이익잉여금처분계산서 영문 버젼 작성법

 

이익잉여금처분계산서-STATEMENT OF APPROPRIATION OF RETAINED EARNINGS

 

Ⅰ. 처분전이익잉여금	Ⅰ.RETAINED EARNINGS BEFORE APPROPRIATIONS
1. 전기이월이익잉여금(또는 전기이월결손금)	1. Unappropriated retained earnings carried over from prior years(or Undisposed accumulated deficit carried over from prior years)
2. 회계변경의 누적효과	2. Cumulative effect of accounting changes
3. 전기오류수정이익(또는 전기오류수정손실)	3. Gain(Loss) on prior period error correction
4. 중간배당액	4. Interim dividends
5. 당기순이익(또는 당기순손실)	5. Net income(or Net loss)
Ⅱ. 임의적립금등의 이입액	Ⅱ. TRANSFER FROM VOLUNTARY RESERVES
1. ×   × 적립금	1. Reserve for ××
2. ×   × 적립금	2. Reserve for ××
합계	TOTAL
Ⅲ. 이익잉여금처분액	Ⅲ. APPROPRIATIONS OF RETAINED EARNINGS
1. 이익준비금	1. Legal reserve
2. 기타법정적립금	2. Other statutory reserves
3. 주식할인발행차금상각액	3. Amortization of stock discount
4. 배당금	4. Dividends
가. 현금배당 주당배당금(률)보통주: <?XML:NAMESPACE PREFIX = O /> 당기××원(%) 전기 ××원(%) 우선주: 당기 ××원(%) 전기 ××원(%)	a. Cash dividends Dividend(rate) per stock common stock: current year ××(%) prior year    ××(%) preferred stock: current year ××(%) prior year    ××(%)
나. 주식배당 주당배당금(률)보통주: 당기 ××원(%) 전기 ××원(%) 우선주: 당기 ××원(%) 전기 ××원(%)	b. Stock dividends Dividend(rate) per stock common stock: current year ××(%) prior year     ××(%) preferred stock: current year ××(%) prior year      ××(%)
5. 사업확장적립금	5. Reserve for business expansion
6. 감채적립금	6. Reserve for sinking funds
Ⅵ. 차기이월이익잉여금	Ⅵ. UNAPPROPRIATED RETAINED EARNINGS TO BE CARRIED OVER FORWARD TO SUBSEQUENT YEAR