고급회계는 배우지 않아서 문제를 풀어가야하는데 못풀겠습니다. 도와주세요 ㅠ <div><br></div> <div><table class="protectTable" style="font-family:'굴림', gulim, tahoma, sans-serif;font-size:12px;line-height:19.2px;width:1654px;color:#333333;"><tbody><tr style="line-height:1.6;"><td style="line-height:1.6;"> <p class="1" style="margin:0px;"><span style="font-family:'한컴바탕';letter-spacing:-.5pt;font-weight:bold;">2</span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">0x1</span><span style="letter-spacing:-.9pt;font-weight:bold;">년 초 </span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">A</span><span style="letter-spacing:-.9pt;font-weight:bold;">사는 </span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">B</span><span style="letter-spacing:-.9pt;font-weight:bold;">사 주식 </span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">60%</span><span style="letter-spacing:-.9pt;font-weight:bold;">를 </span><span style="letter-spacing:-.9pt;font-weight:bold;">￦</span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">450,000</span><span style="letter-spacing:-.9pt;font-weight:bold;">에 취득하여 지배력을 갖게 되었다</span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">. </span><span style="letter-spacing:-.9pt;font-weight:bold;">지배력 취득일 현재 </span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">B</span><span style="letter-spacing:-.9pt;font-weight:bold;">사 순자산 장부금액은 </span><span style="letter-spacing:-.9pt;font-weight:bold;">￦</span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">600,000(</span><span style="letter-spacing:-.9pt;font-weight:bold;">자본금 </span><span style="letter-spacing:-.9pt;font-weight:bold;">￦</span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">500,000, </span><span style="letter-spacing:-.9pt;font-weight:bold;">이익잉여금 </span><span style="letter-spacing:-.9pt;font-weight:bold;">￦</span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">100,000)</span><span style="letter-spacing:-.9pt;font-weight:bold;">이고</span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">, </span><span style="letter-spacing:-.9pt;font-weight:bold;">공정가치는 </span><span style="letter-spacing:-.9pt;font-weight:bold;">￦</span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">650,000</span><span style="letter-spacing:-.9pt;font-weight:bold;">이다</span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">. </span><span style="letter-spacing:-.9pt;font-weight:bold;">장부금액과 공정가치의 차이가 나는 자산은 재고자산</span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">(</span><span style="font-family:'한컴바탕';letter-spacing:-.5pt;font-weight:bold;">2</span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">0x1</span><span style="letter-spacing:-.9pt;font-weight:bold;">년에 </span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">80%, </span><span style="font-family:'한컴바탕';letter-spacing:-.5pt;font-weight:bold;">2</span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">0x2</span><span style="letter-spacing:-.9pt;font-weight:bold;">년에 </span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">20%</span><span style="letter-spacing:-.9pt;font-weight:bold;">판매</span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">)</span><span style="letter-spacing:-.9pt;font-weight:bold;">과 유형자산</span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">(</span><span style="letter-spacing:-.9pt;font-weight:bold;">잔존내용연수 </span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">5</span><span style="letter-spacing:-.9pt;font-weight:bold;">년 동안 잔존가치 없이 정액법 상각</span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">)</span><span style="letter-spacing:-.9pt;font-weight:bold;">이며 차이는 각각 </span><span style="letter-spacing:-.9pt;font-weight:bold;">￦</span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">20,000</span><span style="letter-spacing:-.9pt;font-weight:bold;">과 </span><span style="letter-spacing:-.9pt;font-weight:bold;">￦</span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">30,000</span><span style="letter-spacing:-.9pt;font-weight:bold;">이다</span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">. </span><span style="letter-spacing:-.9pt;font-weight:bold;">다음은 </span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">20x1</span><span style="letter-spacing:-.9pt;font-weight:bold;">년과 </span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">20x2</span><span style="letter-spacing:-.9pt;font-weight:bold;">년 </span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">A</span><span style="letter-spacing:-.9pt;font-weight:bold;">사와 </span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">B</span><span style="letter-spacing:-.9pt;font-weight:bold;">사 재무제표 요소의 일부 금액이다</span><span style="font-family:'한컴바탕';letter-spacing:-.9pt;font-weight:bold;">.