±¹³»µµ¼
Àü°øµµ¼/´ëÇб³Àç
°æ»ó°è¿
2013³â 9¿ù 9ÀÏ ÀÌÈÄ ´©Àû¼öÄ¡ÀÔ´Ï´Ù.
Á¤°¡ |
37,000¿ø |
---|
36,630¿ø (1%ÇÒÀÎ)
740P (2%Àû¸³)
ÇÒÀÎÇýÅÃ | |
---|---|
Àû¸³ÇýÅà |
|
|
|
Ãß°¡ÇýÅÃ |
|
À̺¥Æ®/±âȹÀü
¿¬°üµµ¼
»óÇ°±Ç
ÀÌ»óÇ°ÀÇ ºÐ·ù
Ã¥¼Ò°³
ÇÑ ³ª¶óÀÇ °æÁ¦¸¦ ÀÌÇØÇϱâ À§Çؼ ±× ³ª¶óÀÇ Á¶¼¼Á¦µµ¿¡ ´ëÇÑ ÀÌÇØ°¡ ÇʼöÀûÀ̸ç, ÀÎÅͳÝÀ»
ºñ·ÔÇÑ Åë½ÅÀÇ ¹ß´Þ°ú ¾ç±¹°£ ¹«¿ªÀÚÀ¯È°¡ ÁøÇàµÇ°í ÀÖ´Â Çö½Ç¿¡¼ ¹Ì±¹ÀÇ Á¶¼¼¹ýÀ» ÀÌÇØ
ÇÑ´Ù´Â °ÍÀº ±¹Á¦È½Ã´ë¸¦ ´ëºñÇÏ´Â Ãʼ®ÀÌ µÉ ¼ö ÀÖÀ» °ÍÀÌ´Ù.
¹Ì±¹ÀÇ Á¶¼¼Ã¼°è´Â ¹Ì±¹ Àü¿ªÀ» ´ë»óÀ¸·Î ¿¬¹æÁ¤ºÎ°¡ ºÎ°úÇÏ´Â ¿¬¹æ¼¼(Federal Tax)¿Í, °³
º°ÁÖ¸¦ ´ë»óÀ¸·Î ÁÖÁ¤ºÎ°¡ ºÎ°úÇÏ´Â ÁÖÁ¤ºÎ¼¼(State Tax)·Î ³ª´©¾îÁö¸ç, ÁÖÁ¤ºÎ¼¼´Â °¢ ÁÖ
¸¶´Ù ¼·Î ´Ù¸¥ ±ÔÁ¤À» °¡Áö°í ÀÖÀ¸¹Ç·Î º»¼¿¡¼´Â ¿¬¹æ¼¼¸¦ ´Ù·ç°í ÀÖ´Ù.
º»¼´Â ¹Ì±¹°øÀÎȸ°è»ç(AICPA)½ÃÇèÀ» ÀÀ½ÃÇÏ°íÀÚ ÇÏ´Â ¼öÇè»ýÀ̳ª ¹Ì±¹Á¶¼¼ÀÇ ÀüüÀûÀΠü
°è¸¦ ¹è¿ì°íÀÚÇÏ´Â µ¶ÀÚµéÀº ±× ´ë»óÀ¸·Î ÇÏ°í ÀÖÀ¸¸ç, ´ÙÀ½°ú °°Àº Á¡À» ¿°µÎ¿¡ µÎ°íÁýÇÊ
µÇ¾ú´Ù.
ù°, ÃÖ±Ù±îÁö º¯ÈµÈ ÃâÁ¦°æÇâÀ» ¹Ý¿µÇÏ¿© ÇâÈÄ ÃâÁ¦°¡´É¼ºÀÌ ÀÖ´Â Multiple¹®Á¦¿Í
Simulation ¹®Á¦µéÀ» ´ëÆø º¸ÃæÇÏ°í ÀÌ¿¡ ´ëÇÑ ÇØ´äÀ» ÷ºÎÇÔÀ¸·Î½á º»¼¿¡ ÀÖ´Â
¹®Á¦µé¸¸À¸·Îµµ AICPA½ÃÇè ÃâÁ¦°æÇâ¿¡ ¿Ïº®È÷ ´ëºñÇÒ ¼ö ÀÖµµ·Ï ÇÏ¿´´Ù.
