영문계정과목명 추가

안녕하세요 

후애비입니다.

 

일전에 영문계정과목명을 올린적이 있는데 일부 누락된게 있어서 추가로 올려봅니다.

주주사가 외국계일경우 가끔 영문 재무제표 작성을 해야 할 일이 있는데 새로운 계정과목이 가끔 튀어나오면 당황스럽더군요

 

업무에 유용하게 사용하시길 바랍니다. 

 

 

assets 자산

current assets 유동자산

quick assets 당좌자산

cash and bank deposit 현금과 예금

marketable securities 유가증권

trade receivables 매출채권

allowance for bad debts 대손충당금

short-term loans 단기대여금

deferred income tax debits 이연법인세차

inventories 재고자산

merchandise 상품

finished goods 제품

semi-finished goods 반제품

work in-process 재공품

raw materials 원재료

supplies 저장품

non-current assets 고정자산

investments 투자자산

long-term bank deposits 장기성예금

restricted cash and bank deposits 특정현금과 예금

investment securities 투자유가증권

long-term loans 장기대여금

long-term trade receivables 장기성매출채권

present value discount account 현재가치 할인차금

investment properties 투자부동산

guarantee deposit 보증금

tangible assets 유형자산

land 토지

buildings 건물

accumulated depreciation 감가상각누계액

machinery and equipment 기계장치

ships 선박

vehicles and transportation equipment 차량운반구

construction in-progress 건설중인 자산

intangible assets 무형자산

goodwill 영업권

intellectual proprietary rights 공업소유권

mining rights 광업권

fishing rights 어업권

land use rights 차지권

deferred charges 이연자산

organization costs 창업비

pre-operating costs 개업비

new stock issurance costs 신주발행비

debenture issurance costs 사채발행비

research and development costs 연구개발비

​

liabilities 부채

current liabilities 유동부채

trade payables 매입채무

short-term borrowings 단기 차입금

income taxes payable 미지급 법인세

devidends payable 미지급 배당금

current portion of long-term debts 유동성 장기부채

deferred income tax credits 이연법인세대

long-term liabilities 고정부채

debentures 사채

discount on debentures issued 사채발행차금

long-term borrowings 장기 차입금

long-term trade payable 장기성 매입채무

present value discount account 현재가치 할인차금

liability provisions XX 충당금

stock holders' equity 자본금

common stock 보통주 자본금

preferred stock 우선주 자본금

capital surplus 자본잉여금

capital reserves 자본준비금

paid-in capital in excess of par value 주식발행 초과금

gain on capital reduction 감자차익

assets revaluation reserve 재평가적립금

retained earnings 이익잉여금

legal reserve 이익준비금

reserve for business rationalization 기업합리화 적립금

reserve for financial structure improvement 재무구조개선적립금

reserve for.......... XX 적립금

unappropriated retained earnings carried over to subsequent year 차기이월 이익 잉여금

capital adjustment 자본조정

discounts on stock issurance 주식할인 발행차금

pre-operating dividends 배당건설이자

treasury stock 자기주식

consideration for conversion rights 전환권 대가

consideration for stock warrants 신주인수권 대가

unissued stock dividends 미교부주식 배당금

gain on valuation of investment in equity securities 투자주식평가이익

overseas operations translation credit 해외사업환산대

-

accrued expenses 미지급비용

accrued income taxes 미지급법인세

accrued dividends 미지급배당금

accrued income 미수수익

acquisition cost 취득가액

advance from customers 선수금

advance payments 선급금

Allowance 대손충당금

capital stock 자본금

conversion right adjustment accounts 전환권 조정계정

convertible bonds 전환사채

doubtful accounts 매출채권

gross amounts 총액

in aggregate 일괄해서

investment assets 투자자산

liquidity 유동성배열법

memorandum accounts 비망계정

netted amounts 순액

prepaid expenses 선급비용

product warranties and guarantees 공사보증충당금

repairs and maintenance 수선,판매보증충당금

severance and retirement benefits 퇴직급여충당금

stock issurance costs 신주발행비

stockholder's equity 자본

structures 구축물

suspense payments 가지급금

suspense receipts 가수금

the face value 액면가액

treasury bonds 자기사채

unearned income 선수수익

withholdings 예수금

​

Income statement (손익계산서) : rev. exp. 에 대한 것

​

sales 매출액

cost of sales 매출원가

beginning inventory of merchandise 기초상품재고액

purchases during the year 당기매입액

ending inventory of merchandise 기말상품재고액

gross profit(gross loss) 매출총이익(매출총손실)

