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ÃÑ 147°Ç [¿ë¾î»çÀü¿¡¼­ S·Î ½ÃÀÛÇÏ´Â µ¥ÀÌÅ͸¦ ã¾Ò½À´Ï´Ù.]
°á»êÈ®Á¤ÀÏ(̽ߩü¬ïÒìí; settlement day)
°á¼Õ±Ý󸮰è»ê¼­(ÌÀáßÑÑô¥×âͪߩßö; statement of disposition of deficit)
°á¼Õ±ÝÅë»ê(ÌÀáßÑÑ÷×ß©; sum total of the amount of deficit)
°á¼ÕÀüº¸(ÌÀáßîóÜÍ; set-off losses)
°ø±ÞÀå¼Ò(ÍêÐåíÞá¶; supply place)
°øÁ¦¹ý(Íóð¶Ûö; subtraction method)
±³À°ºñ°øÁ¦(ÎçëÀÞ¨Íóð¶; school expense deduction)
±¸ºÐ°æ¸®(Ï¡ÝÂÌè×â; seperate accounting)
±¹¼¼½É»çû±¸Á¦µµ(ÏÐáªãûÞÛôëÏ´ð¤Óø; system of national tax appeal)
±Ç¸®Àǹ«È®Á¤ÁÖÀÇ(Ïí××ëùÙâü¬ïÒñ«ëù; settlement principle of claims and obligations)

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