μ ߰ . ۳ 3̶ Դϴ. ̹ ؼ μ ߰ ϶ ϴµ, ؾϳ?
ȳϽʴϱ? ǿ Ͽ 亯帳ϴ. ̶ 꿡 Ͽ Ⱓ ϴ ȸ ־ ϸ, ־ ִ Ʈ 꿡 帱 ϴٸ, Ʒ Ͻñ ٶϴ. 1 繫ǥ ̶ 1 ( 1. 1. 12. 31.) Ⱓ Ȱ Ͽ ŷ ڷḦ ٰŷ ȸؿ Ͽ (12. 31.) ϰ ִ ڻ¸ ǥϴ ǥ, Ⱓ(1. 1. 12. 31.) () Ÿ Ͱ꼭, Ǽ Ǽ忡 ҿ ǥϴ , λ Ȱ óг Ÿ óа꼭(ս 쿡 ձó꼭) ۼϱ Ϸ Ѵ. ٽ ϸ ̶ ϰ ִ ڻ ä, ں Ȳ Ȯ ϰ Ⱓ ľϱ Ϸ ȸ ̶ Ѵ. 繫ǥ ̷ ۼ ǥ, Ͱ꼭, óа꼭(ս 쿡 ձó꼭), Ǽ Ǵ Ѵ. 2 ʿѰ? ŷ ․ ġ ʰ Ѱ Ͽ Ȳ Ÿ ǥ Ⱓ Ͱ꼭 ۼ 繫(Ȳ) 濵(Ȳ) Ȯϰ ǥ ΰ? 캸 Ʒ ̴. ݵ ľ μ Ȯ 繫 濵 ִ. ֱ κ ó ʰ óϹǷ 忡 ϴ 뷫 帧 캸 ַ 캸. ▪ ߿ (Ǵ ǰ)Ծ ⸻ڻ ־ ݿ ʾҴ. ▪ ڻ(ǹ, ġ, ݱ, ․ⱸ, ǰ ) ݿ ʾ ϰ Ǿ. ▪ ⸻ ݽ簡 λ ݽ ִ ݿ ʾҴ. ▪ ϰ ִ ð λ ݾ() ̰ ִ ð ݿ ʾҴ. ▪ ߿ Ⱓ ġ 쿡 μ ϰ Ͽ. ▪ ߿ Ϻαݾ Ϳ شԿ μ ϰ Ͽ. ▪ ӿ Ǿ. ▪ ӿ Ա Ǿ. ▪ Ͻÿ ִ սǿ Ͽ ݾ 뿡 ݿ Ͽ ϰ Ǿ. (ջ, ) 3 (1) 1) հܾûǥ ۼ ϴ ŷ а ϹǷ ϸ ݾ հ 뺯 ݾհ ġϵ Ǿ ִ. Ѱ() ִ հ踦 Ʒ ÿ Ͽ ǥ ۼ ûǥ̴. ûǥ ܾ ǥϴ ܾûǥ, հ踸 ǥϴ հûǥ, հ ܾ ǥϴ հܾûǥ ǹ κ հܾûǥ ۼѴ. 2) ο 常δ ŷ ľϱⰡ ʿ信 θ ۼѴ. ο ó, ó, Ÿ ŷó( 庰, Աݺ ), , ܾװ ݾ(ä․äȸ ŷó ܾ հݾ) ġ θ Ѵ. 3) ǽ ڻ Ͽ λ ݾװ ġ θ Ͽ а Ѵ. 4) а Ͽ üũƮ ۼϿ а 忡 Ѵ. 5) ǥ ۼ ܾûǥ а Ͽ Ͱ꼭 ǥ 뺯 Ѵ. , ó ǥ ۼ ʾƵ ڵ óȴ. (2) 1) հܾûǥ ۼ Ѱ() θ Ѵ. ó ڵ ȴ. 2) θ ̿ θ ̿Ѵ. ó ڵ óȴ. (3) 꺸 ۼ 1) ǥ ۼ θ ڻ ڻ () Ͽ ǥϰ, ڻ õ ä ں () Ͽ Ͽ ۼѴ. (ڻ = ä + ں) 2) Ͱ꼭 ۼ θ ǥϰ, Ͽ (Ǹź Ϲݰ) ǥ Ͱ Ư ϰ Ưս Ͽ Ѵ. 3) óа꼭 ۼ α óп ۼѴ. 4 (1) ǰ ü ǰ̶ ǸŵDZ ڻ̴. Ͽ Ǹ ǰ üϱ Ͽ ǰ ⸻ Ǹŵ ƴϰ ִ ⸻ Ͽ Ǹŵ ǰ üϴ а Ͽ Ѵ. 