selling and administrative expreses 판매비와 일반관리비

salaries 급여

retirement allowance 퇴직급여

other employee benefits 복리후생비

rent 임차료

entertainment 접대비

depreciation 감가상각비

taxes and dues 세금과 공과

advertising 광고선전비

ordinary research and development expenses 경상연구개발비

bad debt expense 대손상각비

operating income 영업이익

non-operating income 영업외수익

interest income 이자수익

devidend income 배당금수익

reatal income 임대료

gain on disposition of marketable securities 유가증권평가이익

purchase discounts 매입할인

gain on foreign currency transactions 외환차익

gain on foreign currency translation 외환환산이익

gain on disposition of tangible assets 유형자산처분이익

gain on recovery of bad debts 상각채권추심이익

gain on redemption of debentures 사채상환이익

non-operating expense 영업외비용

interest expense 이자비용

amortization of deferred charges 이연자산상각비

loss on disposition of marketable securities 유가증권처분손실

loss on valuation of inventories 재고자산평가손실

sales discounts 매출할인

loss on foreign currency transactions 외환차손

loss on foreign currency translation 외화환산손실

donations 기부금

loss on disposition of investments 투자자산처분손실

loss on disposition of tangible assets 유형자산처분손실

loss on redemption of debentures 사채상환손실

ordinary income 경상이익

extraordinary gain 특별이익

gain from assets contributed 자산수증이익

gain on exemption of debts 채무면제이익

gain on insurance settlement 보험차익

gain on perior period error correction 전기오류슈정이익

extraordinary losses 특별손실

casualty losses 재해손실

loss on prior period error corrections 전기오류수정손실

income before income taxes 법인세비용 차감전순이익

income tax expense 법인세비용

net income 당기순이익

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표준계정과목과 영문계정과목 - 한글순

표준계정과목	영문계정과목
가계장기저축	Long-term Deposits for Household
가수보험료	Advance Premiums Received
개인대출채권	Consumer Loans
개인연금지급금	Paid Annuities
건물지대관리비	Maintenance Expenses for Land & Buildings
경상이익	Gains Before Extraordinary Gains/Losses and Income Taxes
계약금액내대출	Loans under Credit Line
계약금액내대출이자	Interest on Loans under Credit Line
계약자배당준비금	Reserve for Participating Policyholders' Dividends
계약자배당준비금전입액	Contribution to Reserve for Participating Policyholders' Dividends
계약자배당준비금환입액	Reversal of Reserve for Participating Policyholders' Dividends
계약자이익배당준비금	Unallocated Divisible Surplus to Future Policyholders
계약자이익배당준비금전입액	Contribution to Unallocated Divisible Surplus to Future Policyholders
계약자지분조정	Policy Reserve Adjustment
고객예수금	Customers' Deposits
고객예탁금별도예치금	Due from Financial Institions for Customers' Accounts
고객예탁금이용료	Interest on Customers' Deposit
고정자산대손충당금	Allowance for Doubtful Accounts
공탁금	Security Deposits
관리어음	Notes Receivable
교육세	Excise Tax for Education
구분계정부채	Separate Account Liablities
구분계정수입수수료	Fees from Separate Accounts
구분계정자산	Separate Account Assets
구분계정지급수수료	Fees to Separate Accounts
구분계정차	Borrowings from Separate Accounts
구상이익	Indemnity Gains
구상채권	Indemnity Receivables
국공채	Government Bonds
그밖의 기타고정부채	Other Long-term Liabilities
그밖의 기타고정자산	Other Non-current Assets
그밖의 기타유동부채	Other Current Liabilities
그밖의 기타유동자산	Other Current Assets
그밖의기타영업수익	Others
그밖의기타자산	Others
근로자우대저축	Deposits with Tax Benefit
근로자우대저축이자	Interest on Deposits with Tax Benefit
금융기관예치금이자	Interest on Due from Financial Institutions
금융기관차입금	Borrowings from Financial Institutions
금융기관차입금이자	Interest on Borrowings from Financial Institutions
금융리스이자	Interest on Lease Payment Receivables
금융리스채권	Lease Payment Receivables under Capital Lease
금융수수료	Financial Fees Expenses
금융자산	Financial Assets
금융채	Bonds Receivable from Financial Institutions
금전신탁	Trust Accounts
기구비품	Office Equipment
기금출연금	Contribution to Miscellaneous Funds
기업발전적립금	Appropriated Retained Earnings for Business Improvement
기업융통어음매매손실	Losses on Sale of Commercial Papers
기업융통어음매매이익	Gains on Sale of Commercial Papers
기업융통어음이자	Interest on Commercial Papers
기일경과어음	Past-due Notes Receivable
기일경과증서대출금	Loans with Past-due Written Instruments
기타	Others
기타고정자산	Other Non-current Assets
기타금융채권	Other Financial Receivables
기타대출금	Other Loans
기타매도유가증권	Other Securities Sold
기타부채	Other Liabilities
기타수수료	Other Fees
기타수입수수료	Other Fees
기타수입이자	Other Interest Revenues
기타영업비용	Other Operating Expenses
기타영업수익	Other Operating Revenues
기타영업이익	Other Operating Revenues
기타영업잡비용	Miscellaneous Expenses
기타예금	Other Due from Financial Institutions
기타예치금	Other Due from Financial Institutions
기타유가증권	Other Securities
기타의무형자산	Other Intangible Assets
기타의유동자산	Other Current Assets
기타의유형자산	Other Tangible Assets
기타이자	Others
기타이자	Other Interest Revenues
기타이자비용	Others
기타이자수익	Others
기타자산	Other Assets
기타잡부채	Other Miscellaneous Liabilities
기타준비금	Other Appropriated Retained Earnings
기타지급수수료	Other Fees
기타지급이자	Other Interest Expenses
기타카드대급금	Other Receivables On Credit Card
단기대여금대손충당금	Allowance for Doubtful Accounts
단자어음	Short-term Bills
단체보험예치금	Group Retirement Deposits
단체퇴직보험충당금	Provision for Severance Benefits
당기순손실	Net Loss
당좌예금	Current Deposits
당좌예치금	Current Deposits
당좌차월이자	Interest on Bank Overdrafts
대리점	Government Account
대여자산처분손실충당금환입	Reversal of Loss on Disposition of Lease Assets
대지급금	Advance Payments on Acceptances and Guarantees
대지급금대손충당금	Allowance for Doubtful Accounts
대지급금이자	Interest on Payment for Acceptances and Guarantees
대출관련수수료	Fees on Loans
대출금	Loans
대출금이자	Interest on Loans
대출금이자수익	Interest Revenues on Loans
대출채권	Loans
대출채권매각손실	Losses on Sale of Loans
대출채권매각이익	Gains on Sale of Loans
대출채권이자	Interest on Loans
동산	Office Equipment
등기소송비	Registration and Legal Fees
렌탈보증금	Rental Deposits Provided
렌탈수입	Rental Revenues
렌탈자산	Rental Assets
렌탈자산보험료	Insurance Premium for Rental Assets
렌탈자산상각비	Depreciation Expenses on Rental Assets
렌탈자산처분손실	Loss on Disposition of Rental Assets
렌탈자산처분이익	Gains on Disposition of Rental Assets
리스료수입	Lease Revenues
리스보증금	Leasehold Deposits Provided
리스자산매매익	Gains on Sale of Leased Assets
리스자산보험료	Insurance Premium for Leased Assets
리스자산처분손실	Loss on Disposition of Leased Assets
리스자산처분손실충당금	Allowance for Disposition Losses of Leased Assets
리스자산처분손실충당금환입	Reversal of Loss on Disposition of Lease Assets
리스자산처분이익	Gains on Disposition of Lease Assets
리스채권이자	Interest on Lease Payment Receivables
