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2021년 주택관리사(보) 1차 회계원리 예상문제집
저   자 : 배정란·김양수·신주영 출판사 : 랜드프로
출판일 : 2021-04-10 페이지 :
정   가 : 24,000원
할인가 : 21,600원 (10%↓) 적립금 : 648원
상   태 : 판매중
배송료 : 배송비 전액무료
수   량 :
스크랩하기
24,000원 10% 할인
교재 21,600원
 
 
 
바로구매 장바구니담기 리스트
2021년 주택관리사(보) 1차 회계원리 예상문제집
  • 저자 : 배정란·김양수·신주영|출판사 : 랜드프로
  • 출판일 : 2021-04-10|페이지 :
  • 정가 : 24,000원
  • 판매가 : 21,600원 (10% 할인)
  • 배송비 : 배송비 전액무료
  • 주문수량 :
24,000원 10% 할인
교재 21,600원
 
 
교재정보

※ 인강드림 7~8월 문제풀이 강의 교재입니다.


▶ 핵심이론과 예상문제의 이원 구성

각 단원별 핵심이론을 통해 포인트를 파악

적중예상문제 풀이를 활용한 실전 문제


▶ 출제빈도가 부분만을 선별하여 문제화

최근 출제비중에 따라 각 단원의 문항수를 조절

자주 출제되는 부분의 집중적인 학습으로 출제확률 상승


▶ 박스형 지문 문제를 활용한 실전연습

최근 높아지고 있는 박스형 문제 수록

문제풀이를 통한 적응·대응능력 향상


▶ 최신 개정법령의 충실한 반영

빈출문제를 최근 법령에 맞게 응용하여 수정

출제 확률이 높은 부분의 문제풀이로 효율 극대화


▶ 주관식 문제에 대비한 연습  ⇦ 2차 과목에만 해당됨

주관식으로 출제되는 핵심유형의 정리

자주 언급되는 법령 조문을 단답형으로 문제화


교재목차

PART 01 재무회계

CHAPTER 01 회계와 회계정보

01 회계의 기초 ·············································································· 14

02 회계정보 ··················································································· 16

적중예상문제 ··········································································· 18

CHAPTER 02 회계의 순환과정Ⅰ

01 회계상의 거래 ·········································································· 30

02 거래의 결합관계 ······································································· 30

03 계 정 ························································································· 31

04 분개와 전기 ·············································································· 31

적중예상문제 ··········································································· 32

CHAPTER 03 회계의 순환과정Ⅱ

01 결산절차의 개요 ······································································· 41

02 시산표 ······················································································ 41

03 결산정리 : 손익의 결산정리 ····················································· 43

04 총계정원장의 마감 ··································································· 45

05 재무제표의 종류 ······································································· 46

적중예상문제 ··········································································· 47

CHAPTER 04 재무보고를 위한 개념체계

01 개념체계 일반 ·········································································· 63

02 일반목적 재무보고 ··································································· 65

03 유용한 재무정보의 질적 특성과 제약요인 ······························ 67

04 재무제표와 보고기업 ······························································· 70

05 재무제표 요소 ·········································································· 71

06 인식과 제거 ·············································································· 71

07 측 정 ························································································· 72

08 표시와 공시 ·············································································· 75

09 자본유지개념에 따른 이익 ······················································· 76

적중예상문제 ··········································································· 78

CHAPTER 05 상품매매거래

01 매출총이익의 계산 ··································································· 91

적중예상문제 ··········································································· 92

CHAPTER 06 재고자산

01 재고자산의 의의와 취득 ·························································· 98

02 기말재고자산에 포함할 특수항목 ············································ 99

03 원가배분 ··················································································· 99

04 추정에 의한 원가배분 ···························································· 101

05 재고자산감모손실과 재고자산평가손실 ································ 102

적중예상문제 ········································································· 104

CHAPTER 07 유형자산

01 유형자산의 취득원가 ····························································· 133

02 후속적 인식과 측정 ································································ 135

03 감가상각 ················································································· 136

04 후속측정 ················································································· 137

05 손상차손과 손상차손환입 ······················································ 138

06 유형자산의 제거 ···································································· 138

적중예상문제 ········································································· 139

CHAPTER 08 무형자산 166

적중예상문제 ········································································· 170

CHAPTER 09 금융자산Ⅰ

01 현금 및 현금성자산 ································································ 181

02 수취채권 ················································································· 183

