사용자:Catagorae/회계

개당)금형비 (Unit) Tooling Cost 1인당매출액증가율 Growth Rate Of Sales Per Capita 1인당부가가치증가율 Growth Rate Of Gross Value Added Per Capita Or Productivity Of Labor 1인당인건비증가율 Growth Rate Of Employment Costs Per Capita 1회생산량 Production Lot 가공비 Processing(Conversion) Cost 가산법 Add-On Method 가산세 Additional Tax(Charge) 가속상각율 Declining Balance Rate 가중평균 Weighted Average 간접경비 Indirect Overhead Costs 간접노무비 Indirect Labor Costs 간접비 Indirect Cost 간접재료비 Indirect Material Cost 간접제조경비 Indirect Manufacturing Expenses 감가상각누계액 Accumulated Depreciation 감가상각비 Depreciation Expense 감가상각율 Depreciation Ratio 감가상각정책 Depreciation Policy 감모상각비 Amortization Expenses 감손 Waste 감손율 Waste Percentage 개별법 Specific Identification 개별원가계산 Job-Order Costing 개인기업 Proprietorships 개인소득세 Individual(Or Personal) Income Taxes 거래 Transactions 건강보험 Health Insurance 건설이자 Interest During Construction 견적가 Quotation 결손금 Deficit 경비 Overhead Costs 경상비용 Ordinary Expenses(Expenditures) 경상손익 Ordinary Profit And Loss 경상연구개발비 Ordinary Research & Development Expenses 경상이익 Ordinary Income 경상이익증가율 Growth Rate Of Ordinary Income 경영자산회전율 Operating Assets Turnover 경영조직 Business Organization 경영층 Management 경제적사건 Economics Events 계속기록법 Perpetual Inventory System 계속기업의가정 Go-Concern Assumption 계속적인영업활동 Continuing Operations 계약상의제약 Contractual Restriction 계정 Account 고객 Customers 고정부채 Long-Term Liabilities 고정부채비율 Fixed Liabilities Ratio 고정비 Fixed Cost 고정비대매출액 Fixed Costs To Sales 고정비율 Fixed Ratio 고정자산 Fixed Assets 고정자산회전율 Fixed Assets Turnover 고정장기적합율 Fixed Assets To Stockholders' Equity And Long-Term Liabilities 공급업자 Suppliers 공손 Spoilage 공손율 Spoilage Percentage 공시 Disclosure 공장인도가격 Exw(Ex Works) 공정시장가치 Fair Market Value 공제법 Subtractive Method 과거원가 Past Cost 관리가능비 Controllable Cost 관리가능성 Controllability 관리불능비 Uncontrollable Cost 관리회계 Managerial Accounting 관세 Tariffs, Customs Duties 관세환급 Customs Refund 광고선전비 Advertising 구매부품 Purchased Parts 구매예상가 Purchasing Cost 국민연금 State Pension 국제노동기구 Ilo(International Labor Orgarnization) 금리 Interest Rate 금융기관장기차입금 Long-Term Borrowings 금융비용대매출액 Interest Expenses To Sales 금융비용대부채 Interest Expenses To Liabilities 금융비용대총비용 Interest Expenses To Total Expenses 금형상각비 The Depreciation Expense Of Tooling 급료 Salaries 급여 Wages 기간원가 Period Cost 기계장치 Machinery & Equipments 기계투자효율 Gross Value Added To Machinery And Equipment 기발행미인출수표 Outstanding Check 기본급 Basic Salary[Wages] 기업경상이익율 Interest Expenses And Ordinary Income To Total Assets 기업경영지표 Business Index By Industry 기업순이익율 Interest Expenses And Net Income To Total Assets 기업실체의가정 Business Entity Assumption 기타고정부채 Other Long-Term Liabilities 기타당좌자산 Other Quick Assets 기타비용과손실 Other Expenses And Losses 기타수익과이익 Other Revenue And Gains 기타유동부채 Other Current Liabilities 기타이익잉여처분금 Other Appropriation Of Retained Earnings 기타장기차입금 Other Long-Term Borrowings 기타재고자산 Other Current Assets 기회원가 Opportunity Cost 납입자본 Paid-In Capital 내부이용자 