硶ǰ ü̿ǰ ǰ ⸻ǰ 2õ 1 8õ üϴ. ◦ ʻǰ 30,000,000 ◦ Ծ 170,000,000 ◦ ⸻ǰ 20,000,000 ◦ 230,000,000 : ʻǰ + Ծ - ⸻ǰ 180,000,000/ǰ 180,000,000 (2) 1) Ͽ ϴ ȭ 뿪 ȴ. ( = ) 쿡 óϴ ո 찡 ִ. , ǰ ϱ Ͽ 10 ִ ġ Ͽٰ . ġ 10 Կ óѴٸ 濬 ϰ Ǿ ߸ ̴. ̿ Ͽ ǰ(ȭ) 1 ʰϿ µ ִ ǰ Ⱓ Ͽ óϿ ̴. ġ 1 ϰ 10 ִٸ, 1 ġ 10 óϴ ̶ Ѵ. ǻ 1 ġ 꿬 Ȯ Ͽ Ϳ ݿѴٴ Ұϴ. ֳϸ, ġ Ⱓ 10 Ͽ Ⱓ ο ý ְ, 10 DZ ĵ ̱ ̴. ұϰ Ǵ ֵ Ѵٸ, Ͽ Ư Ұϰų Ͽ Ƿ μ ڻ 뿬 Ͽ ΰ ִ. 2) Ư¡ ■ ձݻ ݿ ձݿ ִ. Ͽ ձݻ . ■ ǻ μ ƴϰ ձ 쿡 Ͽ ձ ϴ ǻ ϰ ִ. ٽ ϸ, ϴ ο . Ͽ óϸ, Ƿ ϴ ϰ, ս 쿡 ʴ ִ. ■ ڻ꿡 ѵ ձݻ ִ ѵ ʰϴ ݾ ձݺһϿ Ѵ. 3) ڻ ■ ڻ ڻ ڻ, , Ǽڻ ƴѴ. 4) ■ 氡 ڻ : 漼, ϼ Ÿ δ ݾ ڰ (Ǽ) ڻ : ,빫,,Ͽ,,,(漼․ϼ ), ġ Ÿ δ հ Ÿ : ð ■ ڻ ڻ 0 Ѵ. ٸ, Ͽ ϴ 쿡 氡 5 ϴ ݾ ϵ, ݾ ڻ꿡 ̻ܾ ʷ 氡 5ϰ Ǵ Ѵ. Ǵ ڻ 氡 5 1õ ݾ ܾ Ǵ ߰Ѵ. , ݾ Ϸڻóн ձݻѴ. ■ 뿬 뿬 ڻ Ⱓ ϸ, μ Ģ 뿬(迬ڻ 뿬ǥ, ڻ 뿬ǥ, 뿬 뿬ǥ, ڻ 뿬 뿬ǥ) Ͽ Ѵ. űڻ ش ڻ (2002. 1. 1 ϴ ) ϵ, 1 ̸ ϼ 1 . 絵 ڻ ǹ 絵ñ ִ ̸, 絵ϱ Ѵ. • = /12 μ ߰ • = 6/12 ■ ڻ꺰 ȣ п 忡 Ű Ͽ ݾ() μ ձ ν ִ Ѵ. ڻ ڻ(ڻ ) Ǵ 귮ʹ Ǵ ڻ 귮ʹ, Ǵ ͱڻ갡 ڻ ͱⰣ( Ⱓ Ư Ű뿬) յϰ Ⱥ ݾ( Ⱓ ߿ ڻ ǵǰų ܾ) ϴ ■ 뿬 Ͽ Ͽ, μ Ģ [ǥ4] ϰ ִ. 5) ڻ áڻ : ݱ, : 2002. 12. 1. 뿬: 5 ( : 0.451) ݾ 20,000,000 ݱ 2002 • 氡(20,000,000) 0.451( 45.1%) 1/12 = 751,666 1 ̸ 1 Ѵ. ڻ 12. 1. 1̴. 2002 751,666, 2002 19,248,334 751,666/ 751,666 2003 • 19,248,334 [氡(20,000,000) - (751,666)] (0.451) = 8,680,998 • 2003 8,680,998 2003 10,567,336 (20,000,000 - 751,666 - 8,680,998) 8,680,998/ 8,680,998 2004 • ⸻ (10,567,336) (0.451) = 4,765,868 • 2004 4,765,868 2004 ⸻ 