-박진수

 

약 력

한국외대 경영학과 차석입학 및 졸업

전, 인사이트인큐베이터

삼정회계법인

신한회계법인

산림조합중앙회 외부강사

현, 예일회계법인

가인지캠퍼스 외부강사

나무경영아카데미 강사 

K－IFRS를 바탕으로 출제되었던 회계사 1차 시험의 모든 문제를 취합하고 분류한 뒤, 중복되는 문제들은 제거 또는 통합하였습니다. 마지막 정리를 위한 투입시간을 

최소화하고자 같은 정보를 이용해 많은 연습을 할 수 있도록 책을 구성하였습니다.

이 책을 구성하는 모든 문제는 실전연습을 위한 문제입니다. 다만, 책에 실린 정보는 유지하면서 문제 수를 줄이는 과정에서 비대화된 문제들이 전체 문제대비 10% 가량 

존재합니다. 이 10%의 문제는 실전보다 분명히 어렵지만, 고득점을 위해서는 이러한 문제 또한 빠르게 풀 수 있는 능력을 기르는 것이 중요합니다.

지난 기출을 분석해보면, 96% 이상의 문제가 반복되는 경향을 보입니다. 반복되지 않는 4%의 문제를 문제수로 환산하면 2문제입니다. 

따라서 새로운 주제를 위해 시간을 투입하기보다는 반복되는 유형을 반드시 맞추기 위해 연습하고, 

남는 시간에는 다른 과목 공부를 병행하는 것이 효과적이면서도 효율적인 공부일 것입니다. 이 책을 통해 반복되는 96%를 충분히 연습할 수 있을 것이라 생각합니다. 

본 교재는 정부회계와 원가회계를 3문제씩 맞춘다는 가정하에 120점 정도는 충분히 맞출 수 있도록 설계되었습니다.

출판에 도움을 주신 모든 분들께 감사드리며, 수험생 여러분의 합격을 기원합니다.

2024년 9월

박진수 드림

00 개념체계 등 / 7

/ ○× 문제 ··························································································································· 10 /

 

 

01 재고자산, 생물자산 / 50

/ ○× 문제 ························································································································· 56 /

/ Q&A 문제 ······················································································································· 61 /

 

02 고객과의 계약에서 생기는 수익 / 80

/ ○× 문제 ························································································································· 95 /

/ Q&A 문제 ······················································································································ 100 /

 

03 유무형자산, 투자부동산, 기타자산 / 128

/ ○× 문제 ······················································································································· 133 /

/ Q&A 문제 ····················································································································· 141 /

 

04 정부보조금 / 160

/ ○× 문제 ······················································································································· 161 /

/ Q&A 문제 ····················································································································· 162 /

 

05 차입원가 자본화 / 165

/ Q&A 문제 ····················································································································· 167 /

06 현금및현금성자산과 수취채권 / 173

/ Q&A 문제 ····················································································································· 174 /

 

07 투자목적금융자산 / 177

/ ○× 문제 ······················································································································· 182 /

/ Q&A 문제 ····················································································································· 188 /

 

08 금융부채와 사채 / 207

/ Q&A 문제 ····················································································································· 209 /

 

09 자본 / 217

/ ○× 문제 ······················································································································· 221 /

/ Q&A 문제 ····················································································································· 222 /

 

10 복합금융상품 / 231

/ Q&A 문제 ····················································································································· 233 /

 

11 종업원급여 / 240

/ ○× 문제 ······················································································································· 242 /

/ Q&A 문제 ····················································································································· 243 /

 

12 주식기준보상 / 247

/ ○× 문제 ······················································································································· 249 /

/ Q&A 문제 ····················································································································· 251 /

 

13 리스 / 266

/ ○× 문제 ······················································································································· 271 /

/ Q&A 문제 ····················································································································· 273 /

 

14 법인세회계 / 285

/ ○× 문제 ······················································································································· 287 /

/ Q&A 문제 ····················································································································· 290 /

 

15 충당부채, 우발부채?? 및?? 우발자산 / 298

/ ○× 문제 ····················································································································· 300 /

/ Q&A 문제 ··················································································································· 304 /

 

16 주당이익 / 308

/ ○× 문제 ····················································································································· 311 /

/ Q&A 문제 ··················································································································· 313 /

 

17 회계변경과 오류수정 / 322

/ ○× 문제 ····················································································································· 324 /

/ Q&A 문제 ··················································································································· 326 /

 

18 현금흐름표 / 335

/ Q&A 문제 ··················································································································· 340 /

 

19 재무회계의 기타사항 / 351

/ ○× 문제 ····················································································································· 356 /

/ Q&A 문제 ··················································································································· 359 /

 

20 관계기업과 공동기업투자 / 364

/ ○× 문제 ······················································································································· 366 /

/ Q&A 문제 ····················································································································· 370 /

 

21 사업결합과 합병회계 / 376

/ ○× 문제 ····················································································································· 378 /

/ Q&A 문제 ··················································································································· 381 /

 

22 연결회계 / 395

/ ○× 문제 ······················································································································· 400 /

/ Q&A 문제 ····················································································································· 407 /

 

23 환율변동회계 / 435

/ ○× 문제 ······················································································································· 436 /

/ Q&A 문제 ····················································································································· 438 /

 

24 파생상품회계 / 450

/ ○× 문제 ······················································································································· 452 /

/ Q&A 문제 ····················································································································· 455 /

[출처] 객관식 재무회계 드릴 2판, 박진수 | 작성자 샘앤북스