(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1240)ÀÚÄ¡ÇàÁ¤
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
1,681,684
ÀԾϸé
1000
1,361,347
ÀϹÝÇàÁ¤ºñ
1200
1,361,347
ÀϹÝÇàÁ¤ºñ
1240
1,279,316
ÀÚÄ¡ÇàÁ¤
1241
1,003,306
Ãѹ«°ü¸®
100
1,003,306
°æ»ó¿¹»ê
110
863,074
ÀΰǺñ
101
863,074
ÀΰǺñ
01 ±âº»±Þ
480,341
¡Û±âº»±Þ
27,800
  ¡¤£µ±Þ                    2,262,300¿ø X 1ÀΠX 12¿ù X 1.024
 = 
70,389
  ¡¤£¶±Þ                    1,909,400¿ø X 3ÀΠX 12¿ù X 1.024
 = 
90,729
  ¡¤£·±Þ                    1,476,700¿ø X 5ÀΠX 12¿ù X 1.024
 = 
55,301
  ¡¤£¸±Þ                    1,125,100¿ø X 4ÀΠX 12¿ù X 1.024
 = 
28,596
  ¡¤£¹±Þ                      775,700¿ø X 3ÀΠX 12¿ù X 1.024
 = 
51,872
  ¡¤±â´É£¸±Þ                1,407,100¿ø X 3ÀΠX 12¿ù X 1.024
 = 

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1240)ÀÚÄ¡ÇàÁ¤
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
13,997
  ¡¤±â´É£¹±Þ                1,139,000¿ø X 1ÀΠX 12¿ù X 1.024
 = 
10,421
  ¡¤±â´É£±£°±Þ                848,000¿ø X 1ÀΠX 12¿ù X 1.024
 = 
58,185
¡Û±â¸»¼ö´ç                               349,105,000¿ø X 1/6
 = 
52,366
¡ÛÁ¤±Ù¼ö´ç                            349,105,000¿ø X 1.8/12
 = 
20,685
¡Ûó¿ì°³¼±ºñ                           459,656,000¿ø X 0.045
 = 
02 ¼ö´ç
142,862
¡ÛÃÊ°ú±Ù¹«¼ö´ç
4,132
  ¡¤£µ±Þ               9,088¿ø X 1ÀΠX 37½Ã°£ X 12¿ù X 1.024
 = 
10,518
  ¡¤£¶±Þ               7,711¿ø X 3ÀΠX 37½Ã°£ X 12¿ù X 1.024
 = 
15,729
  ¡¤£·±Þ               6,919¿ø X 5ÀΠX 37½Ã°£ X 12¿ù X 1.024
 = 
11,276
  ¡¤£¸±Þ               6,200¿ø X 4ÀΠX 37½Ã°£ X 12¿ù X 1.024
 = 
7,584
  ¡¤£¹±Þ               5,560¿ø X 3ÀΠX 37½Ã°£ X 12¿ù X 1.024
 = 
8,457
  ¡¤±â´É£¸±Þ           6,200¿ø X 3ÀΠX 37½Ã°£ X 12¿ù X 1.024
 = 
2,528
  ¡¤±â´É£¹±Þ           5,560¿ø X 1ÀΠX 37½Ã°£ X 12¿ù X 1.024
 = 
2,287
  ¡¤±â´É£±£°±Þ         5,030¿ø X 1ÀΠX 37½Ã°£ X 12¿ù X 1.024
 = 
4,314
  ¡¤Ã³¿ì°³¼±ºñ                          62,511,000¿ø X 0.069
 = 

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1240)ÀÚÄ¡ÇàÁ¤
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
¡ÛÈÞÀϱٹ«¼ö´ç
316
  ¡¤±â´É£±£°±Þ                  38,566¿ø X 1ÀΠX 8ÀÏ X 1.024
 = 
22
  ¡¤Ã³¿ì°³¼±ºñ                             316,000¿ø X 0.069
 = 
  ¡¤»êºÒºñ»ó±Ù¹« ½Ã°£¿Ü¼ö´ç
3,488
                       6,919¿ø X 21ÀΠX 1/2ÀÏ X 12ÀÏ X 4½Ã°£
 = 
¡Û°¡Á·¼ö´ç
5,897
  ¡¤¹è¿ìÀÚ                     30,000¿ø X 21ÀΠX 0.78 X 12¿ù
 = 
7,460
  ¡¤ºÎ¾ç°¡Á·                   20,000¿ø X 21ÀΠX 1.48 X 12¿ù
 = 
¡ÛÀÚ³àÇкñº¸Á¶¼ö´ç
762
  ¡¤Áß1±ÞÁö                     47,700¿ø X 21ÀΠX 0.19 X 4ȸ
 = 
755
  ¡¤Áß2±ÞÁö                     47,300¿ø X 21ÀΠX 0.19 X 4ȸ
 = 
4,659
  ¡¤°í1±ÞÁö                    369,700¿ø X 21ÀΠX 0.15 X 4ȸ
 = 
4,000
  ¡¤°í2±ÞÁö                    317,400¿ø X 21ÀΠX 0.15 X 4ȸ
 = 
¡ÛÁ¤±Ù¼ö´ç°¡»ê±Ý
6,240
  ¡¤£²£µ³âÀ̻󠠠                     130,000¿ø X 4ÀΠX 12¿ù
 = 
3,960
  ¡¤£²£°¡­£²£µ³â                      110,000¿ø X 3ÀΠX 12¿ù
 = 

