(개당)금형비 (Unit) Tooling Cost
1인당매출액증가율 Growth Rate Of Sales Per Capita
1인당부가가치증가율 Growth Rate Of Gross Value Added Per Capita Or Productivity Of Labor
1인당인건비증가율 Growth Rate Of Employment Costs Per Capita
1회생산량 Production Lot
가공비 Processing(Conversion) Cost
가산법 Add-On Method
가산세 Additional Tax(Charge)
가속상각율 Declining Balance Rate
가중평균 Weighted Average
간접경비 Indirect Overhead Costs
간접노무비 Indirect Labor Costs
간접비 Indirect Cost
간접재료비 Indirect Material Cost
간접제조경비 Indirect Manufacturing Expenses
감가상각 누계액 Accumulated Depreciation
감가상각비 Depreciation Expense
감가상각율 Depreciation Ratio
감가상각정책 Depreciation Policy
감모상각비 Amortization Expenses
감손 Waste
감손율 Waste Percentage
개별법 Specific Identification
개별원가계산 Job-Order Costing
개인기업 Proprietorships
개인소득세 Individual(Or Personal) Income Taxes
거래 Transactions
건강보험 Health Insurance
건설이자 Interest During Construction
견적가 Quotation
결손금 Deficit
경비 Overhead Costs
경상비용 Ordinary Expenses(Expenditures)
경상손익 Ordinary Profit And Loss
경상연구개발비 Ordinary Research & Development Expenses
경상이익 Ordinary Income
경상이익증가율 Growth Rate Of Ordinary Income
경영자산회전율 Operating Assets Turnover
경영조직 Business Organization
경영층 Management
경제적사건 Economics Events
계속기록법 Perpetual Inventory System
계속기업의가정 Go-Concern Assumption
계속적인영업활동 Continuing Operations
계약상의제약 Contractual Restriction
계정 Account
고객 Customers
고정부채 Long-Term Liabilities
고정부채비율 Fixed Liabilities Ratio
고정비 Fixed Cost
고정비대매출액 Fixed Costs To Sales
고정비율 Fixed Ratio
고정자산 Fixed Assets
고정자산회전율 Fixed Assets Turnover
고정장기적합율 Fixed Assets To Stockholders' Equity And Long-Term Liabilities
공급업자 Suppliers
공손 Spoilage
공손율 Spoilage Percentage
공시 Disclosure
공장인도가격 Exw(Ex Works)
공정시장가치 Fair Market Value
공제법 Subtractive Method
과거원가 Past Cost
관리가능비 Controllable Cost
관리가능성 Controllability
관리불능비 Uncontrollable Cost
관리회계 Managerial Accounting
관세 Tariffs, Customs Duties
관세환급 Customs Refund
광고선전비 Advertising
구매부품 Purchased Parts
구매예상가 Purchasing Cost
국민연금 State Pension
국제노동기구 Ilo(International Labor Orgarnization)
금리 Interest Rate
금융기관장기차입금 Long-Term Borrowings
금융비용대매출액 Interest Expenses To Sales
금융비용대부채 Interest Expenses To Liabilities
금융비용대총비용 Interest Expenses To Total Expenses
금형상각비 The Depreciation Expense Of Tooling
급료 Salaries
급여 Wages
기간원가 Period Cost
기계장치 Machinery & Equipments
기계투자효율 Gross Value Added To Machinery And Equipment
기발행미인출수표 Outstanding Check
기본급 Basic Salary[Wages]
기업경상이익율 Interest Expenses And Ordinary Income To Total Assets
기업경영지표 Business Index By Industry
기업순이익율 Interest Expenses And Net Income To Total Assets
기업실체의가정 Business Entity Assumption
기타고정부채 Other Long-Term Liabilities
기타당좌자산 Other Quick Assets
기타비용과손실 Other Expenses And Losses
기타수익과이익 Other Revenue And Gains
기타유동부채 Other Current Liabilities
기타이익잉여처분금 Other Appropriation Of Retained Earnings
기타장기차입금 Other Long-Term Borrowings
기타재고자산 Other Current Assets
기회원가 Opportunity Cost
납입자본 Paid-In Capital
내부이용자 Internal Users
내부통제 Internal Control
내용년수 Useful Life
년차수당 Year-End Allowance
