경제,경영,회계 영단어

경영, 경제, 회계용어 총정리 - 경매번역
http://cafe.daum.net/transauction


가(假) 영수증 interim receipt
가격 관리 price control
가격결정 price decision
가격결정 determination of price
가격결정 pricing
가격경쟁력 price competitiveness
가격계약 price contract
가격변동 준비금 price fluctuation reserve
가격변동 준비금 reserve against decline in price
가격변동 준비금 reserve for fluctuation of price
가격변동 준비금 reserve for fluctuations in prices of merchandise
가격변동 준비금 reserve for inventory fluctuation
가격변동 준비금 reserve for export price decrease
가격변동 준비금 reserve for price fluctuation
가격변동준비금전입 transfer to reserve for price fluctuations
가격변동준비금환입 reversal of reserve for price fluctuations
가격분석 price analysis
가격수준 price level
가격을 제시하다 bid
가격인상 mark up
가격인상 write up
가격인상률 mark up ratio
가격인상취소 cancellation of price increase
가격인하 mark down
가격인하 markoff
가격인하 price cutting
가격인하 reduction in price
가격인하 write down
가격인하취소 cancellation of price reduction
가격증가 price increment
가격지수 price index
가격차손 loss from difference of price
가격차이 price variance(variation)
가격차이보조금 price-support subsidy
가격총계 price aggregate
가격하락손실 loss from falling price
가격할인충당금 allowance for price declines
가결산 provisional settlement of accounts
가결산일 assumed settling day
가결정 tentative assessment
가계부 household account-book
가계부 housekeeping book
가계부기 domestic bookkeeping
가계부기 family bookkeeping
가계부기 house bookkeeping
가계부문 household sector
가계비 housekeeping expenses
가계약 provisional contract
가계장기저축 long-term deposits for household
가계정 temporary account
가공계약 processing contract
가공료 수입 processing revenues
가공무역 improvement trade
가공무역 processing trade
가공비 conversion cost
가공비 cost of processing
가공비 processing cost
가공비 processing expenses
가공비 공정별 종합원가계산 conversion cost system
가공세 processing tax
가공업 processing industry
가공(架空)이익 fictitious profit
가공(架空)이익 paper profit
가공(架空)이익 profit on papers
가동률 percent of capacity use
가동률 rate of operating
가동비용 rate costs
가동시간 service hours
가동시간 기준 감가상각법 service-hours method of depreciation
가득된 이익 income earned
가득자본 earned capital
가등기 provisional registration
가로로 합계내다 (cf. foot) cross foot
가불금 advance payment
가불금 suspense payment
가불리스료 basic lease rental
가불리스료 minimum lease payment
가사관련비 expenses incurred for living
가산세 penalty taxes
가산세 penalty
가상적 공시 pro forma disclosure
가설(架設)비 building cost
가설(架設)비 installation cost
가설(假說)재 temporary establishment
가속감가상각 accelerated depreciation
가속상각 accelerated amortization
가속상각제도 accelerated depreciation system
가속원가회수제도 accelerated cost recovery system
가수금 suspense receipts
가수금계정 temporary receipts account
가수금계정 suspense receipt account
가수금의 감소 decrease in suspense payables
가수금의 증가 increase in suspense payables
가수보험료 advance premiums received
가수요 fictitious demand
가수요 speculative demand
가스료 gas expense
가스료 gas rates
가스료 gas change
가스수도료 gas and water expenses
가스수도료 utilities
가압류 provisional attachment
가액차이 value variance
가영수증 temporary receipt
건축물분재산세 property tax on buildings
가용현금 available cash
가입보증금 deposits for membership
가재도구 furniture and household goods
가정(假定) assumptions
가정이익 assumed profit
가정 재무제표 proforma financial statements
가족수당 dependent allowance
가족수당 family allowance
가족회사 family corporation
가족회사 family concern
가주권 scrip certificate
가주권(假株券)배당 scrip dividend
가중평균법 weighted average method
가중평균원가법 weighted average cost method
가중평균이자율 weighted average interest rate
가중평균차입이자율 lessee's incremental borrowing rate of interest
가지급금 payment in suspense
가지급금 suspense payments
가지급금 temporary payment
가지급금 계정 suspense payments a/c
가처분 provisional disposition
가처분 부의 측정치 measure of disposable wealth
가처분소득 (세 공제후) disposable income after tax
가치변경 change in value
가치변동 fluctuations in value
가치분석 value analysis(VA)
가치사슬 Value chain
가치이론 value approach
가치접근법 value approach (method)
가치척도 measure of value
각주(脚註) footnote
간이과세 simplified taxation
간이 세금계산서 short-form tax invoice
간이 세금계산서 simplified tax invoice
간이계산 simplified calculation
간이세액표 wage-bracket table
간이세액표 tax table
간이세율 simplified tax rate
간접금융 indirect finance
간접노무비 indirect labor costs
간접노무비 비율 indirect labor ratio
간접노무비능률차이 indirect labor efficiency variance
간접배당세액공제제도 imputation tax system
간접배분원가 allocation of indirect cost
간접법 indirect method
간접부문 indirect department
간접비 indirect costs
간접비 indirect expense
간접비 overhead expense
간접비 overhead
간접비 overhead expense
간접비 overhead charge
간접비 (각 생산부문에 배부한) overhead burden
간접비 배부율 burden rate
간접비 배부율 overhead allocation rate
간접비 배부율 overhead rate
간접비과대배부액 over-charged burden
간접비배부 allocation of overhead expense
간접비배부기준 base for overhead distribution
간접비배부기준 overhead allocation basis
간접비배부부족액 unabsorbed overhead
간접비배부부족액 under-absorbed burden
간접비배부부족액 under-applied burden (overhead)
간접비배부초과액 over-applied burden
간접비부문차이 department variance on overhead
간접비예정배부율 expected burden rate
간접비예정배부율 estimated overhead allocation rate
간접비용 indirect expense
간접비의 배부 application of overhead
간접비정상배부액 normal overhead burden
간접비중심점(집계단위) burden center
간접상각법 indirect depreciation method
간접생산 indirect production
간접세 indirect tax
간접소비세 indirect consumption tax
간접소유 indirect holdings
간접소유 indirect holdings (ownership)
간접수출 indirect export
간접외국세액공제 indirect foreign tax credit
간접원가 indirect (overhead) cost
간접임금 indirect wage
간접재료가격차이 indirect material price variance
간접재료비 indirect material costs
간접적 부대비용 indirect incidental expenses
간접제조원가 indirect production costs
간접투자 indirect investment
간접판매 indirect marketing
간접판매 indirect sales
간주매출 deemed sales
간주배당 deemed distribution
간주배당 payment regarded as dividends
간주법인 constructive corporation
간주사업년도 constructive taxable year
간주사업년도 deemed taxable year
간주소유권 constructive ownership
간주외국납부 조세조약세서 tax sparing credit
간주이자 fictitious interest
간주이자 imputed interest
간주임대료 시가 rental market value
간주증여 deemed gift
간트과업성과제도 Gantt task and bonus plan
간트도표 Gantt chart
간편법 simplified method
갈수(渴水)준비금 drought reserve
감가 및 유지비결합상각법 combined depreciation and upkeep method
감가상각 depreciation
감가상각 대상액 amount to be written off as depreciation
감가상각 완료된 fully-depreciated
감가상각 한도액 allowable limit for depreciation amount
감가상각(減價償却) 가능한 depreciable
감가상각기초가액 depreciation base
감가상각기초가액 acquisition cost
감가상각누계액, 누적액 depreciation allowance
감가상각누계액, 누적액 accumulated depreciation
감가상각누계액차감 less accumulated depreciation
감가상각단위 depreciation unit
감가상각대상자산 depreciable assets
감가상각률 depreciation rate
감가상각명세서 schedule of depreciation
감가상각방법 depreciation method
감가상각방법 manner of depreciation
감가상각방법의 변경 change of depreciation method
감가상각비 depreciation expense
감가상각비 기별배부(분) apportionment of depreciation
감가상각비 및 상각비 depreciation and amortization
감가상각비계산 computation of depreciation
감가상각비율 depreciation ratio
감가상각비율 rate of depreciation
감가상각액의 회수 recapture of depreciation
감가상각초과액 excess depreciation
감가상각초과액 depreciation in excess of tax limit
감가상각총액 total depreciation
감가상각충당금 accumulated depreciation
감가상각회계 depreciation accounting
감가상각후 가액 depreciated value
감가상각후 가액 net book value
감가상각후 원가 net book value
감가예상액 estimated depreciation amount
감가하다 depreciate
감면 reduction and exemption of taxes
감모공제후 총액 total amount deducted for depletion
감모상각(減耗償却) depletion
감모상각누계액 depletion allowance
감모상각방법 manner of depletion
감모상각비 amortization
감모상각비 depletion expense
감모상각충당금 reserve for depletion
감모상각후 원가 net book value
감모성자산 depletable assets
감모성자산 amortizable asset
감모차이 shrinkage variance
감사(監査) audit
감사(監査) auditing
감사가능성 auditability
감사가능시스템 auditable system
감사계약 audit contract
감사계약 audit engagement
감사계약서 audit engagement letter
감사계약서 engagement letter
감사계약서 letter of arrangement
감사계획 audit plan
감사계획 plan of audit
감사과 inspection department
감사권 right of auditing
감사규칙 auditing rules
감사기간 audit period
감사기간 연장절차 extension of auditing procedures
감사기능 audit function
감사기법,감사기술 audit techniques
감사기법,감사기술 auditing techniques
감사기준 audit standards
감사기준 auditing standards
감사기준서 statement of auditing standard
감사기준서 Statement on Auditing Standards(SAS)
감사기준위원회 Auditing Standards Board(ASB)
감사년도 audit year
감사받은 재무제표 audited financial statement
감사범위 scope of audit
감사범위 문단 scope paragraph
감사범위의 제한 scope limitation
감사법인 audit firm
감사보고기준 audit reporting standards
감사보고기준 standard of reporting in auditing
감사보고서 accountant's certificate
감사보고서 accountant's report
감사보고서 audit report
감사보고서 auditor's report
감사보고서 일자 date of auditor's report
감사보고서상의 감사의견 opinion of independent auditors' report
감사보고준칙 working rules of audit procedures in reporting
감사부 audit department
감사부요원 internal audit staffs
감사비망록 audit memorandum
감사비망록 audit notebook
감사수정분개 audit adjustment
감사수정분개 adjustment entries
감사시스템 audit system
감사실무위원회 Auditing Practice Committee (APC)
감사실시준칙 working rules of audit procedures of field work
감사업무실시확인표 audit checklist
감사원칙 auditing principles
감사위원회 audit committee
감사위험 audit risk
감사위험평가 audit risk assessment
감사의 공준 postulates of auditing
감사의 기초적 개념에 관한 보고서A Statement Of Basic Auditing Concepts
감사의 질 audit quality
감사의견 중 한정의견 qualified opinion
감사의견서 accountant's opinion
감사의뢰회사 client
감사인 auditor
감사인 examiner
감사인 external auditor
감사인 변경(교체) auditor changes
감사인의 독립성 independence of auditors
감사인의 의견 opinion of auditors
감사인의 의견(서) auditor's opinion
감사인의 책임 auditor's responsibility
감사일반원칙 general principles of auditing
감사적발위험 audit detection risk
감사절차 audit procedure
감사절차 auditing procedures
감사절차기술서 Statement on Auditing Procedure(SAP)
감사절차기준 standard of audit procedure
감사절차기준서 statement of auditing procedure
감사절차심의위원회 Committee on Auditing Procedures (CAP)
감사점검표 audit checklists
감사조서 Working Paper (W/P)
감사조서 audit working papers
감사조서검토 working paper review
감사조서철 filing of audit working papers
감사주안점의 순환 rotating audit emphasis
감사증거 audit evidence
감사증거 적합성 relevance of evidence
감사증거의 충분성 sufficiency of evidence
감사증명서 audit certificate
감사지침서 audit instructions (guidelines)
감사표본 audit sample
감사프로그램 audit program
감사효과 audit effectiveness
감사효율 audit efficiency
감세 tax cut
감세 reduction of taxes
감세 tax reduction
감세채권 tax relief bonds
감소 decrement
감손 impairment loss
감손 shrinkage
감손 waste
감액 abatement
감액 subtraction
감자(減資) capital reduction
감자(減資) decrease of capital
감자(減資) reduction of capital stock
감자(減資)한회사 company with reduced capital
감자차손 loss arising from reduction of legal capital
감자차손 loss from capital reduction
감자차손 loss from reduction of legal capital
감자차손 losses on capital reduction
감자차손익 profit or loss from capital reduction
감자차익 gain from reduction of capital
감자차익 gains from capital reduction
감자차익 surplus from capital reduction
감자차익 surplus from reduction of capital
주식소각익 surplus from retirement of capital stock
주식소각익 gains on capital reduction
감정 appraisal
감정료 appraisal fee
감정평가사 appraiser
감정평가사 Certified Public Appraiser
감정하다 appraise
감채기금 bond sinking fund
감채기금 bond retirement reserve
감채기금 sinking fund
감채기금 담보예금 cash deposition sinking funds
감채기금법 sinking fund method
감채기금사채 sinking fund bonds
감채기금적립금 reserve for sinking fund
감채기금충당예금 cash deposits in sinking funds
감채기금충당유가증권 securities in sinking funds
감채기금투자 invested sinking fund
감채적립금 sinking fund reserve
감채적립금 sinking fund retained earnings
감채적립금 appropriated retained earnings for sinking fund
감채적립금의 환입액 reversal of reserve for sinking fund
갑근세 Class A earned income taxes
갑근세 Class A payroll taxes
강제감사 compulsory audit
강제감사 mandatory audit
강제경매 forced auction
강제매매 judical sale
강제보험 enforced insurance
강제적 양도 involuntary transfer
강제집행 forcible execution
강제징수 forcible collection
강제처분가치 forced sale value
강제청산 compulsory liquidation
강제청산 enforced liquidation
강제청산 forced liquidation
강제청산 involuntary liquidation
강제파산 involuntary bankruptcy
강제환가 처분 compulsory conversion into money
강제휴직 enforced vacation
개념적 구조 conceptual framework
개략 숫자 rough numbers
개량 improvement
개량비 improvement cost
개량비 improvement expenditure
개량특허 improvement patent
개발비 development expense
개발비 development costs
개발비상각비 amortization on development costs
개발신탁이익 income on development trust
개방식 담보부 사채 opened mortgaged bond
개방식 담보부 사채 open-end mortgage bond
개방식 담보부채무 open-end mortgage
개방식 채권투자신탁 open-end bond investment trust
개별가격변동회계 accounting for changes in specific prices
개별감가상각 individual depreciation
개별과세 individual taxation
개별기업실체의 가정 separate entity assumptions
개별내용년수 individual useful life
개별모집,사모 private offering (placement)
개별배부율법 differential rate method
개별법 actual cost method
개별법 identified cost method
개별법 individual method
개별법 item method
개별법 item-by-item method
개별상각 item depreciation
검정료 authorization fee
조별상각 unit depreciation
조별상각 group depreciation
개별식별법 specific identification method
개별업무보고서 individual activity reports
개별원가 identified cost
개별원가 job cost
개별원가계산 job cost accounting
개별원가계산 job order cost accounting
개별원가계산 production order cost accounting
개별원가계산 special or specific order cost system
개별원가계산 specific-order cost system
개별원가계산방법 job cost method
개별원가계산방법 job order cost method
개별원가계산제도 job cost system
개별원가계산제도 job order cost system
개별전기 individual posting
개별전기 unit posting
개별청구법 specific invoice method
개별환급 individual refund
개산 approximation
개산(槪算)대차대조표 rough balance sheet
개산(槪算)에 의한 경비공제 deduction of estimated expenses
개산가격 approximate value
개산손익계산서 estimated profit and loss statement
개산원가 estimated cost
개산의 approximate
개서비용 renewal expenses
개서수수료 renewal commission
개서수수료 renewal fee
개시 대차대조표 opening balance sheet
개시분개 opening entry
개업대차대조표 initial balance sheet
개업비 pre-opening expenses
개업비 pre-opening costs
개업비상각 amortization of pre-operating costs
개업비용 set up cost
개업신고 notification of opening business
개인가처분 소득 personal disposable income (disposable personal income)
개인공제 individual deduction
개인기업 sole proprietorship
개인기업의 자본지분 owner's equity for a sole proprietorship
개인배당소득 personal dividend income
개인별 일당금액 per diem rate
개인사업주 sole proprietor
개인소득세 individual income tax
개인소득세 personal income tax
개인어음 private bill(note)
개인연금지급금 paid annuities
개인연금지급금 superannuation
개인연금퇴직금계정 individual retirement account
개인용컴퓨터 Personal Computer (PC)
개인용컴퓨터통신망의 운영주체 client-server
개인이자소득 personal interest income
개인임대료 소득 personal rental income
개인주민세 individual inhabitant tax
개인지주회사 personal holding company
개인투자가 individual investor
개인회사 private corporation
개축공사비 cost of reconstruction works
개축비 reconstruction expense
객관성 objectivity
객관성 원칙 objectivity principle
객관적 측정가능성 objectivity measurability
갱생절차 rehabilitation procedures
갱생채권 rehabilitation claims
갱신(更新) renewal
갱신기금 renewal fund
갱정결정 correction and assessment
거래(去來) dealing
거래(去來) transaction
거래검토 transaction reviews
거래내용 요약표 transaction summary
거래량 transaction volume
거래량 volume of transaction
거래발생일비율 historical rate
거래비망기록 blotter
거래세 transaction tax
거래승인 authorization of transactions
거래순이익률방법 transaction net margin method
거래시기 time of transaction
거래신용 trade credit
거래액 volume of business
거래액 volume of dealings
거래액 transaction amount
거래원가계산 Transactions costing
거래의 이중성 bilateral character of transaction
거래의 이중성 duality of a transaction
거래일자 date of transaction
거래자료 transaction data
거래접근방법 transaction approach
거래조건 termination of trade
거래조건 trade terms
거래주기 transaction cycle
거래증거금제도 margin requirement system
거래증거금제도 guarantee deposit system
거래증적 transaction trail
거래처 수입보증금 import guarantee deposits
거래처선수금 advances by customers
거래처선수금 advances from customers
거래추적법 flow through method
거래하다 deal
거래행렬이론 transaction matrix
거부율 cutoff rate
거스름돈 change
거시회계 macro accounting
거주의 형태 residence status
거주지국 과세원칙 residence principle of taxation
거치 deferment
거치기간 grace period
거치기간 term of deferment
거치연금 deferred annuity
건강관리시설 health care facilities
건강보험료 health insurance expense (premium)
건물 buildings
건물 및 개량비 buildings and improvements
건물 및 부속기계와 설비 buildings and fixed equipments
건물 및 부속설비 building and fixed equipment
건물 및 부속설비 buildings and building fixtures
건물 신축적립금 reserve for building construction
건물감가상각 depreciation of a building
건물감가상각비 depreciation expenses on buildings
건물감가상각누계액 accumulated depreciation on buildings
건물계정 buildings account
건물계정 office building account
건물관리부문 building service department
건물대지 building lot
건물대지 building site
건물보수 관리비 building repairs and maintenance expenses
건물수리비 building repair cost
건물에서 발생한 경비 building expenses
건물유지비 building maintenance expenses
건물임대인 lessor of the building
건설 및 수리재료 construction and repair material
건설가계정 buildings and others under construction
건설가계정 construction in process account
건설가계정 construction in progress
건설계정 construction account
건설공사미수금 construction work account receivable
건설공사선급금 advances on construction
건설공사수입 construction work revenue
건설교통부 Ministry of Construction and Transportation
건설보조금 subsidies received for construction
건설비(원가) construction cost
건설비(원가) cost of construction
건설업 construction business
건설업회계처리준칙 accounting standards for construction industry
건설용자재,건축재료 construction materials
건설용장비 construction equipment
건설용장비감가상각비 depreciation on construction equipment
건설자금이자 interest incurred during construction
건설자금이자 interest on construction period
건설이자의 배당 dividends of interest during construction
건설중인 자산 상각 depreciation of assets under construction
건설지시서 construction order
건전재정주의 principle of balanced budget
건축임차권 building lease
검사 check up
검사 checking
검사 examination
검사 testing
검사공정 process of inspection
검사료 inspection fee
검사부 testing department
검사부문비 inspection department expense
검사비 inspection and testing charge
검사비 inspection expense
검사비 testing expense
검사인 inspector
검사절차 process of inspection
검수기준 inspection basis
검수보고서 inspection report
검수통지서 inspection notice
검증 verification
검증가능성 verifiability
검증기능 attest function
검증하다 verify
검찰청 public prosecutors office
검토업무 review services
게시이자율 stated interest rate
게임 이론 game theory
게임 이론 theory of games
견본비 samples expenses
견본적송품 sample shipment
견적 quotation
견적 손익계산서 estimated income statement
견적(서) estimate
견적(서) estimation
견적대차대조표 projected balance sheet
견적손익계산서 projected income statement
견적송장 pro-forma invoice
견적시장가격 quoted market prices
견적원가 estimate cost
견적원가제도 estimating-cost system
견적원가표 estimate cost card
견적자금표 projected fund statement
견적재무제표 projected financial statements
결과분석 feedback
결산 account settlement
결산 대차대조표 closing balance sheet
결산(決算) closing
결산(決算) closing accounts
결산(決算) closing of accounts
결산(決算) closing the books
결산감사 year-end
결산기 account closing period
결산본절차 regular closing procedures
결산서류 closing documents
결산서류의 작성 preparation of closing statements
결산일 closing date
결산일 closing day
결산일 settlement day
결산일 settling day
결산일정 time frame of book closing
결산일현재 외화환산비율 current rate as of the closing day
결산일환율법 closing rate method
결산잔고 balance on account
결산잔고계정 closing balance account
결산절차 closing procedures
결산절차 procedures of closing the books
결산절차 account closing procedures
결산조정 adjustment by reflecting on the books
결손금 deficit
결손금 소급공제 carry-back of losses
결손금 소급공제 loss carrybackward
결손금 처리계산서 deficit disposition statement
결손금 처리계산서 statement of disposition of deficit
결손금 처리계산서 statement of loss disposition
결손금계산서 deficit statement
결손금계산서 statement of deficit
결손금계정 deficit account
결손금액 deficit amount
결손보전적립금 deficit recovery
결손보전적립금 appropriated retained earnings for deficit recovery
결손신고서 loss return
결정계수 coefficient of determination
결정세액 determined taxes
결제 settlement
결제가격 clearing price
결제은행 settlement bank
결제일 settlement day
결제통화 settlement currency
결합 combine
결합(합병)손익계산서 combined profit and loss statement
결합(합병)정산표 combined work sheet
결합레버리지도 degree of combined leverage
결합원가 joint costs
결합원가 joint product costs
결합이익 profit from consolidation
결합재무제표 combined financial statements
결합재무제표 grouping financial statements
겸임중역 interlocking directors
경감규정 relief provisions
경과계정 deferred and accrued account
경과계정 tunnel account
경과계정 transitory provisions
경과계정 transition rule
경과년수 elapsed years
경과년수 number of years elapsed
경과보험료 earned premium
매출채권 경과일표 aging schedule
경과실(輕過失) ordinary negligence
경과조치 interim measures
경기동향지수 diffusion index
경기(변동) business cycles
경기종합지수 composite index
경기퇴조 economic recession
경리과 accounting division
경리규정 accounting manual (regulations)
경리부 accounting department
경리부 general accounting division
경리부 paymaster's department
경리상의 검토 financial review
경리업무 accountant's business
경매 forced sale
경매 auction
경매수수료 auctioneer's fee
경락자 successful bidder
경비보고서 expense report
경비분석표 expense analysis sheet
경비원장 expense ledger
경비절감 curtailment of expenditure
경비절감 financial retrenchment
경비절감 reduction of expenditures
경비차액 factory expenses variance
경상 working
경상거래 current transaction
경상거래 ordinary transaction
경상비 current expenses
경상비 ordinary expenses
경상비 recurring expenses
경상비 running expense
경상비용 ordinary charge
경상비용 ordinary expenditure
경상비용 ordinary expenses
경상소득 ordinary income
경상손실 ordinary loss
경상소득 ordinary income
경상손실 loss before extraordinary gains/losses and income taxes
경상손익 ordinary income and loss
경상손익 ordinary profit and loss
경상손익 recurring profit and loss
경상수선유지 ordinary repairs and maintenance
경상수지 balance of current account
경상이익 ordinary profit
경상이익 recurring profit
경상이익율 ratio of ordinary profit
경상이익율 gains before extraordinary gains/losses and income taxes
경상이익계산서 statement of operating earnings
경상적 항목 usual items
경영감사 management audit
경영감사 management review
경영감사 managerial audit
경영계층 management hierarchy
경영계획 business plan
경영계획 management plan (planning)
경영계획회계 accounting for management planning
경영계획회계 accounting for planning
경영과학 management science
경영관리 business management
경영관리 management control
경영관리제도 career development program
경영관리체제 management operation system (MOS)
경영대학 College of Business Administration
경영대학원 business school
경영대학원graduate school of business administration
경영분석 analysis of the affairs of a business
경영분석 business analysis
경영비교 business comparison
경영실적이 우수한 상장회사 blue chip
경영의사결정 지원시스템 management decision support system
경영의사결정모형심의위원회 Committee on Managerial Decision Models
경영자문 Management Service (MS)
경영자문서비스 Management Consulting Service (MCS)
경영자문업무 Management Advisory Services (MAS)
경영자보상계획 executive compensation plan
경영자본회전율 turnover rate of total operating assets
경영자의확인서,재무확인서 representation of management
경영자의 수학적인 의사결정방법 OR(operation research)
경영정보시스템 Management Information System (MIS)
경영정책 business policy
경영층에 대한 회계사의 건의서 management letter
경영통계 business statistics
경영통제제도(시스템) management control system
경쟁력 competitive power
경쟁입찰 bidding
경쟁입찰 competitive bidding
경정 (更正) 결정 reassessment
경정 및 결정 correction and ruling
경제 안정화 economic stabilization
경제단위 economic unit
경제분석 economic analysis
경제성장률 economic growth rate
경제실체의 기준(기초) basis of economic substance
경제안정 economic stability
경제위기 economic crisis
경제재 economic goods
경제적 감가상각 economic depreciation
경제적 내용년수 economic life
경제적 단일실체 a single economic entity
경제적 복지 economic welfare
경제적 사건 economic event
경제적 사용수명 economic service life
경제적 생산단위 economic lot
경제적 실질 economic substance
경제적 실체 economic entity
경제적 실행가능성 economic feasibility
경제적 이익 economic benefit
경제적 이익 economic earnings
경제적 이익 economic income
경제적 자원 economic resource
경제적 주문량 economic order quantity (EOQ)
경제적 주문량 economical order quantity
경제적 진부화 economic obsolescence
경제적 효율성 economic efficiency
경제정책 economic policy
경제특구 special economic zone
경제협력개발기구 OECD(Organization for Economic Cooperation and Development)
경품교환권 trading stamp
경품비 충당금 reserve for gift expenses
경험곡선 experience curve
계단식 배부법(원가배부의) step method of cost allocation
계단식 변동원가 step-variable costs
계단식 원가함수 step-function cost
계량가능성 quantifiability
계량화 quantification
계류법안 pending bill
계류중인 소송 litigation in progress
계산 calculation
계산 computation
계산(상) 오류 error on calculation
계산(상) 오류 mathematical on clerical error
계산검증 recomputation
계산기 calculating machine
계산기 calculator
계산기간 calculation period
계산도표 nomogram
계산된 수익 imputed income
계산마감일(계산분기점) cut-off date
계산서 account statement
bill
계산서형식 statement format
계산오류 miscalculation
계산절차 computation procedure
계산표 calculating table
계산표 computation table
계상된 on account
계상이익 declared profit
계속감사 continuing audit
계속감사 continuous audit
계속계정 continuation account
계속기록계산법 continuous account method
계속기록법 perpetual inventory method
계속기록장부 perpetual records
계속기업 going concern (entity)
계속기업가치 going concern value
계속복리계산 continuous compounding
계속사업비 expenses for continued projects
계속성 consistency
계속성 continuity
계속성의 가정 continuity assumption
계속성의 공준 postulate of performance
계속성의 원칙 principle of continuity (consistency)
계속수임 recurring engagement
계속실사재고조사법 continuous physical inventory method
계속예산 continuous budget(s)
계속재고 continuous inventory
계속재고법 running inventory method
계속제조지시서 standing production order
계속지시서 standing order
계수 또는 비율배분법 fixed key method
계수(計數)적 관리 calculative method
계약 agreement
계약 commitment
계약 contract
계약 및 우발사건 commitment and contingencies
계약가격 contract price
계약가격산정 contract pricing
계약금액 contract amount
계약금액내대출 loans under credit line
계약금액내대출이자 interest on loans under credit line
계약기간 duration of agreement
계약내용이나 조건 contractual terms or conditions
계약보증금 bargain deposit
계약보증금 contract money
계약불이행 non-fulfillment of a contract
계약상 수익 contractual revenue
계약상 원가 contractual cost
계약서 contract note
계약서 indenture
계약서 agreement
계약선급금 advances made on contracts
계약선급금 contract deposit paid
계약선수금 advances received on contract
계약선수금 contract deposit received
계약원가계산 contract costing
계약위반 breach of contract
계약을 체결하다 enter into a contract
계약의 만기 termination of agreement
계약의 만기 expiry of agreement
계약의 제조건 terms and conditions
계약의무 commitment
계약의무 obligation
계약이행보증금 performance bond
계약자배당금 dividend to policy-holders
계약채무 및 우발채무 commitment and contingent liabilities
계약파기 cancellation (denunciation) of a contract
계약해지금지리스 non-cancellable lease
계열내 거래가격 결정 intercompany pricing
계절관세 seasonal duties
계절적 수요 seasonal demand
계절적 실업 seasonal unemployment
계정(計定) accounts(a/c)
계정과목 account headings
계정과목 account title
계정과목 title of account
계정과목 일람표 chart of account(s)
계정과목분류 classification of accounts
계정과목체계 accounts system
계정과목코드 account code
계정과목코드 code of accounts
계정과목코드 charts of accounts
계정기호법 symbol system of account
계정기호체계 accounts symbol system
계정대조 accounts referencing
계정대체분개 reclassification entry
계정대체분개 reclassifying entries
계정마감 closing accounts
계정명세 particulars of account
계정분석 analysis of account
계정분석요약 summary of account analysis
계정서 statement of account
계정식 대차대조표 account form balance sheet
계정식 손익계산서 account form income statement
계정식 대차대조표 account form balance sheet
계정식손익계산서 account form profit and loss statement
계정식 재무제표 account form financial statements
계정잔고(액) account balance
계정잔고(액) balance of accounts
계정조정 adjustment of accounts
계정조직 account system
계정조직 system of accounts
계정형식 account form
계제(階梯)식 배부법 step ladder method
계좌번호 account number
계측단위 unit of measurement
계획 schedule
계획·통제주기 planning and control cycle
계획경제 planned economy
계획과 통제 planning and control
계획서 prospects
계획예산 planning budget
고가(高價) 상품 high-value merchandise
고가(高價) 상품 high and product
고가매입 high price purchase
고가매입자산 assets purchased at an unreasonably high price
고갈 exhaustion
고객 client
고갈 exhaustion
고객 customer
고객만족 Customer Satisfaction (CS)
고객예탁금 customers' deposit
고객예탁금 deposit from customers
고객요구 Client Requirement
고금리정책 dear money policy
고도의 잠재능력산업 high-potential industries
고소득층 high income brackets
고수익률채권 high yield bond
고용 employment
고용(채용)하다 employ
고용계약 employment agreement
고용계약 employment contract
고용계획 hire plan
고용에 따른 비용 employment cost
고용주 employer
고용주의 신고의무 employer's reporting requirements
고원가 high cost
고유위험 inherent risk
고저점법 high-low method
고정 "fixed, long-term"
고정가격계약 fixed-price contract
고정급 fixed salary
고정급 fixed wages
고정부채 fixed liabilities
고정부채 long-term liabilities
고정부채 non-current liabilities
고정부채 대 장기자본율 ratio of fixed liabilities to long-term capital
고정부채감사 fixed liability audit
고정부채비율 ratio of fixed liabilities to net worth
고정비 constant cost
고정비 fixed cost
고정비 fixed expense
고정비 fixed overhead
고정비 stand-by cost
고정비 standing charge
고정비율 fixed assets to net worth ratio
고정비율 fixed ratio
고정비율 worth and fixed assets ratio
고정사업장 "fixed place of business, permanent establishment"
고정설비 immovable fixture
고정성 배열법 capital arrangement
고정세율 fixed general tariff
고정수수료 fixed rate
고정시설 (조세조약상) fixed base
고정예산 fixed budget
고정예산 static budget(s)
고정원가 fixed cost
고정원가 standing cost
고정임금 fixed wages
고정자본 constant capital
고정자본 fixed capital
고정자산 "properties, plant & equipment "
고정자산 fixed asset
고정자산 long-term assets
고정자산 non-current assets
고정자산 단위 fixed asset unit
고정자산 수선비비율 ratio of repairs to fixed assets
고정자산 폐기 손익 gain or loss on disposal of fixed asset
고정자산 폐기이익 gains on sale of scrap-equipment
고정자산충당금 reserve for fixed assets
고정자산대장 fixed assets books
고정자산대장 fixed assets ledger
고정자산대장 fixed assets register
고정자산대장 plant ledger card
고정자산매각 및 제각손 loss on disposals of fixed assets
고정자산매각손 loss on sale of fixed assets
고정자산매각손익 gain or loss on disposal of fixed assets
고정자산명세표 fixed assets schedule
고정자산명세표 fixed assets sheet
고정자산비율 fixed assets ratio
고정자산세 fixed assets tax
고정자산세 fixed property tax
고정자산의 매각 sales of fixed asset
고정자산의 매각 "sales of property, plant and equipment"
고정자산의 매각과 잔류분 property sales and salvage
고정자산의 신규취득 property additions
고정자산의 재평가 reappraisal of fixed assets
고정자산의 처분 disposals of fixed assets
고정자산재평가손익 gain or loss from revaluation of fixed assets
고정자산재평가잉여금 revaluation surplus on fixed assets
고정자산제각손익 loss or gain on retirement of fixed assets
고정자산지방세 municipal property tax
고정자산처분이익 gains from disposal of fixed assets
고정자산처분익 capital gains
고정자산평가 fixed asset valuation
고정자산평가손 loss from revaluation of fixed assets
고정자산확장적립금으로 대체된 잉여금 surplus appropriated to cover expenditures for fixed properties
고정자산회계 fixed assets accounting
고정자산회전 fixed assets turnover
고정자산회전율 fixed assets turnover ratio
고정장기적합률 ratio of fixed assets to long-term capital
고정제조간접비 fixed overhead cost
고정제조간접원가 fixed manufacturing overhead
고정제조간접원가 조업도차이 fixed overhead volume variances
고정제조간접원가차이 fixed factory overhead variance
고정제조원가 fixed manufacturing cost
고정차입금 fixed debt
고정표준원가 fixed standard cost
고정환율제도 fixed exchange rate system
고정환율제도 pegged exchange rate system
공개경쟁입찰 public tender
공개시장 조작정책 open market operation policy
공개시장조작 open market operation
공개입찰 open-bid
공개초안 exposure draft
공개회사 publicly held corporation
공거래 fictitious transaction
공공감사 public audit
공공감사위원회 Public Oversight Board (POB)
공공기관의 채무 public debt
공공복지 public welfare
공공시설세 public facilities tax
공공예산 public budget
공공요금 public utility rates
공공채권 public bond
공공회계 public accounting
공과금 (dues) public imposition
공과금 (dues) public impost
공구(工具) apparatus
공구(工具) tools
공구관리부문 tools custody department
공구기구비 tools and equipment costs
공구기구비품 "tools, furniture and fixtures"
공구기구비품감가상각누계액accumulated depreciation on tools, furnitures and fixtures
공구비품 tools and furniture
공구실비 toolroom expenses
공구제조 및 수선부문 tool-making and repairing department
공구제조지시서 tool-making orders
공구지시서 tool order
공급 rendering
공급 providing
공급 supply
공급자 신용,공급자 금융 supplier's credit
공동 세무신고 joint filing of return
공동 소유자 joint owner
공동(포괄)담보 blanket mortgage
공동감사 joint audit
공동계산계약 (운임의) pooling contracts
공동대리인 mutual agency
공동보험 coinsurance
공동사업 joint undertaking
공동소유 joint ownership
공동소유자산 jointly held property
공동시설 common facilities
공동자본 joint capital
공동주식회사 joint stock company
공동참여사업 co-operative joint venture
공동출자 joint contribution
공동출자사업계산서 joint venture statement
공동해손행위 general average act
공람서류 circulating materials
공리체계 axiomatic system
공매 (체납자의 부동산 등) tax sale
공매보증금 deposit for(on) public auction
공매처분 disposition by public sale
공모 public offering
공모채 public offered bonds
공무원 government official
공사미수금 receivables on construction contracts
공사미지급금 construction cost payables
공사보증충당금 reserve for guarantee for after-cost of construction
공사보증충당금 provision for construction performance guarantees
공사보증충담금전입액 transfer to provision for construction performance guarantees
공사부담금 beneficiary's share of construction cost
공사부담금 contribution in aid of construction
공사부담금 customer's contribution to construction costs
공사비 construction expense
공사선급금 deposit paid on construction work
공사선급금 advance payments on construction
공사선수금 advance receipt - construction
공사선수금 advances on construction contracts
공사손실충당금 provision for construction losses
공사수익 revenues - construction
공사수익계정 construction revenue account
공사수익에 대응한 원가 cost applicable to construction revenue
공사수입 construction revenue
공사완성기준(장기도급계약) completed job method
공사완성기준(장기도급계약) completed-contract method
공사완성기준(장기도급계약) completion-of-contract method
공사완성기준(장기도급계약) completion basis
공사완성원가 cost of completed construction
공사완성원가 cost of completed work
공사원가 cost of construction
공사전도금 deposit paid on construction work
공사진행기준 percentage of completion method
공사채 bonds and debentures
공사채형 투자신탁 bond investment trust
공손(품),공손비 loss from spoilage
공손(품),공손비 loss due to spoiled work
공손작업보고 defective work report
공손품 cost spoilage
공손품 defective goods
공손품 defective work
공손품 spoiled goods (work)
공손품원가 cost of defective work
공수표 fictitious bill
공시(公示) disclosure
공시(公示) public notification
공시(公示) public announcement
공시가격 posted price
공시된 배당 declared dividend
공시송달 service by public notification
공시송달 conveyance by public notification
공시의 원칙 principle of disclosure
공시자본 declared capital
공시재무제표 external financial statement
공시제도 disclosure system
공식에 의한 처분 apportionment by formula
공식적 감사 mandatory audit
공업부기 cost accounting
공업소유권 industrial property
공업소유권 industrial right
공업용수도이용권 industrial water usage rights
공업용수도이용권상각비 amortization expenses on industrial water usage rights
공업회계 manufacturing accounting
공유 dual ownership
공유 co-ownership
공유재산 jointly owned property
공익법인 judical person for public interest
공익법인 charitable corporation
공익사업 non-profit activities
공익사업 public utility
공익사업회계 public utility accounting
공익사업회사 public utility companies
공익사업단체 public utility companies
공익사업회사예치금 deposit with public utility corporations
공익신탁 charitable trust
공인 authorization
공인된 certified
공인재무분석사 Certified Financial Analyst (CFA)
공인정보시스템감사사 Certified Information Systems Auditor(CISA)
공인중계사 Certified Public Broker (CPB)
공인회계사 Certified Public Accountant (CPA)
공인회계사법 Certified Public Accountant Law (CPAL)
공인회계사법시행령 Enforcement Decree
공인회계사법시행규칙 Enforcement Regulations
공인회계사시험 CPA Examination
공인회계사직업윤리규정 Regulations on Vocational Ethics of CPAs
미가동 공장 idle plant
공장 및 기계설비투자 investment in plant and machinery
공장간접비배부부족액 under-absorbed factory overhead expenses
공장간접원가 factory overhead
공장계정 factory account
공장내부시설물 factory fitting
공장내운반비 yard transportation expenses
공장도 가격 ex factory price
공장도 가격 ex works price
공장보조부문 plant service department
공장부담원가 factory burden
공장비품(집기) factory furniture
공장설비 plant
공장설비 plant and equipment
공장설비계정 plant account
공장설비에의 과대투자 overinvestment in plant
공장설비원장 plant ledger
공장설비자산 plant assets
공장용소모품 factory supplies
공장입지 location of plant
공장자동화 factory Automation (FA)
공장재해적립금 industrial accident reserve
공장저당채무 obligation secured by mortgage on plant
공장전체간접원가 배부율 plantwide overhead rates
공장제조간접비 배부액 applied factory overhead expense
공장지시서 plant order
공장집기비품 factory furniture and fixtures
공장확장자금 plant expansion fund
공장회계 factory accounting
공적채무 public debt
공적책임회계 public accountability
공정 견적서 process specification
공정가치 fair value
공정가치분석 process value analysis
독점규제 및 공정거래에 관한 법률 monopoly regulation and Fair Trade Act
공정관리 process control
공정관리기법 PERT(program evaluation and review technique)
공정력 tentative validity
공정률 Percentage of process yield
공정별원가계산 process cost accounting
공정별원가계산 process costing system
공정별종합원가계산 continuous process cost system
공정별종합원가계산 departmental process cost system
공정분석 process analysis
공정준비금 true reserve
공정통과시간 또는 생산시간 Throughput time
공정표 process sheet
공정한 가치에 대한 공정한 보수 fair return on fair value
공정한 발표 fair disclosure
공정한 시장가격 fair market value
공정한 투자액에 대한 공정한 보수 fair return on a fair value of investment
공정환율 official exchange rate
공제(액) deduction
공제가능 매입세액 deductible input tax
공제법 deductive method
공제보험 fraternal insurance
공제액 amount deducted
공제조합 mutual aid association
공제조합 mutual benefit association
공제한도액 overall limitation
공준(公準), 전제(前提) postulate
공증료 notarial charges(fees)
공증인 notary public
공증인 notary
공채수입 revenue from public bond
공탁금 deposit
공탁금 deposit money
공탁자 depositor
공통가격 blanket price
공통고정비 common fixed costs
공통고정비 joint fixed cost
공통달러회계 common dollar accounting
공통비 common costs
공통비 common expense
공통비 overhead expense
공통원가 common cost(s)
공평과세 fair taxation
공포하다 promulgate
공학적 원가 engineered costs
공학적 원가 engineering cost
공한지세 vacant land tax
공한지세 idle land tax
공한지세 tax on unused land
공항세 airport tax
공항세 departure tax
공해 방지시설 antipollution facilities
공해 방지시설 pollution control facilities
공해방지준비금 pollution control reserve
공해회계 accounting for pollutions
공헌손익계산서 contribution basis income statement
공헌이익 contribution margin
공헌이익과 매출배합 contribution margin and sales mix
공헌이익률 contribution margin ratio
공헌이익접근방법 contribution approach
공헌접근법 contribution approach 과거분 신고서 past returns
과년도 수입 revenues of previous fiscal year
과년도 지출 expenditures of previous fiscal year
과년도분 환급 refund retroactive to the prior years
과다원천징수 overwithholding
과다지급된 overpaid
과다한 세금납부 excessive tax payments
과대배부간접원가 over-applied overhead
과대배부의 over-charged
과대상각 excessive depreciation
과대상각 excessive depreciation deduction
과대상각 over-depreciation
과대청구된 over-charged
과대평가 over estimate (overvaluation)
과대표시 overstatement
과밀억제권역 area under control against overpopulation
과밀억제권역 overpopulation control zone
과부족 excess and deficiency
과세 tax burden
과세 taxation
과세(대상)물 goods subject to taxation
과세(대상)물 taxable goods(items)
과세가액 taxable value
과세가격에 포함되지 않는 not included in taxable value
과세가격평가 appraisal of taxable value
과세가능성 dutiability
과세가능성 taxability
과세가치 assessed value
과세객체, 과세물건 object(s) of taxation
과세공제항목 tax deductable goods(items)
과세권 right to assess taxes
과세권 right to tax
과세권 right of taxation
과세기간 assessment period
과세기간 taxable period
과세기간 taxation period
과세단위 unit of taxation
과세대상이익 taxable income
과세물건 objects of taxation
과세범위 scope of assessment
과세소득 assessable income
과세소득 taxable income
과세소득의 계산 calculation of taxable income
과세소득의 범위 scope of taxable income
과세소득의 조정 adjustments to taxable income
과세연기 postponement of the taxation
과세연도 taxable year
과세연도 기간중 during the taxable year
과세연도 종료시 at the close of tax year
과세연도 종료일에 on the last day of the tax year
과세요건 tax requisition
과세유예 deferment of taxation
과세의 공평(성) impartial taxation
과세이익 taxable profit
과세이후 순이익 after tax income
과세적부전심사 prior review of the propriety
과세적부전심사 judgment on propriety before tax levying
과세재산 taxable property
과세제외 exclusion from taxation
과세지 place of taxation
과세처분의 취소 reversal of taxation
과세최저한 lowest taxable limit
과세특례 special tax treatment
과세특례 special tax scheme
과세특례 cases for special taxation
과세특례자 (부가가치세) special treatment taxpayer
과세특례자 (부가가치세) special scheme taxpayer
과세특례자 (부가가치세) taxpayer for special taxation
과세표준 base of taxation
과세표준 tax base
과세표준 신고 return of tax base
과세품 article subject to taxation
과세품(관세) customable goods
과세품(관세) dutiable goods
과세하다 assess
과세하다 impose
과세하다 levy
과세형평 balance in taxation
과세형평 taxation equity
과소 유동성 under-liquidity
과소납부 가산세 penalty for under payment
과소납부 가산세 underpayment penalty
과소납부액 amount of underpayment
과소배부간접원가 under-applied overhead
과소배부간접원가 under-absorbed overhead
과소신고가산세 penalties on underreported income
과소신고가산세 penalty tax on underdeclaration
과소신고가산세 penalty tax on understatement
과소신뢰위험 risk of underreliance
과소자본규정 thin capitalization rule
과소자본규제원칙 thin capitalization rules
과소평가 underestimation
과소평가 undervaluation
과소표시 under-statement
과오납금 erroneous payment
과오납금 overpayment
과오납금 환불 refund of overpayment
과잉주문 over ordering
과점 oligopoly
과점주주 oligopoly stockholders
과태료 negligence penalty
과태료 penalties for lateness
과학적 관리법 scientific management method
관계자간거래 related party transactions
관계회사 affiliate
관계회사 affiliated company
관계회사 affiliated corporation
관계회사 associated company
관계회사 미수금 accounts receivable from affiliated company
관계회사 외상매입금 accounts payable to affiliated company
관계회사 외상매입금 payables to affiliates
관계회사 외상매출금 receivable from affiliate
관계회사 외상매출금 receivable from affiliates
관계회사 유가증권 securities of affiliated company
관계회사 주식 stock of affiliated company
관계회사계정차변잔액 intercompany receivable
관계회사단기대여금 short-term loan to affiliated companies
관계회사단기선급금 advance to affiliated company
관계회사단기선수금 short-term advance from affiliated company
관계회사단기차입금 short-term borrowings from affiliated company
관계회사대여금 loans to affiliates
관계회사매입채무 trade payables to affiliated companies
관계회사매출액 sales to affiliated companies
관계회사매출원가 cost of goods sold to affiliated companies
관계회사매출채권 trade receivables from affiliated companies
관계회사미수금 non-trade receivables from affiliated companies
관계회사미수수익 accrued revenues from affiliated companies
관계회사사채 bonds issued by affiliated companies
관계회사미지급금 payable to associated companies
관계회사받을어음 notes receivable from affiliated companies
관계회사선급금 advance payments to affiliated companies
관계회사사채 bonds of affiliated company
관계회사에 관한 영업외비용 non-operating expenses related to affiliated corporation
관계회사유가증권 securities of affiliates
관계회사장기대여금 long-term loans to affiliated companies
관계회사장기차입금 long-term debts from affiliated company
관계회사장기차입금 long-term borrowings from affiliated companies
관계회사주식 stocks of affiliated company
관계회사주식 stocks of affiliates
관계회사지급어음 notes payable to affiliated company
관계회사지급어음 trade notes payable to affiliates
관계회사차입금 borrowing from affiliated company
관계회사차입금 indebtedness to affiliates
관계회사출자금 contribution to affiliated company(concern)
관계회사출자금 investment in affiliated company
관계회사출자금 investment in affiliates
관계회사투자유가증권 investment in stocks of affiliated corporation
관광세 sight seeing tax
관광수입 tourist income
관련경비 related expense
관련범위 relevant range
관련성 relevance
관련수익 relevant revenues
관련원가 relevant cost
관련원가와 연산품 relevant costs and joint products
관리가능간접비차이 controllable overhead variance
관리가능경비 controllable expense
관리가능기초설비원가 controllable capacity costs
관리가능이익 controllable profit
관리가능차이 controllable variance
관리간접비 administrative overhead expenses
관리노력 managerial effort
관리도 control chart
관리무역 government managed trade
관리변동환율제 managed floating exchange rate system
관리부문 administrative department
관리불능비 uncontrollable expenses
관리불능생산설비원가 uncontrollable capacity costs
관리불능원가 uncontrollable costs
관리비 central and administrative expenses
관리비예산 administrative expenses budget
관리생산시설원가 managed capacity cost
관리원가 administrative cost
관리자 보상계획 executive compensation plan
관리통제 administrative controls
관리통화제도 managed currency system
관리통화제도 planned monetary system
관리회계 managerial accounting
관리회계사협회 Institute of Management Accounting (IMA)
관리회계실무위원회 Committee on Management Accounting Practices
관세 customs duty
관세 (custom) tariff
관세 impost
관세 환급신청 drawback claims
관세가 과세되는 dutiable
관세감사 customs audits
관세과세물품 dutiable goods
관세동맹 customs union
관세동맹 tariff union
관세면제 exemption from custom duty
관세미지급 반입인도조건 delivered duty unpaid
관세 및 무역에 관한 일반협정 the General Agreement on Tariffs and Trade(GATT)
관세비과세 상품 duty-free merchandise
관세비과세 상품 undutiable goods
관세사 customhouse broker licensed customs broker
관세일괄인하 linear tariff reduction
관세일괄인하 across-the board reduction of tariffs
관세장벽 tariff barrier (to trade)
관세조약 tariff treaty
관세지급 반입인도조건 delivered duty paid(DDP)
관세청 Office of Customs Administration
관세할당제 tariff quota system
관세환급 "duty refunds, drawback"
관세환급금 drawback
관세환급금(액) customs duties reimbursed
관세환급금(액) customs duty refunds
관할세무서 district tax office
광고료 advertising rates
광고료 할인 advertising allowance
광고비 advertising cost
광고비 지출 outlay for advertisement
광고선전비 advertisement expense
광고선전비 advertising and general publicity expense
광고선전비 advertising expenses
광고선전비예산 advertising expense budget
광고세 advertisement tax
광고주 advertiser
광고주 sponsor
광구세 mining lot tax
광물탐사비용 mine exploration costs
광산개발 mine development
광산개발비용 mine development costs
광산세 mine products tax
광산임차료 mining rent
광업권 mining rights
광업권 rights of mining
광업권상각비 amortization on mining rights
광업용고정자산 fixed assets for mining
광업자산 mining property
광업회계 mining accounting
광열수도비 utilities
광열수도비 utilities charges
교부금 subsidy
교역조건 terms of trade
교육문화비 expenses for education and culture
교육인적자원부 Ministry of Education and Human Resource Development
교육세 excise tax for education
교육세법 Education Tax Act
교육수당 educational allowances
교육훈련비 training expenses
교제비 entertainment expenses
교제비 social expenses
교통비 commutation expense
교통비 carfare
교통비 local transport expenses
교통비 transportation expenses
교통소비세법 transportation tax law
교환 exchange
교환가치 exchange value
교환거래 exchange transaction
교환계약 barter contract
교환계약 exchange contract
교환대차 loan for exchange
교환사채 exchangeable bonds(EB)
교환사채할인발행차금 discount on exchangeable bonds
교환사채할증발행차금 premium on exchangeable bonds
교환이득 gain on exchange
교환처분 involuntary exchange (of property)
구독료 수입 subscription income
구매감사 purchase audit
구매관리 purchasing management
구매력손익 purchasing power gain or loss
구매력평가 purchasing power parity
구매력-현행원가 current cost/ constant dollar
구매소요시간 purchase-ordering lead time
구매와 지급활동 acquisition and payment activities cycle
구매자 신용 buyer's credit
구매절차 purchasing procedure
구별불능무형고정자산 unidentifiable intangible assets
구분경리 sectional accounting
구분경리 segmental accounting
구분경리 separate accounting
구분계산서 multiple-step statement
구분기재(표시) classification and segregation
구분손익계산서 sectional income statement
구분손익계산서 sectional profit and loss statement
구분손익계산서 segmental income statement
구분식 대차대조표 classified balance sheet
구분식 손익계산서 classified income statement
구분식 손익계산서 multiple step income statement
구분식 시산표 classified trial balance
구분식 재무제표 classified financial statements
구분식(보고식) 손익계산서 classified statement of profit and loss
구분점 cutoff point
구분코드 block code
구분표시의 원칙 principle of section
구상권 recourse
구상무역 compensation trade
구상이익 indemnity gains
구상채권 indemnity receivables
구성부품 component part
구성비 portfolio
구성비율 component proportion ratio
구성비율 분석 component percentage analysis
구속성예금 compensating balance
구입견적 estimate of purchase
구입비 procurement cost
구자산법 used-asset method
구제금융 relief loan
구좌를 개설하다/폐쇄하다 open(withdraw) an account
구좌번호 account number
구주 old stock
구주경제공동체 European Economic Community(EEC)
구직 head hunting
구직 job hunting
구축물 structure(s)
구축물 감가상각누계액 accumulated depreciation on structures
구축물 감가상각비 depreciation expenses on structures
구축효과 crowding out effect
구획표본추출 block sampling
국가 위험도 country risk ratio
국가경제회계 national economic accounting
국가소유업체 government-owned business
국가수입 government revenue
국가에 대한 기부금 donation to government
국가에 재산기부 donating property to government
국가예산 national economic budget
국가회계 national accounting
국경세 border tax
국고 national treasury
국고보조금 government(al) subsidy
국고보조금 national subsidy
국고보조금 state aid
국고보조금 state subsidy
국고보조금 subsidy from the national coffers
국고보조금 grant
국고보조금수입익 income subsidy
국고지불명령 t reasury warrant
국공채 government bonds
국내 거래부분 (↔off-shore) on-shore
국내공사수익 revenue-domestic construction
국내공사원가 cost of domestic construction
국내 모(母)기업의 재외(在外) 자회사 foreign subsidiary of domestic
국내 원천소득 domestic source income
국내공사 domestic construction
국내매출 domestic sales
국내사업 domestic operation
국내총생산 Gross Domestic Product (GDP)
국내총생산 총지출계정 gross domestic product and expenditure account
국민건강보험 national health insurance
국민경제 national economy
국민경제 대차대조표 national balance sheet
국민경제 대차대조표 national economic balance sheet
국민소득 national income
국민소득회계 national income accounting
국민순생산액 net national product(NNP)
국민연금기금 national annuity fund
국민주택기금차입금 long-term borrowings from national housing fund
국민총생산 Gross National Product (GNP)
국민총지출 gross national expenditures
국방부 Ministry of National Defence
국부 national wealth
국세 national tax
국세조세조정에 관한법률 law for coordination of international tax affairs
국세청(장) national tax service(commissioner)
국세 환급금 national tax refund
국세기본법 Basic National Tax law
국세기본법 General Law of National Taxes
국세기본법 기본통칙 basic guidelines
국세부가세 surtax on national tax
국세심사 청구제도 system of national tax appeal
국세 심판원 national tax tribunal
국세 심판원장 director of the NTT
국세 심판관 tax judge
국세 심판관 회의 council of national tax judges
국세의 우선권 priority of national taxes
국세징수법 national of tax collection law
국세채권 우선의 원칙 principle of priority of national tax claim
국세청 National Tax Service
국세청 (영국) Inland Revenue
국영의 state-run
국외 off-shore
국외지배주주 foreign controlling shareholder
국외지배주주 controlling shareholder overseas
국외 원천소득 foreign-source income
국외근로소득 foreign earned salary income
국정관세 general duties
국정세율 general tariff
국제 경쟁 international competition
국제 운송 용역 international transport services
국제 조세과 international tax division
국제감사기준 International Auditing Standards (IAS)
국제감사원협회 International Organization of Supreme Audit Institutions(INTOSAI)
국제감사실무위원회 International Auditing Practice Committee (IAPC)
국제감사지침 International Auditing Guideline (IAG)
국제개발협회 International Development Association
국제결제은행 Bank for International Settlements (BIS)
국제관리통화 international managed currency
국제금융공사 International Finance Corporation(IFC)
국제금융시장 international financial market
국제금융협회 Institute of International Finance
국제기구 international organization
국제기업 international enterprise
국제무역기구 International Trade Organization(ITO)
국제무역위원회 International Trade Commission(ITC)
국제부흥개발은행 International Bank for Reconstruction and Development(IBRD)
국제사법 private international law
국제상공회의소 International Chamber of Commerce(ICC)
국제수입증명서 import certificate
국제수지 balance of payments
국제연합 UN(United Nations)
국제연합개발계획 United Nations Development Program(UNDP)
국제연합무역 및 개발회의 United Nations Conference on Trade
and Development(UNCTAD)
국제이중과세 international double taxation
국제이중과세 방지협정 convention for the avoidance of international double taxation
국제재무보고 international financial reporting
국제재무보고기준 international financial reporting standards
국제재정협회 International Fiscal Association(IFA)
