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
---------------------------------------------------------------------------
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)
------------------
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
|
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