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["ABC주식회사 포괄손익계산서 (20XX년도 )"]
[]
["계정과목","제2기(당기)","제1기(전기)"]
[null,"금액","금액"]
["I.   매출액",500000,435000]
["II.  매출원가",142500,130500]
["III. 매출총이익",{"$f":"B5-B6","v":357500},{"$f":"C5-C6","v":304500}]
["IV. 판매관리비",{"$f":"SUM(B9:B19)","v":251500},{"$f":"SUM(C9:C19)","v":202306}]
["급여",27500,22185]
["상여",13750,11092.5]
["퇴직급여",2750,2218.5]
["복리후생비",4000,3480]
["세금과공과금",10000,5655.0000000000009]
["감가상각비",50000,43500]
["차량유지비",15000,13000]
["소모품비",12500,10500]
["지급수수료",75000,58725.000000000007]
["광고선전비",40000,30450.000000000004]
["기타",1000,1500]
["V.    영업이익",{"$f":"B7-B8","v":106000},{"$f":"C7-C8","v":102194}]
["VI.   영업외수익",1000,1000]
["VII.  영업외비용",800,1300]
["VIII. 소득세차감전순이익",{"$f":"B20+B21-B22","v":106200},{"$f":"C20+C21-C22","v":101894}]
["IX.   소득세 등",24957,23945.09]
["X.    당기순이익",{"$f":"B23-B24","v":81243},{"$f":"C23-C24","v":77948.91}]