韩语会计词汇整理
序号韩文中文英文
1???，???加算金，滞纳金，拖欠款additional dues ，additional charge；arrears
2??????补助生产成本
3????(減價償却)折旧，摊提depreciation
4??????(減價償却基金)折旧基金depreciation fund
5?????(減價償却率)折旧率depreciation ratio
6??????(減價償却不足)折旧不足short-fall of depreciation 7?????(減價償却費)折旧费depreciation expense
8???????(減價償却費計算)折旧费计算，折旧费核算depreciation accounting
9??往来
10????(去來價格)交易价格transaction price
11????(去來件數)（股票）交易量marketings
12????(去來契約)交易合同transaction contract
13????(去來計定)往来账户current account
14???????????????
?
工程物资
15?????(建設假計定)在建工程账户 ，未完基建项目
账户
construction in process account
16??????????在建工程减值准备
17???? (決算分介)结账分录closing entries
18??????????????商品进销差价
19????（?? (口座) 户头，账户）结算户
20????????(固定資産再評價損)固定资产重估损失loss from revaluation of fixed assets 21???? (固定負債)固定负债fixed liability, long-term liability 22????(固定資産)固定资产 fixed assets
23????????(固定資産價値增殖)固定资产增值appreciation of fixed assets
24??????(固定資産計定)固定资产账户fixed assets account
25????????(固定資産課稅臺帳)固定资产税分类账property tax ledger
26????????(固定資産構成比率)固定资产构成比ratio of fixed assets to gross assets
27???????????????固定资产清理
28??????固定资产原价
29?????????固定资产减值准备
30????(課稅所得)课税所得， 应税所得taxable income
31??????(課稅所得稅額)应税所得税额tax liability
33???管理费用management expense
34?????(管理費豫算)管理费预算administrative budget
35??(罫線)分线（表示股市变动的）曲线
36????? ??? ???? ??委托贷款
37??(給料)工资，佣金，工钱
38??????(給料支給手票)工资支票pay check
39??????(給料支拂名簿)工资发放单pay roll
40??????(給料支拂手票工资支票，工资发放支票pay-check
41??基金
42????(期待利益)预期利益，预期利润expected profit
43????(基本原價)原价，生产成本prime cost
44??????累计折旧accumulated depreciation 45??????其他应交款
46???????其他应付款
47?????其他预收款项
48????，???其他应收款
49?????纳税通知单，纳税通知书notice of tax payment
50????(納入資本)实收资本（股本），缴入资本capital paid-in
51??????(納入資本計定)实缴资本账户
52?????(納入資本金)实缴资本
53???????(納入資本利益率)实收资本利润率return on paid-in capital 54??????，???，??低值易销品，耐久性消耗品
55???(勞務費劳务费，人工成本labor expense
56?????(勞務費豫算)人工成本预算labor budget
57?????(短期借入金)短期债务，流动债务 ，短期借
款
short-term debt
58??????短期投资
59???????????短期投资跌价准备
60?????(當期純利益)本年利润，本期纯利net profit current year
61????本年利润
62??贷方
63?????(貸損充當金)坏账准备，坏帐备抵allowance for bad debts
64????(對替手票)转帐支票transfer check
65???? (對替傳票)转账凭证transfer slip
66???????预付大型设备款
67??加
68??(買入)物资采购
69????(買入價格)采购价格 ，进货价
70????(買入減資)买进减资reduction by purchase
71??????(買入見積送狀)形式发票pro forma invoice
72?????(買入計算書)代购清单，买进账户indent note, account bought
73???(賣出額)主营业务收入，销售额sales
74????????(賣出額經常利益率)经常收益对销售额比率ordinary income to sales
75????????(賣出額極大化假說)销售额最大化假说sales maximization principle
76???????(賣出額百分率法)销售额百分率法percent of sales method
77???????(賣出額純利益率)净益与净销比率ratio of net profit to net sales 78????(賣出原價)主营业务成本，销售成本cost of selling
79????(賣出原價)销货成本（主营业务成本）cost of selling
80????(賣出債權)应收账款account receivable
81????????(賣出債權擔保貸出)应收账款担保贷款account receivable loan
82???????(賣出債權代理業)代理理财 ，代理融通factoring
83???????????(賣出債權對
買入債權比率)
应收账款与应付账款比率receivables to payables
84???????????(賣出債權對
買入債務比率)
