회계 계정과목 한-영
가나다 순으로 보기
가 가속상각 accelerated depreciation
가수금 suspense receipts
가지급금 suspense payments
간접비 overhead
간접세 indirect tax
감가상각 depreciation
감가상각누계액 accumulated depreciation
감가상각비 depreciation
감사보고서 audited statement
감자 reduction of capital
감자차익 gain on capital reduction
개업비 pre-operating costs
개업비 start-up cost
건물 buildings
건설중인 자산 construction in-progress
결손금 deficit
경상연구개발비 ordinary research and development expenses
경상이익 ordinary income
계속성 Principle of consistency
계정 account
고정부채 long-term liabilities
고정비 fixed cost
고정자산 fixed assets
고정자산 non-current assets
공사보증충당금 product warranties and guarantees
공업소유권 intellectual proprietary rights
관계회사 Affiliated companies
관련회사 Related companies
광고선전비 advertising
광업권 mining rights
구축물 structures
급여 salaries
기계장치 machinery and equipment
기말상품재고액 ending inventory of merchandise
기말재고 ending inventory
기부금 donations
기업공개 going public
기업어음 commercial paper
기업합리화 적립금 reserve for business rationalization
기초상품재고액 beginning inventory of merchandise
나 납입자본금 paid-in capital
내부수익율 internal rate of return : IRR
내부자거래 insider trading
다 단기 차입금 short-term borrowings
단기대여금 short-term loans
당기매입액 purchases during the year
당기순이익 net income
당좌대월 overdraft
당좌예금 checking account
당좌자산 quick assets
대변 credit
대손상각비 bad debt expense
대손충당금 Allowance
대손충당금 allowance for bad debts
대차대조표 Balance Sheet
대차대조표일 the balance sheet date
마 매입채무 trade payables
매입할인 purchase discounts
매출액 sales
매출원가 cost of goods sold
매출원가 cost of sales
매출이익 profit margin
매출채권 doubtful accounts
매출채권 trade receivables
매출총이익 gross profit
매출총이익(매출총손실) gross profit (gross loss)
매출할인 sales discounts
명료성 Principle of clarity
무형자산 intangible assets
미교부주식 배당금 unissued stock dividends
미수금 account receivable
미수수익 accrued income
미지급 배당금 accrued dividends
미지급 배당금 dividends payable
미지급 법인세 accrued income taxes
미지급 법인세 income taxes payable
미지급 비용 accrued expenses
미지급 이자 accrued interest
미처분 이익잉여금 undivided profit
바 반제품 semi-finished goods
받을어음 note receivable
배당건설이자 pre-operating dividends
배당금수익 dividends income
법인세비용 income tax expense
법인세비용 차감전순이익 income before income taxes
법정자본금 legal capital, stated capital
변동환율 floating exchange rate
보증금 guarantee deposit
보통예금 an ordinary deposit
보통주 자본금 common stock
보험차익 gain on insurance settlement
복리후생비 other employee benefits
부속명세서 supplementary schedules
부채 debt
부채 liabilities
비망계정 memorandum accounts
사 사채 debentures
사채 bonds
사채발행비 debenture issuance costs
사채발행차금 discount on debentures issued
사채상환손실 loss on redemption of debentures
사채상환이익 gain on redemption of debentures
사후정산 ex-post settling up
상각 amortization
상각채권추심이익 gain on recovery of bad debts
상표권 right of trade mark
상품 merchandise
선급금 advance payments
선급비용 prepaid expenses
선박 ships
선수금 advance from customers
선수수익 unearned income
세금과 공과 taxes and dues
세전이익 pretax income
소득 income
소득세 income tax
손익 profit and loss
손익계산서 income statement
손익계산서 statement of income
손익분기 breakeven
손익분기점 break-even point
수권자본 authorized share capital
수선,판매보증충당금 repairs and maintenance
순액 netted amounts
순이익 net profit
신뢰성 Principle of reliability
신주발행비 new stock issuance costs
신주발행비 stock issuance costs
신주인수권 대가 consideration for stock warrants
신탁예금 deposit in trust
아 안전성 Principle of conservatism
액면가액 the face value
어업권 fishing rights
연결대차대조표 consolidated balance sheet
연결손익계산서 consolidated income statement
연결재무재표 Consolidated Financial Statements
연구개발비 research and development costs
영업권 goodwill
영업비 operating expenses
영업수익 operating revenue
영업외비용 non-operating expense
영업외수익 non-operating income
영업이익 operating income
예수금 withholdings
외상매출금 accounts receivable
외화환산손실 loss on foreign currency translation
