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>자본 - 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":"3128b669-3893-440e-9cfb-9b2d5a0a795d","wgCanonicalNamespace":"","wgCanonicalSpecialPageName":false,"wgNamespaceNumber":0,"wgPageName":"자본","wgTitle":"자본","wgCurRevisionId":37140355,"wgRevisionId":37140355,"wgArticleId":131357,"wgIsArticle":true,"wgIsRedirect":false,"wgAction":"view","wgUserName":null,"wgUserGroups":["*"],"wgCategories":["해결되지 않은 속성이 있는 문서","글로벌세계대백과를 인용한 문서","위키데이터 속성 P373을 사용하는 문서","위키데이터 속성 P227을 사용하는 문서","위키데이터 속성 P244를 사용하는 문서","위키데이터 속성 P268을 사용하는 문서","위키데이터 속성 P349를 사용하는 문서","위키데이터 속성 P691을 사용하는 문서","위키데이터 속성 P950을 사용하는 문서","위키데이터 속성 P7859를 사용하는 문서", "위키데이터 속성 P8189를 사용하는 문서","영어 표기를 포함한 문서","독일어 표기를 포함한 문서","BNE 식별자를 포함한 위키백과 문서","BNF 식별자를 포함한 위키백과 문서","BNFdata 식별자를 포함한 위키백과 문서","GND 식별자를 포함한 위키백과 문서","J9U 식별자를 포함한 위키백과 문서","LCCN 식별자를 포함한 위키백과 문서","NDL 식별자를 포함한 위키백과 문서","NKC 식별자를 포함한 위키백과 문서","계정 과목","자본","미시경제학","상법","회사법"],"wgPageViewLanguage":"ko","wgPageContentLanguage":"ko","wgPageContentModel":"wikitext","wgRelevantPageName":"자본","wgRelevantArticleId":131357,"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":8000,"wgRelatedArticlesCompat":[],"wgCentralAuthMobileDomain":false,"wgEditSubmitButtonLabelPublish":true,"wgULSPosition":"interlanguage","wgULSisCompactLinksEnabled":false,"wgVector2022LanguageInHeader":true,"wgULSisLanguageSelectorEmpty":false,"wgWikibaseItemId":"Q8137","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","jquery.makeCollapsible.styles":"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","jquery.makeCollapsible","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.urlShortener.toolbar","ext.centralauth.centralautologin","mmv.bootstrap","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.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%7Cjquery.makeCollapsible.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.4"> <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="자본 - 위키백과, 우리 모두의 백과사전"> <meta property="og:type" content="website"> <link rel="preconnect" href="//upload.wikimedia.org"> <link rel="alternate" media="only screen and (max-width: 640px)" href="//ko.m.wikipedia.org/wiki/%EC%9E%90%EB%B3%B8"> <link rel="alternate" type="application/x-wiki" title="편집" href="/w/index.php?title=%EC%9E%90%EB%B3%B8&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%9E%90%EB%B3%B8"> <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-자본 rootpage-자본 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%9E%90%EB%B3%B8" 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%9E%90%EB%B3%B8" 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%9E%90%EB%B3%B8" 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%9E%90%EB%B3%B8" 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-경제학" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#경제학"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>경제학</span> </div> </a> <button aria-controls="toc-경제학-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>경제학 하위섹션 토글하기</span> </button> <ul id="toc-경제학-sublist" class="vector-toc-list"> <li id="toc-화폐자본" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#화폐자본"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.1</span> <span>화폐자본</span> </div> </a> <ul id="toc-화폐자본-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-법학" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#법학"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>법학</span> </div> </a> <ul id="toc-법학-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-회계학" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#회계학"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>회계학</span> </div> </a> <ul id="toc-회계학-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> <li id="toc-외부_링크" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#외부_링크"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>외부 링크</span> </div> </a> <ul id="toc-외부_링크-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">6</span> <span>같이 보기</span> </div> </a> <ul id="toc-같이_보기-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">자본</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. 114개 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-114" 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">114개 언어</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-af mw-list-item"><a href="https://af.wikipedia.org/wiki/Kapitaal_(ekonomie)" title="Kapitaal (ekonomie) – 아프리칸스어" lang="af" hreflang="af" data-title="Kapitaal (ekonomie)" data-language-autonym="Afrikaans" data-language-local-name="아프리칸스어" class="interlanguage-link-target"><span>Afrikaans</span></a></li><li class="interlanguage-link interwiki-als mw-list-item"><a href="https://als.wikipedia.org/wiki/Kapital" title="Kapital – 독일어(스위스)" lang="gsw" hreflang="gsw" data-title="Kapital" data-language-autonym="Alemannisch" data-language-local-name="독일어(스위스)" class="interlanguage-link-target"><span>Alemannisch</span></a></li><li class="interlanguage-link interwiki-am mw-list-item"><a href="https://am.wikipedia.org/wiki/%E1%88%99%E1%8A%A0%E1%88%88_%E1%8A%95%E1%8B%8B%E1%8B%AD" title="ሙአለ ንዋይ – 암하라어" lang="am" hreflang="am" data-title="ሙአለ ንዋይ" data-language-autonym="አማርኛ" data-language-local-name="암하라어" class="interlanguage-link-target"><span>አማርኛ</span></a></li><li class="interlanguage-link interwiki-an mw-list-item"><a href="https://an.wikipedia.org/wiki/Capital_(econom%C3%ADa)" title="Capital (economía) – 아라곤어" lang="an" hreflang="an" data-title="Capital (economía)" data-language-autonym="Aragonés" data-language-local-name="아라곤어" class="interlanguage-link-target"><span>Aragonés</span></a></li><li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%B1%D8%A3%D8%B3_%D9%85%D8%A7%D9%84" title="رأس مال – 아랍어" lang="ar" hreflang="ar" data-title="رأس مال" data-language-autonym="العربية" data-language-local-name="아랍어" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-arz mw-list-item"><a href="https://arz.wikipedia.org/wiki/%D8%B1%D8%A7%D8%B3_%D9%85%D8%A7%D9%84" title="راس مال – 이집트 아랍어" lang="arz" hreflang="arz" data-title="راس مال" data-language-autonym="مصرى" data-language-local-name="이집트 아랍어" class="interlanguage-link-target"><span>مصرى</span></a></li><li class="interlanguage-link interwiki-as mw-list-item"><a href="https://as.wikipedia.org/wiki/%E0%A6%AE%E0%A7%82%E0%A6%B2%E0%A6%A7%E0%A6%A8_(%E0%A6%85%E0%A7%B0%E0%A7%8D%E0%A6%A5%E0%A6%A8%E0%A7%80%E0%A6%A4%E0%A6%BF)" title="মূলধন (অৰ্থনীতি) – 아삼어" lang="as" hreflang="as" data-title="মূলধন (অৰ্থনীতি)" data-language-autonym="অসমীয়া" data-language-local-name="아삼어" class="interlanguage-link-target"><span>অসমীয়া</span></a></li><li class="interlanguage-link interwiki-ast mw-list-item"><a href="https://ast.wikipedia.org/wiki/Capital_(econom%C3%ADa)" title="Capital (economía) – 아스투리아어" lang="ast" hreflang="ast" data-title="Capital (economía)" data-language-autonym="Asturianu" data-language-local-name="아스투리아어" class="interlanguage-link-target"><span>Asturianu</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/S%C9%99rmay%C9%99" title="Sərmayə – 아제르바이잔어" lang="az" hreflang="az" data-title="Sərmayə" data-language-autonym="Azərbaycanca" data-language-local-name="아제르바이잔어" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-azb mw-list-item"><a href="https://azb.wikipedia.org/wiki/%D8%B3%D8%B1%D9%85%D8%A7%DB%8C%D9%87" title="سرمایه – South Azerbaijani" lang="azb" hreflang="azb" data-title="سرمایه" data-language-autonym="تۆرکجه" data-language-local-name="South Azerbaijani" class="interlanguage-link-target"><span>تۆرکجه</span></a></li><li class="interlanguage-link interwiki-ba mw-list-item"><a href="https://ba.wikipedia.org/wiki/%D0%9A%D0%B0%D0%BF%D0%B8%D1%82%D0%B0%D0%BB" title="Капитал – 바슈키르어" lang="ba" hreflang="ba" data-title="Капитал" data-language-autonym="Башҡортса" data-language-local-name="바슈키르어" class="interlanguage-link-target"><span>Башҡортса</span></a></li><li class="interlanguage-link interwiki-bat-smg mw-list-item"><a href="https://bat-smg.wikipedia.org/wiki/Kap%C4%97tals" title="Kapėtals – Samogitian" lang="sgs" hreflang="sgs" data-title="Kapėtals" data-language-autonym="Žemaitėška" data-language-local-name="Samogitian" class="interlanguage-link-target"><span>Žemaitėška</span></a></li><li class="interlanguage-link interwiki-be