5,801,468 (20,000,000 - 751,666 - 8,680,998 - 4,765,868) 2005 • ⸻ (5,801,468) (0.451) = 2,616,462 • 2005 2,616,462 2005 ⸻ 3,185,006 (20,000,000 - 751,666 - 8,680,998 - 4,765,868 - 2,616,462) 2,616,462/ 2,616,462 2006 • ⸻ (3,185,006) (0.451) = 1,436,437 • 2006 1,436,437 2006 ⸻ 1,748,569 (20,000,000 - 751,666 - 8,680,998 - 4,765,868 - 2,616,462 - 1,436,437) 1,436,437/ 1,436,437 2007 • ⸻ (1,748,569) (0.451) 11/12= 722,887 1 ؿ ش 11 Ͽ. • 2007 722,887 • ߰ : 1,024,682( 1,025,682 - 1,000) ݱ 2007 氡 5(1鸸 ) 1õ ݾ 1,000 ڻ ΰ ϰ ܾ Ѵ. 2007 1000 (20,000,000 - 751,666 - 8,680,998 - 4,765,868 - 2,616,462 - 1,436,437 - 722,887 - 1,024,682) 1,747,569/ 1,747,569 ̶ ⸻ ڻ Ϻκ ȭ()ϴµ ȭ ݾ Ѵ. ■ ڻ ڻ , (Ư, ǿžȱ, , ǥ, ȣ) ߺ ִ. â, ڻ Ͽ Ͽ óѴ. 6) ú ձ ڻ꺰 ʰϴ ʰϴ ݾ ձݿ ƴѴ. 7) ҵ濡 μ Ǵ Ǵ ϴ μ μ ・ μ 쿡 ʰ ڻ ϴ Ѵ. ÿ Ǵ ̹Ƿ, ִ ڻ 絵 ڻóм ݿ ƴѴ. ڻ óмͰ ȸ ΰ ƴ ΰ Ѵ. ʡ ◦ ڻ : ݱ, 뿬 5, 0.451 ◦ 2003 氡 5,000,000, 2003 2,255,000 2003 2004 ʴ 2004 (2,255,000) = 5,000,000 (0.451) ϴ 2004 (1,237,995) [氡(5,000,000) - 2003 (2,255,000)] (0.451) (3) ջ ϰ ִ ä(ܻ, ) ŷó Ļ, , ε ȸ 찡 ִ. ȸ ä սǷ ջ Ѵ. ϰ ִ ä Ϻ ݾ ȸ ֱ Ȯ ϱ Ͽ ä ݾ ȸ Ұ ä , ̸ ϴ ʿϸ Ʒ óѴ. 硶ջ (12. 31.) ܻ ܾ 120,000,000 Ͽ 1% ջ ϴ. Ծ1,200,000/1,200,000 ݡ ⸻ ջ(Ծ) ϴ ä ϴ ƴϴ. ä, 뿩ݡŸ ̿ ϴ äǿ ̸, ̷ () Ͽ ϴ ̴. ȸؿ ⸻ äǿ Ͽ ϴ Ǵ հ Ͽ ϴ װ ȸ Ұ äǿ Ͽ ϰ ϸ ݰ ϰ, ϸ ջ ϵ ϰ ִ. , Ǽ ϱ Ͽ ⸻ ä, ΰġ⼼ ̼, õ ޱݡ̼, Ͱ õ 뿩 հ Ͽ 100 1( 100 2) ϴ ݾ ձ(Ǵ ʿ) Ѵ. 