회계관련 자산- 장기수선 예치금 과 자본- 장기수선 적립금 과는 어떤 차이가 있는지요?
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작성자 운영자 작성일 08-11-28 16:22본문
자본- 장기수선 적립금 과는 어떤 차이가 있는지요?
--> 장기수선예치금은 '예금' 계정이고, '적립금'은 자본계정이며, '충당금'은 부채계정입니다. 다만, 장기수선은 적립금이나 충당금 금액이 언제나 예금으로 별도 적립되는 것을 공정타당하게 보고 있습니다.
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