ȸ»ç¼Ò°³ Ãßõµµ¼­ ÀÌ´ÞÀǵµ¼­ µµ¼­¾È³» Ä¿¹Â´ÏƼ
¿ì¸®°æ¿µ¾ÆÄ«µ¥¹Ì À©Çýº ±ÝÀ¶°¨µ¶¿ø ±¹¼¼Ã» Çѱ¹°øÀÎȸ°è»çȸ Çѱ¹¼¼¹«»çȸ
  • ´ëºÐ·ù : ¼öÇè¼­
  • ¼ÒºÐ·ù : ¼¼¹ý
  • ±¸ ºÐ : CPA¼öÇè¼­
  • Á¦ ¸ñ : 2012 ¼¼¹«È¸°è¿¬½À 1
  • Àú ÀÚ : ÃÖűÔ, ÁֹαÔ
  • ¹ßÇàÀÏ : 2012.03.15
  • ISBN : 9788997212170
  • ÆäÀÌÁö : 687ÂÊ
  • Á¤ °¡ : 25,000¿ø
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°øÀÎȸ°è»ç ¹× ¼¼¹«»ç 2Â÷ ½ÃÇè¿¡ ¹Ù·Î ÀûÀÀÇÒ ¼ö ÀÖµµ·Ï
ÃֽŠ±âÃâ¹®Á¦¸¦ ¾ö¼±ÇÏ¿© ´Ù¾çÇÑ ¹®Á¦¸¦ ´Ù¼ö ¼ö·ÏÇÏ¿´´Ù.
µ¶ÀÚ ½º½º·Î ÇнÀÇϱ⠽±µµ·Ï ±×µ¿¾È ½ÇÁ¦ °­Àǽ𣿡 °­ÀÇÇÑ ÀÌ·Ð ¿ä¾àÀ̳ª
Ç®À̹æ¹ýÀ» Ã¥¿¡ ¹Ý¿µÇÏ¿© ½ÌÅ©·ÎÀ²À» ±Ø´ëÈ­ÇÏ¿´À¸¸ç,
¼öÇè¸ñÀû¿¡ Ãæ½ÇÇÑ ±âº»¼­·Î¼­ ÀÌ·Ð, ¹®Á¦ ¹× Çؼ³¿¡ ¼¼¹ýÀÇ ¿ø¸®¸¦
¸íÈ®È÷ ÆľÇÇÒ ¼ö ÀÖ´Â ±×¸², ¿¹Á¦ ¹× »ç·Ê¸¦ ´Ù¼ö ¼ö·ÏÇÏ¿´´Ù.
¼­¿ï½Ã¸³´ëÇб³ °æ¿µÇаú Á¹¾÷
¼¼¹«»ç
µ¿¼­¼¼¹«¹ýÀÎ ¼­¿ïÁö»ç ´ëÇ¥(Partner)
±¹¼¼Ã» ÀÎÆ®¶ó³Ý °­»ç(¼¼¹«È¸°è)
±¹¼¼°ø¹«¿ø±³À°¿ø ȸ°èÇבּ¸°úÁ¤ °­»ç(¼¼¹«È¸°è)
¿ì¸®°æ¿µ¾ÆÄ«µ¥¹Ì °­»ç(¼¼¹ý, °´°ü½Ä¼¼¹ý, ¼¼¹«È¸°è)
û¿îȸ°è¹ýÀÎ °¨»ç1ÆÀ ±Ù¹«
¢ßÇö´ë±³¿ª ȸ°èºÎ ±Ù¹«
¢ß¾Ëµ¦½º ȸ°èÆÀ ±Ù¹«
¢ßÀ¯¼±°ÇÃà¿£Áö´Ï¾î¸µ À繫ÀÌ»ç
Áß¼Ò±â¾÷ÁøÈï°ø´Ü ¼¼¹«È¸°è °­»ç
º­·è½ÃÀå(ÆÄÀεå¿Ã) ºÎµ¿»ê¼¼Á¦ »ó´ãÀ§¿ø
Áß¼Ò±â¾÷û °æ¿µ °í¹®(Consultant)

