IFRS 중급회계 2(9판)
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제12장 수익인식
제1절 국제회계기준의 수익인식 ············· 12-2
1. 수익의 의의 ···································· 12-2
2. 수익인식의 5단계 ···························· 12-2
3. Step 1 : 고객과의 계약식별 ··········· 12-6
4. Step 2 : 수행의무의 식별 ············· 12-10
5. Step 3 : 거래가격의 산정 ············· 12-15
6. Step 4 : 거래가격을 수행의무에 배분 12-26
7. Step 5 : 이행시 수익의 인식 ········ 12-37
8. 계약관련 자산과 부채의 재무상태표 표시
························································ 12-40
9. 계약관련원가의 비용인식 ·············· 12-43
제2절 거래형태별 수익인식 ·················· 12-45
1. 중간상의 판매 : 본인과 대리인 ···· 12-45
2. 반품권이 있는 판매 ······················ 12-48
3. 보증의 제공 : 제품보증조건부 판매 12-53
4. 상품권의 발행 ······························· 12-56
5. 판매후 재매입약정 ························ 12-58
6. 추가 재화나 용역에 대한 고객의 선택권 :
고객충성제도 ································· 12-62
7. 라이선싱 ········································ 12-68
8. 미인도청구약정 ······························ 12-73
9. 기타거래의 수익인식 ····················· 12-74
제3절 건설계약 ····································· 12-76
1. 총계약수익 ····································· 12-76
2. 총계약원가 ····································· 12-77
3. 진행률의 측정 ······························· 12-77
4. 진행률을 합리적으로 측정할 수 있는 경우
······················································ 12-78
5. 계약손실이 예상되는 경우 ············ 12-83
6. 진행률을 합리적으로 측정할 수 없는 경우
······················································ 12-87
7. 원가비율법 이외의 진행기준 ········· 12-89
8. 계약의 결합 ··································· 12-92
9. 특수한 공사원가 ···························· 12-94
연습문제 ·········································· 12-99
제13장 투자목적 금융자산
제1절 금융자산 ······································· 13-2
1. 금융자산의 정의 ····························· 13-3
2. 금융자산의 성격과 분류 ················· 13-4
3. 금융자산의 최초인식과 측정 ·········· 13-7
4. 금융자산의 후속측정 ····················· 13-10
5. 보유기간 중 배당과 이자의 수령 ·· 13-11
6. 금융자산의 제거 ···························· 13-14
7. 금융자산의 손상 ···························· 13-19
제2절 투자지분상품 ······························ 13-23
1. 투자지분상품의 재무상태표상 분류 13-23
2. 투자지분상품 : 당기손익-공정가치 측정
금융자산 ········································ 13-23
3. 투자지분상품 : 기타포괄손익-공정가치
측정 지분상품 ······························· 13-27
제3절 투자채무상품 ······························ 13-33
1. 투자채무상품의 재무제표상 분류 ·· 13-33
2. 투자채무상품 : 당기손익-공정가치 측정
금융자산 ········································ 13-34
3. 투자채무상품 : 상각후원가 측정 금융자산
······················································ 13-36
4. 투자채무상품 : 기타포괄손익-공정가치 측정
금융자산 ········································ 13-54
제4절 금융자산과 관련된 기타의 사항 · 13-70
1. 계약상 현금흐름의 변경 ················ 13-70
2. 금융자산의 재분류 ························ 13-75
3. 매매일 회계처리와 결제일 회계처리 13-82
보론 : 현금흐름의 특성과 사업모형 ····· 13-85
1. 금융자산의 계약상 현금흐름 특성 13-85
2. 금융자산의 관리를 위한 사업모형 13-86
보론 : 금융자산 제거의 특수상황 ········ 13-88
1. 지속적관여접근법 ·························· 13-88
2. 관리용역을 제공하는 금융자산의 양도 13-90
연습문제 ·········································· 13-92
제14장 복합금융상품
제1절 복합금융상품 ································ 14-2
1. 복합금융상품의 의의 ······················· 14-2
2. 복합금융상품의 종류 ······················· 14-2
3. 복합금융상품의 회계처리 문제 ······· 14-3
제2절 전환사채 ······································· 14-6
1. 전환사채 기본개념 ·························· 14-6
2. 전환사채의 액면발행 ····················· 14-12
