¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
3000
[±¹ 195,034,316  ±Õ 274,642,050  ±³  20,128,822  ±â  20,625,102]
°æÁ¦°³¹ßºñ
803,514,993
760,129,940
43,385,053
[µµ 293,084,703                                                ]
3100
[±¹ 109,279,396  ±Õ 114,181,000  ±³     579,622  ±â  18,880,733]
³ó¼ö»ê°³¹ßºñ
354,904,486
316,525,924
38,378,562
[µµ 111,983,735                                                ]
3130
³ó¾÷±â¼úÁøÈï
31,610,902
30,385,081
1,225,821
[±¹   5,865,148  ±Õ   4,142,000  ±³      59,500  µµ  21,544,254]
3135
Àá»ç°ïÃæ»ç¾÷Àå¿î
1,357,209
1,323,971
33,238
¿µ
100
°æ»ó¿¹»ê
1,234,989
1,205,221
29,768
110
ÀΰǺñ
1,029,267
987,913
41,354
101
ÀΰǺñ
1,029,267
987,913
41,354
400,186
380,249
19,937
01 ±âº»±Þ
  ºÀ±Þ                                            
    5±Þ(30È£ºÀ)         2,209,300¿øx1¸íx12¿ùx1.024
=
27,148
    6±Þ(22È£ºÀ)         1,750,600¿øx2¸íx12¿ùx1.024
=
43,023
    7±Þ(13È£ºÀ)         1,305,000¿øx2¸íx12¿ùx1.024
=
32,072
    ¿¬±¸»ç(18È£ºÀ)      1,566,400¿øx3¸íx12¿ùx1.024
=
57,744
- 1 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
    ±â´É8±Þ(23È£ºÀ)     1,444,900¿øx8¸íx12¿ùx1.024
=
142,040
  »ó¿©±Ý                                          
    ±â¸»¼ö´ç                     302,027,000¿øx1/6
=
50,338
    Á¤±Ù¼ö´ç                  302,027,000¿øx1.9/12
=
47,821
79,075
73,314
5,761
02 ¼ö´ç
  ½Ã°£¿Ü±Ù¹«¼ö´ç                                  
    Á¤¾×ºÐ          7,216¿øx16¸íx15½Ã°£x12¿ùx1.024
=
21,281
    ÃÊ°úºÐ                 7,216¿øx16¸íx6½Ã°£x12¿ù
=
8,313
  Á¤¾×¼ö´ç                                        
    °¡Á·¼ö´ç                                      
      ¹è¿ìÀÚ               30,000¿øx16¸íx0.78x12¿ù
=
4,493
      ºÎ¾ç°¡Á·             20,000¿øx16¸íx1.48x12¿ù
=
5,684
    ÀÚ³àÇкñº¸Á¶¼ö´ç                              
- 2 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
      ÁßÇлý                46,500¿øx16¸íx0.19x4ȸ
=
566
      °íµîÇлý             355,200¿øx16¸íx0.15x4ȸ
=
3,410
    Á¤±Ù¼ö´ç°¡»ê±Ý                                
      25³âÀ̻󠠠               130,000¿øx5¸íx12¿ù
=
7,800
      20³âÀÌ»ó~25³â¹Ì¸¸         110,000¿øx4¸íx12¿ù
=
5,280
      15³âÀÌ»ó~20³â¹Ì¸¸          80,000¿øx5¸íx12¿ù
=
4,800
      10³âÀÌ»ó~15³â¹Ì¸¸          60,000¿øx1¸íx12¿ù
=
720
      5³âÀÌ»ó~10³â¹Ì¸¸           50,000¿øx1¸íx12¿ù
=
600
    À§Çè±Ù¹«¼ö´ç(À»Á¾)           30,000¿øx1¸íx12¿ù
=
360
    ´ë¿ì°ø¹«¿ø¼ö´ç                                
      6±Þ(22È£ºÀ)                                 
      1,750,600¿øx1¸íx6/100x12¿ùx1.024                           
