{"id":8090,"date":"2025-01-26T12:11:56","date_gmt":"2025-01-26T03:11:56","guid":{"rendered":"https:\/\/engineer-chanpu.blog\/?p=8090"},"modified":"2025-01-26T15:29:19","modified_gmt":"2025-01-26T06:29:19","slug":"%ec%9d%bc%eb%b3%b8-%ec%83%81%ec%97%85%eb%b6%80%ea%b8%b0-2%ea%b8%89-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ea%b3%b5%eb%b6%80-day-18","status":"publish","type":"post","link":"https:\/\/engineer-chanpu.blog\/?p=8090","title":{"rendered":"\uc77c\ubcf8 \uc0c1\uc5c5\ubd80\uae30 2\uae09: \uc790\uaca9\uc99d \uacf5\ubd80 Day-18"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\">Day-18<\/h1>\n\n\n<div class=\"wp-block-image is-style-rounded wp-duotone-unset-1\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"517\" height=\"517\" src=\"https:\/\/engineer-chanpu.blog\/wp-content\/uploads\/2025\/01\/image-16.png\" alt=\"\" class=\"wp-image-8099\" style=\"object-fit:cover\" srcset=\"https:\/\/engineer-chanpu.blog\/wp-content\/uploads\/2025\/01\/image-16.png 517w, https:\/\/engineer-chanpu.blog\/wp-content\/uploads\/2025\/01\/image-16-300x300.png 300w, https:\/\/engineer-chanpu.blog\/wp-content\/uploads\/2025\/01\/image-16-150x150.png 150w\" sizes=\"auto, (max-width: 517px) 100vw, 517px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"has-text-align-center\"><strong>&#8220;\uacc4\ud68d \uc5c6\uc774 \ubaa9\ud45c\ub294 \uadf8\uc800 \uafc8\uc77c \ubfd0\uc774\ub2e4.&#8221;<\/strong> \u2013 \uc559\ud22c\uc548 \ub4dc \uc0dd\ud14d\uc950\ud398\ub9ac<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">&#x1f914; \uc0b0\uc815\uacfc \uc0b0\ucd9c\uc758 \ub73b \ucc28\uc774<\/h2>\n\n\n\n<p>\uc0b0\uc815(\u7b97\u5b9a, \u3055\u3093\u3066\u3044)\uacfc \uc0b0\ucd9c(\u7b97\u51fa, \u3055\u3093\u3057\u3085\u3064)\uc740 \uacc4\uc0b0\uc774\ub098 \uc218\uce58\ub97c \ub3c4\ucd9c\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \uc0ac\uc6a9\ub418\ub294 \uc6a9\uc5b4\ub85c, <span style=\"text-decoration: underline;\">\ube44\uc2b7\ud558\uc9c0\ub9cc \ub258\uc559\uc2a4\uc640 \uc4f0\uc784\uc0c8\uc5d0\uc11c \ucc28\uc774\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. \uc0b0\uc815(\u7b97\u5b9a)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\ub73b<\/strong>: \uae30\uc900\uc774\ub098 \uc870\uac74\uc5d0 \ub530\ub77c \uae08\uc561, \uc218\ub7c9, \uc2dc\uac04 \ub4f1\uc744 <strong>\uc815\ud558\ub294 \uac83<\/strong>\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\ud2b9\uc9d5<\/strong>: \uc0b0\uc815\uc740 <strong>\uacb0\uacfc\ub97c \uc815\ud558\uae30 \uc704\ud55c \uacfc\uc815<\/strong>\uc774\ub098 <strong>\uae30\uc900 \uc124\uc815<\/strong>\uc5d0 \ucd08\uc810\uc774 \ub9de\ucdb0\uc838 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\uc608\uc2dc<\/strong>:\n<ul class=\"wp-block-list\">\n<li>\ubcf4\ud5d8\ub8cc\ub97c \uc0b0\uc815\ud558\ub2e4: \ubcf4\ud5d8\ub8cc\ub97c \uacc4\uc0b0\ud558\uae30 \uc704\ud55c \uae30\uc900\uc744 \uc124\uc815\ud558\uace0 \uae08\uc561\uc744 \uacb0\uc815.<\/li>\n\n\n\n<li>\uc784\ub300\ub8cc \uc0b0\uc815: \uac74\ubb3c\uc758 \ud06c\uae30\uc640 \uc704\uce58, \uc2dc\uc7a5 \uc0c1\ud669 \ub4f1\uc744 \uace0\ub824\ud574 \uc801\uc815 \uae08\uc561\uc744 \uc815\ud568.