Chapter 01 ¹ýÀμ¼ÀÇ °è»ê±¸Á¶
¥°. ¹ýÀμ¼ÀÇ °ú¼¼Ã¼°è 3
¥±. °¢ »ç¾÷¿¬µµ ¼Òµæ 4
¥². ¼¼¹«Á¶Á¤ 6
¥³. °¢ »ç¾÷¿¬µµ¼Òµæ¿¡ ´ëÇÑ ¹ýÀμ¼ÀÇ °è»ê±¸Á¶ 9
|¹®Á¦ 1|°¢»ç¾÷¿¬µµ ¼Òµæ±Ý¾×ÀÇ °è»ê±¸Á¶ 13
|¹®Á¦ 2|°á»êÁ¶Á¤°ú ½Å°íÁ¶Á¤ 17

Chapter 02 ¼ÒµæóºÐ
¥°. ¼ÒµæóºÐÀÇ °³³ä°ú ÃëÁö 21
¥±. ÀͱݻêÀÔ ¹× ¼Õ±ÝºÒ»êÀÔ¿¡ ´ëÇÑ ¼ÒµæóºÐ 22
¥². ¼Õ±Ý»êÀÔ ¹× ÀͱݺһêÀÔ¿¡ ´ëÇÑ ¼ÒµæóºÐ 25
¥³. ¼ÒµæóºÐÀÇ »çÈÄ°ü¸® 26
|¹®Á¦ 1|¼ÒµæóºÐ 30
|¹®Á¦ 2|À¯º¸ÀÇ »çÈÄ°ü¸® 37
|¹®Á¦ 3|ÀÚº»±Ý°ú Àû¸³±ÝÁ¶Á¤¸í¼¼¼­(À») 41

Chapter 03 ÀͱÝȸ°è
¥°. ÀͱÝÀÇ °³³ä 43
¥±. ¼öÀÍÀÇ ¹üÀ§ 43
¥². ÀͱݺһêÀÔ Ç׸ñ 44
¥³. ÀͱÝÀÇ ¼¼¹«Á¶Á¤±¸Á¶ 45
|¹®Á¦ 1|ÀͱÝÀÇ ¼¼¹«Á¶Á¤±¸Á¶ 46
|¹®Á¦ 2|ÀÚ»ê¼öÁõÀÌÀÍ°ú 乫¸éÁ¦ÀÌÀÍ 51
|¹®Á¦ 3|ÁֽĹßÇàÃÊ°ú±Ý°ú 乫ÀÇ ÃâÀÚÀüȯ 54
|¹®Á¦ 4|ÁÖ½ÄÀÇ Æ÷°ýÀû ±³È¯Â÷ÀÍ µî 59
|¹®Á¦ 5|ÀÚ»êÀÇ Àú°¡¾ç¼ö 62
|¹®Á¦ 6|ÁöÁÖȸ»ç ¼öÀÔ¹è´ç±Ý¾×ÀÇ ÀͱݺһêÀÔ 64
|¹®Á¦ 7|Áö±ÞÀÌÀÚ ¼Õ±ÝºÒ»êÀÔ°ú ¼öÀÔ¹è´ç±Ý ÀͱݺһêÀÔ 71
|¹®Á¦ 8|ÀϹݹýÀÎ ¼öÀÔ¹è´ç±ÝÀÇ ÀͱݺһêÀÔ 73
|¹®Á¦ 9|Áö±ÞÀÌÀÚ ¼Õ±ÝºÒ»êÀÔ°ú ¼öÀÔ¹è´ç±Ý ÀͱݺһêÀÔ 76
|¹®Á¦ 10|ÀӴ뺸Áõ±Ý µî¿¡ ´ëÇÑ °£ÁÖÀÓ´ë·á 78