국제조세조정에 관한 법률 Laws for Coordination of International Tax Affairs
국제증권위원회협회 International Organization of Securities Commissions(IOSCO)
국제통화기금 International Monetary Fund (IMF)
국제통화기금 International Monetary Fund(IMF)
국제통화제도 international monetary system
국제투자보증기구 Multilateral Investment Guarantee Agency(MIGA)
국제표준기구 International Standard Organization (ISO)
국제회계 international accounting
국제회계기준 International Accounting Standards (IAS)
국제회계기준위원회(협회) International Accounting Standards Committee (IASC)
국제회계사연구회 Accountants International Study Group (AISG)
국제회계사연맹 International Federation of Accountants (IFAC)
국제회계사총회 International Congress of Accountants (ICA)
국채 government bonds
국채 national bond
국채 treasury bill
국채이자 interest on government securities
궁극적 감사위험 ultimate audit risk
권리금 foregift
권리금 premium in renting a building
권리락 ex right
권리락 ex-right(s)
권리락 rightoff
권리정지 suspension of right
권리주 right-on stock
권리확정주의 decision of claim basis
권리확정주의 principle of ascertained claim
권위적 예산 authoritative budgeting
권한 authority
귀납법 inductive method
귀속가치 imputed value
귀속거래 imputed transaction
귀속소득 imputed income
귀속이자 imputed interest
귀속이자율 imputed interest rate
귀속주의 attributable income principle
귀속주의(조세조약상) principle of attribution
귀향수당 home leave allowances
본국귀국수당 home leave allowances
규격품 standard product
규모비례확률표본감사 probability proportional-to-size sampling
규모의 경제 economic scale
규모의 경제 economies of scale
규범적 회계이론 normative accounting theory
규정 provision
규정 regulation
규정 rule
규정 준수 compliance with regulations
규제기관 regulatory agencies
규칙 ordinance
규칙 regulation
균등 상각법 straight-line method
균등이익률법 constant gross margin percentage NRV
균등할 과세 taxation on per capita basis
균일요금 flat price
그밖의 기타고정부채 other long-term liabilities
그밖의 기타고정자산 other non-current assets
그밖의 기타유동부채 other current liabilities
그밖의 가타유동자산 other current assets
그밖의 기타영업수익 other
그밖의 기타자산 others
근로소득 wage and salary income
근로소득 wages and salaries
근로자우대저축 earned income deposits with tax benefit
근로자주식저축제도 a tax-free stock savings plan for workers
근로소득 공제 earned income deduction
근로소득 세액공제 tax credit for earned income
근로소득세 earned income tax
근로소득세 payroll taxes
산업재해보상보험 workers accident compensation insurance
근로자 복지후생지출 labor fringe benefits
근로학생 공제 exemption for working student
근무시간 working hours
근무일수 기준으로 on the basis of work days
근무일수 기준으로 based on days worked
근속수당 long service allowance
근저당 fixed collateral
근저당 keun mortgage
근저당 collateral security
금리자유화 liberalization of interest rate
금리재정거래 interest arbitrage
금리정책 interest rate policy
금본위제도 gold standard
금액 amount
금액단위 monetary unit
금액의 교차검증 cross foot balance check
금액의 교차검증 cross footing
금융 finance
금융(운용)리스선급자산 advances for acquisition of finance lease assets
금융감독원 Financial Supervisory Service(FSS)
금융감독위원회 Financial Supervisory commission(FSC)
금융거래 financial transaction
금융기관 financial institution
금융기관 제출용 재무제표 financial statements for credit purposes
금융기관차입금 borrowings from financial institutions
금융기관차입금이자 interest on borrowings from financial institutions
금융리스(자본리스) finance lease
금융리스(자본리스) financial lease
금융리스(자본리스) financing lease
금융리스(자본리스) capital lease
금융리스부채 finance lease liabilities
금융리스부채 capital lease liabilities
금융리스수입이자 lease income earned
금융리스실현이익 realized gain on financing leases
금융리스이자 interest on lease on finance lease receivables
금융리스자산 capital lease assets
금융리스자산 finance lease assets
금융리스자산감가상각비 depreciation expenses on capital lease assets
직접금융리스채권 investment in direct financing lease
직접금융리스채권 lease payment receivables under capital lease
금융리스채권 대손충당금 provision for investment in direct financing leases
금융비용 financial expense
금융비용 financing cost
금융상품 financial instruments
금융상품 financial products
금융선물 financial futures
금융소득 종합과세 global(aggregate) taxation on financial income
금융수익 financial income
금융자본 finance capital
금융자산 financial assets
금융정책 monetary policy
금융정책 financial policy
금융채 finance bond (bonds issued by financial institutions)
금융통화위원회 Monetary Board
금융지주회사 financial holding company
금융지주회사회계처리준칙 accounting standards for financial holding companies
금전등록기 cash register
금전신탁계정 trust account
금전신탁(액) money in trust
금전신탁(액) money trust
금전신탁수익 income from money in trust
금전신탁이익 income from trust deposits
금전적 추정 monetary estimate
금전채권 monetary claims
금전출납계원 teller
금지목적의 세금 prohibitive tax
금형 molds
금형감가상각비 depreciation expenses on molds
급료 salaries
급료 및 수당 salaries and allowances
급료 임금계정 salaries and wages a/c
급료임금 salaries and wages
급여 payroll
급여감사 payroll audit
급여기록 payroll record
급여대장 payroll book
급여배부(지급) payroll distribution
급여세 payroll taxes
급여소득 employment income
급여소득자 employment income earner
급여적요서 abstract of account wages
급여지급계 payroll cashier
급여지급명부 payroll
급여지급장 payroll register
급여지급표 pay list
급여지급표 pay sheet
급여지급표 pay check
급행료 express charges
기각통지서 notice of rejection
기간 대 이자비율 time-interest ratio
기간 만료전 인출 (정기적금등) withdrawal prior to maturity
기간개념 period concept
기간경과 대여금 overdue loan
기간계산 periodical accounting
기간계산에 의한 배분 time apportionment
기간계획 period planning
기간구분조사 cutoff tests
기간배분 interperiod allocation
기간별 시산표 periodic trial balance
기간별세금효과 tax effect of timing difference
기간별제조원가명세서 manufacturing statements of the periods
기간분석 period analysis
기간비용 period expenses
기간산업 key industry
기간성의 가정 periodicity assumption
기간손익계산 periodical accounting of profit and loss
기간원가 period cost
기간이 경과하다 elapse
기간이익 period(ic) income
기간적 대응의 원칙 principle of periodic matching
기계 machinery
기계 및 장치 machinery and equipment
기계공구 machine tool
기계기구 machinery and appliance
기계기구 machinery and tools
기계설비 machine and equipment
기계설비임차료 rent on machinery and equipment
기계시간법 machine hour method
기계장치감가상각누계액 accumulated depreciation on machinery and equipment
기계장치이연매각익 deferred gain on sale of machinery
기계적 검사 mechanical check
기계적 효율 mechanical efficiency
기계정보처리 mechanical information processing
기관투자가 institutional investor
기관투자가의 주식매입 institutional buying
기구 apparatus
기구 fixture
기구 furniture and fixtures
기구비품차량운반구 "furniture, fixtures and vehicles"
기금 fund
기금계정 fund account
기금대차대조표 fund balance sheet
기금부채 funds obligation
기금운영표 funds statement
기금이론 fund theory
기금이자 interest on guaranty capital
기금이자에 의한 배당 dividends of interest on guaranty capital
기금잉여금 funds surplus
기금잔고(액) fund balance
기금조성 경비 loan and financing costs
기금출연금 contribution to miscellaneous funds
기금회계 fund accounting
기금횡령 misappropriation of funds
기납부 세액 prepaid tax
기능별감가 functional depreciation
기능별계산서 functional statement
기능별원가 functional cost
기능별회계 functional accounting
기능적 내용년수 economic useful life
기대소득 expected income
기대원가 expected cost
기대이익 anticipated profit
기대차이 expectation gap
기대치 expected value
기대효과 expected utility
기록을 유지하다 maintain books and records
기말(期末) at the end of the year
기말계정 term-end account
기말계정 year-end account
기말대차대조표 year-end balance sheet
기말상품재고액 ending inventory of merchandise
기말수정, (연말조정) year-end adjustment
기말잔액 balance at the term-end
기말잔액 ending balance
기말잔액 final balance
기말재고 closing inventory
기말재고 final inventory
기말재고 inventory at the end of year
기말재고 stock on hand
기말재고 year-end stock
기말재고법 ending inventory method
기말재고액 ending inventory
기말재고예산 ending inventory budget
기말재공품 ending work in process
기말재공품 final goods in process
기말재공품 final work in process
기말정산 adjustment at term-end
거래순이익율법 transactional net margin method : TNMM
과세전적부심사 judgment on propriety before tax levying
감사원 Board of Audit and Inspection
기말제품 및 상품재고 ending inventories of finished goods and merchandise
기말제품재고(액) ending inventory of finished goods
기명수표 check payable to order
기명식 사채 registered bonds
기명주식 registered stock
기명증권 registered securities
기밀비 confidential expense
기밀유지 confidentiality
기발행 미인도수표 undelivered checks already issued
기별감모공제액 periodic depletion charge
기본급 base pay
기본급 basic salary
기본급 base wages and salaries
기본급 regular pay
기본부문 fundamental sector
기본세율 basic tax rate
기본예산 basic budget
기본원가 prime cost
기본임금 regular wages
기본재무제표 basic financial statements
기본적 1주당가격 primary EPS
기본적 주당순이익 primary earnings per share
기본적 측정 fundamental measurement
기본적 회계공준 basic postulate of accounting
기본적 회계자료 underlying accounting data
기본정상수익률법 basic arm's length return method
기본통제 basic control
기부금 donations
기부금공제 contribution deduction
기부금공제 deduction for donation
기부금의 범위 scope of donation
기부금 한도초과액 donations in excess of tax limit
공시사항점검표 disclosure check list
과소자본세제 thin capitalization rule
국제회계발전포럼 International Forum of Accountancy Development(IFAD)
건강보험 National Health Insurance
국민연금 National Pension
국민연금기금 National Pension Fund
기산일 initial date
기산일 value date
기성(旣成)원가 cost of work performed
기술, 적요 description
기술개발준비금 technology development reserves
기술개발준비금 appropriated retained earnings for technology development
기술개발촉진법 Technology Development Promotion Act
기술계수 technical coefficients
기술료 royalty
기술설계비 engineering and designing expense
기술연구비 technological research expenses
기술용역 technical service
기술의 도입 inducement of technology
기술적 채무불이행 technical default
기술집약산업 technology-intensive industry
기업 enterprise
기업 firm
기업가 entrepreneur
기업가치 enterprise value
기업가치 value to business
기업감사 business audit
기업거래 business transaction
기업결합 business combination
기업경기실사지수 business survey index
기업경영 business administration
기업개선작업 corporate workout program
기업계속의 공준 postulate of going concern
기업공시자문위원회 Advisory Committee on Corporate Disclosure (ACCD)
기업구조조정전문회사 corporate restructuring company(CRC)
기업구조조정촉진법 corporate restructuring promotion act(Law)
기업구조조정투자회사 corporate restructuring investment company
기업구조조정투자회사의 회계처리기준 accounting standards for corporate restructuring investment companies
기업규율 business manner
기업발전적립금 appropriated retained earning for business development
기업발전적립금 business development reserve
기업법 business law
기업사회회계 social corporate accounting
기업실체 business entity
기업실체 corporate entity
기업실체 enterprise entity
기업실체개념 entity concept
기업실체의 공준 business entity convention
기업실체의 공준 entity convention
기업실체의 공준 entity concept
기업실체의 공준 postulate of business entity
기업실체이론 entity theory
기업실체회계 entity accounting
기업어음 Commercial Paper (CP)
기업업무처리절차 재설계 Business Process Redesign (BPR)
기업업무처리절차의 혁신 (정보처리기술을 이용한) Business Process Reengineering (BPR)
기업여건 business condition
기업예산 business budget
기업예측 business forecasting
기업외부의 재무활동 total external financing
기업원가 enterprise cost
기업윤리 business ethics
기업융통어음매매손실 losses on disposal of commercial papers
기업융통어음매매이익 gains on disposal of commercial papers
기업융통어음이자 interest on commercial papers
기업의 계속성 enterprise continuity
기업의 사회적 보고 corporate social reporting
기업의 최적규모 optimum size of firm
기업이익 business income
기업이익 enterprise income
기업인수 acquisition of businesses combination
기업재무 business finance
기업정보 business information
기업조직 business organization
기업조합 joint enterprise cooperative
기업지배주식 equity stocks for controlling other corporations
기업지배주식 stock controlling other business
기업지분 entity equity
기업지분 interest
기업집단재무제표 group financial statements
기업진단재무제표준칙 accounting standards of consolidated financial statements of business group
기업체 순이익 enterprise net income
기업체이론 enterprise theory
기업통계 business statistics
기업평가 valuation of business enterprise
기업합리화적립금 business rationalization reserve
기업합리화적립금 appropriated retained earning for business rationalization
기업혁신 Reengineering
기업혁신 Restructuring (Restra)
기업회계 accounting for business enterprises
기업회계 business accounting
기업회계 enterprise accounting
기업회계기준 korea financial accounting standards
기업회계기준등에관한해석 interpretations of SKFAS
기업회계심의회 Business Accounting Deliberation Council (BADC)
기업회계원칙 accounting principles for business enterprise
기업회계원칙 business accounting principles
기업회계원칙 corporate accounting principles
기여(부)금 contributions
기일경과어음 past-due notes receivable
기일경과어음 overdue notes receivable
기일경과증서대출금 loans with past-due written instrument
기입누락 omission of recording
기장 booking
기장 book-keeping
기장 posting
기장 record keeping
기장 오류 clerical error
기장계 entry clerk
기장대리 compilation
기장세액 공제 tax credit for bookkeeping
기장원칙 recording principle
기장의무 obligation to keep books and records
기장제도 record keeping systems
기장하다 enter
기장하다 enter in an account-book
기장하다 keep books and records
기장하다 make an entry
기장하다 post up accounts
기재 금액 entry amount
기재 금액 recorded amount
기정고정원가 committed fixed costs
기준 code
기준 standard(s)
기준가격 base price
기준기간(기준년도) base period
기준년도 base year
기준년도 basic taxable year
기준시가 tax standard value
기준이자율 basic interest rate
기준재고평가법 base stock inventory valuation
기준제조수량 standard production quantity
기준조업도 denominator volume
기준조업량 denominator volume
기준차이 standard gap
기준표준원가 base standard cost
기준표준원가 basic standard cost
기증자 donator
기채시장(起債市場) bond floatation market
기처분이익 appropriated surplus
기초 이익잉여금 opening retained earnings
기초(基礎) base
기초(期初) at the beginning of the year
기초(期初) basic
기초(期初) beginning of period
기초(期初) beginning of the year
기초(이월)적립금 initial reserve
기초개념 underlying concept
기초계정 primary account
기초공제 basic allowance
기초공제 basic deduction
기초공제 legal exemption from income tax
기초상품재고액 beginning inventory of merchandise
기초수지 basic balance of payments
기초연금 annuity due
기초완성주택재고액 beginning inventory of construction completed
기초원가 prime costs
기초의 opening
기초이월시산표 opening trial balance
기초잉여금 surplus at opening of the period
기초자본 beginning capital
기초자본 initial capital
기초잔액 balance at the beginning of the period
기초잔액 beginning balance
기초잔액 initial balance
기초잔액 opening balance
기초재고(액) beginning inventory
기초재고(액) initial balance
기초재고(액) initial inventory
기초재고(액) initial stock
기초재고(액) inventory at beginning of year
기초재고(액) opening inventory
기초재고액 beginning inventory
기초재공품 beginning goods in process
기초재공품 beginning work in process
기초재공품 initial goods in process
기초재공품 initial work in process
기초재공품계정 beginning work in process account
기초재공품계정 initial goods in process account
기초재공품계정 initial work in process account
기초재공품재고 inventory of work in process at the beginning of period
기초적 감사개념보고서 A Statement of Basic Auditing Concepts (ASOBAC)
기초적 회계이론보고서 A Statement of Basic Accounting Theory (ASOBAT)
기초제품 및 상품재고 goods or finished goods inventory at the beginning of the period
기초제품재고액 beginning inventory of finished goods
기축통화 key currency
기타 미수금 miscellaneous receivables
기타 소득공제 miscellaneous income deductions
기타 임금 및 급여 miscellaneous wages and salaries
기타 제조업 miscellaneous manufacturing
기타 준비금 other reserves
기타 증권 other securities
기타 지급수수료 other commission paid
기타 지방세 miscellaneous local taxes
기타 충당금 환입 reversal of other specific reserve
기타감사절차 other auditing procedures
기타고정부채 other long-term liabilities
기타고정자산 other fixed assets
기타공시사항 other disclosure
기타무형자산 other intangible assets
기타무형자산상각비 amortization expenses on other intangible assets
기타미수금 other receivables
기타미수수익 other accrued revenues
기타미지급금 other non-trade payables
기타금융채권 other financial receivables
기타대출금 other loans
기타매도유가증권 other securities sold
기타부채 other liabilities
기타 사외유출 other outflow of income
기타수수료 other fees
기타수입이자 other interest revenues
기타영업비용 other operating expenses
기타영업수익 other operating revenues
기타영업잡비용 miscellaneous expenses
기타유가증권 other securities
기타무형자산 other intangible assets
기타유동자산 other current assets
기타유형자산 other tangible assets
기타자산 other assets
기타영업외비용 other non-operating expenses
기타영업외수익 other non-operating income
기타예수금 other withholdings
기타외상매입금 other trade payables
기타원재료 other raw materials
기타유동부채 other current liabilities
기타유형자산감가상각비 depreciation on other tangible assets
기타임의적립금 other discretionary appropriated retained earnings
기타미지급금 other accounts payable
기타미지급비용 other accrued expenses
기타미지급제세 other taxes payable
기타반제품 other semi-finished goods
기타받을어음 other notes receivable
기타비용 other charges
기타비용 other expenses
기타상품 other merchandise
기타선급금 other advance payments
기타선급비용 other prepaid expenses
기타선수금 other advances from customers
기타소득 income not otherwise classified
기타소득 other income
기타소득 other miscellaneous income
기타소득 other revenues (income)
기타수입수수료 other commission received
기타수입이자 other interest received
기타예금 miscellaneous deposits
기타예금 other deposits
기타유동자산 other current assets
기타임의적립금 other voluntary reserves
기타잉여금 other retained earnings
기타잉여금 other surpluses
기타잉여금 other additional capital
기타자본의 원천 other sources of funds
기타자본잉여금 other capital surpluses
기타자본조정 other adjustment to stockholder's equity
기타자본조정 other capital adjustments
기타재고자산 other inventories
기타재공품 other work-in-process
기타제품 other finished goods
기타주주지분계산서 statement of other stockholders' equity
기타지급어음 other notes payable
기타지급 이자환입 reimbursement on interest expenses - other
기타지급이자 other interest paid
기타차입금 other borrowings
기타카드대급금 other receivables on credit card
기타퇴직급여 other severance benefits
기타투자 sundry investment
기타투자유가증권 other investment securities
기타투자자산 other investments
기타특별손실 other extraordinary losses
기타특별이익 other extraordinary gains
기타판매비와관리비 other selling and administrative expenses
기탁 deposition
기탁신용장 escrow credit
기한경과 채권계정 debit overdue account
기한내 신고 return within due date
기한도래 fall
기한부 어음 time bill
기한부 어음 usance bill
기한부 판매 time fixed sale
기한부어음 매입율 usance buying rate
기한이 경과된 past due
기한후 신고 return after due date
기회비용법 opportunity cost method
기회손실 opportunity loss
기회원가 opportunity cost
기회원가차이 opportunity cost variance
기획·계획·예산제도 planning-programming-budgeting system (PPBS)
기획-계획-예산-평가시스템 Planning-Programming-Budgeting & Evaluation System (PPBES)
긴급과세 tax in jeopardy
긴급관세 emergency duty
긴급관세 emergency tariff
긴급관세 tariff in jeopardy
긴급부과 jeopardy assessment
긴급상각 emergency amortization
긴급수입제한조치 safe guard
긴축재정 tight budget
나용선계약 bare boat charter
낙성계약 consensual contract
낙찰되다 knock down
낙찰자 successful bidder
난방비 heating expenses
날인 seal-impression
날인 chop
날짜(를 정하다) date
날짜비율로 계산된 prorated on a daily basis
납기 due date of payment
납기 연장 extension of time for payment
납기 연장 postponement of the due date for tax payment
납기일 due date for payment
납기전 징수 collection before payment due date
납부세액 tax due
납부요구 demand for tax payment
납부유예 deferral of payments
납세담보 bond for payment of tax
납세담보 bonds for payments of taxes
납세담보 security for tax payment
납세관리인 tax agent
납세관리인 tax manager
납세도의 수준 degree of compliance
납세보증금 security of tax payment
납세부담 burden of paying tax
납세신고서 tax returns
납세완납증명서 tax clearance certificate
납세유예 postponement of tax payment
납세유예 신청서 application for postponement of tax payment
납세유예기간 postponement period of tax payment
납세유예승인 approval to postponing tax payment
납세유예승인의 취소 revocation of approval to postponing tax payment
납세유예통지 notification of postponement of tax payment
납세의 공평 equalization of tax payment
납세의무 tax liability
납세의무 tax obligation
납세의무가 있는 subject to tax
납세자 권리구제 taxpayer's rights and remedies
납세자 권리헌장 charter of taxpayers' rights
납세자 권리헌장 taxpayers' rights charter
납세자 단위로 on a taxpayer-by-taxpayer basis
납세자 명부 tax rolls
납세자 중 선택된 집단 select group of taxpayers
납세자의 대리 representation of taxpayer
납세저금 savings in preparation for tax payment
납세준비금 reserve for tax payment
납세준비예금 earmarked deposits for taxes
납세준비예금이자 interest on deposit for tax payment
납세증명서 certificate of tax payment
납세지 place for tax payment
납세충당금 provision for tax
납세충당금 reserve for tax payment
납세충당금 tax reserve
납세필증 certificate of tax payment
납입완료주식 full paid capital stock
납입자본 contributed capital
납입자본 paid-in capital
납입자본금 capital stock paid-up
납입자본이익률 profit ratio of capital stock
납입자본이익률 profit ratio of paid-up capital
낮은 부채가 있는 자본 low-geared capital
내구소비재 consumer durable
내구소비재 durable consumer goods
내국법인 domestic corporation
내국세 internal tax
내국세 수입 inland revenue
내국세법(美) Internal Revenue Code (IRC)
내국세수입 (미국) internal revenue
내국세청 Internal Revenue Service (IRS)
내국환 수입수수료 commission received on domestic exchange
내리막 시세(약세시장) bear market
내리막 시세(약세시장) weak market
내무감사보고서 internal audit reports
내부 대체이익 충당금 reserve for inter-company-profit
내부감사과 internal auditing section(department)
내부감사기준 internal audit standard
내부감사부(실) internal auditing department
내부감사위원회 Committee on Internal Auditing (CIA)
내부감사인 internal auditor
내부감사인 협회 Institute Internal Auditors
내부감사인협회(美) Institute of Internal Auditors (IIA)
내부감사제도 internal audit system
내부감사조서 internal audit working paper
내부거래 intercompany transaction
내부거래 internal transaction
내부견제 internal check
내부경영분석 internal business analysis
내부계정 interdepartmental account
내부관리 internal management
내부대체 interunit transfer
내부대체 intra-company transfer
내부대체가격 internal transfer price
내부대체가격 intra-company transfer price
내부대체가격의 결정 interunit pricing
내부대체이익 interdepartmental profit
내부대체이익 internal transfer profit
내부대체차액 intercompany transfer variance
내부매출 intercompany sales
내부보고 internal reporting
내부보고제도 internal report system
내부보고회계 accounting for internal reporting
내부부채 internal liability
내부분석 internal analysis
내부불경제 internal diseconomies
내부손익 intercompany profit and loss
내부실패원가 internal failure cost(s)
내부유보금 internal reserve
내부유보자금 cash provided internally
내부이익 interdepartmental income
내부이익률 incremental rate-of-return
내부이익률 internal rate of return
내부이익환원법 internal rate of return method
내부자거래 insider trading
내부자금조달 internal financing
내부적 성장 internal growth
내부증거 internal guidelines
내부통제 internal control
내부통제구조 internal control structure
내부통제시스템 system internal control
내부통제조직 internal control organization
내부투자수익률 internal rate of return
내부회계통제 internal accounting control
내수, 국내수요 domestic demand
내수시장 domestic market
내역계정 itemized account
내역기입 covering entry
내역서 detailed statement
내역서 statement of items
내용년수 durable years
내용년수 expected periods of benefits
내용년수 service life
내용년수 useful life
내용년수 useful lives
내용년수의 단축 shortening of useful life
내용년수표 useful life table
내용예산 expense budget
내재이자율 implicit interest rate
노동부 Ministry of Labor
노동비 차이 labor variance
노동생산성 labor productivity
노동생산성 productivity of labor
노동시간법 labor hours method
노무감사 labor audit
노무비 labor cost(s)
노무비 차이 labor cost variances
노무비계정 labor (labour) account
노무비능률차이 labor effectiveness variance
노무비-배합차이 labor-mix variance
노무비분석 labor cost analysis
노무비비율법 labor cost percentage method
노무비-수율차이 labor-yield variance
노무비시간차이 labor time variance
노무예산 labor budget
노무원가 능률차이 efficiency variance for labor
노무원가 임률차이 labor rate variance
노무출자 service contribution
노사 양벌규정 penalty against employer and employee
노사관계법 labor relations law
노하우 사용료 royalty as to know-how
노후설비 obsolete equipment
녹색신고제도 green return system
농가소득 farm income
농기구 agricultural implements
농림부 Ministry of Agriculture and Forestry
농업경영비 agricultural expenditure
농업부기 agricultural bookkeeping
농업부기 farm bookkeeping
농업소득 agricultural income
농업소득세 agricultural income tax
농업회계 farm accounting
누계 accumulated amount
누락오류 error or omission
누적과세 cumulative taxation
누적배당 accumulated dividend
누적배당 cumulative dividend
누적법 cumulative method
누적세 cascade tax
누적순서점검 cumulative sequence check
누적액 accumulations
누적이익 accumulated income
누적이자 accumulated interest
누적적 손익계산서 cumulative income statement
누적적 손익계산서 cumulative statement of profit and loss
누적적 우선주 cumulative preferred stock
누적적자 cumulative deficit
누적주 cumulative stock
누적평균 progressive average
누적평균시간학습모형 cumulative average-time learning model
누적형 매상세 cascade type turn-over tax
누진과세 progressive taxation
누진세 progressive tax
누진세율 graduated tax rates
누진세율 progressive rates of tax
누진소득세 progressive income tax
뉴욕증권거래소 New York Stock Exchange (NYSE)
능력과세설 ability theory of taxation
능력제 merit system
능률감사 efficiency audit
능률차이 efficiency variance
다각무역 multilateral trade
다각적 기업 diversified company
다국간통화조정 multinational currency realignment
다국적 기업 multinational corporation(MNC)
다국적 기업 multinational enterprise(s)
다국적 기업 transnational corporations
다단계 multiple step
다단계접근법 multiple-step approach
다란식(多欄式) 금전출납부 tabular cash book
다목적(범용) 대차대조표 all-purpose(multipurpose) balance sheet
다목적(범용) 손익계산서 all-purpose(multipurpose) income statement
다목적재무제표 all-purpose(multipurpose) financial statements 다변량공선형성 multicollinearity
다변량회귀분석 multiple regression
다운사이징(권한과 업무처리를 분산화시킴) down sizing
다중 평가 multiple valuation
다중평가보고서 multiple value report
다중회귀분석 multiple regression analysis
다지역감사 multilocation audits
다항식 변동예산 columnar form budget
다행식 계산서 artificial statement
다행식 매입장 columnar purchase book
다행식 매출장 columnar sales book
다행식 분개장 columnar journal
다행식 분개장 divided column journal
다행식 원장 columnar ledger
다행식 장부 columnar book
다행식 장부조직 columnar system
다행식 현금출납장 columnar cash book
다행식의 columnar
단가 unit price
단가(∼로서) at (@)
단계배부법 sequential allocation method
단계배부법 step distribution method
단계배부법 step-down allocation method
단계원가 step costs
단기 short term
단기 양도소득 short-term capital gains
단기간각종계산서 cutoff statement
단기거래 short delivery
단기거래 short-term transaction
단기계약 short-term contract
단기금융상품 short-term financial instruments
단기금융시장 money market
단기대부금 current loan receivable
단기대부금 short-term loans (receivable)
단기대부금 temporary loans
단기대여금 short-term loans
단기대여금대손충당금 allowance for doubtful accounts
단기대차계정 current account
단기부채 quick liabilities
단기부채 short-term liabilities
단기사채 short-term bond
단기생산설비원가 short-run capacity costs
단기예약매출액 revenue for short-term contract sales
단기용역매출액 revenue for short-term services
단기유가증권 short-term securities
단기융자 demand loan
단기이익계획 short-range profit planning
단기적 통제보고서 current control reports
단기지급 payment at short date
단기차입금 current bank loan
단기차입금 short term borrowing
단기차입금 short-term borrowings
단기차입금 short-term debts
단기차입금 short-term loan payable
단기차입금 short-term loans repayable
단기차입금 unfunded debt
단기차입어음 short-term loan notes payable
단기채무 short-term liability
단기투자 current investment
단기투자 short-term investment
단기투자 temporary investment
단기투자일임계약자산 short-term entrusted assets to investment service companies
단독감사보고서 single auditor report
단독해손(單獨海損) particular average(P.A.)
단리 simple interest
단문식 감사보고서 short form audit report
단문식 감사보고서 short-form report
단문식 보고서 short-form return
단서조항 provisory clause
단서조항 proviso
단수(端數) odd lot
단수없는 숫자 round number
단수치(單數値)의 표시방법 single presentation
단순 채무증서 simple bonds
단순분개장 simple journal
단순이익률 simple rate of return
단순인수 clear acceptance
단순조별원가계산 single process lot cost system
단순종합원가계산 simple cost accounting
단순종합원가계산 single process cost accounting
단순종합원가시스템 simple cost system
단순종합원가시스템 single process cost system
단순평균법 simple average method
단순평균법 straight average method
단순한 자본구성 simple capital structure
단식부기 bookkeeping by single entry
단식부기 simple accounting
단식부기 single entry bookkeeping
단식부기(單式簿記) 장부 simple-entry records
단위(당)원가 unit cost
단위당 공헌이익 unit contribution margin
단위당 매가 selling price per unit
단위당 표준가격 standard price per unit
단위당 표준수량 standard quantity per unit
단위당 표준시간 standard hours per unit
단위당평균원가 average unit cost
단위당평균추정 mean-per-unit estimation
단위생산원가 unit product cost
단위수준활동 unit-level activities
단일 구분계산서 single step statement
단일가치보고 single value reporting
단일구분대차대조표 single step balance sheet
단일구분손익계산서 single step income statement
단일구분양식 single step form
단일기업 unitary company
단일대차대조표 single balance sheet
단일성의 원칙 principle of singleness
단일세 flat tax
단일세 single tax
단일세율 single tariff
단일세율제 simple tariff system
단일어음 sole bill
단일회계제도 single account system
단자(短資)어음 short-term bills
단자(短資)회사 short-term finance companies
단주(端株) fractional share
단주(端株) odd shares
단체 institution
단체 생명보험 group life insurance
단체 생명보험 group term life insurance
단체법 simplex method
단체퇴직보험료 group retirement insurance premium
단체퇴직보험예치금 group retirement insurance deposits
단체퇴직보험충당금 provision for group retirement insurance benefits
달러로 표시된 시세 quotation in dollars
달리 분류되지 않는 수익 "other income, income not otherwise classified"
달성가능 표준원가 attainable standard cost
달성감사위험 achieved audit risk
담보 collateral
담보 pledge
담보가격 collateral value
담보거래 secured transactions
담보계정 assigned account
담보권 security right
담보권의 실행 exercise of security right
담보대출 secured loan
담보된 물품 collateral goods
담보물 대여 loan on security
담보부 대여 secured advance
담보부 약속어음 collateral note
담보부 증여 onerous gift
담보부대부금 collateral loan
담보부사채 collateral bond
담보부사채 secured debenture
담보부채 secured debt
담보설정 endorsement fund
담보어음 notes and bills offered in security
담보유가증권 pledged securities
담보자산 hypothecated asset
담보자산 mortgaged property
담보자산 pledged assets
담보제공어음 notes receivable pledged as collateral
담보제공자산 assets pledged as collateral
담보제공자산 assets subject to lien
담배소비세 tobacco excise tax
담배소비세 tobacco consumption tax
담세능력 taxpaying capacity
담세력 tax-bearing capacity
담세자 tax bearer
담합거래 mock auction
당 회계연도 current fiscal year
당기 current business year
당기 current taxable year
당기 current term
당기 current year
당기결산 확정 current term settlement
당기결손금 deficit for the current terms
당기말 미처리 결손금 unappropriated deficit at the end of the period
당기말 미처리 결손금 undisposed loss at the end of term
당기말 미처분 이익잉여금 unappropriated retained earnings at the end of the period
당기매입액 purchases for the period
당기매출 sales for current term
당기미처리손실 unabsorbed loss for the period
당기상품매입액 purchases of goods for the period
당기상품매입액 cost of merchandise purchased
당기세액 current taxes
당기손실 loss for the term
당기손실금 loss for the current term
당기수익 current revenue
당기순소득 current term net income
당기순손실 current (term) net loss
당기순손실 net income
당기순손익 current term net profit or loss
당기순이익 current (period) net income
당기순이익 current (term) net income
당기순이익 current term net profit
당기순이익 net income for the year
당기순이익 net profit for the year
당기순이익 net profit of current period
당기순이익(손실)에 가산할 항목 additions to net income(net loss)
당기업무실적 results of the current term
당기업적 result of the current term
당기업적주의 current operating performance
당기업적주의 current operating performance concept selective theory
당기업적주의 개념 current operating concept
당기업적주의 손익계산서 current operating performance income statement
당기업적주의 원칙 principle of current operating performance
당기업적주의 이론 current operating performance theory
당기영업이익 current operating profit
당기이익 current income
당기이익 profit for the term
당기일괄처리법 current approach
당기일괄처리법 current period recognition approach
당기제조및매입원가 cost of goods purchased or manufactured
당기제품제조원가 cost of products manufactured for the period
당기제품제조원가 cost of finished goods
당기지출 current expenditure
당기지출원가 current outlay cost
당기표준원가 current standard cost
당기표준원가계산 current standard cost accounting
당시미처분이익 unappropriated profit for the period
당일결제 mark-to-market
당좌계정 banking account
당좌계정 current account
당좌계정대체 transfer on current account
당좌대월 overdrafts
당좌대월이자 interest on overdrafts
당좌비율 acid-test ratio
당좌비율 quick ratio
당좌수표 check received
당좌예금 checking account
당좌예금 checking account deposits
당좌예금 checking deposits
당좌예금 current deposits
당좌예금 deposit in current account
당좌예금 이자 interest on current deposits
당좌예금 입금표 paying-in slip
당좌예금 출납장 bank book
당좌원장 current journal
당좌조서철 current files
당좌유동비율 quick current ratio
당좌자금 current fund
당좌자산 quick assets
당좌잔고(액) current balance
당좌차월 bank overdrafts
당좌차월 overdraft(s)
당좌차월 overdrafts with banks
당좌차월계정 overdrawing account
당좌차월이자 interest on overdrafts with banks
당좌차월 interest on bank overdrafts
당좌차월한도 overdraft limit
당좌한도초과발행 overdraw
당초 대여금액 original loan amount
당초 세금신고서 original tax return
당초예산 initial budget
당해사업년도 current business year
대가 consideration
대가 counter value
대규모 거래 large-scale transaction
대규모상각성자산 large depreciable property
대금결제할인 settlement discount
대금을 결제하다 settlement of account
대금회수 collection
대금회수 collection of price
대금회수수표 check for collection
대기(貸記)하다 credit
대납 payment for another
대내(對內) 투자 inward investment
대량구매에 따른 할인 volume discounts
대량구입에 따른 수량할인 quantity discount
대량생산 mass production
대량판매 mass sales
대륙식 결산법 continental closing method
대륙식 결산법 continental method
대륙식 대차대조표 continental form of balance sheet
대륙식 원장마감법 continental form of closing the ledger
대리권 "proxy, power of attorney"
대리납부 (부가가치세) payment by proxy
대리로 by proxy
대리수수료 agency commission
대리업무 proxy service
대리이론 agency theory
대리인(이론) agent (theory)
대리인자금 agency funds
대리점 agency
대리점 agent
대리점 distributor
대리점 대변계정 current credit accounts with agencies
대리점 미수금 due from agencies
대리점 미지급금 due to agencies
대리점 받을계정 agency accounts receivable
대리점계정 agency account
대리점부기 agency bookkeeping
대리점회계 agency accounting
대리판매 sale by agent
대물담보 impersonal security
대물변제 payment in substitutes
대물변제 payment in substitution
대물신용 real credit
대물신용대부 loan on real credit
대변(과목) credit side
대변(과목) Creditor (Cr.)
대변(과목) creditor side
대변계정 book credit (cr.)
대변계정 credit account
대변계정 credit balance
대변계정 creditor account
대변기입계정 credit one's account
대변전표 credit slip
대변전표 credit voucher
대부 담당자 loan officer
대부금 loan
대부금 loan receivable
대부금 대손예상액 uncollectible loans
대부금계정 loan account
대부금계정 loans receivable account
대부금액 amount advanced
대부금원장 loan ledger
대부금이자 interest on loans
대부기간 loan period
대부신탁 loan trust
대부유가증권 loan receivable in securities
대부유가증권 securities loaned
대부이자 loan interest
대사(對査) checking audit
대상무역 offsetting trade
대손(貸損) bad debt
대손(貸損) loss from bad debts
대손금 uncollectible accounts
대손된 desperate debt
대손비용 bad debts expense
대손상각 bad debt charge
대손상각 bad debts written off
대손상각비 bad debt expenses
대손예상채권 uncollectable loans
대손을 계상하다 to write off bad debts
대손준비금 reserve for bad loan
대손채권 worthless debt
대손처리 charge off of debts
대손처리된 대출금 dead loan
대손처리하는 계정 bad account
대손추산액 estimated bad debts losses
대손추정액 estimated loss from bad debts
대손충당금 allowance account
대손충당금 allowance for bad debt loan
대손충당금 allowance for doubtful accounts
대손충당금 allowance for doubtful receivable
대손충당금 allowance for uncollectable accounts
대손충당금 allowances for doubtful debts
대손충당금 bad debt allowances
대손충당금 bad debt provision
대손충당금 bad debt reserve
대손충당금 loss from allowance for bad debt
대손충당금 loss from allowance for doubtful accounts
대손충당금 provision for bad debts
대손충당금 provision for doubtful accounts
대손충당금 provision for uncollectible
대손충당금 provision for uncollectible accounts
대손충당금 reserve for bad debts
대손충당금 reserve for dead loan
대손충당금 reserve for doubtful accounts
대손충당금 reserve for doubtful debts
대손충당금 reserve for possible loan losses
대손충당금 reserve for uncollectable account
대손충당금 설정법 reserve method of computing deductions for bad debts
대손충당금 설정후의 손실 net lose after provision for losses
대손충당금 차감후의 순수취채권 net of reserve for doubtful accounts
대손충당금공제 less allowance for doubtful items
대손충당금설정 불능채권 credit not qualified for bad debt allowances
대손충당금전입 transfer to reserve for possible loan losses
대손충당금환입 reversal of allowance for doubtful accounts
대손회계 accounting for uncollectible receivables
대수의 법칙 law of great numbers
대수의 법칙 law of large number
대여 유가증권 loaned securities
대여고정자산 상각비 depreciation expenses of fixed assets lent
대여금 계정 loans receivable a/c
대여금 상환 repayment of loans
대여금 잔고 outstanding loans
대여금 잔액 loan balance
대여자산 assets lent to others
대여자산처분손실충당금환입 reversal of loss on disposition of lease assets
대외계정 external account
대외투자 outward investment
대외투자 overseas investment
대용물 surrogate
대위납부 subrogation payment
대위영수증 subrogation receipt
대응계정 reciprocal account
대응원칙 matching principles
대응의 원칙 principle of matching
대장성 Finance Department of Ministry
대조 collation
대조 examination by reference
대조계정 contra account
대조계정 contrast account
대조계정 per contra account
대주(貸主)은행 creditor bank
대주주 principal holder of equity securities
대지급금 payment on behalf of another company
대지급금이자 interest on payments on behalf another company
대차계정 debtor and creditor accounts
대차대조표 Balance Sheet (B/S)
대차대조표 무공고 가산세 penalties on failure to publicize balance sheet
대차대조표 오류 balance sheet error
대차대조표 일자 balance sheet date
대차대조표감사 balance sheet audit
대차대조표계정 balance sheet (B/S) account
대차대조표등식 balance sheet equation
대차대조표분석 analysis of balance sheet
대차대조표분석 balance sheet analysis
대차대조표비교분석 comparative analysis of balance sheet
대차대조표양식 financial position form
대차대조표에 계상되지 않은 off balance
대차대조표에 계상되지 않은 거래 off balance transaction
대차대조표일 이후 발생사건 "event happening subsequent to balance sheet date,"
대차대조표일 이후 발생사건 events subsequent to balance sheet date
대차대조표항목 balance sheet item
대차대조표항목의 분류 classification of balance sheet items
대차를 차감하다 strike a balance
대차일치검증 zero-balance check
대차평균 balance
대차평균의 원칙 principle of equilibrium
대체 renewal
대체 replacement
대체가격 replacement price
대체가격 replacement value
대체가격 trade price
대체가격결정 transfer pricing
대체가능물 fungible goods
대체가치회계 replacement value accounting
대체거래 formal book transactions
대체거래 transfer transactions
대체계정 account transfers
대체계정 postal transfer account
대체계정 transfer account
대체고정자산 substitute fixed assets
대체기입 cross entry
대체기입 transfer entry
대체법 replacement method
대체비용 substituted expenses
대체원가 alternative cost
대체원가 cost of replacement
대체원가 replacement cost
대체원가회계 current replacement cost accounting
대체원장 transfer ledger
대체이익 profit transferred
대체이익 transfer profit
대체자산 replaced property
대체자산 replacement assets
대체자산 substitute assets
대체적 처리 alternative methods
대체적립금 replacement reserve fund
대체전표 cross slip
대체전표 transfer slip
대체차이 transfer variance
대체충당금 provision for renewals
대체하다 charges forward
대체하다(∼에) close to (into)∼
대출(∼로) amount due from∼
대출관련수수료 fees on loans
대출금 loans and bills discounted
대출금계정 loans and bills discounted account
대출금리 lending rate
대출금의 소환 recall of loans
대출금이자 interest on loans and discount
대출금이자 interest on loans
대출금이자수익 interest on loans
대출기한경과대부금 over due loan
대출채권 loans
대출채권매각손실 losses on sale of loans
대출채권매각이익 gains on sale of loans
대출채권이자 interest on loans
대출한도 line of credit
대통령령 Presidential Decree
대통령령 Enforcement Decree
대표이사 representative director
대한상공회의소 Korea Chamber of Commerce and Industry(KCCI)
대항관세 counter tariff
대형 4대 회계법인 "EIY, DTT, KPMG, DWC"
대형 5개 회계법인 "PwC, AA, E&Y, KPMG, DTT, Big 5 (five)"
덤핑규제법 anti-dumping laws
데이타뱅크 data bank
데이타베이스 관리시스템 Data Base Management System (DBMS)
데이터베이스 관리자 database administrator
데이터베이스 관리자 database manager
데이터베이스 시스템 database system
데이터의 독립성 data independence
데이터통신 data communication
도관거래 conduit transaction
도관회사 conduit company
도급공사수익 contracts revenue
도난보험 (해상) pilferage insurance
도난품 pilferage
도로세 road tax
도매물가지수 Wholesale Price Index (WPI)
도매상 wholesale dealer
도매상에 대한 선급금 advance to wholesaler
도매업 whole business
도매업 wholesale industry
도매업자 wholesaler
도매업회계 wholesale accounting
도박세 wagering taxes
도박소득 gambling gains
도박손실 gambling losses
도산예측(倒産豫測) bankruptcy prediction
도서 및 정기간행물비 books and periodical
도서인쇄비 publication expenses
도시 재개발 urban redevelopment
도시물가지수 Urban Price Index (UPI)
도착항 본선인도 FOB destination
도축세 butchery tax
도표식 재무제표 graphic statements
도피자본 hot money
독립감사인 independent auditor
독립공인회계사에 의한 감사보고서 independent auditors' report
독립국가연합 CIS(Commonwealth of Independent States)
독립된 공인회계사의 감사의견 opinion of independent certified public accountants
독립변수 independent variable
독립적 감사 independent audit
독립적 공공감사인 independent public accountant
독립적인 회계사 independent accountant
독립회계제 self-accounting system
독점가격 monopolistic price
독점과세 monopoly assessment
독점권 exclusive right
독점규제및공정거래에관한법률 anti-trust and fair trade act(Law)
독점금지법 Anti-Trust Law
독점대리점 행위 sole (exclusive) agency
독점무역 trade monopoly
독점적 경쟁 monopolistic competition
독점적 영업권 monopoly goodwill
독점판매권 franchise
독촉료 charge for call
독촉장 demand note
동결자산 frozen assets
동경증권거래소 Tokyo Stock Exchange (TSE)
성과급제도 incentive system
동기의 공준 motivation postulate
독점규제 및 공정거래에 관한 법률 Anti Trust and Fair Trade Act
동력광열비 "heat, lights and power"
동력비 power cost
동력비 power expense
동산 movable property
동산 personal estate
동산반환청구소송 detinue
동산저당 chattel mortgage
동산저당채무 obligation secured by chattel mortgage on machinery and equipment
동시발행신용장 back to back credit
동업조합비 membership dues to trade association
동위수검증 parity check
동인 driver
동적계획법 Dynamic Programming (DP)
동종자산 homogeneous assets
동태분석 dynamic analysis
동태비율 dynamic ratio
되돌려 주는 보험료 할인액 return premium
두사람이 서명하다 "cosign, countersign"
등가 equivalence
등가계수 equivalent coefficient
등가생산량 equivalent units of production
등가액 equivalent
등급별원가계산 group cost system
등급별종합원가계산 class cost system
등기 enrollment
등기말소 cancellation of registration
등기소송비 registration and legal fees
등록료 registry fee
등록료 enrollment fee
등록면허세 registration and license tax
등록비용 registration costs
등록상표 registered trade-mark
등록세 registration tax
등록인 registrant
등식 equation
디로이트투쉬토마츠 회계법인 Deloitte & Touche Tohmatsu
디플레이션(통화수축, 물가하락) deflation
라인권한 line authority
라인부문 line department
란(欄) column
레버리지 리스 leveraged leases
렌탈보증금 rental deposits provided
렌탈수입 rental revenues
렌탈자산 rental assets
렌탈자산보험료 insurance premium for rental assets
렌탈자산상각비 depreciation expenses on rental assets
렌탈자산처분손실 loss on disposition of rental assets
렌탈자산처분이익 gains on disposition of rental assets
로비활동비용 lobbying expenditures
로얄티 royalty expenses
리베이트 rebate
리스 lease
임차개량자산 leasehold improvements
임차개량자산상각비 depreciation expenses on leasehold improvements
리스개설비 initial direct costs
리스계약미수금 lease contracts receivable
리스계약채무 lease commitments
리스기간 lease term
리스료 lease expenses
리스료수입 lease revenues
리스보증금 leasehold deposits provided
리스부채 lease liability
리스산업 leasing industry
리스수익 lease revenue
리스실행일 inception of the lease
리스의 자본화 capitalization of lease
리스의 자본화 capitalizing lease
리스자산 leased assets
리스자산 감가상각비 depreciation on leased property
리스자산 매매익 gains on sale of leased assets
리스자산보험료 insurance premium for leased assets
리스자산 외환차손 flx loss on leased assets
리스자산 처분손실 loss on disposal of leased assets
리스자산처분손실충당금 allowance for disposition
리스자산처분손실충당금 losses on disposal of leased assets
리스자산처분손실충당금환입 reversal of loss on disposal of leased assets
리스자산 처분익차감 gain on disposal of leased assets
리스자산간 대체 transfer between leases
리스자산처분이익 gain on deposition of leased property
리스자산처분이익 gains on disposition of leased assets
리스집행료 executory cost of lease
리스채권이자 interest on lease payment receivables
리스회계 accounting for leases
리스회계 leases accounting
리스회계처리준칙 accounting standards for lease industry
마감 closing
마감년도 closed years
마감된 과세연도 closed taxable year
마감분개 closing entry
마감일 closing date
마감하다 close out
마감한 계정 closed account
마감후 분개 post-closing entry
마감후 시산표 closing trial balance
마감후 시산표 post-closing trial balance
마권세(馬券稅) horse race tax
마모 wear and tear
만기 maturity
만기 due date
만기도래 expiration
만기도래 mature
만기도래금액 maturity amount
만기이율 yield to maturity
만기일 date of maturity
만기일 due date
만기일 maturity date
만기일 가치 maturity value
만기전 배서(滿期前 背書) endorsement before due
만기지불 amount due
만기채권의 이자부 due coupon of bond
만기환급금 refunds on maturity
만료통지 (계약등의) termination notice
말소 deletion
매가(賣價) selling price
매가재고 selling price inventory
매가환원법 retail inventory method
매가환원법 retail method
매가환원법 retail method of inventories
매가환원법 selling price method
매각가치 salable value
매각가치 sales value
매각손실 loss on sale
매각을 제의하다 offer for sale
매각후 임차 leaseback
매년 annually
매도유가증권 securities sold
매도외국환 foreign bills sold
매도외국환 foreign currency bills sold
매도환 drafts sold
매도환(매도외국환) bills sold
매립공사 reclamation work
매립비 reclamation expenses
매립지 reclaimed land
매립지 공채 reclamation bond
매매계산 명세서 trading statement
매매계산서 purchase and sale statement
매매계약선수금 advance collection on sale contracts
매매계정 trading account
매매보고서 bought and sold note
매매손익계정 trading profit and loss account
매매수수료 trading commissions
매매조건 conditions of sale
매매조건 terms of sale
매몰원가 sunk cost
매상금액 sales proceeds
매상세 sales tax
매수 "buying off (over, up)"
매수법 purchase concept
매수법 purchase method
매수설 purchase theory
매수하다 buy out
매수호가(呼價) take over bid
매월지급액 monthly payment
매입 bought
매입 buying in
매입 purchase
매입가격 buying price
매입가격 intake value
매입가격 purchase price
매입계약 purchase contract
매입계정 account of purchase
매입계정 purchase account
매입기록 purchase record
매입대금채무 purchase-money obligation
매입대체 replacement by purchase
매입부품 purchased parts
매입비용 purchasing expenses
매입부가가치세 input VAT
모의세무조사 Tax due diligence audit
매입상품액 amount of goods purchased
매입상환 purchasing redemption
매입상환 redemption by purchase
매입선급금 advance for purchase
매입선급금 deposit paid to trade creditor
매입세액 input tax
매입세액 공제 input tax deduction
매입송장 purchase invoice
매입수수료 buying commission
매입수수료 purchase commission
매입수수료 purchase fees
매입어음 bills bought in won
매입액 amount of purchase
매입액 purchase amount
매입액 purchase money
매입약정 purchase commitment
매입약정 purchases commitment
매입어음할인료 discount on bills bought
매입에누리 discounts on purchases
매입에누리와 환출 purchase allowance and returns
매입영업권 purchased goodwill
매입예산 purchase budget
매입외국환 foreign bills purchased
매입외국환 foreign currency bills bought
매입외국환계정 foreign bills bought account
매입외환 foreign-currency bills bought
매입외환 bills bought in foreign currency
매입운임 freight
매입운임 및 기타비용 freight and other expenses
매입원가 purchase cost
매입원가 cost of goods purchased
매입원가 cost of purchase
매입원가 purchasing cost
매입원가차감법 reduction in purchase price approach
매입은행 negotiating bank
매입의무 purchase-money obligation
매입자용 세금계산서 purchasers invoices
매입장 purchase journal
매입재료 materials purchased
매입전표 purchase slip
매입지시서 purchase order
매입채무 trade payables (debts)
매입처 trade creditors
매입처원장 accounts payable ledger
매입처원장 purchase ledger
매입처원장 purchaser's ledger
매입할인 cash discount on purchases
매입할인 discount earned
매입할인 purchase allowance
매입할인 purchase discount
매입할인 purchase rebate
매입할인계정 purchase allowance a/c
매입환출 purchase returns
매입환출 returned purchases
매입환출 및 에누리계정 purchase return and allowance account
매입환출장 purchase return book
매장 outlet
매장량기준인식법 reserve recognition accounting
매출(액) sales (amount)
매출가격차이 sales price variance
매출가능원가 cots of goods available for sale
매출가액견적 estimate of sales
매출계정 account sales
매출계정 sales account
매출공제항목 sales deductions
매출과 대금회수활동(주기) sales and collection cycle
매출기록 sales record
매출량 sales volume
매출배합차이 sales mix variance
매출비율법 percentage of sales method
매출상품비율 sales merchandise ratio
매출세액(부가가치세) VAT
매출송장 sales invoice
매출수량차이 sales quantity variance
매출수량차이 sales volume variance
매출수수료 selling commission
매출수익 revenue from sales
매출어음 bills sold
매출순이익률 net profit rate to sales
매출순익 net profit on sales
매출액 amount of proceeds
매출액 amount of sales
매출액 amount of takings
매출액 proceeds of sales
매출액 sales amount
매출액 sales proceeds
매출액 turnover
매출액 volume of sales
매출액 대 영업외이익비율 ratio of non-operating profit to sales
매출액 대 판매비비율·일반관리비ratio of selling and administrative expenses to sales
매출액 및 기타영업수익 sales and other operating revenue
매출액 순이익률 net income to net sales ratio
매출액 순이익률 rate of net profit to sales
매출액 이익률 profit-to-net-sales ratio
매출액순이익률 net profit to sales ratio
매출액에서 변동비를 차감한 잔액 marginal balance
매출액이익률 ratio of net profit to sales
매출액차감항목 items deducted from sales
매출에누리 sales allowance
매출에누리 및 매출환입을 차감한 순매출 " sales less returns, allowances and discounts"
매출예산 sales budget(s)
매출운임 selling freight
매출원가 cost of goods sold
매출원가 cost of sales
매출원가 및 영업비 purchase and operating expenses
매출원가예산 cost-of-goods-sold budget
매출원가율 ratio of cost of sales
매출원가율 sales cost ratio
매출원장 sales ledger
매출이익 gain of sales
매출이익 profit on sales
매출이익률 return on sales
매출이익률 sales profit rate
매출이익률 sales profit ratio
매출이익예산 sales profit budget
매출장 sales book
매출장 sales journal
매출장려금 sales incentives
매출전표 sales slip
매출전표 sales ticket
매출증가 increase of sales
매출직후 매입방식 (주식) wash sale
매출차이 sales variance
매출채권 sales credit
매출채권 trade claim
매출채권 trade receivables
매출채권 회전율 accounts receivable turnover
매출처 trade debtors
매출처계정 customer's account
매출처계정 대변잔고 credit balances in customer's account
매출처계정 대변잔고 customer's account-credit balance
매출처원장 account receivable ledger
매출처원장 customer's ledger
매출총손실 gross loss on sales
매출총액 gross sales
매출총이익 gross margin
매출총이익 gross profit
매출총이익 gross profit margin
매출총이익 gross profit on sales
매출총이익률 gross margin ratio
매출총이익률 gross profit net sales ratio
매출총이익률법 gross margin method
매출할당 sales quota
매출할인 cash discount on sales
매출할인 rebate on sales
매출할인 sales discount
매출할인충당금 allowance for discount available
매출할인충당금 reserve for rebates of sales
매출환입 allowances and discounts
매출환입 returned sales
매출환입 sales returns
매출환입과 에누리 sales returns and allowance
매출환입장 sales return book
면세 duty exemption
면세 유가증권 non-taxable securities
면세되는 tax-exempt
면세소득 tax free income
면세소득 관련 경비 expenses related to tax-exempt income
면세수입품 duty-free imports
면세자격상실 exempt status lost
면세점 zero bracket amount
면세투자 tax free investment
면세품 free article
면세품 free goods
면세품 non-assessable goods
면세품 non-dutiable goods
면제규정 safe harbor haven rule
면책 privilege
면책사항의 삭제 deletion of exclusion
면책위험 risk excluded
면책조항 escape clause
면책조항 negligence clause
면허 license
면허공인회계사 licensed public accountant
면허세 license tax
명목가격 nominal price
명목가액 nominal value
명목가치-현행원가 current cost/ nominal dollar
명목거래 nominal transaction
명목계정 nominal account
명목상의 nominal
명목세율 nominal tax rate
명목이익 nominal income
명목이익 nominal profit
명목이자율 nominal interest rate
명목이자율 nominal rate of interest
명목임금 nominal wage
명목자본 nominal capital
명목자산 nominal assets
명목화폐자본유지 maintenance of nominal dollar capital
명세계정 detailed account
명세계정 item of accounts
명세표(부표) detail account
명세표(부표) exhibit
명세표(부표) schedule
명시적 자본비용 explicit cost of capital
명의 등록비용 title registration fees
며의개서(주식) transfer of stocks
명의개서료 transfer commission
명의상의 주주 (표면상의 주주) owner of record
명의자 과세 taxation on nominal taxpayer
모의실험 simulation
모집권유비(보험) solicitation expenses
모집단 population
모집수당(보험) allowance for solicitation
모험기업 venture business
모험자본 venture capital
모형설정 model building
모회사 parent company
목적변수 object variable
목적세 earmarked tax
목적세 object tax
목적적립금 appropriation surplus
목적적합성 relevance
목표 goals
목표가격 target price
목표배당률 target payout ratio
목표순이익 target net profits
목표에 의한 관리 Management By Objectives (MBO)
목표영업이익 target operating income
목표원가 target cost
목표원가계산 target costing
무결점 zero defect
무고장선화증권 clean bill of lading
무관세지역 duty-free zone
무기명 채권 bearer debenture
무기명사채 bearer bond
무기명사채 non-registered bond
무기명수표 bearer check
무기명수표 check payable to the bearer
무기명예탁금증서 Bearer Depositary Receipts (BDR)
무기명주식 bearer stock
무기명채권 payable to bearer
무납부 failure to pay tax
무담보 부채 unsecured debt
무담보 부채 unsecured liability
무담보계정 unsecured account
무담보사채 unsecured bonds
무디스사(국제적인 신용평가 및 기업정보회사명) "Moody's investors service, Inc."
