Á¦¸ñ | ¢ÒÁ¦4ȸ°æÀÌ´Þ¼öÀÔÁöÃú¹×ÈÄ¿ø³»¿ª |
---|---|
±Û¾´ÀÌ | Á¶ÁÖ¿µ(55) [ jycho@hanneung.co.kr ] |
ÀÛ¼ºÀÏ | 2006-10-01 |
Á¦4ȸ °æºÎÀ̾î´Þ¸®±â Âü°¡ ȸºñ¹× ÈÄ¿ø ³»¿ª ±×¸®°í ¼öÀÔ ÁöÃâ ³»¿ª
Âü°¡ÀÚ Âü°¡ºñ ÈÄ¿ø ³»¿ª ÁöÃâ ³»¿ª
À¯¸Í¼®(45) \150,000 Á¦ÁÖ¸Á¿ùȸ : \300,000
¹®ÇÑ¿µ(34) \150,000 ±è¹Î¸ñ(45) : \200,000
Àü»ï¿µ(51) \150,000 ¹Ú¼öÁø(42) : \300,000
¼º´Àç(33) \150,000 ¹ÚºÀÇö(47) : \300,000
±è¹Î¸ñ(45) \100,000 ±è¿µÈ¯(56) : \100,000
ÀÌ»óŹ(49) \150,000 9/29¸ðÀÓȸºñ: \320,000
¹Ú½Â±Ô(45) \50,000 3ȸÀÌ¿ù±Ý : \463,511
ÀÌÀ±Àç(48) \150,000 44ȸ : \200,000
Á¶ÁÖ¿µ(55) \150,000 ±è»óÇö(47) : \200,000
¹®¹«¿õ(38) \50,000 ±è¼±¸¸(33) :\100,000
¹Ú¼öÁø(42) \150,000 Àü»ï¿µ(51) :\300,000
±èö¼ö(48) \50,000 Àç°æ45ȸ : \700,000
À±ÇÐÇö(58) \50,000 ¼Ûâȯ(47): \100,000
¾ö¹®¼·(58) \50,000 À¯¸Í¼®(45) : \2,000,000(9/29 ¸ðÀÓȸºñÆ÷ÇÔ)
±èÈ¿¿õ(58) \50,000 ÃÖÈ«½Ä(33) : \200,000
°¼º±Ù(58) \50,000 °³²Æ÷·³(¼Û¿µ³²:54):\200,000
Á¤½ÂÀç(58) \50,000 Àç°æ37ȸ : \200,000
±è¿íµ¿(45) \50,000 Àç°æ48ȸ : \500,000
ÀÌ»ïÇØ(45) \50,000 Àç°æ54ȸ : \200,000
¹®¸í¿í(46) \150,000 À̹èÇö : \100,000 (60ȸ)
°íµÎÇå(48) \50,000 ¹®ÇÑ¿µ(34) : \300,000
À̵θ®(48) \50,000 44ȸ±èÄ¥µÎ : \500,000(Çѱ¹»ê¾÷°ø´ÜÀÌ»çÀå´Ô)
°íâ°ü(58) \50,000 Àç°æµ¿Ã¢È¸ : \2,000,000
±èµ¿Âù(58) \50,000 Àç°æ¸Á¿ù»ê¾Çȸ: \1,000,000
Á¤¿øÈ(58) \50,000 ±èÈï±Ç(48) : \100,000
ÃÖ¼º¼ø(57) \50,000 ÀÓź¹(43) : \100,000
À̵¿À±(47) \150,000 Àå´ö¸¸(38) : \100,000
¹Ú´ëÈ£(45) \50,000 Àç°æ50ȸ : \500,000
À̴뿵(45) \50,000 ÀÌÀ±Àç(48) : \200,000
±èö¼ö(48) \50,000 ûÁÖ¸Á¿ùȸ : \100,000
±èº´È«(39) \150,000 Àå°æ¸í(51ȸ): \200,000
±èÀ¯ÀÏ(40) \150,000 Àç°æ 55ȸ : \300,000
¹Ú¼±ÇÏ(48) \150,000 ´ëÀü49ȸ : \100,000
À̵¿È£(53) \150,000 ±¸ºÀȸ(57) : \200,000 + »óÇ°±Ç(\100,000 È·Ô°¡)
±èö¿í(53) \150,000 ºÎ»ê45ȸ : \200,000
±è´ë°æ(52) \100,000 ¼º´Àç(33) : \100,000
¹ÚÁ¤±â(56) \50,000 45ȸ´ÃǪ¸§ : \100,000
¹ÚÈ¿Á¦(53) \50,000 ±¸¹Ì ¸Á¿ù : \200,000
°±ÙÅÂ(53) \50,000
¼º´°Ç(53) \50,000
==============================================================
10¿ù2ÀÏ ÇöÀç ÇÕ°è±Ý¾× : \3,383,511 + \400,000 = \3,783,511
10¿ù7ÀÏ ÇöÀç ÇÕ°è±Ý¾× : \3,783,511 + \400,000 = \ 4,183,511