Chapter 04 ¼Õ±Ýȸ°è
¥°. ¼Õ±ÝÀÇ °³³ä 83
¥±. ¼ÕºñÀÇ ¹üÀ§ 83
¥². ¼Õ±ÝºÒ»êÀÔÇ׸ñ 85
¥³. ¼Õ±ÝÀÇ ÀÔÁõÃ¥ÀÓ°ú ºñ¿ë¹èºÐ 86
¥´. ¼Õ±ÝÀÇ ¼¼¹«Á¶Á¤±¸Á¶ 86
|¹®Á¦ 1|¼Õ±ÝÀÇ ¼¼¹«Á¶Á¤±¸Á¶ 87
|¹®Á¦ 2|ÀΰǺñ 92
|¹®Á¦ 3|ºÎ°¡°¡Ä¡¼¼ 99
|¹®Á¦ 4|¼¼±Ý°ú °ø°ú±Ý 104
|¹®Á¦ 5|°ú´Ù ¡¤ºÎ´ç°æºñ ¹× ¾÷¹«¹«°üºñ¿ë 108
|¹®Á¦ 6|ÀÚ±âÁÖ½Ä 112
|¹®Á¦ 7|ÁֽıâÁغ¸»ó 114
|º¸ ·Ð|¼¼¹«Á¶Á¤ºÐ°³¿Í ¼¼¹«Á¶Á¤ 118

Chapter 05 ¼ÕÀÍÀÇ ±Í¼Ó»ç¾÷¿¬µµ
¥°. ±Ç¸®Àǹ«È®Á¤ÁÖÀÇ 122
¥±. °Å·¡Çüź° ±Í¼Ó»ç¾÷¿¬µµ 122
¥². ±â¾÷ȸ°è±âÁØ°úÀÇ °ü°è 126
|¹®Á¦ 1|Àç°íÀÚ»êÀÇ ÆǸżÕÀÍ 127
|¹®Á¦ 2|À§Å¹¸Å¸Å 130
|¹®Á¦ 3|ÇÒºÎÆǸŠ133
|¹®Á¦ 4|Áß¼Ò±â¾÷ÀÇ Àå±âÇÒºÎÆǸŠ138
|¹®Á¦ 5|ºÎµ¿»êÀÇ ¾çµµ 140
|¹®Á¦ 6|µµ±Þ°ø»ç¿Í ºÐ¾ç°ø»ç 142
|¹®Á¦ 7|Áß¼Ò±â¾÷ÀÇ µµ±Þ°ø»ç 147
|¹®Á¦ 8|ºÐ¾ç°ø»ç - ¿¹¾à¸ÅÃâ 149
|¹®Á¦ 9|¿ë¿ªÁ¦°ø 151
|¹®Á¦ 10|¼öÀÔÀÌÀÚ ¡¤Áö±ÞÀÌÀÚ¿Í ¼öÀÔ¹è´ç±Ý 155
|¹®Á¦ 11|¼öÀÔÀÓ´ë·á¿Í »çäÇÒÀιßÇàÂ÷±Ý 159
|¹®Á¦ 12|Àü±â¿À·ù¼öÁ¤¼ÕÀÍ 162

Chapter 06 ÀÇÁ¦¹è´ç
¥°. ¹ü À§ 165
¥±. ¹«»óÁÖ ÀÇÁ¦¹è´ç 166
¥². ÀÇÁ¦¹è´ç¾×ÀÇ °è»ê 169
|¹®Á¦ 1|¹«»óÁÖ¿Í ´Ü±â¼Ò°¢ÁÖ½Ä 170
|¹®Á¦ 2|¹«»óÁÖ¿Í ÀÚ±âÁÖ½Ä 172
|¹®Á¦ 3|¹«»óÁÖ¿Í ¼öÀÔ¹è´ç±Ý ÀͱݺһêÀÔ 173
|¹®Á¦ 4|ÀÇÁ¦¹è´ç - ÇØ»ê ¹× °¨ÀÚ(´Ü±â¼Ò°¢ÁÖ½Ä) 176
|¹®Á¦ 5|¹«»óÁÖ¿Í °¨Àڽà ÀÇÁ¦¹è´ç 179