</span></p> <table style="font-size:12px;line-height:1.6;border-collapse:collapse;border-left-style:solid;border-left-color:#000000;border-left-width:.28pt;border-bottom-style:solid;border-bottom-color:#000000;border-bottom-width:.28pt;border-right-style:solid;border-right-color:#000000;border-right-width:.28pt;"><tbody><tr style="line-height:1.6;"><td rowspan="2" valign="middle" style="line-height:1.6;width:54.41pt;height:25.64pt;padding:1.41pt 5.1pt;border-style:solid solid solid none;border-top-color:#000000;border-top-width:.28pt;border-bottom-color:#000000;border-bottom-width:.28pt;border-right-color:#000000;border-right-width:.28pt;"> <p style="margin:0px;"> </p></td> <td colspan="2" valign="middle" style="line-height:1.6;width:97.5pt;height:12.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="margin:0px;text-align:center;"><span style="font-family:'한컴바탕';letter-spacing:-.1pt;">A</span><span style="letter-spacing:-.1pt;">회사</span></p></td> <td colspan="2" valign="middle" style="line-height:1.6;width:97.5pt;height:12.82pt;padding:1.41pt 5.1pt;border-style:solid none solid solid;border-top-color:#000000;border-top-width:.28pt;border-left-color:#000000;border-left-width:.28pt;border-bottom-color:#000000;border-bottom-width:.28pt;"> <p style="margin:0px;text-align:center;"><span style="font-family:'한컴바탕';letter-spacing:-.1pt;">B</span><span style="letter-spacing:-.1pt;">회사</span></p></td></tr><tr style="line-height:1.6;"><td valign="middle" style="line-height:1.6;width:48.75pt;height:12.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="margin:0px;text-align:center;"><span style="font-family:'한컴바탕';letter-spacing:-.1pt;">20x1</span><span style="letter-spacing:-.1pt;">년</span></p></td> <td valign="middle" style="line-height:1.6;width:48.75pt;height:12.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="margin:0px;text-align:center;"><span style="font-family:'한컴바탕';letter-spacing:-.1pt;">20x2</span><span style="letter-spacing:-.1pt;">년</span></p></td> <td valign="middle" style="line-height:1.6;width:48.75pt;height:12.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="margin:0px;text-align:center;"><span style="font-family:'한컴바탕';letter-spacing:-.1pt;">20x1</span><span style="letter-spacing:-.1pt;">년</span></p></td> <td valign="middle" style="line-height:1.6;width:48.75pt;height:12.82pt;padding:1.41pt 5.1pt;border-style:solid none solid solid;border-top-color:#000000;border-top-width:.28pt;border-left-color:#000000;border-left-width:.28pt;border-bottom-color:#000000;border-bottom-width:.28pt;"> <p style="margin:0px;text-align:center;"><span style="font-family:'한컴바탕';letter-spacing:-.1pt;">20x2</span><span style="letter-spacing:-.1pt;">년</span></p></td></tr><tr style="line-height:1.6;"><td valign="middle" style="line-height:1.6;width:54.41pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:solid solid none none;border-top-color:#000000;border-top-width:.28pt;border-right-color:#000000;border-right-width:.28pt;"> <p style="margin:0px;text-align:justify;"><span>당기순이익</span></p></td> <td valign="middle" style="line-height:1.6;width:48.75pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:solid solid none;border-top-color:#000000;border-top-width:.28pt;border-left-color:#000000;border-left-width:.28pt;border-right-color:#000000;border-right-width:.28pt;"> <p style="margin:0px;text-align:right;"><span style="font-family:'한컴바탕';letter-spacing:-.5pt;"></span><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">151,000</span></p></td> <td valign="middle" style="line-height:1.6;width:48.75pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:solid solid none;border-top-color:#000000;border-top-width:.28pt;border-left-color:#000000;border-left-width:.28pt;border-right-color:#000000;border-right-width:.28pt;"> <p style="margin:0px;text-align:right;"><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">165,000</span></p></td> <td valign="middle" style="line-height:1.6;width:48.75pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:solid solid none;border-top-color:#000000;border-top-width:.28pt;border-left-color:#000000;border-left-width:.28pt;border-right-color:#000000;border-right-width:.28pt;"> <p