(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004040200)Àç³­°ü¸®°ú
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3300)±¹ÅäÀÚ¿øº¸Á¸°³¹ßºñ
(Ç× 3320)Ä¡¼ö¹×ÀçÇØ´ëÃ¥
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
3,433,631
Àç³­°ü¸®°ú
3000
3,246,316
°æÁ¦°³¹ßºñ
3300
3,246,316
±¹ÅäÀÚ¿øº¸Á¸°³¹ßºñ
3320
3,246,316
Ä¡¼ö¹×ÀçÇØ´ëÃ¥
3321
3,168,538
ÇÏõ°ü¸®
200
2,867,494
»ç¾÷¿¹»ê
210
2,426,494
º¸Á¶»ç¾÷
401
2,426,494
½Ã¼³ºñ¹×ºÎ´ëºñ
01 ½Ã¼³ºñ
2,264,369
¡ÛÇϵµÁؼ³»ç¾÷(¿µ¾ç È­ÃµÁö±¸)
342,522
  ¡¤½Ã¼³ºñ                               342,522,000¿ø X 1½Ä
 = 
205,512
(±¹
)
68,505
(µµ
)
68,505
(±º
)
11,612
  ¡¤½Ç½Ã¼³°èºñ                      342,522,000¿ø X 3.39/100
 = 
6,968
(±¹
)
2,322
(µµ
)
2,322
(±º
)
¡Û¿À¿°¼ÒÇÏõÁ¤ºñ»ç¾÷(»ó¿øõ¿Ü6°³Áö±¸)

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004040200)Àç³­°ü¸®°ú
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3300)±¹ÅäÀÚ¿øº¸Á¸°³¹ßºñ
(Ç× 3320)Ä¡¼ö¹×ÀçÇØ´ëÃ¥
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
1,841,545
  ¡¤½Ã¼³ºñ                             1,841,545,000¿ø X 1½Ä
 = 
485,458
(±¹
)
1,356,087
(±º
)
68,690
  ¡¤½Ç½Ã¼³°èºñ                    1,841,545,000¿ø X 3.73/100
 = 
18,108
(±¹
)
50,582
(±º
)
03 ½Ã¼³ºÎ´ëºñ
162,125
¡ÛÇϵµÁؼ³»ç¾÷(¿µ¾çȭõÁö±¸)
10,400
  ¡¤ÆíÀÔÅäÁöºÐÇÒÃø·®¼ö¼ö·á                  130,000¿ø X 80ÇÊ
 = 
6,240
(±¹
)
2,080
(µµ
)
2,080
(±º
)
4,000
  ¡¤°¨Á¤¼ö¼ö·á                   1,000,000¿ø X 2°³¼Ò X 2°³»ç
 = 
2,400
(±¹
)
800
(µµ
)
800
(±º
)
4,000
  ¡¤µî±â¼ö¼ö·á                               50,000¿ø X 80ÇÊ
 = 
2,400
(±¹
)
800
(µµ
)
800
(±º
)
2,466
  ¡¤ÀϹݺδëºñ                      342,522,000¿ø X 0.72/100
 = 
1,480
(±¹
)
493
(µµ
)
493
(±º
)
¡Û¿À¿°¼ÒÇÏõÁ¤ºñ»ç¾÷(»ó¿øõ¿Ü6°³Áö±¸)
52,000
  ¡¤ÆíÀÔÅäÁöºÐÇÒÃø·®¼ö¼ö·á                 130,000¿ø X 400ÇÊ
 = 

