|
|
|
CMA ±¹Á¦°ü¸®È¸°è»ç STUDY GUIDE PART 1
|
|
|
CMA ±¹Á¦°ü¸®È¸°è»ç STUDY GUIDE PART1
¤Ó ÀåÈ«¼®
¤Ó
ŽÁø
|
|
|
|
- Á¦ÈÞ¸ô ÁÖ¹® ½Ã °í°´º¸»ó, ÀϺΠÀ̺¥Æ® Âü¿© ¹× ÁõÁ¤Ç° ÁõÁ¤, ÇÏ·ç/´çÀÏ ¹è¼Û¿¡¼ Á¦¿ÜµÇ¹Ç·Î Âü°í ¹Ù¶ø´Ï´Ù.
-
-
-
CMA ½ÃÇèÀ» ÁغñÇϽô ºÐµéÀÇ ¼öÇèÁ¤¸®¸¦ À§ÇØ ÁýÇÊµÈ ±³Àç´Ù. ¹æ´ëÇÑ ½ÃÇè¹üÀ§ÀÇ ³»¿ëÀ» ½ÃÇè¿¡ ´ëºñÇÒ ¼ö ÀÖ´Â compactÇÑ ºÐ·®À¸·Î Á¤¸®ÇÏ¿©, º°µµÀÇ ±³Àç ¾øÀ̵µ °¢ sectionº° ³»¿ëÀ» Á¤¸®ÇÒ ¼ö ÀÖµµ·Ï ÇÏ¿´´Ù.
-
-
SECTION A External Financial Reporting Decisions
Chapter 1 Basic Concept of Financial Accounting
01 What is ¡°Accounting¡±?
02 Conceptual Framework
Chapter 2 Financial Statements
01 Financial Statements include
02 Preparing Financial Statements
03 Analyzing interrelationships Amongst Accounts
04 Selected Accounts Interrelationships
05 Accruals
06 Statement of Financial Position(Balance Sheet)
07 Statement of Earning(Income Statement)
08 Statement of Comprehensive Income
09 Statement of Changes in Stockholders¡¯Equity
10 Statement of Cash Flows
Chapter 3 Recognition, Measurement, Valuation, and Disclosure
01 Cash and Cash Equivalents
02 Accounts Receivable
03 Inventory
04 Securities
05 Property, Plant, and Equipment
06 Intangible Assets
07 Warranty Liabilities
08 Deferred taxes
09 Bond
10 Lease
11 Equity
12 Revenue Recognition
SECTION B Cost Management
Chapter 1 Measurement Concepts
01 Cost Terminology and Concepts
02 Cost Flows
Chapter 2 Costing Technique
01 Co...sting Technique-Allocation
02 Costing Technique-Accumulation
03 Costing Technique-Range
04 Others
Chapter 3 Supply Chain Management
01 SCM(Supply Chain Management)
02 Lean Manufacturing
03 Just-in-Time Systems
04 Materials Requirement Planning(MRP)
05 Enterprise Resources Planning(ERP)
06 Outsourcing
07 Theory of Constraints(TOC)
08 Throughput costing (Super-Variable Costing)
09 Capacity Management and Analysis
Chapter 4 Business Process Improvement
01 Value Chain Analysis
02 Process Analysis
03 Business Process Reengineering
04 Activity-Based Management(ABM)
05 Continuous Improvement
06 Benchmarking and Best-Practice Analysis
07 Cost of Quality Analysis
08 Efficient Accounting Process
SECTION C Forecasting, Planning and Budgeting
Chapter 1 Forecasting Techniques
01 Overall
02 Forecasting Models
03 Regression Analysis
04 Learning Curve
05 Expected Value
Chapter 2 Strategic Planning
01 Overall
02 Strategic Planning
03 Generic Competitive Strategies - Porter¡¯s Generic Strategies
04 Strategic Planning Models and Analytical Techniques
05 Business Portfolio Analysis - the Groeth/Share or BCG Matrix
Chapter 3 Budgeting Concept
01 Budget
02 Types
Chapter 4 Budget Preparation
01 Budgeting Cycle
02 Operating Budget
03 Financial Budget
