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<p><span style="font-size: 14pt;"><strong>한국감정원 공동주택관리 회계처리기준(안) 공개 안내 및 주요내용</strong></span></p><p><span style="font-size: 14pt;"><strong></strong></span> </p><p><span style="font-size: 12pt;">*확인할 파일</span></p><p><a href="javascript:checkVirus('grpid%3D1Cfyj%26fldid%3DMhrl%26dataid%3D4255%26fileid%3D3%26regdt%3D20160630173519')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 공동주택관리회계처리기준공개초안(전문).hwp</a></p><p><a href="javascript:checkVirus('grpid%3D1Cfyj%26fldid%3DMhrl%26dataid%3D4255%26fileid%3D4%26regdt%3D20160630173519')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 공동주택관리회계처리기준공개초안(별표).hwp</a></p><p> </p><p><span style="font-size: 14pt;"><strong></strong></span> </p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><font face="맑은 고딕"><b><span style="color: black; line-height: 24.53px; letter-spacing: -0.3pt; font-size: 16pt;">주요 회계처리기준 제정사항<span>(</span>기존 시도회 회계처리기준과 비교<span>)</span></span></b></font></p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p><p style="font: 13.33px/15.33px gulim, Arial, Verdana, sans-serif; margin: 0cm 0cm 0pt; color: rgb(0, 0, 0); text-transform: none; text-indent: -16.5pt; letter-spacing: normal; word-spacing: 0px; vertical-align: baseline; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><font face="맑은 고딕"><span style="color: black; line-height: 18.4px; font-size: 12pt;"> ※ 공동주택관리제도의 공공성 및 신뢰성 향상을 위해 투명성을 강화하고 관리업무의 효율성 증대를 위해 행정 업무의 처리 간소화와 현장 특수성 반영</span><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span></font><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span> </p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p><p style="font: 13.33px/15.33px gulim, Arial, Verdana, sans-serif; margin: 0cm 0cm 0pt; color: rgb(0, 0, 0); text-transform: none; text-indent: -16.5pt; letter-spacing: normal; word-spacing: 0px; vertical-align: baseline; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><font face="맑은 고딕"><span style="color: red; line-height: 18.4px; font-size: 12pt;"> ※ 아래 내용 중 “예정”으로 표시된 부분은 추후에 확정되어야 할 사항으로 차후 확정 시 별도 공지 예정임을 참고 바랍니다<span>.</span></span><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span></font><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span> </p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p><p style="font: 13.33px/15.33px gulim, Arial, Verdana, sans-serif; margin: 0cm 0cm 0pt; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; vertical-align: baseline; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><font face="맑은 고딕"><b><span style="background: white; color: black; line-height: 18.4px; letter-spacing: -0.1pt; font-size: 12pt;">I.<span class="Apple-converted-space"> </span></span></b><b><span style="background: white; color: black; line-height: 18.4px; letter-spacing: -0.1pt; font-size: 12pt;">투명성 강화 관련<span>(</span>주택관리사제도의 신뢰성 향상 관련<span>)</span></span></b><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span></font> </p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p><p style="font: 13.33px/15.33px gulim, Arial, Verdana, sans-serif; margin: 0cm 0cm 0pt; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; vertical-align: baseline; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><font face="맑은 고딕"><b><span style="background: white; color: black; line-height: 18.4px; letter-spacing: -0.1pt; font-size: 12pt;">1.<span class="Apple-converted-space"> </span></span></b><b><span style="background: white; color: black; line-height: 18.4px; letter-spacing: -0.1pt; font-size: 12pt;">증빙서류</span></b></font><span style="color: black; line-height: 18.4px; font-family: 함초롬바탕; font-size: 12pt;"><span class="Apple-converted-space"> </span></span><font face="맑은 고딕"><span style="color: black; line-height: 18.4px; font-size: 12pt;">:<span class="Apple-converted-space"> </span></span><span style="color: black; line-height: 18.4px; font-size: 12pt;">모든 거래대금 적격증빙 대상</span><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span></font> </p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p><p style="font: 13.33px/15.33px gulim, Arial, Verdana, sans-serif; margin: 0cm 0cm 0pt 10pt; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; vertical-align: baseline; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><font face="맑은 고딕"><span style="color: black; line-height: 18.4px; font-size: 12pt;">※ 상거래의 관행에 따른 업무 부담을 감안 시재금 등의 소액예금 후 체크카드 등 지급과<span><span class="Apple-converted-space"> </span>3<span class="Apple-converted-space"> </span></span>만 원 이하 간이영수증 수령 인정조건 반영</span><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span></font><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span> </p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p><p style="font: 13.33px/15.33px gulim, Arial, Verdana, sans-serif; margin: 0cm 0cm 0pt; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; vertical-align: baseline; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><font face="맑은 고딕"><b><span style="background: white; color: black; line-height: 18.4px; letter-spacing: -0.1pt; font-size: 12pt;">2.<span class="Apple-converted-space"> </span></span></b><b><span style="background: white; color: black; line-height: 18.4px; letter-spacing: -0.1pt; font-size: 12pt;">지출의 원칙</span></b></font><span style="color: black; line-height: 18.4px; font-family: 함초롬바탕; font-size: 12pt;"><span class="Apple-converted-space"> </span></span><font face="맑은 고딕"><span style="color: black; line-height: 18.4px; font-size: 12pt;">:<span class="Apple-converted-space"> </span></span><span style="color: black; line-height: 18.4px; font-size: 12pt;">공급자 명의의 금융기관 계좌 지급 명시</span><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span></font><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span> </p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p><p style="font: 13.33px/15.33px gulim, Arial, Verdana, sans-serif; margin: 0cm 0cm 0pt; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; vertical-align: baseline; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><font face="맑은 고딕"><b><span style="background: white; color: black; line-height: 18.4px; letter-spacing: -0.1pt; font-size: 12pt;">3.