회계학 용어 전체 목록
기업 및 조직의 재무 상황을 기록하고 분석하는 데 필수적인 용어들을 다루는 분야입니다. 재무제표 작성 원칙인 재무회계·회계원칙부터 내부 경영 의사결정을 위한 관리회계·세무회계까지 포함합니다. 재무 보고와 세금 신고가 필요한 기업 회계 담당자, CFO, 회계감사 전문가, 그리고 투자자들이 주요 사용층입니다.
총 324개 용어 · 다른 분야 보기
재무회계·회계원칙 (165개)
- 간접법 (Indirect Method (Cash Flow Statement))
- 감가상각 (Depreciation)
- 감가상각누계액 (Accumulated Depreciation)
- 감모상각 (Depletion)
- 감사의견 (Audit Opinion)
- 객관성원칙 (Objectivity Principle)
- 거래가격 (Transaction Price)
- 결산정리분개 (Adjusting Entries)
- 결합재무제표 (Combined Financial Statements)
- 계속기록법 (Perpetual Inventory System)
- 계속기업가정 (Going Concern Assumption)
- 계속성원칙 (Consistency Principle)
- 공정가치 (Fair Value)
- 공정가치법 (Fair Value Method)
- 관계기업투자 (Investment in Associates)
- 국제회계기준 (International Financial Reporting Standards (IFRS))
- 국제회계기준위원회 (International Accounting Standards Board (IASB))
- 금융리스 (Finance Lease)
- 기간별보고가정 (Periodicity Assumption)
- 기간인식 (Over-Time Revenue Recognition)
- 기능통화 (Functional Currency)
- 기업실체가정 (Accounting Entity Assumption)
- 기타포괄손익 (Other Comprehensive Income)
- 납입자본 (Paid-in Capital)
- 내부통제 (Internal Control)
- 내용연수 (Useful Life)
- 단기매매증권 (Trading Securities)
- 당기순이익 (Net Income)
- 당좌비율 (Quick Ratio (Acid-Test Ratio))
- 대손상각비 (Bad Debt Expense)
- 대손충당금 (Allowance for Doubtful Accounts)
- 대차대조표(재무상태표) (Balance Sheet)
- 대체원가 (Replacement Cost)
- 리스부채 (Lease Liability)
- 마감분개 (Closing Entries)
- 만기보유증권 (Held-to-Maturity Securities)
- 매도가능증권 (Available-for-Sale Securities)
- 매수법 (Purchase Method (Acquisition Method))
- 매입채무 (Accounts Payable)
- 매출원가 (Cost of Goods Sold)
- 매출채권 (Accounts Receivable)
- 매출총이익 (Gross Profit)
- 무형자산 (Intangible Assets)
- 미국재무회계기준위원회 (Financial Accounting Standards Board (FASB))
- 미수수익 (Accrued Revenue)
- 미지급비용 (Accrued Liabilities)
- 받을어음 (Notes Receivable)
- 발생주의 (Accrual Basis)
- 법인세비용 (Income Tax Expense)
- 법정적립금 (Legal Reserve)
- 별도재무제표 (Separate Financial Statements)
- 보고기간후사건 (Subsequent Events)
- 보수주의원칙 (Conservatism Principle)
- 보통주 (Common Stock)
- 복식부기 (Double-Entry Bookkeeping)
- 부문보고 (Segment Reporting)
- 부외금융 (Off-Balance-Sheet Financing)
- 부채 (Liabilities)
- 부채비율 (Debt Ratio (Debt-to-Equity Ratio))
- 분개 (Journal Entry)
- 분식회계 (Window Dressing (Accounting Fraud))
- 비용 (Expenses)
- 비용효익제약 (Cost-Benefit Constraint)
- 비유동부채 (Non-Current Liabilities)
- 비지배지분 (Non-Controlling Interest)
- 사업결합 (Business Combination)
- 사용권자산 (Right-of-Use Asset)
- 사채발행부채 (Bonds Payable)
- 사채할인발행차금 (Bond Discount)
- 사채할증발행차금 (Bond Premium)
- 상각(무형자산상각) (Amortization)
- 상각후원가 (Amortized Cost)
- 생산량비례법 (Units-of-Production Method)
- 선급비용 (Prepaid Expenses)
- 선수수익 (Unearned Revenue)
- 선입선출법 (First-In, First-Out (FIFO) Method)
