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["주황색 항목 (A, B, F열) 입력 필수!!  / 간편장부 이용자는 I열에 간편장부 계정과목 중 한가지 입력 필수!!\n장부 이용료 안내 - 후불결제! ",{"$nulls":9},"<== 간편장부\n복식장부 ==>",null,"차변Ⅰ\n(자산증가/부채감소/자본감소/비용발생)",{"$nulls":3},"대변Ⅰ\n(자산감소/부채증가/자본증가/수익발생)",{"$nulls":3},"차변Ⅱ\n(자산증가/부채감소/자본감소/비용발생)",{"$nulls":3},"대변Ⅱ\n(자산감소/부채증가/자본증가/수익발생)",{"$nulls":3},{"$f":"SUM(AC4:AC1048576)","v":0},"← 0 이어야 함"]
["대박 나는 장사 비법을 알고 싶나요?"]
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[]
[null,"상호",null,"(미입력시 모든 사업장의 내역 반영)",{"$nulls":9},"연말결산순서 (12월 31일)  / 결산 방법 영상 보러가기!",null,"유형별 결산"]
[null,"사업기간\n(yyyy/mm/dd)",null,"~부터 (ex - 2016/01/01) 미입력시 1900/1/1 부터",{"$nulls":9},"1. 결산준비",{"$nulls":3},"복식장부\n(법인)"]
[{"$nulls":3},"~까지 (ex - 2017/12/31) 미입력시 9999/12/31 까지",{"$nulls":9},"(수정전) 합계잔액시산표 확인\n- 차/대변이 같은지 확인 (같으면 결산 진행)"]
[null,"장부가 안될때 체크리스트!",{"$nulls":6},"대박 나는 장사 비법을 알고 싶나요?"]
[null,"재무상태표 요약",{"$nulls":6},"손익계산서 요약",{"$nulls":4},"2. 기말수정분개 (현금주의 ⇒ 발생주의 보완, 수익/비용의 이연 등)  ",null,"간\n편\n장\n부"]
[null,"자산(차변)",null,null,"자본 + 부채 (대변)",{"$nulls":3},"매출총이익\n(매출액-매출원가)","매출액","수익",{"$f":"'(법인)손익계산서'!D7","v":0},null,"자산/부채의 결산"]
[null,"유동자산","당좌자산",{"$f":"'(법인)재무상태표'!C9","v":0},"자본","자본금",{"$f":"'(법인)재무상태표'!W11","v":0},null,null,"매출원가","비용",{"$f":"'(법인)손익계산서'!D32","v":0},null,"a. 고정자산 감가상각 \n차변:감가상각비 (비용) / 대변:감가상각누계액 (자산)","b. 매출채권 등의 대손충당금 설정\n차변: 대손상각비 (비용)  /  대변: 대손충당금 (자산)"]
[null,null,"재고자산",{"$f":"'(법인)재무상태표'!C39","v":0},null,"자본잉여금",{"$f":"'(법인)재무상태표'!W14","v":0},null,null,{"$f":"L7-L8","v":0}]
[null,null,"기타유동자산",{"$f":"'(법인)재무상태표'!G8","v":0},null,"자본조정",{"$f":"'(법인)재무상태표'!W21","v":0},null,"영업손익\n(매출총이익-판관비)","판매비와 관리비","비용",{"$f":"'(법인)손익계산서'!H14","v":0},null,"c. 퇴직급여 등의 충당금 설정\n차변: 퇴직급여충당부채전입액 (비용)\n대변: 퇴직급여충당부채 (부채)","d. 현금과부족 계정의 정리 (ex - 돈이 안맞아서 현금과부족 계정을 사용한 경우)\n* 현금과부족의 잔액이 차변일때 (돈이 남을때): \n차변: 현금과부족 (자산)  /  대변: 기타영업외수익 (수익)\n* 현금과부족의 잔액이 대변일때 (돈이 부족할 때):\n차변: 기타영업외비용 (비용) / 대변: 현금과부족 (자산)"]
[null,null,{"$f":"SUM(D8:D10)","v":0},null,null,"기타포괄손익누계액",{"$f":"'(법인)재무상태표'!W30","v":0},null,null,{"$f":"J9-L10","v":0}]
[null,"비유동자산\n(고정자산)","투자자산",{"$f":"'(법인)재무상태표'!G18","v":0},null,"이익잉여금",{"$f":"'(법인)재무상태표'!W37","v":0},null,"당기순손익\n(수익-비용)","영업외 수익","수익",{"$f":"'(법인)손익계산서'!M23","v":0}]
[null,null,"유형자산",{"$f":"'(법인)재무상태표'!G39","v":0},null,{"$f":"SUM(G8:G12)","v":0},{"$nulls":3},"영업외 비용","비용",{"$f":"'(법인)손익계산서'!Q18+'(법인)손익계산서'!Q53","v":0}]
[null,null,"무형자산",{"$f":"'(법인)재무상태표'!K32","v":0},"부채","유동부채",{"$f":"'(법인)재무상태표'!O30","v":0},{"$nulls":4},{"$f":"$J$11+$L$12-$L$13","v":0}]
[null,null,"기타비유동자산",{"$f":"'(법인)재무상태표'!K49","v":0},null,"비유동부채",{"$f":"'(법인)재무상태표'!S19","v":0},{"$nulls":6},"e. 단기매매금융자산의 기말평가 (ex - 단기매매 주식의 공정가치변동분) \n* 공정가치 상승시:  차변: 단기매매금융자산 (자산)  /  대변: 단기투자자산평가이익 (수익)\n* 공정가치 하락시:  차변: 단기투자자산평가손실 (비용) / 대변: 단기매매금융자산 (자산)","f. 기말재고자산 결산  - 동영상 설명 클릭(https://youtu.be/MMfO81qdxWs)"]
[null,null,{"$f":"SUM(D12:D15)","v":0},null,null,{"$f":"SUM(G14:G15)","v":0},null,null,"(결산전) ","자산 = 자본+부채 + 당기순손익",{"$nulls":4},"* 차변: 상품/제품 등 매출원가 (비용)   /  대변: 상품/제품 등 (자산) \n  (매출원가 = 기초재고 + 당기매입 - 기말재고 - 타계정대체) \nex) 당기매입 100 / 기말재고 10일때,  \n차변: 당기매입 100 (비용) / 대변: 기말재고 10 (비용) / 차변2: 상품 90 (자산)\n* 기초) 차변: 기초재고 10 (비용)   /   상품 10 (자산)"]
[null,{"$f":"SUM(C11,C16)","v":0},null,null,{"$f":"SUM(F13,F16)","v":0},{"$nulls":3},"(결산후) ","자산 = (기말)자본+부채 "]
[null,"자산(차변) = 자본+부채 (대변)",{"$nulls":3},"차변 - 대변 =",{"$f":"B17-E17","v":0},null,"결산일: 매년 12월 31일"]
[{"$nulls":5},"(결산전: 당기순손익 / 결산후: 0)"]
[]
[null,"* 복식장부 사용을 위한 필수 기초회계 지식 (자산,자본,부채 / 거래의 8요소 / 분개 / 계정과목) : https://youtu.be/29QYB1UPXTQ",{"$nulls":11},"수익/비용의 결산"]
[null,"* 엑셀파일 (복식장부) 소개 및 사용매뉴얼 : https://youtu.be/nY8w3t3ymk4",{"$nulls":11},"g. 선급비용 (돈을 먼저 지급한것 - ex 1년치 보험료)\n차변: 선급비용 (자산)  /  대변: 현금 (자산)\n차변: 당기의 보험료 (비용) / 대변 : 선급비용 (자산)","h. 선수수익 (돈을 미리 받은것 - ex 일시불로 받은 1년치 집세등)\n차변: 현금 (자산)  /  대변: 임대료 (수익)\n차변: 당기의 임대료 (수익) / 대변: 선수수익 (부채)"]
[null,"* 엑셀파일 (간편장부) 소개 및 사용매뉴얼 : https://youtu.be/uHcWoIUfWLc"]
[null,"* 엑셀파일 버전 변경시 자료 이동방법 : https://youtu.be/MBDGoHZ5asE"]
[null,"* 재고관리 : https://youtu.be/MMfO81qdxWs",{"$nulls":11},"i. 미지급금 (돈을 나중에 주기로 한 것 - ex 외상)\n차변: 급여 (비용) /  대변: 미지급금 (부채)","j. 미수수익 (돈을 나중에 받기로 한 것 - ex 1년후 일시로 받기로 한 이자)\n차변: 당기의 미수수익 (자산) /  대변: 이자수익 (수익)"]
[null,"* 결산 : https://youtu.be/CZlU-0RnLUA"]
[null,"* 종합소득세 홈택스 신고방법 : https://cafe.naver.com/jamo2017/32861",{"$nulls":11},"3. 수정후 합계잔액시산표 확인",null,"복 식 장부\n(개인)"]
[null,"* 엑셀파일 버전 변경시 자료 이동방법 : https://youtu.be/MBDGoHZ5asE",{"$nulls":11},"4. (생략) 손익계정마감 ","4. 손익계정 마감분개  (마감분개가 원칙이지만 본 장부에서는 생략함)\n* 수익/비용 마감분개: 각 계정을 집합손익계정으로 대체하여 마감 \n==> 이 기능은 알고리즘의 충돌로 삭제하였습니다 (2019/3/28)"]
[null,"자모의 회계장부 ver_1.7.1 (20230317)",{"$nulls":11},"* 회계 결산의 원칙은 오른쪽과 같이 수익/비용을 집합손익계정으로 대체한 후 이를 다시 이익잉여금으로 옮기는 것이지만, 본 장부에서는 편의상 이 과정을 생략하고 당기순손익을 곧바로 이익잉여금으로 대체할 수 있음!"]
[null,"만든이: 박세범 / Jon Park (자모 - 자영업의 모든것 네이버 카페지기)"]
[null,"네이버카페 바로가기 ",{"$nulls":4},"유튜브채널 바로가기 (동영상강의)"]
[null,"* 수정 금지 / 배포 자유! (동의없이 수정->배포시 법률적인 문제가 발생할 수 있습니다)"]
[null,"* 본 계산기에 오류가 있는 경우, 위의 카페관리자에게 문의 부탁드립니다."]
[null," ver_1.7.1 주요사항 (2023/03/17)",null,"* 고정자산 관리시트 오타수정 (감가상가일 ==> 감가상각일)",{"$nulls":9},"5. 당기순손익⇒이익잉여금 계정대체 \n차변: 공란 / 대변: 이익잉여금 (자본) \n(금액: 당기순손익 [L14])","5. 당기순손익⇒이익잉여금 대체   \n차변: 집합손익 / 대변 이익잉여금\n(금액: 당기순손익 [L14])"]
[null," ver_1.7.0 주요사항 (2022/06/02)",null,"* 간편장부 소득금액계산서 타이틀 수정 가능하도록 변경"]
[null," ver_1.6.9 주요사항 (2021/09/08)",null,"* 잠긴 셀 서식 변경 가능하도록 수정"]
[null," ver_1.6.8 주요사항 (2021/05/25)",null,"* 복식장부 계정과목 - '보통예금/당좌예금' ==> '단기예금'으로 변경 (이전엔 현금 및 현금성자산)",{"$nulls":9},"6. 이익잉여금 처리 (배당, 이익준비금, 적립금 등) ==> 개인사업자는 자유롭게 사용 가능!\n차변: 이익잉여금 (자본) / 대변: 배당,자본금 등 (자본)"]
[{"$nulls":3}," * 간편장부 시트 초록색 셀 표시 형식 변경"]
[null," ver_1.6.7 주요사항 (2021/04/09)",null,"* 장부시트 부가세 메모 수정 (간이/면세사업자의 부가세 작성방법)"]
[null," ver_1.6.6 주요사항 (2021/03/18)",null,"* 법인재무상태표 - 자본잉여금, 자본조정, 자본총계 합계 수식 오류 수정"]
[null," ver_1.6.5 주요사항 (2021/03/01)",null,"* 요약시트 결산 - 현금과부족 오타 수정 / 복식장부 - 공급대가, 공급가액 수식 변경 (switching)"]
[null," ver_1.6.4 주요사항 (2021/01/25)",null,"* 장부시트 차/대변 계정과목 설명 메모 수정 (G->F) / 대차차액 (AC열) 메모 수정 (0이 아닌 경우 보충)"]
[null," ver_1.6.3 주요사항 (2020/11/29)",null,"* 장부시트 J3 오타수정 (결재 -> 결제)"]
[null," ver_1.6.2 주요사항 (2020/11/11)",null,"* 계정과목 오타수정 (경상개발지 -> 경상개발비)"]
[null," ver_1.6.1 주요사항 (2020/05/25)",null,"* 간편장부 소득금액계산서 업종코드 보기 형식 변경"]
[null," ver_1.6.0 주요사항 (2020/03/24)",null,"* 법인세비용 계정 수식 누락 업데이트"]
[null," ver_1.5.9 주요사항 (2020/03/10)",null,"* 상용시트 보험료율 업데이트"]
[null," ver_1.5.8 주요사항 (2020/01/04)",null,"* (법인)재무상태표 - 기타포괄손익누계액 수정 (누락된 수식 입력)"]
[null," ver_1.5.7 주요사항 (2019/05/30)",null,"* (개인)재무상태표 - 자본금 수식 수정 (자본금상계시 문제가 될수 있는 수식 수정)"]
[null," ver_1.5.6 주요사항 (2019/05/29)",null,"* (개인)재무상태표 - 당기순손익 수식 오류 수정"]
[null," ver_1.5.5 주요사항 (2019/05/27)",null,"* (개인)재무상태표 - 자본금 수식 수정 (이월결손금/자본금 상계시 발생오류 수정)"]
[{"$nulls":3},"   합계잔액시산표 손익계정 수식 수정 (매출액/원가/판관비/수익/비용 한쪽만 나오도록 수정)"]
[null," ver_1.5.4 주요사항 (2019/05/12)",null,"* 간편장부 계정과목 중 \"기타매출액\" → \"기타수입금액\" / \"기타매입액\" → \"기타필요경비\" 로 수정"]
[{"$nulls":3},"  (기존 계정과목인 \"기타매출액\" / \"기타매입액\" 은 계속 사용가능)"]
[null," ver_1.5.3 주요사항 (2019/05/06)",null,"* 간편장부시트 - 간편장부 소득금액 계산서 추가 (국세청양식)"]
[null," ver_1.5.2 주요사항 (2019/05/04)",null,"* 합계잔액시산표의 <손익> 수식 수정 (1.5.0 버전 수정 누락분 추가 수정)"]
[{"$nulls":3},"* 요약시트 기말수정분개 - f. 기말재고자산 결산 방법 오류 수정   ",{"$nulls":4},"(재고관리 동영상 설명 링크추가)"]
[null," ver_1.5.0 주요사항 (2019/03/28)",null,"* 합계잔액시산표의 <손익> 수식 수정 (마감분개 알고리즘과의 충돌로 손익계정 마감분개 기능 삭제)"]
[{"$nulls":3},"* 계정과목 시트 - 손익계정 삭제  /  자기주신 ==> 자기주식 오타 수정"]
[null," ver_1.4.9 주요사항 (2019/03/15)",null,"* (개인) 손익계산서 - 매출원가 - 2. 수식 오류 수정 / 요약시트 결산과정 - 기말재고자산 결산방법 업데이트"]
[null," ver_1.4.8 주요사항 (2019/03/07)",null,"* 간편장부 시트 제목 입력 가능하도록 수정"]
[null," ver_1.4.7 주요사항 (2019/02/28)",null,"* 요약시트 결산 과정 업데이트"]
[null," ver_1.4.6 주요사항 (2019/01/20)",null,"* 계정과목 오타수정 (197행 미지금금 -> 미지급금 / 208행 미지급금 -> 미지급비용)"]
[null," ver_1.4.5 주요사항 (2019/01/06)",null,"* (법인)재무상태표 1.유동자산 -> 6. 미수금 합계 수식 오류 수정"]
[null," ver_1.4.4 주요사항 (2019/01/04)",null,"* 계정과목 시트 오류 수정 (D70 ~ D75 넘버링 오류 수정)"]
[null," ver_1.4.3 주요사항 (2018/10/22)",null,"* 일용탭 정렬 오류 수정"]
[null," ver_1.4.2 주요사항 (2018/09/29)",null,"* 고정자산 시트 양식수정 (잔존가액 ==> 감가상각액)"]
[null," ver_1.4.1 주요사항 (2018/09/14)",null,"* 숨은 연결 제거"]
[null," ver_1.4   주요사항 (2018/09/12)",null,"* 국세청 종합소득세 신고 양식에 맞도록 합계잔액시산표 수정 (결산 후 자본금 및 당기순손익)"]
[null," ver_1.3.1 주요사항 (2018/09/07)",null,"* 합계잔액시산표 오류수정 (합계액에 당기순손익이 더해지는 오류 수정) /   Ⅲ. 자본금 ⇒ <자본> 수정"]
[{"$nulls":3},"* 합계잔액시산표 <손익> - 집합손익계정의 합에서 각 손익계정의 단순 합으로 수정"]
[null," ver_1.3   주요사항 (2018/09/05)",null,"* 간편장부 국세청 양식 - 총수입금액 및 필요경비 명세서 업데이트"]
[{"$nulls":3},"* 합계잔액시산표 - 당기순손익 수식 업데이트"]
[{"$nulls":3},"* 일용근로자 시트 합계액 추가"]
[null," ver_1.2   주요사항 (2018/03/15)",null,"* 계정과목 시트 오류 수정 (기부금 등 8가지 계정과목 누락 업데이트)"]
[null," ver_1.1   주요사항 (2018/02/26)",null,"* 장부 소개 및 사용법 설명 동영상 링크 업데이트 (요약페이지)"]
[null," ver_1.0   주요사항 (2018/02/20)",null,"* 단식/복식장부 모두 기장 가능!"]
[{"$nulls":3},"* 단식장부 기장시 (국세청 양식) 간편장부 보고서 자동완성"]
[{"$nulls":3},"* 복식장부 작성시 (국세청양식) 재무상태표, 손익계산서, 합계잔액시산표 자동완성! "]
[{"$nulls":3},"* 개인사업자용/법인사업자용 재무제표 동시 자동완성!"]
[{"$nulls":3},"* 연말 결산 매뉴얼 (우측참조)"]

{"sheet":"거래처","index":2,"n_rows":2,"n_cols":7,"rows_kept":2}
[]
[null,"거래처","주품목","증빙","계좌번호","비고","연락처"]

{"sheet":"상용","index":3,"n_rows":11,"n_cols":20,"rows_kept":11,"merged":[[0,0,0,10],[0,11,0,17],[9,0,9,10],[10,0,10,10]]}
["직원 명부",{"$nulls":10},"예상비용 ",{"$nulls":6},"4대보험(직원)",{"v":0.089768375,"d":"8.98%"}]
["구분","이름","사업체명","부서","월급","전화번호","주민번호","비자종류","계좌번호","입사일","퇴사일","월급","4대(직원)","4대(사업자)","실수령액(원천세제외)","퇴직금","실비용","1년총비용","4대보험(사업자)",{"v":0.103168375,"d":"10.32%"}]
["정직원","존박","오이도정동진","주방",250,{"$nulls":4},"2018-01-01",null,{"$f":"E3","v":250},{"$f":"L3*$T$1","v":{"v":22.442093749999998,"d":"22.44"}},{"$f":"L3*$T$2","v":{"v":25.792093750000003,"d":"26"}},{"$f":"L3-M3","v":{"v":227.55790625,"d":"228"}},{"$f":"L3/12","v":{"v":20.833333333333332,"d":"21"}},{"$f":"L3+N3+P3","v":{"v":296.6254270833333,"d":"297"}},{"$f":"Q3*12","v":{"v":3559.5051249999997,"d":"3,560"}}]
[{"$nulls":11},{"$f":"E4","v":0},{"$f":"L4*$T$1","v":0},{"$f":"L4*$T$2","v":0},0,0,{"$f":"L4+N4+P4","v":0},0]
[{"$nulls":11},0,0,0,0,0,0,0]
[{"$nulls":11},0,0,0,0,0,0,0]
[{"$nulls":11},0,0,0,0,0,0,0]
[{"$nulls":11},0,0,0,0,0,0,0]
[{"$nulls":11},0,0,0,0,0,0,0]
["합계",{"$nulls":10},{"$f":"SUM(L3:L9)","v":250},{"$f":"SUM(M3:M9)","v":{"v":22.442093749999998,"d":"22"}},{"v":25.792093750000003,"d":"26"},{"v":227.55790625,"d":"228"},{"v":20.833333333333332,"d":"21"},{"v":296.6254270833333,"d":"297"},{"v":3559.5051249999997,"d":"3,560"}]
["퇴사자"]

{"sheet":"일용","index":4,"n_rows":1000,"n_cols":20,"rows_kept":1000,"merged":[[0,0,2,11],[0,18,4,18],[0,19,1,19],[1,12,1,17],[2,12,2,13],[2,14,2,15],[2,16,2,17],[2,19,4,19],[3,0,3,9],[3,10,3,11]]}
["일용직",{"$nulls":11},"근무년도",2018,"분기",3,"상호","오이도정동진",null,"소개: 왼쪽의 표는 일용근로자의 지급명세서 제출을 좀 더 효율적으로 관리하고자 만들어 졌습니다. "]
[{"$nulls":12},"근무월 (장부를 근거로 자동계산)"]
[{"$nulls":12},{"$f":"IF($P$1=1,1,IF($P$1=2,4,IF($P$1=3,7,IF($P$1=4,10,\"분기입력필수\"))))","v":7},null,{"$f":"IF($P$1=1,2,IF($P$1=2,5,IF($P$1=3,8,IF($P$1=4,11,\"분기입력필수\"))))","v":8},null,{"$f":"IF($P$1=1,3,IF($P$1=2,6,IF($P$1=3,9,IF($P$1=4,12,\"분기입력필수\"))))","v":9},null,null,"사용법: B열에 일용근로자의 이름을 입력한 후 우측 상단의 근무년도, 분기, 상호를 입력하고 정렬 버튼을 클릭하면 조건에 해당하는 지급액이 정렬됩니다."]
["분기합계",{"$nulls":9},{"$f":"SUM(N4,P4,R4)","v":0},null,"합계",{"$f":"SUM(N6:N1048576)","v":0},"합계",{"$f":"SUM(P6:P1048576)","v":0},"합계",{"$f":"SUM(R6:R1048576)","v":0}]
["구분","이름","사업체명","부서","시급","전화번호","주민번호","비자종류","계좌번호","입사일","퇴사일","비고","근무일","지급액","근무일","지급액","근무일","지급액"]
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["■ 소득세법 시행규칙 [별지 제82호서식 부표] <개정 2018. 3. 21.>",{"$nulls":9},"■ 소득세법 시행규칙 [별지 제82호서식] <개정 2018. 3. 21.>",{"$nulls":6},"(앞 쪽)"]
["총수입금액 및 필요경비명세서(           귀속)",{"$nulls":9},"간편장부소득금액계산서(               귀속)"]
["①주소지",{"$nulls":6},"②전화번호",null,null,"1. 주소지",null,{"$f":"IF(B3=\"\",\"\",B3)","v":""},{"$nulls":5},"2. 전화번호",null,{"$f":"IF(I3=\"\",\"\",I3)","v":""}]
["③성 명",{"$nulls":6},"④생년월일",null,null,"3. 성 명",null,{"$f":"IF(B4=\"\",\"\",B4)","v":""},{"$nulls":5},"4. 생년월일",null,{"$f":"IF(I4=\"\",\"\",I4)","v":""}]
["사업장",null,"(5)","소 재 지 (상호)",null,null,"자모",{"$nulls":3},"사업장",null,"5. 소 재 지 ",null,{"$f":"IF(F5=\"\",\"\",F5)","v":""},{"$f":"IF(G5=\"\",\"\",G5)","v":"자모"},null,null,{"$f":"IF(H5=\"\",\"\",H5)","v":""},null,{"$f":"IF(I5=\"\",\"\",I5)","v":""}]
[null,null,"(6)","업 종",{"$nulls":8},"6. 업 종",null,{"$f":"IF(F6=\"\",\"\",F6)","v":""},{"$f":"IF(G6=\"\",\"\",G6)","v":""},null,null,{"$f":"IF(H6=\"\",\"\",H6)","v":""},null,{"$f":"IF(I6=\"\",\"\",I6)","v":""}]
[null,null,"(7)","주 업 종 코 드",{"$nulls":8},"7. 주 업 종 코 드",null,"","",null,null,"",null,""]
[null,null,"(8)","사업자등록번호",{"$nulls":8},"8. 사업자등록번호",null,"","",null,null,"",null,{"$f":"IF(I8=\"\",\"\",I8)","v":""}]
[null,null,"(9)","과 세 기 간",{"$nulls":8},"9. 과 세 기 간 ",null,"",{"$f":"IF(G9=\"\",\"\",G9)","v":""},null,null,{"$f":"IF(H9=\"\",\"\",H9)","v":""},null,{"$f":"IF(I9=\"\",\"\",I9)","v":""}]
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[null,null,"(12)","기타수입금액",null,{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,D13,장부!$B$3:$B$1048576,IF(F$5=0,\"*\",F$5),장부!$A$3:$A$1048576,IF(F$9=0,\">=\"&1,\">=\"&F$9),장부!$A$3:$A$1048576,IF(F$10=0,\">=\"&1,\"<=\"&F$10))+SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,\"기타매출액\",장부!$B$3:$B$1048576,IF(F$5=0,\"*\",F$5),장부!$A$3:$A$1048576,IF(F$9=0,\">=\"&1,\">=\"&F$9),장부!$A$3:$A$1048576,IF(F$10=0,\">=\"&1,\"<=\"&F$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D13,장부!$B$3:$B$1048576,IF(G$5=0,0,G$5),장부!$A$3:$A$1048576,IF(G$9=0,\">=\"&1,\">=\"&G$9),장부!$A$3:$A$1048576,IF(G$10=0,\">=\"&1,\"<=\"&G$10))+SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,\"기타매출액\",장부!$B$3:$B$1048576,IF(G$5=0,0,G$5),장부!$A$3:$A$1048576,IF(G$9=0,\">=\"&1,\">=\"&G$9),장부!$A$3:$A$1048576,IF(G$10=0,\">=\"&1,\"<=\"&G$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D13,장부!$B$3:$B$1048576,IF(H$5=0,0,H$5),장부!$A$3:$A$1048576,IF(H$9=0,\">=\"&1,\">=\"&H$9),장부!$A$3:$A$1048576,IF(H$10=0,\">=\"&1,\"<=\"&H$10))+SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,\"기타매출액\",장부!$B$3:$B$1048576,IF(H$5=0,0,H$5),장부!$A$3:$A$1048576,IF(H$9=0,\">=\"&1,\">=\"&H$9),장부!$A$3:$A$1048576,IF(H$10=0,\">=\"&1,\"<=\"&H$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D13,장부!$B$3:$B$1048576,IF(I$5=0,0,I$5),장부!$A$3:$A$1048576,IF(I$9=0,\">=\"&1,\">=\"&I$9),장부!$A$3:$A$1048576,IF(I$10=0,\">=\"&1,\"<=\"&I$10))+SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,\"기타매출액\",장부!$B$3:$B$1048576,IF(I$5=0,0,I$5),장부!$A$3:$A$1048576,IF(I$9=0,\">=\"&1,\">=\"&I$9),장부!$A$3:$A$1048576,IF(I$10=0,\">=\"&1,\"<=\"&I$10))","v":0},null,null,"12. 수입금액에서 제외할 금액"]
[null,null,"(13)","수입금액 합계 (⑪+⑫)",null,{"$f":"SUM(F12:F13)","v":0},{"$f":"SUM(G12:G13)","v":0},{"$f":"SUM(H12:H13)","v":0},{"$f":"SUM(I12:I13)","v":0},null,null,"13. 수입금액에 가산할 금액"]
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[null,null,"(15)","당기상품매입액",null,{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D16,장부!$B$3:$B$1048576,IF(F$5=0,\"*\",F$5),장부!$A$3:$A$1048576,IF(F$9=0,\">=\"&1,\">=\"&F$9),장부!$A$3:$A$1048576,IF(F$10=0,\">=\"&1,\"<=\"&F$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D16,장부!$B$3:$B$1048576,IF(G$5=0,0,G$5),장부!$A$3:$A$1048576,IF(G$9=0,\">=\"&1,\">=\"&G$9),장부!$A$3:$A$1048576,IF(G$10=0,\">=\"&1,\"<=\"&G$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D16,장부!$B$3:$B$1048576,IF(H$5=0,0,H$5),장부!$A$3:$A$1048576,IF(H$9=0,\">=\"&1,\">=\"&H$9),장부!$A$3:$A$1048576,IF(H$10=0,\">=\"&1,\"<=\"&H$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D16,장부!$B$3:$B$1048576,IF(I$5=0,0,I$5),장부!$A$3:$A$1048576,IF(I$9=0,\">=\"&1,\">=\"&I$9),장부!$A$3:$A$1048576,IF(I$10=0,\">=\"&1,\"<=\"&I$10))","v":0}]
[{"$nulls":3},"또는 제조비용(24)",null,{"$f":"F26","v":0},{"$f":"G26","v":0},0,0,null,"필요경비","15. 장 부 상 필 요 경 비\n    (부표 의 금액)",null,null,{"$f":"IF(F43=0,\"\",F43)","v":""},{"$f":"IF(G43=0,\"\",G43)","v":""},null,null,{"$f":"IF(H43=0,\"\",H43)","v":""},null,{"$f":"IF(I43=0,\"\",I43)","v":""}]
[null,null,"(16)","기말재고액"]
[null,null,"(17)","매출원가(⑭+⑮-⑯)",null,{"$f":"F15+F16+F17-F18","v":0},{"$f":"G15+G16+G17-G18","v":0},{"$f":"H15+H16+H17-H18","v":0},{"$f":"I15+I16+I17-I18","v":0},null,null,"16. 필요경비에서 제외할 금액"]
[null,"제조비용","재료비","(18)","기초재고액",{"$nulls":6},"17. 필요경비에 가산할 금액"]
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[{"$nulls":3},"(20)","기말재고액"]
[{"$nulls":3},"(21)","당기 재료비     (⑱+⑲-⑳)",{"$f":"F20+F21-F22","v":0},{"$f":"G20+G21-G22","v":0},0,0,null,"19. 차가감 소득금액  (14-18)",{"$nulls":3},{"$f":"IF(AND(O15=\"\",O21=\"\"),\"\",IF(O15=\"\",-O21,IF(O21=\"\",O15,O15-O21)))","v":""},{"$f":"IF(AND(P15=\"\",P21=\"\"),\"\",IF(P15=\"\",-P21,IF(P21=\"\",P15,P15-P21)))","v":""},null,null,{"$f":"IF(AND(S15=\"\",S21=\"\"),\"\",IF(S15=\"\",-S21,IF(S21=\"\",S15,S15-S21)))","v":""},null,{"$f":"IF(AND(U15=\"\",U21=\"\"),\"\",IF(U15=\"\",-U21,IF(U21=\"\",U15,U15-U21)))","v":""}]
[null,null,"(22)","노무비",null,{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D24,장부!$B$3:$B$1048576,IF(F$5=0,\"*\",F$5),장부!$A$3:$A$1048576,IF(F$9=0,\">=\"&1,\">=\"&F$9),장부!$A$3:$A$1048576,IF(F$10=0,\">=\"&1,\"<=\"&F$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D24,장부!$B$3:$B$1048576,IF(G$5=0,0,G$5),장부!$A$3:$A$1048576,IF(G$9=0,\">=\"&1,\">=\"&G$9),장부!$A$3:$A$1048576,IF(G$10=0,\">=\"&1,\"<=\"&G$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D24,장부!$B$3:$B$1048576,IF(H$5=0,0,H$5),장부!$A$3:$A$1048576,IF(H$9=0,\">=\"&1,\">=\"&H$9),장부!$A$3:$A$1048576,IF(H$10=0,\">=\"&1,\"<=\"&H$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D24,장부!$B$3:$B$1048576,IF(I$5=0,0,I$5),장부!$A$3:$A$1048576,IF(I$9=0,\">=\"&1,\">=\"&I$9),장부!$A$3:$A$1048576,IF(I$10=0,\">=\"&1,\"<=\"&I$10))","v":0},null,"20. 기부금 한도초과액"]
[null,null,"(23)","경비",null,{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D25,장부!$B$3:$B$1048576,IF(F$5=0,\"*\",F$5),장부!$A$3:$A$1048576,IF(F$9=0,\">=\"&1,\">=\"&F$9),장부!$A$3:$A$1048576,IF(F$10=0,\">=\"&1,\"<=\"&F$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D25,장부!$B$3:$B$1048576,IF(G$5=0,0,G$5),장부!$A$3:$A$1048576,IF(G$9=0,\">=\"&1,\">=\"&G$9),장부!$A$3:$A$1048576,IF(G$10=0,\">=\"&1,\"<=\"&G$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D25,장부!$B$3:$B$1048576,IF(H$5=0,0,H$5),장부!$A$3:$A$1048576,IF(H$9=0,\">=\"&1,\">=\"&H$9),장부!$A$3:$A$1048576,IF(H$10=0,\">=\"&1,\"<=\"&H$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D25,장부!$B$3:$B$1048576,IF(I$5=0,0,I$5),장부!$A$3:$A$1048576,IF(I$9=0,\">=\"&1,\">=\"&I$9),장부!$A$3:$A$1048576,IF(I$10=0,\">=\"&1,\"<=\"&I$10))","v":0},null,"21. 기부금이월액 중 필요경비 산입액"]
[null,null,"(24)","당기제조비용(21+22+23)",null,{"$f":"SUM(F23,F24,F25)","v":0},{"$f":"SUM(G23,G24,G25)","v":0},0,{"$f":"SUM(I23,I24,I25)","v":0},null,"22. 해당 연도 소득금액\n    (19+20-21)",{"$nulls":3},{"$f":"IF(O23=\"\",\"\",O23+O24-O25)","v":""},{"$f":"IF(P23=\"\",\"\",P23+P24-P25)","v":""},null,null,{"$f":"IF(S23=\"\",\"\",S23+S24-S25)","v":""},null,{"$f":"IF(U23=\"\",\"\",U23+U24-U25)","v":""}]
[null,"일반관리비등","(25)","급료",null,{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D27,장부!$B$3:$B$1048576,IF(F$5=0,\"*\",F$5),장부!$A$3:$A$1048576,IF(F$9=0,\">=\"&1,\">=\"&F$9),장부!$A$3:$A$1048576,IF(F$10=0,\">=\"&1,\"<=\"&F$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D27,장부!$B$3:$B$1048576,IF(G$5=0,0,G$5),장부!$A$3:$A$1048576,IF(G$9=0,\">=\"&1,\">=\"&G$9),장부!$A$3:$A$1048576,IF(G$10=0,\">=\"&1,\"<=\"&G$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D27,장부!$B$3:$B$1048576,IF(H$5=0,0,H$5),장부!$A$3:$A$1048576,IF(H$9=0,\">=\"&1,\">=\"&H$9),장부!$A$3:$A$1048576,IF(H$10=0,\">=\"&1,\"<=\"&H$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D27,장부!$B$3:$B$1048576,IF(I$5=0,0,I$5),장부!$A$3:$A$1048576,IF(I$9=0,\">=\"&1,\">=\"&I$9),장부!$A$3:$A$1048576,IF(I$10=0,\">=\"&1,\"<=\"&I$10))","v":0}]
[null,null,"(26)","제세공과금",null,{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D28,장부!$B$3:$B$1048576,IF(F$5=0,\"*\",F$5),장부!$A$3:$A$1048576,IF(F$9=0,\">=\"&1,\">=\"&F$9),장부!$A$3:$A$1048576,IF(F$10=0,\">=\"&1,\"<=\"&F$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D28,장부!$B$3:$B$1048576,IF(G$5=0,0,G$5),장부!$A$3:$A$1048576,IF(G$9=0,\">=\"&1,\">=\"&G$9),장부!$A$3:$A$1048576,IF(G$10=0,\">=\"&1,\"<=\"&G$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D28,장부!$B$3:$B$1048576,IF(H$5=0,0,H$5),장부!$A$3:$A$1048576,IF(H$9=0,\">=\"&1,\">=\"&H$9),장부!$A$3:$A$1048576,IF(H$10=0,\">=\"&1,\"<=\"&H$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D28,장부!$B$3:$B$1048576,IF(I$5=0,0,I$5),장부!$A$3:$A$1048576,IF(I$9=0,\">=\"&1,\">=\"&I$9),장부!$A$3:$A$1048576,IF(I$10=0,\">=\"&1,\"<=\"&I$10))","v":0},null,"「소득세법」 제70조제4항제3호 단서 및 같은 법 시행령 제132조에 따라 간편장부소득금액계산서를 제출합니다."]
