카테고리 없음

빌리 2018. 2. 1. 10:41
<link rel="stylesheet" href="http://editor.daum.net/services/blog/css/contents4view.css?ver=1.1.114" type="text/css"/><link rel="stylesheet" href="http://editor.daum.net/services/blog/css/theme4view.css?ver=1.1.114" type="text/css"/>



진정한 무료양식공유 Blog 
'인'터넷, '생'존과 '공'존 입니다.

 

  

 


출장계획서/출장보고서는 매우 다양한 형태로 쓰일 수 있습니다.


회사의 업종이나 규모에 따라 매우 다를 수 있고 거래처에 따라 달라질 수도 있고 해외법인이나 지방사무소의 유무에 따라 달라질 수도 있습니다.



그래서 이번에 올리는 출장보고서는 어떠한 형태/종류의 출장에도 사용할 수 있는 유니버설(?) 출장계획서가 되겠습니다.~~^^


일단 샘플은 해외출장을 기준으로 만들어서 올렸습니다.



해외출장은 필요악(?)인 듯 합니다. 영업이나 생산관리를 위해서 꼭 가야만 하는 것이 해외출장이라고 주창합니다만 


반면 얼마 안되는 듯 해보이는 출장비도 한 명, 두 명... 하루 이틀... 모아 보면 전체 판관비에서 꽤 큰 금액을 차지하는 것을 발견하게 되며 출장비를 줄이자는 이야기가 나옵니다.


해외출장의 딜레마라고나 할까요...



국내출장이나 해외출장이나 개념(?)은 같습니다만 운영은 매우 달라지게 됩니다.

일단 비용에 대한 개념을 명확한 것 순으로 살펴보면



1. 숙박비: 특별히 논란의 여지가 없습니다. 금액으로 할 건지(5만원/박), 급으로 할 건지(장급 여관)만 결정해주면 됩니다.


2. 교통비: 비행기나 기차 그리고 시외버스의 경우는 별도로 교통비 처리를 하며 시내 교통비는 일비에서 사용하는 것이 일반적입니다.


3. 일비: 이것에 대해 오해가 좀 많습니다. 많은 사람들이 이것을 출장 가는 것에 대한 보상조로 나오는 인건비 개념의 돈이라고 오해를 하는데 그렇지 않으며 출장업무를 하는데 쓰는 비용입니다. 

즉, 출장시 식사/음료비, 시내 교통비 등입니다.


4. 출장시 접대비: 이것도 오해가... 보통 회사가 접대비의 한도를 정해서 사용하도록 하는데, 출장자는 출장시 접대비를 '출장비'로 처리해서 얹어가려는(?) 경향이 있습니만 이것은 출장비가 아닌 접대비로 처리하는 것이 맞고 '접대비 한도'에서 차감해 정리하는 것이 맞습니다.


출장비에 대해서는 말할 것이 더 있습니다만... 오늘은 여기까지...



더 많은 무료양식 공유를 위하여 손가락 클릭 부탁합니다.

↓↓↓



출장계획서.xls


※ 혹시 원하시는 양식이 있으시면 댓글 등으로 요청하시기 바랍니다.


 

 

 

 

출처 : 인터넷, 생존과 공존
글쓴이 : 여전히 고2라오~ 원글보기
메모 :

 
 
 

카테고리 없음

빌리 2016. 3. 25. 20:37
<link rel="stylesheet" href="http://editor.daum.net/services/blog/css/contents4view.css?ver=1.1.114" type="text/css"/><link rel="stylesheet" href="http://editor.daum.net/services/blog/css/theme4view.css?ver=1.1.114" type="text/css"/>부동산 양도소득세 신고 때에 가장 애로가 있는 부분이 바로 취득가액과 기타 필요경비를 입증하는 부분이다. 수십 년 전에 발생한 거래 금액을 지금에 와서 입증한 것은 결코 쉽지 않기 때문이다. 지금부터는 취득가액과 필요경비 입증 요령에 대해 순차적 으로 살펴보자. ▷취득가액 입증 요령 취득계약서를 분실했거나 또는 다운계약서를 가지고 있는 ...
출처 : 여주플러스공인중개사
글쓴이 : 여주플러스공인 원글보기
메모 :

 
 
 

카테고리 없음

빌리 2010. 2. 22. 11:23

WSJ Poll Shows China Growth Slowed Ahead of Government Tightening

Most private analysts who study China think its economic recovery lost some momentum in the fourth quarter of 2009, a new poll by The Wall Street Journal shows. The finding runs counter to official statistics that indicate a recent acceleration in growth, and highlights the conflicting signals China’s economy is sending at a time when the leadership is trying to contain potential bubbles without derailing the expansion.

