Page 312 고등학교 회계 정보 처리 시스템 교과서

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ㅇ 자본적 지출 ························································ 89 직접 제조 경비 ·············································· 247

영리 회계 ····························································· 12 자산 수증 이익 ·············································· 141 ㅊ
영세율 ································································· 161 자산 처리법 ····················································· 204
창고 등록 ················································· 42, 262
영업 보증금 ························································ 69 자재 출고 입력 ·············································· 270
총계정원장 ·············································· 25, 218
영업 수익 ················································· 16, 127 잡손실 ································································· 142
총괄 납부 제도 ·············································· 157
영업외비용 ·································· 16, 127, 141 장기 대여금 ························································ 87
영업외수익 ·································· 16, 127, 141 장기 매출 채권 ················································· 97 ㅌ
영업권 ···································································· 95 장기 미수금 ························································ 97 통신비 ································································· 135
예수금 ································································· 100 장기 예금 ····························································· 87 통제 계정 ····························································· 76
예정 원가 계산 ·············································· 239 장기차입금 ·························································· 99 퇴직급여 충당 부채 ···································· 105
완성품 원가 계산 ········································· 276 재고자산 ······················································ 69, 84 투자 자산 ····························································· 87
외환 환산 이익 ·············································· 142 재료비 ································································· 246 ㅍ
외환 차익 ·························································· 142 재무 상태표 ············································ 15, 221
요소별 원가 계산 ········································· 246 재무 회계 ····························································· 12 판매원가 ···························································· 238
용역의 공급 ····················································· 160 재무제표 작성 순서 ···································· 215 판매비와 관리비 ··········································· 134
원가 ······································································ 236 재산법 ···································································· 17 포괄 손익계산서 ·············································· 17
원가 계산 ·························································· 239 재화의 공급 ····················································· 158 표준 적요 ····························································· 38
전기 ········································································· 24 품목 등록 ················································· 43, 262
원가 회계 ·························································· 236
원재료 매입 ····················································· 267 전기분 손익 계산서 ······································· 45 품목 초기 이월 ················································· 51
전기분 재무 상태표 ······································· 44
월계표 ································································· 216 ㅎ
유동자산 ······························································· 68 전단계 세액 공제법 ···································· 156 한국 채택 국제 회계 기준(K-IFRS) ······ 69
전부 원가 계산 ·············································· 239
유동부채 ······························································· 98 합계 잔액 시산표의 조회 ························ 219
유형 자산 ····························································· 89 전세권 ···································································· 97 현금 과부족 ························································ 27
전자 세금 계산서 ········································· 164
유형 자산의 취득원가 ·································· 89 현금 및 현금성 자산 ····································· 70
전자어음 ···························································· 107
이익 잉여금 ····················································· 111 현물 출자 ·························································· 159
제조 간접비 ····················································· 248
이익 잉여금 처분 계산서 ··························· 47 혼합 상품 계정(총기법) ······························· 85
제조 간접비 계산 ········································· 275
이자 비용 ·························································· 142 환경 설정 ····························································· 37
제조 간접비의 배부 ···································· 248
이자 수익 ·························································· 141 회계의 순환 과정 ············································ 20
제조 경비 ·························································· 247
인명 계정 ····························································· 76 회계 장부 ····························································· 25
제조원가명세서 ············································· 279
인출금 ································································· 108 회계 정보 처리 시스템 ································ 32
제조 지시서 ····················································· 247
일계표 ································································· 216 회사 등록 ····························································· 35
제조 직접비 ····················································· 252
일반 전표 입력 ················································· 52
제품별 원가 계산 ········································· 239 A~Z
임의적 기재 사항 ········································· 163
종합 원가 계산 ·································· 239, 256 3분법 ······································································ 85
임차 보증금 ························································ 97
지급어음 ······························································· 99 K-IFRS 재무 상태표 ·································· 223
ㅈ 직접 노무비 계산 ········································· 275 K-IFRS 재무제표 ································ 11, 222
자본 등식 ·························································· 108 직접 배부법 ····················································· 251 K-IFRS 포괄 손익계산서 ························ 222
자본금 ································································· 108 직접 재료비 계산 ········································· 274 SPLUS 실무 교육 프로그램의 설치 ····· 33

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회계정보-3차제출본.indb 310 2017-09-06 오후 5:39:54