- 세효과회계 (Tax Effect Accounting)
- 소급적용 (Retrospective Application)
- 손상차손 (Impairment Loss)
- 손익계산서 (Income Statement)
- 수익 (Revenue)
- 수익비용대응원칙 (Matching Principle)
- 수익인식5단계모형 (Five-Step Revenue Recognition Model)
- 수익인식원칙 (Revenue Recognition Principle)
- 수익적지출 (Revenue Expenditure)
- 수행의무 (Performance Obligation)
- 순실현가능가치 (Net Realizable Value)
- 시산표 (Trial Balance)
- 시점인식 (Point-in-Time Revenue Recognition)
- 실지재고조사법 (Periodic Inventory System)
- 역사적원가주의 (Historical Cost Principle)
- 연결재무제표 (Consolidated Financial Statements)
- 연구개발비 (Research and Development Costs)
- 연수합계법 (Sum-of-the-Years'-Digits Method)
- 영업권 (Goodwill)
- 영업이익 (Operating Income)
- 영업활동현금흐름 (Cash Flows from Operating Activities)
- 완성기준 (Completed-Contract Method)
- 완전공시원칙 (Full Disclosure Principle)
- 외화환산 (Foreign Currency Translation)
- 우발부채 (Contingent Liabilities)
- 우발자산 (Contingent Assets)
- 우선주 (Preferred Stock)
- 운용리스 (Operating Lease)
- 운전자본 (Working Capital)
- 유동부채 (Current Liabilities)
- 유동비율 (Current Ratio)
- 유형자산 (Fixed Assets (Property, Plant and Equipment))
- 유효이자율법 (Effective Interest Method)
- 이연법인세 (Deferred Tax)
- 이연자산 (Deferred Assets (Deferred Charges))
- 이익잉여금 (Retained Earnings)
- 이익조정 (Earnings Management)
- 이자비용자본화 (Capitalization of Interest)
- 일반적으로인정된회계원칙 (Generally Accepted Accounting Principles (GAAP))
- 자기자본이익률 (Return on Equity (ROE))
- 자기주식 (Treasury Stock)
- 자본 (Equity)
- 자본변동표 (Statement of Changes in Equity)
- 자본잉여금 (Capital Surplus (Additional Paid-in Capital))
- 자본적지출 (Capital Expenditure)
- 자본조정 (Capital Adjustment)
- 자산 (Assets)
- 잔존가치 (Residual Value)
- 장기부채 (Long-Term Debt)
- 장부가액 (Book Value)
- 재고자산 (Inventory)
- 재고자산회전율 (Inventory Turnover Ratio)
- 재무활동현금흐름 (Cash Flows from Financing Activities)
- 저가법 (Lower-of-Cost-or-Market (Net Realizable Value))
- 전기오류수정 (Prior Period Error Correction)
- 전진적용 (Prospective Application)
- 정률법 (Declining-Balance Method)
- 정부보조금 (Government Grants)
- 정액법 (Straight-Line Depreciation)
- 주당순이익 (Earnings Per Share (EPS))
- 주석 (Notes to Financial Statements)
- 주식배당 (Stock Dividend)
- 중간재무제표 (Interim Financial Statements)
- 중요성 (Materiality)
- 지급어음 (Notes Payable)
- 지분법 (Equity Method)
- 직접법 (Direct Method (Cash Flow Statement))
- 진행기준 (Percentage-of-Completion Method)
- 차변과대변 (Debit and Credit)
- 총계정원장 (General Ledger)
- 총자산이익률 (Return on Assets (ROA))
- 총평균법 (Weighted-Average Method)
- 총포괄이익 (Comprehensive Income)
- 충당부채 (Provisions)
- 취득원가 (Historical Cost)
- 투자활동현금흐름 (Cash Flows from Investing Activities)
- 포괄손익계산서 (Statement of Comprehensive Income)
- 한국채택국제회계기준 (Korean International Financial Reporting Standards (K-IFRS))