노동생산성증가율 Value Added Growth Rate Per Employee
노동소득배율 Employment Costs To Gross Value Added
노동장비율 Property,Plant And Equipment Per Capita
노무비 Labor Cost
누적적우선주 Accumulative Preferred Stock
누적효과 Cumulative Effect
능률 Efficiency
능률수준 Performance Level
능률차이 Efficiency Variance
단가 Unit Price
단기차입금 Short-Term Borrowings
단순평균법 Simple Average Method
달성가능표준원가 Attainable Standard Cost
담보부사채 Secured Bonds, Mortgage Bonds
당기순이익 Net Income
당기순이익증가율 Growth Rate Of Net Income
당좌비율 Quick Ratio
당좌자산 Quick Assets
대변 Credit
대변잔액 Credit Balance
대손상각비 Bad Debt Expense,Uncollectible Account Expense
대손충당금 Allowance For Bad Debt,Allowance For Doubtful Accounts
대응의원칙 Matching Principle
대차대조표 Balance Sheet
대체원가 Alternative Cost
도매상 Wholesailer
등록사채 Registered Bonds
로열비 Royalty
리스 Lease
리스기간 Lease Term
리스부채 Lease Liability
마감 Closing
마감후시산표 Post Closing Trial Balance
만기가하나인회사채 Term Bonds
만기일 Maturity Date
매몰원가 Sunk Cost
매입 Purchase
매입가액 Purchase Price
매입운반비 Freight In Cost
매입채무 Payables
매입채무회전율 Payables Turnover
매출 Sale
매출세 Sales Taxes
매출액 Sales
매출액경상이익율 Ordinary Income To Sales
매출액순이익율 Net Income To Sales
매출액영업이익율 Operating Income To Sales
매출액증가율 Growth Rate Of Sales
매출원가 Cost Of Goods Sold
매출원가대매출액 Costs Of Sales To Sales
매출채권 Receivables
매출채권대매입채무 Receivables To Payables
매출채권회전율 Receivables Turnover
매출총이익 Gross Profit On Sales, Gross Margin
매출총이익법 Gross Profit Method
매출총이익율 Gross Profit Rate
매출환입및애누리 Sales Returns And Allowances
명목계정 Nominal Account
목적지도착조건 Fob Destination
목표원가 Target Cost
목표재료비 Target Material Cost
목표효율 Target Efficiency
무담보부사채 Unsecured Bonds, Deventuer Bonds
무액면주식 No-Par Value Stock
무한책임 Unlimited Liability
무형자산 Intangible Assets
미국공인회계사회 America Institute Of Certified Public Accountants
미국회계학회 America Accounting Associations
미수금 Accounts Receivable
미실현손익 Unrealized Gains Or Losses
미지급급여 Salaries And Wages Payable
미지급노동조합비 Union Dues Payable
미지급배당금 Dividends Payable
미지급사채이자 Bond Interest Payable
미지급이자 Interest Payable
미착상품 Goods In Transit
발생비용 Accrued Expense
발생수익 Accrued Revenue
발생이자 Accured Interest
발생주의 Accrual Basis
발행일 Issuance Date
배당률 Dividends To Capital Stock
배당선언일 Declaration Date
배당성향 Dividends To Net Income
배당소득 Dividened Income
배당수익 Dividend Revinue
배부 Application
배분 Allocation
법인 Corporations
법인소득세 The Coperate Income Taxes
법적실체 Legal Entity
법적제약 Legal Restriction
법정복리비 Legal Welfare Expense
법정자본금 Legal Capital
변동비 Variable Cost
변동비대매출액 Variable Costs To Sales
병가비 Sick Pay Benefit Expense
보상잔액 Compensating Balance
보수주의 Conservatism
보통법 Common Law
보통주 Common Stock
보험료 Insurance Expense
복리후생비 Other Employee Benefits
복식부기회계 Double-Entry Accounting
본선인도가격 Fob(Free On Board)
부가가치 Value Added
부가가치구성율추이 Trends Of Composition Of Value Added By Ratio
부가가치세 Value Added Tax
부가가치율 Gross Value Added To Sales
부가원가 Imputed Cost
부기 Book Keeping
부도수표 Not Sufficient Funds
부문비배부표 Departmental Cost Alloction Sheet
부산물 By-Products
부채 Liabilities
부채비율 Debt Ratio
부채성충당금 Liability Provisions
분개 Journalizing
분리된실체 Separate Entities