=
1,291
      ¿¬±¸»ç(18È£ºÀ)                              
      1,566,400¿øx2¸íx6/100x12¿ùx1.024                           
=
2,310
- 3 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
      ±â´É8±Þ(23È£ºÀ)                             
      1,444,900¿øx5¸íx6/100x12¿ùx1.024                           
=
5,327
    ±â¼ú¾÷¹«¼ö´ç                                  
      5±Þ                        50,000¿øx1¸íx12¿ù
=
600
      6~7±Þ                      30,000¿øx4¸íx12¿ù
=
1,440
    ±â¼ú¾÷¹«¼ö´ç°¡»ê±Ý           50,000¿øx2¸íx12¿ù
=
1,200
    ¿¬±¸¾÷¹«¼ö´ç                 80,000¿øx3¸íx12¿ù
=
2,880
    ¾ÈÀü°ü¸®¼ö´ç                 10,000¿øx2¸íx12¿ù
=
240
    ÀÚµ¿Â÷¿îÀü¹×Á¤ºñ¾÷¹«¼ö´ç     40,000¿øx1¸íx12¿ù
=
480
24,960
23,040
1,920
03 Á¤¾×±Þ½Äºñ
  Á¤¾×±Þ½Äºñ                   130,000¿øx16¸íx12¿ù
=
24,960
24,000
24,000
0
04 ±³Å뺸Á¶ºñ
  5±Þ                           140,000¿øx1¸íx12¿ù
=
1,680
  6~7±Þ                         130,000¿øx6¸íx12¿ù
=
9,360
- 4 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  8±ÞÀÌÇÏ                       120,000¿øx9¸íx12¿ù
=
12,960
37,754
35,873
1,881
05 ¸íÀýÈÞ°¡ºñ
  ¸íÀýÈÞ°¡ºñ                  302,027,810¿øx1.5/12
=
37,754
62,923
59,788
3,135
06 °¡°èÁö¿øºñ
  °¡°èÁö¿øºñ                  302,027,810¿øx2.5/12
=
62,923
19,926
18,933
993
07 ¿¬°¡º¸»óºñ
  ¿¬°¡º¸»óºñ                  302,027,000¿øx19/288
=
19,926
280,781
273,054
7,727
09 ÀÏ¿ëÀκÎÀÓ
  ±âº»±Þ                                          
    º¸ÀÏ·¯°ø                    39,600¿øx1¸íx300ÀÏ
=
11,880
    ³ó±â°è¿îÀü¿ø                37,370¿øx2¸íx300ÀÏ
=
22,422
    ±â°è±â¼ú°ø                  34,740¿øx1¸íx300ÀÏ
=
10,422
    ´©¿¡»çÀ°¹×Àá°ß°Ë»ç¿ø       26,140¿øx12¸íx300ÀÏ
=
94,104
- 5 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  °¡»ê±Ý                                          
    º¸ÀÏ·¯°ø             39,600¿øx1¸íx10/100x300ÀÏ
=
1,188
    ³ó±â°è¿îÀü¿ø         37,370¿øx2¸íx10/100x300ÀÏ
=
2,243
    ±â°è±â¼ú°ø           34,740¿øx1¸íx10/100x300ÀÏ
=
1,043
    ´©¿¡»çÀ°¹×Àá°ß°Ë»ç¿ø                          
      26,140¿øx8¸íx10/100x300ÀÏ                                  
=
6,274
  »ó¿©±Ý                         138,828,000¿øx1/3
=
46,276
  ÁÖÈÞ¼ö´ç                                        
    º¸ÀÏ·¯°ø                     39,600¿øx1¸íx52ÀÏ
=
2,060
    ³ó±â°è¿îÀü¿ø                 37,370¿øx2¸íx52ÀÏ
=
3,887
    ±â°è±â¼ú°ø                   34,740¿øx1¸íx52ÀÏ
=
1,807
    ´©¿¡»çÀ°¹×Àá°ß°Ë»ç¿ø        26,140¿øx12¸íx52ÀÏ
=
16,312
  ³â¿ùÂ÷¼ö´ç                                      
