손익계산서 계정 상세 내역 (Income Statement Details)
손익계산서 계정 상세 내역
(Income Statement Details)
(Income Statement Details)
# 손익계산서 구조
1. 수익(매출액)(Sales)
2. 매출원가(Cost Of Good Solds)
3. 매출총이익(Gross Profit)
4. 판매비와 관리비
(Selling And Administrative Expenses)
(Selling And Administrative Expenses)
5. 영업이익(또는 손실)(Operating Income)
6. 영업외수익(Non-Operating Income)
7. 영업외비용(Non-Operating Expense)
8. 법인세비용(법인세) 차감전 순이익
(Income Before Income Taxes)
(Income Before Income Taxes)
9. 법인세 비용(Income Tax Expense)
10. 당기순손익(Net Income)
□ 손익계산서 계정 상세
1. 수익(매출액)(Sales)
- 매출액(sales)
- 매출에누리(sales allowance)
- 매출환입(sales
return)
- 매출할인(sales
discount)
- 판매장려금
2. 매출원가(Cost Of Good Solds)
- 매출원가(cost of sales)
- 매입에누리(purchases allowance)
- 매입환출(purchases return)
- 매입할인(discounts on purchase)
3. 매출총이익(Gross Profit)
4. 판매비와 관리비
(Selling And Administrative Expenses)
(Selling And Administrative Expenses)
- 급여(allowance)
- 잡급(miscellaneous salaries)
- 퇴직급여(retirement allowance)
- 복리후생비(fringe benefit)
- 여비교통비(travel expenses)
- 접대비(entertainment expenses)
- 통신비(communication expense)
- 수도광열비(Electricity And Heating
Expenses)
- 세금과공과(taxes and dues)
- 임차료(rent)
- 수선비(repair charge)
- 보험료(premium)
- 차량유지비(vehicle maintenances)
- 교육훈련비(training expenses)
- 연구비(research and development)
- 경상개발비(Ordinary development
expenses)
- (국고보조금 및 정부출연금)
- 운반비(transportation cost)
- 도서인쇄비(book and print)
- 회의비
- 포장비(packing cost)
- 사무용품비(office supplies expenses)
- 소모품비(consumable expenses)
- 지급수수료(commission and public charge)
- 외주비(outsourcing cost)
- 감가상각비(depreciation)
- 무형자산상각비(amortization on intangible
asset)
- 보관료(storage cost)
- 광고선전비(promotion cost)
- 판매수수료(sales commission)
- 대손상각비(bad debt expense)
- 수출제비용(export charges)
- 견본비(samples expenses)
- 운용리스료(lease expenses)
- 잡비(miscellaneous expense)
5. 영업이익(또는 손실)(Operating Income)
6. 영업외수익(Non-Operating Income)
- 이자수익(interest income)
- 배당금수익(dividend income)
- 수입임대료(rental revenues)
- 단기매매증권처분이익
- 단기매매증권평가이익
- 외환차익(Gain On Exchange of
Foreign Currency)
- 외환환산차익(Gain On Translation of
Foreign Currency)
- 지분법(적용투자주식)이익
- 대손충당금환입
(recovery of allowance for doubtful accounts)
(recovery of allowance for doubtful accounts)
- 원가차익
- 유가증권평가이익
(gain on disposition of marketable securities)
(gain on disposition of marketable securities)
- 매도가능증권 손상차손환입
- 만기보유증권 손상차손환입
- 지분법적용투자주식 손상차손환입
- 매도가능증권처분이익
- 지분법적용투자주식처분이익
- 파생상품 거래이익
- 파생상품 평가이익
- 유형자산처분이익
(gain on disposition of investment, PPE, intangible assets)
(gain on disposition of investment, PPE, intangible assets)
- 사채상환이익(gain on bond retirement)
- 자산수증이익(gain from assets
contributed)
- 채무면제이익
(gain on exemption of debt, gain on condoned liabilities)
(gain on exemption of debt, gain on condoned liabilities)
- 보험차익(Gain on insurance
settlement)
- 잡이익(miscellaneous income)
- 전기오류슈정이익(gain on perior period
error correction)
7. 영업외비용(Non-Operating Expense)
- 이자비용(interest expense)
- 기타의 대손상각비(other bad debts
expense)
- 원가차손
- 단기매매증권처분손실
- 단기매매증권평가손실
- 재고자산 감모손실(inventory
obsolescence)
- 외환차손(loss on exchange of
foreign currency)
- 외화환산손실(loss on translation of
foreign currency)
- 기부금(donations)
- 지분법(적용투자주식)손실
- 매도가능증권 손상차손
- 만기보유증권 손상차손
- 지분법적용투자주식 손상차손
- 매도가능증권처분손실
- 만기보유증권처분손실
- 지분법적용투자주식처분손실
- 유형자산 손상차손
(loss on disposition of tangible assets)
- 무형자산 손상차손
(loss on disposition of intangible assets)
(loss on disposition of tangible assets)
- 무형자산 손상차손
(loss on disposition of intangible assets)
- 유형자산처분손실
(loss on disposition of investment, PPE, intangible assets)
(loss on disposition of investment, PPE, intangible assets)
- 파생상품 거래손실
- 파생상품 평가손실
- 사채상환손실(loss on bond retirement)
- 재해손실(casualty losses)
- 잡손실(miscellaneous loss)
8. 법인세비용(법인세) 차감전 순이익
(Income Before Income Taxes)
(Income Before Income Taxes)
9. 법인세 비용(Income
Tax Expense)
10. 당기순손익(Net Income)
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