영어 용어 한국어 용어
abnormal spoilage 비정상적 공손
absorption cost 전부원가
absorption costing 전부원가계산
accelerated amortization 가속상각
accelerated depreciation 가속상각
account analysis method 계정분석법
account errors 회계적 오류
account settlement 결산
accountability 회계책임
accounting changes 회계변경
accounting cycle 회계순환과정
accounting entity 회계실체
accounting equation 회계등식
accounting errors 회계(상의) 오류
accounting estimates 회계추정
accounting for internal reporting 내부보고회계
accounting information 회계정보
Accounting Information System 회계정보시스템
accounting period 사업연도
accounting period 회계연도
accounting policy 회계정책
accounting principles 회계원칙
Accounting Principles Board 회계원칙심의회+D59
accounting process 회계과정
accounting profit 회계이익
accounting rate of return 회계이익률
accounting year 회계기간
accounts 계정(計定)
accounts payable 외상매입금
accounts receivable 외상매출금
accounts receivable turnover ratio 매출채권회전율
accrual accounting 발생주의회계
accrual basis 발생주의
accrued expenses 미지급비용
accrued revenues 발생주의 수익
accumulated depreciation 감가상각누계액
acquisition 인수
acquisition cost 취득원가
activity 활동
activity based accounting 활동기준회계
Activity Based Costing 활동기준원가계산
activity-based budgeting 활동기준예산편성
activity-based management 활동기준관리
actual cost 실제원가
actual costing 실제원가계산
actual retirement of bonds 사채의 실질상환
addition to taxable income 익금산입 및 손금불산입
additions and improvements 증설과 개선
adjusted entry 결산수정분개
adjusted trial balance 수정시산표
administrative expenses 일반관리비
advance received 선수금+D88
advances paid 선급금
adverse opinion 부적정의견
advertising expenses 광고선전비
affiliate 피투자회사
agency theory 대리이론
aggregate taxation 종합과세
agreeed-upon procedures 합의된 절차 수행업무
allowable costs 허용가능원가
allowance method 충당금설정방법
allowances 충당금
Alternative Minimum Tax 최저한세
American Accounting Association 미국회계학회
American Institute of Accountants 미국회계사협회
American Institute of Certified Public Accountants 미국공인회계사회
amortization 감모상각비
amortization of bond discount 사채할인발행차금상각
amortized cost 상각후취득원가
analytical procedures 분석적 절차
annual exclusion 연간공제액
annual report 연차보고서
annuities 연금
antidilution 반희석
appraisal costs 평가원가
asset turnover ratio 자산회전율
assets 자산
assumed cost flow methods 원가흐름의 가정
assumptions 회계의 기본가정
attestation 인증업무
attributes sampling 속성표본감사
audit 감사
audit committee 감사위원회
audit evidence 감사증거
audit of sampling test 시사
audit plan 감사계획
audit procedure 감사절차
audit program 세부감사계획
audit quality 감사의 질
audit risk 감사위험
audit sample 감사표본
audit standards 감사기준
audit techniques 감사기법
audit working papers 감사조서
auditor 감사인
auditor’s report 감사보고서
authorized shares 수권주식수
available-for-sale securities 매도가능증권
average cost 평균원가
average cost method 평균법
backflush costing 역산원가계산
bad debt allowance 대손충당금
bad debt expenses 대손상각비
Balance Sheet 대차대조표
balanced scorecard 균형성과표
bank overdrafts 당좌차월
bank reconciliation statement 은행계정조정표
banking account 당좌계정
bankruptcy 파산
bargain purchase option 염가매수선택권
bargain renewal option 염가갱신선택권
base of taxation 과세표준
batch-level costs 배치수준원가
bond 사채
bond discount 사채할인발행차금
bond interest 사채이자
bond issuing expenses 사채발행비
bond premium 사채할증발행차금
bonds issued at par 액면발행
bonus stock 무상주
book value 장부금액
Book value Per Share 주당순자산액
bookkeeping 장부기장
bookkeeping by single entry 단식부기
border tax adjustment 국경세조정
borrowing costs 금융비용
borrowings 차입금
Break-Even Point 손익분기점
break-even point analysis 손익분기점분석
budget 예산
budget accounting information system 예산회계정보시스템
budgetary slack 예산슬랙
budgeted indirect-cost rate 예산간접원가배부율
budgeting 예산편성
buildings 건물
