영문 손익계산서 용어해석

손익계산서(보고서)-STATEMENT OF INCOME(REPORT FORM)

 

매출액	SALES
매출원가	COST OF SALES
기초상품(또는 제품) 재고액	Beginning inventory of merchandise(or finished goods)
당기매입액(또는 제품제조원가)	Purchases during the year(or cost of goods manufactured)
기말상품(또는 제품) 재고액	Ending inventory of merchandise(or finished goods)
매출총이익(또는 매출총손실)	GROSS PROFIT(or GROSS LOSS)
판매비와 관리비	SELLING AND ADMINISTRATIVE EXPENSES
급여	Salaries
퇴직급여	Retirement allowance
복리후생비	Other employe benefits
임차료	Rent
접대비	Entertainment
감가상각비	Depreciation
무형자산상각비	Amortization on intangible asset
세금과공과	Taxes and dues
광고선전비	Advertising
연구비	Research expenses
경상개발비	Ordinary development expense
대손상각비	Bad debt expense
영업이익(또는 영업손실)	OPERATING INCOME(or Loss)
영업외수익	NON-OPERATING INCOME
이자수익	Interest income
배당금수익	Dividend income
임대료	Rental income
유가증권처분이익	Gain on disposition of marketable securities
유가증권평가이익	Gain on valuation of marketable securities
외환차익	Gain on foreign currency transaction
외화환산이익	Gain on foreign currency translation
지분법평가이익	Gain valuation using equity method of accounting
투자유가증권 감액손실환입	Recovery of investment securities impairment loss
투자자산처분이익	Gain on disposition of investment assets
유형자산처분이익	Gain on disposition of tangible assets
사채상환이익	Gain on redemption of debentures
법인세환급액	Refund of income taxes
영업외비용	NON-OPERATING EXPENSE
이자비용	Interest expense
기타의 대손상각비	Other amortization expense
유가증권 처분손실	Loss on disposition of marketable securities
유가증권 평가손실	Loss on valuation of marketable securities
재고자산 평가손실	Loss on valuation of inventories
외환차손	Loss on foreign currency transactions
외환환산손실	Loss on foreign currency translation
기부금	Donations
지분법 평가손실	Loss on valuation using equity method of accounting

 

투자유가증권 감액손실	Investment securities impairment loss
투자자산 처분손실	Loss on disposition of investment assets
유형자산 처분손실	Loss on disposition of tangible assets
사채상환손실	Loss on redemption of debentures
법인세추납액	Supplementary payment of income taxes
경상이익(또는 경상손실)	ORDINARY INCOME(or ORDINARY LOSS)
특별이익	EXTRAORDINARY GAIN
자산수증이익	Gain from assets contributed
채무면제이익	Gain on exemption of debts
보험차익	Gain on insurance settlement
특별손실	EXTRAORDINARY LOSSES
재해손실	Casualty losses
법인세비용차감전 순이익(또는 법인세비용차감전 순손실)	INCOME BEFORE INCOME TAXES(or LOSS BEFORE INCOME TAXES)
법인세비용	INCOME TAX EXPENSE
당기순이익(또는 당기순손실)	NET INCOME(or NET LOSS)
(주당경상이익: ×××원)	(Ordinary income per share : ×××won)
(주당순이익: ×××원)	(Earning per share : ×××won)