<span class="Apple-converted-space"> </span></span></b><b><span style="background: white; color: black; line-height: 18.4px; letter-spacing: -0.1pt; font-size: 12pt;">주석 사항 명시</span></b></font><span style="color: black; line-height: 18.4px; font-family: 함초롬바탕; font-size: 12pt;"><span class="Apple-converted-space"> </span></span><font face="맑은 고딕"><span style="color: black; line-height: 18.4px; font-size: 12pt;">:<span class="Apple-converted-space"> </span></span><span style="color: black; line-height: 18.4px; font-size: 12pt;">주석의 필수적 기재사항 명시</span><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span></font> </p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> <font face="함초롬바탕"> </font></p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p><p style="font: 13.33px/15.33px gulim, Arial, Verdana, sans-serif; margin: 0cm 0cm 0pt; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; vertical-align: baseline; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><font face="맑은 고딕"><b><span style="color: black; line-height: 18.4px; font-size: 12pt;">II.<span class="Apple-converted-space"> </span></span></b><b><span style="color: black; line-height: 18.4px; font-size: 12pt;">효율성 증대 및 행정업무 간소화 관련</span></b><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span></font> </p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p><p style="font: 13.33px/15.33px gulim, Arial, Verdana, sans-serif; margin: 0cm 0cm 0pt; color: rgb(0, 0, 0); text-transform: none; text-indent: -15.4pt; letter-spacing: normal; word-spacing: 0px; vertical-align: baseline; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><font face="맑은 고딕"><b><span style="background: white; color: black; line-height: 18.4px; letter-spacing: -0.1pt; font-size: 12pt;"> 1.<span class="Apple-converted-space"> </span></span></b><b><span style="background: white; color: black; line-height: 18.4px; letter-spacing: -0.1pt; font-size: 12pt;">현금흐름표</span></b></font><span style="color: black; line-height: 18.4px; font-family: 함초롬바탕; font-size: 12pt;"><span class="Apple-converted-space"> </span></span><font face="맑은 고딕"><span style="color: black; line-height: 18.4px; font-size: 12pt;">:<span class="Apple-converted-space"> </span></span><span style="color: black; line-height: 18.4px; font-size: 12pt;">공동주택관리회계의 특성<span>(</span>반복성<span>)</span>과 현금흐름표의 목적<span>,<span class="Apple-converted-space"> </span></span>투명성 향상에 미치는 영향<span>,<span class="Apple-converted-space"> </span></span>작성의 곤란 등을 고려 삭제</span><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span></font> </p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p><p style="font: 13.33px/15.33px gulim, Arial, Verdana, sans-serif; margin: 0cm 0cm 0pt; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; vertical-align: baseline; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><font face="맑은 고딕"><span style="color: black; line-height: 18.4px; font-size: 12pt;">※ 발생주의에 의한 수익·비용의 인식과 실제 현금흐름간의 시차가 공동주택의 경우 대부분 한 달에 불과하고<span>,<span class="Apple-converted-space"> </span></span>한 달간의 시차 발생에 따른 영향과 대부분 현금으로 거래되고 있는 특성 반영</span><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span></font><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span> </p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p><p style="font: 13.33px/15.33px gulim, Arial, Verdana, sans-serif; margin: 0cm 0cm 0pt; color: rgb(0, 0, 0); text-transform: none; text-indent: -15.5pt; letter-spacing: normal; word-spacing: 0px; vertical-align: baseline; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><font face="맑은 고딕"><b><span style="background: white; color: black; line-height: 18.4px; letter-spacing: -0.1pt; font-size: 12pt;"> 2.<span class="Apple-converted-space"> </span></span></b><b><span style="background: white; color: black; line-height: 18.4px; letter-spacing: -0.1pt; font-size: 12pt;">회계처리 원칙</span></b></font><span style="color: black; line-height: 18.4px; font-family: 함초롬바탕; font-size: 12pt;"><span class="Apple-converted-space"> </span></span><font face="맑은 고딕"><span style="color: black; line-height: 18.4px; font-size: 12pt;">:<span class="Apple-converted-space"> </span></span><span style="color: black; line-height: 18.4px; font-size: 12pt;">복식부기와 발생주의 회계를 원칙으로 하되<span>,<span class="Apple-converted-space"> </span></span>공동주택관리현장의 특성을 감안 현금주의 계정별 적용 가능성에 대한 예외 조항 신설</span><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span></font><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span> </p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p><p style="font: 13.33px/15.33px gulim, Arial, Verdana, sans-serif; margin: 0cm 0cm 0pt; color: rgb(0, 0, 0); text-transform: none; text-indent: -15.6pt; letter-spacing: normal; word-spacing: 0px; vertical-align: baseline; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><font face="맑은 고딕"><b><span style="background: white; color: black; line-height: 18.4px; letter-spacing: -0.1pt; font-size: 12pt;"> 3.<span class="Apple-converted-space"> </span></span></b><b><span style="background: white; color: black; line-height: 18.4px; letter-spacing: -0.1pt; font-size: 12pt;">회계업무처리 직인</span></b></font><span style="color: black; line-height: 18.4px; font-family: 함초롬바탕; font-size: 12pt;"><span class="Apple-converted-space"> </span></span><font face="맑은 고딕"><span style="color: black; line-height: 18.4px; font-size: 12pt;">:<span class="Apple-converted-space"> </span></span><span style="color: black; line-height: 18.4px; font-size: 12pt;">회계 관련 금융계좌 및 출납업무의 회계업무 집행 시 신고 직인 필수 사용을 규정</span><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span></font> </p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p><p style="font: 13.33px/15.33px gulim, Arial, Verdana, sans-serif; margin: 0cm 0cm 0pt; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; vertical-align: baseline; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><font face="맑은 고딕"><span style="color: black; line-height: 18.4px; font-size: 12pt;">※ 기타 일계표 등 회계 관련 부속서류에 관한 직인 사용은 해설서를 통해 직인 규정 완화 추진 예정</span><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span></font><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span> </p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p><p style="font: 13.33px/15.33px gulim, Arial, Verdana, sans-serif; margin: 0cm 0cm 0pt; color: rgb(0, 0, 0); text-transform: none; text-indent: -15.9pt; letter-spacing: normal; word-spacing: 0px; vertical-align: baseline; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><font face="맑은 고딕"><b><span style="background: white; color: black; line-height: 18.4px; letter-spacing: -0.1pt; font-size: 12pt;"> 4.