´ñ±Û 1°³
±ÝÀ¶¿¬±¸¿ø
¾È³çÇϼ¼¿ä. ÇØÄ¿½º ±ÝÀ¶¾ÆÄ«µ¥¹ÌÀÔ´Ï´Ù.
ÅõÀÚÀÚ»ê¿î¿ë»ç ÃÖÁ¾ÇÙ½ÉÁ¤¸®¹®Á¦Áý°ú °ü·ÃÇÏ¿© ¹®ÀÇÁֽŠ°Í¿¡ ´äº¯ µå¸³´Ï´Ù.
[¹®ÀÇÁֽŠ»çÇ×]
1. ÅõÀÚÀÚ»ê¿î¿ë»ç ÃÖÁ¾ÇÙ½ÉÁ¤¸®¹®Á¦Áý p201 ÇÙ½ÉÆ÷ÀÎÆ® Çؼ³
: º£Å¸¿¡ ´ëÇÑ ¼³¸í
2. ÅõÀÚÀÚ»ê¿î¿ë»ç ÃÖÁ¾ÇÙ½ÉÁ¤¸®¹®Á¦Áý p216 6¹ø ¹®Á¦ Çؼ³
[¹®ÀÇÁֽŠ»çÇ׿¡ ´ëÇÑ ´äº¯]
1. ³×, µ¶ÀÚ´Ô
¹®ÀÇÁֽŠ¹Ù¿Í °°ÀÌ º£Å¸°¡ °ð »ó°ü°è¼ö´Â ¾Æ´Õ´Ï´Ù. µû¶ó¼ ¾Æ·¡¿Í °°ÀÌ
º£Å¸k¿Í º£Å¸kUS¿¡ ´ëÇÑ ¼³¸íÀ» ¼öÁ¤ÇϽþî ÇнÀÇϽñ⠹ٶø´Ï´Ù.
º£Å¸k : Çѱ¹ Áֽİú Çѱ¹ ½ÃÀå °£ÀÇ »ó°ü°è¼ö
-> º£Å¸k : Çѱ¹ Áֽİú Çѱ¹ ½ÃÀå °£ÀÇ »ó°ü°ü°è
º£Å¸kUS : Çѱ¹ Áֽİú ¹Ì±¹ ½ÃÀå °£ÀÇ »ó°ü°è¼ö
-> º£Å¸kUS : Çѱ¹ Áֽİú ¹Ì±¹ ½ÃÀå °£ÀÇ »ó°ü°è¼ö
2. ±¹Á¦ÁֽĽÃÀåÀÌ ºÐ¸®µÈ °æ¿ì ¹Ì±¹ÀÇ ÅõÀÚÀÚ°¡ Çѱ¹ ÁֽĿ¡ ÅõÀÚÇÏ´Â ´ë¾ÈÀ» °í·ÁÇÒ ¶§ ÀνÄÇϴ ü°èÀû À§ÇèÀº ¹Ì±¹ ½ÃÀåÆ÷Æ®Æú¸®¿À¿Í Çѱ¹ ÁÖ½Ä °£ÀÇ °øºÐ»êÀÔ´Ï´Ù. ¹Ý¸é Çѱ¹½ÃÀå¿¡ Á¸ÀçÇÏ´Â ÁÖ½ÄÀÇ ±ÕÇü¼öÀÍ·üÀº Çѱ¹ÁֽĽÃÀåÀÇ ¸Æ¶ô¿¡¼ °áÁ¤µÇ¹Ç·Î ´çÇØ Áֽİú Çѱ¹ ½ÃÀåÆ÷Æ®Æú¸®¿À °£ÀÇ °øºÐ»êÀ¸·Î ÃøÁ¤ÇÕ´Ï´Ù.
µû¶ó¼
Çѱ¹ ÁÖ½ÄÀÇ ±ÕÇü¼öÀÍ·ü = 4% + (10% - 5%) x 0.5(Çѱ¹ Áֽİú Çѱ¹ ½ÃÀåÆ÷Æ®Æú¸®¿ÀÀÇ °øºÐ»ê) = 7%
¹Ì±¹ ÅõÀÚÀÚÀÇ ¿ä±¸¼öÀÍ·ü = 2% + (7% - 2%) x 0.4(Çѱ¹ Áֽİú ¹Ì±¹ ½ÃÀåÆ÷Æ®Æú¸®¿ÀÀÇ °øºÐ»ê) = 4%
ÀÌ ¸Â½À´Ï´Ù.
±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.
