* 찾고자 하는 용어를 입력해 주세요.
select * from dic where 1 and substring(english,1,1)='S' ORDER BY id ASC
가계정(假計定; suspense account)
가수금(假受金; suspense receipts)
가업상속(家業相續; succession to a family occupation)
가지급금(假支給金; suspense payment)
간이과세(簡易課稅; simplified taxation)
간이세율(簡易稅率; simplified tariff)
개별법(個別法; specific identification method)
개인적공급(個人的 供給; supply for personal purpose)
거래단계(去來段階; step of transaction)
거래명세서(去來明細書; specification on transaction)
결산확정일(決算確定日; settlement day)
결손금처리계산서(缺損金處理計算書; statement of disposition of deficit)
결손금통산(缺損金通算; sum total of the amount of deficit)
결손전보(缺損塡補; set-off losses)
공급장소(供給場所; supply place)
공제법(控除法; subtraction method)
교육비공제(敎育費控除; school expense deduction)
구분경리(區分經理; seperate accounting)
국세심사청구제도(國稅審査請求制度; system of national tax appeal)
권리의무확정주의(權利義務確定主義; settlement principle of claims and obligations)
권리주체(權利主體; subject of rights)
균등상각법(均等償却法; straight line method)
급료·임금(給料·賃金; salaries and wages)
기부금의 범위(寄附金의 範圍; scope of contribution)
기장세액공제(記帳稅額控除; subtraction of the registered tax amount)
기준내용연수(基準耐用年數; standard durable years)
낙찰(落札; successful bid)
납세담보(納稅擔保; security for tax payment)
납세의무의 승계(納稅義務의 承繼; succession of tax obligation)
농가부업적인 축산의 범위(農家副業的인 畜産의 範圍; scope of live- stock as by-job of farmhouse)
농어촌특별세(農漁村特別稅; special tax for rural development)
단기손해보험(短期損害保險; short-term insurance against loss)
단기재상속에 대한 세액공제(短期財相續에 대한 稅額控除; short-term inheritance exemptions)
단순가공식료품(單純加工食料品; simple processed foodstuffs)
단순경비율(單純經費率; simple expense rate)
단순정액세율(單純定額稅率; simple fixed tax rate)
담보(擔保; security)
대습상속(代襲相續; succession in stirps)
대용유가증권(代用有價證券; substitute securities)
대위변제(代位辨濟; subrogation)
동시조사(同時調査; simultaneous tax audit)
매입처별세금계산서합계표(買入處別稅金計算書合計表; sum table of tax invoices on place of purchase)
매출(賣出; sales)
매출권유비(賣出勸誘費; sales inducement expenses)
매출세(賣出稅; sales tax)
매출에누리(賣出에누리; sales allowance)
매출처별세금계산서합계표(賣出處別稅金計算書合計表; sum table of tax invoices on place of sales)
매출할인(賣出割引; sales discounts)
명의개서(名義改書; stock transfer)
미달납부세액 또는 미달세액(未達納付稅額 또는 未達稅額; shortage of tax payment)
반제품(半製品; semi-finished goods)
배분계산서(配分計算書; statement of distribution)
법인세확정신고서의 제출(法人稅確定申告書의 提出; submit of final corporation tax return)
법정적립금(法定積立金; statutory reserve)
별도적립금(別途積立金; special reserve fund)
보조원장(補助元帳; subsidiary ledger)
부가세(附加稅; surtax)
부속명세서(附屬明細書; supplementary schedules)
분리과세(分離課稅; separate taxation)
분철료(分鐵料; share given as mining rent)
사행행위(射倖行爲; speculative behavior)
세금계산서합계표(稅金計算書合計表; sum table of tax invoices)
세무조정계산서(稅務調整計算書; statement of tax adjustment)
소액심판(少額審判; small-sum civil suit)
수탁판매(受託販賣; sales on consignment)
시가표준액(時價標準額; statutory standard price of fair market value)
시효의 정지(時效의 停止; suspension of prescription)
신고납세제도(申告納稅制度; self-assessment system)
