회계 정산 영어로 - hoegye jeongsan yeong-eolo

영어 단어가 많습니다.

컨트럴 + F 눌러서 단어를 검색해서 찾는게 더 나을 겁니다.~

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)
(출처 : 네이버 지식iN)

IP: 124.237.♡.124

한글순

표준계정과목 영문계정과목
가계장기저축 Long-term Deposits for Household
가수보험료 Advance Premiums Received
개인대출채권 Consumer Loans
개인연금지급금 Paid Annuities
건물지대관리비 Maintenance Expenses for Land & Buildings
경상이익 Gains Before Extraordinary Gains/Losses and Income Taxes
계약금액내대출 Loans under Credit Line
계약금액내대출이자 Interest on Loans under Credit Line
계약자배당준비금 Reserve for Participating Policyholders' Dividends
계약자배당준비금전입액 Contribution to Reserve for Participating Policyholders' Dividends
계약자배당준비금환입액 Reversal of Reserve for Participating Policyholders' Dividends
계약자이익배당준비금 Unallocated Divisible Surplus to Future Policyholders
계약자이익배당준비금전입액 Contribution to Unallocated Divisible Surplus to Future Policyholders
계약자지분조정 Policy Reserve Adjustment
고객예수금 Customers' Deposits
고객예탁금별도예치금 Due from Financial Institions for Customers' Accounts
고객예탁금이용료 Interest on Customers' Deposit
고정자산대손충당금 Allowance for Doubtful Accounts
공탁금 Security Deposits
관리어음 Notes Receivable
교육세 Excise Tax for Education
구분계정부채 Separate Account Liablities
구분계정수입수수료 Fees from Separate Accounts
구분계정자산 Separate Account Assets
구분계정지급수수료 Fees to Separate Accounts
구분계정차 Borrowings from Separate Accounts
구상이익 Indemnity Gains
구상채권 Indemnity Receivables
국공채 Government Bonds
그밖의 기타고정부채 Other Long-term Liabilities
그밖의 기타고정자산 Other Non-current Assets
그밖의 기타유동부채 Other Current Liabilities
그밖의 기타유동자산 Other Current Assets
그밖의기타영업수익 Others
그밖의기타자산 Others
근로자우대저축 Deposits with Tax Benefit
근로자우대저축이자 Interest on Deposits with Tax Benefit
금융기관예치금이자 Interest on Due from Financial Institutions
금융기관차입금 Borrowings from Financial Institutions
금융기관차입금이자 Interest on Borrowings from Financial Institutions
금융리스이자 Interest on Lease Payment Receivables
금융리스채권 Lease Payment Receivables under Capital Lease
금융수수료 Financial Fees Expenses
금융자산 Financial Assets
금융채 Bonds Receivable from Financial Institutions
금전신탁 Trust Accounts
기구비품 Office Equipment
기금출연금 Contribution to Miscellaneous Funds
기업발전적립금 Appropriated Retained Earnings for Business Improvement 
기업융통어음매매손실 Losses on Sale of Commercial Papers
기업융통어음매매이익 Gains on Sale of Commercial Papers
기업융통어음이자 Interest on Commercial Papers
기일경과어음 Past-due Notes Receivable
기일경과증서대출금 Loans with Past-due Written Instruments
기타 Others
기타고정자산 Other Non-current Assets
기타금융채권 Other Financial Receivables
기타대출금 Other Loans
기타매도유가증권 Other Securities Sold
기타부채 Other Liabilities
기타수수료 Other Fees
기타수입수수료 Other Fees
기타수입이자 Other Interest Revenues
기타영업비용 Other Operating Expenses
기타영업수익 Other Operating Revenues
기타영업이익 Other Operating Revenues
기타영업잡비용 Miscellaneous Expenses
기타예금 Other Due from Financial Institutions
기타예치금 Other Due from Financial Institutions
기타유가증권 Other Securities
기타의무형자산 Other Intangible Assets
기타의유동자산 Other Current Assets
기타의유형자산 Other Tangible Assets
기타이자 Others
기타이자 Other Interest Revenues
기타이자비용 Others
기타이자수익 Others
기타자산 Other Assets
기타잡부채 Other Miscellaneous Liabilities
기타준비금 Other Appropriated Retained Earnings 
기타지급수수료 Other Fees
기타지급이자 Other Interest Expenses
기타카드대급금 Other Receivables On Credit Card
단기대여금대손충당금 Allowance for Doubtful Accounts
단자어음 Short-term Bills
단체보험예치금 Group Retirement Deposits
단체퇴직보험충당금 Provision for Severance Benefits
당기순손실 Net Loss 
당좌예금 Current Deposits
당좌예치금 Current Deposits
당좌차월이자 Interest on Bank Overdrafts
대리점 Government Account
대여자산처분손실충당금환입 Reversal of Loss on Disposition of Lease Assets 
대지급금 Advance Payments on Acceptances and Guarantees
대지급금대손충당금 Allowance for Doubtful Accounts
대지급금이자 Interest on Payment for Acceptances and Guarantees
대출관련수수료 Fees on Loans
대출금 Loans
대출금이자 Interest on Loans
대출금이자수익 Interest Revenues on Loans
대출채권 Loans
대출채권매각손실 Losses on Sale of Loans
대출채권매각이익 Gains on Sale of Loans
대출채권이자 Interest on Loans
동산 Office Equipment
등기소송비 Registration and Legal Fees
렌탈보증금 Rental Deposits Provided
렌탈수입 Rental Revenues
렌탈자산 Rental Assets
렌탈자산보험료 Insurance Premium for Rental Assets
렌탈자산상각비 Depreciation Expenses on Rental Assets 
렌탈자산처분손실 Loss on Disposition of Rental Assets
렌탈자산처분이익 Gains on Disposition of Rental Assets
리스료수입 Lease Revenues
리스보증금 Leasehold Deposits Provided
리스자산매매익 Gains on Sale of Leased Assets
리스자산보험료 Insurance Premium for Leased Assets
리스자산처분손실 Loss on Disposition of Leased Assets
리스자산처분손실충당금 Allowance for Disposition Losses of Leased Assets 
리스자산처분손실충당금환입 Reversal of Loss on Disposition of Lease Assets 
리스자산처분이익 Gains on Disposition of Lease Assets
리스채권이자 Interest on Lease Payment Receivables
만기환급금 Refunds on Maturity
매도상품유가증권매매익 Gains on Short Sale
매도유가증권 Securities Sold
매매수수료 Trading Commissions
매수주가지수옵션 Long Position on Stock Index Options
매입어음 Bills Bought in Won
매입외환 Bills Bought in Foreign Currency
매출어음 Bills Sold
모집권유비 Promotional Expenses
무형자산상각 Amortization Expenses on Intangible Assets
미경과보험료적립금 Unearned Premium Reserve
미경과보험료적립금전입액 Contribution To Unearned Premium Reserve
미경과이자 Discount on Notes Payable
미상환융자금 Delay Margin
미수금 Accounts Receivable
미수금대손충당금 Allowance for Doubtful Accounts
미수배당금 Devidends Receivable
미수수수료 Fees Receivable
미수수익대손충당금 Allowance for Doubtful Accounts
미수신용거래융자이자 Interest Receivables on Delay Margin
미수이자 Interest Receivables
미수채권이자 Interest Receivables
미지급금 Accounts Payable
미지급내국환채무 Domestic Exchanges Payable
미지급부가세 Value Added Tax Payable
미회수내국환채권 Receivables from Inter-bank Fund Transfer
발행어음 Notes Payable
배당금비용 Policyholder Dividends
별도적립금 Discretionary Appropriated Retained Earnings 
보증료 Fees on Guarrantee
보증손실 Loss on Guarantee
보증채무대지급금 Advances for Customers
보통예금 Deposits on Demand
보통예금이자 Interest on Deposits on Demand
보통예치금 Deposits on Demand 
보험금비용 Claims Paid
보험금환입 Refund of Claims Paid
보험료수익 Premium Revenues
보험미수금 Insurance Receivables
보험미지급금 Insurance Claims Payable
보험약관대출금 Policy Loans
부가가치세예수금 Value Added Tax Withheld
부가세대급금 Prepaid Value Added Tax
부과금 Assessments and Dues
부금급부금 Loans on Installment Deposits
부금급부이익 Interest on Loans on Installment Deposits
부금이자 Interest on Installment Deposits
부대시설 Auxiliary Facilities
부도어음대손충당금 Allowance for Doubtful Accounts
부도채권 Dishonored Receivables
부도채권대손충당금 Allowance for Doubtful Accounts
부동산감가상각비 Depreciation Expenses on Property
부동산관리비 Maintenance Expenses on Real-estate Investments
부동산담보대출금 Loans Secured by Real-estate
부실채권정리기금출연금 Beneficiary Interest in Restructuring Fund
부채 Liabilities
분배금수익 Distribution Income from Investment Funds
비상위험준비금 Reserve for Contingency
비상위험준비금전입액 Contribution to Reserve for Contingency
비업무용건물 Forclosed and Other Buildings
비업무용자산 Foreclosed and Other Properties
비업무용토지 Forclosed and Other Land
사고대지급금 Advances Payments on Loss Compensations
사모사채 Privately Placed Bonds
사모사채대손충당금 Allowance for Doubtful Accounts
사업비 Operating Expenses
사채모집수탁수수료 Underwriting Fees on Bonds
사채발행차금-후순위사채 Discount on Subordinated Bonds
사채보증수수료 Guarantee Fees
사채이자 Interest on Bonds Payable
사채지급보증대지급금 Advance Payments on Acceptances and Guarantees of Bonds
상각채권추심이익 Gains on Recovery of Bad Debts
상품유가증권 Trading Securities
상품유가증권매매손실 Losses on Sale of Trading Securities
상품유가증권매매이익 Gains on Sale of Trading Securities
상품유가증권배당금수익 Dividends on Trading Securities
상품유가증권배당수익 Dividends on Trading Securities
상품유가증권상환손실 Losses on Retirement of Trading Securities
상품유가증권상환이익 Gains on Retirement of Trading Securities
상품유가증권이자 Interest on Trading Securities
상품유가증권처분손실 Losses on Sale of Trading Securities
상품유가증권처분이익 Gains on Sale of Trading Securities
상품유가증권평가손실 Losses on Valuation of Trading Securities
