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[±â°í] ±Û·Î¹ú ¼¼¹«¼­ºñ½º¸¦ À§ÇÑ Tip_¼¼¹«¿µ¾î(17)
Evaluation of Inventory Assets(Àç°íÀÚ»ê Æò°¡)

 

Evaluation of Inventory Assets(Àç°íÀÚ»ê Æò°¡)


 


    ³ëÁ¤°ü ¼¼¹«»ç
 ¹Ì±¹È¸°è»ç(AICPA)
 °æÈñ´ëÇб³ °æ¿µÇÐ ¹Ú»ç

Àç°íÀÚ»êÀÇ Æò°¡´Â ±âÃÊÀç°í¾×°ú ´ç±â¸ÅÀÔ¾×À» ´ç±â ¼öÀÍ¿¡ ´ëÀÀµÉ ¸ÅÃâ¿ø°¡¿Í Â÷±â·Î ÀÌ¿ùµÉ ±â¸»Àç°í¾×À¸·Î ¹èºÐÇÏ´Â °úÁ¤ÀÌ´Ù. ÀÌ´Â ¸ÅÃâ¿ø°¡¸¦ È®Á¤ÇÏ¿© ±â°£ÀÌÀÍÀ» ÃøÁ¤ÇÏ´Â °ÍÀÌ´Ù.

¹ýÀμ¼¹ýÀº Àç°íÀÚ»êÀÇ ÀÚÀÇÀûÀÎ Æò°¡¸¦ ¹æÁöÇϱâ À§ÇØ ¼ö·®¹èºÐ¹æ¹ý¿¡ ´ëÇؼ­´Â ¾Æ¹«·± ±ÔÁ¤À» µÎ°í ÀÖÁö ¾Ê´Â ¹Ý¸é, °¡¾×¹èºÐ Áï ´Ü°¡¸¦ È®Á¤ÇÏ´Â ¹æ¹ýÀ» ±ÔÁ¤ÇÏ°í ÀÖ´Ù.


The evaluation of inventory assets shall be conducted in the method chosen and reported to the head of the tax office having jurisdiction over the place of tax payment by a corporation among any of the following methods.


Àç°íÀÚ»êÀÇ Æò°¡´Â ´ÙÀ½ÀÇ °¢ È£¿¡ ÇØ´çÇÏ´Â ¹æ¹ý Áß ¹ýÀÎÀÌ ³³¼¼Áö °üÇÒ¼¼¹«¼­Àå¿¡°Ô ½Å°íÇÑ ¹æ¹ý¿¡ ÀÇÇÑ´Ù.


The cost method: The method of using the acquisition value calculated by any of the following methods as the evaluated value of the assets.
 
¿ø°¡¹ý£º´ÙÀ½ÀÇ °¢¸ñ¿¡ ÇØ´çÇÏ´Â ¹æ¹ý¿¡ ÀÇÇÏ¿© »êÃâÇÑ Ãëµæ°¡¾×À» ±× ÀÚ»êÀÇ Æò°¡¾×À¸·Î ÇÏ´Â ¹æ¹ý

The method of using the acquisition value of each inventory asset calculated on an individual basis as the evaluated value of the asset (hereinafter referred to as "individual method").
 
Àç°íÀÚ»êÀ» °³º°ÀûÀ¸·Î °¢°¢ ±× ÃëµæÇÑ °¡¾×¿¡ µû¶ó »êÃâÇÑ °ÍÀ» ±× ÀÚ»êÀÇ Æò°¡¾×À¸·Î ÇÏ´Â ¹æ¹ý(ÀÌÇÏ "°³º°¹ý¡±À̶ó ÇÑ´Ù)


The method of removing the inventory assets beginning with the first put into storage, and using the acquisition value calculated by deeming the assets acquired on the date nearest to the end date of the business year to be inventory assets as the evaluated value of the assets (hereinafter referred to as "first-in first-out method").
 
¸ÕÀú ÀÔ°íµÈ °ÍºÎÅÍ Ãâ°íµÇ°í ±× Àç°íÀÚ»êÀº »ç¾÷¿¬µµÁ¾·áÀϺÎÅÍ °¡Àå °¡±î¿î ³¯¿¡ ÃëµæÇÑ °ÍÀÌ Àç°í·Î µÇ¾î ÀÖ´Â °ÍÀ¸·Î ÇÏ¿© »êÃâÇÑ Ãëµæ°¡¾×À» ±× ÀÚ»êÀÇ Æò°¡¾×À¸·Î ÇÏ´Â ¹æ¹ý(ÀÌÇÏ "¼±ÀÔ¼±Ãâ¹ý¡±À̶ó ÇÑ´Ù)


The method of removing the inventory assets beginning with the assets most recently put into storage, and using the acquisition value calculated by deeming the assets acquired on the date furthest from the end date of the business year as inventory assets to be the evaluated value of the assets (hereinafter referred to as "last-in first-out method").