[null,null,"(27)","임차료",null,{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D29,장부!$B$3:$B$1048576,IF(F$5=0,\"*\",F$5),장부!$A$3:$A$1048576,IF(F$9=0,\">=\"&1,\">=\"&F$9),장부!$A$3:$A$1048576,IF(F$10=0,\">=\"&1,\"<=\"&F$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D29,장부!$B$3:$B$1048576,IF(G$5=0,0,G$5),장부!$A$3:$A$1048576,IF(G$9=0,\">=\"&1,\">=\"&G$9),장부!$A$3:$A$1048576,IF(G$10=0,\">=\"&1,\"<=\"&G$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D29,장부!$B$3:$B$1048576,IF(H$5=0,0,H$5),장부!$A$3:$A$1048576,IF(H$9=0,\">=\"&1,\">=\"&H$9),장부!$A$3:$A$1048576,IF(H$10=0,\">=\"&1,\"<=\"&H$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D29,장부!$B$3:$B$1048576,IF(I$5=0,0,I$5),장부!$A$3:$A$1048576,IF(I$9=0,\">=\"&1,\">=\"&I$9),장부!$A$3:$A$1048576,IF(I$10=0,\">=\"&1,\"<=\"&I$10))","v":0},null,"년        월        일"]
[null,null,"(28)","지급이자",null,{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D30,장부!$B$3:$B$1048576,IF(F$5=0,\"*\",F$5),장부!$A$3:$A$1048576,IF(F$9=0,\">=\"&1,\">=\"&F$9),장부!$A$3:$A$1048576,IF(F$10=0,\">=\"&1,\"<=\"&F$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D30,장부!$B$3:$B$1048576,IF(G$5=0,0,G$5),장부!$A$3:$A$1048576,IF(G$9=0,\">=\"&1,\">=\"&G$9),장부!$A$3:$A$1048576,IF(G$10=0,\">=\"&1,\"<=\"&G$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D30,장부!$B$3:$B$1048576,IF(H$5=0,0,H$5),장부!$A$3:$A$1048576,IF(H$9=0,\">=\"&1,\">=\"&H$9),장부!$A$3:$A$1048576,IF(H$10=0,\">=\"&1,\"<=\"&H$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D30,장부!$B$3:$B$1048576,IF(I$5=0,0,I$5),장부!$A$3:$A$1048576,IF(I$9=0,\">=\"&1,\">=\"&I$9),장부!$A$3:$A$1048576,IF(I$10=0,\">=\"&1,\"<=\"&I$10))","v":0},null,"제 출 인 ",{"$nulls":5},"(서명 또는 인)"]
[null,null,"(29)","접대비",null,{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D31,장부!$B$3:$B$1048576,IF(F$5=0,\"*\",F$5),장부!$A$3:$A$1048576,IF(F$9=0,\">=\"&1,\">=\"&F$9),장부!$A$3:$A$1048576,IF(F$10=0,\">=\"&1,\"<=\"&F$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D31,장부!$B$3:$B$1048576,IF(G$5=0,0,G$5),장부!$A$3:$A$1048576,IF(G$9=0,\">=\"&1,\">=\"&G$9),장부!$A$3:$A$1048576,IF(G$10=0,\">=\"&1,\"<=\"&G$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D31,장부!$B$3:$B$1048576,IF(H$5=0,0,H$5),장부!$A$3:$A$1048576,IF(H$9=0,\">=\"&1,\">=\"&H$9),장부!$A$3:$A$1048576,IF(H$10=0,\">=\"&1,\"<=\"&H$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D31,장부!$B$3:$B$1048576,IF(I$5=0,0,I$5),장부!$A$3:$A$1048576,IF(I$9=0,\">=\"&1,\">=\"&I$9),장부!$A$3:$A$1048576,IF(I$10=0,\">=\"&1,\"<=\"&I$10))","v":0},null,"세무대리인 ",{"$nulls":5},"(서명 또는 인)"]
[null,null,"(30)","기부금",null,{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D32,장부!$B$3:$B$1048576,IF(F$5=0,\"*\",F$5),장부!$A$3:$A$1048576,IF(F$9=0,\">=\"&1,\">=\"&F$9),장부!$A$3:$A$1048576,IF(F$10=0,\">=\"&1,\"<=\"&F$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D32,장부!$B$3:$B$1048576,IF(G$5=0,0,G$5),장부!$A$3:$A$1048576,IF(G$9=0,\">=\"&1,\">=\"&G$9),장부!$A$3:$A$1048576,IF(G$10=0,\">=\"&1,\"<=\"&G$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D32,장부!$B$3:$B$1048576,IF(H$5=0,0,H$5),장부!$A$3:$A$1048576,IF(H$9=0,\">=\"&1,\">=\"&H$9),장부!$A$3:$A$1048576,IF(H$10=0,\">=\"&1,\"<=\"&H$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D32,장부!$B$3:$B$1048576,IF(I$5=0,0,I$5),장부!$A$3:$A$1048576,IF(I$9=0,\">=\"&1,\">=\"&I$9),장부!$A$3:$A$1048576,IF(I$10=0,\">=\"&1,\"<=\"&I$10))","v":0},null,"세 무 서 장 귀하"]
[null,null,"(31)","감가상각비",null,{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D33,장부!$B$3:$B$1048576,IF(F$5=0,\"*\",F$5),장부!$A$3:$A$1048576,IF(F$9=0,\">=\"&1,\">=\"&F$9),장부!$A$3:$A$1048576,IF(F$10=0,\">=\"&1,\"<=\"&F$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D33,장부!$B$3:$B$1048576,IF(G$5=0,0,G$5),장부!$A$3:$A$1048576,IF(G$9=0,\">=\"&1,\">=\"&G$9),장부!$A$3:$A$1048576,IF(G$10=0,\">=\"&1,\"<=\"&G$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D33,장부!$B$3:$B$1048576,IF(H$5=0,0,H$5),장부!$A$3:$A$1048576,IF(H$9=0,\">=\"&1,\">=\"&H$9),장부!$A$3:$A$1048576,IF(H$10=0,\">=\"&1,\"<=\"&H$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D33,장부!$B$3:$B$1048576,IF(I$5=0,0,I$5),장부!$A$3:$A$1048576,IF(I$9=0,\">=\"&1,\">=\"&I$9),장부!$A$3:$A$1048576,IF(I$10=0,\">=\"&1,\"<=\"&I$10))","v":0}]
[null,null,"(32)","차량유지비",null,{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D34,장부!$B$3:$B$1048576,IF(F$5=0,\"*\",F$5),장부!$A$3:$A$1048576,IF(F$9=0,\">=\"&1,\">=\"&F$9),장부!$A$3:$A$1048576,IF(F$10=0,\">=\"&1,\"<=\"&F$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D34,장부!$B$3:$B$1048576,IF(G$5=0,0,G$5),장부!$A$3:$A$1048576,IF(G$9=0,\">=\"&1,\">=\"&G$9),장부!$A$3:$A$1048576,IF(G$10=0,\">=\"&1,\"<=\"&G$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D34,장부!$B$3:$B$1048576,IF(H$5=0,0,H$5),장부!$A$3:$A$1048576,IF(H$9=0,\">=\"&1,\">=\"&H$9),장부!$A$3:$A$1048576,IF(H$10=0,\">=\"&1,\"<=\"&H$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D34,장부!$B$3:$B$1048576,IF(I$5=0,0,I$5),장부!$A$3:$A$1048576,IF(I$9=0,\">=\"&1,\">=\"&I$9),장부!$A$3:$A$1048576,IF(I$10=0,\">=\"&1,\"<=\"&I$10))","v":0},null,"첨부서류",null,null,"총수입금액 및 필요경비명세서(별지 제82호서식 부표) 1부",{"$nulls":8},"수수료 "]
[null,null,"(33)","지급수수료",null,{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D35,장부!$B$3:$B$1048576,IF(F$5=0,\"*\",F$5),장부!$A$3:$A$1048576,IF(F$9=0,\">=\"&1,\">=\"&F$9),장부!$A$3:$A$1048576,IF(F$10=0,\">=\"&1,\"<=\"&F$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D35,장부!$B$3:$B$1048576,IF(G$5=0,0,G$5),장부!$A$3:$A$1048576,IF(G$9=0,\">=\"&1,\">=\"&G$9),장부!$A$3:$A$1048576,IF(G$10=0,\">=\"&1,\"<=\"&G$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D35,장부!$B$3:$B$1048576,IF(H$5=0,0,H$5),장부!$A$3:$A$1048576,IF(H$9=0,\">=\"&1,\">=\"&H$9),장부!$A$3:$A$1048576,IF(H$10=0,\">=\"&1,\"<=\"&H$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D35,장부!$B$3:$B$1048576,IF(I$5=0,0,I$5),장부!$A$3:$A$1048576,IF(I$9=0,\">=\"&1,\">=\"&I$9),장부!$A$3:$A$1048576,IF(I$10=0,\">=\"&1,\"<=\"&I$10))","v":0},{"$nulls":13},"없 음"]
[null,null,"(34)","소모품비",null,{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D36,장부!$B$3:$B$1048576,IF(F$5=0,\"*\",F$5),장부!$A$3:$A$1048576,IF(F$9=0,\">=\"&1,\">=\"&F$9),장부!$A$3:$A$1048576,IF(F$10=0,\">=\"&1,\"<=\"&F$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D36,장부!$B$3:$B$1048576,IF(G$5=0,0,G$5),장부!$A$3:$A$1048576,IF(G$9=0,\">=\"&1,\">=\"&G$9),장부!$A$3:$A$1048576,IF(G$10=0,\">=\"&1,\"<=\"&G$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D36,장부!$B$3:$B$1048576,IF(H$5=0,0,H$5),장부!$A$3:$A$1048576,IF(H$9=0,\">=\"&1,\">=\"&H$9),장부!$A$3:$A$1048576,IF(H$10=0,\">=\"&1,\"<=\"&H$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D36,장부!$B$3:$B$1048576,IF(I$5=0,0,I$5),장부!$A$3:$A$1048576,IF(I$9=0,\">=\"&1,\">=\"&I$9),장부!$A$3:$A$1048576,IF(I$10=0,\">=\"&1,\"<=\"&I$10))","v":0},null,"210mm×297mm[백상지 80g/㎡(재활용품)]"]
[null,null,"(35)","복리후생비",null,{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D37,장부!$B$3:$B$1048576,IF(F$5=0,\"*\",F$5),장부!$A$3:$A$1048576,IF(F$9=0,\">=\"&1,\">=\"&F$9),장부!$A$3:$A$1048576,IF(F$10=0,\">=\"&1,\"<=\"&F$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D37,장부!$B$3:$B$1048576,IF(G$5=0,0,G$5),장부!$A$3:$A$1048576,IF(G$9=0,\">=\"&1,\">=\"&G$9),장부!$A$3:$A$1048576,IF(G$10=0,\">=\"&1,\"<=\"&G$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D37,장부!$B$3:$B$1048576,IF(H$5=0,0,H$5),장부!$A$3:$A$1048576,IF(H$9=0,\">=\"&1,\">=\"&H$9),장부!$A$3:$A$1048576,IF(H$10=0,\">=\"&1,\"<=\"&H$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D37,장부!$B$3:$B$1048576,IF(I$5=0,0,I$5),장부!$A$3:$A$1048576,IF(I$9=0,\">=\"&1,\">=\"&I$9),장부!$A$3:$A$1048576,IF(I$10=0,\">=\"&1,\"<=\"&I$10))","v":0}]
[null,null,"(36)","운반비",null,{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D38,장부!$B$3:$B$1048576,IF(F$5=0,\"*\",F$5),장부!$A$3:$A$1048576,IF(F$9=0,\">=\"&1,\">=\"&F$9),장부!$A$3:$A$1048576,IF(F$10=0,\">=\"&1,\"<=\"&F$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D38,장부!$B$3:$B$1048576,IF(G$5=0,0,G$5),장부!$A$3:$A$1048576,IF(G$9=0,\">=\"&1,\">=\"&G$9),장부!$A$3:$A$1048576,IF(G$10=0,\">=\"&1,\"<=\"&G$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D38,장부!$B$3:$B$1048576,IF(H$5=0,0,H$5),장부!$A$3:$A$1048576,IF(H$9=0,\">=\"&1,\">=\"&H$9),장부!$A$3:$A$1048576,IF(H$10=0,\">=\"&1,\"<=\"&H$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D38,장부!$B$3:$B$1048576,IF(I$5=0,0,I$5),장부!$A$3:$A$1048576,IF(I$9=0,\">=\"&1,\">=\"&I$9),장부!$A$3:$A$1048576,IF(I$10=0,\">=\"&1,\"<=\"&I$10))","v":0}]
[null,null,"(37)","광고선전비",null,{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D39,장부!$B$3:$B$1048576,IF(F$5=0,\"*\",F$5),장부!$A$3:$A$1048576,IF(F$9=0,\">=\"&1,\">=\"&F$9),장부!$A$3:$A$1048576,IF(F$10=0,\">=\"&1,\"<=\"&F$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D39,장부!$B$3:$B$1048576,IF(G$5=0,0,G$5),장부!$A$3:$A$1048576,IF(G$9=0,\">=\"&1,\">=\"&G$9),장부!$A$3:$A$1048576,IF(G$10=0,\">=\"&1,\"<=\"&G$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D39,장부!$B$3:$B$1048576,IF(H$5=0,0,H$5),장부!$A$3:$A$1048576,IF(H$9=0,\">=\"&1,\">=\"&H$9),장부!$A$3:$A$1048576,IF(H$10=0,\">=\"&1,\"<=\"&H$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D39,장부!$B$3:$B$1048576,IF(I$5=0,0,I$5),장부!$A$3:$A$1048576,IF(I$9=0,\">=\"&1,\">=\"&I$9),장부!$A$3:$A$1048576,IF(I$10=0,\">=\"&1,\"<=\"&I$10))","v":0}]
[null,null,"(38)","여비교통비",null,{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D40,장부!$B$3:$B$1048576,IF(F$5=0,\"*\",F$5),장부!$A$3:$A$1048576,IF(F$9=0,\">=\"&1,\">=\"&F$9),장부!$A$3:$A$1048576,IF(F$10=0,\">=\"&1,\"<=\"&F$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D40,장부!$B$3:$B$1048576,IF(G$5=0,0,G$5),장부!$A$3:$A$1048576,IF(G$9=0,\">=\"&1,\">=\"&G$9),장부!$A$3:$A$1048576,IF(G$10=0,\">=\"&1,\"<=\"&G$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D40,장부!$B$3:$B$1048576,IF(H$5=0,0,H$5),장부!$A$3:$A$1048576,IF(H$9=0,\">=\"&1,\">=\"&H$9),장부!$A$3:$A$1048576,IF(H$10=0,\">=\"&1,\"<=\"&H$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D40,장부!$B$3:$B$1048576,IF(I$5=0,0,I$5),장부!$A$3:$A$1048576,IF(I$9=0,\">=\"&1,\">=\"&I$9),장부!$A$3:$A$1048576,IF(I$10=0,\">=\"&1,\"<=\"&I$10))","v":0}]
[null,null,"(39)","기타필요경비",null,{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D41,장부!$B$3:$B$1048576,IF(F$5=0,\"*\",F$5),장부!$A$3:$A$1048576,IF(F$9=0,\">=\"&1,\">=\"&F$9),장부!$A$3:$A$1048576,IF(F$10=0,\">=\"&1,\"<=\"&F$10))+SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,\"기타매입액\",장부!$B$3:$B$1048576,IF(F$5=0,\"*\",F$5),장부!$A$3:$A$1048576,IF(F$9=0,\">=\"&1,\">=\"&F$9),장부!$A$3:$A$1048576,IF(F$10=0,\">=\"&1,\"<=\"&F$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D41,장부!$B$3:$B$1048576,IF(G$5=0,0,G$5),장부!$A$3:$A$1048576,IF(G$9=0,\">=\"&1,\">=\"&G$9),장부!$A$3:$A$1048576,IF(G$10=0,\">=\"&1,\"<=\"&G$10))+SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,\"기타매입액\",장부!$B$3:$B$1048576,IF(G$5=0,0,G$5),장부!$A$3:$A$1048576,IF(G$9=0,\">=\"&1,\">=\"&G$9),장부!$A$3:$A$1048576,IF(G$10=0,\">=\"&1,\"<=\"&G$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D41,장부!$B$3:$B$1048576,IF(H$5=0,0,H$5),장부!$A$3:$A$1048576,IF(H$9=0,\">=\"&1,\">=\"&H$9),장부!$A$3:$A$1048576,IF(H$10=0,\">=\"&1,\"<=\"&H$10))+SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,\"기타매입액\",장부!$B$3:$B$1048576,IF(H$5=0,0,H$5),장부!$A$3:$A$1048576,IF(H$9=0,\">=\"&1,\">=\"&H$9),장부!$A$3:$A$1048576,IF(H$10=0,\">=\"&1,\"<=\"&H$10))","v":0},{"$f":"SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,$D41,장부!$B$3:$B$1048576,IF(I$5=0,0,I$5),장부!$A$3:$A$1048576,IF(I$9=0,\">=\"&1,\">=\"&I$9),장부!$A$3:$A$1048576,IF(I$10=0,\">=\"&1,\"<=\"&I$10))+SUMIFS(장부!$G$3:$G$1048576,장부!$I$3:$I$1048576,\"기타매입액\",장부!$B$3:$B$1048576,IF(I$5=0,0,I$5),장부!$A$3:$A$1048576,IF(I$9=0,\">=\"&1,\">=\"&I$9),장부!$A$3:$A$1048576,IF(I$10=0,\">=\"&1,\"<=\"&I$10))","v":0}]
[null,null,"(40)","일반관리비등계\n(25~39의 합계)",null,{"$f":"SUM(F27:F41)","v":0},{"$f":"SUM(G27:G41)","v":0},0,0]
[null,"(41)","필요경비 합계 (17+40)",null,null,{"$f":"F19+F42","v":0},{"$f":"G19+G42","v":0},0,0]
["210mm×297mm[백상지 60g/㎡(재활용품)"]
[]
["작 성 방 법",{"$nulls":9},"작 성 방 법"]
["1. 이 서식은 여러 개의 사업장을 가진 사업자가 법 제160조제5항에 따라 사업장별로 구분하여 작성하는 경우에는 사업장별로 구분하여 작성하고, 한 사업장내 사업소득과 부동산임대소득이 같이 있는 경우에는 소득별로 구분하여 작성하며, 부동산임대소득 또는 사업소득이 사업장별로 2 이상인 경우에는 부동산임대소득과 그 합계를 먼저 기재하고 그 다음 칸부터 사업소득과 그 합계를 기재하여야 합니다. ",{"$nulls":9},"1. 이 서식은 여러 개의 사업장을 가진 사업자가 법 제160조제5항에 따라 사업장별로 구분하여 작성하는 경우에는 사업장별로 구분하여 작성하고, 한 사업장 내 사업소득과 부동산임대소득이 같이 있는 경우에는 소득별로 구분하여 작성하며, 부동산임대소득 또는 사업소득이 사업장별로 2 이상인 경우에는 부동산임대소득과 그 합계를 먼저 기재하고 그 다음 칸부터 사업소득과 그 합계를 기재하여야 합니다. 공동사업의 경우에는 공동사업자별 분배명세서(별지 제41호서식)를 첨부합니다."]
["2. ⑦주업종코드란 : 한 사업장에 해당되는 업종코드가 2 이상인 경우에는 주된 업종코드를 기재합니다."]
["3. ⑩소득종류란 : 아래의 해당되는 소득의 코드에 \"○\"표시를 합니다.",{"$nulls":9},"2. ⑦주업종코드란 : 한 사업장에 해당되는 업종코드가 2 이상인 경우에는 주된 업종코드를 기재합니다."]
["   가. 부동산임대소득 : 30\n   나. 사업소득 : 40",{"$nulls":9},"3. ⑩소득종류란 : 해당되는 소득의 코드에 \"○\"표시를 합니다.\n가. 부동산임대소득 : 30\n나. 사업소득 : 40"]
["4. ⑭·기초재고액란은 직전 과세기간 명세서상의 기말재고액과 같아야 하며, ·기말재고액란은 다음 과세기간 명세서상의 기초재고액이 됩니다. 기초재고와 기말재고를 구분하기 어려운 경우에는 당기 매입액만 기재합니다.",{"$nulls":9},"4. ⑪장부상 수입금액란 : 총수입금액 및 필요경비명세서(별지 제82호서식 부표)의 ⑬수입금액 합계와 같습니다."]
["5. 제조비용란(∼) : 제조원가명세서를 작성하는 제조업 등의 경우에만 기재합니다.",{"$nulls":9},"5. ⑬수입금액에 가산할 금액란 : 부동산임대보증금에 대한 간주임대료, 판매장려금, 국고보조금, 보험차익, 준비금 및 충당금의 환입액 등을 기재합니다. 간주임대료의 경우에는 임대보증금등의 총수입금액조정명세서(1)·(2)(별지 제53호서식)를 첨부하여야 합니다."]
["6. 제세공과금란 : 사업장에서 부담한 재산세, 상공회의소비, 협회비 등을 기재합니다."]
["7. 접대비란의 해당 과세기간 접대비 지출금액이 [1,200만원(「조세특례제한법 시행령」 제2조에 따른 중소기업의 경우에는 1,800만원) × 과세기간 월수/12]을 초과할 때에는 접대비조정명세서(1)·(2)[별지 제55호서식]를 첨부하여야 합니다.",{"$nulls":9},"6. ⑭세무조정 후 수입금액란 : [7]부동산임대소득·사업소득명세서[별지 제40호서식(1)] ⑧총수입금액 또는 별지 제40호의3서식의 총수입금액과 같습니다."]
["8. 기부금란의 기부금(지정기부금 및 「조세특례제한법」 제73조에 따른 기부금을 말합니다) 감가상각비, 대손충당금, 퇴직급여충당금, 특별수선충당금, 국고보조금, 보험차익 및 「조세특례제한법」상의 각종 준비금을 필요경비에 산입한 때에는 해당 계정에 대한 조정명세서를 첨부하여야 합니다.",{"$nulls":9},"7. ⑮장부상 필요경비란 : 총수입금액 및 필요경비명세서(별지 제82호서식 부표)상의 필요경비 합계와 같습니다."]
["210mm×297mm[백상지 60g/㎡(재활용품)",{"$nulls":9},"8. ⑫·⑬··란 : 과목별 소득금액 조정명세서(별지 제48호서식)상의 조정금액을 해당 사유별로 합계하여 각 란에 기재합니다."]
[{"$nulls":10},"9. 기부금 한도초과액란 : 해당 연도의 기부금(지정기부금 및 「조세특례제한법」 제73조에 따른 기부금을 말합니다) 한도초과액이 있는 경우 그 한도초과금액을 기재합니다."]
[{"$nulls":10},"10. 기부금이월액 중 필요경비 산입액란 : 해당 연도의 기부금(지정기부금 및 「조세특례제한법」 제73조에 따른 기부금을 말합니다)이 한도에 미달하고 전년도에 이월된 기부금이 있는 경우 기부금이월액 중 필요경비산입액을 기재합니다."]
[{"$nulls":10},"210mm×297mm[백상지 80g/㎡(재활용품)]"]

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["■ 소득세법 시행규칙 [별지 제40호의6서식] <개정 2014.3.14>",{"$nulls":6},"(앞쪽)",{"$nulls":12},"(뒤쪽)"]
["표준재무상태표",{"$nulls":12},"표준재무상태표"]
["단위: 원",{"$nulls":12},"단위: 원"]
["상 호",{"$f":"IF(요약!$C$2=\"\",,요약!$C$2)","v":0},"사업자등록번호",{"$nulls":5},"대상 과세기간\n(~까지)",null,{"$f":"IF(요약!$C$4=\"\",2958465,요약!$C$4)","v":"9999-12-31"},null,null,"상 호",{"$f":"B4","v":0},"사업자등록번호",{"$nulls":5},"대상 과세기간\n(~까지)",{"$f":"K4","v":"9999-12-31"}]
[]
["계 정 과 목",null,"코드","금 액",null,null,"계 정 과 목",null,null,"코드",null,"금 액",null,"계 정 과 목",null,"코드","금 액",null,null,"작 성 방 법"]
["Ⅰ. 유동자산",null,1,{"$f":"SUM(D8,D24)","v":0},null,null,"(2) 장기투자증권",null,null,32,null,{"$f":"'(법인)재무상태표'!G20","v":0},null,"Ⅰ. 유동부채",null,63,{"$f":"SUM(Q8:S16)","v":0},null,null,"□ 표준재무상태표는 기업회계기준을 준용하여 다음과 같이 작성해야 합니다. "]
["1. 당좌자산",null,2,{"$f":"SUM(D9,D10,D11,D12,D16,D17,D18,D22,D23)","v":0},null,null,"(3) 장기대여금",null,null,33,null,{"$f":"SUM(L9:L11)","v":0},null,"1. 단기차입금",null,64,{"$f":"'(법인)재무상태표'!O35","v":0},null,null,"1. 소득별(사업, 부동산)로 각각 별지로 작성해야 합니다."]
["(1) 현금 및 현금성자산",null,3,{"$f":"'(법인)재무상태표'!C10","v":0},null,null,"① 관계회사",null,null,34,null,{"$f":"SUM('(법인)재무상태표'!G25:G27)","v":0},null,"2. 매입채무",null,65,{"$f":"'(법인)재무상태표'!O31","v":0},null,null,"2. 공동사업자는 공동사업장별로 작성해야 합니다."]
["(2) 단기금융상품",null,4,{"$f":"'(법인)재무상태표'!C11","v":0},null,null,"② 임원 및 종업원",null,null,35,null,{"$f":"SUM('(법인)재무상태표'!G28:G30)","v":0},null,"3. 선수금",null,66,{"$f":"'(법인)재무상태표'!O43","v":0},null,null,"3. 재무상태표의 계정과목과 같은 계정과목이 없는 경우에는 유사한 계정과목 란에 적습니다."]
["(3) 단기투자증권",null,5,{"$f":"'(법인)재무상태표'!C12","v":0},null,null,"③ 기타",null,null,36,null,{"$f":"SUM('(법인)재무상태표'!G31:G33)","v":0},null,"4. 미지급금",null,67,{"$f":"'(법인)재무상태표'!O39","v":0},null,null,"4. 계정과목에 적을 금액이 없는 때에는 금액란에 \"0\"으로 적습니다."]
["(4) 단기대여금",null,6,{"$f":"SUM(D13:F15)","v":0},null,null,"(4) 기타 ",null,null,37,null,{"$f":"SUM('(법인)재무상태표'!G23,'(법인)재무상태표'!G34,'(법인)재무상태표'!G38)","v":0},null,"5. 예수금",null,68,{"$f":"'(법인)재무상태표'!O47","v":0},null,null,"5. 단기투자증권(코드번호:05)은 단기매매증권 및 유동자산으로 분류되는 매도가능증권과 만기보유증권을 적습니다."]
["① 관계회사",null,7,{"$f":"SUM('(법인)재무상태표'!C24:C25)","v":0},null,null,"2. 유형자산",null,null,38,null,{"$f":"SUM(L14,L15,L16,L17,L18,L19,L20,L21,L22,L23,L24)","v":0},null,"6. 미지급비용",null,69,{"$f":"'(법인)재무상태표'!O52","v":0},null,null,"6. 완성건물(코드번호:26)은 판매용 주거용건물 및 비주거용건물을 적습니다."]
["② 임원 및 종업원",null,8,{"$f":"SUM('(법인)재무상태표'!C26:C27)","v":0},null,null,"(1) 토지",null,null,39,null,{"$f":"SUM('(법인)재무상태표'!G40:G42)","v":0},null,"7. 유동성장기부채",null,70,{"$f":"'(법인)재무상태표'!O54","v":0},null,null,"7. 의료업자의 의료기구 또는 의료시설은 공구 및 기구(코드번호:46)란에 적습니다."]
["③ 기타",null,9,{"$f":"SUM('(법인)재무상태표'!C28:C29)","v":0},null,null,"(2) 건물 ",null,null,40,null,{"$f":"SUM('(법인)재무상태표'!G43:G46)","v":0},null,"8. 유동성충당부채",null,71,{"$f":"'(법인)재무상태표'!S11","v":0}]
["(5) 매출채권",null,10,{"$f":"'(법인)재무상태표'!C16","v":0},null,null,"(3) 구축물 (시설장치 포함)",null,null,41,null,{"$f":"SUM('(법인)재무상태표'!G47:G50)","v":0},null,"9. 기타",null,72,{"$f":"SUM('(법인)재무상태표'!O53,'(법인)재무상태표'!S17,'(법인)재무상태표'!S18)","v":0}]
["(6) 선급금",null,11,{"$f":"'(법인)재무상태표'!C37","v":0},null,null,"(4) 기계장치",null,null,42,null,{"$f":"SUM('(법인)재무상태표'!G51:G54)","v":0},null,"Ⅱ. 비유동부채",null,73,{"$f":"SUM(Q18,Q22,Q23:S30)","v":0}]
["(7) 미수금",null,12,{"$f":"SUM(D19:F21)","v":0},null,null,"(5) 선박",null,null,43,null,{"$f":"SUM('(법인)재무상태표'!G55:G57,'(법인)재무상태표'!K8)","v":0},null,"1. 장기차입금",null,74,{"$f":"SUM(Q19:S21)","v":0}]
["① 공사미수금",null,13,{"$f":"SUM('(법인)재무상태표'!C33:C34)","v":0},null,null,"(6) 건설용 장비",null,null,44,null,{"$f":"SUM('(법인)재무상태표'!K9:K12)","v":0},null,"① 관계회사",null,75,{"$f":"SUM('(법인)재무상태표'!S25:S26)","v":0}]
["② 분양미수금",null,14,{"$f":"SUM('(법인)재무상태표'!C31:C32)","v":0},null,null,"(7) 차량운반구",null,null,45,null,{"$f":"SUM('(법인)재무상태표'!K13:K16)","v":0},null,"② 임원및종업원",null,76,{"$f":"SUM('(법인)재무상태표'!S27:S28)","v":0}]
["③ 기타",null,15,{"$f":"SUM('(법인)재무상태표'!C35:C36)","v":0},null,null,"(8) 공구 및 기구 & 비품",null,null,46,null,{"$f":"SUM('(법인)재무상태표'!K24:K27)","v":0},null,"③ 기타",null,77,{"$f":"SUM('(법인)재무상태표'!S29:S30)","v":0}]
["(8) 선급비용",null,16,{"$f":"SUM('(법인)재무상태표'!G10)","v":0},null,null,"(9) 비품",null,null,47,{"$nulls":3},"2. 장기매입채무",null,78,{"$f":"SUM('(법인)재무상태표'!S31)","v":0}]
["(9) 기타",null,17,{"$f":"SUM('(법인)재무상태표'!C38,'(법인)재무상태표'!G9,'(법인)재무상태표'!G11,'(법인)재무상태표'!G12)","v":0},null,null,"(10) 건설 중인 자산",null,null,48,null,{"$f":"SUM('(법인)재무상태표'!K17:K19)","v":0},null,"3. 장기선수금",null,79,{"$f":"'(법인)재무상태표'!S40","v":0}]
["2. 재고자산",null,18,{"$f":"SUM(D25:F34)","v":0},null,null,"(11) 기타",null,null,49,null,{"$f":"SUM('(법인)재무상태표'!K20:K23,'(법인)재무상태표'!K28:K31)","v":0},null,"4. 장기미지급금",null,80,{"$f":"SUM('(법인)재무상태표'!S38:S39)","v":0}]
["(1) 상품",null,19,{"$f":"'(법인)재무상태표'!C40","v":0},null,null,"3. 무형자산",null,null,50,null,{"$f":"SUM(L26:L29)","v":0},null,"5. 임대보증금",null,81,{"$f":"'(법인)재무상태표'!S57","v":0}]
["(2) 제품",null,20,{"$f":"'(법인)재무상태표'!C41","v":0},null,null,"(1) 영업권",null,null,51,null,{"$f":"'(법인)재무상태표'!K33","v":0},null,"6. 기타보증금",null,82,{"$f":"'(법인)재무상태표'!W8","v":0}]
["(3) 반제품 및 재공품",null,21,{"$f":"SUM('(법인)재무상태표'!C42,'(법인)재무상태표'!C43)","v":0},null,null,"(2) 산업재산권 (특허권, 상표권 등)",null,null,52,null,{"$f":"SUM('(법인)재무상태표'!K34,'(법인)재무상태표'!K40,'(법인)재무상태표'!K41,'(법인)재무상태표'!K42,'(법인)재무상태표'!K46)","v":0},null,"7. 퇴직급여충당부채 ",null,83,{"$f":"'(법인)재무상태표'!S44","v":0}]
["(4) 원재료",null,22,{"$f":"SUM('(법인)재무상태표'!C46,'(법인)재무상태표'!C48)","v":0},null,null,"(3) 개발비",null,null,53,null,{"$f":"'(법인)재무상태표'!K43","v":0},null,"8. 기타충당부채",null,84,{"$f":"'(법인)재무상태표'!S49","v":0}]
["(5) 부재료",null,23,{"$f":"'(법인)재무상태표'!C47","v":0},null,null,"(4) 기타",null,null,54,null,{"$f":"SUM('(법인)재무상태표'!K44,'(법인)재무상태표'!K45,'(법인)재무상태표'!K47,'(법인)재무상태표'!K48)","v":0},null,"9. 제준비금",null,85,{"$f":"'(법인)재무상태표'!S55","v":0}]
["(6) 미착상품 (미착재료)",null,24,{"$f":"'(법인)재무상태표'!C51","v":0},null,null,"4. 기타 비유동자산",null,null,55,null,{"$f":"SUM(L31:L36)","v":0},null,"10. 기타",null,86,{"$f":"SUM('(법인)재무상태표'!S20:S23,'(법인)재무상태표'!S45,'(법인)재무상태표'!S46,'(법인)재무상태표'!S47,'(법인)재무상태표'!S48,'(법인)재무상태표'!S56,'(법인)재무상태표'!W9)","v":0}]
["(7) 건설용지",null,25,{"$f":"'(법인)재무상태표'!C54","v":0},null,null,"(1) 장기매출채권",null,null,56,null,{"$f":"'(법인)재무상태표'!K50","v":0},null,"부채총계(Ⅰ+Ⅱ)",null,87,{"$f":"SUM(Q7,Q17)","v":0}]
["(8) 완성건물",null,26,{"$f":"SUM('(법인)재무상태표'!C52,'(법인)재무상태표'!C55)","v":0},null,null,"(2) 장기선급금",null,null,57,null,{"$f":"SUM('(법인)재무상태표'!O20:O21)","v":0},null,"Ⅲ. 자본금",null,88,{"$f":"SUM('(법인)재무상태표'!W11,'(법인)재무상태표'!W14,'(법인)재무상태표'!W21,'(법인)재무상태표'!W30,'(법인)재무상태표'!W37)-SUMIFS(장부!S3:S1048576,장부!A3:A1048576,\">=\"&('(개인)손익계산서'!Z4),장부!A3:A1048576,\"<=\"&('(개인)재무상태표'!W4),장부!R3:R1048576,계정과목!G284,장부!B3:B1048576,IF($B$4=0,\"*\",B4),장부!M3:M1048576,\"\",장부!U3:U1048576,\"\")-SUMIFS(장부!O3:O1048576,장부!A3:A1048576,\">=\"&('(개인)손익계산서'!Z4),장부!A3:A1048576,\"<=\"&('(개인)재무상태표'!W4),장부!B3:B1048576,IF($B$4=0,\"*\",B4),장부!N3:N1048576,계정과목!G284,장부!Q3:Q1048576,\"\",장부!Y3:Y1048576,\"\")-SUMIFS(장부!W3:W1048576,장부!A3:A1048576,\">=\"&('(개인)손익계산서'!Z4),장부!A3:A1048576,\"<=\"&('(개인)재무상태표'!W4),장부!R3:R1048576,계정과목!G284,장부!B3:B1048576,IF($B$4=0,\"*\",B4),장부!Q3:Q1048576,\"\",장부!Y3:Y1048576,\"\")-SUMIFS(장부!AA3:AA1048576,장부!A3:A1048576,\">=\"&('(개인)손익계산서'!Z4),장부!A3:A1048576,\"<=\"&('(개인)재무상태표'!W4),장부!B3:B1048576,IF($B$4=0,\"*\",B4),장부!N3:N1048576,계정과목!G284,장부!M3:M1048576,\"\",장부!U3:U1048576,\"\")","v":0}]
["(9) 미성공사",null,27,{"$f":"SUM('(법인)재무상태표'!C53,'(법인)재무상태표'!C56)","v":0},null,null,"(3) 장기미수금",null,null,58,null,{"$f":"SUM('(법인)재무상태표'!O10)","v":0},null,"Ⅳ. 당기순손익",null,89,{"$f":"'(개인)손익계산서'!AA18","v":0}]
["(10) 기타",null,28,{"$f":"SUM('(법인)재무상태표'!C44,'(법인)재무상태표'!C49,'(법인)재무상태표'!C50,'(법인)재무상태표'!C57)","v":0},null,null,"(4) 임차보증금",null,null,59,null,{"$f":"SUM('(법인)재무상태표'!O23:O24)","v":0},null,"자본 총계(Ⅲ+Ⅳ)",null,90,{"$f":"SUM(Q32,Q33)","v":0}]
["Ⅱ. 비유동자산 ",null,29,{"$f":"SUM(D36,L13,L25,L30)","v":0},null,null,"(5) 기타보증금",null,null,60,null,{"$f":"SUM('(법인)재무상태표'!O25:O26)","v":0},null,"부채 및 자본총계 (Ⅰ+Ⅱ+Ⅲ+Ⅳ)",null,91,{"$f":"SUM(Q31,Q34)","v":0}]
["1. 투자자산",null,30,{"$f":"SUM(D37,L7,L8,L12)","v":0},null,null,"(6) 기타",null,null,61,null,{"$f":"SUM('(법인)재무상태표'!O27:O28)","v":0}]
["(1) 장기금융상품",null,31,{"$f":"'(법인)재무상태표'!G19","v":0},null,null,"자산 총계(Ⅰ+Ⅱ)",null,null,62,null,{"$f":"SUM(D7,D35)","v":0},{"$nulls":6},"210mm×297mm[백상지 80g/㎡(재활용품)]"]
[{"$nulls":5},"210mm×297mm[백상지 80g/㎡(재활용품)]"]

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["■ 소득세법 시행규칙 [별지 제40호의7서식] <개정 2014.3.14>",{"$nulls":6},"(앞쪽)",{"$nulls":13},"(뒤쪽)"]
["표준손익계산서",{"$nulls":12},"표준손익계산서"]
["단위: 원",{"$nulls":12},"단위: 원"]
["상 호",{"$f":"요약!C2","v":0},"사업자등록번호",{"$nulls":5},"과세기간",null,{"$f":"IF(요약!$C$3=\"\",1,요약!$C$3)","v":"1900-01-01"},null,null,"상 호",{"$f":"B4","v":0},"사업자등록번호",{"$nulls":7},"과세기간",null,{"$f":"K4","v":"1900-01-01"}]
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["계 정 과 목",null,"코드","금 액",null,null,"계 정 과 목",null,null,"코드",null,"금 액",null,"계 정 과 목",null,"코드","금 액",null,null,"계 정 과 목",{"$nulls":4},"코드",null,"금 액"]
["Ⅰ.매출액",null,1,{"$f":"SUM(D8:F14)","v":0},null,null,"9. 가스ㆍ수도비",null,null,30,null,{"$f":"'(법인)손익계산서'!M11","v":0},null,"② 보관료/특허권사용료",null,59,{"$f":"'(법인)손익계산서'!M8+'(법인)손익계산서'!M15","v":0},null,null,"7. 투자자산 처분손실 (장기투자증권/투자부동산처분손실)",{"$nulls":4},88,null,{"$f":"SUM('(법인)손익계산서'!Q31,'(법인)손익계산서'!Q38)","v":0}]
["1. 상품매출",null,2,{"$f":"'(법인)손익계산서'!D8","v":0},null,null,"10. 유류비 (차량유지비에 포함)",null,null,31,{"$nulls":3},"③ ",null,60,{"$nulls":3},"8. 유ㆍ무형자산 처분손실",{"$nulls":4},89,null,{"$f":"SUM('(법인)손익계산서'!Q39,'(법인)손익계산서'!Q44)","v":0}]
["2. 제품매출",null,3,{"$f":"'(법인)손익계산서'!D11","v":0},null,null,"11. 보험료",null,null,32,null,{"$f":"'(법인)손익계산서'!H25","v":0},null,"④ 기타",null,61,{"$f":"SUM('(법인)손익계산서'!H44,'(법인)손익계산서'!M16,'(법인)손익계산서'!M17,'(법인)손익계산서'!M21)","v":0},null,null,"9. 재고자산 감모손실",{"$nulls":4},90,null,{"$f":"'(법인)손익계산서'!Q27","v":0}]
["3. 공사수입",null,4,{"$f":"'(법인)손익계산서'!D14","v":0},null,null,"12. 리스료 (차량/중기 임차료 포함)",null,null,33,null,{"$f":"'(법인)손익계산서'!H30","v":0},null,"Ⅴ.영업손익(Ⅲ－Ⅳ)",null,62,{"$f":"SUM(D26-D28)","v":0},null,null,"10. 재해손실",{"$nulls":4},91,null,{"$f":"'(법인)손익계산서'!Q50","v":0}]
["4. 분양수입",null,5,{"$f":"'(법인)손익계산서'!D23","v":0},null,null,"13. 세금과공과",null,null,34,null,{"$f":"'(법인)손익계산서'!H37","v":0},null,"Ⅵ.영업외수익",null,63,{"$f":"SUM(Q12:S27,Q28)","v":0},null,null,"11. 충당금ㆍ준비금 전입액",{"$nulls":4},92,null,{"$f":"'(법인)손익계산서'!Q48","v":0}]
["5. 임대수입",null,6,{"$f":"'(법인)손익계산서'!D20","v":0},null,null,"14. 감가상각비 (유형자산)",null,null,35,null,{"$f":"'(법인)손익계산서'!H33","v":0},null,"1. 이자수익",null,64,{"$f":"'(법인)손익계산서'!M24","v":0},null,null,"12. 전기오류수정손실",{"$nulls":4},93,null,{"$f":"'(법인)손익계산서'!Q49","v":0}]
["6. 서비스수입 (사용료,로열티수입)",null,7,{"$f":"'(법인)손익계산서'!D26","v":0},null,null,"15. 무형자산상각비",null,null,36,null,{"$f":"'(법인)손익계산서'!H34","v":0},null,"2. 배당금수익",null,65,{"$f":"'(법인)손익계산서'!M25","v":0},null,null,"13. 기타 소계 (①+②+③+④)",{"$nulls":4},94,null,{"$f":"SUM(AA14:AB17)","v":0}]
["7. 기타(매출액)",null,8,{"$f":"SUM('(법인)손익계산서'!D17,'(법인)손익계산서'!D29,'(법인)손익계산서'!D30,'(법인)손익계산서'!D31)","v":0},null,null,"16. 수선비",null,null,37,null,{"$f":"'(법인)손익계산서'!M10","v":0},null,"3. 외환차익",null,66,{"$f":"'(법인)손익계산서'!M33","v":0},null,null,"① 위약금/보상금/배상금비용",{"$nulls":4},95,null,{"$f":"'(법인)손익계산서'!Q47","v":0}]
["Ⅱ.매출원가",null,9,{"$f":"SUM(D16,D21)","v":0},null,null,"17. 건물관리비 (수선비제외)",null,null,38,null,{"$f":"'(법인)손익계산서'!M9","v":0},null,"4. 외화환산이익",null,67,{"$f":"'(법인)손익계산서'!M34","v":0},null,null,"② 매출채권처분손실/지분법손실/파생상품관련손실/사채상환손실",{"$nulls":4},96,null,{"$f":"SUM('(법인)손익계산서'!Q25,'(법인)손익계산서'!Q30,'(법인)손익계산서'!Q34,'(법인)손익계산서'!Q46)","v":0}]
["1.상품매출원가 (①+②-③-④)",null,10,{"$f":"D17+D18+D19+D20","v":0},null,null,"18. 접대비 (①+②)",null,null,39,null,{"$f":"'(법인)손익계산서'!H32","v":0},null,"5. 단기투자자산 처분이익",null,68,{"$f":"'(법인)손익계산서'!M32","v":0},null,null,"③ ",{"$nulls":4},97]
["① 기초재고액",null,11,{"$f":"'(법인)손익계산서'!D34","v":0},null,null,"① 해외접대비",null,null,40,{"$nulls":3},"6. 투자자산 처분이익",null,69,{"$f":"'(법인)손익계산서'!M27+'(법인)손익계산서'!M43","v":0},null,null,"④ 기타영업외비용",{"$nulls":4},98,null,{"$f":"'(법인)손익계산서'!Q51","v":0}]
["② 당기매입액 (-관세환급금)",null,12,{"$f":"'(법인)손익계산서'!D35+'(법인)손익계산서'!D36","v":0},null,null,"② 국내접대비 ",null,null,41,{"$nulls":3},"7. 유ㆍ무형자산 처분이익",null,70,{"$f":"'(법인)손익계산서'!M44+'(법인)손익계산서'!M49","v":0},null,null,"Ⅷ.당기순손익(Ⅴ＋Ⅵ－Ⅶ)",{"$nulls":4},99,null,{"$f":"SUM(Q10+Q11-Q38)","v":0}]
["③ 기말재고액",null,13,{"$f":"'(법인)손익계산서'!D37","v":0},null,null,"19. 광고선전비",null,null,42,null,{"$f":"'(법인)손익계산서'!H38","v":0},null,"8. 판매장려금",null,71,{"$f":"'(법인)손익계산서'!Q14","v":0},null,null,"작 성 방 법"]
["④ 타계정대체액",null,14,{"$f":"'(법인)손익계산서'!D38","v":0},null,null,"20. 도서인쇄비 (인쇄비)",null,null,43,null,{"$f":"'(법인)손익계산서'!M13","v":0},null,"9. 국고보조금",null,72,{"$f":"'(법인)손익계산서'!Q13","v":0}]
["2. 제조ㆍ공사ㆍ분양ㆍ기타원가",null,15,{"$f":"D22+D23+D24+D25","v":0},null,null,"21. 운반비",null,null,44,null,{"$f":"'(법인)손익계산서'!M7","v":0},{"$nulls":8},"□ 표준손익계산서는 기업회계기준을 준용하여 다음과 같이 작성해야 합니다. "]
["① 기초재고액",null,16,{"$f":"SUM('(법인)손익계산서'!D40,'(법인)손익계산서'!D46,'(법인)손익계산서'!D53,'(법인)손익계산서'!H9)","v":0},null,null,"22. 차량유지비 (유류비포함)",null,null,45,null,{"$f":"'(법인)손익계산서'!H40","v":0},null,"10. 보험차익",null,73,{"$f":"'(법인)손익계산서'!M56","v":0}]
["② 당기총원가 (-관세환급금 / +운송/임대원가)",null,17,{"$f":"SUM('(법인)손익계산서'!D41,'(법인)손익계산서'!D47,'(법인)손익계산서'!D54,'(법인)손익계산서'!H10)+'(법인)손익계산서'!D42+'(법인)손익계산서'!D50+'(법인)손익계산서'!D51","v":0},null,null,"23. 교육훈련비",null,null,46,null,{"$f":"'(법인)손익계산서'!M14","v":0},{"$nulls":8},1,null,"손익계산서의 계정과목과 같은 계정과목이 없는 경우에는 유사한 계정과목 란에 적습니다."]
