(´ÜÀ§ : Ãµ¿ø)
(Ưº° 111)»ó¼öµµ»ç¾÷
(Àå 200)¼¼¿Ü¼öÀÔ
(°ü 220)ÀÓ½ÃÀû¼¼¿Ü¼öÀÔ
(Ç× 222)¼ø¼¼°èÀ׿©±Ý
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
739,210
1,885,000
2,624,210
»ó¼öµµ»ç¾÷
200
212,210
1,801,000
2,013,210
¼¼¿Ü¼öÀÔ
220
212,210
1,246,103
1,458,313
ÀÓ½ÃÀû¼¼¿Ü¼öÀÔ
222
212,210
126,003
338,213
¼ø¼¼°èÀ׿©±Ý
222-01
212,210
126,003
338,213
¼ø¼¼°èÀ׿©±Ý
¡Û ¼ø¼¼°èÀ׿©±Ý    °æÁ¤(338,213,156¿ø) - ±âÁ¤(126,003,000¿ø)
212,210
 = 
500
27,000
84,000
111,000
º¸Á¶±Ý
520
27,000
84,000
111,000
½Ã.µµºñº¸Á¶±Ýµî
521
27,000
84,000
111,000
½Ã.µµºñº¸Á¶±Ýµî
521-01
27,000
84,000
111,000
½Ã.µµºñº¸Á¶±Ýµî
 [µµºñº¸Á¶»ç¾÷]
  ¡¤¿µ¾çÁö¹æ»ó¼öµµ °ü·ÎÈ®Àå»ç¾÷
                     °æÁ¤(90,000,000¿ø) - ±âÁ¤(60,000,000¿ø)
30,000
 = 
  ¡¤ Áö¹æ»ó¼öµµ³ëÈÄ°ü°³·®»ç¾÷
                     °æÁ¤(21,000,000¿ø) - ±âÁ¤(24,000,000¿ø)
¡â3,000
 = 
600
500,000
0
500,000
Áö¹æä¹×¿¹Ä¡±Ýȸ¼ö

(´ÜÀ§ : Ãµ¿ø)
(Ưº° 111)»ó¼öµµ»ç¾÷
(Àå 600)Áö¹æä¹×¿¹Ä¡±Ýȸ¼ö
(°ü 610)±¹³»Â÷ÀÔ±Ý
(Ç× 611)Â÷ÀÔ±Ý
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
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ºñ      ±³
Áõ  ¡â  °¨
610
500,000
0
500,000
±¹³»Â÷ÀÔ±Ý
611
500,000
0
500,000
Â÷ÀÔ±Ý
611-01
500,000
0
500,000
Á¤ºÎÀÚ±Ýä
¡ÛÁö¹æä
500,000
 =