10¿ù9ÀÏÇöÀç ÇÕ°è±Ý¾× : \4,183,511+\2,530,000 - \818,000 = \5,895,511
* ÃâÁ¤½ÄÀá½Ç¼±ÂøÀå »ç¿ë·á : \818,000
(¼öÀÔÇÕ°è : \6,713,511 ÁöÃâÇÕ°è : \818,000 )
10¿ù10ÀÏÇöÀçÇÕ°è±Ý¾× : \5,895,511+\800,000 = \6,695,511
10¿ù11ÀÏÇöÀçÇÕ°è±Ý¾× : \6,695,511 + \1,150,000 + \1,219,000= \9,064,511
\1,219,000ÀÇ ³»¿ª
=============================================
°³¼º°íºÎ´ãºñ¿ëÀÔ±Ý : ÃâÁ¤½Äºñ¿ë \409,000
Ç÷©Ä«µåºñ \60,000
À¯´ÏÆûºñ¿ë \750,000
============================================
ÇÕÀÌ \1,219,000
10¿ù12ÀÏÇöÀçÇÕ°è±Ý¾× : \9,064,511 + \3,950,000 = \13,014,511
ÁöÃâ °æÀÌ´ÞÁغñ¹°(±è¹ä,À½·á,°úÀϵî)¼±Áö±Þ:\2,000,300
==================================================
10/12ÀÏÇöÀç \11,014,211
10¿ù13ÀÏÇöÀç ÇÕ°è±Ý¾× : \11,014,211 + \400,000 - \152,500 = \11,261,711
* ´Þ¸®¹Ì º¸Çè±Ý \152,500 / 2 = \76,250(µ¿·¡°íºÎ´ã), ³ª¸ÓÁö´Â °³¼º°íºÎ´ã
10¿ù14ÀÏ ÃâÁ¤½Ä¶§ ÈÄ¿øÇØ ÁֽźÐÀÇ ¸í´ÜÀÔ´Ï´Ù.
ÇÑżø(33) : \20,000 ÀÌ»óÇü(48) : \100,000
±èÁÖº¹(33) : \20,000 À̽¿ì(48) : \20,000
À¯Ãæ±Ù(33) : \20,000 °¼®ÁÖ(49) : \50,000
¹®¿µ»ó(37) : \350,000 À̳²¼ö(49) : \50,000
±è½Â³²(40) : \20,000 À¯Àç¸í(50) : \100,000
°Ã¶Èñ(40) : \20,000 ±è½ÃÇÏ(51) : \100,000
¿ÀºÀ¼®(41) : \20,000 ¼ÛÇØÁØ(51) : \20,000
ÀÌÀç°ï(41) : \20,000 ½Å¿ë°æ(51) : \20,000
½Åµ¿¿À(42) : \20,000 ¼Û½Â±â(51) : \20,000
±èÁ¤°É(43) : \100,000 ¹ÚÁõ±Ô(51) : \20,000
±èÇü¸¸(45) : \20,000 ÀÌ»óº¹(51) : \20,000
±èÁ¤¿í(45) : \20,000 ¹ÚÅ¿Á(53) : \20,000
¹Ú±ÔÈ£(45) : \20,000 ½ÉÀç¼®(53) : \20,000
ÀÓ±¤¼ö(45) : \20,000 ±èâ¹Î(56) : \100,000
¾çÈñ°£(45) : \20,000 ÀÌ¿ëÇÐ(56) : \20,000
±è±¹º¸(45) : \50,000 ±ÇÀÍÇö(57) : \20,000
Àü¿ë¹è(46) : \100,000 Á¶º´¼®(57) : \20,000
À̼öÈÍ(46) : \20,000 Àü°æÈÆ(57) : \20,000
ÇÑÈ«¼®(46) : \20,000 Àå¼ø¿ë(61) : \20,000
À±»óö(47) : \50,000 ÀÌÁ¾°©(64) : \20,000
===================================================
ÇÕ : \1,680,000 - \748,000(14,15ÀÏ °æºñ) = \932.000
15ÀÏ ±è¿ì¿µ(36)¼±¹è´Ô²²¼ Æ÷µµ¿Í \300,000À» ÈÄ¿øÇϼ̽À´Ï´Ù.
±×·¡¼ Àüü ÇÕÀÌ \1,232,000 ÀÔ´Ï´Ù.
Áö±Ý±îÁöÀÇ ¼öÀÍ¹× ÁöÃâ Ãѱݾ×Àº
10¿ù16ÀÏ ÇöÀç \12,493,711+\700,000 = \13,193,711 ÀÔ´Ï´Ù.