Internal Users 내부통제 Internal Control 내용년수 Useful Life 년차수당 Year-End Allowance 노동생산성증가율 Value Added Growth Rate Per Employee 노동소득배율 Employment Costs To Gross Value Added 노동장비율 Property,Plant And Equipment Per Capita 노무비 Labor Cost 누적적우선주 Accumulative Preferred Stock 누적효과 Cumulative Effect 능률 Efficiency 능률수준 Performance Level 능률차이 Efficiency Variance 단가 Unit Price 단기차입금 Short-Term Borrowings 단순평균법 Simple Average Method 달성가능표준원가 Attainable Standard Cost 담보부사채 Secured Bonds, Mortgage Bonds 당기순이익 Net Income 당기순이익증가율 Growth Rate Of Net Income 당좌비율 Quick Ratio 당좌자산 Quick Assets 대변 Credit 대변잔액 Credit Balance 대손상각비 Bad Debt Expense,Uncollectible Account Expense 대손충당금 Allowance For Bad Debt,Allowance For Doubtful Accounts 대응의원칙 Matching Principle 대차대조표 Balance Sheet 대체원가 Alternative Cost 도매상 Wholesailer 등록사채 Registered Bonds 로열비 Royalty 리스 Lease 리스기간 Lease Term 리스부채 Lease Liability 마감 Closing 마감후시산표 Post Closing Trial Balance 만기가하나인회사채 Term Bonds 만기일 Maturity Date 매몰원가 Sunk Cost 매입 Purchase 매입가액 Purchase Price 매입운반비 Freight In Cost 매입채무 Payables 매입채무회전율 Payables Turnover 매출 Sale 매출세 Sales Taxes 매출액 Sales 매출액경상이익율 Ordinary Income To Sales 매출액순이익율 Net Income To Sales 매출액영업이익율 Operating Income To Sales 매출액증가율 Growth Rate Of Sales 매출원가 Cost Of Goods Sold 매출원가대매출액 Costs Of Sales To Sales 매출채권 Receivables 매출채권대매입채무 Receivables To Payables 매출채권회전율 Receivables Turnover 매출총이익 Gross Profit On Sales, Gross Margin 매출총이익법 Gross Profit Method 매출총이익율 Gross Profit Rate 매출환입및애누리 Sales Returns And Allowances 명목계정 Nominal Account 목적지도착조건 Fob Destination 목표원가 Target Cost 목표재료비 Target Material Cost 목표효율 Target Efficiency 무담보부사채 Unsecured Bonds, Deventuer Bonds 무액면주식 No-Par Value Stock 무한책임 Unlimited Liability 무형자산 Intangible Assets 미국공인회계사회 America Institute Of Certified Public Accountants 미국회계학회 America Accounting Associations 미수금 Accounts Receivable 미실현손익 Unrealized Gains Or Losses 미지급급여 Salaries And Wages Payable 미지급노동조합비 Union Dues Payable 미지급배당금 Dividends Payable 미지급사채이자 Bond Interest Payable 미지급이자 Interest Payable 미착상품 Goods In Transit 발생비용 Accrued Expense 발생수익 Accrued Revenue 발생이자 Accured Interest 발생주의 Accrual Basis 발행일 Issuance Date 배당률 Dividends To Capital Stock 배당선언일 Declaration Date 배당성향 Dividends To Net Income 배당소득 Dividened Income 배당수익 Dividend Revinue 배부 Application 배분 Allocation 법인 Corporations 법인소득세 The Coperate Income Taxes 법적실체 Legal Entity 법적제약 Legal Restriction 법정복리비 Legal Welfare Expense 법정자본금 Legal Capital 변동비 Variable Cost 변동비대매출액 Variable Costs To Sales 병가비 Sick Pay Benefit Expense 보상잔액 Compensating Balance 보수주의 Conservatism 보통법 Common Law 보통주 Common Stock 보험료 Insurance Expense 복리후생비 Other Employee Benefits 복식부기회계 Double-Entry Accounting 본선인도가격 Fob(Free On Board) 부가가치 Value Added 부가가치구성율추이 Trends Of Composition Of Value Added By Ratio 부가가치세 Value Added Tax 부가가치율 Gross Value Added To Sales 부가원가 Imputed Cost 부기 Book Keeping 부도수표 Not Sufficient