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
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