국립세종도서관 메인화면

• ·표제/책임표시사항 회계와 재무제표를 알면 인생이 바뀐다 / 최유진,곽상빈,안수현
• ·발행사항 서울 : 법률저널, 2018
• ·형태사항 306 p. :삽화, 도표 ;23 cm
• ·표준번호/부호 ISBN: 9788963363189  03320 : \16900 
• ·분류기호 한국십진분류법-> 325.9  듀이십진분류법-> 657.46  
• ·주제명 회계[會計]재무 제표[財務諸表]

CONTENTS
[프롤로그] 왕초보도 쉽게 회계전문가가 될 수 있다! ··········································8
[본서 활용법] 회계의 모든 것을 담은 목적에 따른 회계 백과사전! ··················10
Part1 왕초보를 위한 회계 기본기
01- 기업의 언어? 회계가 뭐예요? ······································································15
02- 회계는 어떻게 분류할 수 있나요? ································································18
03- 일상생활에서 회계가 왜 필요하죠? ······························································23
04- 회계를 잘하는 방법이 있나요? ·····································································26
05- 알파고가 회계사를 대신할까요? ···································································28
06- 재무제표가 뭐죠? ·························································································31
07- 차변과 대변이 뭔가요? ················································································34
08- 부기와 기장이 뭔가요? ················································································38
09- 전표가 뭔가요? ····························································································41
10 - 분식회계가 뭔가요? ·····················································································45
11 - 회계감사? 감사의견이 뭐죠? ········································································48
12 - 제품의 원가는 어떻게 계산되나요? ······························································52
13 - 경영자를 위한 관리회계가 뭔가요? ······························································54
14 - 세금계산을 위한 세무회계가 뭔가요? ···························································56
15 - 주식하려면 회계를 알아야 하나요? ······························································58
16 - 직장인에게 회계가 중요한가요? ···································································63
17 - 사업하려면 회계를 알아야 하나요? ······························································65
Part2 왕초보를 위한 재무제표 기본기
18 - 재무상태표로 기업의 상태를 알 수 있나요? ·················································69
19 - 실제 기업 재무상태표 보는 방법 좀 알려주세요. ··········································73
20 - 손익계산서로 기업의 성과를 알 수 있나요? ·················································80
21 - 실제로 손익계산서를 보는 방법이 있나요? ···················································83
22 - 현금흐름표로 기업의 현금흐름을 알 수 있나요? ···········································87
23 - 현금 및 현금성자산은 기업의 혈액이다? ······················································92
24 - 매출채권은 받을 가능성을 반영해야한다? ·····················································96
25 - 재고자산이 매출원가를 결정한다? ······························································101
26 - 기업에 남아 있는 재고자산이 얼마예요? ····················································104
27 - 재고를 실제로 계산했는데 가격이 폭락하면? ··············································108
28 - 유형자산은 기업의 무기인가요? ·································································112
29 - 유형자산은 매년 가치가 감소한다? ····························································116
30 - 무형자산은 실존하는가? ·············································································120
31 - 부동산은 보유목적에 따라 회계처리가 다르다? ··········································124
32 - 부채가 뭔가요? ··························································································127
33 - 기업의 리스크를 나타내는 부채가 충당부채다? ··········································129
34 - 증자와 감자가 뭔가요? ··············································································131
35 - 배당은 어떻게 지급되나요? ········································································134
36 - 이익잉여금처분계산서도 재무제표인가요? ···················································137
37 - 판매로 인한 수익은 어떻게 인식하나요? ····················································140
38 - 서비스 수익은 어떻게 인식되나요? ····························································143
39 - 급여는 어떤 비용이고 어떻게 처리하나요? ·················································146
40 - 판매비와 관리비가 무엇인가요? ·································································149
41 - 영업외비용은 무엇인가요? ··········································································152
Part3 주식투자자를 위한 재무비율분석
42 - 재무비율분석이 뭐고 어떻게 활용하죠? ······················································163
43 - 안정성을 평가하는 비율은 어떻게 활용하죠? ··············································165
44 - 손익계산서 비율은 어떻게 활용하죠? ·························································169
45 - ROE, ROA, ROIC는 어떻게 활용하나요? ···················································172
46 - 각종 회전율은 어떻게 활용하죠? ································································175
47 - 각종 손익 증가율을 활용하는 방법이 뭔가요? ············································178
48 - 각종 가치증가율은 어떻게 활용하나요? ······················································181
49 - 주당 가치비율은 뭔가요? ···········································································184
50 - PER, PBR, PSR, PCR 활용하는 방법이 있나요? ·······································187
51 - EV/EBITDA비율 활용법이 있나요? ·····························································193
52 - 배당과 관련된 비율 총정리 ········································································195
53 - 가치투자 제대로 하려면 어떻게 하죠? ·······················································198
54 - 가치투자에도 맹점이 있나요? ·····································································201
Part4 사업자와 경리회계담당자를 위한 꿀팁
55 - 개인사업자 vs 법인사업자 누가 세금 덜내나? ···········································205
56 - 개인 vs 법인 관리절차가 많이 다른가요? ··················································209
57 - 사업자등록은 어떻게 하나요? ····································································212
58 - 사업자등록을 안하면 불이익이 있나요? ······················································217
59 - 사업용 계좌설정 어떻게 하나요? ·······························································219
60 - 사업용 계좌를 쓰지 않는 경우 불이익이 있나요? ·······································225
61 - 개인에서 법인으로 어떻게 전환하나요? ······················································227
62 - 사업자용 신용카드가 필요한가요? ······························································230
63 - 영업을 양수도할 때 챙겨야할 것들이 있나요? ············································232
64 - 권리금도 비용인정이 되나요? ····································································235
65 - 쇼핑몰 사업자를 위한 회계관리 노하우가 있나요? ·····································237
66 - 중소기업 정책자금 지원제도가 뭔가요? ······················································241
67 - 적격증빙이 무엇인가요? ·············································································246
68 - 증빙관리는 어떻게 하나요? ········································································249
69 - 잘못 납부한 세금은 돌려받을 방법이 없나요? ············································252
70 - 간이과세자가 뭔가요? ················································································257
71 - 부가가치세 신고할 때 매출 좀 누락해도 괜찮나요? ···································260
72 - 임직원 인건비 원천징수는 어떻게 하나요? ·················································262
73 - 강사료 등 외주비용 원천징수는 어떻게 해야 하나요? ································266
74 - 노란우산공제가 무엇인가요? ······································································268
75 - 사업장(특히, 상가건물)을 임차할 때 주의할 점이 있나요? ························271
76 - 봉사료 회계처리 잘못하면 사업주가 세금을 내야하나요? ···························275
77 - 4대 보험 신고처리절차가 어떻게 되나요? ··················································277
78 - 4대 보험의 계산 실무를 알려주세요! ·························································284
79 - 연말정산 할 때 자주 나오는 질문이 있나요? ·············································290
[대기업을 위한 팁] 규모 있는 법인 담당이라면 회계감사대응은 어떻게 해야 할까? ···302
[에필로그] 살아남으려면 회계해야 한다 ·······························································305