03 장기성 채권・채무의 현재가치 평가 ······································· 184

04 매출채권의 손상차손 ····························································· 185

적중예상문제 ········································································· 187

CHAPTER 10 금융자산Ⅱ・관계기업투자・투자부동산

01 금융자산Ⅱ ············································································· 208

02 관계기업투자 ········································································· 213

03 투자부동산 ············································································· 214

적중예상문제 ········································································· 216

CHAPTER 11 부채회계

01 부채의 정의 ············································································ 233

02 충당부채와 우발부채, 우발자산 ············································ 233

03 금융부채 ················································································· 235

04 사 채 ······················································································· 236

적중예상문제 ········································································· 238

CHAPTER 12 자본회계

01 자본의 구성요소 ···································································· 255

02 주식의 발행과 재취득 ···························································· 256

03 자본잉여금・자본조정・기타포괄손익누계액 ························· 257

04 자본의 변동 ············································································ 259

05 주당순이익 ············································································· 260

적중예상문제 ········································································· 261

CHAPTER 13 수익・비용

01 수익인식 ················································································· 279

02 거래형태별 수익인식 ····························································· 283

03 건설계약 ················································································· 284

04 비용인식 ················································································· 285

적중예상문제 ········································································· 286

CHAPTER 14 회계변경과 오류수정

01 회계변경 ················································································· 301

02 오류수정 ················································································· 303

적중예상문제 ········································································· 304

CHAPTER 15 재무제표의 표시

01 재무제표 일반 ········································································ 316

02 재무상태표 ············································································· 318

03 포괄손익계산서 ······································································ 320

04 기타의 재무제표 ···································································· 322

적중예상문제 ········································································· 323

CHAPTER 16 재무제표 비율분석

01 유동성비율 ············································································· 341

02 활동성비율 ············································································· 342

03 수익성비율 ············································································· 343

04 안정성비율 ············································································· 344

적중예상문제 ········································································· 345

CHAPTER 17 현금흐름표

01 현금흐름표의 개요 ································································· 362

02 활동별 현금흐름의 계산 ························································ 365

03 발생주의 전환 ········································································ 367

적중예상문제 ········································································· 368


PART 02 원가・관리회계

CHAPTER 01 원가의 기초개념

01 원가회계의 의의와 원가의 개념 ············································ 386

02 원가의 분류 ············································································ 387

03 원가계산제도 ········································································· 390

적중예상문제 ········································································· 391

CHAPTER 02 원가흐름과 집계 397

적중예상문제 ········································································· 399

CHAPTER 03 원가배분

01 제조간접원가의 배부 ····························································· 413

02 부문별 제조간접원가 배부 ····················································· 414

적중예상문제 ········································································· 416

CHAPTER 04 개별원가계산과 활동기준원가계산

01 개별원가계산 일반 ································································· 430

02 활동기준원가계산 ·································································· 432

적중예상문제 ········································································· 434

CHAPTER 05 종합원가계산과 결합원가계산

01 종합원가계산 일반 ································································· 445

02 결합원가계산 일반 ································································· 448

적중예상문제 ········································································· 449

CHAPTER 06 원가추정과 CVP분석

01 원가추정 : 고저점법 ······························································· 465

02 원가・조업도・이익분석 ·························································· 465

적중예상문제 ········································································· 469

CHAPTER 07 전부원가계산과 변동원가계산 484

적중예상문제 ········································································· 486

CHAPTER 08 표준원가 차이분석

01 표준원가계산 일반 ································································· 495

02 직접재료원가 차이분석 ························································· 496

03 직접노무원가 차이분석 ························································· 496

04 제조간접원가 차이분석 ························································· 496

적중예상문제 ········································································· 497

CHAPTER 09 기타의 관리회계

01 관련원가와 의사결정 ····························································· 508

02 예 산 ······················································································· 509

적중예상문제 ········································································· 510

배송안내
▼ 펼치기
교환 및 반품
▼ 펼치기
교재정보

※ 인강드림 7~8월 문제풀이 강의 교재입니다.