mw-list-item"><a href="https://be.wikipedia.org/wiki/%D0%9A%D0%B0%D0%BF%D1%96%D1%82%D0%B0%D0%BB" title="Капітал – 벨라루스어" lang="be" hreflang="be" data-title="Капітал" data-language-autonym="Беларуская" data-language-local-name="벨라루스어" class="interlanguage-link-target"><span>Беларуская</span></a></li><li class="interlanguage-link interwiki-be-x-old mw-list-item"><a href="https://be-tarask.wikipedia.org/wiki/%D0%9A%D0%B0%D0%BF%D1%96%D1%82%D0%B0%D0%BB" title="Капітал – Belarusian (Taraškievica orthography)" lang="be-tarask" hreflang="be-tarask" data-title="Капітал" data-language-autonym="Беларуская (тарашкевіца)" data-language-local-name="Belarusian (Taraškievica orthography)" class="interlanguage-link-target"><span>Беларуская (тарашкевіца)</span></a></li><li class="interlanguage-link interwiki-bew mw-list-item"><a href="https://bew.wikipedia.org/wiki/Punci" title="Punci – Betawi" lang="bew" hreflang="bew" data-title="Punci" data-language-autonym="Betawi" data-language-local-name="Betawi" class="interlanguage-link-target"><span>Betawi</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%9A%D0%B0%D0%BF%D0%B8%D1%82%D0%B0%D0%BB" title="Капитал – 불가리아어" lang="bg" hreflang="bg" data-title="Капитал" data-language-autonym="Български" data-language-local-name="불가리아어" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%AA%E0%A7%81%E0%A6%81%E0%A6%9C%E0%A6%BF" title="পুঁজি – 벵골어" lang="bn" hreflang="bn" data-title="পুঁজি" data-language-autonym="বাংলা" data-language-local-name="벵골어" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-br mw-list-item"><a href="https://br.wikipedia.org/wiki/Kevala" title="Kevala – 브르타뉴어" lang="br" hreflang="br" data-title="Kevala" data-language-autonym="Brezhoneg" data-language-local-name="브르타뉴어" class="interlanguage-link-target"><span>Brezhoneg</span></a></li><li class="interlanguage-link interwiki-bs mw-list-item"><a href="https://bs.wikipedia.org/wiki/Kapital" title="Kapital – 보스니아어" lang="bs" hreflang="bs" data-title="Kapital" data-language-autonym="Bosanski" data-language-local-name="보스니아어" class="interlanguage-link-target"><span>Bosanski</span></a></li><li class="interlanguage-link interwiki-btm mw-list-item"><a href="https://btm.wikipedia.org/wiki/Pokok" title="Pokok – Batak Mandailing" lang="btm" hreflang="btm" data-title="Pokok" data-language-autonym="Batak Mandailing" data-language-local-name="Batak Mandailing" class="interlanguage-link-target"><span>Batak Mandailing</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Capital_(economia)" title="Capital (economia) – 카탈로니아어" lang="ca" hreflang="ca" data-title="Capital (economia)" data-language-autonym="Català" data-language-local-name="카탈로니아어" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-ce mw-list-item"><a href="https://ce.wikipedia.org/wiki/%D0%9A%D0%B0%D0%BF%D0%B8%D1%82%D0%B0%D0%BB" title="Капитал – 체첸어" lang="ce" hreflang="ce" data-title="Капитал" data-language-autonym="Нохчийн" data-language-local-name="체첸어" class="interlanguage-link-target"><span>Нохчийн</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Kapit%C3%A1l" title="Kapitál – 체코어" lang="cs" hreflang="cs" data-title="Kapitál" data-language-autonym="Čeština" data-language-local-name="체코어" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-cy mw-list-item"><a href="https://cy.wikipedia.org/wiki/Cyfalaf" title="Cyfalaf – 웨일스어" lang="cy" hreflang="cy" data-title="Cyfalaf" data-language-autonym="Cymraeg" data-language-local-name="웨일스어" class="interlanguage-link-target"><span>Cymraeg</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Kapital" title="Kapital – 덴마크어" lang="da" hreflang="da" data-title="Kapital" data-language-autonym="Dansk" data-language-local-name="덴마크어" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Kapital" title="Kapital – 독일어" lang="de" hreflang="de" data-title="Kapital" data-language-autonym="Deutsch" data-language-local-name="독일어" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-diq mw-list-item"><a href="https://diq.wikipedia.org/wiki/Kapital" title="Kapital – Zazaki" lang="diq" hreflang="diq" data-title="Kapital" data-language-autonym="Zazaki" data-language-local-name="Zazaki" class="interlanguage-link-target"><span>Zazaki</span></a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%9A%CE%B5%CF%86%CE%AC%CE%BB%CE%B1%CE%B9%CE%BF_(%CE%BF%CE%B9%CE%BA%CE%BF%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%AC)" title="Κεφάλαιο (οικονομικά) – 그리스어" lang="el" hreflang="el" data-title="Κεφάλαιο (οικονομικά)" data-language-autonym="Ελληνικά" data-language-local-name="그리스어" class="interlanguage-link-target"><span>Ελληνικά</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Capital_(economics)" title="Capital (economics) – 영어" lang="en" hreflang="en" data-title="Capital (economics)" data-language-autonym="English" data-language-local-name="영어" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Kapitalo" title="Kapitalo – 에스페란토어" lang="eo" hreflang="eo" data-title="Kapitalo" data-language-autonym="Esperanto" data-language-local-name="에스페란토어" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Capital_(econom%C3%ADa)" title="Capital (economía) – 스페인어" lang="es" hreflang="es" data-title="Capital (economía)" data-language-autonym="Español" data-language-local-name="스페인어" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Kapital" title="Kapital – 에스토니아어" lang="et" hreflang="et" data-title="Kapital" data-language-autonym="Eesti" data-language-local-name="에스토니아어" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Kapital_(ekoizpen-faktorea)" title="Kapital (ekoizpen-faktorea) – 바스크어" lang="eu" hreflang="eu" data-title="Kapital (ekoizpen-faktorea)" data-language-autonym="Euskara" data-language-local-name="바스크어" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%B3%D8%B1%D9%85%D8%A7%DB%8C%D9%87" title="سرمایه – 페르시아어" lang="fa" hreflang="fa" data-title="سرمایه" data-language-autonym="فارسی" data-language-local-name="페르시아어" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/P%C3%A4%C3%A4oma_(taloustiede)" title="Pääoma (taloustiede) – 핀란드어" lang="fi" hreflang="fi" data-title="Pääoma (taloustiede)" data-language-autonym="Suomi" data-language-local-name="핀란드어" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Capital" title="Capital – 프랑스어" lang="fr" hreflang="fr" data-title="Capital" data-language-autonym="Français" data-language-local-name="프랑스어" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-gl mw-list-item"><a href="https://gl.wikipedia.org/wiki/Capital_(econom%C3%ADa)" title="Capital (economía) – 갈리시아어" lang="gl" hreflang="gl" data-title="Capital (economía)" data-language-autonym="Galego" data-language-local-name="갈리시아어" class="interlanguage-link-target"><span>Galego</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%94%D7%95%D7%9F" title="הון – 히브리어" lang="he" hreflang="he" data-title="הון" data-language-autonym="עברית" data-language-local-name="히브리어" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%AA%E0%A5%82%E0%A4%81%E0%A4%9C%E0%A5%80" title="पूँजी – 힌디어" lang="hi" hreflang="hi" data-title="पूँजी" data-language-autonym="हिन्दी" data-language-local-name="힌디어" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hif mw-list-item"><a href="https://hif.wikipedia.org/wiki/Punji" title="Punji – 피지 힌디어" lang="hif" hreflang="hif" data-title="Punji" data-language-autonym="Fiji Hindi" data-language-local-name="피지 힌디어" class="interlanguage-link-target"><span>Fiji Hindi</span></a></li><li class="interlanguage-link interwiki-hr mw-list-item"><a href="https://hr.wikipedia.org/wiki/Kapital" title="Kapital – 크로아티아어" lang="hr" hreflang="hr" data-title="Kapital" data-language-autonym="Hrvatski" data-language-local-name="크로아티아어" class="interlanguage-link-target"><span>Hrvatski</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/T%C5%91ke_(k%C3%B6zgazdas%C3%A1gtan)" title="Tőke (közgazdaságtan) – 헝가리어" lang="hu" hreflang="hu" data-title="Tőke (közgazdaságtan)" data-language-autonym="Magyar" data-language-local-name="헝가리어" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%BF%D5%A1%D5%BA%D5%AB%D5%BF%D5%A1%D5%AC" title="Կապիտալ – 아르메니아어" lang="hy" hreflang="hy" data-title="Կապիտալ" data-language-autonym="Հայերեն" data-language-local-name="아르메니아어" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Modal" title="Modal – 인도네시아어" lang="id" hreflang="id" data-title="Modal" data-language-autonym="Bahasa