Chapter 07 Á¢´ëºñȸ°è
¥°. Á¢´ëºñÀÇ ½ÃºÎÀα¸Á¶ 181
¥±. Á¢´ëºñÀÇ ¹üÀ§ 181
¥². Á÷ºÎÀÎ ´ë»ó Á¢´ëºñÀÇ ¼Õ±ÝºÒ»êÀÔ 183
¥³. Á¢´ëºñÀÇ Çѵµ½ÃºÎÀÎ 184
¥´. Á¢´ëºñÀÇ Æ¯¼ö¹®Á¦ 186
|¹®Á¦ 1|Á¢´ëºñ ÇØ´ç¾× 187
|¹®Á¦ 2|Á¢´ëºñ - ÀÔ±Ý¾× °è»ê ¹× ¹®È­Á¢´ëºñ 190
|¹®Á¦ 3|Á¢´ëºñ £­ Çö¹°·Î Áö±ÞÇÑ Á¢´ëºñ 196
|¹®Á¦ 4|Á¢´ëºñ 200
|¹®Á¦ 5|Á¢´ëºñ £­ ÀÚ»ê°è»ó Á¢´ëºñ 202
|¹®Á¦ 6|Á¢´ëºñ 208

Chapter 08 ±âºÎ±Ýȸ°è
¥°. ±âºÎ±ÝÀÇ ½ÃºÎÀα¸Á¶ 210
¥±. ±âºÎ±ÝÀÇ ¹üÀ§ 210
¥². ±âºÎ±ÝÀÇ ºÐ·ù 211
¥³. ±âºÎ±ÝÀÇ ¼¼¹«Á¶Á¤ 213
¥´. ±âºÎ±ÝÀÇ ¼ÕÀÍ±Í¼Ó½Ã±â ¹× Æò°¡ 214
|¹®Á¦ 1|±âºÎ±Ý £­ ±âºÎ±ÝÀÇ ±¸ºÐ°ú ¼¼¹«Á¶Á¤±¸Á¶ 215
|¹®Á¦ 2|±âºÎ±Ý £­ ¼ÕÀͱͼӽñâ 218
|¹®Á¦ 3|ÀÇÁ¦±âºÎ±Ý 223
|¹®Á¦ 4|±âºÎ±Ý £­ Çö¹°Áö±Þ 228

Chapter 09 ÀÚ»ê ¡¤ºÎäÀÇ Æò°¡
¥°. ÀÚ»ê Ãëµæ°¡¾×ÀÇ °è»ê±âÁØ 231
¥±. ÀÚ»ê ¡¤ºÎäÀÇ Æò°¡±âÁØ 235
¥². ¿ÜÈ­ÀÚ»ê ¡¤ºÎäÀÇ Æò°¡ µî 236
|¹®Á¦ 1|ÀÚ»êÀÇ Ãëµæ°¡¾×(¥°) 238
|¹®Á¦ 2|ÀÚ»êÀÇ Ãëµæ°¡¾×(¥±) 241
|¹®Á¦ 3|ÀÚ»êÀÇ Æò°¡ ¹× ÀçÆò°¡¸ðÇü 244
|¹®Á¦ 4|ÇöÀç°¡Ä¡Æò°¡ 248
|¹®Á¦ 5|¿ÜÈ­ÀÚ»ê ¡¤ºÎäÀÇ Æò°¡ ¹× ÆÄ»ý»óÇ° °Å·¡ 251

Chapter 10 Àç°íÀÚ»ê°ú À¯°¡Áõ±Çȸ°è
¥°. Àç°íÀÚ»êÀÇ Æò°¡ 254
¥±. À¯°¡Áõ±ÇÀÇ Æò°¡ 258
|¹®Á¦ 1|Àç°íÀÚ»êÀÇ Æò°¡¹æ¹ý 259
|¹®Á¦ 2|Àç°íÀÚ»êÀÇ Æò°¡¹æ¹ý 262
|¹®Á¦ 3|K-IFRS Àû¿ë ³»±¹¹ýÀÎÀÇ Àç°íÀÚ»êÀÇ Æò°¡¼ÕÀÍ 264
|¹®Á¦ 4|Àç°íÀÚ»êÀÇ Æò°¡¼ÕÀÍ 266
|¹®Á¦ 5|ÁÖ½ÄÆò°¡¼ÕÀÍ 268
|¹®Á¦ 6|ÁÖ½ÄÆò°¡¼ÕÀÍ 273
|¹®Á¦ 7|ÁÖ½ÄÃëµæ, ¹«»óÁÖ, Æò°¡ ¹× óºÐ 275
|¹®Á¦ 8|ä±ÇÆò°¡¼ÕÀÍ°ú ÀÚÀü°Å·¡Æò°¡¼ÕÀÍ 277
|º¸ ·Ð|ÁöºÐ¹ýÀû¿ëÅõÀÚÁÖ½Ä ¹× Àüȯ»çä µî 279
|º¸·Ð¹®Á¦ 1|ÁöºÐ¹ý Àû¿ëÅõÀÚÁÖ½Ä 281
|º¸·Ð¹®Á¦ 2|Àüȯ»çä 283