만기환급금	Refunds on Maturity
매도상품유가증권매매익	Gains on Short Sale
매도유가증권	Securities Sold
매매수수료	Trading Commissions
매수주가지수옵션	Long Position on Stock Index Options
매입어음	Bills Bought in Won
매입외환	Bills Bought in Foreign Currency
매출어음	Bills Sold
모집권유비	Promotional Expenses
무형자산상각	Amortization Expenses on Intangible Assets
미경과보험료적립금	Unearned Premium Reserve
미경과보험료적립금전입액	Contribution To Unearned Premium Reserve
미경과이자	Discount on Notes Payable
미상환융자금	Delay Margin
미수금	Accounts Receivable
미수금대손충당금	Allowance for Doubtful Accounts
미수배당금	Devidends Receivable
미수수수료	Fees Receivable
미수수익대손충당금	Allowance for Doubtful Accounts
미수신용거래융자이자	Interest Receivables on Delay Margin
미수이자	Interest Receivables
미수채권이자	Interest Receivables
미지급금	Accounts Payable
미지급내국환채무	Domestic Exchanges Payable
미지급부가세	Value Added Tax Payable
미회수내국환채권	Receivables from Inter-bank Fund Transfer
발행어음	Notes Payable
배당금비용	Policyholder Dividends
별도적립금	Discretionary Appropriated Retained Earnings
보증료	Fees on Guarrantee
보증손실	Loss on Guarantee
보증채무대지급금	Advances for Customers
보통예금	Deposits on Demand
보통예금이자	Interest on Deposits on Demand
보통예치금	Deposits on Demand
보험금비용	Claims Paid
보험금환입	Refund of Claims Paid
보험료수익	Premium Revenues
보험미수금	Insurance Receivables
보험미지급금	Insurance Claims Payable
보험약관대출금	Policy Loans
부가가치세예수금	Value Added Tax Withheld
부가세대급금	Prepaid Value Added Tax
부과금	Assessments and Dues
부금급부금	Loans on Installment Deposits
부금급부이익	Interest on Loans on Installment Deposits
부금이자	Interest on Installment Deposits
부대시설	Auxiliary Facilities
부도어음대손충당금	Allowance for Doubtful Accounts
부도채권	Dishonored Receivables
부도채권대손충당금	Allowance for Doubtful Accounts
부동산감가상각비	Depreciation Expenses on Property
부동산관리비	Maintenance Expenses on Real-estate Investments
부동산담보대출금	Loans Secured by Real-estate
부실채권정리기금출연금	Beneficiary Interest in Restructuring Fund
부채	Liabilities
분배금수익	Distribution Income from Investment Funds
비상위험준비금	Reserve for Contingency
비상위험준비금전입액	Contribution to Reserve for Contingency
비업무용건물	Forclosed and Other Buildings
비업무용자산	Foreclosed and Other Properties
비업무용토지	Forclosed and Other Land
사고대지급금	Advances Payments on Loss Compensations
사모사채	Privately Placed Bonds
사모사채대손충당금	Allowance for Doubtful Accounts
사업비	Operating Expenses
사채모집수탁수수료	Underwriting Fees on Bonds
사채발행차금-후순위사채	Discount on Subordinated Bonds
사채보증수수료	Guarantee Fees
사채이자	Interest on Bonds Payable
사채지급보증대지급금	Advance Payments on Acceptances and Guarantees of Bonds
상각채권추심이익	Gains on Recovery of Bad Debts
상품유가증권	Trading Securities
상품유가증권매매손실	Losses on Sale of Trading Securities
상품유가증권매매이익	Gains on Sale of Trading Securities
상품유가증권배당금수익	Dividends on Trading Securities
상품유가증권배당수익	Dividends on Trading Securities
상품유가증권상환손실	Losses on Retirement of Trading Securities
상품유가증권상환이익	Gains on Retirement of Trading Securities
상품유가증권이자	Interest on Trading Securities
상품유가증권처분손실	Losses on Sale of Trading Securities
상품유가증권처분이익	Gains on Sale of Trading Securities
상품유가증권평가손실	Losses on Valuation of Trading Securities
상품유가증권평가이익	Gains on Valuation of Trading Securities
선급리스자산	Advances for Acquisition of Assets to be Leased
선급리스자산기간이자수입	Interest Revenues on Advances for Acquisition of Assets to be Leased
선물거래예치금	Deposits for Futures and Options Transaction
선물매매손실	Losses on Sale of Futures
선물매매이익	Gains on Sale of Futures
선물옵션거래고객예탁금별도예치금	Deposits for Futures and Options Transaction for Customers
선물옵션거래예수금	Deposits for Futures and Options Transaction
선물옵션위탁매매증거금	Margin on Futures and Options
선물옵션자기거래예치금	Deposits for Futures and Options Transaction
선물정산손실	Losses on Settlement of Futures
선물정산이익	Gains on Settlement of Futures
세금과공과금	Taxes and Dues
소프트웨어	Software
송금수입수수료	Fees on Remittance
송금지급수수료	Fees on Remittance
수선유지비	Repairs and Maintenance Expenses
수수료비용	Fees Expenses
수수료수익	Fees Revenues
수익자예수금	Deposits for Beneficiaries
수익증권	Beneficiary Interest in Investment Funds
수익증권매매손실	Losses on Sale of Beneficiary Interest in Investment Funds
수익증권매매이익	Gains on Sale of Beneficiary Interest in Investment Funds
수익증권취급수수료	Fees on Beneficiary Interest in Investment Funds
수익증권평가손실	Losses on Valuation of Beneficiary Interest in Investment Funds
수익증권평가이익	Gains on Valuation of Beneficiary Interest in Investment Funds
수입경비	Expenses Recovered
수입담보금	Deposits Received for Margin Accounts
수입담보금	Deposits Received for Margin Accounts
수입보증료	Guarantee Fees
수입부금	Installment Deposits for the Loans Granted
수입임대료	Rental Revenues
수입잡이자	Miscellaneous Interest Revenues
수입제세	Taxes Withheld
수재보험금	Reinsurance Claims Paid
수재보험금환입	Refund of Reinsurance Claims Paid
수재보험료	Assumed Reinsurance Premium Revenues
수탁수수료	Brokerage Fees
신계약비	Deferred Acquisition Costs of New or Renewal Insurance Contracts
신계약비상각비	Amortization Expences on Deferred Acquisition Costs of New or Renewal Insurance Contracts
신기술금융자산	New Technology Financial Assets
신기술금융투자주식감액손실	Impairment Losses on New Technology Investment Securities
신기술금융투자주식매출	Sales of New Technology Financial Investment
신기술금융투자주식매출원가	Cost of New Technology Investment Securities Sold
신용거래계좌설정보증금	Deoposits for Opening a Margin Account
신용거래융자금	Margin to Customers
신용거래융자이자	Interest on Margin Loans
신용공여금	Brokers' Loans
신용공여금대손충당금	Allowance for Doubtful Accounts
신용공여담보금	Guarantee Deposits in Fiduciary Loans
신용대출금	Unsecured Loans
신용카드관련수수료	Fees on Credit Cards
신용카드수입수수료	Fees on Credit Cards
신용카드채권	Credit Card Receivables
신용카드채권매출	Sale of Credit Card Receivables
신원보증금	Surety Guarantee for Stock Exchanges
신탁계정차	Borrowings from Trust Accounts
신탁보수	Fees on Trust Accounts
신탁업무운용손실	Losses on Trust Accounts
신탁업무운용수익	Fees on Trust Accounts
양도성예금증서	Certificate of Deposit
양도성예금증서거래손실	Losses on Transactions of Certificate of Deposit
양도성예금증서거래이익	Gains on Transactions of Certificate of Deposit
양도성예금증서경과이자	Accrued Interest on Certificate of Deposit
양도성예금증서이자	Interest on Certificate of Deposit
양도성예수금	Negotiable Certificate of Deposits
어음관련수수료	Fees on Notes
어음관리계좌관련수수료	Fees on CMA
어음관리계좌예수금	Deposits on CMA
어음관리계좌이자	Interest on CMA
어음관리계좌자산	CMA Assets
어음관리계좌지급이자	Interest on CMA
어음매매손실	Losses on Sale of CMA
