VOCABULARY
TOEIC 재무·회계 필수 영단어
TOEIC에 자주 출제되는 '재무·회계' 관련 필수 단어 40개 목록입니다. 이 단어들은 Part 3, 4, 7에서 특히 자주 등장합니다.
Category: 재무·회계40 Key Terms
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재무·회계 어휘는 시험의 여러 파트에서 출제되므로 집중적으로 암기하면 점수 향상에 직결됩니다.
Key Terms
| Word | Meaning | Example | Level |
|---|---|---|---|
| revenue | The total income a company receives from its activities | Quarterly revenue exceeded expectations. | Easy |
| audit | An official inspection of an organization's accounts | The annual audit will begin next week. | Medium |
| depreciation | A reduction in the recorded value of an asset over time | We must account for the depreciation of the equipment. | Hard |
| invoice | A document requesting payment for goods or services | Please submit the invoice by the end of the month. | Easy |
| expense | Money spent to operate a business | Travel expenses rose sharply this quarter. | Easy |
| budget | A plan for how money will be earned and spent | The marketing budget was cut by fifteen percent. | Easy |
| profit | Money remaining after all costs are paid | The store turned a profit in its second year. | Easy |
| deficit | The amount by which spending exceeds income | The department is running a small deficit. | Medium |
| asset | Something of value owned by a person or company | The building is the firm's most valuable asset. | Medium |
| liability | A debt or financial obligation | Long-term liabilities appear on the second page of the statement. | Hard |
| quarterly | Happening once every three months | The quarterly report is distributed to all shareholders. | Easy |
| fiscal | Relating to government or business finances | The fiscal year ends on March 31. | Medium |
| reimburse | To repay money that someone has spent | The company will reimburse your travel costs. | Medium |
| allocate | To assign resources for a particular purpose | We allocated additional funds to research. | Medium |
| forecast | A prediction of future financial performance | The revenue forecast was revised upward. | Medium |
| dividend | A share of profits paid to shareholders | The board approved a quarterly dividend of fifty cents. | Hard |
| shareholder | A person who owns shares in a company | Shareholders will vote on the proposal in May. | Medium |
| overhead | The ongoing cost of running a business | Moving to a smaller office reduced overhead considerably. | Medium |
| receipt | A written confirmation that payment was received | Attach the original receipt to your expense form. | Easy |
| statement | A document summarizing financial transactions | Your monthly statement is available online. | Easy |
| installment | One of several payments made over time | The equipment can be paid for in twelve installments. | Medium |
| outstanding | Not yet paid or settled | The outstanding balance is due on the fifteenth. | Medium |
| remittance | A sum of money sent as payment | Please include the remittance slip with your cheque. | Hard |
| surplus | An amount remaining beyond what is needed | The department returned its budget surplus. | Medium |
| accrue | To accumulate gradually over time | Interest accrues monthly on the outstanding balance. | Hard |
| solvent | Having enough money to pay all debts | The firm remained solvent throughout the downturn. | Hard |
| collateral | Property pledged as security for a loan | The warehouse was used as collateral. | Hard |
| appraise | To assess the monetary value of something | An expert appraised the property at two million. | Hard |
| waive | To choose not to enforce a fee or requirement | The bank agreed to waive the transfer fee. | Hard |
| itemize | To list things individually with their costs | Please itemize all charges on the final bill. | Medium |
| disbursement | The payment of money from a fund | Disbursement of the grant begins in April. | Hard |
| levy | To impose a tax or fee officially | The city will levy a small surcharge on deliveries. | Hard |
| arrears | Money owed that should already have been paid | The account is three months in arrears. | Hard |
| audit trail | A record showing the history of a transaction | Every approval leaves an audit trail in the system. | Hard |
| creditor | A person or company to whom money is owed | Creditors were notified of the restructuring. | Hard |
| expenditure | The act of spending money, or the amount spent | Capital expenditure was frozen until June. | Medium |
| revenue stream | A source of income for a business | Subscriptions became our largest revenue stream. | Medium |
| margin | The difference between cost and selling price | Thin margins forced the store to raise prices. | Medium |
| liquidity | How easily assets can be converted into cash | The company maintains strong liquidity. | Hard |
| amortize | To pay off a debt gradually in regular payments | The loan is amortized over fifteen years. | Hard |
자주 묻는 질문
왜 재무·회계 단어를 외워야 하나요?
TOEIC 출제 테마의 상당수가 재무·회계와 관련이 있으며, 문맥을 빠르게 이해하는 데 필수적이기 때문입니다.
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