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출간도서

회계영어의 어원

  • 저자 임채창
  • 페이지 154 page
  • 크기 190*260 mm
  • ISBN 978-89-6131-137-3
  • 발행일 2024-01-10
  • 정가 15,000원
  • 저자 임채창
  • ISBN 978-89-6131-137-3
  • 페이지 154 page
  • 발행일 2024-01-10
  • 크기 190*260 mm
  • 정가 15,000원

1. 회계용어의 정의 2. 회계용어의 어원 3. 회계용어에 대한 영문해석연습 4. 회계용어 관련단어 배열 등의 순서로 이루어져 있으며, 본 교재를 통하여 회계기본용어의 정확한 의미와 역사적 유래 등을 학습하고, 더불어 회계용어의 어원분석과 영문해석 및 관련단어 학습을 통해 학생들의 영어역량을 강화할 수 있을 것으로 기대한다.

위키피디아: https://www.wikipedia.org/
온라인 어원사전: https://www.etymonline.com/kr
네이버영어사전: https://en.dict.naver.com/#/main

임채창
안동대학교 경영회계학부 회계세무전공 부교수

책머리

Section

Basic Accounting Terms
1.1. Definition of Manager(경영자)
1.2. Origin of a word (from Online Etymology Dictionary)
2.1. Definition of Stakeholders(이해관계자)
2.2. Origin of a Word (from Online Etymology Dictionary)
3.1. Definition of Creditor(채권자)
3.2. Origin of a Word (from Online Etymology Dictionary)
3.3. Research on related words (from Naver English Dictionary)
4.1. Definition of Information Asymmetry(정보비대칭)
4.3. Research on related words (from Naver English Dictionary)
5.1. Definition of Reporting Activities(보고활동)
5.2. Origin of the word (from Online Etymology Dictionary)
6.1. Definition of Account(계정)
6.2. Origin of the word (from Online Etymology Dictionary)
6.3. Research on related words (from Naver English Dictionary)
7.1. Definition of GAAP(Generally Accepted Accounting Principles: 일반적으로 받아들여지는 회계원칙)
7.2. Origin of the word (from Online Etymology Dictionary)
7.3. Research on related words (from Naver English Dictionary)
8.1. Definition of IFRS (International Financial Reporting Standard: 국제회계기준)
8.2. Research on related words (관련단어찾아보기)
9.1. Definition of Accrual-basis Accounting(발생주의회계)
9.2. Origin of the word (from Online Etymology Dictionary)
9.3. Research on related words (from Naver English Dictionary)
10.1. Definition of Cash-basis Accounting(현금주의회계)
10.2. Origin of the word (from Online Etymology Dictionary)
10.3. Research on related words (from Naver English Dictionary)
11.1. Definition of B/S(Balance Sheet)
11.2. Origin of the word (from Online Etymology Dictionary)
11.3. Research on related words (from Naver English Dictionary)
12.1. Definition of Assets(자산)
12.2. Origin of the word (from Online Etymology Dictionary)
12.3. Research on related words (from Naver English Dictionary)
13.1. Definition of Current Assets(유동자산)
13.2. Origin of the word (from Online Etymology Dictionary)
13.3. Research on related words (from Naver English Dictionary)
14.1. Definition of Non-Current Assets(비유동자산) 42
14.3. Research on related words(from Naver English Dictionary)
15.1. Definition of Liability(부채)
15.2. Origin of the word (from Online Etymology Dictionary)
15.3. Research on related words (from Naver English Dictionary)
16.1. Definition of Current Liabilities(유동부채)
16.3. Research on related words (from Naver English Dictionary)
17.1. Definition of Long Term Liabilities(장기부채)
17.2. Research on related words (from Naver English Dictionary)
18.1. Definition of Owner’s Equity(자기자본)(Stockholders’ Equity (주주자본): Ownership claims on assets: Residual Equity: Net assets
18.2. Origin of the word (from Online Etymology Dictionary)
18.3. Research on related words (from Naver English Dictionary)
19.1. Definition of Total Paid-in Capital(자본금)
19.2. Origin of the word (from Online Etymology Dictionary)
19.3. Research on related words (from Naver English Dictionary)
20.1. Definition of Additional Paid-in Capital(추가 납입자본금)
20.2. Research on related words(from Naver English Dictionary)
21.1. Definition of Preferred Stock(우선주자본금)
21.2. Origin of the word (from Online Etymology Dictionary)
21.3. Research on related words (from Naver English Dictionary)
22.1. Defintion of Common Stock(보통주자본금)
22.2. Origin of the word (from Online Etymology Dictionary)
22.3. Research on related words (from Naver English Dictionary)
23.1. Definition of Retained Earnings(이익잉여금)
23.2. Origin of the word (from Online Etymology Dictionary)
23.3. Research on related words (from Naver English Dictionary)
24.1. Definition of Treasury Stock(자기주식)
24.2. Origin of the word (from Online Etymology Dictionary)
24.3. Research on related words (from Naver English Dictionary)
