{"id":101934,"date":"2023-11-14T15:43:19","date_gmt":"2023-11-14T07:43:19","guid":{"rendered":"https:\/\/premiatnc.com\/kr\/?p=101934"},"modified":"2025-02-21T15:27:19","modified_gmt":"2025-02-21T07:27:19","slug":"%ed%99%8d%ec%bd%a9-%ec%9c%a0%ed%95%9c%ed%9a%8c%ec%82%ac-%ec%9e%ac%eb%ac%b4%ec%a0%9c%ed%91%9c","status":"publish","type":"post","link":"https:\/\/premiatnc.com\/kr\/%ec%9d%b8%ec%82%ac%ec%9d%b4%ed%8a%b8\/%eb%b8%94%eb%a1%9c%ea%b7%b8\/%ed%99%8d%ec%bd%a9\/%ed%99%8d%ec%bd%a9-%ec%9c%a0%ed%95%9c%ed%9a%8c%ec%82%ac-%ec%9e%ac%eb%ac%b4%ec%a0%9c%ed%91%9c\/","title":{"rendered":"\ud64d\ucf69 \uc720\ud55c\ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c \uad00\ub828 \uc548\ub0b4"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-7387b849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2023\/11\/IT_tip101t026936-1024x683.jpg\" alt=\"\" class=\"wp-image-101937\"\/><figcaption class=\"wp-element-caption\">\b\ud64d\ucf69 \uc720\ud55c\ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large\"><a href=\"http:\/\/pf.kakao.com\/_wxnZzj\/chat\" target=\"_blank\" rel=\"noreferrer noopener\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"148\" src=\"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2023\/05\/MicrosoftTeams-image-76-1024x148.jpg\" alt=\"\" class=\"wp-image-99185\" srcset=\"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2023\/05\/MicrosoftTeams-image-76-1024x148.jpg 1024w, https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2023\/05\/MicrosoftTeams-image-76-300x43.jpg 300w, https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2023\/05\/MicrosoftTeams-image-76-768x111.jpg 768w, https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2023\/05\/MicrosoftTeams-image-76.jpg 1482w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\ube44\uc988\ub2c8\uc2a4\ub97c \uc6b4\uc601\ud558\ub294 \uac83\uc740 \uc26c\uc6b4 \uc77c\uc774 \uc544\ub2c8\uba70, \ub300\ud45c\uc790\ub294 \ubc95\uc778\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ubaa8\ub4e0 \uc5c5\ubb34\uc640 \ud2b9\ud788 \uc7ac\uc815\uc801 \ubd80\ubd84\uc744 \uc8fc\uc758 \uae4a\uac8c \uc0b4\ud3b4\ubd10\uc57c \ud569\ub2c8\ub2e4. \ud64d\ucf69\uc5d0\uc11c \ud68c\uc0ac\ub97c \uc6b4\uc601\ud558\uace0 \uc788\ub2e4\uba74 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc740 \ud544\uc218\uc801\uc774\uba70, \ud68c\uacc4\ubc95\uc744 \uc900\uc218\ud558\uc5ec \uc791\uc131\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uc0dd\uac01\ubcf4\ub2e4 \uc26c\uc6b4 \uc77c\uc774 \uc544\ub2c8\uba70 \uc2e4\uc218\uac00 \ubc1c\uc0dd\ud558\uc5ec \ucd94\uac00 \ube44\uc6a9\uc774 \ub4dc\ub294 \uc0c1\ud669\uc774 \uc788\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ubcf8 \uae00\uc5d0\uc11c\ub294 \ud64d\ucf69\uc5d0 \uc124\ub9bd\ub41c \uc720\ud55c\ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uacfc\uc815\uc5d0\uc11c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \ubb38\uc81c\uc810\uc5d0 \ub300\ud574 \uc548\ub0b4\ub4dc\ub9ac\ub3c4\ub85d \ud558\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\" id=\"0-%ED%99%8D%EC%BD%A9-%EC%9C%A0%ED%95%9C%ED%9A%8C%EC%82%AC%EC%9D%98-%EC%9E%AC%EB%AC%B4%EC%A0%9C%ED%91%9C%EB%9E%80-%EB%AC%B4%EC%97%87%EC%9D%B8%EA%B0%80%EC%9A%94-\"><strong><strong>\ud64d\ucf69 \uc720\ud55c\ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\ud64d\ucf69 \uc720\ud55c\ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c\ub294 \uc5f0\uac04 \uc7ac\ubb34 \uc0c1\ud0dc(\ud604\ud669), \ud604\uae08 \ud750\ub984\uc744 \uc694\uc57d\ud55c \uac83\uc73c\ub85c<a href=\"https:\/\/www.hkicpa.org.hk\/en\/Standards-setting\/Standards\/Members-Handbook-and-Due-Process\/Due-Process\/Financial-reporting\"> \ud64d\ucf69 \uc7ac\ubb34 \ubcf4\uace0\uae30\uc900(Hong Kong Financial Reporting Standards, \u201cHKFRS\u201d)<\/a>\uc744 \ub530\ub77c\uc11c \uc791\uc131\ud574\uc57c\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud64d\ucf69 \uc720\ud55c\ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c \uad6c\uc131\uc740 \ud558\uae30\uc640 \uac19\uc2b5\ub2c8\ub2e4:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uc7ac\ubb34 \uc0c1\ud0dc\ub97c \ud655\uc778\ud560 \uc218 \uc788\ub294 \ub300\ucc28\ub300\uc870\ud45c<\/li>\n\n\n\n<li>\uc218\uc775 \ubc0f \uc9c0\ucd9c\uc744 \ud655\uc778\ud560 \uc218 \uc788\ub294 \uc190\uc775\uacc4\uc0b0\uc11c<\/li>\n\n\n\n<li>\uc790\ubcf8\ubcc0\ub3d9\ud45c<\/li>\n\n\n\n<li>\ud604\uae08\ud750\ub984\ud45c<\/li>\n\n\n\n<li>\uc8fc\uc11d<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\uc0c1\uc7a5\ud68c\uc0ac\uc5d0 \ube44\ud574 \uc720\ud55c\ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c\ub294 \uc77c\ubd80 \ud56d\ubaa9\uc744 \ubc1d\ud788\uc9c0 \uc54a\uac70\ub098 \uc138\uc138\ud558\uac8c \uc791\uc131\ud558\uc9c0 \uc54a\uc544\ub3c4 \ub418\uae30 \ub54c\ubb38\uc5d0 \uc720\uc5f0\uc131\uacfc \uae30\ubc00\uc131\uc744 \uac16\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \ud68c\uacc4 \uc6d0\uce59\uacfc \uae30\uc900\uc740 \ud56d\uc0c1 \uc900\uc218\ud574\uc57c \ud558\ubbc0\ub85c \ud64d\ucf69 \uc720\ud55c\ud68c\uc0ac\ub294 \uc804\ubb38\uc801\uc778 \ud68c\uacc4\uc0ac \ud639\uc740 \ud604\uc9c0 \ubc95\uaddc\ub97c \uc798 \uc774\ud574\ud558\uace0 \uc788\ub294 \uc7ac\ubb34 \uace0\ubb38 \ub4f1\uc744 \uace0\uc6a9\ud558\uc5ec \ub354\uc6b1 \uc815\ud655\ud55c \uc7ac\ubb34 \ubcf4\uace0\ub97c \uc9c4\ud589\ud558\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large\"><a href=\"http:\/\/pf.kakao.com\/_wxnZzj\/chat\" target=\"_blank\" rel=\"noreferrer noopener\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"148\" src=\"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2023\/05\/MicrosoftTeams-image-76-1024x148.jpg\" alt=\"\" class=\"wp-image-99185\" srcset=\"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2023\/05\/MicrosoftTeams-image-76-1024x148.jpg 1024w, https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2023\/05\/MicrosoftTeams-image-76-300x43.jpg 