Chapter 11 °íÁ¤ÀÚ»ê°ú °¨°¡»ó°¢È¸°è
¥°. °¨°¡»ó°¢´ë»óÀÚ»ê 286
¥±. ¹ýÀμ¼¹ý»ó °¨°¡»ó°¢ÀÇ Æ¯¼º 287
¥². °¨°¡»ó°¢ºñÀÇ ½ÃºÎÀÎ 287
¥³. ȸ»ç°è»ó °¨°¡»ó°¢ºñ 288
¥´. »ó°¢¹üÀ§¾× 290
¥µ. °¨°¡»ó°¢ÀÇÁ¦ 293
¥¶. °¨°¡»ó°¢¹æ¹ýÀÇ º¯°æ 295
¥·. °¨°¡»ó°¢ºñÀÇ ½Å°íÁ¶Á¤Æ¯·Ê 296
¥¸. ¾çµµÀÚ»êÀÇ »ó°¢½ÃºÎÀÎ¾× 298
¥¹. °íÁ¤ÀÚ»êÀÇ Æò°¡¼ÕÀÍ 299
|¹®Á¦ 1|°¨°¡»ó°¢ºñ £­ ȸ»ç°è»ó»ó°¢ºñ¿Í Áï½Ã»ó°¢ÀÇÁ¦ 300
|¹®Á¦ 2|°¨°¡»ó°¢ºñ £­ »ó°¢¹üÀ§¾× 304
|¹®Á¦ 3|°¨°¡»ó°¢ºñ £­ ³»¿ë¿¬¼ö 307
|¹®Á¦ 4|°¨°¡»ó°¢ÀÇÁ¦ 311
|¹®Á¦ 5|¼öÁ¤³»¿ë¿¬¼ö¿Í °¨°¡»ó°¢ÀÇÁ¦ 314
|¹®Á¦ 6|°¨°¡»ó°¢¹æ¹ýÀÇ º¯°æ 316
|¹®Á¦ 7|K-IFRS Àû¿ë ¹ýÀÎÀÇ °¨°¡»ó°¢ºñ ¼Õ±Ý»êÀÔ Æ¯·Ê 319
|¹®Á¦ 8|K-IFRS Àû¿ë ¹ýÀÎÀÇ °¨°¡»ó°¢ºñ ¼Õ±Ý»êÀÔ Æ¯·Ê 321
|¹®Á¦ 9|¾çµµÀÚ»êÀÇ ½ÃºÎÀÎ¾× ¼¼¹«Á¶Á¤ 323
|¹®Á¦ 10|¾çµµÀÚ»êÀÇ ½ÃºÎÀÎ ¼¼¹«Á¶Á¤ 326
|¹®Á¦ 11|¹«ÇüÀÚ»êÀÇ °¨°¡»ó°¢ºñ 328
|¹®Á¦ 12|ÀçÆò°¡¸ðÇü ¹× °íÁ¤Àڻ갨¾×¼Õ½Ç 333
|¹®Á¦ 13|°¨°¡»ó°¢ºñ - Á¾ÇÕ 336