무보증잔존가액 unwarranted residual value
무보증잔존가치 unwarranted residual value
무상감자 reduction of capital stock without any refund
무상교부 no paid allotment
무상양도 transfer without consideration
무상주 bonus stock
무상증자 increase of capital stock without consideration
무수익자산 non-performing asset
무세품 non-assessable goods
무세품 non-dutiable goods
무신고 가산세 addition to tax for failure to file return
무신고 가산세 failure-to-file penalty
무신고 가산세 penalties on non-filing
무신고 가산세 penalties on non-filing taxpayers
무신고소득 unreported income
무액면주 no par (value) stock
무액면주 non-par stock
무액면주 non-par-value stock
무액면주 no-par value stock
무액면주 shares of no par value
무액면주 stock without par value
무액면주식 no par stock
무액면주식의 표시가 stated value of no par stock
무역거래법 Foreign Trade Transaction Law
무역금융 trade financing
무역수지 trade balance
무역수지의 흑자 trade surplus
무역어음 trade bills
무역외거래 invisible trade
무역조건 international trade terms
무위험이자율 risk free rate
무위험이자율 risk free rate of interest
무의결권주 non-voting stock
무이자 대여금 interest free loans
무이자부 non-interest-bearing
무이자부 interest free
무이자부어음 noninterest-bearing note
무이자채권할인료 interest free note of discount on non-interest bearing debentures
무작위추출 random sampling
무재고생산 Just In Time (JIT) production
무조건 채무 unconditional debt
무조건매매 absolute sales
무준비 발행권 fiduciary notes
무체재산 intangible assets
무한책임 unlimited liability
무한책임사원 partner with unlimited liability
무형감가상각 intangible depreciable assets
무형고정자산 intangible depreciable property
무형고정자산 intangible fixed asset
무형동산 intangible movable property
무형자본 intangible capital
무형자산 intangible assets
무형자산 intangible property
무형자산 intangibles
무형자산 invisible assets
무형자산상각 amortization on intangible assets
무형자산감액손실 impairment losses on intangible assets
무형자산감액손실환입 reversal of impairment losses on intangible assets
무형자산상각비 amortization expenses on intangible assets
무형자산처분손실 losses on disposition of intangible assets
무형자산처분이익 gains on disposition of intangible assets
무환수입 import without foreign exchange
무환수입 no-draft import
무환수출 export without foreign exchange
무환수출 no-draft export
무효수표 canceled check
묶음원가계산 batch costing
묶음처리방식 batch processing
묶음통제 batch control
문턱률 hurdle rate
문화관광부 Ministry of Culture and Tourism
물가변동회계 inflation accounting
물가변동회계 price-level-adjusted accounting
물가상승 "price rise, price increase"
물가수당 allowance for price increase
물가수준변동재무제표 price level effects financial statements
물가안정 price stability
물가지수 index number of prices
물가평형관세 price stabilization duties
물납세 levy in kind
물납세 tax in kind
물량관리 physical control
물량관리 inventory control
물량차이 physical variance
물량흐름 physical flow of inventories
물류(物流) physical distribution
물류비 distribution cost
물류비 physical distribution costs
물리적 감가 physical depreciation
물리적 감모 physical wear and tear
물리적 견제조직 physical check system
물리적 내용년수 physical life
물리적 안전(보안)통제 physical security controls
물리적 측정법 physical measure method
물리적 확인 physical examination
물세 impersonal tax
물세 tax on goods and possessions
물적과세 impersonal taxation
물적금융 physical financing
물적증거 physical evidence
물품 articles
인력송출 hiring-out
물품세 commodity excise
물품세 commodity tax
물품세 excise tax
물품유용 misappropriation of goods
물적분할 drop down
물품인도지시서 delivery order
물품인도후결제 payment on delivery
미가동 자본 unproductive capital
미감사재무제표 unaudited financial statements
미감사정보 unaudited information
미결산 open
미결산 unbalanced
미결산경비(비용) unclassified expenses
미결산계정 suspense account
미결산계정 unbalanced account
미결산계정대변 suspended accounts-credits
미결산계정차변 suspended accounts-debits
미결산보험금 insurance claims unsettled
미결산수취채권 receivables in suspense
미결산원장 open ledger
미결산장부 unbalanced book
미결의 outstanding
미결재환대 deferred loss from foreign exchange
미결재환차 deferred gain from foreign exchange
미결제계정 unsettled account
미결제보험금 insurance unsettled
미결제수표 outstanding checks
미경과 unearned
미경과 unexpired
미경과 광고료 advertising unexpired
미경과 사채할인료 unamortized discount on interest bearing debentures
미경과 이자 unexpired interest
미경과보험료 unearned premium
미경과보험료 unexpired insurance
미경과보험료 unexpired insurance premium
미경과보험료적립금 unearned premium reserve
미경과이자 discount on notes payable
미경과비용 expenses paid in advance
미경과비용 unexpired expense
미경과원가 unexpired cost
미경과이익 unearned income
미경과이자 unearned interest
미경과할인료 unearned discount
미교부주식배당금 unissued stock dividends
미교부주식배당금 stock dividends distributable
미국 국세청 IRS (Internal Revenue Service)
미국 연방예금보험공사 Federal Deposit Insurance Corporation
미국경영자협회 American Management Association (AMA)
미국공인회계사회 American Institute of Certified Public Accountants (AICPA)
미국공인회계사회발행 월간지명 Journal of Accountancy
미국관리 및 예산국 Office of Management and Budget (OMB)
미국상품금융공사 Commodity Credit Corporation
미국생산관리국 Office of Production Management (OPM)
미국예탁증권 American Depositary Receipts (ADR)
미국원가회계사협회 National Association of Cost Accountants (NACA)
미국의 가격통제국 Office of Price Operation
미국의 대표적인 단기금리 FF rate(federal fund rate)
미국정부회계심의회 National Council on Government Accounting (NCGA)
미국조세협회 National Tax Association
미국주제(州際)상무위원회 Interstate Commerce Commission (ICC)
미국증권거래소 American Stock Exchange (ASE)
미국증권거래위원회 US Securities & Exchange Commission
미국증권거래위원회 회계통첩 Accounting Series Releases (ASR) of the Securities and Exchange Commission (SEC)
미국증권업협회 National Association of Securities Dealers (NASD)
미국콘트롤러협회 Controller's Institute of America (CIA)
미국회계검사원(감사원) General Accounting Office (GAO)
미국회계사협회 American Institute of Accountants (AIA)
미국회계인협회 National Association of Accountants (NAA)
미국회계학회 American Accounting Association (AAA)
미국회계학회지명(誌名) Accounting Review (AR)
미기입예금 deposit in transit
미기입장부 black book
미납 non-payment
미납계정 overdue account
미납세액에 대한 이자 interest on unpaid tax
미납입자본금 capital stock unpaid
미납잔액 unpaid balance
미달계정 transit account
미달배부된 under-absorbed
미달손익 unremitted profit and loss
미달이익 충당금 reserve for unremitted profit
미달이익충당금전입 transfer to reserve for unremitted profit
미달이익충당금환입 reversal of reserve for unremitted profit
미달항목 item in transit
미달현금 cash in transit
미등록 자산 unregistered properties
미래가치(未來價値) future value
미래경제적 효익 future economic benefit
미래용역잠재력 future service potentials
미래원가 future cost
미래의 세금혜택 future tax benefit
미래인도 약정판매 sales contracted for future delivery
미래인도 조건부 매출 sell for future delivery
미래현금흐름 future cashflow
미래현금흐름의 현가 present value of future cash flow
미래회계 forward accounting
미발행자본(금) capital stock unissued
미발행자본(금) unissued capital
미발행자본(금) unissued capital stock
미발행주식 unissued stock
미배당 기업이윤 undistributed corporation profits
미배당 순이익 undistributed net income
미보증 잔존가치 unguaranteed residual value
미분류 계정 undividend accounts
미분류 대차대조표 unclassified balance sheet
미분양주택관리비 administrative expenses for unsold house/office
미불계정 unpaid account
미불금 accrued amount payable
미불입자본(금) uncalled capital
미불입자본(금) unpaid capital
미상각 unamortized
미상각 자산 undepreciated assets balance
미상각 자산 net book value of assets
미상각 잔액 net book value
미상각감모자산 undepreciated wasting property
미상각사채발행비 unamortized debenture expenses
미상각사채할인발행차금 unamortized bond discount
미상각사채할인발행차금 unamortized debt discount
미상각사채할인차금 unamortized discount on bonds
미상각사채할인차금 unamortized discount on debentures
미상각사채할인차금 및 사채발행비 unamortized debt discount and expenses
미상각사채할인차금계정 unamortized discount on debentures account
미상각신주발행비 unamortized share-issuing expenses
미상각원가 unamortized cost
미상각자산 non-recovery property
미상각잔고(액) undepreciated balance
미상각잔액법 undepreciated balance method
미상환 만기도래 사채 matured bonds unredeemed
미상환부채 outstanding debt
미상환채권원금 principal payables of matured debentures
미성공사 uncompleted job (works)
미성공사 work in process construction
미소멸원가 unexpired cost
미수가공비(임금) processing account receivable
미수계정합계 total receivables
미수금 accounts due
미수금 amount receivable
미수금 non-trade receivables
미수금 other accounts receivable
미수금 other trade receivables
미수금 uncollected balance
미수금계정 accrued debit account
미수대출이자 accrued interest on loan
미수배당금 dividends receivable
미수보관료 custody fee received
미수보관료 storage accounts receivable
미수보험금 deferred premium
미수보험금 due and deferred premiums
미수보험금 insurance claims
미수보험금 premium in arrears
미수보험금 uncollected premium
미수세 taxes receivable
미수수수료 accrued commission receivable (fees receivable)
미수수수료 commission receivable
미수수수료 uncollected commissions
미수수익 accrued income
미수수익 accrued income receivable
미수수익 accrued revenues
미수수익 uncollected income
미수수익 uncollected revenue
미수액 amount of trade receivable
미수외국환 foreign bills receivable
미수외국환 foreign currency bills receivable
미수은행예금이자 interest receivable on bank deposits
미수이자 accrued interest receivable
미수이자 interest receivable
미수이자 uncollected interest
미수임대료 accrued rent receivable
미수임대료 uncollected rent
미수임대료 uncollected rentals
미수정사항요약 summary of unadjusted differences
미수정차변항목 unadjusted debits
미수추징금 assessments receivable
미수할인료 discount receivable
미시회계 micro accounting
미실현 보유손실 unrealized holding losses
미실현 보유이익 unrealized holding gains
미실현손실 loss not yet recognized
미실현손실 unrealized loss
미실현이익 profit not yet realized
미실현이익 unrealized gains
미실현이익 unrealized gross profits
미실현이익 unrealized profit (income)
미실현증가 unrealized appreciation
미완료거래 incomplete transaction
미완성계약 uncompleted contracts
미완성공사 지출금 cost accrued on construction contract
미완성임대주택 unfinished rental housing
미완성주택 unfinished housing
미완성공사선수금 payments received on uncompleted contracts
미이용 토지세 unused land tax
미이행계약 unexecuted contracts
미정산계정 open account
미주개발은행 Inter-American Development Bank
미지급관세 custom duty payables
미지급 기부금 unpaid donation
미지급 및 받을어음 debtors and bills receivable
미지급 세금 unpaid taxes
미지급 세금계정 tax payable account
미지급 임차료 rent payable
미지급 전표 unpaid voucher
미지급 항목 accrual (accrued) account
미지급 환급금 unpaid returns
미지급계정 account payable account
미지급계정 back account
미지급계정 call account
미지급계정 outstanding account
미지급금 account payable- non trade
미지급금 accounts payable
미지급금 accounts payable-nontrade
미지급금 amount in arrear
미지급금 amount payable
미지급금 debt service
미지급금 non-trade payables
미지급금 payables
미지급금청구서 back bill
미지급급료 accrued payroll
미지급급료 accrued salaries
미지급급료 back salary
미지급급료 deferred compensation
미지급내국환채무 domestic exchange payable
미지급기술료(로얄티) accrued royalty
미지급매출세 sales taxes payable
미지급배당 proposed final ordinary dividends
미지급배당(금) accrued dividend
미지급배당(금) deferred dividend
미지급배당(금) unpaid dividend
미지급배당금 dividend payable
미지급배당금 dividend unclaimed
미지급법인세 accrued corporation tax
미지급보험료 unpaid claims
미지급부가세 value added tax payable
미지급부가세 accrued value added tax
미지급부채 accrued liability
미지급비용 accrued charges
미지급비용 accrued expenses
미지급비용 계정 accrual (accrued) account
미지급상여금 accrued bonus
미지급세금 accrued tax
미지급세금 current taxation
미지급세금 deferred tax credit
미지급세금 tax payable
미지급수수료 accrued commission
미지급액 amount outstanding
미지급액 계산 accrual
미지급외국환 foreign bills payable
미지급외국환 foreign currency bills payable
미지급외국환 inward remittances
미지급의 outstanding
미지급이자 accrued interest
미지급이자 interest payable
미지급이자 interest unpaid
미지급임금 accrued wages
미지급임금 unclaimed wages
미지급임금 unpaid wages due
미지급임금 wage payable
미지급임대료 accrued rental
미지급임차료 accrued rent
미지급임차료 rent payable
미지급잔액 outstanding balance
모회사로 합병 Upstream merger
자회사로 합병 Downstream merger
미지급전표철 unpaid voucher file
미지급제세 other taxes payable
미지급제품보증비 accrued warranty cost
미지급조세 taxes payable
미지급증빙일람표 schedule of unpaid voucher
미지급할부금계정 installment accounts payable
미지불 채무원금 principal payables of matured debentures
미착 기계 machinery in transit
미착 원재료 raw materials in transit
미착 상품 goods in transit
미착 상품 goods not yet delivered
미착 상품 merchandise in transit
미착 상품 merchandise to arrive
미착기자재 materials in transit
미착품 goods to arrive
미착품계정 goods to arrive account
미처리결손금 undisposed deficit
미처리손실 unabsorbed loss
미처분 잉여금 retained earnings-unappropriated
미처분손익 unappropriated profit and loss
미처분유보이익 unappropriated profit
미처분유보이익 unappropriated retained income
미처분유보이익 undistributed profit
미처분이익잉여금 unappropriated retained earning
미처분잉여금 free surplus
미처분잉여금 unappropriated surplus
미해결 open
미이행계약 executory contract
미환입사채발행초과금 unamortized premium on bonds
민간사업 private undertaking
민법 Civil Code
민법 Civil raw
박탈가치 deprival value
반(송)품 goods returned to vendor
반기 half-yearly
반기(의) semi-annual
반기보고서 semi-annual reports
반기손익계산서 interim income statement
반기재무제표 interim financial statements
반기재무제표 검토준칙 working rules for review of semiannual financial statements
반기재무제표준칙 working rules for semiannual financial statements
반대계정 opposite accounts
반대기입 contra entry
반덤핑 관세 anti-dumping duties
반등하다 bounce back
반복감사 repeating audit
반입 carrying in
반입비 carrying-in expenses
반제(返濟) refinance
반제품 goods partly processed
반제품 half-finished goods (parts)
반제품 half-stuff
반제품 intermediate goods
반제품 part finished goods
반제품 part finished product
반제품 partially finished goods
반제품 partly finished goods
반제품 semi-finished products (goods)
반제품 semi-manufactured goods
반제품매출액 sales-semi-finished goods
반제품매출원가 cost of semi-finished goods sold
반제품원장 par finished product ledger
반제품원장 partially finished goods ledger
반출과세 (소비세) taxation on shipment
반품 returned goods
반품 returned goods unsold
반품 returned merchandise
반품 차손비 losses on sales returns
반품율 rate of returned goods unsold
반품율 ratio of returned unsold goods
반품조정충당금 reserve for returned goods unsold
반환 repayment
반환 청구소송 (기납부 세금) suit to recover tax
반희석화증권 anti-dilutive securities
반희석효과 anti-dilution effect
받을계정 receivable accounts
받을어음 acceptance receivable
받을어음 bills receivable (B/R)
받을어음 notes and bills receivable
받을어음 notes receivable
받을어음 notes receivable-trade
받을어음 trade notes receivables
받을어음 및 외상매출금 notes and accounts receivable
받을어음기입장 bill receivable book
받을어음기입장 notes receivable book
받을어음기입장 notes receivable register
받을어음배서후반제(背書後返濟) notes receivable endorsed per contra
받을어음분개장 notes receivable journal
발견기준 discovery basis
발기인 incorporator
발기인주 promoter's stock
발생 accrual
발생 origination
발생기준법 accrual basis method
발생된 accrued
발생된 감가누계액 accrued depreciation
발생비용 accrual expense
발생비용 incurred expenses
발생순서의 기록 chronological record
발생주의 accrual basis
발생주의 accrued basis
발생주의 회계원칙 accrual accounting principle
발생주의(방법) accrual method
발생주의원칙 accrual principle
발생주의회계 accrual accounting
발생주의회계 accrual basis accounting
발생하다 accrue
발생한 이자 interest incurred
발송부 shipping department
발송비 shipping expense
발송운임 freight-out (outward)
발전초기단계 산업 infant industries
발췌감사 test audit
발행가격 issue price (value)
발행가격 issue value
발행공고일(채권) announcement day
발행된 자본금 capital stock issued
발행된 자본금 issued share capital
발행된 주식 issued shares
발행된 주식 issued stock
발행된 주식자본금 issue capital (stock)
발행법인 issuing corporation
발행세 issue tax
발행어음 notes payable
발행자본금 capital stock outstanding
발행잔액 (주식) outstanding issue
발행주식수 number of shares (stock) issued
발행지분설(이론) issue equity theory
발행하다 issue
방계회사 offshoot
방정식방법 equation method
방화비 fire protection expense
방화비 계정 fire protection expense a/c
배달비 delivery expense
배달시현금회수판매 collection delivery sales
배달주기 delivery cycle time
배달현금판매 cash on delivery sales
배당 dividend
배당소득공제 deduction for dividend
배당소득공제 deduction
배당가능소득 distributable income
배당가능이익 income available for dividends
배당가능이익 profit available for dividend
배당가능잉여금 appropriatable retained earning
배당가능잉여금 surplus available for dividends 22
배당가능한도액 amount available for dividends
배당거치주(据置株) deferred stock (share)
배당금비용 policyholder dividends
배당금수익 dividends income
배당계정 dividend account
배당공제 dividends credit
배당락 ex-dividend
배당률 dividend rate
배당률 payout ratio
배당률 rate of dividend
배당부(配當附) cum dividend
배당선언일 declaration date
배당성향 dividend propensity
배당세액 공제 tax credit for dividend
배당소득 공제법 dividend-paid deduction method
배당소득공제 dividend income deduction
배당소득공제 dividends received deduction
배당소득의 귀속자 beneficiary of dividend income
배당수익률 dividend yield ratio
배당수입 receipt of dividends
배당우선주 dividend preferred stock
배당의 평준화 equalizing dividend
배당의제(擬制) bogus dividends
배당의제(擬制) unearned dividend
배당이익 income gain
배당적립금 reserve for dividends
배당정책 dividend policy
배당주 dividends stock
배당준비금 dividend reserve
배당지급률 dividend payout (ratio)
배당지불증서 dividend warrant
배당참여 participating dividend
배당평균 적립금 dividend equalization fund
배당평균 적립금 dividend equalization reserve
배당평균 적립금 reserve for dividend equalization
배당평균 적립금 reserve(s) for equalizing dividends
배당평균 적립금 retained earnings for equalizing dividends
배부 absorption
배부 apportionment
배부(분) allocation
배부계정 absorption account
배부기준 allocation (application) base
배부기준 distribution basis
배부된 applied
배부된 간접비 absorbed burden
배부된 공장간접비 apportioned factory overhead expense
배부된 원가 applied cost
배부부족액 under-absorbed balances
배부부족원가 under-absorbed costs
배부비용 distributive cost
배부세 apportioned tax
배부원가 absorbed cost
배부율 distribution ratio
배부제조간접비 applied overhead
배부초과 간접비액 over-absorbed overhead or overhead cost
배부초과간접비 over-absorbed overheads
배부초과원가 over-absorbed costs
배부초과임금 over-absorbed labor cost
배부초과잔액 over-absorbed balances
배부초과재료비 over-absorbed material cost
배부하다 absorb
배부하다 apportion
배분 distribution
배분(양도)하다 assign
배분율 distribution rate
배서 backing
배서 endorsement
배서 indorsement
배서(背書)어음 endorsed note (bill)
배서(背書)어음 indorsed note (bill)
배서(背書)어음 notes and bills endorsed
배서금지어음 non-negotiable endorsement
배서양도하다 endorse over
배서어음 note endorsed
배서어음수취계정 endorsed note receivable account
배서어음의 양도 transfer of endorsed note
배서에 의해 지불 또는 할인된 어음 notes thus discounted or transferred by endorsement
배서의무 contingent liability on bill endorsed
배서의무계정 endorsed note payable account
배서인 endorser
배서정지(어음) prohibition of indorsement
배서하다 back
배서하다 endorse
배석국세심판관 associate tax judge
배심제도 jury system
배열 arrangement
배우자공제 "spouse allowance (deduction, exemption)"
백분율 대차대조표 common-size balance sheet
백분율 손익계산서 common-size income statement
백분율 재무제표 common-size financial statements
백분율법 percentage method
백지배서 blank endorsement
백지수표 blank check
백지식 이서 endorsement in blank
백지인수 blank acceptance
번호나 부호의 부여(코딩) coding
벌과금 penalty and fine
벌금 penalty
벌금의 부과 imposition of penalty
벌채비 lumbering expenses
범위검증 range check
범위문단 scope section (paragraph)
범주에 해당하다 fall under(within)
범칙금 penalties for violations
법규 code
법규재량 controlled discretion
법령 statute
법령상의 충당금 reserve under the laws and ordinances
법률·회계 수수료 legal and accounting fees
법률고문 legal advisor
법률상담 legal aid service
법률자문비 fee for legal advice
법무부 Ministry of Justice
법원결정 judical decision
법인 firm
법인 incorporation
법인 judicial person
법인 실재설 real entity theory of corporation
법인(소득)세 corporate income tax
법인격 없는 단체 organization without juridical personality
unincorporated body
법인격 없는 사단 또는 재단 non-corporate associations and foundations
법인격 없는 사단 또는 재단 association or foundation without juridical personality
법인권 corporate right
법인기업 business corporation
법인설립 establishment of corporation
법인세 corporate income tax
법인세 corporation tax
법인세 income tax (expenses)
법인세 profit tax
법인세 공제 corporation tax credit
법인세법 기본통칙 Basic Guidelines of the Corporate Income Tax Law
법인세 등 taxes on income
법인세 신고서 corporate tax return
법인세 이연 corporation tax deferral
법인세가지급금 suspense payment of corporation tax
법인세계획 planning income taxes
법인세등추납액 additional income taxes for prior periods
법인세등환급액 refund of prior year's income taxes
법인세법 corporate income tax law
법인세비용차감전순손익 income (loss) before income tax expense
법인세삭감 reduction for corporate income taxes
법인세의 공제 credit against corporation tax
법인세의 기간내 배분 intra-period tax allocation
법인세차감전이익 income before income taxes
법인세추징금 corporation tax paid in addition
법인세충당금 reserve for corporation tax
법인세환급액 income tax refunds
법인실재설 real existence theory
법인의제설 fictional theory
법인의제설 fictional theory of corporation
법인의제설 integrationist view on legal person
법인이득세 corporation profit tax
법인주민세 corporate inhabitant tax
법인총소득 gross income of corporation
법적 statutory
법적실체 legal entity
법적절차 judical process
법적책임 legal liability
법전화 codification
법정 이자율 statutory interest rates
법정감가상각 statutory depreciation
법정감사 statutory audit
법정관리 count receivership
법정급부 legal benefit
법정내용년수 legal useful life
법정복리비 legal welfare expense
법정상각 statutory depreciation
법정상속분 legal portion of legacy
법정세율 legal tax rate
법정세율 statutory tariff
법정신탁 constructive trust
법정이익준비금 legal reserve
법정이자 legal interest
법정이자율 statutory rate of interest
법정잉여금 legal surplus
법정자본(금) legal capital
법정자본의 형식적 감자(減資) formal reduction of the legal capital
법정자본잉여금 legal capital surplus
법정자본준비금 legal capital reserve
법정재고평가법 legal valuation method of inventory
법정준비금 legal reserve
법정준비금 statutory reserve
법정책임 legal obligation
법정평가방법 statutory evaluation method
변경 alterations
변동 variation
변동간접비 variable overhead
변동금리부채권 floating rate note
변동률 rate of variability
변동비 variable charge
변동비 variable costs
변동비 variable expenses
변동비율 variable-cost ratio
변동예산 flexible (variable) budget
변동예산 variable budget
변동예산차이 flexible-budget variance
변동원가 variance cost
변동원가계산 variable costing
변동원가율 variable cost ratio
변동이익 variable profit
변동자본 variable capital
변동제조간접비차이 variable factory overhead variances
변동제조간접원가 variable overhead
변동제조간접원가 능률차이 variable overhead efficiency
변동제조간접원가 능률차이 variable overhead efficiency variances
변동제조간접원가 소비차이 variable overhead spending
변동제조간접원가 소비차이 variable overhead spending variances
변동환율 floating exchange rate
변량표본추출 variable sampling
변리사 patent attorney(lawyers)
변제요구 가능한 채무 callable obligations
변제하다 refund
변호사 비용 attorney's fees (legal fees)
변호사 비용 legal fees
별거수당 separation allowance
별단(別段) 예금 special deposit
별단(別段) 예금 temporary deposit
별단예금이자 interest on miscellaneous deposits
별도계정 separate account
별도계정 separate bill
별도의 서식 separate form
별도적립금 general reserve
별도적립금 special reserve
별도적립금 special reserve fund
별도적립금 unconditional reserve
별도지출 special outlay
별도청구서 separate bill
병가 sick leave
병기법 check off method
병역휴가 military leave
병행모의처리 parallel simulation
병행처리법 parallel operation
병행통제시사 concurrent tests of controls
보건복지부 Ministry of Health and Welfare
보고(양)식 reducing balance form
보고(양)식 report form
보고(양)식 running form
보고식 대차대조표 report form of balance sheet
보고식 재무제표 report form financial statements
보고실체의 변경 change in reporting entity
보고원칙 reporting principle
보고주체 reporting entity
보고통화 reporting currency
보고하다 account for
보고하여야 할 부분정보 reportable segment information
보관 custody
보관료 charges for custody
보관료 custody expenses
보관료 custody fee
보관료 storage (cost)
보관료 storage expenses
보관료 warehousing expenses
보관료 custody charges
보관료수입 storage received
보관비 inventory carrying cost
보관비 stores expenses
보관비 warehouse expenses
보관비 warehouse rent
보관비 warehousing and carrying charges
보관용 for your records
보관유가증권 securities deposited from others
보관유가증권 securities in custody
보관의무 (장부등의) retention requirements
보관자(장소) depositary
보관품 article in custody
보복관세 retaliatory duties
보복관세 retaliatory tariff
보상 compensation
보상금 indemnification
보상받은 경비 reimbursed expenses
보상비용 compensation expenses
보상융자제도 compensatory financing
보상적 주식구입선택권 compensatory stock option
보상제도 compensation plans (scheme)
보상제도 reward system
보상청구 reimbursement claim
보세 장치장 bonded storage
보세공장 bonded manufacturing warehouse
보세구역 bonded area
보세기간 bond period
보세임가공업 bonded processing service business
보세입고료 bond fee
보세제도 in bond system
보세화물 bonded goods
보수 compensation
보수(報酬) consideration
보수(報酬) remuneration
보수변수 pay-off variable
보수비 cost of repairing the defect
보수주의 개념 concept of conservatism
보수주의 원칙 principle of conservatism
보수주의(保守主義) conservatism
보수지시서 repair order
보안림 reserved forest
보완통제 compensating control
보유가치 retain value
보유기간 holding period
보유기간 length of time held
보유기간 period held
보유손익 holding gains and losses
보유액 amount in hand
보유이득 holding gain
보유잔액 balance in hand
보유전 미실현손실 unrealized preholding loss
보유하고 있는 자기주식(보통주) common stock held in treasury stock
보전규정 protective provisions
보전담보 preservative security
보정예산 supplementary budget
보조(금) subvention
보조공채 aid bond
보조금 bounty
보조금 grant in aid
보조금계정 subsidy account
보조금의 반제 settlement of subsidy
보조기입장 subsidiary journal
보조기입장 subsidiary register
보조부 auxiliary book
보조부 subledger
보조부 subsidiary books
보조부문 auxiliary department
보조부문 service department
보조부문 service division
보조부문비 auxiliary department expenses
보조부문비 service department charge
보조부문비 service departmental cost
보조부문비배부차이 subsidiary department allocated cost variance
보조원장 auxiliary ledger
보유기간 subordinate ledger
보조자본 auxiliary capital
보조재료 subsidiary material
보조재료비 subsidiary material cost
보증 warranty
보증금 guaranty money
보증금 deposit received (deposits provided)
보증금 earnest money
보증금 foregift
보증금 key money
보증금 lease deposits
보증금과 권리금 security deposits and intangibles
보증금청구 claim for guarantee
보증료 fees on guarantee
보증료 guarantee fees
보증부계정 secured account
보증부사채 guaranteed bond
보증비용인식법 expense warranty treatment
보증사채 secured bond
보증수익인식법 sales warranty treatment
보증수취계정 security on accounts receivable
보증수표 certified check
보증신용장 stand-by credit
보증용채무 borrower's liabilities on account of guaranty
보증이익 무인식법 expense warranty method
보증인 guarantors
보증장 letter of guarantee (L/G)
보증차입 유가증권 securities deposited in lien of guaranty money
보증채무 cautionary obligation
보증채무 customer's liabilities on guaranties
보증채무 guarantee of securities of other issuers
보증채무 liabilities on guaranties
보증채무 liability for guarantee
보증채무 surety obligation
보충적 설명사항 supplementary explanation
보충적 손익자료 supplementary profit and loss information
보충적 의견서 supplementary statement
보충적 정보 supplementary information
보충적(補充的)원가 supplementary cost
보충절차 supplementary proceedings
보통감가상각 ordinary depreciation
보통분개장 general journal
보통분개장 journal proper
보통분개장 ordinary journal
보통분개장 proper journal
보통사채 straight bond
보통신용장 open credit
보통예금 demand deposit (deposits on demand)
보통예금 ordinary deposit
보통예금 passbook accounts
보통예금이자 interest on ordinary deposits
보통예금이자 interest on deposits on demand
보통예치금 deposits on demand
보통주 ordinary shares
보통주 1주당금액 per share of common stock
보통주배당 dividend on common stock
보통주식 common stock (share)
보통주식등가물 common stock equivalents
보통주식배당금 common stock dividend
보통주의 자본 코스트 cost of common stock
보통주주지분 이익률 return on common stockholder's equity
보통횡선수표 general crossed check
보험 insurance
보험가액 insurable value
보험가액 insured value
보험가입액 insured amount
보험계약자 policy holder
보험금 insurance benefits
보험금비용 daims paid
보험금액 insurance amount
보험금차손 loss on insurance claim
보험금환입 refund of claims paid
보험기간 duration of insurance
보험대리점 insurance agent
보험료 insurance expenses
보험료 insurance premium
보험료 공제 deduction for insurance premium
보험료 공제 insurance premium deduction
보험료·운임포함원가 "Cost, Insurance and Freight (C.I.F)"
보험료세 premium taxes
보험료수익 premium revenues
보험료율 insurance rate
보험미수금 insurance receivables
보험미지급금 benefits payable
보험미지급금 insurance claims payables
보험수리계산방법 actuarial calculations
보험수리상의 손익 actuarial gains and losses
보험수리원가법 actuarial cost method
보험업회계처리준칙 accounting standards for securities insurance industry
보험약관 insurance clauses
보험약관대출금 polizy loans
보험중개인 insurance broker
보험증권 insurance policy
보험증권 policy of insurance
보험증권의 액면금액 face amount of policy
보험차익 gain on insurance claim
보험차익 profit accruing from insurance
보험차익 gains on insurance settlements
보험회계 insurance accounting
보험회사 재무제표 financial statements of insurance company
보호 custody
보호관세 protective duties
보호관세 protective tariff
보호무역주의 protectionism
보호무역주의 trade protectionism
복구비 rehabilitation expense
복리 compound interest
복리 compounded interest rate
복리(감가)상각법 compound interest depreciation method
복리법 compound interest method
복리사채 compounding interest bonds
복리상각법 compound interest method
복리시설 부담금 contribution to welfare facilities
복리증가율 accumulation factor
복리현가 present value discounted at compound interest
복리후생 fringe benefits
복리후생 welfare facilities
복리후생부문 welfare department
복리후생비 welfare expenses
복리후생비 employee benefits
복사식 현금매출전표 duplicate cash-sales slip
복수세율 multiple tax rate
복수예산 multiple budget
복수예산(제도) plural budget
복수환율제 multiple exchange rate system
복식기장 double entry
복식기장법 bookkeeping by Italian method
복식대차대조표 double account form balance sheet
복식부기 bookkeeping by double entry
복식부기 double entry bookkeeping
복식부기의 원칙 principle of double-entry bookkeeping
복식회계제도 double entry account system
복원표본추출 replacement sampling
복지 연금 welfare pension
복지기금 welfare fund
복합가격 integrated prices
복합거래 compound transaction
복합기업 conglomerate
복합기업재무제표 conglomerate financial statement
복합분개(기입) compound entry
복합분개(기입) compound journal entry
복합세 compound duties
복합자본구조 complex capital structure
복합적 합병 conglomerate merger
본사(本社)원장 head office ledger
본사비 home office cost
본선인도 Free On Board (FOB)
본세 principal tax
본인-대리인 관계 principal-agent relationship
본점경비 head office expenses
본점계정 head office account
본점계정 home office current account
본지점 어음인수채무 customer's liability for acceptances by other offices
본지점간 거래가격결정 intercompany pricing
본지점간잔액이자 interest on inter-office account
본지점결합손익계산서 combined income statement of home office and branch
본지점결합재무제표 "combined financial statements of home office and branch,"
본지점계정 inter-office account
본지점미달계정 account in transit
본지점미달계정 inter-office transit account
본지점회계 accounting for home office and branch
부(負)의 자산 negative value
부가가치 added value
부가가치 value-added
부가가치계산서 value-added statement
부가가치생산성 productivity of added value
부가가치세 예정신고 preliminary VAT return
부가가치세 예정신고서 preliminary tax return of VAT
부가가치세 제외가격 VAT-exclusive price
부가가치세 총괄신고 consolidated VAT return
부가가치세 포함가격 VAT-inclusive price
부가가치세(附加價値稅) tax on value added
부가가치세(附加價値稅) Value-Added Tax (VAT)
부가가치세법상 과세특례대상 cases for special taxation
부가가치세확정신고 final VAT return
부가가치원가 value-added costs
부가가치율 ratio of value added
부가가치세법 value added tax law
부가가치이익 value-added concept of income
부가가치통신망 VAN(value added network)
부가금 surcharge
부가세 supertax
부가세예수금 value added tax withheld
부가원가 imputed cost
부가적 통제 superimposed control
부과갱정 correction of assessment
부과과세제도 official assessment system
부과금 due
부과금 assessments and dues
부과담당자 assessor
부과된 세금 assessed tax
부과된 세금 tax assessed
부과된 세금 tax imposed
부과액 amount imposed
부과에 대한 이의제기 protests against assessment
부과지연 late assessments
부과징수 assessment and collection
부과징수절차 assessment collection procedures
부과통지서 assessment notice
부과통지서 notice of assessment
부기(附記) parenthetical comments
부기상의 거래 transactions in bookkeeping
부담 burden
부담금 burden charge
담보부유가증권 securities deposited as collateral
담보부유가증권 securities pledged as collateral
담보부유가증권 securities received as collaterals
부담수수료 obligation fees
부당과세 unreasonable taxation
부당이득 easy money
부당이득 excessive profit
부당이득 exorbitant profit
부당지출 unjust disbursement
부대비용 ancillary charge
부대비용 charge extra
부대비용 chargeable expense
부대시설 incidental facilities
부대조건 incidental condition
부도수표 bad check (cheque)
부도수표 check without sufficient funds
부도수표 dishonored check
부도수표 non-sufficient fund check
부도수표 not sufficient funds checks (NSF checks)
부도수표 overdue check
부도어음 default of a note receivable
부도어음 defaulted note
부도어음 dishonored bill
부도어음 dishonored note
부도어음 dishonored notes receivable
부도어음 notes dishonored
부도채권 dishonored receivables
부동(浮動)자금 floating money
부동산 immovable property
부동산 immovables
부동산 real property
부동산감가상각비 depreciation expenses on property
부동산관리비 maintenance expenses on real estate
부동산 감가상각 준비금 reserve for depreciation of real estate
부동산 담보사채 real estate bond
부동산 소유권 title to real estate
부동산 수입 income from real estate
부동산 압류 real distress
부동산 양도 transfer of real estate
부동산 임대료 rent on real estate
부동산 저당 장기대여금 real estate loan receivable
부동산 취득세 real estate acquisition tax
부동산 취득세 tax on the acquisition of immovable property
부동산 평가 appraisal of real estate
부동산계정 bank premises and real estate account
부동산계정 immovables account
부동산담보대부(금) loans secured by real estate
부동산담보대부(금) real estate loans
부동산담보대출금 loans secured by real estate
부동산 담보채 mortgage bond
부동산대부금 loan on real estate
부동산매각손 loss on sale of real estate
부동산매각익 profit on sale of real estate
부동산상의 권리 rights existing on real property
부동산세 real estate tax
부동산소득 estate income
부동산업 realty business
부동산업자 estate agent
부동산저당채무 obligation secured by mortgage on real estate
부동산준비금전입 transfer to reserve for real estate
부동산준비금환입 reversal of reserve for real estate
부동산처분손실 loss on disposal of property
부동산취득세 real property acquisition tax
부동산투기 speculative investment in real estate
부동산평가손익 profit and loss on valuation of real estate
부동시간 idle hour
부동시간임금 idle time
부동주(浮動株) floating stock
부문 division
부문 segment
부문간접비 departmental overhead
부문감사 department audit
부문감사 departmental audit
부문개별원가계산 departmental job order cost accounting
부문경비예산 departmental expense budget
부문계산 sectional calculation
부문배부 departmentalization
부문별 수익성분석 segmental profitability analysis
부문별간접비배부율 departmental burden rate
부문별고정비 direct departmental fixed cost
부문별고정비 separable fixed cost
부문별고정비 specific fixed cost
부문별공통비 indirect department costs
부문별대차대조표 sector balance sheet
부문별보고 segment reporting
부문별원가계산 cost accounting by departments
부문별원가계산 departmental costing
부문별이익 departmental profit
부문별재공품 departmental work-in-process
부문별제조간접비원장 departmental overhead ledger
부문별집계표 departmental cost summary sheet
부문비 departmental charge
부문비 departmental costs
부문비 departmental expenses
부문비배부 distribution of departmental expenses
부문비배부표 overhead distribution sheet
부문비차이계정 departmental expense variance account
부문시간율법 departmental hour method
부문에 배부하다 departmentalize
부문예산 departmental budget
부문원가 department costs
부문원가 departmental cost
부문직접비 direct departmental cost
부보각서 cover note
부보범위 insurance coverage
부보증부 유가증권 securities deposited as guarantee
부보증부 유가증권 securities received for guarantee
부분 면세 partial exemption
부분감사 partial audit
부분별원가계산 departmental cost accounting
부분원가 cost fraction
부분원가계산 partial costing
부분적 감사의견 piecemeal opinion
부분적 배분 partial allocation
부분정보 segment information
부분지급 payment in part
부분청산 partial liquidation
부분품 parts
부분품 components
부산물 accessary (accessory) product
부산물 by-product
부산물공제 deduction of by-products
부산물매출액 by-product proceeds
부산물원가 cost of by-product
부속명세서 supplementary information
부속명세서 supplementary statement
부속명세서 supporting schedules
부속서류 annexed letter(papers)
부속서류 supplemental schedule
부속설비 accessory equipment
부속설비 attached structures
부수수익 incidental income
부수적 수입 incidental gains
부수적 은행업무 fringe banking
부실기업 collapsible corporations
부양가족공제 dependency exemptions
부외(簿外)자산 non-ledger assets
부외(簿外)자산 off the book property
부외(簿外)자산 secret assets
부외(簿外)자산 unlisted assets
부외금융 off balance sheet financing
부외부채 liabilities off the record
부외자산 assets off the records (books)
부외자산 assets out of books
부외항목관련위험 off balance sheet risk
부유세 worth tax
부의 영업권 negative goodwill
부의 영업권환입 amortization on negative goodwill
부의 평가계정 negative valuation account
부인권 right of avoidance
부자재 subsidiary materials
부재자 경영 absentee management
부재지주(不在地主) absentee ownership
부적응 inadequacy
부적절한 공시 inadequate disclosure
부적정의견 adverse opinion
부정(不正) fraud
부정(不正) insincerity
부정의 발견 detection of fraud
부실채권 non-performing loan
부정이득 fraudulent gains
부정이득 illicit gain
부정행위 irregularity
부족배부제조간접비 underapplied factory overhead
부족액 balance due
부족액 deficiency
부족액 deficit
부족액 shortfall
부채 debt
부채 liability (liabilities)
부채 및 자본 liabilities and capital
부채 및 주주지분 liabilities and stockholders' equity
부채 완납 settlement of debt
부채대 자본비율 debt to equity ratio
부채대 자산비율 debt to total assets ratio
부채법 liability method
부채비율 debt ratio
부채성충당금 allowance of liability nature
부채성충당금 provision for estimated liabilities
부채성충당금 liability reserve
부채성충당금전입액 transfer to provisions for estimated liabilities
부채와자본총계(대차대조표상) total liabilities & stockholders' equity
부채의 면제 cancellation of indebtedness
부채의 면제 forgiveness of debt
부채의 면제 exemption of debt
부채의 소멸 extinction
부채의 조기상환 early extinguishment of debt
부채잔액 balance of debt
부채재조정 debt restructuring
부채증권 debt securities
부채증명 indebtedness certificate
부채지분비율 debt equity ratio
부채차감법 liability reduction method
부채초과 excess of debt
부채총계 total liabilities
부칙 supplementary regulations
부표설정과 추적 Tagging and Tracing (TT)
부호검증 sign check
북대서양 조약기구 NATO(North Atlantic Treaty Organization)
북미 자유무역협정 NAFTA(North America Free Trade Agreement)
분개 journalization
분개 journalizing
분개원장 journal ledger
분개일기장 journal day book
분개장기입 journal entry
분개장식원장 journal form ledger
분개전표 journal slip
분개전표 journal voucher
분개하다 journalize
분과제도 departmental system
분과제도 sectional system
분권화 decentralization
분기 재무제표 quarterly financial statements
분기별 신고서 quarterly return
분기반기재무제표준칙 accounting standards for preparation of quarterly and semiannual financial statements
분기보고서 quarterly reports
분기예산 quarterly budget
분기법 split-up method
분기재무정보 quarterly financial data
분류 소득세 classified income tax
분류기 sorting machine
분류상의 오류 classification errors
분류작업 classifying work
분리가능원가 separable cost
분리가능채권 divisible claim
분리과세 separate taxation
분리과세 separate taxation from other income
분리과세 소득 income subject to separate taxation
분리과세제도 schedular(or analytic) tax system
분리법 separation method
분리점 split-off point
분리형주식인수보증권 detachable stock warrants
분배금수익 distribution income from investment funds
분산 splitting
분산계수 coefficient of variation
분산처리 decentralized data processing
분산형자료처리 Distributed Data Processing
분석 analysis
분석적 검토 analytical reviews
분석적 회계 analytical accounting
분석표 analysis sheet
분식(粉飾) manipulation (of accounts)
분식결산 window dressing settlement of accounts
분식결산 window-dressing settlement
분양 (토지등의) lotting-out
분양 (토지등의) sale in lots
분양미수금 accounts receivable - house/office sale
분양미수금 receivables real-estate sales
분양선수금 advance receipts - construction
분양선수금 advances from real-estate sales
분양수익 sales-real-estates
분양수입 house/office sales
분양원가 cost of real-estate sales
분양지 land for sale in lots
분할납부 installment payment of tax
분할납부 payment in installments
분할부불 semi-installment
분할분개장 sectional journal
분할분개장제 sectional journal system
분할분개장제도 dividend journal system
분할불로 in installments
분할불로 일부 지불하다 pay on account
분할불로 일부영수하다 receive on account
분할상속제 division of succession
분할원장계정 split ledger account
분할지급 payment by installment
분할지불 progressive payment
불가분채권 indivisible credit
불가분채무 indivisible obligation
불가항력사고 accident beyond control
불공정한 거래 unfair trade
불균등분산 heteroscedasticity
불량 대여금 doubtful loan
불량대출금 bad loan
불량받을어음 doubtful bill receivable
불량부채의 재조정 troubled debt restructuring
불량재고품 bad stock
불량채권 bad debts
불량채권 doubtful account
불량채권 doubtful debt
불량채권 troubled debt
불량채권 uncollectable accounts
불량채권 worthless account
불량채권계정 suspended accounts receivable
불량품 wrong description
불로소득 unearned income
불로소득 investment income
불변가격 constant dollar
불변달러화 가격회계(불변가치회계) constant dollar accounting
불변분산 constant variance
불변수익 constant returns
불변한계비용 constant marginal cost
불복청구권 rights of appeal
불복청구기간 statutory period of tax appeal
불사용물 보관료 dead storage
불용물품 처분익 "income from sale of disused(discarded, useless articles)"
불일치 discrepancy
불일치 discrepancy inconsistence
불입자본 capital paid in
불입자본 paid-in capital
불입자본금 영수증 receipt of paid-in capital
불특정의 타인을 위한 보험 insurance for account of whom it may concern
불확실성 uncertainty
불확정(우발) 손실 contingent losses
불확정(우발) 이익 contingent gains
불확정(우발) 임차료 contingent rentals
불확정부채 contingent liability
불확정재산권 contingent estate
블록단위코드 block code
비 내구성 상품 non-durable goods
비가공 천연자원 unprocessed natural resources
비가치부가활동 non-value-added activities
비감사 서비스 non-audit service
비거주자 이외의 거주자 resident other than non-permanent resident
비거주자에 대한 감면 concessions for nonresident
비경상비용 non-recurring charge
비경상손실 non-recurring loss
비경상손익 non-recurring profit and loss
비경상원가 non-recurring cost
비경상이익 non-recurring gain
비경상이익 non-recurring profit
비경상적이며 비반복적 unusual and nonrecurring
비경상항목 non-operating items
비고 particular
비공개법인 non-public company
비공개법인 unlisted company
비공개회사 private company
비공개회사 privately held company
비공식 장부 기록 informal books and records
비과세 excludable
비과세 non-taxable
비과세 tax free
비과세 거래 tax-exempt transaction
비과세 단체 tax-exempt organization
비과세 대상이 되다 qualify for the exclusion
비과세 사업체 non-taxable entity
비과세 소득 exclusions from gross income
비과세 양도 non-taxable transfer
비과세 양도 tax free transfers
비과세 양도소득 capital gain free of taxation
비과세 양도소득 tax-free capital gains
비과세 이자소득 non-taxable interest income
비과세 이자소득 tax-exempt interest income
비과세 재산 non-taxable property
비과세 저축 non-taxable savings
비과세 증여 exempt gift
비과세 채권 tax-exempt bond
비과세 통근수당 non-taxable commutation allowance
비교가능제3자가격법 comparable uncontrolled price(CUP) method
비과세 해당소득 income eligible for exclusion
비과세법인 tax free corporation
비과세재산(상속세) exempt property
비과세충당금 tax-free reserve
비과세품 tax free article
비관련원가 irrelevant cost
비관세장벽 non-tariff barrier
비교가능성 comparability
비교가치 comparative value
비교계산서 comparative statement
비교국제회계 comparative international accounting
비교대차대조표 comparative balance sheet
비교분석 comparative analysis
비교분석법 method of comparative analysis
비교성의 원칙 principle of comparability
비교손익계산서 comparative income statement
비교손익계산서 comparative profit and loss statement
비교원가 comparative cost
비교이익법 comparable profit method
비교자금계산서 comparative fund statement
비교재무제표 comparative financial statements
비교재무제표에 대한 수정감사의견 updated opinions
비기대이익 unexpected earnings
비누적법 non-cumulative method
비누적적 배당 non-cumulative dividend
비누적적 우선주 non-cumulative preferred stock
비례배당 ratable(proportional) distribution
비례배부법 proration
비례세 flat tax
비례세법 proportional tax law
비례세율 proportional tax rate
비례원가 proportional cost
비례적 가변비용 proportionally variable cost
비례적으로 on a proportionate basis
비례적으로 on a pro-rata basis
비례적인 과세 proportional taxation
비례할당제 percentage quota system
비료비 fertilizer expenses
비망(備忘)가격 memorandum value
비망(備忘)가격 remainder price
비망(備忘)가격 reminder price
비망가액 memorandum price
비망계정 memorandum account
비망기록 memorandum
비망기록 tickler
비망록 양식 memorandum form
비망용전표 chit
비망장부 memorandum book
비망평가계정 memorandum valuation account
비매출채권 nontrade receivables
비목(費目) expense item
비목별계정 expense accounts
비밀 제조공정 secret processes
비밀계정 secret account
비밀보조금 hidden subsidy
비밀적립금 hidden reserve
비밀적립금 reserves off the record
비밀적립금 secret reserve
비밀적립금 secret reverses
비밀적립금 undisclosed reserves
비보상적 주식구입선택권 noncompensatory stock options
비보장성 주식배정제도 non-compensatory plans
비분리형 주식인수보증권 nondetachable stock warrants
비상각성 고정자산 non-depreciable or non-amortizable fixed assets
비상계적 오류 non-counterbalancing error
비상위험준비금 snell loss reserve
비상위험준비금 reserve for contingency
비상위험준비금전입액 transfer to reserve for contingency
비상위험준비금환입 reversal of catastrophe loss reserve
비상장유가증권 unlisted securities
비상장주 unlisted stock
비선형원가 non-linear costs
비성수기 off season
비소멸 자산 inexhaustible assets
비업무용 고정자산관리비 non-business assets maintenance
비업무용 자산 non-business assets
비업무용건물 building owned for non-business purposes
비업무용고정자산 fixed assets for non-business purpose
비업무용동산 movable property for non-business purpose
비업무용부동산 real estate for non-business purpose
비연결자회사 unconsolidated subsidiary
비연결자회사 영업채권 accounts receivable from unconsolidated subsidiary
비연결종속회사 subsidiaries not consolidated
비영리 법인 non-profit enterprises
비영리 사업 non-profit business
비영리 활동 non-profit-making activities
비영리단체 non-profit organizations
비영리회계 non-profit accounting
비영리회사 non-commercial enterprises
비용 charge
비용 expenditure
비용 expense
비용 대 효익의 관계 cost-benefit relationship
비용 전액 entire amount of expenses
비용/수익대응원칙 cost matching income principle
비용/수익대응원칙 cost matching revenue principle
비용기간배분의 원칙 principle of periodic allocation of costs
비용배분 expense allocation
비용배분 expense distribution
비용배분의 원칙 principle of cost allocation
비용분담계약 cost sharing agreements
비용분석 expense analysis
비용수익대응 matching cost and revenues
비용의 기간배분 periodical allocation of cost
비용의 인식 expense recognition
비용화법 accrual of expenses
비용효과분석 cost effectiveness analysis
비용-효익분석 cost-benefit analysis
비운전자본 non-working capital
비원가항목 non-cost items
비유동자산 non-liquid assets
비율감모상각 percentage depletion
비율대차대조표 percentage balance sheet
비율분석 interpretation of ratios
비율분석 ratio analysis
비율분석표 percentage analysis
비율연구 ratio study
비율재무제표 percentage statements
비율추정 ratio estimation
비은행 non-bank
비인적계정 impersonal account
비인적비용 non-personnel expenses
비인적실체 impersonal entity
비자발적 전환 involuntary conversion
비자발적손익 involuntary loss or gain
비정상공손 abnormal spoilage
비정상부족 abnormal shortages
비정상수익률 abnormal (stock) returns
비주주 non-stockholder
비준서 (조약의) instrument of ratification
비참가우선주 non-participating preferred stock
비축물상각 backlog depreciation
비출자조합 non-investment cooperative association
비탄력적 공급 inelastic supply
비통계적 표본 non-statistical sampling
비표본위험 non-sampling risk
비품 fixture
비품 furnishings
비품 furniture
비품 furniture and fixtures
비품 office equipment
비품 store equipment
비품비 fittings and appliances
비품감가상각비 depreciation on office equipment
비품재고 supplies inventory
비허용원가 unallowable cost
비현금비용 non-cash expense (charge)
비화폐성 거래 nonmonetary transaction
비화폐성 부채 nonmonetary liabilities
비화폐성 자산 nonmonetary assets
비화폐항목 non-monetary item
비활동계정 inactive account
사고대지급금 advance payments on loss compensations
사교클럽 입회금 membership fee of social club
사기 fraud
사기 기타 부정한 행위 fraudulent act
사내거래 interoffice transactions
사내유보이익 income retained in the business
사단법인 aggregate corporation
사단법인 corporate juridical person
사례에 따라 on a case-by-case basis
사망 위로금 death benefits
사망에 의한 이전 transfers at death
사모사채 privately placed bonds
사무관리 management of affairs
사무규정집 office manual
사무비 miscellaneous administrative expense
사무소 제경비 office overhead
사무실간접제경비 office overhead cost
사무실경비계정 office expenses account
사무실경비내역표 office expenses book
사무실임차료 office rental
사무용비품 office equipment
사무용비품 office fixtures
사무용비품수선유지비 office equipment repairs and maintenance expenses
사무용소모품 office supplies
사무용소모품비 office supplies expense
사무용집기 office furniture
사무자동화 OA(office automation)
사무적인 오기(오류) clerical mistake
사분기이익보고 quarterly statement of earnings
사상이론 events theory
사손품비 spoilage expenses
사손품의 처분 disposal of the waste
사실(계수)의 조작 window dressing
사양서(仕樣書) specification
사업 양도인 business transferer
사업 양수인 business transferee
사업개시일 beginning date of business
사업기금 enterprise funds
사업년도 accounting period
사업년도 accounting year
사업년도 business year
사업년도 종료 후 after close of business year
사업년도의 변경 changing of tax years
사업년도의 변경 change of fiscal year
사업년도의 보고 notification of the taxable year
사업부별 사용자본 divisional capital employed
사업부이익 divisional profit
사업부제 division system
사업비(보험) operating expenses
사업상 접대 business entertainment
사업상 증여 business gifts
사업세 enterprise tax
사업소세 business office tax
사업용 자산 business assets
사업의 폐지(폐업) cessation of business
사업의 폐지(폐업) business closing
사업자 business taxpayer
사업자 등록 business registration
사업자 등록증 business registration certificate
사업장 place of business
사업년도 의제 deemed tax year(fiscal year)
사업체 concern
사업허가(사업면허) business license
사업확장기금 expansion fund
사업확장의 환입액 reversal of reserve for business extension
사업확장적립금 appropriated retained earning for business expansion
사업확장적립금 reserve for business extension
사업확장적립금 reserve for expansion
사업활동의 계속성 continuity of activity
사외(社外) 주식 outstanding shares
사외유출 distributed income
사외유출 outflow from the company
사용가능기간 prospective usable years
사용가치 utility value
사용권 right of use
사용료 계약 royalty contract
사용료 소득 royalty income
사용료 지분 royalty interest
사용불능자금 non-expendable fund
사용설명서 manual
사용세 use tax
사용세, 소비세, 물품세 excise
사용수익권 usufruct
사용시간 used hours
사용원재료가액 primary materials issued
사용자 원가 user cost
사용자 책임 vicarious liability
사용자본액 capital employed
사용자산 personal-use property
사용자책임보험 employer's liability insurance
사용재료집계표 materials used summary sheet
사용제한통화(通貨) blocked currency
사용중인 계정 active account
사용차이 usage variance
사용총자본회전율 turnover of total capital employed
사원 partner
사원 건강 복지기금 employee health and welfare benefit funds
사적(私的) 회계 private accounting
사전감사 pre-audit
사전압류 advance attachment
사전최적계획 ex-ante optimal program
사채(社債) bond
사채(社債) bonds and mortgage
사채(社債) corporate bond
사채(社債) corporate debenture
사채계정 bond account
사채계정 bonds payable a/c
사채권계정 debentures' account
사채권발행고 debentures issued
사채권자 bond holder
사채권증명서 bond certificate
사채대장 bond register
사채대장 debenture bonds ledger
사채등급 bond ratings
사채명세서 schedule of bonds
사채명세표 schedule of bonds payable
사채모집수탁수수료 underwriting fees on bonds
사채발행비 bond expenses
사채발행비 bond issue expenses
사채발행비 bond issued cost
사채발행비 bond issuing expenses
사채발행비 cost of issuing bonds
사채발행비 expense on bonds
사채발행비 상각 amortization of bond issue expenses
사채발행에 의한 차입금 bonded debt
사채발행차금 bond discount
사채발행차금 discount on bonds
사채발행차금 discount on debenture
사채발행차금 premium (discount) on bonds
사채발행차금-후순위사채 discount on subordinated bonds
사채발행차금 및 발행비 bond discount and expenses
사채발행차금상각 amortization of bond premium
사채발행차금의 상각방법 bond discount amortization methods
사채발행초과금 premium on bond
사채배당 bond dividend
사채보증수수료 bond guaranty commission
사채보증수수료 bond guarantee fee
사채상환 bond refunding
사채상환 redemption of bonds
사채상환손실 losses on retirement of bonds
사채상환이익 gain on redemption of debentures
사채상환이익 gains from redemption of bonds
사채상환차손 gains on retirement of bonds
사채상환차손 loss from redemption of bond
사채상환차익 gains on bond retirement
사채상환충당예금 deposit for bond redemption
사채수익률 bond yield
사채수익률표 bond yield chart
사채용 감채기금 bond sinking fund
사채의 조기상환 early extinguishment of bonds
사채이자 bond interest
사채이자 debenture interest
사채이자 interest on bond
사채이자 interest on corporation bonds
사채이자 지급예금 cash deposited for bond interest
사채잔액 outstanding bond
사채조정계정 adjustment accounts for debentures
사채증서 bond indenture
사채지급보증대지급금 advance payments on acceptances and guarantees of bonds
