회계 용어 정리

현재 국내에서 사용하고 있는 회계용어로 번역하면,,

 

ACCOUNT TITLE

1. REVENUE FROM (수익)

1.) Gross Sales (총매출)

2.) Sales Returns & Allowances (매출할인)

3.) Net Sales (순매출)

2. COST OF GOODS MANUFACTURED AND SOLD (매출원가)

1.) Cost of Goods Manufactured and Sold (제품매출원가)

2.) Cost of Sub -Materials Sold (부재료원가)

1.) Cost of Goods Manufactured and Sold (제품매출원가)

2.) Cost of Imported Merchandise Sold (상품원가, 수입한 상품원가)

3. GROSS PROFIT (매출총이익)

4. SELLING, GENERAL EXPENSES (판매관리비)

1.) Director's & Managers' Compensation (임원급여)

2.) Employee Salaries and Wages (직원급여)

3.) Employee Allowances (직원상여?)

4.) Dues and Subcriptions (공과금)

5.) Bank Charges (은행수수료)

6.) Bad Debts Expense (대손상각)

7.) Freight & Packing Charges - Sales (운반비 및 포장비)

8.) Office Supplies Expenses (사무용품비)

9a.) Bonus, Leaves , Sep. , 13th mo. Pay- Fil.(상여,연차휴가?)

9b.) Bonus, Leaves , Sep. , 13th mo.pay-Korean

10.) Postage, Telephone and Facsimile (통신비)

11.) Professional and Doc. Fees (지급수수료(전문용역비?)

12.) Repairs and Maint. Office & Trans. Eqpt,. (수선유지비)

13.) Representation Expenses (?)

14.) Sales Promotion (판촉비)

15.) Security Services (보안관리비)

16.) Staff Expenses (기타인건비?)

17.) Transportation and Travelling(여비교통비)

18.) Gasoline Expense (차량유지비(연료비?)

19.) Depreciation (감가상각비)

20.) Miscellaneous Expenses (기타비용)

21.) Rental Expense - Others (임차료-기타)

22.) Insurance Expense- Car/ Building (보험료-차량,건물)

23.) SSS, Med and EC Premium (?의료비?)

24.) Electricity Charge- Office (전력비-사무실)

25.) Medical & Dental Expense-Office (의료비-사무실)

26.) Rental Expense- Office (임차료-사무실)

27.) Water Charges- Office (수도요금?-사무실)

27.) Repairs & Maint. - Bldg. & Improvements(건물관리비)

28.) Training & Development Expenses (교육훈련비)

29.) Employees Welfare (복리후생비)

5. OPERATING INCOME (영업이익)

6. NON-OPERATING INCOME (영업외수익)

1. ) Interest/ Other Income (이자수익 및 기타수익)

2. ) Prior Period Adjustment (전기손익수정익)

3. ) Gain on Foreign Exchange Translation (외화환산이익)

7. NON-OPERATING EXPENSE (영업외비용)

1. ) Interest Expense (이자비용)

2. ) Prior Period adjustment (전기손익수정손실)

3. ) Loss on Foreign Exchange Translation (외화환산손실)

 

8. ORDINARY INCOME (경상이익)

9. DISCOUNTS (할인액)

10. SPECIAL LOSSES/ (GAINS)(특별손익)

11. INCOME BEFORE INCOME TAXES (법인세차감전순이익)

12. INCOME TAXES (법인세)

13. NET INCOME/(LOSS) 당기순손익

ACCOUNT TITLE

Gain on Foreign Exchange Translation (외화환산이익)

Loss on Foreign Exchange Translation (외화환산손실)

Net Gain or ( Loss) on Foreign Exchange Translation (외환차손익)

ACCOUNT TITLE

NET INCOME after Deducting Loss on Foreign Exchange (외환차손익차감후순이익)

Add: Net Gain or ( Loss) on Foreign Exchange (가산:외환차손익)

NET INCOME w/o deduction of Net Loss on Foreign Exchange (외환차손익을 차감하기전 순이익)

Conversion Rate ( P to $ ) (적용환율)

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