어음할인료	Discount Charges on Notes
역외외화대출금	Off-shore Loans in Foreign Currency
역외외화투자유가증권	Off-shore Investment Securities in Foreign Currency
연료및유류대	Fuel & Gas Expenses
연불이자수익	Interest Revenues on Deferred Payment
연불채권	Loans for Deferred Payment
연수비	Training Expenses
연체료수입	Delinquent Charge Revenues
연합회차입금이자	Interest on Borrowings from Mutual Savings Association
영업권상각	Amortization Expenses on Goodwill
영업비용	Operating Expenses
영업수익	Operating Revenues
영업외잡손실	Miscellaneous Non-operating Losses
영업외잡이익	Miscellaneous Non-operating Gains
영업잡손실	Miscellaneous Operating Losses
영업잡이익	Miscellaneous Operating Revenues
예금	Due from Financial Institutions
예금보험료	Deposit Insurance Premium
예수금	Deposits
예수금이자	Interest on Deposits
예적금담보대출	Loans Secured by Deposits
예적금담보대출이자	Interest on Loans Secured by Deposits
예치금	Due from Financial Institutions
예치금이자	Interest on Due from Financial Institutions
예탁금	Deposits Provided
옵션매매손실	Losses on Sale of Options
옵션매매이익	Gains on Sale of Options
옵션평가손실	Losses on Valuation of Options
옵션평가이익	Gains on Valuation of Options
외국통화	Foreign Currency
외화금융리스채권	Capital Lease Payment Receivables in Foreign Currency
외화대출금	Loans in Foreign Currency
외화상품유가증권	Trading Securities in Foreign Currency
외화수탁금	Due to Bank of Korea in Foreign Currency
외화예금	Deposits in Foreign Currency
외화예수금	Deposits in Foreign Currency
외화예치금	Due from Financial Institutions in Foreign Currency
외화주식	Equity Securities in Foreign Currency
외화증권	Securities in Foreign Currency
외화증권수탁수수료	Brokerage Fees on Foreign Securities
외화증권인수및주선수수료	Underwriting Fees on Foreign Securities
외화차입금	Borrowings in Foreign Currency
외화채권	Bonds in Foreign Currency
외화투자유가증권	Investment Securities in Foreign Currency
외화환산대	Deferred Gains on Foreign Currency Translation
외화환산대환입	Reversal of Gains on Foreign Currency Translation
외화환산손실	Loss on Foreign Currency Translation
외화환산차	Deferred Losses on Foreign Currency Translation
외화환산차상각	Amortization Expenses on Deferred Losses on Foreign Currency Translation
외환거래손실	Losses on Foreign Currency Transaction
외환거래이익	Gains on Foreign Currency Transaction
외환차손	Loss on Foreign Currency Transaction
용역비	Service Contract Expenses
우리사주대여금이자	Interest on Loans to ESOP
우선대지급금	Advance Payments on Acceptances and Guarantees
운반및보관료	Freight Expenses and Custody Charges
운용리스감가상각비	Depreciation Expenses on Operating Lease Assets
운용리스료	Lease Expenses
운용리스수입	Operating Lease Revenues
운용리스자산	Operating Lease Assets
운용리스자산감가상각비	Depreciation Expenses on Operating Lease Assets
운용리스자산처분손실	Loss on Disposition of Operating Lease Assets
운전자금대출	Loans for Working Capital
운전자금수입이자	Interest Revenues on Working Capital Loans
운전자금채권	Loans for Working Capital
원수보험금	Primary Claims
원수보험료	Primary Premium Revenues
원화금융리스채권	Capital Lease Payment Receivables in Won
원화대출금	Loans in Won
원화사채	Bonds Payable in Won
원화예수금	Deposits in Won
원화예치금	Due from Financial Institutions in Won
원화장기차입금	Long-term Borrowings in Won
원화차입금	Borrowings in Won
원화표시사채	Bonds in Won
위약손해배상공동기금	Collective Fund for Default Loss
위탁자예수금	Deposits for Brokerage
유가증권관련수수료	Fees Associated with Securities
유가증권담보대출금	Loans Secured by Securities
유가증권처분손실	Loss on Sale of Marketable Securities
유가증권평가손실	Loss on Valuation of Marketable Securities
유동성리스보증금	Current Portion of Lease Deposits
유동성역외외화장기차입금	Current Portion of Off-shore Long-term Borrowings in Foreign Currency
유동성원화표시사채	Current Portion of Bonds in Won
유동자산대손충당금	Allowance for Doubtful Accounts
유형자산	Property and Equipment
유형자산처분손실	Losses on Disposition of Property and Equipment
유형자산처분이익	Gains on Disposition of Property and Equipment
은행차입금	Borrowings from Banks
은행차입금이자	Interest on Borrowings from Banks
이연리스수익	Deferred Lease Revenues
이연리스수익환입	Reversal of Deferred Lease Revenues
이연외화환산손실	Deferred Losses on Foreign Currency Translation
이연외화환산손실상각	Amortization Expenses on Deferred Losses on Foreign Currency Translation
이연외화환산이익	Deferred Gains on Foreign Currency Translation
이자비용및지급수수료	Interest and Fees Expenses
인수및주선수수료	Underwriting Fees
일반관리비	Administrative Expenses
일반자금대출	General Purpose Loans
일반자금대출이자	Interest on General Purpose Loans
일시불카드대급금	Receivables on Credit Card Sales
임대료수익	Rental Revenues
임차보증금	Leasehold Deposits Provided
자본	Stockholder's Equity
자산	Assets
자산수증이익	Gains on Assets Contributed
자유적립예금	Deposits with Flexible Installment
자유적립예금이자	Interest on Deposits with Flexible Installment
잡부채	Miscellaneous Liabilities
잡수익	Miscellaneous Revenues
잡자산	Miscellaneous Assets
장기선급수수료	Long-term Prepaid Expenses
장기선수금	Long-term Advances from Customers
장기성대여금	Long-term Loans
장기성대여금대손충당금	Allowance for Doubtful Accounts
장기성대출금	Long-term Loans
장기성예금	Long-term Deposits
장기저축성보험료적립금	Reserve for Long-term Deposits
장기저축성보험료적립금전입액	Contribution to Reserve on Long-term Deposits
장기해약환급금	Long-term Surrender Refunds
장내옵션거래손실	Losses on Listed Options Transaction
장내옵션거래이익	Gains on Transaction of Listed Options
장외거래수수료	Fees on OTC Transaction
장외파생상품거래손실	Losses on OTC Derivatives Transactions
장외파생상품거래이익	Gains on OTC Derivatives Transactions
장외파생상품매매손실	Losses on Sale of OTC Derivatives
장외파생상품매매이익	Gains on Sale of OTC Derivatives
장외파생상품평가손실	Losses on Valuation of OTC Derivatives
장외파생상품평가이익	Gains on Valuation of OTC Derivatives
재리스실현수입	Release Revenues
재보험금	Reinsurance Benefits Received
재보험금수익	Reinsurance Revenues
재보험금환급	Refund of Reinsurance Claims Recovered
재보험료	Reinsurance Premium
재보험료비용	Reinsurance Premium
재산관리비	Property Maintenance Expenses
재할인어음이자	Interest on Bills Discounted
저축자예수금	Deposits for Savings Accounts
적격증권	Monetary Stabilization Bonds
적금예치금	Installment Deposits
전대리스장기미지금금	Long-term Sub-lease Payable
전력및수도료	Utility Expenses
전산업무비	Electronic Data Processing Expenses
전산운용비	Electronic Data Processing Expenses
전환권조정계정	Conversion Rights Adjustment
정기예금	Time Deposits
정기예금이자	Interest on Time Deposits
정기예치금	Time Deposits
정기적금	Installment Deposits
정기적금이자	Interest on Installment Deposits
제가입권	Other Deposits Provided
제세금예수금	Taxes Withheld
조건부대출금	Conditional Loans
조건부예수금	Deposits for Repurchase Transaction
조사연구비	Research Expenses
