영어 단어가 많습니다.
컨트럴 + F 눌러서 단어를 검색해서 찾는게 더 나을 겁니다.~
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)
(출처 : 네이버 지식iN)
| 표준계정과목 | 영문계정과목 |
| 가계장기저축 | Long-term Deposits for Household |
| 가수보험료 | Advance Premiums Received |
| 개인대출채권 | Consumer Loans |
| 개인연금지급금 | Paid Annuities |
| 건물지대관리비 | Maintenance Expenses for Land & Buildings |
| 경상이익 | Gains Before Extraordinary Gains/Losses and Income Taxes |
| 계약금액내대출 | Loans under Credit Line |
| 계약금액내대출이자 | Interest on Loans under Credit Line |
| 계약자배당준비금 | Reserve for Participating Policyholders' Dividends |
| 계약자배당준비금전입액 | Contribution to Reserve for Participating Policyholders' Dividends |
| 계약자배당준비금환입액 | Reversal of Reserve for Participating Policyholders' Dividends |
| 계약자이익배당준비금 | Unallocated Divisible Surplus to Future Policyholders |
| 계약자이익배당준비금전입액 | Contribution to Unallocated Divisible Surplus to Future Policyholders |
| 계약자지분조정 | Policy Reserve Adjustment |
| 고객예수금 | Customers' Deposits |
| 고객예탁금별도예치금 | Due from Financial Institions for Customers' Accounts |
| 고객예탁금이용료 | Interest on Customers' Deposit |
| 고정자산대손충당금 | Allowance for Doubtful Accounts |
| 공탁금 | Security Deposits |
| 관리어음 | Notes Receivable |
| 교육세 | Excise Tax for Education |
| 구분계정부채 | Separate Account Liablities |
| 구분계정수입수수료 | Fees from Separate Accounts |
| 구분계정자산 | Separate Account Assets |
| 구분계정지급수수료 | Fees to Separate Accounts |
| 구분계정차 | Borrowings from Separate Accounts |
| 구상이익 | Indemnity Gains |
| 구상채권 | Indemnity Receivables |
| 국공채 | Government Bonds |
| 그밖의 기타고정부채 | Other Long-term Liabilities |
| 그밖의 기타고정자산 | Other Non-current Assets |
| 그밖의 기타유동부채 | Other Current Liabilities |
| 그밖의 기타유동자산 | Other Current Assets |
| 그밖의기타영업수익 | Others |
| 그밖의기타자산 | Others |
| 근로자우대저축 | Deposits with Tax Benefit |
| 근로자우대저축이자 | Interest on Deposits with Tax Benefit |
| 금융기관예치금이자 | Interest on Due from Financial Institutions |
| 금융기관차입금 | Borrowings from Financial Institutions |
| 금융기관차입금이자 | Interest on Borrowings from Financial Institutions |
| 금융리스이자 | Interest on Lease Payment Receivables |
| 금융리스채권 | Lease Payment Receivables under Capital Lease |
| 금융수수료 | Financial Fees Expenses |
| 금융자산 | Financial Assets |
| 금융채 | Bonds Receivable from Financial Institutions |
| 금전신탁 | Trust Accounts |
| 기구비품 | Office Equipment |
| 기금출연금 | Contribution to Miscellaneous Funds |
| 기업발전적립금 | Appropriated Retained Earnings for Business Improvement |
| 기업융통어음매매손실 | Losses on Sale of Commercial Papers |
| 기업융통어음매매이익 | Gains on Sale of Commercial Papers |
| 기업융통어음이자 | Interest on Commercial Papers |
| 기일경과어음 | Past-due Notes Receivable |
| 기일경과증서대출금 | Loans with Past-due Written Instruments |
| 기타 | Others |
| 기타고정자산 | Other Non-current Assets |
| 기타금융채권 | Other Financial Receivables |
| 기타대출금 | Other Loans |
| 기타매도유가증권 | Other Securities Sold |
| 기타부채 | Other Liabilities |
| 기타수수료 | Other Fees |
| 기타수입수수료 | Other Fees |
| 기타수입이자 | Other Interest Revenues |
| 기타영업비용 | Other Operating Expenses |
| 기타영업수익 | Other Operating Revenues |
| 기타영업이익 | Other Operating Revenues |
| 기타영업잡비용 | Miscellaneous Expenses |
| 기타예금 | Other Due from Financial Institutions |
| 기타예치금 | Other Due from Financial Institutions |
| 기타유가증권 | Other Securities |
| 기타의무형자산 | Other Intangible Assets |
| 기타의유동자산 | Other Current Assets |
| 기타의유형자산 | Other Tangible Assets |
| 기타이자 | Others |
| 기타이자 | Other Interest Revenues |
| 기타이자비용 | Others |
| 기타이자수익 | Others |
| 기타자산 | Other Assets |
| 기타잡부채 | Other Miscellaneous Liabilities |
| 기타준비금 | Other Appropriated Retained Earnings |
| 기타지급수수료 | Other Fees |
| 기타지급이자 | Other Interest Expenses |
| 기타카드대급금 | Other Receivables On Credit Card |
| 단기대여금대손충당금 | Allowance for Doubtful Accounts |
| 단자어음 | Short-term Bills |
| 단체보험예치금 | Group Retirement Deposits |
| 단체퇴직보험충당금 | Provision for Severance Benefits |
| 당기순손실 | Net Loss |
| 당좌예금 | Current Deposits |
| 당좌예치금 | Current Deposits |
| 당좌차월이자 | Interest on Bank Overdrafts |
| 대리점 | Government Account |
| 대여자산처분손실충당금환입 | Reversal of Loss on Disposition of Lease Assets |
| 대지급금 | Advance Payments on Acceptances and Guarantees |
| 대지급금대손충당금 | Allowance for Doubtful Accounts |
| 대지급금이자 | Interest on Payment for Acceptances and Guarantees |
| 대출관련수수료 | Fees on Loans |
| 대출금 | Loans |
| 대출금이자 | Interest on Loans |
| 대출금이자수익 | Interest Revenues on Loans |
| 대출채권 | Loans |
| 대출채권매각손실 | Losses on Sale of Loans |
| 대출채권매각이익 | Gains on Sale of Loans |
| 대출채권이자 | Interest on Loans |
| 동산 | Office Equipment |
| 등기소송비 | Registration and Legal Fees |
| 렌탈보증금 | Rental Deposits Provided |
| 렌탈수입 | Rental Revenues |
| 렌탈자산 | Rental Assets |
| 렌탈자산보험료 | Insurance Premium for Rental Assets |
| 렌탈자산상각비 | Depreciation Expenses on Rental Assets |
| 렌탈자산처분손실 | Loss on Disposition of Rental Assets |
| 렌탈자산처분이익 | Gains on Disposition of Rental Assets |
| 리스료수입 | Lease Revenues |
| 리스보증금 | Leasehold Deposits Provided |
| 리스자산매매익 | Gains on Sale of Leased Assets |
| 리스자산보험료 | Insurance Premium for Leased Assets |
| 리스자산처분손실 | Loss on Disposition of Leased Assets |
| 리스자산처분손실충당금 | Allowance for Disposition Losses of Leased Assets |
| 리스자산처분손실충당금환입 | Reversal of Loss on Disposition of Lease Assets |
| 리스자산처분이익 | Gains on Disposition of Lease Assets |
| 리스채권이자 | Interest on Lease Payment Receivables |
| 만기환급금 | Refunds on Maturity |
| 매도상품유가증권매매익 | Gains on Short Sale |
| 매도유가증권 | Securities Sold |
| 매매수수료 | Trading Commissions |
| 매수주가지수옵션 | Long Position on Stock Index Options |
| 매입어음 | Bills Bought in Won |
| 매입외환 | Bills Bought in Foreign Currency |
| 매출어음 | Bills Sold |
| 모집권유비 | Promotional Expenses |
| 무형자산상각 | Amortization Expenses on Intangible Assets |
| 미경과보험료적립금 | Unearned Premium Reserve |
| 미경과보험료적립금전입액 | Contribution To Unearned Premium Reserve |
| 미경과이자 | Discount on Notes Payable |
| 미상환융자금 | Delay Margin |
| 미수금 | Accounts Receivable |
| 미수금대손충당금 | Allowance for Doubtful Accounts |
| 미수배당금 | Devidends Receivable |
| 미수수수료 | Fees Receivable |
| 미수수익대손충당금 | Allowance for Doubtful Accounts |
| 미수신용거래융자이자 | Interest Receivables on Delay Margin |
| 미수이자 | Interest Receivables |
| 미수채권이자 | Interest Receivables |
| 미지급금 | Accounts Payable |
| 미지급내국환채무 | Domestic Exchanges Payable |
| 미지급부가세 | Value Added Tax Payable |
| 미회수내국환채권 | Receivables from Inter-bank Fund Transfer |
| 발행어음 | Notes Payable |
| 배당금비용 | Policyholder Dividends |
| 별도적립금 | Discretionary Appropriated Retained Earnings |
| 보증료 | Fees on Guarrantee |
| 보증손실 | Loss on Guarantee |
| 보증채무대지급금 | Advances for Customers |
| 보통예금 | Deposits on Demand |
| 보통예금이자 | Interest on Deposits on Demand |
| 보통예치금 | Deposits on Demand |
| 보험금비용 | Claims Paid |
| 보험금환입 | Refund of Claims Paid |
| 보험료수익 | Premium Revenues |
| 보험미수금 | Insurance Receivables |
| 보험미지급금 | Insurance Claims Payable |
| 보험약관대출금 | Policy Loans |
| 부가가치세예수금 | Value Added Tax Withheld |
| 부가세대급금 | Prepaid Value Added Tax |
| 부과금 | Assessments and Dues |
| 부금급부금 | Loans on Installment Deposits |
| 부금급부이익 | Interest on Loans on Installment Deposits |
| 부금이자 | Interest on Installment Deposits |
| 부대시설 | Auxiliary Facilities |
| 부도어음대손충당금 | Allowance for Doubtful Accounts |
| 부도채권 | Dishonored Receivables |
| 부도채권대손충당금 | Allowance for Doubtful Accounts |
| 부동산감가상각비 | Depreciation Expenses on Property |
| 부동산관리비 | Maintenance Expenses on Real-estate Investments |
| 부동산담보대출금 | Loans Secured by Real-estate |
| 부실채권정리기금출연금 | Beneficiary Interest in Restructuring Fund |
| 부채 | Liabilities |
| 분배금수익 | Distribution Income from Investment Funds |
| 비상위험준비금 | Reserve for Contingency |
| 비상위험준비금전입액 | Contribution to Reserve for Contingency |
| 비업무용건물 | Forclosed and Other Buildings |
| 비업무용자산 | Foreclosed and Other Properties |
| 비업무용토지 | Forclosed and Other Land |
| 사고대지급금 | Advances Payments on Loss Compensations |
| 사모사채 | Privately Placed Bonds |
| 사모사채대손충당금 | Allowance for Doubtful Accounts |
| 사업비 | Operating Expenses |
| 사채모집수탁수수료 | Underwriting Fees on Bonds |
| 사채발행차금-후순위사채 | Discount on Subordinated Bonds |
| 사채보증수수료 | Guarantee Fees |
| 사채이자 | Interest on Bonds Payable |
| 사채지급보증대지급금 | Advance Payments on Acceptances and Guarantees of Bonds |
| 상각채권추심이익 | Gains on Recovery of Bad Debts |
| 상품유가증권 | Trading Securities |
| 상품유가증권매매손실 | Losses on Sale of Trading Securities |
| 상품유가증권매매이익 | Gains on Sale of Trading Securities |
| 상품유가증권배당금수익 | Dividends on Trading Securities |
| 상품유가증권배당수익 | Dividends on Trading Securities |
| 상품유가증권상환손실 | Losses on Retirement of Trading Securities |
| 상품유가증권상환이익 | Gains on Retirement of Trading Securities |
| 상품유가증권이자 | Interest on Trading Securities |
| 상품유가증권처분손실 | Losses on Sale of Trading Securities |
| 상품유가증권처분이익 | Gains on Sale of Trading Securities |
| 상품유가증권평가손실 | Losses on Valuation of Trading Securities |
| 상품유가증권평가이익 | Gains on Valuation of Trading Securities |
| 선급리스자산 | Advances for Acquisition of Assets to be Leased |
| 선급리스자산기간이자수입 | Interest Revenues on Advances for Acquisition of Assets to be Leased |
| 선물거래예치금 | Deposits for Futures and Options Transaction |
| 선물매매손실 | Losses on Sale of Futures |
| 선물매매이익 | Gains on Sale of Futures |
| 선물옵션거래고객예탁금별도예치금 | Deposits for Futures and Options Transaction for Customers |
| 선물옵션거래예수금 | Deposits for Futures and Options Transaction |
| 선물옵션위탁매매증거금 | Margin on Futures and Options |
| 선물옵션자기거래예치금 | Deposits for Futures and Options Transaction |
| 선물정산손실 | Losses on Settlement of Futures |
| 선물정산이익 | Gains on Settlement of Futures |
| 세금과공과금 | Taxes and Dues |
| 소프트웨어 | Software |
| 송금수입수수료 | Fees on Remittance |
| 송금지급수수료 | Fees on Remittance |
| 수선유지비 | Repairs and Maintenance Expenses |
| 수수료비용 | Fees Expenses |
| 수수료수익 | Fees Revenues |
| 수익자예수금 | Deposits for Beneficiaries |
| 수익증권 | Beneficiary Interest in Investment Funds |
| 수익증권매매손실 | Losses on Sale of Beneficiary Interest in Investment Funds |
| 수익증권매매이익 | Gains on Sale of Beneficiary Interest in Investment Funds |
| 수익증권취급수수료 | Fees on Beneficiary Interest in Investment Funds |
| 수익증권평가손실 | Losses on Valuation of Beneficiary Interest in Investment Funds |
| 수익증권평가이익 | Gains on Valuation of Beneficiary Interest in Investment Funds |
| 수입경비 | Expenses Recovered |
| 수입담보금 | Deposits Received for Margin Accounts |
| 수입담보금 | Deposits Received for Margin Accounts |
| 수입보증료 | Guarantee Fees |
| 수입부금 | Installment Deposits for the Loans Granted |
| 수입임대료 | Rental Revenues |
| 수입잡이자 | Miscellaneous Interest Revenues |
| 수입제세 | Taxes Withheld |
| 수재보험금 | Reinsurance Claims Paid |
| 수재보험금환입 | Refund of Reinsurance Claims Paid |
| 수재보험료 | Assumed Reinsurance Premium Revenues |
| 수탁수수료 | Brokerage Fees |
| 신계약비 | Deferred Acquisition Costs of New or Renewal Insurance Contracts |
| 신계약비상각비 | Amortization Expences on Deferred Acquisition Costs of New or Renewal Insurance Contracts |
| 신기술금융자산 | New Technology Financial Assets |
| 신기술금융투자주식감액손실 | Impairment Losses on New Technology Investment Securities |
| 신기술금융투자주식매출 | Sales of New Technology Financial Investment |
| 신기술금융투자주식매출원가 | Cost of New Technology Investment Securities Sold |
| 신용거래계좌설정보증금 | Deoposits for Opening a Margin Account |
| 신용거래융자금 | Margin to Customers |
| 신용거래융자이자 | Interest on Margin Loans |
| 신용공여금 | Brokers' Loans |
| 신용공여금대손충당금 | Allowance for Doubtful Accounts |
| 신용공여담보금 | Guarantee Deposits in Fiduciary Loans |
| 신용대출금 | Unsecured Loans |
| 신용카드관련수수료 | Fees on Credit Cards |
| 신용카드수입수수료 | Fees on Credit Cards |
| 신용카드채권 | Credit Card Receivables |
| 신용카드채권매출 | Sale of Credit Card Receivables |
| 신원보증금 | Surety Guarantee for Stock Exchanges |
| 신탁계정차 | Borrowings from Trust Accounts |
| 신탁보수 | Fees on Trust Accounts |
| 신탁업무운용손실 | Losses on Trust Accounts |
| 신탁업무운용수익 | Fees on Trust Accounts |
| 양도성예금증서 | Certificate of Deposit |
| 양도성예금증서거래손실 | Losses on Transactions of Certificate of Deposit |
| 양도성예금증서거래이익 | Gains on Transactions of Certificate of Deposit |
| 양도성예금증서경과이자 | Accrued Interest on Certificate of Deposit |
| 양도성예금증서이자 | Interest on Certificate of Deposit |
| 양도성예수금 | Negotiable Certificate of Deposits |
| 어음관련수수료 | Fees on Notes |
| 어음관리계좌관련수수료 | Fees on CMA |
| 어음관리계좌예수금 | Deposits on CMA |
| 어음관리계좌이자 | Interest on CMA |
| 어음관리계좌자산 | CMA Assets |
| 어음관리계좌지급이자 | Interest on CMA |
| 어음매매손실 | Losses on Sale of CMA |
| 어음할인료 | Discount Charges on Notes |
| 역외외화대출금 | Off-shore Loans in Foreign Currency |
| 역외외화투자유가증권 | Off-shore Investment Securities in Foreign Currency |
| 연료및유류대 | Fuel & Gas Expenses |
| 연불이자수익 | Interest Revenues on Deferred Payment |
| 연불채권 | Loans for Deferred Payment |
| 연수비 | Training Expenses |
| 연체료수입 | Delinquent Charge Revenues |
| 연합회차입금이자 | Interest on Borrowings from Mutual Savings Association |
| 영업권상각 | Amortization Expenses on Goodwill |
| 영업비용 | Operating Expenses |
| 영업수익 | Operating Revenues |
| 영업외잡손실 | Miscellaneous Non-operating Losses |
| 영업외잡이익 | Miscellaneous Non-operating Gains |
| 영업잡손실 | Miscellaneous Operating Losses |
| 영업잡이익 | Miscellaneous Operating Revenues |
| 예금 | Due from Financial Institutions |
| 예금보험료 | Deposit Insurance Premium |
| 예수금 | Deposits |
| 예수금이자 | Interest on Deposits |
| 예적금담보대출 | Loans Secured by Deposits |
| 예적금담보대출이자 | Interest on Loans Secured by Deposits |
| 예치금 | Due from Financial Institutions |
| 예치금이자 | Interest on Due from Financial Institutions |
| 예탁금 | Deposits Provided |
| 옵션매매손실 | Losses on Sale of Options |
| 옵션매매이익 | Gains on Sale of Options |
| 옵션평가손실 | Losses on Valuation of Options |
| 옵션평가이익 | Gains on Valuation of Options |
| 외국통화 | Foreign Currency |
| 외화금융리스채권 | Capital Lease Payment Receivables in Foreign Currency |
| 외화대출금 | Loans in Foreign Currency |
| 외화상품유가증권 | Trading Securities in Foreign Currency |
| 외화수탁금 | Due to Bank of Korea in Foreign Currency |
| 외화예금 | Deposits in Foreign Currency |
| 외화예수금 | Deposits in Foreign Currency |
| 외화예치금 | Due from Financial Institutions in Foreign Currency |
| 외화주식 | Equity Securities in Foreign Currency |
| 외화증권 | Securities in Foreign Currency |
| 외화증권수탁수수료 | Brokerage Fees on Foreign Securities |
| 외화증권인수및주선수수료 | Underwriting Fees on Foreign Securities |
| 외화차입금 | Borrowings in Foreign Currency |
| 외화채권 | Bonds in Foreign Currency |
| 외화투자유가증권 | Investment Securities in Foreign Currency |
| 외화환산대 | Deferred Gains on Foreign Currency Translation |
| 외화환산대환입 | Reversal of Gains on Foreign Currency Translation |
| 외화환산손실 | Loss on Foreign Currency Translation |
| 외화환산차 | Deferred Losses on Foreign Currency Translation |
| 외화환산차상각 | Amortization Expenses on Deferred Losses on Foreign Currency Translation |
| 외환거래손실 | Losses on Foreign Currency Transaction |
| 외환거래이익 | Gains on Foreign Currency Transaction |
| 외환차손 | Loss on Foreign Currency Transaction |
| 용역비 | Service Contract Expenses |
| 우리사주대여금이자 | Interest on Loans to ESOP |
| 우선대지급금 | Advance Payments on Acceptances and Guarantees |
| 운반및보관료 | Freight Expenses and Custody Charges |
| 운용리스감가상각비 | Depreciation Expenses on Operating Lease Assets |
| 운용리스료 | Lease Expenses |
| 운용리스수입 | Operating Lease Revenues |
| 운용리스자산 | Operating Lease Assets |
| 운용리스자산감가상각비 | Depreciation Expenses on Operating Lease Assets |
| 운용리스자산처분손실 | Loss on Disposition of Operating Lease Assets |
| 운전자금대출 | Loans for Working Capital |
| 운전자금수입이자 | Interest Revenues on Working Capital Loans |
| 운전자금채권 | Loans for Working Capital |
| 원수보험금 | Primary Claims |
| 원수보험료 | Primary Premium Revenues |
| 원화금융리스채권 | Capital Lease Payment Receivables in Won |
| 원화대출금 | Loans in Won |
| 원화사채 | Bonds Payable in Won |
| 원화예수금 | Deposits in Won |
| 원화예치금 | Due from Financial Institutions in Won |
| 원화장기차입금 | Long-term Borrowings in Won |
| 원화차입금 | Borrowings in Won |
| 원화표시사채 | Bonds in Won |
| 위약손해배상공동기금 | Collective Fund for Default Loss |
| 위탁자예수금 | Deposits for Brokerage |
| 유가증권관련수수료 | Fees Associated with Securities |
| 유가증권담보대출금 | Loans Secured by Securities |
| 유가증권처분손실 | Loss on Sale of Marketable Securities |
| 유가증권평가손실 | Loss on Valuation of Marketable Securities |
| 유동성리스보증금 | Current Portion of Lease Deposits |
| 유동성역외외화장기차입금 | Current Portion of Off-shore Long-term Borrowings in Foreign Currency |
| 유동성원화표시사채 | Current Portion of Bonds in Won |
| 유동자산대손충당금 | Allowance for Doubtful Accounts |
| 유형자산 | Property and Equipment |
| 유형자산처분손실 | Losses on Disposition of Property and Equipment |
| 유형자산처분이익 | Gains on Disposition of Property and Equipment |
| 은행차입금 | Borrowings from Banks |
| 은행차입금이자 | Interest on Borrowings from Banks |
| 이연리스수익 | Deferred Lease Revenues |
| 이연리스수익환입 | Reversal of Deferred Lease Revenues |
| 이연외화환산손실 | Deferred Losses on Foreign Currency Translation |
| 이연외화환산손실상각 | Amortization Expenses on Deferred Losses on Foreign Currency Translation |
| 이연외화환산이익 | Deferred Gains on Foreign Currency Translation |
| 이자비용및지급수수료 | Interest and Fees Expenses |
| 인수및주선수수료 | Underwriting Fees |
| 일반관리비 | Administrative Expenses |
| 일반자금대출 | General Purpose Loans |
| 일반자금대출이자 | Interest on General Purpose Loans |
