business tax
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A tax cut to spur individual saving, consumer spending and business investment
is almost a certainty before year-end.
개인의 저축과 소비자의 지출, 기업 투자를 자극하기 위한 조세 인하가 금년이
끝나기 전에 거의 확실하게 이루어질 것이다.
Venture capital is an inherently risky business after all: that's way there is a tax break on offer.
벤처산업은 본질적으로 위험한 사업이기 때문에 세금감면 혜택이 있는 것이다 .
[百] 기업감세 (企業減稅) tax cut for business and enterprise
[百] 영업세 (營業稅) business tax
[회계 용어 2]
대차대조표 Balance Sheet
-
assets 자산
current assets 유동자산
quick assets 당좌자산
cash and bank deposit 현금과 예금
marketable securities 유가증권
trade receivables 매출채권
allowance for bad debts 대손충당금
short-term loans 단기대여금
deferred income tax debits 이연법인세차
inventories 재고자산
merchandise 상품
finished goods 제품
semi-finished goods 반제품
work in-process 재공품
raw materials 원재료
supplies 저장품
non-current assets 고정자산
investments 투자자산
long-term bank deposits 장기성예금
restricted cash and bank deposits 특정현금과 예금
investment securities 투자유가증권
long-term loans 장기대여금
long-term trade receivables 장기성매출채권
present value discount account 현재가치 할인차금
investment properties 투자부동산
guarantee deposit 보증금
tangible assets 유형자산
land 토지
buildings 건물
accumulated depreciation 감가상각누계액
machinery and equipment 기계장치
ships 선박
vehicles and transportation equipment 차량운반구
construction in-progress 건설중인 자산
intangible assets 무형자산
goodwill 영업권
intellectual proprietary rights 공업소유권
mining rights 광업권
fishing rights 어업권
land use rights 차지권
deferred charges 이연자산
organization costs 창업비
pre-operating costs 개업비
new stock issurance costs 신주발행비
debenture issurance costs 사채발행비
research and development costs 연구개발비
liabilities 부채
current liabilities 유동부채
trade payables 매입채무
short-term borrowings 단기 차입금
income taxes payable 미지급 법인세
devidends payable 미지급 배당금
current portion of long-term debts 유동성 장기부채
deferred income tax credits 이연법인세대
long-term liabilities 고정부채
debentures 사채
discount on debentures issued 사채발행차금
long-term borrowings 장기 차입금
long-term trade payable 장기성 매입채무
present value discount account 현재가치 할인차금
liability provisions XX 충당금
stock holders' equity 자본금
common stock 보통주 자본금
preferred stock 우선주 자본금
capital surplus 자본잉여금
capital reserves 자본준비금
paid-in capital in excess of par value 주식발행 초과금
gain on capital reduction 감자차익
assets revaluation reserve 재평가적립금
retained earnings 이익잉여금
legal reserve 이익준비금
reserve for business rationalization 기업합리화 적립금
reserve for financial structure improvement 재무구조개선적립금
reserve for.......... XX 적립금
unappropriated retained earnings carried over to subsequent year 차기이월 이익 잉여금
capital adjustment 자본조정
discounts on stock issurance 주식할인 발행차금
pre-operating dividends 배당건설이자
treasury stock 자기주식
consideration for conversion rights 전환권 대가
consideration for stock warrants 신주인수권 대가
unissued stock dividends 미교부주식 배당금
gain on valuation of investment in equity securities 투자주식평가이익
overseas operations translation credit 해외사업환산대
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accrued expenses 미지급비용
accrued income taxes 미지급법인세
accrued dividends 미지급배당금
accrued income 미수수익
acquisition cost 취득가액
advance from customers 선수금
advance payments 선급금
Allowance 대손충당금
capital stock 자본금
conversion right adjustment accounts 전환권 조정계정
