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¤ýÀÛ¼ºÀÚ: ¾Èº´·æ ¤ýÀÛ¼ºÀÏ: 2007-07-20 (±Ý) 17:56 ¤ýÁ¶È¸: 7851
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´ëÂ÷´ëÁ¶Ç¥(Balance Sheet)
 
 
ÀÚ»ê(Asset)
À¯µ¿ÀÚ»ê(Current Asset)
´çÁÂÀÚ»ê(Quick Asset)
Çö±Ý¹× Çö±Ý µî°¡¹°(cash & cash equivalent)
´Ü±â±ÝÀ¶»óÇ°(short-term financial instruments)
À¯°¡Áõ±Ç(marketable securities)
´Ü±â¸Å¸ÅÁõ±Ç(trading securities)
¸ÅÃâä±Ç(accounts receivables, trade receivables)
´Ü±â´ë¿©±Ý(short-term loans)
¹Ì¼ö±Ý(note receivables, other receivables)
¹Ì¼ö¼öÀÍ(unrealized gain, accured income)
¼±±Þ±Ý(advance payments, advance to customer)
¼±±Þ ºñ¿ë(prepaid expense)
¼±±Þ ¹ýÀμ¼(prepaid tax expense)
Àç°íÀÚ»ê(Inventory)
»óÇ°(merchandise)
Á¦Ç°(finished goods)
¹ÝÁ¦Ç°(semi-finished goods)
Àç°øÇ°(work-in-process)
¿øÀç·á(raw material)
ÀúÀåÇ°(supplies)
ºÎÀç·á(other material)
ºÎ»ê¹°(by-products)
¹ÌÂøÇ°(material in transit)
 

°íÁ¤ÀÚ»ê(Non-current Asset)
ÅõÀÚÀÚ»ê(investments)
Àå±â±ÝÀ¶»óÇ°(long-term financial instruments)
ÅõÀÚÀ¯°¡Áõ±Ç(investment securities)
Àå±â´ë¿©±Ý(long term loans)
Àå±â¼º¸ÅÃâä±Ç(long-term trade receivables)
ÅõÀںε¿»ê(investment properties, investment in real estate)
º¸Áõ±Ý(guarantee deposits, warranties)
ÀÌ¿¬¹ýÀμ¼Â÷(deferred income tax assets) 
ÁöºÐ¹ýÀû¿ëÅõÀÚÁÖ½Ä(securities under equity method)
¸Åµµ°¡´ÉÁõ±Ç(available-for-sale securities)
À¯ÇüÀÚ»ê(property,plant & equipment(PP&E), tangible asset)
ÅäÁö(land)
°Ç¹°(buildings)
±¸Ã๰(structures)
±â°èÀåÄ¡(machinery and equipment)
¼±¹Ú(ships)
Â÷·®¿î¹Ý±¸(vehicles and transpotation equipment)
°Ç¼³ÁßÀÎÀÚ»ê(construction-in progress)
°ø±â±¸ºñÇ°(equipment)
°¨°¡»ó°¢´©°è¾×(accumulated depreciation)
¹«ÇüÀÚ»ê(Intangibie asset)
¿µ¾÷±Ç(goodwill)
»ê¾÷Àç»ê±Ç(industrial property right, patents)
±¤¾÷±Ç(mining right)
¾î¾÷±Ç(fishing right)
Â÷Áö±Ç(land use right)
â¾÷ºñ(organization cost)
°³¹ßºñ(development cost, improvements cost)
ÀÚ»êÃÑ°è(Total assets)
 
ºÎä(Liabilities)
À¯µ¿ºÎä(current liabilities)
¸ÅÀÔ乫(accounts payable, trade payable)
´Ü±âÂ÷ÀÔ±Ý(short-term borrowing)
¹ÌÁö±Þ±Ý(other accounts payable, accrued payable)
¼±¼ö±Ý(advance from customers, unearned revenue)
¿¹¼ö±Ý(withholdings, other advance for customers)
¹ÌÁö±Þºñ¿ë(accrued expense)
¹ÌÁö±ÞÀÌÀÚ(accrued interest expense)
¹ÌÁö±Þ¹ýÀμ¼(accured income tax, tax payable)
¹ÌÁö±Þ¹è´ç±Ý(accured dividend, dividends payable)
À¯µ¿¼º Àå±âºÎä(current portion of long term debt)
¼±¼ö¼öÀÍ(unearned revenue, unearned income)
´Ü±âºÎ伺Ãæ´ç±Ý(short term liability provision)
Áö±Þ¾îÀ½(notes payable)
ºÎ°¡¿¹¼ö±Ý(other accrued liabilities)
°íÁ¤ºÎä(Non-current liabilities)
»çä(debentures, bonds)
Àå±âÂ÷ÀÔ±Ý(long term borrowing, bonds payables)
Àå±â¼º¸ÅÀÔ乫(long term trade payable)
Àå±âºÎ伺Ãæ´ç±Ý(long term liability provision)
ÀÌ¿¬¹ýÀμ¼´ë(deferred income tax credit)
ÀӴ뺸Áõ±Ý(leasehold deposits received)
ÅðÁ÷±Þ¿©Ãæ´ç±Ý(allowanced,provision for severance benefits)
ºÎäÃÑ°è(Total liabilities)
 
