중소기업회계기준

>>>> 제1장 ∙ 기업회계기준의 체계 등 ·············································21

Ⅰ. 기업회계기준 등의 범위 ······················································21
1. 영리법인 등의 기업회계기준 ··········································21
2. 공익법인 및 비영리조직 회계기준 ·································22
Ⅱ. 기업회계기준의 제정기관과 외부감사대상법인 ···················22
1. 기업회계기준 제정 근거에 관한 법률의 확인 ················22
가. 상법과 상법 시행령에서의 기업회계기준의 범위 ···· 22
나. ｢주식회사 등의 외부감사에 관한 법률｣ 제5조에
제1항의 회계처리기준 ··············································23
다. 공기업･준정부기관의 회계 원칙 ······························23
라. 중소기업회계기준 ·····················································24
2. 국제회계기준 적용대상 기업의 범위 ······························24
가. 한국채택국제회계기준(K-IFRS)의 적용[외감법 시행령제6조] ·····································································24
나. 회계처리기준에 관한 업무위탁 등[외감법 시행령제7조] ······································································25
3. 외부감사대상법인의 범위 ···············································25
가. 외부감사대상법인의 범위 ·········································25
나. 외부감사대상법인에서 제외할 수 있는 회사 ···········27
Ⅲ. 중소기업회계기준의 목적 등 ···············································28
1. 중소기업회계기준의 목적 ···············································28
2. 적용대상 기업 ································································29
가. 상법 시행령 제15조의 내용 확인 ····························29
나. 중소기업회계기준 적용 대상기업 ·····························29
3. 적용대상 중소기업의 재무보고기준 제시 ·······················30
4. 중소기업회계기준의 회계정책 선택 ································30
Ⅳ. 재무제표 등 ·········································································30
1. 재무제표의 종류 ·····························································31
가. 중소기업회계기준의 재무제표 ··································31
나. 법인세 과세표준 신고시 제출해야 하는 재무제표 ·· 31
2. 재무제표의 표시방법 ······················································32
3. 재무제표의 작성 근거를 기재 ········································32
Ⅴ. 통합과 구분표시 ··································································32
1. ｢항목의 통합 및 구분표시｣의 의미 ·······························32
2. 적용 례 ···········································································33