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1240)ÀÚÄ¡ÇàÁ¤
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
2,880
  ¡¤£±£µ¡­£²£°³â                       80,000¿ø X 3ÀΠX 12¿ù
 = 
2,160
  ¡¤£±£°¡­£±£µ³â                       60,000¿ø X 3ÀΠX 12¿ù
 = 
600
  ¡¤£µ¡­£±£°³â                         50,000¿ø X 1ÀΠX 12¿ù
 = 
¡ÛÀ§Çè±Ù¹«¼ö´ç
720
  ¡¤À»Á¾                               30,000¿ø X 2ÀΠX 12¿ù
 = 
¡Û´ë¿ì°ø¹«¿ø¼ö´ç
1,668
  ¡¤£µ±Þ             2,262,300¿ø X 1ÀΠX 0.06 X 12¿ù X 1.024
 = 
4,224
  ¡¤£¶±Þ             1,909,400¿ø X 3ÀΠX 0.06 X 12¿ù X 1.024
 = 
3,267
  ¡¤£·±Þ             1,476,700¿ø X 3ÀΠX 0.06 X 12¿ù X 1.024
 = 
830
  ¡¤£¸±Þ             1,125,100¿ø X 1ÀΠX 0.06 X 12¿ù X 1.024
 = 
1,038
  ¡¤±â´É£¸±Þ         1,407,100¿ø X 1ÀΠX 0.06 X 12¿ù X 1.024
 = 
331
  ¡¤Ã³¿ì°³¼±ºñ                           11,027,000¿ø X 0.03
 = 
¡ÛƯ¼ö¾÷¹«¼ö´ç
  ¡¤±â¼ú¾÷¹«¼ö´ç
1,080
    ¡©£¶¡­£·±Þ                         30,000¿ø X 3ÀΠX 12¿ù
 = 
480
    ¡©£¸±ÞÀÌÇÏ                         20,000¿ø X 2ÀΠX 12¿ù
 = 

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1240)ÀÚÄ¡ÇàÁ¤
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
240
    ¡©°¡»ê±Ý(»ê¾÷±â»ç)                 20,000¿ø X 1ÀΠX 12¿ù
 = 
1,080
  ¡¤¹Î¿ø¾÷¹«¼ö´ç                       30,000¿ø X 3ÀΠX 12¿ù
 = 
16,800
  ¡¤À¾¸é±Ù¹«¼ö´ç                      70,000¿ø X 20ÀΠX 12¿ù
 = 
1,080
  ¡¤»çȸº¹Áö¾÷¹«¼ö´ç                   30,000¿ø X 3ÀΠX 12¿ù
 = 
03 Á¤¾×±Þ½Äºñ
32,760
32,760
¡ÛÁ¤¾×±Þ½Äºñ                         130,000¿ø X 21ÀΠX 12¿ù
 = 
04 ±³Å뺸Á¶ºñ
31,440
¡Û±³Å뺸Á¶ºñ
1,680
  ¡¤£´¡­£µ±Þ                          140,000¿ø X 1ÀΠX 12¿ù
 = 
12,480
  ¡¤£¶¡­£·±Þ                          130,000¿ø X 8ÀΠX 12¿ù
 = 
10,080
  ¡¤£¸±ÞÀÌÇÏ                          120,000¿ø X 7ÀΠX 12¿ù
 = 
7,200
  ¡¤±â´É£¸±ÞÀÌÇÏ                      120,000¿ø X 5ÀΠX 12¿ù
 = 
05 ¸íÀýÈÞ°¡ºñ
45,602
45,602
¡Û¸íÀýÈÞ°¡ºñ                          364,815,000¿ø X 1.5/12
 = 
06 °¡°èÁö¿øºñ
76,004
76,004
¡Û°¡°èÁö¿øºñ                          364,815,000¿ø X 2.5/12
 = 

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1240)ÀÚÄ¡ÇàÁ¤
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
07 ¿¬°¡º¸»óºñ
24,068
24,068
¡Û¿¬°¡º¸»óºñ                          364,815,000¿ø X 19/288
 = 
09 ÀÏ¿ëÀκÎÀÓ
16,134
¡Ûû»ç°ü¸®ÀκÎÀÓ
10,068
  ¡¤±âº»±Þ                            40,430¿ø X 1ÀΠX 249ÀÏ
 = 
3,356
  ¡¤»ó¿©±Ý                                10,068,000¿ø X 1/3
 = 
2,103
  ¡¤ÁÖÈÞ¼ö´ç                           40,430¿ø X 1ÀΠX 52ÀÏ
 = 
607
  ¡¤³âÂ÷¼ö´ç                           40,430¿ø X 1ÀΠX 15ÀÏ
 = 
10 ÀϽû翪ÀκÎÀÓ
13,863
¡ÛÃѹ«¾÷¹«º¸Á¶
7,993
  ¡¤±âº»±Þ                            32,100¿ø X 1ÀΠX 249ÀÏ
 = 
2,665
  ¡¤»ó¿©±Ý                                 7,993,000¿ø X 1/3
 = 
1,670
  ¡¤ÁÖÈÞ¼ö´ç                           32,100¿ø X 1ÀΠX 52ÀÏ
 = 
482
  ¡¤³âÂ÷¼ö´ç                           32,100¿ø X 1ÀΠX 15ÀÏ
 = 
1,053
  ¡¤ÅðÁ÷±Ý                         12,810,000¿ø/365ÀÏ X 30ÀÏ
 = 
120
140,232
°æ»óÀû°æºñ