| 일시불카드대급금 | Receivables on Credit Card Sales |
| 임대료수익 | Rental Revenues |
| 임차보증금 | Leasehold Deposits Provided |
| 자본 | Stockholder's Equity |
| 자산 | Assets |
| 자산수증이익 | Gains on Assets Contributed |
| 자유적립예금 | Deposits with Flexible Installment |
| 자유적립예금이자 | Interest on Deposits with Flexible Installment |
| 잡부채 | Miscellaneous Liabilities |
| 잡수익 | Miscellaneous Revenues |
| 잡자산 | Miscellaneous Assets |
| 장기선급수수료 | Long-term Prepaid Expenses |
| 장기선수금 | Long-term Advances from Customers |
| 장기성대여금 | Long-term Loans |
| 장기성대여금대손충당금 | Allowance for Doubtful Accounts |
| 장기성대출금 | Long-term Loans |
| 장기성예금 | Long-term Deposits |
| 장기저축성보험료적립금 | Reserve for Long-term Deposits |
| 장기저축성보험료적립금전입액 | Contribution to Reserve on Long-term Deposits |
| 장기해약환급금 | Long-term Surrender Refunds |
| 장내옵션거래손실 | Losses on Listed Options Transaction |
| 장내옵션거래이익 | Gains on Transaction of Listed Options |
| 장외거래수수료 | Fees on OTC Transaction |
| 장외파생상품거래손실 | Losses on OTC Derivatives Transactions |
| 장외파생상품거래이익 | Gains on OTC Derivatives Transactions |
| 장외파생상품매매손실 | Losses on Sale of OTC Derivatives |
| 장외파생상품매매이익 | Gains on Sale of OTC Derivatives |
| 장외파생상품평가손실 | Losses on Valuation of OTC Derivatives |
| 장외파생상품평가이익 | Gains on Valuation of OTC Derivatives |
| 재리스실현수입 | Release Revenues |
| 재보험금 | Reinsurance Benefits Received |
| 재보험금수익 | Reinsurance Revenues |
| 재보험금환급 | Refund of Reinsurance Claims Recovered |
| 재보험료 | Reinsurance Premium |
| 재보험료비용 | Reinsurance Premium |
| 재산관리비 | Property Maintenance Expenses |
| 재할인어음이자 | Interest on Bills Discounted |
| 저축자예수금 | Deposits for Savings Accounts |
| 적격증권 | Monetary Stabilization Bonds |
| 적금예치금 | Installment Deposits |
| 전대리스장기미지금금 | Long-term Sub-lease Payable |
| 전력및수도료 | Utility Expenses |
| 전산업무비 | Electronic Data Processing Expenses |
| 전산운용비 | Electronic Data Processing Expenses |
| 전환권조정계정 | Conversion Rights Adjustment |
| 정기예금 | Time Deposits |
| 정기예금이자 | Interest on Time Deposits |
| 정기예치금 | Time Deposits |
| 정기적금 | Installment Deposits |
| 정기적금이자 | Interest on Installment Deposits |
| 제가입권 | Other Deposits Provided |
| 제세금예수금 | Taxes Withheld |
| 조건부대출금 | Conditional Loans |
| 조건부예수금 | Deposits for Repurchase Transaction |
| 조사연구비 | Research Expenses |
| 조합출자금 | Investment in Partnership |
| 종업원대여금이자 | Interest on Loans to Employees |
| 종업원장기대여금 | Long-term Loans to Employees |
| 종업원지주대여금 | Short-term Loans to Stockholders, Executives, and Employees |
| 종합통장대출 | Consumer Loans |
| 종합통장대출이자 | Interest on Consumer Loans |
| 주가지수옵션 | Stock Index Options |
| 주식 | Equity Securities |
| 주식매매손실 | Losses on Sale of Equity Securities |
| 주식매매이익 | Gains on Sale of Equity Securities |
| 주식평가손실 | Losses on Valuation of Equity Securities |
| 주식평가이익 | Gains on Valuation of Equity Securities |
| 주택자금융자금 | Loans for Employee Housing |
| 주택자금융자금이자 | Interest on Loans for Employee Housing |
| 주택할부금융채권 | Loans for Housing Installment Credit |
| 중도해지수수료 | Fees on Early Withdrawal |
| 증권거래준비금 | Legal Appropriated Retained Earnings for Losses in Security Industry |
| 증권거래책임준비금 | Legal Appropriated Retained Earnings for Accidental Losses in Security Industry |
| 증권매매손실준비금 | Legal Appropriated Retained Earnings for Trading Losses in Security Industry |
| 증권미수금 | Fail to Deliver |
| 증금예치금이자 | Interest on Deposits with KSFC |
| 증금차입금 | Borrowings from KSFC |
| 증금차입금이자 | Interest on Borrowings from KSFC |
| 증서대출금 | Loans with Written Instruments |
| 증서대출이자수익 | Interest Revenues on Written Instruments Loans |
| 증시안정기금출자금평가손실 | Losses on Valuation of Stock Market Stabilization Fund |
| 증시안정기금출자금평가이익 | Gains on Valuation of Stock Market Stabilization Fund |
| 증시안정기금평가이익 | Gains on Valuation of Stock Market Stabilization Fund |
| 지급보증대지급금 | Advance Payments on Acceptances and Guarantees |
| 지급보증대출금 | Advance Payments on Acceptances and Guarantees |
| 지급보증충당금 | Allowance for Acceptances and Guarantees |
| 지급보증충당금전입액 | Contribution to Allowance for Acceptances and Guarantees |
| 지급보증충당금환입 | Reversal of Allowance for Acceptances and Guarantees |
| 지급보증충당금환입액 | Reversal of Allowance for Acceptances and Guarantees |
| 지급이자 | Interest Expenses |
| 지급준비금 | Reserve for Outstanding Claims |
| 지급준비금전입액 | Contribution to Reserve for Outstanding Claims |
| 지급준비금환입액 | Reversal of Reserve for Outstanding Claims |
| 지급준비예치금 | Reserve Deposits |
| 지분법평가손실 | Equity Loss on Investments |
| 지준유가증권 | Securities Secured for Reserve |
| 집기비품 | Office Equipment |
| 차량비 | Vehicles Expenses |
| 차입금 | Borrowings |
| 차입금이자 | Interest on Borrowings |
| 채권경과이자 | Accrued Interest on Bonds |
| 채권매매손실 | Losses on Sale of Bonds |
| 채권매매이익 | Gains on Sale of Bonds |
| 채권시장안정기금출자금 | Investment in Bond Market Stabilization Fund |
| 채권안정기금출자금평가이익 | Gains on Valuation of Bond Market Stabilization Fund |
| 채권이자 | Interest on Bonds |
| 채권평가손실 | Losses on Valuation of Bonds |
| 채권평가이익 | Gains on Valuation of Bonds |
| 채무면제이익 | Gains from Liabilities Exempted |
| 책임준비금 | Insurance Reserve |
| 책임준비금전입액 | Contribution to Insurance Reserve |
| 책임준비금환입액 | Reversal of Insurance Reserve |
| 처분손실충당금 | Allowance for Doubtful Accounts |
| 청약예치금 | Subscription Deposits |
| 청약자예수금 | Subscription Deposits |
| 추심지급수수료 | Fees on Collection |
| 출자전환채권 | Receivables Convertible to Equity Securities |
| 출재보험준비금 | Reserve Adjustment Account for Reinsurance Ceded |
| 카드론 | Credit Card Loans |
| 카드자산 | Credit Card Service Assets |
| 콜론 | Call Loans |
| 콜론이자 | Interest on Call Loans |
| 콜머니 | Call Money |
| 콜머니이자 | Interest on Call Money |
| 통화선도거래이익 | Gains on Foreign Exchange Forward Transaction |
| 통화선도평가이익 | Gains on Valution of Foreign Exchange Forward Contracts |
| 통화스왑수입이자 | Interest Income on Foreign Currency Swap |
| 통화스왑지급이자 | Interest on Foreign Currency Swap |
| 퇴직신탁 | Retirement Trust Accounts |
| 투자부동산처분이익 | Gains on Disposition of Real-estate Investment |
| 투자상담사수수료 | Investment Consulting Fees |
| 투자수익증권 | Beneficiary Interest in Investment Funds |
| 투자수익증권감액손실 | Impairment Losses on Beneficiary Interest in Investment Funds |
| 투자영업잡손실 | Miscellaneous Losses |
| 투자영업잡이익 | Miscellaneous Gains |
| 투자유가증권감액손실환입 | Reversal of Impairment Losses on Investment Securities |
| 투자유가증권배당금 | Dividends on Investment Securities |
| 투자유가증권배당수익 | Dividends on Investment Securities |
| 투자유가증권이자 | Interest on Investment Securities |
| 투자유가증권평가이익손실 | Gains/Losses on Valuation of Investment Securities |
| 투자자산처분손실 | Loss on Disposition of Investments |
| 투자주식감액손실환입 | Reversal of Impairment Losses on Equity Securities |
| 투자주식처분손실 | Loss on Sale of Investment Securities |
| 투자주식처분이익 | Gains on Sale of Investment Securities |
| 투자주식평가손실 | Losses on Valuation of Investment Securities |
| 투자채권감액손실 | Impairment Losses on Investment Bonds |
| 투자채권감액손실환입 | Recovery of Impairment Losses on Investment Bonds |
| 투자출자금 | Equity Investments |
| 특수채 | Special Purpose Bonds |
| 파생금융상품거래손 | Losses on Derivatives Transaction |
| 파생금융상품거래손실 | Losses on Derivatives Transaction |
| 파생금융상품거래익 | Gains on Derivatives Transaction |
| 파생금융상품관련비용 | Losses on Derivatives Transaction |
| 파생금융상품평가손실 | Losses on Valuation of Derivatives |
| 파생금융상품평가익 | Gains on Valuation of Derivatives |
| 파생금융상품평가조정 | Valuation Adjustment for Financial Derivatives |
| 파생금융상품평가조정 | Valuation Adjustment for Financial Derivatives |
| 파생상품거래이익 | Gains on Derivatives Transaction |
| 파생상품관련이익 | Gains on Derivatives Transaction |
| 파생상품평가손실 | Loss on Valuation of Derivatives |
| 파생상품평가조정 | Valuation Adjustment for Financial Derivatives |
| 파생상품평가조정 | Valuation Adjustment for Financial Derivatives |
| 파생상품평가조정 | Valuation Adjustment for Financial Derivatives |
| 팩토링매입채권 | Factoring Receivables |
| 팩토링수입이자 | Interest Revenues on Factoring |
| 팩토링채권 | Factoring Receivables |
| 팩토링채권미지급금 | Factoring Payables |
| 표지어음예수금 | Issued Notes |
| 표지어음예수금이자 | Interest on Issued Notes |
| 할부금융이자 | Interest Revenues on Installment Credit |
| 할부금융채권 | Loans for Installment Credit |
| 할부카드대급금 | Receivables on Credit Card Instalment Sales |
| 할인 및 매입어음 | Notes Discounted and Purchased |
| 할인발행차금 | Discount on Bonds |
| 할인어음 | Notes Discounted |
| 할인어음매매익 | Gains on Sale of Notes Discounted |
| 해약환급금 | Cancellation Refund Received |
| 해약환급금환입 | Return of Cancellation Refund Received |
| 해외사업환산대차 | Cumulative Effect of Foreign Currency Translation |
| 해외선물거래손실 | Losses on Foreign Futures Transaction |
| 해외유가증권 | Overseas Trading Securities |
