[ { "tran_item": "가계수표", "account_name": "현금", "account_code": 10100 }, { "tran_item": "가로등", "account_name": "구축물", "account_code": 20400 }, { "tran_item": "가산금", "account_name": "세금과공과", "account_code": 81700 }, { "tran_item": "가산세", "account_name": "세금과공과", "account_code": 81700 }, { "tran_item": "가산세", "account_name": "판매촉진비", "account_code": 83400 }, { "tran_item": "가설교량", "account_name": "가설재", "account_code": 16600 }, { "tran_item": "가설목재(합판, 패널, 각재, 기와)", "account_name": "가설재", "account_code": 16600 }, { "tran_item": "가설사무실", "account_name": "가설재", "account_code": 16600 }, { "tran_item": "가설울타리", "account_name": "가설재", "account_code": 16600 }, { "tran_item": "가설재", "account_name": "가설재", "account_code": 16600 }, { "tran_item": "가설전기공급시설", "account_name": "가설재", "account_code": 16600 }, { "tran_item": "가설철재(강관비계, 철삽보드, PSPH-BEAM)", "account_name": "가설재", "account_code": 16600 }, { "tran_item": "가수금", "account_name": "가수금", "account_code": 25700 }, { "tran_item": "가스시설", "account_name": "건물", "account_code": 20200 }, { "tran_item": "가스용품(100만원이하)", "account_name": "사무용품비", "account_code": 82900 }, { "tran_item": "가스용품(100만원이하)", "account_name": "소모품비", "account_code": 83000 }, { "tran_item": "가스용품(100만원초과)", "account_name": "비품", "account_code": 21200 }, { "tran_item": "가스통(100만원이하)", "account_name": "사무용품비", "account_code": 82900 }, { "tran_item": "가스통(100만원이하)", "account_name": "소모품비", "account_code": 83000 }, { "tran_item": "가스통(100만원초과)", "account_name": "비품", "account_code": 21200 }, { "tran_item": "가습기(100만원이하)", "account_name": "사무용품비", "account_code": 82900 }, { "tran_item": "가습기(100만원이하)", "account_name": "소모품비", "account_code": 83000 }, { "tran_item": "가습기(100만원초과)", "account_name": "비품", "account_code": 21200 }, { "tran_item": "가족수당", "account_name": "직원급여", "account_code": 80200 }, { "tran_item": "가지급금", "account_name": "가지급금", "account_code": 13400 }, { "tran_item": "가지급금 인정이자", "account_name": "미수수익", "account_code": 11600 }, { "tran_item": "간부수련회 비용", "account_name": "교육훈련비", "account_code": 82500 }, { "tran_item": "간식비", "account_name": "복리후생비", "account_code": 81100 }, { "tran_item": "간주임대료(임대인부담)", "account_name": "세금과공과", "account_code": 81700 }, { "tran_item": "간주임대료에 대한 부가가치세(임차인 부담)", "account_name": "지급수수료", "account_code": 83100 }, { "tran_item": "간판(100만원 초과)", "account_name": "비품", "account_code": 21200 }, { "tran_item": "간판부착비용", "account_name": "광고선전비", "account_code": 83300 }, { "tran_item": "간판제작비(100만원이하)", "account_name": "광고선전비", "account_code": 83300 }, { "tran_item": "감가상각비", "account_name": "감가상각비", "account_code": 81800 }, { "tran_item": "감독자 급여", "account_name": "직원급여", "account_code": 80200 }, { "tran_item": "감자차손", "account_name": "감자차손", "account_code": 39400 }, { "tran_item": "감자차익", "account_name": "감자차익", "account_code": 34200 }, { "tran_item": "갑근세 대납액", "account_name": "가지급금", "account_code": 13400 }, { "tran_item": "갑근세 