Basic Terms (Kor-Eng) Flashcards Preview

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Flashcards in Basic Terms (Kor-Eng) Deck (74)
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1

Liability

부채

2

Stockholders' equity

주주지분

3

Equity or capital

자본

4

Earnings

이익

5

Retained earnings

유보이익, 이익잉여금, 번자본

6

Statement of financial position

재무상태표

7

Paid-in capital

납입자본

8

Earned capital

획득자본

9

Income statement

손익계산서

10

Asset

자산

11

Debit

차변

12

Credit

대변

13

Paid in capital (PIC)

낸자본

14

Journalize, Journal

분개, 분개장

15

Trial balance (T table)

시산표

16

Statement of financial position

재무상태표

17

Ledger statement (for cash)

계정별원장

18

To borrow

차입

19

To pay capital

출자

20

Dividends

배당

21

Cost

비용

22

Revenue

수익

23

Wages (labor costs)

급여

24

Slip

전표

25

Financial statement

재무제표

26

Accounting book

장부 (변경, 훼손 불가능)

27

Future economic benefit

미래 경제적 효익

28

Residual equity/Net asset

잔여지분; 순자산; 순자산

29

Lease security deposit

임차보증금

30

Operating asset

영업용 자산