| 해지리스수입 | Lease Cancellation Revenues |
| 현·예금및예치금 | Cash and Due from Financial Institutions |
| 현금 | Cash |
| 현금과예금 | Cash and Due from Financial Institutions |
| 현금및예치금 | Cash and Due from Financial Institutions |
| 현금서비스 | Cash Payments |
| 환매조건부채권매도 | Bonds Sold under Repurchase Agreements |
| 환매조건부채권매도이자 | Interest on Bonds Sold under Repurchase Agreements |
| 환매조건부채권매수 | Bonds Purchased under Repurchase Agreements |
| 환매조건부채권매수이자 | Interest on Bonds Purchased under Repurchase Agreements |
| 회사채 | Corporate Bonds |
| 회의비 | Conference Expenses |
| 후순위사채 | Subordinated Bonds |
| 후순위차입금 | Subordinated Borrowings |
| TRS스왑수입이자 | Interest on TRS Swap |
알파벳 순
미지급금 | Accounts Payable |
미수금 | Accounts Receivable |
채권경과이자 | Accrued Interest on Bonds |
양도성예금증서경과이자 | Accrued Interest on Certificate of Deposit |
일반관리비 | Administrative Expenses |
사채지급보증대지급금 | Advance Payments on Acceptances and Guarantees of Bonds |
지급보증대출금 | Advance Payments on Acceptances and Guarantees |
지급보증대지급금 | Advance Payments on Acceptances and Guarantees |
대지급금 | Advance Payments on Acceptances and Guarantees |
우선대지급금 | Advance Payments on Acceptances and Guarantees |
가수보험료 | Advance Premiums Received |
선급리스자산 | Advances for Acquisition of Assets to be Leased |
보증채무대지급금 | Advances for Customers |
사고대지급금 | Advances Payments on Loss Compensations |
지급보증충당금 | Allowance for Acceptances and Guarantees |
리스자산처분손실충당금 | Allowance for Disposition Losses of Leased Assets |
처분손실충당금 | Allowance for Doubtful Accounts |
고정자산대손충당금 | Allowance for Doubtful Accounts |
대지급금대손충당금 | Allowance for Doubtful Accounts |
사모사채대손충당금 | Allowance for Doubtful Accounts |
유동자산대손충당금 | Allowance for Doubtful Accounts |
부도채권대손충당금 | Allowance for Doubtful Accounts |
부도어음대손충당금 | Allowance for Doubtful Accounts |
장기성대여금대손충당금 | Allowance for Doubtful Accounts |
단기대여금대손충당금 | Allowance for Doubtful Accounts |
미수수익대손충당금 | Allowance for Doubtful Accounts |
미수금대손충당금 | Allowance for Doubtful Accounts |
신용공여금대손충당금 | Allowance for Doubtful Accounts |
신계약비상각비 | Amortization Expences on Deferred Acquisition Costs of New or Renewal Insurance Contracts |
외화환산차상각 | Amortization Expenses on Deferred Losses on Foreign Currency Translation |
이연외화환산손실상각 | Amortization Expenses on Deferred Losses on Foreign Currency Translation |
영업권상각 | Amortization Expenses on Goodwill |
무형자산상각 | Amortization Expenses on Intangible Assets |
기업발전적립금 | Appropriated Retained Earnings for Business Improvement |
부과금 | Assessments and Dues |
자산 | Assets |
수재보험료 | Assumed Reinsurance Premium Revenues |
부대시설 | Auxiliary Facilities |
투자수익증권 | Beneficiary Interest in Investment Funds |
수익증권 | Beneficiary Interest in Investment Funds |
부실채권정리기금출연금 | Beneficiary Interest in Restructuring Fund |
매입외환 | Bills Bought in Foreign Currency |
매입어음 | Bills Bought in Won |
매출어음 | Bills Sold |
외화채권 | Bonds in Foreign Currency |
원화표시사채 | Bonds in Won |
원화사채 | Bonds Payable in Won |
환매조건부채권매수 | Bonds Purchased under Repurchase Agreements |
금융채 | Bonds Receivable from Financial Institutions |
환매조건부채권매도 | Bonds Sold under Repurchase Agreements |
은행차입금 | Borrowings from Banks |
금융기관차입금 | Borrowings from Financial Institutions |
증금차입금 | Borrowings from KSFC |
구분계정차 | Borrowings from Separate Accounts |
신탁계정차 | Borrowings from Trust Accounts |
외화차입금 | Borrowings in Foreign Currency |
원화차입금 | Borrowings in Won |
차입금 | Borrowings |
외화증권수탁수수료 | Brokerage Fees on Foreign Securities |
수탁수수료 | Brokerage Fees |
신용공여금 | Brokers' Loans |
콜론 | Call Loans |
콜머니 | Call Money |
해약환급금 | Cancellation Refund Received |
외화금융리스채권 | Capital Lease Payment Receivables in Foreign Currency |
원화금융리스채권 | Capital Lease Payment Receivables in Won |
현금과예금 | Cash and Due from Financial Institutions |
현금및예치금 | Cash and Due from Financial Institutions |
현·예금및예치금 | Cash and Due from Financial Institutions |
현금서비스 | Cash Payments |
현금 | Cash |
양도성예금증서 | Certificate of Deposit |
보험금비용 | Claims Paid |
어음관리계좌자산 | CMA Assets |
위약손해배상공동기금 | Collective Fund for Default Loss |
조건부대출금 | Conditional Loans |
회의비 | Conference Expenses |
종합통장대출 | Consumer Loans |
개인대출채권 | Consumer Loans |
지급보증충당금전입액 | Contribution to Allowance for Acceptances and Guarantees |
책임준비금전입액 | Contribution to Insurance Reserve |
기금출연금 | Contribution to Miscellaneous Funds |
비상위험준비금전입액 | Contribution to Reserve for Contingency |
지급준비금전입액 | Contribution to Reserve for Outstanding Claims |
계약자배당준비금전입액 | Contribution to Reserve for Participating Policyholders' Dividends |
장기저축성보험료적립금전입액 | Contribution to Reserve on Long-term Deposits |
계약자이익배당준비금전입액 | Contribution to Unallocated Divisible Surplus to Future Policyholders |
미경과보험료적립금전입액 | Contribution To Unearned Premium Reserve |
전환권조정계정 | Conversion Rights Adjustment |
회사채 | Corporate Bonds |
신기술금융투자주식매출원가 | Cost of New Technology Investment Securities Sold |
카드론 | Credit Card Loans |
신용카드채권 | Credit Card Receivables |
카드자산 | Credit Card Service Assets |
해외사업환산대차 | Cumulative Effect of Foreign Currency Translation |
당좌예금 | Current Deposits |
당좌예치금 | Current Deposits |
유동성원화표시사채 | Current Portion of Bonds in Won |
유동성리스보증금 | Current Portion of Lease Deposits |
유동성역외외화장기차입금 | Current Portion of Off-shore Long-term Borrowings in Foreign Currency |
고객예수금 | Customers' Deposits |
신계약비 | Deferred Acquisition Costs of New or Renewal Insurance Contracts |
이연외화환산이익 | Deferred Gains on Foreign Currency Translation |
외화환산대 | Deferred Gains on Foreign Currency Translation |
이연리스수익 | Deferred Lease Revenues |
외화환산차 | Deferred Losses on Foreign Currency Translation |
이연외화환산손실 | Deferred Losses on Foreign Currency Translation |
미상환융자금 | Delay Margin |
연체료수입 | Delinquent Charge Revenues |
신용거래계좌설정보증금 | Deoposits for Opening a Margin Account |
예금보험료 | Deposit Insurance Premium |
수익자예수금 | Deposits for Beneficiaries |
위탁자예수금 | Deposits for Brokerage |
선물옵션거래고객예탁금별도예치금 | Deposits for Futures and Options Transaction for Customers |
선물옵션거래예수금 | Deposits for Futures and Options Transaction |
선물거래예치금 | Deposits for Futures and Options Transaction |
선물옵션자기거래예치금 | Deposits for Futures and Options Transaction |
조건부예수금 | Deposits for Repurchase Transaction |
저축자예수금 | Deposits for Savings Accounts |
외화예금 | Deposits in Foreign Currency |
외화예수금 | Deposits in Foreign Currency |
원화예수금 | Deposits in Won |
어음관리계좌예수금 | Deposits on CMA |
보통예치금 | Deposits on Demand |
보통예금 | Deposits on Demand |
예탁금 | Deposits Provided |
수입담보금 | Deposits Received for Margin Accounts |
수입담보금 | Deposits Received for Margin Accounts |
자유적립예금 | Deposits with Flexible Installment |
근로자우대저축 | Deposits with Tax Benefit |
예수금 | Deposits |
운용리스감가상각비 | Depreciation Expenses on Operating Lease Assets |
운용리스자산감가상각비 | Depreciation Expenses on Operating Lease Assets |
부동산감가상각비 | Depreciation Expenses on Property |
렌탈자산상각비 | Depreciation Expenses on Rental Assets |
미수배당금 | Devidends Receivable |
어음할인료 | Discount Charges on Notes |
할인발행차금 | Discount on Bonds |
미경과이자 | Discount on Notes Payable |
사채발행차금-후순위사채 | Discount on Subordinated Bonds |
별도적립금 | Discretionary Appropriated Retained Earnings |
부도채권 | Dishonored Receivables |
분배금수익 | Distribution Income from Investment Funds |
투자유가증권배당수익 | Dividends on Investment Securities |
투자유가증권배당금 | Dividends on Investment Securities |
상품유가증권배당금수익 | Dividends on Trading Securities |
상품유가증권배당수익 | Dividends on Trading Securities |
미지급내국환채무 | Domestic Exchanges Payable |
고객예탁금별도예치금 | Due from Financial Institions for Customers' Accounts |
외화예치금 | Due from Financial Institutions in Foreign Currency |
원화예치금 | Due from Financial Institutions in Won |
예금 | Due from Financial Institutions |
예치금 | Due from Financial Institutions |
외화수탁금 | Due to Bank of Korea in Foreign Currency |
전산업무비 | Electronic Data Processing Expenses |
전산운용비 | Electronic Data Processing Expenses |
투자출자금 | Equity Investments |
지분법평가손실 | Equity Loss on Investments |
외화주식 | Equity Securities in Foreign Currency |
주식 | Equity Securities |
교육세 | Excise Tax for Education |
수입경비 | Expenses Recovered |
팩토링채권미지급금 | Factoring Payables |
팩토링매입채권 | Factoring Receivables |
팩토링채권 | Factoring Receivables |
증권미수금 | Fail to Deliver |
유가증권관련수수료 | Fees Associated with Securities |
수수료비용 | Fees Expenses |
구분계정수입수수료 | Fees from Separate Accounts |
수익증권취급수수료 | Fees on Beneficiary Interest in Investment Funds |
어음관리계좌관련수수료 | Fees on CMA |
추심지급수수료 | Fees on Collection |
신용카드관련수수료 | Fees on Credit Cards |
신용카드수입수수료 | Fees on Credit Cards |
