대체전표 차변 대변 - daechejeonpyo chabyeon daebyeon

�� :
�ȳ��ϼ�� žƿ�� Ϸ� �� Ͻñ� �ٶ��ϴ�.��Ͻ� �亯�� ϴ�.

��ĺα� �ǹ��"�� ༼�� ǹ��ڰ� ��ġ.�ۼ��Ͽ�� δ� ��ĺα⿡ �� ημ� ��ĺα� �ǹ��ڴ� �� ΰ� ��ҵ�,�ε�� Ӵ�ҵ�� ִ� ��ڸ� ��մϴ�.

��ĺα�� ڻ�� ں�� ȭ�ϴ� �� Ͽ� �뺯�� Ͽ� ��߱��.�� ǵ�� ϴ� �α�� ϴ°��Դϴ�.

�� ĺα�� ŷ�� ߻�� ŷ�� 뺯�� °�� ϴ°��Դϴ�.�׷��Ƿ� ��ĺα⿡ ��Ͽ� ��ϸ� �� հ�װ� �뺯�� հ谡 �׻� ��ġ�ϰ� �Ǵµ�,�̸� "�� "�� մϴ�.�̷�� ĺα� �� Ͽ� �ŷ�� 뺯�� °�� "�а�"�� ϴ� ��Դϴ�.

��:�ŷ�� а�� Ÿ�� ŷ��μ� �ڻ�� ,��ä�� ,�ں�� ,�� ߻�� ʿ� �� մϴ�.

�뺯:�ŷ�� а�� Ÿ�� ŷ��μ�, �� ̳ʽ�� ϴ�. ��,�а��ÿ� ��Ÿ�� ڻ�� , ��ä�� ,�ں�� ,�� ߻�� Ͽ� ��Ѱ�� ϴ°��.

�̷�� а�� "��ǥ"�� ϴ� ��Դϴ�.��ǥ�� ۼ�� Ͽ� �ٸ�ȸ�� ѹ� ��Ͻñ� �ٶ��ϴ�.

�Ա��ǥ�� ŷ�� ǥ�Դϴ�. �� Ա��ǥ�� ׻� �� ݿ� ��ϴ� �뺯�� ׸�� ϴ� �뺯�� ϳ� �̻��̸� �� 񺰷� ��ǥ�� ϼž� �մϴ�.(�� : ��) �� )�ܻ��ݰ� �̼��ݰ�� 2�� Ա��ǥ ��)

��ǥ�� ŷ�� ǥ�Դϴ�. �� ǥ�� ׻� �뺯�� ݿ� ��ϴ� �� ׸�� 뺯�� ϴ� �뺯�� ϳ� �̻��̸� �� 񺰷� ��ǥ�� ϼž� �մϴ�.

��ü��ǥ�� Ϻδ� �� ް��ָ�, �Ϻδ� �� ްų� �� Ϻ�� ŷ�� ݰŷ�� ϴ� ��ǥ�Դϴ�.

�׷��Ƿ� ��Ͻŵ�� 200,000�� 뿹�� (��)�� ڵ��ü�� Ǿ��ٸ� �а�ó�� ϴ�.

��) ��ں�� 200,000�� / ��) ��뿹�� 200,000��--->��ü��ǥ�ۼ�

�� ó�� .�� ,�ݰ�� ų� �� ƴϹǷ� "��ü��ǥ"�� ۼ��Ͻø� �˴ϴ�.�� ϴ� ȸ��α׷�� .�� ǥ�� Է��ϰ� �Ǿ��ִٸ� �� ó��Ͻø� �˴ϴ�.

��) �� 200,000�� / ��) ��뿹�� 200,000��--->�Ա��ǥ�ۼ�
��) ��ں�� 200,000�� / ��) �� 200,000��--->��ǥ �ۼ�

�� ó��Ͻø� �˴ϴ�.�� ݰ� �뺯�� 缱�� ׾� ��شٸ� �� ں�� 뺯�� 뿹�ݸ� ��Ե˴ϴ�.

��ǥ�� ۼ�� Ͽ� �ٸ�ȸ�� ѹ� ��Ͻñ� �ٶ��ϴ�.

��ü��ǥ�� Ϻδ� �� ް��ָ�, �Ϻδ� �� ްų� �� Ϻ�� ŷ�� ݰŷ�� ϴ� ��ǥ�Դϴ�.

�� а�� ϴ� "�а��ǥ"�� "��ü��ǥ"�� ǥ�μ� �� ó�� ϴ� ��ǥ�Դϴ�.�� Ա��ǥ,��ǥ,��ü��ǥ�� 3��ǥ�� ϴ� ȸ�簡 ��κ��Դϴ�.�׷�� Ա��ǥ�� ǥ,��ü��ǥ�� ÷��ϱ⿡�� ũ�Ⱑ �۰�,�ŷ�� ľ��ϴ� ��(��°�� ݴ�� °�� ִ�) "�а�"�� Ϸ�� "��ü�а�" ��,��ü��ǥ�� ϴ°�� ϴٴ� ��Դϴ�.