조합출자금	Investment in Partnership
종업원대여금이자	Interest on Loans to Employees
종업원장기대여금	Long-term Loans to Employees
종업원지주대여금	Short-term Loans to Stockholders, Executives, and Employees
종합통장대출	Consumer Loans
종합통장대출이자	Interest on Consumer Loans
주가지수옵션	Stock Index Options
주식	Equity Securities
주식매매손실	Losses on Sale of Equity Securities
주식매매이익	Gains on Sale of Equity Securities
주식평가손실	Losses on Valuation of Equity Securities
주식평가이익	Gains on Valuation of Equity Securities
주택자금융자금	Loans for Employee Housing
주택자금융자금이자	Interest on Loans for Employee Housing
주택할부금융채권	Loans for Housing Installment Credit
중도해지수수료	Fees on Early Withdrawal
증권거래준비금	Legal Appropriated Retained Earnings for Losses in Security Industry
증권거래책임준비금	Legal Appropriated Retained Earnings for Accidental Losses in Security Industry
증권매매손실준비금	Legal Appropriated Retained Earnings for Trading Losses in Security Industry
증권미수금	Fail to Deliver
증금예치금이자	Interest on Deposits with KSFC
증금차입금	Borrowings from KSFC
증금차입금이자	Interest on Borrowings from KSFC
증서대출금	Loans with Written Instruments
증서대출이자수익	Interest Revenues on Written Instruments Loans
증시안정기금출자금평가손실	Losses on Valuation of Stock Market Stabilization Fund
증시안정기금출자금평가이익	Gains on Valuation of Stock Market Stabilization Fund
증시안정기금평가이익	Gains on Valuation of Stock Market Stabilization Fund
지급보증대지급금	Advance Payments on Acceptances and Guarantees
지급보증대출금	Advance Payments on Acceptances and Guarantees
지급보증충당금	Allowance for Acceptances and Guarantees
지급보증충당금전입액	Contribution to Allowance for Acceptances and Guarantees
지급보증충당금환입	Reversal of Allowance for Acceptances and Guarantees
지급보증충당금환입액	Reversal of Allowance for Acceptances and Guarantees
지급이자	Interest Expenses
지급준비금	Reserve for Outstanding Claims
지급준비금전입액	Contribution to Reserve for Outstanding Claims
지급준비금환입액	Reversal of Reserve for Outstanding Claims
지급준비예치금	Reserve Deposits
지분법평가손실	Equity Loss on Investments
지준유가증권	Securities Secured for Reserve
집기비품	Office Equipment
차량비	Vehicles Expenses
차입금	Borrowings
차입금이자	Interest on Borrowings
채권경과이자	Accrued Interest on Bonds
채권매매손실	Losses on Sale of Bonds
채권매매이익	Gains on Sale of Bonds
채권시장안정기금출자금	Investment in Bond Market Stabilization Fund
채권안정기금출자금평가이익	Gains on Valuation of Bond Market Stabilization Fund
채권이자	Interest on Bonds
채권평가손실	Losses on Valuation of Bonds
채권평가이익	Gains on Valuation of Bonds
채무면제이익	Gains from Liabilities Exempted
책임준비금	Insurance Reserve
책임준비금전입액	Contribution to Insurance Reserve
책임준비금환입액	Reversal of Insurance Reserve
처분손실충당금	Allowance for Doubtful Accounts
청약예치금	Subscription Deposits
청약자예수금	Subscription Deposits
추심지급수수료	Fees on Collection
출자전환채권	Receivables Convertible to Equity Securities
출재보험준비금	Reserve Adjustment Account for Reinsurance Ceded
카드론	Credit Card Loans
카드자산	Credit Card Service Assets
콜론	Call Loans
콜론이자	Interest on Call Loans
콜머니	Call Money
콜머니이자	Interest on Call Money
통화선도거래이익	Gains on Foreign Exchange Forward Transaction
통화선도평가이익	Gains on Valution of Foreign Exchange Forward Contracts
통화스왑수입이자	Interest Income on Foreign Currency Swap
통화스왑지급이자	Interest on Foreign Currency Swap
퇴직신탁	Retirement Trust Accounts
투자부동산처분이익	Gains on Disposition of Real-estate Investment
투자상담사수수료	Investment Consulting Fees
투자수익증권	Beneficiary Interest in Investment Funds
투자수익증권감액손실	Impairment Losses on Beneficiary Interest in Investment Funds
투자영업잡손실	Miscellaneous Losses
투자영업잡이익	Miscellaneous Gains
투자유가증권감액손실환입	Reversal of Impairment Losses on Investment Securities
투자유가증권배당금	Dividends on Investment Securities
투자유가증권배당수익	Dividends on Investment Securities
투자유가증권이자	Interest on Investment Securities
투자유가증권평가이익손실	Gains/Losses on Valuation of Investment Securities
투자자산처분손실	Loss on Disposition of Investments
투자주식감액손실환입	Reversal of Impairment Losses on Equity Securities
투자주식처분손실	Loss on Sale of Investment Securities
투자주식처분이익	Gains on Sale of Investment Securities
투자주식평가손실	Losses on Valuation of Investment Securities
투자채권감액손실	Impairment Losses on Investment Bonds
투자채권감액손실환입	Recovery of Impairment Losses on Investment Bonds
투자출자금	Equity Investments
특수채	Special Purpose Bonds
파생금융상품거래손	Losses on Derivatives Transaction
파생금융상품거래손실	Losses on Derivatives Transaction
파생금융상품거래익	Gains on Derivatives Transaction
파생금융상품관련비용	Losses on Derivatives Transaction
파생금융상품평가손실	Losses on Valuation of Derivatives
파생금융상품평가익	Gains on Valuation of Derivatives
파생금융상품평가조정	Valuation Adjustment for Financial Derivatives
파생금융상품평가조정	Valuation Adjustment for Financial Derivatives
파생상품거래이익	Gains on Derivatives Transaction
파생상품관련이익	Gains on Derivatives Transaction
파생상품평가손실	Loss on Valuation of Derivatives
파생상품평가조정	Valuation Adjustment for Financial Derivatives
파생상품평가조정	Valuation Adjustment for Financial Derivatives
파생상품평가조정	Valuation Adjustment for Financial Derivatives
팩토링매입채권	Factoring Receivables
팩토링수입이자	Interest Revenues on Factoring
팩토링채권	Factoring Receivables
팩토링채권미지급금	Factoring Payables
표지어음예수금	Issued Notes
표지어음예수금이자	Interest on Issued Notes
할부금융이자	Interest Revenues on Installment Credit
할부금융채권	Loans for Installment Credit
할부카드대급금	Receivables on Credit Card Instalment Sales
할인 및 매입어음	Notes Discounted and Purchased
할인발행차금	Discount on Bonds
할인어음	Notes Discounted
할인어음매매익	Gains on Sale of Notes Discounted
해약환급금	Cancellation Refund Received
해약환급금환입	Return of Cancellation Refund Received
해외사업환산대차	Cumulative Effect of Foreign Currency Translation
해외선물거래손실	Losses on Foreign Futures Transaction
해외유가증권	Overseas Trading Securities
해지리스수입	Lease Cancellation Revenues
현·예금및예치금	Cash and Due from Financial Institutions
현금	Cash
현금과예금	Cash and Due from Financial Institutions
현금및예치금	Cash and Due from Financial Institutions
현금서비스	Cash Payments
환매조건부채권매도	Bonds Sold under Repurchase Agreements
환매조건부채권매도이자	Interest on Bonds Sold under Repurchase Agreements
환매조건부채권매수	Bonds Purchased under Repurchase Agreements
환매조건부채권매수이자	Interest on Bonds Purchased under Repurchase Agreements
회사채	Corporate Bonds
회의비	Conference Expenses
후순위사채	Subordinated Bonds
후순위차입금	Subordinated Borrowings
TRS스왑수입이자	Interest on TRS Swap