사채차환 refunding of bonds
사채평가 bond valuation
사채할인 bond discount
사채할인발행차금 discount on bond
사채할인발행차금상각 amortization of bond discount
사채할증금 bond premium
사채할증발행차금 premium on bonds
사치세 luxury tax
사치품 관세 luxury duties
사회간접자본 social overhead capital
사회감사 social audit
사회대차대조표 social balance sheet
사회보장세 social security taxes
사회보험급부 social insurance payment
사회보험료 공제 social insurance premiums deduction
사회손익계산서 social income statement
사회적 비용(사회원가) social cost
사회적 책임경영년차보고서 social responsibility annual report
사회적 편익 social benefit
사회적 회계책임 social accountability
사회지표 social indicators
사회질서 social order
사회회계 social accounting
사후감사 post audit
사후경비 after cost
사후관리 follow up control
사후비용 post-sale cost
사후의 부대비용 post-incidental expenses
사후조정 감가상각비 catch-up depreciation charge
사후주관적이익 ex-post subjective income
사후최적계획 ex-post optimal program
사후최적분석 ex-post analysis
산림 forest land
산성테스트 비율 acid-test ratio
산술급수법 arithmetical progression method
산술평균법 arithmetical average method
산술평균원가법 arithmetical average cost method
산업경제·정보분야의 기반시설 infra (infrastructure)
산업공학 Industrial Dynamics (ID)
산업공학 Industrial Engineering (IE)
산업별구분 industrial segment
산업원동력 Industrial Dynamics (ID)
산업은행 industrial bank
산업은행 Korea Development Bank (KDB)t
산업의 전환 industrial conversion
산업자본 industrial capital
산업자원부 "Ministry Of Commerce, Industry and Energy(MOCIE)"
산업재산권 industrial rights
산업재산권상각비 amortization expenses on industrial rights
산업폐기물 industrial waste
산출량 quantity of output
산출량 기준법 unit of work performed method
산출률 rate of output
산출물 output
산출세액 calculated tax amount
산포도법 scattergraph method
상각 amortization
상각가능한도액 final allowed depreciation limit
상각계정 depreciation account
상각과부족액 over-depreciation or under-depreciation
상각기간 depreciation period
상각기금법 depreciation fund method
상각누계액 accumulated depreciation
상각방법 manner of amortization(depreciation)
상각방법의 보고 notification of depreciation method
상각부족액 under-depreciated amount
상각부족액 under-depreciation
상각비용 depreciable cost
상각율에 의한 상각 depreciation by depreciation rate
상각자산 depreciable property
상각자산 depreciation assets
상각자산 recovery product
상각자산세 depreciable property tax
상각자산의 소각 retirement of depreciable assets
상각자산의 폐기 retirement of depreciable property
상각전순이익 net profit before depreciation
상각전이연자산 deferred charge before amortization
상각채권추심 bad debt recovered
상각채권추심 recoveries of bad debts
상각채권추심 recoveries of written off
상각채권추심이익 income from recovery of bad debts
상각채권추심이익 gains on recovery of bad debts
상각채권회수 recovery of bad debts
상각총액 total amount written off
상각충당금 reserve for amortization
상각표 amortization schedule
상각하다 amortize
상각후순이익 net profit after depreciation
상각후총액 total amount amortized
상계 offset
상계계정 offset account
상계관세 compensation duties
상계관세 countervailing duties
상계오류 offset error
상계처리 netting
상계항목 offset item
상공회의소 Chamber of Commerce and Industry
상관습 business practice
상관습 Commercial Practice
상대(과목) contra
상대계정 mate account
상대적 시가법 proportional method
상대적 판매가치법 relative sales value method
상무(전무)이사 managing director
상반기 first half year
상법 (commercial) Law
상법전 (commercial) Code
상속세 dead duty
상속세 death taxes
상속세 estate duty
상속세 inheritance tax
상속세 및 증여세 inheritance tax and gift tax
상속세물납 inheritance tax paid in kind
상속 및 증여세법 Inheritance and Gift Tax Act
상속자산의 과대평가 overestimation of inherited assets
상속재산의 의제 inheritance assumption of property acquired
상속재산의 조사 audit on inherited property
상쇄기입 contra entry
상쇄액 amount of the offset
상쇄오차 compensating error
상쇄원장 elimination ledger
상쇄적 오류 counterbalance error
상쇄하다 counterbalance
상승가격 escalation price
상시(常時) 재고 running inventory
상업부기 commercial bookkeeping
상업부기 mercantile bookkeeping
상업어음 commercial bills
상업어음 commercial note
상업어음 mercantile papers
상업어음 trade acceptance
상업어음 trade notes
상업은행 commercial bank
상업장부 accounting books
상업장부 commercial books
상업장부 trade books
상업회계 commercial accounting
상여금 bonuses
상여금과 수당 bonus and allowance
상여금적립금 bonus payment reserve
상여지급 bonus compensation
상여충당금 reserve for bonus payment
상여충당금 reserve for bonuses
상여충당금(일본등의) allowance for bonus payable
상임감사 standing auditor
상임감사역 standing auditor
상장유가증권 listed securities
상장주 listed share
상장주식의 평가 valuation of listed stock
상장회사 listed company
상조회 mutual aid association
상표관련 비용 trademark expenditures
상표권 rights of trademark
상표권 trademark right(s)
상표권 trademarks
상표권 침해 infringement of trademark
상표권 침해 trademark infringement
상표등록법 trademark registration law
상품 commodity
상품 goods in trade
상품 및 제품 goods and products
상품계정 goods account
상품계정 merchandise account
상품권 merchandise certificate
상품권 gift certificate
상품권 계정 gift tickets account
상품매매 손익구분 trading profit and loss section
상품매입예산 merchandise purchases budget(s)
상품매입원가 merchandise procurement cost
상품매출액 merchandise turnover
상품매출액 sales-merchandise
상품매출원가 cost of merchandise for export
상품선물 commodity futures
상품선물거래위원회 Commodity Futures Trading Commission
상품수취계정비율 merchandise receivable ratio
상품연계사채 assets-linked bonds
상품옵션 commodity option
상픔유가증권 trading securities
상품유가증권매매손실 losses on sale of trading securities
상품유가증권매매이익 gains on sale of trading securities
상품유가증권배당금수익 dividends on trading securities
상품유가증권배당수익 dividends on trading securities
상품유가증권상환손실 losses on retirement of trading securities
상품유가증권상환이익 gains on retirement of trading securities
상품유가증권이자 interest on trading securities
상품유가증권처분손실 losses on sale of trading securities
상품원가 merchandise cost
상품원장 merchandise ledger
상품재고 대 수취계정비율 ratio of merchandise to receivable
상품재고품절 out of stock
상품판매장 merchandise book
상품회전수 turn of commodity
상품유가증권평가이익 gains on sale of trading securities
상품유가증권평가손실 losses on valuation of trading securities
상품유가증권평가이익 gains on valuation of trading securities
상품회전율 merchandise turnover ratio
상품회전율 turnover rate
상해배상 compensation for injuries
상해보험 accident insurance
상해질병수당 accident and sickness benefits
상행위 commercial transaction
상호 corporate name
상호감리 peer reviews
상호계산서 statement of account-current
상호계정 two way account
상호계정 inter-company account
상호교환가능한 interchangeable
상호대조(앞뒤참조) cross reference
상호면세제도 tax sparing system
상호배부법 interdepartmental distribution method
상호배부법 reciprocal (matrix) allocation method
상호배부법 reciprocal distribution method
상호배부법(제조간접비) reciprocal distribution
상호소유 mutual holdings
상호신용금고업회계처리준칙 accounting standards of mutual savings and financing industry
상호위탁판매 reciprocal consignment
상호적 이전 reciprocal transfer
상호지주(持株) mutual stockholdings
상호통제계정 reciprocal control account
상호합의 mutual agreement
상환 redemption
상환 reimbursement
상환가격 redemption price
상환가산금 interest on refund
상환가치 redemption value
상환기간 repayment period
상환기금적립금 surplus for redemption fund
상환보상액 call premium
상환사채(1년이내) current portion of bonds
상환시할증금 redemption premium
상환우선주 callable preferred stock
상환우선주 redeemable preferred stock (share)
상환의 면제 discharge of repayment
상환일 redemption date
상환주 redeemable stock
상환주식 callable stock
상환차익 profit from redemption
상환청구 claim for reimbursement recourse
상환청구 (어음등의) recourse
상환청구불능이전 factoring without recourse
상환청구불능할인 discounting without recourse
상호합의 Mutual Agreement
상환청구에 불응조정 without recourse
상환하다 amortize
상환하다 redeem
상환하다 reimburse
상환할 수 있는 redeemable
상환할인금 call discount
상환할인액 call discount
상환할증금 call premium
상황적 증거 circumstantial evidence
색인 index
색출표본검사 discovery sampling
생계비 living cost
생계비 living expenses
생계비 subsistence costs
생계비 보조금 cost-of living allowances
생계비지수 cost of living index
생계수당 subsistence allowances
생명보험 life insurance
생명보험금 life insurance proceeds
생산견적 estimate of production
생산계획 production schedule
생산고 output
생산고 turnout
생산고비례법 output method
생산공정 production process
생산공정도 flow chart
생산관리회계 production management accounting
생산기준 production basis
생산노무비 production labor
생산량 output
생산량 production
생산량 quantity of production
생산량 volume
생산량 비례법 unit of production method
생산량비례(감가상각)법 output depreciation method
생산량예산 production volume budget
생산량원가 volume cost
생산부문비 production department expenses
생산비 cost of production
생산삭감 production curtailment
생산설비 production equipment
생산성분석 productivity analysis
생산성의 측정 measurement of productivity
생산성향상운동 productivity drive
생산성회계 productivity accounting
생산소요시간 production lead time
생산속도 velocity of production
생산수량 quantity of accounting
생산수율 yield rate of production
생산시설기초원가 capacity costs
생산액 production
생산액비례법 production method
생산액비례법 productive-out method
생산요소 factors of production
생산원가 resources of production (=factors of production)
생산이론 theory of production
생산자본 production capital
생산재 active capital goods
생산-조업도차이 production-volume variance
생산조정 production adjustment
생산준비원가 preproduction costs
생산통제 production control
생산함수 production function
생산합리화 rationalization of production
생산활동 productive activity
생전시 이전(증여) transfers inter vivos (gifts)
생태회계 ecological accounting
생필품 essential goods
서류상의 회사 paper company
서류송달(접수)부 chit book
서면감사 paper audit
서면조사 office audit
서면조사 desk tax audit
서명날인 signature and seal
서비스량 기준 service-output basis
서비스시간기준 service output basis
서비스시간배분법 service output method
서비스시간비례법 service hours method
서술식 보고서 narrative form
석유 시추기업 oil-and-gas drilling ventures
석유류세 petroleum tax
석유채굴권 oil exploration right
선(先) 차입하다 borrow in advance
선급 pay in advance
선급공사비 advance construction payments
선급공사원가 prepaid construction costs
선급관세 prepaid customs duty
선급광고비 prepaid advertising
선급금 advance payments
선급금 advance payments for inventories
선급금 advances
선급금 advances paid
선급금 cash before delivery
선급금 cash in advance
선급금 prepayment
선급금 계정 prepaid accounts
선급금 지불보증 advance payment bond
선급급료 advance of salary
선급급료 advance salary
선급기술사용료 prepaid royalty expenses
선급리스료 prepaid lease expense
선급리스자산 advances for acquisition of assets to be leased
선급리스자산기간이자수입 interest revenues on advances for acquisition of assets
선급법인세 interim income tax payments
선급법인세 prepaid corporate tax
선급법인세(소득세) prepayment of income tax
선급법인세(소득세) prepaid income taxes
선급보험료 prepaid insurance
선급보험료 prepaid insurance premiums
선급부가세 prepaid value added tax
선급부가세 VAT receivables
선급비용 prepaid expenses
선급세금 advance tax
선급세금 deferred tax debit
선급세금 income tax prepayment
선급세금 prepaid taxes
선급세금 prepayment of tax
선급세액 prepaid tax amount
선급수수료 prepaid commission
선급운임 advance freight
선급운임 freight prepaid
선급운임 prepaid freight
선급의 prepaid
선급이자 interest advance
선급이자 prepaid interest
선급임금 advance wages
선급임금 prepaid wages
선급임금과 급료 prepaid wages and salaries
선급임차료 prepaid rent
선급임차료 prepaid rental
선급지대 prepaid rent on land
선급집세 prepaid rents on buildings
선급집세 rent paid in advance
선급하다 prepay
선급할인료 prepaid discount charge
선납법인세 advance corporation tax
선대신용장 red clause credit
선도(先渡) forward delivery
선도금리계약 forward rate agreement
선매권 certificate with preemptive rights
선물(거래) forward bargain
선물(거래) future delivery
선물(先物) future goods
선물(先物)계약 future contract
선물거래 commodity futures trading
선물거래 dealing in futures
선물거래 forward business
선물거래 forward transaction
선물거래 future transaction
선물거래 transaction in futures
선물거래시장 losses on futures transaction
선물거래 시장 commodity futures market
선물거래손실 losses on futures transaction
선물거래이익 gains on futures transaction
선물거래위원회
선물거래예치금 deposits for futures transaction
선물계약 forward contract
선물매매 future sale
선물매매 future trading
선물매매 sale for future delivery
선물옵션거래고객예탁금별도예치금 deposits for futures and options transaction for customers
선물옵션거래예수금 deposits for futures and options transaction
선물옵션위탁매매증거금 margin on futures and options
선물옵션자기거래예치금 deposits for futures and options transaction
선물증거금 forward margin
선물정산손실 losses on settlement of futures
선물정산이익 gains on settlement of futures
선물판매 sales for future delivery
선물판매 sales of future delivery
선물환거래 forward exchange transaction
선물환계약 forward exchange contract
선박 ships
선박 ships and vessels
선박 및 수상운반구 ship and aquatic delivery equipment
선박감가삼각비 depreciation expenses on ships
선박감가상각비용 depreciation of ship cost
선박세 shipping tax
선박항공기 ships and aircrafts
선박항공기 감가상각누계액 accumulated depreciation of ships and aircrafts
선불 수수료 advance commission
선불구입 buy for future delivery
선불연금 annuities due
선불카드 prepaid card
선수금(先受金) advances (received) from customers
선수금(先受金) customer advance
선수금(先受金) advance received
선수금(先受金) advanced money
선수금(先受金) customer's deposits
선수금(先受金) obtain in advance
선수수익 income in advance
선수수익 income received in advance
선수수익 revenue collected in advance
선수수익 unearned income
선수수익 unearned revenues
선수이자 deferred interest
선수이자 interest received in advance
선수임대료 rent received in advance
선순위 양도저당 senior mortgage
선언 declaration
선의의 bona-fide
선의의 거주자 bona fide resident
선의의 납세자 bona fide taxpayer
선의의 소지인 bona fide holder
선의의 원가 bona-fide cost
선의의 착오 inadvertent errors
선의의 채권자 bona fide creditor
선의의 취득자 bona fide purchaser
선일부의 dating ahead
선임회계사 senior accountant
선입선출 소매재고법 FIFO retail inventory method
선입선출법 FIFO
선입선출법 First-In First-Out method (FIFO)
선적 shipment
선적 선하증권 on board B/L
선적보고서 shipping report
선적비용 shipping expense
선적송장 shipping invoice
선적지시서 shipping order
선지급 금융 clean advance
선취 유치권 prior lien
선취권 preferential right
선취권(선취특권) right of priority
선취특권 lien
선택권 option
선택세 alternative duties
선택적 무기명증권 optional security payable to bearer
선택적 정액법 optional straight-line method
선택주의 selective theory
선하(船荷)증권 Bill of Lading (B/L)
선하(船荷)증권 ocean B/L
선하(船荷)증권 shipping bill
선하(船荷)증권 shipping bill of lading
선행배서의 보증 previous indorsements guaranteed
선형계획법 linear programming
선호결정 preference decision(s)
설립 establishment
설립 incorporation
설립된 established
설립등기 organizing registration
설립등기비 fees paid for the registration of incorporation
설립법(특정의 법인) act of incorporation
판매용기설립회사 shelf company
설립비용 corporation's organization expenses
설립비용 promotion expense
설립의 등기 registration of establishment
설립절차 formalities of incorporation (establishment)
설명부재무제표 descriptive financial statements
설명요약 narrative summary
설비 appliances
설비 equipment
설비 facility
설비 installation
설비계획 equipment program
설비과다투자 over investment in plant
설비구입지급어음 equipment notes payable
설비대장 equipment ledger
설비수준활동 facility-level activities
설비예산 plant budget
설비임대료 equipment rentals
설비자금 capital fund
설비자금 equipment fund
설비자산 plant and equipment assets
설비투자 capital investment
설비투자 equipment investment
설비투자 fixed capital investment
설비투자 plant investment
설비합리화충당금 reserve for rationalization of equipment
설비확장적립금 reserve for additional equipment
설정한도액 provision limit
설치비 cost of installing
설치비 installation expense
설치비 installation fee
섬유업 textile industry
성공보수 contingent compensation
성공보수 contingent considerations
성공보수 contingent fees
성공원가계산법 successful efforts costing method
성공원가법 successful effect method
성과 fruit
성과 result
성과감사 performance auditing
성과급작업일보 daily price work report
성과보고서 performance reports
성과평가 performance evaluation
성장률 분석 analysis of the rate of firm growth
성장주(成長株) growth stocks
성장통화(成長通貨) growth currency
세 포함 including tax
세계무역기구 World Trade Organization (WTO)
세계보건기구 WHO(World Health Organization)
세계은행(IBRD의 약칭) World Bank
세계회계사대회 World Congress of Accountants
세공제후 급여 pay after tax
세관에 보고서를 제출하다 file a report with customs office
세관장 head of customs office
세금 tax
세금 taxes and rates
세금 공제후 이득 after-tax yield
세금 낼 금액을 거두다 raise the cash to pay taxes
세금 및 제회비 tax and dues
세금 신고서를 제출하다 file a tax return
세금 차감후 net of tax
세금 차감후 효과 net-of tax effect
세금감면 혜택 tax breaks (reliefs)
세금계산서 tax invoice
세금계산서 tax payment voucher
세금계산서를 교부하다 issue a tax invoice
세금과공과금 taxes and dues
세금고지서 notice of assessment
세금공제 tax credits
세금공제후 이익률 after tax profit rate
세금납부 유예기간 grace period for tax payments
세금반환청구액 tax claim receivable
세금상계 tax offset
세금소송 tax litigation
세금예수금 taxes collected
세금의 기간배분 tax allocation
세금의 환급 refund of taxes
세금의 환급 refunding of taxes
세금제도의 재조정 readjustment of taxation system
세금조항 tax clause
세금차감후 방식 net of tax method
세금환급 청구액 claim receivables
세대과세 household taxation
세목 items of duty
세목 items of tax
세목예산 detailed budget
세무감사 tax audit
세무고문 tax consultant
세무대리 tax agency
세무대리행위 tax proxy
세무목적으로 한 압축기장충당금 special deduction for tax purpose
세무사 Certified tax accountant
세무사 licensed tax accountants
세무사법 Certified Tax Accountant Act
한국세무사회 Korea Association of Certified Public Tax Accountants(KACPAT)
세무상 특례 tax preferences
세무서 district tax office
세무서비스 taxe service
세무서 chief of district tax office
세무서(장) district tax office(head)
세무조사 tax audit
세무조사 tax examination
세무조사 tax investigation
세무조사자의 적출사항 examiner's finding
세무조사통지 notification of tax audit
세무조정 tax reconciliation
세무조정(신고조정) adjustment for taxable income
세무조정계산서 statement of tax reconciliation
세무행정 tax administration
세무회계 tax accounting
세무회계론 theory of tax accounting
세법 tax code (law)
세법 tax law
세부담의 경감 relieve the tax burden
세부담의 평준화 equalization of tax burden
세분류 subclassification
세수 (稅收) tax revenue
세수기 tax gathering season
세액 tax amounts
세액 납기연장 extension of time for tax payment
세액 납기연장 postponement of the payment due date
세액 분납 installed tax payment
세액 포함 가격 price including tax
세액공제를 허용하다 grant a credit
세액공제액 미사용분 unused tax credit
세액공제전 이익 before-tax profit
세액분납 tax payment in installment
본국실수령액보장세금계산방식 tax equalization
세액에 대한 공제액 credit against tax
세액의 확정 settlement of tax amount
세액환급 가능한 creditable
세외 부담 non-tax payment
세외수입 non-tax receipts
세원 (稅源) source of taxation
세율 rate of taxation
세율 tax rate
세율 경감 tax rate reduction
세율등의 물가연동제 indexation
세율등의 물가연동제 indexing tax rates to inflation
세율인상 tax hike
세율인하 reduction in tax rates
세입세출 revenue and expenditure
세입세출예산 annual revenue and expenditure budget
세전가격 price before tax
세전소득액 계산 gross up
세절약(감가상각비의) tax shield
세절약효과 tax shield effects
세제 (稅制) system of taxation
세제실 tax and customs office
세제실 tax system
세제실장 head of the tax and customs office
세제개혁요구 calls for tax reform
세제상 우대조치 tax incentives
세차감전 소득 pretax income
세차감후 after-tax
세차감후 원가 after tax cost
세차감후 이익 after tax benefit
세포함가격 tax inclusive price
세효과회계 tax effect accounting
소각자산 scrapped property
소구권(溯求權) right of recourse
소규모 투자가 small investor
소극적 자산 passive assets
소극적 확신 negative assurance
소극적 확인서 negative confirmation
소급 급여 back pay
소급계산 retroactive accounting
소급과세의 금지 prohibition of retroactive taxation
소급발행하다 ante-dated
소급발행한 수표 ante-dated check
소급법 retroactive approach
소급법 retroactive statutes
소급수정항목 retroactive adjustment
소급이월 carryback
소급적용 retroactive application
자회사로 합병 downstream merger
소득 earned income
소득 earning
소득 income
소득균등화방식 income averaging
소득금액 amount of income
소득분할방식 income splitting method
소득삭감행위 earnings stripping
소득세 income tax
소득세 taxes on income and profits
소득세 경정결정 reassessment of income tax
소득세 공제 income tax credit
소득세 기본통칙 fundamental directives(basic rule) of income tax
소득세법 individual income tax law
소득세 세율표 income tax rates table
소득세 신고 income return
소득세기간배분 income tax allocation
소득세를 신고하다 file income tax return
모회사로 합병 upstream merger
소득세신고서 income tax returns
소득세액의 공제(원천납부분) withholding tax
소득세예수금 payroll taxes withheld
소득세원천징수액 income tax withheld
소득세의 감액 decrease of income tax
소득세의 기간상호배분 inter-period tax allocation
소득세의 누진도 progressiveness of income tax
소득세의 부과 imposition of income tax
소득세의 탈세 evading income tax
소득세환급신고서 application for income tax refund
소득세효과 income tax effect
소득원천지 판별기준 source rules
소득원천지국(조세조약상) source country
소득의 귀속 attribution of income
소득의 내역 particulars of income
소득의 신고 declaration of income
소득의 전가 (특히 누진세율이 낮은 사람에게) income shifting
소득지출계정 income expenditure account
소득추계 estimation of income
소득표준율 standard profit rate
소득표준율 standard income ratio
소득표준율 standard rates for estimation of income
소득표준율 심의위원회 standard income ratio committee
소득할 과세 taxation on income basis
소득할 주민세 resident tax on income tax
소득할 주민세 surtax on income tax
소득할 주민세 resident tax pro rata income
소량 생산업자 small volume producer
소매가 retail selling price
소매가 retail price
소매과세 retail excise
소매과세 retail taxation
소매업 retail business
소매업회계 retail accounting
소매원가 retail cost
소매재고 retail-store inventories
소매점회계 retail store accounting
소멸시효 extinctive prescription
소멸시효 negative prescription
소멸원가 expired cost
소멸자산 exhaustible assets
소모 wear and tear
소모공구설비 consumable tools and equipment
소모기구 consumable equipment
소모성저장품 consumable supplies
소모품 consumable supplies
소모품 expendable items
소모품 sundry supplies
소모품비 consumables
소모품비 supplies expenses
소비 consumption
소비계정 consumption account
소비대차 loan for consumption
소비세 consumer exercise tax
소비세 consumption duty
소비세 consumption tax
소비세 exercise tax
소비세 taxes on consumption
소비수준 level of consumption
소비원가 consumed cost
소비자 이자부담 customer interest expense
소비자물가지수 Consumer's Price Index (CPI)
소비자보호법 Consumer Protection Laws
소비재 consumer goods
소비재료내역표 materials consumed sheet
소비재료집계표 summary of materials used
소비차이 spending variance
소송비 litigation expenses
소송원고 plaintiff
소송을 제기하다 file a suit
소송절차비용 cost for judicial proceedings
소수주주권 minority stockholder's right
소수주주의 주식배당 dividends for minority stockholder's
소수주주지배기업 close company
소수주주지분 minority equity
소수주주지분 minority interest
소수주주지분 minority stockholders' interests
소액감가상각자산의 합계 sums of small depreciable assets
소액감모자산 petty sum wasting property
소액노령년금 minor sums of pension paid to old age persons
소액당좌예금 petty current deposit
소액배당소득 sums of small dividend income
소액부 징수 non-collection of small tax amount
소액예금 petty deposits
소액예금 small sum deposit
소액예금 small sums of savings
소액자금 petty cash fund
소액자금제도 petty cash fund system
소액자금제 imprest
소액자산 small sum properties
소액저축금 sums of small deposits and savings
소액전도금 petty imprest
소액전도자금 imprest cash fund
소액주주 minority shareholders
소액지불비용분석일람표 petty cash analysis envelope
소액현금 imprest cash
소액현금 petty cash
소액현금 petty fund
소액현금계정 petty cash account
소액현금전도제도 imprest cash system
소액현금전표 petty cash slip
소액현금제도 petty cash system
소액현금지출 petty cash payments
소액현금지출보고서 petty cash disbursement report
소액현금출납장 petty cash book
소원제척기간 limitation of appeal
소유 possessions
소유권 ownership
소유권 proprietary right
소유권 이전(양도) passage of title
소유권 이전(양도) transfer(assignment) of title
소유권침해 infringement of ownership
소유동산과 부동산 real estate and properties
소유비용 ownership costs
소유자 owner
소유자 불명의 unclaimed
소유자인출 owner's withdrawals
소유자자본 owner's capital
소유자지분 owner's equity
소유자지분 ownership interest
소유자지분 proprietary equity
소유주급료계정 owner's salaries account
소금세 salt tax
소유주자본 ownership capital
소유주지분 equity ownership
소유주지분계정 proprietorship account
소유회사 owned company
소프트웨어 software
소재(素材) 상태로 in a rough state
소프트웨어개발비 software development cost
소프트웨어개발수명주기 Software Development Life Cycle (SDLC)
손금 용인 tax write-off
손금 용인 allowed deduction
손금(損金) charge against revenues
손금(損金) deductible expense
손금(損金) deduction
손금부인 expense disallowance
손금부인 비용 disallowed expense
손금불산입 exclusion from expenses
손금불산입 non-deductible expenses
손금불산입 non-deduction of expenses
손금불산입 손실 non-deductible losses
손금불산입 항목을 제외한 net of disallowed expenses
손금불산입항목 non-deductible item
손금산입 deduction of expenses
손금산입 inclusion in expenses
손금회계 deductible expense accounting
손비 cost(s)
손비인정을 위한 일반적 요건 general requirements for deduction
손비처리 가능여부 deductibility
손비처리되다 charge off
손상된 재고 damaged inventory
손실 loss
손실보상청구 claim for reimbursement of loss
손실보전금 allowance for losses
손실의 이연 carry-over of losses
손실의 소급공제 carry back of loss
손실의 회수 recovery of loss
손실한도액 limitation on losses
결손금사용기간 statute of limitation of loss
손익 gain or loss
손익 income and expenses
손익 loss and gain
손익 profit and loss
손익 및 이익잉여금결합재무제표 combined income and retained earnings statement
손익 및 이익잉여금결합재무제표 combined income and surplus statement
손익 및 이익잉여금결합재무제표 combined statement of income and earned surplus
손익 및 이익잉여금계산서 statement of income and retained earnings
손익거래 profit and loss transaction
손익결정 income determination
손익계산구분 operating section
손익계산서 earning statement
손익계산서 Income Statement (I/S)
손익계산서 loss and gain statement
손익계산서 operating statement
손익계산서 Profit and Loss Statement (P/L)
손익계산서 statement of income
손익계산서 statement of operating results
손익계산서 statement of profit and loss
손익계산서 등식 income statement equation
손익계산서 등식 profit and loss equation
손익계산서 오류 income statement errors
손익계산서감사 income statement audit
손익계산서계정 income statement account
손익계산서계정 temporary account
결손금 사용 utilization of loss
손익계산서분석 analysis of income statements
손익계산서비율 income statement ratio
손익계산서원칙 income statement principles
손익계정 general profit and loss account
손익계정 income account
손익계정 loss and gain account
손익계정 profit and loss account
손익계정잔액 balance the profit and loss
손익법 income approach
손익법 profit and loss method
손익법이론 theory of profit and loss method
손익보고 income reporting
손익보고 profit and loss report
손익분기 break-even
손익분기도표 break-even chart
손익분기점 break-even point
손익분기점 profit and loss point
손익분기점 Break-Even (BEP) point
손익분기점분석 break-even point analysis(BEP analysis)
손익예산 income budget
손익예산 profit and loss budget
손익요약표 summary of earnings
손익원칙 income principles
손익의 실현 realization of profit and loss
손익의 요약 income summary
손익인식의 시기 time of recognition profit and loss
손익책임단위 profit center
손익표 income sheet
순자산 감소 decreasing net value
손해담보계약 guaranty insurance
손해배상 compensation for damage
손해배상 damages
손해배상 indemnification indemnity
손해배상손실충당금 reserve for loss from compensation of damage
손해배상책임 liability for damage
손해배상청구 claim for compensation
손해배상청구 claim for damages
손해보험 damage insurance
손해보험 non-life insurance
손해보험료 fire and casualty insurance premium
손해보험료공제 deduction for fire and other casualty insurance premium
손해의 분담 apportionment of a loss
송금수수료 charge for remittance
fees
송금수표 remittance check
송금통지서 remittance advice
송금표 remittance slip
송금환 remittance bill
송금환 remittance draft
송료포함 including postage (carriage)
송장(送狀) invoice
송장기입장 invoice register
송장대장 invoice book
송장총가격 gross invoice price
송장총가격 invoice price
스왑거래 swap transaction
스코트랜드 칙허회계사회 Institute of Chartered Accountants in Scotland (ICAS)
스탠다드 앤드 푸어스사(신용평가전문회사) Standard and Poor's Corporation
승인된 approved
승인된 예산 approved budget
시가 prevailing price
시가 이하 구매 bargain purchases
시가 인상된 자산 appreciated property
시가(市價) market price
시가(市價) market value
시가(時價) current cost
시가(時價) current price
시가(時價) running price
시가기준 market value basis
시가동등액 approximate market price
시가발행 issue at market
시가법 market method
시가법 market price method
시가법 market value method
시가법 valuation at net selling price
시가상환 redemption at market value
시가재생산원가 spot reproduction cost
시가주의 current cost basis
시가주의 market price bases
시가주의 회계 current cost accounting
시가표준액 statutory standard price
시간급 hourly wage
시간급제도 hourly rate plan
시간기록표 time book
시간기준 time basis
시간당 간접비 배부율 hourly rate
시간당 임률(청구율) hourly rate
시간당 표준임률 standard rate per hour
시간동인 time driver
시간배분 time sharing
시간예산 time budget
시간외 근무보수 overtime compensation
시간외 근무수당 overtime allowance
시간외임금 overtime wage
시간원가 time cost
시간율법 hourly burden plan
시간조정수익률법 time-adjusted rate of return method
시간차이 time variance
시간차이 timing difference
시계열분석 analysis of time series
시굴비용 drilling cost
시사 audit of sampling test
시사 test-checking
시사 testing audit
시산표 Trial Balance (T/B)
시산표 working trial balance
시산표등식 trial balance of equation
시산표를 작성하다 prepare a trial balance
시산표마감후 after closing trial balance
시설 개체비 property improvement
시설기초원가 committed (capacity) cost
시설이동비 cost of removing equipment
시설이용권 rights of utilization
시송품 goods on approval
시스템감사 system audit
시스템감사기술자(日本) System Audit Engineer (SAE)
시스템감사인 system auditor
시스템개발주기 System Development and Life Cycle (SDLC)
시스템검사 systems review
시스템공학 systems engineering
시스템구조 system structure
시스템분석가 system analyst
시스템설계 system design
시용(試用)기간 trial employment period
시용판매 approval sales
시용판매 sales on approval
시용판매 미수금 accounts due on sales on approval
시운전비 trial running expenses
시인한도액 allowance limitation
시작비(試作費) experimental manufacturing cost
시장가격을 이용한 대체가격결정 transfer pricing at negotiated market price
시장가격지수 market value index
시장개척준비금 reserve for development of market
시장규모차이 market size variances
시장금리연동형예금 Money Market Certificate (MMC)
시장분석 market analysis
시장생산 market production
시장성 marketability
시장성 비지분증권 marketable nonequity securities
시장성 없는 unmarketable
시장성 채무증권 marketable debt securities
시장성있는 유가증권 marketable securities
시장점유율차이 market share variances
시장조사 market research
시장조사 marketing research
시제품원가 cost for trial manufacture
시주민세 municipal inhabitant's tax
시중할인율(재무성증권의) treasury bill rate
시행 enforcement
시행규칙 administrative regulation
시행령 Enforcement Decree
시행법 enforcement law
시행일 date of enactment
시행일 enforcement date
시행일 effective date
시험비 experiment cost
시험연구 및 개발비 experimental research and development expenses
시험연구비 experiment and research expenses (costs)
시험연구비 experimental research expenses
시험연구비 laboratory and research expenses
시험자료 test data
시험적 계획 pilot program
시험적 생산 pilot production
시험판매 test marketing
시효기간 limitation period
시효의 중지 suspension of prescription
식대보조금 meal allowances
식별가능성 identifiability
식음료수익 revenues-food & beverage
식음료원가 cost of hotel service-food & beverage
식품의약국(미국) Food and Drug Administration(FDA)
신고 기일연장 extension of time for filing
신고 및 납부 return and payment
신고기한 due date of filing return
신고기한 final date (deadline) for filing
신고납세 self-assessment of taxation
신고납세 tax payment by self-assessment
신고납세액 income tax self-assessed
신고불성실 가산세 penalties on incorrect filing
신고서 작성 수수료 tax return preparation fees
신고서에 재무제표 미첨부 failure to file financial statements with return
신고서의 틀린 난에 오기 entries on the wrong line
신고세액 tax estimated to be payable
신고시한 filing deadline
신고의무 filing requirements
신고의무 obligation to file returns
신고장소 place for filing returns
신고절차 declaration procedure
신고정환율제 new fixed exchange rate system
신규계정 new account
신규사업비용 new business expenses
신규상장기업 initial public offering firms
신규상품군 new lines of merchandise
신규재고 new inventory
신계약비(보험) deferred acquisition costs of new or renewal insurance contracts
신계약비(보험) acquisition expenses
신기술금융자산 new technology financial assets
신기술금융투자주식감액손실 impairment losses on new technology investment securities
신기술금융투자주식매출 sales of technology financial investment
신기술금융투자주식매출원가 cost of new technology investment securities sold
신뢰성 reliability
신분증명 identification (ID)
신설법인 newly incorporated corporation
신설합병 consolidation of corporations
신설회사 start-up corporation
신용감사 credit audit
신용거래(증권) margin transaction
신용거래(상업) credit transaction
신용거래계좌설정보증금 deposits for opening a margin account
신용거래융자금 margin to customers
신용거래융자이자 interest on margin loans
신용기관 fiduciary institutions
신용기록 credit memorandum
신용대출 fiduciary loan
신용대출 credit loan
신용대출 loan on credit
신용대여증권 accommodation paper
신용분석 analysis for credit purpose
신용분석 credit analysis
신용분석사 credit analyst
신용상태 credit condition
신용예산 credit budget
신용위험 credit risk
신용장 documentary Letter of Credit (L/C)
신용장 개설 보증금 L/C margin money
신용장 발행 수수료 L/C opening charge
신용장 수익자 L/C beneficiary
신용장 수입수수료 commission received on letters of credit
신용장 지급채무 customer's letter of credit liability
신용장 확인수수료 L/C confirming charge
신용장(은행발행의) bill of credit
신용장(은행발행의) letter of credit
신용의 공여 granting of credit
신용조사부 credit department
신용조사부감사 credit department audit
신용조합 co-operative bank (association)
신용조회 credit reference
신용판매상품 goods sold on credit
신용평가 credit ratings
신용카드관련수수료 fees on credit cards
신용카드수입수수료 fees on credit cards
신용카드채권 credit card receivables
신용카드채권매출 sales of credit card receivables
신용한도액 credit limit
신용한도액 credit line
신원보증금 surety guarantee for stock exchanges
신자산법 new-asset method
신주 new share (stock)
신주공모 public offering
신주납입금 paid-in advances on new stocks
신주발행 new issue of stock
신주발행비 new stock issue costs
신주발행비 new stock issuing expenses
신주발행비 share-issuing expenses
신주발행비 stock issue expenses (cost)
신주발행비상각 amortization of stock issue expenses
신주식납입금 capital subscriptions
신주의 무상교부 free distribution
신주의 무상교부 free share distribution
신주인수권 preemptive right of new share
신주인수권 stock right
신주인수권 stock rights
신주인수권 stock warrants
신주인수권 subscription right
신주인수권 처분손실 loss from disposition of marketable securities
신주인수권 처분손실 loss from disposition of stock warrants
신주인수권 처분익 gain on disposal of stock warrants
신주인수권 처분익 gain on sale of marketable securities
신주인수권대가 consideration for stock warrants
신주인수권대가의 자본잉여금전환 transfer of warrants value to capital surplus
신주인수권부 cum rights
신주인수권부사채 bond with subscription warrant
신주인수권부사채 bonds with stock warrants
신주인수권부사채 warrant bond
신주인수부사채할인발행차금 discount on bonds with stock warrants
신주인수부사채할증발행차금 premium on bonds with stock warrants
신주인수권조정 stock warrants adjustment
신주인수권증서 stock warrant
신주청약증거금 subscription deposits on new stocks
신주청약증거금 suspense receipts on capital stocks subscribed
신주청약증거금의 자본금전환 transfer of new stock subscriptions to capital
신청 offer
신청증거금영수증 receipt of advance on subscription
신청확인증서 certificate of subscription
신축세율 flexible tariff
신탁계정 trust account
신탁계정차 borrowings from trust accounts
신탁기금 fiduciary funds
신탁기금 trust funds
신탁보수 fees on trust accounts
신탁수익권 beneficial interest in trust
신탁업무운용손실 losses on trust accounts
신탁업무운용수익 fees on trust accounts
신탁업회계 trust accounting
신탁자산 trust assets
신탁재산 trust estate
신탁재산회계처리기준및감사기준 accounting standards for trust assets
신탁증서 deed of trust
신탁증서 indenture
신탁회계 fiduciary accounting
실가(實價) actual value
실가법 actual value method
실가주의 actual value basis
실계약 real contract
실권(失權) forfeiture
실권주 forfeited stock
실권주청약잉여금 surplus arising from forfeited payments on capital stock
실권주청약잉여금 surplus from forfeited stock
실물거래 real transaction
실물경제(실제경제) actual business
실물단위 표본감사 physical unit sampling
실물자본-현행원가 current cost/ physical capital
실비 actual expense
실사 due diligence
실사 physical count
실사 physical inspection
실수령액 (봉급등의) net pay
실업보험 unemployment insurance
실업수당 unemployment compensation
실용신안권 model utility right (patents-practical model)
실용신안권 utility model rights
실재계정 real account
실재성 existence
실적 performance
실정법 positive law
실제 노동시간 actual hours worked
실제가격 actual price
실제가격 real price
실제감가상각 actual depreciation
실제거래 actual transaction
실제구입가격 actual purchase price
실제내용년수 actual service life
실제달성가능 표준원가 actually attainable standard cost
실제로 제공된 인적용역 personal services actually rendered
실제배부율 actual burden rate
실제소득 actual income
실제소득 true income
실제손실기록법 recording of losses incurred
실제시간 actual hours
실제예정표준원가 actual expected standard cost
실제예측표준원가 actually expected standard cost
실제원가계산 actual cost (system)
실제원가계산제도 actual cost accounting system
실제원가방법(개별법)에 의한 원가법 cost method based on the actual cost method
실제원가법 actual costing
실제원가주의(기준) actual cost basis
실제임률 actual labor rate
실제임률 actual wage rate
실제자산 actual assets
실제적 조업도 practical capacity
실제적 표준원가 practical standard cost
실제전부원가계산 actual absorption cost
실제전부원가계산 actual absorption costing
실제정상원가계산 actual normal cost accounting
실제제조간접비배부율 historical overhead rate
실제제조원가 actual manufacturing cost
실제주의 회계 actual basis accounting
실제취득원가주의(기준) actual acquisition cost basis
실제현금가치 actual cash value
실존 physical presence
실증성(實證性) 검사 substantive tests
실지감사 actual audit
실지감사기준 field work standard
실지검사 field test
실지재고 actual inventory
실지재고 physical inventory
실지재고 stock-taking
실지재고법 physical inventory method
실지조사 field examination
실질가능현금절약 realizable cash savings
실질감사 substance audit
실질과세원칙 principle of real taxation
실질과세원칙 rule of substance over form
실질과세주의원칙 substance over form doctrine
실질성장률 real growth rate
실질소득 real income
실질소득자 과세의 원칙 principle of taxation based on economic substance
실질소득자 과세의 원칙 principle of taxation based on real income earner
실질소득자 과세의 원칙 principle of taxation on a substantial income earner
실질우선의 원칙 principle of substance over form
실질원가 real cost
실질이자율 real rate of interest
실질임금 real wage
실질자본 real capital
실질적 현금비용 effective cash cost
실체자본 physical capital
실체자본유지 maintenance of physical capital
실행가격 exercise price
실행가능 조업도 practical capacity
실행가능한 제조영역 feasible production area
실현가능원가 realizable value
실현개념 realization concept
실현된 증가액 realized appreciation
실현보유손익 realized holding gains or losses
실현손익 realized loss and gains
실현이익 realized income
실현이익 realized profit
실현주의의 공준 postulate of realization
실현주의의 공준 realization postulate
실현주의의 원칙 principle of realization
실현주의의 원칙 realization principle
실효수익률테스트 effective yield test
실효이자 effective interest
실효환율 effective exchange rate
조세불복 tax appeal procedure
심플렉스법 Simplex method
십진코드 decimal code
쌍무계약 reciprocal contract
쌍방거래 bilateral transaction
쌍방계약 bilateral agreement
심사청구 appeal for examination to be filed with the National Tax Service
심사청구 request for examination
심판청구 appeal for adjudication(to be filed with the National Tax Tribunal)
심판청구 request for adjustment
아메리카회계학회 Interamerican Accounting Association(IAA)
아시아 개발기금 Asian Development Fund
아시아 개발은행 Asian Development Bank
아시아·태평양 경제 협력체 Asia Pacific Economic Cooperation(APEC)
아시아·태평양 회계사연맹 Confederation of Asian and Pacific Accountants (CAPA)
아프리카동남중부회계사회 Eastern Central and Southern African Federation
아프리카 개발은행 African Development Bank
of Accountants(ECSAFA)
아프터서비스비 warranty expenses
악성인플레이션 vicious inflation
악세(惡稅) irrational (unpopular) tax
염가구입 bargen purchase
안분계산 proportional allocation
안분비례의 pro rata
안전 이윤 한계 margin of safety
안전성 stability
안전성의 원칙(보수주의 원칙) principle of conservation
안전성의 원칙(보수주의 원칙) principle of sound accounting
안전이익률 margin of safety ratio
안전재고 safety stocks
안전한계 margin of safety
안정가치회계 stabilized accounting
알선 intercession (intermediation)
압류 seizure
압류 attachment
압류금지 재산 property not subject to attachment
압류금지 재산 unseizable assets
압류대상재산 property subject to attachment
압류말소등기 register of cancellation of attachment
압류물건의 인계 transfer of attached goods
압류재산 환가처분 conversion into cash of attached property
압류조서 record of attachment
아더앤더슨 Arthur Andersen
압류통지 notice of seizure
압류통지서 notice of attachment
압류해제 release of attachment
압축기장 reduction entry
압축기장 한도액 advanced depreciation limit
압축기장한 자산 advanced depreciation assets
액면 " at par, face"
액면가 face value
액면가 nominal value
액면가 par price
액면가 par value
액면가액법 pare value method
액면가의 무상절하 gratis reduction of par value
액면금액 denomination
액면금액 face amount
액면발행 bonds issued at par
액면발행 issue at par
액면발행 par issue
액면사채 par value bonds
액면상환 redemption at par value
액면이하 below par
액면주 par stock
액면주 stock at par
액면주 stock with par value
액면주식 par value share (stock)
액면주식 par-value capital stock
액면주식 par value stock
액면초과액 in excess of par value
약관 clause
약속어음 note
약속어음 promissory notes
약속어음의 발행인 maker
약정이자 contract interest
약정이자 contracted interest
약정이자율 agreed interest rate
약탈가격결정 predatory pricing
양도 transfer
양도 assignment
양도 담보 재산 property transferred for surety
양도 불능 약속어음 non-negotiable note
양도가능 선하증권 negotiable B/L
양도가능신용장 assignable letter of credit
양도계약 transfer contract
양도불능신용장 non-transferable credit
양도비용 expenses incurred for the transfer
양도성예금증서 Certificate of Deposit (CD)
양도성예금증서거래손실 losses on transactions of certificate of deposit
양도성예금증서거래이익 gains on transactions of certificate of deposit
양도성예금증서경과이자 accrued interest on certificate of deposit
양도성예금증서이자 interest on certificate of deposit
양도성예수금 negotiable certificate of deposits
양도소득 assignment income
양도소득 capital gains
양도소득 과세 capital gain taxation
양도소득세 capital gains tax
양도수수료 transfer fee
양도자산 property for transfer
재양도 reconveyance
양도저당의 합병 consolidation of mortgages
양도차익에 대한 세금 tax on capital gains
양수 positive number
양수인 transferee
양수자 책임 transferee liability
양수회사 transferee corporation
양식관리 forms control
양육비 child-care expense
어업권 fishery rights
어업권 fishing rights
어업권상각비 amortization expenses on fishing rights
어음 note
어음·수표의 인수 acceptance
어음계정 bill account
어음계정장부 bill book
어음관련수수료 fees on notes
어음관리좌 cash management accounts(CMA)
어음관리계좌관련수수료 fees on CMA
어음관리계좌예수금 deposits on CMA
어음관리계좌이자 interest on CMA
어음관리계좌자산 CMA assets
어음관리계좌지급이자 interest on CMA
어음교환 bank clearing
어음교환소 clearing house
어음교환액 clearance
어음기입장 note register
어음대부금 loan on notes
어음대부이자 interest on loans on bills
어음만기통지서 bill advice
어음매매손실 losses on sales of CMA
어음발행인 drawer
어음발행통지서 letter of advice
어음배서의무 liability for endorsement
어음배서의무대충 per contra for contingent liability on bill endorsed
어음배서인 draft endorser
언스트영 회계법인 Ernst & Young
어음보증 assurance of bill
어음부도통지 notice of dishonor
어음 소지인 draft holder
어음수취인 drawee
어음의 개서 renewal of bill
어음의 교환 clearing
어음의 조건부인수 qualified acceptance of bill
어음의 지급기일 duration of note
어음의 회수 collection of bill
어음인수 채무 customer's acceptance liability
어음인수인 acceptor
어음추심료 charge for collection of bill
어음할인(료) bill discount
어음할인(료) discount charges on notes
어음할인(료) discount of bill
어음할인(료) discount on bill
어음할인(료) discount on note
어음할인회사 discount company
언스트 앤 영 회계법인 Ernst $ Young
업무 affairs
업무감사 business operations audit
업무감사 management audit
업무감사 operation audit
업무감사 operations audit
업무관련 사망·부상·기타 불구화 injury or other disability
업무관련사망 service-incurred death
업무무관 경비 expenses not related to business
업무무관 경비 non-business expenses
업무상 지출 expenditure for business purpose
업무상의 사고 on-the-job accidents
업무서류 business papers
업무수익의 보상 compensation for profit from business
업무수행상 for business purpose
업무용 부동산 business-purpose real estate
업무용 부동산 property for business purposes
업무제휴 business tie-up(alliance)
업적 performance
업적주의 손익계산서 operating performance income statement
업적평가 evaluation of performance
업적평가 performance evaluation
업적평가회계 performance accounting
업종별 실행 industry practices
업종별 조사 industry wide audit
에누리 price concession
에스컬레이터조항물가변동형임금인상 escalator clause
여과결정 screening decisions
여분의 extra
여비 business traveling expenses
여비 travel charge
여비가불금 travel advances
여비교통비 travel and transportation expenses
여비교통비 traveling expense and car fare
여비교통비 traveling expenses
여비교통비 travel expenses
여비수당 traveling benefits
여신기간 credit period
여신전문금융업법 credit specialized financial business Act
여유자금 floating money
여행자수표 traveler's check
역년방식 calendar year method
역덤핑 reverse dumping
역방법 back-door approach
역분개 reversing entry
역사적 원가 historical cost
역사적 원가주의 historical cost principle
역산법 reversal cost method
역외거래 offshore transaction
역외금융 센타 offshore financing(banking)center
역외금융(易外金融) offshore banking
역외시장 offshore market
역외외화대출금 offshore loans in foreign currency
역외외화투자유가증권 offshore investment securities in foreign currency
역외자금 offshore fund
역지원 cross subsidization
역진(逆進) 세율 regressive tax rates
역행감사 regressive audit
역환어음 redraft
연간(年間) 배분 proration between years
연간기대조업도 expected annual capacity (volume)
연간매출액 annual sales
연간소득 annual earnings
연간이익 yearly earnings
연간정액지불법 equal annual payment method
연간제조원가보고서 annual cost sheet
연간제조원가회계 annual cost accounting
연간최소 임차료 minimum annual rentals
연간환산 소득 annualized income
연결 combination
연결 consolidation
연결기준 consolidation criteria
연결납세신고서 consolidated tax returns
연결대차대조표 consolidated balance sheet
연결대차대조표 statement of consolidated B/S
연결방침 consolidation policy
연결손익계산서 consolidated income statement
연결손익계산서 consolidated profit and loss statement
연결손익계산서 consolidated statement of income
연결손익계산서 statement of consolidated income
연결실체 consolidated entity
연결영업권 goodwill from consolidation
연결운전자금 consolidated working fund
연결원장 consolidation ledger
연결의 기준 consolidation basis
연결의 원칙 principle of consolidation
연결이익 profit from consolidation
연결이익잉여금 consolidated retained earning
연결잉여금 consolidated surplus
연결잉여금계산서 statement of consolidated surplus
연결자회사 consolidated subsidiaries
연결재무상태변동표 consolidated statement of changes in financial position
연결재무제표 consolidated financial statements group accounts
연결재무제표의 주석 notes to consolidated financial statements
연결재무제표작성의 기초 basis of presenting consolidated financial statements
연결재무제표준칙 working rules for consolidated financial statements
연결재무제표준칙 accounting standards for consolidated financial statements
연결전이익 profit prior to consolidation
연결정산표 consolidated work sheet
연결조정 계정 consolidated adjustment account
연결조정 계정 consolidation adjustment account
연결조정계정상 투자비초과액 excess of the cost of investments in consolidated subsidiaries
연결조정분개 consolidated adjusting entry
연결주당순이익 consolidated earning per share
연결주주지분계정표 consolidated statement of shareholder's equity
연결지분법 equity method of consolidation
연결집단 consolidated group
연결집단 consolidation group
연결초과액 consolidation excess
연결하다 consolidate
연결현금흐름계산서 statement of consolidated cash flows
연결현금흐름표 consolidated cash flow statement
연결회사배당소득 dividend income consolidation units
연결회사수입이자 interest income-consolidation units
연결회사유동부채 current liabilities-consolidation unit
연결회사이익 income from consolidated operations
연공서열 제도 seniority system
연구개발비 research and development expenditures
연구개발비 research and development expenses (cost)
연구개발비충당금 reserve for research and development
연구개발에관한회계처리준칙 working rules of accounting for research and development
연구보조금 fellowship grant
연구 및 인력개발준비금 reserve for research and manpower development
연구 인력개발비 세액공제 tax credit for research and manpower development expense
연구비 research expenditure
연구비 research expenses
연구소 institute
연금 pension
연금 및 퇴직금제도 pension and retirement plans
연금 충당금 reserve for pensions
연금(年金) annuity
연금(年金) ordinary annuity
연금기금 pension fund
연금기금적립금 pension fund reserve
연금법 annuity method
연금부채 pension liability
연금비용 annuity cost
연금비용 pension expense
연금상각법 annuity method of depreciation
연금액보증제도(일부이익을 연금으로 적립하는 방식) defined benefit pension plans
연금의 현가 present value of annuity
연금제도 pension plan
연금종가 amount of an annuity
연금종가 final value of annuity
연기가능비용 postponable costs
연납 authorized deferred payment
연납 deferment of payment
연대 납세의무가 있는 liable jointly and severally
연대 채무자 joint debtor
연대 책임 joint liability
연대 책임 joint responsibility
연대납부책임 joint and several obligation for tax payment
연대납세 의무자 person with joint tax liability
연대납세의무 joint and several obligation for tax liability
연대납세의무 joint and several tax obligation
연대보증인 joint and several guarantor
연대증서 joint and several bond
연대채무 joint and several obligation
연대채무보증 joint liability on guarantee
연대책임 joint and several liability
연대책임 solidarity
연도결산 annual closing of accounts
연도말마감 annual closing
연도말수정 year-end adjusting
연도예산 annual budget
연락사무소 liaison office
연령조사 aging
연로자 공제 deduction for aged person
연로자 공제 old person allowance
연료계정 fuel account
연료및유류대 fuel & gas expenses
연료비 fuel cost (expense)
연리 annual interest
연리 interest per annum
연리 per annum rate
연리율 annual interest rate
연말 대차대조표 year-end balance sheet
연말 세무대책 year-end tax planning
연말배당액 year-end dividend
연말정산 year-end settlement
연말정산 year-end statement
연매법 year purchase method
연방기금 Federal Fund
연방소득세 federal income tax
연방실업보험세법 Federal Unemployment Tax Act
연방준비은행 Federal Reserve Bank
연방준비제도 Federal Reserve System
연방준비제도이사회 Federal Reserve Board (FRB)
연방증권법 Federal Securities Laws
연방통상위원회 Federal Trade Commission (FTC)
연부(年賦) yearly installments
연부기금 amortization fund
연부불 annual installment
연부상환 redemption by yearly installment
연부상환법 amortization method
연불 deferred payment
연불기준 deferred payment basis
연불수출 export by deferred account
연불수출 export on deferred payment term
연불수출 exports on a deferred payment
연불이자수익 interest revenues on deferred payment
연불판매 deferred payment sale
연불판매 sale on deferred payment
연불판매 sales on deferred payment terms
연산품 co-product
연산품 joint product(s)
연산품 생산 parallel processing
연산품결합원가 joint cost
연산품생산 joint or co-product production
연산품평가 valuation of joint products
연세주의 yearly taxation
연속감사 return audit
연속갱신예산 continuous budget
연속갱신예산 rolling budgets
연속계획조정기법(1년 계획을 매월 단위로 계속 바꾸는) rolling plan technique per year
연속비 continuing expenditure
연속생산 sequential processing
연속식 배부법 continued distribution
연속예산 perpetual budgets
연속원장 progressive ledger
연속총평균법 progressive average inventory method
연속표본추출(법) sequential sampling
연수비 training expenses
연수조사 "aging, aging analysis"
연수합계법 sum-of-the-years-digits method
연역법 deductive method
연역체계 deductive system
연장하다 extend
연중계속감사 running audit
연차 재고조사 annual inventory taking
연차감사 annual audit
연차결산 annual accounting
연차보고서 annual report
연차보고서 annual return
연차보고서 annual statement
연차요약서 annual summary
연차의 annual
연차재무제표 annual financial statements
연차주주총회 annual general meeting
연차주주총회 annual meeting stockholders
연체금 back money
연체된 세금 overdue taxes
연체료 delinquent charge
연체료 arrearage change
연체배상 penalty on delayed delivery(payment)
연체수표 stale cheque
연체이자 default interest
연체이자 interest for delay
연체이자 interest for delinquency
연체이자 over due interest
연체일변 overdue interest per diem
연체집세 rent arrear
연초세 tobacco consumption tax
연초세 tobacco taxes
연평균지수 average for the year index
연합(노동) 협약 joint agreement
염가 bargain price
염가구매선택권 bargain purchase option
염가갱신약정권 bargain renewal option
영(零)기준계획예산 zero-base planning and budgeting
영(零)기준계획예산제도 Zero-Base Planning-Programming Budget System
영(零)기준예산 Zero-Base budgeting
영구 차지권 perpetual lease
영구공채 perpetual bond
영구사채 irredeemable bond
영구세 perennial tax
영구장부 perpetual book
영구적 투자 permanent investment
영구적인 계정 permanent account
영구차지인 perpetual leaseholder
영국·웨일스 칙허회계사회 Institute of Chartered Accountants in England and Wales (ICAEW)
영국칙허공인회계사회 Institute of Chartered Accountants (ICA)
영국칙허회계사(勅許會計士)회Association of the Institutes of Chartered Accountants(AICA)
영국칙허회계사회 회원Fellow of the Institute of Chartered Accountants in England & Wales
영리 profit-making
영리법인 profit-seeking corporation
영리사업 commercial business
영리자본 lucrative capital
영세상 small business
영구조서철 permanent file
영세율 적용 application of zero rate