<span class="Apple-converted-space"> </span></span></b><b><span style="background: white; color: black; line-height: 18.4px; letter-spacing: -0.1pt; font-size: 12pt;">수입금의 징수</span></b></font><span style="color: black; line-height: 18.4px; font-family: 함초롬바탕; font-size: 12pt;"><span class="Apple-converted-space"> </span></span><font face="맑은 고딕"><span style="color: black; line-height: 18.4px; font-size: 12pt;">:<span class="Apple-converted-space"> </span></span><span style="color: black; line-height: 18.4px; font-size: 12pt;">개별사용료 등 연체료 징수문제 반영<span>,<span class="Apple-converted-space"> </span></span>장기 체납관리비 등 부득이한 사유 발생 시 납부금 미수연체료·미수관리비<span>,<span class="Apple-converted-space"> </span></span>납부금 순위 징수와 전용부분 지정변제 충당 허용 규정 신설</span><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span></font><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span> </p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><font size="3"> </font></p><p style="font: 13.33px/15.33px gulim, Arial, Verdana, sans-serif; margin: 0cm 0cm 0pt; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; vertical-align: baseline; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><font face="맑은 고딕"><span><strong><font size="3">5. 재무제표 참조 양식 별표로 작성례 예시<span>(</span>열거규정이 아닌 예시 규정</font></strong><span><strong><font size="3">)</font></strong><font face="함초롬바탕"> </font></span></span></font></p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><font face="맑은 고딕"> <font face="함초롬바탕"> </font></font></p><font face="맑은 고딕" style="color: rgb(0, 0, 0); text-transform: none; line-height: 20px; text-indent: 0px; letter-spacing: normal; font-size: 13.33px; font-style: normal; font-variant: normal; font-weight: normal; word-spacing: 0px; white-space: normal; widows: 1; -webkit-text-stroke-width: 0px;"><p style="margin-top: 0px; margin-bottom: 0px;"><font face="맑은 고딕"><b><span style="background: white; color: black; line-height: 18.4px; letter-spacing: -0.1pt; font-size: 12pt;">6.<span class="Apple-converted-space"> </span></span></b><b><span style="background: white; color: black; line-height: 18.4px; letter-spacing: -0.1pt; font-size: 12pt;">기타 중요 사항</span></b><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span></font> </p><p> </p></font><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"></p><p style="font: 13.33px/15.33px gulim, Arial, Verdana, sans-serif; margin: 0cm 0cm 0pt; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; vertical-align: baseline; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><span style="color: black; line-height: 18.4px; font-family: 바탕, serif; font-size: 12pt;">◦</span><font face="맑은 고딕"><span style="color: black; line-height: 18.4px; font-size: 12pt;"><span class="Apple-converted-space"> </span>감가상각기간과 수선유지비 등 부과기간설정 기준 별도 해설서 반영 추진 예정</span><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span></font> </p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p><p style="font: 13.33px/15.33px gulim, Arial, Verdana, sans-serif; margin: 0cm 0cm 0pt; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; vertical-align: baseline; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><span style="color: black; line-height: 18.4px; font-family: 바탕, serif; font-size: 12pt;">◦</span><font face="맑은 고딕"><span style="color: black; line-height: 18.4px; font-size: 12pt;"><span class="Apple-converted-space"> </span>기타 공동주택관리 회계처리에 관한 사항 해설서 작성 통해 내용 제시 추진 예정</span><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span></font> </p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p><p style="font: 13.33px/15.33px gulim, Arial, Verdana, sans-serif; margin: 0cm 0cm 0pt; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; vertical-align: baseline; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><span style="color: black; line-height: 18.4px; font-family: 바탕, serif; font-size: 12pt;">◦</span><span style="color: black; line-height: 18.4px; font-size: 12pt;"><font face="맑은 고딕"><span class="Apple-converted-space"> </span><span style="background: white; letter-spacing: -0.1pt;">예산관련 규정</span></font></span><span style="color: black; line-height: 18.4px; font-family: 함초롬바탕; font-size: 12pt;"><span class="Apple-converted-space"> </span></span><font face="맑은 고딕"><span style="color: black; line-height: 18.4px; font-size: 12pt;">:<span class="Apple-converted-space"> </span></span><span style="color: black; line-height: 18.4px; font-size: 12pt;">회계처리기준과 무관함을 근거로 전체 삭제</span><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span></font> </p><p style="font: 13.33px/15.33px gulim, Arial, Verdana, sans-serif; margin: 0cm 0cm 0pt; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; vertical-align: baseline; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><font face="맑은 고딕"><span style="color: black; line-height: 18.4px; font-size: 12pt;"> ※ 관리규약으로 단지사정에 맞게 자체적 반영토록 추진 예정</span><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span></font><span style="color: black; line-height: 15.33px; font-family: 함초롬바탕;"> </span></p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p><p style="font: 13.33px/15.33px gulim, Arial, Verdana, sans-serif; margin: 0cm 0cm 0pt; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; vertical-align: baseline; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><font face="맑은 고딕"><span style="color: black; line-height: 18.4px; font-size: 12pt;">-<span class="Apple-converted-space"> </span></span><span