Funds 부문비배부표 Departmental Cost Alloction Sheet 부산물 By-Products 부채 Liabilities 부채비율 Debt Ratio 부채성충당금 Liability Provisions 분개 Journalizing 분리된실체 Separate Entities 불량율 Failure Rate 비경상적 Unusual In Nature 비경상적항목 Irregular Items 비누적우선주 Non Accumulative Preferred Stock 비반복적 Infrequent In Occurence 비상장기업 Privately Held Corporation 비용 Expenses 비용분석 Cost Analysis 비원가 Non-Cost 사급 Buying Material Or Parts And Supplying To Vendor For Resupplying 사내유보율 Accumulated Earnings Ratio 사외유통보통주식수 Shares Of Outstanding Common Stock 사용이제한된현금 Restricted Cash 사채 Debentures 사채상환 Bonds Retirement 사채상환기금 Bonds Sinking Fund 사채상환손실 Loss On Bonds Redemption 사채상환이익 Gain On Bonds Redemption 사채약관 Bond Indenture 사채이자비용 Bond Interest Expenses 사채증서 Bond Certificate 사채할인발행차금 Discount On Bonds Payable 사채할증발행차금 Premium On Bonds Payable 사회보장세 Social Security Taxes 사후원가관리 Post Cost Control 산업재해보험 The Workman'S Accident Compensation Insurance 산재보험 Workmen'S Accident Compensation Insurance 상(제)품및반제품 Merchandise & Finished Goods 상각표 Amortization Schedule 상기업 Merchandising Companies 상업어음 Commercial Paper 상여금 Bonus 상장법인 Publicly Held Corporation 상표권,상호권 Trade Marks And Trade Names 상품 Merchandise 상품(제품)회전율 Merchandise Turnover 상해보험 Accident Insurance 상환가액 Redemption Price 상환사채 Redemption Bonds 상환우선주 Redemption Preferred Stock 상환일 Redemption Date 생명보험 Life Insurance 생산량비례법 Unit Of Activity Method 생산성비율 Ratios Of Productivity 생산성지표추이 Trends Of Ratios Of Productivity 선급비용 Prepaid Expense 선수수익 Unearned Revenue 선입선출법 First In First Out 선적지조건 Fob Shipping Point 설비자산 Property, Plant And Equipment 설비투자효율 Ratio Of Value Added To Tangible Assets 성과급제 Piece-Rate Plan 성장성비율 Growth Rates 성장성지표추이 Trends Of Ratios Of Growth 세관송장 Customs Invoice 세금과공과 Taxes & Dues 세금을차감한순액 Net Of Taxes 세금절감액 Income Tax Save 세전이익 Income Before Income Taxes 소득세 Income Tax 소매상 Retailer 소매재고법 Retail Method 소모품비 Articles Of Consumption Expenses 소액의지출 Minor Expenditure 소액현금 Perry Cash Funds 소유권의양도가능성 Transferable Ownship Rights 소유권이전조항 Transfer Ownership 소유주지분,자본 Owner'S Equity 소유주지분표 Owner'S Equity Statement 손실율 Loss Rate 손익계산서 Income Statement 손익분기점율 Brake-Even Point Ratio 송품장 Invoice 수권주식 Authorized Stock 수당 Allowance 수도광열비 Utilities 수선비 Repairing Expenses(The Cost Of Repairing) 수용 Expropriation 수율 Yield Percentage 수익 Revenues 수익성 Profitability 수익성비율 Ratios Of Profitability 수익성지표추이 Trends Of Ratios Of Profitability 수익적지출 Revenue Expenditures 수입부대비율 In Plant Rate 수정분계 Adjusting Entries 수표 Check 순금융비용 Net Interest Expenses 순금융비용대매출액 Net Interest Expenses To Sales 순손실 Net Loss 순실현가치 Net Realizable Value 순외환손익대매출액 Net Gain On Foreign Currency Transactions And Translation To Sales 순운전자본대총자본 Net Working Capital To Total Assets 순이익 Net Income 순지급액 Net Pays 시간급제 Time-Rate Plan 시간차이 Labor Hour Variance 시산표 Trial Balance 시장가치 Market Value 시장기금 Money Market Fund 시장성유가증권 Marketable Security 시장이자율 Market Interest Rate 신뢰성 