외환차손 loss on foreign currency transactions
외환차익 gain on foreign currency transactions
외환환산이익 gain on foreign currency translation
우발채무 contingent liability
우선주 자본금 preferred stock
운전자본 working capital
원가 cost
원재료 raw materials
유가증권 marketable securities
유가증권 security
유가증권처분손실 loss on disposition of marketable securities
유가증권평가이익 gain on disposition of marketable securities
유동부채 current liabilities
유동성 liquidity
유동성 장기부채 current portion of long-term debts
유동성배열법 liquidity
유동자산 current assets
유형자산 tangible assets
유형자산처분손실 loss on disposition of tangible assets
유형자산처분이익 gain on disposition of tangible assets
이연법인세대 deferred income tax credits
이연법인세차 deferred income tax debits
이연부채 deferred liability
이연자산 deferred charges
이연자산상각비 amortization of deferred charges
이월 carry over
이익잉여금 retained earnings
이익잉여금 처분 계산서 statement of appropriations of retained earnings
이익준비금 legal reserve
이자 interest
이자비용 interest expense
이자수익 interest income
일괄해서 in aggregate
일반적으로 인정된 회계원칙 GAAP ( General Accepted Accounting Principle)
임대료 rental income
임차료 rent
잉여금 명세서 The schedules of retained earnings
자 자기사채 treasury bonds
자기자본 equity
자기자본비용 cost of equity capital
자기자본수익율 return on common equity : ROE
자기주식 treasury stock
자본 capital
자본 stockholder's equity
자본금 capital stock
자본금 stock holders' equity
자본잉여금 capital surplus
자본조정 capital adjustment
자본준비금 capital reserves
자산 assets
자산매각 divestiture
자산수익율 return on assets : ROA
자산수증이익 gain from assets contributed
장기 차입금 long-term borrowings
장기대여금 long-term loans
장기성 매입채무 long-term trade payable
장기성매출채권 long-term trade receivables
장기성예금 long-term bank deposits
재고자산 inventories
재고자산평가손실 loss on valuation of inventories
재공품 work in-process
재무구조개선적립금 reserve for financial structure improvement
재무제표 financial statements
재무제표 The Financial statements
재투자 plow back
재평가적립금 assets revaluation reserve
재해손실 casualty losses
저장품 supplies
저축예금 saving account
적자 deficit
전기오류수정손실 loss on prior period error corrections
전기오류슈정이익 gain on prior period error correction
전신환매도율 telegraphic transfer offer rate
전신환매입율 telegraphic transfer bid rate
전환권 대가 consideration for conversion rights
전환권 조정계정 conversion right adjustment accounts
전환사채 convertible bonds
접대비 entertainment
정기예금 fixed time deposit
정기예금 time deposits
제조원가 명세서 cost of goods manufactured
제품 finished goods
주기 Parenthetical disclosures
주석 Footnotes
주식발행 초과금 paid-in capital in excess of par value
주식할인 발행차금 discounts on stock issuance
주주 Stockholder
중요성 Principle of materiality
증권관리위원회 The Securities and Exchange Commission (SEC)
증자 increase in capital
지급불능 insolvency
지급어음 notes payable
차 차기이월 이익 잉여금 inappropriate retained earnings carried over to subsequent year
차량운반구 vehicles and transportation equipment
차변 debit
차지권 land use rights
창업비 organization costs
채무면제이익 gain on exemption of debts
청산 liquidation
총액 gross amounts
충당금 liability provisions XX
충분성 Principle of sufficiency
취득가액 acquisition cost
타 토지 land
퇴직급여 retirement allowance
퇴직급여충당금 severance and retirement benefits
투자부동산 investment properties
투자수익율 return on investment : ROI
투자유가증권 investment securities
투자자산 investment assets
투자자산 investments
투자자산처분손실 loss on disposition of investments
투자주식평가이익 gain on valuation of investment in equity securities
특별매출 special offering
특별손실 extraordinary loss
특별손실 extraordinary losses
특별이익 extraordinary gain
특별이익 extraordinary income
특정현금과 예금 restricted cash and bank deposits
특허권 patents
파 파산 bankruptcy
판매비와 일반관리비 selling and administrative expenses
평가절하 devaluation
하 해외사업환산대 overseas operations translation credit
현금과 예금 cash and bank deposit
현금흐름표 statement of cash flows
현재가치 할인차금 present value discount account
XX 적립금 reserve for..........