序号韩文中文英文1가산금，체납금加算金，滞纳金，拖欠款additional dues ，additional charge；arrears2간접제조원가补助生产成本3감가상각(減價償却)折旧，摊提depreciation4감가상각기금(減價償却基金)折旧基金depreciation fund5감가상각률(減價償却率)折旧率depreciation ratio6감가상각부족(減價償却不足)折旧不足short-fall of depreciation 7감가상각비(減價償却費)折旧费depreciation expense8감가상각비계산(減價償却費計算)折旧费计算，折旧费核算depreciation accounting9거래往来10거래가격(去來價格)交易价格transaction price11거래건수(去來件數)（股票）交易量marketings12거래계약(去來契約)交易合同transaction contract13거래계정(去來計定)往来账户current account14건설또는생산준비기간중의구입물품工程物资15건설가계정(建設假計定)在建工程账户 ，未完基建项目账户construction in process account16건설가계정평가충당금在建工程减值准备17결산분개 (決算分介)结账分录closing entries18결산시판매가와매입가와의차이商品进销差价19경상구좌（구좌 (口座) 户头，账户）结算户20고장자산재평가손(固定資産再評價損)固定资产重估损失loss from revaluation of fixed assets 21고정부채 (固定負債)固定负债fixed liability, long-term liability 22고정자산(固定資産)固定资产 fixed assets23고정자산가치증식(固定資産價値增殖)固定资产增值appreciation of fixed assets24고정자산계정(固定資産計定)固定资产账户fixed assets account25고정자산과세대장(固定資産課稅臺帳)固定资产税分类账property tax ledger26고정자산구성비율(固定資産構成比率)固定资产构成比ratio of fixed assets to gross assets27고정자산매각시설정하는임시계정固定资产清理28고정자산원가固定资产原价29고정자산평가충당금固定资产减值准备30과세소득(課稅所得)课税所得， 应税所得taxable income31과세조득세액(課稅所得稅額)应税所得税额tax liability33관리비管理费用management expense34관리비예산(管理費豫算)管理费预算administrative budget35괘선(罫線)分线（表示股市变动的）曲线36금융기관을 통하여 타기업에 대출委托贷款37급료(給料)工资，佣金，工钱38급료지급수표(給料支給手票)工资支票pay check39급료지불명부(給料支拂名簿)工资发放单pay roll40급료지불수표(給料支拂手票工资支票，工资发放支票pay-check41기금基金42기대이익(期待利益)预期利益，预期利润expected profit43기본원가(基本原價)原价，生产成本prime cost44기상각액누계累计折旧accumulated depreciation 45기타미지급금其他应交款46기타미지급부채其他应付款47기타예수금其他预收款项48기타채권，미수금其他应收款49납세고지서纳税通知单，纳税通知书notice of tax payment50납입자본(納入資本)实收资本（股本），缴入资本capital paid-in51납입자본계정(納入資本計定)实缴资本账户52납입자본금(納入資本金)实缴资本53납입자본이익률(納入資本利益率)实收资本利润率return on paid-in capital 54내구성소모품，부산물，비품低值易销品，耐久性消耗品55노무비(勞務費劳务费，人工成本labor expense56노무비예산(勞務費豫算)人工成本预算labor budget57단기차입금(短期借入金)短期债务，流动债务 ，短期借款short-term debt58단기투자자산短期投资59단기투자자산평가충당금短期投资跌价准备60당기순이익(當期純利益)本年利润，本期纯利net profit current year61당년이익本年利润62대변贷方63대손충당금(貸損充當金)坏账准备，坏帐备抵allowance for bad debts64대체수표(對替手票)转帐支票transfer check65대체전표 (對替傳票)转账凭证transfer slip66대형설비선급금预付大型设备款67덧셈加68매입(買入)物资采购69매입가격(買入價格)采购价格 ，进货价70매입감자(買入減資)买进减资reduction by purchase71매입견적송장(買入見積送狀)形式发票pro forma invoice72매입계산서(買入計算書)代购清单，买进账户indent note, account bought73매출액(賣出額)主营业务收入，销售额sales74매출액경상이익률(賣出額經常利益率)经常收益对销售额比率ordinary income to sales75매출액극대화가설(賣出額極大化假說)销售额最大化假说sales maximization principle76매출액백분율법(賣出額百分率法)销售额百分率法percent of sales method77매출액순이익률(賣出額純利益率)净益与净销比率ratio of net profit to net sales 78매출원가(賣出原價)主营业务成本，销售成本cost of selling79매출원가(賣出原價)销货成本（主营业务成本）cost of selling80매출채권(賣出債權)应收账款account receivable81매출채권담보대출(賣出債權擔保貸出)应收账款担保贷款account receivable loan82매출채권대리업(賣出債權代理業)代理理财 ，代理融通factoring83매출채권대매입채권비율(賣出債權對買入債權比率)应收账款与应付账款比率receivables to payables84매출채권대매입채무비율(賣出債權對買入債務比率)应收账款与应付账款比率receivables to