상품유가증권평가이익 Gains on Valuation of Trading Securities
선급리스자산 Advances for Acquisition of Assets to be Leased
선급리스자산기간이자수입 Interest Revenues on Advances for Acquisition of Assets to be Leased
선물거래예치금 Deposits for Futures and Options Transaction
선물매매손실 Losses on Sale of Futures
선물매매이익 Gains on Sale of Futures
선물옵션거래고객예탁금별도예치금 Deposits for Futures and Options Transaction for Customers
선물옵션거래예수금 Deposits for Futures and Options Transaction
선물옵션위탁매매증거금 Margin on Futures and Options
선물옵션자기거래예치금 Deposits for Futures and Options Transaction
선물정산손실 Losses on Settlement of Futures
선물정산이익 Gains on Settlement of Futures
세금과공과금 Taxes and Dues
소프트웨어 Software
송금수입수수료 Fees on Remittance
송금지급수수료 Fees on Remittance
수선유지비 Repairs and Maintenance Expenses
수수료비용 Fees Expenses
수수료수익 Fees Revenues
수익자예수금 Deposits for Beneficiaries
수익증권 Beneficiary Interest in Investment Funds
수익증권매매손실 Losses on Sale of Beneficiary Interest in Investment Funds
수익증권매매이익 Gains on Sale of Beneficiary Interest in Investment Funds
수익증권취급수수료 Fees on Beneficiary Interest in Investment Funds
수익증권평가손실 Losses on Valuation of Beneficiary Interest in Investment Funds
수익증권평가이익 Gains on Valuation of Beneficiary Interest in Investment Funds
수입경비 Expenses Recovered
수입담보금 Deposits Received for Margin Accounts
수입담보금 Deposits Received for Margin Accounts
수입보증료 Guarantee Fees
수입부금 Installment Deposits for the Loans Granted
수입임대료 Rental Revenues
수입잡이자 Miscellaneous Interest Revenues
수입제세 Taxes Withheld
수재보험금 Reinsurance Claims Paid
수재보험금환입 Refund of Reinsurance Claims Paid
수재보험료 Assumed Reinsurance Premium Revenues
수탁수수료 Brokerage Fees
신계약비 Deferred Acquisition Costs of New or Renewal Insurance Contracts
신계약비상각비 Amortization Expences on Deferred Acquisition Costs of New or Renewal Insurance Contracts
신기술금융자산 New Technology Financial Assets
신기술금융투자주식감액손실 Impairment Losses on New Technology Investment Securities 
신기술금융투자주식매출 Sales of New Technology Financial Investment
신기술금융투자주식매출원가 Cost of New Technology Investment Securities Sold
신용거래계좌설정보증금 Deoposits for Opening a Margin Account
신용거래융자금 Margin to Customers
신용거래융자이자 Interest on Margin Loans
신용공여금 Brokers' Loans
신용공여금대손충당금 Allowance for Doubtful Accounts
신용공여담보금 Guarantee Deposits in Fiduciary Loans
신용대출금 Unsecured Loans
신용카드관련수수료 Fees on Credit Cards
신용카드수입수수료 Fees on Credit Cards
신용카드채권 Credit Card Receivables
신용카드채권매출 Sale of Credit Card Receivables
신원보증금 Surety Guarantee for Stock Exchanges
신탁계정차 Borrowings from Trust Accounts
신탁보수 Fees on Trust Accounts
신탁업무운용손실 Losses on Trust Accounts
신탁업무운용수익 Fees on Trust Accounts
양도성예금증서 Certificate of Deposit
양도성예금증서거래손실 Losses on Transactions of Certificate of Deposit
양도성예금증서거래이익 Gains on Transactions of Certificate of Deposit
양도성예금증서경과이자 Accrued Interest on Certificate of Deposit
양도성예금증서이자 Interest on Certificate of Deposit
양도성예수금 Negotiable Certificate of Deposits
어음관련수수료 Fees on Notes
어음관리계좌관련수수료 Fees on CMA
어음관리계좌예수금 Deposits on CMA
어음관리계좌이자 Interest on CMA
어음관리계좌자산 CMA Assets
어음관리계좌지급이자 Interest on CMA
어음매매손실 Losses on Sale of CMA
어음할인료 Discount Charges on Notes
역외외화대출금 Off-shore Loans in Foreign Currency
역외외화투자유가증권 Off-shore Investment Securities in Foreign Currency
연료및유류대 Fuel & Gas Expenses
연불이자수익 Interest Revenues on Deferred Payment
연불채권 Loans for Deferred Payment
연수비 Training Expenses
연체료수입 Delinquent Charge Revenues
연합회차입금이자 Interest on Borrowings from Mutual Savings Association
영업권상각 Amortization Expenses on Goodwill
영업비용 Operating Expenses
영업수익 Operating Revenues
영업외잡손실 Miscellaneous Non-operating Losses
영업외잡이익 Miscellaneous Non-operating Gains
영업잡손실 Miscellaneous Operating Losses
영업잡이익 Miscellaneous Operating Revenues
예금 Due from Financial Institutions
예금보험료 Deposit Insurance Premium
예수금 Deposits
예수금이자 Interest on Deposits
예적금담보대출 Loans Secured by Deposits
예적금담보대출이자 Interest on Loans Secured by Deposits
예치금 Due from Financial Institutions
예치금이자 Interest on Due from Financial Institutions
예탁금 Deposits Provided
옵션매매손실 Losses on Sale of Options
옵션매매이익 Gains on Sale of Options
옵션평가손실 Losses on Valuation of Options
옵션평가이익 Gains on Valuation of Options
외국통화 Foreign Currency
외화금융리스채권 Capital Lease Payment Receivables in Foreign Currency
외화대출금 Loans in Foreign Currency
외화상품유가증권 Trading Securities in Foreign Currency
외화수탁금 Due to Bank of Korea in Foreign Currency
외화예금 Deposits in Foreign Currency
외화예수금 Deposits in Foreign Currency
외화예치금 Due from Financial Institutions in Foreign Currency
외화주식 Equity Securities in Foreign Currency
외화증권 Securities in Foreign Currency
외화증권수탁수수료 Brokerage Fees on Foreign Securities
외화증권인수및주선수수료 Underwriting Fees on Foreign Securities
외화차입금 Borrowings in Foreign Currency
외화채권 Bonds in Foreign Currency
외화투자유가증권 Investment Securities in Foreign Currency
외화환산대 Deferred Gains on Foreign Currency Translation
외화환산대환입 Reversal of Gains on Foreign Currency Translation
외화환산손실 Loss on Foreign Currency Translation
외화환산차 Deferred Losses on Foreign Currency Translation
외화환산차상각 Amortization Expenses on Deferred Losses on Foreign Currency Translation
외환거래손실 Losses on Foreign Currency Transaction
외환거래이익 Gains on Foreign Currency Transaction
외환차손 Loss on Foreign Currency Transaction
용역비 Service Contract Expenses
우리사주대여금이자 Interest on Loans to ESOP
우선대지급금 Advance Payments on Acceptances and Guarantees
운반및보관료 Freight Expenses and Custody Charges
운용리스감가상각비 Depreciation Expenses on Operating Lease Assets
운용리스료 Lease Expenses
운용리스수입 Operating Lease Revenues
운용리스자산 Operating Lease Assets
운용리스자산감가상각비 Depreciation Expenses on Operating Lease Assets 
운용리스자산처분손실 Loss on Disposition of Operating Lease Assets
운전자금대출 Loans for Working Capital 
운전자금수입이자 Interest Revenues on Working Capital Loans
운전자금채권 Loans for Working Capital 
원수보험금 Primary Claims
원수보험료 Primary Premium Revenues
원화금융리스채권 Capital Lease Payment Receivables in Won
원화대출금 Loans in Won
원화사채 Bonds Payable in Won
원화예수금 Deposits in Won
원화예치금 Due from Financial Institutions in Won
원화장기차입금 Long-term Borrowings in Won
원화차입금 Borrowings in Won
원화표시사채 Bonds in Won
위약손해배상공동기금 Collective Fund for Default Loss
위탁자예수금 Deposits for Brokerage
유가증권관련수수료 Fees Associated with Securities
유가증권담보대출금 Loans Secured by Securities
유가증권처분손실 Loss on Sale of Marketable Securities
유가증권평가손실 Loss on Valuation of Marketable Securities
유동성리스보증금 Current Portion of Lease Deposits
유동성역외외화장기차입금 Current Portion of Off-shore Long-term Borrowings in Foreign Currency
유동성원화표시사채 Current Portion of Bonds in Won
유동자산대손충당금 Allowance for Doubtful Accounts
유형자산 Property and Equipment
유형자산처분손실 Losses on Disposition of Property and Equipment
유형자산처분이익 Gains on Disposition of Property and Equipment
은행차입금 Borrowings from Banks
은행차입금이자 Interest on Borrowings from Banks
이연리스수익 Deferred Lease Revenues
이연리스수익환입 Reversal of Deferred Lease Revenues
이연외화환산손실 Deferred Losses on Foreign Currency Translation
이연외화환산손실상각 Amortization Expenses on Deferred Losses on Foreign Currency Translation
이연외화환산이익 Deferred Gains on Foreign Currency Translation
이자비용및지급수수료 Interest and Fees Expenses 
인수및주선수수료 Underwriting Fees
일반관리비 Administrative Expenses
일반자금대출 General Purpose Loans
일반자금대출이자 Interest on General Purpose Loans
일시불카드대급금 Receivables on Credit Card Sales
임대료수익 Rental Revenues
임차보증금 Leasehold Deposits Provided
자본 Stockholder's Equity
자산 Assets
자산수증이익 Gains on Assets Contributed
자유적립예금 Deposits with Flexible Installment
자유적립예금이자 Interest on Deposits with Flexible Installment
잡부채 Miscellaneous Liabilities
잡수익 Miscellaneous Revenues
잡자산 Miscellaneous Assets
장기선급수수료 Long-term Prepaid Expenses
