财务报表术语(韩英中对照)

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韩语

英语

中文

매입채무

Accounts payable

应付账款

매출채권

Accounts receivable

应收账款

감가상각누계액

Accumulated depreciation

累计折旧

선급금

Advance payments

预付款

선수금

Advance receipts

预收款

자산

Assets

资产

매각예정자산

Assets held for sale

持有待售资产

매도가능금융자산

Available-for-sale financial assets

可供出售金融资产

대차대조표

Balance sheet

资产负债表

기본주당이익

Basic earnings per share

基本每股收益

채권투자

Bond investment

债券投资

현금및현금성자산

Cash and cash equivalents

现金及现金等价物

재무활동으로 인한 현금흐름

Cash flows from financing activities

融资活动产生的现金流量

투자활동으로 인한 현금흐름

Cash flows from investing activities

投资活动产生的现金流量

영업활동으로 인한 현금흐름

Cash flows from operating activities

经营活动产生的现金流量

보통주

Common stocks

普通股

매출원가

Cost of goods sold

销货成本

유동자산

Current assets

流动资产

유동부채

Current liabilities

流动负债

당기법인세자산

Current tax assets

当期所得资产

당기법인세부채

Current tax liabilities

当期所得税负债

이연법인세자산

Deferred tax assets

递延所得税资产

이연법인세부채

Deferred tax liabilities

递延所得税负债

개발비용

Development expenses

开发支出

희석주당이익

Diluted earnings per share

摊薄每股收益

미지급배당금

Dividends payable

应付股利

미수배당금

Dividends receivable

应收股利

주당이익

Earnings per share

每股收益

지분투자

Equity investment

股权投资

금융자산

Financial assets

金融资产

금융비용

Financial expenses

财务费用

금융부채

Financial liabilities

金融负债

금융수익

Financial income

财务收益

재무제표

Financial statements

财务报表

고정자산

Fixed assets

固定资产

영업권

Goodwill

商誉

매출총이익

Gross profit

毛利润

손익계산서

Income statement

损益表

법인세비용

Income tax expense

所得税费用

무형자산

Intangible assets

无形资产

이자비용

Interest expenses

利息费用

이자수익

Interest income

利息收入

재고자산

Inventories

存货

투자자산

Investment assets

投资资产

투자부동산

Investment property

投资性房地产

토지사용권

Land use rights

土地使用权

리스부채

Lease liabilities

租赁负债

부채

Liabilities

负债

장기차입금

Long-term borrowings

长期借款

영업손실

Net operating loss

净营业亏损

비지배지분

Non-controlling interests

非控股权益

비유동자산

Non-current assets

非流动资产

비유동부채

Non-current liabilities

非流动负债

매각예정비유동자산

Non-current assets held for sale

持有待售非流动资产

영업외비용

Non-operating expenses

营业外费用

영업외수익

Non-operating income

营业外收入

지급어음

Notes payable

应付票据

받을어음

Notes receivable

应收票据

영업비용

Operating expenses

营业费用

운용리스

Operating lease

经营租赁

영업손실

Operating loss

营业亏损

영업이익

Operating profit

营业利润

기타자산

Other assets

其他资产

기타포괄손익

Other comprehensive income

其他综合收益

기타유동자산

Other current assets

其他流动资产

기타유동부채

Other current liabilities

其他流动负债

기타비용

Other expenses

其他费用

기타수익

Other income

其他收益

기타유동자산

Other non-current assets

其他非流动资产

기타유동부채

Other non-current liabilities

其他非流动负债

기타영업비용

Other operating expenses

其他营业费用

기타영업수익

Other operating income

其他营业收入

우선주

Preferred stocks

优先股

선급비용

Prepaid expenses

待摊费用

충당부채

Provisions

预计负债

당좌자산

Quick assets

速冻资产

이익잉여금

Retained earnings

留存收益

사용권자산

Right-of-use assets

使用权资产

매출액

Sales

销售额

판매비와관리비

Selling and administrative expenses

销售及管理费用

자본

Shareholders equity

所有者权益

단기차입금

Short-term borrowings

短期借款

현금흐름표

Statement of cash flow

现金流量表

자본변동표

Statement of changes in equity

所有者权益变动表

포괄손익계산서

Statement of comprehensive income

综合收益表

유형자산

Tangible assets

有形资产

자본총계

Total assets

资产总计

유동자산총계

Total current assets

流动资产合计

유동부채총계

Total current liabilities

流动负债合计

자본총계

Total equity

所有者权益合计

부채총계

Total liabilities

负债合计

부채와자본총계

Total liabilities and equity

负债和所有者权益总计

비유동자산총계

Total non-current assets

非流动资产合计

비유동부채총계

Total non-current liabilities

非流动负债合计

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