중도해지수수료 | Fees on Early Withdrawal |
보증료 | Fees on Guarrantee |
대출관련수수료 | Fees on Loans |
어음관련수수료 | Fees on Notes |
장외거래수수료 | Fees on OTC Transaction |
송금지급수수료 | Fees on Remittance |
송금수입수수료 | Fees on Remittance |
신탁업무운용수익 | Fees on Trust Accounts |
신탁보수 | Fees on Trust Accounts |
미수수수료 | Fees Receivable |
수수료수익 | Fees Revenues |
구분계정지급수수료 | Fees to Separate Accounts |
금융자산 | Financial Assets |
금융수수료 | Financial Fees Expenses |
비업무용건물 | Forclosed and Other Buildings |
비업무용토지 | Forclosed and Other Land |
비업무용자산 | Foreclosed and Other Properties |
외국통화 | Foreign Currency |
운반및보관료 | Freight Expenses and Custody Charges |
연료및유류대 | Fuel & Gas Expenses |
경상이익 | Gains Before Extraordinary Gains/Losses and Income Taxes |
채무면제이익 | Gains from Liabilities Exempted |
자산수증이익 | Gains on Assets Contributed |
파생상품관련이익 | Gains on Derivatives Transaction |
파생금융상품거래익 | Gains on Derivatives Transaction |
파생상품거래이익 | Gains on Derivatives Transaction |
리스자산처분이익 | Gains on Disposition of Lease Assets |
유형자산처분이익 | Gains on Disposition of Property and Equipment |
투자부동산처분이익 | Gains on Disposition of Real-estate Investment |
렌탈자산처분이익 | Gains on Disposition of Rental Assets |
외환거래이익 | Gains on Foreign Currency Transaction |
통화선도거래이익 | Gains on Foreign Exchange Forward Transaction |
장외파생상품거래이익 | Gains on OTC Derivatives Transactions |
상각채권추심이익 | Gains on Recovery of Bad Debts |
상품유가증권상환이익 | Gains on Retirement of Trading Securities |
수익증권매매이익 | Gains on Sale of Beneficiary Interest in Investment Funds |
채권매매이익 | Gains on Sale of Bonds |
기업융통어음매매이익 | Gains on Sale of Commercial Papers |
주식매매이익 | Gains on Sale of Equity Securities |
선물매매이익 | Gains on Sale of Futures |
투자주식처분이익 | Gains on Sale of Investment Securities |
리스자산매매익 | Gains on Sale of Leased Assets |
대출채권매각이익 | Gains on Sale of Loans |
할인어음매매익 | Gains on Sale of Notes Discounted |
옵션매매이익 | Gains on Sale of Options |
장외파생상품매매이익 | Gains on Sale of OTC Derivatives |
상품유가증권매매이익 | Gains on Sale of Trading Securities |
상품유가증권처분이익 | Gains on Sale of Trading Securities |
선물정산이익 | Gains on Settlement of Futures |
매도상품유가증권매매익 | Gains on Short Sale |
장내옵션거래이익 | Gains on Transaction of Listed Options |
양도성예금증서거래이익 | Gains on Transactions of Certificate of Deposit |
수익증권평가이익 | Gains on Valuation of Beneficiary Interest in Investment Funds |
채권안정기금출자금평가이익 | Gains on Valuation of Bond Market Stabilization Fund |
채권평가이익 | Gains on Valuation of Bonds |
파생금융상품평가익 | Gains on Valuation of Derivatives |
주식평가이익 | Gains on Valuation of Equity Securities |
옵션평가이익 | Gains on Valuation of Options |
장외파생상품평가이익 | Gains on Valuation of OTC Derivatives |
증시안정기금평가이익 | Gains on Valuation of Stock Market Stabilization Fund |
증시안정기금출자금평가이익 | Gains on Valuation of Stock Market Stabilization Fund |
상품유가증권평가이익 | Gains on Valuation of Trading Securities |
통화선도평가이익 | Gains on Valution of Foreign Exchange Forward Contracts |
투자유가증권평가이익손실 | Gains/Losses on Valuation of Investment Securities |
일반자금대출 | General Purpose Loans |
대리점 | Government Account |
국공채 | Government Bonds |
단체보험예치금 | Group Retirement Deposits |
신용공여담보금 | Guarantee Deposits in Fiduciary Loans |
수입보증료 | Guarantee Fees |
사채보증수수료 | Guarantee Fees |
투자수익증권감액손실 | Impairment Losses on Beneficiary Interest in Investment Funds |
투자채권감액손실 | Impairment Losses on Investment Bonds |
신기술금융투자주식감액손실 | Impairment Losses on New Technology Investment Securities |
구상이익 | Indemnity Gains |
구상채권 | Indemnity Receivables |
수입부금 | Installment Deposits for the Loans Granted |
적금예치금 | Installment Deposits |
정기적금 | Installment Deposits |
보험미지급금 | Insurance Claims Payable |
리스자산보험료 | Insurance Premium for Leased Assets |
렌탈자산보험료 | Insurance Premium for Rental Assets |
보험미수금 | Insurance Receivables |
책임준비금 | Insurance Reserve |
이자비용및지급수수료 | Interest and Fees Expenses |
지급이자 | Interest Expenses |
통화스왑수입이자 | Interest Income on Foreign Currency Swap |
당좌차월이자 | Interest on Bank Overdrafts |
재할인어음이자 | Interest on Bills Discounted |
사채이자 | Interest on Bonds Payable |
환매조건부채권매수이자 | Interest on Bonds Purchased under Repurchase Agreements |
환매조건부채권매도이자 | Interest on Bonds Sold under Repurchase Agreements |
채권이자 | Interest on Bonds |
은행차입금이자 | Interest on Borrowings from Banks |
금융기관차입금이자 | Interest on Borrowings from Financial Institutions |
증금차입금이자 | Interest on Borrowings from KSFC |
연합회차입금이자 | Interest on Borrowings from Mutual Savings Association |
차입금이자 | Interest on Borrowings |
콜론이자 | Interest on Call Loans |
콜머니이자 | Interest on Call Money |
양도성예금증서이자 | Interest on Certificate of Deposit |
어음관리계좌이자 | Interest on CMA |
어음관리계좌지급이자 | Interest on CMA |
기업융통어음이자 | Interest on Commercial Papers |
종합통장대출이자 | Interest on Consumer Loans |
고객예탁금이용료 | Interest on Customers' Deposit |
보통예금이자 | Interest on Deposits on Demand |
자유적립예금이자 | Interest on Deposits with Flexible Installment |
증금예치금이자 | Interest on Deposits with KSFC |
근로자우대저축이자 | Interest on Deposits with Tax Benefit |
예수금이자 | Interest on Deposits |
예치금이자 | Interest on Due from Financial Institutions |
금융기관예치금이자 | Interest on Due from Financial Institutions |
통화스왑지급이자 | Interest on Foreign Currency Swap |
일반자금대출이자 | Interest on General Purpose Loans |
부금이자 | Interest on Installment Deposits |
정기적금이자 | Interest on Installment Deposits |
투자유가증권이자 | Interest on Investment Securities |
표지어음예수금이자 | Interest on Issued Notes |
리스채권이자 | Interest on Lease Payment Receivables |
금융리스이자 | Interest on Lease Payment Receivables |
주택자금융자금이자 | Interest on Loans for Employee Housing |
부금급부이익 | Interest on Loans on Installment Deposits |
예적금담보대출이자 | Interest on Loans Secured by Deposits |
종업원대여금이자 | Interest on Loans to Employees |
우리사주대여금이자 | Interest on Loans to ESOP |
계약금액내대출이자 | Interest on Loans under Credit Line |
대출금이자 | Interest on Loans |
대출채권이자 | Interest on Loans |
신용거래융자이자 | Interest on Margin Loans |
대지급금이자 | Interest on Payment for Acceptances and Guarantees |
정기예금이자 | Interest on Time Deposits |
상품유가증권이자 | Interest on Trading Securities |
TRS스왑수입이자 | Interest on TRS Swap
|
미수신용거래융자이자 | Interest Receivables on Delay Margin |
미수이자 | Interest Receivables |
미수채권이자 | Interest Receivables |
선급리스자산기간이자수입 | Interest Revenues on Advances for Acquisition of Assets to be Leased |
연불이자수익 | Interest Revenues on Deferred Payment |
팩토링수입이자 | Interest Revenues on Factoring |
할부금융이자 | Interest Revenues on Installment Credit |
대출금이자수익 | Interest Revenues on Loans |
운전자금수입이자 | Interest Revenues on Working Capital Loans |
증서대출이자수익 | Interest Revenues on Written Instruments Loans |
투자상담사수수료 | Investment Consulting Fees |
채권시장안정기금출자금 | Investment in Bond Market Stabilization Fund |
조합출자금 | Investment in Partnership |
외화투자유가증권 | Investment Securities in Foreign Currency |
표지어음예수금 | Issued Notes |
해지리스수입 | Lease Cancellation Revenues |
운용리스료 | Lease Expenses |
금융리스채권 | Lease Payment Receivables under Capital Lease |
리스료수입 | Lease Revenues |
임차보증금 | Leasehold Deposits Provided |
리스보증금 | Leasehold Deposits Provided |
증권거래책임준비금 | Legal Appropriated Retained Earningsfor Accidental Losses in Security Industry |
증권거래준비금 | Legal Appropriated Retained Earningsfor Losses in Security Industry |
증권매매손실준비금 | Legal Appropriated Retained Earningsfor Trading Losses in Security Industry |
부채 | Liabilities |
연불채권 | Loans for Deferred Payment |
주택자금융자금 | Loans for Employee Housing |
주택할부금융채권 | Loans for Housing Installment Credit |
할부금융채권 | Loans for Installment Credit |
운전자금채권 | Loans for Working Capital |
운전자금대출 | Loans for Working Capital |
외화대출금 | Loans in Foreign Currency |
원화대출금 | Loans in Won |
부금급부금 | Loans on Installment Deposits |
예적금담보대출 | Loans Secured by Deposits |
부동산담보대출금 | Loans Secured by Real-estate |
유가증권담보대출금 | Loans Secured by Securities |
계약금액내대출 | Loans under Credit Line |
기일경과증서대출금 | Loans with Past-due Written Instruments |
증서대출금 | Loans with Written Instruments |
대출채권 | Loans |
대출금 | Loans |
매수주가지수옵션 | Long Position on Stock Index Options |
장기선수금 | Long-term Advances from Customers |
원화장기차입금 | Long-term Borrowings in Won |
가계장기저축 | Long-term Deposits for Household |
장기성예금 | Long-term Deposits |
종업원장기대여금 | Long-term Loans to Employees |
장기성대여금 | Long-term Loans |
장기성대출금 | Long-term Loans |
장기선급수수료 | Long-term Prepaid Expenses |
전대리스장기미지금금 | Long-term Sub-lease Payable |
장기해약환급금 | Long-term Surrender Refunds |
투자자산처분손실 | Loss on Disposition of Investments |
리스자산처분손실 | Loss on Disposition of Leased Assets |
운용리스자산처분손실 | Loss on Disposition of Operating Lease Assets |
