회계 공부중인데 도저히 분개를 못하겠습니다 ㅠ <div><br></div> <div><p style="margin:0px;padding:0px;border:0px;color:#666666;font-family:'Noto Sans KR', '돋움', Dotum, Arial, serif;font-weight:bold;"><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">1. </span><span style="margin:0px;padding:0px;border:0px;">기중거래</span></p> <p style="margin:0px;padding:0px;border:0px;color:#666666;font-family:'Noto Sans KR', '돋움', Dotum, Arial, serif;letter-spacing:0pt;font-weight:bold;"><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">1/1 </span><span style="margin:0px;padding:0px;border:0px;">현금 </span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">10,000,000</span><span style="margin:0px;padding:0px;border:0px;">원과 토지 </span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">8,000,000</span><span style="margin:0px;padding:0px;border:0px;">원을 출자받아서 영영활동을 시작하다</span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">.</span></p> <p style="margin:0px;padding:0px;border:0px;color:#666666;font-family:'Noto Sans KR', '돋움', Dotum, Arial, serif;letter-spacing:0pt;font-weight:bold;"><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">2/1 </span><span style="margin:0px;padding:0px;border:0px;">상품을 </span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">9,800,700</span><span style="margin:0px;padding:0px;border:0px;">원 어치를 반은 현금으로 반은 외상으로 구입하다</span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">.</span></p> <p style="margin:0px;padding:0px;border:0px;color:#666666;font-family:'Noto Sans KR', '돋움', Dotum, Arial, serif;letter-spacing:0pt;font-weight:bold;"><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">3/1 </span><span style="margin:0px;padding:0px;border:0px;">위 상품의 반을 </span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">15,000,000</span><span style="margin:0px;padding:0px;border:0px;">원에 반은 현금을 받고 반은 외상으로 판매하다</span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">.</span></p> <p style="margin:0px;padding:0px;border:0px;color:#666666;font-family:'Noto Sans KR', '돋움', Dotum, Arial, serif;letter-spacing:0pt;font-weight:bold;"><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">4/1 </span><span style="margin:0px;padding:0px;border:0px;">회사의 수도세와 전기세를 </span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">600,000</span><span style="margin:0px;padding:0px;border:0px;">원 외상으로 지급하다</span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">.</span></p> <p style="margin:0px;padding:0px;border:0px;color:#666666;font-family:'Noto Sans KR', '돋움', Dotum, Arial, serif;letter-spacing:0pt;font-weight:bold;"><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">5/1 </span><span style="margin:0px;padding:0px;border:0px;">직원들에게 급여를 </span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">1,080,000</span><span style="margin:0px;padding:0px;border:0px;">원 현금으로 지급하다</span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">.</span></p> <p style="margin:0px;padding:0px;border:0px;color:#666666;font-family:'Noto Sans KR', '돋움', Dotum, Arial, serif;letter-spacing:0pt;font-weight:bold;"><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">6/1 </span><span style="margin:0px;padding:0px;border:0px;">건물을 </span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">1,300,000</span><span style="margin:0px;padding:0px;border:0px;">원에 반은 현금으로 반은 외상으로 구입하다</span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">.</span></p> <p style="margin:0px;padding:0px;border:0px;color:#666666;font-family:'Noto Sans KR', '돋움', Dotum, Arial, serif;letter-spacing:0pt;font-weight:bold;"><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">7/1 </span><span style="margin:0px;padding:0px;border:0px;">전화기를 </span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">400,000</span><span style="margin:0px;padding:0px;border:0px;">원 외상으로 구입하다</span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">.</span></p> <p style="margin:0px;padding:0px;border:0px;color:#666666;font-family:'Noto Sans KR', '돋움', Dotum, Arial, serif;letter-spacing:0pt;font-weight:bold;"><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">8/1 </span><span style="margin:0px;padding:0px;border:0px;">건물의 화재보험료를 </span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">1,200,000</span><span style="margin:0px;padding:0px;border:0px;">원 현금으로 지급하다</span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">.(</span><span style="margin:0px;padding:0px;border:0px;">비용</span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">)</span></p> <p style="margin:0px;padding:0px;border:0px;color:#666666;font-family:'Noto Sans KR', '돋움', Dotum, Arial, serif;letter-spacing:0pt;font-weight:bold;"><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">9/1 </span><span style="margin:0px;padding:0px;border:0px;">옆회사에게 장기로 현금 </span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">2,200,000</span><span style="margin:0px;padding:0px;border:0px;">원을 꿔주다</span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">.</span></p> <p style="margin:0px;padding:0px;border:0px;color:#666666;font-family:'Noto Sans KR', '돋움', Dotum, Arial, serif;letter-spacing:0pt;font-weight:bold;"><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">10/1 </span><span style="margin:0px;padding:0px;border:0px;">외상매출금 </span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">1,000,000</span><span style="margin:0px;padding:0px;border:0px;">원을 현금으로 회수하다</span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">.</span></p> <p style="margin:0px;padding:0px;border:0px;color:#666666;font-family:'Noto Sans KR', '돋움', Dotum, Arial, serif;letter-spacing:0pt;font-weight:bold;"><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">11/1 </span><span style="margin:0px;padding:0px;border:0px;">회사 광고를 위해 광고선전비를 </span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">740,800</span><span style="margin:0px;padding:0px;border:0px;">원 외상으로 지급하다</span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">.</span></p> <p style="margin:0px;padding:0px;border:0px;color:#666666;font-family:'Noto Sans KR', '돋움', Dotum, Arial, serif;letter-spacing:0pt;font-weight:bold;"><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">12/1 </span><span style="margin:0px;padding:0px;border:0px;">미지급금 중 </span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">20,000</span><span style="margin:0px;padding:0px;border:0px;">원을 현금으로 갚다</span><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">.</span></p> <p style="margin:0px;padding:0px;border:0px;color:#666666;font-family:'Noto Sans KR', '돋움', Dotum, Arial, serif;letter-spacing:0pt;font-weight:bold;"><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';"><br></span></p> <p style="margin:0px;padding:0px;border:0px;color:#666666;font-family:'Noto Sans KR', '돋움', Dotum, Arial, serif;letter-spacing:0pt;font-weight:bold;"><span lang="en-us" style="margin:0px;padding:0px;border:0px;letter-spacing:0pt;font-family:'함초롬바탕';">이게 문제입니다 재무제표 까지 했는데 당기순이익이 틀려서 검사해보니 분개가 틀린거같은데 답이 없어서 도저히 모가 틀린지 모르겠네요 ㅠ</span></p> <p style="margin:0px;padding:0px;border:0px;color:#666666;letter-spacing:0pt;font-weight:bold;"><font face="함초롬바탕">지식인에 도움요청합니다!</font></p></div>