ÀÚº»(Stockholder's Equity)
ÀÚº»±Ý(equities, capital stock)
º¸ÅëÁÖ ÀÚº»±Ý(common stock)
¿ì¼±ÁÖ ÀÚº»±Ý(preferred stock)
ÀÚº»À׿©±Ý(capital surplus, additional paid-in capital)
ÁֽĹßÇàÃÊ°ú±Ý(additional paid in capital-common stock,
paid-in capital in excess of par value)

°¨ÀÚÂ÷ÀÍ(gain on (capital) reduction (of the par value of capital stock issued))
ÇÕº´Â÷ÀÍ
ÀçÆò°¡ Àû¸³±Ý(market adjustments)
ÀÚ»ê¼öÁõÀÌÀÍ
乫¸éÁ¦ÀÌÀÍ
ÀÚ±âÁÖ½ÄóºÐÀÌÀÍ(gain on sale of treasury stock)
±âŸÀÚº»À׿©±Ý(other capital surplus)
ÀÌÀÍÀ׿©±Ý(retained earnings)
ÀÌÀÍÁغñ±Ý(free and unappropriated, legal reserve)
±âŸ¹ýÁ¤Àû¸³±Ý(other statutory reserves)
ÀÓÀÇÀû¸³±Ý(appropriations, voluntary reserves)
Â÷±âÀÌ¿ù°á¼Õ±Ý(undisposed(unappropriated) accumulated deficit(retained earnings) 
carried over to the subsequent year)
±â¾÷ÇÕ¸®È­Àû¸³±Ý(appropriation for plant)
À繫±¸Á¶°³¼±Àû¸³±Ý(reserve for financial structure improvement)
¹ÌóºÐÀÌÀÍÀ׿©±Ý(appropriated retained earnings)
óºÐÀüÀÌÀÍÀ׿©±Ý(unappropriated retained earnings carried over to subsequent year) 
ÀÚº»Á¶Á¤(contra equity items, capital adjustments)
ÁÖ½ÄÇÒÀιßÇàÂ÷±Ý(discount on stock issuance)
¹è´ç°Ç¼³ÀÌÀÚ(pre-operating dividends)
ÀÚ±âÁÖ½Ä(treasury stock)
¹Ì±³ºÎÁֽĹè´ç±Ý(unissued stock dividends)
ÅõÀÚÀ¯°¡Áõ±ÇÆò°¡ÀÌÀÍ/¼Õ½Ç(gain or loss on valuation of investment securities)
ÇØ¿Ü»ç¾÷ȯ»ê´ë(Â÷)(overseas operations traslation credit(debit))
ÁöºÐ¹ýÀû¿ëÅõÀÚÁÖ½ÄÆò°¡ÀÌÀÍ(gain or loss on valuation of securities under equity method)
Àüȯ±Ç´ë°¡,½ÅÁÖÀμö±Ç´ë°¡
ÀÚº»ÃÑ°è(Total Equities)
 
