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[null,"■ 품의부서",null,null,"■ 지급방식",null,null,"■증빙서류",null,null,"■ 계정과목"]
[null,"no","품의부서",null,"no","방식",null,"no","구분",null,"no","계정과목","설명"]
[null,1,"사무국",null,1,"계좌이체",null,1,"영수증",null,1,"급      료","사무직의 월급"]
[null,2,null,null,2,"현금지급",null,2,"계산서",null,2,"잡      급","임시적 급여, 일용근로자 급여, 아르바이트 일당 등(주민등록증사본 및 급여 수령확인)"]
[null,3,null,null,3,"카드결제",null,3,"거래확인증",null,3,"복리후생비","일·숙직비, 직원식대 및 차대, 직원야유회 비용, 직원  회식대, 임직원 경조비, 임직원 피복비, 의료보험 회사 부담분 등"]
[null,4,null,null,4,"기타",null,4,"기타",null,4,"여비교통비","시내교통비, 출장여비, 해외출장비, 시외교통비 등"]
[null,5,null,null,5,null,null,5,"없음",null,5,"통  신  비","전화료 및 전신료, 우편료, 정보통신료, 팩스밀리사용료  등"]
[null,6,null,null,6,null,null,6,null,null,6,"수도광열비","상하수도요금, 도시가스대금, 가스대금, 난방용 유류대 (용접에 사용되는 산소 및 가스는 가스수도비로 처리)"]
[null,7,null,null,7,null,null,7,null,null,7,"접  대  비","거래처선물대금, 거래처경조사비, 해외접대비, 거래처 접대비 (접대비 전체금액 중 신용카드 지출이 80% (서울시기준)이상 이어야함)"]
[null,8,null,null,8,null,null,8,null,null,8,"세금과공과","자동차세, 사업소세, 인지대, 적십자회비, 국민연금회사 부담분, 협회 및 조합비, 균등할주민세 (취득세, 등록세는 취득건물의 원가에 포함하고 법인세, 소득세, 주민세는 포함하지 아니함)"]
[null,9,null,null,9,null,null,9,null,null,9,"지급임차료","사무실임차료, 공장임차료, 기계리스료, 복사기임차료, 기타임차료"]
[null,10,null,null,10,null,null,10,null,null,10,"수  선  비","건물수선비, 기계수선비, 공기구수선비, 비품수선비, 유지보수료"]
[null,11,null,null,11,null,null,11,null,null,11,"보  험  료","산재보험료, 자동차보험료, 보증보험료, 책임보험료(의료보험은 해당하지 않음)"]
[null,12,null,null,12,null,null,12,null,null,12,"차량유지비","유류대, 차량수리비, 주차료, 안전협회비, 검사비, 통행료"]
[null,13,null,null,13,null,null,13,null,null,13,"경상연구개발비","외주연구개발비, 시험재료비, 연구원식대, 연구원급여"]
[null,14,null,null,14,null,null,14,null,null,14,"교육훈련비","강사초청료, 연수원임차료, 학원연수비, 위탁교육훈련비"]
[null,15,null,null,15,null,null,15,null,null,15,"도서인쇄비","신문구독료, 도서대금, 인쇄대금, 사진현상대금, 복사대  금, 명함인쇄대금"]
[null,16,null,null,16,null,null,16,null,null,16,"포  장  비","외주포장비, 박스  포리백 등 포장 재료 구입 대금"]
[null,17,null,null,17,null,null,17,null,null,17,"사무용품비","장부서식대금, 문구대금 등"]
[null,18,null,null,18,null,null,18,null,null,18,"소 모 품 비","소모자재대, 기타 소모품비 (주로 100만원 미만인 것)"]
[null,19,null,null,19,null,null,19,null,null,19,"지급수수료","세무수수료, 법무사수수료, 특허권사용료, 기술로열티"]
[null,20,null,null,20,null,null,20,null,null,20,"보  관  료","창고료, 보관수수료, 보관부대비용"]
[null,21,null,null,21,null,null,21,null,null,21,"기  밀  비","대표이사기밀비, 임직원기밀비"]
[null,22,null,null,22,null,null,22,null,null,22,"광고선전비","TV신문광고료, 광고물제작비, 카렌다인쇄비, 광고물 배  포비, 간판제작비"]
[null,23,null,null,23,null,null,23,null,null,23,"기  부  금","불우이웃돕기성금, 장학재단기부금, 수재의연금, 방위성금"]
[null,24,null,null,24,null,null,24,null,null,24,"수출제비용","수출통관비, 수출운송비, 선전하역비, 수출대행료, 수출품보관비"]
[null,25,null,null,25,null,null,25,null,null,25,"견  본  비","샘플제작비"]
[null,26,null,null,26,null,null,26,null,null,26,"잡       비","오물수거료, TV시청료, 방범비, 기타발생이 빈번하지 않은 비용"]
[null,27,null,null,27,null,null,27,null,null,27,"지급이자와 할인료","어음할인, 채권할인, 대출금이자, 연체이자, 사채이자"]
[null,28,null,null,28,null,null,28,null,null,28,"잡  손  실","교통범칙금, 교통사고배상금, 계약위반배상금, 가산세"]
[null,29,null,null,29,null,null,29,null,null,29,"고정자산처분 이익손실","토지, 건물, 차량운반구, 기계장치 등 처분시 처분가액과 장부가액의 차액"]
[null,30,null,null,30,null,null,30,null,null,30,"수입임대료","건물임대료, 토지임대료, 기계임대료 등"]
[null,null,null,null,null,null,null,null,null,null,31,"외환  차손","외화채권, 채무결재시 장부가액과 결재금액과의 차액"]
[null,null,null,null,null,null,null,null,null,null,32,"수입수수료","위탁판매수수료, 수출대행수수료, 판매대행수수료, 용역수수료"]
[null,null,null,null,null,null,null,null,null,null,33,"임가공매출","임가공 국내매출, 임가공 Local매출, 임가공 매출에누리액"]
[null,null,null,null,null,null,null,null,null,null,34]
[null,null,null,null,null,null,null,null,null,null,35]
