영문계정과목(대차대조표)

[곰비임비]

 대차대조표(보고식) BALANCE SHEETS(REPORT FORM)

	자  산				Assets
I.	유동자산			I.	CURRENT ASSETS
	(1)	당좌자산			(1)	Quick assets
		1.	현금 및 현금등가물			1.	Cash and cash equivalents
		2.	단기금융상품			2.	Short-term financial instrument
		3.	유가증권			3.	Marketable securities
		4.	매출채권			4.	Trade receivables
			대손충당금				Allowance for bad debts
		5.	단기대여금			5.	Short-term loans
			대손충당금				Allowance for bad debts
		6.	..........			6.	..........
	(2).	재고자산			(2).	Inventories
		1.	상품			1.	Merchandise
		2.	제품			2.	Finished goods
		3.	반제품			3.	Semi-finished goods
		4.	재공품			4.	Work-in process
		5.	원재료			5.	Raw materials
		6.	저장품			6.	Supplies
		7.	..........			7.	..........
II.	고정자산			II.	NON-CURRENT ASSETS
	(1)	투자자산			(1)	Investments
		1.	장기금융상품			1.	Long-term financial instruments
		2.	투자유가증권			2.	Marketable securities
		3.	장기대여금			3.	Long-term loans
			대손충당금				Allowance for bad debts
		4.	장기성매출채권			4.	Long-term trade receivables
			현재가치할인차금				Present value discount account
			대손충당금				Allowance for bad debts
		5.	투자부동산			5.	Investment real estates
		6.	보증금			6.	Guarantee deposits
		7.	이연법인세차			7.	Deferred income tax debits
		8.	..........			8.	..........
	(2)	유형자산			(2)	Tangible assets
		1.	토지			1.	Land
		2.	건물			2.	Buildings
			감가상각누계액				Accumulated depreciation
		3.	구축물			3.	Structures
			감가상각누계액				Accumulated depreciation
		4.	기계장치			4.	Machinery
			감가상각누계액				Accumulated depreciation
		5.	선박			5.	Ships
			감가상각누계액				Accumulated depreciation
		6.	차량운반구			6.	Vehicles and transportation equipment
			감가상각누계액				Accumulated depreciation
		7.	건설중인자산			7.	Construction in-progress
		8.	..........			8.	..........
	(3)	무형자산			(3)	Intangible assets
		1.	영업권			1.	Goodwill
		2.	산업재산권			2.	Intellectual proprietary rights
		3.	광업권			3.	Mining rights
		4.	어업권			4.	Fishing rights
		5.	차지권			5.	Land use rights
		6.	창업비			6.	Organization costs
		7.	개발비			7.	Pre-operating costs
		8.	..........			8.	..........
	자산총계				TOTAL ASSETS
	부  채				LIABILITIES
I.	유동부채			I.	CURRENT LIABILITIES
	1.	매입채무			1.	Trade payables
	2.	단기차입금			2.	Short-term borrowings
	3.	미지급법인세			3.	Income taxes payable
	4.	미지급배당금			4.	Dividends payable
	5.	유동성장기부채			5.	Current portion of long-term debts
	6.	× × 충당금			6.	Liability provisions
	7.	..........			7.	..........
II.	고정부채			II.	LONG-TERM LIABILITIES
	1.	사채			1.	Debentures
		사채발행차금				Discount on debentures issued
	2.	장기차입금			2.	Long-term borrowings
	3.	장기성매입채무			3.	Long-term trade payable
		현재가치할인차금				Present value discount account
	4.	× × 충당금			4.	Liability provisions
	5.	이연법인세대			5.	Deferred income tax credits
	6.	..........			6.	..........
	부채총계				TOTAL LIABILITIES
	자  본				STOCKHOLDERS' EQUITY
I.	자본금			I.	CAPITAL STOCK
	1.	보통주자본금			1.	Common stock
	2.	우선주자본금			2.	Preferred stock
II.	자본잉여금			II.	CAPITAL SURPLUS
	1.	주식발행초과금			1.	Paid-in capital in excess of par value
	2.	감자차익			2.	Gain on capital reduction
	3.	기타자본잉여금			3.	Other capital surplus
III.	이익잉여금(또는 결손금)			III.	RETAINED EARNINGS(OR ACCUMULATED DEFICIT)
	1.	이익준비금			1.	Legal reserve
	2.	기업합리화적립금			2.	Reserve for business rationalization
	3.	재무구조개선적립금			3.	Reserve for....
	4.	× × 적립금			4.	Other capital surplus
	5.	차기이월이익잉여금			5.	Unappropriated retained earnings carried over to subsequent year
		(또는 차기이월결손금)				(or Undisposed accumulated deficit carried over to subsequent year)
		(당기순이익 또는 당기순손실)				(Net income for the year or net loss for the year)
IV.	자본조정			IV.	CAPITAL ADJUSTMENT
	1.	주식할인발행차금			1.	Discounts on stock issuance
	2.	배당건설이자			2.	Treasury stock
	3.	자기주식			3.	Discounts on stock issuance
	4.	미교부주식배당금			4.	Unissued stock dividends
	5.	투자유가증권평가이익			5.	Gain on valuation of investment securities
		(또는 투자유가증권평가손실)				(or Loss on valuation of investment securities)
	6.	해외사업환산대			6.	Overseas operations translation credit
		(또는 해외사업환산차)				(or Overseas operations translation debit)
	7.	..........			7.	..........
	자본총계				TOTAL STOCK HOLDERS' EQUITY TOTAL
	부채와 자본총계				LIABILITIES AND STOCKHOLDERS' EQUITY