Master 전산세무1급(2017)(개정판 11판)
KcLep 한국세무사회 국가공인 자격시험 대비
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- 독자대상 : 전산세무1급 준비생
- 구성 : 이론 + 문제
- 구성 : 이론 + 문제
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part 1 재무회계
Chapter 1 회계의 개념 및 일반원칙 ····························································· 14
Chapter 2 일반기업회계기준의 중요사항 ····················································· 20
■ 이론을 확인하는 객관식 문제 ···································································· 58
part 2 원가회계
01 원가회계의 개념 ··························································································· 82
02 제품별 원가계산 ··························································································· 85
03 제조간접비의 배부 ······················································································· 86
04 부문별 원가계산 ··························································································· 88
05 개별 원가계산 ······························································································· 89
06 종합 원가계산 ······························································································· 90
07 기본예제 ········································································································· 92
08 활동기준 원가계산 ······················································································· 94
09 표준 원가계산 ······························································································· 97
■ 이론을 확인하는 객관식 문제 ·································································· 103
part 3 법인세법
Chapter 1 총 설 ······························································································· 118
Chapter 2 각 사업연도 소득에 대한 법인세 ············································· 123
Chapter 3 익금 회계 ······················································································· 126
Chapter 4 손금회계 ························································································· 129
Chapter 5 손익의 귀속시기와 자산?부채 ···················································· 133
Chapter 6 과세표준 및 세액계산 ································································· 161
Chapter 7 법인세의 신고?납부, 결정?경정 및 징수 ·································· 168
Chapter 8 비영리법인의 납세의무 ······························································· 172
■ 이론을 확인하는 객관식 문제(법인세법) ··············································· 175
part 4 부가가치세법
Chapter 1 부가가치세의 개념 및 총칙 ······················································· 184
Chapter 2 과세거래 ························································································· 191
Chapter 3 영세율과 면세 ··············································································· 199
Chapter 4 과세표준 ························································································· 203
Chapter 5 거래징수와 세금계산서 ······························································· 207
Chapter 6 매입세액공제와 납부세액 ··························································· 212
Chapter 7 세액공제와 납부세액 ··································································· 219
■ 이론을 확인하는 객관식 문제 (부가가치세법) ····································· 228
part 5 소득세법(원천징수)
Chapter 1 소득세 총칙 ··················································································· 238
Chapter 2 소득세의 계산구조 ······································································· 242
Chapter 3 종합소득 ························································································· 245
Chapter 4 근로소득 ························································································· 253
Chapter 5 원천징수와 연말정산 ··································································· 259
Chapter 6 종합소득 과세표준 및 세액계산 ··············································· 261
Chapter 7 소득세 신고납부 ··········································································· 271
■ 이론을 확인하는 객관식 문제(소득세법) ··············································· 273
part 6 KcLep에 의한 재무회계 실기
Chapter 1 일반전표의 입력 ··········································································· 282
Chapter 2 매입 · 매출전표의 입력 ······························································ 290
Chapter 3 결산자료의 입력 ··········································································· 305
Chapter 4 부가가치세 신고부속서류의 실습 ············································· 312
Chapter 5 소득세 원천징수의 실습 ····························································· 346
part 7 KcLep에 의한 법인조정 실기
Chapter 1 프로그램 운용에 관한 기본사항 ··············································· 386
Chapter 2 기초정보의 등록 ··········································································· 391
Chapter 3 수입금액조정 ················································································· 396
Chapter 4 과목별 세무조정 ··········································································· 413
Chapter 5 소득 및 과표계산 ········································································· 477
Chapter 6 세액공제 감면 추납세액 ······················································· 480
part 8 종합 모의고사
01회 종합 모의고사 (코드번호:9501, 9701) ··············································· 516
02회 종합 모의고사 (코드번호:9502, 9702) ··············································· 527
03회 종합 모의고사 (코드번호:9503, 9703) ··············································· 539
04회 종합 모의고사 (코드번호:9504, 9704) ··············································· 552
02회 종합 모의고사 (코드번호:9505, 9705) ··············································· 562
06회 종합 모의고사 (코드번호:9506, 9706) ··············································· 570
08회 종합 모의고사 (코드번호:9507, 9707) ··············································· 580
08회 종합 모의고사 (코드번호:9508, 9708) ··············································· 591
part 9 최근 기출문제
62회 기출문제 (코드번호:1162, 1262) ························································· 602
63회 기출문제 (코드번호:1163, 1263) ························································· 611
64회 기출문제 (코드번호:1164, 1264) ························································· 622
65회 기출문제 (코드번호:1165, 1265) ························································· 633
66회 기출문제 (코드번호:1166, 1266) ························································· 643
67회 기출문제 (코드번호:1167, 1267) ························································· 656
특별 기출문제 (코드번호:1100, 1200) ·························································· 666
68회 기출문제 (코드번호:1168, 1268) ························································· 675
69회 기출문제 (코드번호:1169, 1269) ························································· 685
part 10 정답 및 해설
종합 모의고사 ···································································································· 699