Indonesia" data-language-local-name="인도네시아어" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-ilo mw-list-item"><a href="https://ilo.wikipedia.org/wiki/Puonan_(ekonomika)" title="Puonan (ekonomika) – 이로코어" lang="ilo" hreflang="ilo" data-title="Puonan (ekonomika)" data-language-autonym="Ilokano" data-language-local-name="이로코어" class="interlanguage-link-target"><span>Ilokano</span></a></li><li class="interlanguage-link interwiki-io mw-list-item"><a href="https://io.wikipedia.org/wiki/Kapitalo" title="Kapitalo – 이도어" lang="io" hreflang="io" data-title="Kapitalo" data-language-autonym="Ido" data-language-local-name="이도어" class="interlanguage-link-target"><span>Ido</span></a></li><li class="interlanguage-link interwiki-is mw-list-item"><a href="https://is.wikipedia.org/wiki/H%C3%B6fu%C3%B0st%C3%B3ll" title="Höfuðstóll – 아이슬란드어" lang="is" hreflang="is" data-title="Höfuðstóll" data-language-autonym="Íslenska" data-language-local-name="아이슬란드어" class="interlanguage-link-target"><span>Íslenska</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Capitale_(economia)" title="Capitale (economia) – 이탈리아어" lang="it" hreflang="it" data-title="Capitale (economia)" data-language-autonym="Italiano" data-language-local-name="이탈리아어" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E8%B3%87%E6%9C%AC" title="資本 – 일본어" lang="ja" hreflang="ja" data-title="資本" data-language-autonym="日本語" data-language-local-name="일본어" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-jv mw-list-item"><a href="https://jv.wikipedia.org/wiki/Modal" title="Modal – 자바어" lang="jv" hreflang="jv" data-title="Modal" data-language-autonym="Jawa" data-language-local-name="자바어" class="interlanguage-link-target"><span>Jawa</span></a></li><li class="interlanguage-link interwiki-ka mw-list-item"><a href="https://ka.wikipedia.org/wiki/%E1%83%99%E1%83%90%E1%83%9E%E1%83%98%E1%83%A2%E1%83%90%E1%83%9A%E1%83%98_(%E1%83%94%E1%83%99%E1%83%9D%E1%83%9C%E1%83%9D%E1%83%9B%E1%83%98%E1%83%99%E1%83%90)" title="კაპიტალი (ეკონომიკა) – 조지아어" lang="ka" hreflang="ka" data-title="კაპიტალი (ეკონომიკა)" data-language-autonym="ქართული" data-language-local-name="조지아어" class="interlanguage-link-target"><span>ქართული</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%9A%D0%B0%D0%BF%D0%B8%D1%82%D0%B0%D0%BB" title="Капитал – 카자흐어" lang="kk" hreflang="kk" data-title="Капитал" data-language-autonym="Қазақша" data-language-local-name="카자흐어" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%AC%E0%B2%82%E0%B2%A1%E0%B2%B5%E0%B2%BE%E0%B2%B3" title="ಬಂಡವಾಳ – 칸나다어" lang="kn" hreflang="kn" data-title="ಬಂಡವಾಳ" data-language-autonym="ಕನ್ನಡ" data-language-local-name="칸나다어" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-krc mw-list-item"><a href="https://krc.wikipedia.org/wiki/%D0%9A%D0%B0%D0%BF%D0%B8%D1%82%D0%B0%D0%BB" title="Капитал – 카라챠이-발카르어" lang="krc" hreflang="krc" data-title="Капитал" data-language-autonym="Къарачай-малкъар" data-language-local-name="카라챠이-발카르어" class="interlanguage-link-target"><span>Къарачай-малкъар</span></a></li><li class="interlanguage-link interwiki-ku mw-list-item"><a href="https://ku.wikipedia.org/wiki/Sermaye" title="Sermaye – 쿠르드어" lang="ku" hreflang="ku" data-title="Sermaye" data-language-autonym="Kurdî" data-language-local-name="쿠르드어" class="interlanguage-link-target"><span>Kurdî</span></a></li><li class="interlanguage-link interwiki-ky mw-list-item"><a href="https://ky.wikipedia.org/wiki/%D0%9A%D0%B0%D0%BF%D0%B8%D1%82%D0%B0%D0%BB" title="Капитал – 키르기스어" lang="ky" hreflang="ky" data-title="Капитал" data-language-autonym="Кыргызча" data-language-local-name="키르기스어" class="interlanguage-link-target"><span>Кыргызча</span></a></li><li class="interlanguage-link interwiki-la mw-list-item"><a href="https://la.wikipedia.org/wiki/Capitale" title="Capitale – 라틴어" lang="la" hreflang="la" data-title="Capitale" data-language-autonym="Latina" data-language-local-name="라틴어" class="interlanguage-link-target"><span>Latina</span></a></li><li class="interlanguage-link interwiki-lb mw-list-item"><a href="https://lb.wikipedia.org/wiki/Kapital" title="Kapital – 룩셈부르크어" lang="lb" hreflang="lb" data-title="Kapital" data-language-autonym="Lëtzebuergesch" data-language-local-name="룩셈부르크어" class="interlanguage-link-target"><span>Lëtzebuergesch</span></a></li><li class="interlanguage-link interwiki-li mw-list-item"><a href="https://li.wikipedia.org/wiki/Kapitaal" title="Kapitaal – 림버거어" lang="li" hreflang="li" data-title="Kapitaal" data-language-autonym="Limburgs" data-language-local-name="림버거어" class="interlanguage-link-target"><span>Limburgs</span></a></li><li class="interlanguage-link interwiki-lmo mw-list-item"><a href="https://lmo.wikipedia.org/wiki/Capital_(economia)" title="Capital (economia) – Lombard" lang="lmo" hreflang="lmo" data-title="Capital (economia)" data-language-autonym="Lombard" data-language-local-name="Lombard" class="interlanguage-link-target"><span>Lombard</span></a></li><li class="interlanguage-link interwiki-lo mw-list-item"><a href="https://lo.wikipedia.org/wiki/%E0%BA%97%E0%BA%B6%E0%BA%99" title="ທຶນ – 라오어" lang="lo" hreflang="lo" data-title="ທຶນ" data-language-autonym="ລາວ" data-language-local-name="라오어" class="interlanguage-link-target"><span>ລາວ</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Kapitalas" title="Kapitalas – 리투아니아어" lang="lt" hreflang="lt" data-title="Kapitalas" data-language-autonym="Lietuvių" data-language-local-name="리투아니아어" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Kapit%C4%81ls" title="Kapitāls – 라트비아어" lang="lv" hreflang="lv" data-title="Kapitāls" data-language-autonym="Latviešu" data-language-local-name="라트비아어" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-mg mw-list-item"><a href="https://mg.wikipedia.org/wiki/Mason-karena" title="Mason-karena – 말라가시어" lang="mg" hreflang="mg" data-title="Mason-karena" data-language-autonym="Malagasy" data-language-local-name="말라가시어" class="interlanguage-link-target"><span>Malagasy</span></a></li><li class="interlanguage-link interwiki-mk mw-list-item"><a href="https://mk.wikipedia.org/wiki/%D0%9A%D0%B0%D0%BF%D0%B8%D1%82%D0%B0%D0%BB" title="Капитал – 마케도니아어" lang="mk" hreflang="mk" data-title="Капитал" data-language-autonym="Македонски" data-language-local-name="마케도니아어" class="interlanguage-link-target"><span>Македонски</span></a></li><li class="interlanguage-link interwiki-ml mw-list-item"><a href="https://ml.wikipedia.org/wiki/%E0%B4%AE%E0%B5%82%E0%B4%B2%E0%B4%A7%E0%B4%A8%E0%B4%82" title="മൂലധനം – 말라얄람어" lang="ml" hreflang="ml" data-title="മൂലധനം" data-language-autonym="മലയാളം" data-language-local-name="말라얄람어" class="interlanguage-link-target"><span>മലയാളം</span></a></li><li class="interlanguage-link interwiki-mn mw-list-item"><a href="https://mn.wikipedia.org/wiki/%D0%9A%D0%B0%D0%BF%D0%B8%D1%82%D0%B0%D0%BB" title="Капитал – 몽골어" lang="mn" hreflang="mn" data-title="Капитал" data-language-autonym="Монгол" data-language-local-name="몽골어" class="interlanguage-link-target"><span>Монгол</span></a></li><li class="interlanguage-link interwiki-mr mw-list-item"><a href="https://mr.wikipedia.org/wiki/%E0%A4%AD%E0%A4%BE%E0%A4%82%E0%A4%A1%E0%A4%B5%E0%A4%B2" title="भांडवल – 마라티어" lang="mr" hreflang="mr" data-title="भांडवल" data-language-autonym="मराठी" data-language-local-name="마라티어" class="interlanguage-link-target"><span>मराठी</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Modal" title="Modal – 말레이어" lang="ms" hreflang="ms" data-title="Modal" data-language-autonym="Bahasa Melayu" data-language-local-name="말레이어" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-my mw-list-item"><a href="https://my.wikipedia.org/wiki/%E1%80%A1%E1%80%9B%E1%80%84%E1%80%BA%E1%80%B8%E1%80%A1%E1%80%94%E1%80%BE%E1%80%AE%E1%80%B8" title="အရင်းအနှီး – 버마어" lang="my" hreflang="my" data-title="အရင်းအနှီး" data-language-autonym="မြန်မာဘာသာ" data-language-local-name="버마어" class="interlanguage-link-target"><span>မြန်မာဘာသာ</span></a></li><li class="interlanguage-link interwiki-nds mw-list-item"><a href="https://nds.wikipedia.org/wiki/Kapitaal" title="Kapitaal – 저지 독일어" lang="nds" hreflang="nds" data-title="Kapitaal" data-language-autonym="Plattdüütsch" data-language-local-name="저지 독일어" class="interlanguage-link-target"><span>Plattdüütsch</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Kapitaal_(economie)" title="Kapitaal (economie) – 네덜란드어" lang="nl" hreflang="nl" data-title="Kapitaal (economie)" data-language-autonym="Nederlands" data-language-local-name="네덜란드어" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-nn mw-list-item"><a href="https://nn.wikipedia.org/wiki/Kapital" title="Kapital – 노르웨이어(니노르스크)" lang="nn" hreflang="nn" data-title="Kapital" data-language-autonym="Norsk nynorsk" data-language-local-name="노르웨이어(니노르스크)" class="interlanguage-link-target"><span>Norsk nynorsk</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Kapital" title="Kapital – 노르웨이어(보크말)" lang="nb" hreflang="nb" data-title="Kapital" data-language-autonym="Norsk bokmål" data-language-local-name="노르웨이어(보크말)" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-oc mw-list-item"><a href="https://oc.wikipedia.org/wiki/Capital_(economia)" title="Capital (economia) – 오크어" lang="oc" hreflang="oc" data-title="Capital (economia)" data-language-autonym="Occitan" data-language-local-name="오크어" class="interlanguage-link-target"><span>Occitan</span></a></li><li class="interlanguage-link interwiki-pa mw-list-item"><a href="https://pa.wikipedia.org/wiki/%E0%A8%B8%E0%A8%B0%E0%A8%AE%E0%A8%BE%E0%A8%87%E0%A8%86" title="ਸਰਮਾਇਆ – 펀잡어" lang="pa" hreflang="pa" data-title="ਸਰਮਾਇਆ" data-language-autonym="ਪੰਜਾਬੀ" data-language-local-name="펀잡어" class="interlanguage-link-target"><span>ਪੰਜਾਬੀ</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Kapita%C5%82_(ekonomia)" title="Kapitał (ekonomia) – 폴란드어" lang="pl" hreflang="pl" data-title="Kapitał (ekonomia)" data-language-autonym="Polski" data-language-local-name="폴란드어" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pms mw-list-item"><a href="https://pms.wikipedia.org/wiki/Capital" title="Capital – Piedmontese" lang="pms" hreflang="pms" data-title="Capital" data-language-autonym="Piemontèis" data-language-local-name="Piedmontese" class="interlanguage-link-target"><span>Piemontèis</span></a></li><li class="interlanguage-link interwiki-pnb mw-list-item"><a href="https://pnb.wikipedia.org/wiki/%DA%A9%DB%8C%D9%BE%DB%8C%D9%B9%D9%84" title="کیپیٹل – Western Punjabi" lang="pnb" hreflang="pnb" data-title="کیپیٹل" data-language-autonym="پنجابی" data-language-local-name="Western Punjabi" class="interlanguage-link-target"><span>پنجابی</span></a></li><li class="interlanguage-link interwiki-ps mw-list-item"><a href="https://ps.wikipedia.org/wiki/%D9%BE%D8%A7%D9%86%DA%AF%D9%87" title="پانگه – 파슈토어" lang="ps" hreflang="ps" data-title="پانگه" data-language-autonym="پښتو" data-language-local-name="파슈토어" class="interlanguage-link-target"><span>پښتو</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Capital_(economia)" title="Capital (economia) – 포르투갈어" lang="pt" hreflang="pt" data-title="Capital (economia)" data-language-autonym="Português" data-language-local-name="포르투갈어" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Capital_(economie)" title="Capital (economie) – 루마니아어" lang="ro" hreflang="ro" data-title="Capital (economie)" data-language-autonym="Română" data-language-local-name="루마니아어" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9A%D0%B0%D0%BF%D0%B8%D1%82%D0%B0%D0%BB" title="Капитал – 러시아어" lang="ru" hreflang="ru" data-title="Капитал" data-language-autonym="Русский" data-language-local-name="러시아어" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-rue mw-list-item"><a href="https://rue.wikipedia.org/wiki/%D0%9A%D0%B0%D0%BF%D1%96%D1%82%D0%B0%D0%BB" title="Капітал – 루신어" lang="rue" hreflang="rue" data-title="Капітал" data-language-autonym="Русиньскый" data-language-local-name="루신어" class="interlanguage-link-target"><span>Русиньскый</span></a></li><li class="interlanguage-link interwiki-sah mw-list-item"><a href="https://sah.wikipedia.org/wiki/%D0%9A%D0%B0%D0%BF%D0%B8%D1%82%D0%B0%D0%BB" title="Капитал – 야쿠트어" lang="sah" hreflang="sah" data-title="Капитал" data-language-autonym="Саха тыла" data-language-local-name="야쿠트어" class="interlanguage-link-target"><span>Саха тыла</span></a></li><li class="interlanguage-link interwiki-scn mw-list-item"><a href="https://scn.wikipedia.org/wiki/Capitali_(econum%C3%ACa)" title="Capitali (econumìa) – 시칠리아어" lang="scn" hreflang="scn" data-title="Capitali (econumìa)" data-language-autonym="Sicilianu" data-language-local-name="시칠리아어" class="interlanguage-link-target"><span>Sicilianu</span></a></li><li class="interlanguage-link interwiki-sd mw-list-item"><a href="https://sd.wikipedia.org/wiki/%D8%B3%D8%B1%D9%85%D8%A7%D8%A6%D9%8A%D8%AF%D8%A7%D8%B1%D9%8A" title="سرمائيداري – 신디어" lang="sd" hreflang="sd" data-title="سرمائيداري" data-language-autonym="سنڌي" data-language-local-name="신디어" class="interlanguage-link-target"><span>سنڌي</span></a></li><li class="interlanguage-link interwiki-sh mw-list-item"><a href="https://sh.wikipedia.org/wiki/Kapital" title="Kapital – 세르비아-크로아티아어" lang="sh" hreflang="sh" data-title="Kapital" data-language-autonym="Srpskohrvatski / српскохрватски" data-language-local-name="세르비아-크로아티아어" class="interlanguage-link-target"><span>Srpskohrvatski / српскохрватски</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Capital_(economics)" title="Capital (economics) – Simple English" lang="en-simple" hreflang="en-simple" data-title="Capital (economics)" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/Kapit%C3%A1l_(v%C3%BDrobn%C3%BD_faktor)" title="Kapitál (výrobný faktor) – 슬로바키아어" lang="sk" hreflang="sk" data-title="Kapitál (výrobný faktor)" data-language-autonym="Slovenčina" data-language-local-name="슬로바키아어" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-sl mw-list-item"><a href="https://sl.wikipedia.org/wiki/Kapital" title="Kapital – 슬로베니아어" lang="sl" hreflang="sl" data-title="Kapital" data-language-autonym="Slovenščina" data-language-local-name="슬로베니아어" class="interlanguage-link-target"><span>Slovenščina</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Kapitali" title="Kapitali – 알바니아어" lang="sq" hreflang="sq" data-title="Kapitali" data-language-autonym="Shqip" data-language-local-name="알바니아어" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/%D0%9A%D0%B0%D0%BF%D0%B8%D1%82%D0%B0%D0%BB" title="Капитал – 세르비아어" lang="sr" hreflang="sr" data-title="Капитал" data-language-autonym="Српски / srpski" data-language-local-name="세르비아어" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-su mw-list-item"><a href="https://su.wikipedia.org/wiki/Modal" title="Modal – 순다어" lang="su" hreflang="su" data-title="Modal" data-language-autonym="Sunda" data-language-local-name="순다어" class="interlanguage-link-target"><span>Sunda</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Kapital" title="Kapital – 스웨덴어" lang="sv" hreflang="sv" data-title="Kapital" data-language-autonym="Svenska" data-language-local-name="스웨덴어" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-sw mw-list-item"><a href="https://sw.wikipedia.org/wiki/Rasilmali" title="Rasilmali – 스와힐리어" lang="sw" hreflang="sw" data-title="Rasilmali" data-language-autonym="Kiswahili" data-language-local-name="스와힐리어" class="interlanguage-link-target"><span>Kiswahili</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%AE%E0%AF%82%E0%AE%B2%E0%AE%A4%E0%AE%A9%E0%AE%AE%E0%AF%8D" title="மூலதனம் – 타밀어" lang="ta" hreflang="ta" data-title="மூலதனம்" data-language-autonym="தமிழ்" data-language-local-name="타밀어" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-tg mw-list-item"><a href="https://tg.wikipedia.org/wiki/%D0%A1%D0%B0%D1%80%D0%BC%D0%BE%D1%8F" title="Сармоя – 타지크어" lang="tg" hreflang="tg" data-title="Сармоя" data-language-autonym="Тоҷикӣ" data-language-local-name="타지크어" class="interlanguage-link-target"><span>Тоҷикӣ</span></a></li><li class="interlanguage-link interwiki-th mw-list-item"><a href="https://th.wikipedia.org/wiki/%E0%B8%97%E0%B8%B8%E0%B8%99" title="ทุน – 태국어" lang="th" hreflang="th" data-title="ทุน" data-language-autonym="ไทย" data-language-local-name="태국어" class="interlanguage-link-target"><span>ไทย</span></a></li><li class="interlanguage-link interwiki-tl mw-list-item"><a href="https://tl.wikipedia.org/wiki/Kapital_(ekonomika)" title="Kapital (ekonomika) – 타갈로그어" lang="tl" hreflang="tl" data-title="Kapital (ekonomika)" 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/Sermaye" title="Sermaye – 터키어" lang="tr" hreflang="tr" data-title="Sermaye" data-language-autonym="Türkçe" data-language-local-name="터키어" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-tt