    º¸ÀÏ·¯°ø                     39,600¿øx1¸íx32ÀÏ
=
1,268
- 6 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
    ³ó±â°è¿îÀü¿ø                 37,370¿øx2¸íx32ÀÏ
=
2,392
    ±â°è±â¼ú°ø                   34,740¿øx1¸íx32ÀÏ
=
1,112
    ´©¿¡»çÀ°¹×Àá°ß°Ë»ç¿ø        26,140¿øx12¸íx32ÀÏ
=
10,038
  ½Ã°£¿Ü±Ù¹«¼ö´ç                                  
    º¸ÀÏ·¯°ø         39,600¿øx1.5/8x1¸íx2½Ã°£x30ÀÏ
=
446
    ³ó±â°è¿îÀü¿ø     37,370¿øx1.5/8x2¸íx2½Ã°£x30ÀÏ
=
841
    ±â°è±â¼ú°ø       34,740¿øx1.5/8x1¸íx2½Ã°£x30ÀÏ
=
391
    ´©¿¡»çÀ°¹×Àá°ß°Ë»ç¿ø                          
      26,140¿øx1.5/8x12¸íx2½Ã°£x50ÀÏ                             
=
5,882
  ÈÞÀϱٹ«¼ö´ç                                    
    º¸ÀÏ·¯°ø                 39,600¿øx1.5x1¸íx15ÀÏ
=
891
    ³ó±â°è¿îÀü¿ø             37,370¿øx1.5x2¸íx15ÀÏ
=
1,682
    ±â°è±â¼ú°ø               34,740¿øx1.5x1¸íx15ÀÏ
=
782
    ´©¿¡»çÀ°¹×Àá°ß°Ë»ç¿ø                          
- 7 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
      26,140¿øx1.5x12¸íx15ÀÏ                                     
=
7,058
  ºÎ»óÄ¡·áºñ                                      
=
1,000
  ÇǺ¹ºñ                            100,000¿øx16¸í
=
1,600
  ¿©ºñ                                            
    ´©¿¡¾¾Ä§»ê¹×°ú½Ç¼öºÐ¿ë°¡À§¹úÆ®·¦¼³Ä¡          
      45,000¿øx3¸íx3ÀÏx10ȸ                                      
=
4,050
  ±Þ·®ºñ                                          
    ´©¿¡»çÀ°±Ù¹«Àڱ޽ĺñ     5,000¿øx13¸íx15ÀÏx2ȸ
=
1,950
  4´ë»çȸº¸Çè                                     
=
19,480
99,662
99,662
0
10 ÀϽû翪ÀκÎÀÓ
  ¿ø´©¿¡¹×º¸±Þ´©¿¡»çÀ°ÀκÎÀÓ                      
      26,140¿øx35¸íx20ÀÏx2ȸ                                     
=
36,596
  Àá½ÇÀᱸ¼Òµ¶¹×´©¿¡¾¾¼¼¶ôÀκÎÀÓ                  
      26,140¿øx10¸íx20ÀÏx2ȸ                                     
=
10,456
  ´©¿¡½ÃÇè»çÀ°ÀκÎÀÓ         26,140¿øx3¸íx10ÀÏx2ȸ
=
1,569
- 8 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  »Í¹ç°ü¸®ÀÛ¾÷ÀκÎÀÓ           26,140¿øx13¸íx100ÀÏ
=
33,982
  »Í¼öÈ®ÀκÎÀÓ                   26,140¿øx5¸íx30ÀÏ
=
3,921
  ´©¿¡µ¿ÃæÇÏÃÊÁ¾±Õ»ý»êÀκÎÀÓ                      
      26,140¿øx2¸íx30ÀÏx2ȸ                                      
=
3,137
  »ó¹¦»ý»ê¹×ƯÀÛÆ÷Á¤¸®ÀÛ¾÷ÀκÎÀÓ                  
      26,140¿øx3¸íx5ÀÏx3ȸ                                       
=
1,177
  °£½Äºñ                                          
=
1,363
  ºÎ»óÄ¡·áºñ                                      
=
700
  4´ë»çȸº¸Çè                                     
=
6,761
120
°æ»óÀû°æºñ
205,722
217,308
¡â11,586
201
ÀϹݿºñ
122,769
129,825
¡â7,056
122,769