영세율(零稅率) zero rating
영속성 continuity
영속성 permanence
영수시에 at the time of receipt
영수증 receipt
영수증 voucher
영업 business
영업 operation
영업 비용 operating expenses
영업 수익세 business profit tax
영업개시전비용 preoperating expenses
영업개요 operational highlights
영업결손금의 이월 operating loss carryback
영업계정 operating account
영업계정 trade account
영업계정수지잔액 underwriting account balance
영업과목 description of business
list of business
영업권(營業權) goodwill
영업권(營業權) trade rights
영업권상각 amortization of goodwill
영업권상각비 amortization expenses on goodwill
영업권의 평가 valuation of goodwill
영업년도 working year
영업능률 commercial efficiency
영업레버리지 operating leverage
영업레버리지도 degree of operating leverage
영업리스계약 operating lease commitment
영업미수금 accounts receivable
영업보고서 account of business
영업보고서 business report
영업보고서 operating reports
영업보증금 business guarantee deposits
영업보증금 deposits provided for business
영업비 business expenses
영업비 commercial expenses
영업비 operating or office expense
영업비 trade expenses
영업비 working cost
영업비구성비율 composition ratio of marketing costs
영업비용 operating expenses
영업비용 operating costs
영업비율 operating ratio
영업상의 보증금 security of business (key money deposit)
영업상의 투자 trade investment
영업성적계산서 statement of operating results
영업세 business tax
영업세 occupation tax
영업세 occupational tax
영업세 operating tax
영업세 privilege tax
영업세 trade tax
영업세법 act of business tax
영업소 service office
영업손실 net operating loss
영업손실 operating loss
영업손익 operating income (profit) and loss
영업수익 operating revenues
영업수익 revenue from operations
영업수입 operating receipt
영업수입 sales earning
영업순이익 net operating profit
영업순환주기 operating cycle
영업시간 office hours
영업실적 business results
영업실적 operating results
영업실적 results from operating
영업실적 results of business
영업실적 results of operating activities
영업실적 results of operation
영업양도 transfer of business
영업외 non-operating
영업외 비용 non-operating expenses
영업외 소득 non-business income
영업외 손실 non-operating loss
영업외 이익 non-operating profit
영업외비용 income charges
영업외비용 non-operating expenses other charges
영업외손익 non-operating profit and loss
영업외손익 non-operating revenues and expenses
영업외손익 other income and expense
영업외손익구분 non-operating section
영업외수익 non-operating income
영업외수익 non-operating revenues
영업외이익 non-operating profits
영업외잡손실 miscellaneous non-operating losses
영업외잡이익 miscellaneous non-operating gains
영업용 토지 건물집기 bank premises and equipments
영업용건물 building used in operation
영업용자산 operating assets
영업용자산 operational asset
영업용집기 operating furniture
영업원가계산 operation costing
영업원장 operating ledger
영업의 operating
영업의 양수 purchase of business
영업이익 income from operations
영업이익 net operating income
영업이익 operating income
영업이익 operating profit
영업이익 profit from operation
영업이익률 operating earning rate
영업이익률 ratio of operating profit to revenue
영업이익률 ratio of operating to sales
영업일 business day
영업잉여금 operating surplus
영업자산 trade assets
영업잡손실 miscellaneous operating losses
영업잡이익 miscellaneous operating income
영업정지 suspension of business
영업종목 item of business
영업준비금 operating reserve
영업현황 business standing
영업확장 business expansion
영업활동에서조달(감소)된 순운전자본working capital provided(used for)from operations
영업활동에서조달된 현금과예금 cash and bank deposit provided from operations
예규 published rulings
예금 cash and due
예금 due from financial institutions
예금 deposit
예금 deposit due from bank
예금 deposit liabilities
예금 deposits and savings
예금 deposits with banks
예금거래명세서 bank statement
예금계정 deposit account
예금대부 deposit loan
예금보험료 deposit insurance premium
예금부족 not sufficient funds
예금원장 deposit ledger
예금은행 money bank
예금이율 deposit rate
예금이자 interest on deposit
예금이자 interest on deposit with banks
예금이자 대 인건비비율 ratio of personnel expenses to interest
예금이자율 deposit interest rate
예금입금표 deposit ticket
예금전표 deposit slip
예금증서 deposit certificate
예금지불준비율 bank reserve ratio
예금회전수 account turnover
예납기간 period of prepayment
예납세금 prepaid income tax
예납세액 estimated tax payments
예납세액 provisional assessment
예납소득세 income tax reserve
예대율(預貸率) loan deposit ratio
예방원가 prevention cost(s)
예방적인 감사 preventive audit
예비감사 preliminary audit
예비계정 shadow account
예비대차대조표 preliminary balance sheet
예비자금 emergency funds
예비적인 결산절차 preliminary closing procedures
예비적인 회계감사 preparatory audit
예비조사 preliminary examination
예비주권 preliminary certificates of stock
예산 budget(s)
예산 대 실적 budget vs actual
예산가격 budgetary price
예산가격 budgeted prices
예산계정 budget account
예산계정 budgetary account
예산과 budget division
예산과목의 이체 rearrangement of budget item
예산기간 budget period
예산년도말 end of the fiscal year
예산담당자 budget executive
예산도표 budget chart
예산배정 appropriation budget
예산보고서 budget reports
예산부문 budget department
예산상 대차대조표 budgetary balance sheet
예산상 손익계산서 budgeted income statement
예산상 제조간접비율 budgeted factory overhead rate
예산서 budget manual
예산실적차이 variation from budget
예산안 budget draft
예산에 반영된 원가 budgeted cost
예산원가 budget cost
예산위원회 budget committee
예산제도 budget system
예산제도 budgeting system
예산조업도 budgeted volume
예산중심점 budget center
예산지출권 budget appropriation
예산차이 budget variance
예산차이 분석 analysis of budget variance
예산차이 분석 analysis of variance from budget
예산통제 budgetary control
예산통제 budgeted control
예산통제규정 manual of budgetary control
예산편성 budgeting
예산표 budget sheet
예산회계법 Budget and Accounting Act
예산회계정보시스템 budget accounting information system
예상내용년수 expected life
예상내용년수 probable life
예상되는 미래 현금흐름의 순현재가치 net present value of expected future cash flow
예상매출 forecasting sales
예상비용 estimated expenses
예상사용가능기간 estimated useable period
예상판매 sales forecast
예상항목 accrual item
예상항목 accrued items
예수금 non-trade advances (deposits)
예수금 returnable deposits
예수금 withholding accounts
예수금 withholdings
예수금이자 interest on deposits
예수보증금 guarantee deposits received (deposits received)
예수세금 taxes withheld
예수유가증권에 기인한 채무 liability arising from securities received as deposit (collaterals)
예약 subscription
예약선급금 advances on subscription
예약판매 advances sale
예약판매 sale(s) by subscription
예약판매 subscription sales
예외거래 isolated transactions
예외사항 exception
예적금담보대출 loans secured by deposits
예적금담보대출이자 interest on loans secured by deposits
예정 및 이월계정 accrued and deferred account
예정계상된 accrued
예정계정 accrued account
예정공사원가 estimated cost of construction work
예정률 estimated rate
예정배부 application
예정배부율 established rate
예정배부율 estimated burden rate
예정배부율 predetermined burden rate
예정신고 preliminary declaration
예정신고 provisional return
예정원가 anticipated cost
예정원가 estimated cost
예정원가 predetermined cost
예정원가 predicted (predictive) cost
예정원가계산 estimated cost accounting
예정원가계산 predetermined cost system
예정원가계산제도 estimate cost system
예정원가계산제도 estimated cost system
예정원가표 estimated cost card
예정임률 predetermined wage rate
예정자산 accrued asset
예정제조간접원가 배부율 predetermined overhead rate
예측 순실현가치 방법 estimated net realizable value method
예측가치 predictive value
예측오차의 원가 cost of prediction error
예측자료 forecasted data
예측정보 information on forecasts
예측차이 forecasting variance
예치금 due from financial institutions
예치금이자 interest on due from financial institutions
예치보증금 deposits received for guarantees
예탁금 deposits provided
예탁증권 Depositary Receipt (DR)
예탁계좌 escrow account
예탁증서 claim tag
오.알(O.R.) Operational Research (OR)
오기 error of mistake in writing
오기 miss entry
오기하다 enter wrongly
오락세 entertainment duty
오락시설 이용세 local entertainment tax
오류 error
오류 mistake
오류금액상한 upper error dollar limit
오류수정 error correction
오류율상한 upper error rate limit
오류의 발견 detection of error
오류정정 correction of errors
오퍼상 foreign trading agents
온라인 리얼타임시스템(실시간 컴퓨터 처리시스템) on-line real time system
올라가다 (부동산 가격 등이) appreciate
옵션매매손실 losses on sale of options
옵션매매이익 losses on sales of options
옵션평가손실 losses on valuation of options
옵션평가이익 losses on valuation of options
완불하다 pay-off
완성 completion
완성공사 construction of completion
완성공사 보상충당금 reserve for compensation for completed works
완성도 degree of completion
완성된 부품 completed part
완성비율 percentage of completion
완성임대주택 finished rental housing
완성주택 finished housing
완성제조지시서 completed production order
완성품 원가 cost of finished goods
완성품 원가 cost of goods manufactured
완성품 환산량 equivalent production
완성품 환산량 equivalent units
완전경쟁시장 perfectly competitive market
완전고용 full employment
완전공시 full disclosure
완전공시제도 full disclosure principle
완전면세 full exemption
완전조업 working at full capacity
완전조업도 full capacity
완전지분법 complete equity method
완전참가적 우선주 fully participating preferred stock
완전참가적 우선주 partially participating preferred stock
완전표준원가 perfect standard cost
완전한 상호배부원가 complete reciprocated cost
완전한 정보의 기대값 Expected Value of Perfect Information(EVPI)
완제품입고 completed sent to storeroom
왕복 항공료 round-trip airfares
외교통상부 Ministry of Foreign Affairs and trade
외국거래 foreign transactions
외국국채 foreign government bonds
외국기업 foreign corporation
외국납부 세액공제 credit for foreign taxes paid
외국납부세액 공제 한도의 국가별 계산방식 country-by-country limitation
외국납부세액 공제한도 foreign tax credit limitation
외국납부세액 직접공제방식 direct credit method for foreign taxes
외국납부세액공제 foreign tax credit
외국대리점계정 foreign agents account
외국무역선 foreign trade vessel
외국법인 foreign corporation
외국법인세 foreign corporation tax
외국법인에의 양도 transfers to foreign entities
외국법인의 사업년도 business year of foreign corporation
외국사채 external bond
외국사채 foreign corporate bonds
외국세액의 간접공제방식 indirect credit method for foreign taxes
외국세액의 공제한도액 creditable amount of foreign taxes
외국세액의 손금산입제 inclusion of foreign taxes in expenses
외국세액의 이월공제 carry-over of foreign tax
외국어음 중개인 exchange broker
외국원천소득 income accrued from foreign sources
외국은행대부계정 due from foreign banks account
외국은행차입계정 due to foreign banks account
외국인 납세자 alien taxpayer
외국인 소유자본 foreign owned capital
외국인 입국세 alien tax
외국인 투자기업 foreign investment company
외국인 투자기업 foreign-invested corporation
외국이 투자촉진법 foreign investment promotion Act.
외국인부동산투자세법(미국) Foreign Investment in Real Property Tax Act
외국정부에 의한 차별과세 discriminatory taxes of foreign governments
외국지분 overseas interests
외국지점 채권계정 foreign branch-our account
외국지점 채무계정 foreign branch-their account
외국지점계정 foreign branch account
외국통화(외화) foreign currency
외국항해 소득 income derived from overseas navigation
외국환 관리 exchange control
외국환 매도율 selling rate
외국환 제수입 수수료 sundry commission received on foreign exchange
외국환거래담보금 security deposits for foreign exchange
외국환거래업자 arbitragist
외국환거래중매인 arbitrage broker
외국환관리법 foreign exchange control law
외국환수수료 commission paid on foreign exchange
외국환지급이자 interest paid on foreign exchange
외국환차손익 exchange gains and losses on foreign currency
외부감사 external audit
외부감사인 external auditor
외부거래 external transaction
외부경제 external economies
외부기억장치 outside storage unit
외부보고 external reporting
외부보고회계 external accounting
외부보관 off line storage
외부부채 external liabilities
외부부채 liability to an outsider
외부분석 external analysis
외부실패원가 external failure costs
외부자금조달 external financing
외부주주지분 outside interests
외부증거 external evidence
외상거래 tick
외상거래계정 open-book account
외상매입 bought on credit
외상매입 credit purchase
외상매입금 account payable-trade
외상매입금 account(s) payable
외상매입금 buying on credit
외상매입금 credit account payable
외상매입금 credit purchase
외상매입금 trade accounts payable
외상매입처원장 creditor's ledger
외상매입하다 buy on open account
외상매출 charge sales
외상매출 sale on account
외상매출 sale on credit
외상매출 selling on credit
외상매출가격 credit price
외상매출계정 account of credit sales
외상매출금 account receivable-trade
외상매출금 accounts of receivable-customers
외상매출금 accounts receivable
외상매출금 credit account receivable
외상매출금 credit sales
외상매출금 trade accounts receivable
외상매출금 연령분석법 aging-of-accounts-receivable method
외상매출금계정 accounts receivable
외상매출금연령조사표 working paper for aging schedule
외상매출금원장 accounts receivable ledger
외상매출금잔액비율법 percentage of ending accounts receivable method
외상매출금회전율 turnover ratio of accounts receivable
외상매출선 credit customers
외상매출액비율법 percentage of credit sales method
외상매출처계정 customer's account receivable
외상매출하다 sell on credit
외상판매 sale on credit
외상판매 sales on account
외자 foreign capital
외자도입 inducement of foreign capital
외자에 관한 법률 law concerning foreign investment
외주 subcontract
외주가공비 amount paid to subcontractor
외주가공재공품 work-in-process outsourced
외주가공제품 finished goods outsourced
외주제품 outside product
외채 offshore loan
외형 "sales, turnover, total revenue "
외화가득률(外貨稼得率) rate of foreign exchange earning
외화거래손실 loss on foreign currency transactions
외화공사미수금 receivables from construction contracts in foreign currency
외화금융리스부채 capital lease liabilities in foreign currency
외화금융리스채권 capital lease receivables in foreign currency
외화계정 account in foreign currency
외화계정 foreign currency a/c
외화단기차입금 short-term borrowings in foreign currency
외화당좌예금 checking account in foreign currency
외화대출금 foreign currency loans
외화대출금 loans in foreign currency
외화매입채무 trade payables in foreign currency
외화매출채권 trade receivables in foreign currency
외화미수금 non-trade receivables in foreign currency
외화미수수익 accrued receivable - foreign currencies
외화미수수익 accrued revenues in foreign currency
외화부채 foreign debt
외화부채 foreign currency loan
외화부채조정계정 foreign currency adjustment
외환분양미수금 receivables from real-estate sales in foreign currency
외화사채 bonds payables in foreign currency
외화상품유가증권 trading securities in foreign currency
외화예금 foreign currency deposit
외화예수금 deposits in foreign currency
외화예치금 due from banks in foreign currency
외화외상매입금 trade accounts payables - foreign currencies
외화외상매출금 trade accounts receivable - foreign currencies
외화의 송금 remittance of foreign currency
외화자산 foreign currency assets
외화잔고의 환산 translation of foreign balances
외화장기대여금 long-term loans in foreign currency
외화장기미수금 long-term non-trade receivables in foreign currency
외화장기미지급금 long-term payable - foreign currencies
long-term non-trade payables in foreign currency
외화장기성외상매입금 long-term accounts payable in foreign currency
외화장기차입금 long-term borrowings in foreign currency
외화주식 investment in overseas company
외화장기차입금 long-term debts - foreign currencies
외화준비액 foreign currency
외화증권 securities in foreign currency
외화증권매매손실 trading loss on foreign currency securities
외화증권매매익 trading gains on foreign currency securities
외화증권수탁수수료 brokerage fees on foreign securities
외화증권인수및주선수수료 underwriting fees on foreign securities
외화차입금 borrowings in foreign currency
외화채권 bonds in foreign currency
외화채권채무 foreign currency receivables and payable
외화투자유가증권 investment securities in foreign currency
외화타점예치계정 nostro a/c
외화평가손실 loss on foreign currency translation
외화평가이익 gain on foreign currency translation
외화표시 채권 foreign currency receivable
외화표시 부채 debts denominated in foreign currency
외화표시 재무제표 foreign currency financial statements
외화표시 채무 debt in foreign currency
외화환산 foreign currency translation
외화환산 translation of foreign currencies
외화환산대 deferred gains foreign currency translation
외화환산대환입 reversal of gains foreign currency translation
외화환산손실 losses on foreign exchange translation
외화환산이익 gains on foreign exchange translation (gains on foreign currency translation)
외화환산조정 foreign currency translation adjustment
외화환산차 deferred loss foreign currency translation
외화환산상각 amortization on deferred losses on foreign currency translation
외화환산차손익 exchange gain or loss
외환 foreign exchange
외환거래 foreign currency transaction
외환거래손실 loss on foreign exchange transactions
외환거래이익 gains on foreign currency transaction
외환계정 foreign exchange account
외환관리 foreign exchange controls
외환당좌대월 overdrafts for in foreign currency
외환딜링 foreign exchange dealing
외국환거래법 Foreign Exchange Transaction Act
외환매매익 gains on foreign exchange transactions
외환보유액 foreign exchange holding
외환수입이자 interest received on foreign exchange
외환차손 loss on foreign exchange transaction
외환차손 losses on foreign currency transaction
외환차손익 foreign exchange gains or losses
OECD 모델조세조약 OECD model convention
요구불어음 demand bill
요구불예금 demand deposit
요구이익률 Required Rate of Return (RRR)
요소별원가계산 cost accounting by elements
요소별원가계산 elementary cost accounting
요소비용 factor cost
요식행위 formalities
요약대차대조표 condensed balance sheet
요약손익계산서 condensed income statement
요약재무정보 summarized financial information
요약재무제표 abstract of financial statements
요약재무제표 condensed financial statements
요원파견 서비스 facility management service
요율결정 rate making
요율인하 rate cutting
요인분석 factor analysis
용도변경 가능농지 convertible farmland
용도불명비용 expense(s) unaccounted for
용량 capacity
용선계약 charter contract on vessel
용선계약(서) Charter Party (C/P)
용선료 charterage
용수부 (用水部) water supply dept.
용수비 warter expense
용역계약 contract for service
용역계약 service contracts
용역단위 service unit
용역부문 service department
용역부문의 배부기준 allocation bases of service department
용역부문의 원가배부 allocating costs of service department
용역비 service contract expenses
용역비례법 service-life method
용역수익 service income
용역수입 sales of services
용역원가 service cost
용역원가 cost of service
용역잠재력 service potentials
용역제공 rendering service
용역제공시간 service hours
용지 (用地) land
용지권(用地權) easement
용지비 land cost
원가추정 cost estimation
원가추정의 고저점법 high-low method of cost estimation
원가통제 cost control
원가표준 cost standard
원가함수 cost function
원가행태 cost behavior
원가회계 cost accounting
원가회계기준심의위원회 Committee on Statement of Cost Accounting Principles (CSCP)
원가회계기준심의위원회 Cost Accounting Standards Board (CASB)
원가회계담당자협회(英) Institute of Cost and Works Accountants (ICWA)
원가회계사 "cost accountant, CMA"
원가회계제도 cost accounting system
원가회계준칙 working rules for cost accounting
원가회수 cost recovery
원가회수법 cost recovery method
원가-효익 접근법 cost-benefit approach
원가흐름 cost flow of inventories
원가흐름 flows of costs
원가흡수 absorption
원금 principal
원금과 이자 principal and interest
원료 materials
원료가격변동 fluctuations in prices of raw materials
원료매입 선급금 advances made for purchase of materials
원료면세 exemption raw material
원료카드 stock card
원리 doctrine
원리 principle
원리합계 interest included
원면전기참고란 posting reference
원수보험금 primary claims
원수보험료 primary premium
원수보험료 primary premium revenues
원시기록 original record
원시기입 original entry
원시기입부 book of original entry
원시서류 original papers
원시원가 initial cost
원시자료 raw data
원시자료 source data
원시자본 original capital
원시장부 original book
원시증빙 original documents
원시증빙 original voucher
원시증빙 source documents
원시취득원가 original acquisition cost
원시투자액 original investment
원장 register
원장 각 계정의 마감 closing all accounts in the ledger
원장 페이지수 ledger folio
원장(元帳) ledger
원장계정 ledger account
원장대체 ledger transfer
원장마감 closing the ledger
원장면수 ledger page
원장분개장 ledger journal
원장에 기입하다 enter in the ledger
원장에 전기하다 post to (into) the ledger
원장자산 ledger assets
원장잔고 balance on ledger
원장잔액 balance of ledger
원장잔액 ledger balance
원장쪽수 folio
원장통제 ledger control
원재료 raw materials
원재료 환출보고서 materials returned report
원재료비 cost of materials
원재료원장 raw materials ledger
원재료재고 raw materials on hand
원재료재고 stores of raw materials
원천과세 pay as you earn
원천과세 stoppage at the source
원천과세 tax deducted at source
원천과세 taxation at the source
원천과세방식 pay-as-you-earn (P.A.Y.E)
원천납부 증명 withholding certificate
원천분리과세 schedular withholding taxation
원천선택과세 optional assessment
원천세 withholding tax
원천세의 부과 imposition of withholding tax
원천소득세 income tax collected at the source
원천소득세 withholding income tax
원천지 과세주의 source principle of taxation
원천징수 (源泉徵收) tax withholding
원천징수 간이세액표 tax withholding table
원천징수 불이행 가산세 penalties on failure of tax withholding
원천징수 소득세 income tax withheld
원천징수 예수금 amount withheld
원천징수된 세금 taxes withheld
원천징수방식 pay-as-you-earn (P.A.Y.E)
원천징수제도 withholding system
원천징수표 withholding slip
원천징수하다 withhold tax at source
원화계정 won account
원화금융리스채권 capital lease payment receivables in Won
원화대출금 loans in Won
원화사채 bonds payable in Won
원화예수금 deposits in Won
원화예치금 Won deposit
원화장기차입금 long-term borrowings in Won
원화지급보증대지급금 guarantee payments in Won
원화지급보증대충 customers' liabilities on acceptance and guarantees in Won
원화차입금 borrowings in Won
원화표시사채 bonds in Won
월 지급금액 monthly payment amount
월간 monthly publication
월계 monthly total
월계표 monthly statement of account
월급 monthly pay
월급제 plan payment system
월말평균잔액 average monthly balance
월별 보고서 monthly report
월별계산서 monthly statement
월별계산표 monthly sheet
월별대차대조표 monthly balance sheet
월별로 on a monthly basis
월별시산표 monthly trial balance
월별신고서 monthly return
월별자금보고서 monthly cash report
월별총평균법 monthly average method
월부금 monthly installments
월부판매 monthly installment sale
월생산량 monthly output
월정급여액 fixed monthly wages
월차개인별급료명세서 monthly individual payroll sheet
월차결산 accounting by month
월차결산 monthly closing
월차결산계정 monthly closing accounts
월차손익계산서 monthly profit and loss statement
위약금 damages for breach of contract
위약손실 보상준비금 default loss compensation reserve
위약손실 보상준비금 reserve for compensation for default loss
위약손해배상공동기금 collective fund for default loss
위약이자 penal interest
위원회 commission
위원회제도 committee system
위임장 power of attorney
위임장 proxy statement
위임장 "proxy, power of attorney"
위장거래 sham transaction
위조(僞造) falsification
위조수표 forged check
위조어음 forged bill
위조통화 bogus currency
위조화폐 fake money
위탁금 trust money
위탁금유용 defalcations
위탁된 on consignment
위탁매매인 commission agent
위탁매입 "buying on commission, indent"
위탁매입계정 indent account
위탁매입원장 indent ledger
위탁매출계약 consignment sales contract
위탁보증금 consignment guarantee money
위탁상품 goods on consignment
위탁상품계정 adventure account
위탁수수료 commission on consignment
위탁자 consigner
위탁자 consignor
위탁자예수금 deposits for brokerage
위탁판매 consigned sale
위탁판매 consignment sales
위탁판매 sale on commission
위탁판매 sale(s) on consignment
위탁판매 selling on consignment basis
위탁판매 미수입금 due from consignee
위탁판매 및 위탁구입 consignment sales and purchases
위탁판매미수입금 accounts due on consignment-out
위탁판매수입 import for consignment
위탁판매수출 export on consignment
위탁판매품 consignment goods
위탁품 articles consigned
위탁품 consigned goods
위탁품 consignment-out
위탁품 trial consignments
위탁가공업 contract manufacturing
위탁품 송장 consignment invoice
위탁품계정 consignment outward account
위탁품계정 inventory on consignment account
위탁회사 trustee
위험부담자본 risk capital
위험분산기법 hedge
위험분산기법 hedging method
위험선호 risk seeking
위험의 감수 taking risk
위험자산 risky assets
위험준비금 risks reserve
위험중심감사 risk based audit approach
위험회피 risk averse
위험회피거래 hedging transaction
우리사주조합 employee stock ownership associate
유가증권 negotiable instruments
유가증권 negotiable securities
유가증권 securities
유가증권 short-term investments in securities
유가증권 marketable securities
유가증권 가격변동 충당금 reserve for fluctuation in investment securities
유가증권관련수수료 fees associated with securities
유가증권 기입장 securities register
유가증권 매각이익 profit on sale of securities
유가증권 매각이익 profit on securities sold
유가증권 상환이익 profit on redemption of securities
유가증권 양도소득 gains from securities
유가증권 이전세, 증권거래세 securities transfer tax
유가증권이전세,증권거래세 securities transaction tax
유가증권 인수업법 Securities Underwriting Business Law
유가증권 준비금 securities reserve
유가증권 평가손실 losses from appreciation of securities
유가증권 평가이익 gains from appreciation of securities
유가증권거래세 securities exchange tax
유가증권계정 securities account
유가증권기입장 bonds and securities register
유가증권담보대부금 loans secured by stock and bonds
유가증권담보대출금 loans secured by securities
유가증권대부료 charge on securities loaned
유가증권대장 securities book
유가증권대충 securities in-transit in custody
유가증권매각기입장 investment sold register
유가증권매각손 loss form sales of securities
유가증권매각손 loss on sale of securities
유가증권매각손익 profit and loss on securities sold
유가증권매각손익 profit or loss securities sold
유가증권매각이익 income from sales of securities
유가증권매입장 investment purchased register
유가증권명세표 schedule of securities
유가증권보고서 annual securities report
유가증권분석 analysis of securities
유가증권손익 income and expense on securities
유가증권신고서 registration statement
유가증권신고서 securities registration statement
유가증권신고서양식 registration statement forms
유가증권원장 securities ledger
유가증권을 상각하다 write down of securities
유가증권의 양도 transfer of securities
유가증권의 평가 appraisement of securities
유가증권이자 interest on securities
유가증권이자 및 배당 interest and dividend on securities
유가증권차입료 charge on securities borrowed
유가증권처분손실 loss from disposition of marketable securities
유가증권처분손실 losses on sale of marketable securities
유가증권처분이익 gain on disposal of marketable securities
유가증권처분이익 gain on sale of marketable securities
유가증권통지서 securities notices
유가증권투자 investment in securities
유가증권평가손 loss from securities revaluation
유가증권평가손 loss from valuation of securities
유가증권평가손 loss from write-down of securities
유가증권평가손실 loss on valuation of marketable securities
유가증권평가이익 gains on valuation of marketable securities
유가증권평가익 profit from revaluation of securities
유가증권평가충당금 allowance for security valuation
유가증권평가충당금 allowance for unrealized losses on investments
유가증권평가충당금 환입 reversal of allowance for securities valuation
유급휴가 paid absences
유도법(誘導法) derivative method
유도원가 derived cost
유도적 측정 derived measurement
유동 short term
유동 비유동법 current-non-current method
유동담보 floating charge
유동부채 current liabilities
유동부채 floating liability
유동부채감사 current liability audit
유동비율 banker's ratio
유동비율 current ratio
유동비율 liquidity ratio
유동성 liquidity
유동성 배열법 current arrangement order of liquidity
order of liquidity
유동성 선호 liquidity preference
유동성금융리스부채 current portion of capital lease liabilities
유동성리스보증금 current portion of lease deposits
유동성배열 current arrangement
유동성사채 current portion of bonds payable
유동성사채할인발행차금 current portion of discount in bonds payable
유동성사채할증발행차금 current portion of premium on bonds payable
유동성역외외화장기차입금 current portion of off-shore long-term borrowings in foreign currency
유동성원화표시사채 current portion of bonds in Won
유동성의 liquid
유동성외화금융리스부채 current portion of capital lease liabilities in foreign currency
유동성외화장기미지급금 current portion of long-term non-trade payables in-foreign currency
유동성외화장기차입금 current portion of long-term borrowings in foreign currency
유동성장기미지급금 current portion of long-term non-trade payables
유동성장기미지급이자 current portion of long-term accrued interest
유동성장기부채 current portion of long-term obligation
유동성장기부채 current portion of discount in long-term liabilities
유동성장기부채할인발행차금 current portion of discount on long-term liabilities
유동성장기부채할증발행차금 current portion of premium in long-term liabilities
유동성장기차입금 current portion of long-term borrowings
유동성전화권조정계정 conversion rights adjustment
유동성준비금 liquid reserve
유동의 current
유동자금 circulating fund
유동자본 circulating capital
유동자본 floating capital
유동자본 liquid capital
유동자산 current asset
유동자산 회전기간 current-asset turn over period
유동자산비율 ratio of current assets to total deposits
유동자산회전율 turnover of current assets
유동화전문회사회계처리기준 accounting standards for ABS SPCS
유럽부흥개발은행 European Bank for Reconstruction and Development(EBRD)
유럽 자유무역연합 European Free Trade Association
유럽연합 European Union
유럽예탁증권 European Depositary Receipts (EDR)
유럽재무분석가연합회 European Federation of Financial Analysis Societies (EFFAS)
유럽증권감독기관토론회 Forum of European Securities Commissions
유럽통화단위 European Currency Unit
유럽통화제도 European Monetary System
유럽회계사회 Federation des Experts Comptables Europeens(FEE)
유럽회계전문가연구단체 EC Accountants Study Group
유럽회계학회 European Accounting Association (EAA)
유령주식 bogus stock
유보 reservation
유보 retention
유보소득 retained income
유보소득과세 taxation on retained earnings
유보소득세 tax on undistributed profits
유보액 분배 distributions of retained earning
유보이익 reserved profit
유보이익 retained earning
유보이익 분석 analysis of retained surplus
유보이익세 accumulated earnings tax
유보이익의 감소 reduction in retained earnings
유보이익의 자본코스트 cost of retained earnings
유보이익잉여금 retained surplus
유보조항 saving clause
유산 legacy
유산상속 inheritance of bequest
유산세 legacy duty
유산소득 estate income
유산회계 estate accounting
유상감자 reduction in capital stock by payments of cash
유상감자 stock redemption
유상신탁 trust for value
유상으로 for a consideration
유상증자 increased paid-in capital
유상증자 paid-in capital increase
유상취득 acquisition for value
UN 모델조세조약 UN model convention
유엔무역개발회의 UNCTAD(United Nations Conference on Trade and Development)
유엔의 교육과학문화기구 "UNESCO(United Nations Educational, Scientific and Cultural Organization)"
유엔의 아동기금 UNICEF(United Nations Children's Fund)
유연성 flexibility
유연한 flexible
유연한 soft
유예 deferment
유용성 usefulness
유족 급부금 survivor benefit
유족년금 survivor's annuity (or pension)
유족일시금 lump sum payment to bereaved family
유지관리비 administrative and maintenance expenses
유지비 cost of maintenance
유지비 maintenance charge (cost)
유지비 maintenance expense
유지비충당금 maintenance reserve
유지수선 부문 maintenance and repair department
유지자금 maintenance funds
유지증거금 maintenance margins
유체재산 chose in possession
유치권 lien
유통비 distribution expense
유통비예산 distribution cost budget
유통산업 distribution industry
유통세 circulation tax
유통원가계산 distribution cost accounting
유통중인 주식 outstanding capital stock
유한(책임)회사 limited (liability) company
유한책임 limited liability
유한책임 limited partnership
유형 mode
유형고정자산 plant and equipment
유형고정자산 property and equipments
유형고정자산 "property, plant and equipment"
유형고정자산 tangible fixed asset
유형고정자산명세서 schedule of tangible fixed assets
유형자산가치 tangible value
유형자산처분손실 "losses on disposal of property, plant, and equipment"
유형자산처분이익 "gains on disposal of property, plant and equipment"
유형자기자본 tangible net worth
유형자산 tangible asset
유형자산감액손실 "impairment losses on property, plant, and equipment"
유형자산감액손실환입 "reversal of impairment losses on property, plant and equipment"
유형자산처분이익 gain on disposal of tangible assets
유형재화의 매출원가 cost of tangible goods sold
유효기간 term of validity
유효성 effectiveness
유효세율 effective tax rate
유효수요 (실제 구매력을 가진) effective demand
유효이자율 effective interest rate
유효이자율 effective rate of interest
유효이자율법 effective interest method
유효이자율법 effective interest rate method
유효한 effective
유휴건물 unused (idle) buildings
유휴노무비 idle labor cost
유휴비 idle cost
유휴생산설비비 idle capacity costs
유휴설비 idle equipment
유휴설비 spare plant capacity
유휴설비 surplus equipment
유휴설비비 expense of idleness
유휴시간 노무비 idle-time labour cost
유휴시간 원가 idle time cost
유휴시설 idle facilities
유휴시설원가 cost of idleness
유휴자본 idle capital
유휴자산 idle asset
유휴자산 non-operating assets
유휴자산 non-operating property
유휴토지 unused land
유흥음식세 entertainment tax
유흥음식세 excise on eating
유흥음식업 entertainment and meal business
육상수입원가 cost of land transportation
육상운송비 land carriage expense
육상운송비 overland freight
육상운항수익 revenues-land transportation
윤년 leap year
윤리규정 code of ethics
윤리기준 ethical principles
융자목적용 재무제표 financial statements used for credit purposes
융자방식 financing method
융자조건 terms of credit
융통약속어음 accommodation note
융통어음 accommodation bill
융통어음 kite bill
융통어음의 발행 accommodation
융통환어음 accommodation draft
은닉자산 hidden assets
은행간 금리 interbank rate
은행간 시장 inter-bank market
은행간 일일차입 money at call
은행간대체 bank transfer
은행간환율 interbank exchange rate
은행감독에관한 바셀 위원회 Basle Committee on Banking Supervision
은행계정 bank account
은행계정조정 bank account reconciliation
은행계정조정 bank reconciliation
은행계정조정표 bank reconciliation statement
은행계정조정표 statement of bank reconciliation
은행계좌 비밀유지 조항 bank secrecy provisions
은행구좌조사 audit on bank account
은행권 bank note
은행대출 bank advance
은행대출금 bank loans
은행도(銀行渡)어음 bank bill
은행부기 bank bookkeeping
은행송금환어음 bank remittance bill
은행업회계처리준칙 accounting standards for banking industry
은행영업자금 banking capital
은행예금 bank deposit
은행예금 cash at bank
은행예금 cash in bank
은행예금 deposit at bank
은행예금 이자 interest on bank deposit
은행예금잔고증명 certificate of bank balances
은행예금잔액 balance at the bank
은행예금잔액 bank balance
은행예금증서 bank certificate of deposit
은행예금표 lodging slip
은행원가회계 bank cost accounting
은행으로부터 돌아온 지급완료된 수표 returned check
은행의 지불계 paying teller
은행이자 bank interest
은행인수 어음할인율 banker's acceptance rate
은행인수어음 bank acceptance
은행인수어음 banker's acceptance bill
은행인수어음 banker's acceptances
은행잔고 조정표 reconciliation of bank balance
은행잔고법 bank deposit method
은행잔고조정(에 의한 일치) reconcilement of bank balance
은행잔액대조표 bank account sheet
은행지불준비금 bank reserve
은행차입 loans from banks
은행차입금 bank loans
은행차입금 borrowings from banks
은행차입금 owing to bank
은행차입금이자 interest on loans from banks
은행차입금이자 interest on borrowings from banks
은행할인(표) bank discount
은행할인료율 bank discount rate
은행확인조회서서식 bank confirmation inquiry form
은행환어음 Bank Draft (BD)
은행회계 bank accounting
을종 근로소득세 Class B earned income taxes
을종 근로소득세 Class B payroll taxes
응능부담의 원칙 ability to pay taxation principle
응능부담의 원칙 principle of ability to pay
응모주이율 subscriber's yield
응용감사소프트웨어 application audit software
의견거절 disclaimer
의견거절 감사보고서 non-opinion report or disclaimer
의견거절 감사보고서 disclaim report
의결권 voting rights
의결된 현금배당 cash dividends declared
의뢰인 client
의료법인 medical corporation
의료비 medical expense
의료비 medical fee
의료비 공제 deduction for medical expense
의료비 지급액 medical payment
의료비공제 medical expenses deduction
의무 duty
의무의 불이행 non-feasance
의미론 semantic
의사결정 decision-making
의사결정모델 decision model
의사결정시스템 decision-making system
의사결정이론 decision theory
의사결정지원시스템 Decision Support System (DSS)
의사결정회계 decision accounting
의사소통전달과정 communication process
의식주 비용 "food, clothing and shelter expenses"
의장권 copyright on registered designs
의장권 design right
의장권 registered design
의장등록 registration of design
의장료 design fee
의제배당 constructive dividends
의제배당 deemed dividend
의제배당 fictitious dividend
의제의 fictitious
의제자본 fictitious capital
의제자산 fictitious asset
의제증여 constructive gifts
이권 right and interest
이동가능 비품 movable fixture
이동가중평균법 moving weighted average method
이동계속년금 portable pension
이동통신 mobile communication
이동평균법 method of moving averages
이동평균법 moving average (cost) method
이동평균법 weighted moving average inventory
이동평균원가 moving average cost
이득 earnings
이득 gain
이론적 조업도 theoretical capacity
이면계약 non-genuine agreement
이사 director
이사회 board meeting
이사회 board of directors
이상손실 extraordinary loss
이상손실 unusual loss
이상위험 준비금 reserve for casualty
이상위험 준비금 unusual casualty reserve
이상적인 표준원가 ideal standard cost
이상항목 공제전손익 income or loss before extraordinary items
이서하다 endorse
이설비(移設費) transfer expenses
이연(移延) deferral
이연개발비 deferred development expense
이연계정 deferred account
이연계정이론 deferred charge theory
이연광고비 deferred advertising expense
이연금리 contango
이연대변항목 deferred credit
이연리스수익 deferred lease rentals
이연리스수익 deferred lease revenues
이연리스수익환입 reversal of deferred lease revenues
이연방식 deferred method
이연법 deferral approach
이연법인세 deferred corporate taxes
이연법인세 deferred income taxes
이연법인세 회계 deferred income tax accounting
이연법인세대 deferred income tax credits
이연법인세대 deferred income tax liabilities
이연법인세대 deferred tax liabilities
이연법인세차 deferred income tax debits
이연법인세차 deferred income tax assets
이연법인세차 deferred tax assets
이연부채 deferred liability
이연비용 deferred charge
이연비용 deferred expense
이연비용계정 deferred charge account
이연상각 amortization of deferred change
이연선수이자 unearned interest
이연세금 taxes deferred
이연소득 과세채무 deferred income tax liabilities
이연소득 과세채무 estimated future income taxes
이연소득세 충당금 reserve for deferred income tax
이연손실 loss brought forward
이연손익 loss and profits brought forward
이연수선비 deferred repairs
이연수익 deferred revenue
이연수주비 deferred contract cost
이연시험연구비 deferred experimental and research expense
이연연구개발비 deferred research and development expenses
이연원가 deferred cost
이연유지비 deferred maintenance
이연외화환산손실 deferred loss foreign currency translation
이연외화환산손실상각 amortization expenses on deferred loss foreign currency translation
이연외화환산이익 deferred gains on foreign currency translation
이연자산 deferred assets
이연자산 (특허권등의) chose in action
이연자산계상법 capitalization as deferred charges
이연자산의 상각 amortization of deferred assets
이연재배치 deferred rearrangement
이연주식비용 deferred commissions and expense on capital shares
이연차변항목 deferred debit
이연창업비 deferred organization expenses
이연항목 deferred item
이용가능 이익잉여금 available earned surplus
이용가능자산 available assets
이용가능잔액 available balance
이용원가 utilized cost
이월(移越) carry-over
이월감사조서 carry-forward working papers
이월결손금 deficit carried over
이월결손금 loss (carried) forward
이월결손금 loss forwarded
이월결손금 net loss carried over
이월배당금 dividend in arrears
이월비용 over-carrying cost
이월상품 goods carried over
stock in trade
이월시산표작성 taking a past-closing trial
이월이익잉여금 earned surplus carried forward to the following term
이월이익잉여금 net earned surplus forwarded
이월익금 carried-over profit
이월일 making up day
이월지분 carried interest
이월평균단가법 method of average price at the close of the proceeding month
이월하다 bung over
이윤 margin
이윤 profit margin
이윤이 높은 주식 high-yielding stock
이율 rate of interest (interest rate)
이율 yield rate
이익 gain
이익가산율 profit mark-up
이익계산서 statement of earnings
이익계정 profit account
이익계획 profit planning
이익공제항목 income deductions
이익관리 earnings management
이익관리 profit control
이익관리 profit management
이익기준상각 gross earnings method
이익도표 profit chart
이익도표 profit control chart
이익도표 profit graph
이익률 profit ratio
이익배당 dividend of earnings
이익배당률법 dividend payout ratio
이익배당세 tax on dividends
이익배분 distribution of profits
이익배분 profit sharing
이익배분계획 profit sharing plan
이익분할법 profit split method
이익성 지수 profitability index
이익수정법 adjusted income method
이익에 대한 세금 profit tax
이익예측정보 information on forecasted profit
이익을 얻다 earn
이익의 공변동(共變動)성 covariability in earnings
이익의 변동성 variability in earnings
이익의 실현 income realization
이익의 자본전입 capitalization of profits
이익의 질 quality of earning
이익의 처분 appropriation of profit
이익의 평균화 equalization of profit
이익이 나는 profitable
이익이 없는 거래 profitless transactions
이익분할법 거래순이익율법 profit split method
거래순이익율법 Transactional Net Margin Method
이익잉여금 accumulated profit
이익잉여금 earned surplus
이익잉여금 earned surplus reserve
이익잉여금 retained earnings
이익잉여금계산서 statement of retained earnings
이익잉여금수정 earned surplus adjustment
이익잉여금에 대한 제한 restrictions on retained earnings
이익잉여금으로의 대체 addition to retained earnings
이익잉여금처분 appropriation of earned surplus
이익잉여금처분 appropriation of retained earnings
이익잉여금처분계산서 statement of appropriation of retained earnings
이익-조업도율 profit/volume ratio
이익조정액 reconcile income
이익주가비율 earnings price share
이익준비금 allowance for profit
이익준비금 legal reserve
이익준비금 legal appropriated retained earnings
이익준비금 retained earnings-legal reserve
이익준비금대체 transfer to retained earnings appropriated
이익준비금이입액 transfer from legal reserves
이익준비금적립액 provision of legal reserve
이익중심점 profit center
이익증감계산표 statement accounting for variation in profit
이익지분 share of income
이익참가사채 participating bond
이익처분 appropriation of surplus
이익처분 profit appropriation
이익처분계산서 appropriation of statement
이익처분계정 appropriation account
이익처분부(部) appropriation section
이익처분에 의한 임원상여 director's bonuses in form of profit distribution
이익총액 total profit
이익평준화 income smoothing
이익할당 profit quotas
이익회수법 profit recovery method
이의신청 objection
이자 interest
이자 usance
이자계정 interest account
이자공제전 영업이익 trading profit before interest
이자등의 지급조서 "payment record of interest, etc"
이자발생 중단 suspension of interest
이자배당 dividend of interest
이자보상배수 times interest earned
이자보상비율 interest coverage ratio
이자부 interest-bearing
이자부 예금 interest-bearing deposits
이자부담률 ratio of interest burden
이자부어음 interest bearing note
이자비용 interest expenses
이자비용및지급수수료 interest and fees expenses
이자비용의 자본화 capitalization of interest cost
이자세 interest tax
이자소득의 귀속자 real obtainer of interest income
이자수익 interest revenues
이자수입 interest income
이자율 interest rate
이자증권부사채 coupon bond
이자채권발행차금상각 amortization of discount on interest-bearing debentures
이자평형세 interest equalization tax
이자표 coupon
이자표부채권 a coupon bond
이전가격 transfer price
이전등기 transfer of registration
이전비 계정 relocation cost account
이전세 transfer tax
이종(異種)자산 heterogeneous assets
이종(異種)자산 dissimilar assets
이중가격 dual pricing
이중가격방식 two-tier pricing system
이중감면 double tax break
이중감사보고일자 dual dates
이중과세 double taxation
이중과세 dual taxation
이중과세금지조약 double taxation convention
이중과세방지 double taxation relief
이중관세율 treble tariff
이중담보로 하다 rehypothecate
이중률법 dual-rate method
이중부채 double liability
이중비용 double costs
이중세율제 double tariff
이중책임 dual responsibility
이중체감잔액 감가상각법 double-declining-balance depreciation
이중체감잔액법 double-declining balance method
이중통화채 dual currency bond
이중확장법 double extension method
이차적 질적특성 secondary qualititative characteristics
이찰(利札) interest coupons
이체가능계정 transferable account
이전가격사전승인 advance pricing approval
이전가격사전합의 advance pricing arrangement
이체채권 pay-through bond
이탈사항 발생률상한 Critical Rate of Occurrence (CRO)
이해관계자 interest group
이해관계자 interest parties
이해의 대립 conflict of interest
이행감사 compliance audits
이행감사보고서 compliance reports
이후 사업년도에 있어서 in subsequent business years
익금 addition to taxable income
익금 불산입 exclusion from taxable income
익금 불산입 non-inclusion of gains
익금 불산입 deduction
익금산입 inclusion in taxable income
익금산입 addition
익명사원 sleeping partner
인간관계와 예산 human relations and budgets
인간정보처리 human information processing
인감 seal-impression
인건비 personal expenditure
인건비 personal expenses
인건비 예산 labor cost budget
인격승계설 succession-of-character theory
인공두뇌 cybernetics
인공지능(人工知能) Artificial Intelligence (AI)
인도가격 delivery price
인도기준(引渡基準) delivery basis
인도날인 금전채무보증 delivery bonds
인도불이행 non-delivery
인도시 대금회수 collect on delivery
인도시 지불 cash or collect on delivery
인도장소 place of delivery
인두세 head tax
인두세 poll tax
인명계정 personal account
인명별 원장 personal ledger
인사(부)감사 manpower audit
인사고과 merit rating
인사고과 performance evaluation
인사고과 "performance rating, merit rating"
인사고과 service rating
인사고과보고서 performance reports
인사고과제도 performance evaluation system
인사관리 personnel management
인사관리감사 personnel audit
인세 tax on earnings
인수·합병 Merger and Acquisition (M&A)
인수거절증서 protest for non-acceptance
인수및주선수수료 underwriting fees
인수부채 assumed bonds
인수부채 assumed liability
인수어음 acceptance bill
인수어음 bill for acceptance
인수어음 trade acceptance payable
인수은행 accepting bank(or paying bank)
인수인도조건 documents against acceptance
인수필 환어음 acceptance
인수확인 약속어음 accepting promissory note
인식(구분)가능자산 identifiable asset
인적 납세의무 full tax liability
인적공제 personal exemptions
인적과세 personal taxation
인적실체 personal entity
인적영업권 personal goodwill
인적분할 spin off
인적용역 personal service
인적용역의 대가 remuneration for personal service
인적자산 human relations asset
인적자산 human resource
인적자산 manpower
인적자원회계 human resource accounting
인정과세 estimated assessments
인정상여 constructive bonus
인정상여 deemed bonus
인정이자 deemed interest
인정이자 imputed interest
인정이자율 imputed interest rate
인증 attestation
인증업무 attestation engagements
인지세 stamp duty
인지세 stamp tax
인지세법 stamp tax law
인출 withdrawals
인출금 drawing
인출금 계정 withdrawing account
인플레이션 inflation
일(1)회 작업수준활동 batch-level activities
일계장 daily account
일계표 daily trial balance
일괄거래 협상 package deal
일괄구입 basket purchase
일괄구입 bulk buying
일괄구입 group purchases
일괄구입 lump sum purchase
일괄매매 sale by bulk
일괄매매 sale in gross
일괄분개 summary journalizing
일괄분개장 summary journal
일괄수주방식 turn key basis
일괄원가 bunched cost
일괄적인 blanket
일괄제조지시서 blanket orders
일괄주문 bulk order
일괄청부계약 lump sum and fixed price contract
일괄회계 throughout accounting
일기장 blotter
일기장 daybook
일기장 journal
일년 미만 과세연도 fractional tax year
일년내 사용가능 정기예금 time deposits available within one year
일년미만분 감가상각 fractional year depreciation
일년원칙 one year rule
일단계접근법 single-step approach
일당 per diem allowance
일람불(一覽拂) at sight
일람불(一覽拂) payable at sight
일람불 환율 sight rate
일람불약속어음 note at sight
일람불어음 bill at sight
일람불어음 demand draft
일람불의 pay at sight
일람불환어음 sight bill (draft)
일람후 after sight
일람후 90일불 ninety days after sight
일람후 어음 draft of sight
일람후 어음 presentation bill
일람후 정기불어음 bill payable at a fixed period after sight
일람후 정기지급어음 after sight bill
일람후…일후 지불(어음의) days after sight
일류은행 인수어음 prime banker's acceptance
일류회사 사채 prime corporate bonds
일반간접비 general overhead
일반감사 general audit
일반감사기준 general auditing standards
일반경비율 ratio of general expenses to current income
일반고정자산자금 general fixed assets fund
일반공채기금 general bonded-debt fund
일반관리비 administrative expenses
일반관리비 general (and) administrative expenses
일반관리비 general administrative cost
일반관리비 general expenses
일반관리비 general operating expense
일반관리비 및 판매비 administrative and selling expenses
일반관리비 및 판매비 general administrative and selling expenses
일반관리비예산 general administrative expenses budget
일반관리비예산 general and administrative budget
일반관리비원장 general administrative expense ledger
일반관리비차이 administrative expense variance
일반구매력 자본유지 maintenance of general-purchasing-power capital
일반구매력회계 General Purchasing Power Accounting (GPPA)
일반기금 general fund
일반기준 general standards
일반담보차입 general assignment
일반대차대조표 general balance sheet
일반목적 재무제표 general purpose financial statements
일반물가변동 general inflation
일반물가변동회계 constant purchasing power accounting
일반물가변동회계 General Price Level Accounting (GPLA)
일반물가지수 general price level index
일반비(용) general charges
일반비(용) general cost
일반소비세 comprehensive consumption tax
일반소비세 general consumption (exercise) tax
일반소비세 general excise
일반손익구분 general profit and loss section
일반우발손실준비금 general contingency reserve
일반운영자금 general operating fund
일반원칙 general principles
일반인자(因子) general factor
일반임금 prevailing wage
일반자금대출 general purpose loans
일반자금대출이자 interest on general purpose loans
일반재산세 general property tax
일반적으로 우세한 비율 (이자등) prevailing rates
일반적으로 인정된 감사기준 Generally Accepted Audit Standard (GAAS)
일반적으로 인정된 감사기준 Generally Accepted Auditing Standards (GAAS)
일반적으로 인정된 정부감사기준 Generally Accepted Government Auditing Standards (GAGAS)
일반적으로 인정된 회계기준 Generally Accepted Accounting Standards (GAAS)
일반적으로 인정된 회계원칙 Generally Accepted Accounting Principles (GAAP)
일반적으로 인정된 회계원칙에 따라서 in conformity with generally accepted accounting principles
일반채권자 unsecured creditor
일반통제 general control
일반특혜관세제도 generalized system of preferences
일반판매세 general sales tax
일반현금 general cash
일반화물 general cargo
일반환급 general refund
일반회계 general accounting
일반회사경비 general corporate expenses
일방계약 unilateral agreement (contract)
일방적 이전 nonreciprocal transfer
일방적거래 unilateral transaction
일별평잔 average of daily figures
일부 수취하다 to receive on account
일부 지불하다 to pay on account
일부(日附) 이자 interest per diem
일부지불 part payment
일사분기(1/4分期) first quarter
일수 계산에 의해 on a daily basis
일시금 lump sum
일시금 lump sum money
일시금 single sum
일시금으로 by lump sum
일시금으로 in a lump sum
일시불 lump sum payment
일시불 payment in lump sum
일시불 대여금 single payment loan
일시불 수당 lump sum allowance
일시불연금 lump sum pension
일시불의 single payment
일시불의 보험료 single premium
일시불카드대급금 receivables on credit card sales
일시상각 temporary depreciation
일시상환사채 term bonds
일시연결융자 temporary bridging finance
일시적 선불 temporary advance
일시적 자본투자자계정 temporary proprietorship accounts
일시적 차이 temporary difference
일시적으로 보유하고 있던 저장품 floating supply
일시차입금 temporary borrowing
일시차입금 temporary debt
일인당 per capita
일인당 per head
일일 연체이자 daily interest for arrearage
일일수금기록부 daily collections record book
일일잔액 daily balance
일일현금잔고기입장 summary of daily cash balances
일일현금잔액기록부 daily cash balance book
일정 schedule
일정기간 지불 single order term
일정세율 fixed tax rate
일차적 질적특성 primary qualitative characteristics
임금 wage
임금 및 급료 employee salaries and wages
임금공제 payroll deduction
임금부담액 payload
임금알선료 procuration money
임금원장 wages ledger
임금인상 pay rise
임금차이 wage variance
임대계약 lease contract
임대료 rent
임대료 rent income
임대료 rental expense
임대료수익 rental receivables
임대료 및 사용료 rents and royalties
임대료 환산가치 rental value
임대미수금 rent receivables
임대보증금 leasehold deposits received
임대선수금 advances from lease contracts
임대수수료 rental agents commission
임대수익 revenues-rental
임대용 자산 property subject to lease
임대용역 rental services
임대원가 cost of rental
임대인 lessor
임대자산 equipment held for rental or leases
임대자산조정 rental property valuation adjustment
임대주택 residental rental property
임대주택 rental housing
임대주택용지 lots for rental housing
임대주택자산 rental housing properties
임대주택채권 rental housing receivables
임대주택채권자수이익 interest revenues on rental housing receivables
임대주택토지 land for rental housing
임대차 계약 rental agreements
임대차기간 lease term
임대차보증 lease bond
임대차보험 leasehold insurance
임률 wage rate
임률법 percentage on wage method
임률인하 rate cutting
임률차이 rate variance
임률표준 labor rate standard
임시보급법 temporary replenishment system
임시부과 provisional assessment
임시비 contingent outlay
임시비 extra expenditure
임시비 extraordinary expenses
임시비용 incidental expenses
임시상각 extraordinary amortization
임시소득 occasional income
임시수입 casual revenue
임시수입 부가세법 Provisional Import Surtax Act
임시영수증 provisional receipt
임시적손익 unusual gains and losses
임시주식배당 extraordinary stock dividends
임시투자세액공제 temporary tax credit for certain investments
임야와입목 timberlands
임원 officer
임원 및 종업원 미수금 due from officers and employees
임원 퇴직급여 충당금 director's retirement allowance
임원급여 executive compensations
임원급여 및 상여금 officer's salaries and bonuses
임원급여계정 officer's salaries account
임원단기 차입금 short-term loans payable from officers
임원단기 차입금 short-term loans payable to officers
임원받을어음 notes receivable from directors and officers
임원보수 director' remuneration
임원보수 management fee
임원보수 officers' remuneration
임원상여 director's bonuses
임원상여 officers' bonuses
임원상여금 bonus to director
임원소유주 management stock
임원예수금 deposit from officers
임원종업원 대여금 loan-directors and employees
임원종업원장기대부금 long-term loans to officers and employees
임원차입금 loans from officers
임원퇴직금 officer's retiring allowance
임원회의 executive committee
임의감사 voluntary audit
임의고정원가 discretionary fixed costs
임의공시 voluntary disclosure
임의상각법 voluntary depreciation method
임의상각법 voluntary method of computing depreciation
임의적립금 free reserve
임의적립금 discretionary appropriated retained earrings
임의적립금 unappropriated retained earning
임의적립금 voluntary earned reserve
임의적립금 voluntary reserve
임의적립금 voluntary retained earnings
임의적립금이입액 transfer from voluntary reserves
임의조합 voluntary partnership
임의청산 voluntary liquidation
임의해산 voluntary dissolution
임차권 leasehold (rights)
임차권 leasehold interest
임차권 right of lease
임차권 tenant right
임차료 rent
임차료 rent expense
임차료 rental expenses
임차료 rental
임차료 rental expenses
임차법 house-rent law
임차보증금 guarantee deposits for leases
임차보증금 leasehold deposits (leasehold deposits provided)
임차부동산 leasehold estate
임차인 lessee
입국세 landing tax
입금완료 통지서 advice of payment
입금일 paying-in date