µÑ°, AICPA½ÃÇè¿¡ ´ëºñÇÏ¿© »õ·ÎÀÌ °³Á¤µÈ ¹Ì±¹¼¼¹ýÀÇ ³»¿ëÀ» ¸ðµÎ ¹Ý¿µÇÏ¿´°í, ÃÖ±Ù
ÃâÁ¦ºñÁßÀÌ ³ô¾ÆÁø ¼¼¹«´ë¸®ÀÎÀÇ Ã¥ÀӺκÐÀ» Ãß°¡·Î º¸ÃæÇÏ¿´´Ù.
¼Â°, ¹Ì±¹¼¼¹ýÀ» ¸íÈ®È÷ ÀÌÇØÇÒ ¼ö ÀÖµµ·Ï Çϱâ À§ÇÏ¿© Çѱ¹¾î ¹ø¿ªÀ» ÇÔ²² Á¦½ÃÇÏ¿´°í
Çѱ¹¾î ¹ø¿ªºÎºÐÀº »çÀüÀû ´Ü¾îÇؼ®¿¡ ±×Ä¡Áö ¾Æ´ÏÇÏ°í ¹Ì±¹¼¼¹ýÀÇ ÃëÁö¸¦ ÇÔ²²
Æ÷ÇÔÇÏ¿´À¸¸ç, µµÇ¥¸¦ ÃÖ´ëÇÑ È°¿ëÇÏ¿© ¼³¸íÇÔÀ¸·Î½á º¹ÀâÇÑ ¼¼¹ýÀÇ ³»¿ëÀ» ü°è
ÀûÀ¸·Î ÀÌÇØÇÒ ¼ö ÀÖµµ·Ï ÇÏ¿´´Ù.
¸ñÂ÷
Generalntents ...
01 Types of Major U.S. Taxes
02 Overview of Taxes on AICPA Examination
03 Outline of Individual Income Tax
Individual Taxation
Chapter 1 Exemptions
Chapter 2 Filing Status
Chapter 3 Gross Income
Chapter 4 Depreciation
Chapter 5 Above The Line Deductions
Chapter 6 Itemized Deductions
Chapter 7 Tax Credits
Chapter 8 Tax Payments
Transactions in Property
01 In General
02 Basis of Property
03 Capital Gains and Losses
04 Sale of Business Property
05 Other Disposition of Property
Corporations
01 Introduction
02 Taxable Income
03 Contribution
04 Distribution
05 Reorganization
06 Affiliated Corporation
07 PHC Tax and AE Tax
08 Alternative Minimum Tax
09 Filing Procedures
Partnership
01 Introduction
02 Contribution to a Partnership
03 Operations of a Partnership
04 Distributions from a Partnership
05 Sale of Partnership Interest
S-Corporations
01 Introduction
02 Tax Treatment
03 Comparison of Entity Types
Gift, Estate and Trust
01 Gift Tax
02 Estate Tax
03 Income Taxation of Estates and Trusts
04 Exempt Organizations
Responsibilities in Tax Services
01 Treasury Department Circular No.230
02 Tax Preparer Requirements
03 Preparer Penalty
04 AICPA Statement on Standards for Tax Services(SSTS)
Title 8
ÀúÀÚ¼Ò°³
»ý³â¿ùÀÏ | - |
---|
°í·Á´ëÇб³ °æ¿µÇаú Á¹¾÷, Çѱ¹¡¤¹Ì±¹ °øÀÎȸ°è»ç(State of California), ¿µÈȸ°è¹ýÀÎ ¡¤½ÅÇÑȸ°è¹ýÀÎ, ÀçÁ¤°æÁ¦ºÎ Á¤ºÎÅõÀÚ±â°ü Æò°¡À§¿ø, Áö¹æ¼¼ Á¤ºÎÇÕµ¿Á¶»ç¹Ý ÆÄ°ß, ¿µµîÆ÷¼¼¹«¼ °ú¼¼ÀûºÎ½É ½ÉÀÇÀ§¿ø, °¨»ç¿ø¡¤Çѱ¹»ý»ê¼ºº»ºÎ¡¤KBS¹æ¼Û¿¬¼ö¿ø, ±¹¹Î´ë µî Ãâ°, ¼¿ïµðÁöÅдëÇб³ °âÀÓ±³¼ö(¼¼¹ý½Ç¹«), AIFA Ãâ°(¹Ì±¹¼¼¹ý), Çѱ¹°øÀÎȸ°è»çȸ ¿¬¼ö¿ø Ãâ°(¹Ì±¹¼¼¹ý), Àú¼·Î´Â '¹Ì½ÃÁß±Þȸ°èÀÇ ´ë°¡', '°Å½ÃÁß±Þȸ°èÀÇ ´ë°¡', 'ÇѾ¾³×¼¼¹ý', '¼¼¹ý°³·Ð', '¼¼¹ý¿ø¸®', '¹ýÀÎÀÇ ¼¼¹ý½Ç¹«' µîÀÌ ÀÖ´Ù.