장기선수금 Long-term Advances from Customers
장기성대여금 Long-term Loans
장기성대여금대손충당금 Allowance for Doubtful Accounts 
장기성대출금 Long-term Loans
장기성예금 Long-term Deposits
장기저축성보험료적립금 Reserve for Long-term Deposits
장기저축성보험료적립금전입액 Contribution to Reserve on Long-term Deposits
장기해약환급금 Long-term Surrender Refunds
장내옵션거래손실 Losses on Listed Options Transaction
장내옵션거래이익 Gains on Transaction of Listed Options 
장외거래수수료 Fees on OTC Transaction
장외파생상품거래손실 Losses on OTC Derivatives Transactions
장외파생상품거래이익 Gains on OTC Derivatives Transactions
장외파생상품매매손실 Losses on Sale of OTC Derivatives
장외파생상품매매이익 Gains on Sale of OTC Derivatives
장외파생상품평가손실 Losses on Valuation of OTC Derivatives
장외파생상품평가이익 Gains on Valuation of OTC Derivatives
재리스실현수입 Release Revenues
재보험금 Reinsurance Benefits Received
재보험금수익 Reinsurance Revenues
재보험금환급 Refund of Reinsurance Claims Recovered
재보험료 Reinsurance Premium
재보험료비용 Reinsurance Premium
재산관리비 Property Maintenance Expenses
재할인어음이자 Interest on Bills Discounted
저축자예수금 Deposits for Savings Accounts
적격증권 Monetary Stabilization Bonds
적금예치금 Installment Deposits
전대리스장기미지금금 Long-term Sub-lease Payable
전력및수도료 Utility Expenses
전산업무비 Electronic Data Processing Expenses
전산운용비 Electronic Data Processing Expenses
전환권조정계정 Conversion Rights Adjustment
정기예금 Time Deposits
정기예금이자 Interest on Time Deposits
정기예치금 Time Deposits
정기적금 Installment Deposits
정기적금이자 Interest on Installment Deposits
제가입권 Other Deposits Provided
제세금예수금 Taxes Withheld
조건부대출금 Conditional Loans
조건부예수금 Deposits for Repurchase Transaction
조사연구비 Research Expenses
조합출자금 Investment in Partnership
종업원대여금이자 Interest on Loans to Employees
종업원장기대여금 Long-term Loans to Employees
종업원지주대여금 Short-term Loans to Stockholders, Executives, and Employees
종합통장대출 Consumer Loans
종합통장대출이자 Interest on Consumer Loans
주가지수옵션 Stock Index Options
주식 Equity Securities
주식매매손실 Losses on Sale of Equity Securities
주식매매이익 Gains on Sale of Equity Securities
주식평가손실 Losses on Valuation of Equity Securities
주식평가이익 Gains on Valuation of Equity Securities
주택자금융자금 Loans for Employee Housing
주택자금융자금이자 Interest on Loans for Employee Housing
주택할부금융채권 Loans for Housing Installment Credit 
중도해지수수료 Fees on Early Withdrawal
증권거래준비금 Legal Appropriated Retained Earnings  for Losses in Security Industry
증권거래책임준비금 Legal Appropriated Retained Earnings  for Accidental Losses in Security Industry
증권매매손실준비금 Legal Appropriated Retained Earnings  for Trading Losses in Security Industry
증권미수금 Fail to Deliver
증금예치금이자 Interest on Deposits with KSFC
증금차입금 Borrowings from KSFC
증금차입금이자 Interest on Borrowings from KSFC
증서대출금 Loans with Written Instruments
증서대출이자수익 Interest Revenues on Written Instruments Loans
증시안정기금출자금평가손실 Losses on Valuation of Stock Market Stabilization Fund
증시안정기금출자금평가이익 Gains on Valuation of Stock Market Stabilization Fund
증시안정기금평가이익 Gains on Valuation of Stock Market Stabilization Fund
지급보증대지급금 Advance Payments on Acceptances and Guarantees
지급보증대출금 Advance Payments on Acceptances and Guarantees
지급보증충당금 Allowance for Acceptances and Guarantees
지급보증충당금전입액 Contribution to Allowance for Acceptances and Guarantees
지급보증충당금환입 Reversal of Allowance for Acceptances and Guarantees
지급보증충당금환입액 Reversal of Allowance for Acceptances and Guarantees
지급이자 Interest Expenses
지급준비금 Reserve for Outstanding Claims
지급준비금전입액 Contribution to Reserve for Outstanding Claims
지급준비금환입액 Reversal of Reserve for Outstanding Claims
지급준비예치금 Reserve Deposits
지분법평가손실 Equity Loss on Investments
지준유가증권 Securities Secured for Reserve
집기비품 Office Equipment
차량비 Vehicles Expenses
차입금 Borrowings
차입금이자 Interest on Borrowings
채권경과이자 Accrued Interest on Bonds
채권매매손실 Losses on Sale of Bonds
채권매매이익 Gains on Sale of Bonds
채권시장안정기금출자금 Investment in Bond Market Stabilization Fund
채권안정기금출자금평가이익 Gains on Valuation of Bond Market Stabilization Fund
채권이자 Interest on Bonds
채권평가손실 Losses on Valuation of Bonds
채권평가이익 Gains on Valuation of Bonds
채무면제이익 Gains from Liabilities Exempted
책임준비금 Insurance Reserve
책임준비금전입액 Contribution to Insurance Reserve
책임준비금환입액 Reversal of Insurance Reserve
처분손실충당금 Allowance for Doubtful Accounts
청약예치금 Subscription Deposits
청약자예수금 Subscription Deposits
추심지급수수료 Fees on Collection 
출자전환채권 Receivables Convertible to Equity Securities
출재보험준비금 Reserve Adjustment Account for Reinsurance Ceded
카드론  Credit Card Loans 
카드자산 Credit Card Service Assets 
콜론 Call Loans
콜론이자 Interest on Call Loans
콜머니 Call Money
콜머니이자 Interest on Call Money
통화선도거래이익 Gains on Foreign Exchange Forward Transaction
통화선도평가이익 Gains on Valution of Foreign Exchange Forward Contracts
통화스왑수입이자 Interest Income on Foreign Currency Swap
통화스왑지급이자 Interest on Foreign Currency Swap
퇴직신탁 Retirement Trust Accounts
투자부동산처분이익 Gains on Disposition of Real-estate Investment
투자상담사수수료 Investment Consulting Fees
투자수익증권 Beneficiary Interest in Investment Funds
투자수익증권감액손실 Impairment Losses on Beneficiary Interest in Investment Funds
투자영업잡손실 Miscellaneous Losses
투자영업잡이익 Miscellaneous Gains
투자유가증권감액손실환입 Reversal of Impairment Losses on Investment Securities
투자유가증권배당금 Dividends on Investment Securities
투자유가증권배당수익 Dividends on Investment Securities
투자유가증권이자 Interest on Investment Securities
투자유가증권평가이익손실 Gains/Losses on Valuation of Investment Securities
투자자산처분손실 Loss on Disposition of Investments
투자주식감액손실환입 Reversal of Impairment Losses on Equity Securities
투자주식처분손실 Loss on Sale of Investment Securities
투자주식처분이익 Gains on Sale of Investment Securities 
투자주식평가손실 Losses on Valuation of Investment Securities
투자채권감액손실 Impairment Losses on Investment Bonds
투자채권감액손실환입 Recovery of Impairment Losses on Investment Bonds
투자출자금 Equity Investments
특수채 Special Purpose Bonds
파생금융상품거래손 Losses on Derivatives Transaction
파생금융상품거래손실 Losses on Derivatives Transaction
파생금융상품거래익 Gains on Derivatives Transaction
파생금융상품관련비용 Losses on Derivatives Transaction
파생금융상품평가손실 Losses on Valuation of Derivatives 
파생금융상품평가익 Gains on Valuation of Derivatives
파생금융상품평가조정 Valuation Adjustment for Financial Derivatives
파생금융상품평가조정 Valuation Adjustment for Financial Derivatives
파생상품거래이익 Gains on Derivatives Transaction
파생상품관련이익 Gains on Derivatives Transaction
파생상품평가손실 Loss on Valuation of Derivatives
파생상품평가조정 Valuation Adjustment for Financial Derivatives
파생상품평가조정 Valuation Adjustment for Financial Derivatives
파생상품평가조정 Valuation Adjustment for Financial Derivatives
팩토링매입채권 Factoring Receivables
팩토링수입이자 Interest Revenues on Factoring
팩토링채권 Factoring Receivables
팩토링채권미지급금 Factoring Payables
표지어음예수금 Issued Notes
표지어음예수금이자 Interest on Issued Notes
할부금융이자 Interest Revenues on Installment Credit
할부금융채권 Loans for Installment Credit 
할부카드대급금 Receivables on Credit Card Instalment Sales
할인 및 매입어음 Notes Discounted and Purchased
할인발행차금 Discount on Bonds 
할인어음 Notes Discounted
할인어음매매익 Gains on Sale of Notes Discounted
해약환급금 Cancellation Refund Received
해약환급금환입 Return of Cancellation Refund Received
해외사업환산대차 Cumulative Effect of Foreign Currency Translation
해외선물거래손실 Losses on Foreign Futures Transaction
해외유가증권 Overseas Trading Securities
해지리스수입 Lease Cancellation Revenues
현·예금및예치금 Cash and Due from Financial Institutions
현금 Cash
현금과예금 Cash and Due from Financial Institutions
현금및예치금 Cash and Due from Financial Institutions
현금서비스 Cash Payments
환매조건부채권매도 Bonds Sold under Repurchase Agreements
환매조건부채권매도이자 Interest on Bonds Sold under Repurchase Agreements
환매조건부채권매수 Bonds Purchased under Repurchase Agreements
환매조건부채권매수이자 Interest on Bonds Purchased under Repurchase Agreements
회사채 Corporate Bonds
회의비 Conference Expenses
후순위사채 Subordinated Bonds
후순위차입금 Subordinated Borrowings
TRS스왑수입이자