10¿ù17ÀÏ ÇöÀç \13,193,711 + \150,000 = \ 13,343,711-\700=\13,343,011
(ÃâÁ¤½Ä¶§ ºñ»ó¿ëÀ¸·Î \200,000ÀÎÃâ½Ã ºñ¿ë \700ÀÓ)
10¿ù19ÀÏ Çö¼ö¸·ºñ¿ëÁöÃâ : \270,300(Çö¼ö¸·ºñ¿ë+±ÝÀ¶ºñ¿ë\300)
10¿ù19ÀÏ ÇöÀç \13,072,711 ÀÔ´Ï´Ù.
10¿ù22ÀÏ ÇöÀç \13,072,711 + \900,000 - \1,063,300= \12,909.411
*\900,000³»¿ª : ûÁÖ¸Á¿ùȸ : \100,000
Àå°æ¸í(51ȸ): \200,000
Àç°æ 55ȸ : \300,000
´ëÀü49ȸ : \100,000
±¸ºÀȸ(57) : \200,000
*\1,063,300³»¿ª : 1)10/21 ¾Æħ \90,000
2)10/21 ¼÷¹Ú·á \275,000
3)10/22 µÚÇ®ÀÌ \250,000
4) 3~4±¸°£º¸Çè·á \148,300
5) ¿î¿µÆÀÃß°¡ºñ¿ë \100,000
6) °³¼º°íºñ¿ë¼±Áö±Þ\200,000
10¿ù23ÀÏ ÇöÀç \12,909,411 + \300,000 = \13,209,411
10¿ù24ÀÏ ÇöÀç \13,209,411 + \250,000 - \3,900,300 = \9,559,111
<°³¼º°í¿ÍÀÇ °øµ¿»ç¿ëÇÑ ºñ¿ë Á¤»ê>
°³¼º°íÁöºÒ¾× : 1) 2±¸°£ ¸ñ¿åºñ \123,000(\33,000 µ¿·¡°íºÎ´ã)
2) 3±¸°£ ¸ñ¿åºñ \126,000(\40,000 µ¿·¡°íºÎ´ã)
3) 3±¸°£ ¼®½Äºñ \1,000,000(\400,000µ¿·¡°íºÎ´ã)
4) 4±¸°£ Á¶½Äºñ \280,000(\105,000µ¿·¡°íºÎ´ã)
5) 4±¸°£ ¸ñ¿åºñ \180,200(\68,000µ¿·¡°íºÎ´ã)
=========================================================
ÇÕ °è : \1,709,200 Áß \646,000 µ¿·¡°í ºÎ´ãºÐ
µ¿·¡°íÁöºÒ¾× : 1) ÃâÁ¤½Ä µÚÇÃÀ̺ñ¿ë \1,361,120 (\680,560°³¼º°íºÎ´ã)
2) 1~2±¸°£ º¸Çè·á \152,500(\76,250 °³¼º°íºÎ´ã)
3) 3~4±¸°£ º¸Çè·á \148,300(\74,150 °³¼º°íºÎ´ã)
4) 4±¸°£ ±è¹ä \90,000 (\45,000 °³¼º°íºÎ´ã)
=========================================================
ÇÕ °è : \1,751,920 Áß \875,960 °³¼º°í ºÎ´ãºÐ
* ÃâÁ¤½Ä û¼Ò·á ȯºÒ¾× \200,000 (\100,000°³¼º°í¿¡ ȯºÒ)
* °³¼º°í¿¡ \200,000¼±Áö±Þ
=> \875,960+\200,000-\646,000-\100,000 = \329,960 À»
10¿ù25ÀÏ °³¼º°í·ÎºÎÅÍ ÀÔ±Ý ¿¹Á¤.
10¿ù25ÀÏ ÇöÀç : \\9,559,111 + \329,960 = \9,889,071
10¿ù26ÀÏ ÇöÀç \9,889,071 - \586,300 = \9,302,771 + \100,000
= \9,402,771 (ÃâÁ¤½Äõ¸·µî´ë¿©·á) (33ȸ¼º´Àç¼±¹è´ÔÈÄ¿ø±Ý)
10¿ù27ÀÏ ÇöÀç = \9,402,771 +\100,000 - \103,560 = \9,399,211
(45ȸ´ÃǪ¸¥ÈÄ¿ø±Ý)(3~4±¸°£°æºñ)
10¿ù31ÀÏ ÇöÀç \9,399,211 + \22,080(2È£Â÷°æºñ150,000¿ø¿¡¼ ³²Àº ±Ý¾×)
= \9,421,291
11¿ù2ÀÏ ÇöÀç \9,421,291 + \200,000(±¸¹Ì ¸Á¿ù ÈÄ¿ø±Ý) = \9,621,291
11¿ù7ÀÏ ÇöÀç \9,621,291 - \1,00,300(5~6±¸°£ºñ¿ë¼±Áö±Þ) = \8,620,991
