[AICPA FARE] Balance Sheet 용어 정리

AICPA FARE 강의 수강 시작!

 

Accounting의 기본인 Balance Sheet 용어 정리

 

 

[Assets : 자산]

Current Assets : 유동자산

• Cash and Cash equivalents : 현금 및 현금등가물
• Short-term investments (FVTPL) : 단기투자자산
• Accounts receivable : 매출채권
• Less allowance for doubtful account : 대손충당금
• Contract assets : 계약자산
• Notes receivable : 받을어음
• Advances to customer : 미수금
• Inventory (FG, WIP, Raw material) : 재고자산
• Prepaid expenses : 선급금
• Property to be disposed of : 처분예정자산

 

 

Long-term Investments : 장기투자자산

• Investment in securities (FVOCI, Amortized Cost) : 기타포괄손익 공정가치측정 금융자산
• Land held for future plant site : 토지
• Investment in special funds (Bond sinking fund, Plant expansion fund) : 특별기금투자 (채무상환, 공장확장)

 

 

Property, Plant and Equipment : 유형자산

• Land : 토지
• Building : 건물
• Equipment & machinery : 기계설비
• Right of Use : 사용권
• Leasehold improvement : 임차수선비(?)
• Less : Accumulated depreciation : 감가상각비

 

 

Intangible Assets : 무형자산

• Goodwill : 영업권
• Patents (net of amortization) : 특허권 (순액)

 

 

Other Assets : 기타자산

• Non-current receivable : 비유동채권
• Long-term prepaid expense : 장기선급비용
• Property for sale : 매각예정자산
• Cash surrender value : 만기환급금
• Deferred tax asset : 이연법인세자산

 

 

 

[Liabilities : 부채]

Current Liabilities : 유동부채

• Accounts payable : 매입채무
• Contract liabilities : 계약부채
• Notes Payable : 지급어음
• Interest payable : 이자부채
• Salaries Payable : 급여부채
• Income tax payable : 법인세부채
• Advances from customers : 선수금
• Unearned revenue : 미실현수익
• Current portion of Long-term debt : 장기차입금 중 유동부분

 

 

Non-current Liabilities : 비유동부채

• Bonds payable (or N/P) : 미지급사채

      - Plus : Unamortized premium : 미상각프리미엄

      - Less : Unamortized discount on bond : 미상각할인

• Deferred tax liability : 이연법인세부채
• Lease Obligation : 임대부채
• Accrued pension cost : 연금부채
• Accrued warranty : 전환권부채

 

 

 

[Equity : 자본]

Stockholders' Equity : 자기자본

• Capital stock : 자본

      - Preferred stock : 우선주

      - Common stock : 보통주

• Additional paid-in capital : 주식발행초과금

      - From P/S : 우선주

      - From C/S : 보통주

      - From T/S : 자기주식

      - From stock option : 주식옵션

      - From stock warrant : 전환권

• Retained earnings : 이익잉여금

      - Appropriated : 처분이익잉여금

      - Unappropriated : 미처분이익잉여금

• Accumulated other comprehensive income : 기타포괄손익누계액
• Treasury stock at cost : 자기주식