Interest on TRS Swap

알파벳 순

미지급금

Accounts Payable

미수금

Accounts Receivable

채권경과이자

Accrued Interest on Bonds

양도성예금증서경과이자

Accrued Interest on Certificate of Deposit

일반관리비

Administrative Expenses

사채지급보증대지급금

Advance Payments on Acceptances and Guarantees of Bonds

지급보증대출금

Advance Payments on Acceptances and Guarantees

지급보증대지급금

Advance Payments on Acceptances and Guarantees

대지급금

Advance Payments on Acceptances and Guarantees

우선대지급금

Advance Payments on Acceptances and Guarantees

가수보험료

Advance Premiums Received

선급리스자산

Advances for Acquisition of Assets to be Leased

보증채무대지급금

Advances for Customers

사고대지급금

Advances Payments on Loss Compensations

지급보증충당금

Allowance for Acceptances and Guarantees

리스자산처분손실충당금

Allowance for Disposition Losses of Leased Assets

처분손실충당금

Allowance for Doubtful Accounts

고정자산대손충당금

Allowance for Doubtful Accounts

대지급금대손충당금

Allowance for Doubtful Accounts

사모사채대손충당금

Allowance for Doubtful Accounts

유동자산대손충당금

Allowance for Doubtful Accounts

부도채권대손충당금

Allowance for Doubtful Accounts

부도어음대손충당금

Allowance for Doubtful Accounts

장기성대여금대손충당금

Allowance for Doubtful Accounts

단기대여금대손충당금

Allowance for Doubtful Accounts

미수수익대손충당금

Allowance for Doubtful Accounts

미수금대손충당금

Allowance for Doubtful Accounts

신용공여금대손충당금

Allowance for Doubtful Accounts

신계약비상각비

Amortization Expences on Deferred Acquisition Costs of New or Renewal Insurance Contracts

