회계관련용어 (영어↔한국어)
회계/재무 / 2011. 7. 31. 12:11
Ch 1 Accounting in Action
1. Accounting (회계)
2. Financial accounting (재무회계)
3. Financial resources (재무적 자원)
4. Managerial Accounting (관리회계)
5. Internal Users (내부이용자)
6. External Users (외부이용자)
7. Investors (투자자)
8. Creditors (채권자)
9. Suppliers (공급업자)
10. Customers (고객)
11. Employee (종업원)
12. Managers (경영자)
13. Bookkeeing (부기)
14. Financial Information (재무정보)
15. Generally Accepted Accounting Pr inciples (GAAP, 일반적으로 인정된 회계원칙)
16. Financial Accounting Standards (FASE, 재무회계기준 심의위원회
17. American Institute of Certified Public Accountant 인회계사회)
18. Securities and Exchange Commission (SEC, 증권거래위원회)
19. American Accounting Association (AAA, 미국회계학회)
20. Business entity assumption (기업실체의 가정)
21. Going-concern assumption (계속기업의 가정)
22. Monetary unit assumption (화폐단위의 가정)
23. Business organizations (경영조직)
24. Business enterprise (영리기업)
25. Proprietorships (개인기업)
26. Separate entities (분리된 실체)
27. Partnerships (파트너쉽)
28. Corporations (법인)
29. Legal entity (법적 실체)
30. Limited liability (무한책임)
31. Unlimited liability (유한책임)
32. Stockholders (주주)
33. Assets (자산)
34. Liabilities (부채)
35. Owner's Equity (OE, 소유주지분, 자본)
35. Owner's Equity (OE, 소유주지분, 자본)
36. Drawing accounts (인출금계정)
37. Revenues (수익)
38. Expense (비용)
39. Transactions (거래)
40. Economics events (경제적 사건)
41. Financial Statement (F/S, 재무제표)
42. Income statement (I/S, 손익계산서)
43. Owner's Equity Statement (OES, 소유주지분표)
44. Balance Sheet (B/S, 대차대조표)
45. Statement of cash flows (SCF, 현금흐름표)
46. Notes, Footnotes (주기, 주석)
47. Depreciation Police (감가상각 정책)
48. specific period (특정기간)
49. specific date (특정일)
50. Withdrawals (인출금)
Ch 2. The Recording Processing
1. Legal account (원장 계정)
2. account(계정)
3. Debit and Credit (차변과 대변)
4. Double - Entry Accounting (복식부기회계)
5. Accounting cycle (회계의 순환과정)
6. Journalizing 분개
7. Posting (전기)
8. Trial Balance (T/B, 시산표)
9. Cash receipts Cash payments(현금수취액과 현금지불액)
Ch 3. Adjusting the Account
1. Net Income (NI, 순이익)
2. Net Loss (Nl, 순손실)
3. Revenue (수익)
4. Expenses (비용)
4. Expenses (비용)
5. Realization Principle (실현주의)
6. Matching Principle (대응의 원칙)
7. Expenditure (지출)
8. Accounting Period (회계기간)
9. Conservatism (보수주의)
10. Adjusting Entries (수정분개)
11. Prepaid Expense (선급비용)
12. Insurance Expense (보험료)
13. Depreciation Expense (감가상각비)
14. Unearned Revenue (선수수익)
15. Accumulated Depreciation (감가상각누계액)
16. Accrued revenue (발생수익)
17. Accrued Expense (발생비용)
18. Interest Expense (이자비용)
19. Interest Payable (미지급이자)
20. Materially (중요성)
21. Accrued basis (발생주의)
22. Cash basis (현금주의)
Ch 4. Completion of the Accounting Cycle
1. Work Sheet (정산표)
2. Closing (마감)
3. Temporary account (임시계정)
4. nominal account (명목계정)
5. Permanent account (영구계정)
6. Real account (실질계정)
7. Income Summary (집합손익)
8. Post-Closing Trial Balance (마감 후 시산표)
Ch 5. Accounting for Merchandising Operations
