(회계용어) 필수 기본회계용어

(회계용어) 필수 기본회계용어 필수로 알아야 하는 기본회계용어 GAAP (Generall Accepted Accounting Principle) 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 Balance Sheet(대차대조표) 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 income statement(손익계산서) 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 그 외 중요 회계용어 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