경영, 경제, 회계용어 / 영문표기 총정리

<div class="other" id="daumWrap"><main id="daumContent"><div class="view_head"><h3 class="tit_view">경영, 경제, 회계용어 총정리                              </h3><div class="info_writer"><time class="txt_time">2009.06.12 12:55</time>   /</div><div class="ues_util">경영, 경제, 회계용어 총정리 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</div></div></main><div class="small" id="article"><a href="http://cafe.daum.net/transauction" target="nlink">http://cafe.daum.net/transauction</a> </div></div>