operating cost
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[회계 용어 2]
대차대조표 Balance Sheet
-
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
[회계 용어 3]
손익계산서 용어 정리
-
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 trans이익
gain on redemption of debentures 사채상환이익
non-operating expense 영업외비용
interest expense 이자비용
amortizat
[회계 용어 3]
감가상각 : depreciation
감사보고서 : audited statement
가속상각 : accelerated depreciation
간접비: overhead
간접세 : indirect tax
감자: reduction of capital
결손금: deficit
계정 : account
고정비: fixed cost
고정자산: fixed asset
기말재고: ending inventory
기업공개 : going public
기업어음 : commercial paper
납입자본금 : paid-in capital
내부수익율 : internal rate of return : IRR
내부자거래 : insider trading
당좌대월: overdraft
당좌자산 : quick asset
대변 : credit
대차대조표 : balance sheet
전신환매입율 : telegraphic transfer bid rate
전신환매도율 : telegraphic transfer offer rate
매출원가 : cost of goods sold
매출이익 : profit margin
매출총이익 : gross profit
미지급이자: accrued interest
미지급비용 : accrued expense
미처분 이익잉여금 : undivided profit
받을어음 : note receivable
법정자본금 : legal capital, stated capital
변동환율 : floating exchange rate
부채 : debt
사후정산 : ex-post settling up
상각 : amortization
세전이익 : pretax income
소득 : income
소득세 : income tax
손익계산서 : income statement
손익 : profit and loss
손익분기 : breakeven
손익분기점 : break-even point
수권자본 : authorized share capital
순이익 : net profit
연결대차대조표 : consolidated balance sheet
연결손익계산서 : consolidated income statement
영업수익 : operating revenue
영업비 : operating expenses
외상매출금 : accounts receivable
우발채무 : contingent liability
원가 : cost
운전자본 : working capital
유가증권 : security
유동부채 : current liability
유동성 : liquidity
유동자산 : current asset
이연부채 : deferred liability
이월 : carry over
이자 : interest
자기자본 : equity
자기자본비용 : cost of equity capital
자기자본수익율 : return on common equity : ROE
자본 : capital
자산 : asset
자산매각 : divestiture
자산수익율 : return on assets : ROA
재고 자산 : inventory
재무제표 : financial statements
재투자 : plow back
적자 : deficit
정기예금 : time deposits
증자 : increase in capital
지급불능 : insolvency
지급어음 : note payable
차변 : debit
청산 : liquidation
투자수익율 : return on investment : ROI
특별매출 : special offering
특별이익 : extraordinary income
특별손실 : extraordinary loss
파산 : bankruptcy
평가절하 : devaluation
operating cost : 운전비, 조작비
operating labor cost : 운전 노무비
전년 동기 대비 영업이익이 개선된 주요 원인은 발전단가가 가장 싼 원전이용률이 높아졌기 때문이다.
The main reason for the improvement in operating profit compared to the same period last year is that the utilization rate of nuclear power plants which unit cost is the lowest has increased.
종이증권 발행과 운용에 들어가는 비용 등이 크게 줄어들 것으로 보인다.
The cost of issuing and operating paper securities is expected to decrease significantly.
한 보험사 관계자는 "현재 기준으로 1달러당 약 17원50전씩 손해를 보는 상황"이라며 "보험사 운용자산 수익률이 대략 연 3∼4%대인데 환헤지 비용이 늘어나는 만큼 수익을 깎아 먹는 것"이라고 설명했다.
An insurance company official said, "As of now, we are losing about 17.50 won per dollar," explaining "The return on insurance companies' operating assets is about 3 to 4 percent per year, but we are cutting back on profits as the cost of foreign exchange hedge increases."
수술실에는 일반 치과의원에선 찾아볼 수 없는 6∼7천만 원 정도의 전신마취기계 2대가 있다.
There are two general anesthesia machines in the operating room, which cost about KRW 60 to 70 million, which cannot be found in general dental clinics.