["③ 기말재고액",null,18,{"$f":"SUM('(법인)손익계산서'!D43,'(법인)손익계산서'!D48,'(법인)손익계산서'!D55,'(법인)손익계산서'!H11)","v":0},null,null,"24. 지급수수료",null,null,47,null,{"$f":"'(법인)손익계산서'!H51","v":0},null,"11. 충당금ㆍ준비금 환입액",null,74,{"$f":"'(법인)손익계산서'!M52","v":0}]
["④ 타계정대체액 (+지분법손실)",null,19,{"$f":"SUM('(법인)손익계산서'!D44,'(법인)손익계산서'!D49,'(법인)손익계산서'!D56,'(법인)손익계산서'!H12)+'(법인)손익계산서'!H7","v":0},null,null,"25. 판매수수료",null,null,48,null,{"$f":"'(법인)손익계산서'!H54","v":0},{"$nulls":8},2,null,"단체퇴직보험료 등은 퇴직급여(코드번호:24)란에 적습니다."]
["Ⅲ.매출총이익 (Ⅰ－Ⅱ)",null,20,{"$f":"D7-D15","v":0},null,null,"26. 대손상각비",null,null,49,null,{"$f":"'(법인)손익계산서'!H43","v":0},null,"12. 전기오류수정이익",null,75,{"$f":"'(법인)손익계산서'!M53","v":0}]
[{"$nulls":6},"(충당금 전입ㆍ환입액 포함)",{"$nulls":13},3,null,"유류비(코드번호:31)란은 차량유지관련 이외의 유류비를 적습니다."]
["Ⅳ.판매비와 관리비",null,21,{"$f":"SUM(D29:F38,L7:L16,L19,L20:L37)","v":0},null,null,"27. 경상개발비",null,null,50,null,{"$f":"'(법인)손익계산서'!H42","v":0},null,"13. 기타 소계 (①+②+③+④)",null,76,{"$f":"SUM(Q30:S37)","v":0}]
["1.급여와 임금ㆍ제수당",null,22,{"$f":"SUM('(법인)손익계산서'!H16,'(법인)손익계산서'!H17,'(법인)손익계산서'!H18,'(법인)손익계산서'!H19)","v":0},null,null,"28. 소모품비",null,null,51,null,{"$f":"'(법인)손익계산서'!H55","v":0},{"$nulls":8},4,null,"지급수수료(코드번호:47)는 외주용역비(코드번호:55) 및 인적용역비(코드번호:56) 이외의 수수료를 적습니다."]
["2. 일용급여 및 기타급여",null,23,{"$f":"'(법인)손익계산서'!H20","v":0},null,null,"29. 의약품비",null,null,52,{"$nulls":3},"① 임대료/수수료수익/사용료/로열티수익",null,77,{"$f":"'(법인)손익계산서'!M26+'(법인)손익계산서'!Q7+'(법인)손익계산서'!Q10","v":0}]
["3. 퇴직급여",null,24,{"$f":"'(법인)손익계산서'!H21","v":0},null,null,"30. 의료소모품비",null,null,53,{"$nulls":10},5,null,"의약품비(코드번호:52) 및 의료소모품비(코드번호:53)란은 의료업자만 적습니다."]
["(충당부채 전입ㆍ환입액 포함)",{"$nulls":12},"② 위약금/보상금/배상금수익",null,78,{"$f":"'(법인)손익계산서'!Q15","v":0}]
["4. 복리후생비",null,25,{"$f":"'(법인)손익계산서'!H26","v":0},null,null,"31. 경영위탁수수료",null,null,54,{"$nulls":10},6,null,"외주용역비(코드번호:55)란은 특정업무나 기능을 외부 전문업체 등에 위탁하고 지급하는 비용을 적습니다.(치과에서 지출하는 기공료 포함)"]
[{"$nulls":6},"(프랜차이즈 수수료 포함)",{"$nulls":6},"③ ",null,79]
["5. 여비교통비",null,26,{"$f":"'(법인)손익계산서'!H27","v":0},null,null,"32. 외주용역비",null,null,55,null,{"$f":"'(법인)손익계산서'!M18","v":0},null,"④ 기타",null,80,{"$f":"SUM('(법인)손익계산서'!M31,'(법인)손익계산서'!M35,'(법인)손익계산서'!M36,'(법인)손익계산서'!M39,'(법인)손익계산서'!M50,'(법인)손익계산서'!M51,'(법인)손익계산서'!M54,'(법인)손익계산서'!M55,'(법인)손익계산서'!Q16,'(법인)손익계산서'!Q17)","v":0}]
["6. 임차료 (차량/중기 외 리스료 포함)",null,27,{"$f":"SUM('(법인)손익계산서'!H29,'(법인)손익계산서'!H31)","v":0},null,null,"33. 인적용역비",null,null,56,{"$nulls":10},7,null,"인적용역비(코드번호:56)란은 원천징수 대상 사업소득자에게 영업실적에 따라 지급한 수당(수수료)을 적습니다.(학원 강사, 외판원, 음료품 배달원 등) "]
["7. 통신비",null,28,{"$f":"'(법인)손익계산서'!H56","v":0},null,null,"34. 기타 소계 (①+②+③+④)",null,null,57,null,{"$f":"SUM(L38,Q7,Q8,Q9)","v":0}]
["8. 전력비 (전기료)",null,29,{"$f":"'(법인)손익계산서'!M12","v":0},null,null,"① 견본비/연구비/수주비/자문료",null,null,58,null,{"$f":"SUM('(법인)손익계산서'!H39,'(법인)손익계산서'!H41,'(법인)손익계산서'!H45,'(법인)손익계산서'!H48)","v":0},null,"Ⅶ.영업외비용",null,81,{"$f":"SUM(Q39:S49,AA7:AB13)","v":0}]
[{"$nulls":5},"210mm×297mm[백상지 80g/㎡(재활용품)]",{"$nulls":7},"1. 이자비용",null,82,{"$f":"'(법인)손익계산서'!Q19","v":0},{"$nulls":3},8,null,"Ⅳ. 판매비와 관리비, Ⅵ. 영업외수익, Ⅶ. 영업외비용 항목에 동일한 계정과목 등이 없는 경우 합계금액을 항목별로 분류하여 Ⅳ.34. 기타 소계, Ⅵ.13. 기타 소계, Ⅶ.13. 기타 소계 란에 각각 적고, 항목 란 아래 칸의 ①, ②, ③ 란에 금액이 큰 계정과목부터 순차적으로 계정과목을 적고 관련 금액을 적습니다. "]
[]
[{"$nulls":13},"2. 외환차손",null,83,{"$f":"'(법인)손익계산서'!Q28","v":0}]
[{"$nulls":13},"3. 외화환산손실",null,84,{"$f":"'(법인)손익계산서'!Q29","v":0}]
[{"$nulls":13},"4. 기타 대손상각비",null,85,{"$f":"'(법인)손익계산서'!Q20","v":0}]
[{"$nulls":13},"(충당금전입액 포함)",{"$nulls":6},9,null,"Ⅱ. 2. ② 당기총원가란은 표준원가명세서의 당기제품제조원가(1.제조원가명세서의 Ⅸ), 당기공사원가(2.공사원가명세서의 Ⅺ), 당기완성주택 등 공사비(3.분양원가명세서의 Ⅺ), 당기총원가(4.기타원가명세서의 Ⅸ)의 합계액과 일치해야 합니다."]
[]
[{"$nulls":13},"5. 기부금",null,86,{"$f":"'(법인)손익계산서'!Q45","v":0}]
[{"$nulls":13},"6. 단기투자자산 처분손실\n(유가증권처분손실)",null,87,{"$f":"SUM('(법인)손익계산서'!Q21,'(법인)손익계산서'!Q26)","v":0}]
[{"$nulls":20},10,null,"그 밖의 사항은 표준재무상태표 작성요령을 준용합니다."]
[]
[{"$nulls":18},"210mm×297mm[백상지 80g/㎡(재활용품)]"]

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["■ 소득세법 시행규칙 [별지 제40호의9서식] <개정 2015.3.13.>"]
["표준합계잔액시산표"]
["( 년 월 일 현재)"]
["단위: 원"]
["상 호",{"$f":"IF(요약!$C$2=\"\",,요약!$C$2)","v":0},"사업자등록번호","과세기간 ",{"$f":"IF(요약!$C$3=\"\",1,요약!$C$3)","v":"1900-01-01"}]
[{"$nulls":4},{"$f":"IF(요약!$C$4=\"\",2958465,요약!$C$4)","v":"9999-12-31"}]
["차 변",null,"계정과목","대 변"]
["잔 액 ","합 계",null,"합 계","잔 액"]
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[{"$f":"IF(B11>D11,B11-D11,)","v":0},{"$f":"B12","v":0},{"$f":"'(개인)재무상태표'!A9","v":"(1) 현금 및 현금성자산"},{"$f":"D12","v":0},0]
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[0,{"$f":"SUM(B20:B25)","v":0},{"$f":"'(개인)재무상태표'!A12","v":"(4) 단기대여금"},{"$f":"SUM(D20:D25)","v":0},0]
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[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C28,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C28,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A18","v":"(대손충당금-외상매출금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C28,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C28,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C29,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C29,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A19","v":"나.받을어음"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C29,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C29,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C30,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C30,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A20","v":"(대손충당금-받을어음)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C30,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C30,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C31,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C31,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A21","v":"다.기타매출채권"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C31,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C31,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C32,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C32,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A22","v":"(대손충당금-기타매출채권)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C32,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C32,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B33>D33,B33-D33,)","v":0},{"$f":"B34","v":0},{"$f":"'(개인)재무상태표'!A17","v":"(6) 선급금"},{"$f":"D34","v":0},{"$f":"IF(D33>B33,D33-B33,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C34,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C34,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A37","v":"7.선급금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C34,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C34,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[0,{"$f":"SUM(B36:B41)","v":0},{"$f":"'(개인)재무상태표'!A18","v":"(7) 미수금"},{"$f":"SUM(D36:D41)","v":0},0]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C36,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C36,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A31","v":"가.분양미수금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C36,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C36,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C37,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C37,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A32","v":"(대손충당금-분양미수금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C37,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C37,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C38,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C38,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A33","v":"나.공사미수금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C38,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C38,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C39,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C39,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A34","v":"(대손충당금-공사미수금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C39,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C39,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C40,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C40,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A35","v":"다.기타 미수금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C40,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C40,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C41,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C41,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A36","v":"(대손충당금-기타미수금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C41,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C41,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B42>D42,B42-D42,)","v":0},{"$f":"B43","v":0},{"$f":"'(개인)재무상태표'!A22","v":"(8) 선급비용"},{"$f":"D43","v":0},{"$f":"IF(D42>B42,D42-B42,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C43,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C43,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D10","v":"2.선급비용"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C43,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C43,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[0,{"$f":"SUM(B45:B51)","v":0},{"$f":"'(개인)재무상태표'!A23","v":"(9) 기타"},{"$f":"SUM(D45:D51)","v":0},0]
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[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C47,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C47,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D11","v":"3.이연법인세자산 (기타유동자산)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C47,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C47,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C48,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C48,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D13","v":"가.선급법인세"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C48,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C48,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C49,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C49,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D14","v":"나.부가가치세대급금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C49,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C49,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C50,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C50,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D15","v":"다.선급관세"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C50,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C50,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C51,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C51,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D16","v":"라.기타유동자산"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C51,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C51,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B52>D52,B52-D52,)","v":0},{"$f":"SUM(B53,B55,B57,B60,B63,B65,B67,B69,B72,B75)","v":0},"< 재고자산 >",{"$f":"SUM(D53,D55,D57,D60,D63,D65,D67,D69,D72,D75)","v":0},{"$f":"IF(D52>B52,D52-B52,)","v":0}]
[0,{"$f":"B54","v":0},{"$f":"'(개인)재무상태표'!A25","v":"(1) 상품"},{"$f":"D54","v":0},0]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C54,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C54,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A40","v":"1.상품"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C54,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C54,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B55>D55,B55-D55,)","v":0},{"$f":"B56","v":0},{"$f":"'(개인)재무상태표'!A26","v":"(2) 제품"},{"$f":"D56","v":0},{"$f":"IF(D55>B55,D55-B55,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C56,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C56,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A41","v":"2.제품"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C56,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C56,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B57>D57,B57-D57,)","v":0},{"$f":"SUM(B58:B59)","v":0},{"$f":"'(개인)재무상태표'!A27","v":"(3) 반제품 및 재공품"},{"$f":"SUM(D58:D59)","v":0},0]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C58,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C58,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A42","v":"3.반제품"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C58,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C58,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C59,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C59,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A43","v":"4.재공품"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C59,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C59,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B60>D60,B60-D60,)","v":0},{"$f":"SUM(B61:B62)","v":0},{"$f":"'(개인)재무상태표'!A28","v":"(4) 원재료"},{"$f":"SUM(D61:D62)","v":0},{"$f":"IF(D60>B60,D60-B60,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C61,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C61,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A46","v":"가.원재료"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C61,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C61,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C62,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C62,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A48","v":"다.기타원재료"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C62,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C62,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B63>D63,B63-D63,)","v":0},{"$f":"B64","v":0},{"$f":"'(개인)재무상태표'!A29","v":"(5) 부재료"},{"$f":"D64","v":0},{"$f":"IF(D63>B63,D63-B63,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C64,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C64,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A47","v":"나.부재료"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C64,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C64,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B65>D65,B65-D65,)","v":0},{"$f":"B66","v":0},{"$f":"'(개인)재무상태표'!A30","v":"(6) 미착상품 (미착재료)"},{"$f":"D66","v":0},{"$f":"IF(D65>B65,D65-B65,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C66,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C66,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A51","v":"9.미착상품(미착재료)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C66,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C66,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B67>D67,B67-D67,)","v":0},{"$f":"B68","v":0},{"$f":"'(개인)재무상태표'!A31","v":"(7) 건설용지"},{"$f":"D68","v":0},{"$f":"IF(D67>B67,D67-B67,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C68,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C68,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A54","v":"12.용지(건설업)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C68,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C68,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B69>D69,B69-D69,)","v":0},{"$f":"SUM(B70:B71)","v":0},{"$f":"'(개인)재무상태표'!A32","v":"(8) 완성건물"},{"$f":"SUM(D70:D71)","v":0},{"$f":"IF(D69>B69,D69-B69,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C70,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C70,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A52","v":"10.완성주택"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C70,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C70,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C71,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C71,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A55","v":"13.완성공사(주택외)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C71,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C71,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B72>D72,B72-D72,)","v":0},{"$f":"SUM(B73:B74)","v":0},{"$f":"'(개인)재무상태표'!A33","v":"(9) 미성공사"},{"$f":"SUM(D73:D74)","v":0},{"$f":"IF(D72>B72,D72-B72,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C73,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C73,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A53","v":"11.미완성주택"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C73,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C73,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C74,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C74,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A56","v":"14.미완성공사(주택외)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C74,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C74,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B75>D75,B75-D75,)","v":0},{"$f":"SUM(B76:B79)","v":0},{"$f":"'(개인)재무상태표'!A34","v":"(10) 기타"},{"$f":"SUM(D76:D79)","v":0},{"$f":"IF(D75>B75,D75-B75,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C76,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C76,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A44","v":"5.부산물"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C76,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C76,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C77,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C77,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A49","v":"7.가설재"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C77,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C77,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C78,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C78,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A50","v":"8.저장품"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C78,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C78,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C79,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C79,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!A57","v":"15.기타재고자산"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C79,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C79,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[0,{"$f":"SUM(B81,B114,B168,B188)","v":0},"<비유동자산>",{"$f":"SUM(D81,D114,D168,D188)","v":0},0]
[0,{"$f":"SUM(B93,B95,B98,B108)","v":0},"<투자자산>",{"$f":"SUM(D93,D95,D98,D108)","v":0},0]
["210mm×297mm[백상지 80g/㎡(재활용품)]"]
[]
[]
[]
["표준합계잔액시산표"]
["( 년 월 일 현재)"]
["단위: 원"]
["상 호",{"$f":"B5","v":0},"사업자등록번호","과세기간 ",{"$f":"E5","v":"1900-01-01"}]
[{"$nulls":4},{"$f":"E6","v":"9999-12-31"}]
["차 변",null,"계정과목","대 변"]
["잔 액 ","합 계",null,"합 계","잔 액"]
[{"$f":"IF(B93>D93,B93-D93,)","v":0},{"$f":"B94","v":0},{"$f":"'(개인)재무상태표'!A37","v":"(1) 장기금융상품"},{"$f":"D94","v":0},{"$f":"IF(D93>B93,D93-B93,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C94,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C94,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D19","v":"1.장기예금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C94,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C94,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[0,{"$f":"SUM(B96:B97)","v":0},{"$f":"'(개인)재무상태표'!G7","v":"(2) 장기투자증권"},{"$f":"SUM(D96:D97)","v":0},0]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C96,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C96,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D21","v":"가.매도가능증권"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C96,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C96,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C97,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C97,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D22","v":"나.만기보유증권"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C97,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C97,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[0,{"$f":"SUM(B99:B107)","v":0},{"$f":"'(개인)재무상태표'!G8","v":"(3) 장기대여금"},{"$f":"SUM(D99:D107)","v":0},{"$f":"IF(D98>B98,D98-B98,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C99,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C99,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D25","v":"가.관계회사 장기대여금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C99,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C99,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C100,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C100,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D26","v":"(대손충당금-관계회사장기대여금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C100,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C100,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C101,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C101,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D27","v":"(현재가치할인차금-관계회사장기대여금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C101,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C101,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C102,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C102,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D28","v":"나.주주ㆍ임원ㆍ종업원 장기대여금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C102,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C102,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C103,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C103,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D29","v":"(대손충당금-주주임원종업원 장기대여금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C103,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C103,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C104,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C104,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D30","v":"(현재가치할인차금 - 주주임원종업원 장기대여금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C104,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C104,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C105,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C105,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D31","v":"다.기타 장기대여금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C105,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C105,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C106,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C106,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D32","v":"(대손충당금-기타장기대여금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C106,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C106,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C107,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C107,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D33","v":"(현재가치할인차금-기타장기대여금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C107,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C107,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[0,{"$f":"SUM(B109:B113)","v":0},{"$f":"'(개인)재무상태표'!G12","v":"(4) 기타 "},{"$f":"SUM(D109:D113)","v":0},0]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C109,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C109,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D23","v":"3.지분법적용투자주식"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C109,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C109,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C110,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C110,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D35","v":"가.토지 (투자부동산)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C110,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C110,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C111,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C111,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D36","v":"나.건물 (투자부동산)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C111,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C111,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C112,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C112,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D37","v":"다.기타투자부동산"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C112,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C112,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C113,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C113,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D38","v":"6.기타투자자산"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C113,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C113,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[0,{"$f":"SUM(B115,B119,B124,B129,B134,B139,B144,B149,B154,B155,B159)","v":0},"<유형자산>",{"$f":"SUM(D115,D119,D124,D129,D134,D139,D144,D149,D154,D155,D159)","v":0},0]
[0,{"$f":"SUM(B116:B118)","v":0},{"$f":"'(개인)재무상태표'!G14","v":"(1) 토지"},{"$f":"SUM(D116:D118)","v":0},0]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C116,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C116,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D40","v":"1.토지 (유형자산)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C116,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C116,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C117,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C117,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D41","v":"(손상차손누계액-토지)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C117,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C117,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C118,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C118,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D42","v":"(정부보조금등차감액-토지)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C118,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C118,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[0,{"$f":"SUM(B120:B123)","v":0},{"$f":"'(개인)재무상태표'!G15","v":"(2) 건물 "},{"$f":"SUM(D120:D123)","v":0},0]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C120,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C120,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D43","v":"2.건물 (유형자산)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C120,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C120,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C121,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C121,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D44","v":"(감가상각누계액-건물)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C121,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C121,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C122,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C122,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D45","v":"(손상차손누계액-건물)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C122,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C122,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C123,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C123,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D46","v":"(정부보조금등차감액-건물)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C123,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C123,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[0,{"$f":"SUM(B125:B128)","v":0},{"$f":"'(개인)재무상태표'!G16","v":"(3) 구축물 (시설장치 포함)"},{"$f":"SUM(D125:D128)","v":0},0]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C125,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C125,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D47","v":"3.구축물"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C125,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C125,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C126,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C126,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D48","v":"(감가상각누계액-구축물)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C126,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C126,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
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[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C128,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C128,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D50","v":"(정부보조금등차감액-구축물)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C128,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C128,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[0,{"$f":"SUM(B130:B133)","v":0},{"$f":"'(개인)재무상태표'!G17","v":"(4) 기계장치"},{"$f":"SUM(D130:D133)","v":0},0]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C130,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C130,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D51","v":"4.기계장치"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C130,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C130,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},0]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C131,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C131,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D52","v":"(감가상각누계액-기계장치)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C131,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C131,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},0]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C132,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C132,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D53","v":"(손상차손누계액-기계장치)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C132,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C132,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},0]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C133,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C133,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D54","v":"(정부보조금등차감액-기계장치)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C133,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C133,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},0]
[{"$f":"IF(B134>D134,B134-D134,)","v":0},{"$f":"SUM(B135:B138)","v":0},{"$f":"'(개인)재무상태표'!G18","v":"(5) 선박"},{"$f":"SUM(D135:D138)","v":0},0]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C135,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C135,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D55","v":"5.선박ㆍ항공기"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C135,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C135,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C136,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C136,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D56","v":"(감가상각누계액-선박항공기)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C136,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C136,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C137,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C137,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!D57","v":"(손상차손누계액-선박항공기)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C137,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C137,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C138,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C138,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I8","v":"(정부보조금등차감액-선박항공기)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C138,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C138,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B139>D139,B139-D139,)","v":0},{"$f":"SUM(B140:B143)","v":0},{"$f":"'(개인)재무상태표'!G19","v":"(6) 건설용 장비"},{"$f":"SUM(D140:D143)","v":0},{"$f":"IF(D139>B139,D139-B139,)","v":0}]
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[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C141,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C141,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I10","v":"(감가상각누계액-건설용장비)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C141,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C141,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
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[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C143,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C143,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I12","v":"(정부보조금등차감액-건설용장비)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C143,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C143,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
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[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C145,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C145,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I13","v":"7.차량운반구"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C145,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C145,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C146,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C146,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I14","v":"(감가상각누계액-차량운반구)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C146,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C146,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C147,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C147,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I15","v":"(손상차손누계액-차량운반구)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C147,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C147,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C148,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C148,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I16","v":"(정부보조금등차감액-차량운반구)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C148,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C148,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B149>D149,B149-D149,)","v":0},{"$f":"SUM(B150:B153)","v":0},{"$f":"'(개인)재무상태표'!G21","v":"(8) 공구 및 기구 & 비품"},{"$f":"SUM(D150:D153)","v":0},{"$f":"IF(D149>B149,D149-B149,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C150,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C150,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I24","v":"10.공구ㆍ기구ㆍ비품"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C150,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C150,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C151,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C151,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I25","v":"(감가상각누계액-공구기구비품)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C151,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C151,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C152,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C152,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I26","v":"(손상차손누계액-공구기구비품)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C152,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C152,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
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[null,null,{"$f":"'(개인)재무상태표'!G22","v":"(9) 비품"}]
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[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C158,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C158,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I19","v":"(정부보조금등차감액-건설중인유형자산)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C158,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C158,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
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[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C161,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C161,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I21","v":"(감가상각누계액-시설장치)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C161,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C161,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C162,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C162,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I22","v":"(손상차손누계액-시설장치)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C162,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C162,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C163,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C163,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I23","v":"(정부보조금등차감액)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C163,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C163,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C164,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C164,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I28","v":"11.기타유형자산"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C164,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C164,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C165,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C165,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I29","v":"(감가상각누계액-기타유형자산)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C165,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C165,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C166,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C166,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I30","v":"(손상차손누계액-기타유형자산)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C166,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C166,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C167,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C167,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I31","v":"(정부보조금등차감액-기타유형자산)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C167,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C167,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B168>D168,B168-D168,)","v":0},{"$f":"SUM(B169,B171,B181,B183)","v":0},"<무형자산>",{"$f":"SUM(D169,D171,D181,D183)","v":0},{"$f":"IF(D168>B168,D168-B168,)","v":0}]
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[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C173,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C173,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I36","v":"나.상표권"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C173,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C173,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C174,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C174,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I37","v":"다.실용신안권"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C174,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C174,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C175,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C175,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I38","v":"라.의장권"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C175,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C175,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C176,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C176,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I39","v":"마.기타산업재산권"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C176,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C176,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C177,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C177,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I40","v":"3.광업권"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C177,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C177,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C178,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C178,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I41","v":"4.어업권"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C178,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C178,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C179,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C179,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I42","v":"5.차지권"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C179,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C179,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C180,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C180,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I46","v":"9.저작권"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C180,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C180,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B181>D181,B181-D181,)","v":0},{"$f":"B182","v":0},{"$f":"'(개인)재무상태표'!G28","v":"(3) 개발비"},{"$f":"D182","v":0},{"$f":"IF(D181>B181,D181-B181,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C182,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C182,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I43","v":"6.개발비"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C182,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C182,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B183>D183,B183-D183,)","v":0},{"$f":"SUM(B184:B187)","v":0},{"$f":"'(개인)재무상태표'!G29","v":"(4) 기타"},{"$f":"SUM(D184:D187)","v":0},{"$f":"IF(D183>B183,D183-B183,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C184,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C184,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I44","v":"7.사용수익기부자산가액"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C184,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C184,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C185,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C185,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I45","v":"8.소프트웨어"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C185,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C185,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C186,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C186,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I47","v":"10.제이용권"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C186,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C186,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C187,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C187,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I48","v":"11.기타무형자산"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C187,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C187,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B188>D188,B188-D188,)","v":0},{"$f":"SUM(B189,B199,B210,B220,B223,B226)","v":0},"<기타비유동자산>",{"$f":"SUM(D189,D199,D210,D220,D223,D226)","v":0},{"$f":"IF(D188>B188,D188-B188,)","v":0}]
[0,{"$f":"SUM(B190:B198)","v":0},{"$f":"'(개인)재무상태표'!G31","v":"(1) 장기매출채권"},{"$f":"SUM(D190:D198)","v":0},0]
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[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C196,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C196,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!I57","v":"다.장기기타매출채권"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C196,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C196,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C197,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C197,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L8","v":"(대손충당금-장기기타매출채권)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C197,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C197,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C198,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C198,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L9","v":"(현재가치할인차금-장기기타매출채권)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C198,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C198,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B199>D199,B199-D199,)","v":0},{"$f":"SUM(B200:B201)","v":0},{"$f":"'(개인)재무상태표'!G32","v":"(2) 장기선급금"},{"$f":"SUM(D200:D201)","v":0},{"$f":"IF(D199>B199,D199-B199,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C200,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C200,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L20","v":"3.장기선급금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C200,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C200,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C201,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C201,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L21","v":"(대손충당금-장기선급금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C201,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C201,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[]
["표준합계잔액시산표"]
["( 년 월 일 현재)"]
["단위: 원"]
["상 호",{"$f":"B89","v":0},"사업자등록번호","과세기간 ",{"$f":"E89","v":"1900-01-01"}]
[{"$nulls":4},{"$f":"E90","v":"9999-12-31"}]
["차 변",null,"계정과목","대 변"]
["잔 액 ","합 계",null,"합 계","잔 액"]
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[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C213,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C213,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L13","v":"(현재가치할인차금-분양장기미수금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C213,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C213,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C214,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C214,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L14","v":"나.공사장기미수금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C214,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C214,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C215,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C215,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L15","v":"(대손충당금-공사장기미수금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C215,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C215,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C216,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C216,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L16","v":"(현재가치할인차금-공사장기미수금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C216,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C216,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C217,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C217,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L17","v":"다.기타장기미수금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C217,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C217,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C218,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C218,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L18","v":"(대손충당금-기타장기미수금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C218,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C218,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C219,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C219,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L19","v":"(현재가치할인차금-기타장기미수금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C219,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C219,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B220>D220,B220-D220,)","v":0},{"$f":"SUM(B221:B222)","v":0},{"$f":"'(개인)재무상태표'!G34","v":"(4) 임차보증금"},{"$f":"SUM(D221:D222)","v":0},{"$f":"IF(D220>B220,D220-B220,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C221,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C221,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L23","v":"가.임차보증금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C221,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C221,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C222,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C222,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L24","v":"(대손충당금-임차보증금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C222,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C222,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B223>D223,B223-D223,)","v":0},{"$f":"SUM(B224:B225)","v":0},{"$f":"'(개인)재무상태표'!G35","v":"(5) 기타보증금"},{"$f":"SUM(D224:D225)","v":0},{"$f":"IF(D223>B223,D223-B223,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C224,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C224,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L25","v":"나.기타보증금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C224,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C224,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C225,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C225,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L26","v":"(대손충당금-기타보증금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C225,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C225,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B226>D226,B226-D226,)","v":0},{"$f":"SUM(B227:B228)","v":0},{"$f":"'(개인)재무상태표'!G36","v":"(6) 기타"},{"$f":"SUM(D227:D228)","v":0},{"$f":"IF(D226>B226,D226-B226,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C227,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C227,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L27","v":"5.이연법인세자산 (기타비유동자산)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C227,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C227,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C228,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C228,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L28","v":"6.기타비유동자산"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C228,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C228,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B229>D229,B229-D229,)","v":0},{"$f":"SUM(B230,B234,B238,B242,B246,B251,B253,B260,B266)","v":0},"<유동부채>",{"$f":"SUM(D230,D234,D238,D242,D246,D251,D253,D260,D266)","v":0},{"$f":"IF(D229>B229,D229-B229,)","v":0}]
[0,{"$f":"SUM(B231:B233)","v":0},{"$f":"'(개인)재무상태표'!N8","v":"1. 단기차입금"},{"$f":"SUM(D231:D233)","v":0},0]
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[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C233,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C233,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L38","v":"다.기타 단기차입금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C233,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C233,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
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[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C235,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C235,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L32","v":"가.외상매입금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C235,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C235,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C236,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C236,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L33","v":"나.지급어음"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C236,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C236,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C237,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C237,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L34","v":"다.기타매입채무"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C237,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C237,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B238>D238,B238-D238,)","v":0},{"$f":"SUM(B239:B241)","v":0},{"$f":"'(개인)재무상태표'!N10","v":"3. 선수금"},{"$f":"SUM(D239:D241)","v":0},{"$f":"IF(D238>B238,D238-B238,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C239,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C239,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L44","v":"가.분양선수금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C239,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C239,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C240,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C240,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L45","v":"나.공사선수금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C240,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C240,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C241,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C241,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L46","v":"다.기타 선수금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C241,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C241,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B242>D242,B242-D242,)","v":0},{"$f":"SUM(B243:B245)","v":0},{"$f":"'(개인)재무상태표'!N11","v":"4. 미지급금"},{"$f":"SUM(D243:D245)","v":0},{"$f":"IF(D242>B242,D242-B242,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C243,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C243,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L40","v":"가.미지급법인세"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C243,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C243,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C244,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C244,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L41","v":"나.미지급배당금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C244,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C244,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C245,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C245,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L42","v":"다.기타미지급금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C245,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C245,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B246>D246,B246-D246,)","v":0},{"$f":"SUM(B247:B250)","v":0},{"$f":"'(개인)재무상태표'!N12","v":"5. 예수금"},{"$f":"SUM(D247:D250)","v":0},{"$f":"IF(D246>B246,D246-B246,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C247,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C247,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L48","v":"가.부가가치세예수금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C247,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C247,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C248,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C248,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L49","v":"나.제세예수금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C248,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C248,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C249,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C249,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L50","v":"다.예수보증금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C249,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C249,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C250,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C250,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L51","v":"라.기타예수금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C250,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C250,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B251>D251,B251-D251,)","v":0},{"$f":"B252","v":0},{"$f":"'(개인)재무상태표'!N13","v":"6. 미지급비용"},{"$f":"D252","v":0},{"$f":"IF(D251>B251,D251-B251,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C252,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C252,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L52","v":"6.미지급비용"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C252,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C252,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B253>D253,B253-D253,)","v":0},{"$f":"SUM(B254:B259)","v":0},{"$f":"'(개인)재무상태표'!N14","v":"7. 유동성장기부채"},{"$f":"SUM(D254:D259)","v":0},{"$f":"IF(D253>B253,D253-B253,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C254,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C254,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L55","v":"가.유동성장기차입금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C254,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C254,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C255,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C255,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L56","v":"(현재가치할인차금-유동성장기차입금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C255,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C255,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C256,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C256,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L57","v":"나.유동성사채"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C256,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C256,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C257,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C257,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q8","v":"(현재가치할인차금-유동성사채)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C257,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C257,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C258,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C258,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q9","v":"다.기타유동성장기부채"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C258,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C258,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C259,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C259,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q10","v":"(현재가치할인차금-기타유동성장기부채)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C259,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C259,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B260>D260,B260-D260,)","v":0},{"$f":"SUM(B261:B265)","v":0},{"$f":"'(개인)재무상태표'!N15","v":"8. 유동성충당부채"},{"$f":"SUM(D261:D265)","v":0},{"$f":"IF(D260>B260,D260-B260,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C261,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C261,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q12","v":"가.단기공사손실충당부채"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C261,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C261,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C262,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C262,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q13","v":"나.단기제품보증충당부채"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C262,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C262,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C263,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C263,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q14","v":"다.단기반품추정충당부채"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C263,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C263,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C264,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C264,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q15","v":"라.단기하자보수충당부채"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C264,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C264,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C265,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C265,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q16","v":"마.단기기타충당부채"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C265,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C265,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B266>D266,B266-D266,)","v":0},{"$f":"SUM(B267:B269)","v":0},{"$f":"'(개인)재무상태표'!N16","v":"9. 기타"},{"$f":"SUM(D267:D269)","v":0},{"$f":"IF(D266>B266,D266-B266,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C267,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C267,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!L53","v":"7.선수수익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C267,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C267,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C268,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C268,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q17","v":"10.이연법인세부채(유동부채)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C268,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C268,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C269,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C269,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q18","v":"11.기타유동부채"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C269,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C269,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[0,{"$f":"SUM(B271,B278,B285,B289,B292,B294,B296,B298,B304,B315)","v":0},"<비유동부채>",{"$f":"SUM(D271,D278,D285,D289,D292,D294,D296,D298,D304,D315)","v":0},0]
[0,{"$f":"SUM(B272:B277)","v":0},{"$f":"'(개인)재무상태표'!N18","v":"1. 장기차입금"},{"$f":"SUM(D272:D277)","v":0},0]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C272,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C272,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q25","v":"가.관계회사 장기차입금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C272,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C272,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C273,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C273,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q26","v":"(현재가치할인차금-관계회사장기차입금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C273,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C273,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C274,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C274,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q27","v":"나.주주ㆍ임원ㆍ종업원 장기차입금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C274,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C274,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C275,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C275,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q28","v":"(현재가치할인차금-주주임원종업원장기차입금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C275,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C275,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C276,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C276,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q29","v":"다.기타 장기차입금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C276,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C276,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C277,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C277,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q30","v":"(현재가치할인차금-기타장기차입금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C277,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C277,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
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[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C280,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C280,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q33","v":"(현재가치할인차금-장기외상매입금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C280,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C280,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C281,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C281,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q34","v":"나.장기지급어음"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C281,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C281,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C282,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C282,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q35","v":"(현재가치할인차금-장기지급어음)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C282,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C282,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C283,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C283,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q36","v":"다.장기기타매입채무"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C283,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C283,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C284,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C284,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q37","v":"(현재가치할인차금-장기기타매입채무)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C284,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C284,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B285>D285,B285-D285,)","v":0},{"$f":"SUM(B286:B288)","v":0},{"$f":"'(개인)재무상태표'!N23","v":"3. 장기선수금"},{"$f":"SUM(D286:D288)","v":0},{"$f":"IF(D285>B285,D285-B285,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C286,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C286,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q41","v":"가.장기분양선수금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C286,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C286,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C287,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C287,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q42","v":"나.장기공사선수금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C287,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C287,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C288,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C288,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q43","v":"다.장기기타선수금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C288,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C288,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B289>D289,B289-D289,)","v":0},{"$f":"SUM(B290:B291)","v":0},{"$f":"'(개인)재무상태표'!N24","v":"4. 장기미지급금"},{"$f":"SUM(D290:D291)","v":0},{"$f":"IF(D289>B289,D289-B289,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C290,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C290,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q38","v":"5.장기미지급금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C290,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C290,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C291,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C291,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q39","v":"(현재가치할인차금-장기미지급금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C291,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C291,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B292>D292,B292-D292,)","v":0},{"$f":"B293","v":0},{"$f":"'(개인)재무상태표'!N25","v":"5. 임대보증금"},{"$f":"D293","v":0},{"$f":"IF(D292>B292,D292-B292,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C293,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C293,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q57","v":"12.장기임대보증금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C293,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C293,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B294>D294,B294-D294,)","v":0},{"$f":"B295","v":0},{"$f":"'(개인)재무상태표'!N26","v":"6. 기타보증금"},{"$f":"D295","v":0},{"$f":"IF(D294>B294,D294-B294,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C295,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C295,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!T8","v":"13.장기기타보증금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C295,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C295,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B296>D296,B296-D296,)","v":0},{"$f":"B297","v":0},{"$f":"'(개인)재무상태표'!N27","v":"7. 퇴직급여충당부채 "},{"$f":"D297","v":0},{"$f":"IF(D296>B296,D296-B296,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C297,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C297,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q44","v":"7.퇴직급여충당부채"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C297,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C297,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B298>D298,B298-D298,)","v":0},{"$f":"SUM(B299:B303)","v":0},{"$f":"'(개인)재무상태표'!N28","v":"8. 기타충당부채"},{"$f":"SUM(D299:D303)","v":0},{"$f":"IF(D298>B298,D298-B298,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C299,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C299,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q50","v":"가.장기공사손실충당부채"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C299,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C299,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C300,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C300,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q51","v":"나.장기제품보증충당부채"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C300,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C300,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C301,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C301,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q52","v":"다.장기반품추정충당부채"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C301,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C301,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C302,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C302,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q53","v":"라.장기하자보수충당부채"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C302,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C302,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C303,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C303,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q54","v":"마.장기기타충당부채"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C303,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C303,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B304>D304,B304-D304,)","v":0},{"$f":"B305","v":0},{"$f":"'(개인)재무상태표'!N29","v":"9. 제준비금"},{"$f":"D305","v":0},{"$f":"IF(D304>B304,D304-B304,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C305,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C305,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q55","v":"10.제준비금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C305,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C305,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[]
[]
["표준합계잔액시산표"]
["( 년 월 일 현재)"]
["단위: 원"]
["상 호",{"$f":"B206","v":0},"사업자등록번호","과세기간 ",{"$f":"E206","v":"1900-01-01"}]
[{"$nulls":4},{"$f":"E207","v":"9999-12-31"}]
["차 변",null,"계정과목","대 변"]
["잔 액 ","합 계",null,"합 계","잔 액"]