▶ 핵심이론과 예상문제의 이원 구성

각 단원별 핵심이론을 통해 포인트를 파악

적중예상문제 풀이를 활용한 실전 문제


▶ 출제빈도가 부분만을 선별하여 문제화

최근 출제비중에 따라 각 단원의 문항수를 조절

자주 출제되는 부분의 집중적인 학습으로 출제확률 상승


▶ 박스형 지문 문제를 활용한 실전연습

최근 높아지고 있는 박스형 문제 수록

문제풀이를 통한 적응·대응능력 향상


▶ 최신 개정법령의 충실한 반영

빈출문제를 최근 법령에 맞게 응용하여 수정

출제 확률이 높은 부분의 문제풀이로 효율 극대화


▶ 주관식 문제에 대비한 연습  ⇦ 2차 과목에만 해당됨

주관식으로 출제되는 핵심유형의 정리

자주 언급되는 법령 조문을 단답형으로 문제화


교재목차

PART 01 재무회계

CHAPTER 01 회계와 회계정보

01 회계의 기초 ·············································································· 14

02 회계정보 ··················································································· 16

적중예상문제 ··········································································· 18

CHAPTER 02 회계의 순환과정Ⅰ

01 회계상의 거래 ·········································································· 30

02 거래의 결합관계 ······································································· 30

03 계 정 ························································································· 31

04 분개와 전기 ·············································································· 31

적중예상문제 ··········································································· 32

CHAPTER 03 회계의 순환과정Ⅱ

01 결산절차의 개요 ······································································· 41

02 시산표 ······················································································ 41

03 결산정리 : 손익의 결산정리 ····················································· 43

04 총계정원장의 마감 ··································································· 45

05 재무제표의 종류 ······································································· 46

적중예상문제 ··········································································· 47

CHAPTER 04 재무보고를 위한 개념체계

01 개념체계 일반 ·········································································· 63

02 일반목적 재무보고 ··································································· 65

03 유용한 재무정보의 질적 특성과 제약요인 ······························ 67

04 재무제표와 보고기업 ······························································· 70

05 재무제표 요소 ·········································································· 71

06 인식과 제거 ·············································································· 71

07 측 정 ························································································· 72

08 표시와 공시 ·············································································· 75

09 자본유지개념에 따른 이익 ······················································· 76

적중예상문제 ··········································································· 78

CHAPTER 05 상품매매거래

01 매출총이익의 계산 ··································································· 91

적중예상문제 ··········································································· 92

CHAPTER 06 재고자산

01 재고자산의 의의와 취득 ·························································· 98

02 기말재고자산에 포함할 특수항목 ············································ 99

03 원가배분 ··················································································· 99

04 추정에 의한 원가배분 ···························································· 101

05 재고자산감모손실과 재고자산평가손실 ································ 102

적중예상문제 ········································································· 104

CHAPTER 07 유형자산

01 유형자산의 취득원가 ····························································· 133

02 후속적 인식과 측정 ································································ 135

03 감가상각 ················································································· 136

04 후속측정 ················································································· 137

05 손상차손과 손상차손환입 ······················································ 138

06 유형자산의 제거 ···································································· 138

적중예상문제 ········································································· 139

CHAPTER 08 무형자산 166

적중예상문제 ········································································· 170

CHAPTER 09 금융자산Ⅰ

01 현금 및 현금성자산 ································································ 181

02 수취채권 ················································································· 183

03 장기성 채권・채무의 현재가치 평가 ······································· 184

04 매출채권의 손상차손 ····························································· 185

적중예상문제 ········································································· 187

CHAPTER 10 금융자산Ⅱ・관계기업투자・투자부동산

01 금융자산Ⅱ ············································································· 208

02 관계기업투자 ········································································· 213

03 투자부동산 ············································································· 214

적중예상문제 ········································································· 216

CHAPTER 11 부채회계

01 부채의 정의 ············································································ 233

02 충당부채와 우발부채, 우발자산 ············································ 233

03 금융부채 ················································································· 235

04 사 채 ······················································································· 236

적중예상문제 ········································································· 238

CHAPTER 12 자본회계

01 자본의 구성요소 ···································································· 255

02 주식의 발행과 재취득 ···························································· 256

03 자본잉여금・자본조정・기타포괄손익누계액 ························· 257

04 자본의 변동 ············································································ 259

05 주당순이익 ············································································· 260

적중예상문제 ········································································· 261

CHAPTER 13 수익・비용

01 수익인식 ················································································· 279

02 거래형태별 수익인식 ····························································· 283

03 건설계약 ················································································· 284

04 비용인식 ················································································· 285

적중예상문제 ········································································· 286

CHAPTER 14 회계변경과 오류수정

01 회계변경 ················································································· 301