 
¼ÕÀÍ°è»ê¼­(Profit/Loss(P/L),Income Statement)
¸ÅÃâ¾×(sales)
¸ÅÃâ¿ø°¡(cost of goods sold, cost of sales)
¸ÅÃâÃÑÀÌÀÍ(gross profit, gross margin)
ÆǸźñ¿Í °ü¸®ºñ(selling expenses & administrative expenses)
¿µ¾÷ÀÌÀÍ(operating income)
¿µ¾÷¿Ü ¼ÕÀÍ(non-operating income)
ÀÌÀÚ¼öÀÍ(interest income)
¹è´ç±Ý¼öÀÍ(dividend income)
ÀÓ´ë·á(retal income)
À¯°¡Áõ±ÇóºÐÀÌÀÍ(gain on disposition of marketable securities)
¿ÜȯÂ÷ÀÍ(gain on foreign currency transaction)
¿Üȭȯ»êÀÌÀÍ(gain on foreign exchange traslation)
ÁöºÐ¹ýÆò°¡ÀÌÀÍ(gain on valuation using euity method of accounting)
ÅõÀÚÀ¯°¡Áõ±Ç°¨¾×¼Õ½ÇȯÀÔ(recovery of incestment securities impairment loss)
ÅõÀÚÀÚ»êóºÐÀÌÀÍ(gain on disposition of investments)
À¯ÇüÀÚ»êóºÐÀÌÀÍ(gain on sdispostion of tangible assets)
»çä»óȯÀÌÀÍ(gain on redemption of debentures)
¹ýÀμ¼È¯±Þ¾×(refund of income taxes)
¿µ¾÷¿Ü ºñ¿ë(non-operating income)
ÀÌÀÚºñ¿ë(interest expense)
±âŸÀÇ ´ë¼Õ»ó°¢ºñ(other bad debt expense)
À¯°¡Áõ±ÇóºÐ¼Õ½Ç(loss on disposition of marketable securities)
À¯°¡Áõ±ÇÆò°¡¼Õ½Ç(loss on valuation of marketable securites)
Àç°íÀÚ»êÆò°¡¼Õ½Ç(loss on valuation of inventories)
¿ÜȯÂ÷¼Õ(loss on foreign currency transactions)
¿Üȭȯ»ê¼Õ½Ç(loss on foreign exchange translation)
±âºÎ±Ý(donations)
ÁöºÐ¹ýÆò°¡¼Õ½Ç(loss on valuation using equity method of accounting)
ÅõÀÚÀÚ»êóºÐ¼Õ½Ç(loss on investment securies impairment)
ÅõÀÚÀ¯°¡Áõ±Ç°¨¾×¼Õ½Ç(loss on disposition of investment assets)
À¯ÇüÀÚ»êóºÐ¼Õ½Ç(loss on disposition of tangible assets)
»çä»óȯ¼Õ½Ç(loss on dedemption of debentures)
¹ýÀμ¼Ãß³³¾×(additional payment of income taxes applicable to prior years)
°æ»óÀÌÀÍ(income before unusual or infrequent items and income taxes, ordinary profit(income))
Ưº°ÀÌÀÍ(extraordinary gain, special gain)
ÀÚ»ê¼öÁõÀÌÀÍ(gain from assets contributed)
乫¸éÁ¦ÀÌÀÍ(gain on cancellation of debts)
º¸ÇèÂ÷ÀÍ(gain on insurance settlement)
Ưº°¼Õ½Ç(extraordinary loss, special loss)
ÀçÇؼսÇ(casualty losses)
¹ýÀμ¼ºñ¿ëÂ÷°¨Àü¼øÀÌÀÍ(income before tax expenses)
¹ýÀμ¼ºñ¿ë(corporation tax, income tax expense)
´ç±â¼øÀÌÀÍ(Net income)
¹è´ç±Ý(dividend)
»ç³»À¯º¸ÀÌÀÍ(income retained in the business)
ÁÖ´ç¼øÀÌÀÍ(easning per share-net income)
óºÐÀü ÀÌÀÍÀ׿©±Ý(retained earnings-1/1,20xx)
Àü±âÀÌ¿ùÀÌÀÍÀ׿©±Ý(prior year-retained earnings)
 
 
Çö±ÝÈ帧ǥ(Cash Flow Statement)
¿µ¾÷È°µ¿À¸·Î ÀÎÇÑ Çö±ÝÈ帧(Operating activities, Cash flow from operations:CFO)
´ç±â¼øÀÌÀÍ(net income)
°¨°¡»ó°¢ºñ(depreciation)
ÅõÀÚÈ°µ¿À¸·Î ÀÎÇÑ Çö±ÝÈ帧(Investing activities, Cash flow from investment:CFI)
ÅõÀÚÀÚ»ê(investments)
ÀÚº»ÁöÃâ(capital expenditure)
À繫Ȱµ¿À¸·Î ÀÎÇÑ Çö±ÝÈ帧(Financing activities, Cash flow from financing:CFF)
¹è´ç±Ý Áö±Þ(dividends paid)
Àå±âºÎä ¹ßÇà(issuance of long-term debt)
Çö±ÝÀÇ Áõ°¨(increase(decrease) in cash)
À­±Û ±ÝÀ¶°æÁ¦»çÀü
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