bundled product 묶음제품
business ethics 기업윤리
business function costs 사업기능원가
byproduct 부산물
callable bond 수의상환사채
capacity variance 조업도 차이
capital 자본
capital adjustments 자본조정
capital assets 자본재
capital budgeting 자본예산편성
capital expenditure 자본적지출
capital gain 양도소득
capital gain for corporatation 법인의 양도소득
capital lease 금융리스
capital loss 양도손실
capital loss for corporatation 법인의 양도손실
capital reserve 자본준비금
capital stock 자본금
capital stock issue costs 주식발행비
capital surplus 자본잉여금
capitalization 자본화
carry over rule 이월공제규정
carryforward 이월공제
carrying amount 장부금액
carrying costs 재고유지원가
carrying value 장부금액
cash 현금
cash basis accounting 현금기준회계
cash budget 현금예산
cash discount 현금할인
cash dividends 현금배당
cash equivalent 현금성자산
cash flow 현금흐름
cash flow hedge 현금흐름 위험회피
cash flow statement 현금흐름표
cash sales 현금매출
cash short and over 현금과부족
cash-settled shared-based transactions 현금결제형 주식기준보상거래
casualty losses 재해손실
cause-and-effect diagram 원인-결과도표
Certificate Management Accountant 공인관리회계사
Certified Public Accountant 공인회계사
change in reporting entity 보고실체의 변경
changes in accounting policies 회계정책의 변경
charitable contribution 기부금
Chief Financial Officer 최고재무책임자
child care credit 자녀보육비 세액공제
child support 자녀양육비
claims for refund 환급청구
closing 결산
closing entry 마감분개
closing inventory 기말재고
closing procedures 결산절차
collusive pricing 담합가격결정
common cost 공통원가
common stock (share) 보통주식
comparability 비교가능성
comparability of accounting information 회계정보의 비교 가능성
comparative financial statements 비교재무제표
compensating balance 구속성예금
compensation 보상
competence 적격성
compilation 재무정보 작성업무
complete liquidations 청산배당
complete reciprocated cost 완전히 상호배부된 원가
completed-contract method 완성기준
compliance audits 이행감사
composite product unit 복합제품단위
comprehensive income 포괄이익
conceptual framework 개념적 구조
condemnation 수용
conditional donation 부담부증여
conferrence method 회의법
confirmation 외부조회
consent dividend 인정배당
conservation expenses 토지등 개량비
conservatism 보수주의
consideration for stock warrants 신주인수권대가
consigned goods 위탁품
consignment 위탁판매
consistency of accounting information 계속성
consolidated financial statements 연결재무제표
consolidation 연결
constraints in accounting 제약조건
construction constract 건설형공사계약
construction in progress 건설중인자산
constructive dividend 의제배당
constructive gifts 의제증여
constructive obligation 의제의무
constructive retirement of bonds 사채의 추정상환
contingency 우발사건
contingent assets 우발자산
contingent liabilities 우발부채
contingently issuable ordinary shares 조건부발행보통주
contributed capital in excess of par value 주식발행초과금
contribution income statement 공헌이익계산서
contribution margin 공헌이익
contribution to a partnership 조합에의 출자
contribution type 출자형태
control 통제
control chart 통제차트
control risk 통제위험
controllability 통제가능성
controllable cost 통제가능원가
controller 컨트롤러
controlling shareholder 지배주주
conversion costs 가공원가
Convertible Bond 전환사채
convertible preferred stock 전환우선주
copyright 저작권
corporate income tax 법인세
correcting entries 오류수정분개
cost 원가
cost accounting 원가회계
Cost Accounting Standards Board 원가회계기준심의위원회
cost accumulation 원가집계
cost allocation 원가배부
cost assignment 원가할당
cost center 원가중심점
cost control 원가통제
cost driver 원가동인
cost estimation 원가추정
cost function 원가함수
cost hierarchy 원가계층
cost incurrence 원가발생
cost leadership 원가우위
cost management 원가관리
cost object 원가대상
cost of goods manufactured 당기제품제조원가
cost of goods sold 매출원가
cost of product 제품원가
cost of sales 매출원가
cost plus contract 원가보상공사계약
cost pool 원가집합