02 오류수정 ················································································· 303

적중예상문제 ········································································· 304

CHAPTER 15 재무제표의 표시

01 재무제표 일반 ········································································ 316

02 재무상태표 ············································································· 318

03 포괄손익계산서 ······································································ 320

04 기타의 재무제표 ···································································· 322

적중예상문제 ········································································· 323

CHAPTER 16 재무제표 비율분석

01 유동성비율 ············································································· 341

02 활동성비율 ············································································· 342

03 수익성비율 ············································································· 343

04 안정성비율 ············································································· 344

적중예상문제 ········································································· 345

CHAPTER 17 현금흐름표

01 현금흐름표의 개요 ································································· 362

02 활동별 현금흐름의 계산 ························································ 365

03 발생주의 전환 ········································································ 367

적중예상문제 ········································································· 368


PART 02 원가・관리회계

CHAPTER 01 원가의 기초개념

01 원가회계의 의의와 원가의 개념 ············································ 386

02 원가의 분류 ············································································ 387

03 원가계산제도 ········································································· 390

적중예상문제 ········································································· 391

CHAPTER 02 원가흐름과 집계 397

적중예상문제 ········································································· 399

CHAPTER 03 원가배분

01 제조간접원가의 배부 ····························································· 413

02 부문별 제조간접원가 배부 ····················································· 414

적중예상문제 ········································································· 416

CHAPTER 04 개별원가계산과 활동기준원가계산

01 개별원가계산 일반 ································································· 430

02 활동기준원가계산 ·································································· 432

적중예상문제 ········································································· 434

CHAPTER 05 종합원가계산과 결합원가계산

01 종합원가계산 일반 ································································· 445

02 결합원가계산 일반 ································································· 448

적중예상문제 ········································································· 449

CHAPTER 06 원가추정과 CVP분석

01 원가추정 : 고저점법 ······························································· 465

02 원가・조업도・이익분석 ·························································· 465

적중예상문제 ········································································· 469

CHAPTER 07 전부원가계산과 변동원가계산 484

적중예상문제 ········································································· 486

CHAPTER 08 표준원가 차이분석

01 표준원가계산 일반 ································································· 495

02 직접재료원가 차이분석 ························································· 496

03 직접노무원가 차이분석 ························································· 496

04 제조간접원가 차이분석 ························································· 496

적중예상문제 ········································································· 497

CHAPTER 09 기타의 관리회계

01 관련원가와 의사결정 ····························································· 508

02 예 산 ······················································································· 509

적중예상문제 ········································································· 510

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▼ 펼치기
2021년 주택관리사(보) 1차 회계원리 예상문제집
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  • 저자 : 배정란·김양수·신주영|출판사 : 랜드프로
  • 출판일 : 2021-04-10|페이지 :
  • 정가 : 24,000원
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교재정보

※ 인강드림 7~8월 문제풀이 강의 교재입니다.


▶ 핵심이론과 예상문제의 이원 구성

각 단원별 핵심이론을 통해 포인트를 파악

적중예상문제 풀이를 활용한 실전 문제


▶ 출제빈도가 부분만을 선별하여 문제화

최근 출제비중에 따라 각 단원의 문항수를 조절

자주 출제되는 부분의 집중적인 학습으로 출제확률 상승


▶ 박스형 지문 문제를 활용한 실전연습

최근 높아지고 있는 박스형 문제 수록

문제풀이를 통한 적응·대응능력 향상


▶ 최신 개정법령의 충실한 반영

빈출문제를 최근 법령에 맞게 응용하여 수정

출제 확률이 높은 부분의 문제풀이로 효율 극대화


▶ 주관식 문제에 대비한 연습  ⇦ 2차 과목에만 해당됨

주관식으로 출제되는 핵심유형의 정리

자주 언급되는 법령 조문을 단답형으로 문제화


교재목차

PART 01 재무회계

CHAPTER 01 회계와 회계정보

01 회계의 기초 ·············································································· 14

02 회계정보 ··················································································· 16

적중예상문제 ··········································································· 18

CHAPTER 02 회계의 순환과정Ⅰ

01 회계상의 거래 ·········································································· 30

02 거래의 결합관계 ······································································· 30

03 계 정 ························································································· 31

04 분개와 전기 ·············································································· 31

적중예상문제 ··········································································· 32

CHAPTER 03 회계의 순환과정Ⅱ

01 결산절차의 개요 ······································································· 41

