험</span><i class="pcol2b"></i></font></u></font></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=13soyoung_0&logType=mylog&tagName=tat1%EA%B8%89"><font face="돋움"><u><font color="#8a8a8a"><span class="ell">#tat1급</span><i class="pcol2b"></i></font></u></font></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"><font face="돋움"><u><font color="#8a8a8a"><span class="ell">#전산세무</span><i class="pcol2b"></i></font></u></font></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%B41%EA%B8%89"><font face="돋움"><u><font color="#8a8a8a"><span class="ell">#전산세무1급</span><i class="pcol2b"></i></font></u></font></a></div><div style="display: none;"><span class="wrap_input_text"><input class="input_text pcol2 _tagInputArea" title="태그를 입력하세요." value="" type="text"><i class="aline"></i><i class="pcol2b"></i></span><span class="wrap_btn"><a class="btn pcol2 _cancelTag _returnFalse _param(221197289432)" href="https://blog.naver.com/PostList.nhn?from=postList&blogId=13soyoung_0&categoryNo=9&currentPage=3#"><u><font color="#8a8a8a">취소<i class="aline"></i></font></u></a><a class="btn pcol2 _saveTag _rosRestrict _returnFalse _param(221197289432)" href="https://blog.naver.com/PostList.nhn?from=postList&blogId=13soyoung_0&categoryNo=9&currentPage=3#"><u><font color="#8a8a8a">확인<i class="aline"></i></font></u></a></span></div></div></div><div class="post-btn post_btn2"><div class="wrap_postcomment"><div id="area_sympathy221197289432" class="area_sympathy pcol2">` <div style="visibility: visible;" class="u_likeit_list_module _reactionModule" data-catgid="post" data-cid="13soyoung_0_221197289432" data-did="BLOG" data-sid="BLOG" data-loaded="1" data-facetype="0"><a class="u_likeit_list_btn _button pcol2 _param(221197289432) off" role="button" aria-pressed="false" href="https://blog.naver.com/PostList.nhn?from=postList&blogId=13soyoung_0&categoryNo=9&currentPage=3#" data-type="like" data-isHiddenCount="true" data-log="LIK.llike|LIK.lunlike"><span class="u_ico _icon pcol3"></span><span style="display: none;" class="u_cnt _count"><u>1</u></span></a></div><a id="Sympathy221197289432" class="btn_arr pcol2 _symList _param(3|1|221197289432|3) _returnFalse" role="button" href="https://blog.naver.com/PostList.nhn?from=postList&blogId=13soyoung_0&categoryNo=9&currentPage=3#"><div style="visibility: visible;" class="u_likeit_list_module _reactionModule" data-catgid="post" data-cid="13soyoung_0_221197289432" data-did="BLOG" data-sid="BLOG" data-loaded="1" data-facetype="0"><span class="u_likeit_list_btn _button btn_sympathy pcol2 off" aria-pressed="false" data-type="like"><em class="u_txt _label">공감</em> <em class="u_cnt _count">1</em></span></div><i class="aline bar"></i><i class="bu_arr"></i><span class="blind">이 글에 공감한 블로거 열고 닫기</span></a><i class="aline"></i></div><div class="area_comment pcol2"><a id="Comi221197289432" class="btn_comment pcol2 _cmtList _param(1|1|221197289432|3|true) _returnFalse" role="button" href="https://blog.naver.com/PostList.nhn?from=postList&blogId=13soyoung_0&categoryNo=9&currentPage=3#"><i class="ico"></i><u> 댓글쓰기 <i class="aline bar"></i><span class="btn_arr"><i class="bu_arr"></i><span class="blind">이 글에 댓글 단 블로거 열고 닫기</span></span></u></a><i class="aline"></i><i class="aline3"></i></div></div><div class="wrap_postedit"><!-- 소셜플러그인 --><div id="spiLayer1" class="naver-splugin" data-canonical-url="https://blog.naver.com/13soyoung_0/221197289432" data-likeContentsId="13soyoung_0_221197289432" data-likeServiceId="blog" data-me-display="off" data-oninitialize="splugin_oninitialize(1);" data-url="https://blog.naver.com/13soyoung_0/221197289432" data-style="standard-v1-basic" splugin-id="7806670692"><div style="display: block;" class="_ly_spi spi_default spi_sns_share"><ul class="_spi_lst spi_lst"><li class="_spi_blog spi_btn_blog" data-button="blog"><a class="_spi_blog" title="블로그 보내기" href="https://blog.naver.com/PostList.nhn?from=postList&blogId=13soyoung_0&categoryNo=9&currentPage=3#" target="_blank"><span style="display: none;"></span><u><font color="#0066cc">블로그<em style="display: none;"></em></font></u></a></li><li class="_spi_cafe spi_btn_cafe" data-button="cafe"><a class="_spi_cafe" title="카페 보내기" href="https://blog.naver.com/PostList.nhn?from=postList&blogId=13soyoung_0&categoryNo=9&currentPage=3#" target="_blank"><span style="display: none;"></span><u><font color="#0066cc">카페<em style="display: none;"></em></font></u></a></li><li class="_spi_bookmark spi_btn_bookmark" data-button="bookmark"><a class="_spi_bookmark" title="북마크 보내기" href="https://blog.naver.com/PostList.nhn?from=postList&blogId=13soyoung_0&categoryNo=9&currentPage=3#" target="_blank"><span style="display: none;"></span><u><font color="#0066cc">북마크<em style="display: none;"></em></font></u></a></li><li class="_spi_memo spi_btn_memo" data-button="memo"><a class="_spi_memo" title="메모 보내기" href="https://blog.naver.com/PostList.nhn?from=postList&blogId=13soyoung_0&categoryNo=9&currentPage=3#" target="_blank"><span></span><u><font color="#0066cc">메모<em></em></font></u></a></li><li class="_spi_release_cont _spi_release _spi_release_btn spi_btn_release" data-button="release"> <a class="_spi_release" title="기타 보내기 펼치기" href="https://blog.naver.com/PostList.nhn?from=postList&blogId=13soyoung_0&categoryNo=9&currentPage=3#" target="_blank"><span class="_spi_release spi_bg_release"></span><u><font color="#0066cc">보내기<em class="_spi_release"></em> </font></u></a><div style="filter: alpha(opacity=100); zoom: 1;" class="autosourcing-stub-extra"><p style="margin: 11px 0px 7px; padding: 0px; font-family: Dotum; 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_0/221197289432" target="_blank"><u><font color="#0066cc">TAT 1급 사채 이자비용 편 ( 이론, 실무 )</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></li></ul></div></div></div></div>
<!-- -->
]]>