cost predictions 원가예측치
cost principle 원가주의
cost smoothing 원가평준화
cost-benefit analysis 비용-효익분석
cost-benefit approach 원가-효익 접근법
Costs Of Quality 품질원가
Cost-Volume-Profit analysis 원가-조업도-이익 분석
credit 대변
curent rare method 현행환율법
current arrangement 유동성배열
current assets 유동자산
current cost 현행원가
current cost accounting 현행원가회계
current deposits 당좌예금
current liabilities 유동부채
current rate 현행환율
current ratio 유동비율
current replacement cost 현행대체원가
current tax 법인세부담액
customer cost hierarchy 고객원가계층
customer life-cycle costs 고객수명주기원가
customer profitability analysis 고객수익성분석
customer retention rate 고객잔류율
customer service 고객서비스
customer-response time 고객대응시간
debenture bond 무담보부사채
debit 차변
debt ratio 부채비율
decentralization 분권화
decision model 의사결정모형
decision table 의사결정표
declining balance method 정률법
declining depreciation method 체감감가상각법
deductible expense 손금
deductible temporary differences 차감할 일시적차이
deemed distribution 간주배당
deferred tax assets 이연법인세자산
deferred tax liabilities 이연법인세부채
degree of operating leverage 영업레버리지도
denominator level 기준조업도
depletion 감모상각
depreciable amount 상각대상금액
depreciation 감가상각
depreciation method 감가상각방법
depreciation period 상각기간
depreciation rate 감가상각률
derivatives 파생상품
designed-in costs 확정원가
detection risk 적발위험
differential cost 차액원가
differential revenue 차액수익
diluted earning per share 희석주당순이익
dilutive securities 희석화 증권
direct allocation method 직접배부법
direct cost 직접원가
direct costs of a cost object 원가대상의 직접원가
direct labor costs 직접노무비
direct manufacturing labor costs 직접노무원가
direct material cost 직접재료비
direct materials inventory 직접재료재고
direct materials mix variance 직접재료 배합차이
direct materials yield variance 직접재료 수율차이
direct method 직접법
direct write-off method 직접상각법
disbursements 지출
disclaimer 의견거절
disclosure 공시
discontinued operation 중단사업
discount rate 할인율
Discounted Cash Flow method 할인된 현금흐름법
discretionary costs 재량적 원가
dishonored note 부도어음
distribution 환급액
dividend 배당
dividend payable 미지급배당금
double declining balance depreciation 이중체감잔액 감가상각법
double entry bookkeeping 복식부기
down stream sale 하향판매
downward demand spiral 수요의 하향악순환
dual pricing 이중가격
duality of a transaction 거래의 이중성
dual-rate cost-allocation method 이중배부율법
due date 만기일
Earnings Per Share 주당이익
economic entity 경제적 실체
Economic Order Quantity 경제적 주문수량
Economic Value Added 경제적 부가가치
effective interest method 유효이자율법
effective interest rate 유효이자율
effectiveness 효과성
efficienty variance 능률차이
embedded derivatives 내재파생상품
ending balance 기말잔액
engineered costs 공학적 원가
entitiy theory 실체이론
entity-specific value 기업특유가치
equipment 설비
equity 주주지분
equity instrument granted 부여한 지분상품
equity method 지분법
equity-settled shared-based transactions 주식결제형 주식기준보상거래
equivalent units 완성품환산량
estate taxes 상속세
estimated financial statements 추정제무재표
Estimated Net Realizable Value method 추정순실현가치법
estimated taxation 추계과세
events subsequent to balance sheet date 대차대조표일 후 발생한 사건
exchange loss 환차손
exchange profit 환차익
excise tax 소비세
exclusion from taxable 익금 불산입
exclusion taxation 과세제외
exclusions from gross income 비과세 소득
exemptions 인적공제액
exemptions for dependents 부양가족공제
exemptions for spouse 배우자 공제
exess social security paid 초과납부 사회보장세
expected value 기대값
expense 비용
experience curve 경험곡선
expired costs 소멸원가
external audit 외부감사
external failure costs 외부실패원가
external users of accounting information 외부정보이용자
extraordinary items 특별항목
face value 액면가액
factory overhead costs 공장제조간접원가
fair value 공정가치