�� 뿹�� 忡�� 100,000�� Ͽ�,�Ҹ�ǰ�� 100,000�� Ͽ��ٸ� ��ǥ�а� ó�� ϴ�.

1)�Ա��ǥ,��ǥ�� 3��ǥ �� ó�� : �̰�� 俹�� 忡�� ǥ ��,�Ա��ǥ �� "��뿹��"�̶�� Ͻð� �� "��뿹�� "�̶�� Ͻð�.�Ҹ�ǰ ��Կ� �� ǥ �� "�Ҹ�ǰ��"�� Ͻð� �� "�繫�� "�̶�� Ͻø� �˴ϴ�.

�̰�� Ա��ǥ 1�� ,��ǥ 1�� 2�� ǥ�� ۼ��ϰ� �˴ϴ�.

2)�а��ǥ ó�� "��ü��ǥ"�ۼ��ô� �� ʿ� �� ǥ�ۼ�� 1�� ó��մϴ�.

��) �� 100,000�� / ��) ��뿹�� 100,000��
�Ҹ�ǰ�� 100,000�� 100,000��

�׷��Ƿ� 3��ǥ�� Ѵٰ� �ص� ��ü��ǥ 1�常��ε� �а�ó�� ϴٴ� ��Դϴ�.�߰�� ظ� �� ǥ�� ߰��Ͽ�� Ͻñ� �ٶ��ϴ�.
------------------------------------------------------------------------------------
��ü�а�� ϱ�� ǥ�δ� "��ü��ǥ"�� մϴ�. �а��ǥ�� ü�а�� ϴ°Ͱ�� "��"�� ڱ�� .�� ̷�� ,"��"�κ�� ǥ�Դϴ�.

�׷��Ƿ� ��ü��ǥ�� а��ǥ�� Ͻø�˴ϴ�.�� 3��ǥ(�Ա�,��,��ü)�� Ѱǿ� �ŷ��Ͽ� �� ǥ�� ۼ��ؾ��ϰ�,�ŷ�� ش�� ǥ�ڿ� ÷��ϴ°�� ϰ�(ũ�Ⱑ�۴�),�� ߻�� ǥ�� ŷ�� ϴ°�� Ƿ� �� "�а��ǥ"ó�� "��ǥ"�� ϰ� �ִ� �߼��Դϴ�.

�� 3��11�� Ҹ�ǰ��Դ�� 10,000��,�Ĵ�� 20,000�� ̵Ǿ��,��뿹�� ܻ�� 1,000,000�� Ա�� Ǿ��,�ܻ�� 500,000�� ŷ�ó�� ۱�� ߴٰ� ��ϸ� ��ǥ�ۼ�� ϴ�.

1)3��ǥ(�Ա��ǥ,��ǥ,��ü��ǥ)�ۼ��ô�

*��ǥ : �Ҹ� ǰ�� 10,000��---> 1��
*��ǥ : ��Ļ�� 20,000��---> 1��
*�Ա��ǥ : �ܻ�� 1,000,000��---> 1��
*��ü��ǥ : ��) �ܻ��Ա� 500,000�� / ��) ��뿹�� 500,000��---> 1��

��ǰ��ó�� ǥ�� 4�� ۼ��ؾ��ϳ� "�а��ǥ"ó�� "��ǥ"�� Ѵٸ� ��ǥ��

2)�а��ǥ �ۼ��

��) �Ҹ� ǰ�� 10,000�� / ��) �� 10,000��
��Ļ�� 20,000�� 20,000��
�� 1,000,000�� ܻ�� 1,000,000��
�ܻ��Ա� 500,000�� 500,000��

�̷�� а��ǥ 1�� ǿ� �ش��ϴ� �ŷ�� Ҽ��ְ� �̿�� ش�� ϴٴ� ��Դϴ�.

"��Ǽ�"�� ǥ�� ϴ� ��쵵�� ü�� ȸ�系�ΰ�� Ͻ÷�� Ա�,��,��ü��ǥ(3��ǥ)�� "�а��ǥ"�� ۼ��Ͻô°�� մϴ�.

��ſ� ��ٱ� �ǽñ� �ٶ��ϴ�.�߰�� Ź�帳�ϴ�.��մϴ�.

>�žƿ� wrote:
>��ü��ǥ�� Ա��ǥ�� ?
>��뿹�ݿ� ��̵�� ü��ǥ��
>��ݽ��翡 �� Ա��ǥ��
>��ݽ��翡�� ǥ�� ġ�°ǰ��?
>��ǥ�� ˰� �ͽ��ϴ�.