영문계정과목(손익계산서)

[세무밥사]

손익계산서(보고식) STATEMENT OF INCOME(REPORT FORM)

I.	매출액		I.	SALES
II.	매출원가		II.	COST OF SALES
	1.	기초상품(또는 제품)재고액		1.	Beginning inventory of merchandise(or finished goods)
	2.	당기매입액		2.	Purchases during the year
		(또는 제품 제조 원가)			(or cost of goods manufactured)
	3.	기말상품(또는제품)재고액		3.	Ending inventory of merchandise(or finished goods)
III.	매출총이익(또는 매출총손실)		III.	GROSS PROFIT (or GROSS LOSS)
IV.	판매비와 관리비		IV.	SELLING AND ADMINISTRATIVE EXPENSES
	1.	급여		1.	Salaries
	2.	퇴직급여		2.	Retirement allowance
	3.	복리후생비		3.	Other employee benefits
	4.	임차료		4.	Rent
	5.	접대비		5.	Entertainment
	6.	감가상각비		6.	Depreciation
	7.	무형자산상각비		7.	Amortization on intangible asset
	8.	세금과공과		8.	Taxes and dues
	9.	광고선전비		9.	Advertising
	10.	연구비		10.	Research expenses
	11.	경상개발비		11.	Ordinary development expense
	12.	대손상각비		12.	Bad debt expense
	13.	..............		13.	..............
V.	영업이익(또는 영업손실)		V.	OPERATING INCOME(or LOSS)
VI.	영업외수익		VI.	NON-OPERATING INCOME
	1.	이자수익		1.	Interest income
	2.	배당금 수익		2.	Dividend income
	3.	임대료		3.	Rental income
	4.	유가증권처분이익		4.	Gain on disposition of marketable securities
	5.	유가증권평가이익		5.	Gain on valuation of marketable securities
	6.	외환차익		6.	Gain on foreign currency transaction
	7.	외화환산이익		7.	Gain on foreign currency translation
	8.	지분법 평가이익		8.	Gain valuation using equity method of accounting
	9.	투자유가증권감액손실환입		9.	Recovery of investment securities impairment loss
	10.	투자자산처분이익		10.	Gain on disposition of investment assets
	11.	유형자산처분이익		11.	Gain on disposition of tangible assets
	12.	사채상환이익		12.	Gain on redemption of debentures
	13.	법인세환급액		13.	Refund of income taxes
	14.	..............		14.	..............
VII.	영업외비용		VII.	NON-OPERATING EXPENSE
	1.	이자비용		1.	Interest expense
	2.	기타의 대손상각비		2.	Other amortization expense
	3.	유가증권 처분손실		3.	Loss on disposition of marketable securities
	4.	유가증권 평가손실		4.	Loss on valuation of marketable securities
	5.	재고자산 평가손실		5.	Loss on valuation of inventories
	6.	외환차손		6.	Loss on foreign currency transactions
	7.	외환환산 손실		7.	Loss on foreign currency translation
	8.	기부금		8.	Donations
	9.	지분법 평가손실		9.	Loss on valuation using equity method of accounting
	10.	투자유가증권 감액손실		10.	Investment securities impairment loss
	11.	투자자산 처분손실		11.	Loss on disposition of investment assets
	12.	유형자산 처분손실		12.	Loss on disposition of tangible assets
	13.	사채상환손실		13.	Loss on redemption of debentures
	14.	법인세추납액		14.	Supplementary payment of income taxes
	15.	..............		15.	..............
VIII.	경상이익(또는 경상손실)		VIII.	ORDINARY INCOME (or ORDINARY LOSS)
IX.	특별이익		IX.	EXTRAORDINARY GAIN
	1.	자산수증이익		1.	Gain from assets contributed
	2.	채무면제이익		2.	Gain on exemption of debts
	3.	보험차익		3.	Gain on insurance settlement
	4.	..............		4.	..............
X.	특별손실		X.	EXTRAORDINARY LOSSES
	1.	재해손실		1.	1. Casualty losses
	2.	..............		2.	..............
XI.	법인세비용 차감전순이익(또는 법인세비용차감전순손실)		XI.	INCOME BEFORE INCOME TAXES(or LOSS BEFORE INCOME TAXES)
XII.	법인세 비용		XII.	INCOME TAX EXPENSE
XIII.	당기순이익(또는 당기순손실)		XIII.	NET INCOME(or NET LOSS)
	(주당경상이익: ×××원)			(Ordinary income per share : ×××Won)
	(주 당 순이익: ×××원)			(Earning per share : ×××Won)