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×:(313C)ºÀÈ­°í³ÃÁö¾àÃʽÃÇèÀå¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°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
°æÁ¦°³¹ßºñ
899,669,059
803,514,993
96,154,066
3100
³ó¼ö»ê°³¹ßºñ
412,495,595
354,904,486
57,591,109
3130
³ó¾÷±â¼úÁøÈï
36,166,121
31,610,902
4,555,219
313C
ºÀÈ­°í³ÃÁö¾àÃʽÃ
461,404
313,147
148,257
ÇèÀå¿î¿µ
100
°æ»ó¿¹»ê
162,304
149,847
12,457
110
ÀΰǺñ
73,643
66,642
7,001
101
ÀΰǺñ
73,643
66,642
7,001
73,643
66,642
7,001
10 ÀϽû翪ÀκÎÀÓ
  ¾àÃÊÀ°Á¾½ÃÇèÆ÷Àå°ü¸®ÀκÎÀÓ                      
      29,920¿øx7¸íx115ÀÏ                                         
=
24,086
  ¾àÃÊÀç¹è»ý»êÀκÎÀÓ           29,920¿øx10¸íx115ÀÏ
=
34,408
- 1 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(313C)ºÀÈ­°í³ÃÁö¾àÃʽÃÇèÀå¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°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´É¼º¹°Áú½ÃÇèºÐ¼®ÀκÎÀÓ      45,000¿øx2¸íx100ÀÏ
=
9,000
  °£½Äºñ                      67,494,000¿øx1.5/100
=
1,013
  4´ë»çȸº¸Çè                                     
=
5,136
120
°æ»óÀû°æºñ
88,661
83,205
5,456
201
ÀϹݿºñ
63,391
62,170
1,221
63,391
62,170
1,221
01 ÀϹݿºñ
  ÀϹݼö¿ëºñ                                      
7,000
    ¿¬±¸ÀÚ·áÀ¯Àι׾ÈÀü°Ë»ç¼ö¼ö·áµî                
=
7,000
  °ø°ø¿ä±Ý¹×Á¦¼¼                                  
19,400
    Àü±â·á¹×ÀüÈ­·áµî                              
=
19,400
  ¿î¿µ¼ö´ç                                        
3,420
- 2 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(313C)ºÀÈ­°í³ÃÁö¾àÃʽÃÇèÀå¿î¿µ
¼¼¼¼Ç×:(120)°æ»óÀû°æºñ
[º»Ã»][´ÜÀ§:õ¿ø]
°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
    ÀÏÁ÷ºñ                          30,000¿øx114ÀÏ
=
3,420
  ÇǺ¹ºñ                                          
1,000
    ÇöÀå±Ù¹«ÀÚÀÛ¾÷º¹                100,000¿øx10¸í
=
1,000
  ±Þ·®ºñ                                          
480
    ¾àÃʽÃÇ迬±¸¾÷¹«ÃßÁø±Þ½Äºñ                    
      5,000¿øx2¸íx4ȸx12¿ù                                       
=
480
  ÀÓÂ÷·á                                          
450
    ¾àÃÊ¿¬±¸È¸ÇöÁö¿¬ÂùȸÂ÷·®ÀÓÂ÷                  
=
450
  ¿¬·áºñ                                          
12,500
    º»°ü°Ç¹°¹×¿Â½Ç³­¹æºñ                          
=
12,500
  ½Ã¼³ÀåºñÀ¯Áöºñ                                  
13,951
- 3 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(313C)ºÀÈ­°í³ÃÁö¾àÃʽÃÇèÀå¿î¿µ
¼¼¼¼Ç×:(120)°æ»óÀû°æºñ
[º»Ã»][´ÜÀ§:õ¿ø]
°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
    º»°ü¹×½ÃÇè±â±âÀ¯Áöºñµî                        
=
13,951
  Â÷·®¹×¼±¹Úºñ                                    
5,190
    ½ÂÇÕÂ÷¿Ü1Á¾(2´ë)                              
=
5,190
202
¿©ºñ
18,000
14,365
3,635
18,000
14,365
3,635
01 ±¹³»¿©ºñ
  °í³ÃÁö¾àÃʽÃÇ迬±¸»ç¾÷ÃßÁø¿©ºñ                  
=
18,000
203
¾÷¹«ÃßÁøºñ
6,270
5,670
600
270
270
0
02 Á¤¿ø°¡»ê¾÷¹«ÃßÁøºñ
  Á÷¿ø»ç±âÁøÀÛ°æºñ                    30,000¿øx9¸í
=
270
3,000
3,000
0
03 ½ÃÃ¥ÃßÁø¾÷¹«ÃßÁøºñ
  °í³ÃÁö¾àÃʽÃÇ迬±¸¾÷¹«ÃßÁø                      
=
3,000
- 4 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(313C)ºÀÈ­°í³ÃÁö¾àÃʽÃÇèÀå¿î¿µ
¼¼¼¼Ç×:(120)°æ»óÀû°æºñ