SECTION D Performance Management
Chapter 1 Variance Analysis
01 Overall
02 Variance Analysis
Chapter 2 Responsibility Accounting System
01 Responsibility Accounting System
02 Responsibility Center
Chapter 3 Performance Evaluation-Profit Center
01 Performance Evaluation-Profit Center
02 Performance Report
Chapter 4 Financial Measures-Investment Center
01 Return on Investment(ROI)
02 Residual Income(RI)
03 Investment Base Issues
Chapter 5 The Balanced Scorecard
01 Definition
02 Components of BSC
SECTION E Internal Control
Chapter 1 Governance, Risk, and Control
01 Corporate Governance
02 Governance Principles
03 Responsibilities for Corporate Governance
04 Relationship between Governance and Risk Management or Control
Chapter 2 Internal Control
01 Definition
02 Characters of Internal Control
03 Responsibilities of Internal Control
04 Components and Principles of Internal Control
05 Limitations of Internal Control
06 Legislative Initiatives About Internal Control
07 Types of Control
08 Practice of Internal Control
Chapter 3 System Control and Security Measures
01 General Control
02 Application Control
03 Internet Security
04 Business Continuity Planning
Technology & Analytics
Chapter 1 nformation Systems
01 Accounting Information System
02 Database
03 ERP/ERM
Chapter 2 ata Governance
01 Data Governance
02 IT Governance and Control Framework
03 Data Life Cycle
04 Records Management
05 Cyberattacks and Defense
Chapter 3 echnology-enabled Finance Transformation
01 System Development Life Cycles(SDLC)
02 Business Process Analysis
03 Robotic Process Automation
04 Artificial Intelligence
05 Cloud Computing
06 Blockchain and Smart Contracts
Chapter 4 Data Analytics
01 Overalls
02 Business Intelligence(BI)
03 Data Mining
04 Statistics
05 Analytic Tools
06 Visualization
-
-
¸Ó¸®¸»
Çö´ë ±â¾÷¿¡¼ À繫¤ýȸ°è°ü¸®ÀÇ Á߿伺Àº ´õÇÒ ³ªÀ§ ¾øÀÌ Áõ´ëµÇ°í ÀÖ½À´Ï´Ù. ±â¾÷ÀÇ ´Ù¸¥ ºÐ¾ß(»ý»ê¤ý¿µ¾÷ µî)ÀÇ °ü¸®ÀÚ¿Í´Â ´Ù¸£°Ô ±â¾÷ÀÇ À繫°ü¸®ÀÚ(Controller)¿¡°Ô´Â ¸¹Àº ½Ç¹«°æÇè°ú ´õºÒ¾î ÀÌ·ÐÀûÀÎ °øºÎ°¡ Ãß°¡ÀûÀ¸·Î ÇÊ¿äÇÏ´Ù´Â °ÍÀº ÀÌ¹Ì ¾Ë·ÁÁ® ÀÖ´Â »ç½ÇÀÔ´Ï´Ù. ÀÌ¿¡ ¹Ì±¹À» ºñ·ÔÇÑ ¸¹Àº ³ª¶ó¿¡¼´Â ±â¾÷ÀÇ À繫°ü¸®ÀÚ(Controller)¿¡°Ô ÇÊ¿äÇÑ ÀÚÁúÀ» °ËÁõÇÏ°íÀÚ ÇÏ´Â ±¹Á¦°ü¸®È¸°è»ç(Certified Management Accountant : CMA) ½ÃÇèÀ» À繫´ã´çÀÚ ¹× °ü¸®ÀÚ¿¡°Ô ¿äûÇÏ°í ÀÖ´Â »óȲÀÔ´Ï´Ù.
±×·¯³ª Áõ´ëµÇ´Â ½ÃÇè¿¡ ´ëÇÑ °ü½É°ú ´Ù¸£°Ô ±¹³»¿¡´Â ½ÃÇèÁ¤¸®¿ë ±³Àç°¡ °ÅÀÇ ¾ø¾î ¼öÇè»ýµéÀº ±¹Á¦°ü¸®È¸°è»çÇùȸ(Institution of Management Accountant: IMA)ÀÇ Ãßõ±âº»¼(Gleim, Willey µî)³ª Çпø±³Àç(Becker µî)¸¦ ÅëÇØ ½ÃÇèÀ» ÁغñÇÏ¿© ¿Ô½À´Ï´Ù. ±×·¯³ª ±âÁ¸ ±³Àç´Â ÀÌ·Ð ¼³¸íÀÌ ³Ê¹« Ãà¾à½ÄÀ̰ųª ÀåȲÇÑ ¼¼ú½ÄÀ¸·Î ±¸¼ºµÇ¾î ½ÃÇèÀ» ´ëºñÇϱ⿡´Â ÀÌÇØÀÇ ºÎÁ·À̳ª Á¤¸®ÀÇ ¾î·Á¿òÀÌ ÀÖ¾ú´ø °ÍÀÌ »ç½ÇÀÔ´Ï´Ù.