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004040200)Àç³­°ü¸®°ú
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3300)±¹ÅäÀÚ¿øº¸Á¸°³¹ßºñ
(Ç× 3320)Ä¡¼ö¹×ÀçÇØ´ëÃ¥
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
13,709
(±¹
)
38,291
(±º
)
56,000
  ¡¤°¨Á¤¼ö¼ö·á                  1,000,000¿ø X 28°³¼Ò X 2°³»ç
 = 
14,762
(±¹
)
41,238
(±º
)
20,000
  ¡¤µî±â¼ö¼ö·á                              50,000¿ø X 400ÇÊ
 = 
5,272
(±¹
)
14,728
(±º
)
13,259
  ¡¤ÀϹݺδëºñ                    1,841,545,000¿ø X 0.72/100
 = 
3,495
(±¹
)
9,764
(±º
)
220
441,000
ÀÚü»ç¾÷
308
291,000
ÀÚÄ¡´ÜüµîÀÌÀü
05 ÀÚÄ¡´Üü°£ºÎ´ã±Ý
291,000
291,000
¡Û¼öÇØ»ó½ÀÁö°³¼±»ç¾÷(û±â»óûÁö±¸)       291,000,000¿ø X 1½Ä
 = 
401
150,000
½Ã¼³ºñ¹×ºÎ´ëºñ
01 ½Ã¼³ºñ
100,000
100,000
¡ÛÇϵµÁ¤ºñ»ç¾÷                        100,000,000¿ø X 1½Ä
 = 
03 ½Ã¼³ºÎ´ëºñ
50,000
50,000
¡ÛÇÏ»óÁ¤ºñ ÀåºñÀÓÂ÷·á                   5,000,000¿ø X 10°³¼Ò
 = 
400
301,044
¿¹ºñºñµî

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004040200)Àç³­°ü¸®°ú
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3300)±¹ÅäÀÚ¿øº¸Á¸°³¹ßºñ
(Ç× 3320)Ä¡¼ö¹×ÀçÇØ´ëÃ¥
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
420
301,044
±âŸ
701
301,044
±âŸȸ°èÀüÃâ±Ý
301,044
¡ÛÄ¡¼ö»ç¾÷Ưº°È¸°è ÀüÃâ±Ý
 = 
3322
77,778
ÀçÇØ´ëÃ¥
100
37,490
°æ»ó¿¹»ê
120
37,490
°æ»óÀû°æºñ
201
34,490
ÀϹݿºñ
01 ÀϹݿºñ
34,490
¡ÛÀϹݼö¿ëºñ
2,000
  ¡¤¹æÀçÁýÇà°èȹåÀڹ߰£                    20,000¿ø X 100ºÎ
 = 
1,350
  ¡¤ÀçÇØ´ëÃ¥ Àü»ê¿ëÇ° ±¸ÀÔ                   45,000¿ø X 30°³
 = 
420
  ¡¤ÀçÇØ¿¹¹æÇö¼ö¸·Á¦ÀÛ                        60,000¿ø X 7°³
 = 
1,000
  ¡¤ÀçÇØ´ëÀå¹×°¢Á¾¼­½ÄÀ¯ÀΠ                1,000,000¿ø X 1½Ä
 = 
¡Û°ø°ø¿¹±Ý¹×Á¦¼¼
  ¡¤ÀüÈ­¿ä±Ý
2,880
    ¡©ÀÚµ¿À½¼ºÅ뺸½Ã½ºÅÛ            15,000¿ø X 16°³¼Ò X 12¿ù
 = 

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004040200)Àç³­°ü¸®°ú
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3300)±¹ÅäÀÚ¿øº¸Á¸°³¹ßºñ
(Ç× 3320)Ä¡¼ö¹×ÀçÇØ´ëÃ¥
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
4,320
    ¡©À§¼ºÀüÈ­±â                       60,000¿ø X 6´ë X 12¿ù
 = 
120
    ¡©Ã»¾Ï°üÃø¼Ò                     10,000¿ø X 1°³¼Ò X 12¿ù
 = 
1,000
  ¡¤¹æÀçÇùȸ°¡ÀÔºñ                         1,000,000¿ø X 1ȸ
 = 
¡ÛÀÓÂ÷·á
1,000
  ¡¤ÀçÇØ´ëÃ¥¼ö¸³ ÇÕµ¿ÀÛ¾÷Àå ÀÓÂ÷       25,000¿ø X 2½Ç X 20ÀÏ
 = 
¡Û±Þ·®ºñ
3,000
  ¡¤ÀçÇØ´ëÃ¥ ¹× »óȲ½Ç±Ù¹«             5,000¿ø X 20ÀΠX 30ÀÏ
 = 
¡Û½Ã¼³ÀåºñÀ¯Áöºñ
7,200
  ¡¤ÀçÇØ»óȲÀÚµ¿À½¼ºÅ뺸½Ã½ºÅÛ      600,000¿ø X 1°³¼Ò X 12¿ù
 = 
10,200
  ¡¤¹æÀçÁ¤º¸½Ã½ºÅÛÀ¯Áöº¸¼öºñ                850,000¿ø X 12¿ù
 = 
202
3,000
¿©ºñ
01 ±¹³»¿©ºñ
3,000
3,000
¡ÛÀçÇØ´ëÃ¥¾÷¹«ÃßÁø                     50,000¿ø X 4ÀΠX 15ȸ
 = 
200
21,320
»ç¾÷¿¹»ê
220
21,320
ÀÚü»ç¾÷
206
17,120
Àç·áºñ