1. Merchandising Companies (상기업)
2. Retailer (소매상)
2. Retailer (소매상)
3. Wholesaler (도매상)
4. Purchase (매입)
5. Sales (매출)
6. Collection (회수)
7. Gross Profit (GP, 매출총이익)
8. Cost of Goods Sold (COGS, 매출원가)
9. Operating Expense (영업비용)
10. Perpetual Inventory System (계속기록법)
11. Periodic Inventory System (재고조사법)
12. Merchandise (상품)
13. Physical Inventory (재고조사)
14. Freight costs (운반비)
15. Sales Returns and Allowances (매출환입 및 에누리)
16. FOB shipping point (선적지 조건)
17. FOB Destination (목적지 도착조건)
18. Freight-in costs (매입 운반비)
19. Sales Taxes (매출세)
Ch 6. Internal Control and Cash
1. Internal Control (내부통제)
2. Accuracy (정확성)
3. Reliability (신뢰성)
4. Cash control (현금통제)
5. Cash Equivalent (현금등가물)
6. Monday market funds
7. U.S. treasury bills (재무성증권)
8. Commercial paper (CP, 상업어음 )
9. Marketable Security (시장성 유가증권)
10. Acquisition cost (취득원가)
11. Restricted Cash (사용이 제한된 현금)
12. Compensating balance (보상잔액)
13. Cash over and short (현금과부족)
14. Miscellaneous Revenue (잡수익)
15. Miscellaneous Expense (잡비용)
15. Miscellaneous Expense (잡비용)
16. Cash Disbursement (현금지출)
17. Check (수표)
18. Bank Reconciliation (은행계정조정표)
19. Outstanding check (기발행미인출수표)
20. Deposits in transit (은행미기입예금)
21. Service charge (은행수수료)
22. Not Sufficient Funds Checks (NSF, 부도수표)
23. Petty Cash Funds (소액현금)
24. Minor Expenditure (소액의 지출)
Ch 7. Accounting for Receivables
1. Interest Revenue (이자수익)
2. Net Realization Value (NRV, 순실현가치)
3. Bad Debt Expense, Uncollectib le Account Expense (대손상각비)
4. Allowance for Bad Debt, Allowance for Doubtful Acco
5. Allowance Method (충당금 설정법)
6. Direct write-off Method (직접상각법)
7. Aging Schedule (연령표)
8. Debit balance (차변잔액)
9. Credit balance (대변잔액)
10. Promissory Note (약속어음)
Ch 8. Inventories
1. Manufacturing Enterprise (제조기업)
2. Goods in transit (미착상품)
3. Consigned Goods (위탁상품, 적송품)
4. Consignor (위탁자)
5. Specific Indentification (개별법 )
6. Cost Flow Assumption (원가흐름의 가정)
7. First-in, First-out (FIFO, 선입선출법)
8. Last-in, First-out (LIFO, 후입선출법)
9. Average-Cost Methode (평균법)
9. Average-Cost Methode (평균법)
10. Consistency (일관성)
11. Lower of cost or market (LCM, 저가법)
12. Gross profit Method (매출총이익법)
13. Gross profit rate (매출총이익률)
14. Retail Method (소매재고법)
Ch 9. Plant Assets, Natural Resources, and
1. Property, Plant and Equipment (PPE, 설비자산)
2. Goods in transit (미착상품)
3. Land Improvements(토지의 개량)
4. Equipment (장비)
5. Salvage Value (잔존가치)
6. Depreciation Expense (감가상각비)
7. Accumulated Depreciation (감가상각누계액)
8. Unit-of-activity methode (생산량비례법)
9. Declining-balance (체감상각법)
10. Declining Balance Rate (가속상각율)
11. Modified Accelerated Cost Recovery System (MACRs)
12. Ordinary repairs expense (일상적 수리비)
13. Revenue Expenditures(수익적 지출)
14. Capital Expenditures(자본적 지출)
15. Gain on disposal(처분이익)
16. Book Value(BV), Carrying Value(CV)(장부가액)
17. Natural Resources(천연자원)
18. Acquisition Cost(취득원가)
19. Exploration costs(탐사비)