ÀÌ¿¡ CMA ½ÃÇèÀ» ÁغñÇϽô ºÐµéÀÇ ¼öÇèÁ¤¸®¸¦ À§ÇØ º»¼¸¦ Àú¼úÇÏ°Ô µÇ¾ú½À´Ï´Ù.
º»¼´Â ¹æ´ëÇÑ ½ÃÇè¹üÀ§ÀÇ ³»¿ëÀ» ½ÃÇè¿¡ ´ëºñÇÒ ¼ö ÀÖ´Â compactÇÑ ºÐ·®À¸·Î Á¤¸®ÇÏ¿©, º°µµÀÇ ±³Àç ¾øÀ̵µ °¢ sectionº° ³»¿ëÀ» Á¤¸®ÇÒ ¼ö ÀÖµµ·Ï ÇÏ¿´½À´Ï´Ù.
º»¼¸¦ ÅëÇØ ½ÃÇèÀ» À§ÇÑ ÀÌ·ÐÁ¤¸®¸¦ ÇÏ°í, ±âÃâ¹®Á¦(Retirement questions)³ª °¢ ±âº»¼ÀÇ ¹®Á¦¸¦ ¿¬½ÀÇÑ ÈÄ¿¡ ½ÃÇèÀ» Ä¡¸¥´Ù¸é ¸ñÇ¥ÇÏ´Â ½ÃÇè¿¡ÀÇ ÇÕ°ÝÀÌ ¾î·ÆÁö ¾ÊÀ» °ÍÀ¸·Î º¸ÀÔ´Ï´Ù.
¸ðÂÉ·Ï º»¼¸¦ °øºÎÇÏ½Ã°í ¸ñÇ¥ÇÏ´Â ½ÃÇè¿¡ÀÇ ÇÕ°ÝÀ» ÀÌ·ç½Ã±æ ±â¿øÇÕ´Ï´Ù.
2023³â 12¿ù
ÀúÀÚ µå¸²
-
-
|
ÀåÈ«¼® [Àú]
|
|
-
-
-
Àüü 0°³ÀÇ ±¸¸ÅÈıⰡ ÀÖ½À´Ï´Ù.
|
ÀÎÅÍÆÄÅ©µµ¼´Â °í°´´ÔÀÇ ´Ü¼ø º¯½É¿¡ ÀÇÇÑ ±³È¯°ú ¹ÝÇ°¿¡ µå´Â ºñ¿ëÀº °í°´´ÔÀÌ ÁöºÒÄÉ µË´Ï´Ù.
´Ü, »óÇ°À̳ª ¼ºñ½º ÀÚüÀÇ ÇÏÀÚ·Î ÀÎÇÑ ±³È¯ ¹× ¹ÝÇ°Àº ¹«·á·Î ¹ÝÇ° µË´Ï´Ù. |
|
±³È¯ ¹× ¹ÝÇ°ÀÌ °¡´ÉÇÑ °æ¿ì |
»óÇ°À» °ø±Þ ¹ÞÀº ³¯·ÎºÎÅÍ 7ÀÏÀ̳» °¡´É
°ø±Þ¹ÞÀ¸½Å »óÇ°ÀÇ ³»¿ëÀÌ Ç¥½Ã, ±¤°í ³»¿ë°ú ´Ù¸£°Å³ª ´Ù¸£°Ô ÀÌÇàµÈ °æ¿ì¿¡´Â °ø±Þ¹ÞÀº ³¯·ÎºÎÅÍ 3°³¿ù À̳», ȤÀº ±×»ç½ÇÀ» ¾Ë°Ô µÈ ³¯ ¶Ç´Â ¾Ë ¼ö ÀÖ¾ú´ø ³¯·ÎºÎÅÍ 30ÀÏ À̳»
»óÇ°¿¡ ¾Æ¹«·± ÇÏÀÚ°¡ ¾ø´Â °æ¿ì ¼ÒºñÀÚÀÇ °í°´º¯½É¿¡ ÀÇÇÑ ±³È¯Àº »óÇ°ÀÇ Æ÷Àå»óÅ µîÀÌ ÀüÇô ¼Õ»óµÇÁö ¾ÊÀº °æ¿ì¿¡ ÇÑÇÏ¿© °¡´É |
|
±³È¯ ¹× ¹ÝÇ°ÀÌ ºÒ°¡´ÉÇÑ °æ¿ì |
±¸¸ÅÈ®Á¤ ÀÌÈÄ(¿ÀǸ¶ÄÏ»óÇ°¿¡ ÇÑÇÔ)
