Korean Stocks Auto.xlsm

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1 Ⅰ. 매출액 I.Sales 1. 제품 1.Goods 2. 상품 2.Product 3. 수수료수익 3.Commission income 4. 주세등 4.Liquor taxes Ⅱ. 매출원가 II.Cost of Goods Sold 1. 제품매출원가 1.Cost of finished goods 가. 기초제품재고액 A.Beginning inventory of finished goods 나. 당기제품제조원가 B.Costs of goods manufactured 다. 기말제품재고액 C.Ending inventory of finished goods 2. 상품매출원가 D.Costs of goods sold Ⅲ. 매출총이익 ( 손실 ) III.Gross profits (Losses) Ⅳ. 판매비와관리비 IV.Selling, general and administrative expenses 1. 급여 1.Salary and Wage 2. 퇴직급여 2.Retirement benefits 3. 복리후생비 3.Fringe benefits 4. 여비교통비 4.Travel expense 5. 통신비 5.Communication expense 6. 수도광열비 6.Utility expense 7. 회의비 7.Meeting expense 8. 교육훈련비 8.Training expense 9. 도서인쇄비 9.Book expense 10. 세금과공과 10.Tax and dues 11. 임차료 11.Rental expense 12. 감가상각비 12.Depreciation 13. 무형자산상각비 13.Amortization on intangible assets 14. 수선비 14.Repair expense 15. 보험료 15.Insurance expense 16. 차량유지비 16.Vehicle maintenance expense 17. 접대비 17.Entertaining expense 18. 광고선전비 18.Advertising expense 19. 판매촉진비 19.Sales promotional expense 20. 소모품비 20.Consumables expense 21. 운반비 21.Transport expense 22. 해외시장개척비 22.Global market development expense 23. 시장조사비 23.Market-research expense 24. 지급수수료 24.Service fee 25. 대손상각비 25.Bad debt expense 26. 용역비 26.Other service fee 27. 기술개척비 27.Technology development expense 28. 잡비 28.Miscellaneous gains Ⅴ. 영업이익 ( 손실 ) V.Operating Profit (loss) Ⅵ. 영업외수익 VI.Non-operating revenue

2 1. 이자수익 1.Interest income 2. 배당금수익 2.Dividend Income 3. 임대료수익 3.Rental Income 4. 외환차익 4.Gain on foreign exchange 5. 외화환산이익 5.Gain on foreign currency transaction 6. 투자자산처분이익 6.Gain on disposition of investment 7. 지분법이익 7.Gain on equity method 8. 유형자산처분이익 8.Gain on disposition of tangible assets 9. 우발손실충당부채환입액 9.Transfer from provision for loss contingency 10. 대손충당금환입액 10.Transfer from bad debt provision 11. 잡이익 11.Miscellaneous gains Ⅶ. 영업외비용 VII.Non-Operating expense 1. 이자비용 1.Interest expense 2. 재고자산폐기손실 2.Loss on discontinuous inventory 3. 외환차손 3.Loss on foreign exchange 4. 외화환산손실 4.Loss on foreign exchange translation 5. 기부금 5.Donation 6. 투자자산처분손실 6.Loss on disposition of investment 7. 투자자산손상차손 7.Disposition of damaged investment 8. 유형자산처분손실 8.Loss on disposition of intangible assets 9. 유형자산손상차손 9.Impairment loss on intangible assets 10. 지분법손실 10.Loss using equity method 11. 우발손실충당부채전입액 11.Transfer to provision for loss contingency 12. 명예퇴직위로금 12.Early retirement bonus 13. 지급수수료 13.Service fee 14. 잡손실 14.Miscellaneous loss Ⅷ. 법인세비용차감전순이익 ( 손실 ) VIII.Income before income taxes Ⅸ. 법인세비용 IX.Income Tax Ⅹ. 당기순이익 ( 손실 ) X.Net Income XI. 주당손익 XI.Net Income per share 1. 기본주당순이익 ( 손실 ) 1.Basic EPS from continuing operation