应收账款与应付账款比率receivables to payables
85??????(賣出債權比率)应收账款比率ratio of selling credit to inventories 86?????(賣出總利益)主营业务利润，销售毛利gross margin
87??????(賣出總利益率)毛利对销售净额比率ratio of gross profit to net sales
88????(無形資産)无形资产， 非物质资产intangible assets
89?????：??? (配當金)应收股利：红利，股息
90????(未收利子)应收利息 ，应收未收利息interest accrued
91?????应付工资
92??????(未支給配當金)应付股利，未付股息unpaid dividend
93??????应付福利费
94?????(未支給費用)应计费用，预提费用accrued expense, charge forward
95?????应缴税金，拖欠税款accrued tax
96????????未分配利润，留存盈余unappropriated earned surplus
97???，???自制半成品
98??? ??赋课税金
99?????(法定積立金)法定盈余公积，法定准备金legal reserve
100????报复关税Retaliatory Tar，retaliation duty
101????????(附加稅免稅事業
者)
附加税免税业主
102???(附加稅)附加税，增值税surtax
103?????(附加稅還給)附加税退税drawback of additional tariff 104?????? (賦課徵收租稅)即时征收税tax of immediate collection 105??负债
106??分类（账）
107????? (分介日記帳)分录流水帐，分录日记帐journal daily book
108???分类帐
109????（分割納付）分期缴纳，分期付款divided payment
110??????保密义务
111?????????接受损益非现金资产准备
112??减
113???商业
114??，??商品
115???(先給金)预付账款，预付款prepayment, advance 116????(先給費用)预付费用prepaid expenses 117???(先受金)预收帐款advance received
118????????? (成長型株式投資
信託)
增长型股票投资信托growth stock investment trust
119???税金
120????补缴税金
121???? (稅金移延)递延税款，递延税捐tax deferral
122????追缴税金
123???报告会,讨论会seminar
124??税收
125???所得税，收入税income tax
126?????(所得稅控除)所得税抵免，所得税抵减income tax deduction
127?????(損益計算書)利润表，损益表profit and loss statement
128???????(損益計算書計定)损益表账户account of profit and loss statement 129???????(損益計算書分析)财务报表分析，损益表分析analys is of financial statement
130???????????代销商品款
131??????受托代销商品
132??数字
133????????(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 money
134????信用卡
135????(額面發行)平价发行，按面值发行par issue
136??，??应收票据bill
137????，?????待摊费用Deferred Expenses 138???营业费用
139?????(營業外收入)营业外收入，非营业收入non-operating income
140?????营业外支出
141????营业利润，营业收入operating income
142???????流动资本利润率ratio of profit operating capital)
143???(豫受金)预收款项deposit received account, money collected in advance
144???(完製品)产成品，制成品finished goods 145???? (外部負債)对外负债external debt
146?????(外上買入金)应付账款account payable, outstanding balance of credit purchase
147????????(外上買入金廻轉率)应付账款周转率accounts payable turnover
148?????(外上賣出金)应收帐款account receivable
149????(外資誘致)吸引外资，引入外资host
150????(外資誘致)引入外资host
151?????外币资本折算差额
152??????应付优先股利
153??(元金)本金
154????原材料
155????????????委托加工物资
156??????委托代销商品
157???? (流動負債)短期债务current liability
158???????流动资产比率liquid asset
159????流动资产current assets
160????银行利率，银行利息bank rate
161????银行票据 ，银行汇票 ，本票bank bill
162??????银行贴现bank discount
163????(銀行預金)银行存款bank deposit
164??????(銀行預金分析)银行存款分析analysis of deposits of banks
165???????(銀行預金日記帳)银行存款日记账，银行存款流水
账
bank deposit journal
166??????(銀行預金殘高)银行结余，银行存款余额balance at the bank
167??????(銀行預金證書)银行存款证，银行存款单bank deposit certificate
168?????????银行自有资本比率owner's capital ratio of a banker 169????递延资产，延期资产deferred assets
170?????????????