Reliability 실업세 Unemployeement Taxes 실제원가 Actual Costs 실질계정 Real Account 실현주의 Realization Principle 안전성비율 Ratios Of Stability 액면가액 Face(Par) Value 액면발행 Issuance At A Per 액면주식 Par Value Stock 약속어음 Primissory Note 업무활동원가 Activity Costs 여유시간 Spare Time 역사적원가 Historical Cost 역사적원가계산 Historical Cost Accounting 연결재무제표 Consolidated Finacial Statements 연구개발비 Research & Development Expense[Costs] 연구개발비대매출액 Research & Development Expense[Costs] To Sales 연구개발비상각 Amortization Of Research & Development Expense 연금 Pensions 연기가능원가 Postponable Cost 연령표 Aging Schedule 연속상환사채 Serial Bonds 염가구매선택권 Bargain Purchase Option 영구계정 Permanent Account 영리기업 Business Enterprise 영업권 Good Will 영업비 Operating Cost 영업비용 Operating Expenses 영업외비용 Nonoperating Expense 영업외수지 Nonoperating Income 영업이익 Operating Profit 영업활동으로인한손실 Loss From Operation 예상재료비 Estimated Material Cost 예정원가 Predetermined Cost 외부이용자 External Users 외주가공비 Processing Fee For Outside Orders 외환차손 Loss On Foreign Currency Transaction 우발부채 Contingent Liabilities 우선주 Preferred Stock 우선주배당금 Preferred Stock Dividends 우선주에게미지급한배당금 Dividends In Arrears 운반비 Transporting Expenses, Freight 운용리스 Operating Leases 운임,보험료포함가격 Cif(Cost, Insurance And Freight) 운전자금 Working Fund 원가 Cost 원가계산 Cost Accounting 원가계산기간 Costing Period 원가관리 Cost Control(Management) 원가기획 Cost Planning & Control 원가단위 Cost Unit 원가법 Cost Method 원가중심점(원가책임단위) Cost Center 원가추정 Cost Estimation 원가함수 Cost Function 원가형태 Cost Behavior 원가흐름 Cost Flow 원가흐름의가정 Cost Flow Assumption 원금상환액 Reduction Of Principal 원장계정 Ledger Account 원재료 Raw Material 월차수당 Monthly Allowance 위탁상품,적송품 Consigned Goods 위탁자 Consignor 유가증권 Marketable Securities 유동부채 Current Liabilities 유동부채비율 Current Liabilities Ratio 유동비율 Current Ratio 유동자산 Current Assets 유동자산증가율 Growth Rate Of Current Assets 유보이익 Retained Earning 유보이익표 Retained Earning Statement 유한책임 Limited Liabilities 유형자산 Tangible Assets 유형자산증가율 Growth Rate Of Tangible Assets 유효이자율 Effective Interest Method 은행계정조정표 Bank Reconciliation 은행미기입예금 Deposits In Transit 은행수수료 Service Charges 의결권 Voting Power 의료보험 Medical Insurance 이동평균법 Moving Average Method, Running Average Method 이사회 Boards Of Directors 이상표준원가 Ideal Standard Cost 이연자산 Deferred Charges 이연자산상각비 Amortization Of Deferred Charges 이윤 Profit 이익잉여금 Retained Earnings, Earned Surplus 이익잉여금처분계산서 Statement Of Appropriation Of Retained Earning 이자(율) Interest (Rate) 이자보상비율 Interest Earned Ratio 이자비용 Interest Expense 이자수익 Interest Revenue 인건비 Employment Costs 인건비대매출액 Employment Costs To Sales 인건비증가율 Personnel Expenses Growth Rate Per Employee 인수단 Investment Company,Underwriter 인출 Withdrawal 일관성 Consistency 일반관리비 General Administrative Expense 일반적인정된회계원칙 General Accepted Accounting Principle 일상적수리비 Ordinary Repair Expense 일시적투자 Temporary Investment 임금 Wages 임금지급장 Payroll Sheet 임시계정 Temporary Account 임율 Labor Rate 임율차이 Labor Rate Variance 임차료 Rent 입출금계정 Drawing Accounts 자가제조부품 Manufactured