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ÃÑ 152°Ç [¿ë¾î»çÀü¿¡¼­ T·Î ½ÃÀÛÇÏ´Â µ¥ÀÌÅ͸¦ ã¾Ò½À´Ï´Ù.]
°¡¼³Àç(Ê£àâî§; temporary resources)
°£ÆíÀåºÎ´ë»óÀÚ(ÊÛøµíãÝ­ÓßßÚíº; the subject of simple ledger)
°Å·¡°ú¼¼(ËÛҭΤáª; taxation on transaction)
°Å·¡¼¼(ËÛÒ­áª; transfer)
°Å·¡½Ã±â(ËÛÒ­ãÁÑ¢; time of transaction, tax point)
°Å·¡Àå¼Ò(ËÛÒ­íÞá¶; transaction place)
°æ°ú±ÔÁ¤(ÌèΦЮïÒ; transition rule)
°íÁö¼¼¾×(ͱò±áªäþ; tax amount of notice)
°ø±Þ½Ã±â(ÍêÐåãÁÑ¢; time of supply)
°øµ¿»ç¾÷ÇÕ»ê°ú¼¼(ÍìÔÒÞÀåöùêߩΤáª; the adding up taxation of a joint undertaking)

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