3. 전환사채의 할인발행 ····················· 14-19
4. 전환사채의 특수상황 ····················· 14-24
제3절 신주인수권부사채 ························ 14-32
1. 신주인수권부사채 기본개념 ··········· 14-32
2. 신주인수권부사채의 액면발행 ······· 14-33
제4절 전환우선주 ·································· 14-42
1. 전환우선주 ····································· 14-42
연습문제 ·········································· 14-44
제15장 주식기준보상
제1절 주식기준보상거래 ························· 15-2
1. 주식기준보상거래의 의의 ················ 15-2
2. 주식기준보상거래의 가득과 거래상대방 15-4
제2절 주식결제형 주식기준보상거래 ······ 15-5
1. 단위당 보상원가의 인식과 측정 ····· 15-6
2. 보상수량의 산정 ····························· 15-8
3. 가득기간 중의 회계처리 ················· 15-9
4. 가득일 이후의 회계처리 ················ 15-10
5. 주식결제형 주식기준보상거래의
특수상황 ········································ 15-15
제3절 현금결제형 주식기준보상거래 ····· 15-30
1. 단위당 보상원가의 인식과 측정 ··· 15-30
2. 보상수량의 산정 ···························· 15-31
3. 가득기간 중의 회계처리 ················ 15-32
4. 가득일 이후의 회계처리 ················ 15-32
5. 현금결제형에서 주식결제형으로의 조건변경
························································ 15-37
제4절 선택형 주식기준보상거래 ··········· 15-38
1. 회사가 결제방식을 선택할 수 있는 주식
기준보상거래 ································· 15-38
2. 거래상대방이 결제방식을 선택할 수 있는
주식기준보상거래 ·························· 15-39
보론 : 내재가치로 추정하는 주식결제형 · 15-43
연습문제 ·········································· 15-46
제16장 주당이익
제1절 주당이익의 기초 ··························· 16-2
1. 주당이익의 의의 ····························· 16-2
2. 주당이익의 종류와 표시방법 ·········· 16-2
제2절 기본주당이익 ································ 16-5
1. 가중평균유통보통주식수 : 분모 ······ 16-7
2. 보통주에 귀속되는 당기순이익 : 분자
························································ 16-17
제3절 희석주당이익 ······························ 16-25
1. 유통보통주의 증가수량 : 분모 ······ 16-26
2. 보통주에 귀속되는 이익 증가액 : 분자
························································ 16-35
3. 희석효과의 판단 ···························· 16-36
제4절 소급수정 및 공시 ······················· 16-40
1. 주당이익의 소급수정 ····················· 16-40
보론 : 희석주당이익의 특수상황 ·········· 16-42
1. 다양한 종류의 잠재적보통주 ········· 16-42
연습문제 ·········································· 16-45
제17 장 리 스
제1절 리스회계의 기초개념 ···················· 17-2
1. 리스의 의의 ···································· 17-2
2. 리스관련 용어의 정의 ··················· 17-10
3. 리스총투자의 산정 ························ 17-16
제2절 리스제공자의 리스계약 ··············· 17-20
1. 리스제공자의 리스분류 ·················· 17-20
2. 직접금융리스 : 제조자 또는 판매자가
아닌 리스제공자 ···························· 17-22
3. 운용리스의 제공자 ························ 17-29
제3절 리스이용자의 리스계약 ··············· 17-33
1. 리스이용자의 리스분류 ·················· 17-33
2. 리스개시일 : 최초측정 ·················· 17-33
3. 리스기간 중 : 후속측정 ················ 17-35
4. 리스부채의 재평가 : 변동리스료 ·· 17-44
제4절 기타의 리스거래 ························· 17-53
1. 리스의 계약변경 ···························· 17-53
2. 판매형리스 : 제조자 또는 판매자인 리스
제공자 ··········································· 17-59
3. 판매후리스 ····································· 17-65
4. 전대리스 ········································ 17-71
5. 리스제공자의 부동산리스 ·············· 17-73
연습문제 ·········································· 17-75
제18장 법인세회계
제1절 법인세회계 일반 ··························· 18-2
1. 법인세회계의 의의 ·························· 18-2
2. 법인세배분회계의 의의 ··················· 18-3
3. 회계이익과 과세소득 ······················· 18-5
4. 세무기준액과 소득처분 ··················· 18-6
5. 일시적차이와 영구적차이 ················ 18-7
