[A+] 재무괿�리 용어정�� / 유동자산 / 유동부채 / 자본 / 매출원가 / 감가상각비 / 법인세비용차감전손수익 / 당기순손익 / 당기총제조비용 / 당기제품제조원가 / 당기순이익

Ⅰ. 재무상태표 (Balance Sheet)

1-1 자산 (Total assets)
1-1-1 유동자산 (Current assets)
1-1-2 당좌자산 (Quick assets)
1-1-3 현금 및 현금성자산(Cash and cash equivalents)
1-1-4 단기투자자산 (Short-term investments)
1-1-5 매출채권(Trade accounts and notes receivable)
1-1-6 기타당좌자산 (Other quick assets)
1-1-7 재고자산 (Inventories)
1-1-8 상품, 제품 및 반제품(Merchandise, finished goods, andsemi－finished goods)
1-1-9 원재료 (Raw materials)
1-1-10 기타재고자산 (Other inventories)

2. 부채 및 자본(Total liabilities and stockholders’equity)
2-1 유동부채 (Current liabilities)
2-1-1 매입채무(Trade accounts and notes payable)
2-1-2 단기차입금(Short-term borrowings)
2-1-3 유동성장기부채(Current maturities of non-current liabilities)
2-1-4 기타유동부채 (Other current liabilities)
2-1-5 비유동부채 (Non-current liabilities)
2-1-6 회사채 (Bonds payable)
2-1-7 장기차입금(Long-term borrowings)
2-1-8 기타비유동부채(Other non-current liabilities)

3-1 자본 (Stockholders’equity)
3-1-1 자본금 (Capital stock)
3-1-2 자본잉여금 (Capital surplus)
3-1-3 자본조정 (Capital adjustment)
3-1-4 기타포괄손익누계액(Accumulated other comprehensive income)
3-1-5 자산재평가이익(Gain on revaluation of property, plant and equipment)
3-1-6 이익잉여금 (Retained earnings)


Ⅱ. 손익계산서(Income Statement)

2-1 매출액(Sales)
2-2 매출원가(Cost of goods sold)
2-3 매출총손익(Gross profit or loss)
2-4 판매비왿�관리비(Selling and administrative expenses)
2-4-1 급여(Salaries)
2-4-2 퇴직급여(Retirement allowance)
2-4-3 복리후생비(Other employee benefits)
2-4-4 수도광열비(Utilities)
2-4-5 세금과공과(Taxes and dues)
2-4-6 임차료(Rent)
2-4-7 감가상각비(Depreciation)
2-4-8 접대비(Entertainment)
2-4-9 광고선전비(Advertising)
2-4-10 연구비·경상개발비(Ordinary research and develop mentexpenses)
2-4-11 보험료 (Insurance)
2-4-12 운반·하역·보관·포장비(Transportation, cargo handling, warehousing and packing)
2-4-13 대손상각비 (Bad debt expenses)
2-4-14 무형자산상각비(Amortization of intangible assets)
2-4-15 개발비상각(Amortization of development cost)
2-4-16 지급수수료 (Service fee)
2-4-17 기타판매비왿�관리비(Other selling & administrative expenses)
2-4-18 영업손익 (Operating income or loss)
2-4-19 영업외수익 (Non-operating income)
2-4-19-1 이자수익 (Interest income)
2-4-19-2배당금수익 (Dividend income)
2-4-19-3 외화환산이익(Gain on foreign currency translation)
2-4-19-4 파생금융상품거래이익(Gain on financial derivative transactions)
2-4-19-5 파생금융상품평가이익(Gain on valuation of financial derivative)
2-4-19-6 투자·유형자산처분이익(Gain on disposition of investments & property, plant and equipment)
2-4-19-7 지분법이익(Gain on valuation of investments under the equity method)
2-4-19-8 기타영업외수익(Other non-operating income)
2-4-19-9 외환차익(Gain on foreign currency transactions)
2-4-20 영업외비용 (Non operating expenses)
2-4-20-1 이자비용 (Interest expenses)
2-4-20-2 외환차손(Loss on foreign currency transactions)
2-4-20-3 외화환산손실(Loss on foreign currency translation)
2-4-20-4 파생금융상품거래손실(Loss on financial derivative transactions)
2-4-20-5 파생금융상품평가손실(Loss on valuation of financial derivative)
2-4-20-6 투자·유형자산처분손실(Loss on disposition of investments & property, plant and equipment)
2-4-20-7 지분법손실(Loss on valuation of investments under the equity method)
2-4-20-8 자산재평가손실(Loss on revaluation of property, plant and equipment)
2-4-20-9 기타영업외비용(Other non-operating expenses)
2-5-1 법인세비용차감전순손익(lncome or loss before income taxes)
2-5-2 계속사업이익(Income from continuing operations)
2-5-3 중단사업손익(Income from discontinued operations)
2-6 당기순손익 (Net income or loss)

Ⅲ. 제조원가명세서(Statement of Cost of Goods Manufactured)
3-1 당기총제조비용 (Current manufacturing cost)
3-1-1 재료비 (Material costs)
3-1-2 노무비 (Labor costs)
3-1-3 경비 (Overhead costs)
3-1-4 복리후생비 (Other employee benefits)
3-1-5 전력비 (Electricity)
3-1-6 가스수도비 (Utilities)
3-1-7 감가상각비 (Depreciation)
3-1-8 세금과공과 (Taxes and dues)
3-1-9 임차료 (Rent)
3-1-10 보험료 (Insurance)
3-1-11 수선비 (Repairs and maintenance)
3-1-12 외주가공비(Conversion costs for outside order)
3-1-13 운반·하역·보관·포장비(Transportation, cargo handling, warehousing and packing)
3-1-14 경상개발비(Ordinary development expenses)
3-1-15 기타경비 (Other overhead costs)

3-2 기초재공품원가 (Beginning work-in-process)
3-3 기말재공품원가 (Ending work-in-process)
3-3-1 타계정대체액 (Transferred out)
3-4 당기제품제조원가(Costs of goods manufactured)


Ⅳ. 이익잉여금처분계산서(Statement of Appropriation of Retained Earnings)

4-1 미처분이익잉여금(Retained earnings before appropriation)
4-2 전기이월이익잉여금(Unappropriated retained earnings carried over from prior period)
4-3 당기순이익 (Net income)
4-4 회계변경의 누적효과(Accumulated effect of accounting policy change)
4-5 지분법적용회사의 잉여금변동(Changes in retained earnings of associate companies under the equity method)
4-6 전기오류수정손익(Gain or loss on prior period error corrections)
4-7 기타미처분이익잉여금(Other retained earnings before appropriation)
4-8 임의적립금 등의 이입액(Transfers from voluntary reserves)
4-9 이익잉여금처분액(Appropriation of retained earnings)
4-10 이익준비금 (Legal reserve)
4-11 기타법정적립금 (Other statutory reserves)
4-12 배당금 (Dividends)
4-13 임의적립금 (Voluntary reserves)
4-14 기타이익잉여금처분액 (Other appropriation of retained earnings)
4-15 차기이월이익잉여금(Unappropriated retained earnings to be carried over to the subsequent year)