Gates showed off a prototype of Microsoft's MSN-based Web companion, a
low-cost wireless device with a keyboard that runs Windows CE, the
company's operating system for wireless appliances. The device, made by
partners Philips Electronics, Thomson Consumer Electronics and others,
will use Microsoft's MSN Internet service and will be shipped
in the second half of next year.
그는 마이크로소프트 네트워크(MSN)를 기반으로 하는 '웹 컴패니언'의
시제품을 선보였다. 이 제품은 무선기기의 운용체계인 윈도 CE를 이용하는
값싼 무선 인터넷접속기기다. 필립스 전자, 톰슨 전자 등과 공동으로 개발한
이 시스템은 MSN 인터넷 서비스를 이용하도록 고안됐는데 내년 하반기에
출시될 예정이다.
The biggest financial threat to Microsoft may come not from corporate
suits, but from class actions on behalf of the millions of users of the
company's industry-standard Windows operating system. Such consumer
suits, legal experts say, have the potential to cost Microsoft hundreds
of millions of dollars, perhaps even billions, in damage claims.
법률전문가들은 마이크로소프트가 기업소송보다는 수백만 이상의 윈도
사용자들을 대신하는 집단소송으로 더 큰 손실을 볼 수 있다며 이로 인한
손해배상 청구액이 수억~수십억 달러에 달할지도 모른다고 내다봤다.
[航]operating cost 운항비, 운용비
개업비 pre-operating costs
개업비 start-up cost
current account: 경상수지, 현금계정
current arrangement: 유동성 배열법
current assets: 유동자산, 당좌자산
current balance: 경상계정
current business year: 당(當) 사업년도
current cost: (역사적 가격에 대비한) 현시가
current credit accounts with agencies: 대리점 대변계정
current deposits: 당좌예금
current expenditure: 당기지출
current expenses: 경상비
current fiscal year: 현회계년도
current fund: 유동자금, 운영자금
current income: 현년도 소득
current investment: 단기투자
current journal: 당좌장
current law: 현행법
current liabilities, short-term debts: 단기부채, 유동부채
current liability: 유동부채
current maturity of long-term debt: 장기차입채무중 일년이내에 기한이 도래하는 부분
current maturity: 당기만기부분
current net income: 당기순이익
current net loss: 당기순손실
current operating concept: 당기업적주의
current operating performance income statement: 당기업적주의 손익계산서
current operating performance theory: 당기업적주의
current operating performance: 당기업적주의
current outlay cost: 당기지출원가
current period net income: 당기순이익
current period: 현 기간
current portion of long-term debt: 차입금중 일년이내에 기한이 도래하는 부분
current price: 시가
current ratio: 유동비율
current standard cost: 당좌 기준원가
current taxable year: 당기
current taxes: 당기세액
current term net income: 당기순이익
current term net loss: 당기순손실
current term net profit or loss: 당기순손익
current term net profit: 당기순이익
current term settlement: 당기결산
current term: 당기
current year: 현년도
current-asset cycle: 유동자산 회전기간
current: 현행
idle assets, non-operating property: 유휴자산
idle balance: 유휴잔고
idle capacity cost: 부동생산능력비용
idle capacity: 유휴능력, 미가동 시설능력
idle capital: 유휴자본
idle costs: (기계, 설비, 인건비 등) 유휴비용
idle equipment: 유휴설비
idle facilities: 유휴시설
idle labor cost: 유휴노무비
idle plant: 유휴공장
idle properties: 유휴자산
idle time cost: 불로 임금
operating (working) capital: 영업자본, 운전자금
operating accounts: 영업활동계정
operating assets: 영업용 자산
operating budget: 영업예산
operating business: 영리회사
operating cost: 영업상의 비용
operating cycles: 영업주기
operating expense book: 영업비 내역장
operating expense ledger: 영업비 원장
operating expense: 영업 비용
operating fund: 운용자금
operating furniture: 영업용 집기
operating income: 영업이익
operating ledger: 영업원장
operating loss: 영업손실
operating profit and loss: 영업손익
operating profit: 영업이익
operating rate: 가동율, 조업도
operating ratio: 영업비율
operating receipt: 영업수입
operating report: 영업보고서
operating reserve: 영업준비금
operating results: 영업성적, 경영성적
operating revenue: 영업수익
operating section of income statement: 손익계산서의 영업손익계산 구분
operating section: 영업손익계산부문
operating statement: 손익계산서, 수지계산서
operating surplus: 영업잉여금
principle of ability to pay: 응능부담의 원칙