 

표준계정과목과 영문계정과목 - 알파벳순

미지급금	Accounts Payable
미수금	Accounts Receivable
채권경과이자	Accrued Interest on Bonds
양도성예금증서경과이자	Accrued Interest on Certificate of Deposit
일반관리비	Administrative Expenses
사채지급보증대지급금	Advance Payments on Acceptances and Guarantees of Bonds
지급보증대출금	Advance Payments on Acceptances and Guarantees
지급보증대지급금	Advance Payments on Acceptances and Guarantees
대지급금	Advance Payments on Acceptances and Guarantees
우선대지급금	Advance Payments on Acceptances and Guarantees
가수보험료	Advance Premiums Received
선급리스자산	Advances for Acquisition of Assets to be Leased
보증채무대지급금	Advances for Customers
사고대지급금	Advances Payments on Loss Compensations
지급보증충당금	Allowance for Acceptances and Guarantees
리스자산처분손실충당금	Allowance for Disposition Losses of Leased Assets
처분손실충당금	Allowance for Doubtful Accounts
고정자산대손충당금	Allowance for Doubtful Accounts
대지급금대손충당금	Allowance for Doubtful Accounts
사모사채대손충당금	Allowance for Doubtful Accounts
유동자산대손충당금	Allowance for Doubtful Accounts
부도채권대손충당금	Allowance for Doubtful Accounts
부도어음대손충당금	Allowance for Doubtful Accounts
장기성대여금대손충당금	Allowance for Doubtful Accounts
단기대여금대손충당금	Allowance for Doubtful Accounts
미수수익대손충당금	Allowance for Doubtful Accounts
미수금대손충당금	Allowance for Doubtful Accounts
신용공여금대손충당금	Allowance for Doubtful Accounts
신계약비상각비	Amortization Expences on Deferred Acquisition Costs of New or Renewal Insurance Contracts
외화환산차상각	Amortization Expenses on Deferred Losses on Foreign Currency Translation
이연외화환산손실상각	Amortization Expenses on Deferred Losses on Foreign Currency Translation
영업권상각	Amortization Expenses on Goodwill
무형자산상각	Amortization Expenses on Intangible Assets
기업발전적립금	Appropriated Retained Earnings for Business Improvement
부과금	Assessments and Dues
자산	Assets
수재보험료	Assumed Reinsurance Premium Revenues
부대시설	Auxiliary Facilities
투자수익증권	Beneficiary Interest in Investment Funds
수익증권	Beneficiary Interest in Investment Funds
부실채권정리기금출연금	Beneficiary Interest in Restructuring Fund
매입외환	Bills Bought in Foreign Currency
매입어음	Bills Bought in Won
매출어음	Bills Sold
외화채권	Bonds in Foreign Currency
원화표시사채	Bonds in Won
원화사채	Bonds Payable in Won
환매조건부채권매수	Bonds Purchased under Repurchase Agreements
금융채	Bonds Receivable from Financial Institutions
환매조건부채권매도	Bonds Sold under Repurchase Agreements
은행차입금	Borrowings from Banks
금융기관차입금	Borrowings from Financial Institutions
증금차입금	Borrowings from KSFC
구분계정차	Borrowings from Separate Accounts
신탁계정차	Borrowings from Trust Accounts
외화차입금	Borrowings in Foreign Currency
원화차입금	Borrowings in Won
차입금	Borrowings
외화증권수탁수수료	Brokerage Fees on Foreign Securities
수탁수수료	Brokerage Fees
신용공여금	Brokers' Loans
콜론	Call Loans
콜머니	Call Money
해약환급금	Cancellation Refund Received
외화금융리스채권	Capital Lease Payment Receivables in Foreign Currency
원화금융리스채권	Capital Lease Payment Receivables in Won
현금과예금	Cash and Due from Financial Institutions
현금및예치금	Cash and Due from Financial Institutions
현·예금및예치금	Cash and Due from Financial Institutions
현금서비스	Cash Payments
현금	Cash
양도성예금증서	Certificate of Deposit
보험금비용	Claims Paid
어음관리계좌자산	CMA Assets
위약손해배상공동기금	Collective Fund for Default Loss
조건부대출금	Conditional Loans
회의비	Conference Expenses
종합통장대출	Consumer Loans
개인대출채권	Consumer Loans
지급보증충당금전입액	Contribution to Allowance for Acceptances and Guarantees
책임준비금전입액	Contribution to Insurance Reserve
기금출연금	Contribution to Miscellaneous Funds
비상위험준비금전입액	Contribution to Reserve for Contingency
지급준비금전입액	Contribution to Reserve for Outstanding Claims
계약자배당준비금전입액	Contribution to Reserve for Participating Policyholders' Dividends
장기저축성보험료적립금전입액	Contribution to Reserve on Long-term Deposits
계약자이익배당준비금전입액	Contribution to Unallocated Divisible Surplus to Future Policyholders
미경과보험료적립금전입액	Contribution To Unearned Premium Reserve
전환권조정계정	Conversion Rights Adjustment
회사채	Corporate Bonds
신기술금융투자주식매출원가	Cost of New Technology Investment Securities Sold
카드론	Credit Card Loans
신용카드채권	Credit Card Receivables
카드자산	Credit Card Service Assets
해외사업환산대차	Cumulative Effect of Foreign Currency Translation
당좌예금	Current Deposits
당좌예치금	Current Deposits
유동성원화표시사채	Current Portion of Bonds in Won
유동성리스보증금	Current Portion of Lease Deposits
유동성역외외화장기차입금	Current Portion of Off-shore Long-term Borrowings in Foreign Currency
고객예수금	Customers' Deposits
신계약비	Deferred Acquisition Costs of New or Renewal Insurance Contracts
이연외화환산이익	Deferred Gains on Foreign Currency Translation
외화환산대	Deferred Gains on Foreign Currency Translation
이연리스수익	Deferred Lease Revenues
외화환산차	Deferred Losses on Foreign Currency Translation
이연외화환산손실	Deferred Losses on Foreign Currency Translation
미상환융자금	Delay Margin
연체료수입	Delinquent Charge Revenues
신용거래계좌설정보증금	Deoposits for Opening a Margin Account
예금보험료	Deposit Insurance Premium
수익자예수금	Deposits for Beneficiaries
위탁자예수금	Deposits for Brokerage
선물옵션거래고객예탁금별도예치금	Deposits for Futures and Options Transaction for Customers
선물옵션거래예수금	Deposits for Futures and Options Transaction
선물거래예치금	Deposits for Futures and Options Transaction
선물옵션자기거래예치금	Deposits for Futures and Options Transaction
조건부예수금	Deposits for Repurchase Transaction
저축자예수금	Deposits for Savings Accounts
외화예금	Deposits in Foreign Currency
외화예수금	Deposits in Foreign Currency
원화예수금	Deposits in Won
어음관리계좌예수금	Deposits on CMA
보통예치금	Deposits on Demand
보통예금	Deposits on Demand
예탁금	Deposits Provided
수입담보금	Deposits Received for Margin Accounts
수입담보금	Deposits Received for Margin Accounts
자유적립예금	Deposits with Flexible Installment
근로자우대저축	Deposits with Tax Benefit
예수금	Deposits
운용리스감가상각비	Depreciation Expenses on Operating Lease Assets
운용리스자산감가상각비	Depreciation Expenses on Operating Lease Assets
부동산감가상각비	Depreciation Expenses on Property
렌탈자산상각비	Depreciation Expenses on Rental Assets
미수배당금	Devidends Receivable
어음할인료	Discount Charges on Notes
할인발행차금	Discount on Bonds
미경과이자	Discount on Notes Payable
사채발행차금-후순위사채	Discount on Subordinated Bonds
별도적립금	Discretionary Appropriated Retained Earnings
부도채권	Dishonored Receivables
분배금수익	Distribution Income from Investment Funds
투자유가증권배당수익	Dividends on Investment Securities
투자유가증권배당금	Dividends on Investment Securities
상품유가증권배당금수익	Dividends on Trading Securities
상품유가증권배당수익	Dividends on Trading Securities
미지급내국환채무	Domestic Exchanges Payable
고객예탁금별도예치금	Due from Financial Institions for Customers' Accounts
외화예치금	Due from Financial Institutions in Foreign Currency
원화예치금	Due from Financial Institutions in Won
예금	Due from Financial Institutions
예치금	Due from Financial Institutions
외화수탁금	Due to Bank of Korea in Foreign Currency
전산업무비	Electronic Data Processing Expenses
전산운용비	Electronic Data Processing Expenses
투자출자금	Equity Investments
지분법평가손실	Equity Loss on Investments
외화주식	Equity Securities in Foreign Currency
주식	Equity Securities
교육세	Excise Tax for Education
수입경비	Expenses Recovered
팩토링채권미지급금	Factoring Payables
팩토링매입채권	Factoring Receivables
팩토링채권	Factoring Receivables
증권미수금	Fail to Deliver
유가증권관련수수료	Fees Associated with Securities
수수료비용	Fees Expenses
구분계정수입수수료	Fees from Separate Accounts
수익증권취급수수료	Fees on Beneficiary Interest in Investment Funds
어음관리계좌관련수수료	Fees on CMA
추심지급수수료	Fees on Collection
신용카드관련수수료	Fees on Credit Cards
신용카드수입수수료	Fees on Credit Cards
중도해지수수료	Fees on Early Withdrawal
보증료	Fees on Guarrantee
대출관련수수료	Fees on Loans
어음관련수수료	Fees on Notes
장외거래수수료	Fees on OTC Transaction
송금지급수수료	Fees on Remittance
송금수입수수료	Fees on Remittance
신탁업무운용수익	Fees on Trust Accounts
신탁보수	Fees on Trust Accounts
미수수수료	Fees Receivable
수수료수익	Fees Revenues
구분계정지급수수료	Fees to Separate Accounts
금융자산	Financial Assets
금융수수료	Financial Fees Expenses
비업무용건물	Forclosed and Other Buildings
비업무용토지	Forclosed and Other Land
비업무용자산	Foreclosed and Other Properties
외국통화	Foreign Currency
운반및보관료	Freight Expenses and Custody Charges
연료및유류대	Fuel & Gas Expenses
경상이익	Gains Before Extraordinary Gains/Losses and Income Taxes
채무면제이익	Gains from Liabilities Exempted
자산수증이익	Gains on Assets Contributed