300w, https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2023\/05\/MicrosoftTeams-image-76-768x111.jpg 768w, https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2023\/05\/MicrosoftTeams-image-76.jpg 1482w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\" id=\"1-%ED%99%8D%EC%BD%A9-%EC%9C%A0%ED%95%9C%ED%9A%8C%EC%82%AC-%EC%9E%AC%EB%AC%B4%EC%A0%9C%ED%91%9C-%EC%9E%91%EC%84%B1-%EC%8B%9C-%ED%95%84%EC%88%98-%EC%9A%94%EA%B1%B4-\"><strong>\ud64d\ucf69 \uc720\ud55c\ud68c\uc0ac \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc2dc \ud544\uc218 \uc694\uac74<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\ud64d\ucf69 \ub0b4 \uc720\ud55c\ud68c\uc0ac\ub294 \ud64d\ucf69\uc7ac\ubb34\ubcf4\uace0\uae30\uc900 (HKFRS) \ubc0f \ud68c\uc0ac \uc870\ub840(Company Ordinance, \u201cCO\u201d)\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc900\ube44\ud574\uc57c \ud558\uba70, \uc138\ubd80\uc801\uc778 \ud544\uc218 \uc694\uac74\uc740 \ud558\uae30\uc640 \uac19\uc2b5\ub2c8\ub2e4:<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\" id=\"2-%ED%9A%8C%EA%B3%84-%EA%B8%B0%EC%A4%80-\"><strong>\ud68c\uacc4 \uae30\uc900<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uc720\ud55c\ud68c\uc0ac\ub294 \ubc18\ub4dc\uc2dc <a href=\"https:\/\/www.hkicpa.org.hk\/\">\ud64d\ucf69 \uacf5\uc778\ud68c\uacc4\uc0ac\ud611\ud68c(Hong Kong Institute of Certified Public Accountants, \u201cHKICPA\u201d)<\/a>\uc5d0\uc11c \ubc1c\ud589\ud55c \ud68c\uacc4 \uae30\uc900\uc744 \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4. \ub610\ud55c, \ud64d\ucf69 \uc7ac\ubb34 \ubcf4\uace0\uae30\uc900\uc5d0 \ud45c\uae30\ub41c \uc6d0\uce59\uacfc \uae30\uc900\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c\uac00 \uc791\uc131\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading has-medium-font-size\" id=\"3-%EC%9E%AC%EB%AC%B4%EC%A0%9C%ED%91%9C%EC%9D%98-%EA%B5%AC%EC%84%B1-\"><strong><strong>\uc7ac\ubb34\uc81c\ud45c\uc758 \uad6c\uc131<\/strong><\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\uc720\ud55c\ud68c\uc0ac\ub294 \ud558\uae30 \ud56d\ubaa9\uc774 \ud3ec\ud568\ub41c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\ub300\ucc28\ub300\uc870\ud45c: \ud68c\uacc4 \uc5f0\ub3c4 \ub9d0 \uae30\uc900 \ubc95\uc778\uc774 \ubcf4\uc720\ud55c \uc790\uc0b0, \ubd80\ucc44 \ubc0f \uc8fc\uc8fc\uc758 \uc790\ubcf8 \ub4f1\uc744 \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4<\/li>\n\n\n\n<li>\uc190\uc775\uacc4\uc0b0\uc11c: \ud68c\uacc4 \uae30\uac04 \ub3d9\uc548 \ubc95\uc778\uc758 \uc218\uc775, \ube44\uc6a9 \ubc0f \uc190\uc775\uc744 \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n\n\n\n<li>\uc790\ubcf8\ubcc0\ub3d9\ud45c: \ud68c\uacc4 \uae30\uac04 \ub3d9\uc548 \ubc95\uc778 \uc8fc\uc8fc\uc758 \ubcc0\ub3d9 \uc0ac\ud56d\uc5d0 \uad00\ud574 \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n\n\n\n<li>\ud604\uae08\ud750\ub984\ud45c: \ud68c\uacc4 \uae30\uac04 \ub3d9\uc548 \ud604\uae08\uc758 \uc720\uc785 \ubc0f \uc720\ucd9c\uc5d0 \uad00\ud574 \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading has-medium-font-size\" id=\"4-%EC%A0%95%EB%B3%B4-%EC%A0%9C%EA%B3%B5%EC%9D%98-%EC%9D%98%EB%AC%B4-\"><strong><strong>\uc815\ubcf4 \uc81c\uacf5\uc758 \uc758\ubb34<\/strong><\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\uc720\ud55c \ud68c\uc0ac\ub294 \ud22c\uba85\ud558\uace0 \uba85\ud655\ud55c \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc744 \uc704\ud574 \ubc18\ub4dc\uc2dc \uad00\ub828 \uc790\ub8cc \ubc0f \uc2e0\ub8b0\ud560 \ub9cc\ud55c \uc815\ubcf4\ub97c \uc81c\uacf5\ud574\uc57c \ud569\ub2c8\ub2e4. \ubc95\uc778\uc758 \uc7ac\ubb34 \uc0c1\ud0dc, \ud604\uae08 \ud750\ub984 \ub4f1\uc744 \uc798 \uc774\ud574\ud560 \uc218 \uc788\ub3c4\ub85d \uc7ac\ubb34\uc81c\ud45c \ub0b4 \ucda9\ubd84\ud55c \uc790\ub8cc\uc640 \uc124\uba85\uc774 \ub4b7\ubc1b\uce68\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading has-medium-font-size\" id=\"5-%EC%9D%BC%EA%B4%80%EC%84%B1%EA%B3%BC-%EB%B9%84%EA%B5%90%EA%B0%80%EB%8A%A5%EC%84%B1-\"><strong><strong><strong>\uc77c\uad00\uc131\uacfc \ube44\uad50\uac00\ub2a5\uc131<\/strong><\/strong><\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\uc720\ud55c\ud68c\uc0ac\ub294 \ud68c\uacc4\uc5f0\ub3c4\uc640 \ub2e4\uc74c \ud68c\uacc4\uc5f0\ub3c4 \uac04\uc758 \ud68c\uacc4 \uaddc\uc815\uacfc \uc2e4\ud589\uc5d0 \ub300\ud55c \uc77c\uad00\uc131\uc774 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uadf8\ub798\uc57c \uc2dc\uac04 \uacbd\uacfc\uc5d0 \ub530\ub978 \uc7ac\ubb34 \uc815\ubcf4\ub97c \ube44\uad50\ud558\uace0 \ud655\uc778\ud560 \uc218 \uc788\uc73c\uba70 \ubd84\uc11d\uacfc \uc758\uc0ac \uacb0\uc815\uc744 \uc6a9\uc774\ud558\uac8c \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading has-medium-font-size\" id=\"6-%EA%B0%90%EC%82%AC-%EB%B3%B4%EA%B3%A0%EC%84%9C-\"><strong><strong><strong>\uac10\uc0ac \ubcf4\uace0\uc11c<\/strong><\/strong><\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\uc720\ud55c\ud68c\uc0ac\ub294 \uacf5\uc778 \ud68c\uacc4\uc0ac\uc758 \uac10\uc0ac\ub97c \ubc1b\uc740 \uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. \ud639 \uac10\uc0ac\ub97c \ubc1b\uc9c0 \uc54a\ub354\ub77c\ub3c4, \uc7ac\ubb34\uc81c\ud45c\ub294 \ubc18\ub4dc\uc2dc \uc815\ud655\ud574\uc57c \ud558\uba70, \ud68c\uacc4 \uae30\uc900\uc744 \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading has-medium-font-size\" id=\"7-%EB%93%B1%EA%B8%B0%EC%9D%B4%EC%82%AC%EC%9D%98-%EC%B1%85%EC%9E%84-\"><strong><strong><strong>\ub4f1\uae30\uc774\uc0ac\uc758 \ucc45\uc784<\/strong><\/strong><\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\uc720\ud55c\ud68c\uc0ac\uc758 \ub4f1\uae30\uc774\uc0ac\ub294 \ud574\ub2f9 \ubc95\uc778\uc758 \uc815\ud655\ud55c \uc7ac\ubb34 \uc0c1\ud0dc\ub97c \ud30c\uc545\ud560 \uc218 \uc788\ub3c4\ub85d \ud68c\uacc4 \uae30\uc900\uc5d0 \ubd80\ud569\ud558\uc5ec \uc0ac\uc2e4\uc5d0 \uae30\ubc18\ud55c \uacf5\uc815\ud55c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud560 \uc218 \uc788\ub3c4\ub85d \ud574\uc57c \ud569\ub2c8\ub2e4. \ub610\ud55c \ub4f1\uae30\uc774\uc0ac\ub294 \ub0b4\ubd80\uc758 \ud68c\uacc4 \uad00\ub828 \uae30\ub85d\uc744 \uad00\ub9ac\ud558\uace0 \ubcf4\uad00\ud574\uc57c \ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc55e\uc11c \uc548\ub0b4\ud574 \ub4dc\ub9b0 \ubc14\uc640 \uac19\uc774, \ud64d\ucf69 \uc720\ud55c\ud68c\uc0ac\ub294 \uaddc\uc815\uc5d0 \uc900\uc218\ud55c \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc744 \uc704\ud574 \ud604\uc9c0 \ud68c\uacc4 \uaddc\uc815\uc5d0 \ub300\ud574 \uc798 \uc774\ud574\ud558\uace0 \uc788\uace0, \uacbd\ud5d8\uc774 \ub9ce\uc740 \uc804\ubb38 \ud68c\uacc4\uc0ac \ub610\ub294 \uc7ac\ubb34 \uace0\ubb38\uc744 \uace0\uc6a9\ud558\uc2dc\uae38 \uad8c\uc7a5 \ub4dc\ub9bd\ub2c8\ub2e4. \uaddc\uc815\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \ubc8c\uae08\uc774\ub098 \ubc95\uc801 \uc870\uce58\uac00 \uc788\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-ub-icon\" style=\"--ub-icon-rotation:rotate(-180deg);--ub-icon-size:30px;--ub-icon-color:#abb8c3;--ub-icon-hover-color:#ff6900;--ub-icon-justification:left\" id=\"ub-icon-\"><div class=\"ub_icon\"><div class=\"ub_icon_wrapper\"><svg viewbox=\"0 0 24 24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\"><path d=\"M13 6v6h5.2v4c0 .8-.2 1.4-.5 1.7-.6.6-1.6.6-2.5.5h-.3v1.5h.5c1 0 2.3-.1 3.3-1 .6-.6 1-1.6 1-2.8V6H13zm-9 6h5.2v4c0 .8-.2 1.4-.5 1.7-.6.6-1.6.6-2.5.5h-.3v1.5h.5c1 0 2.3-.1 3.3-1 .6-.6 1-1.6 1-2.8V6H4v6z\"><\/path><\/svg><\/div><\/div><\/div>\n\n\n\n<h5 class=\"wp-block-heading has-medium-font-size\" id=\"8-%ED%94%84%EB%A0%88%EB%AF%B8%EC%95%84-%ED%8B%B0%EC%97%94%EC%94%A8%EA%B0%80-%EB%8F%84%EC%99%80%EB%93%9C%EB%A6%AC%EA%B2%A0%EC%8A%B5%EB%8B%88%EB%8B%A4-\"><strong>\ud504\ub808\ubbf8\uc544 \ud2f0\uc5d4\uc528\uac00 \ub3c4\uc640\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4<\/strong>!<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\uc7ac\ubb34\uc81c\ud45c\ub97c \ubc95\uc778\uc5d0\uc11c \uc9c1\uc811 \uc791\uc131\ud558\uae30\uc5d0\ub294 \uc5b4\ub824\uc6b4 \uc810\uc774 \uaf64 \ub9ce\uc2b5\ub2c8\ub2e4. \uc0ac\uc18c\ud55c \uc2e4\uc218\uac00 \ud070 \ubb38\uc81c\ub85c \uc5f0\uacb0\ub420 \uc218 \uc788\uae30 \ub54c\ubb38\uc5d0, \uc9c1\uc811 \uc791\uc131\ud558\uae30\ubcf4\ub2e4\ub294 \uc804\ubb38 \uc5c5\uccb4\ub97c \uace0\uc6a9\ud558\uc2dc\ub294 \uac8c \ud6e8\uc52c \ud070 \ub3c4\uc6c0\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <a href=\"https:\/\/premiatnc.com\/kr\/\" target=\"_blank\" rel=\"noreferrer noopener\">\ud504\ub808\ubbf8\uc544 \ud2f0\uc5d4\uc528<\/a>\ub294 \uc804\ubb38 \ud68c\uacc4 \uc138\ubb34 \ubc0f \ucee8\uc124\ud305 \ubc95\uc778\uc73c\ub85c, \uac01 \uae30\uc5c5\uc5d0 \ub9de\ub294 1:1 \ub9de\ucda4\ud615 \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud574 \ub4dc\ub9bd\ub2c8\ub2e4. \ub2f9\uc0ac\uc758 \uac01 \uc804\ubb38\uac00\ub294 \ubc95\uc778 \uc124\ub9bd, \ud68c\uacc4 \ubc0f \ud68c\uacc4 \uac10\uc0ac \ub4f1 \ub2e4\uc591\ud55c \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ubb38\uc758 \uc0ac\ud56d\uc740 \ub2f9\uc0ac \uc774\uba54\uc77c \ub610\ub294 \uc720\uc120\uc744 \ud1b5\ud574 \uc5f0\ub77d\uc8fc\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\t\t<div class=\"wp-faq-schema-wrap wp-faq-schema-accordion\">\n\t\t\t\t\t\t<div class=\"wp-faq-schema-items\">\n\t\t\t\t\t\t\t\t\t<h3>\ud64d\ucf69 \uc720\ud55c\ud68c\uc0ac\uac00 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc900\ube44\ud560 \ub54c, \uc720\uc758\ud574\uc57c \ud560 \uc0ac\ud56d\uc774 \uc788\ub098\uc694?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>\ubcf4\ud1b5 \ud53c\ud574\uc57c \ud560 \uc2e4\uc218\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<br \/>\n-        \ud68c\uacc4 \uae30\uc900\uc744 \uc798\ubabb \uc801\uc6a9\ud558\uac70\ub098 \ud64d\ucf69 \uc7ac\ubb34 \ubcf4\uace0\uae30\uc900(HKFRS)\ub97c \uc900\uc218\ud558\uc9c0 \ubabb\ud588\uc744 \uacbd\uc6b0<br \/>\n-        \uc815\ud655\ud558\uc9c0 \uc54a\uc740 \uac70\ub798 \uae30\ub85d\uc744 \uc81c\uacf5\ud560 \uacbd\uc6b0<br \/>\n-        \uc801\uc808\ud55c \uc7ac\ubb34 \uc815\ubcf4\ub97c \uc81c\uacf5 \ud639\uc740 \uc18c\uba85\ud558\uc9c0 \ubabb\ud558\ub294 \uacbd\uc6b0<br \/>\n-        \uae08\uc735 \uac70\ub798 \ub0b4\uc5ed\uc5d0 \ub300\ud55c \uc99d\ube59 \uc790\ub8cc\uac00 \ubd80\uc871\ud560 \uacbd\uc6b0 \ub4f1.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>\ud64d\ucf69 \uc720\ud55c\ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ubd80\uc815\ud655\ud558\uac70\ub098 \uc798\ubabb\ub41c \uc815\ubcf4\uac00 \uae30\uc7ac\ub418\uc5b4 \uc788\uc744 \uacbd\uc6b0\uc5d4 \uc5b4\ub5a4 \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud558\ub098\uc694?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>\ubd80\uc815\ud655\ud558\uac70\ub098 \uc798\ubabb\ub41c \uc815\ubcf4\uac00 \uae30\uc7ac\ub41c \uc7ac\ubb34\uc81c\ud45c\ub294 \uc8fc\uc8fc, \uc7a0\uc7ac\uc801 \ud22c\uc790\uc790, \ucc44\uad8c\uc790 \ub4f1 \uc774\ud574\uad00\uacc4\uc790\ub4e4\uc5d0\uac8c \uc624\ud574\uc758 \uc18c\uc9c0\ub97c \uc904 \uc218 \uc788\uc73c\uba70, \ubc95\ub960 \ubc0f \uaddc\uc81c \uc694\uac74\uc744 \uc704\ubc18\ud558\uc5ec \ucc98\ubc8c, \ubc8c\uae08 \ubc0f \ubc95\uc801 \uc870\uce58 \ub4f1\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c \ud574\ub2f9 \uc0b0\uc5c5\uad70\uc5d0\uc11c \uba85\uc131\uacfc \uc2e0\ub8b0\uac00 \ucd94\ub77d\ud558\uc5ec \uae30\uc5c5 \uc774\ubbf8\uc9c0\ub97c \uc2e4\ucd94\uc2dc\ud0ac \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>\ud64d\ucf69 \uc720\ud55c\ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc900\ube44\ud558\uae30 \uc704\ud574\uc11c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\ub9cc \uc0ac\uc6a9\ud574\ub3c4 \uad1c\ucc2e\uc744\uae4c\uc694?