"´ëÂ÷´ëÁ¶Ç¥ "(À¸)·Î °Ë»öÇϽŠ¼½ÄÀ» 41°Ç ã¾Ò½À´Ï´Ù.
Ä«Å×°í¸®
´ëÂ÷´ëÁ¶Ç¥ (statement of financial position, Óèó¨ÓßðÎøú)
ƯÁ¤½ÃÁ¡ ÇöÀç ±â¾÷ÀÌ º¸À¯ÇÏ°í ÀÖ´Â ÀÚ»ê(°æÁ¦Àû ÀÚ¿ø)°ú ºÎä(°æÁ¦Àû Àǹ«), ÀÚº»ÀÇ Àܾ׿¡ ´ëÇÑ
¼½Ä ±¸¼ºÇ׸ñ : °ø±ÞÀÚ, °ø±Þ¹Þ´Â ÀÚ, »óÈ£, ¼º¸í, »ç¾÷ÀåÁÖ¼Ò, ¾÷ÅÂ, Á¾¸ñ, °Å·¡ÀÏÀÚ, °ø±Þ°¡¾×, ¼¼¾×, °Å·¡Ç°¸ñ µî
°áÇÕ ´ëÂ÷´ëÁ¶Ç¥ (combined balance sheet, Ì¿ùê Óèó¨ÓßðÎøú)
±â¾÷ÀÇ ÀçÁ¤»óŸ¦ ÆľÇÇÒ ¼ö ÀÖµµ·Ï Çϱâ À§ÇÏ¿© ÀÛ¼ºÇÏ´Â ¹®¼.
¼½Ä ±¸¼ºÇ׸ñ : °ú¸ñ, Á¦x(´ç)±â, Á¦x(Àü)±â
¿µ¹® ´ëÂ÷´ëÁ¶Ç¥ (english balance sheet, çÈÙþ Óèó¨ÓßðÎøú)
±â¾÷ÀÇ À繫 »óŸ¦ ¿µ¹®À¸·Î ÀÛ¼ºÇÑ ¹®¼.
¼½Ä ±¸¼ºÇ׸ñ : ASSETS, CURRENT ASSETS, Quick assets, Cash and cash equivalents, Marketable securities, Trade receivables, Allowance for bad debts, Tangible assets, Intangible assets, LIABILITIES, CURRENT LIABILITIES, Trade payables, Short-term borrowings, TOTAL STOCK HOLDERS, EQUITY TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY
¿ùº° ´ëÂ÷´ëÁ¶Ç¥ (monthly balance sheet, êÅܬ Óèó¨ÓßðÎøú)
´ëÂ÷´ëÁ¶ ÇöȲÀ» ¿ùº°·Î ±âÀçÇÑ ¹®¼.
¼½Ä ±¸¼ºÇ׸ñ : ¿ù, ½ÇÀû, Àü¿ù°úÀÇ Â÷, ´ç±â¿¹»ó, Â÷ÀÌÀÌÀ¯, À¯µ¿ÀÚ»ê, Çö±Ý¿¹±Ý, ¿Ü»ó¸ÅÃâ±Ý, Àç°íÀÚ»ê, À¯Çü°íÁ¤ÀÚ»ê, ¹«Çü°íÁ¤ÀÚ»ê, À¯µ¿ºÎä, Áö±Þ乫, ´Ü±âÂ÷ÀÔ±Ý, °íÁ¤ºÎä, Àå±âÂ÷ÀÔ±Ý, Ãæ´ç±Ý, ÀÚ±âÀÚº»
°³½Ã´ëÂ÷´ëÁ¶Ç¥ (balance sheet on opening ceremony, ËÒã·Óèó¨ÓßðÎøú)
»ç¾÷ÀÇ °³½Ã ½ÃÁ¡¿¡ ȸ»çÀÇ ÀÚ»ê, ºÎä, ÀÚº» »óŸ¦ Ç¥½ÃÇϱâ À§ÇØ ÀÛ¼ºÇÏ´Â ´ëÂ÷´ëÁ¶Ç¥ ¼½Ä.
