자본항목으로 잡는 것이 옳습니다. 아파트관리의 주체는 입주자들이고 따라서 아파트관리회계의 주체도 입주자들이 되는 되는 것입니다. 입주자들이 출연한 출연금을 부채로 계상한다면 자기가 자기자신에게 부채를 계상하는 꼴이 되겠지요..
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This website is using a security service to protect itself from online attacks. The action you just performed triggered the security solution. There are several actions that could trigger this block including submitting a certain word or phrase, a SQL command or malformed data.
You can email the site owner to let them know you were blocked. Please include what you were doing when this page came up and the Cloudflare Ray ID found at the bottom of this page.
