대차대조표(Balance Sheet)
자산(Asset)
유동자산(Current Asset)
당좌자산(Quick Asset)
현금및 현금 등가물(cash & cash equivalent)
단기금융상품(short-term financial instruments)
유가증권(marketable securities)
단기매매증권(trading securities)
매출채권(accounts receivables, trade receivables)
단기대여금(short-term loans)
미수금(note receivables, other receivables)
미수수익(unrealized gain, accured income)
선급금(advance payments, advance to customer)
선급 비용(prepaid expense)
선급 법인세(prepaid tax expense)
재고자산(Inventory)
상품(merchandise)
제품(finished goods)
반제품(semi-finished goods)
재공품(work-in-process)
원재료(raw material)
저장품(supplies)
부재료(other material)
부산물(by-products)
미착품(material in transit)
고정자산(Non-current Asset)
투자자산(investments)
장기금융상품(long-term financial instruments)
투자유가증권(investment securities)
장기대여금(long term loans)
장기성매출채권(long-term trade receivables)
투자부동산(investment properties, investment in real estate)
보증금(guarantee deposits, warranties)
이연법인세차(deferred income tax assets)
지분법적용투자주식(securities under equity method)
매도가능증권(available-for-sale securities)
유형자산(property,plant & equipment(PP&E), tangible asset)
토지(land)
건물(buildings)
구축물(structures)
기계장치(machinery and equipment)
선박(ships)
차량운반구(vehicles and transpotation equipment)
건설중인자산(construction-in progress)
공기구비품(equipment)
감가상각누계액(accumulated depreciation)
무형자산(Intangibie asset)
영업권(goodwill)
산업재산권(industrial property right, patents)
광업권(mining right)
어업권(fishing right)
차지권(land use right)
창업비(organization cost)
개발비(development cost, improvements cost)
자산총계(Total assets)
부채(Liabilities)
유동부채(current liabilities)
매입채무(accounts payable, trade payable)
단기차입금(short-term borrowing)
미지급금(other accounts payable, accrued payable)
선수금(advance from customers, unearned revenue)
예수금(withholdings, other advance for customers)
미지급비용(accrued expense)
미지급이자(accrued interest expense)
미지급법인세(accured income tax, tax payable)
미지급배당금(accured dividend, dividends payable)
유동성 장기부채(current portion of long term debt)
선수수익(unearned revenue, unearned income)
단기부채성충당금(short term liability provision)
지급어음(notes payable)
부가예수금(other accrued liabilities)
고정부채(Non-current liabilities)
사채(debentures, bonds)
장기차입금(long term borrowing, bonds payables)
장기성매입채무(long term trade payable)
장기부채성충당금(long term liability provision)
이연법인세대(deferred income tax credit)
임대보증금(leasehold deposits received)
퇴직급여충당금(allowanced,provision for severance benefits)
부채총계(Total liabilities)
자본(Stockholder's Equity)
자본금(equities, capital stock)
보통주 자본금(common stock)
우선주 자본금(preferred stock)
자본잉여금(capital surplus, additional paid-in capital)
주식발행초과금(additional paid in capital-common stock,
paid-in capital in excess of par value)
감자차익(gain on (capital) reduction (of the par value of capital stock issued))
합병차익
재평가 적립금(market adjustments)
자산수증이익
채무면제이익
자기주식처분이익(gain on sale of treasury stock)
기타자본잉여금(other capital surplus)
이익잉여금(retained earnings)
이익준비금(free and unappropriated, legal reserve)
기타법정적립금(other statutory reserves)
임의적립금(appropriations, voluntary reserves)
차기이월결손금(undisposed(unappropriated) accumulated deficit(retained earnings)
carried over to the subsequent year)
기업합리화적립금(appropriation for plant)
재무구조개선적립금(reserve for financial structure improvement)
미처분이익잉여금(appropriated retained earnings)
처분전이익잉여금(unappropriated retained earnings carried over to subsequent year)
자본조정(contra equity items, capital adjustments)
주식할인발행차금(discount on stock issuance)
배당건설이자(pre-operating dividends)
자기주식(treasury stock)
미교부주식배당금(unissued stock dividends)
투자유가증권평가이익/손실(gain or loss on valuation of investment securities)
해외사업환산대(차)(overseas operations traslation credit(debit))
지분법적용투자주식평가이익(gain or loss on valuation of securities under equity method)
전환권대가,신주인수권대가
자본총계(Total Equities)
손익계산서(Profit/Loss(P/L),Income Statement)
매출액(sales)
매출원가(cost of goods sold, cost of sales)
매출총이익(gross profit, gross margin)
판매비와 관리비(selling expenses & administrative expenses)
영업이익(operating income)
영업외 손익(non-operating income)
이자수익(interest income)
배당금수익(dividend income)
임대료(retal income)
유가증권처분이익(gain on disposition of marketable securities)
외환차익(gain on foreign currency transaction)
외화환산이익(gain on foreign exchange traslation)
지분법평가이익(gain on valuation using euity method of accounting)
투자유가증권감액손실환입(recovery of incestment securities impairment loss)
투자자산처분이익(gain on disposition of investments)
유형자산처분이익(gain on sdispostion of tangible assets)
사채상환이익(gain on redemption of debentures)
법인세환급액(refund of income taxes)
영업외 비용(non-operating income)
이자비용(interest expense)
기타의 대손상각비(other bad debt expense)
유가증권처분손실(loss on disposition of marketable securities)
유가증권평가손실(loss on valuation of marketable securites)
재고자산평가손실(loss on valuation of inventories)
외환차손(loss on foreign currency transactions)
외화환산손실(loss on foreign exchange translation)
기부금(donations)
지분법평가손실(loss on valuation using equity method of accounting)
투자자산처분손실(loss on investment securies impairment)
투자유가증권감액손실(loss on disposition of investment assets)
유형자산처분손실(loss on disposition of tangible assets)
사채상환손실(loss on dedemption of debentures)
법인세추납액(additional payment of income taxes applicable to prior years)
경상이익(income before unusual or infrequent items and income taxes, ordinary profit(income))
특별이익(extraordinary gain, special gain)
자산수증이익(gain from assets contributed)
채무면제이익(gain on cancellation of debts)
보험차익(gain on insurance settlement)
특별손실(extraordinary loss, special loss)
재해손실(casualty losses)
법인세비용차감전순이익(income before tax expenses)
법인세비용(corporation tax, income tax expense)
당기순이익(Net income)
배당금(dividend)
사내유보이익(income retained in the business)
주당순이익(easning per share-net income)
처분전 이익잉여금(retained earnings-1/1,20xx)
전기이월이익잉여금(prior year-retained earnings)
현금흐름표(Cash Flow Statement)
영업활동으로 인한 현금흐름(Operating activities, Cash flow from operations:CFO)
당기순이익(net income)
감가상각비(depreciation)
투자활동으로 인한 현금흐름(Investing activities, Cash flow from investment:CFI)
투자자산(investments)
자본지출(capital expenditure)
재무활동으로 인한 현금흐름(Financing activities, Cash flow from financing:CFF)
배당금 지급(dividends paid)
장기부채 발행(issuance of long-term debt)
현금의 증감(increase(decrease) in cash)
|
공지사항 
실무 자료