02 시산표 ······················································································ 41

03 결산정리 : 손익의 결산정리 ····················································· 43

04 총계정원장의 마감 ··································································· 45

05 재무제표의 종류 ······································································· 46

적중예상문제 ··········································································· 47

CHAPTER 04 재무보고를 위한 개념체계

01 개념체계 일반 ·········································································· 63

02 일반목적 재무보고 ··································································· 65

03 유용한 재무정보의 질적 특성과 제약요인 ······························ 67

04 재무제표와 보고기업 ······························································· 70

05 재무제표 요소 ·········································································· 71

06 인식과 제거 ·············································································· 71

07 측 정 ························································································· 72

08 표시와 공시 ·············································································· 75

09 자본유지개념에 따른 이익 ······················································· 76

적중예상문제 ··········································································· 78

CHAPTER 05 상품매매거래

01 매출총이익의 계산 ··································································· 91

적중예상문제 ··········································································· 92

CHAPTER 06 재고자산

01 재고자산의 의의와 취득 ·························································· 98

02 기말재고자산에 포함할 특수항목 ············································ 99

03 원가배분 ··················································································· 99

04 추정에 의한 원가배분 ···························································· 101

05 재고자산감모손실과 재고자산평가손실 ································ 102

적중예상문제 ········································································· 104

CHAPTER 07 유형자산

01 유형자산의 취득원가 ····························································· 133

02 후속적 인식과 측정 ································································ 135

03 감가상각 ················································································· 136

04 후속측정 ················································································· 137

05 손상차손과 손상차손환입 ······················································ 138

06 유형자산의 제거 ···································································· 138

적중예상문제 ········································································· 139

CHAPTER 08 무형자산 166

적중예상문제 ········································································· 170

CHAPTER 09 금융자산Ⅰ

01 현금 및 현금성자산 ································································ 181

02 수취채권 ················································································· 183

03 장기성 채권・채무의 현재가치 평가 ······································· 184

04 매출채권의 손상차손 ····························································· 185

적중예상문제 ········································································· 187

CHAPTER 10 금융자산Ⅱ・관계기업투자・투자부동산

01 금융자산Ⅱ ············································································· 208

02 관계기업투자 ········································································· 213

03 투자부동산 ············································································· 214

적중예상문제 ········································································· 216

CHAPTER 11 부채회계

01 부채의 정의 ············································································ 233

02 충당부채와 우발부채, 우발자산 ············································ 233

03 금융부채 ················································································· 235

04 사 채 ······················································································· 236

적중예상문제 ········································································· 238

CHAPTER 12 자본회계

01 자본의 구성요소 ···································································· 255

02 주식의 발행과 재취득 ···························································· 256

03 자본잉여금・자본조정・기타포괄손익누계액 ························· 257

04 자본의 변동 ············································································ 259

05 주당순이익 ············································································· 260

적중예상문제 ········································································· 261

CHAPTER 13 수익・비용

01 수익인식 ················································································· 279

02 거래형태별 수익인식 ····························································· 283

03 건설계약 ················································································· 284

04 비용인식 ················································································· 285

적중예상문제 ········································································· 286

CHAPTER 14 회계변경과 오류수정

01 회계변경 ················································································· 301

02 오류수정 ················································································· 303

적중예상문제 ········································································· 304

CHAPTER 15 재무제표의 표시

01 재무제표 일반 ········································································ 316

02 재무상태표 ············································································· 318

03 포괄손익계산서 ······································································ 320

04 기타의 재무제표 ···································································· 322

적중예상문제 ········································································· 323

CHAPTER 16 재무제표 비율분석

01 유동성비율 ············································································· 341

02 활동성비율 ············································································· 342

03 수익성비율 ············································································· 343

04 안정성비율 ············································································· 344

적중예상문제 ········································································· 345

CHAPTER 17 현금흐름표

01 현금흐름표의 개요 ································································· 362

02 활동별 현금흐름의 계산 ························································ 365

03 발생주의 전환 ········································································ 367

적중예상문제 ········································································· 368


PART 02 원가・관리회계

CHAPTER 01 원가의 기초개념

01 원가회계의 의의와 원가의 개념 ············································ 386

02 원가의 분류 ············································································ 387

03 원가계산제도 ········································································· 390

적중예상문제 ········································································· 391

CHAPTER 02 원가흐름과 집계 397

적중예상문제 ········································································· 399

