¸¸»óÀº ¸ÅÃâ¼ÕÀÍ °è»ê¹æ¹ý 2°¡Áö¸¦ Á¦°øÇÕ´Ï´Ù. 2°¡Áö Áß¿¡¼ ¼±ÅÃÇÏ¿© »ç¿ëÇÒ ¼ö ÀÖ½À´Ï´Ù.
±âº»¼³Á¤ °ªÀº 1¹øÂ° ÀÔ´Ï´Ù.
1. ¸ÅÀԴܰ¡=0, ¸ÅÃâ´Ü°¡=0ÀÎ °æ¿ì ¸ÅÃâ¼ÕÀÍ °è»ê
¿¹1)
¸ÅÀԴܰ¡=0, ¼ö·®=10, ¸ÅÃâ´Ü°¡=1,000 -> ¸ÅÃâ¼ÕÀÍ = 10,000
¿¹2)
¸ÅÀԴܰ¡=900, ¼ö·®=10, ¸ÅÃâ´Ü°¡=0 -> ¸ÅÃâ¼ÕÀÍ = -9,000
¿¹3) Űº¸µå ¼¼Æ® (º¹ÇÕǰ)(Űº¸µå+¸¶¿ì½º+ÆÐµå(ÁõÁ¤Ç°))
¼¼Æ®: ¸ÅÀԴܰ¡=0, ¼ö·®=1, ¸ÅÃâ´Ü°¡=10,000 -> ¸ÅÃâ¼ÕÀÍ = 10,000
Űº¸µå: ¸ÅÀԴܰ¡=6,000, ¼ö·®=1, ¸ÅÃâ´Ü°¡=0 -> ¸ÅÃâ¼ÕÀÍ = -6,000
¸¶¿ì½º: ¸ÅÀԴܰ¡=2,000, ¼ö·®=1, ¸ÅÃâ´Ü°¡=0 -> ¸ÅÃâ¼ÕÀÍ = -2,000
ÆÐµå: ¸ÅÀԴܰ¡=900, ¼ö·®=1, ¸ÅÃâ´Ü°¡=0 -> ¸ÅÃâ¼ÕÀÍ = -900
¸ÅÃâ¼ÕÀÍÇÕ°è = 10,000 - 6,000 - 2,000 - 900 = 1,100
2. ¸ÅÀԴܰ¡=0, ¸ÅÃâ´Ü°¡=0ÀÎ °æ¿ì Á¦¿Ü (¸ÅÃâ¼ÕÀÍ °è»ê ¾ÈÇÔ)
¸ÅÃâ´Ü°¡=0 ÀÎ °æ¿ì ¸ÅÃâ¼ÕÀÍÀ» °è»êÇÏÁö ¾Ê½À´Ï´Ù.
±×¸®°í ¸ÅÀԴܰ¡=0ÀÎ °æ¿ì¿¡´Â ¸ÅÀԴܰ¡¿äÀ²¿¡ ÀÇÇØ
¸ÅÃâ´Ü°¡¸¦ ÀÌ¿ëÇÏ¿© ¸ÅÀԴܰ¡¸¦ °è»êÇÏ¿© ¼ÕÀÍÀ» °è»êÇÕ´Ï´Ù.
¿¹)
¸ÅÀԴܰ¡=900, ¸ÅÃâ¼ö·®=1, ¸ÅÃâ´Ü°¡=0 -> ¸ÅÃâ¼ÕÀÍ=0
¸ÅÀԴܰ¡=0, ¸ÅÃâ¼ö·®=1, ¸ÅÃâ´Ü°¡=900, ¸ÅÀԴܰ¡¿äÀ²=1.07 -> ¸ÅÃâ¼ÕÀÍ = (900 - 900/1.07) * 1 = 59
¸ÅÀԴܰ¡=0, ¸ÅÃâ¼ö·®=1, ¸ÅÃâ´Ü°¡=0 -> ¸ÅÃâ¼ÕÀÍ=0
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