렌탈자산처분손실 | Loss on Disposition of Rental Assets |
외환차손 | Loss on Foreign Currency Transaction |
외화환산손실 | Loss on Foreign Currency Translation |
보증손실 | Loss on Guarantee |
투자주식처분손실 | Loss on Sale of Investment Securities |
유가증권처분손실 | Loss on Sale of Marketable Securities |
파생상품평가손실 | Loss on Valuation of Derivatives |
유가증권평가손실 | Loss on Valuation of Marketable Securities |
파생금융상품거래손실 | Losses on Derivatives Transaction |
파생금융상품거래손 | Losses on Derivatives Transaction |
파생금융상품관련비용 | Losses on Derivatives Transaction |
유형자산처분손실 | Losses on Disposition of Property and Equipment |
외환거래손실 | Losses on Foreign Currency Transaction |
해외선물거래손실 | Losses on Foreign Futures Transaction |
장내옵션거래손실 | Losses on Listed Options Transaction |
장외파생상품거래손실 | Losses on OTC Derivatives Transactions |
상품유가증권상환손실 | Losses on Retirement of Trading Securities |
수익증권매매손실 | Losses on Sale of Beneficiary Interest in Investment Funds |
채권매매손실 | Losses on Sale of Bonds |
어음매매손실 | Losses on Sale of CMA |
기업융통어음매매손실 | Losses on Sale of Commercial Papers |
주식매매손실 | Losses on Sale of Equity Securities |
선물매매손실 | Losses on Sale of Futures |
대출채권매각손실 | Losses on Sale of Loans |
옵션매매손실 | Losses on Sale of Options |
장외파생상품매매손실 | Losses on Sale of OTC Derivatives |
상품유가증권매매손실 | Losses on Sale of Trading Securities |
상품유가증권처분손실 | Losses on Sale of Trading Securities |
선물정산손실 | Losses on Settlement of Futures |
양도성예금증서거래손실 | Losses on Transactions of Certificate of Deposit |
신탁업무운용손실 | Losses on Trust Accounts |
수익증권평가손실 | Losses on Valuation of Beneficiary Interest in Investment Funds |
채권평가손실 | Losses on Valuation of Bonds |
파생금융상품평가손실 | Losses on Valuation of Derivatives |
주식평가손실 | Losses on Valuation of Equity Securities |
투자주식평가손실 | Losses on Valuation of Investment Securities |
옵션평가손실 | Losses on Valuation of Options |
장외파생상품평가손실 | Losses on Valuation of OTC Derivatives |
증시안정기금출자금평가손실 | Losses on Valuation of Stock Market Stabilization Fund |
상품유가증권평가손실 | Losses on Valuation of Trading Securities |
건물지대관리비 | Maintenance Expenses for Land & Buildings |
부동산관리비 | Maintenance Expenses on Real-estate Investments |
선물옵션위탁매매증거금 | Margin on Futures and Options |
신용거래융자금 | Margin to Customers |
잡자산 | Miscellaneous Assets |
기타영업잡비용 | Miscellaneous Expenses |
투자영업잡이익 | Miscellaneous Gains |
수입잡이자 | Miscellaneous Interest Revenues |
잡부채 | Miscellaneous Liabilities |
투자영업잡손실 | Miscellaneous Losses |
영업외잡이익 | Miscellaneous Non-operating Gains |
영업외잡손실 | Miscellaneous Non-operating Losses |
영업잡손실 | Miscellaneous Operating Losses |
영업잡이익 | Miscellaneous Operating Revenues |
잡수익 | Miscellaneous Revenues |
적격증권 | Monetary Stabilization Bonds |
양도성예수금 | Negotiable Certificate of Deposits |
당기순손실 | Net Loss |
신기술금융자산 | New Technology Financial Assets |
할인 및 매입어음 | Notes Discounted and Purchased |
할인어음 | Notes Discounted |
발행어음 | Notes Payable |
관리어음 | Notes Receivable |
기구비품 | Office Equipment |
동산 | Office Equipment |
집기비품 | Office Equipment |
역외외화투자유가증권 | Off-shore Investment Securities in Foreign Currency |
역외외화대출금 | Off-shore Loans in Foreign Currency |
영업비용 | Operating Expenses |
사업비 | Operating Expenses |
운용리스자산 | Operating Lease Assets |
운용리스수입 | Operating Lease Revenues |
영업수익 | Operating Revenues |
기타준비금 | Other Appropriated Retained Earnings |
기타자산 | Other Assets |
기타의유동자산 | Other Current Assets |
그밖의 기타유동자산 | Other Current Assets |
그밖의 기타유동부채 | Other Current Liabilities |
제가입권 | Other Deposits Provided |
기타예금 | Other Due from Financial Institutions |
기타예치금 | Other Due from Financial Institutions |
기타수수료 | Other Fees |
기타수입수수료 | Other Fees |
기타지급수수료 | Other Fees |
기타금융채권 | Other Financial Receivables |
기타의무형자산 | Other Intangible Assets |
기타지급이자 | Other Interest Expenses |
기타수입이자 | Other Interest Revenues |
기타이자 | Other Interest Revenues |
기타부채 | Other Liabilities |
기타대출금 | Other Loans |
그밖의 기타고정부채 | Other Long-term Liabilities |
기타잡부채 | Other Miscellaneous Liabilities |
그밖의 기타고정자산 | Other Non-current Assets |
기타고정자산 | Other Non-current Assets |
기타영업비용 | Other Operating Expenses |
기타영업이익 | Other Operating Revenues |
기타영업수익 | Other Operating Revenues |
기타카드대급금 | Other Receivables On Credit Card |
기타매도유가증권 | Other Securities Sold |
기타유가증권 | Other Securities |
기타의유형자산 | Other Tangible Assets |
기타이자 | Others |
그밖의기타자산 | Others |
기타이자비용 | Others |
그밖의기타영업수익 | Others |
기타이자수익 | Others |
기타 | Others |
해외유가증권 | Overseas Trading Securities |
개인연금지급금 | Paid Annuities |
기일경과어음 | Past-due Notes Receivable |
보험약관대출금 | Policy Loans |
계약자지분조정 | Policy Reserve Adjustment |
배당금비용 | Policyholder Dividends |
보험료수익 | Premium Revenues |
부가세대급금 | Prepaid Value Added Tax |
원수보험금 | Primary Claims |
원수보험료 | Primary Premium Revenues |
사모사채 | Privately Placed Bonds |
모집권유비 | Promotional Expenses |
유형자산 | Property and Equipment |
재산관리비 | Property Maintenance Expenses |
단체퇴직보험충당금 | Provision for Severance Benefits |
출자전환채권 | Receivables Convertible to Equity Securities |
미회수내국환채권 | Receivables from Inter-bank Fund Transfer |
할부카드대급금 | Receivables on Credit Card Instalment Sales |
일시불카드대급금 | Receivables on Credit Card Sales |
투자채권감액손실환입 | Recovery of Impairment Losses on Investment Bonds |
보험금환입 | Refund of Claims Paid |
수재보험금환입 | Refund of Reinsurance Claims Paid |
재보험금환급 | Refund of Reinsurance Claims Recovered |
만기환급금 | Refunds on Maturity |
등기소송비 | Registration and Legal Fees |
재보험금 | Reinsurance Benefits Received |
수재보험금 | Reinsurance Claims Paid |
재보험료비용 | Reinsurance Premium |
재보험료 | Reinsurance Premium |
재보험금수익 | Reinsurance Revenues |
재리스실현수입 | Release Revenues |
렌탈자산 | Rental Assets |
렌탈보증금 | Rental Deposits Provided |
수입임대료 | Rental Revenues |
임대료수익 | Rental Revenues |
렌탈수입 | Rental Revenues |
수선유지비 | Repairs and Maintenance Expenses |
조사연구비 | Research Expenses |
출재보험준비금 | Reserve Adjustment Account for Reinsurance Ceded |
지급준비예치금 | Reserve Deposits |
비상위험준비금 | Reserve for Contingency |
장기저축성보험료적립금 | Reserve for Long-term Deposits |
지급준비금 | Reserve for Outstanding Claims |
계약자배당준비금 | Reserve for Participating Policyholders' Dividends |
퇴직신탁 | Retirement Trust Accounts |
해약환급금환입 | Return of Cancellation Refund Received |
지급보증충당금환입 | Reversal of Allowance for Acceptances and Guarantees |
지급보증충당금환입액 | Reversal of Allowance for Acceptances and Guarantees |
이연리스수익환입 | Reversal of Deferred Lease Revenues |
외화환산대환입 | Reversal of Gains on Foreign Currency Translation |
투자주식감액손실환입 | Reversal of Impairment Losses on Equity Securities |
투자유가증권감액손실환입 | Reversal of Impairment Losses on Investment Securities |
책임준비금환입액 | Reversal of Insurance Reserve |
리스자산처분손실충당금환입 | Reversal of Loss on Disposition of Lease Assets |
대여자산처분손실충당금환입 | Reversal of Loss on Disposition of Lease Assets |
지급준비금환입액 | Reversal of Reserve for Outstanding Claims |
계약자배당준비금환입액 | Reversal of Reserve for Participating Policyholders' Dividends |
신용카드채권매출 | Sale of Credit Card Receivables |
신기술금융투자주식매출 | Sales of New Technology Financial Investment |
외화증권 | Securities in Foreign Currency |
지준유가증권 | Securities Secured for Reserve |
매도유가증권 | Securities Sold |
공탁금 | Security Deposits |
구분계정자산 | Separate Account Assets |
구분계정부채 | Separate Account Liablities |
용역비 | Service Contract Expenses |
단자어음 | Short-term Bills |
종업원지주대여금 | Short-term Loans to Stockholders, Executives, and Employees |
소프트웨어 | Software |
특수채 | Special Purpose Bonds |
주가지수옵션 | Stock Index Options |
자본 | Stockholder's Equity |
후순위사채 | Subordinated Bonds |
후순위차입금 | Subordinated Borrowings |
청약자예수금 | Subscription Deposits |
청약예치금 | Subscription Deposits |
신원보증금 | Surety Guarantee for Stock Exchanges |
세금과공과금 | Taxes and Dues |
수입제세 | Taxes Withheld |
제세금예수금 | Taxes Withheld |
정기예금 | Time Deposits |
정기예치금 | Time Deposits |
매매수수료 | Trading Commissions |
외화상품유가증권 | Trading Securities in Foreign Currency |
상품유가증권 | Trading Securities |
연수비 | Training Expenses |
금전신탁 | Trust Accounts |
계약자이익배당준비금 | Unallocated Divisible Surplus to Future Policyholders |
사채모집수탁수수료 | Underwriting Fees on Bonds |
외화증권인수및주선수수료 | Underwriting Fees on Foreign Securities |
인수및주선수수료 | Underwriting Fees |
미경과보험료적립금 | Unearned Premium Reserve |
신용대출금 | Unsecured Loans |
전력및수도료 | Utility Expenses |
파생상품평가조정 | Valuation Adjustment for Financial Derivatives |
파생상품평가조정 | Valuation Adjustment for Financial Derivatives |
파생상품평가조정 | Valuation Adjustment for Financial Derivatives |
파생금융상품평가조정 | Valuation Adjustment for Financial Derivatives |
파생금융상품평가조정 | Valuation Adjustment for Financial Derivatives |
미지급부가세 | Value Added Tax Payable |