>>>> 제2장 ∙ 대차대조표(재무상태표) ··············································35

Ⅰ. 대차대조표(재무상태표) 작성기준 ········································36
1. 대차대조표의 정의와 작성기준일 ···································36
가. 대차대조표의 정의 ···················································36
나. 대차대조표의 작성기준일 ·········································36
2. 대차대조표 구성요소의 정의 ··········································37
가. 자산의 정의 ·····························································37
나. 부채의 정의 ·····························································37
다. 자본의 정의 ·····························································38
3. 자산과 부채의 인식기준 ·················································38
가. 자산의 인식기준 ······················································38
나. 부채의 인식기준 ······················································39
4. 자산과 부채의 구분표시 기준 ········································39
가. 자산의 구분표시 ······················································39
나. 부채의 구분표시 ······················································39
다. 자본의 구분표시 ······················································40
5. 유동성배열법의 적용 ······················································40
6. 자산･부채의 총액주의 표시 ···········································40
7. 가지금금･가수금을 적절한 계정과목으로 표시 ··············40
가. 업무관련 가지급금･가수금의 회계처리 ····················40
나. 특수관계자에 대한 가지급금･가수금의 처리 ···········41
Ⅱ. 유동자산의 분류 등 ·····························································41
1. 유동자산의 분류 ·····························································41
2. 당좌자산의 세부적 계정과목 예시 ·································41
가. 현금 및 현금성자산 ·················································41
나. 단기투자자산 ····························································42
다. 매출채권 ···································································42
라. 선급급 ······································································42
마. 선급비용 ···································································42
바. 미수금 ······································································42
사. 미수수익 ···································································43
3. 대손충당금의 표시 ·························································43
Ⅲ. 매출채권 양도에 대한 회계처리 ··········································43
1. 매출채권 양도를 매각거래로 회계처리 ··························43
2. 매출채권 양도를 매각거래로 보는 경우의 회계처리 예시 ·· 44
3. 매출채권양도를 매각거래로 회계처리한 사례 ················44
Ⅳ. 재고자산 ··············································································44
1. 재고자산의 정의 ·····························································44
2. 재고자산의 계정과목의 예시 ··········································45
3. 재고평가손실 발생시 재고자산평가충당금의 표시 ·········45
Ⅴ. 투자자산 ··············································································45
1. 투자자산의 정의 ·····························································46
2. 투자자산의 계정과목의 예시 ··········································46
Ⅵ. 유형자산 ··············································································46
1. 유형자산의 정의 ·····························································46
가. 영업활동에 사용할 것 ··············································47
나. 물리적 실체가 있을 것 ············································47
다. 내구적인 사용이 가능할 것 ·····································47
2. 유형자산의 계정과목의 예시 ··········································47
3. 유형자산의 감가상각누계액 및 손상차손누계액의 표시 ·· 47
4. 유형자산의 폐기처분과 유형자산처분손익의 처리 ·········48
Ⅶ. 무형자산 ··············································································48
1. 무형자산의 정의 ·····························································48
가. 영업활동에 사용할 것 ··············································49
나. 물리적 형체가 없을 것 ············································49
다. 비화폐성 자산일 것 ·················································49
2. 무형자산의 계정과목의 예시 ··········································49
3. 무형자산의 상각누계액 및 손상차손누계액의 표시 ·······49
4. 무형자산의 폐기처분과 무형자산처분손익의 처리 ·········50
Ⅷ. 기타비유동자산 ····································································50
1. 기타비유동자산의 범위 ···················································50
2. 기타비유동자산 계정과목의 예시 ···································50
Ⅸ. 유동부채 ··············································································51
1. 유동부채의 정의 ·····························································51