원천징수액", "account_name": "예수금", "account_code": 25400 }, { "tran_item": "갑근세 환급액", "account_name": "미수금", "account_code": 12000 }, { "tran_item": "개발부담금", "account_name": "토지", "account_code": 20100 }, { "tran_item": "개발비", "account_name": "개발비", "account_code": 23900 }, { "tran_item": "개발비상각", "account_name": "무형고정자산상각", "account_code": 84000 }, { "tran_item": "개발활동에 사용된 재료비,용역비(자산성)", "account_name": "개발비", "account_code": 23900 }, { "tran_item": "개발황동에 사용된 재료비,용역비", "account_name": "경상연구개발비", "account_code": 82300 }, { "tran_item": "개인정보보호위반과태료", "account_name": "세금과공과", "account_code": 81700 }, { "tran_item": "갱도", "account_name": "구축물", "account_code": 20400 }, { "tran_item": "거래보증금", "account_name": "기타보증금", "account_code": 96400 }, { "tran_item": "거래처 선물제공", "account_name": "접대비", "account_code": 81300 }, { "tran_item": "거래처에 지출한주대", "account_name": "접대비", "account_code": 81300 }, { "tran_item": "건강검진미수금", "account_name": "의료미수금", "account_code": 11901 }, { "tran_item": "건강보험료 종업원부담분", "account_name": "예수금", "account_code": 25400 }, { "tran_item": "건강보험료 회사부담분", "account_name": "복리후생비", "account_code": 81100 }, { "tran_item": "건강보험미수금", "account_name": "의료미수금", "account_code": 11901 }, { "tran_item": "건물", "account_name": "건물", "account_code": 20200 }, { "tran_item": "건물 내외벽 도장비용", "account_name": "수선비", "account_code": 82000 }, { "tran_item": "건물 외벽청소비용", "account_name": "수선비", "account_code": 82000 }, { "tran_item": "건물 처분손실", "account_name": "유형자산처분손실", "account_code": 95000 }, { "tran_item": "건물 처분이익", "account_name": "유형자산처분이익", "account_code": 91400 }, { "tran_item": "건물 철거비용", "account_name": "잡손실", "account_code": 96000 }, { "tran_item": "건물 취득시 내부 실내장치비용", "account_name": "건물", "account_code": 20200 }, { "tran_item": "건물 취득시 내부 칸막이 비용", "account_name": "건물", "account_code": 20200 }, { "tran_item": "건물 취득시에 전사용자에게 지급하는 퇴거비용", "account_name": "건물", "account_code": 20200 }, { "tran_item": "건물 취득에 따른 명도비용", "account_name": "건물", "account_code": 20200 }, { "tran_item": "건물(건설업,부동산매매업)", "account_name": "상품", "account_code": 14600 }, { "tran_item": "건물(공장,사옥등)상량식비용", "account_name": "건설중인자산", "account_code": 21400 }, { "tran_item": "건물(공장,사옥등)설립허가비용", "account_name": "건설중인자산", "account_code": 21400 }, { "tran_item": "건물(공장,사옥등)신축에 따른 설계비", "account_name": "건설중인자산", "account_code": 21400 }, { "tran_item": "건물(공장,사옥등)신축에 따른 토지측량비", "account_name": "건설중인자산", "account_code": 21400 }, { "tran_item": "건물의 간단한 수리비용", "account_name": "수선비", "account_code": 82000 }, { "tran_item": "건물의 도색비용", "account_name": "수선비", "account_code": 82000 }, { "tran_item": "건물의 리모델링", "account_name": "건물", "account_code": 20200 }, { "tran_item": "건물증여받음", "account_name": "자산수증이익", "account_code": 91700 }, { "tran_item": "건물화재보험료", "account_name": "보험료", "account_code": 82100 }, { "tran_item": "건설기간 중의 보험료", "account_name": "건물", "account_code": 20200 }, { "tran_item": "건설용장비", "account_name": "건설용장비", "account_code": 21700 }, { "tran_item": "건설용장비 처분손실", "account_name": "유형자산처분손실", "account_code": 95000 }, { "tran_item": "건설용장비 처분이익", "account_name": "유형자산처분이익", "account_code": 91400 }, { "tran_item": "건설용지", "account_name": "건설용지", "account_code": 16500 }, { "tran_item": "건설자금이자", "account_name": "건물", "account_code": 20200 }, { "tran_item": "건설자금이자(자본화한것은 제외)", "account_name": "이자비용", "account_code": 93100 }, { "tran_item": "건설중 노무비", "account_name": "건설중인자산", "account_code": 21400 }, { "tran_item": "건설중 외주비", "account_name": "건설중인자산", "account_code": 21400 }, { "tran_item": "건설중 자재비", "account_name": "건설중인자산", "account_code": 21400 }, { "tran_item": "건설중 지출경비", "account_name": "건설중인자산", "account_code": 21400 }, { "tran_item": "건설중인자산", "account_name": "건설중인자산", "account_code": 21400 }, { "tran_item": "건전지", "account_name": "사무용품비", "account_code": 82900 }, { "tran_item": "건전지", "account_name": "소모품비", "account_code": 83000 }, { "tran_item": "건축물의 용도변경, 개량, 확장 및 증설을 위한 철거", "account_name": "건물", "account_code": 20200 }, { "tran_item": "건축중인 건물", "account_name": "건설중인자산", "account_code": 21400 }, { "tran_item": "검사비(수입시)", "account_name": "상품", "account_code": 14600 }, { "tran_item": "검사비(수입시)", "account_name": "원재료", "account_code": 15300 }, { "tran_item": "검사비(수입시)", "account_name": "미착품", "account_code": 16800 }, { "tran_item": "검사비(수출시)", "account_name": "수출제비용", "account_code": 83800 }, { "tran_item": "게이지", "account_name": "공구와기구", "account_code": 21000 }, { "tran_item": "견본비(수출시)", "account_name": "수출제비용", "account_code": 83800 }, { "tran_item": "견본품의 수취", "account_name": "잡이익", "account_code": 93000 }, { "tran_item": "견학비", "account_name": "교육훈련비", "account_code": 82500 }, { "tran_item": "경미한 도난손실", "account_name": "잡손실", "account_code": 96000 }, { "tran_item": "경미한 상하수도 수리공사", "account_name": "수선비", "account_code": 82000 }, { "tran_item": "경미한 정화조공사", "account_name": "수선비", "account_code": 82000 }, { "tran_item": "경상경비 충당후 발생한 부족액 보전을 위해 정상적으로 추가부과한 회비", "account_name": "세금과공과", "account_code": 81700 }, { "tran_item": "경상연구개발비", "account_name": "경상연구개발비", "account_code": 82300 }, { "tran_item": "경조사비(거래처)", "account_name": "접대비", "account_code": 81300 }, { "tran_item": "경조사비(직원)", "account_name": "복리후생비", "account_code": 81100 }, { "tran_item": "경품", "account_name": "광고선전비", "account_code": 83300 }, { "tran_item": "계산기", "account_name": "공구와기구", "account_code": 21000 }, { "tran_item": "계산서합계표미제출(불성실)가산세", "account_name": "세금과공과", "account_code": 81700 }, { "tran_item": "계약금 몰수", "account_name": "잡손실", "account_code": 96000 }, { "tran_item": "계약금 지급", "account_name": "선급금", "account_code": 13100 }, { "tran_item": "계약위반배상금 지급", "account_name": "잡손실", "account_code": 96000 }, { "tran_item": "고무인", "account_name": "사무용품비", "account_code": 82900 }, { "tran_item": "고무인", "account_name": "소모품비", "account_code": 83000 }, { "tran_item": "고사바용", "account_name": "잡손실", "account_code": 96000 }, { "tran_item": "고서(100만원이하)", "account_name": "소모품비", "account_code": 83000 }, { "tran_item": "고서(100만원초과)", "account_name": "비품", "account_code": 21200 }, { "tran_item": "고속도로 통행료,고속도로 통행카드 구입,고속도로 통행카드 충전료", "account_name": "여비교통비", "account_code": 81200 }, { "tran_item": "고속도로 통행료,고속도로 통행카드 구입,고속도로 통행카드 충전료", "account_name": "차량유지비", "account_code": 82200 }, { "tran_item": "고속버스요금", "account_name": "여비교통비", "account_code": 81200 }, { "tran_item": "고속절단기", "account_name": "공구와기구", "account_code": 21000 }, { "tran_item": "고용보험료 기간미경과분", "account_name": "선급비용", "account_code": 13300 }, { "tran_item": "고용보험료 종업원부담분", "account_name": "예수금", "account_code": 25400 }, { "tran_item": "고용보험료 회사부담분", "account_name": "복리후생비", "account_code": 81100 }, { "tran_item": "고용유지지원금", "account_name": "국고보조금", "account_code": 39200 }, { "tran_item": "고용촉진장려금", "account_name": "국고보조금", "account_code": 39200 }, { "tran_item": "고장등으로 인한 견인료", "account_name": "차량유지비", "account_code": 82200 }, { "tran_item": "고정자산(기계장치,건물 등)매각대금 중 미회수액", "account_name": "미수금", "account_code": 12000 }, { "tran_item": "고정자산(기계장치,건물 등)매입 선지급액", "account_name": "선급금", "account_code": 13100 }, { "tran_item": "고철 매각대", "account_name": "잡이익", "account_code": 93000 }, { "tran_item": "골동품(100만원이하)", "account_name": "소모품비", "account_code": 83000 }, { "tran_item": "골동품(100만원초과)", "account_name": "비품", "account_code": 21200 }, { "tran_item": "공구 처분손실", "account_name": "유형자산처분손실", "account_code": 95000 }, { "tran_item": "공구 처분이익", "account_name": "유형자산처분이익", "account_code": 91400 }, { "tran_item": "공구·기구의 수선", "account_name": "수선비", "account_code": 82000 }, { "tran_item": "공구와기구", "account_name": "공구와기구", "account_code": 21000 }, { "tran_item": "공기정화기(100만원이하)", "account_name": "사무용품비", "account_code": 82900 }, { "tran_item": "공기정화기(100만원이하)", "account_name": "소모품비", "account_code": 83000 }, { "tran_item": "공기정화기(100만원초과)", "account_name": "비품", "account_code": 21200 }, { "tran_item": "공사대선지급", "account_name": "선급금", "account_code": 13100 }, { "tran_item": "공사미수금", "account_name": "공사미수금", "account_code": 11200 }, { "tran_item": "공사부담금", "account_name": "공사부담금", "account_code": 39300 }, { "tran_item": "공사설계안쇄비", "account_name": "도서인쇄비", "account_code": 82600 }, { "tran_item": "공사수입", "account_name": "상품매출", "account_code": 40100 }, { "tran_item": "공사수입금", "account_name": "공사수입금", "account_code": 40700 }, { "tran_item": "공사현장운영비", "account_name": "전도금", "account_code": 13800 }, { "tran_item": "공인인증서 발급수수료", "account_name": "지급수수료", "account_code": 83100 }, { "tran_item": "공작기기", "account_name": "기계장치", "account_code": 20600 }, { "tran_item": "공장", "account_name": "건물", "account_code": 20200 }, { "tran_item": "공장견학자들에게 제공하는 견본품비", "account_name": "광고선전비", "account_code": 83300 }, { "tran_item": "공장부지", "account_name": "토지", "account_code": 20100 }, { "tran_item": "공장임차료", "account_name": "지급임차료", "account_code": 81900 }, { "tran_item": "공장토지취득시 하수종말처리장 