재무회계연습 2 : 고급회계

01 외화환산 및 파생상품 / 1-1
[문제 01] 환율변동효과(1) 2010 CPA ······················································································· 1-3
[문제 02] 환율변동효과(2) 2017 CPA ······················································································· 1-7
[문제 03] 해외사업장순투자의 환산 ························································································· 1-12
[문제 04] 외화거래와 선지급 · 선수취 대가 ·············································································· 1-16
[문제 05] 기능통화 재무제표의 표시통화로의 환산(1) ···························································· 1-19
[문제 06] 기능통화 재무제표의 표시통화로의 환산(2) 2013 CPA ········································ 1-24
[문제 07] 기능통화 재무제표의 표시통화로의 환산(3) 2022 CPA ········································ 1-26
[문제 08] 위험회피대상항목과 위험회피수단 ··········································································· 1-31
[문제 09] 내재파생상품 ············································································································· 1-33
[문제 10] 매매목적 통화선도거래 ····························································································· 1-34
[문제 11] 공정가치위험회피-환율변동위험 ·············································································· 1-35
[문제 12] 공정가치위험회피-환율변동위험(외화 대 외화) ······················································ 1-37
[문제 13] 공정가치위험회피-보유자산(재고자산)(1) ································································ 1-40
[문제 14] 공정가치위험회피-보유자산(재고자산)(2) 2019 CPA ············································ 1-42
[문제 15] 공정가치위험회피-보유자산(FVOCI 선택 금융자산) ··············································· 1-45
[문제 16] 옵션의 내재가치 변동만을 위험회피수단으로 지정한 경우 ··································· 1-48
[문제 17] 공정가치위험회피-확정계약 ····················································································· 1-52
[문제 18] 현금흐름위험회피-예상거래 ····················································································· 1-54
[문제 19] 외화 확정계약(1) 2014 CPA ··················································································· 1-58
[문제 20] 외화 확정계약(2) 2011 CPA ··················································································· 1-61
[문제 21] 외화 확정계약(3) 2018 CPA ··················································································· 1-64
[문제 22] 다양한 위험회피 2024 CPA ···················································································· 1-66
[문제 23] 이자율스왑-공정가치위험회피 ·················································································· 1-72
[문제 24] 이자율스왑-현금흐름위험회피(1) ············································································· 1-76
[문제 25] 이자율스왑-현금흐름위험회피(2) 2025 CPA ························································· 1-79
[문제 26] 이자율스왑-종합 2012 CPA ··················································································· 1-86
[문제 27] 위험회피 회계의 중단 2020 CPA ·········································································· 1-91
[문제 28] 재조정(위험회피수단의 축소) 2023 CPA ······························································· 1-97
[문제 29] 재조정(위험회피대상의 축소) ················································································ 1-102
[문제 30] 주식매입선도 ··········································································································· 1-107
[문제 31] 주식매입콜옵션 ········································································································ 1-110

02 합병 회계 / 2-1
[문제 01] 영업권과 염가매수차익의 회계처리 ··········································································· 2-3
[문제 02] 비계약관계의 정산 ······································································································ 2-6
[문제 03] 사업결합거래와 별도거래의 구분(소송, 종업원 급여 선급) ······································ 2-7
[문제 04] 사업결합거래와 별도거래의 구분(종업원에 대한 조건부 지급) ································ 2-9
[문제 05] 계약관계의 정산(다시 취득한 권리의 정산) ···························································· 2-11
[문제 06] 계약관계의 정산(원재료 매입계약의 정산) ······························································ 2-13
[문제 07] 계약관계의 정산(부품 매입계약의 정산) 2015 CPA ············································· 2-15
[문제 08] 보상자산의 회계처리 ································································································ 2-19
[문제 09] 비화폐성자산이 이전대가에 포함된 경우 ································································ 2-22
[문제 10] 사업결합 시 발생하는 이연법인세 ··········································································· 2-24
[문제 11] 단계적으로 이루어지는 사업결합(1) ········································································ 2-27
[문제 12] 단계적으로 이루어지는 사업결합(2) 2023 CPA ···················································· 2-29
[문제 13] 잠정금액의 수정 ········································································································ 2-34
[문제 14] 조건부 대가(자본)의 공정가치 변동 ········································································· 2-37
[문제 15] 조건부 대가(부채)의 공정가치 변동 ········································································· 2-40
[문제 16] 조건부 대가(부채, 자본)의 공정가치 변동 2014 CPA ·········································· 2-42
[문제 17] 피취득자가 리스이용자인 경우 등 2024 CPA ······················································· 2-45
[문제 18] 식별할 수 없는 무형자산의 가치 2012 CPA ························································ 2-50
[문제 19] 대체보상으로 부여한 주식기준보상 2017 CPA(수정) ············································ 2-55
[문제 20] 현금창출단위의 손상 2020 CPA ············································································ 2-61
[문제 21] 사업결합 시 피취득자 지분의 공정가치가 보다 신뢰성 있는 경우 2025 CPA ····· 2-68
[문제 22] 역취득(1) ··················································································································· 2-74
[문제 23] 역취득(2) 2011 CPA ······························································································· 2-78
[문제 24] 역취득과 주당이익 2022 CPA ················································································ 2-82
[문제 25] 대가의 이전 없이 이루어지는 사업결합 ·································································· 2-85
[문제 26] 사업결합으로 취득한 자기주식과 자기사채 ····························································· 2-87
[문제 27] 기본 기출문제(1) 2010 CPA ··················································································· 2-88
[문제 28] 기본 기출문제(2) 2018 CPA ··················································································· 2-92
[문제 29] 기본 기출문제(3) 2019 CPA(수정) ········································································· 2-97
[문제 30] 기본 기출문제(4) 2021 CPA ··················································································· 2-99