convertible bonds 전환사채
doubtful accounts 매출채권
gross amounts 총액
in aggregate 일괄해서
investment assets 투자자산
liquidity 유동성배열법
memorandum accounts 비망계정
netted amounts 순액
prepaid expenses 선급비용
product warranties and guarantees 공사보증충당금
repairs and maintenance 수선,판매보증충당금
severance and retirement benefits 퇴직급여충당금
stock issurance costs 신주발행비
stockholder's equity 자본
structures 구축물
suspense payments 가지급금
suspense receipts 가수금
the face value 액면가액
treasury bonds 자기사채
unearned income 선수수익
withholdings 예수금
o 업종카테고리 o
Business Services 비즈니스 서비스
- Advertising & CI 광고&CI
- Auction 경매
- Brokerage, Intermediary Service 중개서비스
- Cargo & Storage 화물&창고
- Commercial Service 상업서비스
- Consulting 컨설팅
- Designing, Processing, Custom Made 디자인,가공,주문자생산
- Education & Training 교육&훈련
- Employment 고용
- Financial & Tax Services 금융&세금서비스
- Funeral & Interment 장례
- Guard and Emergency Service/ 경호&응급서비스/
- Labor Export 인력송출
- Legal and Public Notary Services 법률&공증서비스
- Match-Making, Friendship Making 중매&교제
- Packaging & Printing Service 포장&인쇄서비스
- Passport & Visa 여권&비자
- Pawn, Leasing 전당포&리스
- Repairing 수선,관리
- Retailing 소매
- Service Agent 서비스 에이전트
- Service Projects/ 서비스 프로젝트/
- Telecommunication & Postal Services 정보통신&우편서비스
- Therapies 물리치료
- Translation Services 번역서비스
- Undertaking Contracted Projects/ 건축 프로젝트/
- Wedding & Ceremony 결혼&예식
- Others 기타
- Exhibitions & Fairs 전시&박람회
- Economic Cooperation 경제협력
- Travel 여행
- Advertisement Agents 광고 에이전트
- Regional Trade Agents 무역 에이전트
- General Trade Agents 일반무역 에이전트
만약 주택소유자가 임대주택사업자로 등록하지 않은 경우 세금은 크게 늘어난다.
If a homeowner does not register as a rental housing business operator, the tax will increase significantly.
신속한 자금 공급을 위해 신용조사를 간소화했고 지난달부터는 사업자등록증명, 부가세과세표준증명원 등 세무 관련 서류를 고객이 직접 제출하지 않아도 된다.
Credit investigations have been simplified to quickly supply funds, and since last month, customers do not have to directly submit tax-related documents such as business registration certificates and VAT standard certificates.
세제 지원 역시 대내외 경기 불확실성이 높은 상황에서 한시적인 세제 지원을 보고 기업들이 적극적으로 투자를 진행할지는 불확실하다.
For the tax support, also, in a situation where uncertainties of overseas and domestic business conditions are high, it is uncertain whether companies would actively carry out investments in anticipation of the temporary tax support.
이 기간동안 연간 매출액이 일정금액 미만인 소규모 자영업자는 세무조사 착수가 유예된다.
During this period, small business owners with annual sales of less than a certain amount will be suspended from launching tax audits.
기업의 중대 사안인 만큼 창업주로써는 준비된 가업승계가 필요하지만, 세금 부담이 커 대부분 보유지분을 팔거나 사업을 축소하면서 진행하지 않는다.
As it is a major issue for companies, founders need to prepare for the succession of the family business, but most of them do not proceed with the succession process by selling their holdings or reducing their businesses because of the heavy tax burden.
이 과정에서 분리과세로 신고할 경우 세무서와 시군구청에 임대업을 모두 등록하면 필요경비율 10%와 기본공제 200만원 추가 혜택이 있다.
In the process, if you report it at both the rental business with the tax office and the city and county office as a separate tax, you will receive an additional 10% of the necessary expenses rate and 2 million won in basic deductions if you register.
가업상속공제제도의 이용 건수가 조금씩 증가하는 만큼 과세당국으로부터의 소명자료를 요구받거나 추징을 당하는 건수도 함께 높아지고 있습니다.
