청춘, 길 위에서 즐기다

 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)