[null,null,null,null,null,null,null,null,null,null,36]
[null,null,null,null,null,null,null,null,null,null,37]
[null,null,null,null,null,null,null,null,null,null,38]
[null,null,null,null,null,null,null,null,null,null,39]
[null,null,null,null,null,null,null,null,null,null,40]

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[null,"      지   출   품   의   서",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"결 재",null,null,null,null,null,"담당",null,null,null,"수석",null,null,null,"회장"]
[]
[]
[null,"회계일자",null,null,null,null,null,"2017-03-10",null,null,null,null,null,null,null,"품의일자",null,null,null,null,null,"2017-05-22",null,null,null,null,null,null,null,null,null,"지급일자",null,null,null,null,null,"2018-06-10"]
[null,"품의자",null,null,null,null,null,"달봉이",null,null,null,null,null,null,null,"품의부서",null,null,null,null,null,"사무국",null,null,null,null,null,null,null,null,null,"지급방식",null,null,null,null,null,"카드결제"]
[null,"합계금액",null,null,null,null,null,{"$f":"AH7","v":18000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"원정",null,null,null,null,"\\(",null,{"$f":"AP24","v":18000},null,null,null,null,null,null,null,null,null,null,null,")"]
[null,"계정과목",null,null,null,null,null,null,"내역 ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"수령처/수령인",null,null,null,null,null,null,"증빙서류",null,null,null,null,null,null,null,null,null,null,"금액"]
[null,{"$f":"ROW()-8","v":1},"여비교통비",null,null,null,null,null,"버스비",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"달봉이",null,null,null,null,null,null,null,null,null,null,"영수증",null,null,null,"기타",null,null,15000]
[null,{"$f":"ROW()-8","v":2},"수도광열비",null,null,null,null,null,"sdfs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"df",null,null,null,null,null,null,"계산서",null,null,null,"기타",null,null,null,null,null,null,3000]
[null,3,"통  신  비",null,null,null,null,null,"ㄴㄹㄴㅇㄹ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ㄴㅇㄹ"]
[null,4]
[null,5]
[null,6]
[null,7]
[null,8]
[null,9]
[null,10]
[null,11]
[null,12]
[null,13]
[null,14]
[null,15]
[null,"합     계    ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AP9:AU23)","v":18000}]
[null,"특기사항",null,null,"sdfs\nsfdf\ndfsdfs\nsdfsfd"]

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["지  출  품  의  서    발  행  대  장"]
[]
[]
[]
[]
["일련번호","회계일자","계정과목","내역","수령처/수령인","금액","품의일자","지급일자","품의자","품의부서","지급방식"]
[170522001,"2017-03-10","여비교통비","버스비","달봉이",15000,"2017-05-22","2018-06-10","달봉이","사무국","카드결제"]
[170522001,"2017-03-10","수도광열비","sdfs","df",3000,"2017-05-22","2018-06-10","달봉이","사무국","카드결제"]
[170522001,"2017-03-10","통  신  비","ㄴㄹㄴㅇㄹ","ㄴㅇㄹ",null,"2017-05-22","2018-06-10","달봉이","사무국","카드결제"]
[170522002,"2017-03-10","여비교통비","버스비","달봉이",15000,"2017-05-22","2018-06-10","달봉이","사무국","카드결제"]
[170522002,"2017-03-10","수도광열비","sdfs","df",3000,"2017-05-22","2018-06-10","달봉이","사무국","카드결제"]
[170522002,"2017-03-10","통  신  비","ㄴㄹㄴㅇㄹ","ㄴㅇㄹ",null,"2017-05-22","2018-06-10","달봉이","사무국","카드결제"]
[170522003,"2017-03-10","여비교통비","버스비","달봉이",15000,"2017-05-22","2018-06-10","달봉이","사무국","카드결제"]
[170522003,"2017-03-10","수도광열비","sdfs","df",3000,"2017-05-22","2018-06-10","달봉이","사무국","카드결제"]
[170522003,"2017-03-10","통  신  비","ㄴㄹㄴㅇㄹ","ㄴㅇㄹ",null,"2017-05-22","2018-06-10","달봉이","사무국","카드결제"]
[170310004,"2017-03-10","여비교통비","버스비","달봉이",15000,"2017-05-22","2018-06-10","달봉이","사무국","카드결제"]
[170310004,"2017-03-10","수도광열비","sdfs","df",3000,"2017-05-22","2018-06-10","달봉이","사무국","카드결제"]
[170310004,"2017-03-10","통  신  비","ㄴㄹㄴㅇㄹ","ㄴㅇㄹ",null,"2017-05-22","2018-06-10","달봉이","사무국","카드결제"]