11¿ù10ÀÏ ÇöÀç \8,620,991 + \1,050,000(ºÎ»êÂü°¡ºñ) = \9,670,991-\193,936
= \9,477,055 (5~6±¸°£ º¸Çè·á)
11¿ù10ÀÏ ¼±¹ß´ë ºñ¿ë : \130,000
11¿ù11ÀÏ ÇöÀç : \9,477,055 - \130,000 = \9,347,055
11¿ù11~12ÀÏ ¼öÀÔ : ºÎ»ê 47ȸ \500,000
Àç°æ 47ȸ \200,000
52ȸ(ÇÕµ¿)\1,000,000
56ȸ(ÇÕµ¿) \310,000
±èÀ¯ÀÏ(40ȸ)\100,000 (ÈÄ¿ø±Ý)
¹®¹«¿õ(38ȸ) \50,000(Âü°¡ºñ)
52ȸ Âü°¡ºñ \400,000
=================================
ÇÕ °è : \2,560,000
11¿ù11~12ÀÏ ÁöÃâ : ¾Æħ \70,000
¸ñ¿åºñ \92,000
µÚÇ®ÀÌ \1,006,700
¿©°üºñ \300,000
¾Æħ(12) \132,000
µÚÇ®ÀÌ(12)\630,000
Ä¿ÇÇ(12) \10,000
µµ¿ì¹ÌµÚÇ®ÀÌ\70,000
====================================
ÇÕ °è : \2,310,700
11¿ù13ÀÏ ÇöÀç : \9,347,055 + \2,560,000 - \2,310,700 = \9,596,355
11¿ù18ÀÏ,19ÀÏ ¼öÀÔÁöÃâ³»¿ª
*¼öÀÔ³»¿ë
±èÁø»ý(54ȸ)Âü°¡ºñ : \30,000
»çÇϸÁ¿ùȸÈÄ¿ø±Ý : \200,000
¹®ÇÑ¿µ(34ȸ)ÈÄ¿ø±Ý : \100,000
±èÇØÁß(43ȸ)ÈÄ¿ø±Ý : \200,000(Àç°æ¸Á¿ù»ê¾ÇȸȸÀå)
Àç°æ43ȸ ÈÄ¿ø±Ý : \200,000
À¯Ã¢¼ö(43ȸ)ÈÄ¿ø±Ý : \100,000
±è±¹ÁÖ(46ȸ)ÈÄ¿ø±Ý : \100,000
¼Õ¿ìÇö(52ȸ)ÈÄ¿ø±Ý : \500,000
============================================
ÇÕ °è ; \1,430,000
* ÁöÃâ ³»¿ª
7~8±¸°£ º¸Çè·á : \260,958(°³¼º°íºÐ : \178,250)
7±¸°£ ¸ñ¿åºñ : \110,000
¿î¿µºñ¼±Áö±Þ(ÀÓź¹) : \200,000
7±¸°£ µÚÇ®ÀÌ : \810,000
11/18ÀÏ ¾Æħ½Ä»ç : \145,000
¿©°üºñ : \411,500
11/19ÀÏ ¾Æħ½Ä»ç : \130,000
8±¸°£ ¸ñ¿åºñ : \110,000
8±¸°£ µÚÇ®ÀÌ : \755,000
±Í°æ½Ã Â÷³» À½·á¹× °£½Ä : \53,150
¹ö½º´ëÀýºñ¿ë : \950,000
==============================================
ÇÕ °è : \3,935,608
11¿ù20ÀÏ ÇöÀç : \9,596,355 + \1,430,000 - \3,935,608 = \7,090,747
11¿ù21ÀÏ ÇöÀç : \7,090,747 + \50,000(¿ÀºÀ¼®:41ȸ ÈÄ¿ø±Ý) = \7,140,747
11¿ù22ÀÏ ÇöÀç : \7,140,747 + \22,680 - \22,260 - \46,100 - \69,700 =
\7,025,367 - \200,000 = \6,825,367
* \22,680 : 2È£Â÷ °æºñÁß ³²Àº ±Ý¾×(ÀÔ±ÝµÉ ±Ý¾× : È«¿î¿µ47ȸ)
* \22,260 : 1È£Â÷ °æºñÁß ºÎÁ· ±Ý¾×(ÁöºÒÇÔ)
* \46,100 : 11/19±Í°æ½Ã À½·á ¹× °£½Ä²¨¸®
* \69,700 : ¼±¹ß´ë Â÷ºñ(¹Ú¼öÁø 42ȸ:ÁöºÒÇØ¾ß ÇÒ ±Ý¾×)
* \200,000 : Àç°æ 54ȸ ÈÄ¿ø±Ý ¹Ì³³¾×
11¿ù27ÀÏ ÇöÀç : \6,825,367 + \275,218 + \50,000 = \7,150,585
°³¼º°í¿¡¼ ÀÔ±ÝµÊ : \275,218 , Á¶Àç½Ä(45ȸ)Âü°¡ºñ
12¿ù07ÀÏ ÇöÀç : \7,150,585
ºÎ»ê ÈÄ¿ø±ÝÀº ¾ÆÁ÷ Á¤»êµÇÁö ¾ÊÀ½.
