Korean financial vocabulary into English


감가상각 : depreciation

감가상각 누계액: accumulated depreciation
감사보고서 : audit report
가속상각 : accelerated depreciation
간접비: overhead
간접세 : indirect tax
감자: reduction of capital

건설 중인 자산:construction in progress
결손금: deficit

결손보전: coverage of loss
계정 : account
고정비: fixed cost
고정자산: fixed asset

공기구 비품: Equipment and tools

기간원가: period costs
기말재고: ending inventory
기업공개 : going public

기업합리화: rationalization of enterprise
기업어음 : commercial paper
납입자본금 : paid-in capital
내부수익율 : internal rate of return : IRR
내부자거래 : insider trading

내재이자율: implicit interest rate

내재파생상품: embedded derivatives
당좌대월: overdraft
당좌자산 : quick asset
대변 : credit

대손충당금 환입: bad debt appropriation reversal
대차대조표 : balance sheet
매입채무: Trade payables

매출원가 : cost of goods sold
매출이익 : profit margin
매출총이익 : gross profit

무상증자: capital increase without consideration

미지급금: non-trade payables

미지급 비용: accrued expenses

미지급이자: accrued interest

미수금: non-trade receivables

미수수익: accrued income

미지급비용 : accrued expense

미착품: Goods to arrive
미처분 이익잉여금 : undivided profit
받을어음 : note receivable

배당성향: pay-out ratio
법정자본금 : legal capital, stated capital

법정준비금: legal reserve
변동환율 : floating exchange rate

보증 예수금: Security deposit received

부의영업권: negative goodwill
부채 : debt

사채: bond
사후정산 : ex-post settling up

산업재산권: industrial property right

상각 : amortization

선급금: advanced payments

선급비용: prepaid expense

선수금: advance received
세전이익 : pretax income
소득 : income
소득세 : income tax

손상차손: impairment loss
손익계산서 : income statement
손익 : profit and loss
손익분기 : breakeven
손익분기점 : break-even point
수권자본 : authorized share capital
순이익 : net profit
연결대차대조표 : consolidated balance sheet
연결손익계산서 : consolidated profit and loss statement

연결자본조정: consolidated capital adjustment
영업수익 : operating revenue

영업권: goodwill
영업비 : operating expenses

예수금: non-trade advances

예치금: balance
외상매출금 : accounts receivable
우발채무 : contingent liability
원가 : cost
운전자본 : working capital
유가증권 : security
유동부채 : current liability
유동성 : liquidity
유동자산 : current asset
이연부채 : deferred liability
이월 : carry over

이익준비금: earned surplus reserve
이자 : interest
자기자본 : equity
자기자본비용 : cost of equity capital
자기자본수익율 : return on common equity : ROE
자본 : capital
자산 : asset
자산매각 : divestiture
자산수익율 : return on assets : ROA
재고 자산 : inventory

재공품: work in process
재무제표 : financial statements
재투자 : plow back

저장품: supplies
적자 : deficit

전신환매입율 : telegraphic transfer bid rate
전신환매도율 : telegraphic transfer offer rate
정기예금 : time deposits

정률법: declining balance method

정액법: straight line depreciation method

주식발행 초과금: Contributed capital in excess of par value
증자 : increase in capital
지급불능 : insolvency
지급어음 : note payable

지분법적용투자주식: investment applying equity method
차변 : debit

차입원가: borrowing costs
청산 : liquidation

추징관세: additional tariff

퇴직보험예치금: retirement insurance balance
투자수익율 : return on investment : ROI
특별매출 : special offering
특별이익 : extraordinary income
특별손실 : extraordinary loss

특수관계자: persons with special relationship
파산 : bankruptcy

파생상품: derivatives
평가절하 : devaluation

화폐성 외화자산: currency assets denominated in foreign currency

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