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004040200)Àç³­°ü¸®°ú
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3300)±¹ÅäÀÚ¿øº¸Á¸°³¹ßºñ
(Ç× 3320)Ä¡¼ö¹×ÀçÇØ´ëÃ¥
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
¡ÛÀçÇØ¿¹¹æ ÀÚÀ籸ÀÔ
6,000
  ¡¤PPÆ÷´ë±¸ÀÔ                          300¿ø X 20,000¸Å
 = 
1,000
  ¡¤¹¬À½ÁÙ                            2,500¿ø X 400¼Ó  
 = 
400
  ¡¤¸»¸ñ                              2,000¿ø X 200°³
 = 
720
  ¡¤»ð                              6,000¿ø X 20°³ X 6°³À¾¸é
 = 
9,000
  ¡¤TON BAG ±¸ÀÔ                   5,000¿ø X 300¸Å X 6°³À¾¸é
 = 
405
4,200
ÀÚ»êÃëµæºñ
01 ÀÚ»ê¹×¹°Ç°Ãëµæºñ
4,200
¡ÛÀÚ¿¬Àç³­ÇÇÇØÁ¶»çÀåºñ(°Å¸®ÃøÁ¤±â)±¸ÀÔ
4,200
                                   700,000¿ø X 1°³ X 6°³À¾¸é
 = 
400
18,968
¿¹ºñºñµî
420
18,968
±âŸ
702
18,968
±â±ÝÀüÃâ±Ý
18,968
¡ÛÀçÇØ´ëÃ¥±â±Ý Àû¸³±Ý                     18,968,000¿ø X 1½Ä
 = 
4000
187,315
¹Î¹æÀ§ºñ
4100
60,195
¹Î¹æÀ§°ü¸®ºñ

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004040200)Àç³­°ü¸®°ú
(Àå 4000)¹Î¹æÀ§ºñ
(°ü 4100)¹Î¹æÀ§°ü¸®ºñ
(Ç× 4110)¹Î¹æÀ§°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
4110
60,195
¹Î¹æÀ§°ü¸®
4111
44,613
¹Î¹æÀ§°ü¸®
100
40,050
°æ»ó¿¹»ê
120
40,050
°æ»óÀû°æºñ
201
21,710
ÀϹݿºñ
01 ÀϹݿºñ
21,710
¡Û ÀϹݼö¿ëºñ
1,000
  ¡¤ À»Áö¿¬½À¼­½Ä À¯ÀΠ                  250¿ø X 8Á¾ X 500¸Å
 = 
1,750
  ¡¤ ¹Î¹æÀ§°èȹ¼­ À¯ÀΠ                      50,000¿ø X 35ºÎ
 = 
900
  ¡¤ Ã湫°èȹ¼­ À¯ÀΠ                  30,000¿ø X 10ºÎ X 3Á¾
 = 
600
  ¡¤ ¹Î¹æÀ§±³À°¿ë ±³ÀçÁ¦ÀÛ             1,500¿ø X 200ºÎ X 2ºÎ
 = 
2,000
  ¡¤ ÁֹνŰí È«º¸¹°Á¦ÀÛ                     500¿ø X 4,000ºÎ
 = 
700
  ¡¤ ¹Î¹æÀ§±³À° ÈƷÿ렼ÒÈ­±â ±¸ÀÔ           35,000¿ø X 20°³
 = 
800
  ¡¤ ¹Î¹æÀ§³¯ ÈƷÿ렿¬¸·Åº ±¸ÀÔ        25,000¿ø X 8°³ X 4ȸ
 = 
1,200
  ¡¤ È«º¸ Çö¼ö¸· Á¦ÀÛ                   60,000¿ø X 4°³ X 5ȸ
 = 
¡Û °ø°ø¿ä±Ý ¹× Á¦¼¼

