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CPA Basics > Basic Terms (Kor-Eng) > Flashcards

Basic Terms (Kor-Eng) Flashcards

1
Q

Liability

A

부채

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2
Q

Stockholders’ equity

A

주주지분

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3
Q

Equity or capital

A

자본

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4
Q

Earnings

A

이익

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5
Q

Retained earnings

A

유보이익, 이익잉여금, 번자본

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6
Q

Statement of financial position

A

재무상태표

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7
Q

Paid-in capital

A

납입자본

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8
Q

Earned capital

A

획득자본

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9
Q

Income statement

A

손익계산서

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10
Q

Asset

A

자산

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11
Q

Debit

A

차변

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12
Q

Credit

A

대변

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13
Q

Paid in capital (PIC)

A

낸자본

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14
Q

Journalize, Journal

A

분개, 분개장

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15
Q

Trial balance (T table)

A

시산표

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16
Q

Statement of financial position

A

재무상태표

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17
Q

Ledger statement (for cash)

A

계정별원장

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18
Q

To borrow

A

차입

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19
Q

To pay capital

A

출자

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20
Q

Dividends

A

배당

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21
Q

Cost

A

비용

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22
Q

Revenue

A

수익

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23
Q

Wages (labor costs)

A

급여

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24
Q

Slip

A

전표

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25
Q

Financial statement

A

재무제표

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26
Q

Accounting book

A

장부 (변경, 훼손 불가능)

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27
Q

Future economic benefit

A

미래 경제적 효익

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28
Q

Residual equity/Net asset

A

잔여지분; 순자산; 순자산

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29
Q

Lease security deposit

A

임차보증금

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30
Q

Operating asset

A

영업용 자산

31
Q

Deferred cost

A

이연 비용

32
Q

Supplies

A

소모품

33
Q

Equipment

A

비품

34
Q

Payable

A

지급채무

35
Q

Trade payable

A

매입채무

36
Q

Non-trade payable

A

기타채무

37
Q

Accounts payable

A

외상매입금

38
Q

Notes payable

A

지급어음

39
Q

Others payable

A

미지급금

40
Q

Borrowing

A

차입금

41
Q

Advanced/Unearned revenue

A

선수수익

42
Q

Receivable

A

수취채권

43
Q

Trade receivable

A

매출채권

44
Q

Non-trade receivable

A

기타채권

45
Q

Loan

A

대여금

46
Q

Settlement (Adjustment)

A

결산

47
Q

Depreciation

A

가치감소

48
Q

Straight-line method (for depreciation)

A

일정가치감소

49
Q

Salvage value

A

잔존가치

50
Q

Book value

A

장부가치

51
Q

Merchandise

A

상품

52
Q

Inventory

A

재고

53
Q

Cost of goods sold

A

매출원가

54
Q

Balance

A

잔액

55
Q

Payment & Receipt

A

(재고) 수불부

56
Q

First In, First Out

A

선입 선출

57
Q

Weighted Average

A

가중평균

58
Q

Perpetual Inventory System

A

계속기록법

59
Q

Quantity

A

수량

60
Q

Price

A

단가

61
Q

Financial instrument/Term deposit

A

정기예금

62
Q

Disposal (sale)

A

처분, 매각

63
Q

Securities

A

유가증권

64
Q

PPE (Property, Plant, Equipment)

A

유형자산 (e.g., 토지, 건물, 기기장치)

65
Q

Deferred expense

A

이연비용

66
Q

Impairment

A

가치손상

67
Q

Contra account (Valuation account)

A

차감계정

68
Q

VAT (Value Added Tax)

A

부가가치세

69
Q

Trading securities

A

단기매매주식

70
Q

Available-for-sale securities

A

매도가능주식

71
Q

Other Comprehensive Income (OCI)

A

기타포괄이익

72
Q

Accrual basis

A

발생주의

73
Q

Unrealized holding gain/loss

A

미실현보유이익/손실

74
Q

Statement of change in equity

A

자본변동표

CPA Basics (2 decks)

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