|
 |
 |
|
|
 |
|
¼ø¾×ÁÖÀÇ(âíäþñ«ëù; net amounts principle)
¼ø¾×ÁÖÀǶõ ÃѾ×ÁÖÀÇ(õÅäþñ«ëù)¿Í ´ë¸³µÇ´Â °ßÇطμ À繫Á¦Ç¥¿¡ ±âÀçÇÔ¿¡ ÀÖ¾î¼ °ü·Ã Ç׸ñÀ» »ó°è(ßÓͪ)ÇÏ¿© Â÷¾×¸¸À» °è»óÇÏ´Â °ÍÀ» ¸»ÇÑ´Ù. ±â¾÷ȸ°è±âÁؼ¿¡¼´Â ÃѾ×ÁÖÀǸ¦ ¿øÄ¢À¸·Î ÇÏ°í ÀÖÀ¸¹Ç·Î ±âÁؼ ¿ÜÀÇ ´Ù¸¥ ±â¾÷ȸ°è±âÁØ¿¡¼ ¿ä±¸¡¤Çã¿ëÇÏ´Â °æ¿ì¸¦ Á¦¿ÜÇÏ°í ÀÚ»ê°ú ºÎä ¼öÀÍ°ú ºñ¿ëÀ» °¢°¢ »ó°èÇÏ¿© Ç¥½ÃÇÏ´Â ¼ø¾×ÁÖÀǸ¦ ÀÎÁ¤ÇÏÁö ¾Ê°í ÀÖ´Ù.
¡²ÂüÁ¶Á¶¹®¡³±âÁؼ 21È£ |
|
|