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¸ÅÃâÇÒÀÎ(ØãõóùÜìÚ; sales discounts)
¸íÀÇ°³¼(Ù£ëùËÇßö; stock transfer)
¹Ì´Þ³³ºÎ¼¼¾× ¶Ç´Â ¹Ì´Þ¼¼¾×(Ú±Ó¹Ò¡Üõáªäþ ¶Ç´Â Ú±Ó¹áªäþ; shortage of tax payment)
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