25.1. Definition of Basic Accounting Equation(B/S등식): Assets = Liabilities + Owner’s Equity
25.2. Origin of the word (from Online Etymology Dictionary)
25.3. Research on related words (from Naver English Dictionary)
26.1. Definition of Income Statement(손익계산서): F/S that presents the revenues and expenses for a specific period of time.
26.2. Origin of the word (from Online Etymology Dictionary)
26.3. Research on related words (from Naver English Dictionary)
27.1. Definition of Revenues(수익): Gross increase in owner’s equity resulting from business’s operating activities.
27.2. Origin of the word (from Online Etymology Dictionary)
27.3. Research on related words (from Naver English Dictionary)
28.1. Definition of Expenses(비용)
28.2. Origin of the word (from Online Etymology Dictionary)
28.3. Research on related words(from Naver English Dictionary)
29.1 Definition of I/S Equation: Revenues – Expenses = Net Income
29.2. Origin of the word (from Online Etymology Dictionary)
29.3. Research on related words(from Naver English Dictionary)
30.1. Definition of Sales Returns and Allowances(매출환입 및 에누리)
30.2. Origin of the word (from Online Etymology Dictionary)
30.3. Research on related words(from Naver English Dictionary)
31.1. Definition of Cost of Goods Sold(매출원가): 기업의 영업활동에서 영업수익을 올리는 데 필요한 비용
31.2. Origin of the word (from Online Etymology Dictionary)
31.3. Research on related words(from Naver English Dictionary)
32.1. Definition of Gross Profit(매출총이익)
32.2. Origin of the word (from Online Etymology Dictionary)
32.3. Research on related words(from Naver English Dictionary)
33.1. Definition of Operating Expenses(영업비용)
33.2. Origin of the word (from Online Etymology Dictionary)
33.3. Research on related words(from Naver English Dictionary)
34.1. Definition of Selling and Administrative Expenses (판매비와 관리비)
34.2. Origin of the word (from Online Etymology Dictionary)
34.3. Research on related words(from Naver English Dictionary)
35.1. Definition of Advertising Expense(광고선전비)
35.2. Origin of the word (from Online Etymology Dictionary)
36.1. Definition of Freight-out(운반비)
36.2. Origin of the word (from Online Etymology Dictionary)
37.1. Definition of Depreciation Expenses(감가상각비)
37.2. Origin of the word (from Online Etymology Dictionary)
37.3. Research on related words(from Naver English Dictionary)
38.1. Definition of Insurance Expenses(보험료)
38.2. Origin of the word (from Online Etymology Dictionary)
39.1. Definition of Income from Operation(영업이익)
39.3. Research on related words(from Naver English Dictionary)
40.1. Definition of Other Revenues and Gains(영업외수익)
40.2. Origin of the word (from Online Etymology Dictionary)
41.1. Definition of Interest Revenue(이자수익)
41.2. Research on related words(from Naver English Dictionary)
42.1. Definition of Other Expenses and Losses(영업외비용)
42.2. Origin of the word (from Online Etymology Dictionary)
42.3. Research on related words(from Naver English Dictionary)
43.1. Definition of Casualty Losses(재해손실)
43.2. Origin of the word (from Online Etymology Dictionary)
43.3. Research on related words(from Naver English Dictionary)
44.1. Definition of Income Before Income Tax(세전이익)
44.2. Origin of the word (from Online Etymology Dictionary)
45.1. Definition of Income Tax Expenses(법인세비용)
46.1. Definition of Net Income(당기순이익)
46.2. Origin of the word (from Online Etymology Dictionary)
46.3. Research on related words(from Naver English Dictionary)
47.1. Definition of Statement of Changes in Owner’s Equity (자본변동표)
48.1. Definition of Statement of Cash Flow(현금흐름표)
48.2. Research on related words(from Naver English Dictionary)
49.1. Definition of Historical Principle of Accounting(역사적원가주의)
49.2. Research on related words(from Naver English Dictionary)
50.1. Definition of Revenue Recognition Principle(수익인식의원칙)
50.2. Origin of the word (from Online Etymology Dictionary)
50.3. Research on related words(from Naver English Dictionary)
51.1. Definition of Matching Principle(수익비용대응의원칙)
51.2. Origin of the word (from Online Etymology Dictionary)
51.3. Research on related words(from Naver English Dictionary)
52.1. Definition of Full Disclosure Principle(완전공시의원칙)
52.2. Origin of the word (from Online Etymology Dictionary)
52.3. Research on related words(from Naver English Dictionary)