CHAPTER 03 원가배분

01 제조간접원가의 배부 ····························································· 413

02 부문별 제조간접원가 배부 ····················································· 414

적중예상문제 ········································································· 416

CHAPTER 04 개별원가계산과 활동기준원가계산

01 개별원가계산 일반 ································································· 430

02 활동기준원가계산 ·································································· 432

적중예상문제 ········································································· 434

CHAPTER 05 종합원가계산과 결합원가계산

01 종합원가계산 일반 ································································· 445

02 결합원가계산 일반 ································································· 448

적중예상문제 ········································································· 449

CHAPTER 06 원가추정과 CVP분석

01 원가추정 : 고저점법 ······························································· 465

02 원가・조업도・이익분석 ·························································· 465

적중예상문제 ········································································· 469

CHAPTER 07 전부원가계산과 변동원가계산 484

적중예상문제 ········································································· 486

CHAPTER 08 표준원가 차이분석

01 표준원가계산 일반 ································································· 495

02 직접재료원가 차이분석 ························································· 496

03 직접노무원가 차이분석 ························································· 496

04 제조간접원가 차이분석 ························································· 496

적중예상문제 ········································································· 497

CHAPTER 09 기타의 관리회계

01 관련원가와 의사결정 ····························································· 508

02 예 산 ······················································································· 509

적중예상문제 ········································································· 510

배송안내
▼ 펼치기
교환 및 반품
▼ 펼치기
교재정보

※ 인강드림 7~8월 문제풀이 강의 교재입니다.


▶ 핵심이론과 예상문제의 이원 구성

각 단원별 핵심이론을 통해 포인트를 파악

적중예상문제 풀이를 활용한 실전 문제


▶ 출제빈도가 부분만을 선별하여 문제화

최근 출제비중에 따라 각 단원의 문항수를 조절

자주 출제되는 부분의 집중적인 학습으로 출제확률 상승


▶ 박스형 지문 문제를 활용한 실전연습

최근 높아지고 있는 박스형 문제 수록

문제풀이를 통한 적응·대응능력 향상


▶ 최신 개정법령의 충실한 반영

빈출문제를 최근 법령에 맞게 응용하여 수정

출제 확률이 높은 부분의 문제풀이로 효율 극대화


▶ 주관식 문제에 대비한 연습  ⇦ 2차 과목에만 해당됨

주관식으로 출제되는 핵심유형의 정리

자주 언급되는 법령 조문을 단답형으로 문제화


교재목차

PART 01 재무회계

CHAPTER 01 회계와 회계정보

01 회계의 기초 ·············································································· 14

02 회계정보 ··················································································· 16

적중예상문제 ··········································································· 18

CHAPTER 02 회계의 순환과정Ⅰ

01 회계상의 거래 ·········································································· 30

02 거래의 결합관계 ······································································· 30

03 계 정 ························································································· 31

04 분개와 전기 ·············································································· 31

적중예상문제 ··········································································· 32

CHAPTER 03 회계의 순환과정Ⅱ

01 결산절차의 개요 ······································································· 41

02 시산표 ······················································································ 41

03 결산정리 : 손익의 결산정리 ····················································· 43

04 총계정원장의 마감 ··································································· 45

05 재무제표의 종류 ······································································· 46

적중예상문제 ··········································································· 47

CHAPTER 04 재무보고를 위한 개념체계

01 개념체계 일반 ·········································································· 63

02 일반목적 재무보고 ··································································· 65

03 유용한 재무정보의 질적 특성과 제약요인 ······························ 67

04 재무제표와 보고기업 ······························································· 70

05 재무제표 요소 ·········································································· 71

06 인식과 제거 ·············································································· 71

07 측 정 ························································································· 72

08 표시와 공시 ·············································································· 75

09 자본유지개념에 따른 이익 ······················································· 76

적중예상문제 ··········································································· 78

CHAPTER 05 상품매매거래

01 매출총이익의 계산 ··································································· 91

적중예상문제 ··········································································· 92

CHAPTER 06 재고자산

01 재고자산의 의의와 취득 ·························································· 98

02 기말재고자산에 포함할 특수항목 ············································ 99

03 원가배분 ··················································································· 99

04 추정에 의한 원가배분 ···························································· 101

05 재고자산감모손실과 재고자산평가손실 ································ 102

적중예상문제 ········································································· 104