- 할부판매기준 (Installment Sales Method)
- 현금배당 (Cash Dividend)
- 현금주의 (Cash Basis)
- 현금흐름표 (Statement of Cash Flows)
- 현재가치 (Present Value)
- 화폐단위가정 (Monetary Unit Assumption)
- 화폐의시간가치 (Time Value of Money)
- 회계등식 (Accounting Equation)
- 회계정책변경 (Change in Accounting Policy)
- 회계추정변경 (Change in Accounting Estimate)
- 후입선출법 (Last-In, First-Out (LIFO) Method)
관리회계·세무회계 (153개)
- 가산세 (Penalty Tax (Additional Tax))
- 가중평균공헌이익 (Weighted-Average Contribution Margin)
- 감가상각한도 (Depreciation Limit (Tax))
- 개별원가계산 (Job-Order Costing)
- 개선원가계산 (Kaizen Costing)
- 결손금 (Net Operating Loss)
- 결손금소급공제 (Loss Carryback)
- 결합원가배분 (Joint Cost Allocation)
- 경제적부가가치 (Economic Value Added (EVA))
- 고저점법 (High-Low Method)
- 고정예산 (Static Budget)
- 고정원가 (Fixed Cost)
- 공손회계 (Spoilage Accounting)
- 공통원가배분 (Common Cost Allocation)
- 공헌이익 (Contribution Margin)
- 공헌이익률 (Contribution Margin Ratio)
- 공헌이익손익계산서 (Contribution Margin Income Statement)
- 과대배부제조간접원가 (Overapplied Overhead)
- 과세소득 (Taxable Income)
- 과세표준 (Tax Base)
- 과소배부제조간접원가 (Underapplied Overhead)
- 과소자본세제 (Thin Capitalization Rule)
- 관련원가 (Relevant Cost)
- 귀속법 (Imputation System)
- 균형성과표 (Balanced Scorecard (BSC))
- 근로소득세액공제 (Earned Income Tax Credit)
- 납부불성실가산세 (Interest on Tax Underpayment)
- 내부수익률 (Internal Rate of Return (IRR))
- 노무능률차이 (Labor Efficiency Variance)
- 노무임률차이 (Labor Rate Variance)
- 누진세율 (Progressive Tax Rate)
- 단계배분법 (Step-Down Method (Allocation))
- 매몰원가 (Sunk Cost)
- 매입세액공제 (Input Tax Credit)
- 매출배합 (Sales Mix)
- 매출세액 (Output Tax)
- 목표원가계산 (Target Costing)
- 배합차이 (Mix Variance)
- 법인세율 (Corporate Tax Rate)
- 변동예산 (Flexible Budget)
- 변동원가 (Variable Cost)
- 변동원가계산 (Variable Costing)
- 보조부문원가배분 (Service Department Cost Allocation)
- 부가가치세 (Value-Added Tax (VAT))
- 부가가치세구조 (Value-Added Tax (VAT) Structure)
- 부산물원가계산 (By-Product Costing)
- 비례세율 (Flat (Proportional) Tax Rate)
- 상속세 (Inheritance Tax)
- 상호배분법 (Reciprocal (Algebraic) Method)
- 선입선출법종합원가계산 (FIFO Method (Process Costing))
- 세무기준가액 (Tax Basis)
- 세무신고 (Tax Return Filing)
- 세무조사 (Tax Audit)
- 세무조정 (Tax Adjustment)
- 세무환급 (Tax Refund)
- 세액공제 (Tax Credit)
- 소득공제 (Tax (Income) Deduction)
- 손익분기점분석 (Break-Even Analysis)
- 수명주기원가계산 (Life-Cycle Costing)
- 수율차이 (Yield Variance)
- 수익성지수 (Profitability Index (PI))
- 수정신고 (Amended Tax Return)
- 순현재가치 (Net Present Value (NPV))
- 시장가격기준이전가격 (Market-Based Transfer Pricing)
- 실효세율 (Effective Tax Rate)
- 안전한계 (Margin of Safety)
- 양도소득세 (Capital Gains Tax)
- 연속갱신예산 (Rolling Budget)
- 영구적차이 (Permanent Difference)
- 영기준예산 (Zero-Based Budgeting (ZBB))
- 영세율 (Zero-Rate VAT)
- 영업레버리지 (Operating Leverage)
