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Intermediate Accounting > Vocab (Eng-Kor) > Flashcards

Vocab (Eng-Kor) Flashcards

1
Q

Cash basis

A

현금주의

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2
Q

Accrual basis

A

발생주의

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3
Q

Liabilities

A

타인자본 (부채)

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4
Q

Capitalism

A

자본주의

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5
Q

Limited liability

A

유한

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6
Q

Absent shareholders

A

부재주주

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7
Q

Audit

A

감사

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8
Q

Balance sheet (Statement of financial position)

A

재무상태표

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9
Q

Primary financial statement (REQUIRED)

A

주요재무제표 (Balance sheet, Income statement, Statement of cash flows)

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10
Q

Statement of cash flows

A

현금흐름표

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11
Q

Statement of Retained Earnings (R/E)

A

이익잉여금처분계산서 (NOT required)

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12
Q

Notes (included at the end of financial reporting)

A

주석사항

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13
Q

Current assets

A

유동자산

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14
Q

Long-term assets

A

비유동(고정)자산

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15
Q

Raw materials

A

원재료

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16
Q

Work-in-progress

A

재공품 (반제품)

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17
Q

Finished goods (products)

A

제품

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18
Q

Trade discout

A

거래할인

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19
Q

Invoice

A

거래명세표 (송장)

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20
Q

Goods in transit

A

미착상품

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21
Q

Title

A

소유권

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22
Q

Condition of liability

A

운송조건

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23
Q

Incidental cost

A

부대비용

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24
Q

Freight-in cost

A

운반비 (NOT an expense; part of asset)

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25
Q

Handling cost

A

하역비

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26
Q

Return

A

(매입)환출

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27
Q

Allowance

A

애누리

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28
Q

Credit terms

A

신용조건

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29
Q

Gross method

A

총액

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30
Q

Periodic inventory system (physical counting method)

A

재고실사법

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31
Q

Last In, First Out (LIFO)

A

후입선출법

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32
Q

Subsidiary ledger

A

보조원장

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33
Q

Lower of Cost or NRV (LCN)

A

저가주의

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34
Q

Moving Average Method

A

이동평균법

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35
Q

Subsequent expenditures

A

후속지출

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36
Q

Acquisition Cost

A

취득원가

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37
Q

Lump Sum Purchase

A

일괄구매

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38
Q

Non-Monetary Exchange

A

비화폐성 교환

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39
Q

Excavation Cost

A

굴착비용

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40
Q

Avoidable Interest

A

회피가능이자

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41
Q

Fair Value

A

공정가치

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42
Q

(Building) Addition

A

증설

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43
Q

(Building) Improvement

A

개량

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44
Q

Service Life (for operations)

A

내용연수

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45
Q

Allocation

A

배분

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46
Q

Composite Depreciation Rate

A

종합상각률

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47
Q

Impairment

A

가치손상

48
Q

Intangible Assets

A

유형자산

49
Q

Development Cost

A

개발원가

50
Q

Research & Development (R&D)

A

연구개발

51
Q

Infringement

A

침해

52
Q

Ordinary R&D Expense

A

경상연구개발비

53
Q

Network

A

영업망

54
Q

Goodwill

A

영업권

55
Q

Checking Account

A

당좌예금

56
Q

Term Deposit (Long-term Deposit)

A

정기예금(적금)

57
Q

Demand Deposit

A

보통예금

58
Q

Maturity

A

만기

59
Q

Cash Equivalent

A

현금등가물

60
Q

Deposit in Transit

A

미기입예금

61
Q

Outstanding Check

A

기발행미인출수표

62
Q

Draft

A

어음수표

63
Q

Overdraft

A

당좌차월

64
Q

Non-Sufficient Fund (NSF) Check

A

부도수표

65
Q

Bank Statement

A

잔액증명서

66
Q

Restricted Cash

A

사용제한현금

67
Q

Sinking Fund

A

채무상환

68
Q

Compensating Balance

A

(보상잔고) 강제예치

69
Q

Bad Debt Expense

A

대손상각비

70
Q

Direct Write-Off Method

A

직접차감법

71
Q

Aging Schedule

A

연령표

72
Q

Pledge

A

담보

73
Q

Recourse

A

소구권

74
Q

Anappropriation

A

이입

75
Q

Appropriation

A

전입

76
Q

Definite Liabilities

A

확정부채

77
Q

Estimated Liabilities

A

추정부채

78
Q

Purchase Commitment

A

확정구매계약

79
Q

Compensated Absence

A

보상휴가 (유급)

80
Q

Asset Retirement Obligation

A

원상회복의무

81
Q

Lawsuit

A

소송 (피소)

82
Q

Warranty

A

품질보증

83
Q

Subsequent Period

A

후속기간

84
Q

Issue Date (of financial statement)

A

공표일

85
Q

Appeal

A

항소

86
Q

Bonds

A

사채

87
Q

Par Value

A

액면가

88
Q

Coupon Bond

A

이표체

89
Q

Zero-Coupon Bond

A

무이표체

90
Q

Serial Bond

A

연속상환채

91
Q

Unsecured Bond (Debenture)

A

무보증채

92
Q

Secured Bond

A

보증채

93
Q

Index Bond

A

물가지수연동채

94
Q

Callable Bond

A

수의상환채

95
Q

Issuing Price

A

발행가

96
Q

Risk-Free Asset

A

무위험자산

97
Q

Treasury Bond

A

국공채

98
Q

Credit Ranking

A

신용등급

99
Q

Premium Issue

A

할증발행

100
Q

Stated Rate

A

표시이자

101
Q

Present Value Factor

A

현가계수

102
Q

Treasury Stock

A

금고주 (자사주)

103
Q

Common Stock

A

보통주

104
Q

Preferred Stock

A

우선주

105
Q

In Arrears

A

지체중

106
Q

Cumulative

A

누적적

107
Q

Conversion Right

A

전환권

108
Q

Redeemable (Liability)

A

상환 (부채)

109
Q

Authorized Stock

A

수권주식수

110
Q

Issued Stock

A

발행주식수

111
Q

Outstanding

A

유통주식수

112
Q

Undelivered Stock

A

미교부주식

113
Q

Installment Sales

A

할부판매

114
Q

Lease

A

임대차

115
Q

Lessor

A

임대인 (리스회사)

116
Q

Lessee

A

임차인 (리스이용자)

117
Q

Implicit Rate of Return (IRR)

A

목표수익률

Intermediate Accounting (9 decks)

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