mw-list-item"><a href="https://tt.wikipedia.org/wiki/%D0%9A%D0%B0%D0%BF%D0%B8%D1%82%D0%B0%D0%BB" title="Капитал – 타타르어" lang="tt" hreflang="tt" data-title="Капитал" data-language-autonym="Татарча / tatarça" data-language-local-name="타타르어" class="interlanguage-link-target"><span>Татарча / tatarça</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%9A%D0%B0%D0%BF%D1%96%D1%82%D0%B0%D0%BB" title="Капітал – 우크라이나어" lang="uk" hreflang="uk" data-title="Капітал" data-language-autonym="Українська" data-language-local-name="우크라이나어" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-ur mw-list-item"><a href="https://ur.wikipedia.org/wiki/%D8%B3%D8%B1%D9%85%D8%A7%DB%8C%DB%81" title="سرمایہ – 우르두어" lang="ur" hreflang="ur" data-title="سرمایہ" data-language-autonym="اردو" data-language-local-name="우르두어" class="interlanguage-link-target"><span>اردو</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Kapital" title="Kapital – 우즈베크어" lang="uz" hreflang="uz" data-title="Kapital" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="우즈베크어" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-vec mw-list-item"><a href="https://vec.wikipedia.org/wiki/Capita%C5%82e_(economia)" title="Capitałe (economia) – Venetian" lang="vec" hreflang="vec" data-title="Capitałe (economia)" data-language-autonym="Vèneto" data-language-local-name="Venetian" class="interlanguage-link-target"><span>Vèneto</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/T%C6%B0_b%E1%BA%A3n" title="Tư bản – 베트남어" lang="vi" hreflang="vi" data-title="Tư bản" data-language-autonym="Tiếng Việt" data-language-local-name="베트남어" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-war mw-list-item"><a href="https://war.wikipedia.org/wiki/Kapital_(ekonomika)" title="Kapital (ekonomika) – 와라이어" lang="war" hreflang="war" data-title="Kapital (ekonomika)" data-language-autonym="Winaray" data-language-local-name="와라이어" class="interlanguage-link-target"><span>Winaray</span></a></li><li class="interlanguage-link interwiki-wuu mw-list-item"><a href="https://wuu.wikipedia.org/wiki/%E8%B5%84%E6%9C%AC" title="资本 – 우어" lang="wuu" hreflang="wuu" data-title="资本" data-language-autonym="吴语" data-language-local-name="우어" class="interlanguage-link-target"><span>吴语</span></a></li><li class="interlanguage-link interwiki-yi mw-list-item"><a href="https://yi.wikipedia.org/wiki/%D7%A7%D7%90%D7%A4%D7%99%D7%98%D7%90%D7%9C" title="קאפיטאל – 이디시어" lang="yi" hreflang="yi" data-title="קאפיטאל" data-language-autonym="ייִדיש" data-language-local-name="이디시어" class="interlanguage-link-target"><span>ייִדיש</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E8%B5%84%E6%9C%AC" title="资本 – 중국어" lang="zh" hreflang="zh" data-title="资本" data-language-autonym="中文" data-language-local-name="중국어" class="interlanguage-link-target"><span>中文</span></a></li><li class="interlanguage-link interwiki-zh-classical mw-list-item"><a href="https://zh-classical.wikipedia.org/wiki/%E8%B3%87%E6%9C%AC" title="資本 – Literary Chinese" lang="lzh" hreflang="lzh" data-title="資本" data-language-autonym="文言" data-language-local-name="Literary Chinese" class="interlanguage-link-target"><span>文言</span></a></li><li class="interlanguage-link interwiki-zh-min-nan mw-list-item"><a href="https://zh-min-nan.wikipedia.org/wiki/Chu-p%C3%BAn" title="Chu-pún – 민난어" lang="nan" hreflang="nan" data-title="Chu-pún" data-language-autonym="閩南語 / Bân-lâm-gú" data-language-local-name="민난어" class="interlanguage-link-target"><span>閩南語 / Bân-lâm-gú</span></a></li><li class="interlanguage-link interwiki-zh-yue mw-list-item"><a href="https://zh-yue.wikipedia.org/wiki/%E8%B3%87%E6%9C%AC" title="資本 – 광둥어" lang="yue" hreflang="yue" data-title="資本" data-language-autonym="粵語" data-language-local-name="광둥어" class="interlanguage-link-target"><span>粵語</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/Q8137#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%9E%90%EB%B3%B8" 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%9E%90%EB%B3%B8" 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%9E%90%EB%B3%B8"><span>읽기</span></a></li><li id="ca-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=%EC%9E%90%EB%B3%B8&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%9E%90%EB%B3%B8&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%9E%90%EB%B3%B8"><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%9E%90%EB%B3%B8&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%9E%90%EB%B3%B8&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%9E%90%EB%B3%B8" 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%9E%90%EB%B3%B8" 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%9E%90%EB%B3%B8&oldid=37140355" 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%9E%90%EB%B3%B8&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%9E%90%EB%B3%B8&id=37140355&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%259E%2590%25EB%25B3%25B8"><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%259E%2590%25EB%25B3%25B8"><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%9E%90%EB%B3%B8"><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%9E%90%EB%B3%B8&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%9E%90%EB%B3%B8&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 class="wb-otherproject-link wb-otherproject-commons mw-list-item"><a href="https://commons.wikimedia.org/wiki/Category:Capital_(economics)" hreflang="en"><span>위키미디어 공용</span></a></li><li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q8137" 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> </p> <div class="dablink hatnote"><span typeof="mw:File"><a href="/wiki/%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC:%EB%8F%99%EC%9D%8C%EC%9D%B4%EC%9D%98%EC%96%B4_%EB%AC%B8%EC%84%9C" title="위키백과:동음이의어 문서"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4a/Disambig_grey.svg/23px-Disambig_grey.svg.png" decoding="async" width="23" height="18" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4a/Disambig_grey.svg/35px-Disambig_grey.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4a/Disambig_grey.svg/46px-Disambig_grey.svg.png 2x" data-file-width="260" data-file-height="200" /></a></span> <a href="/wiki/%EC%B9%B4%EB%A5%BC_%EB%A7%88%EB%A5%B4%ED%81%AC%EC%8A%A4" title="카를 마르크스">카를 마르크스</a>의 정치경제학 저술인 <a href="/wiki/%EC%9E%90%EB%B3%B8%EB%A1%A0" title="자본론">자본론</a>의 원제도 자본이다.</div> <p>다음은 <b>자본</b>(資本)에 관한 설명이다. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="경제학"><span id=".EA.B2.BD.EC.A0.9C.ED.95.99"></span>경제학</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%EC%9E%90%EB%B3%B8&action=edit&section=1" title="부분 편집: 경제학"><span>편집</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/%EA%B2%BD%EC%A0%9C%ED%95%99" title="경제학">경제학</a>에서 <b>자본</b>(資本, capital)은 매우 다양한 의미로 쓰이는 개념이다. 일반적으로는 축적된 <a href="/wiki/%EB%B6%80" title="부">부</a> 즉 많은 양의 화폐나, 토지·공장과 같이 생산의 밑거름이 되는 생산 수단을 말한다. 또, 자본은 돈(인간의 노동을 구매할 수 있는 권한)을 더 많이 획득하고자 할 때 사용되는 부(인간의 노동을 구매할 수 있는 권한이 축적되어 있는 상태)를 말한다. 경제학 상의 자본에는 기본자본 · 부가자본(기본자본과 부가자본을 합하여 자기자본이라 함) 및 외래자본(타인자본)이 있는데, 이 중에서 법률(상법)상의 자본금에 해당하는 개념은 자기자본(순자산)만이다. 경제상의 개념인 부가자본은 대한민국 상법에서 준비금으로 규정하고 있으며(대한민국 상법 458조~461조), 외래자본 중 장기차입금의 일부는 상법에서 사채(社債)로 규정하고 있다(상 469조~516조의10).<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> </p> <div class="mw-heading mw-heading3"><h3 id="화폐자본"><span id=".ED.99.94.ED.8F.90.EC.9E.90.EB.B3.B8"></span>화폐자본</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%EC%9E%90%EB%B3%B8&action=edit&section=2" title="부분 편집: 화폐자본"><span>편집</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>동일한 자본이 그 순환과정 속에서 취하게 되는 세 가지 형태 중의 하나로서 그 자체가 독립된 하나의 자본은 아니다. 먼저 자본은 생산 과정에 들어가기 전에 유통 과정에서 화폐로서 존재하고 그것으로 생산수단이나 노동력이 구입되어야만 한다. 이 화폐로서 존재하는 자본이 화폐자본이며 이것이 생산 제 요소인 생산자본으로 전화(轉化)되어 생산과정을 거쳐 상품 자본이 된 뒤에 다시 유통과정에서 이전보다 큰 화폐자본으로서 회수되는 것이다.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="법학"><span id=".EB.B2.95.ED.95.99"></span>법학</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%EC%9E%90%EB%B3%B8&action=edit&section=3" title="부분 편집: 법학"><span>편집</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r34311305">.mw-parser-output .hatnote{}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}</style><div role="note" class="hatnote navigation-not-searchable"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/52/Icons8_flat_search.svg/18px-Icons8_flat_search.svg.png" decoding="async" width="18" height="18" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/52/Icons8_flat_search.svg/27px-Icons8_flat_search.