3 Ⅰ. 영업활동으로인한현금흐름 I.Cash flow from operating activities 1. 당기순이익 ( 손실 ) 1.Net income 2. 현금의유출이없는비용등의가산 2.Adjustments for non-cash outflow activities 가. 퇴직급여 A.Retirement benefits 나. 감가상각비 B.Depreciation 다. 무형자산상각비 C.Amortization on intangible assets 라. 대손상각비 D.Amortization for credit loss 마. 이자비용 ( 사채할인발행차금상각 ) E.Interest expense (debentures discount write-off) 바. 기타의대손상각비 F. Other bad debt expense 사. 재고자산폐기손실 G.Loss on discontinuous inventory 아. 외화환산손실 H.Loss on foreign exchange translations 자. 투자자산처분손실 I.Loss on disposition of investment 차. 투자자산손상차손 J.Disposition of damaged investment 카. 유형자산처분손실 K.Loss on sales of tangible assets 타. 유형자산손상차손 L.Impairment loss on intangible assets 파. 지분법손실 M.Loss on equity method 하. 용기파손비 N.Bottle breakage expense 거. 우발손실충당부채전입액 O.Transfer to provision for loss contingency 3. 현금의유입이없는수익등의차감 3.Adjustments for non-business income 가. 외화환산이익 A.Gain on disposition of tangible assets 나. 지분법이익 B.Gain on equity method 다. 유형자산처분이익 C.Gain on disposition of tangible assets 라. 우발손실충당부채환입액 D.Transfer from provision for loss contingency 마. 대손충당금환입액 F.Transfer from bad debt provision 바. 우발손실충당부채환입액 G.Transfer from provision for loss contingency 사. 대손충당금환입액 H.Transfer from bad debt provision 4. 영업활동으로인한자산 부채의변동 4.Change of assets and liabilities from sale activities 가. 매출채권의감소 ( 증가 ) A.Change in trade receivables 나. 미수금의감소 ( 증가 ) B.Change in account receivables 다. 미수수익의감소 ( 증가 ) C.Change in accrued income 라. 선급금의감소 ( 증가 ) D.Change in advance payments 마. 선급비용의감소 ( 증가 ) E.Change in prepaid expenses 바. 선급주세의감소 ( 증가 ) F.Change in Prepaid liquor tax 사. 미수법인세환급액의감소 ( 증가 ) G.Change of other account refund of income tax 아. 기타의당좌자산의감소 ( 증가 ) H.Other quick assets 자. 재고자산의감소 ( 증가 ) I.Change in inventory 차. 이연법인세자산의감소 ( 증가 ) J.Change in deferred tax asset 카. 매입채무의증가 ( 감소 ) K.Change in accounts payable 타. 미지급금의증가 ( 감소 ) L.Change in other accounts payable 파. 선수금의증가 ( 감소 ) M.Change in down payment 하. 예수금의증가 ( 감소 ) N.Change in withholdings 거. 부가세예수금의증가 ( 감소 ) O.Change in Withholding tax 너. 미지급비용의증가 ( 감소 ) P.Change in accrued expenses