2. 유동부채 계정과목의 예시 ·············································51
가. 단기차입금 ·······························································52
나. 매입채무 ···································································52
다. 미지급법인세 ····························································52
라. 미지급금 ···································································52
마. 미지급비용 ·······························································53
바. 선수금 ······································································53
사. 선수수익 ···································································54
아. 예수금 ······································································54
자. 유동성장기부채 ························································54
Ⅹ. 비유동부채 ···········································································55
1. 비유동부채의 범위 ·························································55
2. 비유동부채 계정과목의 예시 ··········································55
ⅩⅠ. 매입채무 등의 제거 ··························································56
1. 매입채무 등 부채의 제거 ···············································56
2. 채무상환 등의 경우에 발생하는 차액의 당기손익 인식 ···56
ⅩⅡ. 종업원 급여 ······································································56
1. 종업원 급여에 대한 미지급비용 인식 ····························57
2. 일시퇴직기준 퇴직급여추계액 ········································57
가. 퇴직급여지급규정이 구비되어 있는 경우 ················58
나. 퇴직급여지급규정이 구비되어 있지 않는 경우 ········58
3. 평균임금과 통상임금 ······················································58
가. 평균임금 ···································································58
나. 통상임금 ···································································59
4. 근로자퇴직급여 보장법상의 퇴직급여제도의 확인 ·········59
가. 퇴직급여제도 개념정의 ············································59
나. 근로자퇴직급여 보장법상 퇴직급여제도의 설정 ······60
5. 확정급여형 퇴직연금제도와 확정기여형 퇴직연금제도의
비교 ················································································60
가. 퇴직연금제도의 비교 ················································60
나. 확정급여형 퇴직연금제도에서의 급여지급능력의 확보 ·· 61
다. 확정급여형 퇴직연금제도에서 최소적립금액 수준 ···61
라. 확정기여형 퇴직연금제도에서 회사의 부담금 수준 ···62
6. 확정급여형 퇴직연금제도에서의 회계처리 ·····················62
가. 일시퇴직기준 퇴직급여충당부채의 인식 ··················62
나. 외부적립금액의 퇴직연금운용자산 회계처리 ···········62
7. 확정기여형 퇴직연금제도에서의 회계처리 ·····················63
ⅩⅢ. 그 밖의 충당부채 ······························································63
1. 충당부채의 인식조건 ······················································64
가. 부채의 정의 ·····························································64
나. 부채의 인식조건 ······················································64
2. 충당부채 인식금액의 측정 ·············································64
3. 충당부채의 환입시 회계처리 ··········································64
ⅩⅣ. 자본금 ···············································································65
1. 액면주식 발행시의 자본금 ·············································65
2. 무액면주식 발행시의 자본금 ··········································65
3. 액면주식과 무액면주식간의 전환불가 ····························65
ⅩⅤ. 자본잉여금 ········································································66
1. 자본잉여금의 정의 ························································66
2. 자본잉여금 계정과목의 예시 ········································66
ⅩⅥ. 자본조정 ············································································67
1. 자본조정의 정의 ·····························································67
2. 자본조정 계정과목의 예시 ·············································67
ⅩⅦ. 이익잉여금 또는 결손금 ···················································68
1. 이익잉여금(또는 결손금)의 정의 ····································68
2. 이익잉여금 관련된 회계처리의 예시 ······························68
가. 다른 자본항목에서 이입되는 경우 ···························68
나. 주주에 대한 현금배당금 지급을 결정하고, 배당금을
지급하는 경우 ··························································69
다. 주주에 대한 주식배당금 지급을 결정하고, 주식배당을
지급하는 경우 ··························································69
라. 이익준비금 또는 자본준비금을 자본금으로 전입하는
경우 ··········································································69
마. 이익잉여금이 자본조정 항목의 상각 등으로 처리된
경우 ··········································································70
바. 주주의 주식을 자기주식으로 취득하여 이익소각을
실시한 경우 ·····························································70

