2002쓪10퓂뗚16뻭뗚5웚ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ뮪ꆡ뚫ꆡ뺭ꆡ볃ꆡ맜ꆡ샭EꆡꆡꆡꆡꆡꆡꆡꆡOct.,2002astCꆡꆡꆡꆡ,뫏늢놨뇭훐짙쫽막뚫쫕틦뗄볆쯣뚭믝솼1,짲ꆡ뎬2(1ꆢ짏몣짌튵횰튵벼쫵톧풺,짏몣ꆡ200235;2ꆢ짏몣붨릤벯췅뷵붭듳뻆뗪,짏몣ꆡ200030)[햪튪]1995쓪닆헾늿냤늼쇋ꆶ뫏늢믡볆놨뇭퓝탐맦뚨ꆷ늢쪵탐훁뷱ꆣ놾컄죏캪:내쿖탐훆뛈볆쯣좷죏늢랴펳퓚뫏늢믡볆놨뇭훐뗄ꆰ짙쫽막뚫쯰틦ꆱ,틲캪냼몬쓚늿캴쪵쿖샻죳,쯹틔떼훂벯췅릫쮾뫏늢뺻샻죳뗄볆쯣닺짺컳닮ꆣ놾컄죏캪:펦떱틔늻냼몬쓚늿캴쪵쿖샻죳뗄샻죳볆쯣늢좷죏ꆰ짙쫽막뚫쯰틦ꆱ,늢쳡돶쇋볆쯣좷죏뗄랽램뫍뗖쿻럖슼뗄뇠훆랽램ꆣ[맘볼듊]짙쫽막뚫쯰틦;짙쫽막뚫좨틦;쓚늿캴쪵쿖샻죳;쓚늿붻틗[훐춼럖샠뫅]F275ꆡꆡꆡ[컄쿗뇪쪶싫]Aꆡꆡꆡ[컄헂뇠뫅]1007ꆪ5097(2002)05ꆪ0111ꆪ04ThecalculationofminorityshareholderpisnetincomeDONGHui2liang1,SHENGChao2(11ShanghaiCommercialPolytechnic,Shanghai200235,China;21JianjangHotel,ShanghaiJiangongGroup,Shanghai200030,China)Abstract:ProvisionalRegulationofConsolidatedSatementwasissuedbyTheMinistryofTreasuryin1995,:becauseofunrealizedprofitsareincludedintheMinorityShareholderpisNetIncomeaccordingProvi2sionalRegulation,:therecognitionofMinorityShareholderꆯsNetIncomeshouldnpitincludeunrealizedprofits,:MinorityShareholderpisNetIncome;MinorityInterest;unrealizedprofit;intra2companytransactionꆡꆡ(튻)컊쳢뗄쳡돶막뚫쯰틦ꆯ쿮쒿,퓚ꆮ뺻샻죳ꆯ쿮쒿횮잰쇐쪾ꆣꋚꆱ뫏늢믡볆놨뇭,횸캪쇋ퟛ뫏랴펳웳튵벯췅릫쮾뗄닆컱ힴ3ꆢ뗚쪮쳵뗚쇹뿮훐맦뚨ꆰ좫늿쯰틦복좥짙쫽막뚫쯹돖뿶ꆢ뺭펪돉맻ꆢ쿖뷰쇷솿쟩뿶뛸뇠훆뗄닆컱놨뇭ꆣ뫏늢믡볆폐뗄쯰틦틔뫳뗄폠뛮캪뺻샻죳ꆣꋛꆱ놨뇭쯤좻평뿘막릫쮾(쒸릫쮾)뇠훆,떫쯹랴펳뗄닆컱ힴ뿶짏쫶뗚1뗣폫뗚2뗣짦벰뗄폐맘맦뚨,듓쒸릫쮾폫ퟓ릫늻쫇쒸릫쮾놾짭뗄닆컱ힴ뿶,뛸쫇랴펳평쒸릫쮾폫ퟓ릫쮾ퟩ쮾뚼쫇뛀솢뗄램죋쪵쳥살붲,쫇췪좫헽좷뗄ꆣퟓ릫쮾ퟷ캪튻돉뗄헻룶웳튵벯췅뗄닆컱ힴ뿶,헽틲캪죧듋,뫏늢믡볆놨뇭룶뛀솢뗄램죋쪵쳥,웤쪵쿖뗄뺻샻죳(웤훐냼삨벯췅릫쮾쓚훐뗄쫽뻝뇘탫햾퓚웳튵벯췅헢룶믡볆훷쳥뗄뷇뛈살좷죏뫍볆늿붻틗탎돉뗄캴쪵쿖샻죳)펦떱럖뇰평뿘막쒸릫쮾폫웤쯻짙솿ꆣ쫽막뚫럖쿭ꆣ퓚듋,쒸릫쮾듓ퟔ짭뗄솢뎡뛔펦떱쿭폐ퟓ릫쮾컒맺쿖탐ꆶ뫏늢믡볆놨뇭퓝탐맦뚨ꆷꆣ훐폐맘짙쫽막뚫뗄춶쫕틦뷸탐헊컱뒦샭,늢붫뒦샭뷡맻랴펳퓚쒸릫쮾뗄룶쯰틦뗄볆쯣듳훂쳥쿖퓚틔쿂벸뗣훐ꆣ뇰믡볆놨뇭짏ꆣ쫂쪵짏,쒸릫쮾룶뇰믡볆놨뇭룹놾폃늻ퟅ뾼싇짙쫽막뚫쯰틦뗄볆쯣,쯻횻튪랴펳웤ퟔ짭펦떱퓚ퟓ릫쮾뺻1ꆢ뗚웟쳵뗚1뿮맦뚨ꆰ뛔폚ퟓ릫쮾틲놾웚쯰틦뛸펰쿬뗄쯹폐헟좨틦뗄뇤뚯샻죳훐쿭폐뗄럝뛮뻍ퟣ릻쇋ꆣ,쒸릫쮾펦볆쯣좷죏웤쯹펵폐뗄쫽뛮늢짏쫶뗚3뗣짦벰뗄맦뚨,쫇듓벯췅릫쮾뷇뛈살붲뗄,헢붫웤볆죫놾웚춶쯰틦,춬쪱내헕룃쫽뛮퓶볓믲복짙뎤웚춶샯쯹쮵뗄ꆰ좫늿쯰틦ꆱ펦떱쫇뗖쿻쇋쓚늿캴쪵쿖샻죳뫳뗄쯰헊쏦볛횵,뗷헻뎤웚춶헊쏦볛횵ꆣ쒸릫쮾뷸탐헊컱뒦샭틦,헢샯쯹쮵뗄ꆰ뺻샻죳ꆱ펦떱쫇벯췅릫쮾뗄뫏늢뺻샻죳,쪱,퓚퓶볓뎤웚춶뗄쟩뿶쿂,뷨볇ꆮ뎤웚춶ꆯ뿆쒿,듻듓벯췅릫쮾뗄뷇뛈붲,쫇좫늿틑쪵쿖쯰틦ꆣ떫쫇,헢샯쯹쮵볇ꆮ춶쫕틦ꆯ뿆쒿;퓚복짙뎤웚춶뗄쟩뿶쿂,뷨볇ꆮ춶뗄ꆰ짙쫽막뚫쯰틦ꆱ,쫇틀뻝ퟓ릫쮾캴뗖쿻쓚늿캴쪵쿖샻죳쫕틦ꆯ뿆쒿,듻볇ꆮ뎤웚춶ꆯ뿆쒿ꆣꋙꆱ뗄뺻샻죳볆쯣돶살뗄ꆣ뫜쿔좻,틔뗖쿻쇋쓚늿캴쪵쿖샻죳뗄2ꆢ뗚쪮쳵ꆰ뫏늢쯰틦뇭ꆱ뗚컥뿮훐맦뚨ꆰퟓ릫쮾ꆮ뺻ꆰ좫늿쯰틦ꆱ,복좥캴뗖쿻쓚늿캴쪵쿖샻죳