Chapter 12 Áö±ÞÀÌÀÚȸ°è
¥°. ä±ÇÀÚ ºÒºÐ¸í »çäÀÌÀÚ 339
¥±. ¼ö·ÉÀÚ ºÒºÐ¸í ä±Ç?jÁõ±Ç ÀÌÀÚ 340
¥². °Ç¼³ÀÚ±ÝÀÌÀÚ 340
¥³. ¾÷¹«¹«°üÀÚ»ê µî ÀÌÀÚ 342
|¹®Á¦ 1|ä±ÇÀÚ ºÒºÐ¸í »çäÀÌÀÚ µî 344
|¹®Á¦ 2|°Ç¼³ÀÚ±ÝÀÌÀÚ ?ƯÁ¤Â÷ÀÔ±Ý 346
|¹®Á¦ 3|¾÷¹«¹«°üÀÚ»ê µî ÀÌÀÚ 350
|¹®Á¦ 4|»çäÇÒÀιßÇàÂ÷±Ý»ó°¢°ú °Ç¼³ÀÚ±ÝÀÌÀÚ 354
|¹®Á¦ 5|Áö±ÞÀÌÀÚ¿Í °¨°¡»ó°¢½ÃºÎÀÎ 356
|¹®Á¦ 6|Áö±ÞÀÌÀÚ ¼Õ±ÝºÒ»êÀÔ°ú °¡Áö±Þ±Ý ÀÎÁ¤ÀÌÀÚ 358

Chapter 13 ´ë¼Õ±Ý°ú ´ë¼ÕÃæ´ç±Ý
¥°. ´ë ¼Õ ±Ý 362
¥±. ´ë¼ÕÃæ´ç±Ý 365
|¹®Á¦ 1|´ë¼Õ±Ý 368
|¹®Á¦ 2|´ë¼ÕÃæ´ç±Ý £­ ¼¼¹«Á¶Á¤±¸Á¶ 371
|¹®Á¦ 3|´ë¼ÕÃæ´ç±Ý £­ ¼³Á¤´ë»óä±Ç°ú »ó°¢Ã¤±Çȸ¼ö¾× 374
|¹®Á¦ 4|´ë¼Õ±Ý°ú ´ë¼ÕÃæ´ç±Ý 378
|¹®Á¦ 5|´ë¼Õ±Ý°ú ´ë¼ÕÃæ´ç±Ý 380
|¹®Á¦ 6|´ë¼ÕÃæ´ç±Ý - ´ë¼Õ±Ý »ó°è 384
|¹®Á¦ 7|´ë¼ÕÃæ´ç±Ý 386
|¹®Á¦ 8|´ë¼Õ±Ý°ú ´ë¼ÕÃæ´ç±Ý 388
|¹®Á¦ 9|ä±Ç ¡¤Ã¤¹«ÀÇ ÀçÁ¶Á¤ 390
|¹®Á¦ 10|K-IFRS Àû¿ë¹ýÀÎÀÇ ´ë¼ÕÃæ´ç±Ý ȯÀÔ¾×ÀÇ ÀͱݺһêÀÔƯ·Ê 395

Chapter 14 ÅðÁ÷±Þ¿©Ãæ´ç±Ý°ú ÅðÁ÷¿¬±ÝÃæ´ç±Ý
¥°. ÅðÁ÷±Þ¿©Á¦µµ 396
¥±. ÅðÁ÷±Þ¿©Ãæ´ç±Ý 398
¥². ÅðÁ÷¿¬±ÝÃæ´ç±Ý 402
|¹®Á¦ 1|ÅðÁ÷±Þ¿©Ãæ´ç±Ý 405
|¹®Á¦ 2|ÅðÁ÷±Þ¿©Ãæ´ç±Ý - ¼¼¹«Á¶Á¤±¸Á¶ 407
|¹®Á¦ 3|ÅðÁ÷±Þ¿©Ãæ´ç±Ý - Àü±âºÎÀÎ¾× ¡¤±âÁß ¼³Á¤ÇÑ Ãæ´ç±ÝÀÇ Áö±Þ 411
|¹®Á¦ 4|ÅðÁ÷±Þ¿©Ãæ´ç±Ý - Ãæ´ç±ÝÀÇ »ç¿ë 414
|¹®Á¦ 5|ÅðÁ÷±Þ¿©Ãæ´ç±Ý - Çö½ÇÀûÀÎ ÅðÁ÷ÀÌ ¾Æ´Ñ °æ¿ìÀÇ ÅðÁ÷±Þ¿© 419
|¹®Á¦ 6|ÅðÁ÷±Þ¿©Ãæ´ç±Ý - Ư¼ö°ü°è ¹ýÀΰ£ÀÇ ÀüÃâÀÔ 424
|¹®Á¦ 7|ÅðÁ÷¿¬±ÝÃæ´ç±Ý - ¼¼¹«Á¶Á¤±¸Á¶ 428
|¹®Á¦ 8|ÅðÁ÷¿¬±ÝÃæ´ç±Ý - °á»êÁ¶Á¤°ú ½Å°íÁ¶Á¤ 432
|¹®Á¦ 9|ÅðÁ÷¿¬±ÝÃæ´ç±Ý - ½Å°íÁ¶Á¤ 434
|¹®Á¦ 10|ÅðÁ÷¿¬±ÝÃæ´ç±Ý - ÅðÁ÷±Þ¿©ÀÇ Áö±Þ°ú »çÈÄ°ü¸® 437