2018-10-26
»èÁ¦
´äº¯´ñ±Û
|
´ñ±ÛÀÔ·Â
¦¦ ´Ð³×ÀÓ
ºñ¹Ð¹øÈ£
1
´ñ±ÛÀÔ·Â
´Ð³×ÀÓ
ºñ¹Ð¹øÈ£
ÅõÀÚÀÚ»ê¿î¿ë»ç ÃÖÁ¾ÇÙ½ÉÁ¤¸®¹®Á¦Áý°ú °ü·ÃÇÏ¿© ¹®ÀÇÁֽŠ°Í¿¡ ´äº¯ µå¸³´Ï´Ù.
[¹®ÀÇÁֽŠ»çÇ×]
1. ÅõÀÚÀÚ»ê¿î¿ë»ç ÃÖÁ¾ÇÙ½ÉÁ¤¸®¹®Á¦Áý p201 ÇÙ½ÉÆ÷ÀÎÆ® Çؼ³
: º£Å¸¿¡ ´ëÇÑ ¼³¸í
2. ÅõÀÚÀÚ»ê¿î¿ë»ç ÃÖÁ¾ÇÙ½ÉÁ¤¸®¹®Á¦Áý p216 6¹ø ¹®Á¦ Çؼ³
[¹®ÀÇÁֽŠ»çÇ׿¡ ´ëÇÑ ´äº¯]
1. ³×, µ¶ÀÚ´Ô
¹®ÀÇÁֽŠ¹Ù¿Í °°ÀÌ º£Å¸°¡ °ð »ó°ü°è¼ö´Â ¾Æ´Õ´Ï´Ù. µû¶ó¼ ¾Æ·¡¿Í °°ÀÌ
º£Å¸k¿Í º£Å¸kUS¿¡ ´ëÇÑ ¼³¸íÀ» ¼öÁ¤ÇϽþî ÇнÀÇϽñ⠹ٶø´Ï´Ù.
º£Å¸k : Çѱ¹ Áֽİú Çѱ¹ ½ÃÀå °£ÀÇ »ó°ü°è¼ö
-> º£Å¸k : Çѱ¹ Áֽİú Çѱ¹ ½ÃÀå °£ÀÇ »ó°ü°ü°è
º£Å¸kUS : Çѱ¹ Áֽİú ¹Ì±¹ ½ÃÀå °£ÀÇ »ó°ü°è¼ö
-> º£Å¸kUS : Çѱ¹ Áֽİú ¹Ì±¹ ½ÃÀå °£ÀÇ »ó°ü°è¼ö
2. ±¹Á¦ÁֽĽÃÀåÀÌ ºÐ¸®µÈ °æ¿ì ¹Ì±¹ÀÇ ÅõÀÚÀÚ°¡ Çѱ¹ ÁֽĿ¡ ÅõÀÚÇÏ´Â ´ë¾ÈÀ» °í·ÁÇÒ ¶§ ÀνÄÇϴ ü°èÀû À§ÇèÀº ¹Ì±¹ ½ÃÀåÆ÷Æ®Æú¸®¿À¿Í Çѱ¹ ÁÖ½Ä °£ÀÇ °øºÐ»êÀÔ´Ï´Ù. ¹Ý¸é Çѱ¹½ÃÀå¿¡ Á¸ÀçÇÏ´Â ÁÖ½ÄÀÇ ±ÕÇü¼öÀÍ·üÀº Çѱ¹ÁֽĽÃÀåÀÇ ¸Æ¶ô¿¡¼ °áÁ¤µÇ¹Ç·Î ´çÇØ Áֽİú Çѱ¹ ½ÃÀåÆ÷Æ®Æú¸®¿À °£ÀÇ °øºÐ»êÀ¸·Î ÃøÁ¤ÇÕ´Ï´Ù.
µû¶ó¼
Çѱ¹ ÁÖ½ÄÀÇ ±ÕÇü¼öÀÍ·ü = 4% + (10% - 5%) x 0.5(Çѱ¹ Áֽİú Çѱ¹ ½ÃÀåÆ÷Æ®Æú¸®¿ÀÀÇ °øºÐ»ê) = 7%
¹Ì±¹ ÅõÀÚÀÚÀÇ ¿ä±¸¼öÀÍ·ü = 2% + (7% - 2%) x 0.4(Çѱ¹ Áֽİú ¹Ì±¹ ½ÃÀåÆ÷Æ®Æú¸®¿ÀÀÇ °øºÐ»ê) = 4%
ÀÌ ¸Â½À´Ï´Ù.
±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. 2018-10-26