°¡Àå °¡±î¿î ³¯¿¡ ÀÔ°íµÈ °ÍºÎÅÍ Ãâ°íµÇ°í ±× Àç°íÀÚ»êÀº »ç¾÷¿¬µµÁ¾·áÀϺÎÅÍ °¡Àå ¸Õ ³¯¿¡ ÃëµæÇÑ °ÍÀÌ Àç°í·Î µÇ¾î ÀÖ´Â °ÍÀ¸·Î ÇÏ¿© »êÃâÇÑ Ãëµæ°¡¾×À» ±× ÀÚ»êÀÇ Æò°¡¾×À¸·Î ÇÏ´Â ¹æ¹ý(ÀÌÇÏ "ÈÄÀÔ¼±Ãâ¹ý"À̶ó ÇÑ´Ù)


The method of using the overall average acquisition value, calculated by adding the sum total of the acquisition value of assets as at the start date of the relevant business year to the sum total of the acquisition value of assets acquired during the relevant business year for each type of product and dividing by the total number of assets, as the evaluated value of the assets (hereinafter referred to as "gross average method").


ÀÚ»êÀ» Ç°Á¾º°¤ýÁ¾¸ñº°·Î ´çÇØ »ç¾÷¿¬µµ°³½ÃÀÏ ÇöÀçÀÇ Àڻ꿡 ´ëÇÑ Ãëµæ°¡¾×ÀÇ ÇÕ°è¾×°ú ´çÇØ »ç¾÷¿¬µµ Áß¿¡ ÃëµæÇÑ ÀÚ»êÀÇ Ãëµæ°¡¾×ÀÇ ÇÕ°è¾×ÀÇ ÃѾ×À» ±× ÀÚ»êÀÇ ÃѼö·®À¸·Î ³ª´« Æò±Õ´Ü°¡¿¡ µû¶ó »êÃâÇÑ Ãëµæ°¡¾×À» ±× ÀÚ»êÀÇ Æò°¡¾×À¸·Î ÇÏ´Â ¹æ¹ý(ÀÌÇÏ "ÃÑÆò±Õ¹ý¡±À̶ó ÇÑ´Ù)


The method of using the average acquisition value calculated by the average unit price computed by dividing the total amount on the account books by the number of assets on the account books each time assets are acquired as the evaluated value of the assets (hereinafter referred to as "moving average method").


ÀÚ»êÀ» ÃëµæÇÒ ¶§¸¶´Ù ÀåºÎ½ÃÀç±Ý¾×À» ÀåºÎ½ÃÀç¼ö·®À¸·Î ³ª´©¾î Æò±Õ´Ü°¡¸¦ »êÃâÇÏ°í ±× Æò±Õ´Ü°¡¿¡ ÀÇÇÏ¿© »êÃâÇÑ Ãëµæ°¡¾×À» ±× ÀÚ»êÀÇ Æò°¡¾×À¸·Î ÇÏ´Â ¹æ¹ý(ÀÌÇÏ "À̵¿Æò±Õ¹ý¡±À̶ó ÇÑ´Ù)


The method of using the acquisition value calculated by deducting the estimated marginal earnings from sales from the estimated sales prices by the type of product on the end date of the relevant business year as the evaluated value of the assets (hereinafter referred to as "sales price reduction method").


Àç°íÀÚ»êÀ» Ç°Á¾º°·Î ´çÇØ »ç¾÷¿¬µµÁ¾·áÀÏ¿¡ À־ ÆÇ¸ÅµÉ ¿¹Á¤°¡°Ý¿¡¼­ ÆǸſ¹Á¤Â÷ÀͱÝÀ» °øÁ¦ÇÏ¿© »êÃâÇÑ Ãëµæ°¡¾×À» ±× ÀÚ»êÀÇ Æò°¡¾×À¸·Î ÇÏ´Â ¹æ¹ý(ÀÌÇÏ "¸ÅÃâ°¡°Ýȯ¿ø¹ý¡±À̶ó ÇÑ´Ù)


The low-of-cost-or-market method: The method of using the amount computed in the cost method provided in subparagraph 1 or the value evaluated as the market price according to corporate accounting standards as the evaluated value, whichever is lower, for the inventory assets.


Àú°¡¹ý£ºÀç°íÀÚ»êÀ» Á¦1È£ÀÇ ±ÔÁ¤ÀÇ ¿ø°¡¹ý°ú ±â¾÷ȸ°è±âÁØ¿¡ µû¶ó ½Ã°¡·Î Æò°¡ÇÑ °¡¾×Áß ³·Àº ÆíÀÇ °¡¾×À» Æò°¡¾×À¸·Î º»´Ù.



¼¼¹«»ç½Å¹® Á¦704È£(2017.7.18)

 [Á¶È¸: 1367]