Parts 자기자본경상이익율 Ordinary Income To Stockholders' Equity 자기자본비율 Stockholders' Equity To Total Assets 자기자본순이익율 Net Income To Stockholders' Equity 자기자본증가율 Growth Rate Of Stockholders' Equity 자기자본회전율 Stockholders' Equity Turnover 자발적제약 Voluntary Restriction 자본금 Capital Stock 자본금경상이익율 Ordinary Income To Capital Stock 자본금순이익율 Net Income To Capital Stock 자본금회전율 Capital Stock Turnover 자본리스 Capital Leases 자본비용 Cost Of Capital 자본잉여금 Capital Surplus 자본적지출 Capital Expenditures 자본조정 Capital Adjustment 자본집약도 Total Assets Per Capita 자본총계 Stockholders' Equity 자사주,금고주 Treasury Stock 자산 Assets 자산총계 Total Assets 작업시간 Working Hours 작업폐물 Scrap(Waste) 작업표준시간 Working Standard Hours 잔존가액 Residual Value 잔존가치 Salvage Value 잡비용 Miscellaneous Expense 잡수익 Miscellaneous Revenue 장기부채 Long Term Liability 장기채무 Long Term Debt 장기투자 Long Term Investment 장부가액 Book Value, Carrying Value 장비 Equipment 장애보험 Disability Insurance 재고가능원가 Inventoriable Cost 재고불능원가 Noninventoriable Cost 재고자산 Inventories 재고자산증가율 Growth Rate Of Inventories 재고자산회전율 Inventories Turnover 재고조사법 Physical Inventory 재공품 Work-In -Process 재료 Material 재료검수보고서 Receiving Report 재료관리비 Material Administrative Expense 재료비 Material Cost 재료비대매출액 Material Costs To Sales 재무비율 Financial Ratio 재무성증권 U.S Treasury Bills 재무적자원 Financial Resourcing 재무정보 Financial Information 재무제표 Financial Statements 재무회계 Financial Accounting 재무회계기준심의위원회 Financial Accounting Standards Board 저가법 Lower Of Cost Or Market 저작권 Copyrights 전기 Posting 전기수정사항 Prior Period Adjustiments 전력비 Electricity[Power Rates] 전부원가계산 Full Cost Accounting, Absorption Costing 전환사채 Convertible Bonds 전환우선주 Convertible Preferred Stock 전환특권 Conversion Privilege 접대비 Entertainment 정률법 Fixed-Rate Method 정미시간 Net Time 정산표 Work Sheet 정상원가 Normal Cost 정상원가계산 Normal Cost Accounting 정상적표준원가 Normal Standard Cost 정액법 Straight Line Method 정확성 Accuracy 제조간접비 Factory Overhead Cost, Indirect Manufacturing Costs 제조간접원가 Factory Overhead Cost 제조경비 Manufaturing[Factory] Expenses 제조기업 Manufacturing Enterprise 제조원가 Manufaturing[Production] Cost 제조원가명세서 Statement Of The Cost Of Goods Manufactured 제조원가의3요소 Three Manufacturing Cost Elements 제조직접비 Direct Manufacturing Costs 제품보증비용 Warranty Expense 제품원가계산 Product Costing 조세공과 Taxes And Dues 조업도 Ratio Of Capaccity, Percentage Of Capacity 종업원 Employees 종합원가계산 Process Cost System 주기,주석 Notes,Footnotes 주당순이익 Earnings Per Share 주문서 Purchase Order 주산물 Main-Products 주식발행초과금 Additional Paid-In Capital, Paid-In Capital Excess Of Par Value 주식배당 Stock Dividends 주식분할 Stock Splits 주식의발행 Issuance Of Stock 주요경영지표 Key Business Index 주주 Stock Holders 주주지분 Stockholders' Equity 준고정비 Semi-Fixed Cost 준변동비 Semi-Variable Cost 준비시간 Make-Ready Time 중단된부분의영업활동 Discontinued Operation 중요성 Materiality 증권거래위원회 Securities And Exchange Commission 증권시장 Securities Market 증분원가 Incremental Cost 지급일 Payment Day 지상,가증권배당 Scrip Dividends 지출 Expenditure 직접경비 Direct Overhead Costs 