(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004010500)³óÁ¤°ú
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3100)³ó¼ö»ê°³¹ßºñ
(Ç× 3110)³óÁ¤°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
402,000
15,971,443
16,373,443
³óÁ¤°ú
3000
402,000
15,971,443
16,373,443
°æÁ¦°³¹ßºñ
3100
402,000
15,971,443
16,373,443
³ó¼ö»ê°³¹ßºñ
3110
377,908
15,088,419
15,466,327
³óÁ¤°ü¸®
3111
238,400
1,110,328
1,348,728
³óÁ¤°³¹ß»ç¾÷
100
¡â77,500
389,842
312,342
°æ»ó¿¹»ê
120
¡â77,500
303,656
226,156
°æ»óÀû°æºñ
301
¡â95,000
155,300
60,300
ÀϹݺ¸»ó±Ý
10 Çà»ç½Çºñº¸»ó±Ý
5,000
29,300
34,300
¡Û³ó¾÷ÀΠ¹× ³ó¾÷Àΰü·Ã´Üü ±³À°¿©ºñ
                       °æÁ¤(7,500,000¿ø) - ±âÁ¤(5,000,000¿ø)
2,500
 = 
¡Û³ó¾÷Àΰü·Ã´Üü µµ ¹× Áß¾Ó´ëȸ Âü°¡¿©ºñ
                         °æÁ¤(7,000,000¿ø) - ±âÁ¤(4,500,000)
2,500
 = 
12 ±âŸº¸»ó±Ý
¡â100,000
100,000
0
¡Û°æ°ü³ó¾÷Á÷ºÒÁ¦»ç¾÷ Á÷ºÒ±Ý(°ú¸ñ°æÁ¤)
¡â100,000
 = 
307
17,500
5,000
22,500
¹Î°£ÀÌÀü

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004010500)³óÁ¤°ú
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3100)³ó¼ö»ê°³¹ßºñ
(Ç× 3110)³óÁ¤°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
02 ¹Î°£°æ»óº¸Á¶
17,500
0
17,500
¡Û³óÃ̺¸À°Á¤º¸¼¾ÅÍ ±³±¸±¸ÀÔ               17,500,000¿ø x 1½Ä
17,500
 = 
200
315,900
720,486
1,036,386
»ç¾÷¿¹»ê
210
298,400
472,446
770,846
º¸Á¶»ç¾÷
301
100,000
198,760
298,760
ÀϹݺ¸»ó±Ý
12 ±âŸº¸»ó±Ý
100,000
0
100,000
¡Û°æ°üº¸ÀüÁ÷ºÒÁ¦½Ã¹ü»ç¾÷(°ú¸ñ°æÁ¤)        2,000¿ø x 50,000Æò
100,000
 = 
13,395
(±¹
)
86,605
(±º
)
307
198,400
225,902
424,302
¹Î°£ÀÌÀü
02 ¹Î°£°æ»óº¸Á¶
198,400
225,902
424,302
¡Û³ó°¡µµ¿ì¹ÌÁö¿ø     °æÁ¤(36,000,000¿ø) - ±âÁ¤(18,000,000¿ø)
18,000
 = 
                     °æÁ¤( 1,296,000¿ø) - ±âÁ¤( 1,296,000¿ø)
(µµ
)
                     °æÁ¤( 5,040,000¿ø) - ±âÁ¤( 5,040,000¿ø)
(ºÐ
)
                     °æÁ¤(29,664,000¿ø) - ±âÁ¤(11,664,000¿ø)
18,000
(±º
)
¡ÛÃÖ°í³ó¾÷°æ¿µÀÚ°úÁ¤±³À°
                       °æÁ¤(6,000,000¿ø) - ±âÁ¤(4,000,000¿ø)
2,000
 = 
                       °æÁ¤(3,000,000¿ø) - ±âÁ¤(2,000,000¿ø)
1,000
(µµ
)
                       °æÁ¤(3,000,000¿ø) - ±âÁ¤(2,000,000¿ø)
1,000
(±º
)
¡Û¿©¼º³ó¾÷ÀÎÀϼյ½±âÁö¿ø»ç¾÷             133,400,000¿ø x 1½Ä
133,400
 = 
66,700
(±¹
)