principle of all-inclusiveness: 총괄주의 원칙
principle of ascertained claim: 권리 확정주의
principle of balanced budget: 건전재정주의
principle of clarity: 명료성 원칙
principle of comparability: 비교성의 원칙
principle of conservation: 안전성의 원칙
principle of conservatism: 보수주의 원칙, 안전제일주의 원칙
principle of consolidation: 연결방침
principle of continuity (consistency): 계속성의 원칙
principle of cost allocation: 비용배분의 원칙
principle of current operating performance: 당기업적주의 원칙
principle of disclosure: 명료성의 원칙, 공개성의 원칙
principle of double-entry bookkeeping: 복식부기의 원칙
principle of equilibrium: 대차평균의 원칙
principle of gross budget accounting: 총액예산주의
principle of matching costs with revenues: 비용수익 대응원칙
principle of matching: 대응의 원칙
principle of materiality: 중요성의 원칙
principle of no taxation without law: 조세법률주의
principle of one-year budget: 회계연도 독립의 원칙
principle of orderly bookkeeping: 정규부기의 원칙
principle of periodic matching: 기간계산대응의 원칙
principle of petition after administrative protest: 소원전치주의
principle of petition after reconsideration: 소원전치주의
principle of priority of national tax claim: 국세채권 우선의 원칙
principle of real taxation 실질과세원칙
principle of real taxation: 실질과세의 원칙
principle of realization: 실현주의
principle of substance over form: 실질우선의 원칙
principle of surplus section: 잉여금 구분의 원칙
principle of taxation based on economic substance: 실질소득자 과세의 원칙
principle of taxation based on real income earner: 실질소득자 과세의 원칙
principle of taxation on a substantial income earner: 실질소득자 과세의 원칙
principle of taxation on actual beneficiary: 실질소득자 과세의 원칙
principle of taxation: 조세원칙
principle of truth: 진실성의 원칙
principle of unified accounting: 단일회계의 원칙
principle of uniqueness: 단일성의 원칙
principle of valuation: 평가원칙
principle: 원칙
principles underlying published financial statements: 공표 재무제표에 관한 원칙
ratio of cash to thirty-day debts: 현금대 30일내 만기 부채비율
ratio of cost sales: 매상원가율
ratio of current assets to total deposits: 유동자산비율
ratio of current liabilities to net worth: 유동부채비율
ratio of direct and indirect tax: 직·간접세 비율
ratio of earnings to dividends: 이익금배당비율, 배당성향
ratio of fixed assets to long term capital: 고정자산 장기자본 비율
ratio of fixed assets to net worth: 고정자산 비율
ratio of fixed liabilities to net worth: 고정부채비율
ratio of fixed liability to long term: 고정부채 장기자본비율
ratio of general expenses to current income: 일반경비율
ratio of gross profit to net sales: 매상 총 이익률
ratio of inventory to net working capital: 재고자산 순 운전자본비율
ratio of merchandise to receivables: 상품재고대 수취계정비율
ratio of net profit to capital: 자본이익율
ratio of net profit to gross revenues: 순이익대비 총이익 비율
ratio of net profit to sales: 매상순익비율
ratio of net worth to deposits: 자기자본비율
ratio of net worth to total debt: 자기자본대비 부채비율
ratio of operating profit to revenue: 영업이익율
ratio of operating to net-sales: 영업이익율
ratio of personnel expenses to deposits: 인건비율
ratio of profit to capital: 자본이익율
ratio of profit to net sales: 순매출이익율
ratio of receivables to inventories: 수취계정 대 재고자산 비율
ratio of replacement: 자산의 갱신율
ratio of returned unsold goods: 반품율
ratio of shareholding: 지분율
ratio of study: 비율연구
ratio of tax amounts to national income: 조세부담율
ratio of taxation against national income: 국민소득에 대한 조세부담율
ratio of total expenses to total revenues: 총 수익률
ratio of total liabilities to net worth: 부채비율
ratio of value added: 부가가치율
ratio to indirect wages: 간접노무비 비율
ratio: 비율
statement affairs: 자산부채표
statement analysis: 재무제표 분석
statement form: 보고식, 설명식(=reporting, form)
statement of account-current: 상호계산서
statement of account: 계정서, 청산서, 결산보고
statement of affairs: 파산자의 대차대조표
