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. 2000 7 22
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( 1 1 1~12 31)
--------------1/1 7/1 12/31 -------------
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100,000 30,000
70,000
() 2010 12 31
()= - =
( Assets)
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() 200 1 1
3,000 4,000 5,000 6,000
5,000 3,000
() 200 12 31
4,000 5,000 6,000 7,000
8,000 6,000 4,000 7,000
3,000 5,000
4,000 3,000
5,000 10,000
6,000
18,000 18,000
() 200 1 1
4,000 6,000
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() 200 12 31
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70,000 100,000
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() 2010 1 1 ~ 2010 12 31
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() 200 1 1 200 12 31 .
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\6,000 \5,000 \4,000 \2,000 \1,000
\4,000 \5,000
5,000 6,000
4,000 4,000
2,000 5,000
1,000
3,000
15,000 15,000
200 1 1 ~ 200 12 31
18 1
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() 200 1 1 200 12 31 .
.
\90,000 \150,000 \30,000
20,000 30,000 20,000
20,000 90,000 60,000
10,000
90,000
30,000
20,000
30,000
20,000
20,000
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80,000
300,000
150,000
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1 19
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(1) 45,000 30,000 21,000 7,500
(2) 10,000 22,000 18,000 19,000
(3) 40,000 173,000 100,000 148,000
(4) 6,000 15,000 9,100 8,100
(5) 20,000 16,600 14,500 - 1,000
22,500 15,000 28,500
40,000 11,000 8,000
73,000 88,000 60,000
14,000 21,000 1,000
35,600 19,000 13,500
5
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150,000 450,000 200,000 400,000
(250,000) = 450,000 - 200,000
(100,000) = 250,000 - 150,000
(300,000) = 400,000 - 100,000
650,000 = 250,000 100,000 300,000
20 1
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5 \1,000,000 .
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\700,000 .
\100,000 \50,000 .
, 5 .
\250,000 .
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1/10 1,000,000 .
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1 25
1/10 1,000,000 .
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() 1,000,000 () 1,000,000
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1/10 1,000,000 100,000 .
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() 1,000,000 () 1,100,000
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1/10 1,000,000
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26 1
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\90,000 .
\60,000 .
\15,000 \20,000 .
\10,000 .
\2,000 .
\30,000 .
\2,000 .
90,000
60,000
20,000
10,000
2,000
30,000
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90,000
60,000
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5,000
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30,000
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90,000 10,000
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60,000 15,000
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\90,000 .
\60,000 .
\15,000 \20,000 .
\10,000 .
\2,000 .
\30,000 .
\2,000 .
30 1
46,000 90,000 44,000
20,000 20,000
55,000 70,000 15,000
30,000 60,000 30,000
90,000 90,000
2,000 2,000 5,000 5,000
2,000 2,000
125,000 214,000 214,000 125,000
5
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\5,000,000 \1,000,000 .
\10,000 .
\1,300,000 .
\500,000 .
\150,000 .
\50,000 .
\500,000 .
\800,000 \300,000 1
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\600,000 .
\200,000 .
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\240,000 .
\150,0000 .
\100,000 \10,000 10 .
1 31
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\150,000
\500,000
\150,000
\300,000( \200,000)
\800,000
\350,000 \200,000
\100,000
\250,000
\400,000
\120,000
\300,000 \5,000
\2,000,000 \500,000
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11/01 1 1,200 .
12/31 .
01/01 .
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1/1 12/31 10/31
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11. 01. () 1,200
12. 31. () 1,000
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01. 01. () 1,000
() 1,200
() 1,000
() 200
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12. 31. 1,000 11. 01. 1,200
12. 31. 200
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1,200 01. 01. 1,000
12. 31. 1,000 12. 31. 1,000
01. 01. 1,000 01. 01. 1,000
1 33
(2)
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09/01 1 \1,200 .
12/31 .
01/01 .
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09. 01. () 1,200
12. 31. () 800
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01. 01. () 800
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12. 31. 800 12. 31. 800
01. 01. 800 01. 01. 800
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(3)
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34 1
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08/31 8 \800 .
12/31 4 .
01/01 .
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1/1 8/31 12/31
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08. 31. () 800
12. 31. () 400
() 1,200
01. 01. () 400
() 800
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12. 31. 400 12. 31 400
01. 01. 400 01. 01 400
12. 31. 1,200 08. 03 800
12. 03. 400
1,200 1,200
01. 01. 400
(4)
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10
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06/30 \600 .
12/31 \600 .
01/01 .
1 35
6 \600 \600
1/1 6/30 12/31
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06. 30. () 600
12. 31. () 600
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01. 01. () 600
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06. 30. 600 12. 31. 1,200
12. 31. 600
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12. 31. 600 12. 31 600
01. 01. 600 01. 01 600
(5)
1 . .
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11
() 2010 1 1 \30,000 , 12 31
\5,000 . ()
.
36 1
1.
01. 01. () 30,000
12. 31. () 5,000
12. 31. () 25,000
01. 01. () 5,000
() 30,000
() 5,000
() 25,000
() 5,000
01. 01. 30,000 12. 31. 5,000
25,000
30,000 30,000
01. 01. 5,000
12. 31. 5,000 12. 31. 5,000
01. 01. 5,000 01. 01. 5,000
2.
01. 01. () 30,000
12. 31. () 25,000
12. 31. () 25,000
01. 01.
() 30,000
() 25,000
() 25,000
01. 01. 30,000 25,000
30,000 5,000
01. 01. 5,000 30,000
12. 31. 25,000 12. 31. 25,000
1 37
5) ()
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(working sheetW/S) .