제2절 법인세의 기간간배분 ·················· 18-16
1. 이연법인세자산 ···························· 18-16
2. 이연법인세부채 ······························ 18-18
3. 적용할 세율 ··································· 18-18
4. 다기간에서 법인세기간간배분의 절차 18-19
5. 결손금 등의 세금효과 ··················· 18-27
6. 법인세효과의 재무상태표 표시 ····· 18-31
7. 현재가치적용의 배제 ····················· 18-32
제3절 법인세의 기간내배분 ·················· 18-33
1. 법인세기간내배분의 의의 ·············· 18-33
2. 당기손익으로 인식되는 항목에 대한
법인세기간내배분 ·························· 18-34
3. 당기손익 이외로 인식되는 항목에 대한
법인세기간내배분 ·························· 18-35
보론 : 기타포괄손익의 재분류조정 ······· 18-42
1. 재분류조정이 되는 기타포괄손익에 대한
기간내배분 ····································· 18-42
2. 재분류조정이 되지 않는 기타포괄손익에
대한 기간내배분 ···························· 18-43
연습문제 ·········································· 18-44
제19장 회계변경과 오류수정
제1절 회계변경과 오류수정의 의의 ········ 19-2
1. 회계정책과 회계추정, 전기오류의 의의 19-2
2. 회계변경의 의의 ····························· 19-3
3. 오류수정의 의의 ····························· 19-5
4. 회계변경과 오류수정의 회계처리 ···· 19-5
제2절 회계변경 ····································· 19-10
1. 회계정책의 변경 ···························· 19-10
2. 회계추정치의 변경 ························ 19-15
제3절 오류수정 ····································· 19-18
1. 오류수정 ········································ 19-18
2. 오류의 유형 ··································· 19-19
3. 오류수정의 회계처리 방법 ············ 19-20
4. 오류수정표를 이용한 오류의 집계 19-35
제4절 회계변경과 오류수정의 특수상황 19-44
1. 전기 재무제표의 재작성 ················ 19-44
2. 회계변경과 전기오류수정에 따른
법인세효과 ····································· 19-47
연습문제 ·········································· 19-49
제20장 현금흐름표
제1절 현금흐름표 일반 ··························· 20-2
1. 현금흐름표의 의의 ·························· 20-2
2. 현금흐름표의 작성방법 ··················· 20-4
3. 현금흐름 유형의 구분 ····················· 20-5
4. 현금흐름표의 작성논리 ·················· 20-10
제2절 직접법에 의한 현금흐름 ············· 20-15
1. 영업활동 현금흐름 ························ 20-16
2. 투자활동 현금흐름 ························ 20-28
3. 재무활동 현금흐름 ························ 20-36
제3절 간접법에 의한 현금흐름 ············· 20-45
1. 법인세차감전 영업활동 현금흐름 : 간접법
························································ 20-46
2. 법인세의 납부액 : 직접법 ············· 20-48
3. 간접법으로 작성된 영업활동 순현금흐름
························································ 20-48
제4절 현금흐름표 기타사항 ·················· 20-53
1. 현금흐름 표시 ······························· 20-53
2. 외화현금흐름 ································· 20-53
3. 종속기업과 관련된 현금흐름 ········· 20-53
4. 비현금거래 ····································· 20-54
연습문제 ·········································· 20-55
제21 장 재무회계의 기타사항
제1절 매각예정비유동자산과 중단영업 ··· 21-2
1. 매각예정비유동자산과 중단영업 보고의
필요성 ············································· 21-2
2. 매각예정으로 분류 ·························· 21-2
3. 측정과 기타 사항 ···························· 21-4
4. 표시와 공시 ···································· 21-5
제2절 중간재무보고 ································ 21-6
1. 중간재무보고의 의의 ······················· 21-6
2. 중간재무보고의 내용 ······················· 21-7
3. 인식과 측정 ···································· 21-8
4. 보고된 중간기간에 대한 재작성 ····· 21-9
제3절 재무비율 ····································· 21-10
연습문제 ·········································· 21-15
부 록 국제회계기준 재무제표 사례, 현재가치 계수표
사례 - 국제회계기준 재무제표 ··········· 부록-2 부록 - 현재가치 계수표 ··················· 부록-15
제1절 국제회계기준의 수익인식 ············· 12-2