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004010500)³óÁ¤°ú
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3100)³ó¼ö»ê°³¹ßºñ
(Ç× 3110)³óÁ¤°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
20,010
(µµ
)
46,690
(±º
)
¡Û³óÃÌÃÑ°¢°áÈ¥Áö¿ø»ç¾÷           10,000,000¿ø x 9ÀΠx 50/100
45,000
 = 
22,500
(µµ
)
22,500
(±º
)
220
17,500
248,040
265,540
ÀÚü»ç¾÷
402
17,500
166,500
184,000
¹Î°£ÀÚº»ÀÌÀü
01 ¹Î°£ÀÚº»º¸Á¶
17,500
166,500
184,000
¡Û³óÃ̺¸À°Á¤º¸¼¾ÅÍ ºñÇ°±¸ÀÔ               17,500,000¿ø x 1½Ä
17,500
 = 
3114
24,800
876,859
901,659
À¯Åë»ç¾÷
200
24,800
279,050
303,850
»ç¾÷¿¹»ê
210
¡â4,200
109,550
105,350
º¸Á¶»ç¾÷
402
¡â4,200
107,450
103,250
¹Î°£ÀÚº»ÀÌÀü
01 ¹Î°£ÀÚº»º¸Á¶
¡â4,200
107,450
103,250
¡Û³ó°¡°æ¿µÄÁ¼³ÆÃÁö¿ø  °æÁ¤(7,000,000¿ø) - ±âÁ¤(11,200,000¿ø)
¡â4,200
 = 
                      °æÁ¤(5,000,000¿ø) - ±âÁ¤(8,000,000¿ø)
¡â3,000
(±¹
)
                      °æÁ¤(1,000,000¿ø) - ±âÁ¤(1,600,000¿ø)
¡â600
(µµ
)
                      °æÁ¤(1,000,000¿ø) - ±âÁ¤(1,600,000¿ø)
¡â600
(±º
)
220
29,000
169,500
198,500
ÀÚü»ç¾÷
401
25,000
10,000
35,000
½Ã¼³ºñ¹×ºÎ´ëºñ

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004010500)³óÁ¤°ú
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3100)³ó¼ö»ê°³¹ßºñ
(Ç× 3110)³óÁ¤°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
01 ½Ã¼³ºñ
25,000
0
25,000
¡Û¿µ¾çÇл系 Á÷ÆÇÀå °£ÆÇÁ¦ÀÛ¼³Ä¡           5,000,000¿ø x 1½Ä
5,000
 = 
¡Û¿µ¾çÇл系 Á÷ÆÇÀå ³»ºÎÀÎÅ׸®¾î
  ¡¤Áø¿­À弳ġ                             5,000,000¿ø x 2°³
10,000
 = 
  ¡¤£³´ÜÆǸŴ렠                          10,000,000¿ø x 1°³
10,000
 = 
405
4,000
0
4,000
ÀÚ»êÃëµæºñ
01 ÀÚ»ê¹×¹°Ç°Ãëµæºñ
4,000
0
4,000
¡Û¿µ¾çÇл系Á÷ÆÇÀå
  ¡¤³Ãµ¿³ÃÀå°í ±¸ÀÔ                        2,000,000¿ø x 1´ë
2,000
 = 
  ¡¤Áý±â±¸ÀÔ                               2,000,000¿ø x 1½Ä
2,000
 = 
3115
16,522
2,263,950
2,280,472
ƯÀÛ»ç¾÷
100
3,500
17,250
20,750
°æ»ó¿¹»ê
120
3,500
17,250
20,750
°æ»óÀû°æºñ
201
3,500
10,000
13,500
ÀϹݿºñ
01 ÀϹݿºñ
3,500
4,800
8,300
¡ÛÀϹݼö¿ëºñ