03 연결 회계 / 3-1
[문제 01] 부분인식 영업권과 전부인식 영업권 ········································································· 3-3
[문제 02] 기본 연결재무제표 ······································································································ 3-6
[문제 03] 기본 연결재무제표(비지배지분을 공정가치로 측정하는 경우) 2014 CPA ··········· 3-15
[문제 04] 기본 연결재무제표(영업권의 손상) 2019 CPA ······················································ 3-21
[문제 05] 기본 연결재무제표(내부거래 제거 효과) 2015 CPA ············································· 3-28
[문제 06] 기본 연결재무제표(시가변동분의 재평가) 2010 CPA ············································ 3-32
[문제 07] 기본 연결재무제표(내부거래로 취득한 자산의 재평가) 2021 CPA ······················ 3-38
[문제 08] 내부거래 제거 회계처리를 통한 추정 2013 CPA ················································· 3-45
[문제 09] 양사 재무제표와 연결 재무제표를 통한 추정 2022 CPA ····································· 3-50
[문제 10] 종속기업 지분의 단계적 취득(1) ·············································································· 3-56
[문제 11] 종속기업 지분의 단계적 취득(2) 2016 CPA ························································· 3-59
[문제 12] 지배력 획득 후 추가 취득 2012 CPA ··································································· 3-64
[문제 13] 기중 취득 2013 CPA ······························································································ 3-72
[문제 14] 종속기업의 유상증자 ································································································ 3-76
[문제 15] 종속기업 주식의 일부 매각 ······················································································ 3-81
[문제 16] 종속기업 주식의 일부 매각, 종속기업간의 내부거래 2025 CPA ························· 3-84
[문제 17] 종속기업의 자기주식 취득(1) ··················································································· 3-92
[문제 18] 종속기업의 자기주식 취득(2) 2016 CPA ······························································· 3-96
[문제 19] 종속기업의 유상증자, 자기주식 취득 2023 CPA ················································ 3-100
[문제 20] 추가취득, 종속기업의 유상 증자, 자기주식 취득 2018 CPA ····························· 3-110
[문제 21] 간접지배의 연결(1) ································································································· 3-119
[문제 22] 간접지배의 연결(2) 2017 CPA ············································································· 3-122
[문제 23] 간접지배의 연결(3) 2020 CPA ············································································· 3-128
[문제 24] 간접지배의 연결(4) 2024 CPA ············································································· 3-133
[문제 25] 공동지배형 연결재무제표 2014 CPA ··································································· 3-140
[문제 26] 상호소유(종속기업이 지배기업 주식을 보유하는 경우) ········································ 3-143
[문제 27] 법인세를 고려한 연결 ····························································································· 3-146
[문제 28] 연결현금흐름표(1) 2010 CPA ··············································································· 3-150
[문제 29] 연결현금흐름표(2) 2025 CPA ··············································································· 3-157
[문제 30] 해외종속기업의 연결(1) ·························································································· 3-162
[문제 31] 해외종속기업의 연결(2) 2011 CPA ······································································ 3-166
[문제 32] 해외종속기업의 연결(3) 2019 CPA ······································································ 3-170
[문제 33] 해외종속기업의 연결(4) 2021 CPA ······································································ 3-175
[문제 34] 연결주당이익 ··········································································································· 3-180
[문제 35] 비지배지분이 존재하는 역취득 연결 ····································································· 3-184
[문제 36] 해외사업장순투자의 위험회피(1) ············································································ 3-187
[문제 37] 해외사업장순투자의 위험회피(2) 2015 CPA ························································ 3-189
[문제 38] 종속기업이 우선주를 발행한 경우 연결(1) ··························································· 3-196
[문제 39] 종속기업이 우선주를 발행한 경우 연결(2) ··························································· 3-200

04 관계기업 투자 / 4-1
[문제 01] 지분법 회계처리 기본 ································································································· 4-3
[문제 02] 관계기업의 초과 손실 ······························································································· 4-11
[문제 03] 단계적 취득을 통한 유의적인 영향력 획득 ···························································· 4-14
[문제 04] 관계기업 투자의 일부 처분(1) ················································································· 4-16
[문제 05] 관계기업 투자의 일부 처분(2) 2022 CPA ····························································· 4-18
[문제 06] 관계기업 투자의 일부 처분(3) 2013 CPA ····························································· 4-21
[문제 07] 최초 유의적 영향력 획득, 추가 취득, 일부 처분 2024 CPA ······························· 4-24
[문제 08] 매각예정으로 분류(1) 2017 CPA ············································································ 4-28
[문제 09] 매각예정으로 분류(2) 2021 CPA ············································································ 4-30
[문제 10] 관계기업 투자의 손상 2020 CPA ·········································································· 4-33
[문제 11] 비화폐성자산의 출자에 의한 관계기업 투자의 취득(1) ·········································· 4-38
[문제 12] 비화폐성자산의 출자에 의한 관계기업 투자의 취득(2) 2023 CPA ······················ 4-40
[문제 13] 비화폐성자산의 출자에 의한 관계기업 투자의 취득(3) 2018 CPA ······················ 4-45
[문제 14] 관계기업의 유상증자로 지분율이 변동한 경우(일반기업회계기준 적용) ··············· 4-49
[문제 15] 공동 약정 2016 CPA ······························································································ 4-52
[문제 16] 관계기업이 우선주를 발행한 경우 ··········································································· 4-57
[문제 17] 관계기업이 우선주를 발행한 경우, 해외 관계기업 2025 CPA ····························· 4-6