style="color: black; line-height: 18.4px; font-size: 12pt;">의견 수렴 기간<span>(</span>아래 참조<span>)<span class="Apple-converted-space"> </span></span>제시된 의견 반영하여<span><span class="Apple-converted-space"> </span>8</span>월<span><span class="Apple-converted-space"> </span>12</span>일 공포 예정</span></font></p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><font face="맑은 고딕"> </font></p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p><p style="font: 13.33px/15.33px gulim, Arial, Verdana, sans-serif; margin: 0cm 0cm 0pt; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; vertical-align: baseline; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><font face="맑은 고딕"><span style="color: black; line-height: 18.4px; font-size: 12pt;">-<span class="Apple-converted-space"> </span></span><span style="color: black; line-height: 18.4px; font-size: 12pt;">시행<span><span class="Apple-converted-space"> </span>: 2017. 1. 1.<span class="Apple-converted-space"> </span></span>예정</span></font></p><p> </p><p> </p><hr style="border-width: 1px 0px 3px; border-style: solid none; border-color: black; height: 7px; display: block;"><p> </p><p> </p><p><strong><span style="font-size: 14pt;"><공동주택관리 회계처리기준 공개초안 목차></span></strong></p><p class="0" style="text-align: center; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; -ms-word-break: keep-all; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"> <!--[if !supportEmptyParas]--> <!--[endif]--> </p><p class="0" style="text-align: left; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; -ms-word-break: keep-all; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; font-weight: bold; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; font-weight: bold; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">1</span><span style="font-size: 12pt; font-weight: bold; mso-fareast-font-family: 한양신명조;">장 총 칙</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">1</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">목적</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">1</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">2</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">용어의 정의</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">1</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">3</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">회계연도</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">1</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">4</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">회계처리원칙</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">1</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">5</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">회계담당자</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">1</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">6</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">회계담당자의 책임</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">2</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">7</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">회계업무처리 직인</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">2</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">8</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">채권</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">·</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">채무의 소멸과 제거</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">2</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;"></span> </p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;"></span><span style="font-size: 12pt; font-weight: bold; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; font-weight: bold; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">2</span><span style="font-size: 12pt; font-weight: bold; mso-fareast-font-family: 한양신명조;">장 회계장부와 전표</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">9</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">회계장부</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">2</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">10</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">장부의 바르게 고침</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">3</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">11</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">장부의 마감</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">3</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">12</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">장부폐쇄 및 새로 바꿈</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">3</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">13</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">장부의 이월</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">4</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">14</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">장부의 검열</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">4</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">15</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">전표</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">4</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">16</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">증빙서류</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">4</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;"></span> </p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;"></span><span style="font-size: 12pt; font-weight: bold; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; font-weight: bold; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">3</span><span style="font-size: 12pt; font-weight: bold; mso-fareast-font-family: 한양신명조;">장 수입 및 지출</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">17</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">수입금의 징수</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">5</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">18</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">납입고지서의 