일반기업회계기준 재무제표 영문양식

한국회계기준원 조사연구실

2014. 5. 20.

이 양식은 회계기준이용자들의 편의를 위해 일반기업회계기준 제2장 ‘재무제표의 작성과 표시 Ⅰ’의 적용사례 중 ‘사례 1 재무제표 양식’을 영문으로 번역한 것입니다. 이 양식은 회계기준이용자들이 일반기업회계기준에 따라 작성된 재무제표를 영문으로 변환하는 등의 경우에 참고자료로 이용할 수 있습니다. 그러나 이 양식 자체가 회계기준의 일부를 구성하는 것은 아니므로 영문재무제표가 작성되는 경우 반드시 이에 따를 것이 요구되는 것은 아닙니다.

Illustrative example: English version of financial statements

⑴ Statement of financial position

Statement of Financial Position

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As of December 31, 20XX and 20XX

Company name                                            (Unit：won)

Account		Current			Prior
Assets Current assets Quick assets Cash and cash equivalents Short-term investments Trade receivables Prepaid expenses Deferred tax assets ...... Inventories Finished goods Work in progress Raw materials ...... Non-current assets Investments Investment property Long-term securities Investments accounted for using equity method ...... Property, plant and equipment Land Plants (-) Accumulated depreciation Construction in progress ...... Intangible assets Goodwill Industrial property rights Development ...... Other non-current assets Deferred tax assets ......		××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× （×××） ××× ××× ××× ××× ××× ××× ××× ×××	××× ××× ××× ××× ××× ××× ××× ×××		××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× （×××） ××× ××× ××× ××× ××× ××× ××× ×××	××× ××× ××× ××× ××× ××× ××× ×××
Total			×××			×××

Liabilities Current liabilities Short-term borrowings Trade payables Current tax liabilities Accruals Deferred tax liabilities ...... Non-current liabilities Bonds Bonds with warrants Convertible bonds Non-current borrowings Post-employment benefit obligations Long-term warranty provision Deferred tax liabilities ......		××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ×××	××× ×××		××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ×××	××× ×××
Sub-total			×××			×××
Account		Current			Prior
Equity Share Capital Ordinary shares Preference shares Capital surplus Share premium ...... Capital adjustments Treasury shares ...... Accumulated other comprehensive income Gain(loss) on remeasurement of available-for-sale securities Exchange differences on translating foreign operations Gain(loss) on remeasurement of derivatives for cash flow hedges ...... Retained earnings Legal reserve Voluntary reserve Unappropriated retained earnings		××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ×××	××× ××× ××× ××× ×××		××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ×××	××× ××× ××× ××× ×××
Sub-total			×××			×××
Total			×××			×××

⑵ Statement of profit or loss (where there is profit or loss incurred from discontinued operations)

Statement of profit or loss

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For the years ended

December 31, 20XX and 20XX

Company name                                            (Unit：won)

Account			Current				Prior
Revenue Cost of sales Beginning inventory Purchase (or production) Ending inventory				××× ××× （×××）	××× ×××	××× ××× （×××）		××× ×××
Gross profit(loss) Selling and administrative expenses Salaries Post-employment benefits Fringe benefits Rent expense Entertainment expense Depreciation Amortization Taxes and dues Advertising Research Ordinary development Bad debt expense ......				××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ×××	××× ×××	××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ×××		××× ×××
Profit(loss) from operating activities Non-operating income Interest income Dividend income Rental income Gain on disposal of short-term investments Gain on remeasurement of short-term investments Gain from foreign exchange differences on settlement Gain from foreign exchange differences on translation Gain on investments accounted for using equity method Reversal of impairment loss on long-term securities Gain on disposal of property, plant and equipment Gain on redemption of bonds Gain on prior period error corrections ......				××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ×××	××× ×××	××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ×××		××× ×××

Non-operating expenses Interest expense Other bad debt expense Loss on disposal of short-term investments Loss on remeasurement of short-term investments Inventory loss Loss from foreign exchange differences on settlement Loss from foreign exchange differences on translation Donations Loss on investments accounted for using equity method Impairment loss on long-term securities Loss on disposal of property, plant and equipment Loss on redemption of bonds Loss on prior period error corrections ......	××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ×××	×××		××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ×××	×××
Profit(loss) before tax from continuing operations Tax expense(income), continuing operations		××× ×××			××× ×××
Profit(loss) from continuing operations Profit(loss) from discontinued operations (tax effects: ×××)		××× ×××			××× ×××
Profit(loss)		×××			×××