style="margin:0px;text-align:right;"><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">27,000</span></p></td> <td valign="middle" style="line-height:1.6;width:48.75pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:solid none none solid;border-top-color:#000000;border-top-width:.28pt;border-left-color:#000000;border-left-width:.28pt;"> <p style="margin:0px;text-align:right;"><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">30,000</span></p></td></tr><tr style="line-height:1.6;"><td valign="middle" style="line-height:1.6;width:54.41pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:none solid none none;border-right-color:#000000;border-right-width:.28pt;"> <p style="margin:0px;text-align:justify;"><span>자산총계</span></p></td> <td valign="middle" style="line-height:1.6;width:48.75pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:none solid;border-left-color:#000000;border-left-width:.28pt;border-right-color:#000000;border-right-width:.28pt;"> <p style="margin:0px;text-align:right;"><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">5,678,000</span></p></td> <td valign="middle" style="line-height:1.6;width:48.75pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:none solid;border-left-color:#000000;border-left-width:.28pt;border-right-color:#000000;border-right-width:.28pt;"> <p style="margin:0px;text-align:right;"><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">6,543,000</span></p></td> <td valign="middle" style="line-height:1.6;width:48.75pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:none solid;border-left-color:#000000;border-left-width:.28pt;border-right-color:#000000;border-right-width:.28pt;"> <p style="margin:0px;text-align:right;"><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">1,567,000</span></p></td> <td valign="middle" style="line-height:1.6;width:48.75pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:none none none solid;border-left-color:#000000;border-left-width:.28pt;"> <p style="margin:0px;text-align:right;"><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">1,876,000</span></p></td></tr><tr style="line-height:1.6;"><td valign="middle" style="line-height:1.6;width:54.41pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:none solid solid none;border-bottom-color:#000000;border-bottom-width:.28pt;border-right-color:#000000;border-right-width:.28pt;"> <p style="margin:0px;text-align:justify;"><span>이익잉여금</span></p></td> <td valign="middle" style="line-height:1.6;width:48.75pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:none solid solid;border-left-color:#000000;border-left-width:.28pt;border-bottom-color:#000000;border-bottom-width:.28pt;border-right-color:#000000;border-right-width:.28pt;"> <p style="margin:0px;text-align:right;"><span style="font-family:'한컴바탕';letter-spacing:-.5pt;"></span><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">234,000</span></p></td> <td valign="middle" style="line-height:1.6;width:48.75pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:none solid solid;border-left-color:#000000;border-left-width:.28pt;border-bottom-color:#000000;border-bottom-width:.28pt;border-right-color:#000000;border-right-width:.28pt;"> <p style="margin:0px;text-align:right;"><span style="font-family:'한컴바탕';letter-spacing:-.5pt;"></span><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">356,000</span></p></td> <td valign="middle" style="line-height:1.6;width:48.75pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:none solid solid;border-left-color:#000000;border-left-width:.28pt;border-bottom-color:#000000;border-bottom-width:.28pt;border-right-color:#000000;border-right-width:.28pt;"> <p style="margin:0px;text-align:right;"><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">123,000</span></p></td> <td valign="middle" style="line-height:1.6;width:48.75pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:none none solid solid;border-left-color:#000000;border-left-width:.28pt;border-bottom-color:#000000;border-bottom-width:.28pt;"> <p style="margin:0px;text-align:right;"><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">134,000</span></p></td></tr></tbody></table><p style="margin:0px;"> </p> <p style="margin:0px;"><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">20x1</span><span style="letter-spacing:-.5pt;">년과 </span><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">20x2</span><span style="letter-spacing:-.5pt;">년도 </span><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">A</span><span style="letter-spacing:-.5pt;">사의 연결재무제표에서 다음 항목들의 금액을 구하시오</span><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">.