Section 2

Accounting Cycle
1.1. Definition of Account(계정)
1.2. Research on related words(from Naver English Dictionary)
2.1. Definition of Double-entry System(복식부기제도)
3.1. Definition of Revenue Recognition Principle(수익인식제도)
3.2. Research on related words(from Naver English Dictionary)
4.1. Definition of Matching Principle(수익-비용대응의 원칙)
4.2. Research on related words(from Naver English Dictionary)
5.1. Definition of Debit(차변) & Credit(대변)
5.2. Origin of the word (from Online Etymology Dictionary)
5.3. Research on related words(from Naver English Dictionary)
6.1. Definition of Accounting 8 Factors (회계거래의 8요소)
7.1. Definition of Journalizing(분개)
7.2. Research on related words(from Naver English Dictionary)
8.1. Definition of Journal(분개장)
8.2. Origin of the word (from Online Etymology Dictionary)
9.1. Definition of General Ledger(총계정원장)
9.2. Origin of the word (from Online Etymology Dictionary)
9.3. Research on related words(from Naver English Dictionary)
10.1. Definition of Trial Balance(시산표)
10.2. Research on related words(from Naver English Dictionary)
11.1. Definition of The Adjusted trial Balance(수정후시산표)
11.2. Research on related words(from Naver English Dictionary)
12.1. Definition of the Accounting Cycle(회계의 순환과정)
12.2. Research on related words(from Naver English Dictionary)
13.1. Definition of the Journalize and Post Closing Entries (장부마감)
13.2. Origin of the word (from Online Etymology Dictionary)
13.3. Research on related words(from Naver English Dictionary)
14.1. Definition of the Adjustment Entry(수정분개)
14.2. Research on related words(from Naver English Dictionary)
15.1. Definition of the Accruals(발생계정)
15.2. Origin of the word (from Online Etymology Dictionary)
15.3. Research on related words(from Naver English Dictionary)
16.1. Definition of the Deferral (이연계정)
16.2. Origin of the word (from Online Etymology Dictionary)
16.3. Research on related words(from Naver English Dictionary)
17.1. Definition of the Depreciation(감가상각비)
17.2. Origin of the word (from Online Etymology Dictionary)
17.3. Research on related words(from Naver English Dictionary)
18.1. Definition of the Unearned Revenues(선수수익)
19.1. Definition of the Closing Entries(마감분개)
20.1. Definition of the Income Summary(집합손익)
20.2. Origin of the word (from Online Etymology Dictionary)
21.1. Definition of the Valuation(평가계정)
21.2. Origin of the word (from Online Etymology Dictionary)
22.1. Definition of the A Contra Asset Account(자산의 차감적평가계정)
22.2. Origin of the word (from Online Etymology Dictionary)
22.3. Research on related words(from Naver English Dictionary)
23.1. Definition of the Accumulated Depreciation(감가상각누계액)
23.2. Origin of the word (from Online Etymology Dictionary)
23.3. Research on related words(from Naver English Dictionary)
24.1. Definition of the Allowance for Doubtful Accounts(대손충당금)
24.2. Origin of the word (from Online Etymology Dictionary)
24.3. Research on related words(from Naver English Dictionary)
25.1. Definition of the Discount on Bonds Payable(사채할인발행차금)
25.2. Origin of the word (from Online Etymology Dictionary)
25.3. Research on related words(from Naver English Dictionary)
26.1. Definition of the Premium on Bonds Payable(사채할증발행차금)
26.2. Origin of the word (from Online Etymology Dictionary)