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[정보,경제,회계]part 1.'분식회계'에 대해 알아보자.alaboza
부버해이
2013-05-09
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<p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;" lang="EN-US"><embed src="https://ncache.ilbe.com/files/attach/new/20130508/377678/80015250/1194211822/4cd093d2d100f3609873b0c7cceba501.swf" allowscriptaccess="never" allownetworking="internal" style="max-width:100%;" type="application/x-shockwave-flash"></span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;" lang="EN-US"></span> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;" lang="EN-US"></span> </p><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;" lang="EN-US"><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;"> 일게이들 잘있엇</span><span style="letter-spacing: 0pt; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-fareast-font-family: HY신명조;">盧</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">? </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">바빳어요 요새</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">... </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">오늘은 분식회계에 대해 써보았다</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">인생살면서 재무상태표라는 것을 한번쯤 볼것이니</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">한번쯤 봐두는것도 나쁘지 않다</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">. </span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0" align="center"><img alt="3injo.PNG" class="-lazy-image" src="/img/transparent.gif" data="https://ncache.ilbe.com/files/attach/new/20130508/377678/80015250/1194211822/50cd88542bfbadb8d085be4f373f4e1d.PNG" width="604" height="402"><div align="left"> </div><p></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0" align="center"><span style="mso-fareast-font-family: 함초롬바탕;">본 내용과 관련없음</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0" align="center"><img alt="2010082800164_0.jpg" class="-lazy-image" src="/img/transparent.gif" data="https://ncache.ilbe.com/files/attach/new/20130508/377678/80015250/1194211822/01367eb25a52d748431da804781b9a04.jpg" width="480" height="495"> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0" align="center"><span style="mso-fareast-font-family: 함초롬바탕;">분식회계로 망한 네오세미테크의 개미곡소리 시전</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0" align="center"> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o></o></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-family: HY신명조; font-size: 11pt;" lang="EN-US"> </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">분식회계란 기업이 한 회계 연도의 영업실적과 연도 말의 재무상태 등의 재무정보를 포괄손익계산서나 재무상태표등의 재무제표로 전달하면서 재무정보를 왜곡하여 사실과 다르게 표시하는 것을 의미해</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">경영성과</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">재무상태 등 한 기업의 정보는 주로 그 기업이 작성하는 회계장부를 통해 수많은 이해관계자 등에게 제공되는데</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">, </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">기업들은 이를 이쁘게 만들어서 경영자는 경영성과를</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">, </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">회사는 이해관계자들에게는 좋은 평가를 받을 수 있어</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">그래서 많은 기업들이 회계를 분식하고자 하는 유혹에 빠지기 쉬워</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">예를 들어</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">, </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">회사가 매출액이 크고 순이익이 많으면 우량 기업으로 인정받자나</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">이렇게 되면 그렇지 않은 기업보다 상대적으로 자본시장에서 자금을 차입하기가 쉬워진다</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">그리고 차입 자금에 대한 금리도 낮아지므로 비용절감의 효과도 있어</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">또한 주식시장에서는 재무제표를 공시할 때 순이익이 높으면 주가가 그만큼 상승하는 경향이 있어</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">따라서 기업은 회계장부를 조작해서라도 비용절감과 주가상승의 효과를 얻으려는 유혹에 빠지기 쉬워지게 되는거지</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">..</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><o></o> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0" align="center"><span style="font-family: HY신명조; font-size: 11pt;" lang="EN-US"> <img alt="untitled.png" class="-lazy-image" src="/img/transparent.gif" data="https://ncache.ilbe.com/files/attach/new/20130508/377678/80015250/1194211822/b8ccf6aa64920ebcc7443c414ce2a2d6.png" width="478" height="312"> </span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0" align="center"><span style="font-family: HY신명조; font-size: 11pt;" lang="EN-US">(단위: 조원) </span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-family: HY신명조; font-size: 11pt;" lang="EN-US"></span> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-family: HY신명조; font-size: 11pt;" lang="EN-US"> </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">분식회계를 하는 방법으로는 크게 </span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">4</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">가지로 분류하고 있어</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">하나는 가공매출액을 만드는 방법이 있고</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">, </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">재고자산을 과대계상 하는 방법도 있지</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">, </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">또 부채를 과소계상 하여 자본을 크게 만드는 방법도 있고</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">, </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">비용을 과소계상하여 수익을 크게 만드는 방법이 있어</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">..</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> <o></o></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-family: HY신명조; font-size: 11pt;" lang="EN-US"></span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;"> 가공매출액이란 제품을 제조하여 팔지도 않았음에도 불구하고 허위로 만들어진 매출을 말해</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">즉</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">, </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">제품을 만들지 않았거나</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">, </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">만들었더라도 판매하지도 않은 상황에서 매출을 한 것처럼 재무제표에 매출액을 계상하는 방법으로 이 경우 당기 순이익을 높이는 수법이야</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">전년도에 비해 당해 연도 매출액이 비정상적으로 크게 증가한 경우 매출채권을 분식하지 않았나 의심해 볼 수 있다</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">이는 다르게 볼 수도 있어</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">매출채권을 분식하는 법도 여러 가지인데 바로 대손</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">(</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">진짜 팔았는데 때먹힌 채권</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">)</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">을 인식하지 않아도 동일한 효과가 난다</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">이것은 회계기준상 추정에 의존하기 때문에 상당히 주관적이므로 분식인지 아닌지 아리송할때가 많아</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">..