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      <title>3학년 2반 1차시 by 박하나</title>
      <link>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt</link>
      <description>유동부채와 사채의 발행방법</description>
      <language>en-us</language>
      <pubDate>2021-05-24 18:44:40 UTC</pubDate>
      <lastBuildDate>2023-03-31 02:17:58 UTC</lastBuildDate>
      <webMaster>hello@padlet.com</webMaster>
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      <item>
         <title>들어온 사람~?</title>
         <author>980126moonbeans2</author>
         <link>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1554970644</link>
         <description><![CDATA[<div>접속&nbsp;ㄱㄱ?</div>]]></description>
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         <pubDate>2021-05-24 18:47:19 UTC</pubDate>
         <guid>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1554970644</guid>
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      <item>
         <title>매입채무, 단기차입금, 미지급금</title>
         <author>980126moonbeans2</author>
         <link>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555170623</link>
         <description><![CDATA[<div><strong>* 거래는 3분법으로 처리<br>* 댓글에 문제번호와 본인의 이름, 답안을 기재하여 주세요.</strong><br><br>1. ㈜ jeil 상사는 ㈜ 대구에게 신용이 좋아 외상으로 상품 100,000원을 매입하고, 6월 1일에 대금을 지급하기로 하였다.<br><br>2. ㈜ jeil 상사는 회계 전문가들을 양성하다 운영상 파산의 위험이 있어 대구은행에 2개월 간 1,000,000원을 차입하였다. 대금은 타인발행수표로 지급받았다.<br><br>3. ㈜ jeil 상사는 대구광역시를 상대로 토지 10,000,000원과 건물 5,000,000원을 매입하고 대금은 12월 12일에 지급하기로 하였다.</div>]]></description>
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         <pubDate>2021-05-24 19:50:07 UTC</pubDate>
         <guid>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555170623</guid>
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      <item>
         <title>미지급비용, 선수금, 사채할인발행차금, 사채할증발행차금</title>
         <author>980126moonbeans2</author>
         <link>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555175623</link>
         <description><![CDATA[<div><strong>* 거래는 3분법으로 처리<br>* 댓글에 문제번호와 본인의 이름, 답안을 기재하여 주세요.</strong><br><br>1. ㈜ jeil 상사는 상업경진대회로 바쁜 나머지 보험료 50,000원을 미납하였다. 보험료는 비용으로 처리할 것.<br><br>2. ㈜ jeil 상사는 상품을 주문받고 계약금으로 5,000원을 현금으로 받다.<br><br>3. ㈜ jeil 상사는 대구광역시교육청을 상대로 예산을 확보하기 위해100,000원의 사채를 발행하고, 97,000원을 입금 받았다. 단, 사채 원금과 이자는 당좌예금을 통해 이루어진다.<br><br>4. ㈜ jeil 상사는 새로운 교육 사업을 추진하기 위해 대중들에게 50,000원의 사채를 발행하고, 52,000원을 입금 받았다. 단, 사채 원금과 이자의 거래는 자기앞수표로 이루어진다.</div>]]></description>
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         <pubDate>2021-05-24 19:51:52 UTC</pubDate>
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      <item>
         <title></title>
         <author>19st016</author>
         <link>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555967474</link>
         <description><![CDATA[<div>1. 매입 100,000/외상매입금 100,000<br>2. 현금 1,000,000/단기차입금1,000,000<br>3. 토지 10,000,000 건물 5,000,000/미지급금 15,000,000<br><br></div>]]></description>
         <pubDate>2021-05-25 02:07:40 UTC</pubDate>
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      <item>
         <title>3205 김민지</title>
         <author></author>
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         <description><![CDATA[]]></description>
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         <pubDate>2021-05-25 02:08:03 UTC</pubDate>
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      <item>
         <title>3213박지선</title>
         <author>19st0301</author>
         <link>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555971293</link>
         <description><![CDATA[<div>매입 100,000 / 외상매입금 100,000<br>현금 1,000,000 / 단기차입금 1,000,000<br>토지 10,000,000 건물 5,000,000/ 미지급금 15,000,000</div>]]></description>
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         <pubDate>2021-05-25 02:09:06 UTC</pubDate>
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      <item>
         <title>3219 이미진</title>
         <author>19st0881</author>
         <link>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555972381</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-05-25 02:09:30 UTC</pubDate>
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      <item>
         <title>분개 3216 안예민</title>
         <author></author>
         <link>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555972422</link>
         <description><![CDATA[<div>1. 매입 100,000 / 외상매입금(주 대구)100,000<br>2. 현금 1,000,000 / 단기차입금(대구은행) 1,000,000<br>3. 토지 10,000,000 건물 5,000,000 / 미지급금(대구광역시) 15,000,000<br><br>1. 보험료 50,000 / 미지급 비용 50,000<br>2. 현금 5,000 / 선수금 5,000<br>3. 당좌예금 97,000 사채할인발행차금 3,000 / 사채 100,000<br>4. 현금 52,000 / 사채 50,000 사채할증발행차금 2,000</div>]]></description>