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1240)ÀÚÄ¡ÇàÁ¤
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
201
47,222
ÀϹݿºñ
01 ÀϹݿºñ
47,222
¡ÛÀϹݼö¿ëºñ
11,462
  ¡¤ºÎ¼­¿î¿µ¼ö¿ëºñ
 = 
¡Û°ø°ø¿ä±Ý¹×Á¦¼¼
6,000
  ¡¤ºÎ¼­¿î¿µ°ø°ø¿ä±Ý
 = 
¡Û¿î¿µ¼ö´ç
14,430
  ¡¤ÀÏÁ÷ ¹× ¼÷Á÷¼ö´ç                  30,000¿ø X 1ÀΠX 481ȸ
 = 
¡Û±Þ·®ºñ
11,250
  ¡¤ÁÖ¿ä¾÷¹«ÃßÁø
 = 
¡Û½Ã¼³ÀåºñÀ¯Áöºñ
4,080
  ¡¤Ã»»ç°æºñ½Ã½ºÅÛ À§Å¹¿ë¿ªºñ       170,000¿ø X 2°³¼Ò X 12¿ù
 = 
202
44,800
¿©ºñ
01 ±¹³»¿©ºñ
7,000
7,000
¡ÛÁÖ¿ä¾÷¹«ÃßÁø                        50,000¿ø X 14ÀΠX 10ȸ
 = 
02 ¿ù¾×¿©ºñ
37,800

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1240)ÀÚÄ¡ÇàÁ¤
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
37,800
¡Û¿ù¾×¿©ºñ                           150,000¿ø X 21ÀΠX 12¿ù
 = 
203
10,830
¾÷¹«ÃßÁøºñ
01 ±â°ü¿î¿µ¾÷¹«ÃßÁøºñ
6,000
6,000
¡Û¸é  Àå                                    500,000¿ø X 12¿ù
 = 
02 Á¤¿ø°¡»ê¾÷¹«ÃßÁøºñ
630
630
¡ÛÁ¤¿ø°¡»ê±Ý                                 30,000¿ø X 21ÀÎ
 = 
04 ºÎ¼­¿î¿µ¾÷¹«ÃßÁøºñ
4,200
4,200
¡ÛºÎ¼­¿î¿µ¾÷¹«ÃßÁøºñ                        350,000¿ø X 12¿ù
 = 
204
37,380
Á÷¹«¼öÇà°æºñ
01 Á÷Ã¥±Þ¾÷¹«ÃßÁøºñ
1,800
1,800
¡Û¸é  Àå                              150,000¿ø X 1ÀΠX 12¿ù
 = 
02 Á÷±Þº¸Á¶ºñ
31,980
3,000
¡Û£µ±Þ                                250,000¿ø X 1ÀΠX 12¿ù
 = 
5,580
¡Û£¶±Þ                                155,000¿ø X 3ÀΠX 12¿ù
 = 
8,400
¡Û£·±Þ                                140,000¿ø X 5ÀΠX 12¿ù
 = 
8,820
¡Û£¸¡­£¹±Þ                            105,000¿ø X 7ÀΠX 12¿ù
 = 

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1240)ÀÚÄ¡ÇàÁ¤
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
5,040
¡Û±â´É£¸¡­£¹±Þ                        105,000¿ø X 4ÀΠX 12¿ù
 = 
1,140
¡Û±â´É£±£°±Þ                           95,000¿ø X 1ÀΠX 12¿ù
 = 
03 Æ¯Á¤¾÷¹«¼öÇàÈ°µ¿ºñ
3,600
3,600
¡Û¼¼¹«´ã´ç°ø¹«¿ø                      100,000¿ø X 3ÀΠX 12¿ù
 = 
1242
68,820
ÀÚÄ¡ÇàÁ¤°ü¸®
100
68,820
°æ»ó¿¹»ê
120
68,820
°æ»óÀû°æºñ
301
68,820
ÀϹݺ¸»ó±Ý
05 Å븮¹ÝÀå¼ö´ç¹×È°µ¿ºñ
65,320
¡Û¸®ÀåÈ°µ¿ºñ
45,600
  ¡¤±âº»±Þ                           200,000¿ø X 19ÀΠX 12¿ù
 = 
7,600
  ¡¤»ó¿©±Ý                               45,600,000¿ø X 2/12
 = 
9,120
  ¡¤È¸ÀÇÂü¼®¼ö´ç                20,000¿ø X 19ÀΠX 12¿ù X 2ȸ
 = 
3,000
¡Û¹ÝÀåÈ°µ¿ºñ                           50,000¿ø X 60ÀΠX 1ȸ
 = 
10 Çà»ç½Çºñº¸»ó±Ý
3,000
1,500
¡Û¸éÁ¤¼³¸íȸÂü¼®Àڱ޽Ġ                5,000¿ø X 150ÀΠX 2ȸ
 = 

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1240)ÀÚÄ¡ÇàÁ¤
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
1,500
¡Ûµµ³ó°£ÀڸŰῬÇà»çÂü¼®Àڱ޽Ġ        5,000¿ø X 150ÀΠX 2ȸ
 = 
12 ±âŸº¸»ó±Ý
500
250
¡Û¸ð¹ü¸®À堽ûóÇ° ±¸ÀÔ                        50,000¿ø X 5ÀÎ
 = 
250
¡Û¸ð¹ü¹ÝÀ堽ûóÇ° ±¸ÀÔ                        50,000¿ø X 5ÀÎ
 = 
1245
207,190
»çȸÁøÈï°ü¸®
100
2,680
°æ»ó¿¹»ê
120
2,680
°æ»óÀû°æºñ
201
2,300
ÀϹݿºñ
01 ÀϹݿºñ
2,300
¡ÛÀϹݼö¿ëºñ
1,000
  ¡¤¿¹Ãë±â ¼ö¸®                        100,000¿ø X 5´ë X 2ȸ
 = 
800
  ¡¤¿¹Ãë±â³¯ ±¸ÀÔ                            4,000¿ø X 200°³
 = 
500
  ¡¤ÀÛ¾÷¿ë ¾ÈÀüÀåºñ ±¸ÀÔ                     100,000¿ø X 5Á¶
 = 
301
380
ÀϹݺ¸»ó±Ý
10 Çà»ç½Çºñº¸»ó±Ý
380
¡Û»õ¸¶À»ÁöµµÀÚȸÀÇ ¹× ±³À° ±Þ½Ä 

