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둘다 실지취득가액으로 구분 기장 했는데

왜 위에는 저렇게 적정성 검토하고 밑에는 적정성 검토를 안 하고 그대로 실지취득가액을 바로 사용하는건가요?..

워크북 봐도 이해를 못 하겠어요 제발 고수님들 알려주세요