Chapter 15 ±âŸÀÇ Ãæ´ç±Ý
¥°. Ãæ´ç±ÝÀÇ Æ¯¼º 441
¥±. ÀϽûó°¢Ãæ´ç±Ý 442
|¹®Á¦ 1|¹Ì¿­°ÅÃæ´ç±Ý 444
|¹®Á¦ 2|ÀϽûó°¢Ãæ´ç±Ý £­ °ø»çºÎ´ã±Ý 446
|¹®Á¦ 3|ÀϽûó°¢Ãæ´ç±Ý - º¸ÇèÂ÷ÀÍ 450
|¹®Á¦ 4|ÀϽûó°¢Ãæ´ç±Ý - º¸ÇèÂ÷ÀÍ 452

Chapter 16 Áغñ±Ýȸ°è
¥°. ÀÇ ÀÇ 454
¥±. ¹ýÀμ¼¹ý»ó Áغñ±Ý 455
¥². Á¶¼¼Æ¯·ÊÁ¦Çѹý»ó Áغñ±Ý 458
¥³. ¼Õ±Ý»êÀÔ ¹æ¹ý 460
|¹®Á¦ 1|¿¬±¸ ¡¤Àη°³¹ßÁغñ±ÝÀÇ ¼³Á¤ 462
|¹®Á¦ 2|¿¬±¸ ¡¤Àη°³¹ßÁغñ±ÝÀÇ È¯ÀÔ 464
|¹®Á¦ 3|±¸ºÐ¼Òµæ°è»ê 466
Chapter 17 ºÎ´çÇàÀ§°è»êÀÇ ºÎÀÎ
¥°. °³ ¿ä 469
¥±. ºÎ´çÇàÀ§°è»ê ºÎÀÎÀÇ ´ëÇ¥ÀûÀÎ »ç·Ê 474
|¹®Á¦ 1|ÀÚ»êÀÇ °í°¡¾ç¼ö¿Í Àú°¡¾çµµ 477
|¹®Á¦ 2|ÀÚ»êÀÇ °í°¡¾ç¼ö¿Í ´ë±ÝÁö±Þ 480
|¹®Á¦ 3|ÀÚ»ê ¡¤¿ë¿ªÁ¦°ø°ú ÆÄ»ý»óÇ° 483
|¹®Á¦ 4|»çÅÃÀÓ´ë ¹× ¾çµµ 486
|¹®Á¦ 5|ÀÎÁ¤ÀÌÀÚ 488
|¹®Á¦ 6|ÀÎÁ¤ÀÌÀÚ - ÀÌÀÚÀ² 491
|¹®Á¦ 7|ÀÎÁ¤ÀÌÀÚ - ¹Ì¼öÀÌÀÚ¿Í °¡Áö±Þ±ÝÀÇ ÀͱݻêÀÔ Æ¯·Ê 494
|¹®Á¦ 8|ÁõÀÚ¸¦ ÅëÇÑ ÀÌÀͺп© 499
|¹®Á¦ 9|°¨ÀÚ¸¦ ÅëÇÑ ÀÌÀͺп© 505
|¹®Á¦ 10|ºÒ±ÕµîÁõÀÚ(Àú°¡¹ßÇà?j°í°¡¹ßÇà)¿Í ºÒ±Õµî°¨ÀÚ 508
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