부가가치세예수금 | Value Added Tax Withheld |
차량비 | Vehicles Expenses |
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[부기 및 회계용어]
일반적으로 인정된 회계 원칙 Generally Accepted Accounting Principles(GAAP라고 생략한다)
세법 tax code
상법 commercial code
유가 자산[부채] current assets
외상 매출금 accounts receivable
수취(受取) 어음 notes receivable
유가증권 marketable securities
유가 자산[부채] current liabilities
외상 매입금 accounts payable
지불 어음 notes payable
장기 자산 long-term assets
투자 investment
장기 부채 long-term liabilities
불입 자본금 paid-in capital
[회계 용어 1]
-
GAAP ( Generall Accepted Accounting Principle) 일반적으로 인정된 회계원칙
Principle of riliability 신뢰성
Principle of clarity 명료성
Principle of sufficency 충분성
Principle of consistency 계속성
Principle of materiality 중요성
Principle of conservatism 안전성
The Financial statements 재무제표
a balance sheet 대차대조표
a statement of income 손익계산서
a statement of appropriations of retained earnings 이익잉여금 처분 계산서
a statement of cash flows 현금흐름표
The schedules of retained earnings 잉여금 명세서
cost of goods manufactured 제조원가 명세서
supplementary schedules 부속명세서
Parenthetical disclosures 주기
Footnotes 주석
Consolidated Financial Statements 연결재무재표
The Securities and Exchange Commission(SEC) 증권관리위원회
the balance sheet date 대차대조표일
Affiliated companies 관계회사
Related companies 관련회사
Stockholder 주주
[회계 용어 2]
대차대조표 Balance Sheet
-
assets 자산
current assets 유동자산
quick assets 당좌자산
cash and bank deposit 현금과 예금
marketable securities 유가증권
trade receivables 매출채권
allowance for bad debts 대손충당금
short-term loans 단기대여금
deferred income tax debits 이연법인세차
inventories 재고자산
merchandise 상품
finished goods 제품
semi-finished goods 반제품
work in-process 재공품
raw materials 원재료
supplies 저장품
non-current assets 고정자산
investments 투자자산
long-term bank deposits 장기성예금
restricted cash and bank deposits 특정현금과 예금
investment securities 투자유가증권
long-term loans 장기대여금
long-term trade receivables 장기성매출채권
present value discount account 현재가치 할인차금
investment properties 투자부동산
guarantee deposit 보증금
tangible assets 유형자산
land 토지
buildings 건물
accumulated depreciation 감가상각누계액
machinery and equipment 기계장치
ships 선박
vehicles and transportation equipment 차량운반구
construction in-progress 건설중인 자산
intangible assets 무형자산
goodwill 영업권
intellectual proprietary rights 공업소유권
mining rights 광업권
fishing rights 어업권
land use rights 차지권
deferred charges 이연자산
organization costs 창업비
pre-operating costs 개업비
new stock issurance costs 신주발행비
debenture issurance costs 사채발행비
research and development costs 연구개발비
liabilities 부채
current liabilities 유동부채
trade payables 매입채무
short-term borrowings 단기 차입금
income taxes payable 미지급 법인세
devidends payable 미지급 배당금
current portion of long-term debts 유동성 장기부채
deferred income tax credits 이연법인세대
long-term liabilities 고정부채
debentures 사채
discount on debentures issued 사채발행차금
long-term borrowings 장기 차입금
long-term trade payable 장기성 매입채무
present value discount account 현재가치 할인차금
liability provisions XX 충당금
stock holders' equity 자본금
common stock 보통주 자본금
preferred stock 우선주 자본금
capital surplus 자본잉여금
capital reserves 자본준비금
paid-in capital in excess of par value 주식발행 초과금
gain on capital reduction 감자차익
assets revaluation reserve 재평가적립금
retained earnings 이익잉여금
legal reserve 이익준비금
reserve for business rationalization 기업합리화 적립금
reserve for financial structure improvement 재무구조개선적립금
reserve for.......... XX 적립금
unappropriated retained earnings carried over to subsequent year 차기이월 이익 잉여금
capital adjustment 자본조정
discounts on stock issurance 주식할인 발행차금
pre-operating dividends 배당건설이자
treasury stock 자기주식
consideration for conversion rights 전환권 대가
consideration for stock warrants 신주인수권 대가
unissued stock dividends 미교부주식 배당금
gain on valuation of investment in equity securities 투자주식평가이익
overseas operations translation credit 해외사업환산대
-
accrued expenses 미지급비용
accrued income taxes 미지급법인세
accrued dividends 미지급배당금
accrued income 미수수익
acquisition cost 취득가액
advance from customers 선수금
advance payments 선급금
Allowance 대손충당금
capital stock 자본금
conversion right adjustment accounts 전환권 조정계정
convertible bonds 전환사채
doubtful accounts 매출채권
gross amounts 총액
in aggregate 일괄해서
investment assets 투자자산
liquidity 유동성배열법
memorandum accounts 비망계정
netted amounts 순액
prepaid expenses 선급비용
product warranties and guarantees 공사보증충당금
repairs and maintenance 수선,판매보증충당금
severance and retirement benefits 퇴직급여충당금
stock issurance costs 신주발행비
stockholder's equity 자본
structures 구축물
suspense payments 가지급금
suspense receipts 가수금
the face value 액면가액
treasury bonds 자기사채
unearned income 선수수익
withholdings 예수금
[회계 용어 3]
손익계산서 용어 정리
-
sales 매출액
cost of sales 매출원가
beginning inventory of merchandise 기초상품재고액
purchases during the year 당기매입액
ending inventory of merchandise 기말상품재고액
gross profit(gross loss) 매출총이익(매출총손실)
selling and administrative expreses 판매비와 일반관리비
salaries 급여
retirement allowance 퇴직급여
other employee benefits 복리후생비
rent 임차료
entertainment 접대비
depreciation 감가상각비
taxes and dues 세금과 공과
advertising 광고선전비
ordinary research and development expenses 경상연구개발비
bad debt expense 대손상각비
operating income 영업이익
non-operating income 영업외수익
interest income 이자수익
devidend income 배당금수익
reatal income 임대료
gain on disposition of marketable securities 유가증권평가이익
purchase discounts 매입할인
gain on foreign currency transactions 외환차익
gain on foreign currency translation 외환환산이익
gain on disposition of tangible assets 유형자산처분이익
gain on recovery of bad debts 상각채권추심이익
gain on redemption of debentures 사채상환이익
non-operating expense 영업외비용
interest expense 이자비용
amortization of deferred charges 이연자산상각비
loss on disposition of marketable securities 유가증권처분손실
loss on valuation of inventories 재고자산평가손실
sales discounts 매출할인
loss on foreign currency transactions 외환차손
loss on foreign currency translation 외화환산손실
donations 기부금
loss on disposition of investments 투자자산처분손실
loss on disposition of tangible assets 유형자산처분손실
loss on redemption of debentures 사채상환손실
ordinary income 경상이익
extraordinary gain 특별이익
gain from assets contributed 자산수증이익
gain on exemption of debts 채무면제이익
gain on insurance settlement 보험차익
gain on perior period error correction 전기오류슈정이익
extraordinary losses 특별손실
casualty losses 재해손실
loss on prior period error corrections 전기오류수정손실
income before income taxes 법인세비용 차감전순이익
income tax expense 법인세비용
net income 당기순이익
[회계 용어 3]
감가상각 : depreciation
감사보고서 : audited statement
가속상각 : accelerated depreciation
간접비: overhead
간접세 : indirect tax
감자: reduction of capital
결손금: deficit
계정 : account
고정비: fixed cost
고정자산: fixed asset
기말재고: ending inventory
기업공개 : going public
기업어음 : commercial paper
납입자본금 : paid-in capital
내부수익율 : internal rate of return : IRR
내부자거래 : insider trading
당좌대월: overdraft
당좌자산 : quick asset
대변 : credit
대차대조표 : balance sheet
전신환매입율 : telegraphic transfer bid rate
전신환매도율 : telegraphic transfer offer rate
매출원가 : cost of goods sold
매출이익 : profit margin
매출총이익 : gross profit
미지급이자: accrued interest
미지급비용 : accrued expense
미처분 이익잉여금 : undivided profit
받을어음 : note receivable
법정자본금 : legal capital, stated capital
변동환율 : floating exchange rate
부채 : debt
사후정산 : ex-post settling up
상각 : amortization
세전이익 : pretax income
소득 : income
소득세 : income tax
손익계산서 : income statement
손익 : profit and loss
손익분기 : breakeven
손익분기점 : break-even point
수권자본 : authorized share capital
순이익 : net profit
연결대차대조표 : consolidated balance sheet
연결손익계산서 : consolidated income statement
영업수익 : operating revenue
영업비 : operating expenses
외상매출금 : accounts receivable
우발채무 : contingent liability
원가 : cost
운전자본 : working capital
유가증권 : security
유동부채 : current liability
유동성 : liquidity
유동자산 : current asset
이연부채 : deferred liability
이월 : carry over
이자 : interest
자기자본 : equity
자기자본비용 : cost of equity capital
자기자본수익율 : return on common equity : ROE
자본 : capital
자산 : asset
자산매각 : divestiture
자산수익율 : return on assets : ROA
재고 자산 : inventory
재무제표 : financial statements
재투자 : plow back
적자 : deficit
정기예금 : time deposits
증자 : increase in capital
지급불능 : insolvency
지급어음 : note payable
차변 : debit
청산 : liquidation
투자수익율 : return on investment : ROI
특별매출 : special offering
특별이익 : extraordinary income
특별손실 : extraordinary loss
파산 : bankruptcy
평가절하 : devaluation
출처 : http://dic.impact.pe.kr/ecmaster-cgi/search.cgi?bool=and&word=yes&kwd=%C8%B8%B0%E8+%BF%EB%BE%EE
출처: 네이버 지식인hsh0423 님의 답변
BSC증권 재무제표
======대차대조표======
Current Assets 유동자산
Cash 현금
Marketable Securities 유가증권
Accounts Receivable 매출채권
Advances to suppliers 선수금
Inventories 재고
Other Current Assets 기타유동자산
Total Current Assets 총유동자산
Property, Plant & Equipment 유형자산
At Cost 비용
Accumulated Depreciation and Amortization 감가상각 누계액과 할부상환 ??
