HOME / ¹®¼°øÀ¯ / ¸®Æ÷Æ®/³í¹® / ±âŸ¸®Æ÷Æ®
0
0°ÇÀÇ Èı⺸±âÇö±ÝÈ帧ǥ °³·Ð¿¡ ´ëÇØ ±â¼úÇÑ ¸®Æ÷Æ® Âü°íÀÚ·áÀÔ´Ï´Ù.
1Àå Çö±ÝÈ帧ǥÀÇ ¸ñÀû
2Àå Çö±ÝÈ帧ǥÀÇ ³»¿ë
1. Çö±ÝÈ帧ǥ¿¡ Æ÷ÇԵǴ Ç׸ñ
2. Çö±ÝÈ帧ǥÀÇ ³»¿ë
3Àå Çö±ÝÈ帧ǥÀÇ ÀÛ¼º
1. Çö±ÝÈ帧ǥÀÇ ÀÛ¼ºÀåÂ÷
2. Çö±ÝÈ帧ǥ ÀÛ¼ºÀÇ ¿¹
Çö±ÝÈ帧ǥ °íÁ¤ºÎä * ¼øõ´ëÇб³ ȸ°èÇаú ¹Úö¿ì * Á¦1Àý Çö±ÝÈ帧ǥÀÇ ¸ñÀû Á¦2Àý Çö±ÝÈ帧ǥÀÇ ³»¿ë
1.Çö±ÝÈ帧ǥ¿¡ Æ÷ÇԵǴ Ç׸ñ
2.Çö±ÝÈ帧ǥÀÇ ³»¿ë
Á¦3Àý Çö±ÝÈ帧ǥÀÇ ÀÛ¼º
1.Çö±ÝÈ帧ǥÀÇ ÀÛ¼ºÀýÂ÷
2.Çö±ÝÈ帧ǥ ÀÛ¼ºÀÇ ¿¹
Á¦ 20Àå Çö±ÝÈ帧ǥ °íÁ¤ºÎä * ¼øõ´ëÇб³ ȸ°èÇаú ¹Úö¿ì * Á¦ 1 Àý Çö±ÝÈ帧ǥÀÇ ¸ñÀû *
Çö±ÝÈ帧ǥ(statement of cash flows): À繫»óÅÂÇ¥¿¡ º¸°íÇÏ´Â Çö±Ý¹×Çö±Ý¼ºÀÚ»êÀÇ
º¯µ¿¿¡ °üÇÑ ¼¼ºÎÁ¤º¸¸¦ Á¦°øÇÏ¿© ±â¾÷ÀÇ À繫Á¤º¸ÀÌ¿ëÀÚ¿¡°Ô
¹Ì·¡Çö±ÝÈ帧ÀÇ ±Ý¾×, ½Ã±â ¹× ºÒÈ®½Ç¼ºÀ» Æò°¡ÇÏ´Â µ¥ À¯¿ëÇÑ Á¤º¸ÀÇ
Á¦°ø
ÀÌÀͼºÀÌ ÁÁ°í À繫»óÅ°¡ ÁÁ´õ¶óµµ ´Ü¼øÈ÷ Çö±Ý°áÁ¦ ´É·ÂÀÇ ºÎÁ·À¸·Î ÈæÀÚµµ»êÀ» ÇÏ´Â ±â¾÷µéµµ ÀÖ´Ù.
Æ÷°ý¼ÕÀÍ°è»ê¼, À繫»óÅÂÇ¥¿Í ÀÚº»º¯µ¿º¸°í¼µµ Çö±ÝÈ帧¿¡ °üÇÑ Á¤º¸¸¦ ¾î´À Á¤µµ Á¦°ø.
±×·¯³ª Æ÷°ý¼ÕÀÍ°è»ê¼ÀÇ ÀÌÀÍÀº ¹ß»ýȸ°è¿¡ ±Ù°ÅÇÏ°í À繫»óÅÂÇ¥ÀÇ ¸¹Àº Ç׸ñÀÌ ¿ø°¡¿øÄ¢¿¡ ±Ù°ÅÇϸç, ÀÚº»º¯µ¿Ç¥´Â ÀϺΠ°æ¿ì(¿¹, Çö±Ý¹è´ç±Ý, À¯»óÁõÀÚ)¸¦ Á¦¿ÜÇÏ°í´Â Çö±Ý¿¡ °üÇÑ Á¤º¸¸¦ º°·Î Á¦°øÇÏÁö ¸øÇÑ´Ù.
´Ù¸¥ À繫Á¦Ç¥¿¡ °ø½ÃµÈ °ü·Ã Á¤º¸¿Í ÇÔ²² »ç¿ëµÉ ¶§, Çö±ÝÈ帧ǥ°¡ Á¦°øÇÏ´Â Á¤º¸´Â À繫Á¤º¸ÀÌ¿ëÀÚ°¡ ±â¾÷¿¡ °üÇÑ Çö±ÝÈ帧À» Æò°¡ÇÏ´Â µ¥ À¯¿ëÇÏ´Ù.
* Á¦2Àý Çö±ÝÈ帧ǥÀÇ ³»¿ë
1.Çö±ÝÈ帧ǥ¿¡ Æ÷ÇԵǴ Ç׸ñ
Çö±Ý°ú Çö±Ý¼ºÀÚ»êÀÇ º¯µ¿À» º¸°í
(1) Çö ±Ý
Çö±Ý(cash): º¸À¯ Çö±Ý(cash on hand)°ú ¿ä±¸ºÒ¿¹±Ý(demand deposits)
º¸À¯ Çö±Ý: ÁöÆó, ÁÖÈ, ¿øÈ·Î ÀüȯÀÌ ¿ëÀÌÇÑ ¿ÜÈ(´Þ¶ó, ¿£È µî),
ÅëÈ´ë¿ëÁõ±Ç(¿ìÆíȯ, Àü½Åȯ, ŸÀιßÇà ¼öÇ¥, ÀÚ±â¾Õ¼öÇ¥ µî)
2.¿ä±¸ºÒ¿¹±Ý: º¸Å뿹±Ý, ´çÁ¿¹±Ý µî
*
(2) Çö±Ý¼ºÀÚ»ê
Çö±Ý¼ºÀÚ»ê(cash equivalents): ´ÙÀ½ Ư¼ºÀ» °¡Áø À¯µ¿¼ºÀÌ ¸Å¿ì ³ôÀº ÃÊƯ±Þ´Ü±âÅõÀÚÀÚ»ê
È®Á¤µÈ ±Ý¾×ÀÇ Çö±Ý À¸·ÎÀÇ ÀüȯÀÌ ¿ëÀÌ ÇÏ´Ù
.
2. (ÀÌÇÏ »ý·«)
¹ÞÀº º°Á¡
0/5
0°³ÀÇ º°Á¡
¹®¼°øÀ¯ ÀڷḦ µî·ÏÇØ ÁÖ¼¼¿ä.
¹®¼°øÀ¯ Æ÷ÀÎÆ®¿Í Çö±ÝÀ» µå¸³´Ï´Ù.
Æ÷ÀÎÆ® : ÀÚ·á 1°Ç´ç ÃÖ´ë 5,000P Áö±Þ
Çö±Ý : ÀÚ·á 1°Ç´ç ÃÖ´ë 2,000¿ø Áö±Þ