* 찾고자 하는 용어를 입력해 주세요.
select * from dic where 1 and substring(english,1,1)='O' ORDER BY id ASC
감가상각부인액(減價償却否認額; over-depreciation)
감가상각한도초과액(減價償却限度超過額; over-depreciation)
개업일(開業日; open date for business)
공정가격(公定價格; official price)
과대평가(過大評價; overestimation)
과밀억제권역(過密抑制圈域; overpopulated constraint district)
과세객체(課稅客體; object of taxation)
과세대상(課稅對象; object of taxation)
과세물건(課稅物件; object of taxation)
과오납(過誤納; overpayment)
과오납금(過誤納金; overpayment)
과점주주(寡占株主; oligopolistic stockholders)
관보(官報; official gazette)
균등할(均等割; on per capita rate)
기타소득(其他所得; other income)
매출세액(賣出稅額; output tax)
미결산계정(未決算計定; open account)
미지급금과 미지급비용(未支給金과 未支給費用; other accounts payable, accrued expense)
법인으로 보는 단체(法人으로 보는 團體; organizations to be treated as corporations)
복식부기의무자(複式簿記義務者; obligor under double entry system)
사외유출(社外流出; outflow of income)
손실부담계약(損失負擔契約; onerous contracts)
수시부과(隨時賦課; occasional assessment)
수의계약(隨意契約; optional contract)
신고의무(申告義務; obligation to file return)
연체료·연체이자(延滯料·延滯利子; overdue charge·overdue interest)
영업비용(營業費用; operating expense)
영업손익(營業損益; operating gain and loss)
영업수익(營業收入; operating revenue)
영업이익(營業利益; operating gain)
영치(領置; official retention)
운용리스(運用리스; operating lease)
원시가공업(原始加工業; original processing business)
임원(任員; officer)
자료제출의무(資料提出義務; obligation to supply information)
자본의 원입(資本의 元入; original investment(on profit department))
제조간접비(製造間接費; overhead)
조례(條例; ordinance by local government)
조세객체(租稅客體; object of tax)
해외접대비(海外接待費; overseas entertainment expense)
자산관리자(; Originator)
운영리스크(; Operational Risk)
일회용비밀번호(; OTP : One-Time Password))
옵션(; Option)
역외펀드와역내펀드(; Off-shore Fund, On-shore Fund)
개방형펀드와폐쇄형펀드(; Open-end Fund, Closed-end Fund)
시간외대량매매(; Off-hours Block Trading)
가동률지수(; Operation Ratio Index)
미결제약정수량(; Open Interest)
사업비(; Operating Expenses)
역외외화부채(; Off-shore Liabilities in Foreign Currency)
운용리스(; Operating Leases)
장외거래(; Over-the-counter transaction)
지급준비금적립(; Outstanding Loss Reserves Retained)
지급준비금환입(; Outstanding Loss Reserves Released)
팩토링채권(; Outstanding Balance of Factoring)
해외증권(; Overseas Securities)
조세객체(租稅客體; object of tax)
조세객체란 조세부과의 목표가 되거나 과세의 원인이 되는 물건 및 사실 즉 조세의 납세의무가 발생하는 원인이 되는 재산 사실 행위 등으로서 ‘과세물건’이라고도 한다.
목록
