손익계산서 대차대조표 용어

net sales 매출액
Cost of goods sold 매출원가
Gross profit 매출총이익
Expenses 비용
Ceneral, selling, and administrative expenses 판매비와 일반관리비
Net interest expense 순지급이자(지급이자-수입이자)
Earnings before tax 세전이익(경상이익)
Tax 법인세 등
Earnings after tax 세후순이익(당기순이익)

Assets 자산
Current assets 유동자산
Accounts receivable 매출채권
(받을어음,외상매출금)
inventories 재고자산
Prepaid expenses 선급비용
total current assets 유동자산계
Net fixed assets 고정자산
total assets 총자산

Liabilities and Owners'Equity 부채와 자본
Current liabilities 유동부채
Bank loan 단기차입금
Accounts payable 매입채무
(지급어음,외상매입금)
Current portion long-term debt 유동성장기부채
Accrued wages 퇴직충당금
total current liabilities 유동부채합계
long-term debt 고정부채
common stock 보통주자본금
ratained earnings 잉여금
total liabilities and owners' equity 부채와 자본 총계

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대차대조표(Balance sheet)

자산(Asset)
유동자산(Current Asset)
당좌자산(Quick Asset)
현금및 현금 등가물(cash & cash equivalent)
매출채권(accounts receivables)
미수금(note receivables)
미수수익(unrealized gain)
선급금(advance to customer)
선급 비용(prepaid expense)
선급 법인세(prepaid tax expense)
재고자산(Inventory)
상품(merchandise)
제품(finished goods)
고정자산(Non-current Asset)
투자자산(investments)
보증금(warranties)
유형자산(property , plant & equipment)
토지(Land)
건물(Buildings)
감가상각누계액(accumulated drpreciation)
구축물(equipment)
기계장치(machinery)
차량운반구(equipment)
공기구비품(equipment)
건설중인자산(construction in progress)
무형자산(Intangibie asset)
산업재산권(patents)
개발비(improvements cost)
자산총계( Total assets)

부채(Liabilities)
유동부채(current liabilities)
매입채무(accounts payable)
단기차입금(payables)
미지급금(accrued payables)
선수금(unearned revenue)
예수금(other advance for customers)
미지급비용(accrued expense)
미지급법인세(tax payables)
유동성 장기부채(current portion of long term debt)
부가예수금(other accrued liabilities)
고정부채(Non-current liabilities)
사채(bonds)
장기차입금(bonds payables)
퇴직급여충당금(allowanced)
부채총계(Total liabilities)

자본(Stock holder's Equity)
자본금(equities)
보통주자본금(common stock)
자본잉여금(additional paid in capital)
주식발행초과금(additional paid in capital-common stock)
재평가 적립금(market adjustments)
이익잉여금(retained earnings)
이익준비금(free and unappropriated)
기업합리화적립금(appropriation for plant)
임의적립금(appropriations)
미처분이익잉여금(appropriated retained earnings)
자본조정(conta equity items)
자본총계(Total Equities)

손익계산서(P/L or income statement)

매출액(sales)
매출원가(cost of good solds)
매출총이익(gross profit)
판매비와 관리비(selling expenses & administrative expenses)
영업이익(operating income)
영업외수익(other revenue)
영업외 비용(other revenue)
경상이익(income before unusual or infrequent items and income taxes)
법인세비용차감전순이익(income from continuing operations before taxes)
법인세비용(tax)
당기순이익(Net income)
주당순이익(easning per share-net income)
처분전 이익잉여금(retained earnings-1/1,20xx)
전기이월이익잉여금(prior year-retained earnings)
당기순이익(net income)

