Vocab (Eng-Kor)

Question 1

Cash basis

Answer 1

현금주의

Question 2

Accrual basis

Answer 2

발생주의

Question 3

Liabilities

Answer 3

타인자본 (부채)

Question 4

Capitalism

Answer 4

자본주의

Question 5

Limited liability

Answer 5

유한

Question 6

Absent shareholders

Answer 6

부재주주

Question 7

Audit

Answer 7

감사

Question 8

Balance sheet (Statement of financial position)

Answer 8

재무상태표

Question 9

Primary financial statement (REQUIRED)

Answer 9

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

Question 10

Statement of cash flows

Answer 10

현금흐름표

Question 11

Statement of Retained Earnings (R/E)

Answer 11

이익잉여금처분계산서 (NOT required)

Question 12

Notes (included at the end of financial reporting)

Answer 12

주석사항

Question 13

Current assets

Answer 13

유동자산

Question 14

Long-term assets

Answer 14

비유동(고정)자산

Question 15

Raw materials

Answer 15

원재료

Question 16

Work-in-progress

Answer 16

재공품 (반제품)

Question 17

Finished goods (products)

Answer 17

제품

Question 18

Trade discout

Answer 18

거래할인

Question 19

Invoice

Answer 19

거래명세표 (송장)

Question 20

Goods in transit

Answer 20

미착상품

Question 21

Title

Answer 21

소유권

Question 22

Condition of liability

Answer 22

운송조건

Question 23

Incidental cost

Answer 23

부대비용

Question 24

Freight-in cost

Answer 24

운반비 (NOT an expense; part of asset)

Question 25

Handling cost

Answer 25

하역비

Question 26

Return

Answer 26

(매입)환출

Question 27

Allowance

Answer 27

애누리

Question 28

Credit terms

Answer 28

신용조건

Question 29

Gross method

Answer 29

총액

Question 30

Periodic inventory system (physical counting method)

Answer 30

재고실사법

Question 31

Last In, First Out (LIFO)

Answer 31

후입선출법

Question 32

Subsidiary ledger

Answer 32

보조원장

Question 33

Lower of Cost or NRV (LCN)

Answer 33

저가주의

Question 34

Moving Average Method

Answer 34

이동평균법

Question 35

Subsequent expenditures

Answer 35

후속지출

Question 36

Acquisition Cost

Answer 36

취득원가

Question 37

Lump Sum Purchase

Answer 37

일괄구매

Question 38

Non-Monetary Exchange

Answer 38

비화폐성 교환

Question 39

Excavation Cost

Answer 39

굴착비용

Question 40

Avoidable Interest

Answer 40

회피가능이자

Question 41

Fair Value

Answer 41

공정가치

Question 42

(Building) Addition

Answer 42

증설

Question 43

(Building) Improvement

Answer 43

개량

Question 44

Service Life (for operations)

Answer 44

내용연수

Question 45

Allocation

Answer 45

배분

Question 46

Composite Depreciation Rate

Answer 46

종합상각률

Question 47

Impairment

Answer 47

가치손상

Question 48

Intangible Assets

Answer 48

유형자산

Question 49

Development Cost

Answer 49

개발원가

Question 50

Research & Development (R&D)

Answer 50

연구개발

Question 51

Infringement

Answer 51

침해

Question 52

Ordinary R&D Expense

Answer 52

경상연구개발비

Question 53

Network

Answer 53

영업망

Question 54

Goodwill

Answer 54

영업권

Question 55

Checking Account

Answer 55

당좌예금

Question 56

Term Deposit (Long-term Deposit)

Answer 56

정기예금(적금)

Question 57

Demand Deposit

Answer 57

보통예금

Question 58

Maturity

Answer 58

만기

Question 59

Cash Equivalent

Answer 59

현금등가물

Question 60

Deposit in Transit

Answer 60

미기입예금

Question 61

Outstanding Check

Answer 61

기발행미인출수표

Question 62

Draft

Answer 62

어음수표

Question 63

Overdraft

Answer 63

당좌차월

Question 64

Non-Sufficient Fund (NSF) Check

Answer 64

부도수표

Question 65

Bank Statement

Answer 65

잔액증명서

Question 66

Restricted Cash

Answer 66

사용제한현금

Question 67

Sinking Fund

Answer 67

채무상환

Question 68

Compensating Balance

Answer 68

(보상잔고) 강제예치

Question 69

Bad Debt Expense

Answer 69

대손상각비

Question 70

Direct Write-Off Method

Answer 70

직접차감법

Question 71

Aging Schedule

Answer 71

연령표

Question 72

Pledge

Answer 72

담보

Question 73

Recourse

Answer 73

소구권

Question 74

Anappropriation

Answer 74

이입

Question 75

Appropriation

Answer 75

전입

Question 76

Definite Liabilities

Answer 76

확정부채

Question 77

Estimated Liabilities

Answer 77

추정부채

Question 78

Purchase Commitment

Answer 78

확정구매계약

Question 79

Compensated Absence

Answer 79

보상휴가 (유급)

Question 80

Asset Retirement Obligation

Answer 80

원상회복의무

Question 81

Lawsuit

Answer 81

소송 (피소)

Question 82

Warranty

Answer 82

품질보증

Question 83

Subsequent Period

Answer 83

후속기간

Question 84

Issue Date (of financial statement)

Answer 84

공표일

Question 85

Appeal

Answer 85

항소

Question 86

Bonds

Answer 86

사채

Question 87

Par Value

Answer 87

액면가

Question 88

Coupon Bond

Answer 88

이표체

Question 89

Zero-Coupon Bond

Answer 89

무이표체

Question 90

Serial Bond

Answer 90

연속상환채

Question 91

Unsecured Bond (Debenture)

Answer 91

무보증채

Question 92

Secured Bond

Answer 92

보증채

Question 93

Index Bond

Answer 93

물가지수연동채

Question 94

Callable Bond

Answer 94

수의상환채

Question 95

Issuing Price

Answer 95

발행가

Question 96

Risk-Free Asset

Answer 96

무위험자산

Question 97

Treasury Bond

Answer 97

국공채

Question 98

Credit Ranking

Answer 98

신용등급

Question 99

Premium Issue

Answer 99

할증발행

Question 100

Stated Rate

Answer 100

표시이자

Question 101

Present Value Factor

Answer 101

현가계수

Question 102

Treasury Stock

Answer 102

금고주 (자사주)

Question 103

Common Stock

Answer 103

보통주

Question 104

Preferred Stock

Answer 104

우선주

Question 105

In Arrears

Answer 105

지체중

Question 106

Cumulative

Answer 106

누적적

Question 107

Conversion Right

Answer 107

전환권

Question 108

Redeemable (Liability)

Answer 108

상환 (부채)

Question 109

Authorized Stock

Answer 109

수권주식수

Question 110

Issued Stock

Answer 110

발행주식수

Question 111

Outstanding

Answer 111

유통주식수

Question 112

Undelivered Stock

Answer 112

미교부주식

Question 113

Installment Sales

Answer 113

할부판매

Question 114

Lease

Answer 114

임대차

Question 115

Lessor

Answer 115

임대인 (리스회사)

Question 116

Lessee

Answer 116

임차인 (리스이용자)

Question 117

Implicit Rate of Return (IRR)

Answer 117

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