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1240)ÀÚÄ¡ÇàÁ¤
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
380
                              5,000¿ø X 19ÀΠX 2°³´Üü X 2ȸ
 = 
200
204,510
»ç¾÷¿¹»ê
220
204,510
ÀÚü»ç¾÷
206
1,650
Àç·áºñ
¡Û¿¹Ãë±âÀ¯·ù±¸ÀÔ
1,450
  ¡¤À¯  ·ù                                 1,450¿ø X 1,000§¤
 = 
200
  ¡¤¿À  ÀÏ                                    5,000¿ø X 40Åë
 = 
401
202,160
½Ã¼³ºñ¹×ºÎ´ëºñ
01 ½Ã¼³ºñ
200,000
¡Û¼Ò±Ô¸ðÁֹμ÷¿ø»ç¾÷
200,000
  ¡¤½Å±¸£±¸®³ó·ÎÈ®Æ÷Àå¿Ü £¸°Ç
 = 
03 ½Ã¼³ºÎ´ëºñ
2,160
¡Û¼Ò±Ô¸ðÁֹμ÷¿ø»ç¾÷
2,160
  ¡¤½Å±¸£±¸®³ó·ÎÈ®Æ÷Àå¿Ü £¸°Ç       200,000,000¿ø X 1.08/100
 = 
405
700
ÀÚ»êÃëµæºñ
01 ÀÚ»ê¹×¹°Ç°Ãëµæºñ
700

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1240)ÀÚÄ¡ÇàÁ¤
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
700
¡Û¿¹Ãë±â ±¸ÀÔ                                350,000¿ø X 2´ë
 = 
1250
62,968
À繫ÇàÁ¤
1252
50,908
ȸ°è°ü¸®
100
45,908
°æ»ó¿¹»ê
120
45,908
°æ»óÀû°æºñ
201
45,908
ÀϹݿºñ
01 ÀϹݿºñ
45,908
¡Û°ø°ø¿ä±Ý¹×Á¦¼¼
1,200
  ¡¤»ó¼öµµ»ç¿ë·á                            100,000¿ø X 12¿ù
 = 
6,000
  ¡¤Àü±â»ç¿ë·á                              500,000¿ø X 12¿ù
 = 
336
  ¡¤TVÀ¯¼±»ç¿ë·á                        7,000¿ø X 4´ë X 12¿ù
 = 
200
  ¡¤È¯°æ°³¼±ºÎ´ã±Ý                           100,000¿ø X 2ȸ
 = 
200
  ¡¤Àü±â¾ÈÀüÁ¡°Ë¼ö¼ö·á                       100,000¿ø X 2ȸ
 = 
21,180
  ¡¤°¡·ÎµîÀü±â»ç¿ë·á                  5,000¿ø X 353µî X 12¿ù
 = 
200
  ¡¤¼Ò¹æ ¹× À§Çè¹° ¾ÈÀü°ü¸® Çùȸºñ           100,000¿ø X 2ȸ
 = 
¡Û¿¬·áºñ

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1250)À繫ÇàÁ¤
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
3,876
  ¡¤Ã»»ç³­¹æ    3,000¿ø X 95ÀÏ X 8½Ã°£ X 170,000/100,000kcal
 = 
756
  ¡¤»ç¹«½Ç³­·Î                   900¿ø X 105ÀÏ X 4½Ã°£ X 2´ë
 = 
¡Û½Ã¼³ÀåºñÀ¯Áöºñ
600
  ¡¤³Ã³­¹æ±âÀ¯Áöºñ                           100,000¿ø X 6´ë
 = 
500
  ¡¤Á¤¼ö±âÇÊÅͱ¸ÀÔ                           500,000¿ø X 1´ë
 = 
¡ÛÂ÷·®¼±¹Úºñ
3,500
  ¡¤È­¹°(¹ê)                               3,500,000¿ø X 1´ë
 = 
7,000
  ¡¤È­¹°(û¼ÒÂ÷)                           7,000,000¿ø X 1´ë
 = 
360
  ¡¤°ü¿ëÂ÷·®¼¼Â÷                       15,000¿ø X 2´ë X 12ȸ
 = 
200
5,000
»ç¾÷¿¹»ê
220
5,000
ÀÚü»ç¾÷
405
5,000
ÀÚ»êÃëµæºñ
01 ÀÚ»ê¹×¹°Ç°Ãëµæºñ
5,000
5,000
¡Û2ÃþȸÀǽǠ³Ã¹æ±â±¸ÀÔ                     5,000,000¿ø X 1´ë
 = 
1253
12,060
Àç»ê°ü¸®
100
3,060
°æ»ó¿¹»ê

