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ÃÑ 161°Ç [¿ë¾î»çÀü¿¡¼­ D·Î ½ÃÀÛÇÏ´Â µ¥ÀÌÅ͸¦ ã¾Ò½À´Ï´Ù.]
ÀÓ¿ø»ó¿©(ìòê¬ßÛæ¨; directors bonus)
ÀÓ¿øÅðÁ÷±Ý(ìòê¬÷ÜòÅÑÑ; directors retirement allowance)
ÀÓÄ¡(ìòöÇ; deposit)
Àç·®(î®Õá; discretion)
Àç·®ÇàÀ§(î®Õáú¡êÓ; discretional act)
Àç»êÃëµæÀÚ±Ý µîÀÇ Áõ¿©ÃßÁ¤(î¯ß§ö¢ÔðíÀÑÑ µîÀÇ ñüæ¨õÏïÒ; deemed donation of assets acquisition funds)
ÀçÈ­ÀÇ °£ÁÖ°ø±Þ(î¯ü§ÀÇ Ê×ñ®ÍêÐå; deemed supply of goods)
ÀçÈ­ÀÇ ÀÇÁ¦°ø±Þ(î¯ü§ÀÇ ëôð¤ÍêÐå; deemed supply of goods)
ÀçÈ°¿ëÆóÀÚ¿ø µî¿¡ ´ëÇÑ ¸ÅÀÔ¼¼¾×°øÁ¦(î¢üÀéÄøÈíÀê¹ µî¿¡ ´ëÇÑ ØâìýáªäþÍóð¶; deemed input tax deduction on recycling of scrapped materials etc.)
Á¤·ü¹ý(ïÒ×ËÛö; double declining balance method)