fair value hedge 공정가치위험회피
favorable variance 유리한 차이
feedback value 피드백 가치
FIFO retail inventory method 선입선출 소매재고법
filing requirements 신고절차
finance lease 금융리스
finance lease assets 금융리스자산
financial accounting 재무회계
Financial Accounting Standard Board 재무회계기준위원회
financial budget 재무예산
financial lease 금융리스
financial planning models 재무계획모형
financial reporting 재무보고
Financial Statements 재무제표
financing activities 재무활동
finished goods 완제품
finished goods inventory 제품재고
firm commitment 확정계약
First-In First-Out method 선입선출법
fiscal period 회계기간
fiscal year 회계연도
fixed cost 고정원가
fixed overhead flexible-budget variance 고정제조간접원가 변동예산차이
fixed price contract 정액공사계약
fixed production overheads 고정제조간접비
flexible budget 변동예산
flexible-budget variance 변동예산차이
FOB destination 도착지인도기준
FOB shipping point 목적지인도기준
foreign currency 외화
foreign tax credit 외국납부 세액공제
fraud 부정
full costs of the product 제품전부원가
full disclosure 완전공시
full disclosure principle 완전공시제도
future economic benefits 미래 경제적 효익
future value of an annuity 연금의 미래가치
gains 이득
gains from appreciation of securities 유가증권 평가이익
gains from assets contributed 자산수증이익
gains on disposal of marketable securities 유가증권처분이익
gains on disposal of tangible assets 유형자산처분이익
gains on foreign exchange(currency) translation 외화환산이익
gains on prior period adjustment 전기오류 수정이익
gains on retirement of treasury stock 자기주식소각이익
general ledger 총계정 원장
Generally Accepted Accounting Principles 일반적으로 인정된 회계원칙
Generally Accepted Auditing Standards 일반적으로 인정된 감사기준
gift 증여에 의한 취득
gift taxes 증여세
goal congruence 목표일치성
going concern 계속기업
goods 재화
goods in transit 미착 상품
goodwill 영업권
Government Auditing Standards 일반적으로 인정된 정부감사기준
grant date 부여일
gross investment in the lease 리스총투자
gross manufacturing cost, 총제조원가
gross margin 매출총이익
gross margin ratio 매출총이익률
gross price method 총액법
gross profit 매출총이익
growth component 성장요소
guaranteed residual value 보증잔존가치
hedge accounting 위험회피회계
hedging instrument 위험회피수단
hedging item 위험회피대상
held-to-maturity securities 만기보유증권
high-low method 고저점법
historical cost 역사적 원가
holding company 지주회사
holding gains and losses 보유손익
holding period 보유기간
homogeneous assets 동종자산
human resource 인적자산
hurdle rate 거부율
hybrid costing system 혼합원가계산시스템
identifiability 식별가능성
idle time 유휴시간급
impairment loss 손상차손
implicit rate 내재이자율
imprest system 정액자금전도제도
income at liquidation 청산소득
income before income taxes 법인세차감전이익
income statement 손익계산서
income taxes 소득세
incremental cost 증분원가
incremental cost-allocation method 증분공통원가배부방법
incremental revenue 증분수익
incremental revenue-allocation method 증분수익배부방법
incremental unit-time learning model 증분단위학습시간모형
indirect costs of al cost object 원가대상의 간접원가
indirect labor cost 간접노무비
indirect manufacturing costs 제조간접비
indirect material costs 간접재료비
indirect-cost rate 간접원가율
industrial engineering method 산업공학적 방법
inherent risk 고유위험
inheritance taxes 상속세
initial audit 초도감사
initial direct cost 리스개설직접원가
insourcing 내부조달
inspection point 검사시점
Institute of Management Accountants 관리회계사협회
intangible assets 무형자산
interest parties 이해관계자
interest revenues 이자수익
interim audit 중간감사
interim financial statements 반기재무제표
interim period 중간기간
intermediate product 중간제품
internal audit 내부감사
internal control 내부통제
internal failuer costs 내부실패원가
Internal Rate of Return method 내부수익률법
Internal Revenue Service 미국세청
internal transactions 내부거래
International Accounting Standards Board 국제회계기준위원회
inventoriable costs 재고가능원가
inventory 재고자산
