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Work/Finance

영문회계 용어 정리

Accelerated depreciation method        가속상각법        426
Account Receivable Turnover Ratio        매출채권회전율        641
Account        계정        93
Accounting Changes        회계변경        431
Accounting Control        회계통제        323
Accounting Cycle        회계순환과정        131
Accounting Equation        회계등식        32
Accounting Errors        회계상의 오류        528
Accounting Estimates        회계추정        425
Accounting Period        회계기간        131
Accounting System        회계시스템        26
Accounting Transactions        회계거래        53
Accounting        회계        25
Accounts Payable        외상매입금        221
Accounts Receivable        외상매출금        221
Accrual Basis Accounting        발생주의 회계        41,62
Accruals        발생 혹은 계상        147
Accumulated deprecation        감가상각충당금        423
Adjusting Entries        수정분개        146,237
Administrative Control        관리통제        323
After-Closing Trial Balance        마감후시산표        181
Aging Method        연령분석법        339
Aging Schedule        연령분석표        339
All-Inclusive Income Concept        포괄주의        521
Allowance for Severance Liability        퇴직급여충당금        484
Allowance for uncollectible Accounts        대손충당금        335
Allowance Method        충당금설정법        333
Allowance of a Liability Nature        부채성충당금        482
Amortization        상각        152
Appropriated Retained earnings        처분이익잉여금        530
Appropriations        처분        530
Asset efficiency Ratio        자산효율성 비율        641
Asset turnover Ratio        자산회전율        641
Asset Turnover Ratio        총자산회전율        642
Assets        자산        32,235
Authorized Capital Stock        수권자본        514
Average Collection Period        매출채권평균회수기간        641
Average Cost Method        평균원가법        382
Average Turnover Period        재고자산평균회전기간        642
Bad debt expenses        대손상각        333
Balance sheet approach        대차대조표접근법        339
Balance sheet equation        대차대조표등식        32
Balance sheet        대차대조표        30
Bank Overdraft        당좌차월        294
Bank Reconciliation Statement        은행계정조정표        302
Bank Statement        은행계정명세서        303
Bond        사채        471,512
Book-keeping        부기        27
Book of Original entry        원시기입장        103
Book value or Carrying Value        장부가액        423
Callable Bonds        수시상환사채        472
Capital Adjustment        자본조정        562
Capital Expenditure         자본적 지출        419
Capital transactions        자본거래        56
Capital        자본금        509
Cash Basis Accounting        현금주의 회계        62
Cash Disbursement Journal        현금지출장        272
Cash discount        현금할인        220
Cash Flow Statement        현금흐름표        574
Cash Flow        현금흐름        292
Cash in Bank        예금        293
Cash on Hand        현금        293
Cash over and short        현금과부족        297
Cash Receipts Journal        현금수입장        270
Changes in Working Capital Components        순운전자본의 증감내용        586
Chart of Accounts        계정과목표        94
Closing Procedures        임시계정의 마감절차        179
Collection basis        회수기준        85
Common Size Income Statement        공통형손익계산서        628
Common Stock        보통주        512
Comparative Financial Statements        비교재무제표        623
Completed Contract Method        공사완성기준        87
Complex Capital Structure        복합자본구조        522
Component Ratio        구성비율        627
Conservatism        보수주의        42
Consigned Goods        수탁상품        379
Consolidated Financial Statement        연결재무제표        467
Construction-in-progress        건설가계정        416
Construction-related-interest        건설자금이자        416
Contingent Liabilities        우발채무        345
Contra Account        차감계정        226
Contributed Capital        불입자본        516
Control Account        통제계정        266
Convertible Bonds        전환사채        472,563
Convertible Features        전환권매액        563
Convertible Preferred Stock        전환우선주        513
Corporation        주식회사        511
Cost Flow        원가흐름        381
Cost Method        원가법        468,517
Cost of Goods Sold        매출원가        217
Cost Recovery Method        원가회수법        86
Counterbalancing Error        자동조정오류        374
Credit Memorandum        대기메모        225
Credit Period        사용기간        220
Credit        대변        96
Creditors’ Equity        채권자지분        31
Cumulative Preferred Stock        누적적우선주        513
Current-Operating Performance Concept        당기계속주의        521
Current Maturities of Long-Term Debt        유동성장기부채        484
Current Price        시가        390
Current Ratio        유동비율        637
Debit        차변        96
Debt-to-Asset Ratio(D/A Ratio)        부채구성비율        640
Debt-to-Equity Ratio(E/E Ratio)        부채비율        639
Declaration Date        선언일        524
Deferral        이연        143,209
Deferred Charges        이연자산        236,455
Deferred Revenue        이연수익        147
Delivery expense        운반비        224
Depreciation expense        감가상각비        152
Depreciation        감가상각        422
Direct Write-off Method        직접상각법        333,455
Discount on Bonds Payable        사채할인발행차금        474
Discount Period        할인기간        220
Discounting notes receivable        받을어음의 할인        344
Dishonored Note        부도어음        343
Dividend in Arrear        배당연체금        513
Dividend Yield        배당수익률        636
Dividends        배당금        57
Double-Entry Bookkeeping System        복식부기제도        98
Double Declining balance Method        이중(?)감법        428
Drawing        인출금        509
Duration Period        내용기간        342
Earning Per Share: EPS        주당순이익        635
Earning Power of Excess Return        초과이익금        435
Earning Retention        이익유보        635
Economic Substance        경제적 실질        386,431
Effective Interest Method        유효이자율법        476
Effective Interest Rate        유효이자율        473
Endorse        배서        344
Entries        기입        95
Equities        지분        31
Equity method        지분법        469
Equity Turnover Ratio        자기자본회전율        643
Estimated Liability        추정부채        482
External Audition        외부감사제도        37
F.O.B.(Free on Board), Shipping Point        선적지인수가격        223
F.O.B., Destination or C.&F.(Cost and Freight)        도착지인수가격        223
Face Value        액면가격        471
Financial Accounting        재무회계        29
Financial Ratio        재무비율        629
Financial Risk        재무적위험        640
First-In, First-out Method: FIFO Method        선입선출법        383
Fixed-Rate Method        정률법        426
Foreign Currency Translation Gains/Losses        외화환산손익        485
Foreign Currency Translation        외화환산        485
Full Disclosure        완전공시        42
Fully Diluted EPS        완전희석주당순이익        523
Funds Statement        자금운용표        572
Funds        자금        572
Future Value        미래가치        499
Gains/Losses from Early Extinguishments of bonds         사채상환손익        481
General Administrative Expenses        일반관리비        232
General Journal        일반분개장        265,274
General Ledger        총계정원장        93,266
Generally Accepted Accounting Principles: GAAP        일반적으로 인정된 회계원칙        36
Going-concern        계속기업의 가정        40
Goods Available for Sale        판매가능액        218
Goods in Transit        미착상품        378
Goodwill        영업권        435
Gross Price Method        총액법        228
Gross Profit Method        매출총이익법        387
Gross Profit on Sales        매출총이익        218
Historical Cost        역사적 원가        306
Horizontal Analysis        수평적 분석        630
Imp rest Fund Systems        정액기금전도제도        299
Inadequacy        부적응        424
Income Statement Approach        손익계산서 접근법        338
Income Summary        집합손익        180
Installment Method        할부법        86
Installment Sales        할부판매        380
Intangible Assets        무형고정자산        433
Interest Bearing Note        이자부어음        342
Interest Coverage Ration or Time Interest Earned        이자보상비율        640
Interest Income or expense        지급이자 및 수입이자        302
Internal Control System        내부통제제도        291
Internal Control        내부통제        296,323
Inventory turnover Ratio        재고자산회전율        642
Inventory        재고자산        230
Investment In Kind        현물출자        417
Invoice Price        송장가격        219
Issue at Par        액면발행        515
Issue on Premium        할증발행        516
Issued Stock        발행주식        514
Journal        분개장        103
Last-In, First-out method: LIFO Method        후입선출법        384
Ledger        원장        93
Legal Capital        법정자본금        514
Lender’s Risk        채권자의 위험        639
Leverage Ratio        레버리지비율        639
Liabilities        부채        32,236
Liquidity Ratio        유동성비율        637
Liquidity        유동성        292
List Price        표시가격        219
Long-Term Debt        장기차입금        484
Long-Term Interest bearing notes        장기성이자부지급어음        471
Long-Term Investments        투자자산        464
Long-Term Notes Payable        장기성지급어음        485
Loss from Decline in Value of inventory        재고자산평가손실        389
Loss from Inventory Shortage or Shrinkage        재고자산감모손실        389
Lower of Cost or Market: LCM        저가기준        308,465
Managerial Accounting        관리회계        28
Market interest rate        시장이자율        472
Market Price        시가        390
Market Value Method        시가법        526
Marketable Securities        시장성유가증권        306
Matching Principle        수익비용대응의원칙        41,63,146
Materiality        중요성        43
Monthly Basis        월할기준        431
Mortgage bonds        담보부 사채        472
Moving Average Method        이동평균법        395
Multiple-Step Income Statement        다계층식 손익계산서        233
Multiple Income Concept        다계층식 손익 개념        522
Naked Bonds        무담보부사채        472
Negative Goodwill        부의 영업권        437,557
Net Price Model        순액법        228
Net Working Capital        순운전자본        572
Net Worth        순자산        507
Non-Convertible Bonds        전환불가능사채        472
Non-Interest bearing note        무이자부어음        342
Normal Balance        평상잔액        95
Note Payable        지급어음        341
NSF Check        부도수표        303
Objectivity        객관성        41
Opportunity Discount Rate        기회할인율        501
Organization Costs        창업비        456
Outstanding Stock        유통주식        514
Owner’s Equity        소유주지분        31, 507
Paid-In Capital From Treasure Stock Transactions        자기주식처분이익        517
