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| Englisch und reine Koreanischschrift
英語及純諺文 | Koreanisch-Hanja-Schrift
韓漢共書 |
| 회계 용어 | 會計用語 |
| 대차대조표 Balance Sheet | 貸借對照表 |
| - | |
| assets 자산 | 資產 |
| current assets 유동자산 | 流動資產 |
| quick assets 당좌자산 | 當座資產 |
| cash and bank deposit 현금과 예금 | 現金 과 預金 |
| marketable securities 유가증권 | 有價證券 |
| trade receivables 매출채권 | 賣出債權 |
| allowance for bad debts 대손충당금 | 貸損充當金 |
| short-term loans 단기대여금 | 短期貸與金 |
| deferred income tax debits 이연법인세차 | 移延法人稅借 |
| inventories 재고자산 | 在庫資產 |
| merchandise 상품 | 商品 |
| finished goods 제품 | 製品 |
| semi-finished goods 반제품 | 半製品 |
| work in-process 재공품 | 在工品 |
| raw materials 원재료 | 原材料 |
| supplies 저장품 | 貯藏品 |
| non-current assets 고정자산 | 固定資產 |
| investments 투자자산 | 投資資產 |
| long-term bank deposits 장기성예금 | 長期性預金 |
| restricted cash and bank deposits 특정현금과 예금 | 特定現金 과 預金 |
| investment securities 투자유가증권 | 投資有價證券 |
| long-term loans 장기대여금 | 長期 貸與金 |
| long-term trade receivables 장기성매출채권 | 長期性賣出債權 |
| present value discount account 현재가치 할인차금 | 現在價值割引差金 |
| investment properties 투자부동산 | 投資不動產 |
| guarantee deposit 보증금 | 保證金 |
| tangible assets 유형자산 | 有形資產 |
| land 토지 | 土地 |
| buildings 건물 | 建物 |
| accumulated depreciation 감가상각누계액 | 減價償却累計額 |
| machinery and equipment 기계장치 | 機械裝置 |
| ships 선박 | 船舶 |
| vehicles and transportation equipment 차량운반구 | 車輛運搬具 |
| construction in-progress 건설중인 자산 | 建设中인 資產 |
| intangible assets 무형자산 | 無形資產 |
| goodwill 영업권 | 營業權（此恐有誤，待勘） |
| intellectual proprietary rights 공업소유권 | 工業所有權（有誤，對應Industrial property) |
| mining rights 광업권 | 礦業權 |
| fishing rights 어업권 | 漁業權 |
| land use rights 차지권 | 借地權 |
| deferred charges 이연자산 | 移延資產 |
| organization costs 창업비 | 刱業費 |
| pre-operating costs 개업비 | 開業費 |
| new stock issurance costs 신주발행비 | 新株發行費 |
| debenture issurance costs 사채발행비 | 社債發行費 |
| research and development costs 연구개발비 | 研究開發費 |
| liabilities 부채 | 負債 |
| current liabilities 유동부채 | 流動負債 |
| trade payables 매입채무 | 買入債務 |
| short-term borrowings 단기 차입금 | 短期借入金 |
| income taxes payable 미지급 법인세 | 未支給法人稅 |
| devidends payable 미지급 배당금 | 未支給配當金 |
| current portion of long-term debts 유동성 장기부채 | 流動性長期負債 |
| deferred income tax credits 이연법인세대 | 移延法人稅貸 |
| long-term liabilities 고정부채 | 固定負債 |
| debentures 사채 | 社債 |
| discount on debentures issued 사채발행차금 | 社債發行差金 |
| long-term borrowings 장기 차입금 | 長期 借入金 |
| long-term trade payable 장기성 매입채무 | 長期性 買入債務 |
| present value discount account 현재가치 할인차금 | 現在價值割引差金 |
| liability provisions XX 충당금 | Xx充當金 |
| stock holders' equity 자본금 | 資本金 |
| common stock 보통주 자본금 | 普通株 資本金 |
| preferred stock 우선주 자본금 | 優先株 資本金 |
| capital surplus 자본잉여금 | 資本剩餘金 |
| capital reserves 자본준비금 | 資本準備金 |
| paid-in capital in excess of par value 주식발행 초과금 | 株式發行 超過金 |
| gain on capital reduction 감자차익 | 減資差益 |
| assets revaluation reserve 재평가적립금 | 再評價積立金 |
| retained earnings 이익잉여금 | 利益剩餘金 |
| legal reserve 이익준비금 | 利益準備金 |
| reserve for business rationalization 기업합리화 적립금 | 企業合理化 積立金 |
| reserve for financial structure improvement 재무구조개선적립금 | 財務構造改善 積立金 |
| reserve for.......... XX 적립금 | XXX積立金 |
| unappropriated retained earnings carried over to subsequent year 차기이월 이익 잉여금 | 次期移越 利益剩餘金 |
| capital adjustment 자본조정 | 資本調整 |
| discounts on stock issurance 주식할인 발행차금 | 株式割引 發行差金 |
| pre-operating dividends 배당건설이자 | 配當建設利子 |
| treasury stock 자기주식 | 自己株式 |
| consideration for conversion rights 전환권 대가 | 轉換權 代價 |
| consideration for stock warrants 신주인수권 대가 | 新株引受權代價 |
| unissued stock dividends 미교부주식 배당금 | 未交付株式配當金 |
| gain on valuation of investment in equity securities 투자주식평가이익 | 投資株式評價利益 |
| overseas operations translation credit 해외사업환산대 | 海外事業換算貸 |
| - | |
| accrued expenses 미지급비용 | 未支給費用 |
| accrued income taxes 미지급법인세 | 未支給法人稅 |
| accrued dividends 미지급배당금 | 未支給配當金 |
| accrued income 미수수익 | 未收收益 |
| acquisition cost 취득가액 | 取得價額 |
| advance from customers 선수금 | 先收金 |
| advance payments 선급금 | 先給金 |
| Allowance 대손충당금 | 貸損充當金 |
| capital stock 자본금 | 資本金 |
| conversion right adjustment accounts 전환권 조정계정 | 轉換權 調整計定 |
| convertible bonds 전환사채 | 轉換社債 |
| doubtful accounts 매출채권 | 賣出債權 |
| gross amounts 총액 | 總額 |
| in aggregate 일괄해서 | 一括해서 |
| investment assets 투자자산 | 投資資產 |
| liquidity 유동성배열법 | 流通性配列法 |
| memorandum accounts 비망계정 | 備忘計定 |
| netted amounts 순액 | 純額 |
| prepaid expenses 선급비용 | 先給費用 |
| product warranties and guarantees 공사보증충당금 | 工事保證充當金 |
| repairs and maintenance 수선,판매보증충당금 | 修繕，販賣保證充當金 |
| severance and retirement benefits 퇴직급여충당금 | 退職給與充當金 |
| stock issurance costs 신주발행비 | 新株發行費 |
| stockholder's equity 자본 | 資本［不够精確］ |
| structures 구축물 | 構築物 |
| suspense payments 가지급금 | 假支給金 |
| suspense receipts 가수금 | 假受金 |
| the face value 액면가액 | 額面價額 |
| treasury bonds 자기사채 | 自己社債 |
| unearned income 선수수익 | 先受收益 |
| withholdings 예수 | 豫受（預受） |
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