{"id":457,"date":"2010-12-14T07:43:34","date_gmt":"2010-12-14T07:43:34","guid":{"rendered":"https:\/\/kacpany.org\/cp\/?p=457"},"modified":"2010-12-14T07:43:34","modified_gmt":"2010-12-14T07:43:34","slug":"457","status":"publish","type":"post","link":"https:\/\/kacpany.org\/?p=457","title":{"rendered":"\uc88b\uc740\uae00 – \uc544\ubc84\uc9c0\ub77c\ub294 \uc874\uc7ac"},"content":{"rendered":"

by \ud64d\uc885\uc6b1 CPA<\/p>\n\n\n\n
\uc544\ubc84\uc9c0\ub77c\ub294 \uc874\uc7ac<\/strong> <\/p>\n

\uc544\ubc84\uc9c0\ub780 \uae30\ubd84\uc774 \uc88b\uc744 \ub54c \ud5db\uae30\uce68\uc744 \ud558\uace0
\n\uac81\uc774 \ub0a0 \ub54c \ub108\ud138\uc6c3\uc74c\uc744 \uc6c3\ub294 \uc0ac\ub78c\uc774\ub2e4.<\/p>\n

\uc544\ubc84\uc9c0\ub780 \uc790\uae30\uac00 \uae30\ub300\ud55c \ub9cc\ud07c \uc544\ub4e4,\u00a0\ub538\uc758
\n\ud559\uad50 \uc131\uc801\uc774 \uc88b\uc9c0 \uc54a\uc744 \ub54c\u00a0‘\uad1c\ucc2e\uc544,\u00a0\uad1c\ucc2e\uc544’\ud558\uba74\uc11c\ub3c4
\n\uc18d\uc73c\ub85c\ub294 \ubab9\uc2dc \ud654\uac00 \ub098\ub294 \uc0ac\ub78c\uc774\ub2e4.<\/p>\n

\uc544\ubc84\uc9c0\uc758 \ub9c8\uc74c\uc740 \uba39\uce60\uc744 \ud55c \uc720\ub9ac\ub85c \ub418\uc5b4 \uc788\ub2e4.
\n\uadf8\ub798\uc11c \uc798 \uae68\uc9c0\uae30\ub3c4 \ud558\uba74\uc11c \uc18d\uc740 \uc798 \ubcf4\uc774\uc9c0 \uc54a\ub294\ub2e4.
\n\uc544\ubc84\uc9c0\ub780 \uc6b8 \uc7a5\uc18c\uac00 \uc5c6\uae30\uc5d0 \uc2ac\ud508 \uc0ac\ub78c\uc774\ub2e4.<\/p>\n

\uc544\ubc84\uc9c0\uac00 \uc544\uce68 \uc2dd\ud0c1\uc5d0\uc11c \uc131\uae09\ud558\uac8c \uc77c\uc5b4\ub098\uc11c \ub098\uac00\ub294 \uc7a5\uc18c<\/p>\n

(\uadf8 \uacf3\uc744 \uc9c1\uc7a5\uc774\ub77c\uace0 \ud55c\ub2e4)\uc5d0\ub294 \uc990\uac70\uc6b4 \uc77c\ub9cc\uc774 \uae30\ub2e4\ub9ac\uace0 \uc788\ub294 \uac83\ub9cc\uc740 \uc544\ub2c8\ub2e4.
\n\uc544\ubc84\uc9c0\ub294 \uba38\ub9ac\uac00 \uc138 \uac1c \ub2ec\ub9b0 \uc6a9\uacfc \uc2f8\uc6b0\ub7ec \ub098\uac04\ub2e4.
\n\uadf8\uac83\uc740 \ud53c\ub85c\uc640 \ub05d\uc5c6\ub294 \uc77c\uacfc \uc9c1\uc7a5 \uc0c1\uc0ac\uc5d0\uac8c \ubc1b\ub294 \uc2a4\ud2b8\ub808\uc2a4\ub2e4.<\/p>\n

\uc544\ubc84\uc9c0\ub780\u00a0‘\ub0b4\uac00 \uc544\ubc84\uc9c0 \ub178\ub987\uc744 \ud558\uace0 \uc788\ub098?
\n\ub0b4\uac00 \uc815\ub9d0 \uc544\ubc84\uc9c0\ub2e4\uc6b4\uac00?’\ud558\ub294 \uc790\ucc45\uc744 \ub0a0\ub9c8\ub2e4 \ud558\ub294 \uc0ac\ub78c\uc774\ub2e4.<\/p>\n