</span></p> <table style="font-size:12px;line-height:1.6;border-collapse:collapse;border-left-style:solid;border-left-color:#000000;border-left-width:.28pt;border-bottom-style:solid;border-bottom-color:#000000;border-bottom-width:.28pt;border-right-style:solid;border-right-color:#000000;border-right-width:.28pt;"><tbody><tr style="line-height:1.6;"><td valign="middle" style="line-height:1.6;width:79.88pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:solid solid solid none;border-top-color:#000000;border-top-width:.28pt;border-bottom-color:#000000;border-bottom-width:.28pt;border-right-color:#000000;border-right-width:.28pt;"> <p style="margin:0px;"> </p></td> <td valign="middle" style="line-height:1.6;width:77.05pt;height:15.65pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="margin:0px;text-align:center;"><span style="font-family:'한컴바탕';letter-spacing:-.1pt;">20x1</span><span style="letter-spacing:-.1pt;">년</span></p></td> <td valign="middle" style="line-height:1.6;width:77.05pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:solid none solid solid;border-top-color:#000000;border-top-width:.28pt;border-left-color:#000000;border-left-width:.28pt;border-bottom-color:#000000;border-bottom-width:.28pt;"> <p style="margin:0px;text-align:center;"><span style="font-family:'한컴바탕';letter-spacing:-.1pt;">20x2</span><span style="letter-spacing:-.1pt;">년</span></p></td></tr><tr style="line-height:1.6;"><td valign="middle" style="line-height:1.6;width:79.88pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:solid solid dotted none;border-top-color:#000000;border-top-width:.28pt;border-bottom-color:#000000;border-bottom-width:.28pt;border-right-color:#000000;border-right-width:.28pt;"> <p style="margin:0px;text-align:justify;"><span>영업권</span></p></td> <td valign="middle" style="line-height:1.6;width:77.05pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:solid solid dotted;border-color:#000000;border-width:.28pt;"> <p style="margin:0px;text-align:center;"> </p></td> <td valign="middle" style="line-height:1.6;width:77.05pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:solid none dotted solid;border-top-color:#000000;border-top-width:.28pt;border-left-color:#000000;border-left-width:.28pt;border-bottom-color:#000000;border-bottom-width:.28pt;"> <p style="margin:0px;text-align:center;"> </p></td></tr><tr style="line-height:1.6;"><td valign="middle" style="line-height:1.6;width:79.88pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:dotted solid dotted none;border-top-color:#000000;border-top-width:.28pt;border-bottom-color:#000000;border-bottom-width:.28pt;border-right-color:#000000;border-right-width:.28pt;"> <p style="margin:0px;text-align:justify;"><span>당기순이익</span></p></td> <td valign="middle" style="line-height:1.6;width:77.05pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:dotted solid;border-color:#000000;border-width:.28pt;"> <p style="margin:0px;text-align:center;"> </p></td> <td valign="middle" style="line-height:1.6;width:77.05pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:dotted none dotted solid;border-top-color:#000000;border-top-width:.28pt;border-left-color:#000000;border-left-width:.28pt;border-bottom-color:#000000;border-bottom-width:.28pt;"> <p style="margin:0px;text-align:center;"> </p></td></tr><tr style="line-height:1.6;"><td valign="middle" style="line-height:1.6;width:79.88pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:dotted solid dotted none;border-top-color:#000000;border-top-width:.28pt;border-bottom-color:#000000;border-bottom-width:.28pt;border-right-color:#000000;border-right-width:.28pt;"> <p style="margin:0px;text-align:justify;"><span>자산총계</span></p></td> <td valign="middle" style="line-height:1.6;width:77.05pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:dotted solid;border-color:#000000;border-width:.28pt;"> <p style="margin:0px;text-align:center;"> </p></td> <td valign="middle" style="line-height:1.6;width:77.05pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:dotted none dotted solid;border-top-color:#000000;border-top-width:.28pt;border-left-color:#000000;border-left-width:.28pt;border-bottom-color:#000000;border-bottom-width:.28pt;"> <p style="margin:0px;text-align:center;"> </p></td></tr><tr style="line-height:1.6;"><td valign="middle" style="line-height:1.6;width:79.88pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:dotted