ÇöÀç Çà»ç°æºñ°¡ ¸¹ÀÌ ºÎÁ·ÇÑ »óȲÀÔ´Ï´Ù.
µ¿¹® ¿©·¯ºÐµéÀÇ ¸¹Àº ¼º¿øÀ» ºÎŹµå¸³´Ï´Ù.
°¨»çÇÕ´Ï´Ù.
Âü°¡ÀÚ Âü°¡ºñ ÈÄ¿ø ³»¿ª ÁöÃâ ³»¿ª
À¯¸Í¼®(45) \150,000 Á¦ÁÖ¸Á¿ùȸ : \300,000
¹®ÇÑ¿µ(34) \150,000 ±è¹Î¸ñ(45) : \200,000
Àü»ï¿µ(51) \150,000 ¹Ú¼öÁø(42) : \300,000
¼º´Àç(33) \150,000 ¹ÚºÀÇö(47) : \300,000
±è¹Î¸ñ(45) \100,000 ±è¿µÈ¯(56) : \100,000
ÀÌ»óŹ(49) \150,000 9/29¸ðÀÓȸºñ: \320,000
¹Ú½Â±Ô(45) \50,000 3ȸÀÌ¿ù±Ý : \463,511
ÀÌÀ±Àç(48) \150,000 44ȸ : \200,000
Á¶ÁÖ¿µ(55) \150,000 ±è»óÇö(47) : \200,000
¹®¹«¿õ(38) \50,000 ±è¼±¸¸(33) :\100,000
¹Ú¼öÁø(42) \150,000 Àü»ï¿µ(51) :\300,000
±èö¼ö(48) \50,000 Àç°æ45ȸ : \700,000
À±ÇÐÇö(58) \50,000 ¼Ûâȯ(47): \100,000
¾ö¹®¼·(58) \50,000 À¯¸Í¼®(45) : \2,000,000(9/29 ¸ðÀÓȸºñÆ÷ÇÔ)
±èÈ¿¿õ(58) \50,000 ÃÖÈ«½Ä(33) : \200,000
°¼º±Ù(58) \50,000 °³²Æ÷·³(¼Û¿µ³²:54):\200,000
Á¤½ÂÀç(58) \50,000 Àç°æ37ȸ : \200,000
±è¿íµ¿(45) \50,000 Àç°æ48ȸ : \500,000
ÀÌ»ïÇØ(45) \50,000 Àç°æ54ȸ : \200,000
¹®¸í¿í(46) \150,000 À̹èÇö : \100,000 (60ȸ)
°íµÎÇå(48) \50,000 ¹®ÇÑ¿µ(34) : \300,000
À̵θ®(48) \50,000 44ȸ±èÄ¥µÎ : \500,000(Çѱ¹»ê¾÷°ø´ÜÀÌ»çÀå´Ô)
°íâ°ü(58) \50,000 Àç°æµ¿Ã¢È¸ : \2,000,000
±èµ¿Âù(58) \50,000 Àç°æ¸Á¿ù»ê¾Çȸ: \1,000,000
Á¤¿øÈ(58) \50,000 ±èÈï±Ç(48) : \100,000
ÃÖ¼º¼ø(57) \50,000 ÀÓź¹(43) : \100,000
À̵¿À±(47) \150,000 Àå´ö¸¸(38) : \100,000
¹Ú´ëÈ£(45) \50,000 Àç°æ50ȸ : \500,000
À̴뿵(45) \50,000 ÀÌÀ±Àç(48) : \200,000
±èö¼ö(48) \50,000 ûÁÖ¸Á¿ùȸ : \100,000
±èº´È«(39) \150,000 Àå°æ¸í(51ȸ): \200,000
±èÀ¯ÀÏ(40) \150,000 Àç°æ 55ȸ : \300,000
¹Ú¼±ÇÏ(48) \150,000 ´ëÀü49ȸ : \100,000
À̵¿È£(53) \150,000 ±¸ºÀȸ(57) : \200,000 + »óÇ°±Ç(\100,000 È·Ô°¡)
±èö¿í(53) \150,000 ºÎ»ê45ȸ : \200,000
±è´ë°æ(52) \100,000 ¼º´Àç(33) : \100,000
¹ÚÁ¤±â(56) \50,000 45ȸ´ÃǪ¸§ : \100,000
¹ÚÈ¿Á¦(53) \50,000 ±¸¹Ì ¸Á¿ù : \200,000
°±ÙÅÂ(53) \50,000
¼º´°Ç(53) \50,000
==============================================================
10¿ù2ÀÏ ÇöÀç ÇÕ°è±Ý¾× : \3,383,511 + \400,000 = \3,783,511
10¿ù7ÀÏ ÇöÀç ÇÕ°è±Ý¾× : \3,783,511 + \400,000 = \ 4,183,511
10¿ù9ÀÏÇöÀç ÇÕ°è±Ý¾× : \4,183,511+\2,530,000 - \818,000 = \5,895,511
* ÃâÁ¤½ÄÀá½Ç¼±ÂøÀå »ç¿ë·á : \818,000