[{"$f":"IF(B315>D315,B315-D315,)","v":0},{"$f":"SUM(B316:B325)","v":0},{"$f":"'(개인)재무상태표'!N30","v":"10. 기타"},{"$f":"SUM(D316:D325)","v":0},{"$f":"IF(D315>B315,D315-B315,)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C316,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C316,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q20","v":"1.사채"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C316,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C316,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C317,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C317,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q21","v":"(현재가치할인차금-사채)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C317,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C317,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C318,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C318,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q22","v":"2.전환사채등신종사채"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C318,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C318,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C319,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C319,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q23","v":"(현재가치할인차금-전환사채등신종사채)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C319,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C319,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C320,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C320,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q45","v":"8.퇴직연금미지급금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C320,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C320,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C321,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C321,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q46","v":"(국민연금전환금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C321,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C321,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C322,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C322,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q47","v":"(퇴직보험예치금)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C322,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C322,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C323,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C323,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q48","v":"(퇴직연금운용자산)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C323,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C323,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C324,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C324,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!Q56","v":"11.이연법인세부채(비유동부채)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C324,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C324,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C325,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C325,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)재무상태표'!T9","v":"14.기타비유동부채"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C325,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C325,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUM(B327:B353)","v":0},"<자본>",{"$f":"SUM(D327:D353)","v":0},{"$f":"D326-B326","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C327,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C327,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"1.보통주자본금",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C327,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C327,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C328,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C328,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"2.우선주자본금",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C328,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C328,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C329,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C329,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"1.주식발행초과금",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C329,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C329,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C330,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C330,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"2.감자차익",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C330,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C330,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C331,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C331,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"3.합병차익",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C331,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C331,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C332,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C332,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"4.자기주식처분이익",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C332,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C332,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C333,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C333,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"5.재평가적립금",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C333,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C333,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C334,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C334,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"6.기타자본잉여금",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C334,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C334,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C335,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C335,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"1.주식할인발행차금",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C335,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C335,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C336,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C336,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"2.감자차손",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C336,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C336,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C337,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C337,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"3.자기주식",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C337,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C337,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C338,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C338,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"4.미교부주식배당금",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C338,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C338,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C339,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C339,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"5.자기주식처분손실",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C339,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C339,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C340,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C340,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"6.부의지분법자본변동",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C340,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C340,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C341,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C341,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"7.주식매수선택권",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C341,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C341,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C342,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C342,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"8.기타자본조정",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C342,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C342,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C343,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C343,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"1.매도가능증권평가손익",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C343,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C343,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C344,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C344,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"2.해외사업환산손익",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C344,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C344,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C345,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C345,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"3.지분법자본변동",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C345,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C345,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C346,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C346,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"4.파생상품평가손익",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C346,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C346,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C347,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C347,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"5.재평가잉여금",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C347,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C347,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C348,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C348,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"6.기타 포괄손익누계액",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C348,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C348,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C349,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C349,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"1.이익준비금",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C349,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C349,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C350,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C350,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"2.재무구조개선적립금",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C350,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C350,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C351,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C351,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"3.「조세특례제한법상」준비금",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C351,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C351,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C352,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C352,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"4.기타임의적립금",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C352,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C352,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C353,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C353,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},"5.미처분이익잉여금(미처리결손금)",{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C353,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C353,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[{"$f":"IF(B354>D354,B354-D354,)","v":0},{"$f":"SUM(B355,B373,B379,B400,B450,B489,B519)","v":0},"<손익>",{"$f":"SUM(D355,D373,D379,D400,D450,D489,D519)","v":0},{"$f":"IF(D354>B354,D354-B354,)","v":0}]
[null,0,"매출액",{"$f":"SUM(D356:D372)-SUM(B356:B372)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C356,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C356,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A9","v":"가.국내상품매출"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C356,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C356,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C357,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C357,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A10","v":"나.수출상품매출"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C357,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C357,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C358,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C358,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A12","v":"가.국내제품매출"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C358,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C358,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C359,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C359,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A13","v":"나.수출제품매출"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C359,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C359,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C360,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C360,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A15","v":"가.국내공사수입"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C360,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C360,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C361,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C361,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A16","v":"나.해외공사수입"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C361,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C361,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C362,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C362,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A18","v":"가.국내운송수입"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C362,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C362,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C363,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C363,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A19","v":"나.해외운송수입"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C363,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C363,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C364,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C364,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A21","v":"가.국내임대수입"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C364,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C364,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C365,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C365,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A22","v":"나.해외임대수입"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C365,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C365,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C366,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C366,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A24","v":"가.국내분양수입"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C366,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C366,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C367,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C367,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A25","v":"나.해외분양수입"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C367,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C367,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C368,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C368,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A27","v":"가.국내사용료ㆍ로열티수입"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C368,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C368,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C369,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C369,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A28","v":"나.해외사용료ㆍ로열티수입"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C369,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C369,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C370,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C370,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A29","v":"8.지분법이익(지주회사)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C370,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C370,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C371,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C371,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A30","v":"9.기타매출"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C371,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C371,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C372,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C372,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A31","v":"가."},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C372,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C372,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUM(B374:B378)-SUM(D374:D378)","v":0},"상품매출원가",0]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C374,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C374,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A34","v":"1.상품기초재고액 "},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C374,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C374,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C375,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C375,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A35","v":"2.상품당기매입원가"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C375,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C375,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C376,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C376,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A36","v":"3.상품관세환급금(-)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C376,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C376,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C377,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C377,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A37","v":"4.상품기말재고액 "},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C377,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C377,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C378,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C378,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A38","v":"5.상품타계정대체액 "},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C378,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C378,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUM(B380:B399)","v":0},"제조ㆍ공사ㆍ분양ㆍ기타원가",{"$f":"SUM(D380:D399)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C380,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C380,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A40","v":"1.제조기초재고액"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C380,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C380,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C381,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C381,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A41","v":"2.제조당기총원가(명세별첨)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C381,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C381,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C382,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C382,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A42","v":"3.제품관세환급금(-)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C382,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C382,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C383,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C383,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A43","v":"4.제조기말재고액"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C383,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C383,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C384,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C384,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A44","v":"5.제조타계정대체액"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C384,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C384,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C385,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C385,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A46","v":"1.공사기초재고액"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C385,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C385,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C386,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C386,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A47","v":"2.공사당기총원가(명세별첨)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C386,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C386,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C387,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C387,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A48","v":"3.공사기말재고액"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C387,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C387,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C388,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C388,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A49","v":"4.공사타계정대체액"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C388,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C388,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C389,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C389,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A50","v":"(4)운송원가"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C389,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C389,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C390,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C390,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A51","v":"(5)임대원가"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C390,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C390,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C391,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C391,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A53","v":"1.분양원가 기초재고액"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C391,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C391,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C392,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C392,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A54","v":"2.분양원가 당기총원가(명세별첨)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C392,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C392,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C393,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C393,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A55","v":"3.분양원가 기말재고액"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C393,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C393,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C394,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C394,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!A56","v":"4.분양원가 타계정대체액 "},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C394,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C394,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C395,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C395,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E7","v":"(7)지분법손실(지주회사)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C395,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C395,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C396,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C396,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E9","v":"1.기타매출원가 기초재고액"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C396,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C396,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C397,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C397,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E10","v":"2.기타매출원가 당기총원가(명세별첨)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C397,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C397,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C398,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C398,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E11","v":"3.기타매출원가 기말재고액"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C398,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C398,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C399,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C399,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E12","v":"4.기타매출원가 타계정대체액"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C399,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C399,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUM(B401:B449)-SUM(D401:D449)","v":0},"판매비와관리비",0]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C401,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C401,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E16","v":"가.임원급여"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C401,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C401,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C402,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C402,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E17","v":"나.직원급여"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C402,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C402,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C403,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C403,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E18","v":"다.임원상여금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C403,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C403,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C404,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C404,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E19","v":"라.직원상여금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C404,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C404,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C405,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C405,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E20","v":"마.기타 (일용급여 등)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C405,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C405,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C406,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C406,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E22","v":"가.임원퇴직급여"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C406,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C406,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C407,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C407,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E23","v":"나.직원퇴직급여"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C407,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C407,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
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[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C409,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C409,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E25","v":"3.보험료"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C409,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C409,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C410,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C410,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E26","v":"4.복리후생비"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C410,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C410,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C411,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C411,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E27","v":"5.여비교통비"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C411,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C411,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C412,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C412,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E29","v":"가.부동산임차료"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C412,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C412,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C413,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C413,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E30","v":"나.차량ㆍ중기임차료(리스료 포함)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C413,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C413,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C414,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C414,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E31","v":"다.기타임차료(리스료 포함)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C414,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C414,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C415,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C415,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E32","v":"7.접대비"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C415,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C415,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
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[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C417,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C417,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E35","v":"가.영업권상각비"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C417,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C417,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C418,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C418,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E36","v":"나.기타무형자산상각비"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C418,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C418,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C419,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C419,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E37","v":"10.세금과공과"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C419,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C419,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C420,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C420,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E38","v":"11.광고선전비(판매촉진비 포함)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C420,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C420,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C421,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C421,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E39","v":"12.견본비"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C421,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C421,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C422,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C422,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E40","v":"13.차량유지비(유류비 포함)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C422,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C422,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C423,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C423,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E41","v":"14.연구비"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C423,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C423,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C424,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C424,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E42","v":"15.경상개발비"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C424,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C424,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C425,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C425,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E43","v":"16.대손상각비(충당금전입액포함) (매출원가)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C425,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C425,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
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[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C427,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C427,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E46","v":"가.국내수주비"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C427,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C427,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
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[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C429,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C429,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E49","v":"가.국내자문료"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C429,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C429,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C430,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C430,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E50","v":"나.해외자문료"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C430,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C430,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C431,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C431,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E52","v":"가.국내지급수수료"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C431,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C431,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C432,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C432,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E53","v":"나.해외지급수수료"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C432,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C432,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C433,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C433,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E54","v":"21.판매수수료"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C433,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C433,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C434,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C434,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E55","v":"22.소모품비"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C434,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C434,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C435,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C435,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!E56","v":"23.통신비"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C435,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C435,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
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[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C437,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C437,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J8","v":"25.보관료"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C437,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C437,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C438,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C438,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J9","v":"26.건물ㆍ시설관리비(수선비 제외)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C438,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C438,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C439,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C439,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J10","v":"27.수선비"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C439,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C439,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C440,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C440,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J11","v":"28.수도광열비(전기료 제외)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C440,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C440,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C441,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C441,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J12","v":"29.전기료"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C441,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C441,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C442,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C442,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J13","v":"30.인쇄비"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C442,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C442,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C443,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C443,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J14","v":"31.교육훈련비"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C443,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C443,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C444,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C444,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J15","v":"32.특허권등 사용료"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C444,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C444,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C445,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C445,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J16","v":"33.수출입제비용"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C445,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C445,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
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[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C447,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C447,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J19","v":"가.국내외주용역비"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C447,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C447,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C448,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C448,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J20","v":"나.해외외주용역비"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C448,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C448,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C449,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C449,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J21","v":"36.기타 판관비"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C449,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C449,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,0,"영업외수익",{"$f":"SUM(D451:D488)-SUM(B451:B488)","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C451,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C451,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J24","v":"1.이자수익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C451,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C451,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C452,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C452,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J25","v":"2.배당금수익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C452,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C452,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C453,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C453,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J26","v":"3.임대료"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C453,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C453,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C454,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C454,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J28","v":"가.단기매매증권처분이익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C454,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C454,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C455,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C455,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J29","v":"나.매도가능증권처분이익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C455,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C455,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C456,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C456,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J30","v":"다.지분법적용투자주식처분이익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C456,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C456,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
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[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C458,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C458,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J32","v":"6.단기투자자산평가이익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C458,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C458,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C459,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C459,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J33","v":"7.외환차익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C459,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C459,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C460,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C460,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J34","v":"8.외화환산이익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C460,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C460,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C461,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C461,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J35","v":"9.지분법이익 (영업외)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C461,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C461,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C462,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C462,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J37","v":"가.매도가능증권손상차손환입 (영업외수익)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C462,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C462,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C463,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C463,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J38","v":"나.만기보유증권손상차손환입 (영업외수익)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C463,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C463,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C464,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C464,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J40","v":"가.파생상품평가이익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C464,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C464,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C465,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C465,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J41","v":"나.파생상품거래이익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C465,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C465,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C466,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C466,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J42","v":"다.기타파생상품이익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C466,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C466,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C467,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C467,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J43","v":"12.투자부동산처분이익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C467,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C467,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C468,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C468,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J45","v":"가.토지처분이익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C468,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C468,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C469,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C469,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J46","v":"나.건물처분이익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C469,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C469,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C470,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C470,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J47","v":"다.기계장치처분이익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C470,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C470,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C471,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C471,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J48","v":"라.기타유형자산처분이익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C471,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C471,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C472,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C472,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J49","v":"14.무형자산처분이익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C472,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C472,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C473,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C473,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J50","v":"15.사채상환이익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C473,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C473,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C474,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C474,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J51","v":"16.법인세환급액"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C474,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C474,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C475,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C475,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J52","v":"17.충당금ㆍ준비금환입"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C475,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C475,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C476,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C476,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J53","v":"18.전기오류수정이익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C476,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C476,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C477,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C477,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J54","v":"19.자산수증이익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C477,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C477,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C478,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C478,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J55","v":"20.채무면제(조정)이익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C478,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C478,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C479,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C479,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!J56","v":"21.보험차익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C479,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C479,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C480,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C480,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N8","v":"가.국내수수료수익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C480,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C480,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C481,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C481,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N9","v":"나.해외수수료수익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C481,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C481,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C482,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C482,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N11","v":"가.국내사용료ㆍ로열티수익(영업외)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C482,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C482,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C483,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C483,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N12","v":"나.해외사용료ㆍ로열티수익 (영업외)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C483,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C483,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C484,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C484,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N13","v":"24.정부보조금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C484,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C484,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C485,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C485,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N14","v":"25.판매장려금수익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C485,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C485,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C486,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C486,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N15","v":"26.위약금ㆍ보상금ㆍ배상금수익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C486,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C486,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C487,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C487,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N16","v":"27.상각채권추심이익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C487,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C487,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C488,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C488,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N17","v":"28.기타 영업외수익"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C488,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C488,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUM(B490:B518)-SUM(D490:D518)","v":0},"영업외비용",0]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C490,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C490,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N19","v":"1.이자비용"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C490,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C490,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C491,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C491,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N20","v":"2.기타대손상각비 (영업외)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C491,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C491,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C492,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C492,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N22","v":"가.단기매매증권처분손실"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C492,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C492,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C493,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C493,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N23","v":"나.매도가능증권처분손실"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C493,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C493,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C494,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C494,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N24","v":"다.지분법적용투자주식처분손실"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C494,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C494,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C495,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C495,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N25","v":"4.매출채권처분손실"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C495,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C495,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C496,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C496,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N26","v":"5.단기투자자산평가손실"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C496,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C496,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C497,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C497,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N27","v":"6.재고자산감모손실"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C497,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C497,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C498,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C498,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N28","v":"7.외환차손"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C498,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C498,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C499,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C499,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N29","v":"8.외화환산손실"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C499,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C499,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C500,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C500,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N30","v":"9.지분법손실 (영업외)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C500,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C500,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C501,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C501,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N32","v":"가.매도가능증권손상차손 (영업외비용)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C501,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C501,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C502,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C502,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N33","v":"나.만기보유증권손상차손 (영업외비용)"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C502,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C502,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C503,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C503,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N35","v":"가.파생상품평가손실"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C503,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C503,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C504,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C504,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N36","v":"나.파생상품거래손실"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C504,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C504,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C505,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C505,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N37","v":"다.기타파생상품손실"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C505,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C505,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C506,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C506,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N38","v":"12.투자부동산처분손실"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C506,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C506,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C507,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C507,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N40","v":"가.토지처분손실"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C507,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C507,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C508,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C508,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N41","v":"나.건물처분손실"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C508,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C508,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C509,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C509,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N42","v":"다.기계장치처분손실"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C509,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C509,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C510,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C510,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N43","v":"라.기타유형자산처분손실"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C510,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C510,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C511,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C511,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N44","v":"14.무형자산처분손실"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C511,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C511,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C512,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C512,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N45","v":"15.기부금"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C512,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C512,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C513,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C513,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N46","v":"16.사채상환손실"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C513,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C513,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C514,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C514,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N47","v":"17.위약금ㆍ보상금ㆍ배상금비용"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C514,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C514,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C515,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C515,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N48","v":"18.기타충당금ㆍ준비금전입"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C515,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C515,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C516,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C516,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N49","v":"19.전기오류수정손실"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C516,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C516,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C517,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C517,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N50","v":"20.재해손실"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C517,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C517,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,C518,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,C518,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0},{"$f":"'(법인)손익계산서'!N51","v":"21.기타 영업외비용"},{"$f":"SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,C518,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,C518,장부!$B$3:$B$1048576,IF($B$5=0,\"*\",$B$5),장부!$A$3:$A$1048576,IF($E$5=0,\">=\"&1,\">=\"&$E$5),장부!$A$3:$A$1048576,IF($E$6=0,\">=\"&1,\"<=\"&$E$6))","v":0}]
[null,{"$f":"IF('(법인)손익계산서'!Q54>0,'(법인)손익계산서'!Q54,0)","v":0},"당기순손익",{"$f":"IF('(법인)손익계산서'!Q54<0,-('(법인)손익계산서'!Q54),0)","v":0}]
[{"$f":"SUM(A489,A450,A400,A379,A373,A355,A326,A270,A229,A80,A9)","v":0},{"$f":"SUM(B354,B326,B270,B229,B80,B9)","v":0},"합계",{"$f":"SUM(D354,D326,D270,D229,D80,D9)","v":0},{"$f":"SUM(E489,E450,E400,E379,E373,E355,E326,E270,E229,E80,E9)","v":0}]
[]
["↑↑↑↑↑↑↑↑↑↑↑"]
["결산후 합계잔액시산표 (국세청신고용)\n결산전 합계잔액시산표 (오류 검토용)"]
["↓↓↓↓↓↓↓↓↓↓↓↓↓"]
[]
["*** 결산 전 확인용 합계 ***\n(아래의 차/대변 값이 같으면 장부가 잘 쓰여진 것 ==> 결산 진행!!  결산 후에는 위가 같아져야 함)"]
[{"$f":"A520-A519+D519","v":0},{"$f":"B520-B519","v":0},"합계",{"$f":"D520-D519","v":0},{"$f":"E520-E519+B519","v":0}]

{"sheet":"계정과목","index":9,"n_rows":471,"n_cols":9,"rows_kept":471}
["용도","분류(상)","분류(하)","계정과목(상)","계정과목(하)","계정과목(장부)","국세청계정과목","거래의요소","내용"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산",{"$f":"'(법인)재무상태표'!A10","v":"1.현금 및 현금성자산"},null,"현금",{"$f":"D2","v":"1.현금 및 현금성자산"},"자산","한국은행 발행의 주화나 지폐, 통화대용증권(자기앞수표) 등"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산",{"$f":"'(법인)재무상태표'!A10","v":"1.현금 및 현금성자산"},null,"현금과부족",{"$f":"D3","v":"1.현금 및 현금성자산"},"자산","현금의 실제액과 장부상 금액의 차액을 처리하는 계정. 현금과부족 계정은 그 원인이 밝혀지는 경우 해당 계정과목으로 바꾼다."]
["재무상태표","Ⅰ.유동자산","(1)당좌자산",{"$f":"'(법인)재무상태표'!A11","v":"2.단기예금"},null,"당좌예금","2.단기예금","자산","운영자금을 은행에 예입하고 은행으로 하여금 영업상의 지급을 맡게 해서 현금지급의 착오나 도난을 방지하기 위한 예금으로 이자가 붙지 않는 것이 특징이다."]
["재무상태표","Ⅰ.유동자산","(1)당좌자산",{"$f":"'(법인)재무상태표'!A11","v":"2.단기예금"},null,"보통예금","2.단기예금","자산","예입과 인출을 자유로이 할 목적의 보통예금이나 저축예금"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산",{"$f":"'(법인)재무상태표'!A10","v":"1.현금 및 현금성자산"},null,"현금성자산","1.현금 및 현금성자산","자산","취득 시 만기 또는 상환일이 3개월 이내인 채권, 상환우선주, 판매채 등"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산",{"$f":"'(법인)재무상태표'!A10","v":"1.현금 및 현금성자산"},null,"현금 및 현금성자산","1.현금 및 현금성자산","자산","현금, 당좌예금, 보통예금, 현금성자산의 합계액"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산",{"$f":"'(법인)재무상태표'!A11","v":"2.단기예금"},null,"단기금융상품","2.단기예금","자산","1년 이내의 정기예금.정기적금 개설 또는 양도성예금증서 등을 매입"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산",{"$f":"'(법인)재무상태표'!A11","v":"2.단기예금"},null,"단기예금","2.단기예금","자산"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산",{"$f":"'(법인)재무상태표'!A12","v":"3.유가증권"},{"$f":"'(법인)재무상태표'!A13","v":"가.단기매매증권"},"단기매매증권",{"$f":"E10","v":"가.단기매매증권"},"자산"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산",{"$f":"'(법인)재무상태표'!A12","v":"3.유가증권"},{"$f":"'(법인)재무상태표'!A13","v":"가.단기매매증권"},"단기매매금융자산",{"$f":"E11","v":"가.단기매매증권"},"자산"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산",{"$f":"'(법인)재무상태표'!A12","v":"3.유가증권"},{"$f":"'(법인)재무상태표'!A13","v":"가.단기매매증권"},"단기투자증권",{"$f":"E12","v":"가.단기매매증권"},"자산","단기간의 시세차익을 얻기 위하여 구입한 주식.채권 등(시장성)"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산",{"$f":"'(법인)재무상태표'!A12","v":"3.유가증권"},{"$f":"'(법인)재무상태표'!A14","v":"나.유동성매도가능증권"},"유동성매도가능증권",{"$f":"E13","v":"나.유동성매도가능증권"},"자산"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산",{"$f":"'(법인)재무상태표'!A12","v":"3.유가증권"},{"$f":"'(법인)재무상태표'!A15","v":"다.유동성만기보유증권"},"유동성만기보유증권",{"$f":"E14","v":"다.유동성만기보유증권"},"자산"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","4.매출채권",{"$f":"'(법인)재무상태표'!A17","v":"가.외상매출금"},"매출채권",{"$f":"E15","v":"가.외상매출금"},"자산","일반적인 상거래에서 발생한 외상매출금과 받을어음의 합계액"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","4.매출채권",{"$f":"'(법인)재무상태표'!A17","v":"가.외상매출금"},"외상매출금","가.외상매출금","자산","거래처와의 일반적 상거래에서 발생한 영업상의 미수금 (신용카드매출, 할부판매채권)을 처리하는 계정 / 상품(제품)을 매출하고 대금은 외상으로 한 경우(일반적인 상거래)"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","4.매출채권",{"$f":"'(법인)재무상태표'!A18","v":"(대손충당금-외상매출금)"},"외상매출금대손충당금","(대손충당금-외상매출금)","자산","일반적 상거래에서 발생한 채권을 어음으로 받고 차후에 동 어음으로 재화나 용역을 수취할 수 있는 권리를 나타내기 위한 계정"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","4.매출채권",{"$f":"'(법인)재무상태표'!A19","v":"나.받을어음"},"받을어음","나.받을어음","자산","상품(제품)을 매출하고 타인이 발행한 약속어음을 받을 경우"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","4.매출채권",{"$f":"'(법인)재무상태표'!A20","v":"(대손충당금-받을어음)"},"받을어음대손충당금","(대손충당금-받을어음)","자산","채권 중 회수가 불가능하다고 판단되는 부분에 대해 손실 가능성을 추정해서 자산에서 차감해서 비용으로 계상하는 평가성 충당금의 일종."]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","4.매출채권",{"$f":"'(법인)재무상태표'!A21","v":"다.기타매출채권"},"기타매출채권","다.기타매출채권","자산"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","4.매출채권",{"$f":"'(법인)재무상태표'!A22","v":"(대손충당금-기타매출채권)"},"기타매출채권대손충당금","(대손충당금-기타매출채권)","자산"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","5.단기대여금",{"$f":"'(법인)재무상태표'!A24","v":"가.관계회사단기대여금"},"관계회사단기대여금","가.관계회사단기대여금","자산"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","5.단기대여금",{"$f":"'(법인)재무상태표'!A25","v":"(대손충당금-관계회사단기대여금)"},"관계회사단기대여금대손충당금","(대손충당금-관계회사단기대여금)","자산"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","5.단기대여금",{"$f":"'(법인)재무상태표'!A26","v":"나.주주ㆍ임원ㆍ종업원 단기대여금"},"임원단기대여금","나.주주ㆍ임원ㆍ종업원 단기대여금","자산"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","5.단기대여금",{"$f":"'(법인)재무상태표'!A26","v":"나.주주ㆍ임원ㆍ종업원 단기대여금"},"종업원단기대여금","나.주주ㆍ임원ㆍ종업원 단기대여금","자산","종업원 가불"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","5.단기대여금",{"$f":"'(법인)재무상태표'!A26","v":"나.주주ㆍ임원ㆍ종업원 단기대여금"},"주주단기대여금","나.주주ㆍ임원ㆍ종업원 단기대여금","자산"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","5.단기대여금",{"$f":"'(법인)재무상태표'!A27","v":"(대손충당금-주주ㆍ임원ㆍ종업원 단기대여금)"},"주주임원종업원단기대여금대손충당금","(대손충당금-주주ㆍ임원ㆍ종업원 단기대여금)","자산"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","5.단기대여금",{"$f":"'(법인)재무상태표'!A28","v":"다.기타 단기대여금"},"단기대여금","다.기타 단기대여금","자산","1년이내에 회수 조건으로 대여한 금전"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","5.단기대여금",{"$f":"'(법인)재무상태표'!A28","v":"다.기타 단기대여금"},"기타단기대여금",{"$f":"E29","v":"다.기타 단기대여금"},"자산"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","5.단기대여금",{"$f":"'(법인)재무상태표'!A29","v":"(대손충당금-기타단기대여금)"},"기타단기대여금대손충당금","(대손충당금-기타단기대여금)","자산"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","6.미수금",{"$f":"'(법인)재무상태표'!A31","v":"가.분양미수금"},"분양미수금","가.분양미수금","자산"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","6.미수금",{"$f":"'(법인)재무상태표'!A32","v":"(대손충당금-분양미수금)"},"분양미수금대손충당금","(대손충당금-분양미수금)","자산"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","6.미수금",{"$f":"'(법인)재무상태표'!A33","v":"나.공사미수금"},"공사미수금","나.공사미수금","자산"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","6.미수금",{"$f":"'(법인)재무상태표'!A34","v":"(대손충당금-공사미수금)"},"공사미수금대손충당금","(대손충당금-공사미수금)","자산"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","6.미수금",{"$f":"'(법인)재무상태표'!A35","v":"다.기타 미수금"},"미수금","다.기타 미수금","자산","일반적 상거래 이외에서 발생한 외상거래(정상적인 상거래가 아님)"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","6.미수금",{"$f":"'(법인)재무상태표'!A35","v":"다.기타 미수금"},"기타미수금","다.기타 미수금","자산"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산","6.미수금",{"$f":"'(법인)재무상태표'!A36","v":"(대손충당금-기타미수금)"},"기타미수금대손충당금","(대손충당금-기타미수금)","자산"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산",{"$f":"'(법인)재무상태표'!A37","v":"7.선급금"},null,"선급금",{"$f":"D38","v":"7.선급금"},"자산","상품이나 제품 등의 재고자산 구입시 납품에 앞서 대금의 일부 또는 전부를 미리 지급하는 금액"]
["재무상태표","Ⅰ.유동자산","(1)당좌자산",{"$f":"'(법인)재무상태표'!A38","v":"8.기타당좌자산"},null,"기타당좌자산",{"$f":"D39","v":"8.기타당좌자산"},"자산"]
["재무상태표","Ⅰ.유동자산","(2)재고자산",{"$f":"'(법인)재무상태표'!A40","v":"1.상품"},null,"상품",{"$f":"D40","v":"1.상품"},"자산","판매를 목적으로 구입한 원료, 재료 등"]
["재무상태표","Ⅰ.유동자산","(2)재고자산",{"$f":"'(법인)재무상태표'!A41","v":"2.제품"},null,"제품",{"$f":"D41","v":"2.제품"},"자산","판매를 목적으로 기업 내에서 제조한 제화"]
["재무상태표","Ⅰ.유동자산","(2)재고자산",{"$f":"'(법인)재무상태표'!A42","v":"3.반제품"},null,"반제품",{"$f":"D42","v":"3.반제품"},"자산","자가 제조한 중간제품과 부분품 등. 반제품은 제품이 2개 이상의 공정을 거쳐서 완성되는 경우에 1개 또는 수개의 공정을 종료하였으나 아직 미완성제품의 단계에 있는 중간생산물을 처리하는 계정이다. 완성품은 아니지만 그대로 매각(=부분품)되든지 또는 다음의 공정에 투입할 수 있는 물품(=중간제품)을 처리하는 계정과목이다."]
["재무상태표","Ⅰ.유동자산","(2)재고자산",{"$f":"'(법인)재무상태표'!A43","v":"4.재공품"},null,"재공품","4.재공품","자산","제품제조를 위하여 생산 공정(과정)에 있는 재화"]
["재무상태표","Ⅰ.유동자산","(2)재고자산",{"$f":"'(법인)재무상태표'!A44","v":"5.부산물"},null,"부산물","5.부산물","자산"]
["재무상태표","Ⅰ.유동자산","(2)재고자산","6.원재료(원자재)",{"$f":"'(법인)재무상태표'!A46","v":"가.원재료"},"원재료",{"$f":"E45","v":"가.원재료"},"자산","제품제조의 목적으로 구입한 원료, 재료 등"]
["재무상태표","Ⅰ.유동자산","(2)재고자산","6.원재료(원자재)",{"$f":"'(법인)재무상태표'!A47","v":"나.부재료"},"부재료",{"$f":"E46","v":"나.부재료"},"자산","제품제조의 목적으로 구입한 원료, 재료 등"]
["재무상태표","Ⅰ.유동자산","(2)재고자산","6.원재료(원자재)",{"$f":"'(법인)재무상태표'!A48","v":"다.기타원재료"},"기타원재료","다.기타원재료","자산"]
["재무상태표","Ⅰ.유동자산","(2)재고자산",{"$f":"'(법인)재무상태표'!A49","v":"7.가설재"},null,"가설재",{"$f":"D48","v":"7.가설재"},"자산"]
["재무상태표","Ⅰ.유동자산","(2)재고자산",{"$f":"'(법인)재무상태표'!A50","v":"8.저장품"},null,"저장품",{"$f":"D49","v":"8.저장품"},"자산","저장품(또는 소무품)은 생산과정이나 서비스를 제공하는데 사용될 소모품, 소모공구기구, 비품 및 수선용 부분품 등의 보관 물품을 말한다."]
["재무상태표","Ⅰ.유동자산","(2)재고자산",{"$f":"'(법인)재무상태표'!A51","v":"9.미착상품(미착재료)"},null,"미착상품","9.미착상품(미착재료)","자산","외국 등 먼 곳에서 상품을 매입해서 수송과정 중에 있는 상푸믈 말하며, 현재 회사 창고에 보관중인 상품과 구별하기 위해 사용하는 계정과목으로 주로 무역업에서 사용하는 계정과목"]
["재무상태표","Ⅰ.유동자산","(2)재고자산",{"$f":"'(법인)재무상태표'!A51","v":"9.미착상품(미착재료)"},null,"미착품","9.미착상품(미착재료)","자산"]
["재무상태표","Ⅰ.유동자산","(2)재고자산",{"$f":"'(법인)재무상태표'!A51","v":"9.미착상품(미착재료)"},null,"미착재료","9.미착상품(미착재료)","자산"]
["재무상태표","Ⅰ.유동자산","(2)재고자산",{"$f":"'(법인)재무상태표'!A52","v":"10.완성주택"},null,"완성주택","10.완성주택","자산"]
["재무상태표","Ⅰ.유동자산","(2)재고자산",{"$f":"'(법인)재무상태표'!A53","v":"11.미완성주택"},null,"미완성주택","11.미완성주택","자산"]
["재무상태표","Ⅰ.유동자산","(2)재고자산",{"$f":"'(법인)재무상태표'!A54","v":"12.용지(건설업)"},null,"용지(건설업)","12.용지(건설업)","자산"]
["재무상태표","Ⅰ.유동자산","(2)재고자산",{"$f":"'(법인)재무상태표'!A55","v":"13.완성공사(주택외)"},null,"완성공사(주택외)","13.완성공사(주택외)","자산"]
["재무상태표","Ⅰ.유동자산","(2)재고자산",{"$f":"'(법인)재무상태표'!A56","v":"14.미완성공사(주택외)"},null,"미완성공사(주택외)","14.미완성공사(주택외)","자산"]
["재무상태표","Ⅰ.유동자산","(2)재고자산",{"$f":"'(법인)재무상태표'!A57","v":"15.기타재고자산"},null,"기타재고자산","15.기타재고자산","자산"]
["재무상태표","Ⅰ.유동자산","(2)재고자산",{"$f":"'(법인)재무상태표'!A57","v":"15.기타재고자산"},null,"소모품","15.기타재고자산","자산","일반적으로 내용연수가 1년 미만이고 취득원가가 소액인 것으로, 기계생산 또는 기타 제품제조의 보조적 수단이 되는 것. 재고자산으로 취급되는 소모품은 원칙적으로 1년간 사용함으로써 자산가치가 소멸되는 것이어야 하지만 유형자산으로 취급해서 감가상각을 하는 것이 사실상 의미가 없다고 인정되는 것을 그 대상으로 한다."]
["재무상태표","Ⅰ.유동자산","(3)기타유동자산",{"$f":"'(법인)재무상태표'!D9","v":"1.미수수익"},null,"미수수익","1.미수수익","자산","기업이 외부에서 용역제공을 이미 완료한 결과 당기에 수익은 이미 발생했지만 용역에 대한 대가를 아직 받지 못한 경우의 수익으로 국공채이자, 국공채의 보유로 인한 기간경과 이자, 사채이자 미수금, 예금/적금이자 미수이자, 임대료 미수금, 정기예금 기간경과로 발생한 이자, 정기적금 기간이자로 발생한 이자 등을 말한다."]
["재무상태표","Ⅰ.유동자산","(3)기타유동자산",{"$f":"'(법인)재무상태표'!D10","v":"2.선급비용"},null,"선급비용","2.선급비용","자산","아직 제공되지 않은 용역에 대해서 지급된 대가로서 일정 기간동안 특정서비스를 받을 수 있는 권리 또는 청구권으로써 고용보험료, 광고료, 보증금보험료, 산재보험료, 임차료, 지급이자, 기간미경과분, 임차자산 도시가스설치비용과 인테리어 (임차인이 부담 시) 비용은 장기선급비용으로 처리 후 임차기간동안 나누어서 임차료로 대체처리한다.\n선급금과의 차이: 선급비용은 계속적으로 용역의 제공을 받을 계약을 체결하고 현금이 거래될 경우 그 지출액 중에서 결산일에 이르기까지 아직 제공받지 못한 용역에 대응하는 부분."]