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/52/Icons8_flat_search.svg/36px-Icons8_flat_search.svg.png 2x" data-file-width="512" data-file-height="512" /></span></span> 이 부분의 본문은 <a class="mw-selflink selflink">자본</a>입니다.</div> <p>상법학에서, 자본 또는 자본금(<span lang="en">stated capital</span>, <span style="font-size: smaller;"><a href="/wiki/%EB%8F%85%EC%9D%BC%EC%96%B4" title="독일어">독일어</a>: </span><span lang="de">Grundkapital</span>)은 주식회사등의 기업을 설립할 때 투자자, 즉 주주들이 출자하는 금액을 기준으로 하여 계산한 일정한 액수를 말한다. </p> <div class="mw-heading mw-heading2"><h2 id="회계학"><span id=".ED.9A.8C.EA.B3.84.ED.95.99"></span>회계학</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%EC%9E%90%EB%B3%B8&action=edit&section=4" title="부분 편집: 회계학"><span>편집</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r34311305"><div role="note" class="hatnote navigation-not-searchable"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/52/Icons8_flat_search.svg/18px-Icons8_flat_search.svg.png" decoding="async" width="18" height="18" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/52/Icons8_flat_search.svg/27px-Icons8_flat_search.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/52/Icons8_flat_search.svg/36px-Icons8_flat_search.svg.png 2x" data-file-width="512" data-file-height="512" /></span></span> 이 부분의 본문은 <a href="/wiki/%EC%9E%90%EB%B3%B8_(%EA%B8%88%EC%9C%B5)" title="자본 (금융)">자본 (금융)</a>입니다.</div> <p>자본(equity)이란 주주로부터 조달된 자금을 말한다.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> 다른말로는 <b>순자산</b>이나 <b>자기자본</b>이라고도 한다. </p><p>기업이 경영활동을 해나가기 위해서 자금을 외부로부터 조달할 때, 기업이 은행과 같은 대여자로부터 자금을 빌리기도 하고, 주식시장에서 주식을 발행하여 자금을 조달하기도 한다. 이렇게 조달된 자금 중 대여자로부터 조달된 자금은 재무상태표의 부채(liabilities)로 표시되고, 주주로부터 조달된 자금은 자본(equity)로 표시된다.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>일반적으로 채권자지분(부채)를 타인자본이라 하고, 주주지분(자본)을 자기자본 또는 소유주지분이라고 한다. 회계등식으로 나타내면 '자본 = 자산 - 부채'로 자산에서 부채를 차감한 잔여분을 의미한다. 국제회계기준에서는 자본이라는 용어 대신 지분상품(equity instrument)이라는 용어를 사용하면서 이를 기업의 자산에서 모든 부채를 차감한 후의 잔여지분을 나타내는 모든 계약으로 정의하고 있다. 또한 지분상품은 재무상태표의 자본에 표시되는 것으로 설명하고 있다.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p><p>재무상태표에 표시되는 자본에 대해서 <a href="/wiki/%ED%95%9C%EA%B5%AD%EC%B1%84%ED%83%9D%EA%B5%AD%EC%A0%9C%ED%9A%8C%EA%B3%84%EA%B8%B0%EC%A4%80" title="한국채택국제회계기준">한국채택국제회계기준</a>에서 언급하고 있는 내용은 자본에 표시된 비지배지분, 지배기업의 소유주에게 귀속되는 납입자본과 적립금뿐이다(제1001호, 54-). 또한 납입자본과 적립금은 납입자본, 주식발행초과금, 적립금 등과 같이 다양한 분류로 세분화한다(K-IFRS 제1001호.78).<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p><p>법률적 관점에서 자본의 분류: 자본을 법정자본과 잉여금. 법정자본(legal capital)은 자본금(capital stock)이라고도 불리는 것으로 채권자를 보호하기 위해서 회사가 보유하여야 할 최소한의 기준액 또는 담보액을, 잉여금(surplus)은 전체주주지분 중 법정자본인 자본금을 초과하는 부분을 의미한다. </p><p>경제적 관점에서 자본의 분류: 불입자본과 유보이익(이익잉여금). 불입자본(contriuted capital 또는 paid-in capital)은 주주가 기업에 불입한 금액으로 자본금(1주당 액면금액 ×발행주식수)에 주식발행초과금을 가산하거나 주식할인발행차금을 차감한 금액을, 유보이익(earned capital) 또는 이익잉여금(retained earnings)은 기업활동에 의해 창출된 이익 중에서 사외로 유출되지 않고 사내에 유보된 부분을 의미한다.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </p><p><br /> 자본의 분류 </p> <table cellpadding="10" cellspacing="0" border="1" width="90%"> <tbody><tr> <th>성격<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup></th> <th>일반기업회계기준<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup></th> <th>세부 계정 </th></tr> <tr> <td rowspan="2">납입자본 </td> <td>자본금 </td> <td>보통주자본금, 우선주자본금 </td></tr> <tr> <td>자본잉여금 </td> <td>주식발행초과금, 기타자본잉여금(감자차익, 자기주식처분이익 등) </td></tr> <tr> <td rowspan="2">기타자본요소 </td> <td>자본조정 </td> <td>①차감계정에 자기주식, 감자차손, 자기주식처분손실, 주식할인발행차금, 배당건설이자 ②가산계정에 미교부주식배당금, 출자전환채무, 주식매수선택권이 있다. </td></tr> <tr> <td>기타포괄손익누계액 </td> <td>매도가능증권평가손익, 재평가잉여금, 해외사업환산손익, 현금흐름위험회피파생상품평가손익 등 </td></tr> <tr> <td>이익잉여금 </td> <td>이익잉여금 </td> <td>①일반적립금(기처분이익잉여금):법정적립금, 임의적립금, ②미처분이익잉여금(미처리결손금) </td></tr></tbody></table> <p>거래유형으로 보면 자본금, 자본잉여금, 자본조정은 자본거래(자산 또는 부채의 증감으로 인하여 소유주지분의 변동을 발생시키는 거래 중에서 기업과 소유주간 거래에서 발생한 자본거래), 기타포괄손익누계액, 이익영여금은 손익거래(자산 또는 부채의 증감으로 인하여 소유주지분의 변동을 발생시키는 거래 중에서 기업과 소유주간 자본거래를 제외한 거래)에 해당한다.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p> <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%9E%90%EB%B3%B8&action=edit&section=5" title="부분 편집: 각주"><span>편집</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><a href="#cite_ref-1">↑</a></span> <span class="reference-text">정찬형, 《상법강의(상)》(제15판, 2012). 박영사. 612쪽. </span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><a href="#cite_ref-2">↑</a></span> <span class="reference-text">《<a href="/wiki/%EA%B8%80%EB%A1%9C%EB%B2%8C_%EC%84%B8%EA%B3%84%EB%8C%80%EB%B0%B1%EA%B3%BC%EC%82%AC%EC%A0%84" class="mw-redirect" title="글로벌 세계대백과사전">글로벌 세계대백과사전</a>》, 〈화폐자본〉</span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><a href="#cite_ref-3">↑</a></span> <span class="reference-text">IFRS 밀레니엄 회계원리 제 7판, p.548</span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><a href="#cite_ref-4">↑</a></span> <span class="reference-text">IFRS 밀레니엄 회계원리 제 7판, p.548</span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><a href="#cite_ref-5">↑</a></span> <span class="reference-text">IFRS 밀레니엄 회계원리 제 7판, p.548</span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><a href="#cite_ref-6">↑</a></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="http://www.samili.com/acc/IfrsKijun.asp?bCode=1978-1001">“K-IFRS 제1001호(재무제표 표시)”</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=K-IFRS+%EC%A0%9C1001%ED%98%B8%28%EC%9E%AC%EB%AC%B4%EC%A0%9C%ED%91%9C+%ED%91%9C%EC%8B%9C%29&rft_id=http%3A%2F%2Fwww.samili.com%2Facc%2FIfrsKijun.asp%3FbCode%3D1978-1001&rfr_id=info%3Asid%2Fko.wikipedia.org%3A%EC%9E%90%EB%B3%B8" class="Z3988"><span style="display:none;"> </span></span></span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><a href="#cite_ref-7">↑</a></span> <span class="reference-text">2015 K-IFRS 재무회계, 삼일인포마인, p.314-315</span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><a href="#cite_ref-8">↑</a></span> <span class="reference-text">「IFRS 중급회계 제3판, 정운오ㆍ나인철ㆍ이명곤 ㆍ조성표, 경문사 」</span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><a href="#cite_ref-9">↑</a></span> <span class="reference-text">「IFRS 중급회계 제3판, 정운오ㆍ나인철ㆍ이명곤 ㆍ조성표, 경문사 」</span> </li> <li id="cite_note-10"><span class="mw-cite-backlink"><a href="#cite_ref-10">↑</a></span> <span class="reference-text">IFRS 밀레니엄 회계원리 제 7판, p.549 자본의 분류</span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><a href="#cite_ref-11">↑</a></span> <span class="reference-text">「IFRS 중급회계 제3판, 정운오ㆍ나인철ㆍ이명곤 ㆍ조성표, 경문사 」</span> </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="외부_링크"><span id=".EC.99.B8.EB.B6.80_.EB.A7.81.ED.81.AC"></span>외부 링크</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%EC%9E%90%EB%B3%B8&action=edit&section=6" title="부분 편집: 외부 링크"><span>편집</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4a/Commons-logo.svg/12px-Commons-logo.svg.png" decoding="async" width="12" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4a/Commons-logo.svg/18px-Commons-logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4a/Commons-logo.svg/24px-Commons-logo.svg.png 2x" data-file-width="1024" data-file-height="1376" /></span></span> 위키미디어 공용에 <span class="plainlinks"><a class="external text" href="https://commons.wikimedia.org/wiki/Category:Capital_(economics)?uselang=ko">자본</a></span> 관련 미디어 분류가 있습니다.</li></ul> <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%9E%90%EB%B3%B8&action=edit&section=7" title="부분 편집: 같이 보기"><span>편집</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><span title="대상 항목은 아직 없습니다. 신규 작성, 또는 다른 언어로부터의 번역이 필요합니다.]"><a href="/w/index.php?title=%EC%9E%90%EB%B3%B8%EC%9D%B4%EB%93%9D&action=edit&redlink=1" class="new" title="자본이득 (없는 문서)">자본이득</a><span style="font-size: 0.77em; font-weight: normal;" class="noprint">(<a href="https://en.wikipedia.org/wiki/Capital_gain" class="extiw" title="en:Capital gain">영어판</a>)</span></span></li> <li><a href="/w/index.php?title=%EC%9E%90%EB%B3%B8%EC%9D%B4%EB%93%9D%EC%84%B8&action=edit&redlink=1" class="new" title="자본이득세 (없는 문서)">자본이득세</a>(<a href="https://en.wikipedia.org/wiki/Capital_gains_tax" class="extiw" title="en:Capital gains tax">en:Capital gains tax</a>, CGT)</li> <li><a href="/w/index.php?title=%EC%9E%90%EB%B3%B8%EC%8B%9C%EC%9E%A5%ED%86%B5%ED%95%A9%EB%B2%95&action=edit&redlink=1" class="new" title="자본시장통합법 (없는 문서)">자본시장통합법</a></li> <li><a href="/wiki/%EA%B8%88%EC%82%B0%EB%B6%84%EB%A6%AC%EB%B2%95" title="금산분리법">금산분리법</a></li></ul> <div class="navbox-styles"><style data-mw-deduplicate="TemplateStyles:r36480591">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist .mw-empty-li{display:none}.mw-parser-output .hlist dt::after{content:": "}.mw-parser-output .hlist dd::after,.mw-parser-output .hlist li::after{content:" · ";font-weight:bold}.mw-parser-output .hlist dd:last-child::after,.mw-parser-output .hlist dt:last-child::after,.mw-parser-output .hlist li:last-child::after{content:none}.mw-parser-output .hlist dd dd:first-child::before,.mw-parser-output .hlist dd dt:first-child::before,.mw-parser-output .hlist dd li:first-child::before,.mw-parser-output .hlist dt dd:first-child::before,.mw-parser-output .hlist dt dt:first-child::before,.mw-parser-output .hlist dt li:first-child::before,.mw-parser-output .hlist li dd:first-child::before,.mw-parser-output .hlist li dt:first-child::before,.mw-parser-output .hlist li li:first-child::before{content:" (";font-weight:normal}.mw-parser-output .hlist dd dd:last-child::after,.mw-parser-output .hlist dd dt:last-child::after,.mw-parser-output .hlist dd li:last-child::after,.mw-parser-output .hlist dt dd:last-child::after,.mw-parser-output .hlist dt dt:last-child::after,.mw-parser-output .hlist dt li:last-child::after,.mw-parser-output .hlist li dd:last-child::after,.mw-parser-output .hlist li dt:last-child::after,.mw-parser-output .hlist li li:last-child::after{content:")";font-weight:normal}.mw-parser-output .hlist ol{counter-reset:listitem}.mw-parser-output .hlist ol>li{counter-increment:listitem}.mw-parser-output .hlist ol>li::before{content:" "counter(listitem)"\a0 "}.mw-parser-output .hlist dd ol>li:first-child::before,.mw-parser-output .hlist dt ol>li:first-child::before,.mw-parser-output .hlist li ol>li:first-child::before{content:" ("counter(listitem)"\a0 "}.mw-parser-output .hlist-pipe dd:after,.mw-parser-output .hlist-pipe li:after{content:" | ";font-weight:normal}.mw-parser-output .hlist-hyphen dd:after,.mw-parser-output .hlist-hyphen li:after{content:" - ";font-weight:normal}.mw-parser-output .hlist-comma dd:after,.mw-parser-output .hlist-comma li:after{content:", ";font-weight:normal}.mw-parser-output .hlist-slash dd:after,.mw-parser-output .hlist-slash li:after{content:" / ";font-weight:normal}</style><style data-mw-deduplicate="TemplateStyles:r36429174">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output .navbox-subgroup{background-color:#fdfdfd}.mw-parser-output .navbox-list{line-height:1.5em;border-color:#fdfdfd}.mw-parser-output .navbox-list-with-group{text-align:left;border-left-width:2px;border-left-style:solid}.mw-parser-output tr+tr>.navbox-abovebelow,.mw-parser-output tr+tr>.navbox-group,.mw-parser-output tr+tr>.navbox-image,.mw-parser-output tr+tr>.navbox-list{border-top:2px solid #fdfdfd}.mw-parser-output .navbox-title{background-color:#ccf}.mw-parser-output .navbox-abovebelow,.mw-parser-output .navbox-group,.mw-parser-output .navbox-subgroup .navbox-title{background-color:#ddf}.mw-parser-output .navbox-subgroup .navbox-group,.mw-parser-output .navbox-subgroup .navbox-abovebelow{background-color:#e6e6ff}.mw-parser-output .navbox-even{background-color:#f7f7f7}.mw-parser-output .navbox-odd{background-color:transparent}.mw-parser-output .navbox .hlist td dl,.mw-parser-output .navbox .hlist td ol,.mw-parser-output .navbox .hlist td ul,.mw-parser-output .navbox td.hlist dl,.mw-parser-output .navbox td.hlist ol,.mw-parser-output .navbox td.hlist ul{padding:0.125em 0}.mw-parser-output .navbox .navbar{display:block;font-size:100%}.mw-parser-output .navbox-title .navbar{float:left;text-align:left;margin-right:0.5em}</style></div><div role="navigation" class="navbox authority-control" aria-label="Navbox" style="padding:3px"><table class="nowraplinks hlist navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC:%EC%A0%84%EA%B1%B0_%ED%86%B5%EC%A0%9C" title="위키백과:전거 통제">전거 통제</a>: 국가 <span class="mw-valign-text-top noprint" typeof="mw:File/Frameless"><a href="https://www.wikidata.org/wiki/Q8137#identifiers" title="위키데이터에서 편집하기"><img alt="위키데이터에서 편집하기" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/10px-OOjs_UI_icon_edit-ltr-progressive.svg.png" decoding="async" width="10" height="10" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/15px-OOjs_UI_icon_edit-ltr-progressive.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/20px-OOjs_UI_icon_edit-ltr-progressive.svg.png 2x" data-file-width="20" data-file-height="20" /></a></span></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><span class="uid"><a rel="nofollow" class="external text" href="http://catalogo.bne.es/uhtbin/authoritybrowse.cgi?action=display&authority_id=XX526039">스페인</a></span></li> <li><span class="uid"><a rel="nofollow" class="external text" href="https://catalogue.bnf.fr/ark:/12148/cb11976667p">프랑스</a></span></li> <li><span class="uid"><a rel="nofollow" class="external text" href="https://data.bnf.fr/ark:/12148/cb11976667p">BnF 데이터</a></span></li> <li><span class="uid"><a rel="nofollow" class="external text" href="https://d-nb.info/gnd/4029560-6">독일</a></span></li> <li><span class="uid"><a rel="nofollow" class="external text" href="http://uli.nli.org.il/F/?func=find-b&local_base=NLX10&find_code=UID&request=987007283347705171">이스라엘</a></span></li> <li><span class="uid"><a rel="nofollow" class="external text" href="https://id.loc.gov/authorities/sh85019929">미국</a></span></li> <li><span class="uid"><a rel="nofollow" class="external text" href="https://id.ndl.go.jp/auth/ndlna/00570915">일본</a></span></li> <li><span class="uid"><abbr title="kapitál"><a rel="nofollow" class="external text" href="https://aleph.nkp.cz/F/?func=find-c&local_base=aut&ccl_term=ica=ph121445&CON_LNG=ENG">체코</a></abbr></span></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r36480591"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r36429174"></div><div role="navigation" class="navbox" aria-labelledby="재무상태표_및_포괄손익계산서_계정_분류" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r36480591"><style data-mw-deduplicate="TemplateStyles:r34311309">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-보기"><a href="/wiki/%ED%8B%80:%EC%9E%AC%EB%AC%B4%EC%A0%9C%ED%91%9C_%EA%B3%84%EC%A0%95_%EB%B6%84%EB%A5%98" title="틀:재무제표 계정 분류"><abbr title="이 틀을 보기" style=";;background:none transparent;border:none;box-shadow:none;padding:0;">v</abbr></a></li><li class="nv-토론"><a href="/w/index.php?title=%ED%8B%80%ED%86%A0%EB%A1%A0:%EC%9E%AC%EB%AC%B4%EC%A0%9C%ED%91%9C_%EA%B3%84%EC%A0%95_%EB%B6%84%EB%A5%98&action=edit&redlink=1" class="new" title="틀토론:재무제표 계정 분류 (없는 문서)"><abbr title="이 틀에 관해 토론하기" style=";;background:none transparent;border:none;box-shadow:none;padding:0;">t</abbr></a></li><li class="nv-편집"><a href="/wiki/%ED%8A%B9%EC%88%98:%EB%AC%B8%EC%84%9C%ED%8E%B8%EC%A7%91/%ED%8B%80:%EC%9E%AC%EB%AC%B4%EC%A0%9C%ED%91%9C_%EA%B3%84%EC%A0%95_%EB%B6%84%EB%A5%98" title="특수:문서편집/틀:재무제표 계정 분류"><abbr title="이 틀을 편집하기" style=";;background:none transparent;border:none;box-shadow:none;padding:0;">e</abbr></a></li></ul></div><div id="재무상태표_및_포괄손익계산서_계정_분류" style="font-size:114%;margin:0 4em"><a href="/wiki/%EC%9E%AC%EB%AC%B4%EC%83%81%ED%83%9C%ED%91%9C" title="재무상태표">재무상태표</a> 및 <a href="/wiki/%ED%8F%AC%EA%B4%84%EC%86%90%EC%9D%B5%EA%B3%84%EC%82%B0%EC%84%9C" title="포괄손익계산서">포괄손익계산서</a> <a href="/wiki/%EA%B3%84%EC%A0%95" title="계정">계정</a> 분류</div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/%EC%9E%90%EC%82%B0" title="자산">자산</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/%EC%9C%A0%EB%8F%99%EC%9E%90%EC%82%B0" title="유동자산">유동자산</a> (<a href="/wiki/%EB%8B%B9%EC%A2%8C%EC%9E%90%EC%82%B0" title="당좌자산">당좌자산</a></li> <li><a href="/wiki/%EC%9E%AC%EA%B3%A0%EC%9E%90%EC%82%B0" title="재고자산">재고자산</a>)</li> <li><a href="/wiki/%EB%B9%84%EC%9C%A0%EB%8F%99%EC%9E%90%EC%82%B0" title="비유동자산">비유동자산</a> (<a href="/wiki/%ED%88%AC%EC%9E%90%EC%9E%90%EC%82%B0" title="투자자산">투자자산</a></li> <li><a href="/wiki/%EC%9C%A0%ED%98%95%EC%9E%90%EC%82%B0" title="유형자산">유형자산</a></li> <li><a href="/wiki/%EB%AC%B4%ED%98%95%EC%9E%90%EC%82%B0" title="무형자산">무형자산</a></li> <li><a