¼½Ä ±¸¼ºÇ׸ñ : ȸ»ç¸í, °ú¸ñ(ÀÚ»ê, ÀÚ»êÃÑ°è, ºÎä, ºÎäÃÑ°è, ÀÚº», ÀÚº»ÃÑ°è, ºÎä¿Í ÀÚº»ÃÑ°è), Á¦1±â, ±Ý¾×
ÃßÁ¤´ëÂ÷´ëÁ¶Ç¥ (estimated balance sheet, õÏïÒÓèó¨ÓßðÎøú)
±â¾÷ÀÇ Çö À繫 »óŸ¦ ÃßÁ¤ÇÑ °á°ú¸¦ ±â·ÏÇÑ ¼½Ä.
À繫Á¦Ç¥È®Àμ (financial statements confirmation, î¯Ùâð³øúü¬ìãßö)
¿øº»ÀÇ À繫Á¦Ç¥¿Í ³»¿ëÀÌ µ¿ÀÏÇÔÀ» Áõ¸íÇϱâ À§ÇÑ ¼½Ä.
½Å¿ëÁ¶»çÇ¥ (credit investigation list, ãáéÄðàÞÛøú)
±â¾÷ÀÇ ½Å¿ë Á¤º¸¸¦ ±âÀçÇÑ Ç¥ Çü½ÄÀÇ ¹®¼.
¼½Ä ±¸¼ºÇ׸ñ : ¾÷ü °³¿ä, °æ¿µÁø ÇöȲ, ¿µ¾÷ ÇöȲ, ÃßÁ¤ À繫Á¦Ç¥, ÃßÁ¤ ´ëÂ÷´ëÁ¶Ç¥, µ¿¾÷°è ÇöȲ
À繫Á¦Ç¥¶õ ±â¾÷ÀÇ À繫 »óŸ¦ ±¸¼ºÇÏ´Â ÀÚ»ê, ºÎä, ÀÚº»¿¡ ´ëÇÑ Á¤º¸¸¦ Á¦°øÇϴ ȸ°è ÀåÇ¥ÀÌ´Ù.
¼½Ä ±¸¼ºÇ׸ñ : ȸ»ç¸í, ´ëÇ¥ÀÌ»ç, ¼³¸³ÀÏ, ȨÆäÀÌÁö, ´ëÇ¥ÀüÈ, »ç¾÷ÀÚµî·Ï¹øÈ£, ±â¾÷ÇüÅÂ, ÁÖ¿ä»ç¾÷, Á¾¾÷¿ø ¼ö, º»»ç ¼ÒÀçÁö, Ç׸ñ, ÀÚ»êÃÑ°è, ºÎäÃÑ°è, ÀÚº»ÃÑ°è, ºÎä ¹× ÀÚº»ÃÑ°è, Ç׸ñ, À¯µ¿ºñÀ², ºÎäºñÀ²
°íÁ¤ÀÚ»ê°ü¸®Ç¥ (fixed asset list, ͳïÒíÀߧη×âøú)
°íÁ¤Àڻ긶´Ù ºÎÂøÇØ ³õÀº Ç¥ Çü½ÄÀÇ ¹®¼.
¼½Ä ±¸¼ºÇ׸ñ : °ü¸®¹øÈ£, ÀÚ»ê¸íĪ, ¸ðµ¨¸í, ±¸ÀÔó, ¿¬¶ôó, ±¸ÀÔÀÏÀÚ, ³»¿ë³â¼ö, °ü¸®ÀÚ, ºñ°í
±â¾÷À繫Á¦Ç¥(Ðêåöî¯Ùâð³øú, company¡¯s financial statements)
±â¾÷À繫Á¦Ç¥¶õ ±â¾÷ÀÇ À繫 »óŸ¦ ³ªÅ¸³»´Â ¹®¼ÀÌ´Ù.
¼½Ä ±¸¼ºÇ׸ñ : ºÎ¼¸í, ÀÛ¼ºÀÚ, °èÁ¤Ç׸ñ, ±Ý¾×, ÇÕ°è
´ë¿©±Ý¸í¼¼¼ (lones specification, Óèæ¨ÑÑÙ¥á¬ßö)
±â¾÷ÀÌ ½Ã°£À» µÎ°í ȸ¼öÇÏ´Â ´ë¿©±ÝÀÇ ³»¿ëÀ» ÀûÀº ¹®¼.
