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.
|
|
뺯 |
18.10.1. |
ܱ뿩 |
100,000,000 |
뿹 |
100,000,000 |
18.12.31. |
̼(̼)*1) |
1,150,000 |
ڼ |
1,150,000 |
19.9.30. |
뿹*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.