As the number of uses of the family business inheritance deduction system increases little by little, the number of requests for exoplanetary material or cases of additional charges from tax authorities is also increasing.
항목별 1분위의 비소비지출을 보면, 근로소득세, 사업소득세, 재산세 등 경상조세가 7만5900원으로 지난해 3분기보다 29.5% 증가했다.
In terms of non-consumption spending in the first quarter of each item, current taxes such as earned income tax, business income tax and property tax were KRW 75,900, up 29.5% from the third quarter of last year.
자산 1,000억원 이상 또는 공시대상 기업집단 소속인 외부감사 대상 공익법인은 일정 기간 감사인을 자유 선임한 후 한동안은 국세청장이 지정하는 감사인을 선임해야 한다.
A public corporation subject to external audits, which has assets of more than 100 billion won or belongs to a business group subject to disclosure, is required to appoint an auditor designated by the head of the National Tax Service for a while after freely appointing an auditor for a certain period of time.
문제는 세무당국이 당초 이런 혜택을 주면서 설명했던 '자영업자·소상공인이 겪고 있는 내수부진 등 경제적 어려움'이 사라졌고 '경제활력'을 되찾았는지 여부다.
The real concern should be over whether the "economic difficulties suffered by the self-employed and small business owners including sluggish domestic demand" that tax authorities initially spoke about as they handed out these benefits have disappeared and whether "economic vitality" has been restored.
강 회장은 "중견련이 올 한해 중소기업 사업전환 촉진법상 사업전환 절차 특례를 초기 중견기업까지 확대하고 안전시설, 환경보전시설 등과 관련한 중견기업의 투자세액공제율을 상향하는 등 80여개 성장 걸림돌을 개선한 것은 성과"라고 평가했다.
Chairman Kang evaluated, "It is an achievement that the Korea Federation of Midsize Businesses has improved 80 growth barriers this year by expanding special business conversion procedures to early mid-sized companies under the Business Transformation Promotion Act and raising the investment tax deduction rate of mid-sized companies related to safety facilities and environmental preservation facilities."
가업상속공제제도는 가업상속재산 이 외에 다른 재산이 가업상속인 부담 상속 세액의 1.5배를 초과 시 혜택을 받을 수 없다고 명시되어 있고, 사후관리는 무거운 멍에를 지게 합니다.
The family business inheritance deduction system stipulates that property other than family business inheritance cannot be benefited if it exceeds 1.5 times the inheritance tax burden of the family business heirs, and follow-up management carries a heavy yoke.
업무용 승용차의 운행기록부를 작성하지 않고 비용 처리로 세금을 감면받을 수 있는 한도가 올해부터 1500만원으로 늘어난다.
The limit for tax cuts through handling expenses without making a business car's operating record will increase to 15 million won from this year.
다만 법인이 업무 목적 외의 주택을 매각할 때는 일반적인 법인세에 10%를 추가해서 과세한다.
However, when a corporation sells a house without a business-related purpose it is taxed by adding 10% to the general corporate tax.
국세청은 지난해 8월 국민경제의 토대인 자영업자·소상공인이 세무검증 걱정 없이 생업에만 전념할 수 있도록 세무지원을 추진했다.
In August last year, the National Tax Service pushed for tax support to allow self-employed and small business owners, the foundation of the national economy, to concentrate on their livelihoods without worrying about tax verification.
법인카드로 물품·용역 구매예정금액을 선결제가 가능하도록 금융위원회에 유권해석을 의뢰하고, 소상공인으로부터 재화·용역 등을 선결제·선구매하는 경우 소득세, 법인세에 세액공제 1% 적용한다.
The Financial Services Commission shall be requested an authoritative interpretation of the estimated amount of goods and services can be purchased with a company credit card in advance, and a 1% tax deduction shall be applied to income tax and corporate tax when goods and services are purchased in advance from small business owners.