뗄ꆰ짙쫽막뚫쯰샻죳ꆯ쿮쒿뿛돽쒸릫쮾춶쫕틦뫳뗄폠뛮,벴캪짙쫽막뚫놾틦ꆱ,뗃돶뗄벯췅릫쮾뗄뫏늢ꆰ뺻샻죳ꆱ,뇘좻듦퓚컳닮ꆣ쿖웚쯰틦ꆱ,ꆰ짙쫽막뚫놾웚쯰틦펦퓚뫏늢쯰틦뇭훐떥쇐ꆮ짙쫽뻙튻샽폨틔횤쏷:[쫕룥죕웚]ꆡ2002ꆪ09ꆪ14[ퟷ헟볲뷩]ꆡ뚭믝솼(1953ꆪ),쓐,짏몣죋,뢱뷌쫚;짲ꆡ뎬(1967ꆪ),쓐,짏몣죋ꆣꆪ111ꆪ
볙뚨A릫쮾쫇뿘막쒸릫쮾,B릫쮾쫇A릫쮾뗄ퟓ릫쮾,듻:훷펪튵컱돉놾ꆡꆡ19200A릫쮾펵폐B릫쮾80%뗄뇭뻶좨놾,A릫쮾뫍B릫쮾ퟩ돉듻:듦믵800(8000ꇁ10%)AB벯췅릫쮾ꆣB릫쮾놾쓪쿲A릫쮾쿺쫛닺욷20000풪,쎫2ꆢ좨틦탔놾뫍쓚늿춶쫕틦뗄뗖쿻샻싊10%ꆣA릫쮾듓B릫쮾릺죫짌욷뫳,놾쓪뛔벯췅췢웳튵뷨:춶쫕틦ꆡꆡꆡꆡꆡ1600(2000ꇁ80%)쪵쿖쿺쫛60%,쫕죫17000풪ꆣA릫쮾쪵쫕놾100000풪,뷨:짙쫽막뚫쯰틦ꆡꆡ400(2000ꇁ20%믲:2000-B릫쮾쪵쫕놾90000풪,웤폠폐맘쫽뻝볻뇭튻ꆰ룶뇰믡볆2000ꇁ80%)놨뇭ꆱ삸쒿ꆣ(늻뾼싇쯹뗃쮰폫샻죳럖엤틲쯘)뷨:쪵쫕놾ꆡꆡꆡꆡꆡꆡ90000룹뻝짏쫶샽ퟓ쯹짦벰뗄뺭볃튵컱뇠훆죧쿂뗖쿻럖슼듻:뎤웚막좨춶ꆡꆡꆡ736001ꆢ듦믵훐쓚늿캴쪵쿖샻죳뗄뗖쿻듻:짙쫽막뚫좨틦ꆡꆡꆡ18400(92000ꇁ20%)뷨:훷펪튵컱쫕죫ꆡꆡꆡ20000룹뻝뗖쿻럖슼뇠훆뫏늢믡볆놨뇭뗄릤ퟷ뗗룥뇭튻:AB벯췅뫏늢믡볆놨뇭릤ퟷ뗗룥(뷚싔)룶뇰믡볆놨뇭뗖쿻럖슼쿮ꆡꆡ쒿A릫쮾B릫쮾뫏볆뷨랽듻랽짙쫽막뚫좨틦뫏늢쫽훷펪튵컱쫕죫1700020000370002000017000훷펪튵컱돉놾1200018000300001920010800훷펪튵컱샻죳50002000700020000192006200춶쫕틦160016001600샻죳ퟜ뛮66002000860021600192006200짙쫽막뚫쯰틦400뷨400뷨뺻샻죳6600200086002160019200400뷨5800뎤웚춶736007360073600듦믵800080008007200쪵쫕놾1000009000019000090000100000캴럖엤샻죳6600200086002160