파생상품관련이익	Gains on Derivatives Transaction
파생금융상품거래익	Gains on Derivatives Transaction
파생상품거래이익	Gains on Derivatives Transaction
리스자산처분이익	Gains on Disposition of Lease Assets
유형자산처분이익	Gains on Disposition of Property and Equipment
투자부동산처분이익	Gains on Disposition of Real-estate Investment
렌탈자산처분이익	Gains on Disposition of Rental Assets
외환거래이익	Gains on Foreign Currency Transaction
통화선도거래이익	Gains on Foreign Exchange Forward Transaction
장외파생상품거래이익	Gains on OTC Derivatives Transactions
상각채권추심이익	Gains on Recovery of Bad Debts
상품유가증권상환이익	Gains on Retirement of Trading Securities
수익증권매매이익	Gains on Sale of Beneficiary Interest in Investment Funds
채권매매이익	Gains on Sale of Bonds
기업융통어음매매이익	Gains on Sale of Commercial Papers
주식매매이익	Gains on Sale of Equity Securities
선물매매이익	Gains on Sale of Futures
투자주식처분이익	Gains on Sale of Investment Securities
리스자산매매익	Gains on Sale of Leased Assets
대출채권매각이익	Gains on Sale of Loans
할인어음매매익	Gains on Sale of Notes Discounted
옵션매매이익	Gains on Sale of Options
장외파생상품매매이익	Gains on Sale of OTC Derivatives
상품유가증권매매이익	Gains on Sale of Trading Securities
상품유가증권처분이익	Gains on Sale of Trading Securities
선물정산이익	Gains on Settlement of Futures
매도상품유가증권매매익	Gains on Short Sale
장내옵션거래이익	Gains on Transaction of Listed Options
양도성예금증서거래이익	Gains on Transactions of Certificate of Deposit
수익증권평가이익	Gains on Valuation of Beneficiary Interest in Investment Funds
채권안정기금출자금평가이익	Gains on Valuation of Bond Market Stabilization Fund
채권평가이익	Gains on Valuation of Bonds
파생금융상품평가익	Gains on Valuation of Derivatives
주식평가이익	Gains on Valuation of Equity Securities
옵션평가이익	Gains on Valuation of Options
장외파생상품평가이익	Gains on Valuation of OTC Derivatives
증시안정기금평가이익	Gains on Valuation of Stock Market Stabilization Fund
증시안정기금출자금평가이익	Gains on Valuation of Stock Market Stabilization Fund
상품유가증권평가이익	Gains on Valuation of Trading Securities
통화선도평가이익	Gains on Valution of Foreign Exchange Forward Contracts
투자유가증권평가이익손실	Gains/Losses on Valuation of Investment Securities
일반자금대출	General Purpose Loans
대리점	Government Account
국공채	Government Bonds
단체보험예치금	Group Retirement Deposits
신용공여담보금	Guarantee Deposits in Fiduciary Loans
수입보증료	Guarantee Fees
사채보증수수료	Guarantee Fees
투자수익증권감액손실	Impairment Losses on Beneficiary Interest in Investment Funds
투자채권감액손실	Impairment Losses on Investment Bonds
신기술금융투자주식감액손실	Impairment Losses on New Technology Investment Securities
구상이익	Indemnity Gains
구상채권	Indemnity Receivables
수입부금	Installment Deposits for the Loans Granted
적금예치금	Installment Deposits
정기적금	Installment Deposits
보험미지급금	Insurance Claims Payable
리스자산보험료	Insurance Premium for Leased Assets
렌탈자산보험료	Insurance Premium for Rental Assets
보험미수금	Insurance Receivables
책임준비금	Insurance Reserve
이자비용및지급수수료	Interest and Fees Expenses
지급이자	Interest Expenses
통화스왑수입이자	Interest Income on Foreign Currency Swap
당좌차월이자	Interest on Bank Overdrafts
재할인어음이자	Interest on Bills Discounted
사채이자	Interest on Bonds Payable
환매조건부채권매수이자	Interest on Bonds Purchased under Repurchase Agreements
환매조건부채권매도이자	Interest on Bonds Sold under Repurchase Agreements
채권이자	Interest on Bonds
은행차입금이자	Interest on Borrowings from Banks
금융기관차입금이자	Interest on Borrowings from Financial Institutions
증금차입금이자	Interest on Borrowings from KSFC
연합회차입금이자	Interest on Borrowings from Mutual Savings Association
차입금이자	Interest on Borrowings
콜론이자	Interest on Call Loans
콜머니이자	Interest on Call Money
양도성예금증서이자	Interest on Certificate of Deposit
어음관리계좌이자	Interest on CMA
어음관리계좌지급이자	Interest on CMA
기업융통어음이자	Interest on Commercial Papers
종합통장대출이자	Interest on Consumer Loans
고객예탁금이용료	Interest on Customers' Deposit
보통예금이자	Interest on Deposits on Demand
자유적립예금이자	Interest on Deposits with Flexible Installment
증금예치금이자	Interest on Deposits with KSFC
근로자우대저축이자	Interest on Deposits with Tax Benefit
예수금이자	Interest on Deposits
예치금이자	Interest on Due from Financial Institutions
금융기관예치금이자	Interest on Due from Financial Institutions
통화스왑지급이자	Interest on Foreign Currency Swap
일반자금대출이자	Interest on General Purpose Loans
부금이자	Interest on Installment Deposits
정기적금이자	Interest on Installment Deposits
투자유가증권이자	Interest on Investment Securities
표지어음예수금이자	Interest on Issued Notes
리스채권이자	Interest on Lease Payment Receivables
금융리스이자	Interest on Lease Payment Receivables
주택자금융자금이자	Interest on Loans for Employee Housing
부금급부이익	Interest on Loans on Installment Deposits
예적금담보대출이자	Interest on Loans Secured by Deposits
종업원대여금이자	Interest on Loans to Employees
우리사주대여금이자	Interest on Loans to ESOP
계약금액내대출이자	Interest on Loans under Credit Line
대출금이자	Interest on Loans
대출채권이자	Interest on Loans
신용거래융자이자	Interest on Margin Loans
대지급금이자	Interest on Payment for Acceptances and Guarantees
정기예금이자	Interest on Time Deposits
상품유가증권이자	Interest on Trading Securities
TRS스왑수입이자	Interest on TRS Swap
미수신용거래융자이자	Interest Receivables on Delay Margin
미수이자	Interest Receivables
미수채권이자	Interest Receivables
선급리스자산기간이자수입	Interest Revenues on Advances for Acquisition of Assets to be Leased
연불이자수익	Interest Revenues on Deferred Payment
팩토링수입이자	Interest Revenues on Factoring
할부금융이자	Interest Revenues on Installment Credit
대출금이자수익	Interest Revenues on Loans
운전자금수입이자	Interest Revenues on Working Capital Loans
증서대출이자수익	Interest Revenues on Written Instruments Loans
투자상담사수수료	Investment Consulting Fees
채권시장안정기금출자금	Investment in Bond Market Stabilization Fund
조합출자금	Investment in Partnership
외화투자유가증권	Investment Securities in Foreign Currency
표지어음예수금	Issued Notes
해지리스수입	Lease Cancellation Revenues
운용리스료	Lease Expenses
금융리스채권	Lease Payment Receivables under Capital Lease
리스료수입	Lease Revenues
임차보증금	Leasehold Deposits Provided
리스보증금	Leasehold Deposits Provided
증권거래책임준비금	Legal Appropriated Retained Earningsfor Accidental Losses in Security Industry
증권거래준비금	Legal Appropriated Retained Earningsfor Losses in Security Industry
증권매매손실준비금	Legal Appropriated Retained Earningsfor Trading Losses in Security Industry
부채	Liabilities
연불채권	Loans for Deferred Payment
주택자금융자금	Loans for Employee Housing
주택할부금융채권	Loans for Housing Installment Credit
할부금융채권	Loans for Installment Credit
운전자금채권	Loans for Working Capital
운전자금대출	Loans for Working Capital
외화대출금	Loans in Foreign Currency
원화대출금	Loans in Won
부금급부금	Loans on Installment Deposits
예적금담보대출	Loans Secured by Deposits
부동산담보대출금	Loans Secured by Real-estate
유가증권담보대출금	Loans Secured by Securities
계약금액내대출	Loans under Credit Line
기일경과증서대출금	Loans with Past-due Written Instruments
증서대출금	Loans with Written Instruments
대출채권	Loans
대출금	Loans
매수주가지수옵션	Long Position on Stock Index Options
장기선수금	Long-term Advances from Customers
원화장기차입금	Long-term Borrowings in Won
가계장기저축	Long-term Deposits for Household
장기성예금	Long-term Deposits
종업원장기대여금	Long-term Loans to Employees
장기성대여금	Long-term Loans
장기성대출금	Long-term Loans
장기선급수수료	Long-term Prepaid Expenses
전대리스장기미지금금	Long-term Sub-lease Payable
장기해약환급금	Long-term Surrender Refunds
투자자산처분손실	Loss on Disposition of Investments
리스자산처분손실	Loss on Disposition of Leased Assets
운용리스자산처분손실	Loss on Disposition of Operating Lease Assets
렌탈자산처분손실	Loss on Disposition of Rental Assets
외환차손	Loss on Foreign Currency Transaction
외화환산손실	Loss on Foreign Currency Translation
보증손실	Loss on Guarantee
투자주식처분손실	Loss on Sale of Investment Securities
유가증권처분손실	Loss on Sale of Marketable Securities
파생상품평가손실	Loss on Valuation of Derivatives
유가증권평가손실	Loss on Valuation of Marketable Securities
파생금융상품거래손실	Losses on Derivatives Transaction
파생금융상품거래손	Losses on Derivatives Transaction
파생금융상품관련비용	Losses on Derivatives Transaction
유형자산처분손실	Losses on Disposition of Property and Equipment
외환거래손실	Losses on Foreign Currency Transaction
해외선물거래손실	Losses on Foreign Futures Transaction
장내옵션거래손실	Losses on Listed Options Transaction
장외파생상품거래손실	Losses on OTC Derivatives Transactions
상품유가증권상환손실	Losses on Retirement of Trading Securities