Paid-in Capital in Excess of Par Value        주식발행초과금        516,556
Paid-in Capital in short of par value        주식할인발행차금        562
Par Value Method        액면가격법        517,526
Parenthetical Disclosure        주기표시        345
Participating Preferred Stock        참가적 우선주        513,525
Partnership        파트너쉽        509
Payables        지급채무        332
Payment Date        지급일        524
Payout Ratio        배당성향        636
Percentage-of-Completion Method        공사진행기준        87
Periodic Inventory System        실지재고조사법        376
Perpetual inventory system        계속기록법        392
Petty Cash System        소액현금제도        298
Physical Flow        물량흐름        381
Posting        전기        105,106
Potentially Diluted Security        희석가능증권        522
Pre-operating costs        개업비        456
Preferred Stock        우선주        513
Premium on Bonds Payable        사채할증발행차금        474
Preoperating Dividends        배당건설이자        529
Present Value        현재가치        415,499
Price-Earnings Ratio: PER        주가수익비율        636
Primary EPS        기본주당순이익        523
Prior Period Adjustments        전기손익수정        528
Product Warranty Liability        판매보증충당금        483
Profit and loss Transactions        손익거래        57
Profitability Ratio        수익성비율        633
Promissory Note        약속어음        341
Proprietorship        개인기업        509
Purchase Account        매입계정        376
Purchase Allowance and returns        매입에누리와 환출        225
Purchase Invoice        매입송장        215
Purchase Journal        매입장        269
Purchase Order        구매주문서        215
Purchase Requisition        구매의뢰서        215
Purchase Returns        매입환출        225
Purchase        매입        221
Quality of Earnings        이익의 질        632
Quick Ratio        당좌비율        638
Rea-Time Processing        즉시처리        187
Realizable Value        실현가치        308
Realization Principle        실현주의 원칙        41,63,146
Receivables        수취채권        332
Receiving report        검수보고서        215
Record Date        기준일        524
Redeemable Preferred Stock        상환우선주        513
Required minimum rate of return        최저필요수익률        501
Research and Development Costs        연구개발비        457
Reserve for dividend equalization        배당평균적립금        532
Reserve for Self-Insurance        자가보험적립금        532
Reserves        적립금        531
Residual Equity        잔여지분        33
Retail Inventory Method        매출가격환원법 혹은 소액재고법        388
Retained Earnings        이익잉여금        519
Return on Assets        총자본이익률        633
Return on Equity        자기자본이익률        634
Returns on Sales        매출액이익률        634
Revenue Expenditure        수익적 지출        420
Reversing entry        역분개        132,207,240
Safety Margin        안전도        640
Safety Ratio        안전성 비율        639
Sales Allowance and Returns        매출에누리와 환입        225
Sales Invoice        매출송장        215
Sales Journal        매출장        268
Sales on Approval        시용판매        379
Sales Returns        매출환입        225
Sales        매출        221
Salvage Value or Residual Value        잔존가치        425
Secret Reserve        비밀적립금        421
Semi-Annual Basis        반년기준        430
Serial Bonds        연속상환사채        472
Simple Capital Structure        단순자본구조        522
Single-Step Income Statement        단일계층식 손익계산서        233
Solvency        지급능력        292
Source Document        증빙서류        137
Sources of Working Capital        순운전자본의 조달        582
Special Journal        특수분개장        265
Specific identification method        개별법        382
Stated Interest Rate        표시이자율        471
Statement of Appropriation of Retained Earnings        이익잉여금처분계산서        534
Statement of Changes in Financial Position        재무상태변동표        572
Statement of Financial Position        재무상태표        30
Static Analysis        정태분석        630
Stewardship        수탁책임        26
Stock Dividends        주식배당        524
Stock Options        주식매입권        522
Stock Right        신주인수권        522
Stock Split        주식분할        527
Stock Warrant        신주인수보증권        522
Stock        주식        512
Straight-Line Method        정액법        426,476
Subscriptions        주식의 청약        515
Subsidiary Ledger        보조원장        266
Sum-of-the-years’-digit-method        연수합계법        428
T-account        T-계정        95
Tax Accounting        세무회계        29
Temporary Account        임시계정        179,376
Term Bonds        일시상환사채        472
Time Preference        시간선호성        499
Trade discount        거래할인        219
Trade Payables        매입채무        332
Trade Receivables        매출채권        332
Transportation-in        매입운임        223
Treasury Stock        자기주식        516
Trend Analysis        추세분석        626,630
Trial Balance        시산표        109,132
Unappropriated Retained Earnings        미처분이익잉여금        533
Unearned Revenue        미실현수익        147
Units-of-Production Method        생산량비례법        429
Useful life        내용년수        425
Uses of Working Capital        순운전자본의 사용        582
Valuation Account        평가계정        309
Vertical Analysis        수직적 분석        630
Voluntary Reserves        임의적립금        531
Watered Capital        혼수자본        421
Weighted average method        가중평균법        383
Worksheet        정산표        140
Yearly basis        일년기준        430