inventory management 재고관리
inventory turnover 재고자산회전율
investment center 투자중심점
investment in affiliates 관계회사출자금
investment stock 투자유가증권
investments 투자
issuance of bond 사채발행
job 작업
job cost record 작업별 원가기록표
job order costing 개별원가계산
job-costing system 작업별 원가계산시스템
joint control 공동지배
joint cost 결합원가
joint product 연산품
joint return test 합산신고여부
joint venture 조인트벤처
journalizing 분개
just-in-time(JIP) production 적시생산
just-in-time(JIT) purchasing 적시구매
Kaizen budgeting 카이젠 예산편성
key management personnel 주요 경영진
Korea Accounting Standard Board 회계기준위원회
labor costs 노무비
land 토지
last-in, first-out 후입선출법
lean production 간소화 생산
learning curve 학습곡선
lease 리스
lease liabilities 리스부채
lease term 리스기간
ledger 원장
legal obligation 법적의무
liabilities 부채
life-cycle budgeting 수명주기예산편성
life-cycle costing 수명주기원가계산
LIFO adoptation of retail method 후입선출매가환원법
LIFO retail inventory method 후입선출 소매재고법
linear cost function 선형원가함수
linear programming 선형계획법
liquidation 청산
liquidation value 청산가치
liquidity 유동성
liquidity ratios 유동성비율
long-term accrued expenses 장기미지급비용
long-term accrued interest 장기미지급이자
long-term liabilities 비유동부채
loss carry forward 이월결손금
loss contingencies 우발손실
losses from appreciation of securities 유가증권 평가손실
losses from inventory shrinkage 재고감모손실
losses on disposal of property, plant, and equipment 유형자산처분손실
losses on disposal of treasury stock 자기주식처분손실
losses on disposition of investment assets 투자자산처분손실
losses on foreign currency translation 외화환산손실
losses on foreign exchange transaction 외환차손
lower cost or market value basis 저가주의
lower of cost of market retail inventory 저가기준 소매재고법
lower of cost or market 저가법
main product 주제품
make-or-buy decisions 제조·구매 의사결정
management accounting 관리회계
management by exception 예외에 의한 관리
management control system 경영통제시스템
managerial accounting 관리회계
manufacturing costs 제조원가
manufacturing cycle time 생산순환시간
manufacturing lead time 생산처리시간
manufacturing overhead allocated 배부제조간접원가
margin of safety 안전한계
marginal tax rate 한계세율
marital deduction 배우자공제
market interest rate 시장이자율
market value 시장가치
market value of stock 주식의 시장가치
market-share variance 시장점유율차이
market-size variance 시장규모차이
master budget 종합예산
master-budget capacity utilization 종합예산조업도
matching principles 대응원칙
material cost 재료비
materiality 중요성
Materials Requirements Planning 자재소요계획
materials requisition record 재료출고기록표
maturity date 만기일
meals and entertainment 접대비
measurement attributes 측정속성
medical expenses 의료비
memorandum account 비망계정
merchandise inventory 상품재고
merchandising-sector company 상품매매기업
merger 합병
merger and acquisition 인수∙합병
minimum lease payment 최소리스료
minority interest 소수주주지분
miscellaneous loss 잡손실
miscellaneous revenues 잡수익
mixed cost 혼합원가
Modified Accelerated Cost Recovery System 수정된 가속상각법
modified accrual basis 수정발생기준
monetary assets 화폐성 자산
monetary liabilities 화폐성 부채
monetary unit assumption 화폐단위의 가정
monetary-nonmonetary method 화폐성∙비화폐성법
moral hazard 도덕적 해이
moving average (cost) method 이동평균법
moving expenses 이사비용
multi-step income statement 다단계 손익계산서
municipal accounting 정부회계
negative goodwill 부의 영업권
net income 당기순이익
net investment in the lease 리스순투자
net present value(NPV) method 순현재가치법
net realizable value 순실현가능가액
new stock issuing expenses 신주발행비
nominal account 명목계정
non-cancellable lease 해지불능리스
noncash activities 비현금활동
non-controllable cost 통제불능원가
non-current assets 비유동자산
non-current liabilities 비유동부채
non-current loans receivables 장기대여금