The median estimate in the Journal’s poll put growth in China’s gross domestic product in the fourth quarter at 10.1% over the previous quarter on an annualized, seasonally-adjusted basis—the way that most major economies measure growth. That’s down from the median estimate of 10.7% growth for the third-quarter.

China’s statistics bureau reports GDP growth in year-on-year terms, and the difference can be significant. It said last month that the nation’s GDP grew 10.7% in the fourth quarter from a year earlier, a growth rate that accelerated from the third quarter’s 9.1%. Even before those strong numbers were released, China’s central bank had already signaled a new and tougher stage in policy by starting a series of increases in banks’ reserve requirements, measures that reduce funds available for lending.

But at turning points like these, year-ago comparisons aren’t that helpful: they just show us China’s economy is now doing much better than it was during the depths of the financial crisis in late 2008. What’s more important is how the economy is doing now relative to a few months ago. That’s why the U.S. and most other big economies also use the quarter-on-quarter, seasonally-adjusted measure (Ma Jiantang, the head of China’s National Bureau of Statistics, has said his agency will start publishing such estimates this year.)

The Journal has been trying to help fill this gap by regularly polling economists who make their own estimates of quarter-on-quarter, or sequential, growth. In the latest poll, eight of the ten economists who responded thought growth in the fourth quarter was slower than in the third quarter, and most are forecasting a further gradual slowdown over the rest of 2010 to around 9%.

China’s policymakers are well aware that year-on-year comparisons will flatter current growth rates. The importance of using sequential estimates of economic growth was recently highlighted by Premier Wen Jiabao himself.

“We must take full account of the base effect from last year, strengthen the sequential analysis of major economic indicators and closely follow changes in market demand, in order accurately appraise the trend and make macroeconomic policies more targeted and effective,” Mr. Wen said at a State Council meeting on Jan. 19, according to a government statement (in Chinese: here)

But on which set of sequential estimates will the government base its policy? As with our previous surveys (in November and July), economists’ estimates varied widely—a sign less of sharp professional disagreements than of the incomplete data they have to work with. The difficulties were aggravated this time by the National Bureau of Statistics’ recent revision of GDP estimates for 2008, which the bureau has yet to fully reconcile with previously-published figures.

 

------------------------------------------ 1 PAGE 입니다.

 

Complicating the picture further are newly-revised quarter-on-quarter growth estimates from the People’s Bank of China (in Chinese: here). These show a remarkably smooth trajectory: After bottoming at 4.3% in the fourth quarter of 2008, annualized growth had recovered to 11.4% by the second quarter of 2009, eased to 11.0% and then picked up again to 11.3% in the fourth quarter.

That’s quite different from what most economists in our poll think happened: a growth surge in the second quarter last year as the stimulus hit, and then a gradual slowdown as its impact waned (see chart). While the central bank’s previous estimates had been within the range of figures that other economists had come up with, several private economists told us they did not understand how the central bank had arrived at its revised figures.

 

-----------------------------------------------------

 

If policymakers are focusing on the acceleration shown in both the headline year-on-year growth rates and in the central bank’s quarter-on-quarter estimates, they could be more willing to take aggressive measures to slow economic growth. But many analysts believe China’s economy is already cooling off: authorities have been slowing down new bank lending since the second half of 2009, and growth in new infrastructure projects and real estate sales is also down.

The respondents to our latest survey include economists on the staff of Bank of America-Merrill Lynch, Capital Economics, China International Capital Corp., Citigroup, Deutsche Bank, J.P. Morgan Chase, Morgan Stanley, the Organization for Economic Cooperation and Development and Standard Chartered Bank, as well as the independent economist Albert Keidel.

– Andrew Batson