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°ú¿À³³±Ý(Φè¦Ò¡ÑÑ; overpayment)
°úÁ¡ÁÖÁÖ(Íûï¿ñ»ñ«; oligopolistic stockholders)
°üº¸(ίÜÃ; official gazette)
±ÕµîÇÒ(гÔõùÜ; on per capita rate)
±âŸ¼Òµæ(Ðìöâá¶Ôð; other income)
¸ÅÃâ¼¼¾×(Øãõóáªäþ; output tax)
¹Ì°á»ê°èÁ¤(ڱ̽ߩͪïÒ; open account)
¹ÌÁö±Þ±Ý°ú ¹ÌÁö±Þºñ¿ë(Ú±ò¨ÐåÑÑ°ú Ú±ò¨ÐåÞ¨éÄ; other accounts payable, accrued expense)
¹ýÀÎÀ¸·Î º¸´Â ´Üü(ÛöìÑÀ¸·Î º¸´Â Ó¥ô÷; organizations to be treated as corporations)
º¹½ÄºÎ±âÀǹ«ÀÚ(ÜÜãÒÝ­ÑÀëùÙâíº; obligor under double entry system)