衶 : ȸ Ҵä ܾ 졷꿡 ܻ 500,000 ȸ ҰϿ óϴ. (ܾ 2,000,000) 500,000/ܻ 500,000 ܻ ȸҴɱݾ սó Ͽ ̹ óϿǷ ݰ óѴ. 顶 : ȸ Ҵä ܾ 졷()Ѷ翡 ܻ 2,000,000 ȸ ҰϿ óϴ. (ܾ 1,500,000) 1,500,000/ܻ 2,000,000 ջ 500,000 ܾ ݾ ջ óѴ. ꡶ : ܿ ִ 졷 ܻ ܾ 130,000,000 Ͽ 1% ջ ϴ. , ܾ 900,000 Ծ 400,000/ 400,000 ɱݾ(1,300,000) ̿ ܾ ݾ(1,300,000 - 900,000) Ͽ Ծ Ѵ. 롶̿ ɱݾ ʰϴ 졷 ܻ 100,000,000 Ͽ 1% ջ ϴ. , ܾ 1,500,000 500,000/ȯ 500,000 ɱݾ(1,000,000) ̿ ܾ (1,500,000 - 1,000,000) ܼ Ⱥ óѴ. (4) ȸؿ ϸ, ȸ迬 Ͻÿ Ͽ ݿ ϴ ݾ Ѵ. ѵ ϰ ְ ̸ ʰϿ ձݺһϹǷ ǹ κ ϴ ѵ ݾ ϰ ʴ Ϲ̴. 1) ձݻ ■ ӿ ձݻ ݾ (α Ѵ) ݾ Ͽ 쿡 Ͽ ݾ ʰϴ ݾ 1 쿡 ӿ ϴ ұϿ 1 ӿ ѱ 10 1 ϴ ݾ ټӿ ݾ ʰϴ ݾ ■ ѵ 1 ̻ ϰ ִ ӿ ο Ͽ Ѵ. , 1 ̸ 쿡 ޱ ִ ϵ ѱ 5% ■ ձݻԹ ݵ 꼭(ǥ Ͱ꼭) ݾ ݿǾ ϸ, ձݿ . ■ ձݻѵ ) ) ݾ ձݻѵ Ѵ. ) ѱ (2007 ) 1 ̻ ټ ӿ, ο ؿ 100 5 1Ⱓ Ͽ ٷ ӿ Ǵ ϰ ִ 1 ̻ ټڸ Ѵ. ѱ ѱ̶ 1 ̻ Ͽ ٹ ӿ ο , ӱ, , ̿ п Ͽ հ Ѵ. , (μ Ͽ óе ݾ) Ͽ ҵμ ҵ濡 ʴ ҵ ٷμҵ濡 شϴ α , α ѱ ƴѴ. ) ݴ (2007 ) (߰ 35% ) - ⸻ ܾ ߰ ϴ ӿ Ǵ 쿡 Ǿ ݾ ߰ Ѵ. ߰ Ÿ Ͽ ݾ Ѵ. ٸ, 쿡 ٷαع ϴ ٿ ݾ Ѵ. • ݾ Ͽ Ͽ ݾ • ޱ ٷαع Ͽ ݾ : 30Ϻ ӱ ټӿ 2) ձݿ ӿ Ǵ ο ϴ 쿡 ݿ Ͽ Ѵ. ■ κ ʰϿ ϴ ϴ ӿ Ǵ ο ϴ κ ݰ ̸ ݿ Ͽ Ѵ. ■ ܾ ʰϿ ϴ ݰ ϴ ϹǷ ϴ ܾ ʰϴ 쿡 ʰ ϴ ݾ Ȯ ϴ ձ Ѵ. 3) ѵ ■ , ݾ (6õ ) ) ѱ : 1 ( 5/100) 1Ⱓ ٷ ο ѱ : 10 ) ߰ : 6õ [ 35/100 - ( - )] ⸻ Ͽ ߰ : 4 λ ܾ : 1 (ؿ) (ݻ) : 2õ á2007 60,000,000 ϴ. Կ 60,000,000/ 60,000,000 (5) ڻ ս ļ, н, λ ǰװ ϴ ս ϿǷ ̿ а Ѵ. 