1. 수익의 의의 ···································· 12-2
2. 수익인식의 5단계 ···························· 12-2
3. Step 1 : 고객과의 계약식별 ··········· 12-6
4. Step 2 : 수행의무의 식별 ············· 12-10
5. Step 3 : 거래가격의 산정 ············· 12-15
6. Step 4 : 거래가격을 수행의무에 배분 12-26
7. Step 5 : 이행시 수익의 인식 ········ 12-37
8. 계약관련 자산과 부채의 재무상태표 표시
························································ 12-40
9. 계약관련원가의 비용인식 ·············· 12-43
제2절 거래형태별 수익인식 ·················· 12-45
1. 중간상의 판매 : 본인과 대리인 ···· 12-45
2. 반품권이 있는 판매 ······················ 12-48
3. 보증의 제공 : 제품보증조건부 판매 12-53
4. 상품권의 발행 ······························· 12-56
5. 판매후 재매입약정 ························ 12-58
6. 추가 재화나 용역에 대한 고객의 선택권 :
고객충성제도 ································· 12-62
7. 라이선싱 ········································ 12-68
8. 미인도청구약정 ······························ 12-73
9. 기타거래의 수익인식 ····················· 12-74
제3절 건설계약 ····································· 12-76
1. 총계약수익 ····································· 12-76
2. 총계약원가 ····································· 12-77
3. 진행률의 측정 ······························· 12-77
4. 진행률을 합리적으로 측정할 수 있는 경우
······················································ 12-78
5. 계약손실이 예상되는 경우 ············ 12-83
6. 진행률을 합리적으로 측정할 수 없는 경우
······················································ 12-87
7. 원가비율법 이외의 진행기준 ········· 12-89
8. 계약의 결합 ··································· 12-92
9. 특수한 공사원가 ···························· 12-94
연습문제 ·········································· 12-99
제13장 투자목적 금융자산
제1절 금융자산 ······································· 13-2
1. 금융자산의 정의 ····························· 13-3
2. 금융자산의 성격과 분류 ················· 13-4
3. 금융자산의 최초인식과 측정 ·········· 13-7
4. 금융자산의 후속측정 ····················· 13-10
5. 보유기간 중 배당과 이자의 수령 ·· 13-11
6. 금융자산의 제거 ···························· 13-14
7. 금융자산의 손상 ···························· 13-19
제2절 투자지분상품 ······························ 13-23
1. 투자지분상품의 재무상태표상 분류 13-23
2. 투자지분상품 : 당기손익-공정가치 측정
금융자산 ········································ 13-23
3. 투자지분상품 : 기타포괄손익-공정가치
측정 지분상품 ······························· 13-27
제3절 투자채무상품 ······························ 13-33
1. 투자채무상품의 재무제표상 분류 ·· 13-33
2. 투자채무상품 : 당기손익-공정가치 측정
금융자산 ········································ 13-34
3. 투자채무상품 : 상각후원가 측정 금융자산
······················································ 13-36
4. 투자채무상품 : 기타포괄손익-공정가치 측정
금융자산 ········································ 13-54
제4절 금융자산과 관련된 기타의 사항 · 13-70
1. 계약상 현금흐름의 변경 ················ 13-70
2. 금융자산의 재분류 ························ 13-75
3. 매매일 회계처리와 결제일 회계처리 13-82
보론 : 현금흐름의 특성과 사업모형 ····· 13-85
1. 금융자산의 계약상 현금흐름 특성 13-85
2. 금융자산의 관리를 위한 사업모형 13-86
보론 : 금융자산 제거의 특수상황 ········ 13-88
1. 지속적관여접근법 ·························· 13-88
2. 관리용역을 제공하는 금융자산의 양도 13-90
연습문제 ·········································· 13-92
제14장 복합금융상품
제1절 복합금융상품 ································ 14-2
1. 복합금융상품의 의의 ······················· 14-2
2. 복합금융상품의 종류 ······················· 14-2
3. 복합금융상품의 회계처리 문제 ······· 14-3
제2절 전환사채 ······································· 14-6
1. 전환사채 기본개념 ·························· 14-6
2. 전환사채의 액면발행 ····················· 14-12
3. 전환사채의 할인발행 ····················· 14-19
4. 전환사채의 특수상황 ····················· 14-24
제3절 신주인수권부사채 ························ 14-32