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1250)À繫ÇàÁ¤
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
120
3,060
°æ»óÀû°æºñ
201
3,060
ÀϹݿºñ
01 ÀϹݿºñ
3,060
¡Û½Ã¼³ÀåºñÀ¯Áöºñ
1,095
  ¡¤»ç¹«½Ç                                   2,470¿ø X 443§³
 = 
996
  ¡¤ºÎ¼Ó°Ç¹°                                 2,470¿ø X 403§³
 = 
69
  ¡¤¸éÀå»çÅà                                 1,036¿ø X 66§³
 = 
400
  ¡¤Àü±â½Ã¼³À¯Áöºñ                           100,000¿ø X 4ȸ
 = 
200
  ¡¤º¸ÀÏ·¯¼¼°ü                               200,000¿ø X 1½Ä
 = 
300
  ¡¤¿À¼öÁ¤È­Á¶À¯Áöºñ                         300,000¿ø X 1½Ä
 = 
200
9,000
»ç¾÷¿¹»ê
220
9,000
ÀÚü»ç¾÷
401
5,000
½Ã¼³ºñ¹×ºÎ´ëºñ
01 ½Ã¼³ºñ
5,000
5,000
¡Û¹®¼­°í ¹× Ã¢°í µµ»ö                      5,000,000¿ø X 1½Ä
 = 
405
4,000
ÀÚ»êÃëµæºñ

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1250)À繫ÇàÁ¤
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
01 ÀÚ»ê¹×¹°Ç°Ãëµæºñ
4,000
4,000
¡ÛȸÀÇ¿ë Å¹ÀÚ±¸ÀÔ                           200,000¿ø X 20°³
 = 
1260
19,063
ÁÖ¹ÎÀÚÄ¡
1264
19,063
¹Î¿ø°ü¸®
100
16,063
°æ»ó¿¹»ê
110
13,863
ÀΰǺñ
101
13,863
ÀΰǺñ
10 ÀϽû翪ÀκÎÀÓ
13,863
¡Û¹Î¿ø¾÷¹«º¸Á¶
7,993
  ¡¤±âº»±Þ                            32,100¿ø X 1ÀΠX 249ÀÏ
 = 
2,665
  ¡¤»ó¿©±Ý                                 7,993,000¿ø X 1/3
 = 
1,670
  ¡¤ÁÖÈÞ¼ö´ç                           32,100¿ø X 1ÀΠX 52ÀÏ
 = 
482
  ¡¤³âÂ÷¼ö´ç                           32,100¿ø X 1ÀΠX 15ÀÏ
 = 
1,053
  ¡¤ÅðÁ÷±Ý                         12,810,000¿ø/365ÀÏ X 30ÀÏ
 = 
120
2,200
°æ»óÀû°æºñ
201
2,200
ÀϹݿºñ

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 1000)ÀϹÝÇàÁ¤ºñ
(°ü 1200)ÀϹÝÇàÁ¤ºñ
(Ç× 1260)ÁÖ¹ÎÀÚÄ¡
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
01 ÀϹݿºñ
2,200
¡ÛÀϹݼö¿ëºñ
2,000
  ¡¤¹Î¿øºÎ¼­¿î¿µºñ
 = 
¡Û½Ã¼³ÀåºñÀ¯Áöºñ
200
  ¡¤¹Î¿ø½Ç ÀÎÁõ±â ¼ö¸®ºñ                     200,000¿ø X 1ȸ
 = 
200
3,000
»ç¾÷¿¹»ê
220
3,000
ÀÚü»ç¾÷
405
3,000
ÀÚ»êÃëµæºñ
01 ÀÚ»ê¹×¹°Ç°Ãëµæºñ
3,000
3,000
¡ÛÀÎÁõ±â ±¸ÀÔ                              3,000,000¿ø X 1´ë
 = 
2000
178,917
»çȸ°³¹ßºñ
2200
153,782
º¸°Ç¹×»ýȰȯ°æ°³¼±ºñ
2210
10,641
º¸°Ç
2211
10,641
º¸°Ç°ü¸®»ç¾÷
100
6,700
°æ»ó¿¹»ê
110
4,500
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(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 2000)»çȸ°³¹ßºñ
(°ü 2200)º¸°Ç¹×»ýȰȯ°æ°³¼±ºñ
(Ç× 2210)º¸°Ç
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
101
4,500
ÀΰǺñ
10 ÀϽû翪ÀκÎÀÓ
4,500
4,500
¡Û¹æ¿ªÀκÎÀÓ                          30,000¿ø X 1ÀΠX 150ÀÏ
 = 
120
2,200
°æ»óÀû°æºñ
201
2,200
ÀϹݿºñ
01 ÀϹݿºñ
2,200
¡ÛÀÓÂ÷·á
1,800
  ¡¤¹æ¿ªÂ÷·®ÀÓÂ÷·á                    12,000¿ø X 1´ë X 150ÀÏ
 = 
¡Û½Ã¼³ÀåºñÀ¯Áöºñ
400
  ¡¤¹æ¿ªÀåºñÀ¯Áöºñ                     100,000¿ø X 2´ë X 2ȸ
 = 
200
3,941
»ç¾÷¿¹»ê
220
3,941
ÀÚü»ç¾÷
206
3,941
Àç·áºñ
¡Û¹æ¿ª¿ëÀ¯·ù±¸ÀÔ
3,216
  ¡¤°æ  À¯                                 1,200¿ø X 2,680§¤
 = 
725
  ¡¤ÈÖ¹ßÀ¯                                   1,450¿ø X 500§¤
 = 