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\uc0ac\uc6a9 \uc0c1\ud669<\/strong>: \uae08\uc561, \uae30\uc900, \ud3c9\uac00 \ub4f1\uc758 \uacb0\uacfc\ub97c \uc815\ud558\ub294 \ud589\uc704.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. \uc0b0\ucd9c(\u7b97\u51fa)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\ub73b<\/strong>: \uacc4\uc0b0 \uacfc\uc815\uc744 \ud1b5\ud574 \ucd5c\uc885\uc801\uc778 <strong>\uc218\uce58\ub97c \ub3c4\ucd9c<\/strong>\ud558\ub294 \uac83\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\ud2b9\uc9d5<\/strong>: \uc0b0\ucd9c\uc740 <strong>\uc2e4\uc81c \uacc4\uc0b0<\/strong>\uc744 \ud1b5\ud574 \uad6c\uccb4\uc801\uc778 \uac12\uc744 \uc5bb\ub294 \ub370 \ucd08\uc810\uc774 \ub9de\ucdb0\uc838 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\uc608\uc2dc<\/strong>:\n<ul class=\"wp-block-list\">\n<li>\uc774\uc775\uc744 \uc0b0\ucd9c\ud558\ub2e4: \ub9e4\ucd9c\uc5d0\uc11c \ube44\uc6a9\uc744 \ube7c\uc11c \uc2e4\uc81c \uc774\uc775\uc744 \uacc4\uc0b0.<\/li>\n\n\n\n<li>\uc6d0\uac00 \uc0b0\ucd9c: \uc7ac\ub8cc\ube44, \uc778\uac74\ube44 \ub4f1\uc744 \uacc4\uc0b0\ud574 \ucd1d\ube44\uc6a9\uc744 \uad6c\ud568.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\uc0ac\uc6a9 \uc0c1\ud669<\/strong>: \uc22b\uc790\ub098 \uac12\uc744 \uc9c1\uc811 \uacc4\uc0b0\ud574 \uacb0\uacfc\ub97c \uad6c\ud558\ub294 \uacbd\uc6b0.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\uc2e4\ubb34 \uc608\uc2dc<\/h4>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\uc0b0\uc815<\/strong>: \uadfc\ub85c\uc2dc\uac04\uc744 \uae30\uc900\uc73c\ub85c \uc784\uae08 \uc9c0\uae09 \uae30\uc900\uc744 <strong>\uc815\ud569\ub2c8\ub2e4<\/strong>.<\/li>\n\n\n\n<li><strong>\uc0b0\ucd9c<\/strong>: \uadfc\ub85c\uc2dc\uac04\uacfc \uc2dc\uae09\uc744 \uacf1\ud574 \uc2e4\uc81c \uc9c0\uae09 \uae08\uc561\uc744 <strong>\uacc4\uc0b0\ud569\ub2c8\ub2e4<\/strong>.<\/li>\n<\/ol>\n\n\n\n<p>\uc989, <strong>\uc0b0\uc815<\/strong>\uc740 &#8220;\uae30\uc900\uc744 \uc815\ud55c\ub2e4&#8221;\ub294 \uc758\ubbf8\uc774\uace0, <strong>\uc0b0\ucd9c<\/strong>\uc740 &#8220;\uacb0\uacfc\ub97c \uacc4\uc0b0\ud574 \ub0b8\ub2e4&#8221;\ub294 \uc758\ubbf8\ub85c \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">&#x1f615; \ucc28\ubcc0\uacfc \ub300\ubcc0 \uc794\uc561\uc758 \ud569\uacc4\uac00 \ub3d9\uc77c\ud55c \uc774\uc720\ub294?<\/h2>\n\n\n\n<p>\uc774\uc6d4 \uc2dc\uc0b0\ud45c(T\/B, Trial Balance)\uc758 <span style=\"text-decoration: underline;\">\ucc28\ubcc0\uacfc \ub300\ubcc0 \uc794\uc561\uc758 \ud569\uacc4\uac00 \ub3d9\uc77c\ud55c \uc774\uc720<\/span>\ub294 \ubcf5\uc2dd\ubd80\uae30(double-entry bookkeeping)\uc758 \uae30\ubcf8 \uc6d0\uce59\uc5d0 \uae30\ucd08\ud569\ub2c8\ub2e4. \uc774\ub97c \uc774\ud574\ud558\uae30 \uc704\ud574 \uac04\ub2e8\ud788 \uc124\uba85\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. <strong>\ubcf5\uc2dd\ubd80\uae30\uc758 \uae30\ubcf8 \uc6d0\ub9ac<\/strong><\/h3>\n\n\n\n<p>\ubcf5\uc2dd\ubd80\uae30\uc5d0\uc11c\ub294 \ubaa8\ub4e0 \uac70\ub798\uac00 \ucc28\ubcc0(Debit)\uacfc \ub300\ubcc0(Credit)\uc5d0 \ub3d9\uc2dc\uc5d0 \uae30\ub85d\ub429\ub2c8\ub2e4.