         <pubDate>2021-05-25 02:09:31 UTC</pubDate>
         <guid>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555972422</guid>
      </item>
      <item>
         <title>박다원 분개 답</title>
         <author>19st148</author>
         <link>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555973940</link>
         <description><![CDATA[<div>1.매입100,000/외상매입금100,000<br>2.현금1,000,000/단기차입금1,000,000<br>3.토지10,000,000/미지급금15,000,000<br>&nbsp; &nbsp; 건물5,000,000</div>]]></description>
         <pubDate>2021-05-25 02:10:03 UTC</pubDate>
         <guid>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555973940</guid>
      </item>
      <item>
         <title>김수연</title>
         <author></author>
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         <description><![CDATA[]]></description>
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         <pubDate>2021-05-25 02:11:00 UTC</pubDate>
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      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555978678</link>
         <description><![CDATA[<div>배규란</div>]]></description>
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         <pubDate>2021-05-25 02:11:42 UTC</pubDate>
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      </item>
      <item>
         <title>3212 박신애</title>
         <author></author>
         <link>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555979209</link>
         <description><![CDATA[<div>매입채무<br>매입 100,000/외상매입금100,000<br>단기차입금<br>현금 1,000,000/단기차입금1,000,000<br>미지급금<br>매입15,000,000/미지급금15,000,000<br><br></div>]]></description>
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         <pubDate>2021-05-25 02:11:53 UTC</pubDate>
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      <item>
         <title></title>
         <author>19st180</author>
         <link>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555979852</link>
         <description><![CDATA[<div>매입채무<br>차) 현금 100,000 대) 외상매입금 100,000<br>단기차입금<br>차) 현금 1,000,000 대) 단기차입금 1,000,000<br>미지급금<br>차) 토지 10,000,000 대) 미지급금 15,000,000<br>&nbsp; &nbsp; &nbsp; 건물 5,000,000<br>미지급비용<br>차) 보험료 50,000 대) 미지급비용 50,000<br>선수금<br>차) 현금 5,000 대) 선수금 5,000<br>사채할인발행차금<br>차) 당좌예금 97,000&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;대) 사채 100,000<br>&nbsp; &nbsp; &nbsp; 사채할인발행차금 3,000<br>사채할증발행차금<br>차) 현금 52,000&nbsp; 대) 사채 50,000<br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 사채할증발행차금 2,000<br><br><br></div>]]></description>
         <pubDate>2021-05-25 02:12:07 UTC</pubDate>
         <guid>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555979852</guid>
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      <item>
         <title>3223최재희</title>
         <author>19st167</author>
         <link>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555979967</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-05-25 02:12:09 UTC</pubDate>
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      <item>
         <title>3208 김여정</title>
         <author></author>
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         <description><![CDATA[]]></description>
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         <pubDate>2021-05-25 02:12:14 UTC</pubDate>
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      <item>
         <title>3214 박지영</title>
         <author>19st010</author>
         <link>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555980560</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-05-25 02:12:22 UTC</pubDate>
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      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555980894</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-05-25 02:12:29 UTC</pubDate>
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      <item>
         <title>3222 조현경</title>
         <author>19st163</author>
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         <description><![CDATA[]]></description>
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         <pubDate>2021-05-25 02:13:49 UTC</pubDate>
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      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555985091</link>
         <description><![CDATA[<div>3209 김지예&nbsp;</div>]]></description>
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         <pubDate>2021-05-25 02:14:02 UTC</pubDate>
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         <title></title>
         <author>19st0881</author>
         <link>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555985247</link>
