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Àß Ã¬°Ü ¹ÞÀ¾½Ã´Ù. ½Çºñº¸Çè±Ý~~ |
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¿Ã¸°ÀÌ : sago114 ( 2015.10.22 15:34 ; From : 14.39.156.134 )
Á¶È¸ : 7668 ȸ
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ÃÖ±Ù¿¡ »ó´ã¹ÞÀº »ç·ÊÀÔ´Ï´Ù.
2013³âµµ °¡ÀÔÇÑ ½Çºñº¸ÇèÀ̸ç,
ÀÔ¿øÀÇ·áºñÀÇ 90%¸¦ Áö±Þ¹Þ´Â °è¾àÀÔ´Ï´Ù.
Ä¡·áºñ ¹ß»ý ³»¿ëÀº ´ÙÀ½°ú °°¾Ò½À´Ï´Ù.
(ÀÌ´Â Ä¡·áºñ¸í¼¼¼ ¹× ¿µ¼öÁõÀ» ´Ù½Ã ºÐ¼®ÇÑ °á°úÀÔ´Ï´Ù)
1. »ó±Þº´½Ç·á Â÷¾× : 700,000¿ø(±âÁغ´½Ç·á Á¦¿ÜÇÑ ±Ý¾×)
2. ¿ä¾ç±Þ¿© º»Àκδã±Ý ¹× ºñ±Þ¿© ÇÕ°è¾× : 670,000¿ø
´Ü Á¦ Áõ¸í·á(Áø´Ü¼´ë µî) : 25,000¿ø
3. ȯÀÚ º»Àκδã±Ý °è : 1,370,000¿ø
4. º´¿ø ȸ¿ø ÇÒÀÎ 5% : 1,370,000¿ø * 5% = 68,500¿ø
5. ȯÀÚ ÃÖÁ¾ºÎ´ã¾× : 1,306,250¿ø
º¸Çèȸ»ç°¡ ½Çºñº¸Çè±ÝÀ¸·Î Áö±ÞÇÑ ±Ý¾×Àº 859,500¿øÀ̾úÀ¸¸ç,
³»¿ªÀ» ¼³¸íÇØ´Þ¶ó°í ÇÏÀÚ ´ÙÀ½°ú °°ÀÌ ¸»Çß´Ù°í ÇÕ´Ï´Ù.
1. »ó±Þº°½Ç·á Â÷¾× : 700,000¿ø * 50% = 350,000¿ø
2. º»Àκδã±Ý 90% Áö±Þ¾× : 670,000¿ø * 90% = 603,000¿ø
3. Áö±Þ´ë»ó ÀÇ·áºñ : 350,000¿ø + 603,000¿ø = 953,000¿ø
4. °øÁ¦¾× : 68,500¿ø(º´¿øȸ¿ø ÇÒÀξ×) + 25,000¿ø(Á¦Áõ¸í·á) = 93,500¿ø
5. Áö±Þº¸Çè±Ý : Áö±Þ´ë»óÀÇ·áºñ - °øÁ¦¾×
= 953,000¿ø - 93,500
= 859,500¿ø
±×·¯³ª ÀÌ´Â À߸øµÈ °è»êÀÔ´Ï´Ù.
º¸Çèȸ»ç°¡ ½Çºñº¸Çè Áö±Þº¸Çè±ÝÀ» 1Â÷ °è»êÇÑ´ë·Î
º´¿ø ȸ¿ø ÇÒÀÎ±Ý 68,500¿ø°ú Á¦Áõ¸í·á 25,000¿øÀÌ
½Çºñº¸Çè±Ý Áö±Þ ´ë»ó¿¡¼ Á¦¿ÜµÇ´Â °æ¿ì¶ó ÇÏ´õ¶óµµ
½Çºñº¸Çè±ÝÀº ´ÙÀ½°ú °°ÀÌ °è»êµÇ¾î¾ß ÇÕ´Ï´Ù.
Áï, ¸ÕÀú ½Çºñº¸Çè ÀÇ·áºñ Áö±Þ ´ë»ó±Ý¾×À» »êÁ¤ÇÑ ÈÄ
(°øÁ¦±Ý¾×À» Á¦¿ÜÇÏ¿© ȯÀÚ º»ÀÎÀÌ ºÎ´ãÇÑ ±Ý¾×À» ¸ÕÀú »êÁ¤ÇÑ ÈÄ)
´ÙÀ½ ¾à°ü¿¡ ÀÇÇÑ Áö±Þº¸Çè±ÝÀ» °è»êÇØ¾ß ÇÕ´Ï´Ù.
±×¸®°í ±× °á°ú´Â ´ÙÀ½°ú °°½À´Ï´Ù.