non-deductible expenses 손금불산입
nonlinear cost function 비선형원가함수
nonmonetary items 비화폐성 항목
non-operating revenues and expenses 영업외손익
non-profit organizations 비영리단체
non-trade advances 예수금
non-trade payables 미지급금
non-trade receivables 미수금
nonvalue-added cost 비부가가치원가
normal capacity 정상조업도
normal cost 정상원가
normal costing 정상원가계산
normal spoilage 정상적 공손
notes discounted 할인어음
notes receivable 받을어음
not-for-profit accounting 비영리회계
objective function 목적함수
obsolescence 진부화
off balance sheet financing 부외금융
office supplies 소모품
one-line consolidation 단일계정연결
onerous contract 손실부담계약
on-time performance 정시납품성과
opening balance 기초잔액
operating activities 영업활동
operating cycle 영업순환주기
operating department 운영부문
operating expenses 영업비용
operating income 영업이익
operating lease 운용리스
operating leverage 영업레버리지
operation 작업공정
operation costing system 작업공정별 원가계산
operational audits 업무감사
opportunity cost 기회비용
ordering costs 주문원가
ordinary dividends 일반배당
ordinary profit and loss 경상손익
organization costs 창업비
organization structure 조직구조
other income and expense 영업외손익
outcomes 결과
output unit-level costs 산출물단위수준원가
outsourcing 외주
overabsorbed indirect costs 과대배부 제조간접원가
overhead 간접비
overhead cost 제조간접비
overtime premium 초과시간수당
owners’ equity 자본총계
paid-in capital 납입자본금
par value stock 주식의 액면금액
parent 지배회사
parent company 지배회사
parent company thoery 지배회사이론
pareto diagram 파레토도표
patents 특허권
payback 회수기간
payment date 지급일
payout ratio 배당성향
payroll 급여
payroll taxes 근로소득세
peak-load pricing 정점부하가격결정
peanut-butter costing 피넛-버터 원가계산
pension plan 연금제도
percentage of completion method 진행기준
perfectly competitive market 완전경쟁시장
period average method 총평균법
period costs 기간비용
periodic inventory system 실지재고조사법
permanent accounts 영구계정
perpetual inventory system 계속기록법
petty cash 소액현금
plant assets 유형자산
political contribution 정치헌금
pooling of interest method 지분통합법
posting 전기
potential ordinary share 잠재적 보통주
practical capacity 실행가능조업도
predatory pricing 약탈적 가격결정
predetermined burden rate 예정배부율
predetermined cost 예정원가
predictive value 예측가치
preferred dividend 우선배당
preferred stock 우선주
pre-opening expenses 개업비
prepaid expenses 선급비용
present value 현재가치
present value method 현재가치법
present value of an annuity 연금의 현재가치
prevention costs 예방원가
previous department costs 전공정원가
price discounting 가격할인
price discrimination 가격차별화
price variance 가격차이
price/earning ratio 주가이익비율
price-recovery component 가격보상요소
pricing of bond 사채가격
prime costs 기초원가
principal-agent relationship 본인-대리인 관계
principle 원칙
principle of matching costs with revenues 수익비용대응의 원칙
principles of accounting 회계원칙
prior period adjustment 전기손익수정
prior preiod errors 전기오류
privately held corporations 비공개회사
pro forma statements 추정재무제표
probability 확률
problem solving 문제해결
probability distribution 확률분포
process-costing system 공정별 원가계산시스템
product 제품
product cost 제품원가
product differentiation 제품차별화
product life cycle 제품수명주기
product overcosting 제품원가의 과대계상
product undercosting 제품원가의 과소계상
product-cost cross-subsidization 제품원가의 상호보조
production department 생산부문
production-denominator level 생산조업도
production-volume variance 생산수량차이
production-volume variance 생산-조업도차이
productivity 생산성
productivity component 생산성요소
product-mix decisions 제품배합 의사결정
product-sustaining costs 제품유지원가
profit available for dividend 배당가능이익
profit center 이익중심점
profitability 수익성
profitability ratios 수익성비율
property taxes 재산세
property, plant and equipment 유형자산
proportional tax rate 비례세율