불량율 Failure Rate
비경상적 Unusual In Nature
비경상적항목 Irregular Items
비누적우선주 Non Accumulative Preferred Stock
비반복적 Infrequent In Occurence
비상장기업 Privately Held Corporation
비용 Expenses
비용분석 Cost Analysis
비원가 Non-Cost
사급 Buying Material Or Parts And Supplying To Vendor For Resupplying
사내유보율 Accumulated Earnings Ratio
사외유통보통주식수 Shares Of Outstanding Common Stock
사용이제한된현금 Restricted Cash
사채 Debentures
사채상환 Bonds Retirement
사채상환기금 Bonds Sinking Fund
사채상환손실 Loss On Bonds Redemption
사채상환이익 Gain On Bonds Redemption
사채약관 Bond Indenture
사채이자비용 Bond Interest Expenses
사채증서 Bond Certificate
사채할인발행차금 Discount On Bonds Payable
사채할증발행차금 Premium On Bonds Payable
사회보장세 Social Security Taxes
사후원가관리 Post Cost Control
산업재해보험 The Workman'S Accident Compensation Insurance
산재보험 Workmen'S Accident Compensation Insurance
상(제)품및반제품 Merchandise & Finished Goods
상각표 Amortization Schedule
상기업 Merchandising Companies
상업어음 Commercial Paper
상여금 Bonus
상장법인 Publicly Held Corporation
상표권,상호권 Trade Marks And Trade Names
상품 Merchandise
상품(제품)회전율 Merchandise Turnover
상해보험 Accident Insurance
상환가액 Redemption Price
상환사채 Redemption Bonds
상환우선주 Redemption Preferred Stock
상환일 Redemption Date
생명보험 Life Insurance
생산량 비례법 Unit Of Activity Method
생산성비율 Ratios Of Productivity
생산성지표추이 Trends Of Ratios Of Productivity
선급비용 Prepaid Expense
선수수익 Unearned Revenue
선입선출법 First In First Out
선적지조건 Fob Shipping Point
설비자산 Property, Plant And Equipment
설비투자효율 Ratio Of Value Added To Tangible Assets
성과급제 Piece-Rate Plan
성장성비율 Growth Rates
성장성지표추이 Trends Of Ratios Of Growth
세관송장 Customs Invoice
세금과공과 Taxes & Dues
세금을차감한순액 Net Of Taxes
세금절감액 Income Tax Save
세전이익 Income Before Income Taxes
소득세 Income Tax
소매상 Retailer
소매재고법 Retail Method
소모품비 Articles Of Consumption Expenses
소액의 지출 Minor Expenditure
소액현금 Perry Cash Funds
소유권의 양도가능성 Transferable Ownship Rights
소유권이전조항 Transfer Ownership
소유주지분, 자본 Owner'S Equity
소유주지분표 Owner'S Equity Statement
손실율 Loss Rate
손익계산서 Income Statement
손익분기점율 Brake-Even Point Ratio
송품장 Invoice
수권주식 Authorized Stock
수당 Allowance
수도광열비 Utilities
수선비 Repairing Expenses(The Cost Of Repairing)
수용 Expropriation
수율 Yield Percentage
수익 Revenues
수익성 Profitability
수익성비율 Ratios Of Profitability
수익성지표추이 Trends Of Ratios Of Profitability
수익적지출 Revenue Expenditures
수입부대비율 In Plant Rate
수정분계 Adjusting Entries
수표 Check
순금융 비용 Net Interest Expenses
순금융비용대 매출액 Net Interest Expenses To Sales
순손실 Net Loss
순실현 가치 Net Realizable Value
순외환손익대 매출액 Net Gain On Foreign Currency Transactions And Translation To Sales
순운전자본대 총자본 Net Working Capital To Total Assets
순이익 Net Income
순지급액 Net Pays
시간급제 Time-Rate Plan
시간차이 Labor Hour Variance
시산표 Trial Balance
시장가치 Market Value
시장기금 Money Market Fund
시장성유가증권 Marketable Security
시장이자율 Market Interest Rate
신뢰성 Reliability
실업세 Unemployment Taxes
실제원가 Actual Costs
실질계정 Real Account
실현주의 Realization Principle
안전성비율 Ratios Of Stability
액면가액 Face(Par) Value
액면발행 Issuance At A Per
액면주식 Par Value Stock
약속어음 Primissory Note
업무활동원가 Activity Costs
여유시간 Spare Time
