(Financial Statements)
1. 대차대조표 : Balance Sheet, Statement of financial position
가. 자산 : assets
1) 유동자산 : current assets
당좌자산 : Quick assets
현금과 예금 : Cash and Bank Deposit
유가증권 : marketbale securities
매출채권 : Trade Receivables
단기대여금 : short-term Loans
이연법인세차 : deferred Income tax debits
재고자산 : Inventories
상품 : merchandise
제품 : finished Goods
반제품 : semi-finished Goods
재공품 : Work in-process
원재료 : Raw material
저장품 : supplies
기타재고자산
2) 고정자산 : fixed Assets
투자자산 : investments
장기성예금 : long-term Bank deposit
특정현금과 예금 : Restricted cash and bank deposit
투자유가증권 : investment securities
장기성 매출채권 : long-term trade receivables
투자 부동산 : investment properties
보증금 : guarantee Deposit
유형자산 : tangible assets
토지 : land
건물 : buildings
구축물 : structures
기계장치 : machinery and Equipment
선박 : ships
차량운반구 : vehicles and transportation equipment
건설중인 자산 : construction in-progress
기타의 유형자산
무형자산 : intangible assets
영업권 : Goodwill
공업소유권 : intellectual proprietary rights
Mining Rights
어업권 : fishing rights
차지권 : land use rights
기타의 무형자산
이연자산 : deferred Charges
창업비 : Organization Cost
개업비 : pre-operating costs
신주발행비 : new stock Issuance costs
사채발행비 : debenture Issuance costs
연구개발비 : Research and Development costs
3) 비유동자산 : non-current aassets
나. 부채 : liabilities
1) 유동부채 : current liabilities (short-term liabilities)
매입채무 : Trade payables
단기차입금 : Short-term Borrowings < > short-term loans
미지급금 :
선수금
예수금
미지급비용
미지급법인세 : Income Taxes payable
미지급배당금 : dividends payable
유동성장기부채 : current portion of long-term debts
선수수익 :
부채성충당금 : liability provisions
이연법인세대 : deferred income tax credits
기타의 유동부채
2) 고정부채 : long-term liabilities
사채 : Deventures
장기차입금 : Long-term Borrowings
장기성 매입채무 : long-term trade payable
부채성충당금 : liability provisions
기타의 고정부채
다. 자본 : capital (stock holder's equity)
1) 자본금 : capital stock
2) 자본잉여금 : capital surplus
주식발행 초과금 : Paid-in capital in excess of par value
감자차익 : gain on capital reduction
합병차익 : gain on business combination
기타자본잉여금
3) 이익잉여금 : related earnings
이익준비금 : legal reserve
기타 법정적립금 :
임의 적립금
차기이월 이익잉여금 : unappropriated retained earnings carried
over to subsequent year
차기이월 결손금 : (undisposed accumulated defict carried over to
subasequent year)
4) 자본조정 : capital adjustment
주식할인 발행차금 : discounts on stock issuance
배당 건설이자 : pre-operating dividends
자기주식 : treasury stock
전환권대가 : consideration for conversion rights
신주인수권대가 : consideration for stock warrants
미교부 주식배당금 : unissued stock dividends
투자주식평가이익 : gain on valuation of investment in equity
securities
해외사업환산대 : overseas operations translation credit
해외사업환산차 : overseas operation translation debit
2. 손익계산서 : Income statement, profit and loss statement
가. 수익 : revenues
영업이익 : operating revenue / 매출액 : sales
영업 외 수익 : non-operating revenue
이자수익 : interest income
배당금수익 : dividend income
임대료 : rental income
유가증권처분이익 : gin on disposition of marketabloe
securities
유가증권평가이익 : gain on valuation of marketable securities.
매입할인 : purchase discounts
외환차익 : gain on foreign currency transactions
외화환산이익 : gain on foreign currency transactions
투자자산처분이익 : gain on disposition of investments
유형자산처분이익 : gain on disposition of tangible assets
상각채권추심이익 ; gain on recovery of bad debts
사채상환이익 : gain on redemption of debentures
특별이익 : extraordinary gain
자산수증익 : gain from assets contributed
채무면제이익 : gain on exemption of debts
보험차익 : gain on insurance settlement
전기오류수정이익 : gain on prior period error corrction.
나. 비용 : expenses
매출원가 : cost of goods sold
판매비와 관리비 : selling and administrative expenses
급여 : salaries
퇴직급여 : retirement allowance
복리후생비 : other employee benefits
임차료 : rent
접대비 : entertainment
감가상각비 : depreciation
세금과 공과 : taxes and dues
광고선전비 : advertising
경상연구개발비 : ordinary research and development
대손상각비 : bad debt expense
영업외 비용 : non-operating expenses
이자비용 : interest expense
이연자산상각비 : amortization of deferred charges
기타의 대손상각비 : other bad debt expense
유가증권 처분손실 : loss on disposition of marketable
securities
유가증권평가손실 : loss on valuation of marketable securities.
재고자사평가손실 : loss on valuation of inventories
매출할인 : sales discounts
외환차손 : loss on foreign currency transactions
외화환산손실 : loss on foreign currency tranasaction
기부금 : donations
투자자산처분손실 : loss on disposition of investments
유형자산처분손실 : loss on disposition of tangible assets
사채상환손실 : loss on redemption of debentures
특별손실 : extraordinary losses
재해손실 : casualty losses
전기오류손실 : loss on prior period error correction
법인세비용 : income taxes
다. 순이익 : net income or net loss
3. 이익잉여금 처분 계산서 : Statement of retained earnings
4. 결손금 처리 계산서 : Statement of disposition of deficit
5. 현금 흐름표 : statement of cash flows