񿵾Ϳ ̼ ?

BY   2019-01-02
ȸ 11464 1
ϴ A ǥ̻ Ϸ 1 ʿϿ A ݿ ִ ڱ ڴٰ 繫̻翡 ߽ϴ. 繫̻ ̰ ޱݿ شǾ ִٰ ϸ鼭 Ʒ Һ༭(뿩/༭) 1 ߽ϴ. Һ༭
뿩 : 100,000,000
: 4.6%
뿩Ⱓ : 1 (2018.10.1. ~ 2019.9.30.)
: 뿩Ⱓ Ͽ ݰ Բ ϱ
ǹ ʿ 찡 ϰ ߻ϰ ְ, ŷ ߻ϴ ̼Ϳ ȸó ʿԿ ̸ ġ 찡 ߻ϰ ֽϴ. Ͽ ʸ 񿵾ݿ ̼Ͱ õ ȸ ڼ ˾ƺ ϰڽϴ.

<׸1> 񿵾Ϳ ̼ ѷ ȸ ̽ <׸1> ó 񿵾Ϳ ̼ ȸ ȸó ̼ݰ , δ ͱͼӽñ, , ҵó, õ¡ ̽ ֽϴ.


̼ 񿵾Ϳ ̼

Ⱓ 뿪 ϰ 밡 ޴ , ϱ Ⱓ ߻մϴ. ̶ 밡 ̼(accrued revenue)̶ ڻ νؾ մϴ. Ϲ , Ӵ,  ַ ̼ ߻ϰ ˴ϴ.

׸ 񿵾̶ 뿩 ƴϴ ڰ Ͻ 뿩Կ ޹޴ ǹմϴ.(ҷɡ26)

Ǹ ʸ 캸 ʴ A ǥ̻ 뿩뿪 1Ⱓ ϰ 18.12.31. ϱ Ⱓ ڸ ϿǷ 񿵾 ̼ڷ νؾ մϴ.

̶̼ ֵ Ȱ ƴ ȭ뿪ǹ Ϸϰ Ȯ ä ǹϱ þ ǥ̻ 뿪(ݻȯ) 19.9.30. ڸ ̼ڸ ̼ݰ üؾ մϴ.


񿵾Ϳ ̼ ȸó

̼ ߻ϸ ϱ Ⱓ ͻ Ͽ νϰ, 뿪ϷϿ 밡 ϸ ̼ ϴ ȸó մϴ.

A 񿵾Ϳ ̼ ȸó Ʒ ؾ մϴ.

18.10.1. ܱ뿩 100,000,000 100,000,000
18.12.31. ̼(̼)*1) 1,150,000 ڼ 1,150,000
19.9.30. *4) 104,473,500 ܱ뿩 100,000,000
*3) 126,500 ڼ*2) 3,450,000
̼(̼)*1) 1,150,000
*1) 100,000,000 x 4.6% / 12 x 3(18.10.1.~18.12.31.) = 1,150,000 *2) 100,000,000 x 4.6% / 12 x 9(19.1.1~19.6.30.) = 3,450,000 *3) ڼ 4,600,000 x 27.5%(񿵾ݿ õ¡, 漼 ) = 126,500 *4) 100,000,000 + 4,600,000 – 126,500 = 104,473,500

񿵾Ϳ ̼ ȸ

(1) ڼ(񿵾 ) ̼ ͱͼӽñ

̼ ڼ, Ӵ, Ÿ 뿪 ͱͼӽñ⿡ μ ޶ ǹǷ ͱͼӽñ ſ ߿մϴ. ⿡ ʿ ڼ(񿵾 ) ͱͼӽñ⸸ ϰڽϴ.

ڼ ͱͼӽñ ٰ
Ϲݱ Ģ : ࿡ ڼ (ҷɡ45ؿ)
Ư : õ¡ ƴ  ء Ⱓ ڸ
ڼ κ õ¡̹Ƿ κ ڼ νĽñ ࿡ ڼ
ɡ701ȣ μ 40-70-1
Ģ : Ե ( )
Ư : õ¡ ƴ  ء ̼ڸ

(2) 񿵾Ϳ ̼ ҵó

Ⱓ ̼ڿ ο ڼͿ ͱͼӽñ⸦ ַ ߻Ǵ ҵó ʸ 캸ڽϴ.

ʿ A 񿵾Ϳ ̼ 18⵵ ȸó Ͽ Ʒ մϴ.

A ȸó ȸó
̼(̼) 1,150,000 / ڼ 1,150,000 -
񿵾 õ¡ ν ڼ ͼӽñ ༭ ڻȯ 2019.9.30. ش. ȸ ν 1.15 ϱ Ʒ ߻
<ͱݺһ> ̼(̼) 1,150,000
̼(̼) (19) ڻȯ ϹǷ ⿡ 1,150,000 ε

񿵾 A Ưο 뿩 ޱݿ شϹǷ ޱ ձݺһ ߻ϳ ̸

A 18⵵ 񿵾Ϳ ̼ ν ʾҴٸ ̰ ߻ Ƿ ʽϴ.


(3) 񿵾Ϳ õ¡

񿵾 õ¡̹Ƿ ڸ ϴ ڰ ޾ 27.5%(ҵ漼) õ¡ϰ 10ϱ õ¡Ű ؾ ϸ 2 ޸ ؾ մϴ. ̸ 꼼(õ¡Ҽǰ꼼 ޸Ҽǰ꼼) ΰ˴ϴ. ׷ ο 쿡 õ¡ ޸ ʴ 찡 꼼 ߻ϰ մϴ. , ο õ¡ ޾ õ¡Űο ޸ ϴ ʿ䰡 ֽϴ.

(4) ޱݿ Ȯ

ޱ̶ ش ڱ 뿩 ǹϰ, Ϲ 񿵾 մϴ. 񿵾 ߻ϴ ݵ ޱ Ȯؾ ϰ, Ưο ޱ̶ ձݺһ ߰ ߻ϹǷ ǹڴ ̸ ؾ մϴ.
Ϻ
ֽ Ʈ

ε ߾

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