171??????????利润归还投资
172?????(利益金處分)利润分配disposition of profit
173?????(利益剩餘金)利润盈余 ，盈余公积 earned surplus
174???????(利益剩餘金處分)利润盈余处分earned surplus disposal
175??????????(利益剩餘金處
分計算書)
留存收益表statement of retained earnings
176????利润总额
177??利贳
178???(印紙稅)印花税stamp tax
179?????(任意積立金)任意盈余公积，自愿准备voluntary reserve 180??(入金）资金到位
181???? (入金傳票)收款凭证，收款传票receipt slip
182????????财务费用
183?????私人支票 ，个人支票，本票banker's check 184??资本
185?????(資本剩餘金)资本盈余金
186?? ??所有者权益
187????资本公积（上
188???资本金
189????? (資本剩餘金)资本盈余金capital surplus
190???????? (資本剩餘金計算
書)
资本盈余表capital surplus statement
191??????? (資本剩餘金配當)资本盈余股利consent dividend
192?????资本公积金capital reserve，capital surplus reserve 193????? [資本準備金]资本准备金capital reserve
194??资产
195?????(資產負債表)资产负债表，借贷对照表statement of assets and liabilities
196????资产重组
197?????????长期投资减値准备
198???? (自進申告)自动申报voluntary declaration of tax
199?????? (自進申告納稅)自动申报纳税voluntary declaration and paying of tax 200??????? (子會社株式投資)对子公司股份投资investment to subsidiary
201??????长期股权投资
202????? (長期借入金长期贷款 ，长期负债long-term loan
203??????长期债权投资
204????长期投资
205????存货
206?????????存货跌价准备
207???，?? ??库存商品
208?????材料成本差异
209??? (財務費)财务费用，财务开支financial expense
210??? ，???? (財務費用)财务费用financial expense
211???? (財務諸表)财务报表financial statement
212?????? (財務諸表監查)财务报表审计financial statement audit
213????????? (財務諸表附屬明
細表)
财务报表附表supplementary schedule
214?????? (財務諸表分析)财务报表分析analysis of financial statement
215??????(前期損益修正)以前年度损益调整，前期损益调
整
prior period adjustment
216??凭证
217??章程
218??????????应收补贴款
219????工业
220????(製造原價)制造成本，生产成本cost
221???????(製造原價明細書)制造成本报告，制造成本清单factory cost report 222????税收征收
223??股票
224???? (株式投資)股票投资stock investment
225?????? (株式投資基金)股票投资基金equity fund
226?????? (株式投資信託)股票投资信托stock investment trust 227???准备金reserve
228??????(準備金充當額)准备金分配appropriation of reserves 229????原始凭证
230????应付票据bills payable
231???????应付票据簿notes payable book
232??????基本生产成本
233??征收
234?????????（??? (剩馀
金））
未分配利润盈余 surplus
235??借方
236????(借邊計定)借项账户 ，借方账目
237????(借邊記入)借方分录debit entry
238????(借邊殘高)借方余额debtor balance
239???开办费
240??债券
241???债券面值face value of a bond) 242????债权投资investment bond
243????????可供分配的利润
244?????(總計定元帳)总帐，总分类账general ledger
245???总费用total cost
246????(總費用率)总成本率， 总费用率all-in cost
247????? [蓄積剩餘金]累计盈余，累计公积accumulation surplus 248???????出入境管理局
249???(充當金)专款，拔款， 公积allowance, reserve 250?????(充當金不足)准备金不足reserve deficiency 251??,（??）逗点，句点comma
252?????????长期投资减值准备
253?????已归还投资
254???(販賣費)销售成本marketing expense
255?????(販賣費豫算)销售经费预算selling expenses budget
256?????减值准备
257??????分期收款发出商品
258????(割引發行)债券折价，折价发行discount issue
259????(割增發行)债券益加，溢价发行issue at a premium
260??现金
261??????接受现金损赠
262???可兑换债券，银行券，银行汇票Bill of Exchange （BE)
263???(會社債)公司债券debenture
264?????(會社債金利)公司债利率interest on corporate debenture 265????(會社債務)公司债务company liability
266?????(會社債發行)公司债发行，发行公司债conversion issue
267??????(會社債收益率)公司债收益率earning rate of debenture
268???????(會社債信用等級)公司债信用等级credit rating of a corporate bond