[º»Ã»][´ÜÀ§:õ¿ø]
°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
3,000
2,400
600
04 ºÎ¼­¿î¿µ¾÷¹«ÃßÁøºñ
  ±âÁؾ×(15ÀÎÀÌÇÏ)                  250,000¿øx12¿ù
=
3,000
405
ÀÚ»êÃëµæºñ
1,000
1,000
0
1,000
1,000
0
02 µµ¼­±¸ÀÔºñ
  Àü¹®µµ¼­±¸ÀÔ                       20,000¿øx50±Ç
=
1,000
200
»ç¾÷¿¹»ê
299,100
163,300
135,800
210
º¸Á¶»ç¾÷
161,000
61,000
100,000
301
ÀϹݺ¸»ó±Ý
1,000
1,000
0
1,000
1,000
0
10 Çà»ç½Çºñº¸»ó±Ý
  ÇмúÈ°µ¿Âü¼®Àڱ޽ĺñµî                          
=
1,000
401
½Ã¼³ºñ¹×ºÎ
100,000
0
100,000
- 5 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(313C)ºÀÈ­°í³ÃÁö¾àÃʽÃÇèÀå¿î¿µ
¼¼¼¼Ç×:(210)º¸Á¶»ç¾÷
[º»Ã»][´ÜÀ§:õ¿ø]
°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
´ëºñ
99,200
0
99,200
01 ½Ã¼³ºñ
  ¿ì¼ö¾à¿ëÀÛ¹°»ý»ê½ÇÇ迬±¸½Ã¼³¼³Ä¡                
=
99,200
800
0
800
03 ½Ã¼³ºÎ´ëºñ
  ¿ì¼ö¾à¿ëÀÛ¹°»ý»ê½ÇÇ迬±¸½Ã¼³¼³Ä¡ºÎ´ëºñ          
=
800
405
ÀÚ»êÃëµæºñ
60,000
60,000
0
60,000
60,000
0
01 ÀÚ»ê¹×¹°Ç°Ãëµæºñ
  Ä£È¯°æ¾àÃÊÀç¹è»ý»êÀåºñ                          
60,000
    ¾àÃÊ°ÇÁ¶±â                                    
=
4,000
    Åä¾ç°æµµ°è                                    
=
2,000
    ¹ÌºÐ°£¼·Çö¹Ì°æ                                
=
54,000
- 6 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(313C)ºÀÈ­°í³ÃÁö¾àÃʽÃÇèÀå¿î¿µ
¼¼¼¼Ç×:(220)ÀÚü»ç¾÷
[º»Ã»][´ÜÀ§:õ¿ø]
°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
220
ÀÚü»ç¾÷
138,100
102,300
35,800
206
Àç·áºñ
2,000
2,000
0
  Á¤¼öÀå¹æ¿ª¾àÇ°¹×Àç·áºñ                          
2,000
    À̿±³È¯¼öÁö¹×È°¼ºÅº(200§¤)                   
=
1,500
    ¼Ò±Ý±¸ÀÔ(50Æ÷)                                
=
500
207
¿¬±¸°³¹ßºñ
63,750
54,750
9,000
63,750
54,750
9,000
03 ½ÃÇ迬±¸ºñ
  °í³ÃÁö¾àÃʽÃÇ迬±¸                              
63,750
    ºñ·á,³ó¾à,Á¾¹¦,½Ã¾à´ë       30,000¿øx75Á¾x17ȸ
=
38,250
    ÀÚÀç,±â±¸¹×ÃÊÀÚ´ë           30,000¿øx50Á¾x17ȸ
=
25,500
307
¹Î°£ÀÌÀü
200
200
0
200
200
0
01 ÀÇ·á¹×±¸·áºñ
- 7 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(313C)ºÀÈ­°í³ÃÁö¾àÃʽÃÇèÀå¿î¿µ
¼¼¼¼Ç×:(220)ÀÚü»ç¾÷
[º»Ã»][´ÜÀ§:õ¿ø]
°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
  Æ÷ÀåÀκα¸±Þ¾àÇ°±¸ÀÔ               200,000¿øx1ȸ
=
200
401
½Ã¼³ºñ¹×ºÎ
36,000
35,000
1,000
´ëºñ
36,000
35,000
1,000
01 ½Ã¼³ºñ
  Å°ÆùÀüÈ­ÀåÄ¡±³Ã¼¹×º¸¼ö(1½Ä)                     
=
8,000
  ¼öÀü¼³ºñº¸¼ö(1°³¼Ò)                             
=
4,000
  Ã»»ç¸¶´ç¹è¼ö¹×Æ÷Àå(1½Ä)                         
=
20,000
  °ü¸®»çÇö°üÀÌÁß¹®¼³Ä¡(10È£)                      
=
4,000
405
ÀÚ»êÃëµæºñ
36,150
10,350
25,800
36,150
10,350
25,800
01 ÀÚ»ê¹×¹°Ç°Ãëµæºñ
  ¹®¼­¼¼´Ü±â(1´ë)                                 
=
1,300
- 8 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(313C)ºÀÈ­°í³ÃÁö¾àÃʽÃÇèÀå¿î¿µ
¼¼¼¼Ç×:(220)ÀÚü»ç¾÷
[º»Ã»][´ÜÀ§:õ¿ø]
°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
  ÃÊÀÚ°ÇÁ¶±â(1´ë)                                 
=
1,700
  ¾×Á¤¸ð´ÏÅÍ(3´ë)                                 
=
1,350
  PC(2´ë)                                         
=
1,800
  ´Ù¸ñÀû½Â¿ëÂ÷(1´ë)                               
=
30,000
¼¼  Ãâ  ÇÕ  °è
2,771,000,000
2,363,800,000
407,200,000
¼¼  Ãâ  ÃÑ  °è
2,771,000,000
2,363,800,000
407,200,000
- 9 -