역사적 원가 Historical Cost
역사적 원가계산 Historical Cost Accounting
연결재무제표 Consolidated Finacial Statements
연구개발비 Research & Development Expense[Costs]
연구개발비대매출액 Research & Development Expense[Costs] To Sales
연구개발비 상각 Amortization Of Research & Development Expense
연금 Pensions
연기가능원가 Postponable Cost
연령표 Aging Schedule
연속상환사채 Serial Bonds
염가구매선택권 Bargain Purchase Option
영구계정 Permanent Account
영리기업 Business Enterprise
영업권 Good Will
영업비 Operating Cost
영업비용 Operating Expenses
영업외비용 Nonoperating Expense
영업외수지 Nonoperating Income
영업이익 Operating Profit
영업활동으로 인한 손실 Loss From Operation
예상재료비 Estimated Material Cost
예정원가 Predetermined Cost
외부이용자 External Users
외주가공비 Processing Fee For Outside Orders
외환차손 Loss On Foreign Currency Transaction
우발부채 Contingent Liabilities
우선주 Preferred Stock
우선주배당금 Preferred Stock Dividends
우선주에게 미지급한 배당금 Dividends In Arrears
운반비 Transporting Expenses, Freight
운용리스 Operating Leases
운임,보험료포함가격 Cif(Cost, Insurance And Freight)
운전자금 Working Fund
원가 Cost
원가계산 Cost Accounting
원가계산기간 Costing Period
원가관리 Cost Control(Management)
원가기획 Cost Planning & Control
원가단위 Cost Unit
원가법 Cost Method
원가중심점(원가책임단위) Cost Center
원가추정 Cost Estimation
원가함수 Cost Function
원가형태 Cost Behavior
원가흐름 Cost Flow
원가흐름의 가정 Cost Flow Assumption
원금상환액 Reduction Of Principal
원장계정 Ledger Account
원재료 Raw Material
월차수당 Monthly Allowance
위탁상품,적송품 Consigned Goods
위탁자 Consignor
유가증권 Marketable Securities
유동부채 Current Liabilities
유동부채비율 Current Liabilities Ratio
유동비율 Current Ratio
유동자산 Current Assets
유동자산증가율 Growth Rate Of Current Assets
유보이익 Retained Earning
유보
유한책임 Limited Liabilities
유형자산 Tangible Assets
유형자산증가율 Growth Rate Of Tangible Assets
유효이자율 Effective Interest Method
은행계정조정표 Bank Reconciliation
은행미기입예금 Deposits In Transit
은행수수료 Service Charges
의결권 Voting Power
의료보험 Medical Insurance
이동평균법 Moving Average Method, Running Average Method
이사회 Boards Of Directors
이상표준원가 Ideal Standard Cost
이연자산 Deferred Charges
이연자산 상각비 Amortization Of Deferred Charges
이윤 Profit
이익잉여금 Retained Earnings, Earned Surplus
이익잉여금처분계산서 Statement Of Appropriation Of Retained Earning
이자(율) Interest (Rate)
이자보상비율 Interest Earned Ratio
이자비용 Interest Expense
이자수익 Interest Revenue
인건비 Employment Costs
인건비대매출액 Employment Costs To Sales
인건비증가율 Personnel Expenses Growth Rate Per Employee
인수단 Investment Company Underwriter
인출 Withdrawal
일관성 Consistency
일반관리비 General Administrative Expense
일반적으로 인정된 회계원칙 General Accepted Accounting Principle: GAAP
일상적 수리비 Ordinary Repair Expense
일시적 투자 Temporary Investment
임금 Wages
임금지급장 Payroll Sheet
임시계정 Temporary Account
임율 Labor Rate
임율차이 Labor Rate Variance
임차료 Rent
입출금계정 Drawing Accounts
자가제조부품 Manufactured Parts
자기자본 경상이익율 Ordinary Income To Stockholders' Equity
자기자본비율 Stockholders' Equity To Total Assets
자기자본 순이익율 Net Income To Stockholders' Equity
자기자본증가율 Growth Rate Of Stockholders' Equity
자기자본회전율 Stockholders' Equity Turnover
자발적 제약 Voluntary Restriction
자본금 Capital Stock
자본금경상 이익율 Ordinary Income To Capital Stock