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>\ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc740 \ub3c4\uc6c0\uc774 \ub418\uae34 \ud558\uaca0\uc9c0\ub9cc, \uc2dc\uc2a4\ud15c\ub9cc\uc744 \uc758\uc874\ud574\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4. \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \uc791\uc131\ub41c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc815\ud655\ud558\uac8c \ud574\uc11d\ud558\uace0 \uac80\uc99d\ud558\uae30 \uc704\ud574\uc11c\ub294 \ud68c\uacc4 \uc6d0\uce59\uacfc \uae30\uc900\uc5d0 \ub300\ud574 \uc774\ud574\ud558\ub294 \uac83\uc774 \ubb34\uc5c7\ubcf4\ub2e4 \uc911\uc694\ud569\ub2c8\ub2e4.  <\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large\"><a href=\"http:\/\/pf.kakao.com\/_wxnZzj\/chat\" target=\"_blank\" rel=\"noreferrer noopener\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"148\" src=\"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2023\/05\/MicrosoftTeams-image-76-1024x148.jpg\" alt=\"\" class=\"wp-image-99185\" srcset=\"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2023\/05\/MicrosoftTeams-image-76-1024x148.jpg 1024w, https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2023\/05\/MicrosoftTeams-image-76-300x43.jpg 300w, https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2023\/05\/MicrosoftTeams-image-76-768x111.jpg 768w, https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2023\/05\/MicrosoftTeams-image-76.jpg 1482w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p><span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\"><\/span> <span class=\"rt-time\"> 3<\/span> <span class=\"rt-label rt-postfix\">minutes<\/span><\/span>\ud64d\ucf69\uc5d0\uc11c \ud68c\uc0ac\ub97c \uc6b4\uc601\ud558\uace0 \uc788\ub2e4\uba74 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc740 \ud544\uc218\uc801\uc774\uba70, \ud68c\uacc4\ubc95\uc744 \uc900\uc218\ud558\uc5ec \uc791\uc131\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uc0dd\uac01\ubcf4\ub2e4 \uc26c\uc6b4 \uc77c\uc774 \uc544\ub2c8\uba70 \uc2e4\uc218\uac00 \ubc1c\uc0dd\ud558\uc5ec \ucd94\uac00 \ube44\uc6a9\uc774 \ub4dc\ub294 \uc0c1\ud669\uc774 \uc788\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ud64d\ucf69\uc5d0 \uc124\ub9bd\ub41c \uc720\ud55c\ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uacfc\uc815\uc5d0\uc11c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \ubb38\uc81c\uc810\uc5d0 \ub300\ud574 \uc548\ub0b4\ub4dc\ub9ac\ub3c4\ub85d \ud558\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n","protected":false},"author":2,"featured_media":101937,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","content-type":"","footnotes":""},"categories":[176],"tags":[411,413,412],"class_list":["post-101934","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-176","tag-411","tag-413","tag-412"],"featured_image_src":"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2023\/11\/IT_tip101t026936-scaled.jpg","author_info":{"display_name":"premiatnc","author_link":"https:\/\/premiatnc.com\/kr\/author\/premiatnc\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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