입금전표 receipt slip
입력하다, 기입하다 enter
입목 (立木) standing timber
입어권(入漁權) rights of fishing in other occupant's ground
입주자 "occupants, tenants"
입주자모집비 commissions on real-estate sales
입증인 verifier
입증책임의 이전 shifting the burden of proof
입찰 tender
입찰가격 bid price
입찰가격 tender price
입찰보증 bid bond
입항세 harbor dues
입항세 port dues
입회 observation
입회금 initiation fee
입회인 observer
잉여가치 surplus value
잉여금 surplus
잉여금 surplus funds
잉여금 계산서 statement of surplus
잉여금 계산서 surplus analysis schedule
잉여금 계정 surplus account
잉여금 구분의 원칙 principle of surplus section
잉여금 구분의 원칙 surplus principle
잉여금 분석표 analysis of surplus
잉여금누계액 accumulated surplus
잉여금부과 surplus charge
잉여금분석 surplus analysis
잉여금수정 adjustment to surplus
잉여금수정 surplus adjustment
잉여금적립 surplus reserve
잉여금조정 reconciliation of surplus
잉여금처분계산서 surplus appropriation statement
잉여금처분계산서 surplus statement
잉여농산물 agricultural surplus
잉여이익 surplus profit
자가 소비 자산 assets for own use
자가보험 self-insurance
자가보험적립금 insurance reserve
자가보험적립금 reserve for self-insurance
자가보험적립금 self-insurance reserve
자가보험준비금 reserve for insurance
자가영업자 부담금 self-employment tax
자가제조 대 외부매입의 결정 make or buy decisions
자가제조부품 home made materials
자가제조부품 home made parts
자가제조자산 self-constructed assets
자격요건 qualification requirements
자격이 있는 qualified
자국화(自國貨)매도 외국환 home currency bills sold
자국화매입 외국환 home currency bills bought
자국화미불 외국환 home currency bills payable
자국화수취 외국환 home currency bills receivable
자국화표시환율 rate in home money
자금 chest
자금 finance
자금 financial resources credit
자금 자동이체 시스템 electronic fund transfer system
자금균형 financial balance
자금부 finance processing division
자금부채 fund obligation
자금세탁 money laundering
자금순환계정 flow-of-funds accounts
자금순환분석 flow-of-funds analysis
자금운영 application of fund
자금운영표 source-and-disposition statement
자금운영표 statement of application of funds
자금운영표 statement of sources and applications of fund
자금운용부 특별회계 trust fund bureau special account
자금운용표 statement of funds flow
자금원천 운용표 where-got and where-gone statement
자금의 운용 use of funds
자금의 원천 source of funds
자금의 원천 및 사용 source and application (use) of funds
자금잉여금 fund surplus
자금조달 financing
자금조달 raising of fund
자금조달거래 financing transactions
자금조달법 financial adjustment law
자금주보 weekly cash report
자금투하(투자) investing
자금회전율 turnover of funds
자기금융 self-financing
자기사채 bond held in the treasury
자기사채 treasury bond
자기앞수표 cashier's check
자기이름앞으로 된 수표 self-addressed bill
자기자본 accounting capital
자기자본 own capital
자기자본 owner's capital
자기자본 shareholder's equity
재판매가격법 Resale Price Method :RPM
중소규모회계전문가 small and medium practitioners :SMP
중소기업 small and medium enterprise :SME
자기자본 대 부채비율 ratio of net worth to total debt
자기자본 대 예금비율 ratio of net worth to deposits
자기자본 순이익률 net profit to net worth ratio
자기자본 순이익률 percentage of profits available on net worth
자기자본수익율 Return On Equity (ROE)
자기자본 이자 imputed interest on equity capital
자기자본 합계 total net worth
자기자본 회전율 net worth turnover ratio
자기자본 회전율 sales worth ratio
자기주식 treasury stock
자기주식법 treasury stock method
자기주식소각이익 gain on retirement of treasury stock
자기주식처분손실 loss on disposal of treasury stock
자기주식처분손실 losses on sale of treasury stock
자기주식처분이익 gains on sale of treasury stock
자기주식취득이익 gain on treasury stock purchased
자기청산의 self-liquidating
자기편성예산 self-imposed budget(s)
자동안전장치 built-in stabilizer
자동연장 (납부기한 등) automatic extension
자동차 대여업 automobile renting business
자동차 보험 automobile insurance
자동차 유류대 gas and oil expenses
자동차 중량세 automobile tonnage tax
자동차 취득세 automobile aquisition tax
자동차세 automobile tax
자동화된 회계제도 automated accounting
자료와 절차통제 data and procedural control
자료은행 data bank
자료전송관리(통제) data transmission control
자료처리 data processing
자료처리시스템(조직) data processing system
자발적 실업 voluntary unemployment
자본 capital
자본 stockholder's equity
자본 대 부채비율 ratio of total liabilities to net worth
자본 대 산출액 비율 capital-output ratio
자본 수출국 capital exporting company
자본(투자)예산편성 capital budgeting
자본가 financier
자본가 capitalist
자본갹출 capital contribution
자본거래 capital transaction
자본거래와 손익거래구분의 원칙 principle of distinction between capital transactions and income transactions
자본계수 capital coefficient
자본계정 capital account
자본계정 stock account
자본계정지출 expenditure on capital accounts
자본고정부채비율 worth to fixed debt ratio
자본고정비율 net worth to fixed capital ratio
자본고정비율 worth to fixed ratio
자본과대 over-capitalization
자본구성비율 percentage of capital structure
자본구조 capital structure
자본금 capital share
자본금 capital stock
자본금 및이익잉여금계산서 statement of changes in shareholders' equity
자본금과 차입금의 비율조정 gearing adjustment
자본금명세서 schedule of capital
자본도표 capital graph
자본도피 (해외등으로) capital flight
자본등식 capital equation
자본리스 capital lease
자본리스계약에 의한 임차자산 leased property under capital leases
자본리스에 의한 부채 obligations under capital leases
자본부채 capital liability
자본부채비율 capital and liabilities ratio
자본부채비율 net worth to debts ratio
자본부채비율 worth (to) debt ratio
자본비용 capital cost
자본비용 cost of capital
자본상환적립금 capital redemption reserve fund
자본생산성 productivity of capital
자본세 capital stock tax
자본세 capital tax
자본소비 capital consumption
자본손실 capital loss
자본수요곡선 demand schedule for capital
자본수정 adjustment of capital
자본수정 recapitalization
자본시장 capital market
자본예산 capital budget(ing)
자본유동부채비율 worth to current debt ratio
자본유지 capital maintenance
자본유지접근법 capital maintenance approach
자본의 감소, 감자 reduction of capital
자본의 국제적 이동 international capital movements
자본의 순환과정 cyclical process of capital
자본의 인출 (회수) return of capital
자본의 한계효용 marginal efficiency of capital
자본의 한계효율표 schedule of the marginal efficiency of capital
자본이득 capital profit
자본이득 capital gain
자본이익 return on capital
자본이익률 profit ratio of capital
자본이익률 rate of return(on capital)
자본이익률 ratio of net profit to capital
자본이익률 ratio of profit to capital
자본이익률 return-on-assets ratio
자본이자 capital and interest
자본이자세 capital interest tax
자본잉여금 capital surplus
자본잉여금 additional paid-in and other capital
자본잉여금계산서 capital surplus statement
자본잉여금계산서 statement of capital surplus
자본잉여금이입액 transfer from capital reserves
자본자금 funds of capital
자본자산가격결정모형 Capital Asset Pricing Model (CAPM)
자본잠식 negative capital
자본재 capital goods
자본재 산업 capital goods industry
자본재구성 recapitalization
자본적 설비 capital equipment
자본적 수익 capital income
자본적 수익 capital receipt
자본적 지출 capital outlay
자본적 지출과 수익적 지출 capital versus revenue expenditure
자본전입 capital incorporation
자본조달계정 capital finance account
자본조정 capital adjustments
자본조정계정 capital adjustment account
자본조정표 capital reconciliation statement
자본주계정 capital personal account
자본주부기 proprietorship bookkeeping
자본주이론 proprietary theory
자본주이론 proprietorship theory
자본준비금 capital reserve
자본준비금 capital surplus reserve
자본지분계산서 capital statement
자본지출 capital disposition
자본지출 capital expenditure
자본지출예산 capital expenditures budget
자본지출예산 capital outlay budget
자본집약적 산업 capital-intensive industry
자본차감법 reduction of contributed capital
자본총계(대차대조표상) total stockholders equity
자본총액 capital sum
자본축적 accumulation of capital
자본축적 capital accumulation
자본충실 표준지침(BIS) capital adequacy standard guidelines
자본투자 capital investment
자본투자 프로젝트 기금 capital projects fund
자본투자계획 planning for capital investment
자본투자율 capital investment ratio
자본평가 valuation of capital
자본할당계정 capital appropriations account
자본할당계정 capital rationing account
자본화 capitalization
자본화 방법 capitalization method
자본화기간 capitalization period
자본화된 잉여금 capitalization of surplus
자본화된 잉여금 capitalized surplus
자본화비용 capitalized expense
자본화비율 capitalization ratio
자본화비율 capitalzed cost
자본화율, 자본 환원율 capitalization rate
자본환원가치 capitalized value
자본회계 proprietorship accounting
자본회전율 capital turnover ratio
자본회전율 turnover of capital
자사제조부품 manufactured parts
자산 교환차익 gains from exchange of properties
자산 소득에 관련된 결손 (임대소득등) passive activity losses
자산 취득원가 계상제외 원가 non-inventoriable costs
자산(資産) assets
자산(資産) resources
자산가치 asset value
자산·부채대차대조표 statement of assets and liabilities
자산거래 transactions in assets
자산담보 assets cover
자산담보율 assets coverage
자산대장 property ledger
자산매각익 profit on assets sold
자산보유손익 asset holding gains or losses
자산보유자 originator
자산부채표 statement affairs
자산부채이전방식 purchase and assumption(PAA)
자산상태 status
자산소득 assets income
자산소득 income from assets
자산소득 income from property
자산소득 property income
자산소득 합산 aggregation of income from assets
자산손실 loss on assets
자산수익률 return on assets
자산수증익 gain from assets contributed
자산수증익 gains on assets contributed
자산실사 counting of assets
자산에 대한 감가상각 depreciation on property
자산에 부과되는 제세금 taxes on property
자산운영계획 estate planning
자산유동화 " asset-backed securitization, ABS"
자산유동화증권 asset-backed securities(ABS)
자산의 갱신율 ratio of replacement
자산의 매각등 처분 sale or other disposition of property
자산의 매입대체 replacement of property
자산의 상호교환 reciprocal transfer of property
자산의 소유 possession of property
자산의 소유권 title of property
자산의 양도 transfer of property
자산의 제각 write off
자산의 평가 appraisal of asset
자산이익률 Return On Assets (ROA)
자산일반 assets in general
자산재평가 assets revaluation
자산재평가 revaluation of assets
자산재평가법 Assets Reappreciation(Revaluation) Law
자산재평가법 Revaluation of Asset Law
자산재평가세 assets reappreciation tax
자산재평가세 tax on the write-up
자산저평가손 loss on property devaluation
자산적립금 assets reserves
자산처분 미실현손실 unrealized loss from disposal of assets
자산처분 미실현이익 unrealized gain from disposal of assets
자산총계 total assets
자산취득원가 acquisition cost of assets
자산취득이익 acquisition income
자산평가 asset valuation
자산평가 valuation of assets
자산평가 valuation of property
자산평가손 loss from appraised assets
자산평가손 loss from valuation of assets
자산평가손충당금 provision for diminution in value of assets
자산평가이론 theory of asset valuation
자산폐기손실 loss on property abandoned
자산회계 assets accounting
자산회전율 assets turnover
자선기부금 charitable contributions
자선기부금 공제 charitable deduction
자선법인 charitable corporation
자연적 증가 accretion
자영업자 individual proprietor
자원 resources
자원개발 투자손실 준비금 natural resources exploration investment loss reserve
자유가격 free price
자유무역협정 free trade agreement
자유적립식예금 deposits with flexible installment
자율규제 self-restraint
자재값 인상 rise in the price of materials
자재소요계획 materials requirements planning
자재평가 valuation of goods
자진납부 세액공제 tax credit for voluntary payment
자체평균원장 self-balancing ledger
자체확인숫자검증 self-checking digit check
자회사 affiliated concerned
자회사 daughter firm
자회사 pup company
자회사 subsidiary corporation
자회사로부터 모회사에 대한 상품판매 up stream
자회사의 미배분이익 undistributed earnings of subsidiaries
자회사주식 stocks of subsidiaries
자회사출자금 investment in capital of subsidiaries
자회사투자고정자산 fixed assets for investments to subsidiaries
작업(제조)지시서 job order
작업구분원가계산 operation cost system
작업능률(효율) operation efficiency
작업단위 lot
작업별원가계산(개별원가계산) job order costing
작업수량일보 daily piece work report
작업시간계산표 time sheet
작업시간과 사용재료에 의한 가격결정 time and material pricing
작업시간기록표 daily time card
작업시간기록표 time ticket
작업시간기록표 work ticket
작업시간표 operation time ticket
작업완성보고서 job finished report
작업원가표 job cost sheet
작업일보 daily jobtime report
작업전표 job slip
작업조건 working condition
작업준비시간 set up time
작업준비원가 set up cost
작업찌꺼기 "scrap, waste and scrap"
작업폐기물보고서 scrap report
작업폐물 scrap
작업표 operation sheet
작업표 production card
잔고증명 balance certificate
잔금계정 account in arrear
잔액계정 balance account
잔액비례법 bonds outstanding method
잔액비율법 percentage of balance method
잔액시산표 trial balance of balances
잔액식 balance form
잔액식원장 balance ledger
잔액식원표 balance form ledge sheet
잔액을 결제하다 settlement of balance
잔액이상 수표발행된(예금) overdrawn
잔액장부 balance book
잔액증명서 balance certificate
잔액집합계정 balance summary account
잔업 overtime duties
잔업 overtime working
잔업수당 overtime pay
잔업수당 overtime payment
잔여가치 residual value
잔여배분 residual share
잔여순이익 residual net income
잔여원가 residual cost
잔여이익 residual income
잔여이익 residual profits
잔여재산 residual property
잔여재산 residuary estate
잔여재산 분배 distribution of residual property
잔여지분 residual equity
잔여지분 residual interest
잔여지출 residuary outlay
잔여청구권 residual claim
잔존가액 recovery value
잔존가액 salvage cost
잔존가액 salvage value
잔존가치 guaranteed residual value
잔존계정 old account
잔존기간 remaining period
잔존내용년수 remaining useful life
잔존율 residual ratio
잠재가격 shadow price
잠재수요 latent demand
잠재적 납세자 potential taxpayer
잠재적 생산능력 potential productive capacity
잠재적 이익 profit potentials
잠재적 이익창출력 profit-making potentials
잠재적 자산 latent assets
잠재적 자산 latent property
잠재적 조세부담 potential tax liability
잠재적 희석화증권 potentially dilutive securities
잠정 세율 temporary tax rates
잠정계산 tentative calculation
잠정계산법(외화환산방법의 하나) temporal method
잠정관세율 provisional tariff rate
잠정세율 provisional tax rate
잠정수입 temporary importation
잠정예산 provisional budget
잠정적인 임시대차대조표 tentative balance sheet
잠정추계 tentative estimation
잡(雜) sundry
잡계정 miscellaneous account
잡계정 sundry account
잡급 miscellaneous pay
잡급 miscellaneous salaries
잡급 miscellaneous wages
잡부채 miscellaneous liabilities
잡비 incidental expenses
잡비 miscellaneous expenses
잡비 petty expenses
잡비내역장 petty expenses analysis book
잡손실 miscellaneous loss
잡손실 sundry losses
잡손익 miscellaneous profit and loss
잡수익 miscellaneous revenues
잡수입 incidental income
잡수입 miscellaneous income
잡수입 miscellaneous receipts
잡수입 sundry income
잡수입 sundry receipts
잡수입이자 sundry interest received
잡이익 miscellaneous income
잡익 miscellaneous gains
잡익 miscellaneous other income
잡익 sundry profits
잡지급이자 sundry interest paid
잡지출 miscellaneous expenditure
잡화 general merchandise
잡화 sundry (miscellaneous) goods
장기 long-term
장기 양도소득 long-term capital gains
장기 자본소득 long-term capital gains
장기계약 long-term contract
장기계약공사 long term contract work
장기공사선수금 long-term advances from construction contracts
장기공사계약 long-term contract constructions
장기공사완성기준 completed job method of accounting for long-term contract
장기금융상품 long-term financial instruments
장기대부금 long-term loans
장기대부금 long-term loans receivable
장기대여금 fixed loan
장기대여금 long-term loans
장기대여금 non-current loans receivables
장기도급 long-term contract work
장기리스 long-term lease
장기미수금 long-term receivables
장기미수금 long-term non-trade receivables
장기미수이자 long-term interest receivables
장기미완성공사 long-term contract work in progress
장기미지급금 long-term accounts payable (long-term non-trade payables)
장기미지급비용 long-term accrued expenses
장기미지급이자 long-term accrued interest
장기부채의 감소 reduction in long-term debt
장기사채 long-term bond
장기선급금 long-term advance payments
장기선급리스료 long-term prepaid lease expenses
장기선급비용 long-term prepaid expenses
장기성지급어음 long-term notes payable
장기성매입채무 long-term trade payables
장기성매출채권 long-term trade receivables
장기성받을어음 long-term notes receivable
장기어음 long-bill
장기어음 long-dated bill
장기어음 long-term bill
장기예수금 long-term deposit received
장기예치금 long-term deposits
장기은행차입금 long-term bank loans
장기임대예치금 deposit on long-term leases
장기자본 long-term capital
장기자본소득 long-term capital gains
장기차입금 long term borrowing
장기차입금 long-term loans payable
장기차입금중 1년이내 상환해야 할 부분 current maturities of long-term debt
장기차입금중 1년이내 상환해야 할 부분 long-term obligations due within one year
장기차입금중 1년이내 상환해야 할 부분 current portion of long-term debt
장기차입금중 1년이내 상환해야 할 부분 long-term debts due within one year
장기채권 non-current loans and accounts receivables
장기투자 long-term investment
장기투자일임계약자산 long-term entrusted assets to investment service companies
장기해약환급금(보험) long-term surrender refunds
장내시장 face-to-face market
장려금 bounty
장례식 비용 funeral expenses
장문식 감사보고서 long-form audit report
장문식 감사보고서 long-form report
장문식(長文式) 감사보고서 detailed audit report
장부 book(s)
장부가격 book price
장부가격 book rate
장부가격 book value
장부가액 carrying value
장부가액감소 decrease in book value
장부가액평가법 book value method
장부감사 book audit
장부기입원가 recorded cost
장부기장 bookkeeping
장부를 마감하다 close the book
장부를 마감하다 make up the books
장부마감일 book closing date
장부비치의무 record-keeping requirements
장부상 당기순이익 net income per books
장부상 소득 book income
장부상기입 book entry
장부상대차 book account
장부상원가 book cost
장부상이익 book profit
장부상잉여금 book surplus
장부상잔액 book balance
장부상재고 book inventory
장부에 기입하다 keep the book
장부외 non-ledger
장부외부채 liability out of books
장부외자산 non-concealed assets
장부의 마감 closing of book
장부의 마감 closing the books
장부재고 book inventory-taking
장부재고법 book inventory method
장부제도 book system
장부조직표 chart of accounting books system
장부평가 book valuation
장수(페이지) folio
장애 근로자 handicapped worker
장애자 공제 credit for handicapped person
장애자 공제 deduction for handicapped person
장애자 공제 deduction for physically handicapped persons
장애자 공제 exemption for handicapped person
장애자 수당 physically handicapped person allowance
장외거래수수료 fees on OTC transaction
장외거래주 over the counter securities
장외시장 curb market
장외시장 over-the-counter market(OTC market)
장외파생상품거래손실 losses on OTC derivatives transactions
장외파생상품거래이익 gains on OTC derivatives transactions
장외파생상품매매손실 losses on sale of OTC derivatives
장외파생상품매매이익 gains on sale of OTC derivatives
장외파생상품평가손실 losses on valuation of OTC derivatives
장외파생상품평가이익 gains on valuation of OTC derivatives
장학금 fellowship grant
장해보상 disablement benefit
재(再) 금융계약 refinancing agreements
재건계획 reorganization scheme
재고(자산) frozen stock
재고(자산) inventory
재고(자산) stock
재고가액 inventory value
재고감모 inventory shrinkage
재고감모비 inventory shortage expense
재고감모손실 loss from inventory shrinkage
재고감사 stock auditing
재고계산법 inventory method
재고계산법 periodic inventory method
재고과잉 overstock
재고관리 inventory control
재고관리 stock control
재고단위 inventory unit
재고대조 checking inventory
재고량 volume of inventories
재고변동 inventory change
재고부족 inventory shortage
재고부족손실 loss from inventory shortage
재고부족원가 stock out costs
재고비용 inventory cost
재고상품 merchandise inventory
재고상품가격변동 fluctuations in prices of merchandise inventory
재고상품매매액 amount of goods laid in stock
재고손실 inventory loss
재고수정계정 inventory adjustment account
재고수준 stock level
재고실사 perpetual inventory taking
재고실사담당자 physical stock clerk
재고실사법 periodic-inventory method
재고액 amount of stock
재고원가지수 inventory cost index
재고원장 inventory ledger
재고유지원가 carrying costs
재고율 inventory shipments ratio
재고율 inventory-sales ratio
재고율 stock-sales ratio
재고율 stock-to-sales ratio
재고이익 inventory profit
재고자산 inventory assets
재고자산 inventories
재고자산 감모손실 loss due to inventory shrinkage
재고자산 감모손실 losses on inventory obsolescence
재고자산 감모손실 losses from inventory obsolescence
재고자산 대 순운전자본비율 ratio of inventory to net working capital
재고자산 원가배부 allocation of inventory costs
재고자산가격결정 inventory pricing
재고자산가격변동계정 inventory fluctuation account
재고자산감사 inventory audit
재고자산등식 inventory equation
재고자산손익 inventory profit and loss
재고자산에의 과대투자 overinvestment in inventory
재고자산원가 inventoriable cost
재고자산을 계상하다 take inventory
재고자산의 과다투자 over investment in inventory
재고자산의 시가 market value of inventory
재고자산이득 inventory gain
재고자산초과액 excess inventory
재고자산충당금 inventory reserve
재고자산평가 inventory valuation
재고자산평가감 decline in prices of inventories
재고자산평가방법 inventory valuation method
재고자산평가손실 loss due to market decline of inventory
재고자산평가손실 loss from decline in value of inventory
재고자산평가손실 losses on valuation of inventories
재고자산평가준비금 inventory valuation reserves
재고자산회계 accounting for inventories
재고자산회계 inventory accounting
재고자산회전율 inventory turnover ratio
재고재료 materials on hand
재고정리상품 clearance goods
재고조사 physical count
재고주문원가 ordering costs
재고진부화손실 loss from inventory obsolescence
재고차이 inventory variance
재고처분 inventory liquidation
재고추정액 estimating inventory
재고층의 청산 liquidation of inventory layers
재고투자 inventory investment
재고평가 valuation of inventory
재고평가손 inventory written down
재고평가손실 loss from inventory revaluation
재고평가조정 inventory valuation adjustment
재고표 inventory tag (ticket)
재고품 goods in stock
재고품 goods left unsold
재고품 goods on hand
재고품 stock in hand
재고품 stock in the inventory
재고품수불부 balance of stores sheet
재고품잔액 balance of stores
재고품회전율 stock turnover
재공품 goods in process
재공품 product in progress
재공품 stock in process
재공품 work in process
재공품 계정 goods in process account
재공품 계정 work-in-process a/c
재공품 재고 work in process inventory
재공품원장 work in process ledger
재공품원재료 materials in process
재공품재료계정 materials account
재공품평가 valuation of work in process
재구성 Restructuring (Restra)
재단(財團) financial group
재단저당 foundation collateral
재단저당대부금 loan on plant
재대체 retransfer
재량고정원가 discretionary fixed costs
재량원가 discretionary costs
재량원가중심점 discretionary cost center
재료 및 저장품계정 materials and supplies account
재료 소비량 차이 분석 analysis of material price variance
재료가격차이 materials price variance
재료검수보고서 materials testing report
재료관리 materials control
재료구입가격차이 materials purchase price variance
재료매입보고서 materials purchased report
재료매입예산 materials purchase budget
재료매입장 materials order book
재료매입장 stores purchase book
재료매입청구서 materials purchase requisition
재료반납전표 returned material note
재료부대요금 material loading charge
재료부문 materials handling department
재료부비(副費) additional cost of materials
재료분개장 material requisitions journal
재료비 material cost
재료비 가격차이 계정 materials price variance account
재료비 매입예산 material purchase budget
재료비배부차액 unabsorbed material costs
재료비배분표 material distribution sheet
재료비법 material cost basis (method)
재료비분석 material cost analysis
재료비비율법 percentage on material cost method
재료비예산 material cost budget
재료사양 materials specification
재료소비가격차이 material price variance
재료소비수량차이 spoilage variance
재료소요계획수립 material requirements planning
재료수량차이 materials quantity variance
재료수량차이 shrinkage variance
재료수불장 stores in-out book
재료수율차이 material-yield variance
재료예산 materials budget
재료원가가격차이 materials price
재료원장 materials ledger
재료원장 stores ledger
재료의 수율 material yield
재료입고보고서 materials received report
재료입고표 materials receipt note
재료저장품청구분개장 materials and supplies requisition journal
재료저장품환입분개장 materials and supplies returned journal
재료집계표 stores summary sheet
재료청구서 material(s) requisitions
재료총괄계정 materials control account
재료출고 요청서 materials requisition note
재료출고청구서 stores requisition
재료표준 소비량 standard quantity of materials consumed
재리스 release revenues
재료표준가격 materials price standard
재무 finance
재무계획 financial planning
재무관리 financial management
재무관리 treasurership
재무관리회계 financial management accounting
재무구조개선적립금 appropriated retained earnings for financial structure improvement
재무담당임원(경리부장) controller
재무담당임원(경리부장) financial officer
재무담당임원협회 Financial Executives Institute (FEI)
재무레버리지 financial leverage
재무레버리지도 degree of financial leverage
재무보고 financial reporting
재무부 Financial Department Treasury
재무부장 treasurer
재무분석 financial analysis
재무분석가 financial analyst
재무비용 finance charge
재무비율 financial ratio
재무상손실 financial loss
재무상태 financial condition
재무상태 financial position
재무상태 financial standing
재무상태 financial status
재무상태기술서 statement of financial condition (position)
재무상태변동표 changes in financial position
재무상태변동표 statement of changes in financial position
재무수익 financial revenue
재무예산 financial budget
재무위원회 finance committee
재무위험 financial risk
재무적 유연성 financial flexibility
재무적 융통성 financial flexibility
재무정보 financial information
재무제표 accounting statement(s)
재무제표 financial accounts
재무제표 financial report
재무제표 Financial Statements (F/S)
재무제표 명세표 schedules of financial statement
재무제표 분석 statement analysis
재무제표 비율 financial statements ratio
재무제표각주 explanatory notes to the financial statements
재무제표간의 연계성 articulated financial statements
재무제표감사 audit of financial statements
재무제표감사 financial statements audit
재무제표 규칙 regulations of financial statements
재무제표 명세서 schedule of financial statements
재무제표 부본(副本) stub statements
재무제표 부속명세서 supplementary schedule of financial statements
재무제표 분석 analysis of financial statements
재무제표 분석 financial statements analysis
재무제표 분석 interpretation of financial statements
재무제표 분석 statements analysis
재무제표 양식 form of financial statements presentation
재무제표 양식 forms of financial statements
재무제표의 구성요소 elements of financial statements
재무제표의 기본개념 fundamentals underlying financial statements
재무제표의 요건 requirements of financial statements
재무제표의 일반적 주기(注記) general notes of financial statements
재무제표의 작성 preparation of financial statements
재무제표의 주석 notes to financial statements
재무제표의 표시 presentation of financial statements
재무제표작성규칙 rules for the preparation of financial statements
재무제표체계 systems of financial statements
재무활동 financial operation
재무활동 financing activities
재무회계 financial accounting
재무회계기준 Financial Accounting Standard(US)
재무회계기준보고서 Statement of Financial Accounting Standards (SFAS)
재무회계기준심의위원회회보 Statement of Financial Accounting Standards Board (SFASB)
재무회계기준심의회 Financial Accounting Standards Board (FASB)
재무회계기준자문위원회 Financial Accounting Standards Advisory Committee (FASAC)
재배부원가 redistributed cost
재보험계약 reinsurance agreement (treaty)
재보험금 reisurance benefits received
재보험수익 reinsurance revenues
재보험금환급 refund of reinsurance benefits received
재보험금환급 refund reinsurance claims recoverd
재보험료 reinsurance ceded premiums (reinsurance premium)
재보험료 reinsurance premium
재분류 reclassification
재산 belongings
재산 estate
재산관리비 property management expenses
재산 유지관리 property maintenance and management
재산등록 property registration
재산목록 general inventory
재산목록 list of property
재산법 assets and liabilities method
재산세 property tax
재산세 Real Property Tax
재산세 capital levy
재산세 부과일 lien date
재산양도 conveyance of estate
재산의 환가 conversion into cash of property
재산처분익 profit on disposal of property
재산평가손 losses from appraised assets
재산평가익 profit from valuation of assets
재생가능원가 renewable resources
재생불능자원 nonrenewable resources
재생산가치 reproduction value
재생산원가 cost of reproduction
재생산원가 new reproduction cost
재생산원가 reproduction cost
재생재료 reclaimed materials
재소유손익 gains or losses on repossession
재수정분개 readjusting entry
재양도 reconveyance
재원 source of revenue
재인도 second deliverance
재정경제부 Ministry of Finance and Economy
재정경제부고시 notification of Ministry of Finance and Economy
재정관세 revenue duties
재정상의 긴급처분 emergent financial disposition
재정정책 fiscal policy
재정투융자 fiscal investment and loan
재정환율 arbitrated rate
재제조원가 current reproduction cost
재조달 replacement
재조달가격 replacement market price
재조달원가 replacement cost
재취득가격 repurchase price
재취득비용 replacement expense
재취득원가정보 replacement cost data
재취득주 repurchased stock
재취득주식 reacquired shares (stock)
재측정 remeasurement
재투자 이익잉여금 earnings re-invested in business
재판매 resale
재판매 가격 resale price
재판매가격법 resale price method
재판매가격유지 resale price maintenance
재판매가격적용상품 price maintained merchandise
재평가 revaluation
재평가 revaluation reappraisal
재평가 reappraisement
재평가 자산 revalued assets
재평가 적립금 revaluation surplus reserve
재평가비용 reappraisal cost
재평가세 appraisal tax
재평가세 tax on revaluation
재평가세 tax on write-up
재평가익 revaluation profit
재평가잉여금 surplus from revaluation
재평가자산 appreciated property
재평가적립금 appraisal surplus
재평가적립금 appreciation surplus
재평가적립금 revaluation reserve
재평가적립금 자본전입 capitalization of revaluation reserve
재평가적립금 자본전입 capitalization of revaluations surplus reserve
재평가차액 revaluation excess
재평가차액(잉여금) revaluation surplus
재할인 rediscount
재할인어음 bills rediscounted
재할인어음이자 interest on bills rediscounted
재할인율 rediscount rate
재해 보험료 casualty insurance premiums
재해보험 casualty insurance
재해손실 casualty loss
재해손실 losses due to disaster
재해손실 loss from calamity
재해손실 loss resulting from casualty
재해손실적립금 reserve for accidents
재해손실적립금 reserve for calamity
재해자산 property suffering casualty
재화 goods
재화와 용역 goods and services
저가기준 소매재고법 lower-of-cost-or-market retail inventory
저가법 cost of market method
저가법 lower of cost or market method
저가법 "valuation at cost or market, whichever is lesser"
저가법 whichever is lower principle
저가상품 low-value merchandise
저가양도 transfer at extraordinary low price
저가주의 cost of market
저가주의 lower cost or market value basis
저가주의 Lower of cost or market
저가주의 whichever is lower basis
저개발국 (관세부과에서) less developed country (LDC)
저당 mortgage
저당권 hypothec
저당권 설정등기 register of settlement of mortgage
저당권 설정약정 mortgage clause
저당권 설정자 mortgage debtor
저당권 설정자 mortgagor
저당권과 국세의 우선권 priority between mortgage and national tax claims
저당권의 설정 establishment of hypothec
저당권의 소멸 extinguishment of hypothec
저당부대부금 mortgages receivable
저당부사채 mortgage bond
저당부차입금 mortgages payable
저리자금 easy dollars
저작권 copyright
저장기록용 표찰 bin tag
저장품 inventory of merchandise and supplies
저장품 stored goods
저장품 stores
저장품 supplies
저장품 관리 storage management
저장품계정 stores account
저장품기록 bin record
저장품소비액 supplies used
저장품원장 supplies ledger
저장품원재료 materials in storage
저장품카드 bin card
저축성 채권 savings bonds
저축성예금 time and savings deposits
저축예금 savings accounts
저축자예수금 customers' deposits - savings
저축자예수금 deposits for savings accounts
저축조합 savings association
적격성 competence
적격자산 qualifying assets
통화안정증권 monetary stabilization bonds
적격증권이자 interest income on monetary stabilization bonds
적극자산 positive assets
적극재산 active assets
적극적 영업권 positive goodwill
적극적 자산 positive property
적극적 평가계정 positive valuation account
적극적 확인 positive assurance
적극적 확인 positive confirmation
적금 installment deposits
적금 installment savings
적극적립금 active reserve
적립금 accumulated fund
적립금계정 reserve account
적립기금 reserve fund
적발위험 detection risk
적송품 goods on consignment-out
적송품 consigned goods
적송품 goods outward on consignment
적송품 merchandise outward on consignment
적송품 shipment
적송품 shipment out
적송품 손실 consignment loss
적송품선수금 advances received on consignment-out
적송품손익 consignment profit and loss
적송품원장 consignment ledger
적송품이익 consignment profit
적시성 timeliness
적시시스템 철학 JIT philosophy
적시재고시스템 just-in-time inventory system
적요 description
적요 explanation
적요 particular
적요서 abstract statement
적용범위 coverage
적용세율(현재) current applicable rates
적자 deficit balance
적자 minus quantity
적자 red figure
적자공채 deficit covering bond
적자보전융자 financing for deficit-covering
적자예산 unbalanced budget
적자의 in red ink
적자의 in the red
적자잔액 red-balance
적자재정 deficit finance
적정감사의견 unqualified opinion
적정공시(公示) adequate disclosure
적정성 fairness
적정유동성 adequate liquidity
적정의견 clean opinion
적정의견감사보고서 unqualified opinion report
적정표시 fair presentation
적정하게 표시된 fairly presented
적정한 보수 reasonable compensation
적하목록(積荷目錄) manifest
전(前)공정비 cost from previous department
전공정대체원가 transferred-in costs
전근수당 relocation allowance
전근수당 transition allowance
전기 previous period
전기 가스세 electricity and gas tax
전기 기계기구 electrical machinery and apparatus
전기 및 전자장비 electric and electronic equipment
전기(前期)로부터 이월 bring (brought) forward
전기(轉記)하다 post (posting)
전기계상미수수익의 환급 beginning balance of accrued receivable
전기계상선급비용의 환급 beginning balance of prepaid expense
전기계상선수수익환급 beginning balance of unearned income
전기대조(轉記對照) checking post
전기대조(轉記對照) post referencing
전기로부터 이월된 이익 profit brought forward from the previous term
전기말이익잉여금 surplus in preceding fiscal year
전기부 posting book
전기상 오류 error on posting
전기세 electricity tax
전기손익 profit and loss for preceding term
전기손익 profit and loss for the previous period
전기손익 수정 prior period adjustment
전기손익 수정 prior year's adjustment
전기손익 수정손 loss from prior period adjustment
전기손익 수정손 loss from the prior-term adjustments
전기손익 수정손 prior period adjustment loss
전기손익 수정이익 gains from prior period adjustments
전기손익 수정익 gain from the prior-term adjustments
전기손익 수정손 prior period adjustment profit
전기수정법 prior period adjustment approach
전기시설이용권 electric facility usage rights
전기시설이용권상각비 amortization expenses on electric facility usage rights
전기오류 수정손실 loss on prior period adjustment
전기오류 수정손익 gain/loss on prior period error corrections
전기오류 수정이익 gain on prior period adjustment
전기이월결손금 deficit at the beginning of a period
전기이월결손금 deficit brought forward
전기이월손실 loss brought forward from the previous period
전기이월손실 profit or loss brought forward from prior year
전기이월액 amount brought forward
전기이월액 balance brought forward
전기이월액 balance brought over from the last account
전기이월이익 retained earnings brought forward from previous period
전기이월이익잉여금 surplus profit brought forward from the previous term
전기하다 transfer
전년도 preceding fiscal year
전년도손익수정항목 prior year adjustment items
전년동기대비 corresponding period of last year
전달체제 communication system
전대(轉貸) sub lease
전도금 imprest
전등비 electric light charge
전략적 감사 strategic audit
전략적 계획 strategic planning
전략정보시스템 Strategic Information System (SIS)
전력및수도료 utility expenses
전력부문 electric power department
전력비 electric power charge
전력비 electric power expense
전력비 power expense
전매납부금 state monopoly payment
전문가시스템 expert system
전문가의 자문 professional advice
전문감사인 professional auditor
전문용어 technical terms
전문적 공보 Technical Bulletins
전문적 세무자문 professional tax advice
전문직 회계사 accounting profession
전문회계사 qualified accountant
전문회계인 professional accountant
전미대륙회계연합 Inter-American Accounting Association
전부(완전)감사 complete audit
전부문대체원가 transferred-in costs
전부소유 종속회사 totally-held subsidiary
전부원가 absorption cost
전부원가 absorption full cost
전부원가 full cost
전부원가계산 full absorption costing
전부원가계산 full costing
전부원가계산 total costing
전부원가계산방식 full costing method
전부원가계산법 absorption costing method
전부원가기준이전(移轉)가격 full cost bases for transfer pricing
전부원가법 full cost principle
전부원가법 full-cost method
전부원가법 total cost method
전부원가포함가격결정법 full-cost plus method
전사적 품질관리 Total Quality Control (TQC)
전사적 품질관리 Total Quality Management (TQM)
전산처리비 electronic data processing expenses
전세 보증금등의 임대료 환산액 imputed rent
전세계소득 worldwide income
임차권 leasehold rights
전시이득세 wartime profit tax
전신료 telegram charge
전신전화가입권 telex and telephone subscription rights
전신전화가입권 telephone subscription deposit
전신환 telegraphic transfer
전신환매도율 telegraphic transfer selling rate
전신환매입율 telegraphic transfer buying rate
전액 불입 fully paid-up
전액 손금 인정된다 be deductible in full
전액 손비인정되는 fully deductible
전액(全額) full amount
전액면세 full exemption
전액영수증 receipt in full
전액지급 payment in full
전액지급하다 pay in full
전액지급하다 pay up
전액지불 full payment
전액출자 자회사 fully owned subsidiary
전용의 single purpose
전임감사인 predecessor auditors
전임여비 transference expenses
전입원가 transferred-in cost
전자 정보거래 electronic data interchange
전진법 prospective approach
전진법 prospective method
전체적인 유효세율 overall effective tax rate
전출원가 transferred-out cost
전통적 변량표본감사 classical variables sampling
전표 slip
전표 voucher
전표분개장 voucher journal
전표식부기 slip bookkeeping
전표식수표기입장 voucher check register
전표식회계(법) slip accounting system
전표식회계(법) slip system of accounting
전표제도 slip system
전표집계표 slip summary sheet
전화가입비 telephone subscription rights
전환 conversion
전환가격 conversion price
전환가능변동금리채 convertible FRN
전환권 conversion privilege
전환권조정 conversion rights adjustment
전환사채할인발행차금 discount on convertible bonds
전화사채할증발행차금 premium on convertible bonds
전환기간 conversion period
전환사채(轉換社債) Convertible Bond (CB)
전환사채(轉換社債) loan stock
전환사채의 유도전환 induced conversion of convertible bonds
전환사채의 주식전환 conversion of debentures
전환사채전환에 의한 신주발행 shares issued upon conversion of bonds
전환우선주식 convertible preferred stock
전환율 conversion rate
전환주식 convertible stock
전환하다 convert
절대원가 absolute cost
절대이익 absolute profit
절대적 고정원가 absolute fixed cost
절대적 고정자본 absolute fixed capital
절세 tax saving
절차 procedure
절차감사 procedural audit
절차감사 procedural review
절차검토 procedural review
절충법 compromise method
점두시장 counter-market
점두시장 curb market
점두주(店頭株) counter stock
점두판매 over the counter sale
점주대부계정 due from proprietor account
점주차입계정 due to proprietor account
접근 access
접근통제 access control
접대비 amusement expenses
접대비 entertainment expenses
접대비 reception expenses
접대비 한도액 계산 calculation of limitation on entertainments
정가 fixed price
정관 memorandum of association
정관 articles of association
정관 articles of association by-laws
정관 articles of incorporation
정관 certificate of incorporation charter
정규 세율 regular tax rate
정규감사 regular audit
정규부기의 원칙 principle of orderly bookkeeping
정규의 감사보수 regular fee
정규적 세금 regular tax
정기간행물 journals and periodicals
정기배당 regular dividend
정기부금예수금 customers' other deposits - time deposits
정기부금예수금이자 interest on customers' deposits - time deposits
정기부금예수금이자환입 reimbursement of interest expense - time deposits
정기생명보험 term life insurance
정기예금 fixed deposit
정기예금 term deposits
정기예금 time deposits
정기예금이자 interest on fixed deposits
정기예금이자 interest on deposits
정기예금증서 time deposit certificate
정기재고법 periodic inventory method
정기적금 installment deposits
정기적금 installment deposits
정기적금 installment savings deposit
정기적금이자 interest on installment deposits
정기적인 감사 periodical audit
정기적인 마감 general closing
정기주주총회 regular general shareholders' meeting
정기지불 payment at regular fixed times
정년퇴직 연령 mandatory retirement age
정당한 관리자의 주의 care and prudence
정당한 주의 due diligence
정당함을 인정하다 validate
정도(精度) precision
정률법 constant percentage method
정률법 constant percentage of declining balance
정률법 diminishing balance method
정률법 diminishing method of depreciation
정률법 percentage on diminishing value plan
정률법 reducing balance method
정률법 declining balance method
정률법 fixed percentage method
정률법 fixed percentage of decreasing net value method
정률법 fixed percentage of diminishing value method
정률법 fixed percentage on reducing balance method
정률법 fixed rate method
정리공채 consolidated bond
정리기입 adjustment entry
정리담보권자 reorganization security holder
정리사항 adjusted items
정리주 consolidated stocks
정리절차 reorganization proceedings
정리채권자 reorganization creditor
정미, 순 net
정밀감사 detailed audit
정보 intelligence
정보 전달매체 media
정보가치 information value
정보가치 value of information
정보과학 information science
정보교환 information exchange
정보기술 Information Technology (IT)
정보망 information network
정보보고서 information reports
정보시스템 information system
정보시스템감사용 4세대언어 Audit Command Language (ACL)
정보시스템에 의한 기업의 혁신적인 재구성 restra (restructuring)
정보원가 information cost
정보이론 information theory
정보이용체제 information-utilization system
정보처리 information processing
정보총괄임원 Chief Information Officer (CIO)
정보통신 data communication
정보통신시스템 communication system
정보회계 information accounting
정부간 상호협조 reciprocal assistance
정부간행물 government publications
정부감사 government auditing
정부계정 government account
정부기금 governmental funds
정부보조금 State Aid
정부부과제도 government assessment system
정부부기 municipal bookkeeping
정부회계 governmental accounting
정부회계 municipal accounting
정부회계(중앙 및 지방정부회계) government and municipal accounting
정부회계기준심의회 Government Accounting Standards Board (GASB)
정사(精査) complete checking
정사(精査) scanning
정산을 하다 settle accounts
정산표(8행식) eight column work sheet
정산표(8행식) working sheet (W/S)
정상 사용시간 normal and average use hours
정상(기준)재고 base stock (inventory)
정상(기준)재고 basic inventory
정상(기준)재고 basic stock
정상(기준)재고 평가법 base stock valuation
정상(기준)재고법 base stock inventory method
정상(기준)재고법 base stock method
정상가격 normal price
정상가격 arm : lenght price
정상가격기준 arm's length principle
정상가격산율방법의사전승인 advance pricing arrangment(APA)
정상감가상각 normal depreciation
정상거래 arm's length transaction
정상공손 normal spoilage
정상률 normal rate
정상배부율 normal burden rate
정상배부율 normal distribution rate
정상수익률법 arm's length return method
정상수치 normal figure
정상시간 normal hour
정상연금 ordinary annuity
정상영업순환기준 normal operating cycle rule
정상영업주기 normal operating cycle
정상영업주기 normal operating cycle of business
정상원가 normal cost
정상이윤 normal profit margin
정상이윤 normal return
정상이익 normal margin
정상재고 normal inventory
정상재고 normal stock
정상재고 running stock
정상재고법 normal inventory method
정상재고법 normal stock method
정상적 감사절차 normal auditing procedures
정상절차 normal procedure
정상제조간접원가 배부율 normalized overhead rate
정상조업도 normal capacity
정상조업도 normal volume (capacity)
정상표준원가 normal standard cost
정시액 사용료 royalty to be paid every fixed time
정식부기의 원칙 principle of an orderly system of bookkeeping
정액갹출(醵出)연금제도 defined contribution pension plans
정액과세 fixed amount taxation
정액법 equal installment method
정액법 fixed amount method
정액법 fixed installment method
정액법 percentage on original cost plan
정액법 straight-line method
정액법에 의한 감가상각 straight-line method of depreciation
정액상각 straight-line amortization
정액요금 flat rate
정액자금시스템 imprest fund system
정액자금전도제도 imprest system
정액전도자금 imprest fund
정액환급율표 fixed sum refund rate table
정원관리비 gardening expenses
정정의 청구 claim for correction
정지(整地) 비용 land clearing costs
정찰가격 fixed price
정찰가격 labeled price
정찰제 price -tag system
정책적 감가상각 policy depreciation
정태비율 static ratio
정확성 accuracy
정확성 correctness
제 대부계정 sundry creditors a/c
제 차변계정 sundry debtors a/c
제2차 납세의무 secondary tax liability
제2차계정 secondary account
제2차배부 secondary distribution
제2차재무제표 secondary financial statements
제3의 감사인 third party auditor
제각 abandonment
제각 retirement
제각가액 retirement price
제각법 retirement method
제각비 removal cost (CMAP)
제각비 retirement cost
제각손 loss from scrap disposition
제각원가법 retirement cost accounting
제거 elimination
제공제후 급여 net pay
제권판결 judgment of nullification
제기금 sundry cash funds
제꼬리배당 bogus dividends
제도회계 legal financial accounting
제미수금 miscellaneous accounts receivable
제미지급금 miscellaneous accounts payable
제비용 sundry expenses
제세공과 tax and public imposition (dues)
제세(금)예수금 taxes withheld
제소(提訴) 기간 limitation of actions
제수당 sundry allowances (miscellaneous benefits)
제시된 가격 offered price
제안요청서 Request For Proposal (RFP)
제약조건 constraint
제예금 sundry deposits
제예금 sundry money deposited
제이차납세의무 secondary obligation for tax payment
제일원가 first cost
제일차 계정 primary account
제적립금으로 대체된 잉여금 surplus appropriated to reserves
제조 및 판매원가 cost to make and sell
제조간접비 burden
제조간접비 factory burden
제조간접비 factory overhead
제조간접비 factory overhead expense
제조간접비 manufacturing expenses
제조간접비 manufacturing overhead cost
제조간접비 overhead cost
제조간접비 배부부족액 unabsorbed burden
제조간접비 배부부족액 unapplied overhead
제조간접비 배부부족액 under-absorbed overhead
제조간접비 배부액 applied manufacturing burden
제조간접비 배부율 application rate of overhead cost
제조간접비 배부율 distribution rate of overhead cost
제조간접비 배부율 standard burden rate
제조간접비 배부표 distribution sheet
제조간접비 배부표 factory overhead expense distribution sheet
제조간접비 예산 factory overhead budget
제조간접비 예산 factory overhead expense budget
제조간접비 예산 manufacturing expenses budget
제조간접비 원장 manufacturing expenses ledger
제조간접비 원장 manufacturing overhead ledger
제조간접비 차이 factory overhead expense variance
제조간접비 차이 manufacturing expenses variance
제조간접비 차이 overhead variance
제조간접비 배부 distribution of overhead cost
제조간접비 배부 factory overhead applied
제조간접비 배부 overhead allocation
제조간접비 배부 overhead distribution
제조간접비 배부계정 applied manufacturing expense account
제조간접비 배부과부족액(배부차이)over-absorbed and under-absorbed overhead
제조간접비 배부기준 distribution basis of overhead cost
제조간접비 표준 overhead cost standard
제조간접원가 manufacturing overhead
제조간접원가 과대배부액 overapplied overhead
제조간접원가 과소배부액 underapplied overhead
제조간접원가 능률차이 efficiency variance for overhead
제조간접원가예산 manufacturing overhead budgets
제조간접원가차이 overhead variances
제조경비 factory expense
제조경비 production expenses
제조경비 production payment
제조경비 내역서 factory expense analysis sheet
제조경비 능률차이 factory expense efficiency variation
제조경비 예산초과차이 factory expense budget excess variation
제조경비 원장 factory expense ledger
제조계정 manufacturing account
제조공정 manufacturing process
제조공정도 process flow chart
제조과세 manufacturing taxation
제조-구입의사결정 make-or-buy decision
제조기능 production function
제조능력 manufacturing capacity
제조능률차이 production efficiency variance
제조물 하자책임 Products Liability (P/L)
제조보고서 production report
제조보고서 production statement
제조부문 manufacturing department
제조부문 production department
제조부문비 producing department costs
제조비 manufacturing expense
제조비 oncost
제조비 예정배부 application of manufacturing expenses
제조업 manufacturing industry
제조예산 manufacturing budget
제조예산 production budget
제조원가 cost of manufacture
제조원가 cost of production
제조원가 cost to manufacture
제조원가 fabricating cost
제조원가 factory cost
제조원가 manufacturing cost(s)
제조원가 output cost
제조원가 production cost
제조원가 보고서 statement of the cost of manufactured goods
제품원가 cost of manufactured goods
제조원가계산 manufacturing cost accounting
제조원가명세서 schedule of (the) cost of goods manufactured
제조원가명세서 statement of production cost
제조원가배부 distribution of manufacturing expenses
제조원가보고서 cost of production report
제조원가보고서 factory cost report
제조원가보고서 factory cost report
제조원가보고서 production cost report
제조원가보고서 schedule of manufacturing cost
제조원가보고서 statement of cost of goods manufactured
제조원가예산 cost of production budget
제조원장 factory ledger
제조원장계정 factory ledger account
제조원장용보정계정 factory ledger reciprocal control account
제조임금명세표 factory payroll
제조주기 manufacturing cycle
제조지도서 job production order
제조지시서 manufacture order
제조지시서 manufactured goods
제조지시서 manufacturing order
제조지시서 production order
제조지시서 products
제조지시서 work orders
제준비금전입 contribution to miscellaneous provisions
제준비금전입 transfer to miscellaneous provisions
제준비금환입 reversal of miscellaneous provisions
제차변계정 sundry debtors a/c
제품 finished goods
제품국내매출액 domestic-sales finished goods
제품 원재료 finished materials
제품계정 finished goods account
제품계정 production account
제품계획 product planning
제품금융계약 product financing agreements
제품다양성 product diversity
제품매출액 sales-finished goods
제품매출원가 cost of finished goods sold
제품별원가계산 cost accounting by products
제품별원가계산 product cost accounting
제품보증비 product warranties
제품보증비 warranty cost
제품보증충당금 warranty reserve
제품수준활동 product-level activities
제품수출매출액 sales-finished goods for export
제품예산 finished goods budget
제품원가 cost of product
제품원가 product cost
제품원장 finished goods ledger
제품원장 finished product ledger
제품원장 stock ledger
제품의 제조공정 manufacturing process of the product
제품재고 finished goods inventory
제품재고 finished goods on hand
제품재고예산 inventory budget
제품제조원가 cost of goods manufactured
제품차별화 product differentiation
제품책임 Products Liability (P/L)
제한 reservation
제한 납세의무 limited tax liability
제한보증 limited guaranty
제한부잉여금 restricted surplus
제한세율 limited tax rate
제한의결권주 restricted vote stock
제한적 재산권 qualified property
조건 term
조건부 가치 conditional value
조건부 대가(기업 합병시) contingent consideration
조건부대출금 conditional loans
조건부 승인 conditional approval
조건부 인수 conditional acceptance
조건부 인수 qualified acceptance
조건부 판매 conditional sales
조건부매수채권매도차손 loss on sales on securities under reverse Repo
조건부유동성 conditional liquidity
조건부지불 contingency payments
조건부차입금 borrowings associated with qualifying assets
조건부채무 conditional debt
조기 환급 early refund
조기상환 advanced redemption
조달기간 lead time
조달비 procurement cost
조례 Act (act)
조례 ordinance by local government
조림비 afforestation expenses
조림비용 forestation expenses
조림원가 afforestation cost
조립공장 assembly plant
조립비 assembly cost
조립산업 assembly industry
조립생산지시서 assembly production orders
조립지시서 assembly order
조별 원가계산 group cost accounting
조별공정별종합원가계산 continuous process lot cost system
조별법 lot method
조별상각 group depreciation
조별원가계산 assembly cost system
조별원가계산 lot cost system
조별원가계산 multiple product cost system
조사 investigation
조사부 information & research division
(조사)연구비 research expenses
조사자료 materials (data) for investigation
조성중의 택지 residental site under development
조세 공채 계정 treasury tax and loan account
조세 및 인지수입 tax and stamp revenues
조세 및 재무위원회 소속 원가계산분과 위원회 Cost Accounting Sub-Committee of the Taxation and Financial
조세 및 제회비 taxes and membership dues
조세 비협력 tax non-compliance
조세 우선권 priority of tax claims
조세(법인세)차감전순이익 net income before taxes
조세(법인세)차감전순이익 net profit before tax
조세감면 tax exemption and reduction
조세감면기간 tax holiday
조세감면의 범위 scope of tax exemption
조세경감 tax reduction
조세공과 taxes and public charge
조세공과 taxes and public dues
조세관할 tax jurisdiction
조세납부를 유예하다 defer tax payments
조세당국 revenue authorities
조세범처벌법 tax evasion punishment law
조세범처벌절차법 procedural law for punishment of tax offenses 조세배분회계 inter-period tax allocation accounting
조세부담 burden of taxation
조세부담 tax burden
조세부담능력 taxable capacity
조세부담율 tax burden ratio
조세부담율이 적은 국가 tax haven
조세부담의 경감 tax relief
조세부담의 전가 shifting of tax burden
조세부담자 ratepayer
조세선취특권 재산압류권 tax lien
조세수입 yield of tax
조세심판청구 appeal to tax tribunal
조세예상액 estimated tax
조세우선권 lien for taxes
조세원칙 canon of taxation
조세원칙 principle of taxation
조세유예 tax deferment
조세의 소득탄력성 income elasticity of tax revenue
조세의 수익자 부담원칙 compensation principle of taxation
조세의 수익자 부담원칙 compensation theory of taxation
조세입법 tax legislation
조세조약 tax convention
조세조약 tax treaty
조세조약을 이용한 조세회피 treaty shopping
조세조약의 우선권 treaty override
조세차감가격 price minus (less) tax
조세차감전 회계이익 pretax accounting income
조세차감전이익 profit before taxation
조세차감후이익 profit after taxation
조세차감후 수익률(투자) after-tax yield
조세채권 tax claims
조세특례제한법 tax incentive limitation law
조세협약 규정이 세법에 우선하다 tax treaty provision overrides the tax law
조세환급금 tax refunds
조세환급청구권 claim for tax refunds
조세회피 tax avoidance
조세회피방지책 anti-avoidance measures
조세효과 tax effect
조약등의 비준 ratification
조약을 체결하다 enter into tax treaties
조약준수 의무 treaty commitment (obligation)
조업 operation
조업단축 curtailment of operation
조업단축 output reduction
조업단축 reduction of operation
조업도(조업률) capacity usage ratio
조업도(조업률) operating rate
조업도(조업률) operation capacity
조업도(조업률) production level
조업도(조업률) volume (level)
조업도 차이 activity variance
조업도 차이 capacity variance
조업도 차이 denominator variance
조업도 차이 operation variance
조업도 차이 utilization variance
조업도 차이 volume variance
조업도기준 activity base
조업비 running expense
조업수준 volume level
조업일수 operated days
조정 co-ordination
조정가능 고정환율제도 adjustable peg system
조정계정 adjustment account
조정관세 adjustment tariff
조정기관 settlement authority
조정리스료 contingent lease rental
조정방식 reconciliation format
조정법 reconciliation method
조정세액 tax amount settled
조정표 reconciliation sheet
조정항목 reconciliation item
조직 organization
조직감사 organization and system audit
조직구조 organization structure
조직도 organization chart
조직변경 change of organization
조직변경 reorganization
조직설정 system building
조직윤리 organization morality
조직편람 system manual
조특법 tax incentive limitation law
조합계약서 partnership agreement
조합계정 partnership account
조합기업의 자본지분 owner's equity for a partnership
조합부기 association bookkeeping
조합상품계정 joint venture account
조합원 partner
조합위탁적송품 adventure in company
조합재산 partnership assets
조합출자금 investment in capital of partnership
조합출자금 investment in partnership
조합회계 partnership bookkeeping
조항 Art.