자본금 순이익율 Net Income To Capital Stock
자본금회전율 Capital Stock Turnover
자본리스 Capital Leases
자본비용 Cost Of Capital
자본잉여금 Capital Surplus
자본적 지출 Capital Expenditures
자본조정 Capital Adjustment
자본집약도 Total Assets Per Capita
자본총계 Stockholders' Equity
자사주,금고주 Treasury Stock
자산 Assets
자산총계 Total Assets
작업시간 Working Hours
작업폐물 Scrap(Waste)
작업표준시간 Working Standard Hours
잔존가액 Residual Value
잔존가치 Salvage Value
잡비용 Miscellaneous Expense
잡수익 Miscellaneous Revenue
장기부채 Long Term Liability
장기채무 Long Term Debt
장기투자 Long Term Investment
장부가액 Book Value, Carrying Value
장비 Equipment
장애보험 Disability Insurance
재고가능원가 Inventoriable Cost
재고불능원가 Noninventoriable Cost
재고자산 Inventories
재고자산증가율 Growth Rate Of Inventories
재고자산회전율 Inventories Turnover
재고조사법 Physical Inventory
재공품 Work-In -Process
재료 Material
재료검수보고서 Receiving Report
재료관리비 Material Administrative Expense
재료비 Material Cost
재료비대매출액 Material Costs To Sales
재무비율 Financial Ratio
재무성증권 U.S Treasury Bills
재무적 자원 Financial Resource
재무정보 Financial Information
재무제표 Financial Statements
재무회계 Financial Accounting
재무회계기준심의위원회 Financial Accounting Standards Board
저가법 Lower Of Cost Or Market
저작권 Copyrights
전기 Posting
전기수정사항 Prior Period Adjustments
전력비 Electricity[Power Rates]
전부원가계산 Full Cost Accounting, Absorption Costing
전환사채 Convertible Bonds
전환우선주 Convertible Preferred Stock
전환특권 Conversion Privilege
접대비 Entertainment
정률법 Fixed-Rate Method
정미시간 Net Time
정산표 Work Sheet
정상원가 Normal Cost
정상원가계산 Normal Cost Accounting
정상적 표준원가 Normal Standard Cost
정액법 Straight Line Method
정확성 Accuracy
제조간접비 Factory Overhead Cost, Indirect Manufacturing Costs
제조간접원가 Factory Overhead Cost
제조경비 Manufaturing[Factory] Expenses
제조기업 Manufacturing Enterprise
제조원가 Manufaturing[Production] Cost
제조원가명세서 Statement Of The Cost Of Goods Manufactured
제조원가의3요소 Three Manufacturing Cost Elements
제조직접비 Direct Manufacturing Costs
제품보증비용 Warranty Expense
제품원가계산 Product Costing
조세공과 Taxes And Dues
조업도 Ratio Of Capaccity, Percentage Of Capacity
종업원 Employees
종합원가계산 Process Cost System
주기,주석 Notes, Footnotes
주당순이익 Earnings Per Share
주문서 Purchase Order
주산물 Main-Products
주식발행초과금 Additional Paid-In Capital, Paid-In Capital Excess Of Par Value
주식배당 Stock Dividends
주식분할 Stock Splits
주식의 발행 Issuance Of Stock
주요경영지표 Key Business Index
주주 Stock Holders
주주지분 Stockholders' Equity
준고정비 Semi-Fixed Cost
준변동비 Semi-Variable Cost
준비시간 Make-Ready Time
중단된 부분의 영업활동 Discontinued Operation
중요성 Materiality
증권거래위원회 Securities And Exchange Commission
증권시장 Securities Market
증분원가 Incremental Cost
지급일 Payment Day
지상, 가증권 배당 Scrip Dividends
지출 Expenditure
직접경비 Direct Overhead Costs
직접노무비 Direct Labor Costs
직접비 Direct Expense
직접상각법 Direct Write - Off Method
직접원가 Direct Cost
직접재료비 Direct Material Costs
직접제조경비 Direct Manufacturing Expenses
집합손익 Income Summary
차기이월이익 잉여금 Unappropriated Retained Earnings To Be Carried Over To The Subsequent Year
차변 Debit
차변과 대변 Debit And Credit
차변 잔액 Debit Balance
차액분석 Differential Analysis
차입금 대매출액 Total Borrowings And Bonds Payable To Sales
