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건설업 회계와 세무실무 PowerPoint PPT Presentation


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건설업 회계와 세무실무. Construction. 2006 년. 목차. Ⅰ. 건설업회계의 특징 및 재무제표의 이해 Ⅱ. 주택분양가 상한제 Ⅲ. 공사수익의 회계처리 – 기업회계기준서 제 12 호 Ⅳ. 공사원가계산 - 기업회계기준서 제 12 호 Ⅴ. PQ(Pre-Qualification) 와 기업진단실무 Ⅵ. 건설업 부가가치세 실무 Ⅶ. 건설업관련 지방세 실무 Ⅷ. 도시 및 주거환경정비법 - 재개발 / 재건축정비사업 Ⅸ . 공동도급계약실무 Ⅹ. 지주공동사업

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6751600

Construction

2006


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.

.

. 12

. - 12

. PQ(Pre-Qualification)

.

.

. - /

.

.

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II.


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2005 12 31

2006 12 31

2007 12 31 ( )

2005 1 1 1231

2006 1 1 1231

2007 1 1 1231 ( )


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2006 1 1 1231

2007 1 1 1231 ( )


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2005 1 1 1231

2006 1 1 1231

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2007 = min( 2,200,000,000, 11,000,000,000) = 2,200,000,000


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, , 2006 . () .

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2005

2006

2007

2,000

10,000

8,000

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20,000,000,000

42,000,000,000

57,000,000,000

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0

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1,700,000,000

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100%

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3,410,000,000

42,900,000,000

100,000,000,000

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42,900,000,000

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2005 12 31

2006 12 31

2007 12 31 ( )

(*) = +

2005 = 18,000,000,000 + 965,900,000 = 18,965,900,000

2006 = 16,800,000,000 + 571,000,000 = 17,371,000,000

2007 = 0+0 = 0


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