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(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 2000)»çȸ°³¹ßºñ
(°ü 2200)º¸°Ç¹×»ýȰȯ°æ°³¼±ºñ
(Ç× 2220)ȯ°æ°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
2220
143,141
ȯ°æ°ü¸®
2222
135,441
û¼Ò°ü¸®»ç¾÷
100
126,345
°æ»ó¿¹»ê
110
123,065
ÀΰǺñ
101
123,065
ÀΰǺñ
09 ÀÏ¿ëÀκÎÀÓ
104,065
¡Ûȯ°æ¹ÌÈ­¿ø
25,013
  ¡¤±âº»±Þ                            694,800¿ø X 3ÀΠX 12¿ù
 = 
5,609
  ¡¤±â¸»¼ö´ç                             33,653,000¿ø X 2/12
 = 
5,048
  ¡¤Á¤±Ù¼ö´ç                           33,653,000¿ø X 1.8/12
 = 
7,012
  ¡¤Ã¼·Â´Ü·Ãºñ                         33,653,000¿ø X 2.5/12
 = 
13,392
  ¡¤½Ã°£¿Ü±Ù¹«¼ö´ç              12,400¿ø X 3ÀΠX 30ÀÏ X 12¿ù
 = 
1,191
  ¡¤ÈÞÀϱٹ«¼ö´ç                        49,600¿ø X 3ÀΠX 8ÀÏ
 = 
1,485
  ¡¤¿¬Â÷À¯±Þ¼ö´ç                       33,000¿ø X 3ÀΠX 15ÀÏ
 = 
14,138
  ¡¤±Ù¼Ó°¡»ê±Ý                  23,100¿ø X 3ÀΠX 17³â X 12¿ù
 = 
2,880
  ¡¤°¡°èº¸Á¶ºñ                         80,000¿ø X 3ÀΠX 12¿ù
 = 

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(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 2000)»çȸ°³¹ßºñ
(°ü 2200)º¸°Ç¹×»ýȰȯ°æ°³¼±ºñ
(Ç× 2220)ȯ°æ°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
4,207
  ¡¤¸íÀýÈÞ°¡ºñ            33,653,000¿ø X 1/12 X 75/100 X 2ȸ
 = 
3,240
  ¡¤Æ¯¼ö¾÷¹«¼ö´ç                       90,000¿ø X 3ÀΠX 12¿ù
 = 
  ¡¤°¡Á·¼ö´ç
1,080
    ¡©¹è¿ìÀÚ                           30,000¿ø X 3ÀΠX 12¿ù
 = 
2,160
    ¡©ºÎ¾ç°¡Á·                         20,000¿ø X 9ÀΠX 12¿ù
 = 
4,320
  ¡¤±³Å뺸Á¶ºñ                        120,000¿ø X 3ÀΠX 12¿ù
 = 
2,520
  ¡¤±Þ·®ºñ(Á¶½Ä´ë)                     70,000¿ø X 3ÀΠX 12¿ù
 = 
3,240
  ¡¤Á¤¾×±Þ½Äºñ                         90,000¿ø X 3ÀΠX 12¿ù
 = 
2,520
  ¡¤ÀÛ¾÷Àå·Á¼ö´ç                       70,000¿ø X 3ÀΠX 12¿ù
 = 
  ¡¤ÀÚ³àÇкñº¸Á¶¼ö´ç
573
    ¡©ÁßÇлý                            47,700¿ø X 3ÀΠX 4ȸ
 = 
4,437
    ¡©°íµîÇлý                         369,700¿ø X 3ÀΠX 4ȸ
 = 
10 ÀϽû翪ÀκÎÀÓ
19,000
15,600
¡ÛÆóºñ´Ò¼ö°Å ÀκÎÀÓ                   30,000¿ø X 13ÀΠX 40ÀÏ
 = 
3,400
¡Û°ü±¤ÁöÁÖº¯ ±âÃÊȯ°æ°³¼± ÀκÎÀÓ       34,000¿ø X 5ÀΠX 20ÀÏ
 = 
120
3,280
°æ»óÀû°æºñ

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 2000)»çȸ°³¹ßºñ
(°ü 2200)º¸°Ç¹×»ýȰȯ°æ°³¼±ºñ
(Ç× 2220)ȯ°æ°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
201
3,280
ÀϹݿºñ
01 ÀϹݿºñ
3,280
¡ÛÀϹݼö¿ëºñ
480
  ¡¤°£ÀÌÈ­Àå½ÇºÐ´¢¼ö°Å·á             20,000¿ø X 12°³¼Ò X 2ȸ
 = 
400
  ¡¤°øÁßÈ­Àå½ÇºÐ´¢¼ö°Å·á                     100,000¿ø X 4ȸ
 = 
1,250
  ¡¤ÀÚ¿¬Á¤È­È°µ¿ppÆ÷´ë±¸ÀÔ                   500¿ø X 2,500¸Å
 = 
50
  ¡¤ÀÚ¿¬Á¤È­È°µ¿Áý°Ô±¸ÀÔ                      1,000¿ø X 50°³
 = 
¡Û½Ã¼³ÀåºñÀ¯Áöºñ
600
  ¡¤°£ÀÌÈ­Àå½Ç°ü¸®À¯Áöºñ                   50,000¿ø X 12°³¼Ò
 = 
200
  ¡¤°øÁßÈ­Àå½Ç°ü¸®À¯Áöºñ                   100,000¿ø X 2°³¼Ò
 = 
300
  ¡¤Ã»¼ÒÀåºñÀ¯Áöºñ                           30,000¿ø X 10ȸ
 = 
200
9,096
»ç¾÷¿¹»ê
220
9,096
ÀÚü»ç¾÷
206
1,496
Àç·áºñ
500
¡Ûû¼Òµµ±¸±¸ÀÔ                         5,000¿ø X 10Á¾ X 10ȸ
 = 
996
¡Ûû¼ÒÀåºñÀ¯·ù±¸ÀÔ                           1,200¿ø X 830§¤
 = 