차입금의존도 Total Borrowings And Bonds Payable To Total Assets
차입금평균이자율 Interest Expenses To Total Borrowings
창업비 Organization Costs
창업비 상각 Amortization Of Organization Costs
채권자 Creditor
채무불이행 Default
처분으로 인한 손실 Loss From Disposal
처분이익 Gain On Disposal
천연자원 Natural Resources
청산 Liquidation
청산가치 Liquidation Value
체감상각법 Declining - Balance
총급여액 Gross Earnings
총원가 Total Cost
총자본투자효율 Gross Value Added To Total Assets Or Productivity Of Capital
총자본회전율 Total Assets Turnover
총자산 Total Assets
총자산경상이익율 Ordinary Income To Total Assets
총자산순이익율 Net Income To Total Assets
총자산증가율 Growth Rate Of Total Assets
총자산회전율 Total Assets Turnover
총평균법 Monthly Average Method
추가가공비 Additional Processing Costs
추적가능성 Traceability
추정보증부채 Estimated Warranty Liabilities
추정원가 Estimate Cost
추정의 변경 Change In Estimate
충당금설정법 Allowance Methods
취득가격 Acquisition Price
취득원가 Acquisition Cost
쿠폰본드 Coupon Bonds
탐사비 Exploration Cost
토지의개량 Land Improvement
퇴직급여 Retirement Allowance
퇴직급여충당금 Retiring Allowance Reserve, Allowance For Retirement
투자 Investment
투자수익 Revenue From Investment
투자수익율 Return On Investment: ROI
투자자 Investors
투자자산 Invested Assets, Investments
특근수당 Overtime Pay
특별상각 Special Amortization
특별손실 Extraordinary Losses
특별이익 Extraordinary Gains
특별항목 Extraordinary Items
특정기간 Specific Period
특정비율 Specified Rate
특정일 Specific Data
특허권 Patents
파트너쉽 Partnerships
판매관리비 Selling[Marketing] Administrative Expense
평가충당금 Valuation Allowance
평균법 Average Cost Method
평균현금흐름표 Average Cash Flow Statement
표시이자율 Stated Interest Rate
표준시간 Standard Time
표준원가 Standard Cost
표준원가계산 Standard Cost Accounting
프랜차이즈 Franchises
한계원가 Marginal Cost
할인발행 Issuance At A Discount
할증발행 Issuance At A Premium
허용가 Allowable Cost
현금과부족 Cash Over And Short
현금과예금 Cash & Deposits
현금등가물 Cash Equivalent
현금배당 Cash Dividends
현금비율 Cash Ratio
현금수취액과변금지불액 Cash Receipts And Payments
현금주의 Cash Basis
현금지출 Cash Disbursement
현금지출원가 Out-Of-Pocket Cost
현금통제 Cash Control
현금흐름 Cash Flow
현금흐름표 Statement Of Cash Flows
현재가 Current Cost
형평법 Equity Law
화폐단위 Monetary Unit
환율 Exchange Rate
환율의변동성 Volatility
활동성비율 Activity Ratios
활동성지표 Trends Of Ratios Activity
회계 Accounting
회계감사 Auditing
회계기간 Accounting Period
회계연도 Fiscal Year
회계원칙의변경 Change In Accounting Principle
회계의순환과정 Accounting Cycle
회사채 Bonds Payable
회수 Collection
회수율 Withdrawal Rate
회피가능원가 Avoidable Cost
효율 Efficiency
후입선출법 Last In First Out
휴가비 Vacation Benefit Expense
AFS Available For Sale Securities
BOM Bill Of Material
CIF Cost Insurance & Freight
CMC Calculated Material Cost
CR Cost Reduction
EBIT대매출액 Earnings Before Interest And Tax To Sales
EBITDA대매출액 Earnings Before Interest,Tax,Depreciation,And Amortization To Sales
FCA Full Cost Approach
FOB Free On Board
HTM Held To Maturity Securities
MACRS Modified Accelerated Cost Revovery System
MCI Material Cost Innovation
P,R,E Probable, Reasonably, Estimated
SFB Sinking Fune Bonds
SSD,LSD Small Stock Dividend, Large Stock Dividend
TMC Target Material Cost
TS Trading Securities
VE Value Engineering