또 법인세 비용 차감전 계속사업손실이 97억원으로 법인세 비용 차감 전 계속사업손실이 자기자본의 50%를 밑도는 36.17%를 기록했기 때문이다.
In addition, it is because the continued business loss before deducting corporate tax costs was KRW 9.7 billion, which was 36.17%, below 50% of equity capital.
자금이 필요한 사회적경제 기업이나 단체는 우리은행 은평구청 지점에서 사전 상담을 받은 뒤 융자신청서, 사업계획서, 국세 완납 증명서 등의 서류를 은평구 사회적경제과에 접수하면 된다.
Social economy companies or organizations that need funds can receive prior consultation from the Woori Bank's branch at the Eunpyeong-gu Office and submit documents such as loan applications, business plans, and certificates of full national tax payment to the social economy department in Eunpyeong-gu.
하지만 결제일은 2019년1월2일로 소득세법상 양도가 발생하지 않아 C씨는 직전 사업연도 종료일 현재 대주주에 해당된다.
However, the payment date is January 2, 2019, and there is no transfer under the Income Tax Act, so Mr. C is a major shareholder as of the end of the previous business year.
구 관계자는 "상품권 사용 주민은 연말정산 때 30%의 소득공제 혜택을 받고, 제로페이 가맹점은 수수료가 없다"며 "강서사랑상품권이 관내 소상공인 매출 증대에 기여할 것"이라고 말했다.
A district official said, "Residents who use gift certificates will receive 30% income tax deductions during the year-end tax adjustment, and Zero Pay franchises will have no fees," adding, Gangseo Love Gift Certificates will contribute to the increase in sales of small business owners in the jurisdiction."
그간 인정이자 과세 등 세법상 불이익을 받았던 '업무무관 가지급금 제외대상'에 중소기업 근로자의 주택구입 및 전세자금 대여금이 제외된다.
On irrelevance to business provisional payment, small and medium-sized workers will be excluded from housing purchases and loans for jeonse funds, which have been disadvantaged by tax laws such as recognized interest and taxation.
명의신탁주식은 증여세, 양도세, 증권거래세, 간주취득세, 배당소득세 등의 세금 부담을 하고 있으며 최대주주가 50%의 주식을 보유하고 있어야 한다는 가업승계지원제도의 요건을 맞출 수 없기에 반드시 처리해야 합니다.
Title trust stocks are subject to taxes such as gift tax, transfer tax, securities transaction tax, acquisition tax, and dividend income tax, and it must be handled because the largest shareholder cannot meet the requirements of the family business succession support system that requires the largest shareholder to hold 50% of the shares.
그동안 소상공인·자영업자는 보증서를 발급받기 위해 신용보증신청서, 임차계약서와 함께 사업자등록증명, 국세납세증명서, 표준재무제표증명 등 총 8종의 국세청 과세자료를 준비해야 하는 부담이 컸다.
Until now, small business owners and self-employed people had to prepare a total of eight types of tax data from the National Tax Service, including business registration certificates, national tax payment certificates and standard financial statements, along with credit guarantee applications and lease contracts.
과거에는 '절세'에 절대적인 초점이 맞춰 있었다면, 최근에는 '납부재원 마련을 통한 원활한 가업승계'로 방향이 전환되고 있다.
In the past, if the absolute focus was on "tax reduction," the direction has recently been shifting to "smooth family business succession through the preparation of payment finances."
이는 올해부터 연 2,000만원 이하 임대소득에 대해 전면과세가 시행됨에 따라 집주인들이 등록기한인 지난 1월까지 소득세법상 국세청에 사업자 등록을 하면서 임대사업자 등록도 동시에 신청했기 때문인 것으로 풀이된다.