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 2000)»çȸ°³¹ßºñ
(°ü 2200)º¸°Ç¹×»ýȰȯ°æ°³¼±ºñ
(Ç× 2220)ȯ°æ°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
401
7,600
½Ã¼³ºñ¹×ºÎ´ëºñ
03 ½Ã¼³ºÎ´ëºñ
7,600
¡ÛÀÓÂ÷·á
7,600
  ¡¤Æóºñ´Ò¼ö°Å Àåºñ ÀÓÂ÷              380,000¿ø X 1´ë X 20ÀÏ
 = 
2223
7,700
»óÇϼöµµ°ü¸®»ç¾÷
100
7,700
°æ»ó¿¹»ê
120
7,700
°æ»óÀû°æºñ
201
7,700
ÀϹݿºñ
01 ÀϹݿºñ
7,700
¡Û°ø°ø¿ä±Ý¹×Á¦¼¼
500
  ¡¤°£ÀÌ¿ÀÆó¼ö½Ã¼³Á¤È­Á¶                   250,000¿ø X 2°³¼Ò
 = 
4,800
  ¡¤°£ÀÌ¿ÀÆó¼ö½Ã¼³¼öÁú°Ë»ç¼ö¼ö·á    200,000¿ø X 2°³¼Ò X 12¿ù
 = 
2,400
  ¡¤°£ÀÌ¿ÀÆó¼ö½Ã¼³Àü±â»ç¿ë·á        100,000¿ø X 2°³¼Ò X 12¿ù
 = 
2300
600
»çȸº¸Àåºñ
2320
600
»ýÈ°º¸È£
2321
600
»ýÈ°º¸È£»ç¾÷

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 2000)»çȸ°³¹ßºñ
(°ü 2300)»çȸº¸Àåºñ
(Ç× 2320)»ýÈ°º¸È£
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
200
600
»ç¾÷¿¹»ê
220
600
ÀÚü»ç¾÷
307
600
¹Î°£ÀÌÀü
01 ÀÇ·á¹×±¸·áºñ
600
600
¡ÛÇà¿©°ÉÀα¸È£ºñ                       10,000¿ø X 5ÀΠX 12¿ù
 = 
2400
24,535
ÁÖÅù×Áö¿ª»çȸ°³¹ßºñ
2420
12,180
µµ½Ã°³¹ß
2422
12,180
µµ½Ã°³¹ß»ç¾÷
100
12,180
°æ»ó¿¹»ê
120
12,180
°æ»óÀû°æºñ
201
12,180
ÀϹݿºñ
01 ÀϹݿºñ
12,180
¡Û°ø°ø¿ä±Ý¹×Á¦¼¼
12,180
  ¡¤°£ÀÌ»ó¼öµµ Àü±â»ç¿ë·á  70,000¿ø X 29°³¼Ò X 12¿ù X 50/100
 = 
2430
12,355
Áö¿ª»çȸ°³¹ß
2432
12,355
Áö¿ª°³¹ß

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 2000)»çȸ°³¹ßºñ
(°ü 2400)ÁÖÅù×Áö¿ª»çȸ°³¹ßºñ
(Ç× 2430)Áö¿ª»çȸ°³¹ß
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
200
12,355
»ç¾÷¿¹»ê
220
12,355
ÀÚü»ç¾÷
401
12,355
½Ã¼³ºñ¹×ºÎ´ëºñ
01 ½Ã¼³ºñ
12,355
12,355
¡Û°¡·Îµî¼ö¸®ºñ                              35,000¿ø X 353µî
 = 
3000
141,420
°æÁ¦°³¹ßºñ
3100
28,600
³ó¼ö»ê°³¹ßºñ
3110
28,600
³óÁ¤°ü¸®
3112
2,000
³ó»ê»ç¾÷
100
2,000
°æ»ó¿¹»ê
120
2,000
°æ»óÀû°æºñ
301
2,000
ÀϹݺ¸»ó±Ý
10 Çà»ç½Çºñº¸»ó±Ý
1,500
1,500
¡ÛÅðºñÁõ»ê´ëȸ Âü°¡ÀÚ ±Þ½Ä             5,000¿ø X 300ÀΠX 1ȸ
 = 
12 ±âŸº¸»ó±Ý
500
500
¡ÛÅðºñÁõ»ê´ëȸ ½Ã»ó±Ý                        500,000¿ø X 1ȸ
 = 

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3100)³ó¼ö»ê°³¹ßºñ
(Ç× 3110)³óÁ¤°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
3113
9,600
³ó¾÷±â¹ÝÁ¶¼º»ç¾÷
100
2,000
°æ»ó¿¹»ê
120
2,000
°æ»óÀû°æºñ
201
2,000
ÀϹݿºñ
01 ÀϹݿºñ
2,000
¡Û½Ã¼³ÀåºñÀ¯Áöºñ 
  ¡¤¼ö¸®½Ã¼³°ü¸®ºñ(°üÁ¤, ¾ç¼ö±â, ¾Ï¹Ý°üÁ¤)
2,000
                                    200,000¿ø X 10°³¼Ò X 1ȸ
 = 
200
7,600
»ç¾÷¿¹»ê
220
7,600
ÀÚü»ç¾÷
401
7,600
½Ã¼³ºñ¹×ºÎ´ëºñ
03 ½Ã¼³ºÎ´ëºñ
7,600
¡ÛÀÓÂ÷·á
7,600
  ¡¤³ó·Îº¸¼ö Àåºñ ÀÓÂ÷                      380,000¿ø X 20ȸ
 = 
3114
17,000
À¯Åë»ç¾÷
100
5,000
°æ»ó¿¹»ê

