영문 대차대조표 재무제표 파악할때 유용한 한글 영어 용어 모음

 

Balance Sheet

선요약 : 영문 대차대조표 재무제표 파악할때 유용한 한글 영어 용어 모음

 

 

국문	영문
자산	ASSETS
유동자산	CURRENT ASSETS
당좌자산	Quick assets
현금 및 현금등가물	Cash and cash equivalents
단기금융상품	Short-term financial instrument
유가증권	Marketable securities
매출채권	Trade receivables
대손충당금	Allowance for bad debts
단기대여금	Short-term loans
재고자산	Inventories
상품	Merchandise
제품	Finished goods
반제품	Semi-finished goods
재공품	Work-in process
원재료	Raw materials
저장품	Supplies
고정자산	NON-CURRENT ASSETS
투자자산	Investments
장기금융상품	Long-term financial instruments
투자유가증권	Marketable securities
장기대여금	Long-term loans
대손충당금	Allowance for bad debts
장기성매출채권	Long-term trade receivables
현재가치할인차금	Present value discount account
투자부동산	Investment real estates
보증금	Guarantee deposits
이연법인세차	Deferred income tax debits
유형자산	Tangible assets
토지	Land
건물	Buildings
감가상각누계액	Accumulated depreciation
구축물	Structures
기계장치	Machinery
선박	Ships
차량운반구	Vehicles and transportation equipment
건설중인 자산	Construction in-progress
무형자산	Intangible assets
영업권	Goodwill
산업재산권	Intellectual proprietary rights
광업권	Mining rights
어업권	Fishing rights
차지권	Land use rights
창업비	Organization costs
개발비	Pre-operating costs
자산총계	TOTAL ASSETS
부채	LIABILITIES
유동부채	CURRENT LIABILITIES
매입채무	Trade payables
단기차입금	Short-term borrowings
미지급법인세	Income taxes payable
미지급배당금	Dividends payable
유동성장기부채	Current portion of long-term debts
충당금	Liability provisions
고정부채	LONG-TERM LIABILITIES
사채	Debentures
사채발행차금	Discount on debentures issued
장기차입금	Long-term borrowings
장기성매입채무	Long-term trade payable
현재가치할인차금	Present value discount account
이연법인세대	Deferred income tax credits
부채총계	TOTAL LIABILITIES
자본	STOCKHOLDERS' EQUITY
자본금	CAPITAL STOCK
보통주자본금	Common stock
우선주자본금	Preferred stock
자본잉여금	CAPITAL SURPLUS
주식발행초과금	Paid-in capital in excess of par value
감자차익	Gain on capital reduction
기타자본잉여금	Other capital surplus
이익잉여금(또는 결손금)	RETAINED EARNINGS(OR ACCUMULATED DEFICIT)
이익준비금	Legal reserve
기업합리화적립금	Reserve for business rationalization
재무구조개선적립금	Reserve for financial structure improvement
차기이월이익잉여금	Unappropriated retained earnings carried over to subsequent year
자본조정	CAPITAL ADJUSTMENT
주식할인발행차금	Discounts on stock issuance
배당건설이자	Pre-operating dividends
자기주식	Treasury stock
미교부주식배당금	Unissued stock dividends
투자유가증권평가이익 (또는 투자유가증권평가손실)	Gain on valuation of investment securities(or Loss on valuation of investment securities)
해외사업환산대 (또는 해외사업환산차)	Overseas operations translation credit(or Overseas operations translation debit)
자본총계	TOTAL STOCK HOLDERS
부채와 자본총계	EQUITY TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY