CINXE.COM

<!DOCTYPE html> <html class="client-nojs vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-sticky-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-disabled skin-theme-clientpref-day vector-toc-available" lang="ko" dir="ltr"> <head> <meta charset="UTF-8"> <title>이익 (회계) - 위키백과, 우리 모두의 백과사전</title> <script>(function(){var className="client-js vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-sticky-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-disabled skin-theme-clientpref-day vector-toc-available";var cookie=document.cookie.match(/(?:^|; )kowikimwclientpreferences=([^;]+)/);if(cookie){cookie[1].split('%2C').forEach(function(pref){className=className.replace(new RegExp('(^| )'+pref.replace(/-clientpref-\w+$|[^\w-]+/g,'')+'-clientpref-\\w+( |$)'),'$1'+pref+'$2');});}document.documentElement.className=className;}());RLCONF={"wgBreakFrames":false,"wgSeparatorTransformTable":["",""],"wgDigitTransformTable":["",""],"wgDefaultDateFormat":"ko", "wgMonthNames":["","1월","2월","3월","4월","5월","6월","7월","8월","9월","10월","11월","12월"],"wgRequestId":"ee70214a-30d8-4e15-9524-182690ac0246","wgCanonicalNamespace":"","wgCanonicalSpecialPageName":false,"wgNamespaceNumber":0,"wgPageName":"이익_(회계)","wgTitle":"이익 (회계)","wgCurRevisionId":31559214,"wgRevisionId":31559214,"wgArticleId":1425752,"wgIsArticle":true,"wgIsRedirect":false,"wgAction":"view","wgUserName":null,"wgUserGroups":["*"],"wgCategories":["해결되지 않은 속성이 있는 문서","위키데이터 속성 P7859를 사용하는 문서","이익","회계"],"wgPageViewLanguage":"ko","wgPageContentLanguage":"ko","wgPageContentModel":"wikitext","wgRelevantPageName":"이익_(회계)","wgRelevantArticleId":1425752,"wgIsProbablyEditable":true,"wgRelevantPageIsProbablyEditable":true,"wgRestrictionEdit":[],"wgRestrictionMove":[],"wgNoticeProject":"wikipedia","wgCiteReferencePreviewsActive":true,"wgMediaViewerOnClick":true, "wgMediaViewerEnabledByDefault":true,"wgPopupsFlags":0,"wgVisualEditor":{"pageLanguageCode":"ko","pageLanguageDir":"ltr","pageVariantFallbacks":"ko"},"wgMFDisplayWikibaseDescriptions":{"search":true,"watchlist":true,"tagline":true,"nearby":true},"wgWMESchemaEditAttemptStepOversample":false,"wgWMEPageLength":3000,"wgRelatedArticlesCompat":[],"wgEditSubmitButtonLabelPublish":true,"wgULSPosition":"interlanguage","wgULSisCompactLinksEnabled":false,"wgVector2022LanguageInHeader":true,"wgULSisLanguageSelectorEmpty":false,"wgWikibaseItemId":"Q15209696","wgCheckUserClientHintsHeadersJsApi":["brands","architecture","bitness","fullVersionList","mobile","model","platform","platformVersion"],"GEHomepageSuggestedEditsEnableTopics":true,"wgGETopicsMatchModeEnabled":false,"wgGEStructuredTaskRejectionReasonTextInputEnabled":false,"wgGELevelingUpEnabledForUser":false};RLSTATE={"ext.gadget.SectionFont":"ready","ext.globalCssJs.user.styles":"ready","site.styles":"ready","user.styles":"ready", "ext.globalCssJs.user":"ready","user":"ready","user.options":"loading","ext.cite.styles":"ready","skins.vector.search.codex.styles":"ready","skins.vector.styles":"ready","skins.vector.icons":"ready","ext.wikimediamessages.styles":"ready","ext.visualEditor.desktopArticleTarget.noscript":"ready","ext.uls.interlanguage":"ready","wikibase.client.init":"ready","ext.wikimediaBadges":"ready"};RLPAGEMODULES=["ext.cite.ux-enhancements","site","mediawiki.page.ready","mediawiki.toc","skins.vector.js","ext.centralNotice.geoIP","ext.centralNotice.startUp","ext.gadget.directcommons","ext.gadget.edittools","ext.gadget.refToolbar","ext.gadget.siteNotice","ext.gadget.scrollUpButton","ext.gadget.strikethroughTOC","ext.gadget.switcher","ext.gadget.WikiMiniAtlas","ext.gadget.Calculator","ext.urlShortener.toolbar","ext.centralauth.centralautologin","ext.popups","ext.visualEditor.desktopArticleTarget.init","ext.visualEditor.targetLoader","ext.echo.centralauth","ext.eventLogging","ext.wikimediaEvents", "ext.navigationTiming","ext.uls.interface","ext.cx.eventlogging.campaigns","ext.cx.uls.quick.actions","wikibase.client.vector-2022","ext.checkUser.clientHints","ext.quicksurveys.init","ext.growthExperiments.SuggestedEditSession","wikibase.sidebar.tracking"];</script> <script>(RLQ=window.RLQ||[]).push(function(){mw.loader.impl(function(){return["user.options@12s5i",function($,jQuery,require,module){mw.user.tokens.set({"patrolToken":"+\\","watchToken":"+\\","csrfToken":"+\\"}); }];});});</script> <link rel="stylesheet" href="/w/load.php?lang=ko&modules=ext.cite.styles%7Cext.uls.interlanguage%7Cext.visualEditor.desktopArticleTarget.noscript%7Cext.wikimediaBadges%7Cext.wikimediamessages.styles%7Cskins.vector.icons%2Cstyles%7Cskins.vector.search.codex.styles%7Cwikibase.client.init&only=styles&skin=vector-2022"> <script async="" src="/w/load.php?lang=ko&modules=startup&only=scripts&raw=1&skin=vector-2022"></script> <meta name="ResourceLoaderDynamicStyles" content=""> <link rel="stylesheet" href="/w/load.php?lang=ko&modules=ext.gadget.SectionFont&only=styles&skin=vector-2022"> <link rel="stylesheet" href="/w/load.php?lang=ko&modules=site.styles&only=styles&skin=vector-2022"> <meta name="generator" content="MediaWiki 1.44.0-wmf.5"> <meta name="referrer" content="origin"> <meta name="referrer" content="origin-when-cross-origin"> <meta name="robots" content="max-image-preview:standard"> <meta name="format-detection" content="telephone=no"> <meta name="viewport" content="width=1120"> <meta property="og:title" content="이익 (회계) - 위키백과, 우리 모두의 백과사전"> <meta property="og:type" content="website"> <link rel="alternate" media="only screen and (max-width: 640px)" href="//ko.m.wikipedia.org/wiki/%EC%9D%B4%EC%9D%B5_(%ED%9A%8C%EA%B3%84)"> <link rel="alternate" type="application/x-wiki" title="편집" href="/w/index.php?title=%EC%9D%B4%EC%9D%B5_(%ED%9A%8C%EA%B3%84)&action=edit"> <link rel="apple-touch-icon" href="/static/apple-touch/wikipedia.png"> <link rel="icon" href="/static/favicon/wikipedia.ico"> <link rel="search" type="application/opensearchdescription+xml" href="/w/rest.php/v1/search" title="위키백과 (ko)"> <link rel="EditURI" type="application/rsd+xml" href="//ko.wikipedia.org/w/api.php?action=rsd"> <link rel="canonical" href="https://ko.wikipedia.org/wiki/%EC%9D%B4%EC%9D%B5_(%ED%9A%8C%EA%B3%84)"> <link rel="license" href="https://creativecommons.org/licenses/by-sa/4.0/deed.ko"> <link rel="alternate" type="application/atom+xml" title="위키백과 아톰 피드" href="/w/index.php?title=%ED%8A%B9%EC%88%98:%EC%B5%9C%EA%B7%BC%EB%B0%94%EB%80%9C&feed=atom"> <link rel="dns-prefetch" href="//meta.wikimedia.org" /> <link rel="dns-prefetch" href="//login.wikimedia.org"> </head> <body class="skin--responsive skin-vector skin-vector-search-vue mediawiki ltr sitedir-ltr mw-hide-empty-elt ns-0 ns-subject mw-editable page-이익_회계 rootpage-이익_회계 skin-vector-2022 action-view"><a class="mw-jump-link" href="#bodyContent">본문으로 이동</a> <div class="vector-header-container"> <header class="vector-header mw-header"> <div class="vector-header-start"> <nav class="vector-main-menu-landmark" aria-label="사이트"> <div id="vector-main-menu-dropdown" class="vector-dropdown vector-main-menu-dropdown vector-button-flush-left vector-button-flush-right" > <input type="checkbox" id="vector-main-menu-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-main-menu-dropdown" class="vector-dropdown-checkbox " aria-label="주 메뉴" > <label id="vector-main-menu-dropdown-label" for="vector-main-menu-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-menu mw-ui-icon-wikimedia-menu"></span> <span class="vector-dropdown-label-text">주 메뉴</span> </label> <div class="vector-dropdown-content"> <div id="vector-main-menu-unpinned-container" class="vector-unpinned-container"> <div id="vector-main-menu" class="vector-main-menu vector-pinnable-element"> <div class="vector-pinnable-header vector-main-menu-pinnable-header vector-pinnable-header-unpinned" data-feature-name="main-menu-pinned" data-pinnable-element-id="vector-main-menu" data-pinned-container-id="vector-main-menu-pinned-container" data-unpinned-container-id="vector-main-menu-unpinned-container" > <div class="vector-pinnable-header-label">주 메뉴</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-main-menu.pin">사이드바로 이동</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-main-menu.unpin">숨기기</button> </div> <div id="p-navigation" class="vector-menu mw-portlet mw-portlet-navigation" > <div class="vector-menu-heading"> 둘러보기 </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-mainpage-description" class="mw-list-item"><a href="/wiki/%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC:%EB%8C%80%EB%AC%B8" title="대문으로 가기 [z]" accesskey="z"><span>대문</span></a></li><li id="n-recentchanges" class="mw-list-item"><a href="/wiki/%ED%8A%B9%EC%88%98:%EC%B5%9C%EA%B7%BC%EB%B0%94%EB%80%9C" title="위키의 최근 바뀐 목록 [r]" accesskey="r"><span>최근 바뀜</span></a></li><li id="n-currentevents" class="mw-list-item"><a href="/wiki/%ED%8F%AC%ED%84%B8:%EC%9A%94%EC%A6%98_%ED%99%94%EC%A0%9C" title="최근의 소식 알아 보기"><span>요즘 화제</span></a></li><li id="n-randompage" class="mw-list-item"><a href="/wiki/%ED%8A%B9%EC%88%98:%EC%9E%84%EC%9D%98%EB%AC%B8%EC%84%9C" title="무작위로 선택된 문서 불러오기 [x]" accesskey="x"><span>임의의 문서로</span></a></li> </ul> </div> </div> <div id="p-사용자_모임" class="vector-menu mw-portlet mw-portlet-사용자_모임" > <div class="vector-menu-heading"> 사용자 모임 </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-projectchat" class="mw-list-item"><a href="/wiki/%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC:%EC%82%AC%EB%9E%91%EB%B0%A9"><span>사랑방</span></a></li><li id="n-portal" class="mw-list-item"><a href="/wiki/%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC:%EC%82%AC%EC%9A%A9%EC%9E%90_%EB%AA%A8%EC%9E%84" title="위키백과 참여자를 위한 토론/대화 공간입니다."><span>사용자 모임</span></a></li><li id="n-request" class="mw-list-item"><a href="/wiki/%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC:%EC%9A%94%EC%B2%AD"><span>관리 요청</span></a></li> </ul> </div> </div> <div id="p-편집_안내" class="vector-menu mw-portlet mw-portlet-편집_안내" > <div class="vector-menu-heading"> 편집 안내 </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-helpintro" class="mw-list-item"><a href="/wiki/%EB%8F%84%EC%9B%80%EB%A7%90:%EC%86%8C%EA%B0%9C"><span>소개</span></a></li><li id="n-help" class="mw-list-item"><a href="/wiki/%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC:%EB%8F%84%EC%9B%80%EB%A7%90" title="도움말"><span>도움말</span></a></li><li id="n-policy" class="mw-list-item"><a href="/wiki/%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC:%EC%A0%95%EC%B1%85%EA%B3%BC_%EC%A7%80%EC%B9%A8"><span>정책과 지침</span></a></li><li id="n-qna" class="mw-list-item"><a href="/wiki/%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC:%EC%A7%88%EB%AC%B8%EB%B0%A9"><span>질문방</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> <a href="/wiki/%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC:%EB%8C%80%EB%AC%B8" class="mw-logo"> <img class="mw-logo-icon" src="/static/images/icons/wikipedia.png" alt="" aria-hidden="true" height="50" width="50"> <span class="mw-logo-container skin-invert"> <img class="mw-logo-wordmark" alt="위키백과" src="/static/images/mobile/copyright/wikipedia-wordmark-ko.svg" style="width: 7.5em; height: 1.75em;"> <img class="mw-logo-tagline" alt="" src="/static/images/mobile/copyright/wikipedia-tagline-ko.svg" width="120" height="13" style="width: 7.5em; height: 0.8125em;"> </span> </a> </div> <div class="vector-header-end"> <div id="p-search" role="search" class="vector-search-box-vue vector-search-box-collapses vector-search-box-show-thumbnail vector-search-box-auto-expand-width vector-search-box"> <a href="/wiki/%ED%8A%B9%EC%88%98:%EA%B2%80%EC%83%89" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only search-toggle" title="위키백과 검색 [f]" accesskey="f"><span class="vector-icon mw-ui-icon-search mw-ui-icon-wikimedia-search"></span> <span>검색</span> </a> <div class="vector-typeahead-search-container"> <div class="cdx-typeahead-search cdx-typeahead-search--show-thumbnail cdx-typeahead-search--auto-expand-width"> <form action="/w/index.php" id="searchform" class="cdx-search-input cdx-search-input--has-end-button"> <div id="simpleSearch" class="cdx-search-input__input-wrapper" data-search-loc="header-moved"> <div class="cdx-text-input cdx-text-input--has-start-icon"> <input class="cdx-text-input__input" type="search" name="search" placeholder="위키백과 검색" aria-label="위키백과 검색" autocapitalize="sentences" title="위키백과 검색 [f]" accesskey="f" id="searchInput" > <span class="cdx-text-input__icon cdx-text-input__start-icon"></span> </div> <input type="hidden" name="title" value="특수:검색"> </div> <button class="cdx-button cdx-search-input__end-button">검색</button> </form> </div> </div> </div> <nav class="vector-user-links vector-user-links-wide" aria-label="개인 도구"> <div class="vector-user-links-main"> <div id="p-vector-user-menu-preferences" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-userpage" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <nav class="vector-appearance-landmark" aria-label="보이기"> <div id="vector-appearance-dropdown" class="vector-dropdown " title="문서의 글꼴 크기, 폭, 색의 모습을 변경합니다" > <input type="checkbox" id="vector-appearance-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-appearance-dropdown" class="vector-dropdown-checkbox " aria-label="보이기" > <label id="vector-appearance-dropdown-label" for="vector-appearance-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-appearance mw-ui-icon-wikimedia-appearance"></span> <span class="vector-dropdown-label-text">보이기</span> </label> <div class="vector-dropdown-content"> <div id="vector-appearance-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <div id="p-vector-user-menu-notifications" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-overflow" class="vector-menu mw-portlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="//donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_ko.wikipedia.org&uselang=ko" class=""><span>기부</span></a> </li> <li id="pt-createaccount-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=%ED%8A%B9%EC%88%98:%EA%B3%84%EC%A0%95%EB%A7%8C%EB%93%A4%EA%B8%B0&returnto=%EC%9D%B4%EC%9D%B5+%28%ED%9A%8C%EA%B3%84%29" title="계정을 만들고 로그인하는 것이 좋습니다. 하지만 필수는 아닙니다" class=""><span>계정 만들기</span></a> </li> <li id="pt-login-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=%ED%8A%B9%EC%88%98:%EB%A1%9C%EA%B7%B8%EC%9D%B8&returnto=%EC%9D%B4%EC%9D%B5+%28%ED%9A%8C%EA%B3%84%29" title="위키백과에 로그인하면 여러가지 편리한 기능을 사용할 수 있습니다. [o]" accesskey="o" class=""><span>로그인</span></a> </li> </ul> </div> </div> </div> <div id="vector-user-links-dropdown" class="vector-dropdown vector-user-menu vector-button-flush-right vector-user-menu-logged-out" title="더 많은 옵션" > <input type="checkbox" id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="개인 도구" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-ellipsis mw-ui-icon-wikimedia-ellipsis"></span> <span class="vector-dropdown-label-text">개인 도구</span> </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal user-links-collapsible-item" title="사용자 메뉴" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="//donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_ko.wikipedia.org&uselang=ko"><span>기부</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=%ED%8A%B9%EC%88%98:%EA%B3%84%EC%A0%95%EB%A7%8C%EB%93%A4%EA%B8%B0&returnto=%EC%9D%B4%EC%9D%B5+%28%ED%9A%8C%EA%B3%84%29" title="계정을 만들고 로그인하는 것이 좋습니다. 하지만 필수는 아닙니다"><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>계정 만들기</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=%ED%8A%B9%EC%88%98:%EB%A1%9C%EA%B7%B8%EC%9D%B8&returnto=%EC%9D%B4%EC%9D%B5+%28%ED%9A%8C%EA%B3%84%29" title="위키백과에 로그인하면 여러가지 편리한 기능을 사용할 수 있습니다. [o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>로그인</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> 로그아웃한 편집자를 위한 문서 <a href="/wiki/%EB%8F%84%EC%9B%80%EB%A7%90:%EC%86%8C%EA%B0%9C" aria-label="편집에 관해 더 알아보기"><span>더 알아보기</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/%ED%8A%B9%EC%88%98:%EB%82%B4%EA%B8%B0%EC%97%AC" title="이 IP 주소의 편집 목록 [y]" accesskey="y"><span>기여</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/%ED%8A%B9%EC%88%98:%EB%82%B4%EC%82%AC%EC%9A%A9%EC%9E%90%ED%86%A0%EB%A1%A0" title="현재 사용하는 IP 주소에 대한 토론 문서 [n]" accesskey="n"><span>토론</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="사이트"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="목차" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">목차</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">사이드바로 이동</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">숨기기</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">처음 위치</div> </a> </li> <li id="toc-이익의_종류" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#이익의_종류"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>이익의 종류</span> </div> </a> <ul id="toc-이익의_종류-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-현금흐름과의_차이" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#현금흐름과의_차이"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>현금흐름과의 차이</span> </div> </a> <ul id="toc-현금흐름과의_차이-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-같이_보기" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#같이_보기"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>같이 보기</span> </div> </a> <ul id="toc-같이_보기-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-각주" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#각주"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>각주</span> </div> </a> <ul id="toc-각주-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="목차" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="목차 토글" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">목차 토글</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">이익 (회계)</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="다른 언어로 문서를 방문합니다. 10개 언어로 읽을 수 있습니다" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-10" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">10개 언어</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/M%C3%BChasibat_m%C9%99nf%C9%99%C9%99ti" title="Mühasibat mənfəəti – 아제르바이잔어" lang="az" hreflang="az" data-title="Mühasibat mənfəəti" data-language-autonym="Azərbaycanca" data-language-local-name="아제르바이잔어" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Profit_(accounting)" title="Profit (accounting) – 영어" lang="en" hreflang="en" data-title="Profit (accounting)" data-language-autonym="English" data-language-local-name="영어" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%B3%D9%88%D8%AF_(%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C)" title="سود (حسابداری) – 페르시아어" lang="fa" hreflang="fa" data-title="سود (حسابداری)" data-language-autonym="فارسی" data-language-local-name="페르시아어" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-ga mw-list-item"><a href="https://ga.wikipedia.org/wiki/Brab%C3%BAs" title="Brabús – 아일랜드어" lang="ga" hreflang="ga" data-title="Brabús" data-language-autonym="Gaeilge" data-language-local-name="아일랜드어" class="interlanguage-link-target"><span>Gaeilge</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%B2%E0%A4%BE%E0%A4%AD" title="लाभ – 힌디어" lang="hi" hreflang="hi" data-title="लाभ" data-language-autonym="हिन्दी" data-language-local-name="힌디어" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%A8%E0%A4%BE%E0%A4%AB%E0%A4%BE" title="नाफा – 네팔어" lang="ne" hreflang="ne" data-title="नाफा" data-language-autonym="नेपाली" data-language-local-name="네팔어" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%91%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D1%81%D0%BA%D0%B0%D1%8F_%D0%BF%D1%80%D0%B8%D0%B1%D1%8B%D0%BB%D1%8C" title="Бухгалтерская прибыль – 러시아어" lang="ru" hreflang="ru" data-title="Бухгалтерская прибыль" data-language-autonym="Русский" data-language-local-name="러시아어" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Fitimi" title="Fitimi – 알바니아어" lang="sq" hreflang="sq" data-title="Fitimi" data-language-autonym="Shqip" data-language-local-name="알바니아어" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-tl mw-list-item"><a href="https://tl.wikipedia.org/wiki/Tubo_(pagtutuos)" title="Tubo (pagtutuos) – 타갈로그어" lang="tl" hreflang="tl" data-title="Tubo (pagtutuos)" data-language-autonym="Tagalog" data-language-local-name="타갈로그어" class="interlanguage-link-target"><span>Tagalog</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/K%C3%A2r_(muhasebe)" title="Kâr (muhasebe) – 터키어" lang="tr" hreflang="tr" data-title="Kâr (muhasebe)" data-language-autonym="Türkçe" data-language-local-name="터키어" class="interlanguage-link-target"><span>Türkçe</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q15209696#sitelinks-wikipedia" title="언어 간 링크 편집" class="wbc-editpage">링크 편집</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="이름공간"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/%EC%9D%B4%EC%9D%B5_(%ED%9A%8C%EA%B3%84)" title="본문 보기 [c]" accesskey="c"><span>문서</span></a></li><li id="ca-talk" class="vector-tab-noicon mw-list-item"><a href="/wiki/%ED%86%A0%EB%A1%A0:%EC%9D%B4%EC%9D%B5_(%ED%9A%8C%EA%B3%84)" rel="discussion" title="문서의 내용에 대한 토론 문서 [t]" accesskey="t"><span>토론</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="언어 변종 바꾸기" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">한국어</span> </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="보기"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/%EC%9D%B4%EC%9D%B5_(%ED%9A%8C%EA%B3%84)"><span>읽기</span></a></li><li id="ca-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=%EC%9D%B4%EC%9D%B5_(%ED%9A%8C%EA%B3%84)&action=edit" title="이 문서의 원본 코드를 편집 [e]" accesskey="e"><span>편집</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=%EC%9D%B4%EC%9D%B5_(%ED%9A%8C%EA%B3%84)&action=history" title="이 문서의 과거 편집 내역입니다. [h]" accesskey="h"><span>역사 보기</span></a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="페이지 도구"> <div id="vector-page-tools-dropdown" class="vector-dropdown vector-page-tools-dropdown" > <input type="checkbox" id="vector-page-tools-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-tools-dropdown" class="vector-dropdown-checkbox " aria-label="도구" > <label id="vector-page-tools-dropdown-label" for="vector-page-tools-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">도구</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-tools-unpinned-container" class="vector-unpinned-container"> <div id="vector-page-tools" class="vector-page-tools vector-pinnable-element"> <div class="vector-pinnable-header vector-page-tools-pinnable-header vector-pinnable-header-unpinned" data-feature-name="page-tools-pinned" data-pinnable-element-id="vector-page-tools" data-pinned-container-id="vector-page-tools-pinned-container" data-unpinned-container-id="vector-page-tools-unpinned-container" > <div class="vector-pinnable-header-label">도구</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-page-tools.pin">사이드바로 이동</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-page-tools.unpin">숨기기</button> </div> <div id="p-cactions" class="vector-menu mw-portlet mw-portlet-cactions emptyPortlet vector-has-collapsible-items" title="더 많은 옵션" > <div class="vector-menu-heading"> 동작 </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-more-view" class="selected vector-more-collapsible-item mw-list-item"><a href="/wiki/%EC%9D%B4%EC%9D%B5_(%ED%9A%8C%EA%B3%84)"><span>읽기</span></a></li><li id="ca-more-edit" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=%EC%9D%B4%EC%9D%B5_(%ED%9A%8C%EA%B3%84)&action=edit" title="이 문서의 원본 코드를 편집 [e]" accesskey="e"><span>편집</span></a></li><li id="ca-more-history" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=%EC%9D%B4%EC%9D%B5_(%ED%9A%8C%EA%B3%84)&action=history"><span>역사 보기</span></a></li> </ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> 일반 </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/%ED%8A%B9%EC%88%98:%EA%B0%80%EB%A6%AC%ED%82%A4%EB%8A%94%EB%AC%B8%EC%84%9C/%EC%9D%B4%EC%9D%B5_(%ED%9A%8C%EA%B3%84)" title="여기를 가리키는 모든 위키 문서의 목록 [j]" accesskey="j"><span>여기를 가리키는 문서</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/%ED%8A%B9%EC%88%98:%EB%A7%81%ED%81%AC%EC%B5%9C%EA%B7%BC%EB%B0%94%EB%80%9C/%EC%9D%B4%EC%9D%B5_(%ED%9A%8C%EA%B3%84)" rel="nofollow" title="이 문서에서 링크한 문서의 최근 바뀜 [k]" accesskey="k"><span>가리키는 글의 최근 바뀜</span></a></li><li id="t-upload" class="mw-list-item"><a href="/wiki/위키백과:파일_올리기" title="파일 올리기 [u]" accesskey="u"><span>파일 올리기</span></a></li><li id="t-specialpages" class="mw-list-item"><a href="/wiki/%ED%8A%B9%EC%88%98:%ED%8A%B9%EC%88%98%EB%AC%B8%EC%84%9C" title="모든 특수 문서의 목록 [q]" accesskey="q"><span>특수 문서 목록</span></a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=%EC%9D%B4%EC%9D%B5_(%ED%9A%8C%EA%B3%84)&oldid=31559214" title="이 문서의 이 판에 대한 고유 링크"><span>고유 링크</span></a></li><li id="t-info" class="mw-list-item"><a href="/w/index.php?title=%EC%9D%B4%EC%9D%B5_(%ED%9A%8C%EA%B3%84)&action=info" title="이 문서에 대한 자세한 정보"><span>문서 정보</span></a></li><li id="t-cite" class="mw-list-item"><a href="/w/index.php?title=%ED%8A%B9%EC%88%98:%EC%9D%B4%EB%AC%B8%EC%84%9C%EC%9D%B8%EC%9A%A9&page=%EC%9D%B4%EC%9D%B5_%28%ED%9A%8C%EA%B3%84%29&id=31559214&wpFormIdentifier=titleform" title="이 문서를 인용하는 방법에 대한 정보"><span>이 문서 인용하기</span></a></li><li id="t-urlshortener" class="mw-list-item"><a href="/w/index.php?title=%ED%8A%B9%EC%88%98:UrlShortener&url=https%3A%2F%2Fko.wikipedia.org%2Fwiki%2F%25EC%259D%25B4%25EC%259D%25B5_%28%25ED%259A%258C%25EA%25B3%2584%29"><span>축약된 URL 얻기</span></a></li><li id="t-urlshortener-qrcode" class="mw-list-item"><a href="/w/index.php?title=%ED%8A%B9%EC%88%98:QrCode&url=https%3A%2F%2Fko.wikipedia.org%2Fwiki%2F%25EC%259D%25B4%25EC%259D%25B5_%28%25ED%259A%258C%25EA%25B3%2584%29"><span>QR 코드 다운로드</span></a></li> </ul> </div> </div> <div id="p-coll-print_export" class="vector-menu mw-portlet mw-portlet-coll-print_export" > <div class="vector-menu-heading"> 인쇄/내보내기 </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="coll-create_a_book" class="mw-list-item"><a href="/w/index.php?title=%ED%8A%B9%EC%88%98:%EC%B1%85&bookcmd=book_creator&referer=%EC%9D%B4%EC%9D%B5+%28%ED%9A%8C%EA%B3%84%29"><span>책 만들기</span></a></li><li id="coll-download-as-rl" class="mw-list-item"><a href="/w/index.php?title=%ED%8A%B9%EC%88%98:DownloadAsPdf&page=%EC%9D%B4%EC%9D%B5_%28%ED%9A%8C%EA%B3%84%29&action=show-download-screen"><span>PDF로 다운로드</span></a></li><li id="t-print" class="mw-list-item"><a href="/w/index.php?title=%EC%9D%B4%EC%9D%B5_(%ED%9A%8C%EA%B3%84)&printable=yes" title="이 문서의 인쇄용 판 [p]" accesskey="p"><span>인쇄용 판</span></a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> 다른 프로젝트 </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q15209696" title="데이터 저장소에 연결된 항목을 가리키는 링크 [g]" accesskey="g"><span>위키데이터 항목</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="페이지 도구"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="보이기"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">보이기</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">사이드바로 이동</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">숨기기</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">위키백과, 우리 모두의 백과사전.</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="ko" dir="ltr"><p><span class="nowrap"></span> 회계에서의 이익은 <a href="/wiki/%EC%88%98%EC%9D%B5" title="수익">수익</a>에서 <a href="/wiki/%EB%B9%84%EC%9A%A9" title="비용">비용</a>을 뺀 것이다. 수익이 비용보다 작아서 이익이 음(-)의 값을 가진다면 손실이라고 한다. 이익과 손실을 한번에 일컬을 때 손익이라 하기도 한다. </p><p><a href="/wiki/%EC%86%90%EC%9D%B5%EA%B3%84%EC%82%B0%EC%84%9C" class="mw-redirect" title="손익계산서">손익계산서</a>의 경우 몇 가지 단계로 나눠 이익을 계산한다. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="이익의_종류"><span id=".EC.9D.B4.EC.9D.B5.EC.9D.98_.EC.A2.85.EB.A5.98"></span>이익의 종류</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%EC%9D%B4%EC%9D%B5_(%ED%9A%8C%EA%B3%84)&action=edit&section=1" title="부분 편집: 이익의 종류"><span>편집</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><b>매출총이익</b>: 매출액에서 매출원가를 뺀 것이다. 기업이 제공하는 상품과 서비스의 기본적인 수익성을 나타낸다.</li> <li><b>영업이익</b>: EBIT(Earning before interest and taxes)라고도 하며, 매출총이익에서 판매관리비를 뺀 것이다. 기업이 경영하는 주된 사업의 수익성을 나타낸다. 계속영업이익과 중단영업이익으로 나누어진다. <ul><li>계속영업이익: 계속기업 가정에 따라 앞으로도 지속하여 영업을 이어나갈 사업부문에서 발생한 이익을 말한다.</li> <li>중단영업이익: IFRS 5 '매각예정비유동자산과 중단영업' 기준서에 따라 처분할 예정인 사업부문에서 발생한 이익을 말한다.</li></ul></li> <li><b>당기순이익</b>: 손익계산서의 결론이며, 영업이익에서 영업외수익을 더하고 영업외비용을 뺀 것이다. 기업이 제대로 경영되고 있는지 판단할 때 가장 먼저 살펴보는 지표다. <ul><li>영업외수익: 기업의 주된 사업에 해당하지 않는 부분에서 발생한 수익을 말한다. 이자수익을 예로 들면, 일반적인 제조업을 영위하는 기업이라면 영업외수익이지만, 금융업을 영위하는 기업이라면 영업수익(매출)의 일부다.</li> <li>영업외비용: 기업의 주된 사업에 해당하지 않는 부분에서 발생한 비용을 말한다. 이자비용은 이자수익과 달리 업종구분에 상관없이 일반적으로 영업외비용으로 분류된다.</li></ul></li> <li><b>기타포괄이익</b>: 기업의 자본이 늘어나는 사건 중 <a href="/w/index.php?title=%EC%86%90%EC%9D%B5%EA%B1%B0%EB%9E%98&action=edit&redlink=1" class="new" title="손익거래 (없는 문서)">손익거래</a>와 <a href="/w/index.php?title=%EC%9E%90%EB%B3%B8%EA%B1%B0%EB%9E%98&action=edit&redlink=1" class="new" title="자본거래 (없는 문서)">자본거래</a>를 제외한 사건에서 발생한 이익이다. 자산을 재평가하여 발생하는 이익이 대표적이다.</li> <li><b>총포괄이익</b>: 포괄이익이라고도 한다. 당기순이익과 기타포괄이익을 더한 것이다.</li></ul> <ul><li><b>유보이익</b>: 회계상 기타자본요소와 이익잉여금을 합한 금액을 유보이익이라고 하는데, 이는 기업이 영업활동에 의해 획득한 이익 중 사내에 유보된 금액을 의미한다.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup></li></ul> <div class="mw-heading mw-heading2"><h2 id="현금흐름과의_차이"><span id=".ED.98.84.EA.B8.88.ED.9D.90.EB.A6.84.EA.B3.BC.EC.9D.98_.EC.B0.A8.EC.9D.B4"></span>현금흐름과의 차이</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%EC%9D%B4%EC%9D%B5_(%ED%9A%8C%EA%B3%84)&action=edit&section=2" title="부분 편집: 현금흐름과의 차이"><span>편집</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>보통 손익은 현금흐름을 의미하는 것으로 많이 쓰인다. 그러나 두 개념은 서로 구분된다. 그 이유는 아래와 같다. </p> <ol><li>현금흐름은 <a href="/wiki/%ED%98%84%EA%B8%88%EC%A3%BC%EC%9D%98" title="현금주의">현금주의</a>를 따르지만, 손익은 <a href="/wiki/%EB%B0%9C%EC%83%9D%EC%A3%BC%EC%9D%98" title="발생주의">발생주의</a>를 따른다.</li> <li>손익이 발생했음에도 현금흐름이 따라오지 않는 사건들도 있다.(감가상각, 재해손실, 자산재평가 등)</li></ol> <div class="mw-heading mw-heading2"><h2 id="같이_보기"><span id=".EA.B0.99.EC.9D.B4_.EB.B3.B4.EA.B8.B0"></span>같이 보기</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%EC%9D%B4%EC%9D%B5_(%ED%9A%8C%EA%B3%84)&action=edit&section=3" title="부분 편집: 같이 보기"><span>편집</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/%EC%88%98%EC%9D%B5" title="수익">수익</a></li> <li><a href="/wiki/%EB%B9%84%EC%9A%A9" title="비용">비용</a></li> <li><a href="/wiki/%EC%86%90%EC%8B%A4" title="손실">손실</a></li> <li><a href="/wiki/%EC%9B%90%EA%B0%80_(%ED%9A%8C%EA%B3%84)" title="원가 (회계)">원가</a></li> <li><a href="/wiki/%EC%9E%90%EB%B3%B8" title="자본">자본</a></li> <li><a href="/wiki/%EC%9E%90%EC%82%B0" title="자산">자산</a></li> <li><a href="/wiki/%EB%B6%80%EC%B1%84_(%EA%B2%BD%EC%A0%9C)" title="부채 (경제)">부채</a></li> <li><a href="/wiki/%EC%9D%B4%EC%9D%B5" title="이익">이익</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="각주"><span id=".EA.B0.81.EC.A3.BC"></span>각주</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%EC%9D%B4%EC%9D%B5_(%ED%9A%8C%EA%B3%84)&action=edit&section=4" title="부분 편집: 각주"><span>편집</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r35556958">.mw-parser-output .reflist{font-size:90%;margin-bottom:0.5em;list-style-type:decimal}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><a href="#cite_ref-1">↑</a></span> <span class="reference-text">IFRS 회계원리 제3판, 송상엽 저, 웅지 출판, p. 461</span> </li> </ol></div></div>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1&useformat=desktop" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">원본 주소 "<a dir="ltr" href="https://ko.wikipedia.org/w/index.php?title=이익_(회계)&oldid=31559214">https://ko.wikipedia.org/w/index.php?title=이익_(회계)&oldid=31559214</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/%ED%8A%B9%EC%88%98:%EB%B6%84%EB%A5%98" title="특수:분류">분류</a>: <ul><li><a href="/wiki/%EB%B6%84%EB%A5%98:%EC%9D%B4%EC%9D%B5" title="분류:이익">이익</a></li><li><a href="/wiki/%EB%B6%84%EB%A5%98:%ED%9A%8C%EA%B3%84" title="분류:회계">회계</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">숨은 분류: <ul><li><a href="/wiki/%EB%B6%84%EB%A5%98:%ED%95%B4%EA%B2%B0%EB%90%98%EC%A7%80_%EC%95%8A%EC%9D%80_%EC%86%8D%EC%84%B1%EC%9D%B4_%EC%9E%88%EB%8A%94_%EB%AC%B8%EC%84%9C" title="분류:해결되지 않은 속성이 있는 문서">해결되지 않은 속성이 있는 문서</a></li><li><a href="/wiki/%EB%B6%84%EB%A5%98:%EC%9C%84%ED%82%A4%EB%8D%B0%EC%9D%B4%ED%84%B0_%EC%86%8D%EC%84%B1_P7859%EB%A5%BC_%EC%82%AC%EC%9A%A9%ED%95%98%EB%8A%94_%EB%AC%B8%EC%84%9C" title="분류:위키데이터 속성 P7859를 사용하는 문서">위키데이터 속성 P7859를 사용하는 문서</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> 이 문서는 2022년 2월 8일 (화) 03:10에 마지막으로 편집되었습니다.</li> <li id="footer-info-copyright">모든 문서는 <a rel="nofollow" class="external text" href="//creativecommons.org/licenses/by-sa/4.0/deed.ko">크리에이티브 커먼즈 저작자표시-동일조건변경허락 4.0</a>에 따라 사용할 수 있으며, 추가적인 조건이 적용될 수 있습니다. 자세한 내용은 <a class="external text" href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Terms_of_Use/ko">이용 약관</a>을 참고하십시오.<br />Wikipedia®는 미국 및 다른 국가에 등록되어 있는 <a rel="nofollow" class="external text" href="https://www.wikimediafoundation.org">Wikimedia Foundation, Inc.</a> 소유의 등록 상표입니다.</li> </ul> <ul id="footer-places"> <li id="footer-places-privacy"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy">개인정보처리방침</a></li> <li id="footer-places-about"><a href="/wiki/%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC:%EC%86%8C%EA%B0%9C">위키백과 소개</a></li> <li id="footer-places-disclaimers"><a href="/wiki/%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC:%EB%A9%B4%EC%B1%85_%EC%A1%B0%ED%95%AD">면책 조항</a></li> <li id="footer-places-wm-codeofconduct"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Universal_Code_of_Conduct">행동 강령</a></li> <li id="footer-places-developers"><a href="https://developer.wikimedia.org">개발자</a></li> <li id="footer-places-statslink"><a href="https://stats.wikimedia.org/#/ko.wikipedia.org">통계</a></li> <li id="footer-places-cookiestatement"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Cookie_statement">쿠키 정책</a></li> <li id="footer-places-mobileview"><a href="//ko.m.wikipedia.org/w/index.php?title=%EC%9D%B4%EC%9D%B5_(%ED%9A%8C%EA%B3%84)&mobileaction=toggle_view_mobile" class="noprint stopMobileRedirectToggle">모바일 보기</a></li> </ul> <ul id="footer-icons" class="noprint"> <li id="footer-copyrightico"><a href="https://wikimediafoundation.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/static/images/footer/wikimedia-button.svg" width="84" height="29" alt="Wikimedia Foundation" loading="lazy"></a></li> <li id="footer-poweredbyico"><a href="https://www.mediawiki.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/w/resources/assets/poweredby_mediawiki.svg" alt="Powered by MediaWiki" width="88" height="31" loading="lazy"></a></li> </ul> </footer> </div> </div> </div> <div class="vector-settings" id="p-dock-bottom"> <ul></ul> </div><script>(RLQ=window.RLQ||[]).push(function(){mw.config.set({"wgHostname":"mw-web.codfw.main-6fb798d4f9-2mdg4","wgBackendResponseTime":118,"wgPageParseReport":{"limitreport":{"cputime":"0.086","walltime":"0.170","ppvisitednodes":{"value":535,"limit":1000000},"postexpandincludesize":{"value":601,"limit":2097152},"templateargumentsize":{"value":89,"limit":2097152},"expansiondepth":{"value":8,"limit":100},"expensivefunctioncount":{"value":0,"limit":500},"unstrip-depth":{"value":0,"limit":20},"unstrip-size":{"value":1332,"limit":5000000},"entityaccesscount":{"value":1,"limit":400},"timingprofile":["100.00% 156.913 1 -total"," 73.11% 114.712 1 틀:위키데이터_속성_추적"," 25.69% 40.307 1 틀:각주"," 1.27% 1.986 1 틀:일반_기타"]},"scribunto":{"limitreport-timeusage":{"value":"0.002","limit":"10.000"},"limitreport-memusage":{"value":587934,"limit":52428800}},"cachereport":{"origin":"mw-web.codfw.main-d465dfd78-sxnsh","timestamp":"20241126125938","ttl":2592000,"transientcontent":false}}});});</script> <script type="application/ld+json">{"@context":"https:\/\/schema.org","@type":"Article","name":"\uc774\uc775 (\ud68c\uacc4)","url":"https:\/\/ko.wikipedia.org\/wiki\/%EC%9D%B4%EC%9D%B5_(%ED%9A%8C%EA%B3%84)","sameAs":"http:\/\/www.wikidata.org\/entity\/Q15209696","mainEntity":"http:\/\/www.wikidata.org\/entity\/Q15209696","author":{"@type":"Organization","name":"\uc704\ud0a4\ubbf8\ub514\uc5b4 \ud504\ub85c\uc81d\ud2b8 \uae30\uc5ec\uc790"},"publisher":{"@type":"Organization","name":"Wikimedia Foundation, Inc.","logo":{"@type":"ImageObject","url":"https:\/\/www.wikimedia.org\/static\/images\/wmf-hor-googpub.png"}},"datePublished":"2016-01-13T09:17:28Z","dateModified":"2022-02-07T18:10:00Z"}</script> </body> </html>