* ã°íÀÚ ÇÏ´Â ¿ë¾î¸¦ ÀÔ·ÂÇØ ÁÖ¼¼¿ä.


ÃÑ 5645°Ç [¿ë¾î»çÀü¿¡¼­ ·Î ½ÃÀÛÇÏ´Â µ¥ÀÌÅ͸¦ ã¾Ò½À´Ï´Ù.]
°­Á¦Àû¸³±Ý(Ë­ð¤îÝØ¡ÑÑ; legal reserve)
°­Á¦ÁýÇà(Ë­ð¤òûú¡; compulsory execution)
°­Á¦Â¡¼ö(Ë­ð¤ó£â¥; forcible collection)
°­Á¦È¯°¡(Ë­ð¤üµÊ¤; compulsory conversion into money)
°­Çà±ÔÁ¤(Ë­ú¡Ð®ïÒ; imperative provision)
°³·®ºñ(ËÇÕÞÞ¨; improvement expense)
°³¹ßºÎ´ã±Ý(ËÒۡݶӽÑÑ; charge for development)
°³¹ßºñ(ËÒÛ¡Þ¨; development expenses)
°³º°¹ý(ËÁܬÛö; specific identification method)
°³º°»ó°¢(ËÁܬßÁÊ¿; unit depreciation)