Vocab (Eng-Kor) Flashcards
(117 cards)
1
Q
Cash basis
A
현금주의
2
Q
Accrual basis
A
발생주의
3
Q
Liabilities
A
타인자본 (부채)
4
Q
Capitalism
A
자본주의
5
Q
Limited liability
A
유한
6
Q
Absent shareholders
A
부재주주
7
Q
Audit
A
감사
8
Q
Balance sheet (Statement of financial position)
A
재무상태표
9
Q
Primary financial statement (REQUIRED)
A
주요재무제표 (Balance sheet, Income statement, Statement of cash flows)
10
Q
Statement of cash flows
A
현금흐름표
11
Q
Statement of Retained Earnings (R/E)
A
이익잉여금처분계산서 (NOT required)
12
Q
Notes (included at the end of financial reporting)
A
주석사항
13
Q
Current assets
A
유동자산
14
Q
Long-term assets
A
비유동(고정)자산
15
Q
Raw materials
A
원재료
16
Q
Work-in-progress
A
재공품 (반제품)
17
Q
Finished goods (products)
A
제품
18
Q
Trade discout
A
거래할인
19
Q
Invoice
A
거래명세표 (송장)
20
Q
Goods in transit
A
미착상품
21
Q
Title
A
소유권
22
Q
Condition of liability
A
운송조건
23
Q
Incidental cost
A
부대비용
24
Q
Freight-in cost
A
운반비 (NOT an expense; part of asset)
25
Handling cost
하역비
26
Return
(매입)환출
27
Allowance
애누리
28
Credit terms
신용조건
29
Gross method
총액
30
Periodic inventory system (physical counting method)
재고실사법
31
Last In, First Out (LIFO)
후입선출법
32
Subsidiary ledger
보조원장
33
Lower of Cost or NRV (LCN)
저가주의
34
Moving Average Method
이동평균법
35
Subsequent expenditures
후속지출
36
Acquisition Cost
취득원가
37
Lump Sum Purchase
일괄구매
38
Non-Monetary Exchange
비화폐성 교환
39
Excavation Cost
굴착비용
40
Avoidable Interest
회피가능이자
41
Fair Value
공정가치
42
(Building) Addition
증설
43
(Building) Improvement
개량
44
Service Life (for operations)
내용연수
45
Allocation
배분
46
Composite Depreciation Rate
종합상각률
47
Impairment
가치손상
48
Intangible Assets
유형자산
49
Development Cost
개발원가
50
Research & Development (R&D)
연구개발
51
Infringement
침해
52
Ordinary R&D Expense
경상연구개발비
53
Network
영업망
54
Goodwill
영업권
55
Checking Account
당좌예금
56
Term Deposit (Long-term Deposit)
정기예금(적금)
57
Demand Deposit
보통예금
58
Maturity
만기
59
Cash Equivalent
현금등가물
60
Deposit in Transit
미기입예금
61
Outstanding Check
기발행미인출수표
62
Draft
어음수표
63
Overdraft
당좌차월
64
Non-Sufficient Fund (NSF) Check
부도수표
65
Bank Statement
잔액증명서
66
Restricted Cash
사용제한현금
67
Sinking Fund
채무상환
68
Compensating Balance
(보상잔고) 강제예치
69
Bad Debt Expense
대손상각비
70
Direct Write-Off Method
직접차감법
71
Aging Schedule
연령표
72
Pledge
담보
73
Recourse
소구권
74
Anappropriation
이입
75
Appropriation
전입
76
Definite Liabilities
확정부채
77
Estimated Liabilities
추정부채
78
Purchase Commitment
확정구매계약
79
Compensated Absence
보상휴가 (유급)
80
Asset Retirement Obligation
원상회복의무
81
Lawsuit
소송 (피소)
82
Warranty
품질보증
83
Subsequent Period
후속기간
84
Issue Date (of financial statement)
공표일
85
Appeal
항소
86
Bonds
사채
87
Par Value
액면가
88
Coupon Bond
이표체
89
Zero-Coupon Bond
무이표체
90
Serial Bond
연속상환채
91
Unsecured Bond (Debenture)
무보증채
92
Secured Bond
보증채
93
Index Bond
물가지수연동채
94
Callable Bond
수의상환채
95
Issuing Price
발행가
96
Risk-Free Asset
무위험자산
97
Treasury Bond
국공채
98
Credit Ranking
신용등급
99
Premium Issue
할증발행
100
Stated Rate
표시이자
101
Present Value Factor
현가계수
102
Treasury Stock
금고주 (자사주)
103
Common Stock
보통주
104
Preferred Stock
우선주
105
In Arrears
지체중
106
Cumulative
누적적
107
Conversion Right
전환권
108
Redeemable (Liability)
상환 (부채)
109
Authorized Stock
수권주식수
110
Issued Stock
발행주식수
111
Outstanding
유통주식수
112
Undelivered Stock
미교부주식
113
Installment Sales
할부판매
114
Lease
임대차
115
Lessor
임대인 (리스회사)
116
Lessee
임차인 (리스이용자)
117
Implicit Rate of Return (IRR)
목표수익률