019200400뷨5800짙쫽막뚫좨틦18400듻ꆡꆡ뫏늢릤ퟷ뗗룥뗖쿻럖슼삸쯹쇐짙쫽막뚫쯰틦400풪,쫇내쿖탐훆뛈볆쯣늢좷죏짙쫽막뚫쯰틦쪱,웤쫽뛮쫇ퟓ릫짙쫽막뚫퓚ퟓ릫쮾B놾웚쯰틦훐펦쿭폐뗄럝뛮,쫇ퟓ릫쮾B쮾B뗄놾웚샻죳뿛돽쒸릫쮾펦쿭폐뗄럝뛮뫳뗄쪣폠늿럖,볆뗄놾쓪뺻샻죳뿛돽쇋맩쒸릫쮾A쿭폐뗄춶쫕틦뫳뗄쪣폠늿쯣랽램캪:2000-2000ꇁ80%=2000-1600=400ꆣퟓ릫쮾B럖ꆣ볆쯣믹쫽쫇B릫쮾뗄룶뇰뺻샻죳2000풪ꆣ듓B릫쮾뷇룶뇰뺻샻죳2000풪듓벯췅솢뎡살뾴,냼몬800풪뗄쓚늿캴뛈붲,냑쯻ퟷ캪틑쪵쿖샻죳쇐쪾폚쯰틦뇭훐,떫쫇듓헻룶웳쪵쿖샻죳ꆣ틔듋캪믹뒡볆쯣돶살뗄쒸릫쮾춶쫕틦1600풪튵벯살뾴,헢2000풪샻죳쫇럱쪵쿖,퓲좡뻶폚쒸릫쮾A릺뫍짙쫽막뚫쯰틦400풪뚼냼몬폐쓚늿캴쪵쿖샻죳,웤훐:쒸죫뫳뛔벯췅췢뗄쿺쫛쟩뿶ꆣA릫쮾놾웚듓B릫쮾릺죫뗄짌욷릫쮾춶쫕틦훐냼몬640풪(800ꇁ80%)짙쫽막뚫쯰틦훐쪵쿖뛔벯췅췢뗄쿺쫛볆60%ꆣ쯹틔B뗄룶뇰샻죳2000풪,냼몬160풪(800ꇁ20%)ꆣ듓벯췅뷇뛈붲,횻폐쪵쿖쇋60%,볆2000ꇁ60%=1200ꆣ뮹폐40%,볆2000ꇁ40%=800,컯뮯퓚A릫쮾뗄웚쒩듦믵훐,쫇쓚늿캴쪵쿖샻죳ꆣ퓚볆쯣벯췅릫쮾뫏늢샻죳쪱,틔캴뿛돽쓚늿캴쪵쿖샻죳뗄B릫쮾룶뇰샻죳2000풪볆쯣짙쫽막뚫좨틦,늢틔듋ퟷ캪볆쯣벯췅릫쮾뫏늢샻죳뗄튻룶틲쯘,쿔좻늻뫏쫊쇋ꆣ폃쿂쇐춼쪾폨틔쮵쏷:듓짏춼뿉틔뾴돶,AB뛾볒릫쮾뗄룶뇰샻죳볲떥쿠볓캪7000풪,붫벯췅웳튵쓚늿붻틗탎돉뗄캴쪵쿖샻죳뗖쿻뫳,뫏늢믡볆놨뇭훐뗄뫏늢샻죳캪6200풪(1200+5000)ꆣ듓벯췅춼튻릫쮾뷇뛈뾴,쯼쫇틑쪵쿖샻죳,쫇늻몬쓚늿캴쪵쿖샻죳뗄좫늿쯰틦(볻뇭튻뫏늢쫽삸뗄샻죳ퟜ뛮)ꆣꆪ112ꆪ
ꆡꆡ쇭튻랽쏦,뇭튻뫏늢릤ퟷ뗗룥훐뫏늢삸뗄샻죳ퟜ뛮쯹쇐뇭뛾폐맘쿮쒿뗄볆쯣쮵쏷:6200풪틑뺭뗖쿻쇋쯹폐쓚늿붻틗탎돉뗄캴쪵쿖샻죳,쫇늻냼1ꆢA릫쮾뛔B릫쮾뗄춶쫕틦쫇쒸릫쮾A틔ퟓ릫쮾B몬쓚늿캴쪵쿖샻죳뗄샻죳ퟜ뛮ꆣ폃늻몬쓚늿캴쪵쿖샻죳뗄뫏뗄룶뇰샻죳캪믹쫽,내헕쒸릫쮾A뛔ퟓ릫쮾B뗄돖막뇈샽볆늢샻죳ퟜ뛮6200풪복좥몬폐쓚늿캴쪵쿖샻죳뗄짙쫽막뚫쯰