ÀúÀÚÀÇ ´Ù¸¥Ã¥
Àüüº¸±â2024 Final Review U.S.TAXATION
2023 Final Review U.S.TAXATION
ÁÖ°£·©Å·
´õº¸±â»óÇ°Á¤º¸Á¦°ø°í½Ã
À̺¥Æ® ±âȹÀü
Àü°øµµ¼/´ëÇб³Àç ºÐ¾ß¿¡¼ ¸¹Àº ȸ¿øÀÌ ±¸¸ÅÇÑ Ã¥
ÆǸÅÀÚÁ¤º¸
»óÈ£ |
(ÁÖ)±³º¸¹®°í |
---|---|
´ëÇ¥ÀÚ¸í |
¾Èº´Çö |
»ç¾÷ÀÚµî·Ï¹øÈ£ |
102-81-11670 |
¿¬¶ôó |
1544-1900 |
ÀüÀÚ¿ìÆíÁÖ¼Ò |
callcenter@kyobobook.co.kr |
Åë½ÅÆǸž÷½Å°í¹øÈ£ |
01-0653 |
¿µ¾÷¼ÒÀçÁö |
¼¿ïƯº°½Ã Á¾·Î±¸ Á¾·Î 1(Á¾·Î1°¡,±³º¸ºôµù) |
±³È¯/ȯºÒ
¹ÝÇ°/±³È¯ ¹æ¹ý |
¡®¸¶ÀÌÆäÀÌÁö > Ãë¼Ò/¹ÝÇ°/±³È¯/ȯºÒ¡¯ ¿¡¼ ½Åû ¶Ç´Â 1:1 ¹®ÀÇ °Ô½ÃÆÇ ¹× °í°´¼¾ÅÍ(1577-2555)¿¡¼ ½Åû °¡´É |
---|---|
¹ÝÇ°/±³È¯°¡´É ±â°£ |
º¯½É ¹ÝÇ°ÀÇ °æ¿ì Ãâ°í¿Ï·á ÈÄ 6ÀÏ(¿µ¾÷ÀÏ ±âÁØ) À̳»±îÁö¸¸ °¡´É |
¹ÝÇ°/±³È¯ ºñ¿ë |
º¯½É ȤÀº ±¸¸ÅÂø¿À·Î ÀÎÇÑ ¹ÝÇ°/±³È¯Àº ¹Ý¼Û·á °í°´ ºÎ´ã |
¹ÝÇ°/±³È¯ ºÒ°¡ »çÀ¯ |
·¼ÒºñÀÚÀÇ Ã¥ÀÓ ÀÖ´Â »çÀ¯·Î »óÇ° µîÀÌ ¼Õ½Ç ¶Ç´Â ÈÑ¼ÕµÈ °æ¿ì ·¼ÒºñÀÚÀÇ »ç¿ë, Æ÷Àå °³ºÀ¿¡ ÀÇÇØ »óÇ° µîÀÇ °¡Ä¡°¡ ÇöÀúÈ÷ °¨¼ÒÇÑ °æ¿ì ·º¹Á¦°¡ °¡´ÉÇÑ »óÇ° µîÀÇ Æ÷ÀåÀ» ÈѼÕÇÑ °æ¿ì ·½Ã°£ÀÇ °æ°ú¿¡ ÀÇÇØ ÀçÆǸŰ¡ °ï¶õÇÑ Á¤µµ·Î °¡Ä¡°¡ ÇöÀúÈ÷ °¨¼ÒÇÑ °æ¿ì ·ÀüÀÚ»ó°Å·¡ µî¿¡¼ÀÇ ¼ÒºñÀÚº¸È£¿¡ °üÇÑ ¹ý·üÀÌ Á¤ÇÏ´Â ¼ÒºñÀÚ Ã»¾àöȸ Á¦ÇÑ ³»¿ë¿¡ ÇØ´çµÇ´Â °æ¿ì |
»óÇ° Ç°Àý |
°ø±Þ»ç(ÃâÆÇ»ç) Àç°í »çÁ¤¿¡ ÀÇÇØ Ç°Àý/Áö¿¬µÉ ¼ö ÀÖÀ½ |
¼ÒºñÀÚ ÇÇÇغ¸»ó |
·»óÇ°ÀÇ ºÒ·®¿¡ ÀÇÇÑ ±³È¯, A/S, ȯºÒ, Ç°Áúº¸Áõ ¹× ÇÇÇغ¸»ó µî¿¡ °üÇÑ »çÇ×Àº¼ÒºñÀÚºÐÀïÇØ°á ±âÁØ (°øÁ¤°Å·¡À§¿øȸ °í½Ã)¿¡ ÁØÇÏ¿© ó¸®µÊ ·´ë±Ý ȯºÒ ¹× ȯºÒÁö¿¬¿¡ µû¸¥ ¹è»ó±Ý Áö±Þ Á¶°Ç, ÀýÂ÷ µîÀº ÀüÀÚ»ó°Å·¡ µî¿¡¼ÀǼҺñÀÚ º¸È£¿¡ °üÇÑ ¹ý·ü¿¡ µû¶ó ó¸®ÇÔ |
(ÁÖ)ÀÎÅÍÆÄÅ©Ä¿¸Ó½º´Â ȸ¿ø´ÔµéÀÇ ¾ÈÀü°Å·¡¸¦ À§ÇØ ±¸¸Å±Ý¾×, °áÁ¦¼ö´Ü¿¡ »ó°ü¾øÀÌ (ÁÖ)ÀÎÅÍÆÄÅ©Ä¿¸Ó½º¸¦ ÅëÇÑ ¸ðµç °Å·¡¿¡ ´ëÇÏ¿©
(ÁÖ)KGÀ̴Ͻýº°¡ Á¦°øÇÏ´Â ±¸¸Å¾ÈÀü¼ºñ½º¸¦ Àû¿ëÇÏ°í ÀÖ½À´Ï´Ù.
¹è¼Û¾È³»
±³º¸¹®°í »óÇ°Àº Åùè·Î ¹è¼ÛµÇ¸ç, Ãâ°í¿Ï·á 1~2Àϳ» »óÇ°À» ¹Þ¾Æ º¸½Ç ¼ö ÀÖ½À´Ï´Ù.
Ãâ°í°¡´É ½Ã°£ÀÌ ¼·Î ´Ù¸¥ »óÇ°À» ÇÔ²² ÁÖ¹®ÇÒ °æ¿ì Ãâ°í°¡´É ½Ã°£ÀÌ °¡Àå ±ä »óÇ°À» ±âÁØÀ¸·Î ¹è¼ÛµË´Ï´Ù.
±ººÎ´ë, ±³µµ¼Ò µî ƯÁ¤±â°üÀº ¿ìü±¹ Åù踸 ¹è¼Û°¡´ÉÇÕ´Ï´Ù.
¹è¼Ûºñ´Â ¾÷ü ¹è¼Ûºñ Á¤Ã¥¿¡ µû¸¨´Ï´Ù.