proprietorship theory 자본주이론
proration 비례배분
prospective application 전진법
provision for construction losses 공사손실충당부채
provision for construction performance guarantees 하자보수충당부채
purchase account 매입계정
purchase allowance 매입에누리
purchase discount 매입할인
purchase method 매수법
purchase order lead time 구매주문납기
purchase return and allowance account 매입환출 및 에누리계정
purchasing costs 구입원가
qualified opinion 한정의견
quality of earning 이익의 질
quantity variance 수량차이
quarterly financial statements 분기 재무제표
quick ratio 당좌비율
ratio analysis 비율분석
ratio of current assets to total deposits 유동자산비율
ratio of fixed assets to long-term capital 고정장기적합률
ratio of ordinary profit 경상이익률
ratio of profit to capital 자본이익률
raw materials 원재료
reasonable assurance 합리적 확신
receivables turnover ratio 채권회전율
reciprocal allocation method 상호배부법
recognition period 귀속시기
reconciliation 세무조정
recoverable amount 회수가능액
recovery of bad debts 상각채권회수
recovery of uncollectible amount 대손회수액
redemption of bond 사채상환
registered bonds 기명식사채
registered securities 기명증권
related party 특수관계자
related party transactions 특수관계자거래
relevance of accounting information 목적적합성
relevant costs 관련원가
relevant range 관련범위
relevant revenues 관련수익
reliability of accounting information 신뢰성
remaining useful life 잔존내용년수
rendering of services 용역의 제공
reorder point 재주문점
replacement cost 대체원가
Required Rate of Return 요구수익률
research and development cost 연구개발비
residual equity 잔여지분
residual income 잔여이익
residual term 잔차항
residual value 잔여가치
responsibility accounting 책임회계
responsibility center 책임중심점
restructuring 구조조정
retail inventory method 매가환원법
retained earnings 이익잉여금
retained earnings statement 이익잉여금계산서
retained earnings-unappropriated 미처분이익잉여금
retirement of bonds 사채상환
retrospective application 소급법
return on assets 자산이익률
return on common stockholders equity 자기자본이익률
return on equity 자기자본이익률
return on investment 투자이익률
returns 환입
revenue allocation 수익배부
revenue center 수익중심점
revenue driver 수익동인
revenue recognition principle 수익인식기준
revenues 수익
reversing entry 역분개
rework 재작업품
rightsizing 적정규모화
rolling budget 연속갱신예산
safety stock 안전재고
sale and leaseback transactions 판매후리스거래
sale of goods 재화의 판매
sale of residence 주택의 양도
sale on installment 할부판매
sales 매출
sales discount 매출할인
sales expenses 판매비
sales mix 매출배합
sales value at splitoff method 분리점에서의 판매가치법
sales-mix variance 매출배합차이
sales-quantity variance 매출수량차이
sales-volume variance 매출조업도차이
salvage value 잔존가치
sampling risk 표본감사위험
sampling test 표본감사
scrap 작업폐물
secured bond 담보부사채
securities 유가증권
self-liquidating cycle 자기상환주기
selling and administrative expenses 판매비 및 일반관리비
selling-price variance 매출가격차이
semivariable cost 준변동원가
sensitivity analysis 민감도분석
separable costs 분리가능원가
separate taxation 분리과세
sequential allocation method 연쇄배부법
sequential tracking 순차적 추적법
serial bonds 연속상환사채
service department 서비스부문
service-sector company 서비스기업
service-sustaining costs 서비스유지원가
shared-based payment 주식기준보상
shareholders’ equity 주주지분
shipping costs 운송비
short-term borrowings 단기차입금
short-term debts 단기차입금
short-term financial instruments 단기금융상품
short-term investments 단기투자자산
short-term liabilities 단기부채
short-term loans 단기대여금
significant influence 중대한 영향력
single-rate cost-allocation method 단일배부율법
source documents 증빙서류
spin-off 인적분할
splitoff point 분리점
spoilage 공손
spot rate 현물환율
standard 표준
standard cost 표준원가
standard deduction 표준공제
standard error of the estimated coefficient 추정계수 표준오차
