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· 분류 : 국내도서 > 수험서/자격증 > 국가전문자격 > 공인회계사
· ISBN : 9791156264880
· 쪽수 : 472쪽
· 출판일 : 2024-09-02
책 소개
목차
00 개념체계 등 / 7
/ ○× 문제 ··························································································································· 10 /
01 재고자산, 생물자산 / 50
/ ○× 문제 ························································································································· 56 /
/ Q&A 문제 ······················································································································· 61 /
02 고객과의 계약에서 생기는 수익 / 80
/ ○× 문제 ························································································································· 95 /
/ Q&A 문제 ······················································································································ 100 /
03 유무형자산, 투자부동산, 기타자산 / 128
/ ○× 문제 ······················································································································· 133 /
/ Q&A 문제 ····················································································································· 141 /
04 정부보조금 / 160
/ ○× 문제 ······················································································································· 161 /
/ Q&A 문제 ····················································································································· 162 /
05 차입원가 자본화 / 165
/ Q&A 문제 ····················································································································· 167 /
06 현금및현금성자산과 수취채권 / 173
/ Q&A 문제 ····················································································································· 174 /
07 투자목적금융자산 / 177
/ ○× 문제 ······················································································································· 182 /
/ Q&A 문제 ····················································································································· 188 /
08 금융부채와 사채 / 207
/ Q&A 문제 ····················································································································· 209 /
09 자본 / 217
/ ○× 문제 ······················································································································· 221 /
/ Q&A 문제 ····················································································································· 222 /
10 복합금융상품 / 231
/ Q&A 문제 ····················································································································· 233 /
11 종업원급여 / 240
/ ○× 문제 ······················································································································· 242 /
/ Q&A 문제 ····················································································································· 243 /
12 주식기준보상 / 247
/ ○× 문제 ······················································································································· 249 /
/ Q&A 문제 ····················································································································· 251 /
13 리스 / 266
/ ○× 문제 ······················································································································· 271 /
/ Q&A 문제 ····················································································································· 273 /
14 법인세회계 / 285
/ ○× 문제 ······················································································································· 287 /
/ Q&A 문제 ····················································································································· 290 /
15 충당부채, 우발부채 및 우발자산 / 298
/ ○× 문제 ····················································································································· 300 /
/ Q&A 문제 ··················································································································· 304 /
16 주당이익 / 308
/ ○× 문제 ····················································································································· 311 /
/ Q&A 문제 ··················································································································· 313 /
17 회계변경과 오류수정 / 322
/ ○× 문제 ····················································································································· 324 /
/ Q&A 문제 ··················································································································· 326 /
18 현금흐름표 / 335
/ Q&A 문제 ··················································································································· 340 /
19 재무회계의 기타사항 / 351
/ ○× 문제 ····················································································································· 356 /
/ Q&A 문제 ··················································································································· 359 /
20 관계기업과 공동기업투자 / 364
/ ○× 문제 ······················································································································· 366 /
/ Q&A 문제 ····················································································································· 370 /
21 사업결합과 합병회계 / 376
/ ○× 문제 ····················································································································· 378 /
/ Q&A 문제 ··················································································································· 381 /
22 연결회계 / 395
/ ○× 문제 ······················································································································· 400 /
/ Q&A 문제 ····················································································································· 407 /
23 환율변동회계 / 435
/ ○× 문제 ······················································································································· 436 /
/ Q&A 문제 ····················································································································· 438 /
24 파생상품회계 / 450
/ ○× 문제 ······················································································································· 452 /
/ Q&A 문제 ····················································································································· 455 /