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매출액 sales
	국내매출액	domestic sales
	매출할인	sales discount
	수출액	export sales
매출원가 cost of sales
	생산완료	factory output
	재공품평가	WIP valuation
	재고대체	stock change
	생산원가차이	product cost difference
	재료비-원자재	raw material cost
	재료비-반제품	semi finished goods material cost
	사급재료비	raw material cost for subcontracting
	외주가공비	outside processing
	기타재료비	other materials
매출이익 gross profit(loss)
판관비 selling and admin exp
	급여	salaries
	임금	wages
	상여	bonus
	퇴직급여	provision for severance benefits
	복리후생비	other employee benefits
	감가상각비	depreciation
	무형자산감가상각비	amortization of intangible asset
	수선유지비	repairs&maintenance
	소모품비	supplies
	생산소모품비	production supplies
	유틸리티	utility
	수도광열비	water,light&heating
	임가공비	outside processing
	여비교통비	travel expenses
	차량유지비	vehicle expenses
	통신비	communications
	세금과 공과	taxes and dues
	보험료	insurance
	운반비	transportation
	지급수수료	commission
	임차료	rent
	조사비	survey expense
	품질관리비	quality control activities
	도서인쇄비	books&Printing
	창고비	warehousing expense
	교제비	social expenses
	회의비	meeting&conference
	교육훈련비	employee training
	직업훈련비	vocational training
	행사비	event expenses
	건물유지비	company's building maintenance
	전산비	computing
	정원관리비	garden maintenance
	해외마케팅비	overseas marketing expenses
	해외법인관리	everseas branch management
	광고선전비	advertising
	판촉비	sales promotion
	판매장려비	sales rebate
	기업홍보비	public relations
	대손상각비	bad debts
	서비스비	after sale service
	견본비	samples
	검사비	inspection expenses
	포장비	packing
	기술사용료	royalty
	경상연구개발비	regular R&D expense
	사내배부비	CO adjustment account
	대체기표	reconciliation posting(CCA->FI)
	대체기표	reconciliation posting(PC->FI)-finished goods
	대체기표	reconciliation posting(PC->FI)-work in process
영업이익 operating income
영업외수익 non-operating income
	이자수익	interest income
	배당금수익	devidend income
	수입수수료	commission income
	임대료수익	rental income
	외주가공수익	outside processing income
	매입할인	purchase discounts
	유가증권처분이익(손실)	gain(loss) on disposition of marketable securities
	유가증권평가이익(손실)	gain(loss) on valuation of marketable securities
	외환차익(손)	gain(loss) on foreign currency transactions
	외환환산이익(손실)	gain(loss) on foreign currency translation
	투자자산처분이익(손실)	gain(loss) on disposition of investments
	유형자산처분이익(손실)	gain(loss) on disposition of tangible assets
	상각채권추심이익	gain on recovery of bad debts
	사채상환이익(손실)	gain(loss) on redemption of debentures
	법인세환급액	reversal of income tax
	투자자산평가충당금환입	reversal of allowances valuation
	대손충당금환입	reversal of allowances for bad debts
	환율조정대환입	reversal of allowances for F/C translation
	원가차익	abnormal cost variances favorable
	재고차익	abnormal inventory variances favorable
	잡이익	miscellaneous income
영업외비용 non-operating expense
	이자비용	interest expense
	지급보증료	Guarantee commission
	이연자산상각비	Amortization of deferred charges
	기타대손상각	Other bad debts expense
	유가증권처분이익(손실)	gain(loss) on disposition of marketable securities
	유가증권평가이익(손실)	gain(loss) on valuation of marketable securities
	재고자산평가손실	Loss from inventory valuation/obsolescence
	외환차익(손)	gain(loss) on foreign currency transactions
	외환환산이익(손실)	gain(loss) on foreign currency translation
	투자유가증권감액손실	Loss on reduction of investment in securities
	투자자산처분손실	Loss on disposition of investments
	유형자산처분손실	Loss on disposition of tangible assets
	법인세추납액	Addition payment in
	기부금	donations
	자산감액손실	Loss on reduction of assets
	원가차손	Loss from cost variances
	재고차손	Loss from inventory variances
	잡손실	Miscellaneous expense
경상이익 ordinary income
특별이익 extraordinary gain
	자산수증이익	gain from assets contributed
	채무면제이익	gain on exemption of debts
	보험차익	gain on insurance settlement
	전기오류수정이익(손실)	gain(loss) on perior period error correction
특별손실 extraordinary losses
	재해손실	casualty losses
세전이익 income before income taxes
법인세비용 income tax expense
당기순이익 net income