payables85매출채권비율(賣出債權比率)应收账款比率ratio of selling credit to inventories 86매출총이익(賣出總利益)主营业务利润，销售毛利gross margin87매출총이익률(賣出總利益率)毛利对销售净额比率ratio of gross profit to net sales88무형자산(無形資産)无形资产， 非物质资产intangible assets89미수배당금：배당금 (配當金)应收股利：红利，股息90미수이자(未收利子)应收利息 ，应收未收利息interest accrued91미지급급여应付工资92미지급배당금(未支給配當金)应付股利，未付股息unpaid dividend93미지급복리비应付福利费94미지급비용(未支給費用)应计费用，预提费用accrued expense, charge forward95미지급세금应缴税金，拖欠税款accrued tax96미처분이익잉여금未分配利润，留存盈余unappropriated earned surplus97반제품，반성품自制半成品98벌금을 부과赋课税金99법정적립금(法定積立金)法定盈余公积，法定准备金legal reserve100보복관세报复关税Retaliatory Tar，retaliation duty101부가세면세사업자(附加稅免稅事業者)附加税免税业主102부가세(附加稅)附加税，增值税surtax103부가세환급(附加稅還給)附加税退税drawback of additional tariff 104부과징수조세 (賦課徵收租稅)即时征收税tax of immediate collection 105부채负债106분개分类（账）107분개일기장 (分介日記帳)分录流水帐，分录日记帐journal daily book108분개장分类帐109분할납부（分割納付）分期缴纳，分期付款divided payment110비밀유지의무保密义务111비현금자산수증이익接受损益非现金资产准备112뺄셈减113상기업商业114상품，제품商品115선급금(先給金)预付账款，预付款prepayment, advance 116선급비용(先給費用)预付费用prepaid expenses 117선수금(先受金)预收帐款advance received118성장형주식투자신탁 (成長型株式投資信託)增长型股票投资信托growth stock investment trust119세금류税金120세금보완补缴税金121세금이연 (稅金移延)递延税款，递延税捐tax deferral122세금추징追缴税金123세미나报告会,讨论会seminar124세수税收125소득세所得税，收入税income tax126소득세공제(所得稅控除)所得税抵免，所得税抵减income tax deduction127손익계산서(損益計算書)利润表，损益表profit and loss statement128손익계산서계정(損益計算書計定)损益表账户account of profit and loss statement 129손익계산서분석(損益計算書分析)财务报表分析，损益表分析analys is of financial statement130수탁상품의매출미지급금代销商品款131수탁판매상품受托代销商品132숫자数字133신용장개설보증금(信用狀開設保證金)开证押金，开证保证金，信用证保证金letter of credit margin money134신용카드信用卡135액면발행(額面發行)平价发行，按面值发行par issue136어음，수표应收票据bill137연기비용，미처분비용待摊费用Deferred Expenses 138영업비营业费用139영업외수입(營業外收入)营业外收入，非营业收入non-operating income140영업외지출营业外支出141영업이익营业利润，营业收入operating income142영업자본이익률流动资本利润率ratio of profit operating capital)143예수금(豫受金)预收款项deposit received account, money collected in advance144완제품(完製品)产成品，制成品finished goods 145외부부채 (外部負債)对外负债external debt146외상매입금(外上買入金)应付账款account payable, outstanding balance of credit purchase147외상매입금회전율(外上買入金廻轉率)应付账款周转率accounts payable turnover148외상매출금(外上賣出金)应收帐款account receivable149외자유치(外資誘致)吸引外资，引入外资host150외자유치(外資誘致)引入外资host151외화환산차外币资本折算差额152우선주배당금应付优先股利153원금(元金)本金154원부자재原材料155위탁가공한재료의실제원가委托加工物资156위탁판매상품委托代销商品157유동부채 (流動負債)短期债务current liability158유동성자산비율流动资产比率liquid asset159유동자산流动资产current assets160은행날변银行利率，银行利息bank rate161은행어음银行票据 ，银行汇票 ，本票bank bill162은행어음할인银行贴现bank discount163은행예금(銀行預金)银行存款bank deposit164은행예금분석(銀行預金分析)银行存款分析analysis of deposits of banks165은행예금일기장(銀行預金日記帳)银行存款日记账，银行存款流水账bank deposit journal166은행예금잔고(銀行預金殘高)银行结余，银行存款余额balance at the bank167은행예금증서(銀行預金證書)银行存款证，银行存款单bank deposit certificate168은행의자기자본비율银行自有资本比率owner's capital ratio of a banker 169이연자산递延资产，延期资产deferred assets170이윤분배및이윤분배후의잔액171이윤으로투자액을환급利润归还投资172이익금처분(利益金處分)利润分配disposition of profit173이익잉여금(利益剩餘金)利润盈余 ，盈余公积 earned surplus174이익잉여금처분(利益剩餘金處分)利润盈余处分earned surplus disposal175이익잉여금처분계산서(利益剩餘金處分計算書)留存收益表statement of retained earnings176이익총액利润总额177이자利贳178인지세(印紙稅)印花税stamp tax179임의적립금(任意積立金)任意盈余公积，自愿准备voluntary reserve 180입금(入金）资金到位181입금전표 (入金傳票)收款凭证，收款传票receipt slip182자금조달관련비용财务费用183자기앞수표私人支票 ，个人支票，本票banker's check 184자본资本185자본잉여금(資本剩餘金)资本盈余金186자본 합계所有者权益187자본공적资本公积（上188자본금资本金189자본잉여금 (資本剩餘金)资本盈余金capital surplus190자본잉여금계산서 (資本剩餘金計算書)资本盈余表capital surplus statement191자본잉여금배당 (資本剩餘金配當)资本盈余股利consent dividend192자본적립금资本公积金capital reserve，capital surplus reserve 193자본준비금 [資本準備金]资本准备金capital reserve194자산资产195자산부채표(資產負債表)资产负债表，借贷对照表statement of assets and liabilities196자산조정资产重组197자산투자평가충당금长期投资减値准备198자진신고 (自進申告)自动申报voluntary declaration of tax199자진신고납세 (自進申告納稅)自动申报纳税voluntary declaration and paying of tax 200자회사주식투자 (子會社株式投資)对子公司股份投资investment to subsidiary201장기지분투자长期股权投资202장기차입금 (長期借入金长期贷款 ，长期负债long-term loan203장기채권투자长期债权投资204장기투자长期投资205재고자산存货206재고자산평가충당금存货跌价准备207재고품，재고 상품库存商品208재료비차이材料成本差异209재무비 (財務費)财务费用，财务开支financial expense210재무비 ，재무비용 (財務費用)财务费用financial expense211재무제표 (財務諸表)财务报表financial statement212재무제표감사 (財務諸表監查)财务报表审计financial statement audit213재무제표부속명세표 (財務諸表附屬明細表)财务报表附表supplementary schedule214재무제표분석 (財務諸表分析)财务报表分析analysis of financial statement215전기손익수정(前期損益修正)以前年度损益调整，前期损益调整prior period adjustment216전표凭证217정관章程218정부보조금등의미수금应收补贴款219제조기업工业220제조원가(製造原價)制造成本，生产成本cost221제조원가명세서(製造原價明細書)制造成本报告，制造成本清单factory cost report 222조세징수税收征收223주식股票224주식투자 (株式投資)股票投资stock investment225주식투자기금 (株式投資基金)股票投资基金equity fund226주식투자신탁 (株式投資信託)股票投资信托stock investment trust 227준비금准备金reserve228준비금충당액(準備金充當額)准备金分配appropriation of reserves 229증빙자료原始凭证230지급어음应付票据bills payable231지급어음기입장应付票据簿notes payable book232직접제조원가基本生产成本233징수征收234차기이울이익잉여금（잉여금 (剩馀金））未分配利润盈余 surplus235차변借方236차변계정(借邊計定)借项账户 ，借方账目237차변기입(借邊記入)借方分录debit entry238차변잔고(借邊殘高)借方余额debtor balance239창업비开办费240채권债券241채권액债券面值face value of a bond) 242채권투자债权投资investment bond243처분전이익잉여금可供分配的利润244총계정원장(總計定元帳)总帐，总分类账general ledger245총비용总费用total cost246총비용률(總費用率)总成本率， 总费用率all-in cost247축적잉여금 [蓄積剩餘金]累计盈余，累计公积accumulation surplus 248출입국관리부처出入境管理局249충당금(充當金)专款，拔款， 公积allowance, reserve 250충당금부족(充當金不足)准备金不足reserve deficiency 251콤마,（반점）逗点，句点comma252투자자산평가충당금长期投资减值准备253투자환급액已归还投资254판매비(販賣費)销售成本marketing expense255판매비예산(販賣費豫算)销售经费预算selling expenses budget256평가충당금减值准备257할부판매상품分期收款发出商品258할인발행(割引發行)债券折价，折价发行discount issue259할증발행(割增發行)债券益加，溢价发行issue at a premium260현금现金261현금수증이익接受现金损赠262환어음可兑换债券，银行券，银行汇票Bill of Exchange （BE)263회사채(會社債)公司债券debenture264회사채금리(會社債金利)公司债利率interest on corporate debenture 265회사채무(會社債務)公司债务company liability266회사채발행(會社債發行)公司债发行，发行公司债conversion issue267회사채수익률(會社債收益率)公司债收益率earning rate of debenture268회사채신용등급(會社債信用等級)公司债信用等级credit rating of a corporate bond。