비즈니스 한국어 회계 전문 어휘 선정 연구

다국어 초록 (Multilingual Abstract)

This study aims to extract specialized accounting vocabulary from publicly disclosed financial statements in order to support Korean language learners who are currently working or seeking employment in accounting departments of Korean companies both domestically and abroad. As Korean companies increasingly expand overseas and the demand for Korean-speaking professionals grows, especially among international students majoring in social sciences, the need for research on accounting-specific Korean vocabulary has become more pressing.
For data collection, financial statements for the 2024 fiscal year were obtained from the DART(Data Analaysis, Retrieval and Transfer System). Based on the WICS industry mid-classification, the financial statements of 28 companies with the highest sales in each category were selected to ensure representativeness and practical relevance. Using an intelligent morphological analyzer, 4,961 texts and 2,226,203 morphemes were analyzed and categorized according to the proficiency levels defined in the 「International Standard Korean Language Curriculum」.
The analysis revealed that 60% of the extracted vocabulary fell under Level 6+ (out of level), demonstrating the high level of specialization and difficulty of accounting-related Korean vocabulary. Applying to Nation(2001), 95% coverage principle for technical vocabulary, 1,622 words were selected from 3,802 advanced-level candidates (Level 5 and above). Final vocabulary selection was conducted based on expert evaluation considering frequency(30%), importance(50%), and distribution(20%). Additionally, the study analyzed compound and derived forms of the top 100 high-frequency words to offer practical guidance on vocabulary learning through structural understanding.
The significance of this study lies in first, the extraction of specialized vocabulary from authentic financial statements rather than instructional or literary texts, Second, the focus solely on accounting as an independent academic field rather than a sub-category of business administration, and, Third, the construction of one of the more extensive accounting vocabulary lists within Korean language education research.
However, the study has a limitation in that it does not propose detailed instructional models for integrating the selected vocabulary into teaching practice.

목차 (Table of Contents)

• Ⅰ. 서론1
• 1.1 연구의 목적과 필요성1
• 1.2 선행 연구 3
• 1.2.1 비즈니스 한국어 어휘 연구 4
• 1.2.2 한국어교육에서 회계학 연구 8
• 1.3 연구 내용 및 방법 11
• Ⅱ. 이론적 배경 14
• 2.1 특수 목적 한국어의 개념과 유형 14
• 2.2 비즈니스 한국어교육의 개념과 특성 18
• 2.3 한국어교육에서 회계학 용어의 특징 21
• Ⅲ. 어휘 선정 및 결과 25
• 3.1 자료 선정 기준 25
• 3.1.1 어휘 선정 기준26
• 3.1.2 기초 자료 선정 기준 30
• 3.2 어휘 선정 결과 34
• 3.2.1 어휘 선정 과정34
• 3.2.2 어휘 선정 결과39
• Ⅳ. 회계 직무 목적 어휘 분석44
• 4.1 빈도별 어휘 44
• 4.2 등급별 어휘 51
• 4.2.1 등급별 어휘 초급 (1,2 급) 52
• 4.2.2 등급별 어휘 중급 (3,4 급) 54
• 4.2.3 등급별 어휘 고급 (5,6 급) 56
• 4.2.4 등급별 어휘 등급외 (6+등급(개방형))58
• 4.3 중요도 어휘 60
• 4.4 최종 어휘 선정 71
• Ⅴ. 선정 어휘 활용 방안 79
• 5.1 어휘 종류 79
• 5.2 어휘 활용 81
• 5.2.1 합성어 어휘 활용 81
• 5.2.2 파생어 어휘 활용 84
• Ⅵ. 결론 89
• 참고문헌94
• Abstract99
• 부록101