20. Full-cost approach
21. Successful efforts approach
22. Depletion(감모상각)
23. Intangible Assets(무형자산)
24. Amortization Expenses(감모상각비)
25. Purchase Price(매입가액)
26. Patents(특허권) 27. Copyrights(저작권)
28. Trademarks and Trade names(상표권, 상호권)
29. Franchises
30. Goodwill(영업권)
31. Research and Development(R&D) Costs(연구개발비)
Ch 10. Current Liabilities and Payroll Acco
1. Current Liabilities(유동부채)
2. Accurued Interest(발생이자)
3. Interest Payable(미지급 이자)
4. Sales Taxes(매출세)
5. unearned Revenues(선수수익)
6. Long-term Debt(장기채무)
7. Contingent Liabilities(우발부채)
8. Probable, Reasonably Estimated
9. Warranty Expense(제품보증비용)
10. Repair costs(수리비)
11. Estimated Warranty Liabilities(추정보증부채)
12. Health Insurance(건강보험)
13. Life Insurance(생명보험)
14. Disability Insurance(장애보험)
15. Gross Earnings(총급여액)
16. Net Pay(순지급액)
17. Income Taxes Payable
18. Union Dues Payable(미지급 노동조합비)
19. Salaries and Wages Payable(미지급 급여)
20. Unemployment Taxes(실업세)
21. Vacations Benefit Expense(휴가비)
22. Sick Pay Benefit Expense(병가비)
23. Pensions (연급)
24. Pension Receipients (연금수혜자)
Ch 11. Corporations: Organization an d Capital stock Transac
1. Corporation (법인)
2. Publicly held corporation (상장법인)
3. Securities Market(증권시장)
6. Privately held corporation(비상장기업)
7. Transferable Ownership(소유권의 양도 가능성)
8. issuance of Stock(주식의 발행)
9. Authorized Stock(수권주식)
10. Market Value(MV, 시장가치)
11. Par Value(PV, 액면가액)
12. Par Value Stock(액면주식)
13. No-Par Value Stock(무액면주식)
14. Legal Capital(법정 자본금)
15. Stockholder's Equity(주주지분)
16. Paid-in Capital(납입자본)
17. Retained Earnings(유보이익)
18. Additional Paid-in Capital(APIC, 주식발행초과금)
Pa id-in Capital in Excess of Par Value
19. Income Summary(집합손익)
20. Common Stock(CS, 보통주)
21. Organization Costs(창업비)
22. Treasury Stock(자사주, 금고주)
23. Cost Method(원가법)
24. Preferred Stock(PS, 우선주)
25. Cumulative Preferred Stock(누적적 우선주)
26. Voting Power(의결관)
27. NOn-cumulative Preferred Stock( 비누적적 우선주)
28. Liquidation(청산)
29. Dividends in arrears(우선주에게 미지급한 배당금)
30. Specified Rate(특정비율)
31. Convertible Preferred Stock(전환우선주)
32. Liquidation Value(청산가치)
33. Conversion Privilege(전환특권)
34. Callable Preferred Stock(상환우선주)
35. Call or Redemption Price(상환가액)
36. Notes(주석)
Ch 12. Corporations : Dividends, Earnings, and Income Repor
1. Cash Dividends (현금배당)
2. Stock Dividends (주식배당)
3. Stock Splits (주식분할)
4. Scrip Dividends (지상, 가증권 배당)
5. Dividends Payable (미지급 배당금)
6. Declaration Date (배당선언일)
7. Payment Date (지급일)
8. Fair Market Value (FMV, 공정시장가치)
9. Small Stock Dividend, Large Stock Dividend
10. Issuance Date (발행일)
11. Retained Earnings (유보이익)
12. Deficit, Negative R/E (결손금)
13. Legal Restriction (법적 제약)
14. Contractual Restriction (계약상의 제약)
15. Voluntary Restriction (자발적 제약)
16. Prior Period Adjustments (전기수정사항)
17. Retained Earnings Statement(유보이익표)
18. Profitability(수익성)
19. Continuing Operations(계속적인 영업활동)
20. Operations Expenses(영업비용)