외화환산차상각

Amortization Expenses on Deferred Losses on Foreign Currency Translation

이연외화환산손실상각

Amortization Expenses on Deferred Losses on Foreign Currency Translation

영업권상각

Amortization Expenses on Goodwill

무형자산상각

Amortization Expenses on Intangible Assets

기업발전적립금

Appropriated Retained Earnings for Business Improvement

부과금

Assessments and Dues

자산

Assets

수재보험료

Assumed Reinsurance Premium Revenues

부대시설

Auxiliary Facilities

투자수익증권

Beneficiary Interest in Investment Funds

수익증권

Beneficiary Interest in Investment Funds

부실채권정리기금출연금

Beneficiary Interest in Restructuring Fund

매입외환

Bills Bought in Foreign Currency

매입어음

Bills Bought in Won

매출어음

Bills Sold

외화채권

Bonds in Foreign Currency

원화표시사채

Bonds in Won

원화사채

Bonds Payable in Won

환매조건부채권매수

Bonds Purchased under Repurchase Agreements

금융채

Bonds Receivable from Financial Institutions

환매조건부채권매도

Bonds Sold under Repurchase Agreements

은행차입금

Borrowings from Banks

금융기관차입금

Borrowings from Financial Institutions

증금차입금

Borrowings from KSFC

구분계정차

Borrowings from Separate Accounts

신탁계정차

Borrowings from Trust Accounts

외화차입금

Borrowings in Foreign Currency

원화차입금

Borrowings in Won

차입금

Borrowings

외화증권수탁수수료

Brokerage Fees on Foreign Securities

수탁수수료

Brokerage Fees

신용공여금

Brokers' Loans

콜론

Call Loans

콜머니

Call Money

해약환급금

Cancellation Refund Received

외화금융리스채권

Capital Lease Payment Receivables in Foreign Currency

원화금융리스채권

Capital Lease Payment Receivables in Won

현금과예금

Cash and Due from Financial Institutions

현금및예치금

Cash and Due from Financial Institutions

현·예금및예치금

Cash and Due from Financial Institutions

현금서비스

Cash Payments

현금

Cash

양도성예금증서

Certificate of Deposit

보험금비용

Claims Paid

어음관리계좌자산

CMA Assets

위약손해배상공동기금

Collective Fund for Default Loss

조건부대출금

Conditional Loans

회의비

Conference Expenses

종합통장대출

Consumer Loans

개인대출채권

Consumer Loans

지급보증충당금전입액

Contribution to Allowance for Acceptances and Guarantees

책임준비금전입액

Contribution to Insurance Reserve

기금출연금

Contribution to Miscellaneous Funds

비상위험준비금전입액

Contribution to Reserve for Contingency

지급준비금전입액

Contribution to Reserve for Outstanding Claims

계약자배당준비금전입액

Contribution to Reserve for Participating Policyholders' Dividends

장기저축성보험료적립금전입액

Contribution to Reserve on Long-term Deposits

계약자이익배당준비금전입액

Contribution to Unallocated Divisible Surplus to Future Policyholders

미경과보험료적립금전입액

Contribution To Unearned Premium Reserve

전환권조정계정

Conversion Rights Adjustment

회사채

Corporate Bonds

신기술금융투자주식매출원가

Cost of New Technology Investment Securities Sold

카드론

Credit Card Loans

신용카드채권

Credit Card Receivables

카드자산

Credit Card Service Assets

해외사업환산대차

Cumulative Effect of Foreign Currency Translation

당좌예금

Current Deposits

당좌예치금

Current Deposits

유동성원화표시사채

Current Portion of Bonds in Won

유동성리스보증금

Current Portion of Lease Deposits

유동성역외외화장기차입금

Current Portion of Off-shore Long-term Borrowings in Foreign Currency

고객예수금

Customers' Deposits

신계약비

Deferred Acquisition Costs of New or Renewal Insurance Contracts

이연외화환산이익

Deferred Gains on Foreign Currency Translation

외화환산대

Deferred Gains on Foreign Currency Translation

이연리스수익

Deferred Lease Revenues

외화환산차

Deferred Losses on Foreign Currency Translation

이연외화환산손실

Deferred Losses on Foreign Currency Translation

미상환융자금

Delay Margin

연체료수입

Delinquent Charge Revenues

신용거래계좌설정보증금

Deoposits for Opening a Margin Account

예금보험료

Deposit Insurance Premium

수익자예수금

Deposits for Beneficiaries

위탁자예수금

Deposits for Brokerage

선물옵션거래고객예탁금별도예치금

Deposits for Futures and Options Transaction for Customers

선물옵션거래예수금

Deposits for Futures and Options Transaction

선물거래예치금

Deposits for Futures and Options Transaction

선물옵션자기거래예치금

Deposits for Futures and Options Transaction

조건부예수금

Deposits for Repurchase Transaction

저축자예수금

Deposits for Savings Accounts

외화예금

Deposits in Foreign Currency

외화예수금

Deposits in Foreign Currency

원화예수금

Deposits in Won

어음관리계좌예수금

Deposits on CMA

보통예치금

Deposits on Demand

보통예금

Deposits on Demand

예탁금

Deposits Provided

수입담보금

Deposits Received for Margin Accounts

수입담보금

Deposits Received for Margin Accounts

자유적립예금

Deposits with Flexible Installment

근로자우대저축

Deposits with Tax Benefit

예수금

Deposits

운용리스감가상각비

Depreciation Expenses on Operating Lease Assets

운용리스자산감가상각비

Depreciation Expenses on Operating Lease Assets

부동산감가상각비

Depreciation Expenses on Property

렌탈자산상각비

Depreciation Expenses on Rental Assets

미수배당금

Devidends Receivable

어음할인료

Discount Charges on Notes

할인발행차금

Discount on Bonds

미경과이자

Discount on Notes Payable

사채발행차금-후순위사채

Discount on Subordinated Bonds

별도적립금

Discretionary Appropriated Retained Earnings

부도채권

Dishonored Receivables

분배금수익

Distribution Income from Investment Funds

투자유가증권배당수익

Dividends on Investment Securities

투자유가증권배당금

Dividends on Investment Securities

상품유가증권배당금수익

Dividends on Trading Securities

상품유가증권배당수익

Dividends on Trading Securities

미지급내국환채무

Domestic Exchanges Payable

고객예탁금별도예치금

Due from Financial Institions for Customers' Accounts

외화예치금

Due from Financial Institutions in Foreign Currency

원화예치금

Due from Financial Institutions in Won

예금

Due from Financial Institutions

예치금

Due from Financial Institutions

외화수탁금

Due to Bank of Korea in Foreign Currency

전산업무비

Electronic Data Processing Expenses

전산운용비

Electronic Data Processing Expenses

투자출자금

Equity Investments

지분법평가손실

Equity Loss on Investments

외화주식

Equity Securities in Foreign Currency

주식

Equity Securities

교육세

Excise Tax for Education

수입경비

Expenses Recovered

팩토링채권미지급금

Factoring Payables

팩토링매입채권

Factoring Receivables

팩토링채권

Factoring Receivables

증권미수금

Fail to Deliver

유가증권관련수수료

Fees Associated with Securities

수수료비용

Fees Expenses

구분계정수입수수료

Fees from Separate Accounts

수익증권취급수수료

Fees on Beneficiary Interest in Investment Funds

어음관리계좌관련수수료

Fees on CMA

추심지급수수료

Fees on Collection

신용카드관련수수료

Fees on Credit Cards

신용카드수입수수료

Fees on Credit Cards

중도해지수수료

Fees on Early Withdrawal

보증료

Fees on Guarrantee

대출관련수수료

Fees on Loans

어음관련수수료

Fees on Notes

장외거래수수료

Fees on OTC Transaction

송금지급수수료

Fees on Remittance

송금수입수수료

Fees on Remittance

신탁업무운용수익

Fees on Trust Accounts

신탁보수

Fees on Trust Accounts

미수수수료

Fees Receivable

수수료수익

Fees Revenues

구분계정지급수수료

Fees to Separate Accounts

금융자산

Financial Assets

금융수수료

Financial Fees Expenses

비업무용건물

Forclosed and Other Buildings

비업무용토지

Forclosed and Other Land

비업무용자산

Foreclosed and Other Properties

외국통화

Foreign Currency

운반및보관료

Freight Expenses and Custody Charges

연료및유류대

Fuel & Gas Expenses

경상이익

Gains Before Extraordinary Gains/Losses and Income Taxes

채무면제이익

Gains from Liabilities Exempted

자산수증이익

Gains on Assets Contributed

파생상품관련이익

Gains on Derivatives Transaction

파생금융상품거래익

Gains on Derivatives Transaction

파생상품거래이익

Gains on Derivatives Transaction

리스자산처분이익

Gains on Disposition of Lease Assets

유형자산처분이익

Gains on Disposition of Property and Equipment

투자부동산처분이익

Gains on Disposition of Real-estate Investment

렌탈자산처분이익

Gains on Disposition of Rental Assets

외환거래이익

Gains on Foreign Currency Transaction

통화선도거래이익

Gains on Foreign Exchange Forward Transaction

장외파생상품거래이익

Gains on OTC Derivatives Transactions

상각채권추심이익

Gains on Recovery of Bad Debts

상품유가증권상환이익

Gains on Retirement of Trading Securities

수익증권매매이익

Gains on Sale of Beneficiary Interest in Investment Funds

채권매매이익

Gains on Sale of Bonds

기업융통어음매매이익

Gains on Sale of Commercial Papers

주식매매이익

Gains on Sale of Equity Securities

선물매매이익

Gains on Sale of Futures

투자주식처분이익

Gains on Sale of Investment Securities

리스자산매매익

Gains on Sale of Leased Assets

대출채권매각이익

Gains on Sale of Loans

할인어음매매익

Gains on Sale of Notes Discounted

옵션매매이익

Gains on Sale of Options

장외파생상품매매이익

Gains on Sale of OTC Derivatives

상품유가증권매매이익

Gains on Sale of Trading Securities

상품유가증권처분이익

Gains on Sale of Trading Securities

선물정산이익

Gains on Settlement of Futures

매도상품유가증권매매익

Gains on Short Sale

장내옵션거래이익

Gains on Transaction of Listed Options

양도성예금증서거래이익

Gains on Transactions of Certificate of Deposit

수익증권평가이익

Gains on Valuation of Beneficiary Interest in Investment Funds

채권안정기금출자금평가이익

Gains on Valuation of Bond Market Stabilization Fund

채권평가이익

Gains on Valuation of Bonds

파생금융상품평가익

Gains on Valuation of Derivatives

주식평가이익

Gains on Valuation of Equity Securities

옵션평가이익

Gains on Valuation of Options

장외파생상품평가이익

Gains on Valuation of OTC Derivatives

증시안정기금평가이익

Gains on Valuation of Stock Market Stabilization Fund

증시안정기금출자금평가이익

Gains on Valuation of Stock Market Stabilization Fund

상품유가증권평가이익

Gains on Valuation of Trading Securities

통화선도평가이익

Gains on Valution of Foreign Exchange Forward Contracts

투자유가증권평가이익손실

Gains/Losses on Valuation of Investment Securities

일반자금대출

General Purpose Loans

대리점

Government Account

국공채

Government Bonds

단체보험예치금

Group Retirement Deposits

신용공여담보금

Guarantee Deposits in Fiduciary Loans

수입보증료

Guarantee Fees

사채보증수수료

Guarantee Fees

투자수익증권감액손실

Impairment Losses on Beneficiary Interest in Investment Funds

투자채권감액손실

Impairment Losses on Investment Bonds

신기술금융투자주식감액손실

Impairment Losses on New Technology Investment Securities

구상이익

Indemnity Gains

구상채권

Indemnity Receivables

수입부금

Installment Deposits for the Loans Granted

적금예치금

Installment Deposits

정기적금

Installment Deposits

보험미지급금

Insurance Claims Payable

리스자산보험료

Insurance Premium for Leased Assets

렌탈자산보험료

Insurance Premium for Rental Assets

보험미수금

Insurance Receivables

책임준비금

Insurance Reserve

이자비용및지급수수료

Interest and Fees Expenses

지급이자

Interest Expenses

통화스왑수입이자

Interest Income on Foreign Currency Swap

당좌차월이자

Interest on Bank Overdrafts

재할인어음이자

Interest on Bills Discounted

사채이자

Interest on Bonds Payable

환매조건부채권매수이자

Interest on Bonds Purchased under Repurchase Agreements

환매조건부채권매도이자

Interest on Bonds Sold under Repurchase Agreements

채권이자

Interest on Bonds

은행차입금이자

Interest on Borrowings from Banks

금융기관차입금이자

Interest on Borrowings from Financial Institutions

증금차입금이자

Interest on Borrowings from KSFC

연합회차입금이자

Interest on Borrowings from Mutual Savings Association

차입금이자

Interest on Borrowings

콜론이자

Interest on Call Loans

콜머니이자

Interest on Call Money

양도성예금증서이자

Interest on Certificate of Deposit

어음관리계좌이자

Interest on CMA

어음관리계좌지급이자

Interest on CMA

기업융통어음이자

Interest on Commercial Papers

종합통장대출이자

Interest on Consumer Loans

고객예탁금이용료

Interest on Customers' Deposit

보통예금이자

Interest on Deposits on Demand

자유적립예금이자

Interest on Deposits with Flexible Installment

증금예치금이자

Interest on Deposits with KSFC

근로자우대저축이자

Interest on Deposits with Tax Benefit

예수금이자

Interest on Deposits

예치금이자

Interest on Due from Financial Institutions

금융기관예치금이자

Interest on Due from Financial Institutions

통화스왑지급이자

Interest on Foreign Currency Swap

일반자금대출이자

Interest on General Purpose Loans

부금이자

Interest on Installment Deposits

정기적금이자

Interest on Installment Deposits

투자유가증권이자

Interest on Investment Securities

표지어음예수금이자

Interest on Issued Notes

리스채권이자

Interest on Lease Payment Receivables

금융리스이자

Interest on Lease Payment Receivables