This is attributed to the fact that landlords applied for rental business registration at the same time while registering business with the National Tax Service under the Income Tax Act until January, the deadline for registration, as the full tax on rental income of less than KRW 20 million per year has been implemented since this year.
business office tax 사업소게
adjustment account: 수정계정
adjustment at term-end: 기말정리
adjustment data: 수정자료
adjustment entry: 정리기입, 수정분개
adjustment for taxable income: 세무조정, 신고조정
adjustment in setting accounts 결산조정
adjustment in settling accounts: 결산조정
adjustment of accounts: 장부정리
adjustment of business income: 기업이익의 조정
adjustment of capital: 자본수정
adjustment of tax accounting and financial accounting: 세무회계와 기업회계의 조정
adjustment tariff rate system 조정관세제도
adjustment to basis: 취득가액의 조정
adjustment to surplus: 잉여금 수정
adjustment: 수정, 수정사항, 정산
adjustments to taxable income: 과세소득의 조정
automobile acquisition tax: 자동차 취득세
automobile insurance: 자동차 보험
automobile renting business: 자동차 대여업
automobile tax: 자동차세
automobile tonnage tax: 자동차 중량세
business office tax: 사업소세
business profit tax: 영업 수익세
business purposes: 사업상 목적, 업무용(*It has long been established that mere tax
business tax: 영업세
change in accounting entity: 회계실체의 변경
change in accounting estimate: 회계추정의 변경(고정 자산의 내용연수 변경 등)
change in accounting method: 회계처리 방법의 변경
change in accounting period: 회계기간의 변경
change in accounting principles and practice: 회계의 절차 변경
change in character of business: 사업 성격의 변경
change in form of business: 사업 형태의 변경
change in reporting entity: 보고실체의 변경
change in tax rates: 세율 변경
change in the book value: 장부가액의 변경
change in the tax rate: 세율 변경
change in valuation method: 평가방법의 변경
change of depreciation method: 감가상각방법의 변경
change of intended usage: 용도변경
change of organization: 조직변경
checking account: 당좌예금구좌
checking audit: 조사(照査)
checking deposits: 당좌예금
checking inventories: 재고검사
checking of tax burden balance among taxpayers in same line of business: 권형 조사
classification of accounts: 계정과목분류
classification of balance sheet item: 대차대조표 항목의 분류
classification of land: 지목(地目)
classification of tax: 조세의 분류
classification of the business: 업종 분류
classification: 구분, 분류
entertainment and meal business: 유흥 음식업
entertainment and social expenses: 교제비
entertainment duty: 오락세(英)
entertainment expenses: 접대비
entertainment industry: 향락산업
entertainment tax: 유흥음식세
expenditure for business purpose: 업무상 지출
expenditure for mining property: 광업자산의 지출
expenditure on capital accounts: 자본계정지출
expenditure rate: 지출율
expenditure tax: 지출세
expenditure unaccounted for: 용도불명지출금
expenditure: 비용
expenditures of previous fiscal year: 과년도 지출
expenses arising from outside manufacturer: 외주가공비
expenses attributable to 1987: 87년에 해당하는 비용
expenses for continued projects: 계속비용
expenses for education and culture: 교육비
expenses incurred for having the user remove: 이전료
expenses incurred for living: 가사관련비
expenses incurred for opening of business: 개업비
expenses incurred for the fire: 화재에 의해 발생한 비용
expenses incurred for the transfer: 양도비용
expenses not related to business: 업무무관 경비
expenses of entering port: 입항비용
expenses paid in advance: 미경과비용
expenses paid or incurred: 지불되었거나 발생한 비용
expenses related to housekeeping: 가사 관련비용
expenses related to tax-exempt income: 면세소득 관련 경비
expenses unaccounted for: 용도불명비용
export ban: 수출금지
export bill: 수출어음
export by deferred account: 연불수출