standard input 표준투입물
standard labor cost 표준노무비
statement of bank reconciliation 은행계정조정표
statement of cash flow 현금흐름계산서
statement of disposition of deficit 결손금 처리계산서
statement of production cost 제조원가명세서
static budget 고정예산
static-budget variance 고정예산차이
statute of limitations 소멸시효
step cost function 계단식 원가함수
step-by-step acquisition 단계적취득
step-down allocation method 단계배부법
stewardship 수탁책임
stock certificate 주권
stock discount 주식할인발행차금
stock dividend 주식배당
stock dividends distributable 미교부주식배당금
stock split 주식분할
stock warrants 신주인수권
stockholder’s equity 자본
stockout 재고품절
straight-line amortization 정액법
straight-line depreciation 정액법
suboptimal decision making 차선의 의사결정
subsidiary 종속회사
substance over form 실질우선
substantive procedures 입증절차
summary account 집합계정
sum-of-the-years-digits method 연수합계법
sunk costs 매몰원가
supply chain 공급사슬
support department 보조부문
surtax 부가세
tangible asset 유형자산
target cost per unit 단위당 목표원가
target costing 목표원가계산
target operating income per unit 단위당 목표영업이익
target price 목표가격
target rate of return on investment 목표투자수익률
tax accounting 세무회계
tax avoidance 조세회피
tax base 세무가액
tax credits 세액공제
tax expense 법인세비용
tax invoice 세금계산서
tax loss 세무상 결손금
tax treaty 조세조약
tax withholding 원천징수
taxable capacity 조세부담능력
taxable profit 과세소득
taxable temporary differences 가산할 일시적차이
taxable transaction 과세거래
taxable year 과세연도
taxation 과세
taxation equity 과세형평
taxation of corporations 법인세
taxation of dividends 배당소득세
temporal method 시제법
temporary account 임시계정
temporary difference 일시적 차이
term bonds 일시상환사채
theoretical capacity 이론적 조업도
Theory Of Constraints 제약이론
throughput contribution 재료처리량 공헌이익
throughput costing 재료처리량 원가계산
time driver 시간동인
time value of money 화폐의 시간적 가치
timeliness of accounting information 적시성
times interest earned 이자보상배수
total assets 자산총계
total factor productivity 총요소생산성
trade notes payables 지급어음
trade payables 매입채무
trade receivables 매출채권
trading securities 단기매매증권
transaction 거래
transfer price 이전가격
transfer pricing taxation 이전가격과세
translation 환산
treasury bond 자기사채
treasury stock 자기주식
treasury stock approach 자기주식법
trial balance 시산표
trial balance of balances 잔액시산표
trial balance of totals 합계시산표
trial balance of totals and balances 합계잔액시산표
trigger point 기준점
troubled debt restructuring 채권∙채무조정
turnover 회전율
turnover of current assets 유동자산회전율
turnover of net working capital 순운전자본회전율
turnover rate 상품회전율
turnover rate of accounts receivable 매출채권회전율
uncollectible accounts receivable 부실채권
underabsorbed indirect costs 과소배부 제조간접원가
unearned interest 미경과이자
unearned revenues 선수수익
unexpired cost 미소멸원가
unfavorable variance 불리한 차이
unit cost 단위원가
unit of taxation 과세단위
unqualified opinion 적정의견
unrealized gains 미실현이익
unsecured bond 무담보부사채
unused capacity 미사용생산능력
upstream sale 상향판매
useful life 내용연수
value chain 가치사슬
value engineering 가치공학
value-added cost 부가가치원가
Value-Added Tax 부가가치세
variable costing 변동원가계산
variable costs 변동비
variable overhead efficiency variance 변동제조간접원가 능률차이
variable overhead flexible-budget variance 변동제조간접원가 변동예산차이
variable production overheads 변동제조간접비
variables sampling 변수표본감사
variance analysis 차이분석
venturer 참여자
verifiability 검증가능성
vertical intergration 수직적통합
vest 가득
vesting condition 가득조건
vesting period 가득기간
voucher 영수증
walk through test 추적시사
wash sales 위장매매
weighted-average process-costing method 가중평균 공정별 원가계산방법
work in process 재공품
work sheets 정산표
working capital 운전자본
work-measurement method 작업측정방법