한국   대만   중국   일본 
??????:??????? ???????? ????? ??????? ????????? - ????????? ????? ??? ???????

?????? : ??????? ???????? ????? ??????? ?????????

?? ?????????? ???????? ?????
???? ?????: ??????:????? ?? ???????  · ??????:??????? ???? ??????? ??????? ?????????

???? ???? ?????? ??????? ???????? ????? ?????? . ?????? ???? ????? ???? ?????? ??????? ??? ?????? ???? ???? ??????? ???????.

<ref>{{???? ????
|??????1=
|?????1=
|??????1=
|???? ??????1=
|??????=
|???????? ?????????=
|???????=
|??????? ???????=
|??????=
|??????=
|????=
|???=
|??????=
|????? ????????=
|????? ??????=
|??????=
|?????=
|?????=
}}</ref>

??? ???? ???? ????? ?????? ?? ?? ?????? ?????? ?? ??????? ?? ???? ????? ??????. ????:

??? ?? ?????? ???? ???? ???????.<ref>{{???? ????
|??????1= Donald E. Kieso
|??????2= Jerry J. Weygandt
|??????3= Terry D. Warfield
|???????= Intermediate Accounting
|??????? ???????= ???????? ????????
|??????= ??????? ???
|??????= 225
|???= 2012
|??????= John Wiley & Sons
|????? ????????= 9781118014516
|????? ??????= 03 ???? / ????? 2014
|??????= ???????? ????? ???????? ???????? ???????
|?????= ??????????
}}</ref>

??? ???? ????????? ???? ???? ????? ????? ?? ?????? ???? ??????? ?????? ?????. ???? ??? ???? {{ ???? ???? }} ?????? ???????? ??????? ??????????.

????? ???? ?? ??? ???????? ???? ????? ??? ???? ??????? ???? ??? ??? ?????? ???? ??? ?????? ???? ?????? ????? ?????? ??? ?? ??????:

??? ?? ?????? ???? ???? ???????. [1]

[...]

?????
  1. ^ Donald E. Kieso; Jerry J. Weygandt; Terry D. Warfield (2012). Intermediate Accounting [ ???????? ???????? ] (???????????) (??????? ????ed.). ???????? ????? ???????? ???????? ???????: John Wiley & Sons. p.?225. {{ ??????? ????? }} : ???? ?? ??????? ??: |????? ??????= ( help ) and ?????? |????? ?????? ????? ?? |????= ( help )

??? ??? ???! ??? ??????. ???? ???????!

??? ???? ??? ?????? ??? ?? ??? "?????" ?????? ?? ???? ??????? ?? ????? ?????. ??? ?? ???? ?????? ?? ?????? ???????.

== ?????==
{{?????}}