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3100)³ó¼ö»ê°³¹ßºñ
(Ç× 3110)³óÁ¤°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
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120
5,000
°æ»óÀû°æºñ
301
5,000
ÀϹݺ¸»ó±Ý
10 Çà»ç½Çºñº¸»ó±Ý
5,000
2,000
¡Û°íÃßÆÇÃËÈ«º¸´Ü¿©ºñ                   50,000¿ø X 10ÀΠX 4ȸ
 = 
1,500
¡Û¾ç³ää¼ÒÀ¯Åë»ç¾÷±³À°Âü¼®Àڱ޽Ġ      5,000¿ø X 150ÀΠX 2ȸ
 = 
1,500
¡Û°ú¼öÀ¯ÅëÁö¿ø»ç¾÷±³À°Âü¼®Àڱ޽Ġ      5,000¿ø X 150ÀΠX 2ȸ
 = 
200
12,000
»ç¾÷¿¹»ê
220
12,000
ÀÚü»ç¾÷
206
2,000
Àç·áºñ
2,000
¡ÛÈ«º¸¿ë Æ¯»ê¹° ±¸ÀÔ                      100,000¿ø X 20¼¼Æ®
 = 
402
10,000
¹Î°£ÀÚº»ÀÌÀü
01 ¹Î°£ÀÚº»º¸Á¶
10,000
10,000
¡Û³ó»ê¹°°£ÀÌÆǸÅÀå ¼³Ä¡(¹æÀü)             10,000,000¿ø x 1½Ä
 = 
3300
112,820
±¹ÅäÀÚ¿øº¸Á¸°³¹ßºñ
3310
9,920
»ê¸²ÀÚ¿ø°³¹ß
3311
9,920
½Ä¼ö°ü¸®

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(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3300)±¹ÅäÀÚ¿øº¸Á¸°³¹ßºñ
(Ç× 3310)»ê¸²ÀÚ¿ø°³¹ß
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
100
4,920
°æ»ó¿¹»ê
110
4,920
ÀΰǺñ
101
4,920
ÀΰǺñ
10 ÀϽû翪ÀκÎÀÓ
4,920
4,920
¡Ûµµ·Îº¯ Ç®º£±â ÀκÎÀÓ            41,000¿ø X 8ÀΠX 5ÀÏ X 3ȸ
 = 
200
5,000
»ç¾÷¿¹»ê
220
5,000
ÀÚü»ç¾÷
401
5,000
½Ã¼³ºñ¹×ºÎ´ëºñ
01 ½Ã¼³ºñ
5,000
5,000
¡ÛÈﱸ¸®Á¦¹æº¯ ²É±æÁ¶¼º                    5,000,000¿ø X 1½Ä
 = 
3320
39,100
Ä¡¼ö¹×ÀçÇØ´ëÃ¥
3321
39,100
ÇÏõ°ü¸®
100
27,700
°æ»ó¿¹»ê
110
25,500
ÀΰǺñ
101
25,500
ÀΰǺñ
10 ÀϽû翪ÀκÎÀÓ
25,500

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(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
5,100
¡ÛÇÏõº¯ ¼ö¸ñÁ¤ºñ ÀκÎÀÓ              34,000¿ø X 10ÀΠX 15ÀÏ
 = 
20,400
¡ÛÁ¦¹æÁ¤ºñ ÀκÎÀÓ                     34,000¿ø X 20ÀΠX 30ÀÏ
 = 
120
2,200
°æ»óÀû°æºñ
201
2,200
ÀϹݿºñ
01 ÀϹݿºñ
2,200
¡ÛÀϹݼö¿ëºñ
1,000
  ¡¤±â°èÅé¼ö¸®                         100,000¿ø X 2´ë X 5ȸ
 = 
1,200
  ¡¤±â°èÅ鳯±¸ÀÔ                       20,000¿ø X 10°³ X 6ȸ
 = 
200
11,400
»ç¾÷¿¹»ê
220
11,400
ÀÚü»ç¾÷
401
11,400
½Ã¼³ºñ¹×ºÎ´ëºñ
03 ½Ã¼³ºÎ´ëºñ
11,400
¡ÛÀÓÂ÷·á
11,400
  ¡¤ÇÏõÆóºñ´Ò¼ö°Å ¹× ÇÏ»óÁ¤ºñ ÀåºñÀÓÂ÷     380,000¿ø X 30ÀÏ
 = 
3330
63,800
°Ç¼³°ü¸®
3331
60,000
°Ç¼³ÇàÁ¤

(´ÜÀ§ : Ãµ¿ø)
(ºÎ¼­ 0201000000)ÀԾϸé
(Àå 3000)°æÁ¦°³¹ßºñ
(°ü 3300)±¹ÅäÀÚ¿øº¸Á¸°³¹ßºñ
(Ç× 3330)°Ç¼³°ü¸®
°ú            ¸ñ
¿¹  »ê  ¾×
»ê             Ãâ             ±â             ÃÊ
200
60,000
»ç¾÷¿¹»ê
220
60,000
ÀÚü»ç¾÷
401
60,000
½Ã¼³ºñ¹×ºÎ´ëºñ
01 ½Ã¼³ºñ
60,000
60,000
¡Û¼Ò±Ô¸ðÁÖ¹ÎÆíÀÍ»ç¾÷(Æ÷°ý»ç¾÷)        
 = 
3332
3,800
µµ·Î»ç¾÷
200
3,800
»ç¾÷¿¹»ê
220
3,800
ÀÚü»ç¾÷
401
3,800
½Ã¼³ºñ¹×ºÎ´ëºñ
03 ½Ã¼³ºÎ´ëºñ
3,800
¡ÛÀÓÂ÷·á
3,800
  ¡¤Á¦¼³Àåºñ ÀÓÂ÷                      380,000¿ø X 2´ë X 5ȸ
 =