4 더. 미지급법인세의증가 ( 감소 ) Q.Change in accrued income tax 러. 수입보증금의증가 ( 감소 ) R.Change in deposits received 머. 기타의유동부채의증가 ( 감소 ) S.Change in other current liabilities 버. 관계회사퇴직급여충당부채의승계 T.Succession to provision of affiliated companies 서. 퇴직보험예치금의감소 ( 증가 ) U.Change in retirement insurance deposits 어. 국민연금전환금의감소 ( 증가 ) V.Change in transfer from national pension 저. 퇴직금의지급 W.Payment of retirement benefits Ⅱ. 투자활동으로인한현금흐름 II.Cash flows from investment activities 1. 투자활동으로인한현금유입액 1.Cash inflow from investment activities 가. 단기금융상품의감소 A.Decrease in short-term financial products 나. 단기투자증권의처분 B.Decrease in short-term investment 다. 장기금융상품의감소 C.Decrease in long-term financing commodities 라. 지분법적용투자주식의배당금수령 D.Investment dividends received using equity 마. 장기투자증권의감소 method E.Decrease in long-term investment stocks 바. 장기대여금의회수 F.Collection in long-term loans 사. 보증금의회수 G.Collection in deposit 아. 토지의처분 H.Proceeds from sale of land 자. 건물의처분 I.Proceeds from sale of building 차. 구축물의처분 J.Proceeds from sale of Structure 카. 기계장치의처분 K.Proceeds from sale of Machine 타. 차량운반구의처분 L.Proceeds from sale of Vehicle 파. 기타의유형자산의처분 M.Proceeds from sale of Other tangible assets 하. 용기의처분 N.Proceeds from sale of Tool 거. 건설중인자산의감소 O.Decrease in construction in-process 2. 투자활동으로인한현금유출액 2.Cash outflow from investing activities 가. 단기투자증권의취득 A.Increase in short-term investment 나. 장기금융상품의증가 B.Increase in long-term financial instruments 다. 지분법적용투자주식의취득 C.Purchase of investment stock using the equity 라. 장기투자증권의취득 method D.Purchase of Long-term investment stocks 마. 장기대여금의증가 E.Increase in long-term loans 바. 보증금의증가 F.Increase in deposits 사. 토지의취득 G.Purchases of land 아. 건물의취득 H.Purchases of building 자. 구축물의취득 I.Purchases of Structure 차. 기계장치의취득 J.Purchases of Machine 카. 차량운반구의취득 K.Purchases of Vehicle 타. 기타의유형자산의취득 L.Purchases of Other tangible assets 파. 용기의취득 M.Purchases of Tool 하. 건설중인자산의증가 N.Purchase of construction in-process 거. 산업재산권의취득 O.Purchases of Industrial property rights 너. 기타의무형자산의취득 P.Purchases of Other intangible assets Ⅲ. 재무활동으로인한현금흐름 III.Cash flows from financing activities 1. 재무활동으로인한현금유입액 1.Cash inflow from financing activities

5 가. 단기차입금의차입 A.Increase in short-term loans 나. 사채의발행 B.Issue debentures 다. 장기미지급금의증가 C.Increase in other long-term accounts payable 2. 재무활동으로인한현금유출액 2.Cash outflow from financing activities 가. 단기차입금의상환 A.Decrease in long-term liquidity loans 나. 사채의상환 B.Decrease in short-term loans 다. 사채발행비 C.Reduction of debentures 라. 유동성장기부채의상환 D.Repayment of liquidity debentures 마. 장기미지급금의상환 E.Expense for stock issue 바. 우발손실충당부채의지급 F.Acquisition of treasury stock 사. 자기주식의취득 G.Payment of dividends Ⅳ. 현금의증가 ( 감소 ) IV.Change in cash Ⅴ. 기초의현금 V.Cash and cash equivalents at beginning of year Ⅵ. 기말의현금 VI.Cash and cash equivalents at end of year