["재무상태표","Ⅰ.유동자산","(3)기타유동자산",{"$f":"'(법인)재무상태표'!D11","v":"3.이연법인세자산 (기타유동자산)"},null,"이연법인세자산(기타유동자산)","3.이연법인세자산 (기타유동자산)","자산"]
["재무상태표","Ⅰ.유동자산","(3)기타유동자산","4.기타유동자산",{"$f":"'(법인)재무상태표'!D13","v":"가.선급법인세"},"선급법인세",{"$f":"E63","v":"가.선급법인세"},"자산","선납세금은 소득세나 법인세의 중간예납세액, 원천징수 당한 세액 등 세금이 확정되기 전에 미리 낸 세금을 말한다. 따라서 원천징수 대상소득을 지급받을 경우에는 반드시 동 세금에 대해서 선납세금을 인식해 주어야 한다."]
["재무상태표","Ⅰ.유동자산","(3)기타유동자산","4.기타유동자산",{"$f":"'(법인)재무상태표'!D14","v":"나.부가가치세대급금"},"부가가치세대급금",{"$f":"E64","v":"나.부가가치세대급금"},"자산","물건이나 용역을 구입할 때 상대방에게 지불하는 부가가치세 부담분, 부가세 \n\n즉,매입을 할때 발생하는 부가가치세액"]
["재무상태표","Ⅰ.유동자산","(3)기타유동자산","4.기타유동자산",{"$f":"'(법인)재무상태표'!D15","v":"다.선급관세"},"선급관세","다.선급관세","자산"]
["재무상태표","Ⅰ.유동자산","(3)기타유동자산","4.기타유동자산",{"$f":"'(법인)재무상태표'!D16","v":"라.기타유동자산"},"기타유동자산","라.기타유동자산","자산"]
["재무상태표","Ⅰ.유동자산","(3)기타유동자산","4.기타유동자산",{"$f":"'(법인)재무상태표'!D16","v":"라.기타유동자산"},"가지급금","라.기타유동자산","자산","주로 임직원의 가불이나 출장비 미정산 등 지출 원인이 명확하지 않은 금액으로써 그 원인이 밝혀지기 전에 임시로 설정해둔 계정과목. (실무상 결리담당자들은 속칭 '메모'란 용어를 자주 씀)"]
["재무상태표","Ⅰ.유동자산","(3)기타유동자산","4.기타유동자산",{"$f":"'(법인)재무상태표'!D16","v":"라.기타유동자산"},"전도금","라.기타유동자산","자산","회사의 사업장이 여러 개가 있을 경우 사업장의 운영경비를 충당하기 위해서 본사에서 지사나 영업소, 대리점 등에 보내주는 경비를 처리하는 계정."]
["재무상태표","II.비유동자산","(1)투자자산",{"$f":"'(법인)재무상태표'!D19","v":"1.장기예금"},null,"장기예금",{"$f":"D69","v":"1.장기예금"},"자산","만기일이 1년 이후에 도래하는 금융상품, 연금저축, 장기적금"]
["재무상태표","II.비유동자산","(1)투자자산",{"$f":"'(법인)재무상태표'!D19","v":"1.장기예금"},null,"장기금융상품",{"$f":"D70","v":"1.장기예금"},"자산"]
["재무상태표","II.비유동자산","(1)투자자산","2.장기투자증권",{"$f":"'(법인)재무상태표'!D21","v":"가.매도가능증권"},"매도가능증권","가.매도가능증권","자산","장기보유목적이거나 시장성 없는 유가증권(매도가능증권, 만기보유증권)"]
["재무상태표","II.비유동자산","(1)투자자산","2.장기투자증권",{"$f":"'(법인)재무상태표'!D22","v":"나.만기보유증권"},"만기보유증권","나.만기보유증권","자산"]
["재무상태표","II.비유동자산","(1)투자자산",{"$f":"'(법인)재무상태표'!D23","v":"3.지분법적용투자주식"},null,"지분법적용투자주식",{"$f":"D73","v":"3.지분법적용투자주식"},"자산"]
["재무상태표","II.비유동자산","(1)투자자산","4.장기대여금",{"$f":"'(법인)재무상태표'!D25","v":"가.관계회사 장기대여금"},"관계회사장기대여금",{"$f":"E74","v":"가.관계회사 장기대여금"},"자산"]
["재무상태표","II.비유동자산","(1)투자자산","4.장기대여금",{"$f":"'(법인)재무상태표'!D26","v":"(대손충당금-관계회사장기대여금)"},"관계회사장기대여금대손충당금",{"$f":"E75","v":"(대손충당금-관계회사장기대여금)"},"자산"]
["재무상태표","II.비유동자산","(1)투자자산","4.장기대여금",{"$f":"'(법인)재무상태표'!D27","v":"(현재가치할인차금-관계회사장기대여금)"},"관계회사장기대여금현재가치할인차금","(현재가치할인차금-관계회사장기대여금)","자산"]
["재무상태표","II.비유동자산","(1)투자자산","4.장기대여금",{"$f":"'(법인)재무상태표'!D28","v":"나.주주ㆍ임원ㆍ종업원 장기대여금"},"주주임원종업원장기대여금","나.주주ㆍ임원ㆍ종업원 장기대여금","자산"]
["재무상태표","II.비유동자산","(1)투자자산","4.장기대여금",{"$f":"'(법인)재무상태표'!D29","v":"(대손충당금-주주임원종업원 장기대여금)"},"주주임원종업원대손충당금","(대손충당금-주주임원종업원 장기대여금)","자산"]
["재무상태표","II.비유동자산","(1)투자자산","4.장기대여금",{"$f":"'(법인)재무상태표'!D30","v":"(현재가치할인차금 - 주주임원종업원 장기대여금)"},"주주임원종업원현재가치할인차금","(현재가치할인차금 - 주주임원종업원 장기대여금)","자산"]
["재무상태표","II.비유동자산","(1)투자자산","4.장기대여금",{"$f":"'(법인)재무상태표'!D31","v":"다.기타 장기대여금"},"장기대여금","다.기타 장기대여금","자산","민법상의 금전소비대차계약 및 준소비대차계약에 의해서 기업의 여유자금을 타인에게 대여하는 경우에 그 회수기간이 재무상태표일로부터 1년 이내에 도래하지 않는 것을 처리하는 계정. "]
["재무상태표","II.비유동자산","(1)투자자산","4.장기대여금",{"$f":"'(법인)재무상태표'!D31","v":"다.기타 장기대여금"},"기타장기대여금",{"$f":"E81","v":"다.기타 장기대여금"},"자산"]
["재무상태표","II.비유동자산","(1)투자자산","4.장기대여금",{"$f":"'(법인)재무상태표'!D32","v":"(대손충당금-기타장기대여금)"},"기타장기대여금대손충당금",{"$f":"E82","v":"(대손충당금-기타장기대여금)"},"자산"]
["재무상태표","II.비유동자산","(1)투자자산","4.장기대여금",{"$f":"'(법인)재무상태표'!D33","v":"(현재가치할인차금-기타장기대여금)"},"기타장기대여금현재가치할인차금","(현재가치할인차금-기타장기대여금)","자산"]
["재무상태표","II.비유동자산","(1)투자자산","5.투자부동산",{"$f":"'(법인)재무상태표'!D35","v":"가.토지 (투자부동산)"},"토지(투자부동산)",{"$f":"E84","v":"가.토지 (투자부동산)"},"자산","기업이 자신의 영업목적을 위해서 영업용으로 사용하고 있는 부지로서 대지, 임야, 전답, 잡종지 등을 말한다. (공장, 사무소, 주차장, 사택, 운동장 등의 부지 및 개발부담금)"]
["재무상태표","II.비유동자산","(1)투자자산","5.투자부동산",{"$f":"'(법인)재무상태표'!D36","v":"나.건물 (투자부동산)"},"건물(투자부동산)","나.건물 (투자부동산)","자산","토지위에 건설된 공작물로써 지붕이나 둘레 벽을 갖추고 있는 사무실, 점포, 공장 및 냉난방, 전기, 통신, 조명, 통풍 및 이에 부수되는 설비 (공장, 사무실, 영업소, 기숙사, 사택, 차고, 창고, 건물 부속설비, 점포 등과 건물 본체 이외에 이에 부수되는 전기시설, 배수, 급수, 위생 세면대, 가스설비, 냉난방보일러, 승강기 및 감리료, 건설기간중의 보험료, 건설자금이자, 등록세, 취득세 등"]
["재무상태표","II.비유동자산","(1)투자자산","5.투자부동산",{"$f":"'(법인)재무상태표'!D37","v":"다.기타투자부동산"},"기타투자부동산","다.기타투자부동산","자산","임대수익이나 시세차익 또는 두가지 모두를 얻기 위해 소유자나 금융리스의 이용자가 보유하고 있는 부동산"]
["재무상태표","II.비유동자산","(1)투자자산",{"$f":"'(법인)재무상태표'!D38","v":"6.기타투자자산"},null,"기타투자자산",{"$f":"D87","v":"6.기타투자자산"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!D40","v":"1.토지 (유형자산)"},null,"토지",{"$f":"D88","v":"1.토지 (유형자산)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!D40","v":"1.토지 (유형자산)"},{"$f":"'(법인)재무상태표'!D41","v":"(손상차손누계액-토지)"},"토지손상차손누계액",{"$f":"E89","v":"(손상차손누계액-토지)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!D40","v":"1.토지 (유형자산)"},{"$f":"'(법인)재무상태표'!D42","v":"(정부보조금등차감액-토지)"},"토지정부보조금등차감액",{"$f":"E90","v":"(정부보조금등차감액-토지)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!D43","v":"2.건물 (유형자산)"},null,"건물",{"$f":"D91","v":"2.건물 (유형자산)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!D43","v":"2.건물 (유형자산)"},{"$f":"'(법인)재무상태표'!D44","v":"(감가상각누계액-건물)"},"건물감가상각누계액",{"$f":"E92","v":"(감가상각누계액-건물)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!D43","v":"2.건물 (유형자산)"},{"$f":"'(법인)재무상태표'!D45","v":"(손상차손누계액-건물)"},"건물손상차손누계액",{"$f":"E93","v":"(손상차손누계액-건물)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!D43","v":"2.건물 (유형자산)"},{"$f":"'(법인)재무상태표'!D46","v":"(정부보조금등차감액-건물)"},"건물정부보조금등차감액","(정부보조금등차감액-건물)","자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!D47","v":"3.구축물"},null,"구축물",{"$f":"D95","v":"3.구축물"},"자산","토지위에 정착된 건물 이외에 교량, 안벽, 부교, 궤도, 저수지, 갱도, 굴뚝, 정원 설비 및 기타의 토목설비 또는 공작물 등 (화단, 가로등, 다리, 정원, 철탑, 포장도로, 가스저장소, 갱도, 건물 취득시 내부인테리어 비용(임차인), 교량, 굴뚝, 궤도, 간판, 리모델링"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!D47","v":"3.구축물"},{"$f":"'(법인)재무상태표'!D48","v":"(감가상각누계액-구축물)"},"구축물감가상각누계액","(감가상각누계액-구축물)","자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!D47","v":"3.구축물"},{"$f":"'(법인)재무상태표'!D49","v":"(손상차손누계액-구축물)"},"구축물손상차손누계액","(손상차손누계액-구축물)","자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!D47","v":"3.구축물"},{"$f":"'(법인)재무상태표'!D50","v":"(정부보조금등차감액-구축물)"},"구축물정부보조금등차감액","(정부보조금등차감액-구축물)","자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!D51","v":"4.기계장치"},null,"기계장치",{"$f":"D99","v":"4.기계장치"},"자산","동력 등의 힘을 이용해서 물리적 화학적으로 원/부재료를 가공제품으로 변환시키는 각종 제조설비 또는 작업장치 (가반식 컨베어, 공작기기, 기중기, 디젤파일햄머, 배사관, 베처플랜트, 아스팔트플랜트, 측량용 카메라, 컨베이어(콘베어))"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!D51","v":"4.기계장치"},{"$f":"'(법인)재무상태표'!D52","v":"(감가상각누계액-기계장치)"},"기계장치감가상각누계액",{"$f":"E100","v":"(감가상각누계액-기계장치)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!D51","v":"4.기계장치"},{"$f":"'(법인)재무상태표'!D53","v":"(손상차손누계액-기계장치)"},"기계장치손상차손누계액",{"$f":"E101","v":"(손상차손누계액-기계장치)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!D51","v":"4.기계장치"},{"$f":"'(법인)재무상태표'!D54","v":"(정부보조금등차감액-기계장치)"},"기계장치정부보조금등차감액","(정부보조금등차감액-기계장치)","자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!D55","v":"5.선박ㆍ항공기"},null,"선박",{"$f":"D103","v":"5.선박ㆍ항공기"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!D55","v":"5.선박ㆍ항공기"},null,"항공기",{"$f":"D104","v":"5.선박ㆍ항공기"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!D55","v":"5.선박ㆍ항공기"},{"$f":"'(법인)재무상태표'!D56","v":"(감가상각누계액-선박항공기)"},"선박항공기감가상각누계액",{"$f":"E105","v":"(감가상각누계액-선박항공기)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!D55","v":"5.선박ㆍ항공기"},{"$f":"'(법인)재무상태표'!D57","v":"(손상차손누계액-선박항공기)"},"선박항공기손상차손누계액",{"$f":"E106","v":"(손상차손누계액-선박항공기)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!D55","v":"5.선박ㆍ항공기"},{"$f":"'(법인)재무상태표'!I8","v":"(정부보조금등차감액-선박항공기)"},"선박항공기정부보조금등차감액",{"$f":"E107","v":"(정부보조금등차감액-선박항공기)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I9","v":"6.건설용장비"},null,"건설용장비",{"$f":"D108","v":"6.건설용장비"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I9","v":"6.건설용장비"},{"$f":"'(법인)재무상태표'!I10","v":"(감가상각누계액-건설용장비)"},"건설용장비감가상각누계액",{"$f":"E109","v":"(감가상각누계액-건설용장비)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I9","v":"6.건설용장비"},{"$f":"'(법인)재무상태표'!I11","v":"(손상차손누계액-건설용장비)"},"건설용장비손상차손누계액",{"$f":"E110","v":"(손상차손누계액-건설용장비)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I9","v":"6.건설용장비"},{"$f":"'(법인)재무상태표'!I12","v":"(정부보조금등차감액-건설용장비)"},"건설용장비정부보조금등차감액","(정부보조금등차감액-건설용장비)","자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I13","v":"7.차량운반구"},null,"차량운반구",{"$f":"D112","v":"7.차량운반구"},"자산","영업(생산)활동에 사용하는 철도차량, 자동차 및 기타의 운반구 등"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I13","v":"7.차량운반구"},{"$f":"'(법인)재무상태표'!I14","v":"(감가상각누계액-차량운반구)"},"차량운반구감가상각누계액",{"$f":"E113","v":"(감가상각누계액-차량운반구)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I13","v":"7.차량운반구"},{"$f":"'(법인)재무상태표'!I15","v":"(손상차손누계액-차량운반구)"},"차량운반구손상차손누계액",{"$f":"E114","v":"(손상차손누계액-차량운반구)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I13","v":"7.차량운반구"},{"$f":"'(법인)재무상태표'!I16","v":"(정부보조금등차감액-차량운반구)"},"차량운반구정부보조금등차감액",{"$f":"E115","v":"(정부보조금등차감액-차량운반구)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I17","v":"8.건설중인유형자산"},null,"건설중인유형자산",{"$f":"D116","v":"8.건설중인유형자산"},"자산","유형자산의 건설을 위한 재료비, 노무비 및 경비로 하되, 건설을 위해서 지출한 도급금액을 포함한다. 또한 유형자산을 취득하기 위해서 지출한 계약금 및 중도금도 선급금이 아닌 건설중인 자산으로 처리해야 한다.\n유형자산의 건설을 위한 제비용, 도급금액, 취득한 기계\n(건설 완공되기 직전까지의 모든 제비용)"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I17","v":"8.건설중인유형자산"},{"$f":"'(법인)재무상태표'!I18","v":"(손상차손누계액-건설중인유형자산)"},"건설중인유형자산손상차손누계액",{"$f":"E117","v":"(손상차손누계액-건설중인유형자산)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I17","v":"8.건설중인유형자산"},{"$f":"'(법인)재무상태표'!I19","v":"(정부보조금등차감액-건설중인유형자산)"},"건설중인유형자산정부보조금등차감액",{"$f":"E118","v":"(정부보조금등차감액-건설중인유형자산)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I20","v":"9.시설장치"},null,"시설장치",{"$f":"D119","v":"9.시설장치"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I20","v":"9.시설장치"},{"$f":"'(법인)재무상태표'!I21","v":"(감가상각누계액-시설장치)"},"시설장치감가상각누계액",{"$f":"E120","v":"(감가상각누계액-시설장치)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I20","v":"9.시설장치"},{"$f":"'(법인)재무상태표'!I22","v":"(손상차손누계액-시설장치)"},"시설장치손상차손누계액",{"$f":"E121","v":"(손상차손누계액-시설장치)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I20","v":"9.시설장치"},{"$f":"'(법인)재무상태표'!I23","v":"(정부보조금등차감액)"},"시설장치정부보조금등차감액",{"$f":"E122","v":"(정부보조금등차감액)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I24","v":"10.공구ㆍ기구ㆍ비품"},null,"공구",{"$f":"D123","v":"10.공구ㆍ기구ㆍ비품"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I24","v":"10.공구ㆍ기구ㆍ비품"},null,"기구",{"$f":"D124","v":"10.공구ㆍ기구ㆍ비품"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I24","v":"10.공구ㆍ기구ㆍ비품"},null,"비품","10.공구ㆍ기구ㆍ비품","자산","영업용으로 사용하는 책상, 의자, 컴퓨터, 응접세트, 금고 등"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I24","v":"10.공구ㆍ기구ㆍ비품"},null,"사무용비품","10.공구ㆍ기구ㆍ비품","자산","내용연수가 1년 이상이고 일정금액 이상의 사무용품을 처리하는 계정. 그러나 그 금액이 소액인 경우에는 이를 소모품비로 처리한 후 기말에 남는것에 대해서는 저장품 계정으로 대체해야한다."]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I24","v":"10.공구ㆍ기구ㆍ비품"},null,"집기","10.공구ㆍ기구ㆍ비품","자산","기업이 소유하고 있으면서 자기의 경영목적을 위해서 사용하고 있는 내용연수 1년 이상인 제조용 제공구와 제 기구(공기구) 및 사무용 집기를 처리하는 계정"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I24","v":"10.공구ㆍ기구ㆍ비품"},null,"공구기구비품","10.공구ㆍ기구ㆍ비품","자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I24","v":"10.공구ㆍ기구ㆍ비품"},{"$f":"'(법인)재무상태표'!I25","v":"(감가상각누계액-공구기구비품)"},"공구기구비품감가상각누계액",{"$f":"E129","v":"(감가상각누계액-공구기구비품)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I24","v":"10.공구ㆍ기구ㆍ비품"},{"$f":"'(법인)재무상태표'!I26","v":"(손상차손누계액-공구기구비품)"},"공구기구비품손상차손누계액",{"$f":"E130","v":"(손상차손누계액-공구기구비품)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I24","v":"10.공구ㆍ기구ㆍ비품"},{"$f":"'(법인)재무상태표'!I27","v":"(정부보조금등차감액-공구기구비품)"},"공구기구비품정부보조금등차감액",{"$f":"E131","v":"(정부보조금등차감액-공구기구비품)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I28","v":"11.기타유형자산"},null,"기타유형자산",{"$f":"D132","v":"11.기타유형자산"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I28","v":"11.기타유형자산"},{"$f":"'(법인)재무상태표'!I29","v":"(감가상각누계액-기타유형자산)"},"기타유형자산감가상각누계액",{"$f":"E133","v":"(감가상각누계액-기타유형자산)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I28","v":"11.기타유형자산"},{"$f":"'(법인)재무상태표'!I30","v":"(손상차손누계액-기타유형자산)"},"기타유형자산손상차손누계액",{"$f":"E134","v":"(손상차손누계액-기타유형자산)"},"자산"]
["재무상태표","II.비유동자산","(2)유형자산",{"$f":"'(법인)재무상태표'!I28","v":"11.기타유형자산"},{"$f":"'(법인)재무상태표'!I31","v":"(정부보조금등차감액-기타유형자산)"},"기타유형자산정부보조금등차감액","(정부보조금등차감액-기타유형자산)","자산"]
["재무상태표","II.비유동자산","(3)무형자산",{"$f":"'(법인)재무상태표'!I33","v":"1.영업권"},null,"영업권",{"$f":"D136","v":"1.영업권"},"자산","합병 등을 통하여 유상으로 취득한 무형의 권리"]
["재무상태표","II.비유동자산","(3)무형자산","2.산업재산권",{"$f":"'(법인)재무상태표'!I35","v":"가.특허권"},"특허권",{"$f":"E137","v":"가.특허권"},"자산"]
["재무상태표","II.비유동자산","(3)무형자산","2.산업재산권",{"$f":"'(법인)재무상태표'!I36","v":"나.상표권"},"상표권",{"$f":"E138","v":"나.상표권"},"자산"]
["재무상태표","II.비유동자산","(3)무형자산","2.산업재산권",{"$f":"'(법인)재무상태표'!I37","v":"다.실용신안권"},"실용신안권","다.실용신안권","자산"]
["재무상태표","II.비유동자산","(3)무형자산","2.산업재산권",{"$f":"'(법인)재무상태표'!I38","v":"라.의장권"},"의장권","라.의장권","자산"]
["재무상태표","II.비유동자산","(3)무형자산","2.산업재산권",{"$f":"'(법인)재무상태표'!I39","v":"마.기타산업재산권"},"기타산업재산권","마.기타산업재산권","자산"]
["재무상태표","II.비유동자산","(3)무형자산",{"$f":"'(법인)재무상태표'!I40","v":"3.광업권"},null,"광업권",{"$f":"D142","v":"3.광업권"},"자산","일정한 광구(광산)에서 광물을 채굴하여 취득할 수 있는 권리"]
["재무상태표","II.비유동자산","(3)무형자산",{"$f":"'(법인)재무상태표'!I41","v":"4.어업권"},null,"어업권",{"$f":"D143","v":"4.어업권"},"자산","일정수면에서 어업을 경영할 수 있는 권리"]
["재무상태표","II.비유동자산","(3)무형자산",{"$f":"'(법인)재무상태표'!I42","v":"5.차지권"},null,"치지권","5.차지권","자산"]
["재무상태표","II.비유동자산","(3)무형자산",{"$f":"'(법인)재무상태표'!I43","v":"6.개발비"},null,"개발비","6.개발비","자산","신제품, 신기술 등의 개발비용"]
["재무상태표","II.비유동자산","(3)무형자산",{"$f":"'(법인)재무상태표'!I44","v":"7.사용수익기부자산가액"},null,"사용수익기부자산가액","7.사용수익기부자산가액","자산"]
["재무상태표","II.비유동자산","(3)무형자산",{"$f":"'(법인)재무상태표'!I45","v":"8.소프트웨어"},null,"소프트웨어","8.소프트웨어","자산"]
["재무상태표","II.비유동자산","(3)무형자산",{"$f":"'(법인)재무상태표'!I46","v":"9.저작권"},null,"저작권","9.저작권","자산"]
["재무상태표","II.비유동자산","(3)무형자산",{"$f":"'(법인)재무상태표'!I47","v":"10.제이용권"},null,"제이용권","10.제이용권","자산"]
["재무상태표","II.비유동자산","(3)무형자산",{"$f":"'(법인)재무상태표'!I48","v":"11.기타무형자산"},null,"기타무형자산","11.기타무형자산","자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산","1.장기매출채권",{"$f":"'(법인)재무상태표'!I51","v":"가.장기외상매출금"},"장기매출채권",{"$f":"E151","v":"가.장기외상매출금"},"자산","일반적 상거래에서 발생한 장기의 외상매출금 및 받을어음"]
["재무상태표","II.비유동자산","(4)기타비유동자산","1.장기매출채권",{"$f":"'(법인)재무상태표'!I51","v":"가.장기외상매출금"},"장기외상매출금",{"$f":"E152","v":"가.장기외상매출금"},"자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산","1.장기매출채권",{"$f":"'(법인)재무상태표'!I52","v":"(대손충당금-장기외상매출금)"},"장기외상매출금대손충당금",{"$f":"E153","v":"(대손충당금-장기외상매출금)"},"자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산","1.장기매출채권",{"$f":"'(법인)재무상태표'!I53","v":"(현재가치할인차금-장기외상매출금)"},"장기외상매출금현재가치할인차금",{"$f":"E154","v":"(현재가치할인차금-장기외상매출금)"},"자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산","1.장기매출채권",{"$f":"'(법인)재무상태표'!I54","v":"나.장기받을어음"},"받을장기어음",{"$f":"E155","v":"나.장기받을어음"},"자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산","1.장기매출채권",{"$f":"'(법인)재무상태표'!I55","v":"(대손충당금-장기받을어음)"},"받을장기어음대손충당금","(대손충당금-장기받을어음)","자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산","1.장기매출채권",{"$f":"'(법인)재무상태표'!I56","v":"(현재가치할인차금-장기받을어음)"},"받을장기어음현재가치할인차금","(현재가치할인차금-장기받을어음)","자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산","1.장기매출채권",{"$f":"'(법인)재무상태표'!I57","v":"다.장기기타매출채권"},"장기기타매출채권","다.장기기타매출채권","자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산","1.장기매출채권",{"$f":"'(법인)재무상태표'!L8","v":"(대손충당금-장기기타매출채권)"},"장기기타매출채권대손충당금","(대손충당금-장기기타매출채권)","자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산","1.장기매출채권",{"$f":"'(법인)재무상태표'!L9","v":"(현재가치할인차금-장기기타매출채권)"},"장기기타매출채권현재가치할인차금","(현재가치할인차금-장기기타매출채권)","자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산","2.장기미수금",{"$f":"'(법인)재무상태표'!L11","v":"가.분양장기미수금"},"분양장기미수금","가.분양장기미수금","자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산","2.장기미수금",{"$f":"'(법인)재무상태표'!L12","v":"(대손충당금-분양장기미수금)"},"분양장기미수금대손충당금","(대손충당금-분양장기미수금)","자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산","2.장기미수금",{"$f":"'(법인)재무상태표'!L13","v":"(현재가치할인차금-분양장기미수금)"},"분양장기미수금현재가치할인차금","(현재가치할인차금-분양장기미수금)","자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산","2.장기미수금",{"$f":"'(법인)재무상태표'!L14","v":"나.공사장기미수금"},"공사장기미수금","나.공사장기미수금","자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산","2.장기미수금",{"$f":"'(법인)재무상태표'!L15","v":"(대손충당금-공사장기미수금)"},"공사장기미수금대손충당금","(대손충당금-공사장기미수금)","자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산","2.장기미수금",{"$f":"'(법인)재무상태표'!L16","v":"(현재가치할인차금-공사장기미수금)"},"공사장기미수금현재가치할인차금","(현재가치할인차금-공사장기미수금)","자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산","2.장기미수금",{"$f":"'(법인)재무상태표'!L17","v":"다.기타장기미수금"},"장기미수금","다.기타장기미수금","자산","일반적 상거래 이외에서 발생한 외상거래가 1년 이상인 미수금"]
["재무상태표","II.비유동자산","(4)기타비유동자산","2.장기미수금",{"$f":"'(법인)재무상태표'!L17","v":"다.기타장기미수금"},"기타장기미수금","다.기타장기미수금","자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산","2.장기미수금",{"$f":"'(법인)재무상태표'!L18","v":"(대손충당금-기타장기미수금)"},"기타장기미수금대손충당금","(대손충당금-기타장기미수금)","자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산","2.장기미수금",{"$f":"'(법인)재무상태표'!L19","v":"(현재가치할인차금-기타장기미수금)"},"기타장기미수금현재가치할인차금","(현재가치할인차금-기타장기미수금)","자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산",{"$f":"'(법인)재무상태표'!L20","v":"3.장기선급금"},null,"장기선급금",{"$f":"D171","v":"3.장기선급금"},"자산","상품(원재료)을 매입하기로 게약하고, 계약금조로 미리 지급한 금액 1년 이상인 선급금"]
["재무상태표","II.비유동자산","(4)기타비유동자산",{"$f":"'(법인)재무상태표'!L20","v":"3.장기선급금"},{"$f":"'(법인)재무상태표'!L21","v":"(대손충당금-장기선급금)"},"장기선급금대손충당금",{"$f":"E172","v":"(대손충당금-장기선급금)"},"자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산","4.보증금",{"$f":"'(법인)재무상태표'!L23","v":"가.임차보증금"},"임차보증금",{"$f":"E173","v":"가.임차보증금"},"자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산","4.보증금",{"$f":"'(법인)재무상태표'!L24","v":"(대손충당금-임차보증금)"},"임차보증금대손충당금","(대손충당금-임차보증금)","자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산","4.보증금",{"$f":"'(법인)재무상태표'!L25","v":"나.기타보증금"},"기타보증금","나.기타보증금","자산","전세권, 전신전화가입권, 임차보증금 및 영업보증금 등을 계상하는 계정.  이에는 정수기, 복사기 등 임차보증금, 무인경비(보안) 시스템 설치/이용시 보증금, 전화가입보증금(전신전화가입권), 공중전화설치보증금, 골프회원권 구입시 나중에 회수가능한 (돌려받는) 금액, 프랜차이즈 가맹비 중 나중에 회수 가능한 금액, 공탁금, 입찰보증금, 판매보증금, 하자보증금 등이 해당됨."]
["재무상태표","II.비유동자산","(4)기타비유동자산","4.보증금",{"$f":"'(법인)재무상태표'!L26","v":"(대손충당금-기타보증금)"},"기타보증금대손충당금","(대손충당금-기타보증금)","자산"]
["재무상태표","II.비유동자산","(4)기타비유동자산",{"$f":"'(법인)재무상태표'!L27","v":"5.이연법인세자산 (기타비유동자산)"},null,"이연법인세자산(기타비유동자산)",{"$f":"D177","v":"5.이연법인세자산 (기타비유동자산)"},"자산","일시적 차이로 인하여 법인세법등 법령에 의해 납부해야 할 금액이 \n법인세비용을 초과하는 비용"]
["재무상태표","II.비유동자산","(4)기타비유동자산",{"$f":"'(법인)재무상태표'!L28","v":"6.기타비유동자산"},null,"기타비유동자산",{"$f":"D178","v":"6.기타비유동자산"},"자산"]
["재무상태표","I.유동부채","1.매입채무",{"$f":"'(법인)재무상태표'!L32","v":"가.외상매입금"},null,"외상매입금",{"$f":"D179","v":"가.외상매입금"},"부채","상품(원재표)을 매입하고 대금은 외상으로 한 경우(일반적인 상거래)"]
["재무상태표","I.유동부채","1.매입채무",{"$f":"'(법인)재무상태표'!L33","v":"나.지급어음"},null,"지금어음","나.지급어음","부채"]
["재무상태표","I.유동부채","1.매입채무",{"$f":"'(법인)재무상태표'!L34","v":"다.기타매입채무"},null,"기타매입채무","다.기타매입채무","부채"]
["재무상태표","I.유동부채","1.매입채무",{"$f":"'(법인)재무상태표'!L34","v":"다.기타매입채무"},null,"매입채무","다.기타매입채무","부채","일반적인 상거래에서 발생한 외상매입금과 지급어음의 합계액 / 외상매입금은 상품 똔느 우너재료 등의 재고자산을 구입하고 동 대금을 일정기간 후에 주기로 한 경우를 말하며, 지급어음이란 상품 또는 원재료 등의 재고자산을 구입하고 그 대금을 약속어음 등의 어음으로 지급한 경우를 말한다. (매출채권: 받을어음+외상매출금 / 매입채무: 지급어음+외상매입금)"]
["재무상태표","I.유동부채","2.단기차입금",{"$f":"'(법인)재무상태표'!L36","v":"가.관계회사 단기차입금"},null,"관계회사단기차입금",{"$f":"D183","v":"가.관계회사 단기차입금"},"부채"]
["재무상태표","I.유동부채","2.단기차입금",{"$f":"'(법인)재무상태표'!L37","v":"나.주주ㆍ임원ㆍ종업원 단기차입금"},null,"주주임원종업원단기차입금",{"$f":"D184","v":"나.주주ㆍ임원ㆍ종업원 단기차입금"},"부채"]
["재무상태표","I.유동부채","2.단기차입금",{"$f":"'(법인)재무상태표'!L38","v":"다.기타 단기차입금"},null,"기타단기차입금","다.기타 단기차입금","부채"]
["재무상태표","I.유동부채","2.단기차입금",{"$f":"'(법인)재무상태표'!L38","v":"다.기타 단기차입금"},null,"단기차입금","다.기타 단기차입금","부채","1년 이내에 상환 조건으로 빌려온 금전 / 금융기관 차입금, 주주/임원/종업원의 단기차입금, 어음단기차임금, 당좌차월, 신용카드 현금서비스, 마이너스통장 마이너스 사용액, 대표자 가수금 등과 같이 금융기관이나 개인으로부터 돈을 빌려오고 사용 후 1년 이내에 갚아야 하는 돈 (남에게 돈을 빌려주는 경우: 대여금 / 빌려 쓴 경우: 차입금)"]
["재무상태표","I.유동부채","2.단기차입금",{"$f":"'(법인)재무상태표'!L38","v":"다.기타 단기차입금"},null,"가수금","다.기타 단기차입금","부채","가지급금과 반대로 회사의 경비가 부족해서 대표이사 등 경영진이나 대주주가 회사에 자금을 제공한 경우라든지, 출처가 불분명한 회사의 입금액을 처리하는 일시적인 계정과목 / 입금자가 불분명한 금액"]
["재무상태표","I.유동부채","3.미지급금",{"$f":"'(법인)재무상태표'!L40","v":"가.미지급법인세"},null,"미지급법인세","가.미지급법인세","부채","회계연도 말 현재 당해 회계연도에 부담해야할 법이세와 소득할지방소득세 미납부 금액"]
["재무상태표","I.유동부채","3.미지급금",{"$f":"'(법인)재무상태표'!L41","v":"나.미지급배당금"},null,"미지급배당금","나.미지급배당금","부채","주주총회에서 배당선언이 된 배당금으로 아직 지급이 안된 배당금"]
["재무상태표","I.유동부채","3.미지급금",{"$f":"'(법인)재무상태표'!L42","v":"다.기타미지급금"},null,"미지급금","다.기타미지급금","부채","미지급이자, 미지급사채이자, 미지급급여, 미지급임차료, 미지급보험료 등과 같이 일정한 게약에 따라 계속적으로 용역을 제공받고 있는 경우에 이미 제공받은 용역에 대해서 결산일 현재 아직 그 대가의 지급이 끝나지 않는 경우 처리하는 계정 (미지급비용/미지급금/선급비용/부채성충당금 구분 주의)"]
["재무상태표","I.유동부채","3.미지급금",{"$f":"'(법인)재무상태표'!L42","v":"다.기타미지급금"},null,"기타미지급금","다.기타미지급금","부채"]
["재무상태표","I.유동부채","4.선수금",{"$f":"'(법인)재무상태표'!L44","v":"가.분양선수금"},null,"분양선수금","가.분양선수금","부채"]
["재무상태표","I.유동부채","4.선수금",{"$f":"'(법인)재무상태표'!L45","v":"나.공사선수금"},null,"공사선수금","나.공사선수금","부채"]
["재무상태표","I.유동부채","4.선수금",{"$f":"'(법인)재무상태표'!L46","v":"다.기타 선수금"},null,"기타선수금","다.기타 선수금","부채"]
["재무상태표","I.유동부채","4.선수금",{"$f":"'(법인)재무상태표'!L46","v":"다.기타 선수금"},null,"선수금","다.기타 선수금","부채","상품(제품)을 매출하기로 계약하고 계약금조로 미리 받은 금액 / 거래처로부터 상품 또는 제품을 주문받고 제공하기 전에 미리 받은 대금"]
["재무상태표","I.유동부채","5.예수금",{"$f":"'(법인)재무상태표'!L48","v":"가.부가가치세예수금"},null,"부가가치세예수금","가.부가가치세예수금","부채","과세사업자가 상품의 판매나, 용역을 제공할때 발생하는 부가가치세.   즉, 매출시 발생하는 부가가치세액"]
["재무상태표","I.유동부채","5.예수금",{"$f":"'(법인)재무상태표'!L49","v":"나.제세예수금"},null,"제세예수금","나.제세예수금","부채","종업원급여 지급 시 원천징수하는 소득세(원천세), 건강보험료 등 \n\n참고) 회사분지급시 국민연금은 세금과공과로 건강보험료는 보험료 또는 복리후생비로, 그리고 산재 및 고용보험료는 보험료로 실무에서 처리하는 경우가 많음"]
["재무상태표","I.유동부채","5.예수금",{"$f":"'(법인)재무상태표'!L50","v":"다.예수보증금"},null,"예수보증금","다.예수보증금","부채"]
["재무상태표","I.유동부채","5.예수금",{"$f":"'(법인)재무상태표'!L51","v":"라.기타예수금"},null,"기타예수금","라.기타예수금","부채"]
["재무상태표","I.유동부채","5.예수금",{"$f":"'(법인)재무상태표'!L51","v":"라.기타예수금"},null,"예수금","라.기타예수금","부채","부가가치세예수금이나 근로소득세 예수금, 4대보험 예수금과 같이 기업이 타인(거래처, 소비자, 임직원)으로부터 일단 금전을 받아 가지고 있다가 타인을 대신해서 제 3자 (세무서, 공공기관, 기타 제 3자)에게 금전으로 반환해야 할 금액"]
["재무상태표","I.유동부채",{"$f":"'(법인)재무상태표'!L52","v":"6.미지급비용"},null,null,"미지급비용",{"$f":"C201","v":"6.미지급비용"},"부채","결산시 계상되는 비용의 미지급분(미지급급여, 미지급이자 등)"]
["재무상태표","I.유동부채",{"$f":"'(법인)재무상태표'!L53","v":"7.선수수익"},null,null,"선수수익",{"$f":"C202","v":"7.선수수익"},"부채","결산시 계상되는 수익의 차기 이연분(선수수수료, 선수임대료 등) / 게약에 따라 대금을 받고 결산기말 현재 용역을 제공하지 않은 경우"]
["재무상태표","I.유동부채","8.유동성장기부채",{"$f":"'(법인)재무상태표'!L55","v":"가.유동성장기차입금"},null,"유동성장기차입금",{"$f":"D203","v":"가.유동성장기차입금"},"부채"]
["재무상태표","I.유동부채","8.유동성장기부채",{"$f":"'(법인)재무상태표'!L56","v":"(현재가치할인차금-유동성장기차입금)"},null,"유동성장기차입금현재가치할인차금",{"$f":"D204","v":"(현재가치할인차금-유동성장기차입금)"},"부채"]
["재무상태표","I.유동부채","8.유동성장기부채",{"$f":"'(법인)재무상태표'!L57","v":"나.유동성사채"},null,"유동성사채","나.유동성사채","부채"]
["재무상태표","I.유동부채","8.유동성장기부채",{"$f":"'(법인)재무상태표'!Q8","v":"(현재가치할인차금-유동성사채)"},null,"유동성사채현재가치할인차금","(현재가치할인차금-유동성사채)","부채"]
["재무상태표","I.유동부채","8.유동성장기부채",{"$f":"'(법인)재무상태표'!Q9","v":"다.기타유동성장기부채"},null,"유동성장기부채","다.기타유동성장기부채","부채","비유동부채 중 1년 내에 상환될 부채. 즉, 장기부채 중 결산일로부터 1년 이내에 상환기간이 도래하는 부채는 유동성장기부채로 대체해야한다."]