변경금지</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">6</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">19</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">장부정리</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">6</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">20</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">납입영수증의 보관</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">6</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">21</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">수납금의 취급 및 기장</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">6</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">22</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">금전의 보관</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">6</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">23</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">수입금의 관리</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">6</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">24</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">지출의 원칙</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">6</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">25</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">지출원인행위</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">7</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">26</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">지출원인행위서류의 제출 및 심사</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">7</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">27</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">지출결의서에 대한 감사</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">7</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">28</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">예금잔고의 관리</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">7</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;"></span> </p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;"></span><span style="font-size: 12pt; font-weight: bold; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; font-weight: bold; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">4</span><span style="font-size: 12pt; font-weight: bold; mso-fareast-font-family: 한양신명조;">장 </span><span style="font-size: 12pt; font-weight: bold; mso-fareast-font-family: HY신명조;">자산 회계</span></p><p class="0" style="text-align: left; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; -ms-word-break: keep-all; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">29</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">자산의 관리</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">7</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">30</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">재고자산의 범위</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">8</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">31</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">재고자산의 장부금액 결정</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">8</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">32</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">재고자산의 관리</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">8</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">33</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">유형자산의 취득</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">8</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">34</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">유형자산의 장부금액 결정</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">9</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">35</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">유형자산 감가상각</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">9</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">36</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">유형자산 표시</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">9</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">37</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">유형자산 제거</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">9</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">38</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">자산실사</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">9</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">39</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">물품관리대장의 잔액관리</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">9</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;"></span> </p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;"></span><span style="font-size: 12pt; font-weight: bold; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; font-weight: bold; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">5</span><span style="font-size: 12pt; font-weight: bold; mso-fareast-font-family: 한양신명조;">장 결산</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">40</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">결산</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">10</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">41</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">결산서의 보관</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">10</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;"></span> </p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;"></span><span style="font-size: 12pt; font-weight: bold; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; font-weight: bold; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">6</span><span style="font-size: 12pt; font-weight: bold; mso-fareast-font-family: 한양신명조;">장 재무제표</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">42</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">재무제표의 