1. 신주인수권부사채 기본개념 ··········· 14-32
2. 신주인수권부사채의 액면발행 ······· 14-33
제4절 전환우선주 ·································· 14-42
1. 전환우선주 ····································· 14-42
연습문제 ·········································· 14-44
제15장 주식기준보상
제1절 주식기준보상거래 ························· 15-2
1. 주식기준보상거래의 의의 ················ 15-2
2. 주식기준보상거래의 가득과 거래상대방 15-4
제2절 주식결제형 주식기준보상거래 ······ 15-5
1. 단위당 보상원가의 인식과 측정 ····· 15-6
2. 보상수량의 산정 ····························· 15-8
3. 가득기간 중의 회계처리 ················· 15-9
4. 가득일 이후의 회계처리 ················ 15-10
5. 주식결제형 주식기준보상거래의
특수상황 ········································ 15-15
제3절 현금결제형 주식기준보상거래 ····· 15-30
1. 단위당 보상원가의 인식과 측정 ··· 15-30
2. 보상수량의 산정 ···························· 15-31
3. 가득기간 중의 회계처리 ················ 15-32
4. 가득일 이후의 회계처리 ················ 15-32
5. 현금결제형에서 주식결제형으로의 조건변경
························································ 15-37
제4절 선택형 주식기준보상거래 ··········· 15-38
1. 회사가 결제방식을 선택할 수 있는 주식
기준보상거래 ································· 15-38
2. 거래상대방이 결제방식을 선택할 수 있는
주식기준보상거래 ·························· 15-39
보론 : 내재가치로 추정하는 주식결제형 · 15-43
연습문제 ·········································· 15-46
제16장 주당이익
제1절 주당이익의 기초 ··························· 16-2
1. 주당이익의 의의 ····························· 16-2
2. 주당이익의 종류와 표시방법 ·········· 16-2
제2절 기본주당이익 ································ 16-5
1. 가중평균유통보통주식수 : 분모 ······ 16-7
2. 보통주에 귀속되는 당기순이익 : 분자
························································ 16-17
제3절 희석주당이익 ······························ 16-25
1. 유통보통주의 증가수량 : 분모 ······ 16-26
2. 보통주에 귀속되는 이익 증가액 : 분자
························································ 16-35
3. 희석효과의 판단 ···························· 16-36
제4절 소급수정 및 공시 ······················· 16-40
1. 주당이익의 소급수정 ····················· 16-40
보론 : 희석주당이익의 특수상황 ·········· 16-42
1. 다양한 종류의 잠재적보통주 ········· 16-42
연습문제 ·········································· 16-45
제17 장 리 스
제1절 리스회계의 기초개념 ···················· 17-2
1. 리스의 의의 ···································· 17-2
2. 리스관련 용어의 정의 ··················· 17-10
3. 리스총투자의 산정 ························ 17-16
제2절 리스제공자의 리스계약 ··············· 17-20
1. 리스제공자의 리스분류 ·················· 17-20
2. 직접금융리스 : 제조자 또는 판매자가
아닌 리스제공자 ···························· 17-22
3. 운용리스의 제공자 ························ 17-29
제3절 리스이용자의 리스계약 ··············· 17-33
1. 리스이용자의 리스분류 ·················· 17-33
2. 리스개시일 : 최초측정 ·················· 17-33
3. 리스기간 중 : 후속측정 ················ 17-35
4. 리스부채의 재평가 : 변동리스료 ·· 17-44
제4절 기타의 리스거래 ························· 17-53
1. 리스의 계약변경 ···························· 17-53
2. 판매형리스 : 제조자 또는 판매자인 리스
제공자 ··········································· 17-59
3. 판매후리스 ····································· 17-65
4. 전대리스 ········································ 17-71
5. 리스제공자의 부동산리스 ·············· 17-73
연습문제 ·········································· 17-75
제18장 법인세회계
제1절 법인세회계 일반 ··························· 18-2
1. 법인세회계의 의의 ·························· 18-2
2. 법인세배분회계의 의의 ··················· 18-3
3. 회계이익과 과세소득 ······················· 18-5
4. 세무기준액과 소득처분 ··················· 18-6
5. 일시적차이와 영구적차이 ················ 18-7
제2절 법인세의 기간간배분 ·················· 18-16
1. 이연법인세자산 ···························· 18-16
2. 이연법인세부채 ······························ 18-18