\uc544\ubc84\uc9c0\ub780 \uc790\uc2dd\uc744 \uacb0\ud63c\uc2dc\ud0ac \ub54c \ud55c\uc5c6\uc774 \uc6b8\uba74\uc11c\ub3c4
\n\uc5bc\uad74\uc5d0\ub294 \uc6c3\uc74c\uc744 \ub098\ud0c0\ub0b4\ub294 \uc0ac\ub78c\uc774\ub2e4.
\n\uc544\ub4e4,\u00a0\ub538\uc774 \ubc24\ub2a6\uac8c \ub3cc\uc544\uc62c \ub54c\uc5d0 \uc5b4\uba38\ub2c8\ub294 \uc5f4\ubc88 \uac71\uc815\ud558\ub294 \ub9d0\uc744
\n\ud558\uc9c0\ub9cc \uc544\ubc84\uc9c0\ub294 \uc5f4\ubc88 \ud604\uad00\uc744 \uccd0\ub2e4\ubcf8\ub2e4.
\n\uc544\ubc84\uc9c0\uc758 \ucd5c\uace0\uc758 \uc790\ub791\uc740 \uc790\uc2dd\ub4e4\uc774 \ub0a8\uc758 \uce6d\ucc2c\uc744 \ubc1b\uc744 \ub54c\uc774\ub2e4.
\n\uc544\ubc84\uc9c0\uac00 \uac00\uc7a5 \uaebc\ub9bc\uc9c1\ud558\uac8c \uc0dd\uac01\ud558\ub294 \uc18d\ub2f4\uc774 \uc788\ub2e4.
\n\uadf8\uac83\uc740\u00a0“\uac00\uc7a5 \uc88b\uc740 \uad50\ud6c8\uc740 \uc190\uc218 \ubaa8\ubc94\uc744 \ubcf4\uc774\ub294 \uac83\uc774\ub2e4”\u00a0\ub77c\ub294 \uc18d\ub2f4\uc774\ub2e4.
\n\uc544\ubc84\uc9c0\ub294 \ub298 \uc790\uc2dd\ub4e4\uc5d0\uac8c \uadf8\ub7f4 \ub4ef\ud55c \uad50\ud6c8\uc744 \ud558\uba74\uc11c\ub3c4
\n\uc2e4\uc81c \uc790\uc2e0\uc774 \ubaa8\ubc94\uc744 \ubcf4\uc774\uc9c0 \ubabb\ud558\uae30 \ub54c\ubb38\uc5d0 \uc774 \uc810\uc5d0 \uc788\uc5b4\uc11c\ub294
\n\ubbf8\uc548\ud558\uac8c \uc0dd\uac01\ub3c4 \ud558\uace0 \ub0a8 \ubaa8\ub974\ub294 \ucf64\ud50c\ub809\uc2a4\ub3c4 \uac00\uc9c0\uace0 \uc788\ub2e4.<\/p>\n

\uc544\ubc84\uc9c0\ub294 \uc774\uc911\uc801\uc778 \ud0dc\ub3c4\ub97c \uace7\uc798 \ucde8\ud55c\ub2e4.
\n\uadf8 \uc774\uc720\ub294\u00a0‘\uc544\ub4e4\ub538\ub4e4\uc774 \ub098\ub97c \ub2ee\uc544 \uc8fc\uc5c8\uc73c\uba74’\ud558\uace0 \uc0dd\uac01\ud558\uba74\uc11c\ub3c4
\n‘\ub098\ub97c \ub2ee\uc9c0 \uc54a\uc544 \uc8fc\uc5c8\uc73c\uba74’\u00a0\ud558\ub294 \uc0dd\uac01\uc744 \ub3d9\uc2dc\uc5d0 \ud558\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n

\uc544\ubc84\uc9c0\uc5d0 \ub300\ud55c \uc778\uc0c1\uc740 \ub098\uc774\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c4\ub2e4.
\n\uadf8\ub7ec\ub098 \uadf8\ub300\uac00 \uc9c0\uae08 \uba87 \uc0b4\uc774\ub4e0\uc9c0 \uc544\ubc84\uc9c0\uc5d0 \ub300\ud55c
\n\ud604\uc7ac\uc758 \uc0dd\uac01\uc774 \ucd5c\uc885\uc801\uc774\ub77c\uace0 \uc0dd\uac01\ud558\uc9c0 \ub9d0\ub77c.<\/p>\n

\uc77c\ubc18\uc801\uc73c\ub85c \ub098\uc774\uc5d0 \ub530\ub77c \ubcc0\ud558\ub294 \uc544\ubc84\uc9c0\uc758 \uc778\uc0c1\uc740<\/p>\n