export competition: 수출경쟁
export drive: 수출드라이브
export duty: 수출세
export exemption: 수출면세
export goods processing service business: 수출품 임가 공업
export licensing: 수출면허제도
export on deferred payment term: 연불수출
export permission: 수출면장
export promotion: 수출촉진
export subsidy: 수출보조금
export tax: 수출세
export to an overseas territory: 해외에 수출
export trade corporations: 수출회사
export volume: 수출물량
notification in writing: 문서에 의한 통지
notification of closing business: 폐업신고
notification of depreciation method: 상각방법의 보고
Notification of Ministry of Finance: 재무부 통첩
notification of opening business: 개업신고
notification of payment of refund: 환부금 지급 통지서
notification of postponement of tax payment: 납세유예통지
notification of proposed deficiency: 추징예상액 통지서
notification of tax audit: 세무조사통지
notification of the taxable year: 사업년도의 보고
notification: 최고, 계출, 통고
ordinary and necessary expenses: (손금인정을 위한) 통상적이고 필요한 경비
ordinary and necessary movable property for living: 생활에 통상 필요한 동산
ordinary B/S: 보통의 대차대조표
ordinary bank: 은행(보통)
ordinary charge: 통상의 비용
ordinary conveyance: 통상양도증서
ordinary corporations: 보통법인
ordinary course of business: 정상적인 영업과정
ordinary deposits: 보통예금
ordinary depreciation: 보통상각
ordinary expenditure: 경상비용
ordinary expenses: 경상비, 통상의 비용
ordinary general meeting: 통상총회
ordinary income and loss: 경상손익
ordinary income 경상소득
ordinary income: 일반소득, 경상소득(cf. capital gain)
ordinary interest rate: 통상의 이자율
ordinary profit and loss: 경상손익
ordinary shares: 보통주
ordinary tax 보통세
ordinary: 정규의
payment against document: 증서 교환 지급
payment at regular fixed times: 정기지불
payment at short date: 단기지불
payment book: 지불기입장
payment by beneficiary: 공사부담금, 수익자부담금
payment by cash: 현금지불
payment by installment: 분할지불
payment by proxy: (부가가치세) 대리납부
payment by result: 능률급
payment by rough estimate: 개산지불
payment for another: 대납
payment in advance: 선(先) 지불
payment in full: 완납
payment in installments: 분할납부
payment in kind: 현물지불
payment in lump sum: 일시지불
payment in part: 부분적 지불
payment in substitutes: 대물변제
payment in substitution: 대물변제
payment of tax 세금납부
payment of tax: 세금납부
payment on a combined basis: 총괄납부
payment on account: 외상지급
payment on delivery: 인도 즉시 지불
payment received on uncompleted contracts: 미성공사 선수금
payment record of interest. etc: 이자 등의 지급조서
payment record: 지급조서
payment regarded as dividends: 간주배당
payment report: 지급보고서
payment slip: 출금전표
payment terms: 지불조건
payments unrelated to business: 업무에 무관한 지출
place for filing returns: 신고장소
place for tax payment: 납세지
place in service: 사용에 공하다
place obstacles in the way of an examiner: (세무조사를) 방해하다
place of abode: 거소, 거주지
place of business, establishment: 사업장, 영업장
place of delivery: 인도장소
place of incorporation: 설립지
place of taxation: 과세지
place to file: 접수처, 신고장소
place to the debit of one's account: 차변에 기입하다
principal and interest: 원리금
principal books: 주요(장)부
principal office, main office: 주 사무소
principal owner: 주 소유자
principal payables of matured debentures: 미지불 채권원금
principal place of abode: 주된 거주지
principal place of business: 주 사업장
principal production order: 주제조지도서
principal products: 주제품
principal residence: 주 거주지
principal statements: 주요 재무제표
principal tax: 본세
principal-agent relationship: 본인 대리인 관계
principal: 피 대리인, 원본(元本↔이자)
real estate acquisition tax: 부동산 취득세
real estate and properties: 소유동산과 부동산
real estate bond: 부동산 담보사채
real estate broker: 부동산 중개인
real estate business: 부동산업
real estate held for sale: 판매용토지