129,825
¡â7,056
01 ÀϹݿºñ
  ÀϹݼö¿ëºñ                                      
    ´©¿¡»çÀ°°ü·ÃÀÚ·áÀ¯Àε                      
=
11,400
- 9 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
¼¼¼¼Ç×:(120)°æ»óÀû°æºñ
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  °ø°ø¿ä±Ý¹×Á¦¼¼                                  
    Àü±â·á¹×ÀüÈ­·áµî                              
=
43,069
  ¿î¿µ¼ö´ç                                        
    ÀÏÁ÷ºñ                                        
=
5,700
  ÇǺ¹ºñ                                          
    ÇöÀå±Ù¹«ÀÚÀÛ¾÷º¹                              
=
1,600
  ±Þ·®ºñ                                          
    Àá»ç°ïÃ濬±¸¾÷¹«ÃßÁøƯ±ÙÀڱ޽ĺñ              
=
4,800
  ÀÓÂ÷·á                                          
    ³ëÈĻͳª¹«±¼ÃëÀåºñÀÓÂ÷                        
=
1,200
  ¿¬·áºñ                                          
    »ç¹«½Ç¹×ºÎ¼Ó°Ç¹°¿¬·áºñ                        
=
22,000
  ½Ã¼³ÀåºñÀ¯Áöºñ                                  
- 10 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
¼¼¼¼Ç×:(120)°æ»óÀû°æºñ
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
    °Ç¹°¹×ÀåºñÀ¯Áöºñ                              
=
25,000
  Â÷·®¼±¹Úºñ                                      
    ½Â¿ëÂ÷µî                                      
=
8,000
202
¿©ºñ
37,083
37,083
0
37,083
37,083
0
01 ±¹³»¿©ºñ
  Àá»ç°ïÃæ»ç¾÷¾÷¹«ÃßÁø¿©ºñ                        
=
37,083
203
¾÷¹«ÃßÁøºñ
7,080
6,780
300
480
480
0
02 Á¤¿ø°¡»ê¾÷¹«ÃßÁøºñ
  Á÷¿ø»ç±âÁøÀÛ°æºñ                   30,000¿øx16¸í
=
480
3,000
2,700
300
03 ½ÃÃ¥ÃßÁø¾÷¹«ÃßÁøºñ
  Àá»ç°ïÃæ½ÃÃ¥¾÷¹«ÃßÁø                            
=
3,000
3,600
3,600
0
04 ºÎ¼­¿î¿µ¾÷¹«ÃßÁøºñ
  ±âÁؾ×(30ÀÎÀÌÇÏ)                  300,000¿øx12¿ù
=
3,600
- 11 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
¼¼¼¼Ç×:(120)°æ»óÀû°æºñ
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
204
Á÷¹«¼öÇà°æ
36,540
36,120
420
ºñ
1,800
1,800
0
01 Á÷Ã¥±Þ ¾÷¹«ÃßÁøºñ
  ÀåÀå                          150,000¿øx1¸íx12¿ù
=
1,800
25,740
25,320
420
02 Á÷±Þº¸Á¶ºñ
  5±Þ                           250,000¿øx1¸íx12¿ù
=
3,000
  6±Þ,¿¬±¸»ç                    155,000¿øx5¸íx12¿ù
=
9,300
  7±Þ                           140,000¿øx2¸íx12¿ù
=
3,360
  8~9±Þ,±â´ÉÁ÷                  105,000¿øx8¸íx12¿ù
=
10,080
9,000
9,000
0
03 Æ¯Á¤¾÷¹«¼öÇàÈ°µ¿ºñ
  ´ë¹ÎÈ°µ¿ºñ                    50,000¿øx15¸íx12¿ù
=
9,000
301
ÀϹݺ¸»ó±Ý
2,250
7,500
¡â5,250
2,250
7,500
¡â5,250
09 Çà»ç½Çºñº¸»ó±Ý
  °ú½Ç¼öºÐ¿ë°¡À§¹ú¹×µ¿ÃæÇÏÃʱ³À°Âü¼®³ó°¡±Þ½Äºñ
- 12 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