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004010500)³óÁ¤°ú
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3100)³ó¼ö»ê°³¹ßºñ
(Ç× 3110)³óÁ¤°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
  ¡¤³ó»ê¹° °£ÀÌÆǸÅÀå µµ»ö                 500,000¿ø x 7°³¼Ò
3,500
 = 
200
13,022
2,246,700
2,259,722
»ç¾÷¿¹»ê
210
68,022
913,300
981,322
º¸Á¶»ç¾÷
201
2,000
0
2,000
ÀϹݿºñ
01 ÀϹݿºñ
2,000
0
2,000
¡ÛÀϹݼö¿ëºñ
  ¡¤FTA»ç¾÷°èȹ È«º¸Ã¥ÀÚ Á¦ÀÛ               10,000¿ø x 200ºÎ
2,000
 = 
2,000
(±â
)
202
7,050
0
7,050
¿©ºñ
01 ±¹³»¿©ºñ
1,050
0
1,050
¡ÛFTA»ç¾÷ÃßÁø                           50,000¿ø x 3ÀΠx 7ȸ
1,050
 = 
1,050
(±â
)
03 ±¹¿Ü¿©ºñ
6,000
0
6,000
¡ÛFTA°ü·Ã °ø¹«¿ø ÇØ¿Ü¿¬¼ö                  3,000,000¿ø x 2ÀÎ
6,000
 = 
2,950
(±â
)
3,050
(±º
)
301
1,000
0
1,000
ÀϹݺ¸»ó±Ý
10 Çà»ç½Çºñº¸»ó±Ý
1,000
0
1,000
¡ÛFTA°ü·Ã ¹Î°£ÀΠ¼±ÁøÁö°ßÇп©ºñ             100,000¿ø x 10ÀÎ
1,000
 = 

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004010500)³óÁ¤°ú
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3100)³ó¼ö»ê°³¹ßºñ
(Ç× 3110)³óÁ¤°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
1,000
(±â
)
402
57,972
913,300
971,272
¹Î°£ÀÚº»ÀÌÀü
01 ¹Î°£ÀÚº»º¸Á¶
57,972
913,300
971,272
¡Ûºñ´ÒÇϿ콺³»ºÎ¹Þħ´ë Áö¿ø»ç¾÷  4,400¿ø x 17,000°³ x 50/100
37,400
 = 
14,960
(µµ
)
22,440
(±º
)
¡Û°ú¿øÆó¿øÁö¿ø»ç¾÷                        20,572,000¿ø x 1½Ä
20,572
 = 
20,572
(±â
)
220
¡â55,000
1,333,400
1,278,400
ÀÚü»ç¾÷
402
¡â55,000
1,327,450
1,272,450
¹Î°£ÀÚº»ÀÌÀü
01 ¹Î°£ÀÚº»º¸Á¶
¡â55,000
1,327,450
1,272,450
¡Ûºñ´ÒÇϿ콺³»ºÎ¹Þħ´ëÁö¿ø»ç¾÷(Àü¾×°¨)
¡â55,000
 = 
3117
8,290
2,156,863
2,165,153
ȯ°æ³ó¾÷»ç¾÷
200
8,290
2,121,793
2,130,083
»ç¾÷¿¹»ê
210
8,290
1,902,793
1,911,083
º¸Á¶»ç¾÷
202
8,290
0
8,290
¿©ºñ
01 ±¹³»¿©ºñ
8,290
0
8,290
¡ÛÁ¶°ÇºÒ¸®Á÷Á¢ÁöºÒÁ¦»ç¾÷ÃßÁø

