본서는 반드시 다음출판사 홈페이지 백데이타 자료실에서 0119회사코드 알집파일을 다운로드하여
전산세무회계프로그램에 설치, 회사코드재생성을 하여 기본자료를 바탕으로 실습을 하여야 합니다.

<머릿말>

본서는 법인결산 및 세무조정에 직접 활용하는 것을 목적으로 제작되었으므
로, 개정 법령의 내용 및 예규를 구체적으로 제시하여 법인결산과 세무조정과
정에서 참조가 될 수 있도록 하였다.
구체적으로는 「수입금액 관련 세무조정」, 「고정자산 관련 세무조정」,
「과목별 세무조정」을 모두 다루었으며, 「임시투자세액공제․연구 및 인력개
발비 세액공제․중소기업특별세액감면」에 대하여 구체적인 자료를 이용하여 설
명하였다.

<목차>

제1절 법인결산과 개정법령의 확인 ··········································································· 7
제2절 법인세 세무조정과 소득처분 ······································································· 37
part 01 법인세 세무조정의 의의 ··············································································· 38
part 02 소득처분 ··········································································································· 43
제3절 표준재무제표의 작성 ························································································ 49
제4절 수입금액 관련 세무조정 ·················································································· 57
part 01 수입금액의 확정 및 수입금액명세서 작성 ············································· 58
part 02 임대보증금 등의 간주익금 조정명세서 ··················································· 75
part 03 수입배당금액 익금불산입 조정명세서 ····················································· 81
제5절 고정자산의 감가상각비 등 세무조정 ························································· 91
part 01 감가상각자산의 범위 ··················································································· 92
part 02 기업회계기준서 제5호와의 관계 ······························································· 95
part 03 상각범위액의 결정요소 ············································································· 107
part 04 감가상각방법과 상각범위액계산 ····························································· 118
part 05 상각부인액의 사후관리 ············································································· 130
part 06 감가상각의 의제 ························································································· 132
part 07 감가상각비 손금산입 특례：[조특법] ··················································· 135
part 08 무형자산에 대한 감가상각 ······································································· 139
제6절 과목별 세무조정 ······························································································· 149
part 01 퇴직급여충당금 조정명세서 ····································································· 150
part 02 퇴직보험료 등 ······························································································· 164
part 03 퇴직보험예치금 ··························································································· 171
part 04 퇴직연금제도 관련 회계처리 ··································································· 174
part 05 대손금과 대손충당금 ················································································· 184
part 06 접대비 조정명세서(갑, 을) ······································································· 210
part 07 지급이자 손금불산입 조정명세 ······························································· 226
part 08 부당행위계산의 부인 ················································································· 243
part 09 가지급금인정이자 조정명세서 ································································· 260
part 10 재고자산의 평가와 감액에 대한 세무조정 ········································· 286
part 11 유가증권의 평가와 감액에 대한 세무조정 ········································· 293
part 12 외화자산․부채의 평가 ·············································································· 302
part 13 세금과공과명세서 ····················································································· 313
part 14 기부금조정명세서 ····················································································· 314
제7절 과세표준 및 세액계산 ···················································································· 329
part 01 과세표준 및 산출세액 계산 ····································································· 330
part 02 조세특례제한법상의 세액공제 ································································· 332
part 03 중소기업에 대한 특별세액감면 ······························································· 355
part 04 자본금과 적립금 조정명세서 ··································································· 380
part 05 농어촌특별세 과세표준 및 세액신고서 ················································· 389
제8절 중소기업의 범위 확인 ···················································································· 393
part 01 중소기업의 요건 ························································································· 394
part 02 요건 미충족시 유예기간 적용여부 ························································· 403
제9절 주식변동 및 가산세 등 명세서 ·································································· 409
part 01 주식 및 출자지분 변동상황명세서 ························································· 410
part 02 가산세 ··········································································································· 417
제10절 수정신고, 경정청구 및 기한후 신고 ··················································· 435
part 01 수정신고제도 ······························································································· 436
part 02 기한 후 신고제도 ······················································································· 440
part 03 경정 등의 청구제도 ··················································································· 442