3. 적용할 세율 ··································· 18-18
4. 다기간에서 법인세기간간배분의 절차 18-19
5. 결손금 등의 세금효과 ··················· 18-27
6. 법인세효과의 재무상태표 표시 ····· 18-31
7. 현재가치적용의 배제 ····················· 18-32
제3절 법인세의 기간내배분 ·················· 18-33
1. 법인세기간내배분의 의의 ·············· 18-33
2. 당기손익으로 인식되는 항목에 대한
법인세기간내배분 ·························· 18-34
3. 당기손익 이외로 인식되는 항목에 대한
법인세기간내배분 ·························· 18-35
보론 : 기타포괄손익의 재분류조정 ······· 18-42
1. 재분류조정이 되는 기타포괄손익에 대한
기간내배분 ····································· 18-42
2. 재분류조정이 되지 않는 기타포괄손익에
대한 기간내배분 ···························· 18-43
연습문제 ·········································· 18-44
제19장 회계변경과 오류수정
제1절 회계변경과 오류수정의 의의 ········ 19-2
1. 회계정책과 회계추정, 전기오류의 의의 19-2
2. 회계변경의 의의 ····························· 19-3
3. 오류수정의 의의 ····························· 19-5
4. 회계변경과 오류수정의 회계처리 ···· 19-5
제2절 회계변경 ····································· 19-10
1. 회계정책의 변경 ···························· 19-10
2. 회계추정치의 변경 ························ 19-15
제3절 오류수정 ····································· 19-18
1. 오류수정 ········································ 19-18
2. 오류의 유형 ··································· 19-19
3. 오류수정의 회계처리 방법 ············ 19-20
4. 오류수정표를 이용한 오류의 집계 19-35
제4절 회계변경과 오류수정의 특수상황 19-44
1. 전기 재무제표의 재작성 ················ 19-44
2. 회계변경과 전기오류수정에 따른
법인세효과 ····································· 19-47
연습문제 ·········································· 19-49
제20장 현금흐름표
제1절 현금흐름표 일반 ··························· 20-2
1. 현금흐름표의 의의 ·························· 20-2
2. 현금흐름표의 작성방법 ··················· 20-4
3. 현금흐름 유형의 구분 ····················· 20-5
4. 현금흐름표의 작성논리 ·················· 20-10
제2절 직접법에 의한 현금흐름 ············· 20-15
1. 영업활동 현금흐름 ························ 20-16
2. 투자활동 현금흐름 ························ 20-28
3. 재무활동 현금흐름 ························ 20-36
제3절 간접법에 의한 현금흐름 ············· 20-45
1. 법인세차감전 영업활동 현금흐름 : 간접법
························································ 20-46
2. 법인세의 납부액 : 직접법 ············· 20-48
3. 간접법으로 작성된 영업활동 순현금흐름
························································ 20-48
제4절 현금흐름표 기타사항 ·················· 20-53
1. 현금흐름 표시 ······························· 20-53
2. 외화현금흐름 ································· 20-53
3. 종속기업과 관련된 현금흐름 ········· 20-53
4. 비현금거래 ····································· 20-54
연습문제 ·········································· 20-55
제21 장 재무회계의 기타사항
제1절 매각예정비유동자산과 중단영업 ··· 21-2
1. 매각예정비유동자산과 중단영업 보고의
필요성 ············································· 21-2
2. 매각예정으로 분류 ·························· 21-2
3. 측정과 기타 사항 ···························· 21-4
4. 표시와 공시 ···································· 21-5
제2절 중간재무보고 ································ 21-6
1. 중간재무보고의 의의 ······················· 21-6
2. 중간재무보고의 내용 ······················· 21-7
3. 인식과 측정 ···································· 21-8
4. 보고된 중간기간에 대한 재작성 ····· 21-9
제3절 재무비율 ····································· 21-10
연습문제 ·········································· 21-15
부 록 국제회계기준 재무제표 사례, 현재가치 계수표
사례 - 국제회계기준 재무제표 ··········· 부록-2 부록 - 현재가치 계수표 ··················· 부록-15
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공인회계사, 세무사
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USCPA Becker 강사
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