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004040200)Àç³­°ü¸®°ú
(Àå 4000)¹Î¹æÀ§ºñ
(°ü 4100)¹Î¹æÀ§°ü¸®ºñ
(Ç× 4110)¹Î¹æÀ§°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
540
  ¡¤ ºñ»ó±Þ¼ö½Ã¼³ Àü±â»ç¿ë·á                 45,000¿ø X 12¿ù
 = 
120
  ¡¤ ºñ»ó±Þ¼ö½Ã¼³ Àü±â¾ÈÀü°Ë°Ë¼ö¼ö·á          60,000¿ø X 2ȸ
 = 
¡Û ±Þ·®ºñ
6,250
  ¡¤ À»Áö¿¬½À Âü°¡ÀÚ ±Þ½Ä              5,000¿ø X 250ÀΠX 5ÀÏ
 = 
2,000
  ¡¤ ¹Î¹æÀ§.°øÀÍ.¿¹ºñ±º¾÷¹«ÃßÁø   5,000¿ø X 4ÀΠX 100ÀÏ
 = 
¡Û ½Ã¼³ÀåºñÀ¯Áöºñ
750
  ¡¤ ¹Î¹æÀ§±³À°¿ë TV.VTR.ÇÁ·ÎÁ§Æ®À¯Áöºñ      150,000¿ø X 5´ë
 = 
2,100
  ¡¤ ¹Î¹æ°ø°æº¸¸Á ¿¹ºñºÎÇ° ¼ö¸®              300,000¿ø X 7Á¾
 = 
1,000
  ¡¤ ºñ»ó±Þ¼ö½Ã¼³ À¯Áöºñ                     500,000¿ø X 2ȸ
 = 
202
9,700
¿©ºñ
01 ±¹³»¿©ºñ
9,700
7,000
¡Û ¹Î¹æÀ§¾÷¹« ÃßÁø ¹× ±³À°ÈƷÿ©ºñ    50,000¿ø X 4ÀΠX 35ȸ
 = 
1,500
¡Û °øÀÍ¿ä¿ø°ü¸® ¾÷¹«ÃßÁø               50,000¿ø X 2ÀΠX 15ȸ
 = 
1,200
¡Û¹Î¹æÀ§ÇàÁ¤ Àü»ê±³À° ¿©ºñ              50,000¿ø X 8ÀΠX 3ȸ
 = 
301
8,640
ÀϹݺ¸»ó±Ý
09 Çà»ç½Çºñº¸»ó±Ý
7,240

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004040200)Àç³­°ü¸®°ú
(Àå 4000)¹Î¹æÀ§ºñ
(°ü 4100)¹Î¹æÀ§°ü¸®ºñ
(Ç× 4110)¹Î¹æÀ§°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
¡Û ¹Î¹æÀ§´ëâ¼³±â³äÇà»ç¾Èº¸±³À° Âü¼®ÀÚ ±Þ½Ä
1,000
                                             5,000¿ø X 200ÀÎ
 = 
1,000
¡Û ¹Î¹æÀ§ ½Ç±â°æ¿¬´ëȸÂü¼®ÀÚ ±Þ½Ä            5,000¿ø X 200ÀÎ
 = 
600
¡Û ½ÃÃ¥±³À°ÀÔ±³ÀÚ¿©ºñ                   50,000¿ø X 6ÀΠX 2ȸ
 = 
3,200
¡Û È­»ý¹æºÐ´ë¿ø ±³À°¿©ºñ               40,000¿ø X 40ÀΠX 2ȸ
 = 
500
¡Û ÁֹνŰí¿ø ±³À°Âü°¡ÀÚ ±Þ½Ä                5,000¿ø X 100ÀÎ
 = 
640
¡Û ¹Î¹æÀ§¼Ò¾ç°­»ç ¿©ºñ                 160,000¿ø X 2ÀΠX 2ȸ
 = 
¡Û ÁßÁ¡ÀÚ¿ø°ü¸® È®ÀÎÀdz¯Çà»ç Âü°¡ÀÚ ±Þ½Ä 
300
                                        5,000¿ø X 30ÀΠX 2ȸ
 = 
11 ±âŸº¸»ó±Ý
1,400
300
¡Û¹Î¹æÀ§È«º¸ Ç¥¾î, Æ÷½ºÅÍ ½Ã»ó                50,000¿ø X 6ÀÎ
 = 
600
¡ÛÁֹνŰíÀÚ º¸»ó                            30,000¿ø X 20ÀÎ
 = 
500
¡Û¹Î¹æÀ§´ëâ¼³ ±â³äÇà»ç ½Ã»ó                 50,000¿ø X 10ÀÎ
 = 
200
4,563
»ç¾÷¿¹»ê
210
4,563
º¸Á¶»ç¾÷
201
1,470
ÀϹݿºñ

