회계용어 영어로(Balance Sheet in English) / Balance Sheet in Korean

자산	부채/자본
[ 자산(ASSETS) ] 1. 유동자산(current assets) (1) 당좌자산(quick assets) (2) 재고자산(inventories) 2. 고정자산(fixed assets/non-current assets) (1) 투자자산(investments) (2) 유형자산(tangible assets) (3) 무형자산(intangible assets)	[ 부채(LIABILITIES) ] 1. 유동부채(current liabilities) 2. 고정부채(long-term liabilities) [ 자본(OWNER'S EQUITY) ] 1.자본금(capital stock) 2.자본잉여금(capital surplus) 3.이익잉여금(retained earnings) / 누적결손금(accumulated deficit) 4. 자본조정(capital adjustments)

 

 

[ 자산(ASSETS) ]

1. 유동자산(current assets)
(1) 당좌자산(quick assets)
현금및현금등가물(cash and cash equivalent)
단기금융상품(financial instrument)
유가증권(marketable securities)

단기매매증권(trading securities)
매출채권(trade receivable) -대손충당금
단기대여금(short-term loans) -대손충당금

미수금(non-trade receivables )-대손충당금
미수수익(accrued revenues)
선급금(prepaid payments)
선급비용(advance expenses)

(2) 재고자산(inventories)
상품(merchandise)
제품(finished goods)
반제품(semi-finished goods)
재공품(work-in progress)

원재료(raw materials)
저장품(supplies)
부산물(by-products)
미착품(goods in transit)

2. 고정자산(fixed assets/non-current assets)
(1) 투자자산(investments)
투자유가증권(investment securities)
지분법적용투자주식(securities under equity method)
매도가능증권(available-for-sale securities)
장기금융상품(long-term financial instruments)
장기대여금(long-term loans) -대손충당금

장기성매출채권(long-term trade receivables) -현재가치할인자금 -대손충당금
투자부동산(investment in real estate)
보증금(guarantee deposit/security deposits)
이연법인세차(deferred income tax assets)

(2) 유형자산(tangible assets)
토지(land)
건물(buildings)-감가상각누계액
구축물(structures)-감가상각누계액
기계장치(machinery)-감가상각누계액
선박(ships)-감가상각누계액
차량운반구(vehicles and transportation equipment) -감가상각누계액
비품(office equipment) -감가상각누계액
건설중인자산(construction in-progress)

(3) 무형자산(intangible assets)
영업권(goodwill)
산업재산권(intellectual proprietary rights)
광업권(mining rights)
어업권(fishing rights)
차지권(land use rights)
개발비(development costs)

 

 

 

[ 부채(LIABILITIES) ]

1. 유동부채(current liabilities)
매입채무(trade payable)
단기차입금(short-term borrowings)
미지급이자(accrued interest expense)
미지급금(non-trade payables)
선수금(advances from customers)
미지급비용(accrued expense)
선수수익(unearned revenue)

미지급법인세(income taxes payable)
미지급배당금(dividends payable)
유동성장기부채(current portion of long-term debts)

2. 고정부채(long-term liabilities)
사채(debentures)-사채발행자금
퇴직급여충당금(provision for severance benefits)
장기차입금(long-term borrowings)

장기성매입채무(long-term trade payable) - 현재가치할인자금
임대보증금(leasehold deposits received)
이연법인세대(deferred income tax liablilities)

 

 

[ 자본(OWNER'S EQUITY) ]

1. 자본금(capital stock)
보통주자본금(common stock)
우선주자본금(preferred stock)
추가불입자본금(APIC, additional paid-in-capital)

2. 자본잉여금(capital surplus)
자기주식처분이익(gain on sale of treasury stock)
주식발행초과금(paid-in capital in excess of par value)

감자차익(gain on capital reduction)
기타자본잉여금(other capital surplus)

3. 이익잉여금(retained earnings) 또는 누적결손금(accumulated deficit)
이익준비금(legal reserve)
기업합리화적립금(reserve for business rationalization)

재무구조개선적립금(reserve for financial structure improvement)
처분전이익잉여금(unappropriated retained earnings carried over to subsequent year)
또는 차기이월결손금(undisposed accumulated deficit carried over to subsequent year)
당기결손금(current deficit)

4. 자본조정(capital adjustments)
주식할인발행차금(discount stock issuance)
자기주식(treasury stock)
미교부주식배당금(unissued stock dividends)

투자유가증권평가이익(gain on valuation of investment securities) 또는 손실(loss on-)
지분법적용투자주식평가이익(gain on valuation of securities under equity method) 또는 손실(loss on-)