href="/wiki/%EA%B8%B0%ED%83%80%EB%B9%84%EC%9C%A0%EB%8F%99%EC%9E%90%EC%82%B0" title="기타비유동자산">기타비유동자산</a>)</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/%EB%B6%80%EC%B1%84_(%EA%B2%BD%EC%A0%9C)" title="부채 (경제)">부채</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/%EC%9C%A0%EB%8F%99%EB%B6%80%EC%B1%84" title="유동부채">유동부채</a></li> <li><a href="/wiki/%EB%B9%84%EC%9C%A0%EB%8F%99%EB%B6%80%EC%B1%84" title="비유동부채">비유동부채</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a class="mw-selflink selflink">자본</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/%EC%9E%90%EB%B3%B8%EA%B8%88" title="자본금">자본금</a></li> <li><a href="/wiki/%EC%9E%90%EB%B3%B8%EC%9E%89%EC%97%AC%EA%B8%88" title="자본잉여금">자본잉여금</a></li> <li><a href="/wiki/%EC%9D%B4%EC%9D%B5%EC%9E%89%EC%97%AC%EA%B8%88" title="이익잉여금">이익잉여금</a></li> <li><a href="/wiki/%EC%9E%90%EB%B3%B8%EC%A1%B0%EC%A0%95" title="자본조정">자본조정</a></li> <li><a href="/wiki/%EA%B8%B0%ED%83%80%ED%8F%AC%EA%B4%84%EC%86%90%EC%9D%B5%EB%88%84%EA%B3%84%EC%95%A1" title="기타포괄손익누계액">기타포괄손익누계액</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/%EB%B9%84%EC%9A%A9" title="비용">비용</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/%EB%A7%A4%EC%B6%9C%EC%9B%90%EA%B0%80" title="매출원가">매출원가</a></li> <li><a href="/wiki/%ED%8C%90%EB%A7%A4%EB%B9%84%EC%99%80_%EA%B4%80%EB%A6%AC%EB%B9%84" title="판매비와 관리비">판매비와 관리비</a></li> <li><a href="/wiki/%EC%98%81%EC%97%85%EC%99%B8%EB%B9%84%EC%9A%A9" title="영업외비용">영업외비용</a></li> <li><a href="/wiki/%ED%8A%B9%EB%B3%84%EC%86%90%EC%8B%A4" title="특별손실">특별손실</a></li> <li><a href="/wiki/%EB%B2%95%EC%9D%B8%EC%84%B8%EB%B9%84%EC%9A%A9" title="법인세비용">법인세비용</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/%EC%88%98%EC%9D%B5" title="수익">수익</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/%EB%A7%A4%EC%B6%9C%EC%95%A1" title="매출액">매출액</a></li> <li><a href="/wiki/%EC%98%81%EC%97%85%EC%99%B8%EC%88%98%EC%9D%B5" title="영업외수익">영업외수익</a></li> <li><a href="/wiki/%ED%8A%B9%EB%B3%84%EC%9D%B4%EC%9D%B5" title="특별이익">특별이익</a></li></ul> </div></td></tr></tbody></table></div>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1" 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=자본&oldid=37140355">https://ko.wikipedia.org/w/index.php?title=자본&oldid=37140355</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:%EA%B3%84%EC%A0%95_%EA%B3%BC%EB%AA%A9" title="분류:계정 과목">계정 과목</a></li><li><a href="/wiki/%EB%B6%84%EB%A5%98:%EC%9E%90%EB%B3%B8" title="분류:자본">자본</a></li><li><a href="/wiki/%EB%B6%84%EB%A5%98:%EB%AF%B8%EC%8B%9C%EA%B2%BD%EC%A0%9C%ED%95%99" title="분류:미시경제학">미시경제학</a></li><li><a href="/wiki/%EB%B6%84%EB%A5%98:%EC%83%81%EB%B2%95" title="분류:상법">상법</a></li><li><a href="/wiki/%EB%B6%84%EB%A5%98:%ED%9A%8C%EC%82%AC%EB%B2%95" title="분류:회사법">회사법</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:%EA%B8%80%EB%A1%9C%EB%B2%8C%EC%84%B8%EA%B3%84%EB%8C%80%EB%B0%B1%EA%B3%BC%EB%A5%BC_%EC%9D%B8%EC%9A%A9%ED%95%9C_%EB%AC%B8%EC%84%9C" title="분류:글로벌세계대백과를 인용한 문서">글로벌세계대백과를 인용한 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_P373%EC%9D%84_%EC%82%AC%EC%9A%A9%ED%95%98%EB%8A%94_%EB%AC%B8%EC%84%9C" title="분류:위키데이터 속성 P373을 사용하는 문서">위키데이터 속성 P373을 사용하는 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_P227%EC%9D%84_%EC%82%AC%EC%9A%A9%ED%95%98%EB%8A%94_%EB%AC%B8%EC%84%9C" title="분류:위키데이터 속성 P227을 사용하는 문서">위키데이터 속성 P227을 사용하는 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_P244%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 P244를 사용하는 문서">위키데이터 속성 P244를 사용하는 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_P268%EC%9D%84_%EC%82%AC%EC%9A%A9%ED%95%98%EB%8A%94_%EB%AC%B8%EC%84%9C" title="분류:위키데이터 속성 P268을 사용하는 문서">위키데이터 속성 P268을 사용하는 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_P349%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 P349를 사용하는 문서">위키데이터 속성 P349를 사용하는 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_P691%EC%9D%84_%EC%82%AC%EC%9A%A9%ED%95%98%EB%8A%94_%EB%AC%B8%EC%84%9C" title="분류:위키데이터 속성 P691을 사용하는 문서">위키데이터 속성 P691을 사용하는 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_P950%EC%9D%84_%EC%82%AC%EC%9A%A9%ED%95%98%EB%8A%94_%EB%AC%B8%EC%84%9C" title="분류:위키데이터 속성 P950을 사용하는 문서">위키데이터 속성 P950을 사용하는 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><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_P8189%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 P8189를 사용하는 문서">위키데이터 속성 P8189를 사용하는 문서</a></li><li><a href="/wiki/%EB%B6%84%EB%A5%98:%EC%98%81%EC%96%B4_%ED%91%9C%EA%B8%B0%EB%A5%BC_%ED%8F%AC%ED%95%A8%ED%95%9C_%EB%AC%B8%EC%84%9C" title="분류:영어 표기를 포함한 문서">영어 표기를 포함한 문서</a></li><li><a href="/wiki/%EB%B6%84%EB%A5%98:%EB%8F%85%EC%9D%BC%EC%96%B4_%ED%91%9C%EA%B8%B0%EB%A5%BC_%ED%8F%AC%ED%95%A8%ED%95%9C_%EB%AC%B8%EC%84%9C" title="분류:독일어 표기를 포함한 문서">독일어 표기를 포함한 문서</a></li><li><a href="/wiki/%EB%B6%84%EB%A5%98:BNE_%EC%8B%9D%EB%B3%84%EC%9E%90%EB%A5%BC_%ED%8F%AC%ED%95%A8%ED%95%9C_%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC_%EB%AC%B8%EC%84%9C" title="분류:BNE 식별자를 포함한 위키백과 문서">BNE 식별자를 포함한 위키백과 문서</a></li><li><a href="/wiki/%EB%B6%84%EB%A5%98:BNF_%EC%8B%9D%EB%B3%84%EC%9E%90%EB%A5%BC_%ED%8F%AC%ED%95%A8%ED%95%9C_%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC_%EB%AC%B8%EC%84%9C" title="분류:BNF 식별자를 포함한 위키백과 문서">BNF 식별자를 포함한 위키백과 문서</a></li><li><a href="/wiki/%EB%B6%84%EB%A5%98:BNFdata_%EC%8B%9D%EB%B3%84%EC%9E%90%EB%A5%BC_%ED%8F%AC%ED%95%A8%ED%95%9C_%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC_%EB%AC%B8%EC%84%9C" title="분류:BNFdata 식별자를 포함한 위키백과 문서">BNFdata 식별자를 포함한 위키백과 문서</a></li><li><a href="/wiki/%EB%B6%84%EB%A5%98:GND_%EC%8B%9D%EB%B3%84%EC%9E%90%EB%A5%BC_%ED%8F%AC%ED%95%A8%ED%95%9C_%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC_%EB%AC%B8%EC%84%9C" title="분류:GND 식별자를 포함한 위키백과 문서">GND 식별자를 포함한 위키백과 문서</a></li><li><a href="/wiki/%EB%B6%84%EB%A5%98:J9U_%EC%8B%9D%EB%B3%84%EC%9E%90%EB%A5%BC_%ED%8F%AC%ED%95%A8%ED%95%9C_%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC_%EB%AC%B8%EC%84%9C" title="분류:J9U 식별자를 포함한 위키백과 문서">J9U 식별자를 포함한 위키백과 문서</a></li><li><a href="/wiki/%EB%B6%84%EB%A5%98:LCCN_%EC%8B%9D%EB%B3%84%EC%9E%90%EB%A5%BC_%ED%8F%AC%ED%95%A8%ED%95%9C_%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC_%EB%AC%B8%EC%84%9C" title="분류:LCCN 식별자를 포함한 위키백과 문서">LCCN 식별자를 포함한 위키백과 문서</a></li><li><a href="/wiki/%EB%B6%84%EB%A5%98:NDL_%EC%8B%9D%EB%B3%84%EC%9E%90%EB%A5%BC_%ED%8F%AC%ED%95%A8%ED%95%9C_%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC_%EB%AC%B8%EC%84%9C" title="분류:NDL 식별자를 포함한 위키백과 문서">NDL 식별자를 포함한 위키백과 문서</a></li><li><a href="/wiki/%EB%B6%84%EB%A5%98:NKC_%EC%8B%9D%EB%B3%84%EC%9E%90%EB%A5%BC_%ED%8F%AC%ED%95%A8%ED%95%9C_%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC_%EB%AC%B8%EC%84%9C" title="분류:NKC 식별자를 포함한 위키백과 문서">NKC 식별자를 포함한 위키백과 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 2024년 5월 18일 (토) 09:06에 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%9E%90%EB%B3%B8&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-f69cdc8f6-98hqk","wgBackendResponseTime":135,"wgPageParseReport":{"limitreport":{"cputime":"0.376","walltime":"0.560","ppvisitednodes":{"value":999,"limit":1000000},"postexpandincludesize":{"value":19347,"limit":2097152},"templateargumentsize":{"value":624,"limit":2097152},"expansiondepth":{"value":14,"limit":100},"expensivefunctioncount":{"value":11,"limit":500},"unstrip-depth":{"value":0,"limit":20},"unstrip-size":{"value":18667,"limit":5000000},"entityaccesscount":{"value":1,"limit":400},"timingprofile":["100.00% 519.564 1 -total"," 37.99% 197.367 1 틀:위키데이터_속성_추적"," 21.93% 113.917 1 틀:전거_통제"," 12.06% 62.679 1 틀:웹_인용"," 8.47% 44.003 1 틀:위키공용분류-줄"," 7.80% 40.504 1 틀:Sister-inline"," 7.61% 39.546 2 틀:본문"," 6.08% 31.565 1 틀:If_then_show"," 4.84% 25.147 1 틀:재무제표_계정_분류"," 4.11% 21.356 1 틀:둘러보기_상자"]},"scribunto":{"limitreport-timeusage":{"value":"0.186","limit":"10.000"},"limitreport-memusage":{"value":3784510,"limit":52428800}},"cachereport":{"origin":"mw-web.codfw.main-f69cdc8f6-26w6f","timestamp":"20241123010202","ttl":2592000,"transientcontent":false}}});});</script> <script type="application/ld+json">{"@context":"https:\/\/schema.org","@type":"Article","name":"\uc790\ubcf8","url":"https:\/\/ko.wikipedia.org\/wiki\/%EC%9E%90%EB%B3%B8","sameAs":"http:\/\/www.wikidata.org\/entity\/Q8137","mainEntity":"http:\/\/www.wikidata.org\/entity\/Q8137","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":"2007-09-11T21:57:41Z","dateModified":"2024-05-18T00:06:12Z"}</script> </body> </html>