1. »ó±Þº´½Ç·á Â÷¾× : (700,000¿ø - ÇÒÀξ×) * 50%
= [700,000¿ø - (700,000¿ø * 5%)] * 50%
= (700,000¿ø - 35,000¿ø) * 50%
= 332,500¿ø
2. ½Çºñº¸Çè±Ý 90% Áö±Þ¾× : [670,000¿ø - (°øÁ¦¾×] * 90%
= [670,000¿ø - (93,500 - 700,000 * 5%)] * 90%
= [670,000¿ø - (93,500 - 35,000] * 90%
= (670,000¿ø - 58,500¿ø) * 90%
= 611,500¿ø * 90%
= 550,3505¿ø
3. ½Çºñº¸Çè Áö±Þº¸Çè±Ý : 332,500 + 550,3505¿ø = 882,850¿ø
Áï,º¸Çèȸ»ç°¡ ºÐ·ùÇÑ ½Çºñº¸Çè±Ý Áö±Þ´ë»ó ÀÇ·áºñ°¡ Ÿ´çÇÏ´Ù ÇÏ´õ¶óµµ
ȯÀÚº»ÀÎÀÌ ºÎ´ãÇÑ Ä¡·áºñ¸¦ ±âÁØÀ¸·Î Áö±Þº¸Çè±ÝÀ» °è»êÇØ¾ß ÇϹǷÎ
(°øÁ¦¹ÞÀ» ±Ý¾×À» ¸ÕÀú Á¦¿ÜÇÑ ÈÄ ¾à°ü¿¡ µû¸¥ Áö±ÞÀ²¿¡ ÀÇÇØ »êÁ¤ÇØ¾ß ÇϹǷÎ)
À§ »ç·Ê¿¡¼ º¸Çè¼öÀÍÀÚ°¡ Á¤´çÇÏ°Ô Áö±Þ¹Þ¾Æ¾ß ÇÒ ±Ý¾×Àº
859,500¿øÀÌ ¾Æ´Ñ 882,850¿øÀÌ µÇ´Âµ¥,
º¸Çèȸ»çÀÇ À߸øµÈ °è»ê¿¡ ÀÇÇØ ±× Â÷¾×ÀÎ
23,350¿øÀ» ´ú ¹ÞÀº ¼ÀÀÌ µË´Ï´Ù.
(¤»¤» ÀÌ·± »ç·Ê°¡ ¸¹Áö ¾ÊÀ»±î¿ä?)
±×·±µ¥ ´õ Å« ¹®Á¦´Â ȯÀÚ°¡ º´¿øÀ¸·ÎºÎÅÍ ÇÒÀιÞÀº ±Ý¾×(ÃÑ È¯Àںδã±ÝÀÇ 5%±Ý¾×)Àº
½Çºñº¸Çè±Ý Áö±Þ´ë»óÀÇ·áºñ¿¡¼ Á¦¿ÜµÇ´Â °ÍÀÌ ¾Æ´Ï¶ó
´ç¿¬È÷ Æ÷ÇԵǾî¾ß ÇÑ´Ù´Â °ÍÀÔ´Ï´Ù.
ÀÌ´Â ¾à°ü³»¿ëÀ» ¸é¹ÐÈ÷ Àо¸é ±× °á·ÐÀ» ¾òÀ» ¼ö ÀÖ½À´Ï´Ù.
±× °æ¿ì À§ »ç·Ê¿¡¼ º¸Çè¼öÀÍÀÚ°¡ Áö±Þ¹Þ¾ß ÇÒ ±Ý¾×Àº
859,500¿øÀÌ ¾Æ´Ñ 930,500¿øÀÌ µÇ´Â °ÍÀÔ´Ï´Ù.
1. »ó±Þº´½Ç·á Â÷¾× : 700,000¿ø * 50% = 350,000¿ø
2. ½Çºñº¸Çè Áö±Þ´ë»ó ÀÇ·áºñ : ȯÀںδã¾× - Á¦Áõ¸í·á
= 670,000¿ø - 25,000¿ø
= 645,000¿ø
3. ½Çºñº¸Çè±Ý 90% Áö±Þ¾× : 645,000¿ø * 90%
= 580,500¿ø
4. ½Çºñº¸Çè Áö±Þº¸Çè±Ý : 350,000¿ø + 580,500¿ø
= 930,500¿ø
µû¶ó¼ »ç·ÊÀÇ °æ¿ì º¸Çèȸ»ç°¡ 71,000¿øÀ» ´ú Áö±ÞÇÑ ¼ÀÀ̾ú°í,
ÀÌ´Â 2Â÷·Ê¿¡ °ÉÃÄ ´ÙÅõ¾î(±×·¡µµ °è»ê À߸øÀ» ½±°Ô ÀÎÁ¤ÇÏÁö ¾Ê¾ÒÀ½)
´ú ¹ÞÀº 71,000¿øÀ» ±â¾îÄÚ ´Ù ¹Þ°Ô µÇ¾ú½À´Ï´Ù.
¤¾¤¾¤¾ ´«¶ß°í ÄÚº£¾î °¡´Â º¸Çè±Þ Áö±Þ»ç·ÊÀÔ´Ï´Ù.
»ç°í114
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