사용자:Catagorae/무역

대차대조표 Balance Sheet 자산 Total Assets 유동자산 Current Assets 당좌자산 Quick Assets 현금및 현금성 자산 Cash and Cash Equivalents 단기투자자산 Short-Term Investments 매출채권 Trade Accounts and notes receivable 기타당좌자산 Other Quick Assets 재고자산 Inventories 상품, 제품 및 반제품 Merchandise, Finished Goods, and Semi-Finished Goods 원재료 Raw Materials 기타재고자산 Other Inventories 비유동자산 Non-Current Assets 투자자산 Investments 장기투자증권 Long-Term Securities 유형자산 Property, Plant and Equipment 토지 Land 설비자산 Plant Assets 건물, 구축물 Building and Structures 기계장치 Machinery and Equipment 선박 차량운반구 Ships, Vehicle and Transportation Equipment 기타설비자산 Other Plant Assets 건설중인 자산 Construction in Progress 기타유형자산 Other Property, plant and equipment 무형자산 Intangible Assets 개발비 Development Costs 기타비유동자산 Other Non-Current Assets 부채 및 자본 Total Liabilities and Stockholders’ Equity 유동부채 Current Liabilities 매입채무 Trade Accounts and Notes Payable 단기차입금 Short-Term Borrowings 유동성장기부채 Current Maturities of Non-current Liabilities 기타유동부채 Other Current Liabilities 비유동부채 Non-Current Liabilities 회사재 Bond Payable 장기차입금 Long-Term Borrowings 기타비유동부채 Other Non-current liabilities 자본 Stockholder’s Equity 자본금 Capital Stock 자본잉여금 Capital Surplus 자본조정 Capital Adjustment 기타포괄손익누계액 Accumulated and Comprehensive Income 자산재평가이익 Gain on Revaluation of Property, plant and equipment 이익잉여금 Retained Earnings 손익예산서 Income Statement 매출액 Sales 매출원가 Cost of Goods sold 매출총손익 Gross profit or loss 판매비와 관리비 Selling and administrative expenses 급여 Salaries 퇴직급여 Retirement Allowance 복리후생비 Other Employee Benefit 수도광열비 Utilities 세금과공과 Taxes and Dues 임차료 Rent 감가상각비 Depreciation 접대비 Entertainment 광고선전비 Advertising 경상개발비 연구비 Ordinary research and development expense 보험료 Insurance 운반,하역,보관,포장비 Transportation, cargo handling, warehousing and packing 대손상각비 Bad Debt Expense 무형자산상각비 Amortization of Intangible Assets 개발비상각 Amortization of Development Cost 지급수수료 Service Fee 기타판매비와 관리비 Other Selling & Administrative Expenses 영업손익 Operating Income or Loss 영업외 수익 Non-Operating Income 이자수익 Interest Income 배당금수익 Dividend Income 외환차익 Gain on Foreign Currency Transactions 외화환산이익 Gain on Foreign Currency Translation 파생금융상품거래이익 Gain on Financial Derivative Transactions 파생금융상품평가이익 Gain on Valuation of financial derivative 투자, 유형자산처분이익 Gain on disposition of investments & Property, plant and equipment 지분법평가이익 Gain in valuation of investments under the equity method 기타영업외수익 Other Non-operating income 영업외비용 Non operating Expenses 이자비용 Interest Expense 외환차손 Loss on Foreign Currency transaction 외화환산손실 Loss on foreign currency translation 파생금융상품거래손실 Loss on financial derivative transactions 파생금융상품평가손실 Loss on valuation of financial derivative 투자,유형자산처분손실 Loss on disposition of investments & Property, plant and equipment 지분법평가손실 Loss on valuation of investments under the equity method 자산재평가손실 Loss on revaluation of property plant and equipment 기타영업외 비용 Other non-operating expenses 법인세비용차감전순손익 Income or loss before income taxes 법인세비용 Income Taxes 계속사업이익 Income from continuing operations 중단사업손익 Income from discontinued operations 당기순손익 Net Income or loss 제조원가명세서 Statement of cost of goods manufactured 당기총제조비용 Current manufacturing cost 재료비 Material costs 노무비 Labor costs 경비 Overhead costs 복리후생비 Other employee benefits 전력비 Electricity 가스수도비 Utilities 감가상가비 Depreciation 세금과 공과 Taxes and Dues 임차료 Rent 보험료 Insurance 수선비 Repairs and maintenance 외주가공비 Conversion costs for outside order 운반, 하역, 보관, 포장비 Transportation, cargo handling, warehousing and packing 경상개발비 Ordinary development expenses 기타경비 Other overhead costs 기초재공품원가 Beginning work-in-process 기말재공품원가 Ending work-in-process 타계정대체액 Transferred out 당기제품제조원가 Costs of goods manufactured 이익잉여금처분계산서 Statement of Appropriation of retained earnings 처분전이익잉여금 Retained earnings before appropriation 전기이월이익잉여금 Unappropriated retained earnings carried over from prior period 당기순이익 Net Income 회계변경의 누적효과 Accumulated Effect of accounting policy change 지분법적용회사의 