(용어)[스크랩] 회계용어 모음

견적서 (estimate)
공사비 (cost of construction)
재료비 (material cost)
- 직접재료비 (direct material cost)
- 간접재료비 (indirect material cost)
부산물 (by-product)
소계 (sub total)
노무비 (labor cost)
- 직접노무비 (direct labor cost)
- 간접노무비 (indirect labor cost)
운반비 (transport charges)
기타경비 (the others cost)
공구손료 (tool rent fee)
산재보험 (industrial insurance)
고용보험 (employment insurance)
건강보험 (health insurance insurance)
연금 (annuity insurance)
안전관리비 (safety supervision cost)
일반관리비 (general management cost)
이익 (profit)
부가세 (value added tax)
세포함 총계 (total, tax included)
대차대조표(Balance sheet)
자산(Asset)
유동자산(Current Asset)
당좌자산(Quick Asset)
현금및 현금 등가물(cash&cash equivalent)
매출채권(accounts receivables)
미수금(note receivables)
미수수익(unrealized gain)
선급금(advance to customer)
선급 비용(prepaid expense)
선급 법인세(prepaid tax expense)
재고자산(Inventory)
상품(merchandise)
제품(finished goods)
고정자산(Non-current Asset)
투자자산(investments)
보증금(warranties)
유형자산(property , plant&equipment)
토지(Land)
건물(Buildings)
감가상각누계액(accumulated drpreciation)
구축물(equipment)
기계장치(machinery)
차량운반구(equipment)
공기구비품(equipment)
건설중인자산(construction in progress)
무형자산(Intangibie asset)
산업재산권(patents)
개발비(improvements cost)
자산총계( Total assets)
부채(Liabilities)
유동부채(current liabilities)
매입채무(accounts payable)
단기차입금(payables)
미지급금(accrued payables)
선수금(unearned revenue)
예수금(other advance for customers)
미지급비용(accrued expense)
미지급법인세(tax payables)
유동성 장기부채(current portion of long term debt)
부가예수금(other accrued liabilities)
고정부채(Non-current liabilities)
사채(bonds)
장기차입금(bonds payables)
퇴직급여충당금(allowanced)
부채총계(Total liabilities)
자본(Stock holder's Equity)
자본금(equities)
보통주자본금(common stock)
자본잉여금(additional paid in capital)
주식발행초과금(additional paid in capital-common stock)
재평가 적립금(market adjustments)
이익잉여금(retained earnings)
이익준비금(free and unappropriated)
기업합리화적립금(appropriation for plant)
임의적립금(appropriations)
미처분이익잉여금(appropriated retained earnings)
자본조정(conta equity items)
자본총계(Total Equities)
손익계산서(P/L or income statement)
매출액(sales)
매출원가(cost of good solds)
매출총이익(gross profit)
판매비와 관리비(selling expenses&administrative expenses)
영업이익(operating income)
영업외수익(other revenue)
영업외 비용(other revenue)
경상이익(income before unusual or infrequent items and income taxes)
법인세비용차감전순이익(income from continuing operations before taxes)
법인세비용(tax)
당기순이익(Net income)
주당순이익(easning per share-net income)
처분전 이익잉여금(retained earnings-1/1,20xx)
전기이월이익잉여금(prior year-retained earnings)
당기순이익(net income) 
[출처] 재무 영어 단어|작성자 리키
미수금 :an uncollected amount
선급금 :Advance Payment
선납법인세 :prepaid income tax
집기비품 :Office Equipment
가수금 :suspense receipt
예수부가세 :withholding V.A.T
미지급금: ACCOUNTS PAYABLE 
선수금 :advance from customers
예수금 : WITHHOLDING
퇴직급여충당금: reserve for severance payment
당기순이익 :net income