硶ڻ սDZݾ ⸻ λ ݾ 20,000,000̰ 縦 ǽ 19,000,000̴. ڻ갨ս 1,000,000/ǰ 1,000,000 (6) ڻս ⸻ ڻ갡 簡ġ λ ݾ ϶ ڻս̶ Ѵ. ڻս ڻ ϰ Ƿ ݿ ʴ´. μ 22 (ڻ ձݺһ) ϴ ڻ ҵݾװ꿡 ־ ̸ ձݿ ƴѴ. ٸ, 422 3 Ͽ ڻ Կ ϴ ƴϴ. [ڻ : 422 3] (7) ݰ ó λ ܾװ ܾ ϴ 찡 ִ. Ͽ ϸ, ʴ λݾ ܾ ܾ սǷ óѴ. 硶ݰ ݾ λ ݾ 200,000 ߰ϴ. ݰ 200,000/ 200,000 衶ݰ ݰ ѹ 150,000 Ĵ븦 ݾ λ ݾ̰, 50,000 սǷ óϴ. Ļ 150,000/ݰ 200,000 ս 50,000 (8) ̿( ) ߿ Ⱓ ġ شϴ 뿡 Ͽ Ѵ. , 1 1,200,000 11. 1. 10п شϴ ̴. Ȯ Ͱ ؼ а Ͽ ؿ 뿡 ش ʴ ̿Ѵ. ̿ ִ 뿡 Ͽ ϸ, ̷ 뿡 , ں, ִ. 硶 ꡷ ȭ纸 Ⱓ ݾ 1,000,000 ϴ. 1,000,000/ 1,000,000 * : 1,200,000 10( شϴ )/12 = 1,000,000 衶 ؿ ü 1. 1. üϴ. 1,000,000/ 1,000,000 (9) ϴ Ͽ 밡 Ȯ Ͱ Ͽ óϰ ݾ ȸóϴ а Ͽ Ѵ. , , ں , ݰ ִ. 硶 ꡷ ش 10̴. 12 ⸻ ݾ̳ 12 ؿ óϿ ϹǷ 30,000,000 ϴ. 30,000,000/ 30,000,000 衶 ޡ 1 10 30,000,000 ټ 4 2,500,000 27,500,000 뿹ݿ Ͽ ϴ. 30,000,000/뿹 27,500,000 2,500,000 (10) ̼ ϴ ̳ Ա ݾ Ͽ Ȯ Ͱ Ͽ óϰ ̼ݾ ̼ ȸóϴ а Ͽ Ѵ. , ̼ݾ, Ӵ ̼ݾ ִ. , ڼͿ Ͽ Ƿ ϵ ϰ ִ¹ ڼ ͼӽñ Ա(, ؾ) ȮԿ ־ (̼) ̼ ͱݺһϿ Ѵ. ܺȸ谨縦 ʴ ұ 뿹, , ⿹ ǰ ̼ڸ ݿ ʴ ϴ. (11) ■ ȸ ⸻ װ ΰ ܼ ȸóѴ. ϵ Ͱ ս ÿ Ǵ 쿡 Ͽ ǥϿ Ѵ(Ѱ ). ■ μ չ, ̵չ, (äǿ ) ǹǷ ƴѴ. ܺȸ谨縦 ʴ ұ ν ʴ ϴ. , ÿ ݿ ͱݺһϰ óϿ ϸ, ս ձݺһϰ óϿ Ѵ. (12) ̿( ) Ա Ǿ ͼӿ شϴ ݾ ִ Ȯ Ͱ Ͽ ش ϴ Ϳ Ͽ Ϳ ϴ а Ͽ Ѵ. , ӴḦ ̸ شϴ Ӵ Ӵῡ Ͽ Ѵ. (13) ȸó ߰ Ǵ Ⱓ Ͱ꼭 ܼ Ѵ. ٸ, Ǵ Ⱓ ߴ ̿ݿ ݿϰ ðܾ Ѵ.