잉여금변동 Changes in retained earnings of associate companies under the equity method 전기오류수정손익 Gain or loss on prior period error corrections 기타처분전이익잉여금 Other retained earnings before appropriation 임의적립금이입액 Transfers from voluntary reserves 이익잉여금처분액 Appropriation of retained earnings 이익준비금 Legal reserve 기타법정적립금 Other Statutory reserves 배당금 Dividends 임의적립금 Voluntary reserves 기타이익잉여금처분액 Other appropriation of retained earnings 차기이월이익잉여금 Unappropriated retained earnings to be carried over to the subsequent year 성장성에 관한지표 Indicators Concerning Growth 총자산증가율 Growth rate of total assets 유형자산증가율 Growth rate of property, plant and equipment 유동자산증가율 Growth rate of current assets 재고자산증가율 Growth rate of inventories 자기자본증가율 Growth rate of stockholders’ equity 매출액증가율 Growth rate of sales 손익의 관계비율 Relationship ratios of income and expenses 총자산세전순익률 Income before income taxes to total assets 총자산순이익율 Net income to total assets 기업세전순이익율 Interest expenses and income before income taxes to total assets 기업순이익률 Interest expenses and net income to total assets 자기자본세전순이익률 Income before income taxes to stockholders’ equity 자기자본순이익률 Net income to stockholders’ equity 자본금세전순이익률 Income before income taxes to capital stock 자본금순이익률 Net income to capital stock 매출액세전순이익률 Income before income taxes to sales 매출액순이익률 Net income to sales 매출액영업이익률 Operating income to sales 매출원가 대 매출액 Cost of goods sold to sales 변동비 대 매출액 Variable costs to sales 고정비 대 매출액 Fixed costs to sales 연구개발비 대 매출액 Research and development costs to sales 인건비 대 매출액 Employment costs to sales 인건비 대 영업총비용 Employment costs to total operating costs 재료비 대 매출액 Material costs to sales 재료비 대 영업총비용 Material costs to total operating costs 순외환손익 대 매출액 Net gain on foreign currency transactions and translation to sales EBIT 대 매출액 Earnings before interest and tax to sales EBITDA 대 매출액 Earnings before interest, tax, depreciation and amortization to sales 감가상각률 Depreciation Ratio 금융비용 대 부채 Interest expenses to liabilities 차입금평균이자율 Interest expenses to total borrowings and bonds payable 금융비용 대 총비용 Interest expenses to total expenses 금융비용 대 매출액 (금융비용부담률) Interest Expenses to sales 순금융비용 대 매출액 Net Interest expenses to sales 이자보상비율 Interest coverage ratio 순이자보상비율 Net Interest coverage ratio 손익분기점률 Break-even point ratio 사내유보율 Accumulated earnings ratio 배당률 Dividends to capital stock 배당성향 Dividends to net income 자산, 부채, 자본의 관계비율 Relationship ratios of assets liabilities and stockholders’ equity 자기자본비율 Stockholders’ equity to total assets 유동비율 Current ratio 당좌비율 Quick ratio 현금비율 Cash ratio 비유동비율 Non-current ratio 비유동장기적합률 Non-current assets to stockholders’ equity and non-current liabilities 부채비율Debt ratio 유동부채비율 Current liabilities ratio 비유동부채비율 Non-current liabilities ratio 차입금의존도 Total borrowings and bonds payable to total assets 차입금 대 매출액 Total borrowings and bonds payable to sales 매출채권 대 매입채무 Receivables to payables 순운전자본 대 총자본 Net Working capital to total assets 자산, 부채, 자본의 회전율 Turnover ratios of assets, liabilities and stockholders’ equity 총자산회전율 Total assets turnover 자기자본회전율 Stockholders’ equity turnover 자본금회전율 Capital stock turnover 경영자산회전율 Operating assets turnover 비유동자산회전율 Non-current assets turnover 유형자산회전율 Property, plant and equipment turnover 재고자산회전율 Inventories turnover 상(제)품회전율 Merchandise turnover 매출채권회전율 Receivables turnover 매입채무회전율 Payables turnover 생산성에 관한 지표 Indicators concerning productivity 노동장비율 Property, plant and equipment per capita 자본집약도Total assets per capita종업원 1인당 부가가치 Gross value-added per capita 총자본투자효율 Gross value-added to total assets or productivity of capital 설비투자효율 Gross value-added to property, plant and equipment 기계투자효율 Gross value-added to machinery and equipment 부가가치율 Gross value-added to output 노동소득분배율 Employment costs to operating surplus, interest expenses and employment costs 부가가치의 구성 Composition of Gross Value-added 영업잉여 Operating surplus 인건비 Employment costs 금융비용 Interest expenses 조세공과 Taxes and dues