[금융 용어]대차대조표 영문 용어

대차대조표 용어 영문 표기와 한글 표기

영문 표기

한글 표기

net sales                                     Cost of goods sold                            Gross profit                                  Expenses                                      Ceneral, selling, and administrative expenses Net interest expense                          Earnings before tax                           Tax                                           Earnings after tax                            Assets                                        Current assets                                Accounts receivable                                                                         inventories                                   Prepaid expenses                              total current assets                          Net fixed assets                              total assets                                  Liabilities and Owners'Equity                 Current liabilities                           Bank loan                                     Accounts payable                                                                            Current portion long-term debt                Accrued wages                                 total current liabilities                     long-term debt                                common stock                                  ratained earnings                             total liabilities and owners' equity

매출액 매출원가 매출총이익 비용     판매비와 일반관리비 순지급이자(지급이자-수입이자) 세전이익(경상이익)    법인세 등 세후순이익(당기순이익) 자산 유동자산 매출채권(받을어음,외상매출금) 재고자산 선급비용 유동자산계 고정자산 총자산 부채와 자본 유동부채 단기차입금 매입채무(지급어음,외상매입금)  유동성장기부채 퇴직충당금 유동부채합계 고정부채 보통주자본금 잉여금 부채와 자본 총계