["재무상태표","I.유동부채","8.유동성장기부채",{"$f":"'(법인)재무상태표'!Q9","v":"다.기타유동성장기부채"},null,"기타유동성장기부채","다.기타유동성장기부채","부채"]
["재무상태표","I.유동부채","8.유동성장기부채",{"$f":"'(법인)재무상태표'!Q10","v":"(현재가치할인차금-기타유동성장기부채)"},null,"기타유동성장기부채현재가치할인차금","(현재가치할인차금-기타유동성장기부채)","부채"]
["재무상태표","I.유동부채","9.단기충당부채",{"$f":"'(법인)재무상태표'!Q12","v":"가.단기공사손실충당부채"},null,"단기공사손실충당부채","가.단기공사손실충당부채","부채"]
["재무상태표","I.유동부채","9.단기충당부채",{"$f":"'(법인)재무상태표'!Q13","v":"나.단기제품보증충당부채"},null,"단기제품보증충당부채","나.단기제품보증충당부채","부채"]
["재무상태표","I.유동부채","9.단기충당부채",{"$f":"'(법인)재무상태표'!Q14","v":"다.단기반품추정충당부채"},null,"단기반품추정충당부채","다.단기반품추정충당부채","부채"]
["재무상태표","I.유동부채","9.단기충당부채",{"$f":"'(법인)재무상태표'!Q15","v":"라.단기하자보수충당부채"},null,"단기하자보수충당부채","라.단기하자보수충당부채","부채"]
["재무상태표","I.유동부채","9.단기충당부채",{"$f":"'(법인)재무상태표'!Q16","v":"마.단기기타충당부채"},null,"단기기타충당부채","마.단기기타충당부채","부채"]
["재무상태표","I.유동부채","9.단기충당부채",{"$f":"'(법인)재무상태표'!Q16","v":"마.단기기타충당부채"},null,"단기충당부채","마.단기기타충당부채","부채","과거사건이나 거래의 결과에 대한 현재의 의무로서 현시점에는 지출의 시기 또는 금액이 불확실하지만 그 의무를 이행하기 위해서 자원이 유출될 가능성이 매우 높고 또한 당해 금액을 신뢰성 있게 충정할 수 있는 \"충당부채\" 중 일로부터 1년 이내에 소멸될 것으로 추정되는 금액"]
["재무상태표","I.유동부채",{"$f":"'(법인)재무상태표'!Q17","v":"10.이연법인세부채(유동부채)"},null,null,"이연법인세부채(유동부채)",{"$f":"C216","v":"10.이연법인세부채(유동부채)"},"부채"]
["재무상태표","I.유동부채",{"$f":"'(법인)재무상태표'!Q18","v":"11.기타유동부채"},null,null,"기타유동부채",{"$f":"C217","v":"11.기타유동부채"},"부채","결산시 계상되는 수익의 차기 이연분(선수수수료, 선수임대료 등)"]
["재무상태표","II.비유동부채",{"$f":"'(법인)재무상태표'!Q20","v":"1.사채"},null,null,"사채",{"$f":"C218","v":"1.사채"},"부채","주식회사가 거액의 자금을 조달하기 위해서 일정액 (권당 10,000원)을 표시하는 채권을 발행해서 다수인으로부터 조달한 금액. 사채의 액면가액과 발행가액의 차이는 유효이자율법 등을 적용해서 상각하도록 하고 있으며, 이의 발행과 관련한 사채발행비 등은 사채발행가액에서 직접 차감한다."]
["재무상태표","II.비유동부채",{"$f":"'(법인)재무상태표'!Q20","v":"1.사채"},{"$f":"'(법인)재무상태표'!Q21","v":"(현재가치할인차금-사채)"},null,"사채현재가치할인차금",{"$f":"D219","v":"(현재가치할인차금-사채)"},"부채"]
["재무상태표","II.비유동부채",{"$f":"'(법인)재무상태표'!Q22","v":"2.전환사채등신종사채"},null,null,"전환사채등신종사채",{"$f":"C220","v":"2.전환사채등신종사채"},"부채","전환사채: 유가증권의 소유자가 일정한 조건하에 전환권을 행사할 수 있는 사채로서, 권리를 행사하면 보통주로 전환되는 사채"]
["재무상태표","II.비유동부채",{"$f":"'(법인)재무상태표'!Q22","v":"2.전환사채등신종사채"},{"$f":"'(법인)재무상태표'!Q23","v":"(현재가치할인차금-전환사채등신종사채)"},null,"전환사채등신종사채현재가치할인차금",{"$f":"D221","v":"(현재가치할인차금-전환사채등신종사채)"},"부채"]
["재무상태표","II.비유동부채","3.장기차입금",{"$f":"'(법인)재무상태표'!Q25","v":"가.관계회사 장기차입금"},null,"관계회사장기차입금",{"$f":"D222","v":"가.관계회사 장기차입금"},"부채"]
["재무상태표","II.비유동부채","3.장기차입금",{"$f":"'(법인)재무상태표'!Q26","v":"(현재가치할인차금-관계회사장기차입금)"},null,"관계회사장기차입금현재가치할인차금","(현재가치할인차금-관계회사장기차입금)","부채"]
["재무상태표","II.비유동부채","3.장기차입금",{"$f":"'(법인)재무상태표'!Q27","v":"나.주주ㆍ임원ㆍ종업원 장기차입금"},null,"주주임원종업원장기차입금","나.주주ㆍ임원ㆍ종업원 장기차입금","부채"]
["재무상태표","II.비유동부채","3.장기차입금",{"$f":"'(법인)재무상태표'!Q28","v":"(현재가치할인차금-주주임원종업원장기차입금)"},null,"주주임원종업원장기차입금현재가치할인차금","(현재가치할인차금-주주임원종업원장기차입금)","부채"]
["재무상태표","II.비유동부채","3.장기차입금",{"$f":"'(법인)재무상태표'!Q29","v":"다.기타 장기차입금"},null,"장기차입금",{"$f":"D226","v":"다.기타 장기차입금"},"부채","금융기관 등으로부터 돈을 빌려오고 사용 후 1년이 지나서 갚아도 되는 돈, 대출"]
["재무상태표","II.비유동부채","3.장기차입금",{"$f":"'(법인)재무상태표'!Q29","v":"다.기타 장기차입금"},null,"기타장기차입금","다.기타 장기차입금","부채","금융기관 등으로부터 돈을 빌려오고 사용 후 1년이 지나서 갚아도 되는 돈, 대출"]
["재무상태표","II.비유동부채","3.장기차입금",{"$f":"'(법인)재무상태표'!Q30","v":"(현재가치할인차금-기타장기차입금)"},null,"기타장기차입금현재가치할인차금","(현재가치할인차금-기타장기차입금)","부채"]
["재무상태표","II.비유동부채","4.장기매입채무",{"$f":"'(법인)재무상태표'!Q32","v":"가.장기외상매입금"},null,"장기외상매입금","가.장기외상매입금","부채"]
["재무상태표","II.비유동부채","4.장기매입채무",{"$f":"'(법인)재무상태표'!Q33","v":"(현재가치할인차금-장기외상매입금)"},null,"장기외상매입금현재가치할인차금","(현재가치할인차금-장기외상매입금)","부채"]
["재무상태표","II.비유동부채","4.장기매입채무",{"$f":"'(법인)재무상태표'!Q34","v":"나.장기지급어음"},null,"장기지급어음","나.장기지급어음","부채"]
["재무상태표","II.비유동부채","4.장기매입채무",{"$f":"'(법인)재무상태표'!Q35","v":"(현재가치할인차금-장기지급어음)"},null,"장기지급어음현재가치할인차금","(현재가치할인차금-장기지급어음)","부채"]
["재무상태표","II.비유동부채","4.장기매입채무",{"$f":"'(법인)재무상태표'!Q36","v":"다.장기기타매입채무"},null,"장기기타매입채무","다.장기기타매입채무","부채","일반적 상거래에서 발생한 장기의 외상매입금과 지급어음"]
["재무상태표","II.비유동부채","4.장기매입채무",{"$f":"'(법인)재무상태표'!Q37","v":"(현재가치할인차금-장기기타매입채무)"},null,"장기기타매입채무현재가치할인차금","(현재가치할인차금-장기기타매입채무)","부채"]
["재무상태표","II.비유동부채",{"$f":"'(법인)재무상태표'!Q38","v":"5.장기미지급금"},null,null,"장기미지급금",{"$f":"C235","v":"5.장기미지급금"},"부채","상품이나 제품이 아닌 물품의 구입, 용역의 제공, 개별소비세, 광고료 등 기업의 일반적 상거래 이외에서 발생한 채무 중 1년 이후에 지급해야 하는 미지급금"]
["재무상태표","II.비유동부채",{"$f":"'(법인)재무상태표'!Q38","v":"5.장기미지급금"},{"$f":"'(법인)재무상태표'!Q39","v":"(현재가치할인차금-장기미지급금)"},null,"장기미지급금현재가치할인차금","(현재가치할인차금-장기미지급금)","부채"]
["재무상태표","II.비유동부채","6.장기선수금",{"$f":"'(법인)재무상태표'!Q41","v":"가.장기분양선수금"},null,"장기분양선수금",{"$f":"D237","v":"가.장기분양선수금"},"부채"]
["재무상태표","II.비유동부채","6.장기선수금",{"$f":"'(법인)재무상태표'!Q42","v":"나.장기공사선수금"},null,"장기공사선수금",{"$f":"D238","v":"나.장기공사선수금"},"부채"]
["재무상태표","II.비유동부채","6.장기선수금",{"$f":"'(법인)재무상태표'!Q43","v":"다.장기기타선수금"},null,"장기기타선수금","다.장기기타선수금","부채","거래처로부터 상품 또는 제품을 주문받고 제공하기 전에 미리 받은 대금 중 1년 이후에 제공해도 되는 경우"]
["재무상태표","II.비유동부채",{"$f":"'(법인)재무상태표'!Q44","v":"7.퇴직급여충당부채"},null,null,"퇴직급여충당부채",{"$f":"C240","v":"7.퇴직급여충당부채"},"부채","종업원 퇴직 시 퇴직급여를 지급하기 위해 설정하는 충당금 / 회사가 회계연도 말 현재 퇴직금제도 및 확정급여형연금제도에 의해 퇴직급여를 지급해야 하는 종업원이 일시에 퇴직할 경우 지급해야할 퇴직금에 상당하는 금액을 처리하는 계정 / 퇴사하는 임직원이 있을 경우에는 종전에 설정해 둔 퇴직급여충당부채가 있는 경우 동 충당부채에서 우선적으로 상계하고 부족잔액에 대해서는 퇴직급여 계정으로 처리한다."]
["재무상태표","II.비유동부채",{"$f":"'(법인)재무상태표'!Q45","v":"8.퇴직연금미지급금"},null,null,"퇴직연금미지급금",{"$f":"C241","v":"8.퇴직연금미지급금"},"부채"]
["재무상태표","II.비유동부채",{"$f":"'(법인)재무상태표'!Q45","v":"8.퇴직연금미지급금"},"(국민연금전환금)",null,"국민연금전환금",{"$f":"D242","v":"(국민연금전환금)"},"부채"]
["재무상태표","II.비유동부채",{"$f":"'(법인)재무상태표'!Q45","v":"8.퇴직연금미지급금"},"(퇴직보험예치금)",null,"퇴직보험예치금",{"$f":"D243","v":"(퇴직보험예치금)"},"부채"]
["재무상태표","II.비유동부채",{"$f":"'(법인)재무상태표'!Q45","v":"8.퇴직연금미지급금"},"(퇴직연금운용자산)",null,"퇴직연금운용자산","(퇴직연금운용자산)","부채"]
["재무상태표","II.비유동부채","9.장기충당부채",{"$f":"'(법인)재무상태표'!Q50","v":"가.장기공사손실충당부채"},null,"장기공사손실충당부채","가.장기공사손실충당부채","부채"]
["재무상태표","II.비유동부채","9.장기충당부채",{"$f":"'(법인)재무상태표'!Q51","v":"나.장기제품보증충당부채"},null,"장기제품보증충당부채","나.장기제품보증충당부채","부채","판매 후 품질 등을 보증하는 경우 그 의무를 이행하기 위해 발생하게 될 것으로 추정되는 충당부채 금액을 처리하는 계정"]
["재무상태표","II.비유동부채","9.장기충당부채",{"$f":"'(법인)재무상태표'!Q52","v":"다.장기반품추정충당부채"},null,"장기반품추정충당부채","다.장기반품추정충당부채","부채"]
["재무상태표","II.비유동부채","9.장기충당부채",{"$f":"'(법인)재무상태표'!Q53","v":"라.장기하자보수충당부채"},null,"장기하자보수충당부채","라.장기하자보수충당부채","부채"]
["재무상태표","II.비유동부채","9.장기충당부채",{"$f":"'(법인)재무상태표'!Q54","v":"마.장기기타충당부채"},null,"장기기타충당부채","마.장기기타충당부채","부채"]
["재무상태표","II.비유동부채",{"$f":"'(법인)재무상태표'!Q55","v":"10.제준비금"},null,null,"제준비금",{"$f":"C250","v":"10.제준비금"},"부채"]
["재무상태표","II.비유동부채",{"$f":"'(법인)재무상태표'!Q56","v":"11.이연법인세부채(비유동부채)"},null,null,"이연법인세부채(비유동부채)","11.이연법인세부채(비유동부채)","부채"]
["재무상태표","II.비유동부채",{"$f":"'(법인)재무상태표'!Q57","v":"12.장기임대보증금"},null,null,"임대보증금",{"$f":"C252","v":"12.장기임대보증금"},"부채"]
["재무상태표","II.비유동부채",{"$f":"'(법인)재무상태표'!Q57","v":"12.장기임대보증금"},null,null,"장기임대보증금","12.장기임대보증금","부채"]
["재무상태표","II.비유동부채",{"$f":"'(법인)재무상태표'!T8","v":"13.장기기타보증금"},null,null,"장기기타보증금","13.장기기타보증금","부채"]
["재무상태표","II.비유동부채",{"$f":"'(법인)재무상태표'!T9","v":"14.기타비유동부채"},null,null,"기타비유동부채","14.기타비유동부채","부채"]
["재무상태표","III.자본금",{"$f":"'(법인)재무상태표'!T12","v":"1.보통주자본금"},null,null,"보통주자본금","1.보통주자본금","자본","보통주발항에 의한 자본금. 보통주는 보통 일반회사들이 발행하고 있는 주식의 대부분을 차지하고 있는 것으로 우선주나 후배주와 같은 특별한 권리내용이 정해지지 않은 일반주식을 말한다. (후배주: 보통주에 비해서 이익배당과 잔여재산의 분배참가순위가 후위에 있는 주식)"]
["재무상태표","III.자본금",{"$f":"'(법인)재무상태표'!T12","v":"1.보통주자본금"},null,null,"자본금","1.보통주자본금","자본","주주가 출자한 돈으로 이는 발행한 주식의 종수에 액면금액을 곱한 금액. 주식회사의 경우에는 발행주식의 총수를 자본금이라고 하며, 이에는 보통주자본금과 우선주자본금이 있다. 반면 개인회사의 경우에는 개인이 출자한 총액으로서 출자금이라고도 한다."]
["재무상태표","III.자본금",{"$f":"'(법인)재무상태표'!T13","v":"2.우선주자본금"},null,null,"우선주자본금","2.우선주자본금","자본","우선주발행에 의한 자본금. 우선주는 보통주에 대해 보당이나 기업이 해산할 경우의 잔여재산의 분배 등에서 우선권을 갖는 주식을 말한다. 우선주에는 일정액의 배당을 받은 후에도 역시 이익이 충분히 있을 경우에는 이것을 받을 수 있다는 것과 보통주로 전환할 수 있는 것 등 여러가지 종류가 있다. 확정이자의 배당수입을 얻을 수 있는 사채에 가까운 성격의 것도 있을 수 있다."]
["재무상태표","Ⅳ.자본잉여금",{"$f":"'(법인)재무상태표'!T15","v":"1.주식발행초과금"},null,null,"주식발행초과금",{"$f":"C259","v":"1.주식발행초과금"},"자본","회사가 발행한 액면가를 초과하여 들어온 금액 / 주식을 발행할 때 주식의 발행가액이 액면가액을 초과하는 경우 초과하는 금액을 말한다."]
["재무상태표","Ⅳ.자본잉여금",{"$f":"'(법인)재무상태표'!T16","v":"2.감자차익"},null,null,"감자차익","2.감자차익","자본","자본을 감소시킬 때 발생하는 이익 / 감자차액은 자본감소의 경우 감소시킨 자본금의 금액이 주주에게 되돌려준 회사자본을 초과하는 차액을 말한다. 즉, 자본감소의 경우에 그 자본금의 감소금액이 주식의 소각, 주금의 반환에 소요된 금액과 결손의 보전에 충당한 금액을 초과한 때에 그 초과금액으로 한다. 다만, 자본금의 감소액이 주식의 소각, 주금의 반환에 소요된 금액에 미달하는 금액이 있는 경우에는 동 금액을 차감한 후의 금액으로 한다."]
["재무상태표","Ⅳ.자본잉여금",{"$f":"'(법인)재무상태표'!T17","v":"3.합병차익"},null,null,"합병차익","3.합병차익","자본"]
["재무상태표","Ⅳ.자본잉여금",{"$f":"'(법인)재무상태표'!T18","v":"4.자기주식처분이익"},null,null,"자기주식처분이익","4.자기주식처분이익","자본","자기주식의 처분시 처분가액이 취득원가를 초과하는 경우"]
["재무상태표","Ⅳ.자본잉여금",{"$f":"'(법인)재무상태표'!T19","v":"5.재평가적립금"},null,null,"재평가적립금","5.재평가적립금","자본"]
["재무상태표","Ⅳ.자본잉여금",{"$f":"'(법인)재무상태표'!T20","v":"6.기타자본잉여금"},null,null,"기타자본잉여금","6.기타자본잉여금","자본","증자/감자 등 자본거래로 인해서 발생하는 잉여금으로서 영업활동의 결과 방생하는 이익잉여금과 그 성격을 달리한다."]
["재무상태표","V.자본조정",{"$f":"'(법인)재무상태표'!T22","v":"1.주식할인발행차금"},null,null,"주식할인발행차금","1.주식할인발행차금","자본","주식을 액면가액 이하로 발행하는 경우 액면가액과 발행가액의 차이를 말한다. / 주식할인발행차금은 주식발행 연도부터 또는 증자연도부터 3년 이내의 기간에 매기 정액법으로 상각한다. 단, 결손이 있을 경우에는 차기이후 연도에 이월해서 상각할 수 있다. 이때 주식할인발행차금의 상각은 이익잉여처분계산서 상에 이익잉여금의 처분항목으로 표시한다."]
["재무상태표","V.자본조정",{"$f":"'(법인)재무상태표'!T23","v":"2.감자차손"},null,null,"감자차손","2.감자차손","자본","자본금의 감소액이 주식의 소각, 주금의 반환에 소요된 금액에 미달하는 금액을 말하며, 감자차익과 상계한 후의 금액으로 처리한다."]
["재무상태표","V.자본조정",{"$f":"'(법인)재무상태표'!T24","v":"3.자기주식"},null,null,"자기주식","3.자기주식","자본","자기회사가 이미 발행할 주식을 추후 발행할 목적으로 주주로부터 매입 또는 재취득한 주식이다. 자기주석처분손실은 자기주식처분이익으로 계상된 기타자본잉여금에서 우선적으로 차감하고 나머지는 결손금의 처리순서에 준하여 처리하며, 자기주식처분이익은 자기주식처분손실에서 우선적으로 차감한 잔액으로 기재한다."]
["재무상태표","V.자본조정",{"$f":"'(법인)재무상태표'!T25","v":"4.미교부주식배당금"},null,null,"미교부주식배당금","4.미교부주식배당금","자본","이익잉여금처분계산서상의 주식배당액을 말하며, 주식교부 시에 자본금계정에 대체된다. (주주총회의 결의에 따라 주식배당 시 관련 자본계정으로 옮긴다)"]
["재무상태표","V.자본조정",{"$f":"'(법인)재무상태표'!T26","v":"5.자기주식처분손실"},null,null,"자기주식처분손실","5.자기주식처분손실","자본","자기주식 처분시 처분가액이 취득원가 (자기주식처분이익 포함)에 미달하는 경우\n자기주식을 처분하는 경우 발생하는 손실로서 자기주신처분이익을 차감한 금액을 자기주신처분손실로 처리한다."]
["재무상태표","V.자본조정",{"$f":"'(법인)재무상태표'!T27","v":"6.부의지분법자본변동"},null,null,"부의지분법자본변동","6.부의지분법자본변동","자본","지분법적용투자주식 취득 이후 피투자회사에 대한 순자산 시분가액의 변동이 피투자회사의 자본금, 자본잉여금, 자본조정 항목의 증가 또는 감소로 인해서 변동한 경우 지분법적용투자 주식의 장부가액 변동액을 표시하는 계정"]
["재무상태표","V.자본조정",{"$f":"'(법인)재무상태표'!T28","v":"7.주식매수선택권"},null,null,"주식매수선택권","7.주식매수선택권","자본","회사의 임적원 또는 기타 외부인이 행사가격으로 주식을 매입하거나 보상기준가격과 행사가격의 차액을 현금등으로 받을 수 있는 권리"]
["재무상태표","V.자본조정",{"$f":"'(법인)재무상태표'!T29","v":"8.기타자본조정"},null,null,"자본조정","8.기타자본조정","자본","자본조정이란 특성상 자본에 부가하거나 차감해야 하는 계정 또는 자본의 구성항목 중 어느 계정에 계상해야하는지 불분명해서 회계상 자본총액에서 가감하는 형식으로 기재한느 항목"]
["재무상태표","Ⅵ.기타포괄손익누계액",{"$f":"'(법인)재무상태표'!T31","v":"1.매도가능증권평가손익"},null,null,"매도가능금융자산평가손익","1.매도가능증권평가손익","자본","매도가능증권평가손익은 단기매매금융자산이나 만기보유금융자산으로 분류되지 아니한 유가증권을 공정가액으로 평가함에 따라 발생한 미실현보유손익을 말한다."]
["재무상태표","Ⅵ.기타포괄손익누계액",{"$f":"'(법인)재무상태표'!T32","v":"2.해외사업환산손익"},null,null,"해외사업환산손익","2.해외사업환산손익","자본","영업/재무활동이 본점과 독립적으로 운영되는 해외지점, 해외사업소 또는 해외소재 지분법 적용대상 회사의 외화자산/부채를 당해 자산/ 부채는 재무상태표일 현재의 호나율을 자본은 발생당시의 환율을 적용하며, 손익항목은 거래발생 당시의 환율이나 당해 회계연도의 편균환율을 적용해서 일괄 환산함에 따라 발생하는 환산손익을 말한다."]
["재무상태표","Ⅵ.기타포괄손익누계액",{"$f":"'(법인)재무상태표'!T33","v":"3.지분법자본변동"},null,null,"지분법자동변동","3.지분법자본변동","자본"]
["재무상태표","Ⅵ.기타포괄손익누계액",{"$f":"'(법인)재무상태표'!T34","v":"4.파생상품평가손익"},null,null,"파생상품평가손익","4.파생상품평가손익","자본","파생상품이 현금흐름 위험회피회계에 해당되는 경우 당해 파생상품을 공정가액으로 평가함에 따라 발생하는 평가손익을 말한다."]
["재무상태표","Ⅵ.기타포괄손익누계액",{"$f":"'(법인)재무상태표'!T35","v":"5.재평가잉여금"},null,null,"재평가잉여금","5.재평가잉여금","자본","유형자산과 무형자산에 대해서 재평가모형을 적용하는 경우 당해 자산의 재평가 이익은 재평가 잉여금 계정으로 해서 기타 포괄손익에 반영한다. 재평가잉여금은 당해 자산의 처분시점에 이익잉여금으로 직접 대체한다."]
["재무상태표","Ⅵ.기타포괄손익누계액",{"$f":"'(법인)재무상태표'!T36","v":"6.기타 포괄손익누계액"},null,null,"기타포괄손익누계액","6.기타 포괄손익누계액","자본"]
["재무상태표","VII.이익잉여금",{"$f":"'(법인)재무상태표'!T38","v":"1.이익준비금"},null,null,"이익준비금","1.이익준비금","자본","상법은 자본금의 2분의 1에 달할때까지 매 결산기의 금전에 의한 이익배당액의 10분의 1 이상의 금액을 강제적으로 기업내부에 유보하도록 하고 있는데, 이 규정에 의해서 적립한 준비금을 말한다. 이익준비금은 결손금을 보전하거나 자본금으로 전입할 수 있다.\n\n상법에 의해 자본금의 1/2에 달할 때까지 현금배당액의 10% 이상 적립 / 상법에 의해서 적립된 금액으로서 상법은 자본금의 1/2까지 달할때까지 매 결산기의 금전에 의한 이익배당액의 10분의 1 이상의 금액을 강제적으로 기업내부에 유보하도록 하고 있는데, 이 규정에 의해서 준비한 준비금."]
["재무상태표","VII.이익잉여금",{"$f":"'(법인)재무상태표'!T39","v":"2.재무구조개선적립금"},null,null,"재무구조개선적립금","2.재무구조개선적립금","자본","유가증권의 발행 및 공시등에 관한 규정에 의한 법정적립금으로서 결손금을 보전하거나 자본금으로 전입할 수 있다.\n\n기업이 가지자본비율을 높임으로써 재무구조를 개선하기 위해 사내에 유보시키는 적립금을 말하는 것으로 유가증권의 발행 및 공시등에 관한 규정 제 56조에 의해 적립되는 법정적립금이다. 유가증권의 발행및공시등에관한 규정에 따르면 주권상장법인 및 코스닥상장법인은 자기자본비율이 30%에 달할때까지 매 사업연도마다 일정금액 이상을 재무구조개선적립금으로 적립해야한다.  단, 적립해야할 금액이 5백만원에 미달하는 경우에는 그러지 않는다. 그리고 유보된 재무구조개선적립금은 이월결손금보전과 자본전입이외의 용도에는 상여할 수 없다."]
["재무상태표","VII.이익잉여금",{"$f":"'(법인)재무상태표'!T40","v":"3.「조세특례제한법상」준비금"},null,null,"조세특례제한법상준비금","3.「조세특례제한법상」준비금","자본"]
["재무상태표","VII.이익잉여금",{"$f":"'(법인)재무상태표'!T41","v":"4.기타임의적립금"},null,null,"기타임의적립금","4.기타임의적립금","자본","법률이 아닌 회사가 임의적으로 일정한 목적을 위해서 정관 또는 주주총회의 결의로 직립된 금액으로서 사업확장적립금, 감채적립금, 배당평균적립금, 결손보전금 적립금, 및 세법상 적립해서 일정기간이 경과한 후 환입될 수 있는 준비금등을 말함다.\n\n적극적 적립금 : 사업확장적립금, 감채적립금\n소극적 적립금 : 결손보전적립금, 배당평균적립금, 퇴직급여적립금"]
["재무상태표","VII.이익잉여금",{"$f":"'(법인)재무상태표'!T42","v":"5.미처분이익잉여금(미처리결손금)"},null,null,"미처분이익잉여금","5.미처분이익잉여금(미처리결손금)","자본","기업이 영업활동을 한 결과 얻게 된 순이익금 중에서 임원의 상여금이나 주식배당 등의 형태로 처분되지 않은 부분"]
["재무상태표","VII.이익잉여금",{"$f":"'(법인)재무상태표'!T42","v":"5.미처분이익잉여금(미처리결손금)"},null,null,"이익잉여금","5.미처분이익잉여금(미처리결손금)","자본","기업의 영업활동을 통해서 발생한 이익으로서 배당금 등을 통해서 주주 등에게 지급되거나 자본금계정으로 변환시키지 않고 기업내부에 남아있는 부분.\n"]
["손익계산서","Ⅰ.매출액","1.상품매출",{"$f":"'(법인)손익계산서'!A9","v":"가.국내상품매출"},null,"상품매출",{"$f":"D285","v":"가.국내상품매출"},"수익","상품 판매시 사용(도소매업 등) "]
["손익계산서","Ⅰ.매출액","1.상품매출",{"$f":"'(법인)손익계산서'!A9","v":"가.국내상품매출"},null,"국내상품매출",{"$f":"D286","v":"가.국내상품매출"},"수익"]
["손익계산서","Ⅰ.매출액","1.상품매출",{"$f":"'(법인)손익계산서'!A10","v":"나.수출상품매출"},null,"수출상품매출","나.수출상품매출","수익"]
["손익계산서","Ⅰ.매출액","2.제품매출",{"$f":"'(법인)손익계산서'!A12","v":"가.국내제품매출"},null,"제품매출","가.국내제품매출","수익","제품 판매시 사용(제조업 등)"]
["손익계산서","Ⅰ.매출액","2.제품매출",{"$f":"'(법인)손익계산서'!A12","v":"가.국내제품매출"},null,"국내제품매출","가.국내제품매출","수익"]
["손익계산서","Ⅰ.매출액","2.제품매출",{"$f":"'(법인)손익계산서'!A13","v":"나.수출제품매출"},null,"수출제품매출","나.수출제품매출","수익"]
["손익계산서","Ⅰ.매출액","3.공사수입",{"$f":"'(법인)손익계산서'!A15","v":"가.국내공사수입"},null,"공사수입","가.국내공사수입","수익"]
["손익계산서","Ⅰ.매출액","3.공사수입",{"$f":"'(법인)손익계산서'!A15","v":"가.국내공사수입"},null,"국내공사수입","가.국내공사수입","수익"]
["손익계산서","Ⅰ.매출액","3.공사수입",{"$f":"'(법인)손익계산서'!A16","v":"나.해외공사수입"},null,"해외공사수입","나.해외공사수입","수익"]
["손익계산서","Ⅰ.매출액","4.운송수입",{"$f":"'(법인)손익계산서'!A18","v":"가.국내운송수입"},null,"운송수입","가.국내운송수입","수익"]
["손익계산서","Ⅰ.매출액","4.운송수입",{"$f":"'(법인)손익계산서'!A18","v":"가.국내운송수입"},null,"국내운송수입","가.국내운송수입","수익"]
["손익계산서","Ⅰ.매출액","4.운송수입",{"$f":"'(법인)손익계산서'!A19","v":"나.해외운송수입"},null,"해외운송수입","나.해외운송수입","수익"]
["손익계산서","Ⅰ.매출액","5.부동산임대수입",{"$f":"'(법인)손익계산서'!A21","v":"가.국내임대수입"},null,"임대수입","가.국내임대수입","수익"]
["손익계산서","Ⅰ.매출액","5.부동산임대수입",{"$f":"'(법인)손익계산서'!A21","v":"가.국내임대수입"},null,"국내임대수입","가.국내임대수입","수익"]
["손익계산서","Ⅰ.매출액","5.부동산임대수입",{"$f":"'(법인)손익계산서'!A22","v":"나.해외임대수입"},null,"해외임대수입","나.해외임대수입","수익"]
["손익계산서","Ⅰ.매출액","6.분양수입",{"$f":"'(법인)손익계산서'!A24","v":"가.국내분양수입"},null,"분양수입","가.국내분양수입","수익"]
["손익계산서","Ⅰ.매출액","6.분양수입",{"$f":"'(법인)손익계산서'!A24","v":"가.국내분양수입"},null,"국내분양수입","가.국내분양수입","수익"]
["손익계산서","Ⅰ.매출액","6.분양수입",{"$f":"'(법인)손익계산서'!A25","v":"나.해외분양수입"},null,"해외분양수입","나.해외분양수입","수익"]
["손익계산서","Ⅰ.매출액","7.사용료ㆍ로열티수입",{"$f":"'(법인)손익계산서'!A27","v":"가.국내사용료ㆍ로열티수입"},null,"사용료로열티수입","가.국내사용료ㆍ로열티수입","수익"]
["손익계산서","Ⅰ.매출액","7.사용료ㆍ로열티수입",{"$f":"'(법인)손익계산서'!A27","v":"가.국내사용료ㆍ로열티수입"},null,"국내사용료로열티수입","가.국내사용료ㆍ로열티수입","수익"]
["손익계산서","Ⅰ.매출액","7.사용료ㆍ로열티수입",{"$f":"'(법인)손익계산서'!A28","v":"나.해외사용료ㆍ로열티수입"},null,"해외사용료로열티수입","나.해외사용료ㆍ로열티수입","수익"]
["손익계산서","Ⅰ.매출액",{"$f":"'(법인)손익계산서'!A29","v":"8.지분법이익(지주회사)"},null,null,"지분법이익(지주회사)",{"$f":"C306","v":"8.지분법이익(지주회사)"},"수익"]
["손익계산서","Ⅰ.매출액",{"$f":"'(법인)손익계산서'!A30","v":"9.기타매출"},null,null,"기타매출",{"$f":"C307","v":"9.기타매출"},"수익"]
["손익계산서","Ⅰ.매출액",{"$f":"'(법인)손익계산서'!A30","v":"9.기타매출"},null,null,"매입에누리",{"$f":"C308","v":"9.기타매출"},"수익","물품을 구입한 후 그 물품의 수량부족이나 불량품 발생 등으로 인해서 구매대금을 감액받는 것을 말한다."]
["손익계산서","Ⅰ.매출액",{"$f":"'(법인)손익계산서'!A30","v":"9.기타매출"},null,null,"매입환출","9.기타매출","수익","주문한 상품과 상이한 물품의 인도 등으로 인해서 구매물품을 거래처로 반송한 경우 그 금액을 말한다."]
["손익계산서","Ⅰ.매출액",{"$f":"'(법인)손익계산서'!A30","v":"9.기타매출"},null,null,"매입할인","9.기타매출","수익","매입대금을 그 지금기일 이전에 지급함으로써 지급기일까지의 일수에 따라 일정한 금액을 할인받는 것을 말한다."]
["손익계산서","Ⅰ.매출액",{"$f":"'(법인)손익계산서'!A30","v":"9.기타매출"},null,null,"관세환급금","9.기타매출","수익","수출에 사용할 목적으로 원부자재를 수입할때 납부한 관세를 수출시 되돌려 받는 경우 이를 처리하는 계정이다. 관세환급금과 관련해서는 수입 시 관세납부액을 원가에 반영 후 해당 관세환급금은 매출원가에서 차감하면 된다."]
["손익계산서","Ⅰ.매출액",{"$f":"'(법인)손익계산서'!A30","v":"9.기타매출"},{"$f":"'(법인)손익계산서'!A31","v":"가."},null,null,{"$f":"D312","v":"가."},"수익"]
["손익계산서","Ⅱ.매출원가","(1)상품매출원가",{"$f":"'(법인)손익계산서'!A34","v":"1.상품기초재고액 "},null,"상품기초재고액",{"$f":"D313","v":"1.상품기초재고액 "},"비용","매출을 실현하기 위한 생산이나 구매과정에서 발생된 재화와 용역의 소비액 및 기타경비. / 판매업에 있어서의 매출원가는 기초상품재고액과 당기상품매입액의 합계액에서 기말상품재고액을 차감해서 산출되며, 제조업에 있어서는 기초제품재고액과 당기제품제조원가의 합계액에서 기말제품재고액을 차감해서 산출된다."]