solid dotted none;border-top-color:#000000;border-top-width:.28pt;border-bottom-color:#000000;border-bottom-width:.28pt;border-right-color:#000000;border-right-width:.28pt;"> <p style="margin:0px;text-align:justify;"><span>이익잉여금</span></p></td> <td valign="middle" style="line-height:1.6;width:77.05pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:dotted solid;border-color:#000000;border-width:.28pt;"> <p style="margin:0px;text-align:center;"> </p></td> <td valign="middle" style="line-height:1.6;width:77.05pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:dotted none dotted solid;border-top-color:#000000;border-top-width:.28pt;border-left-color:#000000;border-left-width:.28pt;border-bottom-color:#000000;border-bottom-width:.28pt;"> <p style="margin:0px;text-align:center;"> </p></td></tr><tr style="line-height:1.6;"><td valign="middle" style="line-height:1.6;width:79.88pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:dotted solid solid none;border-top-color:#000000;border-top-width:.28pt;border-bottom-color:#000000;border-bottom-width:.28pt;border-right-color:#000000;border-right-width:.28pt;"> <p style="margin:0px;text-align:justify;"><span>비지배지분</span></p></td> <td valign="middle" style="line-height:1.6;width:77.05pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:dotted solid solid;border-color:#000000;border-width:.28pt;"> <p style="margin:0px;text-align:center;"> </p></td> <td valign="middle" style="line-height:1.6;width:77.05pt;height:15.65pt;padding:1.41pt 5.1pt;border-style:dotted none solid solid;border-top-color:#000000;border-top-width:.28pt;border-left-color:#000000;border-left-width:.28pt;border-bottom-color:#000000;border-bottom-width:.28pt;"> <p style="margin:0px;text-align:center;"> </p></td></tr></tbody></table><p style="margin:0px;"><span style="font-family:'한컴바탕';letter-spacing:-.5pt;"><br></span></p> <p style="margin:0px;"><span style="font-family:'한컴바탕';letter-spacing:-.5pt;"><</span><span style="letter-spacing:-.5pt;">풀이과정을 아래의 순서로 제시할 것</span><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">></span></p> <p style="margin:0px;"><span style="letter-spacing:-.5pt;">1. 연결조정분개</span><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">(</span><span style="font-family:'한컴바탕';letter-spacing:-.1pt;">20x1</span><span style="letter-spacing:-.1pt;">년</span><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">)</span></p> <p style="margin:0px;"><span style="letter-spacing:-.5pt;">투자주식과 자본의 상계</span></p> <p style="margin:0px;"><span style="letter-spacing:-.5pt;">평가차액의 제거</span></p> <p style="margin:0px;"><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">B</span><span style="letter-spacing:-.5pt;">사 순이익 중 비지배지분 대체</span></p> <p style="margin:0px;"><span style="letter-spacing:-.5pt;"><br></span></p> <p style="margin:0px;"><span style="letter-spacing:-.5pt;">2. 각 항목의 금액 산출</span><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">(</span><span style="font-family:'한컴바탕';letter-spacing:-.1pt;">20x1</span><span style="letter-spacing:-.1pt;">년</span><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">)</span></p> <p style="margin:0px;"> </p> <p style="margin:0px;"><span style="letter-spacing:-.5pt;">3. 연결조정분개</span><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">(</span><span style="font-family:'한컴바탕';letter-spacing:-.1pt;">20x2</span><span style="letter-spacing:-.1pt;">년</span><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">)</span></p> <p style="margin:0px;"><span style="letter-spacing:-.5pt;">투자주식과 자본의 상계</span></p> <p style="margin:0px;"><span style="letter-spacing:-.5pt;">평가차액의 제거</span></p> <p style="margin:0px;"><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">B</span><span style="letter-spacing:-.5pt;">사 순이익 중 비지배지분 대체</span></p> <p style="margin:0px;"><span style="letter-spacing:-.5pt;"><br></span></p> <p style="margin:0px;"><span style="letter-spacing:-.5pt;">4. 각 항목의 금액 산출</span><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">(</span><span style="font-family:'한컴바탕';letter-spacing:-.1pt;">20x2</span><span style="letter-spacing:-.1pt;">년</span><span style="font-family:'한컴바탕';letter-spacing:-.5pt;">)</span></p></td></tr></tbody></table><table class="clearTable" style="font-family:'굴림', gulim, tahoma, sans-serif;font-size:12px;line-height:19.2px;clear:both;color:#333333;"><tbody><tr style="line-height:1.6;"><td style="font-size:1px;line-height:10px;height:0px;overflow:hidden;"> </td></tr></tbody></table></div>