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004010500)³óÁ¤°ú
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3100)³ó¼ö»ê°³¹ßºñ
(Ç× 3110)³óÁ¤°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
  ¡¤±º                                 50,000¿ø x 3ÀΠx 14ȸ
2,110
 = 
2,110
(±¹
)
  ¡¤À¾  ¸é                               800,000¿ø x 6°³À¾¸é
4,800
 = 
2,728
(±¹
)
2,072
(±º
)
¡Û½Ò¼Òµæµîº¸ÀüÁ÷Á¢ÁöºÒÁ¦»ç¾÷            50,000¿ø x 3ÀΠx 9ȸ
1,380
 = 
1,380
(±¹
)
3118
89,896
7,949,794
8,039,690
°íÃßÁ¾ÇÕ󸮽ü³°ü¸®
100
189,896
221,409
411,305
°æ»ó¿¹»ê
110
173,896
127,809
301,705
ÀΰǺñ
101
173,896
127,809
301,705
ÀΰǺñ
10 ÀϽû翪ÀκÎÀÓ
173,896
46,242
220,138
¡Û°¡½º¾ÈÀü°ü¸®¿ø      °æÁ¤(10,956,000¿ø) - ±âÁ¤(5,720,000¿ø)
5,236
 = 
¡Û°íÃßÇ°ÁúºÐ¼®¿¬±¸¿ø                  75,000¿ø x 1ÀΠx 180ÀÏ
13,500
 = 
¡Û°íÃßÁ¾ÇÕó¸®Àå¿î¿µÀκÎÀÓ
  ¡¤³²                        41,000¿ø x 12ÀΠx 2±³´ë x 90ÀÏ
88,560
 = 
  ¡¤¿©                        34,000¿ø x 10ÀΠx 2±³´ë x 90ÀÏ
61,200
 = 
¡ÛÁ¶¸®¿ø                               30,000¿ø x 2ÀΠx 90ÀÏ
5,400
 = 
120
16,000
93,600
109,600
°æ»óÀû°æºñ

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004010500)³óÁ¤°ú
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3100)³ó¼ö»ê°³¹ßºñ
(Ç× 3110)³óÁ¤°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
201
9,400
75,880
85,280
ÀϹݿºñ
01 ÀϹݿºñ
9,400
68,880
78,280
¡ÛÀϹݼö¿ëºñ
  ¡¤Áö¹æ°ø»ç »çÀå°ø¸ð ±¤°í·á             1,650,000¿ø x 4°³»ç
6,600
 = 
¡Û¿î¿µ¼ö´ç
  ¡¤Áö¹æ°ø»ç»çÀåÃßõÀ§¿øȸ¼ö´ç         100,000¿ø x 7ÀΠx 4ȸ
2,800
 = 
301
6,600
7,720
14,320
ÀϹݺ¸»ó±Ý
10 Çà»ç½Çºñº¸»ó±Ý
6,600
2,720
9,320
¡ÛHACCP±³À°ÈƷàÂü°¡ÀÚ ¿©ºñ            50,000¿ø x 4ÀΠx 30ÀÏ
6,000
 = 
¡ÛHACCPÁö¿ø»ç¾÷ ±³À°ºñ(ÆÀÀå)           300,000¿ø x 1ÀΠx 2ȸ
600
 = 
200
¡â100,000
7,728,385
7,628,385
»ç¾÷¿¹»ê
220
¡â100,000
1,882,200
1,782,200
ÀÚü»ç¾÷
206
¡â110,000
648,700
538,700
Àç·áºñ
¡ÛÈ«°íÃßÃâÇϳó°¡Áö¿ø À¯±âÁúºñ·á±¸ÀÔ
                   °æÁ¤(490,000,000¿ø) - ±âÁ¤(600,000,000¿ø)
¡â110,000
 = 
207
10,000
0
10,000
¿¬±¸°³¹ßºñ

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004010500)³óÁ¤°ú
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3100)³ó¼ö»ê°³¹ßºñ
(Ç× 3110)³óÁ¤°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
01 ¿ë¿ªºñ
10,000
0
10,000
¡Û¿µ¾ç°íÃßÀ¯Åë°ø»ç¼³¸³ È¸°èÄÁ¼³Æà        10,000,000¿ø x 1½Ä
10,000
 = 
3120
24,092
883,024
907,116
Ãà¼ö»êÁøÈï
3121
19,172
834,613
853,785
Ãà»êÁøÈï»ç¾÷
100
2,500
22,440
24,940
°æ»ó¿¹»ê
120
2,500
20,740
23,240
°æ»óÀû°æºñ
301
2,500
12,650
15,150
ÀϹݺ¸»ó±Ý
12 ±âŸº¸»ó±Ý
2,500
4,050
6,550
¡ÛÇÑ¿ìºÎ·ç¼¼¶ó ÀÏÁ¦Ã¤Ç÷ º¸Á¤ºñ               5,000¿ø x 500µÎ
2,500
 = 
200
16,672
812,173
828,845
»ç¾÷¿¹»ê
210
15,672
722,153
737,825
º¸Á¶»ç¾÷
301
1,012
148,143
149,155
ÀϹݺ¸»ó±Ý
01 »çȸº¸ÀåÀû¼öÇý±Ý
1,012
22,343
23,355
¡ÛÇб³¿ìÀ¯±Þ½Ä»ç¾÷   °æÁ¤(23,355,000¿ø) - ±âÁ¤(22,343,000¿ø)
1,012
 = 
                     °æÁ¤(16,349,000¿ø) - ±âÁ¤(15,640,000¿ø)
709
(±â
)
                     °æÁ¤( 2,102,000¿ø) - ±âÁ¤( 2,011,000¿ø)
91
(µµ
)
                     °æÁ¤( 4,904,000¿ø) - ±âÁ¤( 4,692,000¿ø)
212
(±º
)
307
1,860
5,000
6,860
¹Î°£ÀÌÀü