¼¼¼¼Ç×:(120)°æ»óÀû°æºñ
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
      5,000¿øx1½Äx150¸íx3ȸ                                      
=
2,250
200
»ç¾÷¿¹»ê
122,220
118,750
3,470
220
ÀÚü»ç¾÷
122,220
118,750
3,470
206
Àç·áºñ
20,000
20,000
0
  ÀüÅë¸íÁÖ»ý»ê¿ë´©¿¡°íÄ¡±¸¸Å(1,000kg)             
=
20,000
207
¿¬±¸°³¹ßºñ
38,450
43,400
¡â4,950
38,450
43,400
¡â4,950
03 ½ÃÇ迬±¸ºñ
  ´©¿¡»çÀ°±âÀÚÀ籸ÀÔ             2,500¿øx800¸Åx3Á¾
=
6,000
  ´©¿¡¾¾Á¦Á¶±âÀÚÀ籸ÀÔ         2,000¿øx1,400¸Åx2Á¾
=
5,600
  »Í¹ç°ü¸®±âÀÚÀ籸ÀÔ             8,000¿øx400Æ÷x3Á¾
=
9,600
  ½ÃÇè»çÀ°±âÀÚÀ籸ÀÔ             2,000¿øx200¸Åx3Á¾
=
1,200
  ´©¿¡µ¿ÃæÇÏÃÊÁ¾±Õº¸±Þ±âÀÚÀ籸ÀÔ                  
      2,000¿øx400kgx2ȸx4Á¾                                      
=
6,400
  °ú½Ç¼öºÐ¿ë°¡À§¹úÁõ½Ä¾ß¿ÜÆ®·¦±¸ÀÔ                
      150¿øx10,000°³                                             
=
1,500
  °ú½Ç¼öºÐ¿ë°¡À§¹ú¹æ»ç»óÀÚ±¸ÀÔ     1,000¿øx1,000°³
=
1,000
- 13 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
¼¼¼¼Ç×:(220)ÀÚü»ç¾÷
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  °ú½Ç¼öºÐ¿ë°¡À§¹úº¸È£¿ë¾àÀç¹×°á¼ÓÀç·á±¸ÀÔ        
      10,000¿øx50kgx2Á¾                                          
=
1,000
  ¿¬¼öÁ¶»ç¿ë±âÀÚÀ籸ÀÔ         25,000¿øx10¼¼Æ®x5ȸ
=
1,250
  ¿Àµð»Í»ý»ê¿ë½Ç»ý¹¦±¸ÀÔ            100¿øx15,000ÁÖ
=
1,500
  À¯¿ë°ïÃæ»çÀ°¿ë½ÃÇè±âÀÚÀ籸ÀÔ                    
      20,000¿øx30°³x4Á¾                                          
=
2,400
  °ïÃæ»çÀ°¹Ð¿ø½Ä¹°°ü¸®±âÀÚÀ籸ÀÔ                  
      5,000¿øx40°³x5Á¾                                           
=
1,000
307
¹Î°£ÀÌÀü
1,000
1,000
0
1,000
1,000
0
01 ÀÇ·á¹×±¸·áºñ
  »Í¹çÀÛ¾÷Àκα¸±Þ¾àÇ°±¸ÀÔ                        
=
1,000
401
½Ã¼³ºñ¹×ºÎ
40,000
40,000
0
´ëºñ
40,000
40,000
0
01 ½Ã¼³ºñ
  Àá½Çµî°Ç¹°º¸¼ö°ø»ç(6°³µ¿)                       
=
20,000
- 14 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
¼¼¼¼Ç×:(220)ÀÚü»ç¾÷
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  ¾Ö´©¿¡Àΰø»ç·áÀ°Àå±Þ¼ö½Ã¼³º¸¼ö°ø»ç              
=
5,000
  º»°ü¸¶´çÆ÷Àå°ø»ç(525§³)                         
=
15,000
405
ÀÚ»êÃëµæºñ
22,770
14,350
8,420
22,770
14,350
8,420
01 ÀÚ»ê¹×¹°Ç°Ãëµæºñ
  ¼ÒÇüÈ­¹°Â÷·®(1´ë)                               
=
15,000
  ÀÌ·ûÀÚµ¿Â÷(1´ë)                                 
=
1,500
  PC(2´ë)                                         
=
2,700
  ÇÁ¸°ÅÍ(1´ë)                                     
=
450
  ÀüÀÚº¹»ç±â(1´ë)                                 
=
3,000
  ÀüÈ­±â(3´ë)                                     
=
120
¼¼  Ãâ  ÇÕ  °è
2,363,800,000
2,201,800,000
162,000,000
- 15 -