(¼öÀÔÇÕ°è : \6,713,511 ÁöÃâÇÕ°è : \818,000 )
10¿ù10ÀÏÇöÀçÇÕ°è±Ý¾× : \5,895,511+\800,000 = \6,695,511
10¿ù11ÀÏÇöÀçÇÕ°è±Ý¾× : \6,695,511 + \1,150,000 + \1,219,000= \9,064,511
\1,219,000ÀÇ ³»¿ª
=============================================
°³¼º°íºÎ´ãºñ¿ëÀÔ±Ý : ÃâÁ¤½Äºñ¿ë \409,000
Ç÷©Ä«µåºñ \60,000
À¯´ÏÆûºñ¿ë \750,000
============================================
ÇÕÀÌ \1,219,000
10¿ù12ÀÏÇöÀçÇÕ°è±Ý¾× : \9,064,511 + \3,950,000 = \13,014,511
ÁöÃâ °æÀÌ´ÞÁغñ¹°(±è¹ä,À½·á,°úÀϵî)¼±Áö±Þ:\2,000,300
==================================================
10/12ÀÏÇöÀç \11,014,211
10¿ù13ÀÏÇöÀç ÇÕ°è±Ý¾× : \11,014,211 + \400,000 - \152,500 = \11,261,711
* ´Þ¸®¹Ì º¸Çè±Ý \152,500 / 2 = \76,250(µ¿·¡°íºÎ´ã), ³ª¸ÓÁö´Â °³¼º°íºÎ´ã
10¿ù14ÀÏ ÃâÁ¤½Ä¶§ ÈÄ¿øÇØ ÁֽźÐÀÇ ¸í´ÜÀÔ´Ï´Ù.
ÇÑżø(33) : \20,000 ÀÌ»óÇü(48) : \100,000
±èÁÖº¹(33) : \20,000 À̽¿ì(48) : \20,000
À¯Ãæ±Ù(33) : \20,000 °¼®ÁÖ(49) : \50,000
¹®¿µ»ó(37) : \350,000 À̳²¼ö(49) : \50,000
±è½Â³²(40) : \20,000 À¯Àç¸í(50) : \100,000
°Ã¶Èñ(40) : \20,000 ±è½ÃÇÏ(51) : \100,000
¿ÀºÀ¼®(41) : \20,000 ¼ÛÇØÁØ(51) : \20,000
ÀÌÀç°ï(41) : \20,000 ½Å¿ë°æ(51) : \20,000
½Åµ¿¿À(42) : \20,000 ¼Û½Â±â(51) : \20,000
±èÁ¤°É(43) : \100,000 ¹ÚÁõ±Ô(51) : \20,000
±èÇü¸¸(45) : \20,000 ÀÌ»óº¹(51) : \20,000
±èÁ¤¿í(45) : \20,000 ¹ÚÅ¿Á(53) : \20,000
¹Ú±ÔÈ£(45) : \20,000 ½ÉÀç¼®(53) : \20,000
ÀÓ±¤¼ö(45) : \20,000 ±èâ¹Î(56) : \100,000
¾çÈñ°£(45) : \20,000 ÀÌ¿ëÇÐ(56) : \20,000
±è±¹º¸(45) : \50,000 ±ÇÀÍÇö(57) : \20,000
Àü¿ë¹è(46) : \100,000 Á¶º´¼®(57) : \20,000
À̼öÈÍ(46) : \20,000 Àü°æÈÆ(57) : \20,000
ÇÑÈ«¼®(46) : \20,000 Àå¼ø¿ë(61) : \20,000
À±»óö(47) : \50,000 ÀÌÁ¾°©(64) : \20,000
===================================================
ÇÕ : \1,680,000 - \748,000(14,15ÀÏ °æºñ) = \932.000
15ÀÏ ±è¿ì¿µ(36)¼±¹è´Ô²²¼ Æ÷µµ¿Í \300,000À» ÈÄ¿øÇϼ̽À´Ï´Ù.
±×·¡¼ Àüü ÇÕÀÌ \1,232,000 ÀÔ´Ï´Ù.
Áö±Ý±îÁöÀÇ ¼öÀÍ¹× ÁöÃâ Ãѱݾ×Àº
10¿ù16ÀÏ ÇöÀç \12,493,711+\700,000 = \13,193,711 ÀÔ´Ï´Ù.
10¿ù17ÀÏ ÇöÀç \13,193,711 + \150,000 = \ 13,343,711-\700=\13,343,011
(ÃâÁ¤½Ä¶§ ºñ»ó¿ëÀ¸·Î \200,000ÀÎÃâ½Ã ºñ¿ë \700ÀÓ)
10¿ù19ÀÏ Çö¼ö¸·ºñ¿ëÁöÃâ : \270,300(Çö¼ö¸·ºñ¿ë+±ÝÀ¶ºñ¿ë\300)
10¿ù19ÀÏ ÇöÀç \13,072,711 ÀÔ´Ï´Ù.
