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ÀϹÝÀûÀ¸·Î ÀÎÁ¤µÈ ȸ°è ¿øÄ¢ Generally Accepted Accounting Principles(GAAP¶ó°í »ý·«ÇÑ´Ù)
¼¼¹ý tax code
»ó¹ý commercial code
À¯°¡ ÀÚ»ê[ºÎä] current assets
¿Ü»ó ¸ÅÃâ±Ý accounts receivable
¼öÃë(áôö¢) ¾îÀ½ notes receivable
À¯°¡Áõ±Ç marketable securities
À¯°¡ ÀÚ»ê[ºÎä] current liabilities
¿Ü»ó ¸ÅÀÔ±Ý accounts payable
ÁöºÒ ¾îÀ½ notes payable
Àå±â ÀÚ»ê long-term assets
ÅõÀÚ investment
Àå±â ºÎä long-term liabilities
ºÒÀÔ ÀÚº»±Ý paid-in capital
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GAAP ( Generall Accepted Accounting Principle) ÀϹÝÀûÀ¸·Î ÀÎÁ¤µÈ ȸ°è¿øÄ¢
Principle of riliability ½Å·Ú¼º
Principle of clarity ¸í·á¼º
Principle of sufficency ÃæºÐ¼º
Principle of consistency °è¼Ó¼º
Principle of materiality Á߿伺
Principle of conservatism ¾ÈÀü¼º
The Financial statements À繫Á¦Ç¥
a balance sheet ´ëÂ÷´ëÁ¶Ç¥
a statement of income ¼ÕÀͰè»ê¼
a statement of appropriations of retained earnings ÀÌÀÍÀ׿©±Ý óºÐ °è»ê¼
a statement of cash flows Çö±ÝÈ帧ǥ
The schedules of retained earnings À׿©±Ý ¸í¼¼¼
cost of goods manufactured Á¦Á¶¿ø°¡ ¸í¼¼¼
supplementary schedules ºÎ¼Ó¸í¼¼¼
Parenthetical disclosures ÁÖ±â
Footnotes ÁÖ¼®
Consolidated Financial Statements ¿¬°áÀ繫ÀçÇ¥
The Securities and Exchange Commission(SEC) Áõ±Ç°ü¸®À§¿øÈ¸
the balance sheet date ´ëÂ÷´ëÁ¶Ç¥ÀÏ
Affiliated companies °ü°èȸ»ç
Related companies °ü·Ãȸ»ç
Stockholder ÁÖÁÖ
ÀϹÝÀûÀ¸·Î ÀÎÁ¤µÈ ȸ°è¿øÄ¢ GAAP ( General Accepted Accounting Principle)
±â¾÷ȸ°è±âÁØ GAAP(Generally Accepted Accounting Principles)
GAAP Generally Accepted Accounting Principles
generally accepted accounting principles(GAAP): ÀϹÝÀûÀ¸·Î ÀÎÁ¤µÈ ȸ°è±âÁØ
generally accepted auditing standards: ÀϹÝÀûÀ¸·Î ÀÎÁ¤µÈ °¨»ç ±âÁØ
generally accepted: ÀϹÝÀûÀ¸·Î ÀÎÁ¤µÈ
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