* ã°íÀÚ ÇÏ´Â ¿ë¾î¸¦ ÀÔ·ÂÇØ ÁÖ¼¼¿ä.


ÃÑ 478°Ç [¿ë¾î»çÀü¿¡¼­ Ÿ·Î ½ÃÀÛÇÏ´Â µ¥ÀÌÅ͸¦ ã¾Ò½À´Ï´Ù.]
ȯÁöóºÐ(üµò¢ô¥ÝÂ; disposal of replotting)
ȸ°è°øÁØ(üåͪÍëñÞ; accounting postulates)
ȸ°è±â°£(üåͪѢÊà; accounting period)
ȸ°è±âÁØ(üåͪÐññÞ; accounting standards)
ȸ°èº¯°æ(üåͪܨÌÚ; accounting change)
ȸ°è¿¬µµµ¶¸³ÀÇ ¿øÄ¢(üåͪҴÓøԼءÀÇ ê«öÎ; principle of one-year budget)
ÈĹßÀû »çÀ¯(ý­Û¡îÜ ÞÀë¦; later occurring reason)
Èļӻç°Ç(ý­áÙÞÀËì; subsequent events)
ÈÄÀÔ¼±Ãâ¹ý(ý­ìýà»õóÛö; last-in first-out method)
ÈÆ·É(ýºÖµ; instructions)