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과제명 2012회계연도 재무보고서
기관명 충청북도 증평군
담당부서 증평군 재무과
전화번호 043-835-3334
연구기간 2013-02-21 ~ 2013-06-20
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개요 2012회계연도 재무보고서 검토 및 작성자문

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수행기관 인덕회계법인 [기타]
수행연구원 임장빈
계약일자 2013-02-20
계약방식 수의 계약
계약금액 16,500,000원

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제목 2012회계연도 재무보고서
연구보고서
목차
Ⅰ. 결산총평 1. 증평군의 일반현황······························································································10 2. 재무보고서의 구성······························································································10 3. 증평군이 설치한 회계······················································································ 12 4. 주요 제도적 변화······························································································ 13 5. 재무제표에 대한 요약설명·············································································· 13 6. 재무분석············································································································· 17 Ⅱ. 재무제표 1. 재정상태보고서·································································································· 22 2. 기능별재정운영보고서······················································································ 28 3. 순자산변동보고서······························································································ 31 Ⅲ. 재무제표에 대한 주석 1. 주요 회계정책···································································································· 36 2. 재정자금의 세부내역························································································ 45 3. 미수세금 및 미수세금대손충당금의 세부내역·············································· 45 4. 미수세외수입금 및 대손충당금의 세부내역·················································· 46 5. 장?단기 대여금의 세부내역··········································································· 47 6. 재고자산의 세부내역························································································ 47 7. 기타유동자산의 세부내역················································································ 47 8. 기타투자자산의 세부내역················································································ 48 9. 유형자산 등에 포함된 토지의 내역······························································· 48 10. 일반유형자산에 포함된 일반재산의 내역······················································ 49 11. 감가상각대상에서 제외된 상각자산의 내역·················································· 49 12. 무형자산의 세부내역························································································ 50 13. 기타비유동자산의 세부내역············································································· 50 14. 기타유동부채의 세부내역················································································ 50 15. 장기차입금의 세부내역···················································································· 51 16. 퇴직급여충당부채의 세부내역········································································· 52 17. 기타비유동부채의 세부내역············································································· 52 18. 순자산의 세부내역···························································································· 53 19. 내부거래의 내역································································································ 54 20. 금융리스(완공후 BTL 포함) ············································································· 54 21. 출납폐쇄기간 중의 자금거래··········································································· 55 22. 우발채무 등 ····································································································· 59 23. 세입세출외보관현금의 내역············································································· 59 24. 지방공기업특별회계 원가정보········································································· 59 Ⅳ. 필수보충정보 1. 예산결산요약표·································································································· 64 2. 성질별 재정운영보고서···················································································· 68 3. 관리책임자산명세서 ························································································ 72 4. 예산회계와 재무회계의 차이에 대한 명세서 ·············································· 73 5. 재정운영보고서 ································································································ 75 Ⅴ. 부속명세서 1. 일반유형자산 명세서························································································ 98 2. 주민편의시설 명세서························································································ 99 3. 사회기반시설 명세서······················································································ 100 4. 감가상각명세서································································································ 101 5. 회계별 재무제표 총괄요약 명세서······························································· 102
 

Ⅰ. 결산총평
1. 증평군의 일반현황······························································································10
2. 재무보고서의 구성······························································································10
3. 증평군이 설치한 회계······················································································ 12
4. 주요 제도적 변화······························································································ 13
5. 재무제표에 대한 요약설명·············································································· 13
6. 재무분석············································································································· 17
Ⅱ. 재무제표
1. 재정상태보고서·································································································· 22
2. 기능별재정운영보고서······················································································ 28
3. 순자산변동보고서······························································································ 31
Ⅲ. 재무제표에 대한 주석
1. 주요 회계정책···································································································· 36
2. 재정자금의 세부내역························································································ 45
3. 미수세금 및 미수세금대손충당금의 세부내역·············································· 45
4. 미수세외수입금 및 대손충당금의 세부내역·················································· 46
5. 장?단기 대여금의 세부내역··········································································· 47
6. 재고자산의 세부내역························································································ 47
7. 기타유동자산의 세부내역················································································ 47
8. 기타투자자산의 세부내역················································································ 48
9. 유형자산 등에 포함된 토지의 내역······························································· 48
10. 일반유형자산에 포함된 일반재산의 내역······················································ 49
11. 감가상각대상에서 제외된 상각자산의 내역·················································· 49
12. 무형자산의 세부내역························································································ 50
13. 기타비유동자산의 세부내역············································································· 50
14. 기타유동부채의 세부내역················································································ 50
15. 장기차입금의 세부내역···················································································· 51
16. 퇴직급여충당부채의 세부내역········································································· 52
17. 기타비유동부채의 세부내역············································································· 52
18. 순자산의 세부내역···························································································· 53
19. 내부거래의 내역································································································ 54
20. 금융리스(완공후 BTL 포함) ············································································· 54
21. 출납폐쇄기간 중의 자금거래··········································································· 55
22. 우발채무 등 ····································································································· 59
23. 세입세출외보관현금의 내역············································································· 59
24. 지방공기업특별회계 원가정보········································································· 59
Ⅳ. 필수보충정보
1. 예산결산요약표·································································································· 64
2. 성질별 재정운영보고서···················································································· 68
3. 관리책임자산명세서 ························································································ 72
4. 예산회계와 재무회계의 차이에 대한 명세서 ·············································· 73
5. 재정운영보고서 ································································································ 75
Ⅴ. 부속명세서
1. 일반유형자산 명세서························································································ 98
2. 주민편의시설 명세서························································································ 99
3. 사회기반시설 명세서······················································································ 100
4. 감가상각명세서································································································ 101
5. 회계별 재무제표 총괄요약 명세서······························································· 102
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