조항 articles
조항 clause
조화화 harmonization
조회확인 confirmation
조회확인서 confirmation letter
존속기간 duration
존속회사 surviving company
종가(終價) final value
종가(주식의 ) closing price
종가세 ad val duty
종가세 ad valorem duty
종가세율 ad valorem tariff
종가운임 ad val freight
종가품목 ad val goods
종교법인 religious corporation
종량세 (從量稅) specific duty
종량세율 specific tariff
종류별 신고서 separate returns by category
종속변수 dependent variable
종속변수 induced variable
종속회사 subsidiary (companies)
종속회사 단기대부금 short-term loans to subsidiaries
종속회사 미수수익 accrued income to subsidiaries
종속회사 및 관계회사 사채 bonds of subsidiaries and affiliated company
종속회사 및 관계회사 선급금 advances to subsidiary and affiliated company
종속회사 및 관계회사 장기대부금 long-term loans to subsidiaries and affiliates
종속회사 및 관계회사 출자금 capital stock of subsidiary and affiliated companies
종속회사 받을어음 trade notes receivables from subsidiaries
종속회사 사채 bonds of subsidiaries
종속회사 선급비용 prepaid expenses to subsidiaries
종속회사 선수금 advances from controlled companies
종속회사 외상매입금 account payable to subsidiary company
종속회사 외상매입금 accounts payable to subsidiary companies
종속회사 외상매출금 accounts receivable from subsidiary companies
종속회사 외상매출금 trade accounts receivables from subsidiaries
종속회사 장기대부금 long-term loans to subsidiaries
종속회사 장기차입금 long-term debts from subsidiaries
종속회사 장기채권 non-current receivables-consolidated units
종속회사 지급어음 notes payable to subsidiaries
종속회사 지급어음 trade notes payables to subsidiaries
종속회사손익에 대한 소수주주지분 minority interest in earnings of subsidiaries
종속회사에의 출자금 investment in subsidiaries
종속회사차입금 borrowing to subsidiaries
종속회사회계 subsidiary company accounting
종신고용 life employment
종신고용 permanent employment
종신년금 life annuity
종신생명보험 whole-life insurance
종신생명보험 permanent insurance
종업원 employee
종업원 가지급금 advances to employees
종업원 개별임금대장 individual employee compensation record
종업원 급여 및 상여 employee's salaries and bonuses
종업원 단기대부금 short-term loans receivable to employees
종업원 단기대부금 short-term loans to employees
종업원 받을어음 notes receivable due from employees
종업원 보상제도에 의한 자기주식취득 repurchased under employees' incentive plan
종업원 복리후생기금 employee welfare fund
종업원 복리후생기금 employee's benefit fund
종업원 사망급여금 employee's death benefits
종업원 상부상조기금 employee's relief fund
종업원 상여금 bonus to employees
종업원 상여수당 employee's bonus and allowance
종업원 신원보증금 guarantee money from employees
종업원 연금기금 employee's pension fund
종업원 예금 employee's deposit
종업원 예금 employee's savings deposits
종업원 예금이자 interest on employee's deposits
종업원 예수금 deposit from employees
종업원 예수금 deposit received from employees
종업원 예수금 employee's deposits received
종업원 예치금 employee deposits
종업원 외상매출금 employee's account receivable
종업원 원청징수공제신고서 Employee's Withholding Exemption Certificate
종업원 자기사주 세액공제 employee stock ownership tax credit
종업원 장기대여금 long-term loans to employees
종업권 단기대여금 short-term loans to employees
종업원 지주제도(우리사주제도) employee's stock sharing plan
종업원 지주제도(우리사주제도) employee stock ownership plan
종업원 퇴직급여충당금 liability for employee's severance payments
종업원 퇴직급여충당금 reserve for employee's retiring allowance
종업원 퇴직상여금 employee's retirement allowance
종업원대여금 loans to employees
종업원대여금이자 interest on loans to employees
종업원훈련비 training expenses for employees
종자돈 seed money
종전세법 prior tax law
종합과세 aggregate taxation
종합과세 general taxation
종합과세 global taxation
종합과세 taxation upon total income
종합금융회사 merchant bank
종합금융업회계처리준칙 accounting standards for merchant banking industry
종합내용년수 composite useful life
종합내용년수 synthesis useful life
종합내용년수법 composite life method
종합상각 composite depreciation
종합상각법 composite depreciation assets
종합상각법 composite depreciation method
종합상각율 composite depreciation rates
종합상각자산 synthesis depreciable property
종합상사 general trading company
종합소득 global income
종합소득 total income
종합소득세 composite income tax
종합소득세 consolidated income tax
종합소득세 total income tax
종합수지 overall balance
종합실효세율 effective aggregate tax rate
종합예산 master budget
종합예산조업도 master-budget volume
종합원가 계산제도 process cost system
종합적립금 aggregate fund
종합평가계정법 master valuation account approach
주(州) 간에 (연방국에 있어) interstate
주(主) 사업장 principal place of business
주(主) 소득원 main source of income
주가 매출액 비율 price selling ratio
주가 순자산 비율 price book value ratio
주가/이익비율 price/earnings ratio
주가상승차익취득권 stock appreciation rights
주가수익률 Price Earnings Ratio (PER)
주가지수 stock price index
주가지수옵션 stock index options
주가지수선물(株價指數先物) stock index futures
주감사인 principal audit
주거비 housing expense
주거수당 housing allowance
주거용 건물 residental building
주거용 자산 residental property
주관적 이익 subjective income
주권 certificate of stock
주권 share certificates
주권 stock certificate
주권(株券)미발행제도 non-issuance of stock certificate
주기 (註記) explanatory note
주기 (註記) notes
주기적인 재고실사 periodical stock taking
주당배당금 dividend per share
주당수익률 per share earning ratio
주당순이익 Earnings Per Share (EPS)
주당순이익 net income per share
주당순이익계산 earnings per share calculation
주당순자산가액 net assets worth per share
주당순자산액 Book Value Per Share (BPS)
주당시장가격 market value per share
주당이익 profit per share
주당자본액 equity per share
주당효과 per share effect
주류업자조합 liquor business association
주문 order
주문 수락·이행 원가 order getting and order filing costs
주문대장 order book
주문서 order sheet
주문선급금 advances on indents
주문선수금 advances received on indents
주문소요시간 purchase-order lead time
주문식수표 order check
주문식증권 order security
주문이행비 order filling costs
주문잔고 backlog
주문점 reorder point
주민세 inhabitant tax
주민세 inhabitants tax
주민세 resident(s) tax
주민세추징금 inhabitant tax paid in addition
주별시산표 weekly trial balance
주사무소 과세 headquarter taxation
주사업장 총괄납부 payment on a conbind basis
주석(註釋) comments
주세 duty on alcoholic beverage
주세법 liquor tax law
주식 corporate stock
주식 equity securities
주식 share
주식 share of stock
주식 stock
주식 후장(後場) afternoon session
주식·채권 인수단(引受團) underwriting syndicate
주식거래손실준비금 securities transaction loss reserve
주식계정 share account
주식공개매수 tender offers
주식공개회사 open corporation
주식공모 popular subscription
주식공모 public offering of stock
주식구입권 stock purchase plan
주식구입선택권 stock option
주식구입제도 stock purchase plan
주식납입잉여금 paid-in capital in excess of non-par value
주식대장 capital stock register
주식매매손실 loss from stock transaction
주식매매손실 losses on sale of equity securities
주식매매이익 gain from stock transaction
주식매매이익 gains on sale of equity securities
주식매수청구권 stock option
주식매입선택권 stock options
주식발행비 capital stock issue costs
주식발행비 commission and expenses on capital shares
주식발행액 outstanding capital stock
주식발행에 의한 자금조달 equity financing
주식발행인수인 underwriters
주식발행초과금 capital in excess of par value
주식발행초과금 capital in excess of stated value
주식발행초과금 capital stock premium
주식발행초과금 contributed capital in excess of par value
주식발행초과금 contributed surplus
주식발행초과금 paid-in capital in excess of par value
주식발행초과금 paid-in surplus
주식발행초과금 premium on capital stock
주식발행초과금 premium on stock
주식배당(금) capital dividend
주식배당(금) stock dividend
주식배당(금) dividend on stocks
주식병합 consolidation of stocks (shares)
주식병합 reverse stock split(s)
주식보상제도 stock compensation plans
주식분할 stock split
주식분할 stock split-up
주식상환 stock redemption
주식상환기금 stock redemption fund
주식상환잉여금 surplus from stock redemption
주식소각(消却) retirement of stock
주식소각(消却) writing off stocks
주식소각(消却) extinguishment of stock
주식시장 stock market
주식신청서 subscription blanks
주식양도 위임장 stock power
주식우선매입권 preemptive privilege
주식원장 stock register
주식의 공개매입 Take Over Bid (TOB)
주식의 무상소각 gratis retirement of stocks
주식의 소각 extinguishment of stock
주식의 장부가액 book value of stock
주식의 재취득 reacquisition of stock
주식의 재평가 revaluation of stock
주식의 종가 closing price
주식이나 기타 자산의 매각 disposition of stocks or other assets
주식이율 stock yield
주식인수계약서 stock subscription contract
주식인수권 incentive stock option
주식인수보증권(서) stock warrants
주식전환 conversion of stock
주식청약 stock subscription
주식청약 subscription of stock
주식청약증거금 application money for stock
주식청약증거금계정 application account
주식평가 stock evaluation
주식평가손실 losses on valuation of equity securities
주식평가이익 gains on valuation of equity securities
주식할인발행 discount on capital stock
주식할인발행차금 stock discount
주식할인발행차금 discount on stock issuance
주식할인발행차손 original issue discounts
주식회사 corporation
주식회사 Inc. (incorporated)
주식회사 public limited company
주식회사 joint stock company
주식회사외부감사에관한법률 Law(Act)on external audit for joint stock companies
주식회사회계 corporation accounting
주심국제심판관 chief tax judge
주영업활동 principal operations
주요거래 main customer
주요계정 main account
주요부채 primary liability
주요원재료 primary materials
주요(장)부 basic books
주요(장)부 head book
주요(장)부 main books
주요(장)부 major book
주요(장)부 principal books
주요재료 main materials
주요재료 major raw materials
주요재무자료 selected financial data
주요재무제표 principal financial statements
주요제품 major product
주요한 회계방침 significant accounting policies
주재료비 main material cost
주제조지시서 principal production order
주제품 main product
주제품 prime product
주주 shareholders
주주 stockholder
주주 및 임원단기대여금 short-term loans to stockholders and directors
주주 및 임원단기대여금 long-term loans to stockholders and directors
주주임원종업원단기대여금 "short-term loans to stockholders, executives and employees"
주주임원종업원단기차입금 "short-term borrowings from stockholders, executives and employees"
주주 및 임원장기대여금 long-term loans to stockholders and directors
주주임원종업원장기대여금 "long-term loans to stockholders, executives and employees"
주주임원종업원장기차입금 "long-term borrowings from stockholders, executives and employees"
주주권 shareholders' rights
주주귀속현재원가기준이익 current cost profit attributable to shareholders
주주명 부 shareholders' ledger
주주명부 register of stockholders
주주배당금 dividend to shareholders
주주에 대한 신주배정 subscription offering to shareholders
주주에 대한 연차보고서 stockholder's annual report
주주의 지분 상환 refundment of stockholder's share
주주지분 equity capital
주주지분 shareholders' equity
주주지분 stock equity
주주지분 stockholders' equity
주주지분 계산서 statement of owner's equity
주주지분 계산서 statement of stockholders' equity
주주지분 계산서 statement of stockholders' investment
주주지분 계산서 statement of stockholders' net worth
주주총회 general meeting
주주총회 general meeting of shareholders (stockholders)
주주총회 general shareholders' meeting
주차(週次)결산 weekly accounting
주차비 parking fees
주채무자 principal debtor
주택보수 관리비 residence repairs and maintenance expenses
주택수당 housing allowance
주택양도가액 resident sale proceeds
주택임차료 house rent
주택자금융자금 loans for employee housing
주택자금융자금 housing loan
주택자금융자금이자 interest on loans for employee housing
주택저축공제 deduction for saving for housing
주택저당증권 mortgage-backed securities(MBS)
주판 abacus
주회계심의회 미국연합회 National Association of State Board Accountancy
주행세 motor fuel tax
주행세 driving tax
준거감사 compliance audits
준거성 compliance
준거성 conformity
준거성 시사 compliance test
준계약 quasi-contract
준고정비 semi-fixed cost
준대리인이론 quasi-agency theory
준변동비 semi-variable cost
준비금 reserve for
준비금 reversal of reserve
준비자산 reserve assets
준비통화 reserve currency
중(重) 가산세 heavy penalty tax
중(重) 과세국 high-tax countries
중가산금 heavy additional charge
중가산세 heavy additional tax
중간 재무제표 interim statement
중간 재무제표 보고 interim financial reporting
중간감사 interim audit
중간결산 interim closing of account
중간계정 interim account
중간대차대조표 interim balance sheet
중간문단 middle paragraph (section)
중간배당(금) interim dividend
중간배당적립금 reserve for interim dividends
중간배당준비금의 환입액 reversal of reserve for interim dividends
중간보고서 interim report
중간세율 intermediate tariff
중간시장 intermediate market
중간신고서 interim return
중간예납 interim tax prepayment
중간예납세 interim estimated tax
중간예납신고서 interim tax return
중간예정신고 estimated declarations for interim periods
중간제품 intermediate product
중개 brokerage
중개무역 intermediary trade
중개수수료 brokerage commission
중개인 broker
중고품시장가격법 secondhand-market-value method
중공업 heavy industry
중단사업 discontinued operation
중립성 neutrality
중립적 이자율 neutral rate of interest
중복기장 overlap of entry
중세(과세) heavy taxation
중소기업 small and medium (size) business
중소기업은행 Medium Industry Bank(MIB)
중소기업청 Small and Medium Business Administration(SMBA)
중소기업특자준비금 investment reserves of small and medium enterprises
중소기업투자세액공제 tax credit for investment by a small or medium enterprises
중심(점) center
중앙관리비용 central management and service costs
중앙처리장치 Central Processing Unit (CPU)
중요성 materiality
중요성 테스트 materiality test
중요성검사 significant tests
중요성의 원칙 doctrine of materiality
중요성의 원칙 principle of materiality
중요회계정책의 요약 summary of significant accounting policies
중장비 heavy construction equipment
중장비감가상각비 depreciation expenses on heavy construction equipment
중재조항 arbitration clause
즉매하다 sell on the spot
즉시 청산개념 immediate liquidation concept
즉시 청산개념 (↔going concern concept)
즉시부과 immediate assessment
즉시불 prompt cash
즉시불 prompt payment in cash
즉시인도 prompt delivery
즉시현금지불 immediate cash consideration
증가 step up
증가계정 appreciation account
증가분 increment
증가소득세 increased income tax
증가자본 additional capital
증거 evidence
증거서류 document
증거서류 documentary evidence
증권감독기관 국제협의기구 International Organization of Securities Commission (IOSCO)
증권감독원 Securities Supervisory Board
증권거래법 Securities and Exchange Act(Law)
증권거래법(美) Securities Exchange Act
증권거래법(한국) Korean Security and Exchange Law
증권거래세 securities transaction tax
증권거래세법 Securities Transaction Tax Act
증권거래위원회 Securities and Exchange Commission(US)
증권거래준비금 reserve for losses on securities - transactions
증권거래준비금 legal appropriated retained earnings for losses in security industry
증권거래준비금전입 transfer to provision for loss on securities transaction
증권거래준비금환입 reversal of reserve for loss on securities transactions
증권거래책임준비금 security transaction responsibility reserve
증권거래책임준비금 legal appropriated retained earning for accidental losses in security industry
증권관리위원회(한국) Korea Securities and Exchange Commission (SEC)
증권담보금융 securities collateral loans
증권담보부사채 collateral trust bond
증권발행 수수료 policy fee
증권분석가연합회 Financial Analysts Federation (FAF)
증권선물위원회 Securities and Futures Commission(SFC)
증권업협회 Securities Industry Association (SIA)
증권업회계처리준칙 accounting standards for securities industry
증권예탁원 Korea Securities Depository
증권투자 portfolio investment
증권투자신탁 investment trust on securities
증권투자신탁 securities investment trust
증권투자신탁업회계처리준칙 accounting standards for securities investment trust industry
증권화 securitization
증명서 certificate
증명업무의 기준서 Statement on Standards for Attestation Engagement (SSAE)
증분법 incremental method
증분분석 incremental analysis
증분분석접근법 incremental approach
증분비교법 incremental comparison method
증분수익 incremental revenue
증분예산 incremental budget
증분원가 incremental cost
증분원가 자본화법 capitalization of incremental cost
증분원가법 incremental cost approach
증분이익 incremental benefits
증분접근방법 incremental approach
증분차입이자율 incremental borrowing rate
증빙감사 voucher audit
증빙기록 voucher record
증빙기입장 voucher register
증빙대조 vouching
증빙식기입장제도 voucher system
증서 deed
증서 written instruments
증서대부 loans on deeds
증서대출이자 interest loans on deeds
증서의 문면(文面) face of instrument
증세 increased tax
증시안정기금 Stock Market Stabilization Funds
증여 donation
증여 gift
증여물 donative
증여세 공제 gift tax credit
증여액의 평가 valuation of gifts
증여에 의한 취득 acquisition by gift
증여의제 deemed gift
증여잉여금 donated surplus
증여자 donor
증여자기주식 donated treasury stock
증여재산 donated property
증여증권 donated stock
증자 capital expansion
증자 capital increase
증자 increase in capital stock
증자권리부 주식 stock(s) cum rights
지금은(地金銀)외국통화매매손 loss on bullion and foreign currency transactions
지급 payment
지급거절증서 protest for non-payment
지급계산서 payment of bills
지급계정 payable accounts
지급기입장 payment book
지급기한 payment terms
지급된 수표 paid check
지급배당금 dividend paid
지급보증 certification of payment
지급보증 payment guarantee
지급보증금 guarantee money
지급보증금 guarantee money deposited
지급불능상태에 처할 위험 default risk
지급불능회사 insolvent corporation
지급사채이자 bond interest paid
지급액 amount paid
지급약정서 letter of commitment
지급어음 acceptance payable
지급어음 bill's payable
지급어음 Bills Payable (B/P)
지급어음 notes (and bills) payable
지급어음 notes payable-trade
지급어음 trade notes payables
지급어음 및 외상매입금 notes and accounts payable
지급어음기일장 bill payable book (journal)
지급어음기일장 bill payable maturity book (journal)
지급어음기일장 note payable register
지급어음기일장 notes payable book
지급어음할인 discounting notes payable
지급운임 transportation in
지급유예 grace of payment
지급의 원천 source of payment
지급이연 deferred payment
지급이자 interest expenses
지급이자 interest paid
지급이자 및 할인료 interest and discount expense
지급이자 및 할인료 interest and discount paid
지급이자비용 interest cost
지급인 payer
지급인도조건 documents against payment
지급일 payment date
지급잡수수료 sundry commission paid
지급전표기입장 payable register
지급정지 moratorium
지급조서 payment statement
지급조서 record of payment
지급조서 information return
지급준비예치금 reserve deposits
지급준비금(은행) reserve for outstanding claims
지급청구서 invoices payable
지급할인료 discount expense
지급해야 할 사채 bonds payable
지대(地貸) ground rent
지대(地貸) land rent
지대(地貸) rent on land
지대금액 land rentals
지도공인회계사 instructing CPA
지명증권 nominated security
지목 (地目) land category
지방 정부에 이전된 세금 partial tax transfer to local government
지방교부세 local grant tax
지방교부세및양여세배부특별회계special account for distribution of local allocation and shared taxes
지방교육세 local education tax
지방국세청(장) regional tax office(director)
지방도로세 local road tax
지방세 local expenditure
지방세 local taxes
지방세 provincial taxes
지방세법 local tax law
지방자치단체채권 municipal debt
지방재정 local public finance
지방채 municipal bonds
지방채(권) local (government) bond
지방채이자 interest on local government bond
지배주주 controlling shareholder
지배회사 controlling company
지배회사 holding company
지배회사에의 투자 investment in the parent company
지배회사회계 controlling company accounting
지배지분 controlling interest
지분 equity
지분 holding
지분 interest
지분 share
지분거래 equity transaction
지분법 equity method (basis)
지분법평가손실 valuation loss using equity method
지분법평가손실 equity losses on investments
지분법평가이익 valuation gain using equity method
지분법평가이익 equity income on investments
지분율 ratio of shareholding
지분조정 equity adjustments
지분증권 equity securities
지분평가계정 equity revaluation account
지분풀링법 pooling of interest method
지분회계 equity accounting
지불거절수표 rejected check
지불거절증서 non-payment protest
지불거절증서 protest for non-payment
지불거절통지서 notice of protest
지불계정 accounting payable
지불계정 및 지급어음 creditors and bills payable
지불계정회전율 turnover of payables
지불기일 기준 due date basis
지불능력 ability-to-pay
지불능력 solvency
지불능력 과세설 faculty theory of taxation
지불되었거나 발생한 비용 expenses paid or incurred
지불보증 acceptance guarantee
지불보증 certificate of payment
지불보증채무 customer's guarantee liability
지불불능 insolvency
지불불능의 insolvent
지불불능판결 decree of insolvency
지불불능행위 act of insolvency
지불사채이자 interest on funded debt
지불승낙채무 customer's liability for acceptances and guarantees
지불완료계정 accounts paid
지불유예 grace
지불유예금 contango
지불유예기간 moratorium period
지불을 청구하다 call
지불임금 내역 명세표 payroll
지불장소 지정어음 domiciled bill
지불전표 voucher payable
지불전표 붙은 수표 voucher check
지불전표기입장 voucher payable register
지불조건 term(s) of payment
지불조서 information return
지불준비금 current reserve
지불준비율 cash reserve ratio
지불증권 notes and bills payable
지불초과 excess disbursement
지불통지서 notice of payment
지불항목 items of payment
지사 branch office
지상권 surface rights
지상배당세 undistributed profit tax
지수 index
지수 index numbers
지수이용법 indexation
지시서 letter of instructions
지시자인도 delivered to order
지시자지급어음 bill to order
지식재산권 intellectual property right
지역권(地役權) easement
지역개발비 regional development tax
지역내총생산 gross regional domestic product(GRDP)
지역별구분 geographical segment
지연납부 delayed payment
지연납부 late payment
지연납부가산세 late payment penalty
지연납부가산세 penalty tax on late payment
지연납부이자 interest for delayed payment
지연신고가산세 late filing penalty
지적재산권 intellectual property
지점 branch office
지점 송금세 branch remittance tax
지점 이윤세 (미국) branch profits tax
지점간 차입금 interbranch borrowings
지점간거래 interbranch transaction
지점계정 branch (current) account
지점상호간손실 interbranch loss
지점상호간이익 interbranch profit
지점상호계정 interbranch account
지점원장 branch ledger
지점통제계정 branches controlling account
지점회계 accounting for branch office
지정 기부금 donation to designated organizations
지정기일 fixed date
지정담보차입 specific assignment
지정통화 designated currency
지정하다 earmark
지체료 late charge
지출 disbursement
지출 expenditure
지출 outgo
지출 outlay
지출가능자금 expendable fund
지출누계액 accumulated expenditures
지출률 expenditure rate
지출부담 회수, 지출금 정산 deobligation
지출부담(저당권 등) encumbrance
지출부담준비금 reserve for encumbrance
지출부담회계 encumbrance accounting
지출세 expenditure tax
지출액을 자본적 지출로 처리하다 capitalize certain expenditures
지출원가 outlay cost
지출원가 out-of-pocket costs
지출활동(주기) expenditure cycle
지침 guidelines
지침(FASB, IASC등의 해석서) interpretations
직·간접세 비율 ratio of direct and indirect tax
직간세 비율 direct/indirect tax ratio
직권 official authority
직능감사 functional audit
직능급 pay according to function
직능별사업부 functional division
직무급 job rate
직무내용 설명서 job description
직무평가 job evaluation
직물류세 textile tax
직불카드 debit card
직업윤리 professional ethics
직업윤리규정 code of professional ethics
직원주택대여금 housing loans to employees
직원퇴직급여적립금 voluntary earned reserve for retirement allowances
직장내 교육 on-the-job training
직접 비용배분법 direct method of allocation of costs
직접가격결정법 direct pricing
직접경비 direct expense
직접경비 direct overhead
직접공제법 direct charge-off method
직접교환거래 direct exchange transactions
직접금융리스 direct financing lease
직접노무비 direct labor costs
직접노무비 productive wages
직접노무비법 direct labor cost method
직접노무비예산 direct labor budget
직접노무비차이 direct labor variance
직접노무원가 능률차이 labor efficiency variances
직접마감법 ledger transfer method
직접배부법 direct allocation method
직접배부법 direct distribution method
직접법 direct method
직접부문 direct department
직접부문비 direct department expense
직접상각법 direct charge method
직접상각법 direct depreciation method
직접소비세 direct consumption tax
직접원가 direct cost
직접원가계산 direct costing
직접원가계산 variable costing
직접원가계산법 direct costing method
직접원가법 direct cost method
직접원가법 prime cost method
직접임금 direct wage
직접임률법 percentage on production labor method
직접작업시간법 direct labor hour method
직접재료비 direct material cost
직접재료비법 direct material cost method
직접재료비예산 direct materials budget
직접재료비차이 direct materials variance
직접재료비차이 materials variances
직접재료비차이총액 total direct materials cost variance
직접재료사용보고서 direct material usage reports
직접재료재고 direct-material inventory
직접전기 directing posting
직접제품원가 direct product cost
직접차감법 direct write-off method
직접판매비 배부부족 또는 초과액 under or over-applied direct selling expense account
직접표준원가계산 direct standard costing
진부화 obsolescence
진부화 손실 loss from obsolescence
진부화 자산 obsolescent property
진부화 자산 obsolete property
진부화 재고자산 obsolete inventory
진부화 재고자산 obsolete stock
진부화품 old fashioned stock
진실·공정한 견해 true and fair (correct) view
진실·공정한 견해의 원칙 true and fair view requirement
진실성 truth
진실한 원가 true cost
진척 상황보고 progress report
진행기준 percentage-of-completion method
진행에 따른 지급금 progress payments
진행율 percentage of completion
질권 right of pledge
질권(質權)이 설정된 pledged
질권자 mortgage creditor
질문 inquiry
질문검사권 rights of inquiry and inspection
질문서 questionnaire
질의서 letter of inquiry
질의응답 letter rulings
질적요건 qualitative objectives
질적정보 qualitative information
집계표 summary sheet
집권화 centralization
집기 furniture
집기비품 fixture and furniture
집기비품 office equipment
집세수당 rental allowance
집중관리방식 central filing
집중식회계방식 centralized accounting
집중처리 centralized data processing
집합계정 summarizing account
집합계정 summary account
집합손익 income summary
집합손익계정 expense and income summary account
집합손익계정 income summary account
집합손익계정 profit and loss summary account
집합용계정 clearing account
집행위원회 executive committee
집행회의 managing committee
집회비 convention expense
징계 disciplinary punishment
징세비 cost of tax collection
징세의 공평 equalization of tax collection
징수권 authority to collect
징수우선순위 precedence rule on tax collection
징수유예 deferment of collection
징수유예 stay of collection
차가권 rented house right
차감 (요납부, 환부) 세액 balance of tax amount
차공정대체 completed and transferred to next department
차관 foreign loan
차관 overseas public borrowings
차기결산 next closing of account
차기계정 ensuing account
차기로 이월 brought over
차기로 이월 carry down
차기로 이월 carry forward
차기로 이월 carry forward to the next term
차기로 이월된 carried forward
차기사업년 subsequent business year
차기이월 balance carried over
차기이월 carryforward
차기이월 carry-over to the next term
차기이월결손 loss carried forward to the following period
차기이월결손금 undisposed accumulated deficit carried to be over to subsequent year accumulated deficit
차기이월액 amount carried forward
차기이월액 balance carried forward
차기이월액 ending merchandise inventory
차기이월이익 profit brought forward
차기이월이익 retained earnings carried forward to following period
차기이월이익잉여금 surplus profit carried forward to the following term
차기이월이익잉여금 unappropriated retained earnings
차등관세 품목 differentiated tariff items
차등세율 graded tariff
차량 운행보조금 car allowance
차량운반구 cars and other land delivery equipment
차량운반구 vehicles
차량운반구 vehicle and delivery equipment
차량운반구감가상각누계액 accumulated depreciation of cars and other land delivery equipment
차량운반구감가상각비 depreciation expenses on vehicles
차량운행보조금 mileage allowance
차량운행보조금 car allowance
차변 debit (Dr.)debtor (Dr.)
차변 debit side
차변(란) debtor side
차변계정 book debt (Dr.)
차변계정 debit account
차변계정 debtor account
차변비망표 debit memorandum
차변에 기입하다 place to the debit of one's account
차변잔액 debit balance
차변잔액 debtor balance
차변전표 debit slip
차변표 debit note
차변표 debtor note
차별세율 discriminating tariff
차손전보 적립금 reserve for losses
차액 difference
차액 variance(s)
차액분석 differential analysis
차액원가 differential cost(s)
차액원가계산 differential costing
차액추정 difference estimation
차용개념 adopted concept
차용증(借用證) IOU(I owe you)
차이 variance(s)
차이 variation
차이분석 variance analysis
차입 유가증권 securities borrowed
차입 유가증권 securities for mortgage
차입(∼로부터) amount due to ∼
차입금 borrowed money
차입금 borrowings
차입금 debt (loan)
차입금 loan (payable)
차입금 계정 borrowed money account
차입금 계정 borrowing account
차입금 계정 debt account
차입금 계정 loans (payable) account
차입금으로 취득한 주식등 stocks acquired by borrowed money
차입금이자 interest on borrowed money
차입금이자 interest on borrowings and rediscount (interest on borrowings)
차입반제보증 guarantee of repayment
차입유가증권 borrowed security
차입자본 borrowed capital
차입주식 borrowed share
차지개량비 leasehold improvements
차지계약의 갱신 또는 변경 renewal or change of the lease
차지권 lease of land
차지권 land rights
차지권의 설정 establishment of leasehold
차환하다 refunding
차환하다 renew a debt
착륙(상륙)비 landing charges
착오 mistake
참가적 우선주 participating preferred stock
창고료 warehouse charges
창고료 warehouse fee
창고보관료 storage charges
창고부 store department
창고비 storage cost
창고업 (倉庫業) warehousing business
창고증권 bill of warehousing
창고증권 warehouse certificate
창고형 도소매업 membership wholesale club
창립위원 organization committee
창립총회 inaugural meeting
창립총회 organization general meeting
창업 organization
창업비 establishment expenses
창업비 formation expenses
창업비 pre-incorporation expenses
창업비 organization costs
창업비 organization expenses
창업비상각 amortization of organization expenses
창업비상각비 amortization expenses on organization costs
채굴광권 working mine-lot
채권 bonds
채권경과이자 accrued interest on bonds
채권금융기관협의회 the creditor financial institutions committee
채권매매매손실 losses on sale of bonds
채권매매이익 gains on sale of bonds
채권매수 factoring
채권매수업자 factor
채권발행비용상각 amortization of debenture expenses
채권발행차금상각 amortization of discount on debentures
채권시장안정기금출자금 investment in bond market stabilization fund
채권압류 (채무자의 제3자에 대한) garnishment
채권양도 cession of an obligation
채권에 의한 자금조달 debt financing
채권의 장기연기 long-term postponement of credits
채권의 회수 recovery of credits
채권이자 interest on debentures
채권이자 interest on bonds
채권자 creditor (Cr.)
