Basic Terms (Kor-Eng)

Question 1

Liability

Answer 1

부채

Question 2

Stockholders’ equity

Answer 2

주주지분

Question 3

Equity or capital

Answer 3

자본

Question 4

Earnings

Answer 4

이익

Question 5

Retained earnings

Answer 5

유보이익, 이익잉여금, 번자본

Question 6

Statement of financial position

Answer 6

재무상태표

Question 7

Paid-in capital

Answer 7

납입자본

Question 8

Earned capital

Answer 8

획득자본

Question 9

Income statement

Answer 9

손익계산서

Question 10

Asset

Answer 10

자산

Question 11

Debit

Answer 11

차변

Question 12

Credit

Answer 12

대변

Question 13

Paid in capital (PIC)

Answer 13

낸자본

Question 14

Journalize, Journal

Answer 14

분개, 분개장

Question 15

Trial balance (T table)

Answer 15

시산표

Question 16

Statement of financial position

Answer 16

재무상태표

Question 17

Ledger statement (for cash)

Answer 17

계정별원장

Question 18

To borrow

Answer 18

차입

Question 19

To pay capital

Answer 19

출자

Question 20

Dividends

Answer 20

배당

Question 21

Cost

Answer 21

비용

Question 22

Revenue

Answer 22

수익

Question 23

Wages (labor costs)

Answer 23

급여

Question 24

Slip

Answer 24

전표

Question 25

Financial statement

Answer 25

재무제표

Question 26

Accounting book

Answer 26

장부 (변경, 훼손 불가능)

Question 27

Future economic benefit

Answer 27

미래 경제적 효익

Question 28

Residual equity/Net asset

Answer 28

잔여지분; 순자산; 순자산

Question 29

Lease security deposit

Answer 29

임차보증금

Question 30

Operating asset

Answer 30

영업용 자산

Question 31

Deferred cost

Answer 31

이연 비용

Question 32

Supplies

Answer 32

소모품

Question 33

Equipment

Answer 33

비품

Question 34

Payable

Answer 34

지급채무

Question 35

Trade payable

Answer 35

매입채무

Question 36

Non-trade payable

Answer 36

기타채무

Question 37

Accounts payable

Answer 37

외상매입금

Question 38

Notes payable

Answer 38

지급어음

Question 39

Others payable

Answer 39

미지급금

Question 40

Borrowing

Answer 40

차입금

Question 41

Advanced/Unearned revenue

Answer 41

선수수익

Question 42

Receivable

Answer 42

수취채권

Question 43

Trade receivable

Answer 43

매출채권

Question 44

Non-trade receivable

Answer 44

기타채권

Question 45

Loan

Answer 45

대여금

Question 46

Settlement (Adjustment)

Answer 46

결산

Question 47

Depreciation

Answer 47

가치감소

Question 48

Straight-line method (for depreciation)

Answer 48

일정가치감소

Question 49

Salvage value

Answer 49

잔존가치

Question 50

Book value

Answer 50

장부가치

Question 51

Merchandise

Answer 51

상품

Question 52

Inventory

Answer 52

재고

Question 53

Cost of goods sold

Answer 53

매출원가

Question 54

Balance

Answer 54

잔액

Question 55

Payment & Receipt

Answer 55

(재고) 수불부

Question 56

First In, First Out

Answer 56

선입 선출

Question 57

Weighted Average

Answer 57

가중평균

Question 58

Perpetual Inventory System

Answer 58

계속기록법

Question 59

Quantity

Answer 59

수량

Question 60

Price

Answer 60

단가

Question 61

Financial instrument/Term deposit

Answer 61

정기예금

Question 62

Disposal (sale)

Answer 62

처분, 매각

Question 63

Securities

Answer 63

유가증권

Question 64

PPE (Property, Plant, Equipment)

Answer 64

유형자산 (e.g., 토지, 건물, 기기장치)

Question 65

Deferred expense

Answer 65

이연비용

Question 66

Impairment

Answer 66

가치손상

Question 67

Contra account (Valuation account)

Answer 67

차감계정

Question 68

VAT (Value Added Tax)

Answer 68

부가가치세

Question 69

Trading securities

Answer 69

단기매매주식

Question 70

Available-for-sale securities

Answer 70

매도가능주식

Question 71

Other Comprehensive Income (OCI)

Answer 71

기타포괄이익

Question 72

Accrual basis

Answer 72

발생주의

Question 73

Unrealized holding gain/loss

Answer 73

미실현보유이익/손실

Question 74

Statement of change in equity

Answer 74

자본변동표