ݸ/
ݸ
üݸ
üݸ
ü
ü ݾ
ñ
ü
һȯ ü
ü
ñ
ü
һȯ ü
ü
˻
̿ ǻ ȳ
Ʒ “ ü ݾ ” "ະ ü ݾ " ظ ܼϰ ̸, üڱݾ üݾ, ݸ, ϼ, ϴ.
ٷΰ
ü ݾ
() 12õ, 5%
: ſ(ޱϷκ 1 ü )
ȯ : Ͻ ȯ(ڴ ſ )
ü[ݷ] : + ü[]
ü : 3%
ڳ ұϰ ڸ ȯ ü Ͽ, ڴ ʿ ü 1 ڸ
ݾ
ݾ
ü 1 ν
ü 3 ν
(ü~ü1)
(ü1~ü3)
(a)
1,000,000
1,000,000
-
× 5% × 2/12
( 2
1)
)
× 5% × 2/12
( 2
1)
)
ͻ ڴ ݿ
(b)
3,333
3,333
1,600,000
ü 500,000 ×
8%(5%+3%) × 1/12
ü 500,000 ×
8%(5%+3%) × 1/12
× 8%(5%+3%) × 2/12
(ͻ
2)
2)
ݾ(c=a+b)
1,003,333
1,003,333 + 1,600,000 = 2,603,333
1) ü 1 ڸ
2) 쿡 ȯϿ
ü ݾ
() 12õ, 5%
: ſ(һȯ 2ȸ ü )
ȯ : ݱյһȯ(һȯ 1鸸 ſ )
ü[ݷ] : + ü[]
ü : 3%
һȯ ұϰ һȯ ȯ ü Ͽ, ڴ ʿ ü 1 ڵ
ݾ
ݾ
ü 1 ν
ü 3 ν
(ü~ü1)
(ü1~ü3)
һȯ(a)
2,000,000
2,000,000
2,000,000
һȯ
2ȸ
1)
2ȸ
1)
2ȸ
(b)
1,000,000
1,000,000
-
× 5% × 2/12
( 2
1)
)
× 5% × 2/12
( 2
1)
)
ͻ
ڴ ݿ
(c)
10,000
10,000
1,600,000
һȯ 1,500,000 ×
8%(5%+3%) × 1/12
ü һȯ 1,500,000 ×
8%(5%+3%) × 1/12
× 8%(5%+3%) × 2/12
(ͻ
2)
2)
ݾ(d=a+b+c)
3,010,000
4,000,000(һȯ) + 2,610,000( ) = 6,610,000
1) ü 1ȸ һȯ 1 ڸ
2) 쿡 ȯϿ
ü ݾ
() 12õ, 5%
: ſ
ȯ : Ͻ ȯ(ڴ ſ )
ü[ݷ] : + ü[]
ü : 3%
ұϰ ȯ ü Ͽ, ڴ ʿ ü 1 ڸ
ݾ
ݾ
ü 1 ν
ü 3 ν
(ü~ü1)
(ü1~ü3)
(a)
120,000,000
1)
120,000,000
1)
(b)
500,000
500,000
-
× 5% × 1/12
( 1
2)
)
× 5% × 1/12
( 1
2)
)
-
(c)
800,000
3)
800,000
3)
1,600,000
× 8%(5%+3%) × 1/12
( )
× 8%(5%+3%) × 1/12
( )
× 8%(5%+3%) × 2/12
( 1 2
ݾ(d=a+b+c)
121,300,000
120,000,000() + 2,900,000( ) = 122,900,000
1) Ⱑ 쿡 ȯϿ
2) ü 1ġ ڸ
3) ü ڰ ƴ ΰ
̿ ǻ ȳ
ٷΰ