주택자금융자금이자

Interest on Loans for Employee Housing

부금급부이익

Interest on Loans on Installment Deposits

예적금담보대출이자

Interest on Loans Secured by Deposits

종업원대여금이자

Interest on Loans to Employees

우리사주대여금이자

Interest on Loans to ESOP

계약금액내대출이자

Interest on Loans under Credit Line

대출금이자

Interest on Loans

대출채권이자

Interest on Loans

신용거래융자이자

Interest on Margin Loans

대지급금이자

Interest on Payment for Acceptances and Guarantees

정기예금이자

Interest on Time Deposits

상품유가증권이자

Interest on Trading Securities

TRS스왑수입이자

Interest on TRS Swap

미수신용거래융자이자

Interest Receivables on Delay Margin

미수이자

Interest Receivables

미수채권이자

Interest Receivables

선급리스자산기간이자수입

Interest Revenues on Advances for Acquisition of Assets to be Leased

연불이자수익

Interest Revenues on Deferred Payment

팩토링수입이자

Interest Revenues on Factoring

할부금융이자

Interest Revenues on Installment Credit

대출금이자수익

Interest Revenues on Loans

운전자금수입이자

Interest Revenues on Working Capital Loans

증서대출이자수익

Interest Revenues on Written Instruments Loans

투자상담사수수료

Investment Consulting Fees

채권시장안정기금출자금

Investment in Bond Market Stabilization Fund

조합출자금

Investment in Partnership

외화투자유가증권

Investment Securities in Foreign Currency

표지어음예수금

Issued Notes

해지리스수입

Lease Cancellation Revenues

운용리스료

Lease Expenses

금융리스채권

Lease Payment Receivables under Capital Lease

리스료수입

Lease Revenues

임차보증금

Leasehold Deposits Provided

리스보증금

Leasehold Deposits Provided

증권거래책임준비금

Legal Appropriated Retained Earningsfor Accidental Losses in Security Industry

증권거래준비금

Legal Appropriated Retained Earningsfor Losses in Security Industry

증권매매손실준비금

Legal Appropriated Retained Earningsfor Trading Losses in Security Industry

부채

Liabilities

연불채권

Loans for Deferred Payment

주택자금융자금

Loans for Employee Housing

주택할부금융채권

Loans for Housing Installment Credit

할부금융채권

Loans for Installment Credit

운전자금채권

Loans for Working Capital

운전자금대출

Loans for Working Capital

외화대출금

Loans in Foreign Currency

원화대출금

Loans in Won

부금급부금

Loans on Installment Deposits

예적금담보대출

Loans Secured by Deposits

부동산담보대출금

Loans Secured by Real-estate

유가증권담보대출금

Loans Secured by Securities

계약금액내대출

Loans under Credit Line

기일경과증서대출금

Loans with Past-due Written Instruments

증서대출금

Loans with Written Instruments

대출채권

Loans

대출금

Loans

매수주가지수옵션

Long Position on Stock Index Options

장기선수금

Long-term Advances from Customers

원화장기차입금

Long-term Borrowings in Won

가계장기저축

Long-term Deposits for Household

장기성예금

Long-term Deposits

종업원장기대여금

Long-term Loans to Employees

장기성대여금

Long-term Loans

장기성대출금

Long-term Loans

장기선급수수료

Long-term Prepaid Expenses

전대리스장기미지금금

Long-term Sub-lease Payable

장기해약환급금

Long-term Surrender Refunds

투자자산처분손실

Loss on Disposition of Investments

리스자산처분손실

Loss on Disposition of Leased Assets

운용리스자산처분손실

Loss on Disposition of Operating Lease Assets

렌탈자산처분손실

Loss on Disposition of Rental Assets

외환차손

Loss on Foreign Currency Transaction

외화환산손실

Loss on Foreign Currency Translation

보증손실

Loss on Guarantee

투자주식처분손실

Loss on Sale of Investment Securities

유가증권처분손실

Loss on Sale of Marketable Securities

파생상품평가손실

Loss on Valuation of Derivatives

유가증권평가손실

Loss on Valuation of Marketable Securities

파생금융상품거래손실

Losses on Derivatives Transaction

파생금융상품거래손

Losses on Derivatives Transaction

파생금융상품관련비용

Losses on Derivatives Transaction

유형자산처분손실

Losses on Disposition of Property and Equipment

외환거래손실

Losses on Foreign Currency Transaction

해외선물거래손실

Losses on Foreign Futures Transaction

장내옵션거래손실

Losses on Listed Options Transaction

장외파생상품거래손실

Losses on OTC Derivatives Transactions

상품유가증권상환손실

Losses on Retirement of Trading Securities

수익증권매매손실

Losses on Sale of Beneficiary Interest in Investment Funds

채권매매손실

Losses on Sale of Bonds

어음매매손실

Losses on Sale of CMA

기업융통어음매매손실

Losses on Sale of Commercial Papers

주식매매손실

Losses on Sale of Equity Securities

선물매매손실

Losses on Sale of Futures

대출채권매각손실

Losses on Sale of Loans

옵션매매손실

Losses on Sale of Options

장외파생상품매매손실

Losses on Sale of OTC Derivatives

상품유가증권매매손실

Losses on Sale of Trading Securities

상품유가증권처분손실

Losses on Sale of Trading Securities

선물정산손실

Losses on Settlement of Futures

양도성예금증서거래손실

Losses on Transactions of Certificate of Deposit

신탁업무운용손실

Losses on Trust Accounts

수익증권평가손실

Losses on Valuation of Beneficiary Interest in Investment Funds

채권평가손실

Losses on Valuation of Bonds

파생금융상품평가손실

Losses on Valuation of Derivatives

주식평가손실

Losses on Valuation of Equity Securities

투자주식평가손실

Losses on Valuation of Investment Securities

옵션평가손실

Losses on Valuation of Options

장외파생상품평가손실

Losses on Valuation of OTC Derivatives

증시안정기금출자금평가손실

Losses on Valuation of Stock Market Stabilization Fund

상품유가증권평가손실

Losses on Valuation of Trading Securities

건물지대관리비

Maintenance Expenses for Land & Buildings

부동산관리비

Maintenance Expenses on Real-estate Investments

선물옵션위탁매매증거금

Margin on Futures and Options

신용거래융자금

Margin to Customers

잡자산

Miscellaneous Assets

기타영업잡비용

Miscellaneous Expenses

투자영업잡이익

Miscellaneous Gains

수입잡이자

Miscellaneous Interest Revenues

잡부채

Miscellaneous Liabilities

투자영업잡손실

Miscellaneous Losses

영업외잡이익

Miscellaneous Non-operating Gains

영업외잡손실

Miscellaneous Non-operating Losses

영업잡손실

Miscellaneous Operating Losses

영업잡이익

Miscellaneous Operating Revenues

잡수익

Miscellaneous Revenues

적격증권

Monetary Stabilization Bonds

양도성예수금

Negotiable Certificate of Deposits

당기순손실

Net Loss

신기술금융자산

New Technology Financial Assets

할인 및 매입어음

Notes Discounted and Purchased

할인어음

Notes Discounted

발행어음

Notes Payable

관리어음

Notes Receivable

기구비품

Office Equipment

동산

Office Equipment

집기비품

Office Equipment

역외외화투자유가증권

Off-shore Investment Securities in Foreign Currency

역외외화대출금

Off-shore Loans in Foreign Currency

영업비용

Operating Expenses

사업비

Operating Expenses

운용리스자산

Operating Lease Assets

운용리스수입

Operating Lease Revenues

영업수익

Operating Revenues

기타준비금

Other Appropriated Retained Earnings

기타자산

Other Assets

기타의유동자산

Other Current Assets

그밖의 기타유동자산

Other Current Assets

그밖의 기타유동부채

Other Current Liabilities

제가입권

Other Deposits Provided

기타예금

Other Due from Financial Institutions

기타예치금

Other Due from Financial Institutions

기타수수료

Other Fees

기타수입수수료

Other Fees

기타지급수수료

Other Fees

기타금융채권

Other Financial Receivables

기타의무형자산

Other Intangible Assets

기타지급이자

Other Interest Expenses

기타수입이자

Other Interest Revenues

기타이자

Other Interest Revenues

기타부채

Other Liabilities

기타대출금

Other Loans

그밖의 기타고정부채

Other Long-term Liabilities

기타잡부채

Other Miscellaneous Liabilities

그밖의 기타고정자산

Other Non-current Assets

기타고정자산

Other Non-current Assets

기타영업비용

Other Operating Expenses

기타영업이익

Other Operating Revenues

기타영업수익

Other Operating Revenues

기타카드대급금

Other Receivables On Credit Card

기타매도유가증권

Other Securities Sold

기타유가증권

Other Securities

기타의유형자산

Other Tangible Assets

기타이자

Others

그밖의기타자산

Others

기타이자비용

Others

그밖의기타영업수익

Others

기타이자수익

Others

기타

Others

해외유가증권

Overseas Trading Securities

개인연금지급금

Paid Annuities

기일경과어음

Past-due Notes Receivable

보험약관대출금

Policy Loans

계약자지분조정

Policy Reserve Adjustment

배당금비용

Policyholder Dividends

보험료수익

Premium Revenues

부가세대급금

Prepaid Value Added Tax

원수보험금

Primary Claims

원수보험료

Primary Premium Revenues

사모사채

Privately Placed Bonds

모집권유비

Promotional Expenses

유형자산

Property and Equipment

재산관리비

Property Maintenance Expenses

단체퇴직보험충당금

Provision for Severance Benefits

출자전환채권

Receivables Convertible to Equity Securities

미회수내국환채권

Receivables from Inter-bank Fund Transfer

할부카드대급금

Receivables on Credit Card Instalment Sales

일시불카드대급금

Receivables on Credit Card Sales

투자채권감액손실환입

Recovery of Impairment Losses on Investment Bonds

보험금환입

Refund of Claims Paid

수재보험금환입

Refund of Reinsurance Claims Paid

재보험금환급

Refund of Reinsurance Claims Recovered

만기환급금

Refunds on Maturity

등기소송비

Registration and Legal Fees

재보험금

Reinsurance Benefits Received

수재보험금

Reinsurance Claims Paid

재보험료비용

Reinsurance Premium

재보험료

Reinsurance Premium

재보험금수익

Reinsurance Revenues

재리스실현수입

Release Revenues

렌탈자산

Rental Assets

렌탈보증금

Rental Deposits Provided

수입임대료

Rental Revenues

임대료수익

Rental Revenues

렌탈수입

Rental Revenues

수선유지비

Repairs and Maintenance Expenses

조사연구비

Research Expenses

출재보험준비금

Reserve Adjustment Account for Reinsurance Ceded

지급준비예치금

Reserve Deposits

비상위험준비금

Reserve for Contingency

장기저축성보험료적립금

Reserve for Long-term Deposits

지급준비금

Reserve for Outstanding Claims

계약자배당준비금

Reserve for Participating Policyholders' Dividends

퇴직신탁

Retirement Trust Accounts

해약환급금환입

Return of Cancellation Refund Received

지급보증충당금환입

Reversal of Allowance for Acceptances and Guarantees

지급보증충당금환입액

Reversal of Allowance for Acceptances and Guarantees

이연리스수익환입

Reversal of Deferred Lease Revenues

외화환산대환입

Reversal of Gains on Foreign Currency Translation

투자주식감액손실환입

Reversal of Impairment Losses on Equity Securities

투자유가증권감액손실환입

Reversal of Impairment Losses on Investment Securities

책임준비금환입액

Reversal of Insurance Reserve

리스자산처분손실충당금환입

Reversal of Loss on Disposition of Lease Assets

대여자산처분손실충당금환입

Reversal of Loss on Disposition of Lease Assets

지급준비금환입액

Reversal of Reserve for Outstanding Claims

계약자배당준비금환입액

Reversal of Reserve for Participating Policyholders' Dividends

신용카드채권매출

Sale of Credit Card Receivables

신기술금융투자주식매출

Sales of New Technology Financial Investment

외화증권

Securities in Foreign Currency

지준유가증권

Securities Secured for Reserve

매도유가증권

Securities Sold

공탁금

Security Deposits

구분계정자산

Separate Account Assets

구분계정부채

Separate Account Liablities

용역비

Service Contract Expenses

단자어음

Short-term Bills

종업원지주대여금

Short-term Loans to Stockholders, Executives, and Employees

소프트웨어

Software

특수채

Special Purpose Bonds

주가지수옵션

Stock Index Options

자본

Stockholder's Equity

후순위사채

Subordinated Bonds

후순위차입금

Subordinated Borrowings

청약자예수금

Subscription Deposits

청약예치금

Subscription Deposits

신원보증금

Surety Guarantee for Stock Exchanges

세금과공과금

Taxes and Dues

수입제세

Taxes Withheld

제세금예수금

Taxes Withheld

정기예금

Time Deposits

정기예치금

Time Deposits

매매수수료

Trading Commissions

외화상품유가증권

Trading Securities in Foreign Currency

상품유가증권

Trading Securities

연수비

Training Expenses

금전신탁

Trust Accounts

계약자이익배당준비금

Unallocated Divisible Surplus to Future Policyholders

사채모집수탁수수료

Underwriting Fees on Bonds

외화증권인수및주선수수료

Underwriting Fees on Foreign Securities

인수및주선수수료

Underwriting Fees

미경과보험료적립금

Unearned Premium Reserve

신용대출금

Unsecured Loans

전력및수도료

Utility Expenses

파생상품평가조정

Valuation Adjustment for Financial Derivatives

파생상품평가조정

Valuation Adjustment for Financial Derivatives

파생상품평가조정

Valuation Adjustment for Financial Derivatives

파생금융상품평가조정

Valuation Adjustment for Financial Derivatives

파생금융상품평가조정

Valuation Adjustment for Financial Derivatives

미지급부가세

Value Added Tax Payable

부가가치세예수금

Value Added Tax Withheld

차량비

Vehicles Expenses

출처 : Tong - SoulmatE님의 생활영어통

하나 하나 다 찾아드리긴 힘들고 ㅡ.ㅡ;; 제가 찾아낸 자료를 드릴께요.

대부분 다 있을겁니다.

혹시 없으면 영어사전보다 네이버 백과사전이나 용어사전을 이용해보세요.

용역수수료와 같이 용역+수수료로 쪼개서 찾으셔야 할 것도 있습니다.
구글에서 '필요한단어' 영어 이렇게 검색하셔도 꽤 나옵니다.