CHAPTER 07 유형자산

01 유형자산의 취득원가 ····························································· 133

02 후속적 인식과 측정 ································································ 135

03 감가상각 ················································································· 136

04 후속측정 ················································································· 137

05 손상차손과 손상차손환입 ······················································ 138

06 유형자산의 제거 ···································································· 138

적중예상문제 ········································································· 139

CHAPTER 08 무형자산 166

적중예상문제 ········································································· 170

CHAPTER 09 금융자산Ⅰ

01 현금 및 현금성자산 ································································ 181

02 수취채권 ················································································· 183

03 장기성 채권・채무의 현재가치 평가 ······································· 184

04 매출채권의 손상차손 ····························································· 185

적중예상문제 ········································································· 187

CHAPTER 10 금융자산Ⅱ・관계기업투자・투자부동산

01 금융자산Ⅱ ············································································· 208

02 관계기업투자 ········································································· 213

03 투자부동산 ············································································· 214

적중예상문제 ········································································· 216

CHAPTER 11 부채회계

01 부채의 정의 ············································································ 233

02 충당부채와 우발부채, 우발자산 ············································ 233

03 금융부채 ················································································· 235

04 사 채 ······················································································· 236

적중예상문제 ········································································· 238

CHAPTER 12 자본회계

01 자본의 구성요소 ···································································· 255

02 주식의 발행과 재취득 ···························································· 256

03 자본잉여금・자본조정・기타포괄손익누계액 ························· 257

04 자본의 변동 ············································································ 259

05 주당순이익 ············································································· 260

적중예상문제 ········································································· 261

CHAPTER 13 수익・비용

01 수익인식 ················································································· 279

02 거래형태별 수익인식 ····························································· 283

03 건설계약 ················································································· 284

04 비용인식 ················································································· 285

적중예상문제 ········································································· 286

CHAPTER 14 회계변경과 오류수정

01 회계변경 ················································································· 301

02 오류수정 ················································································· 303

적중예상문제 ········································································· 304

CHAPTER 15 재무제표의 표시

01 재무제표 일반 ········································································ 316

02 재무상태표 ············································································· 318

03 포괄손익계산서 ······································································ 320

04 기타의 재무제표 ···································································· 322

적중예상문제 ········································································· 323

CHAPTER 16 재무제표 비율분석

01 유동성비율 ············································································· 341

02 활동성비율 ············································································· 342

03 수익성비율 ············································································· 343

04 안정성비율 ············································································· 344

적중예상문제 ········································································· 345

CHAPTER 17 현금흐름표

01 현금흐름표의 개요 ································································· 362

02 활동별 현금흐름의 계산 ························································ 365

03 발생주의 전환 ········································································ 367

적중예상문제 ········································································· 368


PART 02 원가・관리회계

CHAPTER 01 원가의 기초개념

01 원가회계의 의의와 원가의 개념 ············································ 386

02 원가의 분류 ············································································ 387

03 원가계산제도 ········································································· 390

적중예상문제 ········································································· 391

CHAPTER 02 원가흐름과 집계 397

적중예상문제 ········································································· 399

CHAPTER 03 원가배분

01 제조간접원가의 배부 ····························································· 413

02 부문별 제조간접원가 배부 ····················································· 414

적중예상문제 ········································································· 416

CHAPTER 04 개별원가계산과 활동기준원가계산

01 개별원가계산 일반 ································································· 430

02 활동기준원가계산 ·································································· 432

적중예상문제 ········································································· 434

CHAPTER 05 종합원가계산과 결합원가계산

01 종합원가계산 일반 ································································· 445

02 결합원가계산 일반 ································································· 448

적중예상문제 ········································································· 449

CHAPTER 06 원가추정과 CVP분석

01 원가추정 : 고저점법 ······························································· 465

02 원가・조업도・이익분석 ·························································· 465

적중예상문제 ········································································· 469

CHAPTER 07 전부원가계산과 변동원가계산 484

적중예상문제 ········································································· 486

CHAPTER 08 표준원가 차이분석

01 표준원가계산 일반 ································································· 495

02 직접재료원가 차이분석 ························································· 496

03 직접노무원가 차이분석 ························································· 496

04 제조간접원가 차이분석 ························································· 496

적중예상문제 ········································································· 497

CHAPTER 09 기타의 관리회계

01 관련원가와 의사결정 ····························································· 508

02 예 산 ······················································································· 509

적중예상문제 ········································································· 510

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