설치부담금", "account_name": "토지", "account_code": 20100 }, { "tran_item": "과대포장 과태료", "account_name": "세금과공과", "account_code": 81700 }, { "tran_item": "과료", "account_name": "세금과공과", "account_code": 81700 }, { "tran_item": "과태료", "account_name": "세금과공과", "account_code": 81700 }, { "tran_item": "관계회사 자금일시대여", "account_name": "단기대여금", "account_code": 11400 }, { "tran_item": "관리자 급여", "account_name": "직원급여", "account_code": 80200 }, { "tran_item": "관보구독료", "account_name": "도서인쇄비", "account_code": 82600 }, { "tran_item": "관세(상품수입시)", "account_name": "상품", "account_code": 14600 }, { "tran_item": "관세(수입시):미착상태", "account_name": "미착품", "account_code": 16800 }, { "tran_item": "관세(원재료수입시)", "account_name": "원재료", "account_code": 15300 }, { "tran_item": "관세환급금(상품)", "account_name": "관세환급금(상품)", "account_code": 14900 }, { "tran_item": "관청의무보고 위반시 과태료", "account_name": "세금과공과", "account_code": 81700 }, { "tran_item": "광고료 선급후 기간미경과분", "account_name": "선급비용", "account_code": 13300 }, { "tran_item": "광고물 구입비", "account_name": "광고선전비", "account_code": 83300 }, { "tran_item": "광고물 배포비", "account_name": "광고선전비", "account_code": 83300 }, { "tran_item": "광고물 제작비", "account_name": "광고선전비", "account_code": 83300 }, { "tran_item": "광고물 제작의뢰비", "account_name": "광고선전비", "account_code": 83300 }, { "tran_item": "광고사진촬영비", "account_name": "광고선전비", "account_code": 83300 }, { "tran_item": "광고선전비", "account_name": "광고선전비", "account_code": 83300 }, { "tran_item": "광고선전용 견본품", "account_name": "광고선전비", "account_code": 83300 }, { "tran_item": "광고선전용 달력", "account_name": "광고선전비", "account_code": 83300 }, { "tran_item": "광고선전용 부채", "account_name": "광고선전비", "account_code": 83300 }, { "tran_item": "광고선전용 수첩", "account_name": "광고선전비", "account_code": 83300 }, { "tran_item": "광고선전용 컵", "account_name": "광고선전비", "account_code": 83300 }, { "tran_item": "광고용 네온탑", "account_name": "구축물", "account_code": 20400 }, { "tran_item": "광고용 부착물 비용", "account_name": "광고선전비", "account_code": 83300 }, { "tran_item": "광고용쇼케이스", "account_name": "비품", "account_code": 21200 }, { "tran_item": "광고용품", "account_name": "저장품(소모품)", "account_code": 16700 }, { "tran_item": "광업권", "account_name": "광업권", "account_code": 23700 }, { "tran_item": "교량", "account_name": "구축물", "account_code": 20400 }, { "tran_item": "교육시 식대,숙박비,교통비 등", "account_name": "교육훈련비", "account_code": 82500 }, { "tran_item": "교육용책자와 매뉴얼 인쇄비", "account_name": "교육훈련비", "account_code": 82500 }, { "tran_item": "교육장임차료 등", "account_name": "교육훈련비", "account_code": 82500 }, { "tran_item": "교육훈련보조금", "account_name": "국고보조금", "account_code": 39200 }, { "tran_item": "교육훈련비", "account_name": "교육훈련비", "account_code": 82500 }, { "tran_item": "교통사고배상금 지급", "account_name": "잡손실", "account_code": 96000 }, { "tran_item": "교통위반 벌금", "account_name": "세금과공과", "account_code": 81700 }, { "tran_item": "교통유발부담금", "account_name": "세금과공과", "account_code": 81700 }, { "tran_item": "구인광고", "account_name": "광고선전비", "account_code": 83300 }, { "tran_item": "구축물", "account_name": "구축물", "account_code": 20400 }, { "tran_item": "구축물 처분손실", "account_name": "유형자산처분손실", "account_code": 95000 }, { "tran_item": "구축물 처분이익", "account_name": "유형자산처분이익", "account_code": 91400 }, { "tran_item": "국·공채처분이익", "account_name": "단기투자자산처분익", "account_code": 90600 }, { "tran_item": "국·공채평가이익", "account_name": "단기투자자산평가익", "account_code": 90500 }, { "tran_item": "국가 또는 지방자치단체에 대한 기부금", "account_name": "기부금", "account_code": 93300 }, { "tran_item": "국고보조금", "account_name": "국고보조금", "account_code": 39200 }, { "tran_item": "국고지급통지서", "account_name": "현금", "account_code": 10100 }, { "tran_item": "국공채", "account_name": "유가증권", "account_code": 10700 }, { "tran_item": "국공채이자 미수액", "account_name": "미수수익", "account_code": 11600 }, { "tran_item": "국립대학병원에 지출한 시설비 교육비 또는 연구비", "account_name": "기부금", "account_code": 93300 }, { "tran_item": "국립암센터에 지출한 시설비 교육비 또는 연구비", "account_name": "기부금", "account_code": 93300 }, { "tran_item": "국민신탁법인에 지출하는 기부금", "account_name": "기부금", "account_code": 93300 }, { "tran_item": "국민연금 종업원부담분", "account_name": "예수금", "account_code": 25400 }, { "tran_item": "국민연금 중 퇴직금전환금", "account_name": "국민연금전환금", "account_code": 20000 }, { "tran_item": "국민연금 회사부담분", "account_name": "세금과공과", "account_code": 81700 }, { "tran_item": "국민연금보험료 기간미경과분", "account_name": "선급비용", "account_code": 13300 }, { "tran_item": "국민연금전환금", "account_name": "국민연금전환금", "account_code": 20000 }, { "tran_item": "국민체육진흥기금", "account_name": "기부금", "account_code": 93300 }, { "tran_item": "국방헌금,국군장병 위문금품", "account_name": "기부금", "account_code": 93300 }, { "tran_item": "국세 결손처분을 받은 채무자에 대한 채권", "account_name": "대손상각비", "account_code": 83500 }, { "tran_item": "국제전화선불카드", "account_name": "통신비", "account_code": 81400 }, { "tran_item": "국제특급우편(EMS)", "account_name": "통신비", "account_code": 81400 }, { "tran_item": "국제특급운편(EMS),DHL,UPS,Fedex", "account_name": "운반비", "account_code": 82400 }, { "tran_item": "국제특송운편(EMS),DHL,UPS,Fedex", "account_name": "운반비", "account_code": 52400 }, { "tran_item": "국채, 공채 이자(유가증권 이자)", "account_name": "이자수익", "account_code": 90100 }, { "tran_item": "국토이용관리법위반시 과태료", "account_name": "세금과공과", "account_code": 81700 }, { "tran_item": "굴뚝", "account_name": "구축물", "account_code": 20400 }, { "tran_item": "굴삭기(Backhoe)", "account_name": "건설용장비", "account_code": 21700 }, { "tran_item": "궤도", "account_name": "구축물", "account_code": 20400 }, { "tran_item": "균등할 주민세", "account_name": "세금과공과", "account_code": 81700 }, { "tran_item": "그레이더(Grader)", "account_name": "건설용장비", "account_code": 21700 }, { "tran_item": "근속수당", "account_name": "직원급여", "account_code": 80200 }, { "tran_item": "금고(100만원이하)", "account_name": "사무용품비", "account_code": 82900 }, { "tran_item": "금고(100만원이하)", "account_name": "소모품비", "account_code": 83000 }, { "tran_item": "금고(100만원초과)", "account_name": "비품", "account_code": 21200 }, { "tran_item": "금융리스이자", "account_name": "이자비용", "account_code": 