°í°´´ÔÀÇ Ã¥ÀÓ ÀÖ´Â »çÀ¯·Î »óÇ° µîÀÌ ¸ê½Ç ¶Ç´Â ÈÑ¼ÕµÈ °æ¿ì
(´Ü, »óÇ°ÀÇ ³»¿ëÀ» È®ÀÎÇϱâ À§ÇÏ¿© Æ÷Àå µîÀ» ÈѼÕÇÑ °æ¿ì´Â Á¦¿Ü)
½Ã°£ÀÌ Áö³²¿¡ µû¶ó ÀçÆǸŰ¡ °ï¶õÇÒ Á¤µµ·Î ¹°Ç°ÀÇ °¡Ä¡°¡ ¶³¾îÁø °æ¿ì
Æ÷Àå °³ºÀµÇ¾î »óÇ° °¡Ä¡°¡ ÈÑ¼ÕµÈ °æ¿ì |
|
´Ù¹è¼ÛÁöÀÇ °æ¿ì ¹ÝÇ° ȯºÒ |
´Ù¹è¼ÛÁöÀÇ °æ¿ì ´Ù¸¥ Áö¿ªÀÇ ¹ÝÇ°À» µ¿½Ã¿¡ ÁøÇàÇÒ ¼ö ¾ø½À´Ï´Ù.
1°³ Áö¿ªÀÇ ¹ÝÇ°ÀÌ ¿Ï·áµÈ ÈÄ ´Ù¸¥ Áö¿ª ¹ÝÇ°À» ÁøÇàÇÒ ¼ö ÀÖÀ¸¹Ç·Î, ÀÌÁ¡ ¾çÇØÇØ Áֽñ⠹ٶø´Ï´Ù. |
|
Áß°í»óÇ°ÀÇ ±³È¯ |
Áß°í»óÇ°Àº Á¦ÇÑµÈ Àç°í ³»¿¡¼ ÆǸŰ¡ ÀÌ·ç¾îÁö¹Ç·Î, ±³È¯Àº ºÒ°¡´ÉÇÕ´Ï´Ù. |
|
¿ÀǸ¶ÄÏ »óÇ°ÀÇ È¯ºÒ |
¿ÀǸ¶ÄÏ»óÇ°¿¡ ´ëÇÑ Ã¥ÀÓÀº ¿øÄ¢ÀûÀ¸·Î ¾÷ü¿¡°Ô ÀÖÀ¸¹Ç·Î, ±³È¯/¹ÝÇ° Á¢¼ö½Ã ¹Ýµå½Ã ÆǸÅÀÚ¿Í ÇùÀÇ ÈÄ ¹ÝÇ° Á¢¼ö¸¦ ÇϼžßÇϸç, ¹ÝÇ°Á¢¼ö ¾øÀÌ ¹Ý¼ÛÇϰųª, ¿ìÆíÀ¸·Î º¸³¾ °æ¿ì »óÇ° È®ÀÎÀÌ ¾î·Á¿ö ȯºÒÀÌ ºÒ°¡´ÉÇÒ ¼ö ÀÖÀ¸´Ï À¯ÀÇÇϽñ⠹ٶø´Ï´Ù. |
|
|
|
¹è¼Û¿¹Á¤ÀÏ ¾È³» |
ÀÎÅÍÆÄÅ© µµ¼´Â ¸ðµç »óÇ°¿¡ ´ëÇØ ¹è¼Û¿Ï·á¿¹Á¤ÀÏÀ» À¥»çÀÌÆ®¿¡ Ç¥½ÃÇÏ°í ÀÖ½À´Ï´Ù.
|
<ÀÎÅÍÆÄÅ© Á÷¹è¼Û »óÇ°> |
»óÇ°Àº ¿ù~Åä¿äÀÏ ¿ÀÀü 10½Ã ÀÌÀü ÁÖ¹®ºÐ¿¡ ´ëÇÏ¿© ´çÀÏ Ãâ°í/´çÀÏ ¹è¼Û¿Ï·á¸¦ º¸ÀåÇÏ´Â »óÇ°ÀÔ´Ï´Ù. |
»óÇ°Àº ¼¿ïÁö¿ª/ÆòÀÏ ÁÖ¹®ºÐÀº ´çÀÏ Ãâ°í/ÀÍÀÏ ¹è¼Û¿Ï·á¸¦ º¸ÀåÇϸç,
¼¿ï¿ÜÁö¿ª/ÆòÀÏ ÁÖ¹®ºÐÀÇ °æ¿ì´Â ¿ÀÈÄ 6½Ã±îÁö ÁÖ¹®ºÐ¿¡ ´ëÇÏ¿© ÀÍÀÏ ¹è¼Û¿Ï·á¸¦ º¸ÀåÇÏ´Â »óÇ°ÀÔ´Ï´Ù.
