손익계산서 계정과목 원가/회계/재무관리
http://blog.naver.com/kmh8400/50012220681
(1) 매출액(Sales)
(2) 매출원가(Cost of Goods Sold; COGS)
* 기초제품(상품)재고액(beginning inventory of finished goods(merchandise))
* 제품제조원가(cost of goods manufactured)
또는 당기매입액(purchses during the year)
* 기말제품(상품)재고액(ending inventory of finished goods(merchandise))
(3) 매출총이익(Gross Profit) 또는 매출총손실(Gross Loss)
(4) 판매비와 관리비(Selling, General and Administrative Expenses; SG&A)
* 급여(salaries)
* 퇴직급여(severance benefits)
* 복리후생비(other employee benefits)
* 임차료(rent)
* 접대비(entertainment expenses)
* 통신비(communication expenses)
* 수도광열비(utility expenses)
* 감가상각비(depreciation)
* 무형자산상각비(amortization on intangible asset)
* 세금과공과(taxes and dues)
* 광고선전비(advertising)
* 보험료(insurance premium)
* 교육훈련비(training expenses)
* 연구비(research expenses)
* 경상개발비(ordinary development expenses)
* 대손상각비(bad debt expenses)
(5) 영업이익(Operating Income; Earnings Before Interest and Taxes; EBIT)
또는 영업손실 (Operating Loss)
(6) 영업외수익(Non-Operating Income)
* 이자수익(interest income)
* 배당금수익(dividend income)
* 임대료수입(rental income)
* 유가증권처분이익(gain on disposition of marketable securities)
* 유가증권평가이익(gain on valuation of marketable securities)
* 외환차익(gain on foreign currency transaction)
* 외화환산이익(gain on foreign currency translation)
* 지분법평가이익(gain on valuation of investment using the equity method of accounting)
* 투자유가증권감액손실환입(recovery of impairment loss on investment securities)
* 투자자산처분이익(gain on disposition of investment)
* 유형자산처분이익(gain on disposition of tangible asset)
* 사채상환이익(gain on redemption of debenture)
* 법인세환급액(refund of income taxes)
(7) 영업외비용(Non-Operating Expenses)
* 이자비용(interest expense)
* 유가증권처분손실(loss on diposition of marketable securities)
* 유가증권평가손실(loss on valuation of marketable securities)
* 매도가능증권처분손실(loss on disposal of available-for-sale security)
* 재고자산평가손실(loss on valuation of inventories)
* 외환차손(loss on foreign currency transactions)
* 외환환산손실(loss on foreign currency translations)
* 지분법평가손실(loss on valuation of investment using the equity method of accounting)
* 투자유가증권감액손실(loss on impairment of investment securities)
* 투자자산처분손실(loss on disposition of investments)
* 유형자산처분손실(loss on disposition of tangible assets)
* 사채상환손실(loss on redemption of debentures)
* 유형자산감액손실(equipment impairment loss)
* 무형자산감액손실
* 법인세추납액(additional payment of income taxes)
* 기부금(donations)
* 명예퇴직급여(honory retirement allowance)
(8) 경상이익(Ordinary Income; Net Profit Before Tax; NPBF)
또는 경상손실(Ordinary Loss)
(9) 특별이익(Extraordianry Gain)
* 자산수증이익(gain from donated assets contribution)
* 채무면제이익(gain on exemption of debts)
* 보험차익(gain on insurance settlement)
(10) 특별손실(Extraordinary Loss)
* 재해손실(casualty losses)
(11) 법인세비용차감전순이익(Earnings Before Taxes; EBT)
또는 법인세비용차감전순손실 (Loss -)
(12) 법인세비용(Income Tax Expense)
(13) 당기순이익(Net Income; NI; Net Profit) 또는 당기순손실(Net Loss)
(14) 주당경상이익(Ordinary Income Per Share):
희석주당경상이익(Diluted ordianry EPS):
기본주당순이익(Earning Per Share; EPS):
희석주당순이익(Diluted net EPS)
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