영문 재무제표용어

영문 재무제표용어

   

   

(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

   

IFRS 도입후 이익잉여금처분 계산서는 재무제표에 들어가지 않음.