</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> <o></o></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-family: HY신명조; font-size: 11pt;" lang="EN-US"> </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">기업은 제품을 만들고서 팔리지 않으면 이를 재고로 보유하지 않겟</span><span style="letter-spacing: 0pt; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-fareast-font-family: HY신명조;">盧</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">? </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">이러한 재고는 자산의 형태로 보유하게 되는 바</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">, </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">재고자산의 가치를 높게 부풀리거나 그 재고량을 늘리는 방법으로 기업의 보유자산을 늘리는 방법이야</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">이미 판매한 재고자산을 계속 보유한 것처럼 처리해 당기순이익을 부풀리기도 해</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> <o></o></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-family: HY신명조; font-size: 11pt;" lang="EN-US"></span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;"> 부채가 높은 기업은 자본시장에서 낮은 평가를 받게 되자나</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">가능한 한 부채를 낮은 수준으로 유지하는 것이 기업의 입장에서는 유리하다</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">그래서 부채가 있음 에도 불구하고 재무제표에 기재하지 않는 것도 분식회계 방법 중 하나야</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> <o></o></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-family: HY신명조; font-size: 11pt;" lang="EN-US"> </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">비용을 뒤로 미뤄서 당기순이익을 부풀리는 방법이야</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">비용 중 주로 감가상각방법을 변경하는 수법을 악용하는 것으로 알려지고 있지</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">전년도에 비해서 유형자산에 대한 감가상각비를 작게 계상하는 방법으로 변경하는 것이야</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">이밖에 사용가치가 없어 폐기시킨 자산을 손실처리하지 않는</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">, </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">즉 가공의 불용 설비를 장부상에 계상 하거나 의미 없는 연구비나 개발비를 자산으로 처리하는 방법 또한 사용되고 있어</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">처리해야할 비용을 나중으로 미루면 그만큼 수익이 상대적으로 올라가지 않겟노</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">?</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> <o></o></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;"></span> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;"></span> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">여기까지 이해가 안가는 게이를 위해 위 사례에 대하여 간단히 설명해 보겟다</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> <o></o></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US"></span> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">1. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">매출액을 늘리는 방법</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-family: HY신명조; font-size: 11pt;" lang="EN-US"> </span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-family: HY신명조; font-size: 11pt;" lang="EN-US"></span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US"> a</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">라는 기업이 매출액이 </span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">100</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">만원이다</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">. fact.. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">매출원가는 </span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">50</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">만원이다</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">..fact </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">이렇게 되면 이익이 </span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">50</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">만원 아니겟노</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">? </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">오홍이</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">?</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">근데 이 매출액을 </span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">200</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">만원으로 싹 바꿔치기 하면 이익이 </span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">150</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">만원이 되지 않겟</span><span style="letter-spacing: 0pt; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-fareast-font-family: HY신명조;">盧</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">?</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US"></span> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US"></span> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> <o></o></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">2. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">재고자산을 늘리는 방법</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">..</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-family: HY신명조; font-size: 11pt;" lang="EN-US"></span> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-family: HY신명조; font-size: 11pt;" lang="EN-US"></span> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">기초재고 </span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">+ </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">당기매입재고 </span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">- </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">기말재고 </span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">= </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">매출원가 </span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> <o></o></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-family: HY신명조; font-size: 11pt;" lang="EN-US"> </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">회계게이라면 이게 무슨소리인지 잘 알겟지만</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">일반인 게이들을위해 설명해볼께</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">..</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">일반적으로 이익은 수익에서 비용을 차감해</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">예를 들자면 매출에서 매출하는 상품의 원가를 빼면 마진</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">, </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">즉</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">, </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">이익이 나와</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">~ </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">상기업으로 설명하자면 전년도에 팔리지 않은 상품은 올해기준의 재무상태표에 기초재고로 남아있겟지</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">또한 매출을 하기위해 기업이 상품을 더 사고</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">, </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">이 사온금액은 매입이라는 계정으로 잡힐 거야</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">..</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">이러면 내가 팔 수 있는 재고는 기초 </span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">+ </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">매입이 돼지 않겟</span><span style="letter-spacing: 0pt; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-fareast-font-family: HY신명조;">盧</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">? </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">이 금액이 확정되어있는 상태에서 기말에 남아있는 재고자산을 빼버리면 나머지금액은 팔린금액이 남아 있겟지</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">그럼 그 나머지 금액은 팔린부분의 원가이니</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">바로 이 금액이 매출원가가 되는거야</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">~ </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">근데</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">회사가 악의를 가지고 기말의 재고자산을 늘려버리면 어떻게 되겟노</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">?</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">상대적으로 매출원가가 작아지지 않겟노</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">?.. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">이미 매출금액이 확정되어 있는 상태에서 매출원가가 작아지니 이익도 커지는 원리야</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">~</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> <o></o></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US"></span> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US"></span> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">3. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">부채를 과소계상 하는 방법</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> <o></o></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">자본 </span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">= </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">자산 </span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">- </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">부채</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.. </span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> <o></o></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-family: HY신명조; font-size: 11pt;" lang="EN-US"> </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">회계는 차변</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">(</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">왼쪽</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">)</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">대변</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">(</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">오른쪽</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">)</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">이 일치해야 의미가 있어</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">재무상태표의 차변의 모든 금액은 자산이고</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">, </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">대변의 모든금액은 부채와 자본의 합이야</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">자본의 금액은 스스로 결정짓지 못하기 때문에 항상 자산에서 부채를 빼서 나오는 값이 자본이야</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">..fact</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-family: HY신명조; font-size: 11pt;" lang="EN-US"> </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">그렇기 때문에 자산이 확정되어 있지 않은 상태에서 부채를 인위적으로 줄여버리면 어떤 현상이 발생 하겟</span><span style="letter-spacing: 0pt; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-fareast-font-family: HY신명조;">盧</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">? </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">자본이 확 늘어버리는 결론을 낳지 않겟</span><span style="letter-spacing: 0pt; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-fareast-font-family: HY신명조;">盧</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">? </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">이렇게 해버리면 부채비율</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">(</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">부채</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">/</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">자본</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">)</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">이 낮아져 버릴뿐만 아니라</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">, </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">상식적으로 생각해봐도 갚을돈인 부채가 그닥 많지 않다는건 회사입장에서 볼 때 좋았으면 좋았지</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">..</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">나쁘지 않은 시그널이지</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.. mm</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">명제는 딴곳가서 논하도록</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">..</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><o></o> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">4. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">비용을 줄이는 방법</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> <o></o></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-family: HY신명조; font-size: 11pt;" lang="EN-US"> </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">흔히쓰이는 방법중 하나야</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">뭐 한가지 사례로는 건설중인자산을 들수 있겟다</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">일반적으로 회사가 사옥으로 쓸 건물을 공사를 하면</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">, </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">공사 기간동안 나가는 인건비</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">, </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">차입금의 이자등등 그와 관련된 직접의 비용을 자산처럼 바꿀수 있어 또한 이기간을 자본화기간이라고 회계에서는 말하는데</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">, </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">이기간동안 해당자산은 감가상각이라는 과정을 거치지 않아</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">이걸 이용하는거지</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">직접의 관련성이없는 비용을 자본화</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">(</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">자산화</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">)</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">시키기도 하고</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">, </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">또 해당 자산이 건설중인 자산에서 건물로 바뀌지 않는 한 감가상각비라는 비용을 발생시키지 않기 때문에 회사는 건물로 계정대체를 하지 않는 유인이생기지</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">..</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">일석이조 아니겟노</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">? </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">자산도 올리고 비용도 올리고</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">비용이 감소하니 이익이 늘지 않겟</span><span style="letter-spacing: 0pt; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-fareast-font-family: HY신명조;">盧</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">?</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> <o></o></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US"></span> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">1</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">부는 여기서 마칠까해</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">..</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">2</span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">부는 분식회계로 망한 회사중 하나인 대우전자에 대해 쓸 거야</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">~..</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-family: HY신명조; font-size: 11pt;" lang="EN-US"> </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">재미없어도 정보글 읽어줘서 고맙</span><span style="letter-spacing: 0pt; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-fareast-font-family: HY신명조;">盧</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">?</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> <o></o></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">요약</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US"></span> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">1. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">분식회계는 정보를 왜곡시켜 투자자에게 피해를 줌</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">2. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">분식회계방법은 수익증폭</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">, </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">자산증폭</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">, </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">부채인위감소</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">, </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">비용적게계상 등이있다</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">.</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">3. </span><span style="font-size: 11pt; mso-fareast-font-family: HY신명조;">분식회계 개개끼</span><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">..</span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"> <o></o></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="letter-spacing: 0pt; font-family: HY신명조; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY신명조;" lang="EN-US">bgm saterday 7.15 </span></p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;" lang="EN-US"></span> </p><p style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;" lang="EN-US"></span> </p></p></span>
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