⑶ Statement of profit or loss (where there is no profit or loss incurred from discontinued operations)

Statement of profit or loss

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For the years ended

December 31, 20XX and 20XX

Company name                                            (Unit：won)

Account			Current				Prior
Revenue Cost of sales Beginning inventory Purchase (or production) Ending inventory				××× ××× （×××）	××× ×××	××× ××× （×××）		××× ×××
Gross profit(loss) Selling and administrative expenses Salaries Post-employment benefits Fringe benefits Rent expense Entertainment expense Depreciation Amortization Taxes and dues Advertising Research Ordinary development Bad debt expense ......				××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ×××	××× ×××	××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ×××		××× ×××
Profit(loss) from operating activities Non-operating income Interest income Dividend income Rental income Gain on disposal of short-term investments Gain on remeasurement of short-term investments Gain from foreign exchange differences on settlement Gain from foreign exchange differences on translation Gain on investments accounted for using equity method Reversal of impairment loss on long-term securities Gain on disposal of property, plant and equipment Gain on redemption of bonds Gain on prior period error corrections ......				××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ×××	××× ×××	××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ×××		××× ×××

Non-operating expenses Interest expense Other bad debt expense Loss on disposal of short-term investments Loss on remeasurement of short-term investments Inventory loss Loss from foreign exchange differences on settlement Loss from foreign exchange differences on translation Donations Loss on investments accounted for using equity method Impairment loss on long-term securities Loss on disposal of property, plant and equipment Loss on redemption of bonds Loss on prior period error corrections ......	××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ×××	×××		××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ×××	×××
Profit(loss) before tax Tax expense(income)		××× ×××			××× ×××
Profit(loss)		×××			×××

⑷ Statement of cash flows(direct method)

Statement of cash flows

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For the years ended

December 31, 20XX and 20XX

Company name                                           (Unit：won)

Account		Current			Prior
Cash flows from operating activities Cash receipts from customers Cash paid to suppliers and employees Interest received Dividend received Interest paid Income taxes paid Cash flows from investing activities Cash inflows from investing activities: Disposal of short-term investments Disposal of securities Disposal of land Cash outflows from investing activities: Short-term loans made to others Purchase of short-term investments Purchase of securities Purchase of land Capitalized development expenditure Cash flows from financing activities Cash inflows from financing activities: Short-term borrowings Issuing bonds Issuing ordinary shares Cash outflows from financing activities: Repayments of short-term borrowings Redemption of bonds Reduction of issued capital		××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ×××	××× ××× ×××		××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ×××	××× ××× ×××
Net increase in cash and cash equivalents			×××			×××
Cash and cash equivalents at beginning of period			×××			×××
Cash and cash equivalents at end of period			×××			×××

⑸ Statement of cash flows(indirect method)

Statement of cash flows

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For the years ended

December 31, 20XX and 20XX

Company name                                           (Unit：won)

Account		Current			Prior
Cash flows from operating activities Profit(loss) Addition of expenses not involving cash outflows: Depreciation Post-employment benefits Deduction of incomes not involving cash inflows: Gain on redemption of bonds Changes in assets and liabilities resulting from operating activities: Decrease(increase) in inventories Decrease(increase) in trade receivables Decrease(increase) in deferred tax assets Increase(decrease) in trade payables Increase(decrease) in current tax liabilities Increase(decrease) in deferred tax liabilities Cash flows from investing activities Cash inflows from investing activities: Disposal of short-term investments Disposal of securities Disposal of land Cash outflows from investing activities: Short-term loans made to others Purchase of short-term investments Purchase of securities Purchase of land Capitalized development expenditure Cash flows from financing activities Cash inflows from financing activities: Short-term borrowings Issuing bonds Issuing ordinary shares Cash outflows from financing activities: Repayments of short-term borrowings Redemption of bonds Reduction of issued capital		××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ×××	××× ××× ×××		××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ××× ×××	××× ××× ×××
Net increase in cash and cash equivalents			×××			×××
Cash and cash equivalents at beginning of period			×××			×××
Cash and cash equivalents at end of period			×××			×××

⑹ Statement of changes in equity

Statement of changes in equity

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For the years ended

December 31, 20XX and 20XX

Company name                                            (Unit：won)

