대차대조표(보고식) BALANCE SHEETS(REPORT FORM)

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대차대조표(보고식) BALANCE SHEETS(REPORT FORM) 



자 산 Assets 

I. 유동자산 I. CURRENT ASSETS 

(1) 당좌자산 (1) Quick assets 

1. 현금 및 현금등가물
1. Cash and cash equivalents 

2. 단기금융상품
2. Short-term financial instrument 

3. 유가증권 3. Marketable securities 

4. 매출채권 4. Trade receivables 

대손충당금 Allowance for bad debts 

5. 단기대여금 5. Short-term loans 

대손충당금 Allowance for bad debts 

6. .......... 6. .......... 


(2). 재고자산 (2). Inventories 

1. 상품 1. Merchandise 

2. 제품 2. Finished goods 

3. 반제품 3. Semi-finished goods 

4. 재공품 4. Work-in process 

5. 원재료 5. Raw materials 

6. 저장품 6. Supplies 

7. .......... 7. .......... 


II. 고정자산 II. NON-CURRENT ASSETS 

(1) 투자자산 (1) Investments 

1. 장기금융상품
1. Long-term financial instruments 

2. 투자유가증권 2. Marketable securities 

3. 장기대여금 3. Long-term loans 

대손충당금 Allowance for bad debts 

4. 장기성매출채권
4. Long-term trade receivables 

현재가치할인차금
Present value discount account 

대손충당금 Allowance for bad debts 

5. 투자부동산 5. Investment real estates 

6. 보증금 6. Guarantee deposits 

7. 이연법인세차
7. Deferred income tax debits 

8. .......... 8. .......... 


(2) 유형자산 (2) Tangible assets 

1. 토지 1. Land 

2. 건물 2. Buildings 

감가상각누계액
Accumulated depreciation 

3. 구축물 3. Structures 

감가상각누계액
Accumulated depreciation 

4. 기계장치 4. Machinery 

감가상각누계액
Accumulated depreciation 

5. 선박 5. Ships 

감가상각누계액
Accumulated depreciation 

6. 차량운반구
6. Vehicles and transportation equipment 

감가상각누계액
Accumulated depreciation 

7. 건설중인자산
7. Construction in-progress 

8. .......... 8. .......... 


(3) 무형자산 (3) Intangible assets 

1. 영업권 1. Goodwill 

2. 산업재산권
2. Intellectual proprietary rights 

3. 광업권 3. Mining rights 

4. 어업권 4. Fishing rights 

5. 차지권 5. Land use rights 

6. 창업비 6. Organization costs 

7. 개발비 7. Pre-operating costs 

8. .......... 8. .......... 


자산총계 TOTAL ASSETS