* ã°íÀÚ ÇÏ´Â ¿ë¾î¸¦ ÀÔ·ÂÇØ ÁÖ¼¼¿ä.


ÃÑ 109°Ç [¿ë¾î»çÀü¿¡¼­ L·Î ½ÃÀÛÇÏ´Â µ¥ÀÌÅ͸¦ ã¾Ò½À´Ï´Ù.]
ÀÏ°ý°øÁ¦(ìéÎÀÍóð¶; lump-sum credit)
ÀÓ´ëÂ÷(ìüÓèó¨; lease)
Àå±âµµ±Þ°è¾à(íþÑ¢Ô´ÐåÌøå³; long-term contract)
Àå±âÂ÷ÀÔ±Ý(íþÑ¢ó¨ìýÑÑ; long-term borrowing)
Àå±âÇÒºÎÆǸÅ(íþÑ¢ùÜÝ·÷üØã; long-term installment sales)
Àç°íÀڻ갨¸ð¼Õ½Ç(î¤Í·íÀߧÊõÙÄáßã÷; loss from inventory shrinkage)
Àç°íÀÚ»êÆò°¡¼Õ½Ç(î¤Í·íÀߧøÄʤáßã÷; loss from valuation of inventory)
Àç»êÀÇ ¼ÒÀçÁö(î¯ß§ÀÇ á¶î¤ò¢; location of property)
ÀïÁ¡ÁÖÀÇ(î³ïÇñ«ëù; limitation on the point at issue principle)
Á¦Ã´±â°£(ð¶ô®Ñ¢Êà; limitation)