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004040200)Àç³­°ü¸®°ú
(Àå 4000)¹Î¹æÀ§ºñ
(°ü 4100)¹Î¹æÀ§°ü¸®ºñ
(Ç× 4110)¹Î¹æÀ§°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
01 ÀϹݿºñ
1,470
¡Û¿î¿µ¼ö´ç
1,470
  ¡¤¹Î¹æÀ§°­»ç¼ö´ç                    70,000¿ø X 3ÀΠX 7°³¼Ò
 = 
441
(±¹
)
309
(µµ
)
720
(±º
)
301
3,093
ÀϹݺ¸»ó±Ý
09 Çà»ç½Çºñº¸»ó±Ý
3,093
360
¡Û Å븮¹ÝÀå±³À°ºñ                       5,000¿ø X 72ÀΠX 1ÀÎ
 = 
108
(±¹
)
76
(µµ
)
176
(±º
)
760
¡Û Áß¾Ó±³À°ÀÔ±³ÀÚ¿©ºñ                  152,000¿ø X 5ÀΠX 1ȸ
 = 
228
(±¹
)
160
(µµ
)
372
(±º
)
1,973
¡Û ¹Î¹æÀ§Àdz¯ ÈÆ·ÃÂü°¡ÀÚ±Þ½ÄÁ¦°ø        5,000¿ø X 56ÀΠX 7ȸ
 = 
592
(±¹
)
414
(µµ
)
967
(±º
)
4112
15,582
Àç³­°ü¸®
100
10,240
°æ»ó¿¹»ê
120
10,240
°æ»óÀû°æºñ

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004040200)Àç³­°ü¸®°ú
(Àå 4000)¹Î¹æÀ§ºñ
(°ü 4100)¹Î¹æÀ§°ü¸®ºñ
(Ç× 4110)¹Î¹æÀ§°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
201
10,240
ÀϹݿºñ
01 ÀϹݿºñ
10,240
¡ÛÀϹݼö¿ëºñ
2,000
  ¡¤Àç³­°ü¸®°èȹÀ¯ÀΠ                       20,000¿ø X 100ºÎ
 = 
4,000
  ¡¤ÀÍ»ç»ç°í°æ°íÇ¥ÁöÆÇ                      400,000¿ø X 10°³
 = 
120
  ¡¤Àç³­Á¾ÇÕ»óȲ½Ç±Ù¹«ÀÏÁöÀ¯ÀΠ           80¿ø X 3Á¾ X 500¸Å
 = 
420
  ¡¤Àç³­´ëºñÇö¼ö¸·Á¦ÀÛ                        60,000¿ø X 7°³
 = 
750
  ¡¤Àç³­À§Çè½Ã¼³Ç¥ÁöÆÇÁ¦ÀÛ                   150,000¿ø X 5°³
 = 
600
  ¡¤¹«Àü±â¹èÅ͸®±¸ÀÔ                   60,000¿ø X 10°³ X 1ȸ
 = 
¡Û½Ã¼³ÀåºñÀ¯Áöºñ
500
  ¡¤¹«¼±Áß°èž¼ö¸®À¯Áöºñ                   500,000¿ø X 1°³¼Ò
 = 
400
  ¡¤¾ÈÀüÁ¡°ËÀåºñÀ¯Áöºñ                     100,000¿ø X 4°³¼Ò
 = 
250
  ¡¤¹«Àü±â¼ö¸®À¯Áöºñ                          50,000¿ø X 5´ë
 = 
1,200
  ¡¤Àç³­°ü¸®½Ã½ºÅÛ À¯Áöº¸¼öºñ         100,000¿ø X 1´ë X 12¿ù
 = 
200
600
»ç¾÷¿¹»ê
220
600
ÀÚü»ç¾÷