<br><span style=\"text-decoration: underline;\">\uc989, \uac01 \uac70\ub798\uc5d0\uc11c <strong>\ucc28\ubcc0 \uae08\uc561 = \ub300\ubcc0 \uae08\uc561<\/strong>\uc774\ubbc0\ub85c<\/span>, \uc804\uccb4 \uacc4\uc815\uc758 \uc794\uc561\uc744 \ud569\uc0b0\ud574\ub3c4 \ucc28\ubcc0\uacfc \ub300\ubcc0\uc758 \ud569\uacc4\ub294 \ud56d\uc0c1 \ub3d9\uc77c\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. <strong>\uc2dc\uc0b0\ud45c\uc758 \uad6c\uc870<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\ucc28\ubcc0 \ud56d\ubaa9<\/strong>: \uc790\uc0b0(\u73fe\u91d1, \u9810\u91d1, \u58f2\u639b\u91d1 \ub4f1)\uacfc \ube44\uc6a9(\u65c5\u8cbb\u4ea4\u901a\u8cbb, \u7d66\u6599 \ub4f1) \uacc4\uc815\uc758 \uc794\uc561.<\/li>\n\n\n\n<li><strong>\ub300\ubcc0 \ud56d\ubaa9<\/strong>: \ubd80\ucc44(\u8cb7\u639b\u91d1, \u501f\u5165\u91d1 \ub4f1), \uc790\ubcf8(\u8cc7\u672c\u91d1 \ub4f1)\uacfc \uc218\uc775(\u58f2\u4e0a \ub4f1) \uacc4\uc815\uc758 \uc794\uc561.<\/li>\n<\/ul>\n\n\n\n<p>\ubaa8\ub4e0 \uac70\ub798\uac00 \ubcf5\uc2dd\ubd80\uae30\uc758 \uc6d0\ub9ac\uc5d0 \ub530\ub77c \uae30\ub85d\ub418\uc5c8\uae30 \ub54c\ubb38\uc5d0, \uc2dc\uc0b0\ud45c\uc5d0\uc11c \ucc28\ubcc0\uacfc \ub300\ubcc0\uc758 \uc794\uc561 \ud569\uacc4\ub3c4 \ub3d9\uc77c\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. <strong>\uc774\uc6d4 \uc2dc\uc0b0\ud45c\uc758 \uc758\ubbf8<\/strong><\/h3>\n\n\n\n<p>\uc774\uc6d4 \uc2dc\uc0b0\ud45c\ub294 \uc774\uc804 \ud68c\uacc4\uae30\uac04\uc758 \uc794\uc561\uc744 \ub2e4\uc74c \ud68c\uacc4\uae30\uac04\uc73c\ub85c <strong>\uadf8\ub300\ub85c \uc774\uc6d4<\/strong>\ud55c \uc0c1\ud0dc\ub97c \ub098\ud0c0\ub0c5\ub2c8\ub2e4.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uc774\uc804 \ud68c\uacc4\uae30\uac04\uc758 \uc794\uc561\uc774 \uc774\ubbf8 \ubcf5\uc2dd\ubd80\uae30 \uc6d0\uce59\uc5d0 \ub530\ub77c \uade0\ud615\uc774 \ub9de\ucdb0\uc838 \uc788\uae30 \ub54c\ubb38\uc5d0, \uc774\uc6d4 \uc2dc\uc0b0\ud45c\uc5d0\uc11c\ub3c4 \uade0\ud615\uc774 \uc720\uc9c0\ub429\ub2c8\ub2e4.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\uc2e4\ubb34 \uc608\uc2dc<\/h4>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\ud68c\uacc4 \uae30\uac04 \uc885\ub8cc (\uacb0\uc0b0)<br>\ucc28\ubcc0: <br>\u73fe\u91d1(\ud604\uae08): 50,000 <br>\u58f2\u639b\u91d1(\uc678\uc0c1\ub9e4\ucd9c\uae08): 30,000 <br><br>\ub300\ubcc0: <br>\u8cb7\u639b\u91d1(\uc678\uc0c1\ub9e4\uc785\uae08): 20,000 <br>\u8cc7\u672c\u91d1(\uc790\ubcf8\uae08): 60,000<\/li>\n\n\n\n<li>\uc774\uc6d4 \uc2dc\uc0b0\ud45c \uae30\uc785<br>\ucc28\ubcc0: <br>\u73fe\u91d1: 50,000 <br>\u58f2\u639b\u91d1: 30,000 <br><br>\ub300\ubcc0: <br>\u8cb7\u639b\u91d1: 20,000 <br>\u8cc7\u672c\u91d1: 60,000<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">4. <strong>\uacb0\ub860<\/strong><\/h3>\n\n\n\n<p>\uc774\uc6d4 \uc2dc\uc0b0\ud45c\uc758 \ucc28\ubcc0\uacfc \ub300\ubcc0 \ud569\uacc4\uac00 \ub3d9\uc77c\ud55c \uc774\uc720\ub294 \ubcf5\uc2dd\ubd80\uae30\uc758 \uae30\ubcf8 \uc6d0\ub9ac \ub54c\ubb38\uc785\ub2c8\ub2e4.