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ÇØ´ç ¹®Á¦¸¦ È®ÀÎÇÑ °á°ú, ±³Àç ³»¿ë¿¡ ¿À·ù´Â ¾ø½À´Ï´Ù.
±ÝÀ¶ÀÚ»êÀÇ Ã³ºÐ¼ÕÀÍÀº ±ÝÀ¶ÀÚ»êÀÇ Ã³ºÐÀ¸·Î ÀÎÇÏ¿© ¼öÃëÇÏ´Â ´ë°¡¿¡¼ óºÐ°ú °ü·ÃµÈ ¼ö¼ö·áºñ¿ë°ú ±ÝÀ¶ÀÚ»êÀÇ ÀåºÎ°¡¾×À» Â÷°¨ÇÏ¿© °è»êÇÏ°Ô µË´Ï´Ù.
´Ü±â¸Å¸ÅÁõ±ÇóºÐ¼Õ½Ç = 13,000 X 500 - 250,000 - 12,800 X 500 = - 150,000
¹®Á¦¿¡¼ ÁÖ½ÄÀ» ¸Å°¢ÇÏ°í ¸Å°¢¼ö¼ö·á¸¦ Á¦¿ÜÇÑ ±Ý¾×À» º¸Å뿹±ÝÀ¸·Î ¼Û±Ý¹Þ¾ÒÀ½À» ¸í½ÃÇÏ°í ÀÖÀ¸¹Ç·Î, Â÷º¯¿¡ ÀνÄÇÒ º¸Å뿹±ÝÀÇ ±Ý¾×Àº 6,250,000¿øÀÔ´Ï´Ù.
º¸Å뿹±Ý = 13,000 X 500 - 250,000 = 6,250,000
óºÐÇÏ´Â ÁÖ½Ä(´Ü±â¸Å¸ÅÁõ±Ç)ÀÇ ÀåºÎ°¡¾×Àº 6,400,000¿øÀ¸·Î ¾Æ·¡¿Í °°ÀÌ °è»êµË´Ï´Ù.
´Ü±â¸Å¸ÅÁõ±Ç = (300 X 13,200 + 400 X 12,500)/700 X 500 = 6,400,000
À§ ³»¿ëÀ» Á¾ÇÕÇÏ¿© ºÐ°³¸¦ ÇÏ¸é ¾Æ·¡¿Í °°½À´Ï´Ù.
(Â÷) º¸Å뿹±Ý 6,250,000 (´ë) ´Ü±â¸Å¸ÅÁõ±Ç 6,400,000
(Â÷) ´Ü±â¸Å¸ÅÁõ±ÇóºÐ¼Õ½Ç 150,000
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ÇØÄ¿½º Àü»ê¼¼¹« 2±Þ p.113. ¹®Á¦ 7¹ø : ´Ü±â¸Å¸ÅÁõ±ÇÀÇ Ã³ºÐ
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ÇØ´ç ¹®Á¦¸¦ È®ÀÎÇÑ °á°ú, ±³Àç ³»¿ë¿¡ ¿À·ù´Â ¾ø½À´Ï´Ù.
±ÝÀ¶ÀÚ»êÀÇ Ã³ºÐ¼ÕÀÍÀº ±ÝÀ¶ÀÚ»êÀÇ Ã³ºÐÀ¸·Î ÀÎÇÏ¿© ¼öÃëÇÏ´Â ´ë°¡¿¡¼ óºÐ°ú °ü·ÃµÈ ¼ö¼ö·áºñ¿ë°ú ±ÝÀ¶ÀÚ»êÀÇ ÀåºÎ°¡¾×À» Â÷°¨ÇÏ¿© °è»êÇÏ°Ô µË´Ï´Ù.
´Ü±â¸Å¸ÅÁõ±ÇóºÐ¼Õ½Ç = 13,000 X 500 - 250,000 - 12,800 X 500 = - 150,000
¹®Á¦¿¡¼ ÁÖ½ÄÀ» ¸Å°¢ÇÏ°í ¸Å°¢¼ö¼ö·á¸¦ Á¦¿ÜÇÑ ±Ý¾×À» º¸Å뿹±ÝÀ¸·Î ¼Û±Ý¹Þ¾ÒÀ½À» ¸í½ÃÇÏ°í ÀÖÀ¸¹Ç·Î, Â÷º¯¿¡ ÀνÄÇÒ º¸Å뿹±ÝÀÇ ±Ý¾×Àº 6,250,000¿øÀÔ´Ï´Ù.
º¸Å뿹±Ý = 13,000 X 500 - 250,000 = 6,250,000
óºÐÇÏ´Â ÁÖ½Ä(´Ü±â¸Å¸ÅÁõ±Ç)ÀÇ ÀåºÎ°¡¾×Àº 6,400,000¿øÀ¸·Î ¾Æ·¡¿Í °°ÀÌ °è»êµË´Ï´Ù.
´Ü±â¸Å¸ÅÁõ±Ç = (300 X 13,200 + 400 X 12,500)/700 X 500 = 6,400,000
À§ ³»¿ëÀ» Á¾ÇÕÇÏ¿© ºÐ°³¸¦ ÇÏ¸é ¾Æ·¡¿Í °°½À´Ï´Ù.
(Â÷) º¸Å뿹±Ý 6,250,000 (´ë) ´Ü±â¸Å¸ÅÁõ±Ç 6,400,000
(Â÷) ´Ü±â¸Å¸ÅÁõ±ÇóºÐ¼Õ½Ç 150,000
±Ã±ÝÇØÇϽŠ³»¿ë¿¡ ´ëÇÑ ´äº¯ÀÌ µÇ¼Ì±â¸¦ ¹Ù¶ø´Ï´Ù.
¾ÕÀ¸·Î ´õ ÁÁÀº ±³Àç·Î ã¾ÆºË°Ú½À´Ï´Ù.
ÇØÄ¿½º ±ÝÀ¶¾ÆÄ«µ¥¹Ì¿¡¼ µå¸³´Ï´Ù. 2018-05-14