(´Ü, ¿ù¿äÀÏÀº 12½Ã±îÁö ÁÖ¹®¿¡ ÇÑÇÔ)
|
»óÇ°Àº, ÀÔ°í¿¹Á¤ÀÏ(Á¦Ç°Ãâ½ÃÀÏ)+Åùè»ç¹è¼ÛÀÏ(1ÀÏ)¿¡ ¹è¼Û¿Ï·á¸¦ º¸ÀåÇÕ´Ï´Ù. |
~
»óÇ°Àº À¯ÅëƯ¼º»ó ÀÎÅÍÆÄÅ©¿¡¼ Àç°í¸¦ º¸À¯ÇÏÁö ¾ÊÀº »óÇ°À¸·Î ÁÖ¹®ÀÏ+±âÁØÃâ°íÀÏ+Åùè»ç¹è¼ÛÀÏ(1ÀÏ)¿¡ ¹è¼Û¿Ï·á¸¦ º¸ÀåÇÕ´Ï´Ù.(Åä/°øÈÞÀÏÀº ¹è¼Û±â°£¿¡ Æ÷ÇÔµÇÁö ¾Ê½À´Ï´Ù.)
¡Ø±âÁØÃâ°íÀÏ:ÀÎÅÍÆÄÅ©°¡ »óÇ°À» ¼ö±ÞÇÏ¿© ¹°·ùâ°í¿¡¼ Æ÷Àå/Ãâ°íÇϱâ±îÁö ¼Ò¿äµÇ´Â ½Ã°£
|
|
<¾÷ü Á÷Á¢¹è¼Û/¿ÀǸ¶ÄÏ »óÇ°> |
~
»óÇ°Àº ¾÷ü°¡ ÁÖ¹®À» È®ÀÎÇÏ°í, Ãâ°íÇϱâ±îÁö °É¸®´Â ½Ã°£ÀÔ´Ï´Ù. ÁÖ¹®ÀÏ+±âÁØÃâ°íÀÏ+Åùè»ç¹è¼ÛÀÏ(2ÀÏ)¿¡ ¹è¼Û¿Ï·á¸¦ º¸ÀåÇÕ´Ï´Ù.(Åä/°øÈÞÀÏÀº ¹è¼Û±â°£¿¡ Æ÷ÇÔµÇÁö ¾Ê½À´Ï´Ù.)
¡Ø5ÀÏÀ̳» Ãâ°í°¡ ½ÃÀÛµÇÁö ¾ÊÀ»½Ã, ¿ÀǸ¶ÄÏ »óÇ°Àº ÀÚµ¿À¸·Î ÁÖ¹®ÀÌ Ãë¼ÒµÇ¸ç, °í°´´Ô²² Ç°Àýº¸»ó±ÝÀ» Áö±ÞÇØ µå¸³´Ï´Ù.
|
|
|
¹è¼Ûºñ ¾È³» |
µµ¼(Áß°íµµ¼ Æ÷ÇÔ)¸¸ ±¸¸ÅÇϽøé : ¹è¼Ûºñ 2,000¿ø (1¸¸¿øÀÌ»ó ±¸¸Å ½Ã ¹«·á¹è¼Û) À½¹Ý/DVD¸¸ ±¸¸ÅÇϽøé : ¹è¼Ûºñ 1,500¿ø (2¸¸¿øÀÌ»ó ±¸¸Å ½Ã ¹«·á¹è¼Û)
ÀâÁö/¸¸È/±âÇÁÆ®¸¸ ±¸¸ÅÇϽøé : ¹è¼Ûºñ 2,000¿ø (2¸¸¿øÀÌ»ó ±¸¸Å ½Ã ¹«·á¹è¼Û)
µµ¼¿Í À½¹Ý/DVD¸¦ ÇÔ²² ±¸¸ÅÇϽøé : ¹è¼Ûºñ 1,500¿ø 1¸¸¿øÀÌ»ó ±¸¸Å ½Ã ¹«·á¹è¼Û)
µµ¼¿Í ÀâÁö/¸¸È/±âÇÁÆ®/Áß°íÁ÷¹è¼Û»óÇ°À» ÇÔ²² ±¸¸ÅÇϽøé : 2,000¿ø (1¸¸¿øÀÌ»ó ±¸¸Å ½Ã ¹«·á¹è¼Û)
¾÷üÁ÷Á¢¹è¼Û»óÇ°À» ±¸¸Å½Ã : ¾÷üº°·Î »óÀÌÇÑ ¹è¼Ûºñ Àû¿ë
* ¼¼Æ®»óÇ°ÀÇ °æ¿ì ºÎºÐÃë¼Ò ½Ã Ãß°¡ ¹è¼Ûºñ°¡ ºÎ°úµÉ ¼ö ÀÖ½À´Ï´Ù.