Net Property, Plant & Equipment 순유형자산
Long term accounts receivable 장기수취계정
Investments 투자
Prepaid Expenses 선급비용
Construction In Progress 건설중인자산
Other Non-Current Assets 기타비유동자산
Intangible Assets 무형자산
Total Assets 총자산
Liabilities 부채
Long-Term Debt Due In One Year 1년만기부채
Notes Payable 발행어음
Accounts Payable 미지급금
Advances From Customers 보증채무대지급금
Payable to employees 미지급 임금
Taxes Payable 미지급세금
Accrued expenses 미지급비용
Other Current Liabilities 기타유동부채
Total Current Liabilities 총유동부채
Non-Current Liabilities 고정부채
Long Term Debt 장기부채
Deferred Taxes 연기된세금
Other Noncurrent Liabilities 기타고정부채
Total Liabilities 총부채
Stockholders' Equity 자본
Paid in Capital 납입자본금
Capital Surplus 자본잉여금
Treasury Stock 자기주식
Assets revaluation difference 자산재평가차이
Foreign exchange difference 외환차이
Funds 기금
Retained Earning 이익잉여금
Equity Attributable To Minority Interests 소주주 수익
소수의 이익에 기인한 공평 ??
Total Stockholders' Equity 자본총계
Total Liabilities & Equity 부채총계와 자본총계
======손익계산서=======
Net Sales 매출액
Cost Of Goods Sold 매출원가
- Of Which: Depreciation 감가상각??
Gross Profit 매출 총이익
Selling & General Administrative 판매비와 일반관리비
'- Of which: Dep'n & Amort
Operating Income 영업이익
Financial Expenses 경상비용
Financial Income 경상이익
Miscellaneous Expense 기타영업잡비용
Miscellaneous Income 기타이익
Net Profit Before Taxes 세전이익
Income Tax 소득세
Net Profit After Taxes 세후이익
Unusual Iterms 예외항목??
Net Profit Ater Unusual Items 예외항목 후 순이익??
Net Profit Attributable To Minority Interests
소수의 이자에 기인한 순이익??
Net Profit Attributable To Shareholder
주주에 기인한 순이익??
Dividends 배당금
Average Outstanding Shares 평균발행주식Book Value Per Share 주당장부가액
DPS
EPS 0 0 0 0
EPS Growth(%)
사이공증권 재무제표
Financial ratios 재무비율
Balance Sheet 대차대조표
ratio of current liabilities to net worth 유동부채비율
=========손익계산서 =========
Items
Revenue from sales of goods and services
상품과 서비스의 판매에서 수익
Deductions 삭감
Net sales 매출액
Costs of goods sold 판매비
Gross profit 매출총이익
Financial expenses 경상비용
Of which
Interest expenses 이자비용
Sales expenses 판매비용
Administrative expenses 관리비용
Net operating profit 순영업이익
Other revenue 영업외수익
Other profit 기타이익
Profits before tax 세전이익
Corporate Income Tax 법인소득세
Deferred Corporate Income Tax 연기된법인소득세
Minority interests 소수의이익??
Profits after tax 세후이익
Earnings per share 주당이익
=========대차대조표 ===========
ASSETS
A - CURRENT ASSETS 유동자산
I. Cash and Cash Equivalents 현금과 현금등가물
1. Cash 현금
2. Cash Equivalents 현금등가물
II. Short-term financial investments 단기금융투자
1. Short-term investments 단기투자
2. Provision for devaluation of short-term investments
단기적인 투자의 평가절하를 위한 지급??
III. Short-term receivable 단기채권
1. Accounts receivable 매출채권
2. Prepayments to suppliers 선급금
3. Inter-company receivable 회사간어음 ??
4. Receivable based on progress of construction contracts 건설계약 진도근거 채권??
5. Other receivable 기타채권
6. Provision for short-term bad debts 단기대손상각비
IV. Inventory 재고목록
1. Investory 재고관리
2. Provision for devaluation of inventory 재고자산상각비??
V. Other short-term assets 기타단기자산
1. Short-term prepayments 단기선급금
2. Deductible VAT 공제부가세
3. Taxes and receivable from State Budget 국가예산에서 세금 그리고 채권?? 4. Other short-term assets 기타단기자산
B. LONG-TERM ASSETS 장기자산
I. Long-term receivable 장기채권
1. Long term accounts receivable 장기매출채권
2. Investments in subsidiaries 자회사에 대한 투자
3. Inter-company long-term receivable 회사간 장기채권
4. Other long-term receivable 기타장기채권
5. Provision for long-term bad debts 장기대손상각비
II. Fixed assets 고정자산
1. Tangible fixed assets 실재고정자산
- Historical cost 취득원가
- Accumulated depreciation 감가상각누계액
2. Financial leasehold assets 금융임차자산??
- Historical cost 취득원가
- Accumulated depreciation 감가상각누계액
3. Intangible fixed assets 무형고정자산
- Historical cost 취득원가
- Accumulated depreciation 감가상각누계액
4. Construction in progress 건설중 건물
III. Investment property 투자재산
- Historical cost 취득원가
- Accumulated depreciation 감가상각누계액
IV. Long-term financial investments 장기금융투자
1. Investments in subsidiaries 자회사에 대한 투자
2. Investments in joint ventures 함작기업투자
3. Other long-term investments 기타장기투자
4. Provision for devaluation of long-term financial investments 장기금융투자손실비용??
V. Other long-term assets 기타장기자산
1. Long-term prepaid expenses 장기선급금
2. Deferred tax assets 연기된 세금자산??
3. Other long-term assets 기타장기자산
Total assets 총자산
LIABILITIES AND OWNERS' EQUITY
B. LIABILITIES 부채
I. Short-term liabilities 단기부채
1. Short-term borrowings 단기차입금
2. Payable to suppliers 미지급금
3. Unearned revenue 선수수익
4. Taxes and Payable to State Budget 국가예산에 지불해야하는??
5. Payable to employees 미지급임금
6. Expenses payable 미지급비용
7. Inter-company payable 회사간 지불해야할??
8. Payable based on progress of construction contracts
건설계약의 진도근거에 지불해야할 ??
9. Other short-term payable 기타단기부채?
10. Provision for short-term payable 단기지불을 위한 지급??
II. Long-term liabilities 장기부채
1. Long-term payable to suppliers 장기미지급금
2. Long-term inter-company payable 장기회사간 지불해야 할 ??
3. Other long-term payable 기타 장기 지불 할??
3. Long-term borrowings 장기차입금
5. Deferred tax liabilities 연기된 세금부채 ??
6. Redundancy Pension Fund 잉여연금??
7. Provision for long-term payable 장기지불을 위한 지급??
b - Owners' Equity 자사주??소유주??
I. Owners' Equity
1. Contributed capital 기부자본
2. Surplus share capital 자본잉여금 할당??
3. Other owners' capital 기타자본??
4. Treasury stocks 자사주??
5. Assets revaluation reserve 재평가적립금
6. Exchange rate reserve 환율보존??
7. Invesment and Development Fund 투자와 계발비
8. Financial Reserve Fund 재정적인 연구자금
9. Other Fund 자른 자금
10. Retained Earnings 이익잉여금
11. Investment capital for construction 건축을 위한 투자자본
II. Other Sources and Funds 다른근원 및 기금??
1. Remuneration and Welfare Fund 급료와 복지기금
2. Expenditure Fund 비용기금
3. Expenditure Fund in fixed assets 고정자산에 있는 비용기금
C. MINORITY INTERESTS 소수의 이익?
Total liabilities and owners' equity 총부채 및 소유자 주권??
=====재무비율======
Debt ratios 부채비율
Short-term liabilities/Owners' Equity 단기부채/소유자지분(자본)
Total liabilities/Owners' Equity 총부채/소유자지분(자본)
Total liabilities/Total assets 총부채/총자산
Growth ratios 성장비율
Sales growth 매출성장
Net profit growth 순이익성장
Liquidity ratios 유동성비율
Current ratio 유동비율
Acid ratio 당좌비율
Profitability ratios 수익성비율
Gross Profit/Sales 매출총수익/매출
Net Profit/Sales 순이익/매출
Return on Equity (ROE) 자기자본이익율
Return on Assets (ROA) 총자산이익율
Liquid assets turnover 유동자산회전율
Total assets turnover 총자산회전율
Inventory turnover 재고자산회전율
Sales per shares 매출/출자지분 ??
Earnings per shares (EPS) 주당순이익
* ASSET = LIABILITY +OWNERS EQUITY +R-E (A=L+OE+R-E)
자산 = 부채 + (소유자지분 + 이익잉여금)
= 부채 + (자본금 + 자본잉여금 + 이익잉여금)
= 부채 + 자본
= 타인자본 + 자기자본
= 채권자지분 + 소유자지분 등등....
수식을 나열하려면 너무 많아서요.... 회계이론 책을 보시면 자세히 나옵니다.
* ACCOUNTS PAYABLE(A.P) : 매입채무 = 외상매입금 + 지급어음
먼저 답변 다신 분이 매출채권이라고 했는데, 직역하면 "지급해야할 계정"
이니까 매입채무가 맞습니다. 매출채권은 A.R. 이라고 합니다.
cf) ACCOUNTS RECEIVABL(A.R) : 매출채권 = 외상매출금 + 받을어음
* BANK OVERDRAFT(당좌차월) : 당좌예금 통장잔액 이상으로 당좌수표를 발행할 경우
에 사용함. 당좌차월을 사용할 경우에는 보통 당좌차월을 하기 위해 은행 등과 사전에
실무적으로 차입한도계약을 체결하고 당좌차월한도 내에서 사용합니다.
* CAPITAL / ASSET / OWNERS EQUITY의 차이점
1. CAPITAL (자본) : 납입자본금 + 자본잉여금 + 이익잉여금 + 자본조정
자산에서 부채를 차감한 순자산과 동일하게 사용되기도...
2. ASSET (자산) : 미래의 확실한 경제적 효익을 제공할 수 있는 경제적 자원
이를 취득하기 위해 부채와 자본이 투입된 것으로 이해함.
3. OWNERS EQUITY (소유자지분) : 부채를 채권자지분이라고 하는 것에 대비하여
자본유지이론에서 사용하는 용어로 "자본금 + 자본잉여금"의 개념으로 주식회사
에서는 주주지분으로 통용하기도 함.
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