¼½Ä ±¸¼ºÇ׸ñ : ±¸ºÐ, ±â¾÷¸í, ´ëÃâ±â°£, Àû¿ë, Àû¿ëÀÌÀÚ(%), ±Ý¾×, ºñ°í
°æ¸®¼½Ä (accounting form, Ìè×âßöãÒ)
°æ¸® ¾÷¹« 󸮿¡ »ç¿ëµÇ´Â °¢Á¾ ¹®¼.
¼½Ä ±¸¼ºÇ׸ñ : ÀÛ¼ºÀÚ, ÀÛ¼ºÀÏÀÚ, ³»¿ë, °áÀç¶õ
À繫Á¦Ç¥Áõ¸í¿ø (financial statements certificate, î¯Ùâð³øúñûÙ¥êÃ)
¿øº» À繫Á¦Ç¥¿Í µ¿ÀÏÇÑ ³»¿ëÀÓÀ» Áõ¸íÇϱâ À§ÇÑ ¼½Ä.
¼½Ä ±¸¼ºÇ׸ñ : ³³¼¼ÀÚ(»óÈ£ ¶Ç´Â ¸íĪ, ¼º¸í, ÁÖ¼Ò ¶Ç´Â °Å¼Ò, »ç¾÷ÀÚµî·Ï¹øÈ£, Áֹεî·Ï¹øÈ£, ÀüȹøÈ£, »ç¾÷ÀåÀüȹøÈ£), »ç¾÷Àå¼ÒÀçÁö, »ç¾÷ÀÇÁ¾·ù, ¿ëµµ, Áõ¸í¹Þ°íÀÚ ÇÏ´Â À繫Á¦Ç¥, ³¯Â¥, ½ÅûÀÎ
À繫Á¦Ç¥È®Àοø (financial statements confirmation, î¯Ùâð³øúü¬ìãêÃ)
¿øº»ÀÇ À繫Á¦Ç¥¿Í ³»¿ëÀÌ µ¿ÀÏÇÔÀ» Áõ¸íÇϱâ À§ÇÑ ¼½Ä.
ȸ°è¼½Ä (accounting form, üåͪßöãÒ)
ȸ°è¾÷¹« 󸮿¡ »ç¿ëµÇ´Â °¢Á¾ ¹®¼.
¼½Ä ±¸¼ºÇ׸ñ : ÀÛ¼ºÀÚ, ÀÛ¼ºÀÏÀÚ, ³»¿ë, °áÀç¶õ
À繫ÀçÇ¥¶õ ±â¾÷ÀÇ À繫 »óŸ¦ ³ªÅ¸³»´Â ¼½ÄÀÌ´Ù.
¼½Ä ±¸¼ºÇ׸ñ : ±â¾÷Á¤º¸, °æ¿µ½ÇÀû, ¼ÕÀÍ°è»ê¼, À繫ºñÀ²
¹ýÀμ³¸³½Å°í¼ (corporation establishment notice, ÛöìÑàâØ¡ãéͱßö)
¹ýÀÎ ±â°üÀÇ ¼³¸³À» ½Å°íÇϱâ À§ÇØ ÀÛ¼ºÇÏ´Â ¹®¼.
¼½Ä ±¸¼ºÇ׸ñ : ½Å°íÀÎ Á¤º¸, ½Å°í ³»¿ë, ÀÛ¼º ÀÏÀÚ
ÀÌÀÍÀ׿©±ÝóºÐ°è»ê¼(ì¦ìÌí¥æ®ÐÝô¥ÝÂͪߩßö)
ÀÌÀÍÀ׿©±ÝóºÐ°è»ê¼¶õ ±â¾÷ÀÇ ÀÌ¿ùÀÌÀÍÀ׿©±ÝÀÇ º¯µ¿ »çÇ×À» ³ªÅ¸³»´Â À繫Á¦Ç¥¸¦ ¸»ÇÑ´Ù.
¼½Ä ±¸¼ºÇ׸ñ : ±â°£, óºÐÈ®Á¤ÀÏ, ȸ»ç¸í, °ú¸ñ, ±Ý¾×