쯣펦쿭폐뗄럝뛮뫳쇐죫쒸릫쮾A뗄룶뇰쯰틦뇭훐ꆣ헢쫇튻뇊틦400풪,벯췅릫쮾뗄뫏늢뺻샻5800풪쿔좻폐컳닮ꆣ훘뢴볆쯣뗄쓚늿샻죳,틲듋튪폨틔뗖쿻ꆣ평폚헢뇊춶쫕틦틲듋,펦떱붫짙쫽막뚫퓚B릫쮾훐쿭폐뗄샻죳뗷헻캪뗖좫늿랴펳퓚쒸릫쮾뗄쯰틦뇭훐,틲듋폫ퟓ릫쮾훐짙쫽막뚫쯰쿻쇋쓚늿캴쪵쿖샻죳뫳뗄샻죳캪믹쫽뷸탐볆쯣,튲뻍쫇쮵펦틦뗄볆쯣컞맘,좫늿듓쒸릫쮾뗄샻죳훐폨틔뿛돽ꆣ떱듓B릫쮾2000풪뗄룶뇰샻죳훐뿛돽800풪틑컯뮯퓚A릫2ꆢB릫쮾쿲A릫쮾쿺쫛뗄짌욷,A릫쮾횻폐튻늿럖쪵쮾듦믵짏뗄캴쪵쿖샻죳,내헕듓벯췅뷇뛈살붲틑쪵쿖뗄뺻샻쿖쇋뛔벯췅릫쮾췢웳튵뗄쿺쫛,쇭폐튻늿럖훍쇴퓚A릫쮾뗄죳1200풪캪믹쫽볆쯣짙쫽막뚫쯰틦ꆣ헢퇹짙쫽막뚫쯰틦펦닖뿢훐,헢늿럖웚쒩듦믵훐몬폐20%(800풪)뗄쓚늿캴쪵떱캪240풪(1200ꇁ20%),뛸벯췅릫쮾뗄뫏늢뺻샻죳펦떱쿖샻죳,펦떱폨틔뗖쿻ꆣ틲캪B릫쮾뛔A릫쮾뗄쿺쫛쫇쓦쿲캪5960풪(6200-240;믲헟:5000+1200ꇁ80%)ꆣ폫뇭튻쿺쫛,쯹틔쯻쏇펰쿬B릫쮾훐짙쫽막뚫쯰틦뗄볆쯣ꆣ훐쯹쇐쪾뗄뫏늢뺻샻죳쿠뇈,뇭튻훐뗄뫏늢뺻샻죳짙볆쇋160풪,헢160풪헽쫇늿럖컯뮯퓚A릫쮾듦믵훐뗄쓚늿캴쪵뇭뛾ꆡퟓ릫쮾쫕틦퓚벯췅릫쮾폫짙쫽막뚫횮볤뗄럖엤쿖샻죳,뇭튻내헕ꆶ뫏늢믡볆놨뇭퓝탐맦뚨ꆷ훐쯹쮵쏷뗄볆릫쮾쯣랽램볆쯣늢좷죏뫳ꆡ쿮쒿A릫쮾B릫쮾,붫웤맩죫쇋ꆰ짙쫽막뚫쯰틦ꆱ훐,ꆰ짙쫽막뚫쯰틦ꆱ쿮쒿뛠볆160풪ꆣ룶뇰릫쮾샻죳66002000ꆡꆡ(뛾)펰쿬짙쫽막뚫쯰틦볆쯣뗄틲쯘쓚늿샻복:춶쫕틦(뛔B릫쮾)1600퓚듋,컒쏇틔쓚늿듦믵붻틗쳡돶쇋컊쳢ꆣ쓚늿듦믵붻틗죳뗷헻복:A릫쮾웚쒩듦믵훐쓚늿샻죳800쫇벯췅릫쮾ퟮ믹놾뗄튲쫇ퟮ훷튪뗄붻틗ꆣ쪵볊릤ퟷ훐,펰쿬짙쫽막뚫쯰틦볆쯣뗄틲쯘뫜뛠,퓚듋뷶쮵쏷붻틗랽쿲뛔짙쫽뗷헻뫳샻죳50001200막뚫쯰틦볆쯣뗄펰쿬ꆣ벯췅릫쮾쓚늿돉풱횮볤쿠뮥붻틗뗄랽럖엤B릫쮾뗄샻죳(1200X80%)960-960쿲,듳쳥뿉틔럖돉틔쿂벸샠ꆣ59601ꆢ쒸릫쮾캪붻틗쳡릩랽,ퟓ릫쮾캪붻틗뷓쫜랽,쒸릫럖엤뫳샻죳(AB벯240(짙췅뗄샻쫽막뚫쮾쿲쯹쫴ퟓ릫쮾쳡릩붻틗ꆣ헢쫇ퟔ짏뛸쿂뗄붻틗,돆횮캪쮳죳쫕틦))쿲붻틗믲쿂쿺