>>>> 제3장 ∙ 손익계산서 ·································································71

Ⅰ. 손익계산서 정의와 작성기준 ···············································72
1. 손익계산서의 정의와 보고기간 ······································72
가. 손익계산서의 정의 ···················································72
나. 수익비용 대응주의 적용 ··········································72
다. 손익계산서 보고기간(회계연도) ································72
2. 손익계산서의 작성기준 ···················································73
가. 발생주의 회계 적용 ·················································73
나. 수익비용의 발생원천별 분류와 수익비용대응주의
적용 ··········································································73
다. 수익･비용의 총액주의 표시 ·····································73
라. 손익계산서의 수익･비용 구분표시 ···························73
Ⅱ. 수익의 인식시점 ··································································74
1. 수익인식 시점의 의미 ····················································75
2. 재화의 판매 및 용역제공에 대한 수익인식시점 ············75
가. 발생주의 및 권리 확정의 개념 적용 ·······················75
나. 장기할부매출인 경우에 회수기일 도래기준 가능 ···· 75
3. 용역제공 및 건설형 공사계약의 경우: 진행기준 적용 ·· 76
4. 이자수익과 배당금 수익의 수익인식시점 ·······················76
가. 이자수익의 수익인식 ················································76
나. 배당금 수익인식: [권리확정 기준] ···························76
다. 이자수익 및 배당금 수익에 대한 현금주의 적용가능 ··76
Ⅲ. 수익의 측정과 매출액 ·························································77
1. 수익의 측정기준 ·····························································77
2. 매출에누리, 매출환입, 매출할인 등에 대한 처리 ··········77
Ⅳ. 매출원가와 매출총손익 ························································78
1. 매출원가: [수익비용의 직접 대응] ·································78
2. 재고자산의 평가 ·····························································78
가. 재고자산 평가손실의 처리 ·······································78
나. 재고자산 평가충당금의 환입 ···································79
3. 재고자산의 수량차이 발생 ·············································79
가. 정상적인 재고감모: [매출원가로 처리] ····················79
나. 비정상적인 재고감모: [영업외비용으로 처리] ··········79
4. 매출총손익의 표시 ·························································80
Ⅴ. 판매비와 관리비 및 영업이익 ·············································80
1. 판매비와 관리비의 범위 ·················································80
2. 판매비와 관리비 계정과목의 예시 ·································81
3. 퇴직급여충당부채환입액과 대손충당금 환입액의 처리 ·· 81
4. 연구단계와 개발단계에서 발생한 지출의 처리 ··············81
가. 연구단계와 개발단계에서 발생한 지출의 원칙적인 처리
················································································81
나. 개발단계에서 발생한 지출을 개발비로서 무형자산으로
인식할 수 있는 요건 ···············································81
5. 영업이익 또는 영업손실의 구분표시 ······························82
Ⅵ. 영업외수익 ···········································································82
1. 영업외수익의 정의 ·························································82
2. 영업외수익 계정과목의 예시 ··········································82
가. 이자수익 ···································································83
나. 배당금 수익 ·····························································83
다. 임대료 ······································································83
라. 단기투자자산 처분이익 ············································83
마. 단기투자자산 평가이익 ············································84
바. 외환차익 ···································································84
사. 외환환산이익 ····························································84
아. 장기투자증권 손상차손환입 ·····································84
자. 유형자산 처분이익 ···················································84
차. 사채상환이익 ····························································85
카. 전기오류수정이익 ·····················································85
Ⅶ. 영업외비용 ···········································································85
1. 영업외비용의 정의 ·························································85
2. 영업외비용 계정과목의 예시 ··········································86
가. 이자비용 ···································································86
나. 기타 대손상각비 ······················································86
다. 단기투자자산 처분손실 ············································86
라. 단기투자자산 평가손실 ············································86
마. 재고자산 감모손실 ···················································86
바. 외환차손 ···································································87
사. 외환환산손실 ····························································87
아. 기부금 ······································································87
자. 장기투자증권 손상차손 ············································87
차. 유형자산 처분손실 ···················································87
카. 사채상환손실 ····························································88
타. 전기오류수정손실 ·····················································88
Ⅷ. 법인세비용 차감전 순손익과 당기순손익 ····························88
1. 법인세비용차감전순손익의 계산 ·····································88
2. 법인세비용의 범위 ·························································89
가. 법인세비용의 범위 ···················································89
나. 법인세 추납액과 환급액의 처리 ······························89
3. 당기순손익의 계산 ·························································89