수익증권매매손실	Losses on Sale of Beneficiary Interest in Investment Funds
채권매매손실	Losses on Sale of Bonds
어음매매손실	Losses on Sale of CMA
기업융통어음매매손실	Losses on Sale of Commercial Papers
주식매매손실	Losses on Sale of Equity Securities
선물매매손실	Losses on Sale of Futures
대출채권매각손실	Losses on Sale of Loans
옵션매매손실	Losses on Sale of Options
장외파생상품매매손실	Losses on Sale of OTC Derivatives
상품유가증권매매손실	Losses on Sale of Trading Securities
상품유가증권처분손실	Losses on Sale of Trading Securities
선물정산손실	Losses on Settlement of Futures
양도성예금증서거래손실	Losses on Transactions of Certificate of Deposit
신탁업무운용손실	Losses on Trust Accounts
수익증권평가손실	Losses on Valuation of Beneficiary Interest in Investment Funds
채권평가손실	Losses on Valuation of Bonds
파생금융상품평가손실	Losses on Valuation of Derivatives
주식평가손실	Losses on Valuation of Equity Securities
투자주식평가손실	Losses on Valuation of Investment Securities
옵션평가손실	Losses on Valuation of Options
장외파생상품평가손실	Losses on Valuation of OTC Derivatives
증시안정기금출자금평가손실	Losses on Valuation of Stock Market Stabilization Fund
상품유가증권평가손실	Losses on Valuation of Trading Securities
건물지대관리비	Maintenance Expenses for Land & Buildings
부동산관리비	Maintenance Expenses on Real-estate Investments
선물옵션위탁매매증거금	Margin on Futures and Options
신용거래융자금	Margin to Customers
잡자산	Miscellaneous Assets
기타영업잡비용	Miscellaneous Expenses
투자영업잡이익	Miscellaneous Gains
수입잡이자	Miscellaneous Interest Revenues
잡부채	Miscellaneous Liabilities
투자영업잡손실	Miscellaneous Losses
영업외잡이익	Miscellaneous Non-operating Gains
영업외잡손실	Miscellaneous Non-operating Losses
영업잡손실	Miscellaneous Operating Losses
영업잡이익	Miscellaneous Operating Revenues
잡수익	Miscellaneous Revenues
적격증권	Monetary Stabilization Bonds
양도성예수금	Negotiable Certificate of Deposits
당기순손실	Net Loss
신기술금융자산	New Technology Financial Assets
할인 및 매입어음	Notes Discounted and Purchased
할인어음	Notes Discounted
발행어음	Notes Payable
관리어음	Notes Receivable
기구비품	Office Equipment
동산	Office Equipment
집기비품	Office Equipment
역외외화투자유가증권	Off-shore Investment Securities in Foreign Currency
역외외화대출금	Off-shore Loans in Foreign Currency
영업비용	Operating Expenses
사업비	Operating Expenses
운용리스자산	Operating Lease Assets
운용리스수입	Operating Lease Revenues
영업수익	Operating Revenues
기타준비금	Other Appropriated Retained Earnings
기타자산	Other Assets
기타의유동자산	Other Current Assets
그밖의 기타유동자산	Other Current Assets
그밖의 기타유동부채	Other Current Liabilities
제가입권	Other Deposits Provided
기타예금	Other Due from Financial Institutions
기타예치금	Other Due from Financial Institutions
기타수수료	Other Fees
기타수입수수료	Other Fees
기타지급수수료	Other Fees
기타금융채권	Other Financial Receivables
기타의무형자산	Other Intangible Assets
기타지급이자	Other Interest Expenses
기타수입이자	Other Interest Revenues
기타이자	Other Interest Revenues
기타부채	Other Liabilities
기타대출금	Other Loans
그밖의 기타고정부채	Other Long-term Liabilities
기타잡부채	Other Miscellaneous Liabilities
그밖의 기타고정자산	Other Non-current Assets
기타고정자산	Other Non-current Assets
기타영업비용	Other Operating Expenses
기타영업이익	Other Operating Revenues
기타영업수익	Other Operating Revenues
기타카드대급금	Other Receivables On Credit Card
기타매도유가증권	Other Securities Sold
기타유가증권	Other Securities
기타의유형자산	Other Tangible Assets
기타이자	Others
그밖의기타자산	Others
기타이자비용	Others
그밖의기타영업수익	Others
기타이자수익	Others
기타	Others
해외유가증권	Overseas Trading Securities
개인연금지급금	Paid Annuities
기일경과어음	Past-due Notes Receivable
보험약관대출금	Policy Loans
계약자지분조정	Policy Reserve Adjustment
배당금비용	Policyholder Dividends
보험료수익	Premium Revenues
부가세대급금	Prepaid Value Added Tax
원수보험금	Primary Claims
원수보험료	Primary Premium Revenues
사모사채	Privately Placed Bonds
모집권유비	Promotional Expenses
유형자산	Property and Equipment
재산관리비	Property Maintenance Expenses
단체퇴직보험충당금	Provision for Severance Benefits
출자전환채권	Receivables Convertible to Equity Securities
미회수내국환채권	Receivables from Inter-bank Fund Transfer
할부카드대급금	Receivables on Credit Card Instalment Sales
일시불카드대급금	Receivables on Credit Card Sales
투자채권감액손실환입	Recovery of Impairment Losses on Investment Bonds
보험금환입	Refund of Claims Paid
수재보험금환입	Refund of Reinsurance Claims Paid
재보험금환급	Refund of Reinsurance Claims Recovered
만기환급금	Refunds on Maturity
등기소송비	Registration and Legal Fees
재보험금	Reinsurance Benefits Received
수재보험금	Reinsurance Claims Paid
재보험료비용	Reinsurance Premium
재보험료	Reinsurance Premium
재보험금수익	Reinsurance Revenues
재리스실현수입	Release Revenues
렌탈자산	Rental Assets
렌탈보증금	Rental Deposits Provided
수입임대료	Rental Revenues
임대료수익	Rental Revenues
렌탈수입	Rental Revenues
수선유지비	Repairs and Maintenance Expenses
조사연구비	Research Expenses
출재보험준비금	Reserve Adjustment Account for Reinsurance Ceded
지급준비예치금	Reserve Deposits
비상위험준비금	Reserve for Contingency
장기저축성보험료적립금	Reserve for Long-term Deposits
지급준비금	Reserve for Outstanding Claims
계약자배당준비금	Reserve for Participating Policyholders' Dividends
퇴직신탁	Retirement Trust Accounts
해약환급금환입	Return of Cancellation Refund Received
지급보증충당금환입	Reversal of Allowance for Acceptances and Guarantees
지급보증충당금환입액	Reversal of Allowance for Acceptances and Guarantees
이연리스수익환입	Reversal of Deferred Lease Revenues
외화환산대환입	Reversal of Gains on Foreign Currency Translation
투자주식감액손실환입	Reversal of Impairment Losses on Equity Securities
투자유가증권감액손실환입	Reversal of Impairment Losses on Investment Securities
책임준비금환입액	Reversal of Insurance Reserve
리스자산처분손실충당금환입	Reversal of Loss on Disposition of Lease Assets
대여자산처분손실충당금환입	Reversal of Loss on Disposition of Lease Assets
지급준비금환입액	Reversal of Reserve for Outstanding Claims
계약자배당준비금환입액	Reversal of Reserve for Participating Policyholders' Dividends
신용카드채권매출	Sale of Credit Card Receivables
신기술금융투자주식매출	Sales of New Technology Financial Investment
외화증권	Securities in Foreign Currency
지준유가증권	Securities Secured for Reserve
매도유가증권	Securities Sold
공탁금	Security Deposits
구분계정자산	Separate Account Assets
구분계정부채	Separate Account Liablities
용역비	Service Contract Expenses
단자어음	Short-term Bills
종업원지주대여금	Short-term Loans to Stockholders, Executives, and Employees
소프트웨어	Software
특수채	Special Purpose Bonds
주가지수옵션	Stock Index Options
자본	Stockholder's Equity
후순위사채	Subordinated Bonds
후순위차입금	Subordinated Borrowings
청약자예수금	Subscription Deposits
청약예치금	Subscription Deposits
신원보증금	Surety Guarantee for Stock Exchanges
세금과공과금	Taxes and Dues
수입제세	Taxes Withheld
제세금예수금	Taxes Withheld
정기예금	Time Deposits
정기예치금	Time Deposits
매매수수료	Trading Commissions
외화상품유가증권	Trading Securities in Foreign Currency
상품유가증권	Trading Securities
연수비	Training Expenses
금전신탁	Trust Accounts
계약자이익배당준비금	Unallocated Divisible Surplus to Future Policyholders
사채모집수탁수수료	Underwriting Fees on Bonds
외화증권인수및주선수수료	Underwriting Fees on Foreign Securities
인수및주선수수료	Underwriting Fees
미경과보험료적립금	Unearned Premium Reserve
신용대출금	Unsecured Loans
전력및수도료	Utility Expenses
파생상품평가조정	Valuation Adjustment for Financial Derivatives
파생상품평가조정	Valuation Adjustment for Financial Derivatives
파생상품평가조정	Valuation Adjustment for Financial Derivatives
파생금융상품평가조정	Valuation Adjustment for Financial Derivatives
파생금융상품평가조정	Valuation Adjustment for Financial Derivatives
미지급부가세	Value Added Tax Payable
부가가치세예수금	Value Added Tax Withheld
차량비	Vehicles Expenses

 

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계정명 외의 것들

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GAAP ( Generall Accepted Accounting Principle) - 하지만 우리나라는 K-IFRS 를 따름.

Principle of riliability 신뢰성

Principle of clarity 명료성

Principle of sufficency 충분성

Principle of consistency 계속성

Principle of materiality 중요성

Principle of conservatism 안전성

The Financial statements 재무제표

a balance sheet 대차대조표

a statement of income 손익계산서

a statement of appropriations of retained earnings 이익잉여금 처분 계산서

a statement of cash flows 현금흐름표

The schedules of retained earnings 잉여금 명세서

cost of goods manufactured 제조원가 명세서

supplementary schedules 부속명세서

Parenthetical disclosures 주기

Footnotes 주석

Consolidated Financial Statements 연결재무재표

The Securities and Exchange Commission(SEC) 증권관리위원회

the balance sheet date 대차대조표일

Affiliated companies 관계회사

Related companies 관련회사

Stockholder 주주