채권자 debtee
채권자 obligee
채권자지분 creditor's equity
채권잔액비율 percentage of accounts receivable
채권투자신탁 bond investment trust
채권특별상각계정 special allowance for bad debts
채권평가손실 losses on valuation of bonds
채권평가이익 gains on valuation of bonds
채무 indebtedness
채무 liabilities
채무 obligation
채무명세서 statement of liabilities
채무 불이행자 default of an obligation
채무가 있는 owe
채무가 있다 stand in debt
채무공제 deduction of liabilities
채무면제 cancellation of debt
채무면제 debt cancellation
채무면제 discharge of indebtedness
채무면제 forgiveness of debts
채무면제 forgiveness of liabilities
채무면제 quittance
채무면제 release from debts
채무면제 remission of debts
채무면제 waiver of obligation
채무면제이익 gain from liabilities forgiven
채무면제이익 gains from liabilities exempted
채무면제이익 gain on exemption of debts
채무면제이익 income arising as a result of exemption debts
채무면제이익 income as result of discharge of indebtedness
채무면제이익 income from discharge of indebtedness
채무면제이익 gain from discharge of indebtedness
채무보증 debt guarantee
채무보증손실 충당금 reserve for loss guarantee of debts
채무보증손실 충당금 reserve for losses from guarantee of debts
채무불이행 default
채무상환적립금 surplus appropriated for redemption fund
채무의 평가 valuation of liabilities
채무자 debtor
채무자 obliger
채무채권 debts and credits
채무초과 deficiency
채무초과자산 liabilities exceeding assets
채불이자 defaulted interest
채택기각시사(試査) accept-reject testing
책임감사 responsibility audit
책임권한의 원칙 law of responsibility and authority
책임귀속단위 unit of accountability
책임보험 liability insurance
책임원가계산 responsibility costing
책임준비금(보험) responsibility reserve
책임준비금(보험) insurance reserve
책임(중심적) 회계 responsibility accounting
책임중심점 responsibility center
책임회계 responsibility accounting
책임회계사 in-charge accountant
책임회피조항 hedge clause
처리전결손금 accumulated deficit before disposition
처리절차 transformation process
처분 appropriation
처분 disposition
처분·청산보고서 statement of realization and liquidation
처분가격 disposable price
처분가능이익 available profit
처분가능이익 disposable profit
처분가능잉여금 available surplus
처분가액 disposable value
처분된 별도적립금 appreciated for general reserve
처분된 이익잉여금 appreciated earned surplus
처분비용 cost of disposal
처분손실 disposed deficit
처분일자 date of disposition
처분하다 close out
천공검증 key verification
천공시스템 key punch system
천연자원 natural resources
철광업 iron and steel industry
첨부될 영수증은 없음 receipts not available
첨부서류 accompanying document
첨부서류 attached papers
청구(권) claim
청구(권) right of claim
청구(금)액 amount billed
청구(금)액 amount claimed
청구서 bill
청구원인분할 splitting a cause of action
청구자 claimant
청렴 의무 위반 integrity violation
청부계약 contract for work
청부공사 contract construction
청부공사 미수금 contract work account receivable
청부임금 piece wage
청산 liquidation
청산 settlement
청산가치 break-up value
청산가치 liquidating value
청산가치 liquidation value
청산감사증서 inspectorship deed
청산계정 liquidation accounts
청산계정 settled account
청산대차대조표 liquidation balance sheet
청산배당 liquidating dividend
청산법인 liquidated corporation
청산사업년도 liquidation accounting period
청산소득 income at liquidation
청산소득 liquidation income
청산소득세 liquidation income tax
청산손익 liquidation profit and loss
청산시점 liquidation point
청산인 liquidating partner
청산인 liquidator
청산잉여금 surplus at liquidation
청산잔액 clearing balance
청산테스트 test of liquidation
청산하다 liquidate
청산협정 open account arrangement
청산확정신고서 final return of liquidation
청색신고 blue from income tax return
청색신고 blue return
청소비 cleaning expense
청약된 자본금 capital stock subscribed
청약예치금 subscription deposits
체감감가상각법 declining depreciation method
체감비 degressive costs
체감상각법 diminishing-provision method
체계적 표본추출 systematic sampling
체납(액) arrear
체납(액) arrearage
체납세 tax arrears
체납세 tax in arrears
체납이자 interest in arrear
체납처분 collection of delinquent tax
체납처분 disposition for failure to pay tax
체납처분 disposition for recovery of arrears
체납처분 procedure for collection of tax delinquency
체납처분비 charges incurred in procedure of collection of tax delinquency
체납하다 default in taxes
체력단련비 physical training expenses
체선료 demurrage
체선일(滯船日) days on demurrage
체증비 progressive cost
체증상각법 increasing charge method
총자본 이익률 profit rate of total liabilities and net worth
총자본 회전율 total equity turnover
총자본 회전율 turnover of total capital
총자본 회전율 turnover of total liabilities and net worth
총자본 회전율 turnover ratio of total liabilities and net worth
총자산 감가상각비율 rate of depreciation to total assets
총자산이익률 return on total assets
총장부가액 gross book value
총재무자원 all financial resources
총제조원가 "gross manufacturing cost,"
총제조원가 total manufacturing costs
총지급액 gross remittances
총지출 gross expenditure
총칙(總則) general provisions
총투자 gross investment
총평균법 gross average method
총평균법 period(ic) average method
총평균원가 average total cost
총합세율 synthesis tax rate
최고 입찰자 highest bidder
최고가격선출(先出)법 Highest-In First-Out method (HIFO)
최고경영자 chief executive officer (CEO)
최고세율 maximum rate
최고세율 top rate
최고세율 (누진세율 구조등에서) top tax rate
최고위직 top level
최고최저관세율제 maximum and minimum tariff system
최대 효율기준 maximum efficiency standard
최대재고량 maximum inventory
최대재고량 maximum stock
최대허용오류 maximum tolerable error
최소배당 minimum distribution
최소비용으로 최대효과를 얻는 cost effective
최소시장접근 minimum market access(MMA)
최소원가결정 least-cost decisions
최소원가법 minimum cost rule
최소재고 minimum inventory
최소재고 minimum stock
최소재고관리 minimum stock control
최소주문점 minimum ordering point
최우대금리 prime rate
최우량 어음 prime paper
최저금액 입찰자 lowest bidder
최저리스지불액 minimum lease payments
최저면세소득 minimum exempt income
최저생계비 minimum cost of living
최저임금제도 minimum wage system
최적 재고량 optimum inventory
최적성원칙 optimality principle
최적성장율 optimum rate of growth
최적입찰 best bid
최적자본구성 optimal leverage
최적제품배합 optimal product mix
최적조업도 optimum output
최적조업도수준 optimum volume level
최적화기법 optimization technique
최종기입장부 book of final entry
최종매입원가법 last cost method
최종매입원가법 last invoice cost method
최종매입원가법 last purchase price method
최종매입원가법 method of price of last purchase
최종매입원가법 most recent purchase method
최종보고서 final report
최종소비자 end-user
최초 사업년도 initial business year
최초불입금 (할부에서) initial payment
최초수익 first fruits
최초연도수수료 first year commission
최초판매가격 initial selling price
최혜국대우 most-favored-nation treatment
추가기입 post entry
추가납입의무가 없는 자본금 non-assessable capital stock
추가납입자본 additional paid-in capital
추가부과 additional assessment
추가불입 청구가능주식 assessable stock
추가비용 additional charge
추가비용 additional expenses
추가비용 extra cost
추가요금 extra fare
추가책임준비금 additional reserve
추계결정 determination by estimate
추계과세 estimated taxation
추계과세 taxation by estimate
추계소득 approximated income
추계소득 estimated income
추계소득 reconstructed income
추세법 trend method
추세분석 trend analysis
추심어음 bill for collection
추심은행 collection bank
추심의뢰은행 remittance bank
추적가능고정원가 traceable fixed costs
추적가능비용 traceable costs
추정 artificial presumption
추정 pro forma
추정내용년수 잔존기간 estimated residual useful life
추정대차대조표 estimated balance sheet
추정대차대조표 forecasted balance sheet
추정대차대조표 proforma balance sheet
추정매출 proforma account sales
추정매출액 forecast of sales
추정부채 estimated liability
추정부채계정 liability of estimated amount
추정비용 estimated charges
추정사용가능년수 estimated useful life
추정서비스가능년수 estimating service life
추정손익계산서 estimated profit and loss statement
추정손익계산서 forecasted income statement
추정손익계산서 forecasted profit and loss statement
추정수치 estimated figure
추정액 estimated value
추정액초과 excess over estimate
추정의 표준오차 standard error of estimate
추정이익 estimated profit
추정재무재표 estimated financial statements
추정재무재표 forecasted financial statements
추정재무재표 forward financial statements
추정재무재표 pro forma financial statements
추징 additional assessment
추징고지서 deficiency notice
추징금 assessment
추징세액 back tax
추징예상액 통지서 notification of proposed deficiency
추천서 letter of recommendation
축산업 livestock industry
축산품 livestock products
축출합병 clean-up merger
출고과세 taxation on carry-out
출고전표 out-of-stock slip
출국세 departure tax
출금전표 payment slip
출납계 cashier
출납액 요약보고서 summary of receipts and disbursements
출납전표 cash slip
출력장치 output unit
출력통제 output control
출발지본선인도 FOB shipping point
출산휴가 maternity leave
출입국 관리법 Emigration and Immigration Law
출자금 investment in capital
출자금 equity investments
출자금 investments
출자액 amount invested
출자지분 equity share
출자전환 debt-for-equity swap
출자전환 debt-equity swap
출자전환대상채무 debt to be swapped for equity
출자하다 contribute
출장소 subbranch
출장여비 traveling expenses for business
출판권 publishing rights
출판비 publishing costs
출하통지서 consignment note
출항 수수료 clearance fee
충당금 allowance
충당금 provision
충당금 reserve
충당금 reserve for
충당금 설정방법 reserve method
충당금 전입액 transfer to reserve
충당금 차감후의 net of reserves
충당금감사 allowance audit
충당금계정 reserve account
충당금의 환입 reversal of reserve
취급비 handling expenses (costs)
취급수수료 handling charge
취급수수료 handling commission
취득 acquisition
취득 직후 immediately after the acquisition
취득가액 acquisition value
취득세 acquisition tax
취득시효 positive prescription
취득원가 acquisition cost (price)
취득원가 cost of acquisition
취득원가 historical cost
취득원가 original cost
취득원가기준재무제표 cost basis financial statement
취득원가법 acquisition cost method
취득원가조정 acquisition adjustment
취득일 date of acquisition
취득일 이전의 유보이익 preacquisition profit
취득잉여금 acquired surplus
취소가능 신용장 revocable L/C
취소가능리스 cancelable lease
취소불능계약 noncancellable contract
취소불능신용장 irrevocable L/C
측량비 surveying fee
측정 measurement
측정개념 measurement concept
측정단위 measurement unit
측정된 대가 measured consideration
측정방법 measurement method
측정시스템 measurement system
측정이론 measurement theory
측정일 measurement date
측정절차 measurement procedure
층별무작위표본추출 stratified random selection
층별변량표본추출 stratified variables sampling
칙허재무분석가협회 Institute of Chartered Financial Analysis (ICFA)
칙허회계사(英) Chartered Accountant (CA)
카드론 (credit) card loans
카드식 부기 card system of bookkeeping
카드식 원장 card ledger
카드식 장부 card book
카드식 회계 card system of accounting
캐나다칙허(공인)회계사회 Canadian Institute of Chartered Accountants (CICA)
커뮤니케이션 행렬 communication matrix
컴퓨터 감사 computer audit
컴퓨터 보안 computer security
컴퓨터 부정 computer fraud
컴퓨터 시스템 computer systems
컴퓨터 언어 computer language
컴퓨터 오류 computer error
컴퓨터 이용감사기법 Computer Assisted Audit Technique (CAAT)
컴퓨터 자료처리 computer data processing
컴퓨터 작업 computing work
컴퓨터 접속된 연결 one line consolidation
컴퓨터 지원교육 Computer Assisted Instruction (CAI)
컴퓨터 지원정보시스템 Computer Information System (CIS)
컴퓨터 컴파일러 compiler
컴퓨터 컴펙·디스크 롬 CD Rom (Read Only Memory)
컴퓨터 통신망 computer network
컴퓨터 통제 computer controls
컴퓨터 회계 computer accounting
컴퓨터네트워크를 이용한 가상공간 cyberspace
컴퓨터에 의한 자료처리 Electronic Data Processing (EDP)
컴퓨터에 의한 자료처리시스템 Electronic Data Processing System (EDPS)
컴퓨터에 의한 정보처리 electronic information processing
컴퓨터와 통신의 결합 Computer and Communication (C&C)
컴퓨터통합제조 computer-integrated manufacturing
코볼(컴퓨터 언어) Common Business Oriented Language (COBOL)
콘트롤러 controller
콘트롤러(군경리담당 등) comptroller
콜 대부금(콜론) call loan
콜론 call loans
콜 중개업자 call broker
콜금리 call rate
콜론이자 interest on call loans
콜머니 money at call
콜머니 call money
콜시장 call market
콜옵션 call option
콜차입금(콜 머니) call money
쿠폰 coupon
케이피엠지 회계법인 KPMG
타 계정 other account
타계정으로대체 transfer to other account
타계정에서대체액 transfer from other accounts
타계정으로대체액 transfer to other accounts
타계정으로 부터의 수입 receipt from other account
타당성 검증 validity check
타인자본 outside capital
타인자본 borrowed capital
타인자본비율 debit equity ratio
타인자본이자 interest on borrowed capital
타인자본회전율 turnover ratio of total liabilities
타인자본효과 leverage
타행보증 지불승낙 sub-guarantees by other banks
타행보증 지불승낙 채무 customer's liability for subguarantees by other banks
타협(채권자와 채무자간의) composition
탄력관세 elastic tariff
탄력관세 flexible tariff
탄력성 flexibility
탄력적 예산 flexible budgets
탄력적 제조시스템 flexible manufacturing system
탈루 error of ommission
탈세 evading tax
탈세 tax dodging
탈세 tax evasion
탈세 tax fraud
탈세방조 assistance to tax evasion
탈세자 tax cheater
탈세자 tax-dodger
탈세자 tax-evador
탐광권(탐사권) prospecting rights
탐광비용(탐사비용) mine deposits exploration costs
탐광비용(탐사비용) exploratory expenses
탐광비용(탐사비용 ) intangible drilling costs
탐광준비금 mine prospecting reserve
탐광준비금 reserve for mine prospecting
탐사 개발비 (광산, 석유등) exploration and development costs
태업 labor slowdown
태업수당 "strike benefits (money, pay)"
택지조성비 development cost of residential site
토목기계 civil engineering machinery
토의자료 discussion memorandum
토지 land
토지 landed property
토지 및 개량비 land and improvements
토지감모충당금 depletion reserve for land
토지개량 land improvements
토지개발비 land development expense
토지건물계정 land and buildings account
토지건물저당 mortgage on land and building
토지대금 양도저당 purchase-money mortgage
토지대장 "cadaster, cadastre "
토지대장 land ledger
토지대장등본 land registration certificate
토지부담 land charges
토지부대시설 계정 land improvement account
토지세 land tax
토지소유권 land ownership
토지소유권 proprietary right of land
토지소유자 land proprietor
토지수용 land expropriation
토지정리비 expenses for leveling land
토지평가계정 land appreciation account
통계상의 중위수 medium
통계적 공정통제 statistical process control
통계적 원가형태분석 statistical cost behavior analysis
통계적 표본추출 statistical sampling
통계적 품질관리 statistical quality control
통계표 statistical table
통과(通過) 관세 transit duties
통관수수료 customs fees
통근비 commuting expenses
통근수당 commuting allowance
통상양도증서 ordinary conveyance
통상외국세액 공제 ordinary foreign tax credit
통신비 communication charges
통신비 communication expenses
통신판매업 mail-order business
통신판매업자 mail-order firm
통일부 Ministry of Unification
통일원가계산 uniform cost accounting
통일원가계산제도 uniform cost accounting plan
통일회계제도 uniform accounting system
통제 control
통제(총괄)계정 control account
통제(총괄)계정 controlled account
통제(총괄)계정 controlling account
통제가능간접비 controllable burden
통제가능성 controllability
통제가능원가 controllable costs
통제경제 controlled economy
통제기능 controllership
통제단위 control unit
통제보고서 control reports
통제불능원가 non-controllable cost
통제시사 test of control
통제예산 control budget
통제예산차이 control-budget variance
통제용합계 control totals
통제위험 control risk
통제위험평가 control risk assessment
통제절차 control procedure
통제점검표 control matrices
통제제도 control system
통제평가표 Control Assessment and Record of Test (CART)
통제환경 control environment
통제흐름표 control flowchart
통지예금 deposit at call
통지예금 deposit(s) at notice
통지예금 savings at call
통지은행 advising bank
통칙 general rules
통합 amalgamation
통합세무조사 joint tax audit
통합자료처리시스템 integrated data processing system
통합자본조달계정 consolidated capital finance account
통행료 toll charges
통행세 passengers tax
통행세 transportation tax
통행세 travel tax
통행세법 Travel Tax Law
통화 currency
통화대용증권 non-monetary cash
통화선도거래이익 gains on foreign exchange forward transaction
통화선도평가이익 gains on valuation of foreign exchange forward contracts
통화선물 currency futures
통화스왑수입이자 interest income on foreign currency swap
통화스왑지급이자 interest expense on foreign currency swap
통화 안정증권 monetary stabilization bond
통화옵션 currency option
퇴사 retirement from a corporation
퇴직금 pension
퇴직금 retirement pay
퇴직금 retiring benefit
퇴직금 severance benefits
퇴직금 severance pay
퇴직급여 retirement allowance
퇴직급여 severance benefits
퇴직급여 terminal wage
퇴직급여규정 retirement allowance regulation
퇴직급여규정 regulations for payment of retirement benefits
퇴직급여충당금 allowance for employee retirement benefits
퇴직급여충당금 allowance for severance liability (provision for severance benefits)
reserve for retirement allowances
퇴직급여충당금전입 transfer to reserve for retirement allowances
퇴직급여충당금환입 reversal of reserve for retirement allowances
퇴직보험예치금 deposits for severance insurance
퇴직소득 retirement income
퇴직소득 신고서 return form for retirement income
퇴직신탁 retirement trust accounts
퇴직연금 retirement annuity
퇴직연금 retirement pension
퇴직위로금 retirement bonus
투기목적소유 speculative holdings
투기성선물계약 speculative forward contract
투기시장 speculative market
투입산출분석 input-output analysis
투입산출회계 input-output accounting
투자 investment
투자국공채 investment in government bonds
투자 및 기타자산 investments and other assets
투자 및 투자유가증권 investment and securities
투자부동산 investment in real properties
투자유가증권 investment securities
투자가치 investment value
투자계정 investment account
투자고정자산 investment fixed assets
투자관련 이자비용 investment interest
투자기준액 investment base
투자부동산 임차료 rent from invested properties
투자부동산처분이익 gains on disposition of real-estate investment
투자분석 investment analysis
투자사채 bond investment
투자사채 investment in debt securities
투자상각 investment allowances
투자상담사수수료 investment consulting fees
투자세액 공제제도 investment tax credit system
투자세액공제 investment tax credit
투자세액공제 해당자산 property eligible for investment credit
투자세액공제의 세금효과 tax effect of investment credits
투자소득 investment income
투자소득 portfolio income
투자손실준비금 reserve for investment loss
투자수익 yield
투자수익률 ROI (return on investment)
투자시 유의사항 investment consideration
투자신탁 investment trust
투자액 amount of investment
투자예산 investment budget
투자와재무활동에서 감소된 현금예금 cash and bank deposits used for investment and financing activities
투자와재무활동에서 사용된 순운전자본 working capital used for investment and financing activities
투자원가초과액 excess cost of acquisition
투자유가증권 investment securities
투자유가증권 investment in securities
투자유가증권 securities for investments
투자유가증권가격변동 price fluctuations in investment securities
투자유가증권감액손실 loss on investment securities impairment
투자유가증권감액손실 impairment losses on investment securities
투자유가증권감액손실환입 recovery of investment securities impairment loss account
투자유가증권감액손실환입 reversal of impairment losses on investment securities
투자유가증권매각손 loss from sales of investments in securities
투자유가증권매매익 profit from disposal of investment in securities
투자유가증권배당금 dividends on investment securities
투자유가증권배당수익 dividend income on investment securities
투자유가증권상환이익 gain on redemption of investments (investment securities)
투자유가증권원장 investment ledger
투자유가증권이자 interest on investment securities
투자유가증권처분손실 losses on sale of investment securities
투자유가증권처분이익 gains on sale of investment securities
투자유가증권평가손실 valuation loss in investment in equity securities
투자유가증권평가손실 losses on valuation of investment securities
투자유가증권평가이익 valuation gain in investment in equity securities (gains on valuation of vestment securities)
투자은행 investment banker
투자이익 investment earnings
투자이익률 Return On Investment (ROI)
투자위임수수료 commissions on entrusted investments
투자자 investor
투자자산 investment assets(investments)
투자자산감액손실 impairment losses on investments
투자자산감액손실환입 recovery of impairment losses on investments
투자자산 구성 portfolio
투자자산처분손실 loss on disposition of investment assets
투자자산처분손실 loss on disposition of investments
투자자산처분이익 gains on disposition of investments
투자자산평가손실 losses on valuation of investments
투자주식 equity securities
투자주식가액 감소법 stock investment reduction method
투자주식감액손실 impairment losses on equity securities
투자주식감액손실환입 reversal of impairment losses on equity securities
투자주식처분손실 loss on sale of investment securities
투자주식처분이익 gains on sale of investment securities
투자주식평가손실 losses on valuation of investment securities
투자채권 investment bond
투자채권감액손실 impairment losses on investment bonds
투자채권감액손실환입 recovery of impairment losses on investment bonds
투자출자금 equity investments
투자회사 investment company
투자회수허가 repatriation grant
투하 자본 capital invested
투하고정자산 invested properties
투하원가 invested cost
투하자본 invested capital
투하자본의 회수 collection of invested capital
투하자본이익률 rate of return on invested capital
특권 및 면제 privileges and immunities
특별감가상각법 special methods of computing depreciation
특별감사 special audit
특별감사 special examination
특별공제 special deduction
특별권력관계 special order and obedience relationship
특별대손상각계정 special bad debts reserve
특별배당 extra dividend
특별배당주 bonus share or stock
특별법상의 충당금 reserve under the special law
특별부가세 capital gains surtax
특별부가세 special additional tax on capital gains
특별비 extra charges
특별비 special expense
특별비과세혜택 special tax free treatment
특별상각 extraordinary depreciation
특별상각 special additional depreciation
특별상각 special depreciation
특별상각준비금 reserve for special depreciation
특별상여금 extra bonus
특별세액공제 special tax credit
특별소득세 special income tax
특별소비세 special consumption tax
특별소비세 special excise tax
특별소비세법 special excise tax law
특별손익 extraordinary charges and credits
특별손익 extraordinary gain and loss
특별손익 extraordinary profit and loss
특별손익 special profit and loss
특별손익을 직접기입하지 않은 이익잉여금 clean surplus
특별손익항목 extraordinary items
특별수당 compassionate allowance
특별수당 peculiar benefits
특별수당 special allowance
특별수선 충당금 allowances for special repairs
특별수선 충당금 special allowance for repairs
특별수선 충당금 reserve for special repairs
특별수선비 extraordinary repairs
특별수선비 special repair expenses
특별우발손실준비금 special contingency reserve
특별이익 extraordinary gains
특별이익 extraordinary income
특별이익 extraordinary profit
특별이익 special profit
특별이익설 special benefit theory of taxation
특별작업반 task force
특별조사 special investigation
특별주문품 special ordered goods
특별주문품 special-order merchandise
특별청산 special liquidation
특별충당금전입 transfer to provision for special reserve
특별한 사정 specific conditions and circumstances
특별회계 special account
특수관계자 related party
특수관계자간의 거래 transactions between related parties
특수관계자간의 거래 related-party transactions
특수목적자예금 special purpose funds
특수목적용 재무제표 special purpose financial statements
특수물가지수 specific price index
특수분개장 special journal
특수수익 peculiar benefits
특수양도 specific assignment
특수용도 소비세 면제 exemption of excise tax for special use
특수용도면세물품 non-taxable-goods for special use
특수원가 special cost
특수원가조사 special cost studies
특수원장 special ledger
특수채 special purpose bonds
특정당좌예금 specified current deposit
특정사항감사 feature audit
특정손실 specific loss
특정승인 specific authorization
특정이익 specific profit
특정작업지시서 specific job orders
특정제조지시서 special production order
특정준비금 reserve for special purposes
특정지분 specific equities
특정충당금 specific reserve
특정현금과예금(대차대조표상) restricted cash & deposits
특허 patent
특허권 patent rights
특허권 patents
특허권 침해 infringement of patent right
특허권 침해 patent infringement
특허권사용료 royalty on patent rights
특허권소유자 patentee
특허료 patent fee
특혜관세 preferential duty
티(T)자형 계정양식 T-account form
파급효과 back wash effect
파급효과 ripple effect
파산 bankruptcy
파산(자) bankrupt
파산관리인 receiver
파산법 bankruptcy law
파산선고 declaration of bankruptcy
파산우선지불 preferential payment in bankruptcy
파산자 insolvent debtor
파산자의 재무제표 statement of affairs
파산재산 bankrupts estate
파산채권 claim in provable bankruptcy
파산채무 debts-provable in bankruptcy
파산채무자 bankruptcy debtor
파산청산인 accountant in bankruptcy
파생상품 financial derivatives
파손 breakage
파손보험 breakage insurance
파손품 damaged goods
파손품 damaged stocks
파업 strike
파트너(합명회사의 사원) partner
파트너쉽 계약서 partnership agreement
판권등록 registration of copyright
판권침해 infringement of copyright
판로 outlet
판로 a market(for goods)
판매 리베이트 sales rebate
판매 및 일반관리비 selling and general administrative expenses
판매가(격) labeled price
판매가(격) selling price
판매가능상품 goods available for sale
판매가능제품원가 cost of goods available for sale
판매간접비 indirect selling costs
판매간접비 selling overhead
판매감사 sales audit
판매개별비 direct selling cost
판매계약 contract of sale
판매계약 sales contract
판매관리 sales management
판매관리회계 sales management accounting
판매단위 unit sales
판매대리점선급금 advances to vendor
판매보증충당금전입액 transfer to provision for product warranties
판매량예산 sales volume budget
판매망 sales network
판매보증충당금 product warranty liability
판매보증충당금 provision for product warranties and guarantees
판매분석 sales analysis
판매불능재고 unsalable stock
판매비 marketing cost
판매비 sales expenses
판매비 selling charges
판매비 selling cost (expense)
판매비 및 일반관리비 selling & general administrative expenses
판매비 및 일반관리비 selling and administrative expenses
판매비예산 selling expense budget
판매비차이 selling expense variance
판매사무비 clerical cost of marketing
판매선수금 deposit received on sale
판매세 sales tax
판매수수료 sales commission
판매수탁선수금 advances on consignment-in
판매시점계산전산시스템 Point-Of-Sale (POS) system
판매약정 sales commitment
판매예산 sales budget
판매예약 contract to sell
판매용 토지 real estate held for sale
판매용상품 goods for sale
판매용상품 merchandise available for sale
판매원가 lost of goods sold
판매원급료 salesmen's salaries
판매원여비 salesmen's travelling expense
판매위탁수수료 commission to consignees
판매주문기입장 sales order register
판매차익 sales margin
판매촉진비 sales promotion costs (sales promotional expenses)
판매추정액 sales estimates
판매형리스 sales-type lease
판매확장충당금 reserve for enlargement of sales
판매회계 sales accounting
판매후 리스 sales and leaseback
판별분석 discriminant analysis
판별함수 discriminant function
팩시밀리 이용 부가가치통신망 FAX VAN
팩토링 factoring
팩토링매입채권 factoring receivables
팩토링수입이자 interest revenues on factoring
팩토링채권 factoring receivables
팩토링채권미지급금 factoring payables
편도운임 single fare
편도운임 lone-way fare
편무계약 unilateral agreement
편무역(片貿易) lopsided trade
편무역(片貿易) one-way trade
편의적 외화환산 convenience translation
편익관세 beneficial duties
편집자 compiler
평가 appraisement
평가 evaluation
평가적립금 evaluation reserve
평가가격(액) appraised price
평가가치 appraisal value
평가가치 appraised value
평가감 devaluation
평가계정 contra account
평가계정 valuation account
평가기준 appraisal standard
평가기준 valuation basis
평가기준 valuation criterion
평가방법 valuation method
평가법 appraisal method
평가비용 appraisal cost
평가상각법 appraisal method of depreciation
평가성충당금 valuation allowance
평가성충당금 valuation reserve
평가손 valuation loss
평가손 (재고) impairment of value
평가손계산표 loss from valuation sheet
평가액 amount appraised
평가액 amount assessed
평가에서 발생한 이익 profit accrued from valuation
평가원가 appraisal costs
평가익 appraisal profit
평가익 valuation profit
평가인 assessor
평가절상 appreciation
평가차액 variance of the estimate
평가항목 valuation items
평균내용년수 average life
평균내용년수 average useful live
평균단가 average price per unit
평균법 average method
평균불입자본 average paid-up capital
평균세율 average tax rate
평균소득 average income
평균수익 average earnings
평균시간당수익 average hourly earning
평균원가 average cost
평균원가 소매재고법 average cost retail inventory method
평균원가법 average costing approach
평균임률 average wage rate
평균재고 average inventory
평균화 과세 (수년간 소득평균치에 대한 해당세율 적용) averaging taxation
평균회수기간 average collection period
평균회수기간 average day's sales uncollected
평면상각 straight-line depreciation
평준화준비금 equalization reserve
폐기가정가액(폐기가치) scrap value
폐기법 retirement method
폐기설비 scrap-equipment
폐기설비매각손 loss on sale of scrap-equipment
폐기물 waste material
폐쇄계정 blocked account
폐쇄수표 blocked check
폐쇄식 저당 closed mortgage
폐쇄식 저당채권 closed mortgage bond
폐업 close of business
폐업 close-down
폐업신고 notification of closing business
폐업신고 report on close-down of a business
포괄감사 comprehensive audit
포괄적 배분 comprehensive allocation
포괄적 수익 comprehensive income
포괄적 조정 comprehensive reconciliation
포괄주의 all-inclusive concept
포괄주의 개념 clean surplus concept
포괄주의 손익계산서 all-inclusive income statement
포괄주의 원칙 all-inclusive principle
포괄주의 원칙 principle of all-inclusiveness
포괄주의적 이익개념 all-inclusive income concept
포기 신고서 waiver form
포장비 packing charge
포장비 packing cost
포장비 packing expenses
포장비 wrapping and packing expenses
포장 명세서 packing list
포장전표 packing slip
포장지시서 packing order
포트폴리오 분산 portfolio diversification
표면금리 coupon rate
표본감사 audit sampling
표본감사 sample audits
표본감사 sampling test
표본감사 selective audit
표본감사위험 sampling risk
표본점검 spot checks
표본조사 sampling survey
표본추출간격 sampling interval
표본추출법에 의한 검사 sampling inspection
표시(∨) (대조표시) check mark
표시부채 stated liabilities
표시이자율 coupon interest rate
표식(表式)원장 tabular ledger
표의 형식 tabular form
표작성 tabulation
표제 heading
표준 standard(s)
표준가격 standard price
표준가격/수량 standard price and quantities
표준감사보고서 standard audit report
표준금리 prime interest rate
표준기계시간 standard machine time
표준노동시간 standard labor time
표준노무비 standard labor cost
표준노무비율 standard labor rate
표준단문식보고서 standard short-form report
표준단문식의견서 standard short-form opinion
표준변동원가계산 standard variable costing
표준분배율 standard distribution rate
표준비율 standard ratio
표준비율에 의한 분석 standard percentage analysis
표준산업분류체계 standard industrial classification system
표준생산량 standard-run quantity
표준수율 standard yield
표준수율 standard yield rate
표준수치 standard figure
표준신고율 standard reporting rates
표준양식 standard form
표준오차 standard error
표준원가 standard cost
표준원가계산 standard cost accounting
표준원가계산 standard costing
표준원가계산제도 standard cost system
표준원가법 standard cost method
표준원가표 standard cost sheet
표준이익 standard profit
표준임금 standard wage
표준임대보증금 standard leasehold deposits received
표준자료조회제도 standard data inquiry system
표준재료명세서 standard bill of materials
표준재료비 standard material cost
표준재무제표 standardized financial statements
표준전부원가계산 standard absorption costing
표준제조간접비 standard manufacturing expense
표준제품원가표 standard cost card (sheet)
표준주 barometer stock
표준중간재무정보작성기준 standards for determining interim financial information
표준직접노무비 standard direct labor costs
표준직접재료비 standard direct material costs
표준치 mode
표준치 standard values
표준편차 standard deviation
표준허용수량 standard quantity allowed
표준허용시간 standard hours allowed
표준회계제도 standardized accounting system
표준회전율 standard turnover rate
품의서 request for decision
품절비용 stockout costs
품질관리 Quality Control (QC)
품질경영 Quality Management(QM)
품질관리도표 control chart
품질동인(動因) quality driver
품질보증 Quality Assurance (QA)
품질보증충당금 reserve for guarantee for after-cost of products
품질저하 deterioration of quality
품질차이 quality variance
프라이스워터하우스쿠퍼스 회계법인 PricewaterhouseCoopers
프로그래밍 언어 programming language
프로그램 목록검사 program listing verification
프로그램 테스트 program test
프로그램 흐름도검사 program flowchart verification
프로그램예산편성 program budgeting
프로젝트 계획 project planning
피기증자 donatory
피배서인 endorsee
피보험위험 risk insured (risk covered)
피보험이익 insurable interest
피보험자 insured
피복비 clothing expenses
피지배 외국법인 controlled foreign companies
피지배법인 controlled corporation
피지배보험회사 captive insurance company
피지배은행 captive bank
피총괄계정 underlying accounts
피투자회사 investee company
피합병법인 corporation amalgamated
피합병법인 transferor corporation
피합병법인 merged corporation
필수수익률 required rate of return
필수장부 compulsory book
하도급업자 전도금 advances to subcontractors
하위시스템 subsystem
하자보증비 warranty fees
하자담보증서 warranty deposits
하류합병 downstream merger
하자보수비 warranty expenses
하자보수충당금 reserve for construction warranties
하자보수충당금전입액 provision for construction warranty
하청공장 subcontract factory
하청업자 선급금 advances to subcontractors
하청업체 감사 subcontractor audit
하치장 storage place
하향조정 downward adjustment
하환어음 Documentary Draft (D/D)
학교법인 incorporated school
학습곡선 experience curve
학습곡선 learning curve
한거래기준 one transaction perspective
한계 또는 합리성검증 limit or reasonableness check
한계단위원가 marginal unit cost
한계매출액 marginal proceeds
한계분석 marginal analysis
한계생산비 marginal cost of production
한계생산성 marginal productivity
한계세율 marginal tax rate
한계소비성향 marginal propensity to consume
한계손익계산서 marginal income statement
한계수익 marginal returns
한계수익 marginal revenue
한계원가 marginal cost
한계원가계산 marginal costing
한계이익 marginal income
한계이익도표 marginal income chart
한계이익도표 marginal profit graph
한계이익도표 profit volume graph
한계이익률 marginal profit (income) ratio
한계이익률 Profit Volume (PV) ratio
한계투자 marginal investment
한국공인회계사회 Korean Institute of Certified Public Accountants (KICPA)
한국국세청 Korea National Tax Service(KNTS)
한국무역협회 Korea International Trade Association(KITA)
한국산업은행 Korea Development Bank(KDB)
한국세무학회 Korean Academic Society of Taxation
한국생산성본부 Korean Productivity Center
한국외환은행 Korea Exchange Bank (KEB)
한국의 감사원 Board of Audit & Inspection (BOA&I)
한국조세연구원 Korea Institute of Public Finance(KIPF)
한국종합주가지수 Korea composite stock price index (KOSPI)
한국증권거래소 Korea Stock Exchange(KSE)
한국증권업협회 Korea Securities Dealers Association
한국표준산업분류 Korea Standard Industrial Classification
한국회계기준위원회 Korea Accounting Standards Board
한국회계연구원 Korea Accounting Institute
한국회계학회 Korean Accounting Association
한도 ceiling
한도 limitation
한정감사 limited audit
한정사항(감사보고서) qualification
한정상속 qualified acceptance of heritage
한정상속 qualified inheritance
한정의 qualified
한정의견 qualified opinion
한정의견 감사보고서 qualified opinion report
한정준비금 qualifying reserve
한정하다 take on exception
할당 allotment
할당 apportionment
할당관세 tariff quota
할당양도배분 assignment
할당하다 apportion
할부가(假)매출 suspensions sales on installment plan
할부거래처계정 installment customers account
할부금의 제1회분 installment
할부기준 installment basis
할부납입 easy payment
할부매상미실현이익 unrealized gross profit on installment sales
할부매상익 realized gross profit on installment sales
할부매입 installment buying
할부매출 원금 proceeds of installment sales
할부매출손익 profit or loss on installment sales
할부매출이연이익 deferred income from sale on installment plan
할부법 installment method
할부상품 goods sold by installment plan
할부상환 installment redemption
할부신용 installment credit
할부외상매출금계정 installment accounts receivable
할부의 첫지불금 down payment
할부선적 installment shipment
할부인도 installment delivery
할부지급 payment by installment
할부지급금 installment payment
할부지급어음 installment note
할부판매 installment sales
할부판매 installment selling
할부판매 sale on installments
할부판매 time sales
할부판매 리스 installment sale lease
할부판매계약 installment sales contract
할부판매수수료 commission on installment plan
할부판매업 installment business
할부판매원가 cost of goods sold on installment plan
할부판매제도 easy payment system
할부회계 installment accounting
할부회계처리방법 installment method of accounting
할인 cutting
할인 discount
할인 trade discount
할인및매입어음 notes discounted and purchased
할인 발행된 issued on discount basis
할인 발행하다 issue at discount
할인기간 discount period
할인료 discount charge
할인료 discount rate
할인매입권 right to purchase at discounted price
할인발행사채 bond issued at a discount
할인발행차금 discount on bonds
할인수수료 discount commission
할인수취계정 account receivable discounted
할인시장 discount market
할인액 discounted value
할인액상각 amortization of discount
할인어음 notes discounted
할인어음 discount sold bill
할인어음 discounted bill
할인어음 note received discounted
할인어음 notes and bills discounted
할인어음 notes and bills receivable discounted
할인어음기입장 discount cash book
할인어음기입장 discount register
할인어음대충 per contra notes discounted account
할인어음원장 discount ledger
할인어음이자 interest on notes discounted
할인율 rate of discount
할인일 cutting date
할인채(割引債) discount debenture
할인채권 상환이익 profit on redemption of discount bond
할인한 현금흐름 discounted cash flow
할인한 현재가치 discounted present value
할인현금가치 discount cash value
할인현재가치 discount current value
할증 above par
할증금 premium
할증발행사채 bond issued at a premium
할증상각 additional depreciation
할증상각 extra depreciation
할증상각 increased depreciation
할증수당 additional allowance
할증원가 added cost
할증채 premium bond
합계검증 footing
합계상 오류 error on costing
합계시산표 trial balance of totals
합계액을 다음의 난에 서 넣다 extend the total
합계잔액시산표 trial balance of totals and balances
합계전기 summary posting
합동 amalgamation
합동기업 joint enterprise
합리성 검증 reasonableness check
합리적 증거 reasonable evidence
합리적 확신 reasonable assurance
합명회사 general partnership
합명회사 unlimited partnership
합병 amalgamation
합병 merger
합병손익계산서 combined income statement
합병(결합)대차대조표 combined balance sheet
합병(결합)실체 combined entity
합병교부금 payment due to merger
합병교부금 money delivered due to merger
합병대가 consideration for merger
합병시산표 compound trial balance
합병에 의한 감자 capital reduction due to merger
합병영업권 consolidated goodwill
합병을 위한 주주총회 general meeting for merger
합병절차 amalgamation procedures
합병절차 amalgamation process
합병절차 merger procedures
합병차손 loss from amalgamation
합병차손 loss from merger
합병차익 gain from merger
합병차익 gains on consolidation
합병차익 profit from merger
합병차익 surplus from amalgamation
합병차익 surplus from consolidation
합병차익 surplus from merged company
합병차익 surplus from merger
합병차익 merger surplus
합병회계준칙 working rules of accounting for business combination
합병회사 amalgamated company
합병회사 joint concern
합병회사회계 corporate joint venture accounting
합병후 존속하는 법인 corporation after merger
합산 gross up
합자 joint investment
합자회사출자금 investment in capital of limited partnership
합작기업 equity joint venture
합작투자사업 joint venture
항고소송 protest suit
항공기 airplanes
항공기 aircraft
항공기감가상각비 depreciation expenses on airplanes
항공운항수익 revenues-air transportation
항만료 port charge
항만세 in-port duty
항만시설이용권 harbor facility usage rights
항만시설이용권상각비 amortization expenses on harbor facility usage rights
항목 item
항목별로 on an item-by-item basis
항해보험증권 voyage insurance policy
해고에 대한 보상 compensation for removal
해산 dissolution
해산에 의한 청산소득 liquidation income from dissolution
해상보험계정 marine insurance account
해상보험증권 marine insurance policy
해상위험 marine perils
해석 interpretations
해약불능리스 non-cancelable lease
해약환급금 cash surrender value (cancellation refund received)
해외건설공사수익 revenues-overseas construction
해외건설공사원가 cost of overseas construction
해외 단기성 투기자금 hot money
해외근로소득 비과세 foreign earned income exclusion
해외근무 foreign service
해외반출 outbound transfer
해외법정준비금 overseas legal reserves
해외법정준비금전입 transfer to overseas legal reserves
해외사업 foreign operation
해외사업환산대(차) overseas operations translation credit(debit)
해외선물거래손실 losses on foreign futures transaction
해외송금 outward remittance
해외시장개척비 overseas market development expenses
해외시장개척준비금 overseas market development reserve
해외시장개척준비금 reserve for development of overseas market
해외시장개척준비금 reserves for overseas market development
해외시장개척준비금 reserve for overseas market exploration
해외시장개척준비금 appropriated retained earnings for overseas market development
해외여행비 overseas travel expenses
해외원천 배당 foreign source dividends
해외운항(선박) international navigation of ships
해외운항(항공제) international navigation of aircraft
해외은행인수 overseas banker's acceptance
해외자산 overseas assets
해외종속회사 foreign subsidiaries
해외종속회사 foreign subsidiary corporation
해외지점 foreign(overseas) branch office
해외차관 loans due to foreign banks
해외탐광준비금 overseas mine prospecting reserve
해외투자 foreign investment
해외투자 overseas investment
해외투자손실준비금 overseas investment loss reserve
해외투자손실준비금 appropriated retained for overseas investment losses
해외투자손실준비금 reserve for loss from overseas investment
해외투자손실준비금 reserve for overseas investments
해외투자손실준비금전입 transfer to reserve for overseas investments
해외투자손실준비금환입 reversal of reserve for overseas investments
해외투자액의 송금 repatriation
해외파견근무 foreign assignment
해외파견근무 overseas secondment
해운소득 shipping income
해운운항수익 revenues-maritime transportation
해체비 demolition expense
행동과학 behavioral science
행동규칙 Rules of Conduct (RC)
행동회계(행위회계) behavioral accounting
행렬부기 matrix bookkeeping
행렬식 조직 matrix organization
행렬형식의 의사소통 communication matrix
행사가격 option price
행사가격 strike price
행사기간 exercise period
행위능력 legal capacity
행위세 service tax
행정구제 administrative remedies
행정소송 administrative litigation
행정자치부 Ministry of Government Administration and Home Affairs(MOGAHA)
허용가능오류금액 tolerable misstatement amount
허용된 상각한도액 allowed depreciation limit
허용오류 tolerable error and misstatement
허용원가 allowable cost
허용원가 allowed cost
허용이탈률 tolerable deviation rates
허용정도구간 tolerable precision interval
허위기재하다 make false statement
허위신고서 false returns
허위재무제표 fraudulent financial reporting
허위표시 false representation
현 기간 current period
현가(現價) present value
현가법 Present Value (PV) method
현가율 present value rate
현금 cash
현금 (미국) cash on hand
현금 (영국) cash in hand
현금 검증표 proof of cash
현금 및 요구불예금 cash on hand and demand deposits
현금 및 요구불예금 currency and demand deposits
현금 및 현금항목 cash and cash items
현금 유출입 cash inflows and outflows
현금가격 cash price
현금거래 cash transaction
현금거래 dealings for money
현금결wp cash settlement
현금계정 cash account
현금계정 currency account
현금과예금 cash and short-term deposits
현금과예금 cash and due from financial institutions
현금과예금 cash on hand and in banks
현금과부족 cash short and over
현금과부족계정 cash over or short account
현금과부족계정 cash short and over account
현금과부족계정 over and short account
현금관리 cash control
현금관리 서비스 cash management service
현금구입 buy for ready money
현금구입 cash purchase
현금기록 cash record
현금기준법 cash basis method
현금기준회계 cash basis accounting
현금등가물 cash equivalent
현금등가액 cash equivalent amount
현금등가액 cash equivalent price
현금리베이트 cash rebate
현금매입 bought for cash
현금매출장 cash sales book
현금매출전표 cash sales slip
현금배당 cash dividends
현금부족 cash shortage
현금비율 cash ratio
현금서비스 cash advances
현금송금 cash remittance
현금수납분개장 cash receipt journal
현금수납예산 cash receipt budget
현금수납장 cash receipt book
현금수령 cash receipt
현금수입 cash income
현금수지계산표 cash statement
현금수지법 cash receipts and disbursements approach
현금수지보고서 cash report
현금수지예산 cash budget
현금수지예측 cash forecasts
현금수치추정액 forecast of cash
현금실사 cash audit
현금예금 cash and deposits with banks
현금예금 cash deposits
현금예금 및 단기투자 cash and short-term investments
현금예금계정 cash and deposits with banks account
현금예산 cash budget(s)
현금으로 환가 conversion into cash
현금의 유동성 velocity of cash
현금이익 cash benefits
현금 인출기 cash dispense
현금자금 cash fund
현금자산 cash asset
현금잔고 cash balance
현금정가 cash sale price
현금주의 cash base
현금 준비금 cash reserves
현금준비율 cash reserve ratio
현금지급 cash payment
현금지급장 paid cash book
현금지불매입 cash purchase
현금지불비용 out-of-pocket expenses
현금지불원가 out-of-pocket cost
현금지불주문 cash order
현금지출 cash disbursement
현금지출 cash outlay
현금지출 없는 항목 non-expenditure item
현금지출분개장 cash disbursement journal
현금지출분개장 cash payment journal
현금지출예산 cash disbursement budget
현금지출예산 cash payment budget
현금지출원가 out of pocket cost
현금지출원가 outlay cost
현금지출장 cash disbursement book
현금지출장 cash disbursements journal
현금지출장 cash payment book
현금지출장 disbursement book
현금출납부서 cashier's department
현금출납분개장 cash journal
현금출납장 cash book
현금출납장 journal of cash receipts and payments
현금출자 investment in cash
현금판매 cash sales
현금판매 sale for cash
현금할인 cash discount
현금할인충당금 allowance for discount
현금항목 cash item
현금해약가치 cash surrender value
현금화 encashment
현금화 불능자산 unrealizable assets
현금회수 cash flow-back
현금흐름 cash flow
현금흐름 예상 prospective cash flow
현금흐름계산서 statement of cash flow
현금흐름분석 cash flow analysis
현금흐름표 Cash Flow statement
현금흐름할인법 discounted cash flow method
현금흐름회계 cash flow accounting
현년도기준 current year basis
현물결제 physical settlement
현물 급여 allowances in kind
현물관리 control in kind
현물교환거래 barter
현물급여 wages in kind
현물배당 commodity dividend
현물시장 spot market
현물증여 gift in kind
현물지급 payment in kind
현물출자 investment in kind
현물출자설 investment in kind theory
현물출자에 대한 주식발행 issuance of capital stock for noncash assets
현물출자의 과대평가 overestimation of investment in kind
현물환(現物換) spot exchange
현안 question at issue
현·예금및예치금 cash and due from financial institutions
현장감사 field audit
현장감사 site audit
현장감사실시기준 standard of field work
현장감사인 field auditor
현장조사 field work
현재가액 present price
현재가액 prevailing price
현재가치할인차금 present value discount
현재가치회계 Current Value Accounting (CVA)
현재공정가치 current fair value
현재구매력회계 current purchasing power accounting
현재대체가치 current replacement value
현재대체원가 current replacement cost
현재시장가격 current market price
현재시장가치 current market value
현재실현가능가치 current realizable value
현재원가 current cost
현재원가 current value
현재원가기준영업이익 current cost operating profit
현재취득원가 current acquisition cost
현저히 저렴한 가격 extraordinary low price
현지 통화 local currency
현지금융 overseas financing
현지금융 spot financing
현품 actual goods
현행영업손익 current operating income
현행이자수익률 current yield
현행투입가격 current input price
현행투입가격순이익 current-input-price-based net income
현행판매가격가치 current selling price value
현행현금등가액 current cash equivalents
현행환율 current exchange rate
협의가격 negotiated prices
협정가격 agreed price
협정가격 price agreed upon
협정관세 conventional duties
협정관세율 conventional tariff
협정을 체결하다 enter into agreements
협조융자 joint finance
형사처벌 criminal penalties
형사처벌 criminal punishment
형사소추 criminal prosecution
형태별 분류 classification by nature
형평 equal balance
호가(呼價) the price offered a bid
호혜 관세 reciprocal duties
호혜주의 reciprocity
호환성(互換性) 부품 interchangeable part
호황기 boom period
혼합경비 compound expense
혼합계정 mixed account
혼합된 거래 mixed transaction
혼합세 combined duties
혼합연금 hybrid annuity
혼합원가 mixed cost
혼합잉여금 mixed surplus
혼합준비금 mixed reserve
혼합차관 mixed credit
혼합형 증권 hybrid securities
화물보험증서 cargo policy
화물수입 goods earnings
화물운임 freight rates
화물운임 freight tariff
화물인환증 railway B/L
화물인환증 carrier's note
화물인환증 consignment sheets
화물증권 bill of parcel
화의 composition
화일비품 filing equipment
화재보험 fire insurance
화재보험금청구 claim for fire loss insurance
화재보험료 fire insurance premium
화재보험료 fire insurance rate
화재손실 fire loss
화폐·비화폐법 monetary·non-monetary method
화폐가치 안정 stability in monetary value
화폐가치변동회계 accounting for changes in the value of money
화폐가치불변의 가정 stable monetary assumption
화폐가치후입선출법 dollar-value LIFO method
화폐구매력 purchasing power of money
화폐단위의 가정 monetary unit assumption
화폐단위의 공준 postulate of monetary unit
화폐단위표본추출법 monetary unit sampling
화폐로 환가 conversion into money
화폐성 부채 monetary liability
화폐성 순운전자본 monetary working capital
화폐성 자산 monetary assets
화폐운전자본수정 monetary working capital adjustment
화폐의 시간가치 time value of money
화폐자본 money capital financial capital
화폐적 측정 money measurement
화폐적 평가 monetary valuation
화폐적 평가의 공준 monetary valuation convention
화폐평가의 공준 monetary postulate
화폐항목 monetary items
확률 Probability
확률변수 random variable
확률분포 probability distribution
확실성 certainty
확실성등가 certainty equivalent
확인서 confirmation note
확인은행 confirming bank
확인의뢰 confirmation request
확인적 증거 corroborating evidence
확정가격 firm price
확정가격계약 firm price contract
확정가격계약 fixed price contract
확정계정 account stated
확정배당금 guaranteed dividend
확정부채 determinable liabilities
확정세액 final tax liability
확정신고 final return
확정신고기한 due date of final return
확정신고서 final tax return
확정액채무 liquidated debt
확정유동부채 determinable short-term liabilities
확정이자 fixed interest
확정주문 firm order
확정호가 firm quote
확정채무 determinable liabilities
확정표시자본금 stated capital
환(換)당좌대월이자 interest on overdrafts for export bills
환거래 exchange dealing
환거래 exchange transaction
환경감사 environmental audit
환경권 environmental rights
환경변수 environmental variable
환경보호비 environmental protection costs
환경영향평가 environmental impact assessment
환경자료 environmental data
환경적 가정 environmental assumption
환경회계 environmental accounting
환금성(換金性) cashability
환급법인세 refunded corporation tax
환급시효기간 refund limitation period
환급신고 tax refund claims
환급신청하다 file for a refund
환급요건을 갖추다 qualify for refunds
환급전 세액조사 prerefund examination
환급증명서 debenture of drawback
환급청구 refund claims
환급청구하다 make a claim for a refund
환급통지서 refund notification
환급할 수 없는 non-refundable
환매조건부채권매도 bonds sold under repurchase agreements
환매조건부채권매도이자 interest on bonds sold under repurchase agreements
환매조건부채권매수 bonds purchased under repurchase agreements
환매조건부채권매수이자 interest on bonds purchased under repurchase agreements
환매조건부매출 sales with buyback agreement
환부금 지급 통지서 notification of payment of refund
환부금 충당 appropriation of refund
환산조정액 translation adjustments
환산차손익 translation gain or loss
환어음 bill of exchange
환어음 clean bill
환어음 documentary bill or draft
환어음 draft
환어음을 개서하다 renew a draft
환위험 exchange risk
환율 foreign exchange rate
환율변동 fluctuation of foreign exchange rate
환율변동 충당금 reserve for fluctuation in exchange
환율변동손실 준비금 reserve for losses from fluctuation of foreign exchange rate
환율변동차손 loss from fluctuation of foreign exchange rate
환율제도 exchange rate system
환율조정대 deferred foreign exchange losses
환율조정차 deferred foreign exchange gains
환입 returns
환입품 returns inward
환전수수료 exchange commission
환전은행 exchange bank
환차손 exchange loss
환차손 loss on foreign exchange
환차손익 foreign currency translation gain and loss
환차익 exchange gain
환차익 exchange profit
환출품 returns outward
환출품기입장 returns book outward
환투기거래 foreign exchange speculative transaction
활동 activities
활동계정 working account
활동계정 active account
활동기준원가계산 activity based costing (ABC)
활동기준회계 activity based accounting
활동성비율 activity ratios
활동중심점 activity center
활발한 수요 brisk demand
회계 및 심리업무기준서 Statement on Standards for Accounting and Review Services (SSARS)
회계 변경 accounting changes
회계(상의) 오류 accounting errors
회계(처리) accounting
회계「틀」 accounting model
회계감사 assurance
회계감사 financial audit (auditing)
회계감사기준 auditing standards
회계감사준칙 working rules of auditing standards
회계공리 accounting axioms
회계공준 accounting convention
회계공준 accounting postulates
회계과 accounting division
회계과목 accounting subject
회계관리 accounting control
회계구조 mechanics of accounting
회계국 treasury
회계국(관청의) accountant bureau
회계규정 accounting regulations
회계규정 accounting rule
회계규정집 accounting manual
회계규정집 manual of accounting
회계규정집 accounting period
회계기간 fiscal period
회계기간의 공준 accounting period convention
회계기계 accounting machine
회계기능 accounting function
회계기록 accounting records
회계기법(기술) accounting technique
회계기준 accounting standards
회계기준상임위원회(美) Accounting Standards Executive Committee (AcSEC)
회계기준위원회(英) Accounting Standard Committee (ASC)
회계기준위원회 Accounting Standard Board(UK)
회계기준위원회 Korea Accounting Standard Board(KASB)
회계기준의 변경 change in the accounting standards
회계년도 accounting period
회계년도 accounting year
회계년도 financial year
회계년도 fiscal year
회계단위 accounting unit
회계담당자 accountant
회계등식 accounting equation
회계등식 accounting identity
회계방침 accounting policy
회계방침변경의 누적적 효과 cumulative effect of an accounting change
회계방침의 요약 summary of accounting policies
회계법 public account law
회계법인 accounting firm
회계보고서 accounting report
회계보너스 accounting bonus
회계보증 accountable warrant
회계부 accounting department
회계부문(업무)의 조직화 accounting departmentalization
회계비율 accounting ratios
회계사 accountant
회계사 직급 3~4년 경력자 senior accountant
회계사무소 accountant's office
회계사무처리 accounting data process
회계사시보 junior accountant
회계사업 accounting profession
회계사회 professional accountants's bodies
회계상 거래 accounting transaction
회계상 기초개념 accounting concepts
회계상 이익 accounting income
회계상의 자본구조 변경 accounting recapitalization
회계서류 fiscal statement
회계서비스 accounting service
회계실무 accounting practice
회계실무기준서 Statement of Standard Accounting Practice (SSAP)
회계실체 accounting entity
회계실체의 변경 change in accounting entity
회계업무 accountancy
회계연구공보 Accounting Research Bulletin (ARB)
회계연구보고서 Accounting Research Studies (ARS)
회계연도 독립의 원칙 principle of one-year budget
회계연도(12월31일을 기말로 하는) year ended December 31
회계연도말 end of year
회계용어 accounting terminology
회계용어공보 Accounting Terminology Bulletin (ATB)
회계원칙 accounting principles
회계원칙 및 실제의 변경 change in accounting principles and practice
회계원칙변경의 누적적 효과 cumulative effect of changes in accounting principles
회계원칙심의회(제정위원회) Accounting Principles Board (APB)
회계원칙심의회의견서 Accounting Principles Board Opinion
Opinion of the Accounting Principles Board
회계의 현대화 modernization of accounting
회계이론 accounting theory
회계일반원칙 general accounting principles
회계자료실태조사분석보고서 Accounting Trends and Techniques (AT&T)
회계장부 account books
회계장부 book of account
회계장부 financial books
회계적 수익률 accounting rate of return
회계적 오류 account errors
회계적 이익개념 accounting profit element
회계적 준(準)측정 accounting quasi-measurement
회계적 증거 accounting evidence
회계적 책임 accounting responsibility
회계적 통제 accounting control
회계적 투자이익률법 accounting rate of return method
회계적 평가 accounting valuation
회계절차 accounting procedure
회계절차 procedure of accounting
회계절차심의위원회 Committee on Accounting Procedures (CAP)
회계정보 accounting information
회계정보시스템 Accounting Information System (AIS)
회계정책의 공시 disclosure of accounting policies
회계제도 accounting system
회계조직 accounting organization
회계조직의 재구성 accounting reorganization
회계직원 accounting clerks
회계직원 bookkeeper
회계책임 accountability
회계책임자 chief accountant
회계책임자 paymaster
회계처리 accounting operation
회계처리규정 manual of accounting instructions
회계처리기준의 변경 changes in accounting methods
회계처리방법 accounting methods
회계처리자료 accounting processing data
회계처리하다 account for
회계추정 accounting estimate
회계추정의 변경 change in accounting estimate
회계투자이익률 accounting return on investment
회계학 accountancy
회계학 accounting
회귀분석 regression analysis
회귀선 regression line
회귀편차 disturbance term
회비 membership dues
회사간 배당 intercorporate dividends
회사간계정 intercompany account
회사간부채 intercompany debt
회사간상호투자 intercompany investment
회사간세금배분 intercompany tax allocation
회사갱생 corporate reorganization
회사갱생계획 reorganization plan
회사상호간대차상계 elimination of intercompany indebtedness
회사상호간손실 intercompany loss
회사상호간이익 intercompany profit
회사상호간이익의 소거 elimination of intercompany profit
회사상호간지분의 소거 elimination of intercompany ownership
회사설립자 incorporator
회사설립절차 incorporation procedures
회사설립취지서 prospectus of promotion
회사설립허가서 certificate of incorporation
회사설립허가서 charter provision
회사설립허가서 corporate charter
회사의 설립등기 registration of incorporation
회사의 청산인 liquidator of a corporation
회사재구성 corporate restructuring
회사재무제표 corporate financial statements
회사정리법 company reorganization act
회사정리계획 corporate reorganization plan
회사직인 corporate seal
회사채 corporation bonds
회사채 corporate bonds
회사회계 corporate accounting
회수 recovery
회수가능가치 recoverable value
회수가능대부금 undoubtful loans
회수가능액 recoverable amount
회수가능원가 recovery cost
회수가능한 collectable
회수가능한 recoverable
회수가능한 지출 recovery expenditure
회수기간 payback period
회수기간 payout period
회수기간 pay-off period
회수기간법 payback period method
회수기준 collection basis
회수불능대부금 frozen loans
회수불능매출 estimated uncollectibles
회수불능수입 uncollectible income
회수불능원가 irrecoverable cost
회수불능원가 unrecovered cost
회수불능채권 non-collectable credits
회수비용 collection cost
회수율 collection rate
회원권 membership
회의록(의사록) minutes
회의비 conference expenses
회전기간 turnover period
회전수익률 변동금리채 rolling yield FRN
회전신용장 revolving credit
회전율 rate of turnover
회전율 turnover rate (ratio)
회전자금 revolving fund
회피가능원가 avoidable cost(s)
회피가능원가 escapable cost
회피불능비(원가) inescapable cost
회피불능비(원가) unavoidable cost
횡령 embezzlement
횡령 misappropriation
횡선수표 crossed check
횡선수표 crossing check
효력발효일 effective date
효용가치설 utility theory of value
효율성 efficiency
효율적 시장가설 Efficient Market Hypothesis (EMH)
효율적 자원배분 efficient resource allocation
후기 latter term
후기이월 이익금 unappropriated surplus at the end of the year
후반기 latter (second) half of the year
후발개발도상국 least less developed country
후발사항 subsequent events
후방흐름원가계산 backlash costing
후배주(後配株) deferred stock (share)
후불연금(정상연금) annuities in arrears
후불운임 freight to collect
후순위사채 subordinated bonds
후순위차입금 subordinated borrowings
후일부(後日附)수표 post-dated check
후일부의 dating backward
후입선출 소매재고법 LIFO retail inventory method
후입선출기준 "Last-In, First-Out (LIFO) basis"
후입선출매가환원법 LIFO adoptation of retail method
훈련비 training expenses
훼손으로 인한 손실 loss from spoilage
휘드백 가치 feedback value
휘드백 기구 feedback mechanism
휘드백 제어 feedback control
휘드백제어 시스템 feedback control system
휘발유세 gasoline tax
휴가비 vacation pay
휴면계정(구좌, 계정) dormant account
휴면계정(구좌, 계정 ) sleeping account
휴면계정(구좌, 계정) inactive account
휴면구좌잔액 idle balance
휴면잔고 dormant balance
흑자 black figure
흑자 positive figure
흑자의 in the black
흡수(전부)원가계산 absorption costing
흡수원가 손익계산서 absorption basis income statement
흡수하다 absorb
희박(석)화 dilution
희석화 증권 dilutive securities

경영, 경제, 회계용어 총정리 - 경매번역
http://cafe.daum.net/transauction

 

 

 

아래와 같은 파일도 있네요. 

 

금융영단어.docx