가수금 suspense receipt 가지급금 provisional payments 감각상각 충당금 accr. depreciation 감각상각비 depreciation 건설가계정 construction in progress 결손금 처리계산서 appropriation of retained loss 경상이익 ordinary income 고정자산 fixed assets 고정자산처분손실 loss on disposition of fixed assets 고정자산처분이익 gain on disposition of fixed assets 공구기구 tools & instrument 관계회사대여금 loans to affiliated companies 관계회사유가증권 other equity investments in affiliated companies 관세선급금 prepaid expenses of tariff 광고선전 advertising 구축물 structures 급료 employees salary & wage 기말제품재고액 ending inventory of finished goods 기업합리화적립금 reserve for business rationalization 기여금 donations 기초재공품 재고액 beginning inventory of work in process 기초제품 재고액 beginning inventory of finished goods 단기대여금 short term loans 단기차입금 short term borrowing 당기말미처분이익잉여금 unappropriated retained earnings at end of year 당기매입액 current purchase 당기순이익 current net income 제품제조원가 cost of goods manufactured 당좌자산 quick assets 당좌차월 bank overdrafts 대손총당금전입 provision for bad debts 대손충당금 allowance for bad debts 대차대조표 balance sheet 매출액 net sales 매출에누리와 환입액 sales allowance and returns 매출원가 cost of sales 매출총이익 gross profit 매출할인 sales discounts 무형고정자산 intangible fixed assets 미수금 other receivable 미수수익 accrued income 미지급금 account payable 미지급배당금 unpaid dividends payable 미지급법인세 accrued income taxes 미지급법인세 accrued taxes 미지급비용 accrued expenses 받을어음 trade note receivable 발행주식수 Number of stock issued 법인세차감전순이익 income before income taxes 별도적립금 separate reserve 보통주식 common stock 복리후생비 welfare 부도어음 dishonored notes 부분품 parts processed 부속명세서 annexed notes to the financial statements 부채 liabilities 비품 furniture 사채발행비 bond issue costs 사채발행비상각 amortization of debenture issue costs 사채이자 interest expense on debentures 사채할인발행차금상각 amortization of debenture discount 사채할인발행차익금 discount on bonds issued 상표권 trademarks 선급금 advance payments to customers 선급비용 prepaid expenses 선수금 advance from customers 선수수익 deferred income 소모품 consumables 손익계산서 loss & profit statement 수권주식수 authorized shares 수선비 repairs & maintenance 수입미착기계 machinery in transit 수입미착품 materials in transit 수입배당금 dividend income 수입보증금 disclosure of deposits 수입이자 및 할인율 interest & discounts earned 수입임대료 rental income 수정 후 전기이월 이익잉여금 adjusted prior year unappropriated retained earnings 시설적립금 reserve for facilities improvement 신주발행비 new stock issue costs 신주발행비상각 amortization of new stock issue costs 신탁계정 trust account 실용신안권 utility model patents 연구개발비 R&D costs 영업가치 goodwill 영업보증금 operating guarantee deposits 영업외비용 non-operating expense 영업외수익 non-operating income 영업외수익 operating income 예수금 withholdings 예치보증금 guarantee deposits 완제품 finished goods 외상매입금 trade accounts payable 외상매출금 trade accounts receivable 외주가공비 sub-contract process 외화단기차입금 short-term borrowing foreign currencies 외환차손 loss on foreign exchange translation 외환차익 gains on foreign currency transactions 외환평가손실 loss on foreign exchange translation 외환평가이익 gains on foreign exchange translation 요주의 special care 원자재 raw materials 유가증권 marketable securities 유가증권이자 interest on securities 유가증권처분이익 gains on disposition of marketable securities 유동성사채 current portion of debent 유동성외화장기차입금 current portion of long-term foreign exchange borrowings 유동자산 current assets 유형고정자산 tangible fixed assets 의장권 design rights 이연자산 deferred charges 이익잉여금 retained earnings 이익잉여금합계 total retained earnings 이익준비금 legal reserve 임원급료 directors' compensation/officers salary 임차보증금 leasehold deposits 자기사채 treasury bonds 자본 stock holders equity 자본금 capital stock 자본잉여금 capital surplus 자본잉여급합계 total capital surplus 자본준비금 capital reserve 자본총계 total stockholders' equity 자산 assets 잡손실 misc. loss 잡이익 misc. income 장기미지급금 long-term account payable 장기차입금 long-term debts 재고자산 inventories 재공품 work in process 재무구조개선적립금 reserve for financial structure improvement 재평가적립금 asset revaluation surplus 저장품 supplies 전신전화전용시설이용권 tlx & telephone exclusive use rights 전화가입권 telephone rights 점포관리 branch management 접대비 entertainment 정오표 errata 제설비 other facilities 제세공과 taxes &dues 주식발행초과금 paid-in capital in excess of par value 주주, 임원, 종업원단기대여금 shareholder, director, employee short term loans 지금어음 trade notes payable 지급수수료 fee & charges 지급이자 interest & discounts expenses 차기이율이익잉여금 retained earnings to be carried forward 차량유지비 vehicle maintenance 총매출액 gross sales 추진계획 action plan 출자금 other equity investments 통관비 customs clearance 퇴직급여충당금 severance indemnities 퇴직급여충당금전입액 provision for severance indemnities 퇴직보험예치금 deposit for retirement insurance 투자유가증권 investments securities 투자자산 investments 투자자산평가손 loss on investment valuation 특별손실 extraordinary losses 특별이익 extraordinary gains 특정예금 restricted cash & deposits 특허권 patent rights 판매비와 관리비 adm. & marketing expenses 판매장려금 sales commissions 해외시장개척비 overseas marketing expenses 해외시장개척준비금 reserve for establishing overseas market 환율조정차상각 amortization of deferred foreign exchange loss 환율조정차상각 deferred foreign exchange losses 회사채 corporate bond 회수의문 손실 doubtable loss
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