         <description><![CDATA[<div><br><br></div>]]></description>
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         <pubDate>2021-05-25 02:14:05 UTC</pubDate>
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         <title>3203 김도희</title>
         <author>19st077</author>
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         <description><![CDATA[]]></description>
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         <pubDate>2021-05-25 02:14:46 UTC</pubDate>
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      <item>
         <title>박다원 2번 분개</title>
         <author>19st148</author>
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         <description><![CDATA[]]></description>
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         <pubDate>2021-05-25 02:15:17 UTC</pubDate>
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      <item>
         <title></title>
         <author></author>
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         <description><![CDATA[]]></description>
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         <pubDate>2021-05-25 02:15:24 UTC</pubDate>
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      <item>
         <title>3217용은민</title>
         <author></author>
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         <pubDate>2021-05-25 02:16:00 UTC</pubDate>
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      <item>
         <title>3204김민정</title>
         <author></author>
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         <pubDate>2021-05-25 02:16:17 UTC</pubDate>
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      <item>
         <title>3201 김근영</title>
         <author>19st049</author>
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         <description><![CDATA[]]></description>
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         <pubDate>2021-05-25 02:16:45 UTC</pubDate>
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      <item>
         <title></title>
         <author>19st016</author>
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         <description><![CDATA[]]></description>
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         <pubDate>2021-05-25 02:17:01 UTC</pubDate>
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      <item>
         <title>김도연</title>
         <author></author>
         <link>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555994997</link>
         <description><![CDATA[<div>1. 매입 100,000 / 외상매입금 100,000</div><div>2. 현금 1,000,000/ 단기차입금 1,000,000</div><div>3. 토지 10,000,000/ 미지급금 15,000,000</div><div>&nbsp; &nbsp; 건물 5,000,000</div><div>1. 보험료 50,000 / 미지급비용 50,000<br>2. 현금 5,000/ 선수금 5,000<br>3. 당좌예금 97,000/ 사채 100,0000<br>&nbsp; &nbsp;사채할인발행차금 3,000<br>4.현금 52,000/ 사채 50,000<br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 사채할증발행차금 2,000</div>]]></description>
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         <pubDate>2021-05-25 02:17:43 UTC</pubDate>
         <guid>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555994997</guid>
      </item>
      <item>
         <title>3213 박지선</title>
         <author>19st0301</author>
         <link>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555997094</link>
         <description><![CDATA[<div>1. 매입 100,000 / 외상매입금 100,000<br>2. 현금 1,000,000 / 단기차입금 1,00,000<br>3. 토지 10,000,000 건물 5,000,000 / 미지급금 15,000,000<br>4. 보험료 50,000 / 미지급비용 50,000<br>5. 현금 5,000 / 선수금 5,000<br>6. 당좌예금 97,000 사채할인발행차금 3,000 / 사채 100,000<br>7. 현금 52,000 / 사채 50,000 사채할증발행차금 2,000</div>]]></description>
         <pubDate>2021-05-25 02:18:28 UTC</pubDate>
         <guid>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555997094</guid>
      </item>
      <item>
         <title>3212박신애</title>
         <author></author>
         <link>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555998661</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-05-25 02:19:03 UTC</pubDate>
         <guid>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1555998661</guid>
      </item>
      <item>
         <title></title>
         <author>19st1551</author>
         <link>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1556003589</link>
         <description><![CDATA[<div>3218 우서은</div>]]></description>
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         <pubDate>2021-05-25 02:20:51 UTC</pubDate>
         <guid>https://padlet.com/980126moonbeans2/hwiah0zju4mlzvdt/wish/1556003589</guid>
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