[부기 및 회계용어]
일반적으로 인정된 회계 원칙 Generally Accepted Accounting Principles(GAAP라고 생략한다)
세법 tax code
상법 commercial code
유가 자산[부채] current assets
외상 매출금 accounts receivable
수취(受取) 어음 notes receivable
유가증권 marketable securities
유가 자산[부채] current liabilities
외상 매입금 accounts payable
지불 어음 notes payable
장기 자산 long-term assets
투자 investment
장기 부채 long-term liabilities
불입 자본금 paid-in capital


[회계 용어 1]
-
GAAP ( Generall Accepted Accounting Principle) 일반적으로 인정된 회계원칙
Principle of riliability 신뢰성
Principle of clarity 명료성
Principle of sufficency 충분성
Principle of consistency 계속성
Principle of materiality 중요성
Principle of conservatism 안전성
The Financial statements 재무제표
a balance sheet 대차대조표
a statement of income 손익계산서
a statement of appropriations of retained earnings 이익잉여금 처분 계산서
a statement of cash flows 현금흐름표
The schedules of retained earnings 잉여금 명세서
cost of goods manufactured 제조원가 명세서
supplementary schedules 부속명세서
Parenthetical disclosures 주기
Footnotes 주석
Consolidated Financial Statements 연결재무재표
The Securities and Exchange Commission(SEC) 증권관리위원회
the balance sheet date 대차대조표일
Affiliated companies 관계회사
Related companies 관련회사
Stockholder 주주


[회계 용어 2]
대차대조표 Balance Sheet
-
assets 자산
current assets 유동자산
quick assets 당좌자산
cash and bank deposit 현금과 예금
marketable securities 유가증권
trade receivables 매출채권
allowance for bad debts 대손충당금
short-term loans 단기대여금
deferred income tax debits 이연법인세차
inventories 재고자산
merchandise 상품
finished goods 제품
semi-finished goods 반제품
work in-process 재공품
raw materials 원재료
supplies 저장품
non-current assets 고정자산
investments 투자자산
long-term bank deposits 장기성예금
restricted cash and bank deposits 특정현금과 예금
investment securities 투자유가증권
long-term loans 장기대여금
long-term trade receivables 장기성매출채권
present value discount account 현재가치 할인차금
investment properties 투자부동산
guarantee deposit 보증금
tangible assets 유형자산
land 토지
buildings 건물
accumulated depreciation 감가상각누계액
machinery and equipment 기계장치
ships 선박
vehicles and transportation equipment 차량운반구
construction in-progress 건설중인 자산
intangible assets 무형자산
goodwill 영업권
intellectual proprietary rights 공업소유권
mining rights 광업권
fishing rights 어업권
land use rights 차지권
deferred charges 이연자산
organization costs 창업비
pre-operating costs 개업비
new stock issurance costs 신주발행비
debenture issurance costs 사채발행비
research and development costs 연구개발비
liabilities 부채
current liabilities 유동부채
trade payables 매입채무
short-term borrowings 단기 차입금
income taxes payable 미지급 법인세
devidends payable 미지급 배당금
current portion of long-term debts 유동성 장기부채
deferred income tax credits 이연법인세대
long-term liabilities 고정부채
debentures 사채
discount on debentures issued 사채발행차금
long-term borrowings 장기 차입금
long-term trade payable 장기성 매입채무
present value discount account 현재가치 할인차금
liability provisions XX 충당금
stock holders' equity 자본금
common stock 보통주 자본금
preferred stock 우선주 자본금
capital surplus 자본잉여금
capital reserves 자본준비금
paid-in capital in excess of par value 주식발행 초과금
gain on capital reduction 감자차익
assets revaluation reserve 재평가적립금
retained earnings 이익잉여금
legal reserve 이익준비금
reserve for business rationalization 기업합리화 적립금
reserve for financial structure improvement 재무구조개선적립금
reserve for.......... XX 적립금
unappropriated retained earnings carried over to subsequent year 차기이월 이익 잉여금
capital adjustment 자본조정
discounts on stock issurance 주식할인 발행차금
pre-operating dividends 배당건설이자
treasury stock 자기주식
consideration for conversion rights 전환권 대가
consideration for stock warrants 신주인수권 대가
unissued stock dividends 미교부주식 배당금
gain on valuation of investment in equity securities 투자주식평가이익
overseas operations translation credit 해외사업환산대
-
accrued expenses 미지급비용
accrued income taxes 미지급법인세
accrued dividends 미지급배당금
accrued income 미수수익
acquisition cost 취득가액
advance from customers 선수금
advance payments 선급금
Allowance 대손충당금
capital stock 자본금
conversion right adjustment accounts 전환권 조정계정
convertible bonds 전환사채
doubtful accounts 매출채권
gross amounts 총액
in aggregate 일괄해서
investment assets 투자자산
liquidity 유동성배열법
memorandum accounts 비망계정
netted amounts 순액
prepaid expenses 선급비용
product warranties and guarantees 공사보증충당금
repairs and maintenance 수선,판매보증충당금
severance and retirement benefits 퇴직급여충당금
stock issurance costs 신주발행비
stockholder's equity 자본
structures 구축물
suspense payments 가지급금
suspense receipts 가수금
the face value 액면가액
treasury bonds 자기사채
unearned income 선수수익
withholdings 예수금


[회계 용어 3]
손익계산서 용어 정리
-
sales 매출액
cost of sales 매출원가
beginning inventory of merchandise 기초상품재고액
purchases during the year 당기매입액
ending inventory of merchandise 기말상품재고액
gross profit(gross loss) 매출총이익(매출총손실)
selling and administrative expreses 판매비와 일반관리비
salaries 급여
retirement allowance 퇴직급여
other employee benefits 복리후생비
rent 임차료
entertainment 접대비
depreciation 감가상각비
taxes and dues 세금과 공과
advertising 광고선전비
ordinary research and development expenses 경상연구개발비
bad debt expense 대손상각비
operating income 영업이익
non-operating income 영업외수익
interest income 이자수익
devidend income 배당금수익
reatal income 임대료
gain on disposition of marketable securities 유가증권평가이익
purchase discounts 매입할인
gain on foreign currency transactions 외환차익
gain on foreign currency translation 외환환산이익
gain on disposition of tangible assets 유형자산처분이익
gain on recovery of bad debts 상각채권추심이익
gain on redemption of debentures 사채상환이익
non-operating expense 영업외비용
interest expense 이자비용
amortization of deferred charges 이연자산상각비
loss on disposition of marketable securities 유가증권처분손실
loss on valuation of inventories 재고자산평가손실
sales discounts 매출할인
loss on foreign currency transactions 외환차손
loss on foreign currency translation 외화환산손실
donations 기부금
loss on disposition of investments 투자자산처분손실
loss on disposition of tangible assets 유형자산처분손실
loss on redemption of debentures 사채상환손실
ordinary income 경상이익
extraordinary gain 특별이익
gain from assets contributed 자산수증이익
gain on exemption of debts 채무면제이익
gain on insurance settlement 보험차익
gain on perior period error correction 전기오류슈정이익
extraordinary losses 특별손실
casualty losses 재해손실
loss on prior period error corrections 전기오류수정손실
income before income taxes 법인세비용 차감전순이익
income tax expense 법인세비용
net income 당기순이익


[회계 용어 3]
감가상각 : depreciation
감사보고서 : audited statement
가속상각 : accelerated depreciation
간접비: overhead
간접세 : indirect tax
감자: reduction of capital
결손금: deficit
계정 : account
고정비: fixed cost
고정자산: fixed asset
기말재고: ending inventory
기업공개 : going public
기업어음 : commercial paper
납입자본금 : paid-in capital
내부수익율 : internal rate of return : IRR
내부자거래 : insider trading
당좌대월: overdraft
당좌자산 : quick asset
대변 : credit
대차대조표 : balance sheet
전신환매입율 : telegraphic transfer bid rate
전신환매도율 : telegraphic transfer offer rate
매출원가 : cost of goods sold
매출이익 : profit margin
매출총이익 : gross profit
미지급이자: accrued interest
미지급비용 : accrued expense
미처분 이익잉여금 : undivided profit
받을어음 : note receivable
법정자본금 : legal capital, stated capital
변동환율 : floating exchange rate
부채 : debt
사후정산 : ex-post settling up
상각 : amortization
세전이익 : pretax income
소득 : income
소득세 : income tax
손익계산서 : income statement
손익 : profit and loss
손익분기 : breakeven
손익분기점 : break-even point
수권자본 : authorized share capital
순이익 : net profit
연결대차대조표 : consolidated balance sheet
연결손익계산서 : consolidated income statement
영업수익 : operating revenue
영업비 : operating expenses
외상매출금 : accounts receivable
우발채무 : contingent liability
원가 : cost
운전자본 : working capital
유가증권 : security
유동부채 : current liability
유동성 : liquidity
유동자산 : current asset
이연부채 : deferred liability
이월 : carry over
이자 : interest
자기자본 : equity
자기자본비용 : cost of equity capital
자기자본수익율 : return on common equity : ROE
자본 : capital
자산 : asset
자산매각 : divestiture
자산수익율 : return on assets : ROA
재고 자산 : inventory
재무제표 : financial statements
재투자 : plow back
적자 : deficit
정기예금 : time deposits
증자 : increase in capital
지급불능 : insolvency
지급어음 : note payable
차변 : debit
청산 : liquidation
투자수익율 : return on investment : ROI
특별매출 : special offering
특별이익 : extraordinary income
특별손실 : extraordinary loss
파산 : bankruptcy
평가절하 : devaluation

