재무제표 영어 용어 정리

 

재무제표(Financial Statements)

 

 

 

재무제표 영어 용어 정리

한국어	영어
감가상각누계액	Accumulated depreciation
감가상각비	Depreciation cost
건물관리비	Building maintenance fee
결손금처리액	Disposition of deficit
경상연구개발비	Ordinary research and development
계약자산	Contract assets
공기구비품	Equipment
과세소득	Taxable profit
관계기업투자주식	Investment shares in associates
광고선전비	Advertising expenses
교육훈련비	Training expenses
기대신용손실에 대한 손실충당금	Loss allowance for expected credit losses
기타영업외손익	Other non-operating income
기타포괄손익누계액	Accumulated other comprehensive income
납입자본	Paid-in capital
단기대여금	Short-term loans
단기차입금	Short-term borrowings
담보제공자산	Assets pledged as collateral
당기근무원가	Current service cost
당기손익공정가치측정금융자산	Financial assets at fair value through profit or loss
당기순이익	Net income
당기순손실	Net profit or loss
대손상각비	Bad debt expense
대손충당금	Allowance for bad debts
도서인쇄비	Book and print
매입채무	Trade payable
매출액	Sales
매출원가	Cost of goods sold (COGS)
매출채권및기타채권	Accounts receivable and other receivables
매출총이익	Gross profit
무상증자	Capital increase without consideration
무형자산상각	Amortization expenses on intangible assets
미수금	Outstanding balance
미수수입	Accrued income
미지급금	Account payable
미지급법인세	Accrued taxes
미처리결손금	Unappropriated deficit
법인세차감전이익	Earnings before tax
법인세비용차감전순이익	Continuing operations income before income tax
보험료	Insurance premium
보험수리적손익	Actuarial gains and losses
부채	Liabilities
부채비율	Debt-to-equity ratio
사외적립자산	Plan assets
사용권자산	Right-of-use assets
상각후원가	Amortized costs
상계	Offset
선수금	Advance for customers
세금과공과금	Taxes and dues
소모품비	Consumable expenses
손상차손누계액	Accumulated impairment loss
손실충당금	Loss allowance
시부인표	Receivables investigation table
여비교통비	Travel & transportation expenses
영업외비용	Non-operating expenses
영업외수익	Non-operating income
영업이익	Operating income
영업활동현금흐름	Cashflow by operating activities
예수금	Withholdings
예측단위적립방식	Projected unit credit
외화환산손익	Foreign currency translation gain and loss
외화환산이익	Gain on foreign currency translation
외환차손	Loss on foreign currency transactions
외환차익	Gain on foreign currency transactions
우발부채	Contingent liabilities
우선주	Preference shares
운반비	Transportation expenses
유동자산	Current assets
유동성장기부채	Liquid long-term debt
유상증자	Paid-in capital increase
이연법인세자산	Deferred tax assets
이익잉여금	Earned surplus
이익잉여금 처분계산서	Statement of appropriation of earned surplus
이자비용	Interest expense
이자수익	Interest revenue
임차시설물	Lease facilities
자본잉여금	Capital surplus
잡이익	Miscellaneous income
전기이월미처리결손금	Unappropriated retained earnings carried over from prior years
전환사채	Convertible debt
접대비	Entertainment expenses
주당손익	Earnings per share
주식할인발행차금	Discounts on stock issuance
지급수수료	Commissions paid
지급임차료	Rent
지분법	Equity method
지분법 손실	Loss on valuation using equity method
지분상품	Equity instruments
차기이월미처리결손금	Unappropriated retained earnings carried over to next year
차량운반구	Delivery equipment or vehicle
채무상품	Debt instruments
채무증권	Debt securities
출원폐기손실	Loss on cancellation of patent application
충당부채	Provision
통신비	Communication expenses
퇴직급여부채	Reserve for severance benefits
투자차액	Differentials
판매 및 관리비	Cost of sales and management
확정급여제도의제측정요소	Remeasurement elements of defined benefit plans
현금및현금성자산	Cash and cash equivalents
현금흐름회피적립금누계액	Accumulated amount of cashflow hedge reserve
현재가치 할인차금	Present value discount amount
현재가치 할인차금 상각액	Present value discount amount of repayment
희석주당손익	Diluted earnings per share

 

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