93100 }, { "tran_item": "금융수수료(송금수수료, 인터넷뱅킹수수료,모바일뱅킹수수료, 텔레뱅킹수수료, 자동이체수수료, 수표발행수수료, 신용조사수수료, 신용보증수수료, 제증명발급수수료, 예금잔고증명수수료, 급여이체시 수수료)", "account_name": "지급수수료", "account_code": 83100 }, { "tran_item": "금융어음 교부", "account_name": "단기차입금", "account_code": 26000 }, { "tran_item": "금형", "account_name": "공구와기구", "account_code": 21000 }, { "tran_item": "급배수시설", "account_name": "건물", "account_code": 20200 }, { "tran_item": "급여의 가불액", "account_name": "가지급금", "account_code": 13400 }, { "tran_item": "기계부속품 수리비", "account_name": "수선비", "account_code": 82000 }, { "tran_item": "기계의 소모된 부속품 대체비용", "account_name": "수선비", "account_code": 82000 }, { "tran_item": "기계장치", "account_name": "기계장치", "account_code": 20600 }, { "tran_item": "기계장치 이전", "account_name": "운반비", "account_code": 52400 }, { "tran_item": "기계장치 이전", "account_name": "운반비", "account_code": 82400 }, { "tran_item": "기계장치 임차료", "account_name": "지급임차료", "account_code": 81900 }, { "tran_item": "기계장치 처분손실", "account_name": "유형자산처분손실", "account_code": 95000 }, { "tran_item": "기계장치 처분이익", "account_name": "유형자산처분이익", "account_code": 91400 }, { "tran_item": "기계장치 철거비용", "account_name": "운반비", "account_code": 52400 }, { "tran_item": "기계장치 철거비용", "account_name": "운반비", "account_code": 82400 }, { "tran_item": "기계장치운용리스료", "account_name": "지급임차료", "account_code": 81900 }, { "tran_item": "기구 처분손실", "account_name": "유형자산처분손실", "account_code": 95000 }, { "tran_item": "기구 처분이익", "account_name": "유형자산처분이익", "account_code": 91400 }, { "tran_item": "기금에서지출하는분담금", "account_name": "세금과공과", "account_code": 81700 }, { "tran_item": "기능대학에 지출한 시설비, 교육비, 장학금, 연구비", "account_name": "기부금", "account_code": 93300 }, { "tran_item": "기본급", "account_name": "직원급여", "account_code": 80200 }, { "tran_item": "기부금", "account_name": "기부금", "account_code": 93300 }, { "tran_item": "기숙사", "account_name": "건물", "account_code": 20200 }, { "tran_item": "기숙사운영비", "account_name": "복리후생비", "account_code": 81100 }, { "tran_item": "기술개발준비금전입", "account_name": "기술개발준비금전입", "account_code": 95300 }, { "tran_item": "기술자문료", "account_name": "수입수수료", "account_code": 90900 }, { "tran_item": "기업어음(CP)", "account_name": "기타단기금융상품", "account_code": 10600 }, { "tran_item": "기업합리화 적립금", "account_name": "기업합리화 적립금", "account_code": 35200 }, { "tran_item": "기중기", "account_name": "기계장치", "account_code": 20600 }, { "tran_item": "기중기", "account_name": "건설용장비", "account_code": 21700 }, { "tran_item": "기차", "account_name": "차량운반구", "account_code": 20800 }, { "tran_item": "기타단기금융상품", "account_name": "기타단기금융상품", "account_code": 10600 }, { "tran_item": "기타보증금", "account_name": "기타보증금", "account_code": 96400 }, { "tran_item": "기타의대손상각비", "account_name": "기타의대손상각비", "account_code": 93400 }, { "tran_item": "기타의료수익미수금", "account_name": "의료미수금", "account_code": 11901 }, { "tran_item": "기타자본잉여금", "account_name": "기타자본잉여금", "account_code": 34900 }, { "tran_item": "기타제예금", "account_name": "기타제예금", "account_code": 10400 } ]