 출처: 네이버 지식인hsh0423 님의 답변

BSC증권 재무제표

======대차대조표======


Current Assets     유동자산
Cash  현금
Marketable Securities   유가증권   
Accounts Receivable 매출채권
Advances to suppliers   선수금
Inventories 재고
Other Current Assets 기타유동자산
Total Current Assets 총유동자산
Property, Plant & Equipment   유형자산
At Cost 비용
Accumulated Depreciation and Amortization  감가상각 누계액과 할부상환 ??
Net Property, Plant & Equipment 순유형자산
Long term accounts receivable 장기수취계정
Investments  투자
Prepaid Expenses  선급비용   
Construction In Progress 건설중인자산
Other Non-Current Assets   기타비유동자산
Intangible Assets   무형자산
Total Assets 총자산 
Liabilities       부채
Long-Term Debt Due In One Year    1년만기부채  
Notes Payable      발행어음
Accounts Payable    미지급금   
Advances From Customers   보증채무대지급금   
Payable to employees 미지급 임금  
Taxes Payable    미지급세금  
Accrued expenses    미지급비용  
Other Current Liabilities    기타유동부채  
Total Current Liabilities 총유동부채
Non-Current Liabilities   고정부채   
Long Term Debt     장기부채 
Deferred Taxes   연기된세금    
Other Noncurrent Liabilities  기타고정부채   
Total Liabilities 총부채
Stockholders' Equity     자본
Paid in Capital 납입자본금
Capital Surplus 자본잉여금
Treasury Stock   자기주식   
Assets revaluation difference   자산재평가차이   
Foreign exchange difference     외환차이 
Funds 기금
Retained Earning     이익잉여금 
Equity Attributable To Minority Interests 소주주 수익
                 소수의 이익에 기인한 공평  ??     
Total Stockholders' Equity 자본총계
Total Liabilities & Equity 부채총계와 자본총계


======손익계산서=======


Net Sales 매출액
Cost Of Goods Sold 매출원가
    - Of Which: Depreciation      감가상각??  
Gross Profit 매출 총이익
Selling & General Administrative 판매비와 일반관리비
     '- Of which: Dep'n & Amort        
Operating Income    영업이익  
Financial Expenses  경상비용
Financial Income  경상이익
Miscellaneous Expense  기타영업잡비용  
Miscellaneous Income 기타이익
Net Profit Before Taxes 세전이익
Income Tax   소득세
Net Profit After Taxes  세후이익      
Unusual Iterms    예외항목??    
Net Profit Ater Unusual Items      예외항목 후 순이익??  
Net Profit Attributable To Minority Interests
  소수의 이자에 기인한 순이익??       
Net Profit Attributable To Shareholder 
주주에 기인한 순이익??
Dividends     배당금    
Average Outstanding Shares 평균발행주식Book Value Per Share      주당장부가액   
DPS        
EPS 0 0 0 0
EPS Growth(%)

사이공증권 재무제표

Financial ratios 재무비율
Balance Sheet  대차대조표
ratio of current liabilities to net worth  유동부채비율


=========손익계산서 =========


Items

Revenue from sales of goods and services
 상품과 서비스의 판매에서 수익
Deductions     삭감    
Net sales  매출액
Costs of goods sold 판매비
Gross profit 매출총이익
Financial expenses 경상비용
Of which           
Interest expenses   이자비용
Sales expenses  판매비용 
Administrative expenses  관리비용
Net operating profit  순영업이익
Other revenue  영업외수익
Other profit 기타이익
Profits before tax  세전이익
Corporate Income Tax  법인소득세
Deferred Corporate Income Tax    연기된법인소득세      
Minority interests        소수의이익??
Profits after tax   세후이익
Earnings per share  주당이익

=========대차대조표  ===========

ASSETS           
A - CURRENT ASSETS  유동자산
I. Cash and Cash Equivalents  현금과 현금등가물
1. Cash  현금
2. Cash Equivalents 현금등가물     
II. Short-term financial investments  단기금융투자
1. Short-term investments      단기투자     
2. Provision for devaluation of short-term investments
 단기적인 투자의 평가절하를 위한 지급??           
III. Short-term receivable  단기채권
1. Accounts receivable  매출채권
2. Prepayments to suppliers  선급금
3. Inter-company receivable    회사간어음  ??
4. Receivable based on progress of construction contracts 건설계약 진도근거 채권??
5. Other receivable 기타채권
6. Provision for short-term bad debts    단기대손상각비
IV. Inventory  재고목록
1. Investory   재고관리
2. Provision for devaluation of inventory         재고자산상각비??
V. Other short-term assets  기타단기자산
1. Short-term prepayments 단기선급금
2. Deductible VAT  공제부가세
3. Taxes and receivable from State Budget    국가예산에서 세금 그리고 채권??  4. Other short-term assets 기타단기자산
B. LONG-TERM ASSETS  장기자산
I. Long-term receivable 장기채권
1. Long term accounts receivable      장기매출채권     
2. Investments in subsidiaries   자회사에 대한 투자    
3. Inter-company long-term receivable    회사간 장기채권       
4. Other long-term receivable    기타장기채권    
5. Provision for long-term bad debts 장기대손상각비          
II. Fixed assets  고정자산
1. Tangible fixed assets  실재고정자산
- Historical cost  취득원가
- Accumulated depreciation  감가상각누계액
2. Financial leasehold assets  금융임차자산??
- Historical cost   취득원가        
- Accumulated depreciation  감가상각누계액          
3. Intangible fixed assets  무형고정자산
- Historical cost  취득원가
- Accumulated depreciation  감가상각누계액
4. Construction in progress  건설중 건물
III. Investment property 투자재산
- Historical cost   취득원가        
- Accumulated depreciation 감가상각누계액          
IV. Long-term financial investments  장기금융투자
1. Investments in subsidiaries     자회사에 대한 투자      
2. Investments in joint ventures  함작기업투자
3. Other long-term investments  기타장기투자
4. Provision for devaluation of long-term financial investments 장기금융투자손실비용??        
V. Other long-term assets 기타장기자산
1. Long-term prepaid expenses 장기선급금
2. Deferred tax assets     연기된 세금자산??
3. Other long-term assets 기타장기자산 
Total assets 총자산
LIABILITIES AND OWNERS' EQUITY           
B. LIABILITIES  부채
I. Short-term liabilities 단기부채
1. Short-term borrowings  단기차입금
2. Payable to suppliers 미지급금
3. Unearned revenue  선수수익
4. Taxes and Payable to State Budget 국가예산에 지불해야하는??
5. Payable to employees   미지급임금
6. Expenses payable 미지급비용
7. Inter-company payable  회사간  지불해야할??  
8. Payable based on progress of construction contracts
    건설계약의 진도근거에 지불해야할 ??  
9. Other short-term payable 기타단기부채?
10. Provision for short-term payable  단기지불을 위한 지급??
II. Long-term liabilities 장기부채
1. Long-term payable to suppliers 장기미지급금          
2. Long-term inter-company payable 장기회사간 지불해야 할 ??         
3. Other long-term payable   기타 장기 지불 할??  
3. Long-term borrowings 장기차입금
5. Deferred tax liabilities   연기된 세금부채 ??   
6. Redundancy Pension Fund   잉여연금??    
7. Provision for long-term payable      장기지불을 위한 지급??
b - Owners' Equity 자사주??소유주?? 
I. Owners' Equity
1. Contributed capital 기부자본
2. Surplus share capital   자본잉여금 할당??
3. Other owners' capital  기타자본??        
4. Treasury stocks     자사주??
5. Assets revaluation reserve    재평가적립금         
6. Exchange rate reserve       환율보존?? 
7. Invesment and Development Fund   투자와 계발비
8. Financial Reserve Fund  재정적인 연구자금
9. Other Fund  자른 자금
10. Retained Earnings  이익잉여금
11. Investment capital for construction     건축을 위한 투자자본      
II. Other Sources and Funds  다른근원 및 기금??
1. Remuneration and Welfare Fund 급료와 복지기금
2. Expenditure Fund 비용기금
3. Expenditure Fund in fixed assets   고정자산에 있는 비용기금        
C. MINORITY INTERESTS 소수의 이익?
Total liabilities and owners' equity  총부채 및 소유자 주권??

=====재무비율======

Debt ratios      부채비율
Short-term liabilities/Owners' Equity  단기부채/소유자지분(자본)
Total liabilities/Owners' Equity  총부채/소유자지분(자본)
Total liabilities/Total assets  총부채/총자산
Growth ratios    성장비율     
Sales growth 매출성장
Net profit growth    순이익성장
Liquidity ratios   유동성비율        
Current ratio  유동비율
Acid ratio  당좌비율
Profitability ratios 수익성비율          
Gross Profit/Sales      매출총수익/매출
Net Profit/Sales   순이익/매출
Return on Equity (ROE) 자기자본이익율
Return on Assets (ROA) 총자산이익율
Liquid assets turnover   유동자산회전율 
Total assets turnover      총자산회전율     
Inventory turnover  재고자산회전율
Sales per shares 매출/출자지분 ??
Earnings per shares (EPS) 주당순이익

* ASSET = LIABILITY +OWNERS EQUITY +R-E (A=L+OE+R-E)

    자산 = 부채 + (소유자지분 + 이익잉여금)

              = 부채 + (자본금 + 자본잉여금 + 이익잉여금)

              = 부채 + 자본

              = 타인자본 + 자기자본

              = 채권자지분 + 소유자지분  등등....

수식을 나열하려면 너무 많아서요....  회계이론 책을 보시면 자세히 나옵니다.

* ACCOUNTS PAYABLE(A.P) : 매입채무 = 외상매입금 + 지급어음

   먼저 답변 다신 분이 매출채권이라고 했는데, 직역하면 "지급해야할 계정"

   이니까  매입채무가 맞습니다. 매출채권은 A.R. 이라고 합니다.

cf) ACCOUNTS RECEIVABL(A.R) : 매출채권 = 외상매출금 + 받을어음

* BANK OVERDRAFT(당좌차월) : 당좌예금 통장잔액 이상으로 당좌수표를 발행할 경우

  에 사용함. 당좌차월을 사용할 경우에는 보통 당좌차월을 하기 위해 은행 등과 사전에

  실무적으로 차입한도계약을 체결하고 당좌차월한도 내에서 사용합니다.

* CAPITAL / ASSET / OWNERS EQUITY의 차이점

1. CAPITAL (자본) : 납입자본금 + 자본잉여금 + 이익잉여금 + 자본조정

                  자산에서 부채를 차감한 순자산과 동일하게 사용되기도...     

2. ASSET (자산) : 미래의 확실한 경제적 효익을 제공할 수 있는 경제적 자원

                 이를 취득하기 위해 부채와 자본이 투입된 것으로 이해함.                

3. OWNERS EQUITY (소유자지분) : 부채를 채권자지분이라고 하는 것에 대비하여

    자본유지이론에서 사용하는 용어로 "자본금 + 자본잉여금"의 개념으로 주식회사

    에서는 주주지분으로 통용하기도 함.