real estate income 부동산소득
real estate income: 부동산 소득
real estate law: 부동산법
real estate loan receivable: 부동산 저당 장기대여금
real estate loans: 부동산 담보대부금
real estate tax 부동산보유세
real estate tax: 부동산세
real estate: 부동산
reduction in price: 가격인하
reduction in tax rates: 세율인하
reduction in the rate of tax: 세율경감
reduction of business: 사업규모의 축소
reduction of capital stock without any refund: 무상감자
reduction of capital stock: 감자
reduction of capital: 감자(減資)
reduction of expenditures: 경비절감
reduction of incidence: 부담경감
reduction of legal capital: 감자
reduction of operation: 조업단축
reduction of taxes: 감세
reduction on long-term debt: 장기부채의 감소
reserve for accidents: 사고준비금
reserve for additional equipment: 설비확장 준비금
reserve for amortization: 상각준비금
reserve for bad debts, bad debt allowances: 대손충당금
reserve for bad loan: 대손준비금
reserve for bonus: 상여충당금
reserve for building construction: 건물 신축적립금
reserve for business expansion: 사업 확장 적립금
reserve for casualty: 이상 위험 준비금
reserve for compensation for completed works: 완성공사 보상 충당금
reserve for compensation for default loss: 위약손실보상준비금
reserve for construction: 신축적립금
reserve for contingencies: 우발손실 준비금
reserve for corporation tax: 법인세 충당금
reserve for dead loan: 대손충당금
reserve for deferred income tax: 이연소득세 충당금
reserve for depletion: 손실준비금
reserve for depreciation of real estate: 부동산 감가상각 준비금
reserve for depreciation: 감가상각 충당금, 감가상각 적립금, 감모상각준비금
reserve for discount: 할인준비금
reserve for dividend equalization: 배당평균 적립금
reserve for dividends: 배당적립금
reserve for doubtful accounts: 대손충당금
reserve for doubtful debts: 대손충당금
reserve for drought: 갈수(渴水) 준비금
reserve for employee's retiring allowance: 종업원 퇴직급여 충당금
reserve for encumbrances: 지출부담준비금
reserve for expansion: 설비확장 준비금, 설비확장적립금, 설비확장유보금
reserve for fluctuation in exchange: 환율변동 충당금
reserve for fluctuations in investment securities: 유가증권 가격변동 충당금
reserve for fluctuations in prices of merchandise: 가격변동 충당금
reserve for guarantee for after-cost construction: 하자보수 충당금
reserve for insurance: 자기보험준비금
reserve for inter-company profit: 내부 대체이익 충당금
reserve for inventory fluctuation: 가격변동 준비금
reserve for investment loss: 투자손실준비금
reserve for losses from fluctuation of foreign exchange rate: 환율변동손실준비금
reserve for losses from guarantee of debts: 채무 보증 손실 충당금
reserve for losses: 차손전보 적립금
reserve for mine prospecting: 탐광준비금
reserve for overhead: 간접비 준비금
reserve for overseas investment loss: 해외투자 손실 준비금
reserve for pensions: 연금 충당금
reserve for possible loan losses: (대여금에 대한)대손충당금
reserve for price fluctuation: 가격변동준비금
reserve for renewals and replacements: 경신 및 대체준비금
reserve for repairs: 수선준비금, 수선충당금
reserve for retirement allowances: 퇴직급여충당금
reserve for retirement of preferred stock: 우선주 상환준비금
reserve for self-insurance: 자가보험적립금
reserve for sinking fund: 감채기금적립금
reserve for special repairs: 특별수선충당금
reserve for specific purpose: 특별목적 적립금
reserve for tax payment: 납세충당금
reserve for uncollectable account: 대손충당금
reserve for unremitted profit: 미달이익충당금
reserve for wear, tear, obsolescence, or inadequacy: 소모·파손·진부화 혹은 부적응
scope of assessment: 과세범위
scope of audit: 감사범위
scope of business: 사업의 범위
scope of donation: 기부금의 범위
scope of examination 조사범위
scope of relatives: 친족의 범위
scope of tax exemption: 비과세의 범위
scope of taxable income: 과세소득의 범위
shifting assets within the family: (가족 간의) 재산의 이전
shifting of business center: 영업센타의 이동
shifting of tax burden: 조세부담의 전가