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004010500)³óÁ¤°ú
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3100)³ó¼ö»ê°³¹ßºñ
(Ç× 3120)Ãà¼ö»êÁøÈï
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
02 ¹Î°£°æ»óº¸Á¶
1,860
5,000
6,860
¡ÛÇÑ¿ì¼Û¾ÆÁö»ý»ê¾ÈÁ¤»ç¾÷
                       °æÁ¤(6,860,000¿ø) - ±âÁ¤(5,000,000¿ø)
1,860
 = 
                       °æÁ¤(1,715,000¿ø) - ±âÁ¤(1,250,000¿ø)
465
(µµ
)
                       °æÁ¤(5,145,000¿ø) - ±âÁ¤(3,750,000¿ø)
1,395
(±º
)
402
12,800
535,073
547,873
¹Î°£ÀÚº»ÀÌÀü
01 ¹Î°£ÀÚº»º¸Á¶
12,800
535,073
547,873
¡ÛÃà»êºÐ´¢Ã³¸®½Ã¼³»ç¾÷
                   °æÁ¤(108,500,000¿ø) - ±âÁ¤(100,500,000¿ø)
8,000
 = 
                   °æÁ¤( 49,800,000¿ø) - ±âÁ¤( 46,800,000¿ø)
3,000
(±¹
)
                   °æÁ¤( 17,610,000¿ø) - ±âÁ¤( 16,110,000¿ø)
1,500
(µµ
)
                   °æÁ¤( 41,090,000¿ø) - ±âÁ¤( 37,590,000¿ø)
3,500
(±º
)
¡Û¹Ð¿ø½Ä¹°½ÄÀç»ç¾÷                 400,000¿ø x 15ha x 80/100
4,800
 = 
2,400
(±â
)
720
(µµ
)
1,680
(±º
)
220
1,000
90,020
91,020
ÀÚü»ç¾÷
405
1,000
0
1,000
ÀÚ»êÃëµæºñ
01 ÀÚ»ê¹×¹°Ç°Ãëµæºñ
1,000
0
1,000
¡ÛºÎ·ç¼¼¶óº´ °¨¿°¼Ò º¸»ó±Ý Æò°¡¿ë Àú¿ï±¸ÀÔ 1,000,000¿ø x 1´ë
1,000
 = 
3122
4,920
48,411
53,331
Çؾç¼ö»êÁøÈï

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0004010500)³óÁ¤°ú
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3100)³ó¼ö»ê°³¹ßºñ
(Ç× 3120)Ãà¼ö»êÁøÈï
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
Àü  ³â  µµ
 (±â  Á¤)
¿¹  »ê  ¾×
ºñ      ±³
Áõ  ¡â  °¨
100
4,920
9,840
14,760
°æ»ó¿¹»ê
110
4,920
9,840
14,760
ÀΰǺñ
101
4,920
9,840
14,760
ÀΰǺñ
10 ÀϽû翪ÀκÎÀÓ
4,920
9,840
14,760
¡ÛºÒ¹ý¾î¾÷´Ü¼Ó ¹× ´Ù½½±âº¸È£Áö¿ª°ü¸®¿ä¿ø ÀκÎÀÓ
                      °æÁ¤(14,760,000¿ø) - ±âÁ¤(9,840,000¿ø)
4,920
 =