- 영업레버리지도 (Degree of Operating Leverage (DOL))
- 예산여유 (Budgetary Slack)
- 예산통제 (Budgetary Control)
- 예외에의한관리 (Management by Exception)
- 예정배부율 (Predetermined Overhead Rate)
- 완성품환산량 (Equivalent Units of Production)
- 원가-조업도-이익분석 (Cost-Volume-Profit (CVP) Analysis)
- 원가가산가격결정 (Cost-Plus Pricing)
- 원가기준이전가격 (Cost-Based Transfer Pricing)
- 원가동인 (Cost Driver)
- 원가배분 (Cost Allocation)
- 원가중심점 (Cost Center)
- 원가집합 (Cost Pool)
- 원가차이조정 (Cost Reconciliation (Variance Disposition))
- 원가행태 (Cost Behavior)
- 원천징수 (Withholding Tax)
- 유보소득에대한법인세 (Tax on Retained (Undistributed) Earnings)
- 이연법인세부채 (Deferred Tax Liability)
- 이연법인세자산 (Deferred Tax Asset)
- 이월결손금 (Carryforward of Losses)
- 이익중심점 (Profit Center)
- 이전가격세제 (Transfer Pricing Taxation)
- 이중가격이전가격 (Dual Pricing (Transfer Pricing))
- 이중과세 (Double Taxation)
- 일시적차이 (Temporary Difference)
- 자가제조외부구입의사결정 (Make-or-Buy Decision)
- 자본비용 (Cost of Capital)
- 자본예산 (Capital Budgeting)
- 작업폐물회계 (Scrap Accounting)
- 잔여이익 (Residual Income (RI))
- 재료가격차이 (Material Price Variance)
- 재료수량차이 (Material Quantity (Usage) Variance)
- 재산세 (Property Tax)
- 적시생산시스템원가계산 (Just-In-Time (JIT) Costing)
- 전부원가가격결정 (Full-Cost Pricing)
- 전부원가계산 (Absorption Costing)
- 절세계획 (Tax Planning)
- 접대비한도 (Entertainment Expense Limit)
- 정상가격원칙 (Arm's Length Principle)
- 정상원가계산 (Normal Costing)
- 제약이론 (Theory of Constraints (TOC))
- 제약이론회계 (Throughput Accounting)
- 제조간접원가배분 (Overhead Allocation)
- 제조간접원가차이 (Overhead Variance)
- 조세조약 (Tax Treaty)
- 조세포탈 (Tax Evasion)
- 조세피난처 (Tax Haven)
- 조세회피 (Tax Avoidance)
- 종합예산 (Master Budget)
- 종합원가계산 (Process Costing)
- 준고정원가 (Step (Semi-Fixed) Cost)
- 증여세 (Gift Tax)
- 직접배분법 (Direct Method (Allocation))
- 차액원가분석 (Differential Cost Analysis)
- 차이분석 (Variance Analysis)
- 참여예산 (Participative Budgeting)
- 책임회계 (Responsibility Accounting)
- 총수입금액 (Gross Income (Tax))
- 최저요구수익률 (Hurdle Rate)
- 최저한세 (Minimum Tax)
- 투자수익률 (Return on Investment (ROI))
- 투자중심점 (Investment Center)
- 특별주문의사결정 (Special Order Decision)
- 특수관계자거래 (Related Party Transaction)
- 특정외국법인세제 (Controlled Foreign Corporation (CFC) Rule)
- 판매가격차이 (Sales Price Variance)
- 판매수량차이 (Sales Volume Variance)
- 판매예산 (Sales Budget)
- 평균법종합원가계산 (Weighted-Average Method (Process Costing))
- 표준원가계산 (Standard Costing)
- 품질원가계산 (Quality Costing)
- 학습곡선 (Learning Curve)
- 한계세율 (Marginal Tax Rate)
- 현금예산 (Cash Budget)
- 협상이전가격 (Negotiated Transfer Pricing)
- 혼합원가 (Mixed Cost)
- 활동기준예산 (Activity-Based Budgeting (ABB))
- 활동기준원가계산 (Activity-Based Costing (ABC))
- 회계이익과세무이익차이 (Book-Tax Difference)
- 회귀분석원가추정 (Regression Analysis (Cost Estimation))
- 회수기간 (Payback Period)