shifting the burden of proof: 입증책임의 이전
succession duty or tax: 상속세
succession duty 부동산상속세
succession in stirps: 대습상속
succession of business: 영업의 승계
succession of liabilities: 채무의 승계
succession of national tax liability: 국세채무의 승계
succession of property: 유산상속
succession of tax liability: 납세의무의 승계
succession of tax obligation: 납세의무의 승계
succession: 승계
tax number, business number: 납세번호, 사업자 번호
tax registration certificate, business registration certificate: 사업자 등록증
transportation business: 운수업
transportation charge: 운임, 운송비
transportation companies: 운수회사
transportation company: 운송업자
transportation cost: 운송비
transportation equipment: 운송장비
transportation expenses: 운임, 운송비
transportation provided by employer: (회사의) 교통편의 제공
transportation tax: 통행세
transportation: 운수업
[표현정리]
1) 화폐 (통화량)
money (the money supply) = anything that is generally accepted in payments for goods and services or in the repayment of debts.
2) 인플레이션
inflation = a condition of a continually rising price level.
3) 물가수준
the aggregate price level = the average price of goods and services in an economy.
4) 물가상승률
the inflation rate = the rate of change of the price level, usually measured a percentage change per year.
5) 화폐이론
monetary theory = the theory that relates changes in the quantity of money to changes in economic activity and the price level.
6) 총생산
aggregate output = total production of goods and services
7) 실업률
the unemployment rate = the percentage of the available labor force unemployed.
8) 경기순환 (주기)
the business cycle = the upward and downward movement of aggregate output produced in the economy.
9) 경기침체
a recession = a period when aggregate output is declining, usually for two consecutive quarters or longer
10) 금리
interest rate = the cost of borrowing or the price paid for the rental of funds.
11) 예산적자 = the budget deficit
= the excess of government expenditures over tax revenues, a deficit that the government must finance by borrowing.
ex) In 1983, budget deficits peaked relative to the size of the economy, but have declined since then.
12) 은행 = bank
= a financial institution that accept deposits and make loans.
major functions of banks
ex) Banks provide a channel for linking those who want to save with those who want to invest.
ex) They play an important role in determining the quantity of money in the economy.
ex) They have been one source of the rap
product liability insurance 제조물 배상 책임 보험
business vehicle liability insurance 사업 차량 배상 책임 보험
employer liability insurance 고용주 배상 책임 보험
fidelity insurance 신용 보험 (고용주가 종업원으로부터 받는 손해에 대해 거는 보험)
crime 위법 행위
coverage 한도액수 보상 범위, 보장 범위, 위험 범위 / 보도, 취재 범위, 보험금
misappropriation 악용, 착복, 횡령
valorem 종가세
franchise 가맹점(세)
value added 부가
VAT (value added tax) 부가세
duties 관세
imposts 부과금
levies 압류
litigation 고소 제소 소송
subrogation 대위, 대위 변제/대위 청구, 대리, 대신,
waiver 권리 포기 (증서)
waive a claim/right/rule 청구/권리/규칙을 철회하다
umbrella 포괄하는 것
blanket 종합 총괄적인 포괄적인 전체적인 일괄적인 blanket bond 종합증권
carry (보험에) 가입하다 들다
산업 재해 보상과 고용주 배상 책임 보험 (Worker’s Compensation and Employer’s Liability Insurance).
상업 배상 책임 보험 (Commercial General Liability Insurance)
additional insured 추가 피보험자
long term liability 고정 부채
civil liability 민사 책임
종합 배상 책임 (umbrella liability)
개물림 배상책임 제외 (liability waivers for dog bits)
배상 책임 한도액수 (liability coverage)
기업포괄배상책임보험 (umbrella liability policy)
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