TOEIC 어휘

receive money from a customer by an allowed means

결제를 받다; 대금을 받다

banking arrangement used to hold and manage money

은행 계좌

professional responsible for financial records and reports

회계사; 회계 담당자

systematic recording and reporting of financial activity

회계; 회계 업무

supplier amounts a company must pay

매입채무; 지급해야 할 외상 대금

customer amounts a company expects to collect

매출채권; 받아야 할 외상 대금

assign money or resources to a purpose

배분하다; 자금을 배정하다

assigned amount or process of distributing funds

배정액; 자금 배분

fixed amount permitted for specified expenses

경비 수당; 정액 지원금

money that must be paid by the stated date

납부할 금액; 지급해야 할 금액

valuable resource owned or controlled by a business

자산

formal independent examination of accounts

감사; 회계 감사

formally examine accounts for accuracy and compliance

감사하다; 회계 기록을 검토하다

professional who independently examines records

감사인; 회계 감사 담당자

amount of money currently recorded in an account

계좌 잔액; 잔고

statement showing assets, liabilities, and equity

재무상태표; 대차대조표

institution that holds money and provides financial services

은행

bank document listing account activity and balances

은행 거래 명세서; 계좌 거래 내역서

document showing an amount that must be paid

청구서; 계산서

routine process of recording financial transactions

부기; 장부 기록 업무

person or organization that receives borrowed money

차입자; 돈을 빌리는 사람이나 기관

local office belonging to a bank

은행 지점; 영업점

reach the point where revenue equals costs

손익분기점에 도달하다; 수지가 맞다

plan for income and spending over a period

예산; 수입·지출 계획

plan an amount of money for a purpose

예산을 세우다; 비용을 미리 배정하다

difference between a budgeted amount and the actual result

예산 차이; 예산과 실적의 차액

connected with a financial budget

예산의; 예산과 관련된

coins and notes used directly as money

현금

movement of cash received and paid

현금 흐름; 현금 수입·지출 상황