붻틗(down-streamtransaction)ꆣ퓚쮳쿲붻틗훐,쓚늿캴쪵쿖샻죳쳥쿖퓚쒸릫쮾뗄쫕틦훐뗚뛾늽:볆쯣ퟓ릫쮾훐뗄짙쫽막뚫좨틦,뛔좷죏볆쯣ퟓ릫쮾훐짙쫽막뚫쯰틦쎻폐펰쿬ꆣ2ꆢ쒸릫쮾쯹쫴뗄ퟓ릫쮾캪붻틗쳡릩랽,쒸릫쮾캪붻틗뇭죽ꆡ짙쫽막뚫좨틦볆쯣뇭뷓쫜랽ꆣퟓ릫쮾쿲쒸릫쮾쳡릩붻틗,헢쫇웳튵벯췅쓚ퟔ쿂뛸쿮ꆡꆡꆡꆡ쒿ퟜ볆짙쫽막짏뗄붻틗,돆횮캪쓦쿲붻틗믲짏쿺붻틗뚫좨틦(up-streamtransac2B릫쮾쯹폐헟좨틦(짙쫽막뚫20%)tion)ꆣ쓦쿲붻틗훐탎돉뗄쓚늿캴쪵쿖샻죳쳥쿖퓚ퟓ릫쮾뗄쯰틦훐ꆣ죧맻ퟓ릫쮾쫇쒸릫쮾뗄좫ퟓ릫쮾,ퟓ릫쮾뗄쫕틦냙ꆡ1ꆢ쪵쫕놾9000018000럖횮냙뚼쫴폚쒸릫쮾ꆡ2ꆢ캴럖엤샻죳2000400,뫏늢믡볆놨뇭쪱늻듦퓚볆쯣짙쫽막뚫쯰틦뗄컊쳢ꆣꆡꆡ복:놾쓪뛈쓚늿샻죳뗷헻800160떫쫇,죧맻ퟓ릫쮾쫇쒸릫쮾뗄럇좫ퟓ릫쮾,놻쒸릫쮾뿘막뗄ퟓ릫쮾훐폐늿럖짙쫽막뚫좨틦,쓇쎴뫏늢믡볆놨뇭ꆡꆡꆡ뫏볆9120018240쪱,뻍튪떥뛀볆쯣ퟓ릫쮾훐뗄짙쫽막뚫쯰틦ꆣ캪쇋ힼ좷볆쯣뇭죽폐맘쿮쒿뗄볆쯣쮵쏷:짙쫽막뚫뗄쫕틦,뇘탫쫗쿈뗖쿻ퟓ릫쮾룶뇰샻죳훐몬폐뗄쓚뇭훐ꆰ캴럖엤샻죳ꆱ쫇캴뗖쿻쓚늿캴쪵쿖샻죳뗄ꆰ캴럖늿캴쪵쿖샻죳,듓뛸ힼ좷볆쯣뫏늢놨뇭쪱벯췅릫쮾뗄뫏늢뺻엤샻죳ꆱ,춨맽ꆰ놾쓪뛈쓚늿샻죳뗷헻ꆱ쿮쒿,붫룶뇰놨뇭샻죳ꆣ훐뗄캴럖엤샻죳뗷헻캪뛔벯췅릫쮾뛸퇔뚼쫇틑쪵쿖샻죳ꆣ3ꆢ쒸릫쮾쯹쫴뗄룷룶ퟓ릫쮾횮볤쿠뮥쳡릩붻틗,볈벯ꆰ놾쓪뛈쓚늿샻죳뗷헻ꆱ쿮쒿살ퟔ폚뇭뛾:ꆰ쓚늿샻죳뗷헻ꆱ췅쓚늿돉풱웳튵횮볤욽탐붻틗ꆣ헢훖샠탍뗄붻틗폫뗚뛾훖샠쿮쒿뗄ꆰ뗷헻뛮뫏볆ꆱꆣ탍뗄붻틗튻퇹,뫏늢믡볆놨뇭쪱펦떱붫웤훐쯹냼몬뗄쓚늿캴뗚죽늽:뇠훆쓚늿붻틗뗄뗖쿻럖슼쪵쿖샻죳뗖쿻ꆣ1ꆢ듦믵붻틗훐쓚늿캴쪵쿖샻죳뗄뗖쿻ꆡꆡ뷨:훷펪튵컱쫕죫ꆡ20000(죽)뷢뻶랽낸듻:훷펪튵컱돉놾ꆡꆡꆡ19200죔좻틔짏쫶샽ퟓ뗄쫽뻝쮵쏷뷢뻶컊쳢뗄랽낸듦믵ꆡꆡꆡꆡꆡꆡꆡꆡ800뗚튻늽:뗖쿻뗷헻쓚늿캴쪵쿖샻죳,럖엤ퟓ릫쮾뗄쫕틦2ꆢ룹뻝뇭뛾뫍뇭죽뇠훆좨틦탔놾뫍쓚늿춶쫕틦뗄ꆪ113ꆪ
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