* ºÏÄ«Æ®¿¡¼ ¹è¼Ûºñ¾ø¾Ö±â ¹öÆ°À» Ŭ¸¯Çϼż, µ¿ÀϾ÷ü»óÇ°À» Á¶±Ý ´õ ±¸¸ÅÇϽøé, ¹è¼Ûºñ¸¦ Àý¾àÇÏ½Ç ¼ö ÀÖ½À´Ï´Ù.
|
|
Çؿܹè¼Û ¾È³» |
ÀÎÅÍÆÄÅ©µµ¼¿¡¼´Â ±¹³»¿¡¼ ÁÖ¹®ÇϽðųª ÇØ¿Ü¿¡¼ ÁÖ¹®ÇÏ¿© ÇØ¿Ü·Î ¹è¼ÛÀ» ¿øÇÏ½Ç °æ¿ì DHL°ú Ư¾àÀ¸·Î Ã¥Á¤µÈ ¿ä±ÝÇ¥¿¡
ÀÇÇØ °³ÀÎÀÌ ÀÌ¿ëÇÏ´Â °æ¿ìº¸´Ù ¹è¼Û¿ä±ÝÀ» Å©°Ô ³·Ã߸ç DHL(www.dhl.co.kr)·Î Çؿܹè¼Û ¼ºñ½º¸¦ Á¦°øÇÕ´Ï´Ù.
Çؿܹè¼ÛÀº µµ¼/CD/DVD »óÇ°¿¡ ÇÑÇØ ¼ºñ½ºÇÏ°í ÀÖÀ¸¸ç, ´Ù¸¥ »óÇ°À» ºÏÄ«Æ®¿¡ ÇÔ²² ´ãÀ¸½Ç °æ¿ì Çؿܹè¼ÛÀÌ ºÒ°¡ÇÕ´Ï´Ù.
ÇØ¿ÜÁÖ¹®¹è¼Û ¼ºñ½º´Â ÀÎÅÍÆÄÅ© µµ¼ ȸ¿ø °¡ÀÔÀ» Çϼž߸¸ ½Åû °¡´ÉÇÕ´Ï´Ù. |
|
¾Ë¾ÆµÎ¼¼¿ä!!! |
µµ¸Å»ó ¹× Á¦ÀÛ»ç »çÁ¤¿¡ µû¶ó Ç°Àý/ÀýÆÇ µîÀÇ »çÀ¯·Î Ãë¼ÒµÉ ¼ö ÀÖ½À´Ï´Ù.
¿ÀǸ¶ÄϾ÷üÀÇ ¹è¼ÛÁö¿¬½Ã ÁÖ¹®ÀÌ ÀÚµ¿À¸·Î Ãë¼ÒµÉ 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 ±âÁØÀ¸·Î ¹è¼ÛµË´Ï´Ù.
À¯ÅëÀÇ Æ¯¼º»ó Ãâ°í±â°£Àº ¿¹Á¤º¸´Ù ¾Õ´ç°ÜÁö°Å³ª ´ÊÃçÁú ¼ö ÀÖ½À´Ï´Ù.
Åùè»ç ¹è¼ÛÀÏÀÎ ¼¿ï ¹× ¼öµµ±ÇÀº 1~2ÀÏ, Áö¹æÀº 2~3ÀÏ, µµ¼, »ê°£, ±ººÎ´ë´Â 3ÀÏ ÀÌ»óÀÇ ½Ã°£ÀÌ ¼Ò¿äµË´Ï´Ù. |
|
|
|
|