21. Other revenue and gains(기타수익과 이익)
22. Income before income taxes(세전이익)
23. Other expense and losses(기타비용과 손실)
24. Income tax expense(소득세)
25. Discontinued Operation (중단된 부문의 영업활동)
26. Net Income (NI, 순이익)
27. Loss from operation(영업활동으로 인한 손실)
28. Extraordinary Items(특별항목)
29. Loss from disposal(처분으로 인한 손실)
30. unusual in nature(비경상적)
31. Infrequent In occurrence(비반복적)
32. Net of taxes (세금을 차감한 순액)
33. Expropriation (수용)
33. Expropriation (수용)
34. Income tax saving (세금절감액)
35. Change in Accounting Principle (회계원칙의 변경)
36. Cumulative (누적효과)
37. Change in Estimate (추정의 변경)
38. Earning Per Share (EPS, 주당순이익)
39. Shares of outstanding common stock (사외유통 보통주식수)
40. Weighted Average (가중평균)
41. Preferred stock Dividends (우선주 배당금)
42. Irregular Items (비경상적 항목들)
43. Disclosure (공시)
Ch 13. Long - Term Liabilities
1. Bonds Payable (회사채)
2. Secured Bonds Mortage Bonds (담보부 사채)
3. Unsecured Bonds, Debenture Bonds (무담보부 사채)
4. Sinking Fune Bonds
5. Term Bonds (만기가 하나인 경우의 회사채)
6. Serial Bonds (연속상환사채)
7. Registered Bonds (등록사채)
8. Bearer Bonds, Coupon Bonds (쿠폰본드)
9. Convertible Bonds (전환사채)
10. Callable Bonds (상환사채)
11. Board of directors (이사회)
12. Face Value (액면가액)
13. Bond Income (사채약관)
14. Bond Cerificate (사채증서)
15. Investment Company, Underwriter (인수단)
16. Market Interest Rate (MR, 시장이자율)
17. Long - Term Liability (장기부채)
18. Bond Interest Expense (사채이자비용)
19. Bond Interest Payable (미지급 사채이자)
20. Current Liabilities (유동부채)
21. Stated Interest Rate (SR, 표시이자율)
22. Issuance at a Par (액면발행)
22. Issuance at a Par (액면발행)
23. Issuance at a Discount (할인발행)
24. Issuance at a Premium (할증발행)
25. Discount on Bonds Payable (사채할인발행차금)
26. Carrying Value (CV, 장부가액)
27. Premium on Bonds Payable (사채할증발행차금)
28. Straight-Line Methode (정액법)
29. Amortization Schedule (상각표)
30. Bond Retirement (사채상환)
31. Maturity Date (만기일)
32. Redemption Date (상환일)
33. Loss on Bonds Redemption (사채상환손실)
34. Extraordinary Item (특별항목)
35. Gain on Bonds Redemption (사채상환이익)
36. Bonds Sinking Fund (사채상환기금)
37. Reduction of Principal (원금상환액)
38. Lease Liability (리스부채)
39. Operating Leases (운용리스)
40. Capital Leases (자본리스)
41. Rental Expense (임차료)
42. Transfer ownership (소유권이전조항)
43. Bargain Purchase Option (염가구매선택권)
44. Lease Term (리스기간)
45. Debt to Total assets Ratio (부채비율)
46. Times Interest Earned Ratio (이자보상비율)
Ch 14. Investments
1. Effective-interest method (유효이자률)
2. Equity Method (지분법)
3. Consolidated Financial Statement (연결 재무제표)
4. Dividend Revenue (배당수익)
5. Revenue from Investment (투자수익)
6. Trading Securities (TS)
7. Available-for sale (AFS) securities
8. Held-to-maturity (HTM) securities
8. Held-to-maturity (HTM) securities
9. Unrealized gains or losses (미실현 손익)
10. Valuation Allowance (평가충당금)
11. Temporary Investments (일시적 투자)
12. Long-Term Investments (장기투자)
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