6, 8, 10 .
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(2) ( ) . . .
.
.
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38 1
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(financial statementsF/S) .
46,000 30,000
20,000 90,000
55,000 1,000
121,000 121,000
2,000 5,000
2,000
1,000
5,000 5,000
1 39
01 02
01 ?
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05 06 07
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06 ? \8,000 .
\120,000 .
\50,000 .
\100,000 .
\500,000 \12,000 .
- () - ()
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42 1
08 09 10
08 ? , \50,000 .
\100,000 , .
\1,000,000 .
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1 43
11 12 13
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1 45
17 18
\50,000 .
\50,000 .
\50,000 .
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17 1,350, 0 . 600, ? () 600 () 600
() 750 () 750
() 750 () 750
() 600 () 600
() 600 () 750
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\1,350 \600 .
() 750 () 750
18 ?
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46 1
19
- - - - - - - -
- - - - - - - -
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1.
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2.
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3.
19 7( 2011. 1. 1~12. 31) 11 1 6 90,000 . 7
?
() 90,000 () 90,000
() 30,000 () 30,000
() 15,000 () 15,000
() 30,000 () 30,000
() 15,000 () 15,000
() 30,000 () 30,000
[]
11/ 1() 90,000 () 90,000
12/31() 30,000 () 30,000
1 47
20 21 22
20 () 2001 101 1 \120,000 . () ? (,
.) () 30,000 () 30,000
() 90,000 () 90,000
() 30,000 () 30,000
() 90,000 () 90,000
() 120,000 () 120,000
() 120,000 () 120,000
() 30,000 () 30,000
21 \ 150,000 \70,000.
? () 70,000 () 70,000
() 70,000 () 70,000
() 80,000 () 80,000
() 80,000 () 80,000
[]
() 80,000 () 80,000()
22 () 10( 2011. 1. 1~12. 31) . . ?
( ) 1,500 700 950 2,000 2,050
48 1
23 24
1,300 1,200 1,000
900 800
=
= (- )(- )
(600) = (1,500- 950)(2,050- 2,000)
*= 700600= 1,300
23 ( ) ?
() ,
() .
8,
,
,
,
,
24 . \76,500,000 ?
\84,500,000 \28,400,000
136,750,000 124,650,000
6,000,000
\14,300,000 \20,500,000 \34,500,000
\32,500,000 \26,500,000
84,500,000 - 28,400,000 = 56,100,000
1 49
25 26 27
(50,000,000)12,100,000 - 6,000,000 = 56,100,000
76,500,000 - (26,500,000) = \50,000,000
25 () ?
\4,000,000 \1,800,000
1,500,000 250,000
230,000 60,000
580,000
\70,000 \230,000 \850,000
\300,000 \1,240,000
(1,430,000) 250,000 580,000 - 60,000
= 2,200,000
1,500,000 - (70,000) = 1,430,000
26 ? = =
= =
=
= = = =
* =
27 ?( )
= -
=
=
50 1
28 29
=
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28 () \10,000,000 \9,000,000, \2,000,000.
?
\35,000,000 15,000,000 11,000,000
\30,000,000 \34,000,000 \37,000,000
\38,000,000 \39,000,000
35,000,000 - 15,000,000 = 20,000,000
20,000,0001,000,0002,000,000 = 23,000,000
(34,000,000) - 11,000,000 = 23,000,000
29 () \80,000, \42,000. \105,000, \23,000 .
\37,000 , ?
\61,000 \24,000 \23,000
\60,000 \55,000
(147,000) - 42,000 = 105,000
124,000 - 80,000 = (44,000)
44,000(24,000)37,000 = 105,000
1 51
30 31
30 () 201 \40,000 \10,000, 201 \60,000, \20,000. , () 201
\2,000 , 201 \5,000
. () 201
? (, 201 (
) \3,000 \7,000
\5,000 \7,000
\5,000 \12,000
\7,000 \10,000
\7,000 \12,000
30,0005,000(7,000) - ()2,000
= 40,000
31 ( ) ?
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52 1
32 33
32 . 1 5 ?
1/5 52,000
1/6 300
1/6 30,000
1/5 50,000
1/5 2,000
50,000 .
50,000 , 30,000 .
50,000 , 300 .
50,000 , 1,700 .
50,000 , 2,000 .
.
5/1 50,000 , 2,000 .
() 52,000 () 50,000
2,000
33 ?
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37 ? \300,000
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\7,000,000 .
\1,000,000 .
\600,000 \600,000
\600,000 .
.
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1 55
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40 B 1,300,000 1,150,000 . ? () 1,300,000 () 1,300,000
() 150,000 () 150,000
() 150,000 () 150,000
() 1,150,000 () 1,150,000
() 1,300,000 () 1,300,000
1. () 1,300,000 () 1,300,000
2. () 1,150,000 () 1,150,000
3. () 150,000 () 150,000
41 750,000. ? () .
2,000 5,000 10,000 2,000
758,000 762,000 765,000
56 1
42 43
767,000 769,000
.
.
762,000(750,00010,0002,000).
42 ? \5,500,000.
\150,000 \440,000 220,000 330,000 170,000 300,000
\4,890,000 \5,190,000 \5,330,000
\5,150,000 \5,630,000
5,500,000 - 150,000 - 220,000
330,000170,000 = 5,630,000
43 12 () . 2011 \150,000, \120,00.
\600,000 , 2011
? \330,000 \570,000 \630,000
\750,000 \870,000
30,000
2011 (570,000) 150,000 600,000
\600,000 (570,000) 120,000
1 57
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