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00 개념체계 등 / 7
/ ○× 문제 ··························································································································· 10 / 01 재고자산, 생물자산 / 50 / ○× 문제 ························································································································· 56 / / Q&A 문제 ······················································································································· 61 / 02 고객과의 계약에서 생기는 수익 / 80 / ○× 문제 ························································································································· 95 / / Q&A 문제 ······················································································································ 100 / 03 유무형자산, 투자부동산, 기타자산 / 128 / ○× 문제 ······················································································································· 133 / / Q&A 문제 ····················································································································· 141 / 04 정부보조금 / 160 / ○× 문제 ······················································································································· 161 / / Q&A 문제 ····················································································································· 162 / 05 차입원가 자본화 / 165 / Q&A 문제 ····················································································································· 167 / 06 현금및현금성자산과 수취채권 / 173 / Q&A 문제 ····················································································································· 174 / 07 투자목적금융자산 / 177 / ○× 문제 ······················································································································· 182 / / Q&A 문제 ····················································································································· 188 / 08 금융부채와 사채 / 207 / Q&A 문제 ····················································································································· 209 / 09 자본 / 217 / ○× 문제 ······················································································································· 221 / / Q&A 문제 ····················································································································· 222 / 10 복합금융상품 / 231 / Q&A 문제 ····················································································································· 233 / 11 종업원급여 / 240 / ○× 문제 ······················································································································· 242 / / Q&A 문제 ····················································································································· 243 / 12 주식기준보상 / 247 / ○× 문제 ······················································································································· 249 / / Q&A 문제 ····················································································································· 251 / 13 리스 / 266 / ○× 문제 ······················································································································· 271 / / Q&A 문제 ····················································································································· 273 / 14 법인세회계 / 285 / ○× 문제 ······················································································································· 287 / / Q&A 문제 ····················································································································· 290 / 15 충당부채, 우발부채 및 우발자산 / 298 / ○× 문제 ····················································································································· 300 / / Q&A 문제 ··················································································································· 304 / 16 주당이익 / 308 / ○× 문제 ····················································································································· 311 / / Q&A 문제 ··················································································································· 313 / 17 회계변경과 오류수정 / 322 / ○× 문제 ····················································································································· 324 / / Q&A 문제 ··················································································································· 326 / 18 현금흐름표 / 335 / Q&A 문제 ··················································································································· 340 / 19 재무회계의 기타사항 / 351 / ○× 문제 ····················································································································· 356 / / Q&A 문제 ··················································································································· 359 / 20 관계기업과 공동기업투자 / 364 / ○× 문제 ······················································································································· 366 / / Q&A 문제 ····················································································································· 370 / 21 사업결합과 합병회계 / 376 / ○× 문제 ····················································································································· 378 / / Q&A 문제 ··················································································································· 381 / 22 연결회계 / 395 / ○× 문제 ······················································································································· 400 / / Q&A 문제 ····················································································································· 407 / 23 환율변동회계 / 435 / ○× 문제 ······················································································································· 436 / / Q&A 문제 ····················································································································· 438 / 24 파생상품회계 / 450 / ○× 문제 ······················································································································· 452 / / Q&A 문제 ····················································································································· 455 / [출처] 객관식 재무회계 드릴 2판, 박진수|작성자 샘앤북스 |
저자 소개 1
한국외국어대학교 경영대학 졸업
한국공인회계사
삼정회계법인 근무
예일회계법인 근무
위너스경영아카데미 재무회계 강사
현)신화회계법인 이사나무경영아카데미 재무회계 강사
합격의법학원 재무회계 강사
[저서 및 논문]
객관식 재무회계
회계사 중급회계연습Ⅰ/Ⅱ
회계사 고급회계연습
세무사 재무회계연습
객관식 재무회계드릴
세무사 1차 재무회계 기출실록
재무회계요약
박진수의 다른 상품
품목정보
- 발행일
- 2024년 09월 02일
- 쪽수, 무게, 크기
- 472쪽 | 188*258*19mm
- ISBN13
- 9791156264880
출판사 리뷰
|
K－IFRS를 바탕으로 출제되었던 회계사 1차 시험의 모든 문제를 취합하고 분류한 뒤, 중복되는 문제들은 제거 또는 통합하였습니다. 마지막 정리를 위한 투입시간을 최소화하고자 같은 정보를 이용해 많은 연습을 할 수 있도록 책을 구성하였습니다.
이 책을 구성하는 모든 문제는 실전연습을 위한 문제입니다. 다만, 책에 실린 정보는 유지하면서 문제 수를 줄이는 과정에서 비대화된 문제들이 전체 문제대비 10% 가량 존재합니다. 이 10%의 문제는 실전보다 분명히 어렵지만, 고득점을 위해서는 이러한 문제 또한 빠르게 풀 수 있는 능력을 기르는 것이 중요합니다. 지난 기출을 분석해보면, 96% 이상의 문제가 반복되는 경향을 보입니다. 반복되지 않는 4%의 문제를 문제수로 환산하면 2문제입니다. 따라서 새로운 주제를 위해 시간을 투입하기보다는 반복되는 유형을 반드시 맞추기 위해 연습하고, 남는 시간에는 다른 과목 공부를 병행하는 것이 효과적이면서도 효율적인 공부일 것입니다. 이 책을 통해 반복되는 96%를 충분히 연습할 수 있을 것이라 생각합니다. 본 교재는 정부회계와 원가회계를 3문제씩 맞춘다는 가정하에 120점 정도는 충분히 맞출 수 있도록 설계되었습니다. 출판에 도움을 주신 모든 분들께 감사드리며, 수험생 여러분의 합격을 기원합니다. 2024년 9월 박진수 드림 |
