Page 311 고등학교 회계 정보 처리 시스템 교과서

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ㄱ 단기 투자 자산 평가 이익 ······················ 141 분개 ········································································· 24
가수금 ································································· 100 단기차입금 ······················································· 100 분개장 ···································································· 24
가액법 ································································· 249 단식부기 ······························································· 12 분개장의 조회 ················································ 219
가지급금 ······························································· 82 단일 상품 계정 ················································· 85 분할 상품 계정 ················································· 85
감가상각비 ······················································· 136 단일 종합 원가 계산 ·································· 256 비영리 회계 ························································ 12
개별 원가 계산 ·································· 239, 254 당좌자산 ······························································· 70 비용 ····························································· 16, 127
거래처 등록 ············································ 40, 260 대손 상각비 ····················································· 136 비용 처리법 ····················································· 204
거래처 원장 ····················································· 218 데이터 관리 ····················································· 224 비유동 부채 ························································ 99
거래처별 초기 이월 ······································· 48 데이터 백업 ····················································· 224 비유동 자산 ························································ 69
결산 ····························································· 26, 202 데이터 복구 ····················································· 226 비제조 원가 ····················································· 238
결산 수정 분개 ················································· 27
ㅁ ㅅ
결산 자료 입력 ·············································· 278
만기 보유 금융 자산 ····································· 87 사업자 등록 ····················································· 156
경비 계정 과목 분류 체계 ························· 38
매도 가능 금융 자산 ····································· 87 사채 ······································································ 104
계정 과목 및 적요 등록 ······························ 38
매입 매출 전표 입력 ····································· 54 산업 재산권 ························································ 95
계정별 원장 ····················································· 217
매입 원가 ·························································· 128 상품 계정 ····························································· 84
계정의 기입 방법 ············································ 23
매입 전표 ·························································· 129 상품권 선수금 ················································ 100
고정자산 등록 ·········································· 90, 95
매출 원가의 계산 ········································· 128 상품 매출 원가 ················································· 45
공정 가치 ·························································· 205
매출 전표 ·························································· 132 상호 배부법 ····················································· 251
공정별 종합 원가 계산 ····························· 256
매출 채권 ····························································· 76 생산 입고 입력 ·············································· 271
과세 기간 ·························································· 157
매출 채권 대손 설정 ·································· 212 선급금 ···································································· 82
과세 사업자 ····················································· 162
면세 ······································································ 162 선수금 ································································· 100
과세 표준 ·························································· 168
무형 자산 ····························································· 95 세금 계산서 ····················································· 163
관리 회계 ····························································· 12
무형 자산 상각비 ········································· 212 세금 계산서 합계표 ···································· 190
기초 재공품 계산 ········································· 273
미수금 ···································································· 82 세금과 공과 ····················································· 135
기타 무형 자산 ················································· 95
미지급금 ···························································· 100 세무 회계 ····························································· 12
기타 비유동자산 ···························· 15, 69, 97
세액 공제 ·························································· 155
기타 채권 ····························································· 82 ㅂ 소모품의 회계 처리 ···································· 204
기타 포괄 손익 누계액 ····························· 111
받을어음 ······························································· 76 소비지국 과세 원칙 ···································· 156
ㄴ 배당금 수익 ····················································· 141 손익계산서 ·························································· 17
배부 기준 등록 ·············································· 272 손익법 ···································································· 17
납부 세액 ·························································· 170
법인 조정 ····························································· 32 손익의 예상 ····················································· 204
납세 의무자 ····················································· 156
변동 원가 계산 ·············································· 239 손익의 이연 ····················································· 204
납세지 ································································· 157
보조 부문비 배부표 ···································· 252 수동 결산 정리 ·············································· 206
노무비 ································································· 247
복리후생비 ······················································· 135 수익 ······································································ 126
ㄷ 복식부기 ······························································· 12 수익적 지출 ························································ 90
단계 배부법 ····················································· 251 부가가치 ···························································· 154 순수 상품 계정(분기법) ······························· 85
단기 금융 자산 ················································· 73 부가가치세 ······················································· 154 시간법 ································································· 248
단기 대여금 ························································ 73 부도 어음 ····························································· 77 시산표 ···································································· 26
단기 매매 금융 자산 ····································· 73 부문별 원가 계산 ········································· 250 시산표 등식 ························································ 27
단기 투자 자산 처분 이익 ······················ 141 부서/사원 등록 ····································· 42, 261 실제 원가 계산 ·············································· 239

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