>>>> 제4장 ∙ 자산･부채의 평가 ·······················································91

Ⅰ. 자산의 평가기준 ··································································92
1. 자산의 일반적인 취득원가 ·············································92
2. 교환, 현물출자, 증여 등으로 취득하는 자산의
취득원가 ·········································································92
가. 공정가치의 적용 ······················································92
나. 동종자산의 교환시 처리 ··········································92
3. 손상차손의 인식 ·····························································92
4. 손상차손의 환입 ·····························································93
Ⅱ. 재고자산의 평가 ··································································94
1. 재고자산의 취득원가 ······················································94
가. 재고자산의 취득원가에 포함되는 원가의 범위 ········94
나. 매입환출, 매입에누리, 매입할인의 처리 ··················95
2. 금융비용의 자본화 ·························································95
가. 금융비용 자본화에 대한 중소기업회계기준 규정 ···· 95
나. 법인세법 제28조의 규정 ··········································95
3. 재고자산의 하락한 순실현가능가치 장부반영 ················96
가. 순실현가능가치를 장부금액으로 처리 ······················96
나. 재고자산평가손실의 회계처리 ··································96
다. 재고감모의 회계처리 ················································96
4. 재고자산의 단위원가 결정 ·············································96
Ⅲ. 유형자산과 무형자산의 평가 ···············································97
1. 유형자산과 무형자산의 취득원가 ···································98
2. 금융비용의 자본화 ·························································98
가. 금융비용 자본화에 대한 중소기업회계기준 규정 ···· 98
나. 법인세법 제28조[건설자금이자]의 규정의 준용 ······ 98
3. 법인세법상의 금융비용 자본화 규정의 내용 ··················99
가. 특정차입금 이자의 범위와 자본화 규정 ··················99
나. 일반차입금 이자의 자본화 금액 계산범위 ···············99
4. 자본적 지출과 수익적 지출의 구분 ·····························100
5. 최초 인식 후의 유형자산과 무형자산의 장부금액 ·······100
6. 유형자산과 무형자산의 원가배분(감가상각) ·················101
가. 감가상각 및 상각의 의미 ······································101
나. 유형자산과 무형자산의 잔존가치 ··························101
다. 유형자산과 무형자산의 내용연수 ··························102
라. 내용연수, 잔존가치를 법인세법에 따라 결정 가능 ·· 102
마. 감가상각방법의 선택 ·············································102
7. 감가상각 관련 회계변경 효과의 반영 ··························102
Ⅳ. 유가증권의 평가 ································································103
1. 유가증권의 취득원가 ····················································103
2. 유가증권의 평가 ···························································104
가. 시장가격이 있는 유가증권의 평가 ·························104
나. 시장가격이 없는 지분증권의 평가 ·························104
다. 시장가격이 없는 채무증권의 평가 ·························104
3. 유가증권의 손상차손 인식 ···········································105
가. 시장가격이 없는 유가증권의 손상차손인식 ···········105
나. 유가증권의 손상차손 환입 ·····································105
Ⅴ. 매출채권 등의 평가 ···························································105
1. 매출채권 등에 대한 현재가치 평가 ·····························106
가. 현재가치 평가를 하지 않는 경우 ··························106
나. 현재가치 평가를 하는 경우 ···································106
2. 매출채권 등에 대한 대손충당금 설정과 관리 ··············107
가. 대손충당금의 설정 ·················································107
나. 대손발생시의 처리 ·················································107
다. 대손상각비의 비용 구분 ········································107
Ⅵ. 매입채무의 평가 ································································107
1. 매입채무 등의 최초 측정 기준 ····································108
2. 매입채무 등에 대한 현재가치 평가여부 ······················108
가. 현재가치 평가를 하지 않는 경우 ··························108
나. 현재가치 평가를 하는 경우 ···································108
Ⅶ. 외화거래 ············································································109
1. 외환거래의 처리 ···························································110
2. 외화환산의 회계처리 ····················································110
가. 화폐성항목과 비화폐성항목의 구분처리 ················110
나. 외화환산손익과 외환차손익의 인식 ·······················110

>>>> 제5장 ∙ 회계정책･회계추정의 변경과 오류수정 ·····················111

Ⅰ. 회계정책 및 회계추정의 변경 ···········································111
1. 회계정책이나 회계추정의 적용 ····································112
2. 회계정책 변경 ······························································112
가. 회계정책변경의 의의 ·············································112
나. 회계정책변경의 정당성 ··········································112
3. 회계추정의 변경 ···························································112
4. 회계정책 변경과 회계추정 변경의 효과를 반영하는
방식 ··············································································112
Ⅱ. 오류수정 ············································································113
1. 오류수정의 의의 ···························································113
2. 오류수정에 대한 회계처리 ···········································113

>>>> 제6장 ∙ 자본거래 ··································································115