4\uc138\ub54c\u00a0:\u00a0\uc544\ube60\ub294 \ubb34\uc5c7\uc774\ub098 \ud560 \uc218 \uc788\ub2e4.<\/p>\n

7\uc138\ub54c\u00a0:\u00a0\uc544\ube60\ub294 \uc544\ub294 \uac83\uc774 \uc815\ub9d0 \ub9ce\ub2e4.<\/p>\n

8\uc138\ub54c\u00a0:\u00a0\uc544\ube60\uc640 \uc120\uc0dd\ub2d8 \uc911 \ub204\uac00 \ub354 \ub192\uc744\uae4c?<\/p>\n

12\uc138\ub54c\u00a0:\u00a0\uc544\ube60\ub294 \ubaa8\ub974\ub294 \uac83\uc774 \ub9ce\uc544.<\/p>\n

14\uc138\ub54c\u00a0:\u00a0\uc6b0\ub9ac \uc544\ubc84\uc9c0\uc694?\u00a0\uc138\ub300\ucc28\uc774\uac00 \ub098\uc694.<\/p>\n

25\uc138\ub54c\u00a0:\u00a0\uc544\ubc84\uc9c0\ub97c \uc774\ud574\ud558\uc9c0\ub9cc \uae30\uc131\uc138\ub300\ub294 \uac14\uc2b5\ub2c8\ub2e4.<\/p>\n

30\uc138\ub54c\u00a0:\u00a0\uc544\ubc84\uc9c0\uc758 \uc758\uacac\ub3c4 \uc77c\ub9ac\uac00 \uc788\uc9c0\uc694.<\/p>\n

40\uc138\ub54c\u00a0:\u00a0\uc5ec\ubcf4.\u00a0\uc6b0\ub9ac\uac00 \uc774 \uc77c\uc744 \uacb0\uc815\ud558\uae30 \uc804\uc5d0 \uc544\ubc84\uc9c0\uc758 \uc758\uacac\uc744 \ub4e4\uc5b4\ubd05\uc2dc\ub2e4.<\/p>\n

50\uc138\ub54c\u00a0:\u00a0\uc544\ubc84\ub2d8\uc740 \ud6cc\ub96d\ud55c \ubd84\uc774\uc5c8\uc5b4.<\/p>\n

60\uc138\ub54c\u00a0:\u00a0\uc544\ubc84\ub2d8\uaed8\uc11c \uc0b4\uc544 \uacc4\uc168\ub2e4\uba74 \uaf2d \uc870\uc5b8\uc744 \ub4e4\uc5c8\uc744 \ud150\ub370…
\n\uc544\ubc84\uc9c0\ub780 \ub3cc\uc544\uac00\uc2e0 \ub4a4\uc5d0\ub3c4 \ub450\uace0\ub450\uace0 \uadf8 \ub9d0\uc500\uc774 \uc0dd\uac01\ub098\ub294 \uc0ac\ub78c\uc774\ub2e4.<\/p>\n

\uc544\ubc84\uc9c0\ub780 \ub3cc\uc544\uac00\uc2e0 \ud6c4\uc5d0\uc57c \ubcf4\uace0 \uc2f6\uc740 \uc0ac\ub78c\uc774\ub2e4.<\/p>\n

\uc544\ubc84\uc9c0\ub294 \uacb0\ucf54 \ubb34\uad00\uc2ec\ud55c \uc0ac\ub78c\uc774 \uc544\ub2c8\ub2e4.
\n\uc544\ubc84\uc9c0\uac00 \ubb34\uad00\uc2ec\ud55c \uac83\ucc98\ub7fc \ubcf4\uc774\ub294 \uac83\uc740 \uccb4\uba74\uacfc \uc790\uc874\uc2ec\uacfc
\n\ubbf8\uc548\ud568 \uac19\uc740 \uac83\uc774 \uc5b4\uc6b0\ub7ec\uc838\uc11c \uadf8 \ub9c8\uc74c\uc744 \uc27d\uac8c \ub098\ud0c0\ub0b4\uc9c0 \ubabb\ud558\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n

\uc544\ubc84\uc9c0\uc758 \uc6c3\uc74c\uc740 \uc5b4\uba38\ub2c8\uc758 \uc6c3\uc74c\uc758\u00a02\ubc30\ucbe4 \ub18d\ub3c4\uac00 \uc9c4\ud558\ub2e4.
\n\uc6b8\uc74c\uc740 \uc5f4 \ubc30\ucbe4 \ub420 \uac83\uc774\ub2e4.<\/p>\n

