경영, 경제 용어 모음

<A name="[문서의 처음]"></A> 감가상각 누계액Accumulated depreciation 감가상각비 Depreciation 감가상각비 Depreciation 감자차익 Gain on capital reduction 개발비 Development expenses 개발비의 증가 Increase in development expense 건물 Building 건설중인 자산 Construction in-progress 건설중인자산의 증가 Increase in construction in-progress 견본비 Sample expense 결손금 Deficit 경상개발비 Ordinary development expense 경상이익(손실) Ordinary Profit (Loss) 고정부채 Long term liabilities 고정자산 Fixed assets 공구와 기구 Tools and devices 공구와기구의처분 Disposal of tools and devices 공구와기구의취득 Acquisition of tools and devices 관리비 Administrative expense 광고선전비 Advertising 교육훈련비 Education & training expenses 구축물 Structures 국고보조금 Government subsidies 국민연금전환금 Conversion amount for national pension 국민연금전환금 감소 Decrease in conversion amount for national pension 급여 Salaries 기계장치 Machinery and equipment 기계장치의처분 Disposal of machinery and equipments 기계장치의취득 Acquisition of machinery and equipments 기말의현금 Cash End 기말제품재고액 Ending Inventory 기초의현금 Cash Beginning 기초제품재고액 Beginning Inventory 기타당좌자산(증가)감소 (Increase) decrease in other quick assets 기타대손상각비 Other bad debt expense 기타의 당좌자산 Other quick assets 기타의 무형자산 Other intangible asset 기타의대손삼각비 Other bad debt expense 기타의부형자산의증가 Increase in other intangible assets 단기금융상품 Short-term financial account 단기금융상품의감소  Decrease in short term financial instruments 단기금융상품의증가 Increase in short term financial instruments 단기대여금 Short-terms loans 단기대여금의감소 Decrease in short term loans 단기대여금의증가 Increase in short term loan 단기차입금 Short term borrowing 단기차입금의상환 Repayment of short term loan 단기차입금의차입 Borrowing short term loan 당기순이익 Net Income 당기순이익(손실) Net income (loss) 당기제품제조원가 Purchase of inventory 당반기     Current half-year 당반기 3개월 Current half-year 3 months 당반기 누적 Current half-year accumulated 당좌자산 Quick assets 대손상각비 Bad debt expense 대손상각비 Bad debt expense 대손상각비환입 Transfer from bad debt expense 대손충당금 Allowance for bad debts 도서인쇄비Books printing expenses 매도가능증권 Available for sale securities 매도가능증권의처분 Sale of available for sale securities 매도가능증권의취득 Purchase of available for sale securities 매도가능증권처분이익  Realized gains from sale of available for sale securities 매도가능증권처분이익 Realized gains from sale of available for sale securities 매도가능증권평가손실 Unrealized loss from available for sales securities 매입채무의 증가(감소) Increase (decrease) in trade payable 매입채무Trade payables 매출액 Sales 매출원가 Cost of sales 매출채권 Trade receivables 매출채권의 (증가)감소 (Increase) decrease in trade receivables 매출채권처분손실 Realized loss from sale of securities 매출총이익 Gross Profit 무형자산 Intangible asset 무형자산감액손실Loss on intangible assets 무형자산삼각비 Depreciation for intangible assets 무형자산의감소 Decrease in intangible assets 물적분할로인한주식취득 Acquisition of shares through exercising share ownership of its subsidiaries 미수금 Non-trade receivable 미수금의 (증가)감소(Increase) decrease in account receivables 미수금의감소  Decrease in account receivable 미수금의증가 Increase in account receivable 미수수익 Accrued income 미수수익의 (증가)감소 (Increase) decrease in accrued income 미지급 비용 Account payable expense 미지급금 증가(감소) Increase (decrease) in account payable 미지급금 Account payable 미지급비용 증가(감소) Increase (decrease) in accrued expenses 미지급의 감소 Decrease in payables 미지급의 증가 Increase in payables 미착품 Goods not yet delivered 법인세비용(이익) Income tax (profit) 법인세비용차감전순이익(손실) Net Profit before income tax (loss) 보증금 Deposits 보증금의 감소 Decrease in guarantee deposit 보증금의 증가 Increase in guarantee deposit 보증채무손실 Loss on liabilities for guarantees 보통주 자본금 Common stock 보험료 Insurance premium 복리후생비 Other employee benefits 부가세대급금감소(증가) Decrease (increase) in value added tax expense 부가세미수금 Uncollected valued added tax 부가세미수금(증가)감소 (Increase) decrease in uncollected value-added tax 부채 Liabilities 부채와 자본총계 Total Liabilities and Stockholder's Equity 부채총계 Total liabilities 비품 Office equipment 비품의 취득 Acquisition of office equipment 산업재산권 Industrial rights 산업재산권의 증가 Increase in industrial rights 선급금 Prepaid payments 선급금의 (증가)감소 (Increase) decrease in advance payments 선급비용 Advance expenses 선급비용의(증가)감소Increase (decrease) in prepaid expenses 선수금 증가(감소) Increase (decrease) in advance from customer 선수금 Advance for customers 세금과공과Taxes & public charges 소모품비 Supplies expense 수도광열비Water, lighting and heating 수선비 Repair charges 수출제비용 Export charges 신주발행비의발생 Occurrence of new stock issuance costs 여비교통비Travel and transportation expenses 영업외 비용 Non-operating expenses 영업외 수익 Non-operating income 영업활동으로 인한현금흐름 Cash flows from Operating Activities 영업활동인한 자산부채변동 Net change in assets and liabilities due to operating activities 영엽이익 Operating Profit 예수금 증가(감소) Increase (decrease) in withholdings 예수금 Withholdings 외화환산손실 Loss on foreign currency translation 외화환산이익Gain on foreign currency translation 외환차손Loss on foreign currency transactions 외환차익Gain on foreign currency transactions 외환환산손실Loss on foreign currency translation 외환환산이익Gain on foreign currency translation 운반비 Transportation expense 원재료 Raw materials 유동부채 Current liabilities 유동성사채원금,이자지급 Payment of principle and interest for liquid debentures 유동성신주인수권부사채 Liquid bond with warrants 유동성장기미지급비용증가 Increase in liquid long term accrued expense 유동성장기미지급이자 Liquid long term accrued interest 유동성장기부채상환 Repayment of liquid long term debt 유동자산 Current assets 유상증자 Paid-in capital increase 유형자산 Material asset 유형자산처분손실 Loss on disposition of tangible assets 유형자산처분이익 Gain on disposition of tangible assets 이자비용  Interest expense 이자비용 Interest expense 이자수익 Interest income 임대보즈금의감소 Decrease in guarantee money received 임대수익 Rental income 임차료 Rent 자기주식 Treasury stock 자본 Stockholders’ Equity 자본금 Capital 자본잉여금 Capital Surplus 자본조정 Capital adjustment 자본총계 Total Stockholder's Equity 자산 Assets 자산감액손실 Loss from asset reval‎uation 자산총계 Total Assets 잡비 iscellaneous expense 잡손실 Other losses 잡이익 Other income 장기금융상품 Long-term financial account 장기금융상품의감소 Decrease in long term financial instruments 장기금융상품의증가Increase in long term financial instruments 장기대여금의증가 Increase in long term loan 장기차입금의상환 Repayment of long term loan 장기차입금의차입 Borrowing long term loan 재고자산 Inventories 재고자산(증가)감소 (Increase) decrease in inventory 재고자산감모손실 Loss on valuation of inventories 재고자산평가손실Loss on valuation of inventories 재공품 Work in process 재무활동으로인한 현금흐름 Cash flows from Financing Activities 재무활동인한 현금유입액 Cash inflows from financing activities 재무활동인한 현금유출액 Cash outflows from financing activities 전기 Previous half-year 전기오류수정손실 Loss on prior period error corrections 전반기 3개월 Previous half-year 3 months 전반기 누적 Previous half-year accumulated 접대비 Entertainment expense 정리채무 등 Debt settlement, etc 정리채무손실 Loss from debt settlement 정리채무증가(감소) Increase (decrease) in debt settlement 제품 Completed Goods 제품매출 Goods sales 제품매출원가 Merchandise cost of sales of goods sold 주당경상이익(손실)및 주당순이익(손실) Per share operating profit (loss) and per share net profit (loss) 주식발행초과금Capital in excess of par value 주식할인발행차금 Stock discount 지급수수료 Commission expense 지분법적용주식처분손실 Realized loss from equity method applied shares 차량운반구 Vehicles and transportation equipment 차량운반구의처분 Disposal of vehicles and transportation equipment 차량운반구의취득 Acquisition of vehicles and transportation equipment 차량유지비Vehicles maintenance expenses 채무조정이익  Gain from debt adjustment 처리전결손금 Deficit before adjustment 토지 Estate 토지,건물및구축물의처분 Sale of land, buildings and structures 토지및건물의취득 Acquisition of land and buildings 통신비 Communication expense 퇴직금의지급 Payment of severance/retirement benefits 퇴직급여 Retirement allowance 퇴직급여 Severance and retirement benefits 퇴직급여충당금Severance and retirement benefits 퇴직보험예치금 Retirement insurance due 퇴직보험예치금증가(감소) Increase (decrease) in retirement insurance due 투자자산 Investments 투자활동으로인한 현금흐름 Cash flows from Investing Activities 투자활동인한현금 유입액 Cash inflows from investing activities 투자활동인한현금 유출액 Cash outflows from investing activities 특별손실Extraordinary loss 특별이익 Extraordinary gain 판매비와 관리비 Selling and administrative expenses 판매수수료 Sales commission 해외시장개척비Overseas market development expense 현금 및 현금등가물 Cash and cash equivalents 현금유입없는 수익차감  Deduct non-cash income items 현금의유출없는 비용의 가산 Add non-cash expenses included in net income 현금의 증가 Increase in cash