["손익계산서","Ⅱ.매출원가","(1)상품매출원가",{"$f":"'(법인)손익계산서'!A35","v":"2.상품당기매입원가"},null,"상품매출원가","2.상품당기매입원가","비용","판매된 상품의 취득원가 (도소매업 등)"]
["손익계산서","Ⅱ.매출원가","(1)상품매출원가",{"$f":"'(법인)손익계산서'!A35","v":"2.상품당기매입원가"},null,"당기매입액","2.상품당기매입원가","비용"]
["손익계산서","Ⅱ.매출원가","(1)상품매출원가",{"$f":"'(법인)손익계산서'!A35","v":"2.상품당기매입원가"},null,"상품당기매입원가",{"$f":"D316","v":"2.상품당기매입원가"},"비용"]
["손익계산서","Ⅱ.매출원가","(1)상품매출원가",{"$f":"'(법인)손익계산서'!A36","v":"3.상품관세환급금(-)"},null,"상품관세환급금","3.상품관세환급금(-)","비용"]
["손익계산서","Ⅱ.매출원가","(1)상품매출원가",{"$f":"'(법인)손익계산서'!A37","v":"4.상품기말재고액 "},null,"상품기말재고액","4.상품기말재고액 ","비용"]
["손익계산서","Ⅱ.매출원가","(1)상품매출원가",{"$f":"'(법인)손익계산서'!A38","v":"5.상품타계정대체액 "},null,"상품타계정대체액","5.상품타계정대체액 ","비용"]
["손익계산서","Ⅱ.매출원가","(2)제조원가",{"$f":"'(법인)손익계산서'!A40","v":"1.제조기초재고액"},null,"제조기초재고액","1.제조기초재고액","비용"]
["손익계산서","Ⅱ.매출원가","(2)제조원가",{"$f":"'(법인)손익계산서'!A41","v":"2.제조당기총원가(명세별첨)"},null,"제품매출원가","2.제조당기총원가(명세별첨)","비용"]
["손익계산서","Ⅱ.매출원가","(2)제조원가",{"$f":"'(법인)손익계산서'!A41","v":"2.제조당기총원가(명세별첨)"},null,"제조당기총원가","2.제조당기총원가(명세별첨)","비용","판매된 제품의 제조원가 (제조업 등)"]
["손익계산서","Ⅱ.매출원가","(2)제조원가",{"$f":"'(법인)손익계산서'!A42","v":"3.제품관세환급금(-)"},null,"제품관세환급금","3.제품관세환급금(-)","비용"]
["손익계산서","Ⅱ.매출원가","(2)제조원가",{"$f":"'(법인)손익계산서'!A43","v":"4.제조기말재고액"},null,"제조기말재고액","4.제조기말재고액","비용"]
["손익계산서","Ⅱ.매출원가","(2)제조원가",{"$f":"'(법인)손익계산서'!A44","v":"5.제조타계정대체액"},null,"제조타계정대체액","5.제조타계정대체액","비용"]
["손익계산서","Ⅱ.매출원가","(3)공사원가",{"$f":"'(법인)손익계산서'!A46","v":"1.공사기초재고액"},null,"공사기초재고액","1.공사기초재고액","비용"]
["손익계산서","Ⅱ.매출원가","(3)공사원가",{"$f":"'(법인)손익계산서'!A47","v":"2.공사당기총원가(명세별첨)"},null,"공사원가","2.공사당기총원가(명세별첨)","비용"]
["손익계산서","Ⅱ.매출원가","(3)공사원가",{"$f":"'(법인)손익계산서'!A47","v":"2.공사당기총원가(명세별첨)"},null,"공사당기총원가","2.공사당기총원가(명세별첨)","비용"]
["손익계산서","Ⅱ.매출원가","(3)공사원가",{"$f":"'(법인)손익계산서'!A48","v":"3.공사기말재고액"},null,"공사기말재고액","3.공사기말재고액","비용"]
["손익계산서","Ⅱ.매출원가","(3)공사원가",{"$f":"'(법인)손익계산서'!A49","v":"4.공사타계정대체액"},null,"공사타계정대체액","4.공사타계정대체액","비용"]
["손익계산서","Ⅱ.매출원가",{"$f":"'(법인)손익계산서'!A50","v":"(4)운송원가"},null,null,"운송원가",{"$f":"C331","v":"(4)운송원가"},"비용"]
["손익계산서","Ⅱ.매출원가",{"$f":"'(법인)손익계산서'!A51","v":"(5)임대원가"},null,null,"임대원가",{"$f":"C332","v":"(5)임대원가"},"비용"]
["손익계산서","Ⅱ.매출원가",{"$f":"'(법인)손익계산서'!A52","v":"(6)분양원가"},{"$f":"'(법인)손익계산서'!A53","v":"1.분양원가 기초재고액"},null,"분양원가기초재고액",{"$f":"D333","v":"1.분양원가 기초재고액"},"비용"]
["손익계산서","Ⅱ.매출원가",{"$f":"'(법인)손익계산서'!A52","v":"(6)분양원가"},{"$f":"'(법인)손익계산서'!A54","v":"2.분양원가 당기총원가(명세별첨)"},null,"분양원가",{"$f":"D334","v":"2.분양원가 당기총원가(명세별첨)"},"비용"]
["손익계산서","Ⅱ.매출원가",{"$f":"'(법인)손익계산서'!A52","v":"(6)분양원가"},{"$f":"'(법인)손익계산서'!A54","v":"2.분양원가 당기총원가(명세별첨)"},null,"분양원가당기총원가","2.분양원가 당기총원가(명세별첨)","비용"]
["손익계산서","Ⅱ.매출원가",{"$f":"'(법인)손익계산서'!A52","v":"(6)분양원가"},{"$f":"'(법인)손익계산서'!A55","v":"3.분양원가 기말재고액"},null,"분양원가기말재고액","3.분양원가 기말재고액","비용"]
["손익계산서","Ⅱ.매출원가",{"$f":"'(법인)손익계산서'!A52","v":"(6)분양원가"},{"$f":"'(법인)손익계산서'!A56","v":"4.분양원가 타계정대체액 "},null,"분양원가타계정대체액","4.분양원가 타계정대체액 ","비용"]
["손익계산서","Ⅱ.매출원가",{"$f":"'(법인)손익계산서'!E7","v":"(7)지분법손실(지주회사)"},null,null,"지분법손실(지주회사)",{"$f":"C338","v":"(7)지분법손실(지주회사)"},"비용"]
["손익계산서","Ⅱ.매출원가","(8)기타매출원가",{"$f":"'(법인)손익계산서'!E9","v":"1.기타매출원가 기초재고액"},null,"기타매출원가기초재고액","1.기타매출원가 기초재고액","비용"]
["손익계산서","Ⅱ.매출원가","(8)기타매출원가",{"$f":"'(법인)손익계산서'!E10","v":"2.기타매출원가 당기총원가(명세별첨)"},null,"기타매출원가당기총원가","2.기타매출원가 당기총원가(명세별첨)","비용"]
["손익계산서","Ⅱ.매출원가","(8)기타매출원가",{"$f":"'(법인)손익계산서'!E11","v":"3.기타매출원가 기말재고액"},null,"기타매출원가기말재고액","3.기타매출원가 기말재고액","비용"]
["손익계산서","Ⅱ.매출원가","(8)기타매출원가",{"$f":"'(법인)손익계산서'!E12","v":"4.기타매출원가 타계정대체액"},null,"기타매출원가타계정대체액","4.기타매출원가 타계정대체액","비용"]
["손익계산서","Ⅳ.판매비와관리비","1.급여",{"$f":"'(법인)손익계산서'!E16","v":"가.임원급여"},null,"임원급여","가.임원급여","비용"]
["손익계산서","Ⅳ.판매비와관리비","1.급여",{"$f":"'(법인)손익계산서'!E17","v":"나.직원급여"},null,"급여","나.직원급여","비용","종업원에게 지급되는 월급 등. 생산직(임금)"]
["손익계산서","Ⅳ.판매비와관리비","1.급여",{"$f":"'(법인)손익계산서'!E17","v":"나.직원급여"},null,"직원급여","나.직원급여","비용"]
["손익계산서","Ⅳ.판매비와관리비","1.급여",{"$f":"'(법인)손익계산서'!E18","v":"다.임원상여금"},null,"임원상여금","다.임원상여금","비용"]
["손익계산서","Ⅳ.판매비와관리비","1.급여",{"$f":"'(법인)손익계산서'!E19","v":"라.직원상여금"},null,"직원상여금","라.직원상여금","비용"]
["손익계산서","Ⅳ.판매비와관리비","1.급여",{"$f":"'(법인)손익계산서'!E20","v":"마.기타 (일용급여 등)"},null,"기타급여","마.기타 (일용급여 등)","비용"]
["손익계산서","Ⅳ.판매비와관리비","1.급여",{"$f":"'(법인)손익계산서'!E20","v":"마.기타 (일용급여 등)"},null,"일용급여","마.기타 (일용급여 등)","비용"]
["손익계산서","Ⅳ.판매비와관리비","2.퇴직급여",{"$f":"'(법인)손익계산서'!E22","v":"가.임원퇴직급여"},null,"임원퇴직급여","가.임원퇴직급여","비용"]
["손익계산서","Ⅳ.판매비와관리비","2.퇴직급여",{"$f":"'(법인)손익계산서'!E23","v":"나.직원퇴직급여"},null,"직원퇴직급여","나.직원퇴직급여","비용","종업원 퇴직 시 지급되는 급여"]
["손익계산서","Ⅳ.판매비와관리비","2.퇴직급여",{"$f":"'(법인)손익계산서'!E24","v":"다.퇴직급여충당부채전입액"},null,"퇴직급여충당부채전입액","다.퇴직급여충당부채전입액","비용"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!E25","v":"3.보험료"},null,null,"보험료",{"$f":"C353","v":"3.보험료"},"비용","보험에 가입하고 납부하는 보험료"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!E26","v":"4.복리후생비"},null,null,"복리후생비",{"$f":"C354","v":"4.복리후생비"},"비용","종업원의 복리후생을 위하여 지출하는 비용"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!E27","v":"5.여비교통비"},null,null,"여비교통비",{"$f":"C355","v":"5.여비교통비"},"비용","버스, 택시요금을 지급하거나 버스카드 충전 및 승차권 구입비용, 출장비"]
["손익계산서","Ⅳ.판매비와관리비","6.임차료",{"$f":"'(법인)손익계산서'!E29","v":"가.부동산임차료"},null,"부동산임차료",{"$f":"D356","v":"가.부동산임차료"},"비용","타인의 건물이나 토지를 사용하면서 지급한 집세타 텃세"]
["손익계산서","Ⅳ.판매비와관리비","6.임차료",{"$f":"'(법인)손익계산서'!E29","v":"가.부동산임차료"},null,"임차료",{"$f":"D357","v":"가.부동산임차료"},"비용"]
["손익계산서","Ⅳ.판매비와관리비","6.임차료",{"$f":"'(법인)손익계산서'!E30","v":"나.차량ㆍ중기임차료(리스료 포함)"},null,"차량중기임차료",{"$f":"D358","v":"나.차량ㆍ중기임차료(리스료 포함)"},"비용"]
["손익계산서","Ⅳ.판매비와관리비","6.임차료",{"$f":"'(법인)손익계산서'!E31","v":"다.기타임차료(리스료 포함)"},null,"기타임차료","다.기타임차료(리스료 포함)","비용"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!E32","v":"7.접대비"},null,null,"접대비",{"$f":"C360","v":"7.접대비"},"비용","영업의 목적으로 거래처와의 관계를 유지하기 위한 지출"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!E33","v":"8.유형자산감가상각비"},null,null,"유형자산감가상각비",{"$f":"C361","v":"8.유형자산감가상각비"},"비용","결산 시 계상되는 유형자산의 가치 감소분"]
["손익계산서","Ⅳ.판매비와관리비","9.무형자산상각비",{"$f":"'(법인)손익계산서'!E35","v":"가.영업권상각비"},null,"영업권상각비",{"$f":"D362","v":"가.영업권상각비"},"비용"]
["손익계산서","Ⅳ.판매비와관리비","9.무형자산상각비",{"$f":"'(법인)손익계산서'!E36","v":"나.기타무형자산상각비"},null,"기타무형자산상각비","나.기타무형자산상각비","비용"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!E37","v":"10.세금과공과"},null,null,"세금과공과",{"$f":"C364","v":"10.세금과공과"},"비용","재산세, 자동차세, 면허세, 상공회의소비, 적십자회비, 모든 지방세\n예외) 취득세, 등록세 : 해당자산(차량운반구 등) 원가포함(1년 후 재산세, 자동차세)"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!E37","v":"10.세금과공과"},null,null,"세금",{"$f":"C365","v":"10.세금과공과"},"비용"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!E37","v":"10.세금과공과"},null,null,"공과금","10.세금과공과","비용"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!E38","v":"11.광고선전비(판매촉진비 포함)"},null,null,"광고선전비","11.광고선전비(판매촉진비 포함)","비용","불특정다수인을 대상으로 제품등의 판매촉진을 위해 지불되는 비용(특정인-접대비) /구인광고 / 간판제작비"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!E39","v":"12.견본비"},null,null,"견본비","12.견본비","비용"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!E40","v":"13.차량유지비(유류비 포함)"},null,null,"차량유지비","13.차량유지비(유류비 포함)","비용","회사차량의 유지, 보수에 관련된 비용(주유비, 주차비, 차량수리비 등)"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!E41","v":"14.연구비"},null,null,"연구비","14.연구비","비용"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!E42","v":"15.경상개발비"},null,null,"경상개발비","15.경상개발비","비용"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!E43","v":"16.대손상각비(충당금전입액포함) (매출원가)"},null,null,"대손상각비","16.대손상각비(충당금전입액포함) (매출원가)","비용","결산 시 계상되는 대손예상액과 매출채권 회수 불능액(외상매출금, 받을어음)\n\n기업의 주요 영업활동 이외의 영업활동으로 인해서 발생한 채권에 대한 대손상각을 처리하는계정. 즉, 매출채권 이외의 채권인 대여금, 미수금, 미수수익, 선수금 등에 대한 대손액을 처리하는 계정. (대여금을 회수 못하는 것) / 매출채권 이외의 채권에서 발생하는 대손상각비(대여금, 미수금 등)-대여금이 있었는데 회수 안한것"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!E44","v":"17.미분양주택관리비"},null,null,"미분양주택관리비","17.미분양주택관리비","비용"]
["손익계산서","Ⅳ.판매비와관리비","18.수주비",{"$f":"'(법인)손익계산서'!E46","v":"가.국내수주비"},null,"국내수주비",{"$f":"D374","v":"가.국내수주비"},"비용"]
["손익계산서","Ⅳ.판매비와관리비","18.수주비",{"$f":"'(법인)손익계산서'!E47","v":"나.해외수주비"},null,"해외수주비",{"$f":"D375","v":"나.해외수주비"},"비용"]
["손익계산서","Ⅳ.판매비와관리비","19.자문료",{"$f":"'(법인)손익계산서'!E49","v":"가.국내자문료"},null,"국내자문료",{"$f":"D376","v":"가.국내자문료"},"비용"]
["손익계산서","Ⅳ.판매비와관리비","19.자문료",{"$f":"'(법인)손익계산서'!E50","v":"나.해외자문료"},null,"해외자문료","나.해외자문료","비용"]
["손익계산서","Ⅳ.판매비와관리비","20.지급수수료",{"$f":"'(법인)손익계산서'!E52","v":"가.국내지급수수료"},null,"국내지급수수료","가.국내지급수수료","비용","판매 및 관리업무에서 제공받은 용역의 대가를 지불할때 사용되는 비용"]
["손익계산서","Ⅳ.판매비와관리비","20.지급수수료",{"$f":"'(법인)손익계산서'!E53","v":"나.해외지급수수료"},null,"해외지급수수료","나.해외지급수수료","비용"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!E54","v":"21.판매수수료"},null,null,"판매수수료",{"$f":"C380","v":"21.판매수수료"},"비용"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!E55","v":"22.소모품비"},null,null,"소모품비",{"$f":"C381","v":"22.소모품비"},"비용","문구류 등 사무용품 구입을 위한 지출(수익적 지출로 볼때)"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!E56","v":"23.통신비"},null,null,"통신비","23.통신비","비용","우표 및 엽서를 구입하거나 전화요금, PC통신, 인터넷 요금 등"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!J7","v":"24.운반비"},null,null,"운반비","24.운반비","비용","상품, 제품 매출 시 지급한 운임(매출 시-비용처리/매입시-원가포함)"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!J8","v":"25.보관료"},null,null,"보관료","25.보관료","비용"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!J9","v":"26.건물ㆍ시설관리비(수선비 제외)"},null,null,"건물시설관리비","26.건물ㆍ시설관리비(수선비 제외)","비용"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!J10","v":"27.수선비"},null,null,"수선비","27.수선비","비용","유형자산 수리, 보수를 위한 비용"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!J11","v":"28.수도광열비(전기료 제외)"},null,null,"수도광열비","28.수도광열비(전기료 제외)","비용","수도요금, 가스요금, 난방용 유류대금 등 \n제조업에서는 전기요금(전력비), 수도요금 등(가스수도료)을 사용"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!J12","v":"29.전기료"},null,null,"전기료","29.전기료","비용"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!J13","v":"30.인쇄비"},null,null,"도서인쇄비","30.인쇄비","비용","서적구입비, 복사비, 인쇄비, 신문구독료, 명함, 고무인(결제도장) 등 / 도서구입비, 책구입비"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!J13","v":"30.인쇄비"},null,null,"인쇄비","30.인쇄비","비용"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!J14","v":"31.교육훈련비"},null,null,"교육훈련비","31.교육훈련비","비용","종업원 교육훈련에 관련된 비용"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!J15","v":"32.특허권등 사용료"},null,null,"특허권등사용료","32.특허권등 사용료","비용"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!J16","v":"33.수출입제비용"},null,null,"수출입제비용","33.수출입제비용","비용"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!J17","v":"34.해외시장개척비"},null,null,"해외시장개척비","34.해외시장개척비","비용"]
["손익계산서","Ⅳ.판매비와관리비","35.외주용역비",{"$f":"'(법인)손익계산서'!J19","v":"가.국내외주용역비"},null,"국내외주용역비",{"$f":"D395","v":"가.국내외주용역비"},"비용"]
["손익계산서","Ⅳ.판매비와관리비","35.외주용역비",{"$f":"'(법인)손익계산서'!J20","v":"나.해외외주용역비"},null,"외주용역비",{"$f":"D396","v":"나.해외외주용역비"},"비용"]
["손익계산서","Ⅳ.판매비와관리비","35.외주용역비",{"$f":"'(법인)손익계산서'!J20","v":"나.해외외주용역비"},null,"해외외주용역비","나.해외외주용역비","비용"]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!J21","v":"36.기타 판관비"},null,null,"매출에누리",{"$f":"C398","v":"36.기타 판관비"},"비용","고객에게 물품을 판매한 후 그 물품의 수량부족이나 불량품 발생 등으로 인해서 판매대금을 감액해주는 것을 말한다. 예를들어 100개의 물건을 팔았는데 2개가 불량품인 경우 동 불량품을 정상가액에서 차감해주는 경우를 말한다."]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!J21","v":"36.기타 판관비"},null,null,"매출환입",{"$f":"C399","v":"36.기타 판관비"},"비용","주문한 물품과 상이한 물품의 인도 또는 불량품 발생등으로 인해서 판매물품의 거래처로부터 반송된 경우 그 금액을 말함. "]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!J21","v":"36.기타 판관비"},null,null,"매출할인","36.기타 판관비","비용","매출대금을 그 지급기일 이전에 회수함으로써 회수기일까지의 일수에 따라 일정한 금액을 할인해주는 것을 말한다. 즉 미리 외상대금을 받음으로 인해 받을 금액에서 일정액을 차감해주는 것을 말함."]
["손익계산서","Ⅳ.판매비와관리비",{"$f":"'(법인)손익계산서'!J21","v":"36.기타 판관비"},null,null,"기타판관비","36.기타 판관비","비용","기타판관비, 잡비"]
["손익계산서","Ⅵ.영업외수익",{"$f":"'(법인)손익계산서'!J24","v":"1.이자수익"},null,null,"이자수익","1.이자수익","수익","예금이자, 국채/공채 이자수입, 단기대역금 이자, 대표이사 가지급금 이자, 유가증권이자, 정기예금/정기적금이자, 결산이자와 같이 돈을 빌려주고 받는 이자."]
["손익계산서","Ⅵ.영업외수익",{"$f":"'(법인)손익계산서'!J25","v":"2.배당금수익"},null,null,"배당금수익","2.배당금수익","수익","현금배당, 건설공제조합 배당금과 같이 타 회사의 주식을 보유함으로써 받게 되는 현금배당"]
["손익계산서","Ⅵ.영업외수익",{"$f":"'(법인)손익계산서'!J26","v":"3.임대료"},null,null,"임대료","3.임대료","수익","임대료, 지대, 집세, 사용료 등. "]
["손익계산서","Ⅵ.영업외수익","4.유가증권처분이익",{"$f":"'(법인)손익계산서'!J28","v":"가.단기매매증권처분이익"},null,"단기매매증권처분이익",{"$f":"D405","v":"가.단기매매증권처분이익"},"수익"]
["손익계산서","Ⅵ.영업외수익","4.유가증권처분이익",{"$f":"'(법인)손익계산서'!J29","v":"나.매도가능증권처분이익"},null,"매도가능증권처분이익",{"$f":"D406","v":"나.매도가능증권처분이익"},"수익"]
["손익계산서","Ⅵ.영업외수익","4.유가증권처분이익",{"$f":"'(법인)손익계산서'!J30","v":"다.지분법적용투자주식처분이익"},null,"지분법적용투자주식처분이익","다.지분법적용투자주식처분이익","수익"]
["손익계산서","Ⅵ.영업외수익",{"$f":"'(법인)손익계산서'!J31","v":"5.매출채권처분이익"},null,null,"매출채권처분이익",{"$f":"C408","v":"5.매출채권처분이익"},"수익"]
["손익계산서","Ⅵ.영업외수익",{"$f":"'(법인)손익계산서'!J32","v":"6.단기투자자산평가이익"},null,null,"단기투자자산평가이익",{"$f":"C409","v":"6.단기투자자산평가이익"},"수익"]
["손익계산서","Ⅵ.영업외수익",{"$f":"'(법인)손익계산서'!J33","v":"7.외환차익"},null,null,"외환차익","7.외환차익","수익","외화자산을 상환 받을때 원화로 받는 가액이 외화자산의 장부가액보다 큰 경우와 외화부채를 원화로 상환하는 금액이 외화부책의 장부가액보다 작은 경우 동 차액을 처리하는 계정을 말한다."]
["손익계산서","Ⅵ.영업외수익",{"$f":"'(법인)손익계산서'!J34","v":"8.외화환산이익"},null,null,"외화환산이익","8.외화환산이익","수익","기업이 외국통화를 보유하고 있거나 외화로 표시된 채권/채무를 가지고 있는 경우에 이것을 기말결산시 원화로 환산 평가함에 있어서 그 취득당시 또는 발생당시의 외국환시세와 결산일에 있어어의 외국환시세가 변동했기 때문에 발생하는 차익.  즉, 외환평가로 인한 이익."]
["손익계산서","Ⅵ.영업외수익",{"$f":"'(법인)손익계산서'!J35","v":"9.지분법이익 (영업외)"},null,null,"지분법이익(영업외)",{"$f":"C412","v":"9.지분법이익 (영업외)"},"수익"]
["손익계산서","Ⅵ.영업외수익","10.장기투자증권손상차손환입",{"$f":"'(법인)손익계산서'!J37","v":"가.매도가능증권손상차손환입 (영업외수익)"},null,"매도가능증권손상차손환입(영업외수익)",{"$f":"D413","v":"가.매도가능증권손상차손환입 (영업외수익)"},"수익"]
["손익계산서","Ⅵ.영업외수익","10.장기투자증권손상차손환입",{"$f":"'(법인)손익계산서'!J38","v":"나.만기보유증권손상차손환입 (영업외수익)"},null,"만기보유증권손상차손환입(영업외수익)",{"$f":"D414","v":"나.만기보유증권손상차손환입 (영업외수익)"},"수익"]
["손익계산서","Ⅵ.영업외수익","11.파생상품관련이익",{"$f":"'(법인)손익계산서'!J40:J40","v":"가.파생상품평가이익"},null,"파생상품평가이익",{"$f":"D415","v":"가.파생상품평가이익"},"수익"]
["손익계산서","Ⅵ.영업외수익","11.파생상품관련이익",{"$f":"'(법인)손익계산서'!J41:J41","v":"나.파생상품거래이익"},null,"파생상품거래이익",{"$f":"D416","v":"나.파생상품거래이익"},"수익"]
["손익계산서","Ⅵ.영업외수익","11.파생상품관련이익",{"$f":"'(법인)손익계산서'!J42:J42","v":"다.기타파생상품이익"},null,"기타파생상품이익","다.기타파생상품이익","수익"]
["손익계산서","Ⅵ.영업외수익",{"$f":"'(법인)손익계산서'!J43","v":"12.투자부동산처분이익"},null,null,"투자부동산처분이익",{"$f":"C418","v":"12.투자부동산처분이익"},"수익","투자자산의 처분시 투자자산의 처분가액이 장부가액을 초과하는 경우 동 차액을 말함."]
["손익계산서","Ⅵ.영업외수익","13.유형자산처분이익",{"$f":"'(법인)손익계산서'!J45","v":"가.토지처분이익"},null,"토지처분이익",{"$f":"D419","v":"가.토지처분이익"},"수익","유형자산의 처분시 유형자산의 추분가액이 장부가액(취득가액- 감가상각누계액)을 초과하는 경우 동 차액을 말한다."]
["손익계산서","Ⅵ.영업외수익","13.유형자산처분이익",{"$f":"'(법인)손익계산서'!J46","v":"나.건물처분이익"},null,"건물처분이익",{"$f":"D420","v":"나.건물처분이익"},"수익"]
["손익계산서","Ⅵ.영업외수익","13.유형자산처분이익",{"$f":"'(법인)손익계산서'!J47","v":"다.기계장치처분이익"},null,"기계장치처분이익","다.기계장치처분이익","수익"]
["손익계산서","Ⅵ.영업외수익","13.유형자산처분이익",{"$f":"'(법인)손익계산서'!J48","v":"라.기타유형자산처분이익"},null,"기타유형자산처분이익","라.기타유형자산처분이익","수익"]
["손익계산서","Ⅵ.영업외수익",{"$f":"'(법인)손익계산서'!J49","v":"14.무형자산처분이익"},null,null,"무형자산처분이익",{"$f":"C423","v":"14.무형자산처분이익"},"수익"]
["손익계산서","Ⅵ.영업외수익",{"$f":"'(법인)손익계산서'!J50","v":"15.사채상환이익"},null,null,"사채상환이익",{"$f":"C424","v":"15.사채상환이익"},"수익"]
["손익계산서","Ⅵ.영업외수익",{"$f":"'(법인)손익계산서'!J51","v":"16.법인세환급액"},null,null,"법인세환급액","16.법인세환급액","수익"]
["손익계산서","Ⅵ.영업외수익",{"$f":"'(법인)손익계산서'!J52","v":"17.충당금ㆍ준비금환입"},null,null,"충당금준비금환입","17.충당금ㆍ준비금환입","수익"]
["손익계산서","Ⅵ.영업외수익",{"$f":"'(법인)손익계산서'!J53","v":"18.전기오류수정이익"},null,null,"전기오류수정이익","18.전기오류수정이익","수익"]
["손익계산서","Ⅵ.영업외수익",{"$f":"'(법인)손익계산서'!J54","v":"19.자산수증이익"},null,null,"자산수증이익","19.자산수증이익","수익"]
["손익계산서","Ⅵ.영업외수익",{"$f":"'(법인)손익계산서'!J55","v":"20.채무면제(조정)이익"},null,null,"채무면제조정이익","20.채무면제(조정)이익","수익"]
["손익계산서","Ⅵ.영업외수익",{"$f":"'(법인)손익계산서'!J56","v":"21.보험차익"},null,null,"보험차익","21.보험차익","수익","재해 등 보험사고시 수령한 보험금액이 피해자산의 장부가액보다 많은경우 그 차액을 말할"]
["손익계산서","Ⅵ.영업외수익","22.수수료수익",{"$f":"'(법인)손익계산서'!N8","v":"가.국내수수료수익"},null,"수수료수익",{"$f":"D431","v":"가.국내수수료수익"},"수익"]
["손익계산서","Ⅵ.영업외수익","22.수수료수익",{"$f":"'(법인)손익계산서'!N8","v":"가.국내수수료수익"},null,"국내수수료수익",{"$f":"D432","v":"가.국내수수료수익"},"수익"]
["손익계산서","Ⅵ.영업외수익","23.수수료수익",{"$f":"'(법인)손익계산서'!N9","v":"나.해외수수료수익"},null,"해외수수료수익","나.해외수수료수익","수익"]
["손익계산서","Ⅵ.영업외수익","23.사용료ㆍ로열티수익",{"$f":"'(법인)손익계산서'!N11","v":"가.국내사용료ㆍ로열티수익(영업외)"},null,"영업외국내사용료로열티수익","가.국내사용료ㆍ로열티수익(영업외)","수익"]
["손익계산서","Ⅵ.영업외수익","23.사용료ㆍ로열티수익",{"$f":"'(법인)손익계산서'!N12","v":"나.해외사용료ㆍ로열티수익 (영업외)"},null,"영업외해외사용료로열티수익","나.해외사용료ㆍ로열티수익 (영업외)","수익"]
["손익계산서","Ⅵ.영업외수익",{"$f":"'(법인)손익계산서'!N13","v":"24.정부보조금"},null,null,"정부보조금",{"$f":"C436","v":"24.정부보조금"},"수익"]
["손익계산서","Ⅵ.영업외수익",{"$f":"'(법인)손익계산서'!N14","v":"25.판매장려금수익"},null,null,"판매장려금수익",{"$f":"C437","v":"25.판매장려금수익"},"수익"]
["손익계산서","Ⅵ.영업외수익",{"$f":"'(법인)손익계산서'!N15","v":"26.위약금ㆍ보상금ㆍ배상금수익"},null,null,"위약금보상금배상금수익","26.위약금ㆍ보상금ㆍ배상금수익","수익"]
["손익계산서","Ⅵ.영업외수익",{"$f":"'(법인)손익계산서'!N16","v":"27.상각채권추심이익"},null,null,"상각채권추심이익","27.상각채권추심이익","수익"]
["손익계산서","Ⅵ.영업외수익",{"$f":"'(법인)손익계산서'!N17","v":"28.기타 영업외수익"},null,null,"기타영업외수익","28.기타 영업외수익","수익"]
["손익계산서","Ⅶ.영업외비용",{"$f":"'(법인)손익계산서'!N19","v":"1.이자비용"},null,null,"이자비용","1.이자비용","비용","단기차입금 이자, 당좌차월이자, 사채이자, 수입이자와 할인료, 신주인수권 조정계정 상각액, 차량할부금 연체료, 환가료, 대출이자 등 남에게 돈을 빌려 쓰고 지불하는 이자  / 차입금, 사채에 대한 이자 지급 시 발생하는 비용"]
["손익계산서","Ⅶ.영업외비용",{"$f":"'(법인)손익계산서'!N20","v":"2.기타대손상각비 (영업외)"},null,null,"기타대손상각비","2.기타대손상각비 (영업외)","비용"]
["손익계산서","Ⅶ.영업외비용","3.유가증권처분손실",{"$f":"'(법인)손익계산서'!N22","v":"가.단기매매증권처분손실"},null,"단기매매증권처분손실",{"$f":"D443","v":"가.단기매매증권처분손실"},"비용","투자자산을 장부가액 이하로 처분 하였을 때 발생하는 손실"]
["손익계산서","Ⅶ.영업외비용","3.유가증권처분손실",{"$f":"'(법인)손익계산서'!N23","v":"나.매도가능증권처분손실"},null,"매도가능증권처분손실",{"$f":"D444","v":"나.매도가능증권처분손실"},"비용"]
["손익계산서","Ⅶ.영업외비용","3.유가증권처분손실",{"$f":"'(법인)손익계산서'!N24","v":"다.지분법적용투자주식처분손실"},null,"지분법적용투자주식처분손실","다.지분법적용투자주식처분손실","비용"]
["손익계산서","Ⅶ.영업외비용",{"$f":"'(법인)손익계산서'!N25","v":"4.매출채권처분손실"},null,null,"매출채권처분손실",{"$f":"C446","v":"4.매출채권처분손실"},"비용"]
["손익계산서","Ⅶ.영업외비용",{"$f":"'(법인)손익계산서'!N26","v":"5.단기투자자산평가손실"},null,null,"단기투자자산평가손실",{"$f":"C447","v":"5.단기투자자산평가손실"},"비용"]
["손익계산서","Ⅶ.영업외비용",{"$f":"'(법인)손익계산서'!N27","v":"6.재고자산감모손실"},null,null,"재고자산감모손실","6.재고자산감모손실","비용","상품을 보관하는 과정에서 파손, 마모, 도난, 분실, 증발 등으로 인해서 회계기말에 재고수불부에 기록된 장부상의 재고수량보다 실제재고수량이 적은 경우에 발생하는 손실을 말함. 재고감모손실 중 상품의 보관 중에 정상적으로 발생하는 것은 이를 매출원가에 포함시키고 비정상적으로 발생하는 감모손실은 영업외 비용으로 처리한다. / 재고자산의 실제수량이 파손, 훼손, 도난 등의 이유로 장부상의 수량보다 부족한 경우로 원가성이 없는경우(비정상 손실)에 손실로 인식하는 계정\n\n- 정상손실 : 천재지변 등(원가포함.예 궂은날씨의 과일값 상승 경우)\n- 비정상 손실 : 인재 등 막을수 있었던 손실(보관 중 손실.예 보관직원 의도손실 등)"]
["손익계산서","Ⅶ.영업외비용",{"$f":"'(법인)손익계산서'!N28","v":"7.외환차손"},null,null,"외환차손","7.외환차손","비용","외화자산을 상환 받을때 원화로 받는 가액이 외화자산의 장부가액보다 작은 경우와 외화부채를 원화로 상환하는 금액이 외화부채의 장부가액보다 큰 경우 동 차액을 처리하는 계정. 즉, 수입대금지급시 외환차손, 외환 결제로 인한 손실을 말한다. / 외화자산 회수 또는 외화부채 상환시의 환율변동에 따른 차손"]
["손익계산서","Ⅶ.영업외비용",{"$f":"'(법인)손익계산서'!N29","v":"8.외화환산손실"},null,null,"외화환산손실","8.외화환산손실","비용","결산 시 화폐성 외화자산 또는 외화부채 평가 시 환율변동에 따른 차손"]
["손익계산서","Ⅶ.영업외비용",{"$f":"'(법인)손익계산서'!N30","v":"9.지분법손실 (영업외)"},null,null,"지분법손실(영업외)","9.지분법손실 (영업외)","비용"]
["손익계산서","Ⅶ.영업외비용","10.장기투자증권손상차손",{"$f":"'(법인)손익계산서'!J37","v":"가.매도가능증권손상차손환입 (영업외수익)"},null,"매도가능증권손상차손환입(영업외비용)",{"$f":"D452","v":"가.매도가능증권손상차손환입 (영업외수익)"},"비용"]
["손익계산서","Ⅶ.영업외비용","10.장기투자증권손상차손",{"$f":"'(법인)손익계산서'!J38","v":"나.만기보유증권손상차손환입 (영업외수익)"},null,"만기보유증권손상차손환입(영업외비용)",{"$f":"D453","v":"나.만기보유증권손상차손환입 (영업외수익)"},"비용"]
["손익계산서","Ⅶ.영업외비용","11.파생상품관련손실",{"$f":"'(법인)손익계산서'!N35","v":"가.파생상품평가손실"},null,"파생상품평가손실",{"$f":"D454","v":"가.파생상품평가손실"},"비용"]
["손익계산서","Ⅶ.영업외비용","11.파생상품관련손실",{"$f":"'(법인)손익계산서'!N36","v":"나.파생상품거래손실"},null,"파생상품거래손실",{"$f":"D455","v":"나.파생상품거래손실"},"비용"]
["손익계산서","Ⅶ.영업외비용","11.파생상품관련손실",{"$f":"'(법인)손익계산서'!N37","v":"다.기타파생상품손실"},null,"기타파생상품손실","다.기타파생상품손실","비용"]
["손익계산서","Ⅶ.영업외비용",{"$f":"'(법인)손익계산서'!N38","v":"12.투자부동산처분손실"},null,null,"투자부동산처분손실",{"$f":"C457","v":"12.투자부동산처분손실"},"비용"]
["손익계산서","Ⅶ.영업외비용","13.유형자산처분손실",{"$f":"'(법인)손익계산서'!N40","v":"가.토지처분손실"},null,"토지처분손실",{"$f":"D458","v":"가.토지처분손실"},"비용"]
["손익계산서","Ⅶ.영업외비용","13.유형자산처분손실",{"$f":"'(법인)손익계산서'!N41","v":"나.건물처분손실"},null,"건물처분손실",{"$f":"D459","v":"나.건물처분손실"},"비용"]
["손익계산서","Ⅶ.영업외비용","13.유형자산처분손실",{"$f":"'(법인)손익계산서'!N42","v":"다.기계장치처분손실"},null,"기계장치처분손실","다.기계장치처분손실","비용"]
["손익계산서","Ⅶ.영업외비용","13.유형자산처분손실",{"$f":"'(법인)손익계산서'!N43","v":"라.기타유형자산처분손실"},null,"기타유형자산처분손실","라.기타유형자산처분손실","비용","유형자산의 처분시 유형자산의 처분가액이 장부가액 (취득가액-감가상각누계액)에 미달하는 경우 동 차액 / 유형자산을 장부가액 이하로 처분 하였을 때 발생하는 손실"]
["손익계산서","Ⅶ.영업외비용",{"$f":"'(법인)손익계산서'!N44","v":"14.무형자산처분손실"},null,null,"무형자산처분손실",{"$f":"C462","v":"14.무형자산처분손실"},"비용"]
["손익계산서","Ⅶ.영업외비용",{"$f":"'(법인)손익계산서'!N45","v":"15.기부금"},null,null,"기부금",{"$f":"C463","v":"15.기부금"},"비용","불우이웃돕기 성금, 수재의연금, 장학재단기부금, 후원금, 경로잔치 지원금 (기부금 또는 광고선전비) 등 기업의 정상적인 영업활동과 관계없이 금전, 기타의  자산 등의 경제적인 이익을 타인에게 무상으로 제공하는 경우 당해 금전 등의 가액 / 사회단체나 종교단체 등에 납부한 성금 등(업무와 관련없이 지출)"]
["손익계산서","Ⅶ.영업외비용",{"$f":"'(법인)손익계산서'!N46","v":"16.사채상환손실"},null,null,"사채상환손실",{"$f":"C464","v":"16.사채상환손실"},"비용"]
["손익계산서","Ⅶ.영업외비용",{"$f":"'(법인)손익계산서'!N47","v":"17.위약금ㆍ보상금ㆍ배상금비용"},null,null,"위약금보상금배상금비용","17.위약금ㆍ보상금ㆍ배상금비용","비용"]
["손익계산서","Ⅶ.영업외비용",{"$f":"'(법인)손익계산서'!N48","v":"18.기타충당금ㆍ준비금전입"},null,null,"기타충당금준비금전입","18.기타충당금ㆍ준비금전입","비용"]
["손익계산서","Ⅶ.영업외비용",{"$f":"'(법인)손익계산서'!N49","v":"19.전기오류수정손실"},null,null,"전기오류수정손실","19.전기오류수정손실","비용"]
["손익계산서","Ⅶ.영업외비용",{"$f":"'(법인)손익계산서'!N50","v":"20.재해손실"},null,null,"재해손실","20.재해손실","비용","화재, 수재 등 재해로 인한 손실"]
["손익계산서","Ⅶ.영업외비용",{"$f":"'(법인)손익계산서'!N51","v":"21.기타 영업외비용"},null,null,"잡손실",{"$f":"C469","v":"21.기타 영업외비용"},"비용","가산금, 가산세, 건물철거비용, 경미한 도난사고, 계약위반배상금(지급액), 교통사고배상금, 보상금지불, 연체료, 위약금 등 영업외비용 중 금액적으로 중요하지 않거나 그 항목이 구체적으로 밝혀지지 않은 비용. / 영업 이외의 활동에서 생기는 기타 적은 손실, 과태료, 벌금"]
["손익계산서","Ⅶ.영업외비용",{"$f":"'(법인)손익계산서'!N51","v":"21.기타 영업외비용"},null,null,"기타영업외비용",{"$f":"C470","v":"21.기타 영업외비용"},"비용"]
["손익계산서","Ⅶ.영업외비용",{"$f":"'(법인)손익계산서'!N53","v":"Ⅸ.법인세비용"},null,null,"법인세비용",{"$f":"C471","v":"Ⅸ.법인세비용"},"비용"]

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["■ 법인세법 시행규칙 [별지 제3호의2서식(1)] <개정 2015.3.13.> "]
[{"$nulls":6},"(4쪽 중 제1쪽)",{"$nulls":7},"(4쪽 중 제2쪽)",{"$nulls":7},"(4쪽 중 제3쪽)"]
["표준대차대조표",{"$nulls":7},"표준대차대조표",{"$nulls":7},"표준대차대조표"]
["(일반법인용) (단위: 원)",{"$nulls":7},"(일반법인용) (단위: 원)",{"$nulls":7},"(일반법인용) (단위: 원)"]
["사업자등록번호",null,null,"상호",{"$f":"IF(요약!$C$2=\"\",,요약!$C$2)","v":0},"기간\n(~까지)",{"$f":"IF(요약!$C$4=\"\",2958465,요약!$C$4)","v":"9999-12-31"},null,"사업자등록번호",null,null,"법인명",{"$f":"IF(요약!$C$2=\"\",,요약!$C$2)","v":0},"기간\n(~까지)",{"$f":"G5","v":"9999-12-31"},null,"사업자등록번호",null,null,"법인명",{"$f":"IF(요약!$C$2=\"\",,요약!$C$2)","v":0},"기간\n(~까지)",{"$f":"O5","v":"9999-12-31"}]
["법인등록번호",{"$nulls":7},"법인등록번호",{"$nulls":7},"법인등록번호"]
["계 정 과 목","코드","금 액","계 정 과 목",null,"코드","금 액",null,"계 정 과 목","코드","금 액","계 정 과 목",null,"코드","금 액",null,"계 정 과 목","코드","금 액","계 정 과 목",null,"코드","금 액"]
["Ⅰ.유동자산",1,{"$f":"SUM(C9,C39,G8)","v":0},"(3)기타유동자산",null,67,{"$f":"SUM(G9:G12)","v":0},null,"(정부보조금등차감액-선박항공기)",129,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I8,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I8,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I8,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I8,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(대손충당금-장기기타매출채권)",null,203,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L8,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L8,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L8,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L8,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(현재가치할인차금-유동성사채)",257,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q8,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q8,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q8,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q8,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"13.장기기타보증금",null,327,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T8,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T8,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T8,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T8,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["(1)당좌자산",2,{"$f":"SUM(C10:C12,C16,C23,C30,C37,C38)","v":0},"1.미수수익",null,68,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D9,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D9,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D9,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D9,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"6.건설용장비",130,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I9,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I9,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I9,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I9,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(현재가치할인차금-장기기타매출채권)",null,204,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L9,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L9,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L9,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L9,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"다.기타유동성장기부채",258,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q9,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q9,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q9,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q9,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"14.기타비유동부채",null,328,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T9,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T9,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T9,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T9,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["1.현금 및 현금성자산",3,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A10,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A10,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A10,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A10,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"2.선급비용",null,69,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D10,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D10,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D10,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D10,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(감가상각누계액-건설용장비)",131,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I10,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I10,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I10,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I10,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"2.장기미수금",null,205,{"$f":"SUM(O11:O19)","v":0},null,"(현재가치할인차금-기타유동성장기부채)",259,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q10,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q10,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q10,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q10,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"부채총계(Ⅰ+Ⅱ)",null,333,{"$f":"SUM(O30,S19)","v":0}]
["2.단기예금",4,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A11,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A11,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A11,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A11,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"3.이연법인세자산 (기타유동자산)",null,70,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D11,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D11,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D11,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D11,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(손상차손누계액-건설용장비)",132,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I11,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I11,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I11,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I11,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"가.분양장기미수금",null,206,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L11,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L11,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L11,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L11,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"9.단기충당부채",268,{"$f":"SUM(S12:S16)","v":0},"III.자본금",null,334,{"$f":"SUM(W12:W13)","v":0}]
["3.유가증권",5,{"$f":"SUM(C13:C15)","v":0},"4.기타유동자산",null,71,{"$f":"SUM(G13:G16)","v":0},null,"(정부보조금등차감액-건설용장비)",133,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I12,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I12,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I12,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I12,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(대손충당금-분양장기미수금)",null,207,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L12,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L12,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L12,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L12,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"가.단기공사손실충당부채",269,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q12,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q12,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q12,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q12,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"1.보통주자본금",null,335,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T12,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T12,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T12,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T12,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["가.단기매매증권",6,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"가.선급법인세",null,72,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"7.차량운반구",134,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(현재가치할인차금-분양장기미수금)",null,208,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"나.단기제품보증충당부채",270,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"2.우선주자본금",null,336,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T13,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["나.유동성매도가능증권",7,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A14,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A14,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A14,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A14,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"나.부가가치세대급금",null,73,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D14,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D14,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D14,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D14,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(감가상각누계액-차량운반구)",135,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I14,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I14,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I14,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I14,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"나.공사장기미수금",null,209,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L14,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L14,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L14,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L14,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"다.단기반품추정충당부채",271,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q14,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q14,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q14,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q14,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"Ⅳ.자본잉여금",null,337,{"$f":"SUM(W15:W20)","v":0}]
["다.유동성만기보유증권",8,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"다.선급관세",null,74,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(손상차손누계액-차량운반구)",136,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(대손충당금-공사장기미수금)",null,210,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"라.단기하자보수충당부채",272,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"1.주식발행초과금",null,338,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T15,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["4.매출채권",9,{"$f":"SUM(C17:C22)","v":0},"라.기타유동자산",null,75,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D16,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D16,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D16,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D16,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(정부보조금등차감액-차량운반구)",137,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I16,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I16,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I16,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I16,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(현재가치할인차금-공사장기미수금)",null,211,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L16,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L16,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L16,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L16,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"마.단기기타충당부채",273,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q16,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q16,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q16,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q16,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"2.감자차익",null,339,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T16,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T16,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T16,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T16,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["가.외상매출금",10,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A17,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A17,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A17,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A17,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"II.비유동자산",null,80,{"$f":"SUM(G18,G39,K32,K49)","v":0},null,"8.건설중인유형자산",138,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I17,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I17,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I17,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I17,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"다.기타장기미수금",null,212,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L17,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L17,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L17,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L17,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"10.이연법인세부채(유동부채)",278,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q17,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q17,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q17,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q17,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"3.합병차익",null,340,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T17,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T17,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T17,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T17,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["(대손충당금-외상매출금)",11,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A18,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A18,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A18,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A18,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(1)투자자산",null,81,{"$f":"SUM(G19,G20,G23,G24,G34,G38)","v":0},null,"(손상차손누계액-건설중인유형자산)",139,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I18,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I18,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I18,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I18,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(대손충당금-기타장기미수금)",null,213,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L18,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L18,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L18,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L18,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"11.기타유동부채",279,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q18,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q18,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q18,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q18,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"4.자기주식처분이익",null,341,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T18,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T18,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T18,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T18,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["나.받을어음",12,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A19,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A19,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A19,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A19,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"1.장기예금",null,82,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D19,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D19,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D19,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D19,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(정부보조금등차감액-건설중인유형자산)",140,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I19,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I19,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I19,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I19,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(현재가치할인차금-기타장기미수금)",null,214,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L19,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L19,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L19,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L19,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"II.비유동부채",284,{"$f":"SUM(S20:S21,S22,S23,S24,S31,S38:S39,S40,S44,S45,S46:S48,S49,S55,S56,S57,W8,W9)","v":0},"5.재평가적립금",null,342,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T19,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T19,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T19,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T19,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["(대손충당금-받을어음)",13,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A20,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A20,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A20,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A20,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"2.장기투자증권",null,83,{"$f":"SUM(G21:G22)","v":0},null,"9.시설장치",141,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I20,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I20,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I20,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I20,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"3.장기선급금",null,215,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L20,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L20,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L20,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L20,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"1.사채",285,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q20,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q20,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q20,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q20,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"6.기타자본잉여금",null,343,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T20,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T20,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T20,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T20,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["다.기타매출채권",14,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A21,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A21,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A21,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A21,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"가.매도가능증권",null,84,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D21,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D21,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D21,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D21,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(감가상각누계액-시설장치)",142,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I21,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I21,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I21,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I21,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(대손충당금-장기선급금)",null,216,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L21,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L21,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L21,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L21,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(현재가치할인차금-사채)",286,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q21,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q21,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q21,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q21,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"V.자본조정",null,348,{"$f":"SUM(W22:W29)","v":0}]
["(대손충당금-기타매출채권)",15,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A22,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A22,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A22,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A22,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"나.만기보유증권",null,85,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D22,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D22,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D22,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D22,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(손상차손누계액-시설장치)",143,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I22,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I22,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I22,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I22,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"4.보증금",null,217,{"$f":"SUM(O23:O26)","v":0},null,"2.전환사채등신종사채",287,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q22,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q22,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q22,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q22,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"1.주식할인발행차금",null,349,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T22,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T22,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T22,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T22,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["5.단기대여금",24,{"$f":"SUM(C24:C29)","v":0},"3.지분법적용투자주식",null,86,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D23,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D23,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D23,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D23,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(정부보조금등차감액)",144,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I23,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I23,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I23,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I23,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"가.임차보증금",null,218,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L23,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L23,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L23,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L23,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(현재가치할인차금-전환사채등신종사채)",288,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q23,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q23,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q23,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q23,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"2.감자차손",null,350,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T23,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T23,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T23,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T23,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["가.관계회사단기대여금",25,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A24,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A24,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A24,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A24,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"4.장기대여금",null,87,{"$f":"SUM(G25:G33)","v":0},null,"10.공구ㆍ기구ㆍ비품",145,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I24,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I24,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I24,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I24,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(대손충당금-임차보증금)",null,219,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L24,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L24,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L24,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L24,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"3.장기차입금",289,{"$f":"SUM(S25:S30)","v":0},"3.자기주식",null,351,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T24,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T24,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T24,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T24,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["(대손충당금-관계회사단기대여금)",26,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"가.관계회사 장기대여금",null,88,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(감가상각누계액-공구기구비품)",146,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"나.기타보증금",null,220,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"가.관계회사 장기차입금",290,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"4.미교부주식배당금",null,352,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T25,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["나.주주ㆍ임원ㆍ종업원 단기대여금",27,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(대손충당금-관계회사장기대여금)",null,89,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(손상차손누계액-공구기구비품)",147,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(대손충당금-기타보증금)",null,221,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(현재가치할인차금-관계회사장기차입금)",291,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"5.자기주식처분손실",null,353,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T26,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["(대손충당금-주주ㆍ임원ㆍ종업원 단기대여금)",28,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(현재가치할인차금-관계회사장기대여금)",null,90,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(정부보조금등차감액-공구기구비품)",148,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"5.이연법인세자산 (기타비유동자산)",null,222,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"나.주주ㆍ임원ㆍ종업원 장기차입금",292,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"6.부의지분법자본변동",null,354,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T27,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["다.기타 단기대여금",29,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"나.주주ㆍ임원ㆍ종업원 장기대여금",null,91,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"11.기타유형자산",149,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"6.기타비유동자산",null,223,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(현재가치할인차금-주주임원종업원장기차입금)",293,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"7.주식매수선택권",null,355,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T28,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["(대손충당금-기타단기대여금)",30,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A29,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A29,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A29,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A29,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(대손충당금-주주임원종업원 장기대여금)",null,92,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D29,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D29,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D29,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D29,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(감가상각누계액-기타유형자산)",150,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I29,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I29,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I29,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I29,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"자산총계(Ⅰ+Ⅱ)",null,228,{"$f":"SUM(C8,G17)","v":0},null,"다.기타 장기차입금",294,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q29,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q29,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q29,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q29,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"8.기타자본조정",null,356,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T29,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T29,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T29,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T29,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["6.미수금",31,{"$f":"SUM(C31:C36)","v":0},"(현재가치할인차금 - 주주임원종업원 장기대여금)",null,93,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D30,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D30,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D30,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D30,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(손상차손누계액-기타유형자산)",151,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I30,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I30,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I30,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I30,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"I.유동부채",null,229,{"$f":"SUM(O31,O35,O39,O43,O47,O52:O54,S11,S17,S18)","v":0},null,"(현재가치할인차금-기타장기차입금)",295,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q30,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q30,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q30,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q30,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"Ⅵ.기타포괄손익누계액",null,361,{"$f":"SUM(W31:W36)","v":0}]
["가.분양미수금",32,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A31,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A31,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A31,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A31,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"다.기타 장기대여금",null,94,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D31,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D31,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D31,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D31,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(정부보조금등차감액-기타유형자산)",152,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I31,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I31,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I31,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I31,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"1.매입채무",null,230,{"$f":"SUM(O32:O34)","v":0},null,"4.장기매입채무",296,{"$f":"SUM(S32:S37)","v":0},"1.매도가능증권평가손익",null,362,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T31,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T31,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T31,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T31,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["(대손충당금-분양미수금)",33,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A32,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A32,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A32,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A32,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(대손충당금-기타장기대여금)",null,95,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D32,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D32,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D32,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D32,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(3)무형자산",169,{"$f":"SUM(K33:K34,K40:K48)","v":0},"가.외상매입금",null,231,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L32,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L32,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L32,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L32,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"가.장기외상매입금",297,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q32,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q32,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q32,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q32,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"2.해외사업환산손익",null,363,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T32,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T32,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T32,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T32,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["나.공사미수금",34,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(현재가치할인차금-기타장기대여금)",null,96,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"1.영업권",170,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"나.지급어음",null,232,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(현재가치할인차금-장기외상매입금)",298,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"3.지분법자본변동",null,364,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T33,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["(대손충당금-공사미수금)",35,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A34,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A34,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A34,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A34,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"5.투자부동산",null,97,{"$f":"SUM(G35:G37)","v":0},null,"2.산업재산권",171,{"$f":"SUM(K35:K39)","v":0},"다.기타매입채무",null,233,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L34,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L34,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L34,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L34,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"나.장기지급어음",299,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q34,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q34,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q34,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q34,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"4.파생상품평가손익",null,365,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T34,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T34,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T34,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T34,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["다.기타 미수금",36,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A35,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A35,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A35,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A35,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"가.토지 (투자부동산)",null,98,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D35,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D35,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D35,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D35,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"가.특허권",172,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I35,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I35,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I35,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I35,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"2.단기차입금",null,234,{"$f":"SUM(O36:O38)","v":0},null,"(현재가치할인차금-장기지급어음)",300,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q35,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q35,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q35,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q35,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"5.재평가잉여금",null,366,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T35,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T35,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T35,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T35,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["(대손충당금-기타미수금)",37,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"나.건물 (투자부동산)",null,99,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"나.상표권",173,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"가.관계회사 단기차입금",null,235,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"다.장기기타매입채무",301,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"6.기타 포괄손익누계액",null,367,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T36,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["7.선급금",38,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A37,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A37,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A37,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A37,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"다.기타투자부동산",null,100,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D37,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D37,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D37,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D37,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"다.실용신안권",174,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I37,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I37,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I37,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I37,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"나.주주ㆍ임원ㆍ종업원 단기차입금",null,236,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L37,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L37,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L37,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L37,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(현재가치할인차금-장기기타매입채무)",302,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q37,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q37,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q37,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q37,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"VII.이익잉여금",null,372,{"$f":"SUM(W38:W42)","v":0}]
["8.기타당좌자산",39,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"6.기타투자자산",null,105,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"라.의장권",175,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"다.기타 단기차입금",null,237,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"5.장기미지급금",303,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"1.이익준비금",null,373,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T38,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["(2)재고자산",44,{"$f":"SUM(C40:C45,C49:C57)","v":0},"(2)유형자산",null,110,{"$f":"SUM(G40:G57,K8:K31)","v":0},null,"마.기타산업재산권",176,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I39,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I39,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I39,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I39,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"3.미지급금",null,238,{"$f":"SUM(O40:O42)","v":0},null,"(현재가치할인차금-장기미지급금)",304,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q39,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q39,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q39,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q39,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"2.재무구조개선적립금",null,374,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T39,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T39,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T39,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T39,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["1.상품",45,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A40,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A40,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A40,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A40,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"1.토지 (유형자산)",null,111,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D40,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D40,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D40,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D40,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"3.광업권",181,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I40,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I40,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I40,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I40,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"가.미지급법인세",null,239,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L40,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L40,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L40,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L40,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"6.장기선수금",305,{"$f":"SUM(S41:S43)","v":0},"3.「조세특례제한법상」준비금",null,375,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T40,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T40,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T40,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T40,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["2.제품",46,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(손상차손누계액-토지)",null,112,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"4.어업권",182,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"나.미지급배당금",null,240,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"가.장기분양선수금",306,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"4.기타임의적립금",null,376,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T41,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["3.반제품",47,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(정부보조금등차감액-토지)",null,113,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"5.차지권",183,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"다.기타미지급금",null,241,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"나.장기공사선수금",307,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"5.미처분이익잉여금(미처리결손금)",null,381,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,T42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,T42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,T42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,T42,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["4.재공품",48,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A43,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A43,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A43,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A43,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"2.건물 (유형자산)",null,114,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D43,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D43,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D43,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D43,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"6.개발비",184,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I43,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I43,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I43,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I43,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"4.선수금",null,242,{"$f":"SUM(O44:O46)","v":0},null,"다.장기기타선수금",308,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q43,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q43,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q43,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q43,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"자본총계(Ⅲ+～Ⅶ)",null,382,{"$f":"SUM(W11,W14,W21,W30,W37)","v":0}]
["5.부산물",49,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A44,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A44,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A44,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A44,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(감가상각누계액-건물)",null,115,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D44,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D44,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D44,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D44,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"7.사용수익기부자산가액",185,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I44,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I44,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I44,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I44,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"가.분양선수금",null,243,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L44,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L44,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L44,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L44,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"7.퇴직급여충당부채",309,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q44,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q44,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q44,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q44,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"부채와 자본총계",null,383,{"$f":"SUM(W10,W43)","v":0}]