10¿ù22ÀÏ ÇöÀç \13,072,711 + \900,000 - \1,063,300= \12,909.411
*\900,000³»¿ª : ûÁÖ¸Á¿ùȸ : \100,000
Àå°æ¸í(51ȸ): \200,000
Àç°æ 55ȸ : \300,000
´ëÀü49ȸ : \100,000
±¸ºÀȸ(57) : \200,000
*\1,063,300³»¿ª : 1)10/21 ¾Æħ \90,000
2)10/21 ¼÷¹Ú·á \275,000
3)10/22 µÚÇ®ÀÌ \250,000
4) 3~4±¸°£º¸Çè·á \148,300
5) ¿î¿µÆÀÃß°¡ºñ¿ë \100,000
6) °³¼º°íºñ¿ë¼±Áö±Þ\200,000
10¿ù23ÀÏ ÇöÀç \12,909,411 + \300,000 = \13,209,411
10¿ù24ÀÏ ÇöÀç \13,209,411 + \250,000 - \3,900,300 = \9,559,111
<°³¼º°í¿ÍÀÇ °øµ¿»ç¿ëÇÑ ºñ¿ë Á¤»ê>
°³¼º°íÁöºÒ¾× : 1) 2±¸°£ ¸ñ¿åºñ \123,000(\33,000 µ¿·¡°íºÎ´ã)
2) 3±¸°£ ¸ñ¿åºñ \126,000(\40,000 µ¿·¡°íºÎ´ã)
3) 3±¸°£ ¼®½Äºñ \1,000,000(\400,000µ¿·¡°íºÎ´ã)
4) 4±¸°£ Á¶½Äºñ \280,000(\105,000µ¿·¡°íºÎ´ã)
5) 4±¸°£ ¸ñ¿åºñ \180,200(\68,000µ¿·¡°íºÎ´ã)
=========================================================
ÇÕ °è : \1,709,200 Áß \646,000 µ¿·¡°í ºÎ´ãºÐ
µ¿·¡°íÁöºÒ¾× : 1) ÃâÁ¤½Ä µÚÇÃÀ̺ñ¿ë \1,361,120 (\680,560°³¼º°íºÎ´ã)
2) 1~2±¸°£ º¸Çè·á \152,500(\76,250 °³¼º°íºÎ´ã)
3) 3~4±¸°£ º¸Çè·á \148,300(\74,150 °³¼º°íºÎ´ã)
4) 4±¸°£ ±è¹ä \90,000 (\45,000 °³¼º°íºÎ´ã)
=========================================================
ÇÕ °è : \1,751,920 Áß \875,960 °³¼º°í ºÎ´ãºÐ
* ÃâÁ¤½Ä û¼Ò·á ȯºÒ¾× \200,000 (\100,000°³¼º°í¿¡ ȯºÒ)
* °³¼º°í¿¡ \200,000¼±Áö±Þ
=> \875,960+\200,000-\646,000-\100,000 = \329,960 À»
10¿ù25ÀÏ °³¼º°í·ÎºÎÅÍ ÀÔ±Ý ¿¹Á¤.
10¿ù25ÀÏ ÇöÀç : \\9,559,111 + \329,960 = \9,889,071
10¿ù26ÀÏ ÇöÀç \9,889,071 - \586,300 = \9,302,771 + \100,000
= \9,402,771 (ÃâÁ¤½Äõ¸·µî´ë¿©·á) (33ȸ¼º´Àç¼±¹è´ÔÈÄ¿ø±Ý)
10¿ù27ÀÏ ÇöÀç = \9,402,771 +\100,000 - \103,560 = \9,399,211
(45ȸ´ÃǪ¸¥ÈÄ¿ø±Ý)(3~4±¸°£°æºñ)
10¿ù31ÀÏ ÇöÀç \9,399,211 + \22,080(2È£Â÷°æºñ150,000¿ø¿¡¼ ³²Àº ±Ý¾×)
= \9,421,291
11¿ù2ÀÏ ÇöÀç \9,421,291 + \200,000(±¸¹Ì ¸Á¿ù ÈÄ¿ø±Ý) = \9,621,291
11¿ù7ÀÏ ÇöÀç \9,621,291 - \1,00,300(5~6±¸°£ºñ¿ë¼±Áö±Þ) = \8,620,991
11¿ù10ÀÏ ÇöÀç \8,620,991 + \1,050,000(ºÎ»êÂü°¡ºñ) = \9,670,991-\193,936
= \9,477,055 (5~6±¸°£ º¸Çè·á)
11¿ù10ÀÏ ¼±¹ß´ë ºñ¿ë : \130,000
11¿ù11ÀÏ ÇöÀç : \9,477,055 - \130,000 = \9,347,055