\uc544\ub4e4\ub538\ub4e4\uc740 \uc544\ubc84\uc9c0\uc758 \uc218\uc785\uc774 \uc801\uc740 \uac83\uc774\ub098 \uc544\ubc84\uc9c0\uc758 \uc9c0\uc704\uac00
\n\ub192\uc9c0 \ubabb\ud55c \uac83\uc5d0 \ub300\ud574\uc11c \ubd88\ub9cc\uc774 \uc788\uc9c0\ub9cc
\n\uc544\ubc84\uc9c0\ub294 \uadf8\ub7f0 \ub9c8\uc74c\uc5d0 \uc18d\uc73c\ub85c\ub9cc \uc6b4\ub2e4.
\n\uc544\ubc84\uc9c0\ub294 \uac00\uc815\uc5d0\uc11c \uc5b4\ub978\uc778 \uccb4\ub97c \ud574\uc57c \ud558\uc9c0\ub9cc
\n\uce5c\ud55c \uce5c\uad6c\ub098 \ub9d8\uc774 \ud1b5\ud558\ub294 \uc0ac\ub78c\uc744 \ub9cc\ub098\uba74 \uc18c\ub144\uc774 \ub41c\ub2e4.<\/p>\n

\uc544\ubc84\uc9c0\ub294 \uc5b4\uba38\ub2c8 \uc55e\uc5d0\uc11c\ub294 \uae30\ub3c4\ub3c4 \uc548 \ud558\uc9c0\ub9cc
\n\ud63c\uc790 \ucc28\ub97c \uc6b4\uc804\ud558\uba74\uc11c\ub294 \ud070\uc18c\ub9ac\ub85c \uae30\ub3c4\ub3c4 \ud558\uace0 \uc131\uac00\ub3c4 \ubd80\ub974\ub294 \uc0ac\ub78c\uc774\ub2e4.<\/p>\n

\uc5b4\uba38\ub2c8\uc758 \uac00\uc2b4\uc740 \ubd04\uacfc \uc5ec\ub984\uc744 \uc654\ub2e4 \uac14\ub2e4 \ud558\uc9c0\ub9cc
\n\uc544\ubc84\uc9c0\uc758 \uac00\uc2b4\uc740 \uac00\uc744\uacfc \uaca8\uc6b8\uc744 \uc624\uace0 \uac04\ub2e4.<\/p>\n

\uc544\ubc84\uc9c0,\u00a0\ub4b7\ub3d9\uc0b0\uc758 \ubc14\uc704 \uac19\uc740 \uc774\ub984\uc774\ub2e4.
\n\uc2dc\uace8\ub9c8\uc744\uc758 \ub2f9\uc0b0\ub098\ubb34 \uac19\uc740 \ud06c\ub098\ud070 \uc774\ub984\uc774\ub2e4.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

by \ud64d\uc885\uc6b1 CPA \uc544\ubc84\uc9c0\ub77c\ub294 \uc874\uc7ac  \uc544\ubc84\uc9c0\ub780 \uae30\ubd84\uc774 \uc88b\uc744 \ub54c \ud5db\uae30\uce68\uc744 \ud558\uace0 \uac81\uc774 \ub0a0 \ub54c \ub108\ud138\uc6c3\uc74c\uc744 \uc6c3\ub294 \uc0ac\ub78c\uc774\ub2e4. \uc544\ubc84\uc9c0\ub780 \uc790\uae30\uac00 \uae30\ub300\ud55c \ub9cc\ud07c \uc544\ub4e4,\u00a0\ub538\uc758 \ud559\uad50 \uc131\uc801\uc774 \uc88b\uc9c0 \uc54a\uc744 \ub54c\u00a0‘\uad1c\ucc2e\uc544,\u00a0\uad1c\ucc2e\uc544’\ud558\uba74\uc11c\ub3c4 \uc18d\uc73c\ub85c\ub294 \ubab9\uc2dc \ud654\uac00 \ub098\ub294 \uc0ac\ub78c\uc774\ub2e4. \uc544\ubc84\uc9c0\uc758 \ub9c8\uc74c\uc740 \uba39\uce60\uc744 \ud55c \uc720\ub9ac\ub85c \ub418\uc5b4 \uc788\ub2e4. \uadf8\ub798\uc11c \uc798 \uae68\uc9c0\uae30\ub3c4 \ud558\uba74\uc11c \uc18d\uc740 \uc798 \ubcf4\uc774\uc9c0 \uc54a\ub294\ub2e4. \uc544\ubc84\uc9c0\ub780 \uc6b8 \uc7a5\uc18c\uac00 \uc5c6\uae30\uc5d0 \uc2ac\ud508 \uc0ac\ub78c\uc774\ub2e4. \uc544\ubc84\uc9c0\uac00 \uc544\uce68… <\/p>\n

<\/div>\n

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