["6.원재료(원자재)",50,{"$f":"SUM(C46:C48)","v":0},"(손상차손누계액-건물)",null,116,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D45,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D45,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D45,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D45,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"8.소프트웨어",186,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I45,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I45,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I45,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I45,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"나.공사선수금",null,244,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L45,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L45,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L45,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L45,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"8.퇴직연금미지급금",310,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q45,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q45,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q45,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q45,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["가.원재료",51,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A46,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A46,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A46,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A46,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(정부보조금등차감액-건물)",null,117,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D46,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D46,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D46,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D46,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"9.저작권",187,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I46,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I46,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I46,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I46,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"다.기타 선수금",null,245,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L46,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L46,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L46,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L46,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(국민연금전환금)",311,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q46,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q46,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q46,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q46,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["나.부재료",52,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A47,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A47,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A47,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A47,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"3.구축물",null,118,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D47,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D47,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D47,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D47,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"10.제이용권",188,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I47,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I47,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I47,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I47,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"5.예수금",null,246,{"$f":"SUM(O48:O51)","v":0},null,"(퇴직보험예치금)",312,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q47,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q47,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q47,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q47,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["다.기타원재료",53,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A48,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A48,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A48,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A48,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(감가상각누계액-구축물)",null,119,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D48,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D48,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D48,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D48,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"11.기타무형자산",189,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I48,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I48,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I48,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I48,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"가.부가가치세예수금",null,247,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L48,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L48,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L48,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L48,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(퇴직연금운용자산)",313,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q48,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q48,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q48,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q48,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["7.가설재",54,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A49,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A49,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A49,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A49,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(손상차손누계액-구축물)",null,120,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D49,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D49,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D49,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D49,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(4)기타비유동자산",194,{"$f":"SUM(K50,O10,O20,O21,O22,O27:O28)","v":0},"나.제세예수금",null,248,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L49,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L49,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L49,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L49,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"9.장기충당부채",314,{"$f":"SUM(S50:S54)","v":0}]
["8.저장품",55,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A50,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A50,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A50,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A50,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(정부보조금등차감액-구축물)",null,121,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D50,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D50,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D50,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D50,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"1.장기매출채권",195,{"$f":"SUM(K51:K57,O8:O9)","v":0},"다.예수보증금",null,249,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L50,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L50,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L50,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L50,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"가.장기공사손실충당부채",315,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q50,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q50,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q50,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q50,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["9.미착상품(미착재료)",56,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A51,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A51,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A51,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A51,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"4.기계장치",null,122,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D51,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D51,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D51,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D51,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"가.장기외상매출금",196,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I51,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I51,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I51,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I51,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"라.기타예수금",null,250,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L51,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L51,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L51,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L51,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"나.장기제품보증충당부채",316,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q51,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q51,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q51,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q51,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["10.완성주택",57,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A52,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A52,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A52,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A52,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(감가상각누계액-기계장치)",null,123,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D52,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D52,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D52,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D52,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(대손충당금-장기외상매출금)",197,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I52,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I52,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I52,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I52,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"6.미지급비용",null,251,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L52,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L52,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L52,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L52,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"다.장기반품추정충당부채",317,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q52,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q52,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q52,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q52,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["11.미완성주택",58,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A53,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A53,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A53,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A53,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(손상차손누계액-기계장치)",null,124,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D53,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D53,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D53,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D53,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(현재가치할인차금-장기외상매출금)",198,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I53,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I53,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I53,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I53,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"7.선수수익",null,252,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L53,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L53,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L53,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L53,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"라.장기하자보수충당부채",318,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q53,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q53,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q53,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q53,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["12.용지(건설업)",59,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A54,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A54,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A54,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A54,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(정부보조금등차감액-기계장치)",null,125,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D54,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D54,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D54,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D54,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"나.장기받을어음",199,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I54,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I54,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I54,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I54,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"8.유동성장기부채",null,253,{"$f":"SUM(O55:O57,S8:S10)","v":0},null,"마.장기기타충당부채",319,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q54,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q54,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q54,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q54,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["13.완성공사(주택외)",60,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A55,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A55,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A55,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A55,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"5.선박ㆍ항공기",null,126,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D55,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D55,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D55,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D55,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(대손충당금-장기받을어음)",200,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I55,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I55,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I55,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I55,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"가.유동성장기차입금",null,254,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L55,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L55,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L55,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L55,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"10.제준비금",324,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q55,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q55,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q55,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q55,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["14.미완성공사(주택외)",61,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A56,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A56,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A56,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A56,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(감가상각누계액-선박항공기)",null,127,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D56,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D56,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D56,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D56,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"(현재가치할인차금-장기받을어음)",201,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I56,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I56,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I56,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I56,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(현재가치할인차금-유동성장기차입금)",null,255,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L56,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L56,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L56,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L56,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"11.이연법인세부채(비유동부채)",325,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q56,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q56,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q56,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q56,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
["15.기타재고자산",62,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A57,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A57,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A57,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A57,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"(손상차손누계액-선박항공기)",null,128,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,D57,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,D57,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,D57,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,D57,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"다.장기기타매출채권",202,{"$f":"SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,I57,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,I57,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,I57,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,I57,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},"나.유동성사채",null,256,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,L57,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,L57,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,L57,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,L57,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0},null,"12.장기임대보증금",326,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,Q57,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,Q57,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,Q57,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,Q57,장부!$B$3:$B$1048576,IF($E$5=0,\"*\",$E$5),장부!$A$3:$A$1048576,IF($G$5=0,\">=\"&1,\"<=\"&$G$5))","v":0}]
[]
["210mm×297mm[백상지 80g/㎡ 또는 중질지 80g/㎡]"]

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["■ 법인세법 시행규칙 [별지 제3호의3서식(1)] <개정 2015.3.13.> "]
[{"$nulls":7},"(3쪽 중 제1쪽)",null,"(3쪽 중 제2쪽)"]
["표준손익계산서","과세기간",null,{"$f":"IF(요약!$C$3=\"\",1,요약!$C$3)","v":"1900-01-01"},"부터","상호",{"$f":"IF(요약!$C$2=\"\",,요약!$C$2)","v":0},null,null,"표준손익계산서","과세기간",null,{"$f":"IF(요약!$C$3=\"\",1,요약!$C$3)","v":"1900-01-01"},"부터","상호",{"$f":"IF(요약!$C$2=\"\",,요약!$C$2)","v":0}]
["(일반법인용)",null,null,{"$f":"IF(요약!$C$4=\"\",2958465,요약!$C$4)","v":"9999-12-31"},"까지","사업자등록번호",{"$nulls":3},"(일반법인용)",null,null,{"$f":"D4","v":"9999-12-31"},"까지","사업자등록번호"]
["(단위 : 원)",{"$nulls":8},"(단위 : 원)"]
["계 정 과 목","코드",null,"금 액","계 정 과 목",null,"코드","금 액",null,"계 정 과 목","코드",null,null,"계 정 과 목",null,"코드"]
["Ⅰ.매출액",1,null,{"$f":"SUM(D8,D11,D14,D17,D20,D23,D26,D29,D30,D31)","v":0},"(7)지분법손실(지주회사)",null,60,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E7,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E7,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E7,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E7,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"24.운반비",110,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J7,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J7,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J7,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J7,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"22.수수료수익",null,164,{"$f":"SUM(Q8:Q9)","v":0}]
["1.상품매출",2,null,{"$f":"SUM(D9:D10)","v":0},"(8)기타매출원가",null,61,{"$f":"H9+H10+H11+H12","v":0},null,"25.보관료",111,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J8,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J8,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J8,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J8,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"가.국내수수료수익",null,165,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N8,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N8,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N8,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N8,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["가.국내상품매출",3,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A9,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A9,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A9,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A9,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"1.기타매출원가 기초재고액",null,62,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E9,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E9,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E9,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E9,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"26.건물ㆍ시설관리비(수선비 제외)",112,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J9,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J9,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J9,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J9,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"나.해외수수료수익",null,166,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N9,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N9,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N9,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N9,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["나.수출상품매출",4,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A10,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A10,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A10,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A10,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"2.기타매출원가 당기총원가(명세별첨)",null,63,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E10,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E10,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E10,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E10,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"27.수선비",113,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J10,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J10,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J10,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J10,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"23.사용료ㆍ로열티수익",null,167,{"$f":"SUM(Q11:Q12)","v":0}]
["2.제품매출",5,null,{"$f":"SUM(D12:D13)","v":0},"3.기타매출원가 기말재고액",null,64,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E11,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E11,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E11,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E11,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"28.수도광열비(전기료 제외)",114,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J11,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J11,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J11,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J11,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"가.국내사용료ㆍ로열티수익(영업외)",null,168,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N11,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N11,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N11,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N11,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["가.국내제품매출",6,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A12,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A12,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A12,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A12,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"4.기타매출원가 타계정대체액",null,65,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E12,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E12,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E12,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E12,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"29.전기료",115,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J12,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J12,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J12,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J12,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"나.해외사용료ㆍ로열티수익 (영업외)",null,169,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N12,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N12,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N12,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N12,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["나.수출제품매출",7,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A13,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A13,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A13,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A13,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"Ⅲ.매출총손익 (Ⅰ－Ⅱ)",null,66,{"$f":"D7-D32","v":0},null,"30.인쇄비",116,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J13,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J13,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J13,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J13,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"24.정부보조금",null,170,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N13,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N13,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N13,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N13,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["3.공사수입",8,null,{"$f":"SUM(D15:D16)","v":0},"Ⅳ.판매비와관리비",null,67,{"$f":"SUM(H15,H21,H25,H26,H27,H28,H32,H33,H34,H37,H38,H40,H39,H41,H42,H43,H44,H45,H48,H51,H54,H55,H56,M7,M8,M9,M10,M11,M12,M13,M14,M15,M16,M17,M18,M21)","v":0},null,"31.교육훈련비",117,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J14,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J14,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J14,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J14,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"25.판매장려금수익",null,171,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N14,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N14,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N14,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N14,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["가.국내공사수입",9,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A15,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A15,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A15,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A15,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"1.급여",null,68,{"$f":"SUM(H16:H20)","v":0},null,"32.특허권등 사용료",118,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J15,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J15,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J15,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J15,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"26.위약금ㆍ보상금ㆍ배상금수익",null,172,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N15,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N15,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N15,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N15,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["나.해외공사수입",10,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A16,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A16,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A16,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A16,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"가.임원급여",null,69,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E16,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E16,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E16,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E16,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"33.수출입제비용",119,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J16,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J16,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J16,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J16,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"27.상각채권추심이익",null,173,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N16,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N16,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N16,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N16,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["4.운송수입",11,null,{"$f":"SUM(D18:D19)","v":0},"나.직원급여",null,70,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E17,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E17,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E17,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E17,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"34.해외시장개척비",120,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J17,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J17,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J17,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J17,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"28.기타 영업외수익",null,174,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N17,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N17,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N17,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N17,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["가.국내운송수입",12,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A18,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A18,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A18,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A18,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"다.임원상여금",null,71,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E18,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E18,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E18,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E18,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"35.외주용역비",121,null,{"$f":"SUM(M19:M20)","v":0},"Ⅶ.영업외비용",null,179,{"$f":"SUM(Q19,Q20,Q21,Q25,Q26,Q27,Q28,Q29,Q30,Q31,Q34,Q38,Q39,Q44,Q45,Q46,Q47,Q48,Q49,Q50,Q51)","v":0}]
["나.해외운송수입",13,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A19,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A19,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A19,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A19,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"라.직원상여금",null,72,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E19,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E19,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E19,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E19,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"가.국내외주용역비",122,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J19,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J19,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J19,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J19,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"1.이자비용",null,180,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N19,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N19,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N19,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N19,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["5.부동산임대수입",14,null,{"$f":"SUM(D21:D22)","v":0},"마.기타 (일용급여 등)",null,73,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E20,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E20,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E20,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E20,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"나.해외외주용역비",123,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J20,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J20,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J20,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J20,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"2.기타대손상각비 (영업외)",null,181,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N20,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N20,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N20,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N20,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["가.국내임대수입",15,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A21,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A21,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A21,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A21,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"2.퇴직급여",null,74,{"$f":"SUM(H22:H24)","v":0},null,"36.기타 판관비",124,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J21,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J21,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J21,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J21,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"3.유가증권처분손실",null,182,{"$f":"SUM(Q22:Q24)","v":0}]
["나.해외임대수입",16,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A22,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A22,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A22,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A22,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"가.임원퇴직급여",null,75,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E22,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E22,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E22,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E22,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"Ⅴ.영업손익 (Ⅲ－Ⅳ)",129,null,{"$f":"H13-H14","v":0},"가.단기매매증권처분손실",null,183,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N22,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N22,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N22,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N22,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["6.분양수입",17,null,{"$f":"SUM(D24:D25)","v":0},"나.직원퇴직급여",null,76,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E23,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E23,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E23,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E23,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"Ⅵ.영업외수익",130,null,{"$f":"SUM(M24,M25,M26,M27,M31,M32,M33,M34,M35,M36,M39,M43,M44,M49,M50,M51,M52,M53,M54,M55,M56,Q7,Q10,Q13,Q14,Q15,Q16,Q17)","v":0},"나.매도가능증권처분손실",null,184,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N23,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N23,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N23,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N23,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["가.국내분양수입",18,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A24,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A24,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A24,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A24,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"다.퇴직급여충당부채전입액",null,77,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E24,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E24,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E24,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E24,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"1.이자수익",131,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J24,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J24,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J24,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J24,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"다.지분법적용투자주식처분손실",null,185,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N24,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N24,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N24,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N24,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["나.해외분양수입",19,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A25,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A25,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A25,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A25,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"3.보험료",null,78,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E25,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E25,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E25,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E25,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"2.배당금수익",132,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J25,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J25,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J25,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J25,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"4.매출채권처분손실",null,186,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N25,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N25,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N25,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N25,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["7.사용료ㆍ로열티수입",20,null,{"$f":"SUM(D27:D28)","v":0},"4.복리후생비",null,79,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E26,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E26,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E26,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E26,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"3.임대료",133,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J26,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J26,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J26,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J26,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"5.단기투자자산평가손실",null,187,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N26,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N26,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N26,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N26,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["가.국내사용료ㆍ로열티수입",21,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A27,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A27,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A27,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A27,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"5.여비교통비",null,80,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E27,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E27,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E27,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E27,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"4.유가증권처분이익",134,null,{"$f":"SUM(M28:M30)","v":0},"6.재고자산감모손실",null,188,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N27,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N27,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N27,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N27,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["나.해외사용료ㆍ로열티수입",22,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A28,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A28,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A28,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A28,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"6.임차료",null,81,{"$f":"SUM(H29:H31)","v":0},null,"가.단기매매증권처분이익",135,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J28,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J28,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J28,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J28,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"7.외환차손",null,189,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N28,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N28,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N28,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N28,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["8.지분법이익(지주회사)",23,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A29,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A29,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A29,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A29,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"가.부동산임차료",null,82,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E29,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E29,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E29,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E29,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"나.매도가능증권처분이익",136,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J29,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J29,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J29,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J29,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"8.외화환산손실",null,190,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N29,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N29,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N29,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N29,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["9.기타매출",24,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A30,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A30,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A30,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A30,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"나.차량ㆍ중기임차료(리스료 포함)",null,83,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E30,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E30,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E30,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E30,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"다.지분법적용투자주식처분이익",137,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J30,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J30,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J30,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J30,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"9.지분법손실 (영업외)",null,191,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N30,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N30,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N30,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N30,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["가.",25,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A31,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A31,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A31,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A31,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"다.기타임차료(리스료 포함)",null,84,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E31,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E31,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E31,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E31,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"5.매출채권처분이익",138,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J31,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J31,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J31,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J31,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"10.장기투자증권손상차손",null,192,{"$f":"SUM(Q32:Q33)","v":0}]
["Ⅱ.매출원가",35,null,{"$f":"SUM(D33,D39,D45,D50,D51,D52,H7,H8)","v":0},"7.접대비",null,85,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E32,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E32,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E32,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E32,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"6.단기투자자산평가이익",139,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J32,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J32,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J32,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J32,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"가.매도가능증권손상차손 (영업외비용)",null,193,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N32,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N32,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N32,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N32,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["(1)상품매출원가",36,null,{"$f":"D34+D35+D36+D37+D38","v":0},"8.유형자산감가상각비",null,86,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E33,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E33,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E33,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E33,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"7.외환차익",140,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J33,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J33,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J33,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J33,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"나.만기보유증권손상차손 (영업외비용)",null,194,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N33,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N33,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N33,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N33,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["1.상품기초재고액 ",37,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A34,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A34,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A34,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A34,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"9.무형자산상각비",null,87,{"$f":"SUM(H35:H36)","v":0},null,"8.외화환산이익",141,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J34,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J34,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J34,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J34,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"11.파생상품관련손실",null,195,{"$f":"SUM(Q35:Q37)","v":0}]
["2.상품당기매입원가",38,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A35,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A35,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A35,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A35,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"가.영업권상각비",null,88,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E35,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E35,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E35,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E35,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"9.지분법이익 (영업외)",142,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J35,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J35,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J35,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J35,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"가.파생상품평가손실",null,196,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N35,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N35,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N35,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N35,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["3.상품관세환급금(-)",39,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A36,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A36,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A36,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A36,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"나.기타무형자산상각비",null,89,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E36,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E36,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E36,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E36,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"10.장기투자증권손상차손환입",143,null,{"$f":"SUM(M37:M38)","v":0},"나.파생상품거래손실",null,197,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N36,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N36,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N36,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N36,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["4.상품기말재고액 ",40,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A37,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A37,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A37,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A37,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"10.세금과공과",null,90,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E37,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E37,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E37,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E37,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"가.매도가능증권손상차손환입 (영업외수익)",144,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J37,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J37,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J37,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J37,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"다.기타파생상품손실",null,198,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N37,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N37,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N37,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N37,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["5.상품타계정대체액 ",41,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A38,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A38,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A38,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A38,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"11.광고선전비(판매촉진비 포함)",null,91,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E38,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E38,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E38,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E38,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"나.만기보유증권손상차손환입 (영업외수익)",145,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J38,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J38,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J38,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J38,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"12.투자부동산처분손실",null,199,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N38,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N38,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N38,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N38,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["(2)제조원가",42,null,{"$f":"D40+D41+D42+D43+D44","v":0},"12.견본비",null,92,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E39,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E39,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E39,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E39,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"11.파생상품관련이익",146,null,{"$f":"SUM(M40:M42)","v":0},"13.유형자산처분손실",null,200,{"$f":"SUM(Q40:Q43)","v":0}]
["1.제조기초재고액",43,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A40,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A40,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A40,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A40,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"13.차량유지비(유류비 포함)",null,93,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E40,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E40,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E40,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E40,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"가.파생상품평가이익",147,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J40,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J40,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J40,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J40,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"가.토지처분손실",null,201,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N40,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N40,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N40,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N40,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["2.제조당기총원가(명세별첨)",44,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A41,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A41,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A41,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A41,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"14.연구비",null,94,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E41,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E41,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E41,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E41,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"나.파생상품거래이익",148,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J41,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J41,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J41,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J41,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"나.건물처분손실",null,202,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N41,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N41,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N41,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N41,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["3.제품관세환급금(-)",45,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A42,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A42,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A42,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A42,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"15.경상개발비",null,95,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E42,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E42,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E42,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E42,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"다.기타파생상품이익",149,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J42,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J42,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J42,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J42,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"다.기계장치처분손실",null,203,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N42,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N42,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N42,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N42,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["4.제조기말재고액",46,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A43,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A43,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A43,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A43,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"16.대손상각비(충당금전입액포함) (매출원가)",null,96,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E43,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E43,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E43,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E43,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"12.투자부동산처분이익",150,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J43,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J43,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J43,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J43,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"라.기타유형자산처분손실",null,204,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N43,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N43,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N43,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N43,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["5.제조타계정대체액",47,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A44,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A44,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A44,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A44,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"17.미분양주택관리비",null,97,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E44,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E44,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E44,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E44,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"13.유형자산처분이익",151,null,{"$f":"SUM(M45:M48)","v":0},"14.무형자산처분손실",null,205,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N44,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N44,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N44,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N44,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["(3)공사원가",48,null,{"$f":"D46+D47+D48+D49","v":0},"18.수주비",null,98,{"$f":"SUM(H46:H47)","v":0},null,"가.토지처분이익",152,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J45,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J45,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J45,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J45,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"15.기부금",null,206,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N45,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N45,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N45,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N45,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["1.공사기초재고액",49,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A46,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A46,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A46,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A46,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"가.국내수주비",null,99,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E46,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E46,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E46,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E46,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"나.건물처분이익",153,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J46,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J46,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J46,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J46,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"16.사채상환손실",null,207,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N46,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N46,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N46,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N46,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["2.공사당기총원가(명세별첨)",50,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A47,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A47,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A47,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A47,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"나.해외수주비",null,100,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E47,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E47,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E47,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E47,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"다.기계장치처분이익",154,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J47,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J47,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J47,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J47,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"17.위약금ㆍ보상금ㆍ배상금비용",null,208,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N47,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N47,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N47,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N47,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["3.공사기말재고액",51,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A48,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A48,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A48,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A48,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"19.자문료",null,101,{"$f":"SUM(H49:H50)","v":0},null,"라.기타유형자산처분이익",155,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J48,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J48,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J48,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J48,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"18.기타충당금ㆍ준비금전입",null,209,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N48,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N48,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N48,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N48,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["4.공사타계정대체액",52,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A49,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A49,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A49,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A49,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"가.국내자문료",null,102,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E49,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E49,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E49,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E49,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"14.무형자산처분이익",156,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J49,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J49,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J49,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J49,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"19.전기오류수정손실",null,210,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N49,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N49,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N49,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N49,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["(4)운송원가",53,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A50,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A50,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A50,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A50,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"나.해외자문료",null,103,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E50,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E50,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E50,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E50,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"15.사채상환이익",157,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J50,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J50,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J50,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J50,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"20.재해손실",null,211,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N50,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N50,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N50,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N50,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["(5)임대원가",54,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A51,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A51,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A51,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A51,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"20.지급수수료",null,104,{"$f":"SUM(H52:H53)","v":0},null,"16.법인세환급액",158,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J51,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J51,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J51,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J51,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"21.기타 영업외비용",null,212,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N51,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N51,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N51,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N51,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["(6)분양원가",55,null,{"$f":"D53+D54+D55+D56","v":0},"가.국내지급수수료",null,105,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E52,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E52,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E52,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E52,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"17.충당금ㆍ준비금환입",159,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J52,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J52,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J52,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J52,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"Ⅷ.법인세비용차감전손익",null,217,{"$f":"M22+M23-Q18","v":0}]
["1.분양원가 기초재고액",56,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A53,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A53,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A53,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A53,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"나.해외지급수수료",null,106,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E53,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E53,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E53,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E53,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"18.전기오류수정이익",160,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J53,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J53,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J53,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J53,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"Ⅸ.법인세비용",null,218,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,N53,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,N53,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,N53,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,N53,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["2.분양원가 당기총원가(명세별첨)",57,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A54,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A54,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A54,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A54,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"21.판매수수료",null,107,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E54,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E54,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E54,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E54,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"19.자산수증이익",161,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J54,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J54,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J54,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J54,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"Ⅹ.당기순손익",null,219,{"$f":"Q52-Q53","v":0}]
["3.분양원가 기말재고액",58,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A55,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A55,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A55,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A55,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"22.소모품비",null,108,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E55,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E55,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E55,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E55,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"20.채무면제(조정)이익",162,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J55,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J55,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J55,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J55,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
["4.분양원가 타계정대체액 ",59,null,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,A56,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,A56,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,A56,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,A56,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},"23.통신비",null,109,{"$f":"+SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,E56,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,E56,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,E56,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,E56,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0},null,"21.보험차익",163,null,{"$f":"-SUMIFS(장부!$O$3:$O$1048576,장부!$N$3:$N$1048576,J56,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$S$3:$S$1048576,장부!$R$3:$R$1048576,J56,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))-SUMIFS(장부!$W$3:$W$1048576,장부!$V$3:$V$1048576,J56,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))+SUMIFS(장부!$AA$3:$AA$1048576,장부!$Z$3:$Z$1048576,J56,장부!$B$3:$B$1048576,IF($G$3=0,\"*\",$G$3),장부!$A$3:$A$1048576,IF($D$3=0,\">=\"&1,\">=\"&$D$3),장부!$A$3:$A$1048576,IF($D$4=0,\">=\"&1,\"<=\"&$D$4))","v":0}]
[]
["210mm×297mm[백상지 80g/㎡ 또는 중질지 80g/㎡]"]

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