11¿ù11~12ÀÏ ¼öÀÔ : ºÎ»ê 47ȸ \500,000
Àç°æ 47ȸ \200,000
52ȸ(ÇÕµ¿)\1,000,000
56ȸ(ÇÕµ¿) \310,000
±èÀ¯ÀÏ(40ȸ)\100,000 (ÈÄ¿ø±Ý)
¹®¹«¿õ(38ȸ) \50,000(Âü°¡ºñ)
52ȸ Âü°¡ºñ \400,000
=================================
ÇÕ °è : \2,560,000
11¿ù11~12ÀÏ ÁöÃâ : ¾Æħ \70,000
¸ñ¿åºñ \92,000
µÚÇ®ÀÌ \1,006,700
¿©°üºñ \300,000
¾Æħ(12) \132,000
µÚÇ®ÀÌ(12)\630,000
Ä¿ÇÇ(12) \10,000
µµ¿ì¹ÌµÚÇ®ÀÌ\70,000
====================================
ÇÕ °è : \2,310,700
11¿ù13ÀÏ ÇöÀç : \9,347,055 + \2,560,000 - \2,310,700 = \9,596,355
11¿ù18ÀÏ,19ÀÏ ¼öÀÔÁöÃâ³»¿ª
*¼öÀÔ³»¿ë
±èÁø»ý(54ȸ)Âü°¡ºñ : \30,000
»çÇϸÁ¿ùȸÈÄ¿ø±Ý : \200,000
¹®ÇÑ¿µ(34ȸ)ÈÄ¿ø±Ý : \100,000
±èÇØÁß(43ȸ)ÈÄ¿ø±Ý : \200,000(Àç°æ¸Á¿ù»ê¾ÇȸȸÀå)
Àç°æ43ȸ ÈÄ¿ø±Ý : \200,000
À¯Ã¢¼ö(43ȸ)ÈÄ¿ø±Ý : \100,000
±è±¹ÁÖ(46ȸ)ÈÄ¿ø±Ý : \100,000
¼Õ¿ìÇö(52ȸ)ÈÄ¿ø±Ý : \500,000
============================================
ÇÕ °è ; \1,430,000
* ÁöÃâ ³»¿ª
7~8±¸°£ º¸Çè·á : \260,958(°³¼º°íºÐ : \178,250)
7±¸°£ ¸ñ¿åºñ : \110,000
¿î¿µºñ¼±Áö±Þ(ÀÓź¹) : \200,000
7±¸°£ µÚÇ®ÀÌ : \810,000
11/18ÀÏ ¾Æħ½Ä»ç : \145,000
¿©°üºñ : \411,500
11/19ÀÏ ¾Æħ½Ä»ç : \130,000
8±¸°£ ¸ñ¿åºñ : \110,000
8±¸°£ µÚÇ®ÀÌ : \755,000
±Í°æ½Ã Â÷³» À½·á¹× °£½Ä : \53,150
¹ö½º´ëÀýºñ¿ë : \950,000
==============================================
ÇÕ °è : \3,935,608
11¿ù20ÀÏ ÇöÀç : \9,596,355 + \1,430,000 - \3,935,608 = \7,090,747
11¿ù21ÀÏ ÇöÀç : \7,090,747 + \50,000(¿ÀºÀ¼®:41ȸ ÈÄ¿ø±Ý) = \7,140,747
11¿ù22ÀÏ ÇöÀç : \7,140,747 + \22,680 - \22,260 - \46,100 - \69,700 =
\7,025,367 - \200,000 = \6,825,367
* \22,680 : 2È£Â÷ °æºñÁß ³²Àº ±Ý¾×(ÀÔ±ÝµÉ ±Ý¾× : È«¿î¿µ47ȸ)
* \22,260 : 1È£Â÷ °æºñÁß ºÎÁ· ±Ý¾×(ÁöºÒÇÔ)
* \46,100 : 11/19±Í°æ½Ã À½·á ¹× °£½Ä²¨¸®
* \69,700 : ¼±¹ß´ë Â÷ºñ(¹Ú¼öÁø 42ȸ:ÁöºÒÇØ¾ß ÇÒ ±Ý¾×)
* \200,000 : Àç°æ 54ȸ ÈÄ¿ø±Ý ¹Ì³³¾×
11¿ù27ÀÏ ÇöÀç : \6,825,367 + \275,218 + \50,000 = \7,150,585
°³¼º°í¿¡¼ ÀÔ±ÝµÊ : \275,218 , Á¶Àç½Ä(45ȸ)Âü°¡ºñ
12¿ù07ÀÏ ÇöÀç : \7,150,585
ºÎ»ê ÈÄ¿ø±ÝÀº ¾ÆÁ÷ Á¤»êµÇÁö ¾ÊÀ½.
ÇöÀç Çà»ç°æºñ°¡ ¸¹ÀÌ ºÎÁ·ÇÑ »óȲÀÔ´Ï´Ù.
µ¿¹® ¿©·¯ºÐµéÀÇ ¸¹Àº ¼º¿øÀ» ºÎŹµå¸³´Ï´Ù.
°¨»çÇÕ´Ï´Ù.