자산 |
Asset |
부채 |
Liabilities |
자본 |
Stockholders' equity |
유동자산 |
Current Assets |
영업주기 |
Operating cycle |
당좌자산 |
Quick assets |
현금성자산 |
Cash equivalent |
양도성예금증서 |
CD(Certificate of Deposit) |
MMDA |
Money Market Deposit Account |
환매조건부채권매도 |
RP(Repurchase) |
MMF |
Money Market Fund |
어금관리구좌 |
CMA(Cash Management Account) |
단기투자자산 |
Short-term investment assets |
단기금융상품 |
Financial instrument |
유가증권 |
Securities |
주식(지분증권) |
Equity securities |
채권(채무증권) |
Debt securities |
단기매매증권 |
Trading securities |
만기보유증권 |
Held-to-maturity securities |
매도가능증권 |
Available-for-sale securities |
단기대여금 | Short-term loans | 매출채권 | Trade receivable |
외상매출금 | Accounts receivable-trade | 받을어음 | Notes receivable-trade |
대손충단금 | Allowance for bad debts | 미수금 | Accounts receivable-others |
미수수익 | Accrued income receivable | 선급금 | Advance payments |
선급비용 | Prepaid expenses | 재고자산 | Inventories |
상품 | Merchandies | 제품 | Finished goods |
반제품 | Semi-finished goods | 재공품 | Work-in process |
원재료 | Raw materials | 부재료 | Other materials |
미착품 | Materials in transit | 저장품 | Supplies |
비유동자산 | Non current assets | 투자자산 | Investments |
투자부동산 | Investments in real estate | 장기대여금 | Long-term loans |
장기금융상품 | Long-term financial instruments | 유형자산(설비자산) | Tangible assets |
토지 | Land | 건물 | Buildings |
기계장치 | Machinery | 건설 중인 자산 | Construction in-progress |
차량운반구 | Vehicles and transportation equipment | 가구 | Furniture |
비품 | Fixtures | 공구 | Tools |
감가상각비 | Depreciation | 감가상각누계액 | Accumulated depreciation |
자본적 지출 | Capital expenditure | 수익적 지출 | Revenue Expenditure |
잔존가액 | Residual value | 내용연수 | Useful life |
정액법 | Straight-line method | 정률법 | Declining-balance method |
생산량비례법 | Units of production method | 무형자산 | Intangible assets |
영업권 | Goodwill | 인수합병 | Merger & Acquisition |
산업재산권 | Intellectual Proprietary rights | 로열티 중 계약금 명목으로 지불하는 부분 | Lump-sum Royalty |
매출액 or 생산량 비례해 지불하는 부분 | Running Royalty | 개발비 | Development costs |
광업권 | Mining rights | 어업권 | Fishing rights |
차지권 | Land use rights | 기타비유동자산 | Other non current assets |
보증금 | Guarantee deposit | 이연법인세자산 | Deferred income tax assets |
유동부채 | Current liabilities | 매입채무 | Trade payable |
외상매입금 | Accounts payable-trade | 지급어음 | Notes payable-trade |
단기차입금 | Short-term borrowings | 미지급금 | Account payable |
미지급비용 | Accrued expenses | 미지급법인세 | Income taxes payable |
선수금 | Advance receipts | 예수금 | Withholdings |
선수수익 | Unearned income | 유동성 장기부채 | Current portion of long-term debts |
비유동부채 | Non current liabilities | 사채 | Bond |
전환사채 | CB(Convertible Bond) | 신수인수권부사채 | BW(Bond with Warrant) |
사채발행비 | Bond issue consts | 장기차입금 | Long-term borrowings |
충당부채 | Liabilities provisions | 이연법인세부채 | Deferred income tax liabilities |
자본금 | Capital stock | 보통주자본금 | Common stock |
우선주자본금 | Preferred stock | 자본잉여금 | Capital surplus |
주식발행초과금 | Paid-in capital in excess of par value | 감가차익 | Gain on capital reduction |
기타자본잉여금 | Other capital surplus | 자기주식처분이익 | Gain on disposition of treasury stock |
합병차익 | Gain on merger | 재평가적립금 | Asset revaluation surplus |
자본조정 | Equity adjustment | 자기주식 | Treasury stock |
주식할인발행차금 | Discount stock issurance | 주식매수선택권 | Stock option |
감자차손 | Loss on capital reduction | 배당건설이자 | Pre-operating dividends |
기타포괄손익누계액 | Accumulated other comprehensive income | 장기투자증권평가이익 | Gain on valuation of long-term securities |
장기투자증권평가손실 | Loss on valuation of long-term securities | 해외사업환산이익 | Overseas operations translation profit |
해외사업환산손실 | Overseas operations translation loss | 이익잉여금 | Retained earnings |
재무구조개선적립금 | Reserve form financial structure improvement | 기업합리화적립금 | Reserve for business rationalization |
임의적립금 | Reserve for other purposes | 미처분이익잉여금(미처리결손금) | Unappropriated retained earnings carried over to subsequent year) |