6 자산 Assets Ⅰ. 유동자산 I.Current assets (1) 당좌자산 (1)Quick assets 1. 현금및현금성자산 1.Cash and bank deposits 2. 단기투자증권 2.Short-term investments 3. 매출채권 3.Trade receivables 4. 대손충당금 4.Bad debt provision 5. 미수금 5.Outstanding amounts 6. 대손충당금 6.Bad debt provision 7. 미수수익 7.Accrued Income 8. 대손충당금 8.Bad debt provision 9. 선급금 9.Prepaid expenses 10. 선급비용 10.Prepaid expense 11. 선급주세 11.Prepaid liquor tax 12. 미수법인세환급액 12.Other account: refund of income tax 13. 유동성이연법인세자산 13.Liquidity deferred income tax assets 14. 기타의당좌자산 14. Other quick assets 15. 대손충당금 15.Bad debt provision (2) 재고자산 (2) Inventory 1. 상품 1. Product 2. 제품 2. Goods 3. 반제품 3. Semi-finished goods 4. 재공품 4. Work in process 5. 원재료 5. Raw materials 6. 저장품 6. Stored goods 7. 미착원료 7. Raw materials in transit Ⅱ. 비유동자산 II.Non-liquid assets (1) 투자자산 (1)Investment assets 1. 장기금융상품 1.Long-term financial products 2. 지분법적용투자주식 2.Investment stock using equity method 3. 장기투자증권 3. Long-term investment stocks 4. 장기대여금 4. Long-term loans 5. 대손충당금 5.Bad debt provision 6. 기타의투자자산 (2) 유형자산 (2)Tangible assets 1. 토지 1.Land 2. 건물 2. Building 3. 감가상각누계액 3. Accumulated depreciation 4. 구축물 4. Structure 5. 감가상각누계액 5. Accumulated depreciation 6. 기계장치 6. Machine 7. 감가상각누계액 7. Accumulated depreciation 8. 차량운반구 8. Vehicle

7 9. 감가상각누계액 9. Accumulated depreciation 10. 기타의유형자산 10. Other tangible assets 11. 감가상각누계액 11. Accumulated depreciation 12. 용기 12. Tool 13. 감가상각누계액 13. Accumulated depreciation 14. 건설중인자산 14. Asset for construction in process (3) 무형자산 (3)Intangible assets 1. 산업재산권 1.Industrial property rights 2. 기타의무형자산 2. Other intangible assets (4) 기타비유동자산 (4)Other non-liquid assets 1. 보증금 1.Deposit 2. 비유동성이연법인세자산 2.Non-liquid deferred income tax assets 자산총계부채 Total assets Liabilities Ⅰ. 유동부채 I. Current liabilities (1) 매입채무 (1) Accounts payable (2) 미지급금 (2) Other accounts payable (3) 단기차입금 (3) Short-term loans (4) 사채 (4) Debentures (5) 선수금 (5) Advance payments (6) 예수금 (6) Withholdings (7) 부가세예수금 (7) Withholding tax (8) 미지급비용 (8) Accrued expense (9) 미지급법인세 (9) Accrued tax (10) 수입보증금 (10) Deposits received (11) 미지급배당금 (11) Accrued dividends (12) 유동성장기부채 (12) Current portion of long-term liabilities (13) 사채할인발행차금 (13) Discount on debentures Ⅱ. 비유동부채 II. Non-liquid liabilities (1) 사채 (1) Debentures (2) 사채할인발행차금 (2) Discount on debentures (3) 장기미지급금 (3) Other long-term accounts payable (4) 퇴직급여충당부채 (4) Provision for retirement and severance (5) 퇴직보험예치금 benefits (5) Retirement insurance deposits (6) 국민연금전환금 (6) Transfer to national pension (7) 우발손실충당부채 (7) Liability provisions for loss contingency 부채총계자본 Total liabilities Equity Ⅰ. 자본금 I.Capital (1) 보통주자본금 (1)Common stock (2) 우선주자본금 (2)Preferred stock Ⅱ. 자본잉여금 II.Retained earnings (1) 기타자본잉여금 (1)Other capital surplus

8 Ⅲ. 자본조정 III.Capital adjustment (1) 자기주식 (1)Treasury stock Ⅳ. 기타포괄손익누계액 IV.Other accumulation gain or loss (1) 지분법자본변동 (1)Change in valuation using equity method (2) 부의지분법자본변동 (2)Loss on valuation of investments in (3) 장기투자증권평가손실 associates (3)Loss on valuation of long-term marketable (4) 재평가잉여금 securities (4)Revaluation surplus Ⅴ. 이익잉여금 ( 결손금 ) V.Change in retained earnings (1) 법정적립금 (1)Legal reserve (2) 미처분이익잉여금 ( 미처리결손금 ) (2)Voluntary reserve 자본총계 Total equity 부채와자본총 Total equity and liabilities

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