회계관련용어 한글-영어

accounting

대차대조표 ( Balance sheet )

  • 자산 ( Asset )
  • 유동자산 ( Current Asset )
  • 당좌자산 ( Quick Asset )
  • 현금및 현금 등가물 ( cash & cash equivalent )
  • 매출채권 ( accounts receivables )
  • 미수금 ( note receivables )
  • 미수수익 ( unrealized gain )
  • 선급금 ( advance to customer )
  • 선급 비용 ( prepaid expense )
  • 선급 법인세 ( prepaid tax expense )
  • 재고자산 ( Inventory )
  • 상품 ( merchandise )
  • 제품 ( finished goods )
  • 고정자산 ( Non-current Asset )
  • 투자자산 ( investments )
  • 보증금 ( warranties )
  • 유형자산 ( property , plant & equipment )
  • 토지 ( Land )
  • 건물 ( Buildings )
  • 감가상각누계액 ( accumulated drpreciation )
  • 구축물 ( equipment )
  • 기계장치 ( machinery )
  • 차량운반구 ( equipment )
  • 공기구비품 ( equipment )
  • 건설중인자산 ( construction in progress )
  • 무형자산 ( Intangibie asset )
  • 산업재산권 ( patents )
  • 개발비 ( improvements cost )
  • 자산총계 ( Total assets )
  • 부채 ( Liabilities )
  • 유동부채 ( current liabilities )
  • 매입채무 ( accounts payable )
  • 단기차입금 ( payables )
  • 미지급금 ( accrued payables )
  • 선수금 ( unearned revenue )
  • 예수금 ( other advance for customers )
  • 미지급비용 ( accrued expense )
  • 미지급법인세 ( tax payables )
  • 유동성 장기부채 ( current portion of long term debt )
  • 부가예수금 ( other accrued liabilities )
  • 고정부채 ( Non-current liabilities )
  • 사채 ( bonds )
  • 장기차입금 ( bonds payables )
  • 퇴직급여충당금 ( allowanced )
  • 부채총계 ( Total liabilities )
  • 자본 ( Stock holder’s Equity )
  • 자본금 ( equities )
  • 보통주자본금 ( common stock )
  • 자본잉여금 ( additional paid in capital )
  • 주식발행초과금 ( additional paid in capital-common stock )
  • 재평가 적립금 ( market adjustments )
  • 이익잉여금 ( retained earnings )
  • 이익준비금 ( free and unappropriated )
  • 기업합리화적립금 ( appropriation for plant )
  • 임의적립금 ( appropriations )
  • 미처분이익잉여금 ( appropriated retained earnings )
  • 자본조정 ( conta equity items )
  • 자본총계 ( Total Equities )

손익계산서 ( P/L or income statement )

  • 매출액 ( sales )
  • 매출원가 ( cost of good solds )
  • 매출총이익 ( gross profit )
  • 판매비와 관리비 ( selling expenses & administrative expenses )
  • 영업이익 ( operating income )
  • 영업외수익 ( other revenue )
  • 영업외 비용 ( other revenue )
  • 경상이익 ( income before unusual or infrequent items and income taxes )
  • 법인세비용차감전순이익 ( income from continuing operations before taxes )
  • 법인세비용 ( tax )
  • 당기순이익 ( Net income )
  • 주당순이익 ( easning per share-net income )
  • 처분전 이익잉여금 ( retained earnings-1/1,20xx )
  • 전기이월이익잉여금 ( prior year-retained earnings )
  • 당기순이익 ( net income )

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