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004040200)Àç³­°ü¸®°ú
(Àå 4000)¹Î¹æÀ§ºñ
(°ü 4100)¹Î¹æÀ§°ü¸®ºñ
(Ç× 4110)¹Î¹æÀ§°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
302
600
ÀÌÁÖ¹×ÀçÇغ¸»ó±Ý
02 ÀçÇغ¸»ó±Ý
600
600
¡Û±ä±Þ±¸Á¶Á¶³­Ã⵿ÀÚº¸»ó                50,000¿ø X 2ÀΠX 6ȸ
 = 
400
4,742
¿¹ºñºñµî
420
4,742
±âŸ
702
4,742
±â±ÝÀüÃâ±Ý
4,742
¡ÛÀç³­°ü¸®±â±Ý Àû¸³±Ý                      4,742,000¿ø X 1½Ä
 = 
4200
127,120
¼Ò¹æ°ü¸®ºñ
4210
127,120
¼Ò¹æ°ü¸®
4211
127,120
¼Ò¹æÇàÁ¤°ü¸®
100
127,120
°æ»ó¿¹»ê
120
127,120
°æ»óÀû°æºñ
301
127,120
ÀϹݺ¸»ó±Ý
03 ÀÇ¿ë¼Ò¹æ´ëÁö¿ø°æºñ
126,320
88,320
¡Û ÀÇ¿ë¼Ò¹æ´ë Ã⵿¼ö´ç               23,000¿ø X 240ÀΠX 16ȸ
 = 
14,400
¡Û ÀÇ¿ë¼Ò¹æ´ë ÀÚ³àÀåÇбݠ             300,000¿ø X 12ÀΠX 4ȸ
 = 

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004040200)Àç³­°ü¸®°ú
(Àå 4000)¹Î¹æÀ§ºñ
(°ü 4200)¼Ò¹æ°ü¸®ºñ
(Ç× 4210)¼Ò¹æ°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
3,000
¡Û ÀÇ¿ë¼Ò¹æ´ë ¼±ÁøÁö °ßÇР                  100,000¿ø X 30ÀÎ
 = 
¡Û ÀÇ¿ë¼Ò¹æ´ë ÇǺ¹ºñµî
6,000
  ¡¤ ÇǺ¹ºñ                        50,000¿ø X 240ÀΠX 50/100
 = 
6,000
  ¡¤ ±âµ¿È­                        50,000¿ø X 240ÀΠX 50/100
 = 
2,400
¡Û ÀÇ¿ë¼Ò¹æ´ë¿ø ÀçÇغ¸»ó±Ý                   400,000¿ø X 6ÀÎ
 = 
2,400
¡Û ÀÇ¿ë¼Ò¹æ´ë¿ø Ã¼À°´ëȸ ±Þ½Ä                5,000¿ø X 480ÀÎ
 = 
1,200
¡Û ¼Ò¹æÀdz¯ Çà»ç ±Þ½Ä                        5,000¿ø X 240ÀÎ
 = 
600
¡Û ÀÇ¿ë¼Ò¹æ´ë¿¬ÇÕȸ±³À°Âü°¡¿©ºñ         50,000¿ø X 2ÀΠX 6ȸ
 = 
1,600
¡Û ÀÇ¿ë¼Ò¹æ´ë¿ø±³À°¿©ºñ               50,000¿ø X 4ÀΠX 8°³´ë
 = 
400
¡Û ÀÇ¿ë¼Ò¹æ´ëÀå ±³À°¿©ºñ                50,000¿ø X 4ÀΠX 2ȸ
 = 
11 ±âŸº¸»ó±Ý
800
800
¡Û ¼Ò¹æÀÇ ³¯ Çà»ç ½Ã»ó                       50,000¿ø X 16ÀÎ
 =