직접노무비 Direct Labor Costs 직접비 Direct Expense 직접상각법 Direct Write - Off Method 직접원가 Direct Cost 직접재료비 Direct Material Costs 직접제조경비 Direct Manufacturing Expenses 집합손익 Income Summary 차기이월이익잉여금 Unappropriated Retained Earnings To Be Carried Over To The Subsequent Year 차변 Debit 차변과대변 Debit And Credit 차변잔액 Debit Balance 차액분석 Differential Analysis 차입금대매출액 Total Borrowings And Bonds Payable To Sales 차입금의존도 Total Borrowings And Bonds Payable To Total Assets 차입금평균이자율 Interest Expenses To Total Borrowings 창업비 Organization Costs 창업비상각 Amortization Of Organization Costs 채권자 Creditor 채무불이행 Default 처분으로인한손실 Loss From Disposal 처분이익 Gain On Disposal 천연자원 Natural Resources 청산 Liquidation 청산가치 Liquidation Value 체감상각법 Declining - Balance 총급여액 Gross Earnings 총원가 Total Cost 총자본투자효율 Gross Value Added To Total Assets Or Productivity Of Capital 총자본회전율 Total Assets Turnover 총자산 Total Assets 총자산경상이익율 Ordinary Income To Total Assets 총자산순이익율 Net Income To Total Assets 총자산증가율 Growth Rate Of Total Assets 총자산회전율 Total Assets Turnover 총평균법 Monthly Average Method 추가가공비 Additional Processing Costs 추적가능성 Traceability 추정보증부채 Estimated Warranty Liabilities 추정원가 Estimate Cost 추정의변경 Change In Estimate 충당금설정법 Allowance Methodts 취득가격 Acquisition Price 취득원가 Acquisition Cost 쿠폰본드 Coupon Bonds 탐사비 Exploration Cost 토지의개량 Land Improvement 퇴직급여 Retirement Allowance 퇴직급여충당금 Retiring Allowance Reserve, Allowance For Retirement 투자 Investment 투자수익 Revinue From Investment 투자수익율 Return On Investment : Roi 투자자 Investors 투자자산 Invested Assets, Investments 특근수당 Overtime Pay 특별상각 Special Amortization 특별손실 Extraordinary Losses 특별이익 Extraordinary Gains 특별항목 Extraordinary Items 특정기간 Specific Period 특정비율 Specified Rate 특정일 Specific Data 특허권 Patents 파트너쉽 Partnerships 판매관리비 Selling[Marketing] Administrative Expense 평가충당금 Valuation Allowance 평균법 Average Cost Method 평균현금흐름표 Average Cash Flow Statement 표시이자율 Stated Interest Rate 표준시간 Standard Time 표준원가 Standard Cost 표준원가계산 Standard Cost Accounting 프랜차이즈 Franchises 한계원가 Marginal Cost 할인발행 Issuance At A Discount 할증발행 Issuance At A Premium 허용가 Allowable Cost 현금과부족 Cash Over And Short 현금과예금 Cash & Deposits 현금등가물 Cash Equivalent 현금배당 Cash Dividends 현금비율 Cash Ratio 현금수취액과변금지불액 Cash Receipts And Payments 현금주의 Cash Basis 현금지출 Cash Disbursement 현금지출원가 Out-Of-Pocket Cost 현금통제 Cash Control 현금흐름 Cash Flow 현금흐름표 Statement Of Cash Flows 현재가 Current Cost 형평법 Equity Law 화폐단위 Monetary Unit 환율 Exchange Rate 환율의변동성 Volatility 활동성비율 Activity Ratios 활동성지표 Trends Of Ratios Activity 회계 Accounting 회계감사 Auditing 회계기간 Accounting Period 회계연도 Fiscal Year 회계원칙의변경 Change In Accounting Principle 회계의순환과정 Accounting Cycle 회사채 Bonds Payable 회수 Collection 회수율 Withdrawal Rate 회피가능원가 Avoidable Cost 효율 Efficiency 후입선출법 Last In First Out 휴가비 Vacation Benefit Expense EBIT대매출액 Earnings Before Interest And Tax To Sales EBITDA대매출액 Earnings Before Interest,Tax,Depreciation,And Amortization To Sales