작성</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">10</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">43</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">재무상태표</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">11</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">44</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">운영성과표</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">11</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">45</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">관리총손익</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">11</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">46</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">관리운영손익</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">12</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">47</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">당기순이익</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">12</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">48</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">이익잉여금처분계산서</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">12</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">49</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">조</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">주석</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">12</span><!--[endif]--><span style="font-size: 12pt;"> </span><span style="font-size: 12pt;"> </span><!--[endif]--><span style="font-size: 12pt;"> </span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt;"></span> </p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-size: 12pt;"></span><span style="font-size: 12pt; font-weight: bold; mso-fareast-font-family: HY신명조;">별 표</span> <!--[endif]--> </p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">[</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">별표 제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">1</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">호 서식</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">] </span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">재무상태표</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">[</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">별표 제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">2</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">호 서식</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">] </span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">운영성과표</span></p><p class="0" style="line-height: 150%; text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; tab-stops: right middot 500.0pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">[</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">별표 제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">3</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">호 서식</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">] </span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">이익잉여금처분계산서</span></p><p class="0" style="text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">[</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">별표 제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">4</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">호 서식</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">] </span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">결손금처리계산서</span></p><p class="0" style="text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">[</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">별표 제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">5</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">호 서식</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">] </span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">세입결산서</span></p><p class="0" style="text-indent: -10pt; margin-top: 4pt; margin-left: 10pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">[</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">별표 제</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">6</span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">호 서식</span><span style="letter-spacing: 0pt; font-family: 한양신명조; font-size: 12pt; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">] </span><span style="font-size: 12pt; mso-fareast-font-family: 한양신명조;">세출결산서</span></p><p> </p><p> </p><hr style="border-width: 1px 0px 3px; border-style: solid none; border-color: black; height: 7px; display: block;"><p> </p><p> </p><p><strong><span style="font-size: 14pt;"><의견수렴></span></strong></p><p> </p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><span style="font-size: 12pt;">공동주택관리법 제26조 및 같은 법 시행령(안) 제26조 제2항 및 제3항에 따라</span><span class="Apple-converted-space" style="font-size: 12pt;"> </span><br><span style="font-size: 12pt;">국토교통부장관이 정하는 공동주택관리 회계처리기준의 제정을 위탁받은 한국감정원에서는</span><span class="Apple-converted-space" style="font-size: 12pt;"> </span><br><span style="font-size: 12pt;">다음과 같이 공동주택관리 회계처리기준(안)을 공개하고 의견수렴을 받고자 합니다.</span><span class="Apple-converted-space" style="font-size: 12pt;"> </span><br><br><span style="font-size: 12pt;">- 다 음 -</span><span class="Apple-converted-space" style="font-size: 12pt;"> </span><br><br><span style="font-size: 12pt;">1. 공개일시 : 2016.06.28(화) ~ 2016.07.28(목)</span><span class="Apple-converted-space" style="font-size: 12pt;"> </span><br><span style="font-size: 12pt;">2. 공개방법 : 공동주택관리정보시스템(www.k-apt.go.kr) 및 한국감정원 홈페이지(www.kab.co.kr)에 공지</span><span class="Apple-converted-space" style="font-size: 12pt;"> </span><br><span style="font-size: 12pt;">3. 의견제출 방법 : 팩스 또는 전자우편</span><span class="Apple-converted-space" style="font-size: 12pt;"> </span><br><span style="font-size: 12pt;">- 팩스번호 : 053-663-8749</span><span class="Apple-converted-space" style="font-size: 12pt;"> </span><br><span style="font-size: 12pt;">- 전자우편 : k25303@kab.co.kr(담당자: 정신산 과장) </span><font face="함초롬바탕"><span style="font-size: 12pt;"> </span></font></p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><br><span style="font-size: 12pt;">한국감정원 K-apt관리단 </span><font face="함초롬바탕"><span style="font-size: 12pt;"> </span></font></p><p style="font: 13.33px/20px gulim, Arial, Verdana, sans-serif; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: normal; margin-top: 0px; margin-bottom: 0px; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><span style="font-size: 12pt;"> </span></p>
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