Account		Issued Capital		Capital reserve		Capital adjust- ments		Acc. other comprehen-sive income		Retained earnings		Total
20××.×.×		×××		×××		×××		×××		×××		×××
Cumulative effects of accounting policy change		(×××)		(×××)		(×××)		(×××)		(×××)		(×××)
Corrections of prior period errors		(×××)		(×××)		(×××)		(×××)		(×××)		(×××)
Adjusted equity		×××		×××		×××		×××		×××		×××
Annual dividends										(×××)		(×××)
Retained earnings after appropriations										×××		×××
Interim dividends										(×××)		(×××)
Issue of capital (reduction of issued capital)		×××		×××								×××
Profit(loss)										×××		×××
Purchase of treasury shares						(×××)						(×××)
Exchange differences on translating foreign operations								(×××)				(×××)
20××.×.×		×××		×××		×××		×××		×××		×××
20××.×.×		×××		×××		×××		×××		×××		×××
Cumulative effects of accounting policy change		(×××)		(×××)		(×××)		(×××)		(×××)		(×××)
Corrections of prior period errors		(×××)		(×××)		(×××)		(×××)		(×××)		(×××)
Adjusted equity		×××		×××		×××		×××		×××		×××
Annual dividends										(×××)		(×××)
Retained earnings after appropriations										×××		×××
Interim dividends										(×××)		(×××)
Issue of capital (reduction of issued capital)		×××		×××								×××
Profit(loss)										×××		×××
Purchase of treasury shares						(×××)						(×××)
Remeasurement of available-for-sale securities								×××				×××
20××.×.×		×××		×××		×××		×××		×××		×××

⑺ Statement of comprehensive income(footnote)

Statement of comprehensive income

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For the years ended

December 31, 20XX and 20XX

Company name                                            (Unit：won)

Account		Current				Prior
Profit(loss)				×××				×××
Cumulative effects of accounting policy change(*)				×××				×××
Other comprehensive income				×××				×××
Gain(loss) on remeasurement of available-for-sale securities (tax effect: ×××)
Exchange differences on translating foreign operations (tax effect: ×××)
Gain(loss) on remeasurement of derivatives for cash flow hedges (tax effect: ×××)
......
Total comprehensive income				×××				×××

(*) In case that a corresponding adjustment due to a change in accounting policy is recognized as part of the beginning balance of retained earnings rather than a change in accounting policy being applied retrospectively.

⑻ Statement of appropriations of retained earnings

Statement of appropriations of retained earnings

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For the years ended

December 31, 20XX and 20XX

Dates of appropriations

20XX.XX.XX and 20XX.XX.XX

Company name                                            (Unit：won)

Account		Current			Prior
Retained earnings before appropriations			×××			×××
Unappropriated retained earnings carried over from prior period		×××			×××
Cumulative effects of accounting policy change		-			×××
Corrections of prior period errors		-			×××
Interim dividends		×××			×××
Profit(loss)		×××			×××
Transfer from voluntary reserves			×××			×××
Reserve for XXX		×××			×××
Reserve for XXX		×××			×××
Total			×××			×××
Appropriations of retained earnings			×××			×××
Legal reserve		×××			×××
Other statutory reserves		×××			×××
Amortization of discounts on stock issuance		×××			×××
Dividends		×××			×××
Cash dividends per share
Ordinary: current ××(%)
prior ××(%)
Preference: current ××(%)
prior ××(%)
Stock dividends per share
Ordinary: current ××(%)
prior ××(%)
Preference: current ××(%)
prior ××(%)
Reserve for business expansion		×××			×××
Reserve for sinking funds		×××			×××
......		×××			×××
Unappropriated retained earnings to be carried over to subsequent period			×××			×××

⑼ Statement of disposition of deficit

Statement of disposition of deficit

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For the years ended

December 31, 20XX and 20XX

Dates of disposition

20XX.XX.XX and 20XX.XX.XX

Company name                                            (Unit：won)

Account		Current			Prior
Accumulated deficit before disposition			×××			×××
Unappropriated retained earnings carried over from prior period		×××			×××
Cumulative effects of accounting policy change		-			×××
Corrections of prior period errors		-			×××
Interim dividends		×××			×××
Profit(loss)		×××			×××
Disposition			×××			×××
Transfer from voluntary reserves		×××			×××
Transfer from legal reserves		×××			×××
Transfer from capital reserves		×××			×××
Undisposed accumulated deficit carried over to subsequent period			×××			×××