Ⅰ. 주식의 발행 ·······································································115
1. 주식발행의 회계처리 ····················································116
가. 주식발행초과금의 인식 ··········································116
나. 주식할인발행차금의 인식 ·······································116
2. 주식할인발행차금의 관리 ·············································116
3. 무상증자시의 회계처리 ················································116
Ⅱ. 자기주식의 취득과 처분 ····················································117
1. 자기주식 취득시의 회계처리 ········································117
2. 자기주식 처분시의 회계처리 ········································117
가. 자기주식처분이익의 인식 ·······································118
나. 자기주식처분손실의 인식 ·······································118
3. 자기주식처분손실의 관리 ·············································118
Ⅲ. 주식의 소각 ·······································································120
1. 자기주식 소각시의 회계처리 ········································120
가. 감자차익의 인식 ····················································120
나. 감자차손의 인식 ····················································121
2. 감자차손의 관리 ···························································121
3. 이익에 의한 주식소각 ··················································121
가. 이익에 의한 주식소각 관련 상법규정 ···················121
나. 이익에 의한 주식소각시 회계처리 ·························121
4. 무상감자시의 회계처리: [감자차익 인식] ·····················122
Ⅳ. 배당 ···················································································122
1. 현금배당시의 회계처리 ················································122
2. 주식배당시의 회계처리 ················································123

>>>> 제7장 ∙ 특수거래 ··································································125

Ⅰ. 리스거래 ············································································125
1. 리스거래의 의미 ···························································126
2. 금융리스와 운용리스의 구분기준 ·································126
3. 운용리스 이용자의 회계처리 ········································126
4. 금융리스 이용자의 회계처리 ········································126
5. 금융리스 회계처리 사례 ···············································127
가. [금융리스사례]: 리스기간 종료 후 소유권 이전하지
않는 경우 ·······························································127
나. [금융리스사례]: 리스기간 종료 후 소유권을
이전하는 경우 ························································131
6. 운용리스 회계처리 사례 ···············································134
Ⅱ. 정부보조금과 공사부담금 ··················································137
1. 정부보조금의 인식기준 ················································138
2. 자산관련 보조금의 회계처리 ········································138
가. 관련 자산을 취득하기 전 ······································138
나. 관련 자산을 취득한 후 ··········································138
3. 수익관련 보조금의 회계처리 ········································138
가. 특정조건을 충족해야 하는 경우 ··························138
나. 특정비용을 보전할 목적으로 지급된 경우 ············139
다. 정부보조금에 대응하는 비용이 없는 경우 ···········139
4. 공사부담금의 회계처리 ················································139
Ⅲ. 사업결합 ············································································140
1. 사업결합 회계처리의 원칙 ···········································141
2. 영업권의 인식 ······························································141
3. 염가매수차익의 인식 ····················································141

>>>> 제8장 ∙ 자본변동표 ·······························································143

1. 자본변동표의 정의 ·······················································143
2. 자본변동표의 구성항목 ················································144
가. 자본금의 변동 ························································144
나. 자본잉여금의 변동 ·················································144
다. 자본조정의 변동 ····················································144
라. 이익잉여금의 변동 ·················································144

>>>> 제9장 ∙ 이익잉여금처분계산서 및 결손금처리계산서 ·············145

Ⅰ. 이익잉여금처분계산서 ·······················································145
1. 이익잉여금처분계산서의 정의 ······································146
2. 이익잉여금처분계산서의 항목 ······································146
가. 미처분이익잉여금 ···················································146
나. 임의적립금 등의 이입액 ········································146
다. 이익잉여금처분액 ···················································146
라. 차기이월이익잉여금 ···············································147
Ⅱ. 결손금처리계산서 ······························································147
1. 결손금처리계산서의 정의 ·············································147
2. 결손금처리계산서 항목 ················································147
가. 미처리결손금 ··························································148
나. 결손금처리액 ··························································148
다. 차기이월결손금 ······················································148

>>>> 제10장 ∙ 주석과 부칙 ···························································149

Ⅰ. 주석 ···················································································149
1. 주석의 정의 ··································································150
2. 주석 기재 사항 ····························································150
Ⅱ. 부칙 ···················································································151
1. 시행일 ··········································································152
2. 최초 적용에 관한 경과조치 ·········································152
가. 종전의 재무제표 인정 ············································152
나. 종전 재무제표의 기타포괄손익누계액의 처리 ······· 152
다. 주석사항 기재 ························································153
>>>> 부록 ·····················································································155