Բ ϱ Խ

ۼ ÷


ݰϴ. ^^
Ͻ ȯͿ Ȯ ʿ Դϴ.
ȯ(ڻóм) ǽð ٿ ġ 츸 ˴ϴ.

ġ ִ ()ڻ ġ Ǹߴٰ Ͽ
Ͻø ذ ϴ. óм ()ڻ ġ ڻ αݾ 꿡 ʿ Դϴ.

[ 1] 8
(1) ()ѱ ġ ϹǷ ()ѱ ġ
()ѱ αݾ ϸ ˴ϴ.

ݼ ڻ ġ ̰ ܼ
Ǵ ̹Ƿ óмͿ ʽϴ.


(2) () óм ()ѱ Ȳ ٸٴ
Ǵ κԴϴ. , ()ѱ ġ ϹǷ ()ѱ
ġ 5,400,000 Ƿ(ѱ ) ׸ŭ
ġ ٰ ϰ Ǵ Դϴ. () ġ 5,400,000 300,000 5,100,000 մϴ.

() ȯ ()ڻ ġ 5,100,000
αݾ 5,000,000 100,000 Ǵ Դϴ.

, ()ѱ () ġ ϸ, ()
óм 5,500,000 5,000,000 ̰ Ǵ Դϴ.

[ 2] ݼ
ݼ ȯ  ⺻ ġ ̰ ߻
ϴ ˴ϴ. ġ Ǵ
ڻ ݼ մϴ.

׷ óм ڻ ġ ϸ
ʿ䰡 ϴ. ٸ ()ڻ ġ
ȸ ġ ݼ Ͽ ()ڻ
ġ Ǵ Դϴ.


[ 3] 221P 06
ڻ ġ ŷڼְ ִٰ
Ǿ ֽϴ. ϴٴ .

Ģ ()ڻ ġ ()ڻ
αݾ Ͽ ϴ Դϴ.


Բ ÷ֽ Դϴ. ^^

(1) 194 ⹮: ڻ
ġ(193 (6) 3° ܼ)
αݾ׹(⺻)

(2) 221 06: ġ ڻóм(⺻)

(3) 222 08: ġ ڻóм()
: () ġ ()ѱ ġ

⺻ִ ߺ ϰ Ͽ
ó ̸ ϰ Ͻø Ƿ
˴ϴ. ^^

ҽ Ͻð,
ǽϽʽÿ.




2020. 10. 29.
222P 8

ð

ȸ

*

2020.10.28

ȳϼ, ̹ Ǹ ȥǴ κ ־ 帳ϴ.


8 Ǵ óм ϴ ε óм ϴ Ʒ ϰ ֽϴ.

  ڻóм(ȯ) = ġ - αݾ 


׷ٸ


()ѱ óм

 ġ 5,400,000 - αݾ 6,000,000 = 600,000 ս ε,

 () κ 300,000 ϿǷ -300,000 Ͽ

  900,000 ս Ǵ ƴ?


() óм ()ѱ ġ ϹǷ, ڻ ġ ϸ

 ġ 5,400,00 - αݾ 5,000,000 + ޾ 300,000 = 700,000 ƴ?


ȯ ⺻ ذ dz,

()ѱ Ͽµ ȯͿ ޼ɾ κ ʴ,

() ϿǷ ޾׸ŭ Ͽ ϴµ  ȥ ˴ϴ.


Ҿ


츮 221P 06 , ݼ ްϿ ٽ 帮


Ƿ, ġ Ǯ,

()ѱ ġ 900,000 + ޾ 200,000 = 1,150,00

κ ϴµ ϴ.


() ڽó

ġ 1,150,000 - αݾ 900,000 = 250,000 Դϴ.

׷ ⿡ ݼɾ κп ص Ǵ°? 

ϿǷ -200,000 ϸ ó 50,000 ˴ϴ.



ȥǴ κ ,ɾ׿ ݿ 츮 194P ִ ó,

ڻ ,ɾ κ ϴ ϰ Ǯµ,


8 () óм ϴ   ƴ óм ϴ κп ݼɾ κ DZ ȥ ˴ϴ. (6 ó Ǵ µ Դϴ.)

׸ () Ͽµ ʰ Ͽ ذ ʽϴ. 


帮 帮⵵ , ϱ⵵ ٵ,

۷ ñ ٺ ϴ ,


ּ ~ κ ذ ʾƼ κ ǰ Ӹӿ ʽϴ ̤


׻ 帮 ſ Ϸ ~





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Խù ˻
ݱ
15 л Ŀ հ

[ ̿ ]

߰ ڰݺ 1:1 н

-

-

/̿

1. ̿
1) û ȳ
2) ̺Ʈ ߺ
3) ſ ڿ Ͽ Ŀ ߰縦 Ŀ ׷ ο Żǰ̳ ̺Ʈ, ֽ ȳ û ⿡ ´ 񽺸 ϱ .
(Ŀ׷: Ŀΰ, Ŀ, Ŀ, Ŀ߱, ĿϺ, Ŀ, Ŀ, Ŀӿ, Ŀ, Ŀ, Ŀҹ, Ŀп, Ŀð, , л, Ŀ )

2. ̿ ׸: ̸, ޴ȣ

3. /̿ Ⱓ: ÷κ 1Ⱓ ̿ϸ, ߰ 1 ıմϴ. ( 2 ) ٸ, ̿Ⱓ ̿뿡 öȸϽô 쿡 ıմϴ.

4. ûڴ ̿ ź ֽϴ. , ź 쿡 û ѵ˴ϴ.


û

X
isms