<br>\uc774\ub294 \ud68c\uacc4 \uae30\ub85d\uc758 \uc815\ud655\uc131\uc744 \uac80\uc99d\ud558\ub294 \uc911\uc694\ud55c \uc808\ucc28 \uc911 \ud558\ub098\ub85c, <span style=\"text-decoration: underline;\">\ud569\uacc4\uac00 \ub3d9\uc77c\ud558\ub2e4\uba74 \uae30\ub85d\uc774 \uc62c\ubc14\ub974\uac8c \uc774\ub8e8\uc5b4\uc84c\ub2e4\ub294 \uc2e0\ub8b0<\/span>\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">&#x270c;&#xfe0f; \ubc1c\uc790\ucde8 \uae30\ub85d\ud558\uae30<\/h2>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/engineer-chanpu.blog\/wp-content\/uploads\/2025\/01\/20250125.pdf\" type=\"application\/pdf\" style=\"width:100%;height:800px\" aria-label=\"Embed of 20250125.\"><\/object><a id=\"wp-block-file--media-c7317dc9-0f97-4b14-a414-5dfff48514b3\" href=\"https:\/\/engineer-chanpu.blog\/wp-content\/uploads\/2025\/01\/20250125.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">20250125<\/a><a href=\"https:\/\/engineer-chanpu.blog\/wp-content\/uploads\/2025\/01\/20250125.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-c7317dc9-0f97-4b14-a414-5dfff48514b3\">\ub2e4\uc6b4\ub85c\ub4dc<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Day-18 &#8220;\uacc4\ud68d \uc5c6\uc774 \ubaa9\ud45c\ub294 \uadf8\uc800 \uafc8\uc77c \ubfd0\uc774\ub2e4.&#8221; \u2013 \uc559\ud22c\uc548 \ub4dc \uc0dd\ud14d\uc950\ud398\ub9ac &#x1f914; \uc0b0\uc815\uacfc \uc0b0\ucd9c\uc758 \ub73b \ucc28\uc774 \uc0b0\uc815(\u7b97\u5b9a, \u3055\u3093\u3066\u3044)\uacfc \uc0b0\ucd9c(\u7b97\u51fa, \u3055\u3093\u3057\u3085\u3064)\uc740 \uacc4\uc0b0\uc774\ub098 \uc218\uce58\ub97c \ub3c4\ucd9c\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \uc0ac\uc6a9\ub418\ub294 \uc6a9\uc5b4\ub85c, \ube44\uc2b7\ud558\uc9c0\ub9cc \ub258\uc559\uc2a4\uc640 \uc4f0\uc784\uc0c8\uc5d0\uc11c \ucc28\uc774\uac00 &#8230;<\/p>\n","protected":false},"author":1,"featured_media":7474,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[217],"tags":[],"class_list":["post-8090","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-certification"],"_links":{"self":[{"href":"https:\/\/engineer-chanpu.blog\/index.php?rest_route=\/wp\/v2\/posts\/8090","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/engineer-chanpu.blog\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/engineer-chanpu.blog\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/engineer-chanpu.blog\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/engineer-chanpu.blog\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8090"}],"version-history":[{"count":21,"href":"https:\/\/engineer-chanpu.blog\/index.php?rest_route=\/wp\/v2\/posts\/8090\/revisions"}],"predecessor-version":[{"id":8121,"href":"https:\/\/engineer-chanpu.blog\/index.php?rest_route=\/wp\/v2\/posts\/8090\/revisions\/8121"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/engineer-chanpu.blog\/index.php?rest_route=\/wp\/v2\/media\/7474"}],"wp:attachment":[{"href":"https:\/\/engineer-chanpu.blog\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/engineer-chanpu.blog\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/engineer-chanpu.blog\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}