기출문제 ·············································································································· 762
Chapter 1 회계의 개념 및 일반원칙 ····························································· 14
Chapter 2 일반기업회계기준의 중요사항 ····················································· 20
■ 이론을 확인하는 객관식 문제 ···································································· 58
part 2 원가회계
01 원가회계의 개념 ··························································································· 82
02 제품별 원가계산 ··························································································· 85
03 제조간접비의 배부 ······················································································· 86
04 부문별 원가계산 ··························································································· 88
05 개별 원가계산 ······························································································· 89
06 종합 원가계산 ······························································································· 90
07 기본예제 ········································································································· 92
08 활동기준 원가계산 ······················································································· 94
09 표준 원가계산 ······························································································· 97
■ 이론을 확인하는 객관식 문제 ·································································· 103
part 3 법인세법
Chapter 1 총 설 ······························································································· 118
Chapter 2 각 사업연도 소득에 대한 법인세 ············································· 123
Chapter 3 익금 회계 ······················································································· 126
Chapter 4 손금회계 ························································································· 129
Chapter 5 손익의 귀속시기와 자산?부채 ···················································· 133
Chapter 6 과세표준 및 세액계산 ································································· 161
Chapter 7 법인세의 신고?납부, 결정?경정 및 징수 ·································· 168
Chapter 8 비영리법인의 납세의무 ······························································· 172
■ 이론을 확인하는 객관식 문제(법인세법) ··············································· 175
part 4 부가가치세법
Chapter 1 부가가치세의 개념 및 총칙 ······················································· 184
Chapter 2 과세거래 ························································································· 191
Chapter 3 영세율과 면세 ··············································································· 199
Chapter 4 과세표준 ························································································· 203
Chapter 5 거래징수와 세금계산서 ······························································· 207
Chapter 6 매입세액공제와 납부세액 ··························································· 212
Chapter 7 세액공제와 납부세액 ··································································· 219
■ 이론을 확인하는 객관식 문제 (부가가치세법) ····································· 228
part 5 소득세법(원천징수)
Chapter 1 소득세 총칙 ··················································································· 238
Chapter 2 소득세의 계산구조 ······································································· 242
Chapter 3 종합소득 ························································································· 245
Chapter 4 근로소득 ························································································· 253
Chapter 5 원천징수와 연말정산 ··································································· 259
Chapter 6 종합소득 과세표준 및 세액계산 ··············································· 261
Chapter 7 소득세 신고납부 ··········································································· 271
■ 이론을 확인하는 객관식 문제(소득세법) ··············································· 273
part 6 KcLep에 의한 재무회계 실기
Chapter 1 일반전표의 입력 ··········································································· 282
Chapter 2 매입 · 매출전표의 입력 ······························································ 290
Chapter 3 결산자료의 입력 ··········································································· 305
Chapter 4 부가가치세 신고부속서류의 실습 ············································· 312
Chapter 5 소득세 원천징수의 실습 ····························································· 346
part 7 KcLep에 의한 법인조정 실기
Chapter 1 프로그램 운용에 관한 기본사항 ··············································· 386
Chapter 2 기초정보의 등록 ··········································································· 391
Chapter 3 수입금액조정 ················································································· 396
Chapter 4 과목별 세무조정 ··········································································· 413
Chapter 5 소득 및 과표계산 ········································································· 477
Chapter 6 세액공제 감면 추납세액 ······················································· 480
part 8 종합 모의고사
01회 종합 모의고사 (코드번호:9501, 9701) ··············································· 516
02회 종합 모의고사 (코드번호:9502, 9702) ··············································· 527
03회 종합 모의고사 (코드번호:9503, 9703) ··············································· 539
04회 종합 모의고사 (코드번호:9504, 9704) ··············································· 552
02회 종합 모의고사 (코드번호:9505, 9705) ··············································· 562
06회 종합 모의고사 (코드번호:9506, 9706) ··············································· 570
08회 종합 모의고사 (코드번호:9507, 9707) ··············································· 580
08회 종합 모의고사 (코드번호:9508, 9708) ··············································· 591
part 9 최근 기출문제
62회 기출문제 (코드번호:1162, 1262) ························································· 602
63회 기출문제 (코드번호:1163, 1263) ························································· 611
64회 기출문제 (코드번호:1164, 1264) ························································· 622
65회 기출문제 (코드번호:1165, 1265) ························································· 633
66회 기출문제 (코드번호:1166, 1266) ························································· 643
67회 기출문제 (코드번호:1167, 1267) ························································· 656
특별 기출문제 (코드번호:1100, 1200) ·························································· 666
68회 기출문제 (코드번호:1168, 1268) ························································· 675
69회 기출문제 (코드번호:1169, 1269) ························································· 685
part 10 정답 및 해설
종합 모의고사 ···································································································· 699
기출문제 ·············································································································· 762
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