statement of application of funds: 자금운용표
statement of assets and liabilities: 대차대조표의 별명
statement of bank reconciliation: 은행계정조정표
statement of capital surplus: 자본잉여금 계산서
statement of cash flow: 현금수지보고서
statement of changes in financial position: 재무상태변동표
statement of condition: 재정상태 계산서, 대차대조표
statement of deficit: 결손금 계산서
statement of earned surplus: 이익잉여금 계산서
statement of facts: 합의사실 기재서
statement of financial condition: 대차대조표의 별명
statement of financial position: 재정상태 보고서
statement of funds flow: 자금운용표
statement of income and expense: 수지계산서
statement of income and retained earnings: 손익·잉여금 결합계산서, 잉여금 결합계산서
statement of items: 내역서
statement of liabilities: 채무 명세서
statement of liquidation: 파산청산서, 청산보고서
statement of loss disposition: 결손금 처리 계산서
statement of operating earnings: 경상 이익계산서
statement of operating results: 영업성적계산서, 손익계산서
statement of position: 의견서, 견해
statement of position: 의견서, 견해기술서
statement of production cost: 제조원가 보고서
statement of profit and loss: 손익계산서
statement of realization and liquidation: 처분·청산 계산서
statement of reason: 사유서
statement of receipts and disbursements: 수지계산서
statement of resources and liabilities: 대차대조표의 별명
statement of retained earnings: 이익잉여금 계산서
statement of revenues and expenses: 수지계산서
statement of sources and applications of fund: 자금운용표
statement of sources and assets of fund: 자금운용표
statement of stockholder's equity: 주주지분 명세표
statement of stockholder's investment: 주주지분 계산서
statement of stockholder's net worth: 주주지분 계산서
statement of surplus: 잉여금 계산서
statement of tax reconciliation: 세무조정계산서
statement of the cost manufactured goods: 제조원가 보고서
statement: 계산서
영업비용 operating cost
[협동조합] cooperative
* 정의: 회원 공동의 목적을 위해 사업을 하는 개인이나 회사들의 단체.
A cooperative is an association of individuals or firms whose purpose is to perform some business function for all its members. Members benefit from the activities of the cooperative because it can perform its function more effectively than any member could by acting alone.
1) 회비 = membership fee
The cooperative's members pay membership fees, which cover its operating costs. Members also pay for services provided by the cooperative as they use them
2) 구매조합 = buying cooperative
Buying cooperatives purchase goods in bulk (대량으로) and distribute them to members, the unit cost (단위비용) is lower than it would be if each member bought the goods in a much smaller quantity.
3) 신용협동조합 = credit union
Cooperatives such as credit unions are owned by their members, and they may or may not be incorporated. (법인화하다). When they are, the corporation is usually not for profit. (비영리의).
4) 농업협동조합 = agricultural cooperative
Although cooperatives are found in all segments of our economy, they are most prevalent in agriculture. Farmers use cooperatives to purchase supplies, to buy services such as trucking and storage, and to market their products.
5) 농협협동조합중앙회 = The National Agricultural Cooperatives Federation
OPEX - 운용비용
Operating Expenditures, commonly referred to as OPEX, are the on-going costs for running a product, business, or system. Its counterpart, Capital Expenditures (CAPEX), refers to the cost of developing or providing non-consumable parts for the product or system. For example, the purchase of a photo copier is the CAPEX, and the annual paper and toner cost is the OPEX. For larger systems like businesses, OPEX may also include the cost of workers and facility expenses such as rent and utilities.
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