신주인수권(新株引受權; stock warrants)
실체법(實體法; substantive law)
압류(押留; seizure)
예약판매(豫約販賣; sale by subscription)
외부조정계산서(外部調整計算書; statement of external adjustment)
외화획득명세서(外貨獲得明細書; specification on acquired foreign currency)
용역(用役; services)
유가증권(有價證券; securities)
유족연금(遺族年金; survivor’s annuity)
이익잉여금처분계산서(利益剩餘金處分計算書; statements of appropriation of retained earnings)
인지(印紙; stamp)
인지붙임(印紙붙임; sticking of stamp)
인지세(印紙稅; stamp tax)
일람출급어음(一覽出給어음; sight bill)
일시퇴거자동거가족상황표(一時退去者同居家族狀況表; statement on ephemeral leaving of family living together)
입목(立木; standing timber)
잉여금(剩餘金; surplus)
잉여금처분(剩餘金處分; surplus appropriation)
자가공급(自家供給; self-rendering)
자기부과과세제도(自己賦課課稅制度; self-assessment system)
자력집행권(自力執行權; self-enforcement)
자본(資本; stockholders equity)
자회사(子會社; subsidiary)
작업폐물(作業廢物; scrap)
잔존가액(殘存價額; salvage value)
장기보유특별공제(長期保有特別控除; special deduction for long-term hold-ing)
장려금(奬勵金; subsidy)
재매매의 예약(再賣買의 豫約; subscription of repurchase)
재차증여(再次贈與; second donation)
재화의 공급(財貨의 供給; supply of goods)
저장품(貯藏品; supplies)
전가(轉嫁; shifting of tax burden)
전대리스(轉貸리스; sublease)
전표(傳票; slip)
정액법(定額法; straight line method)
제2차납세의무(第二次納稅義務; secondary tax liability)
제조원가명세서(製造原價明細書; statement of the costs of goods manufactured)
조세의 전가(租稅의 轉嫁; shifting and incidence of tax)
조세주체(租稅主體; subject of tax)
조정계산서(調整計算書; statement of adjustment)
종량세(從量稅; specific duties)
종속회사(從屬會社; subsidiary company)
주권(株券; share certificate)
주권상장법인(株券上場法人; stock-listed corporation)
주식매수선택권(株式買受選擇權; stock option)
주식명의개서(株式名義改書; stock transfer)
주식배당(株式配當; stock dividend)
주식분할(株式分割; stock split)
주식상장(株式上場; stocks listing)
주식청약금(株式請約金; subscription money for stock)
주식회사(株式會社; stock corporation)
주주(株主; shareholder)
주주총회(株主總會; shareholder’s meeting)
중대한 영향력(重大한 影響力; significant influence)
중소기업(中小企業; small or medium sized business)
증권(證券; security)
증권거래세(證券去來稅; security transaction tax)
지상권(地上權; superficies)
채권자대위권(債權者代位權; subrogation right of obligee)
출자지분(出資持分; shares)
퇴직급여(退職給與; severance payment)
투자신탁(證券投資信託; securities investment trust)
특별공제(特別控除; special deduction)
특별법인(特別法人; special corporation)
특별소비세(特別消費稅; special excise tax)
특별징수(特別徵收; special levy)
특별징수의무자(特別徵收義務者; special levy obligor)
특별회계(特別會計; special account)
판매비와관리비(販賣費와管理費; selling and administrative expenses)
표준공제(標準控除; standard deduction)
표준세율(標準稅率; standard tax rate)
하도급(下都給; subcontracting)
하치장(荷置場; shed)
합산과세(合算課稅; summing up taxation)
현금흐름표(現金흐름表; statement of cash flow)
화폐대용증권(貨幣代用證券; substitute security for money)
확정신고자진납부(確定申告自進納付; self-assessment by final tax return)
환가유예(換價猶豫; stay of realization)
후속사건(後續事件; subsequent events)
도시확산현상(; Sprawl)
셀링포인트(; Selling Point)
단독주택(; Single Family Residence)
담보부대출(; Secured Loan)
대출기관/채권관리기관(; Seller/Servicer)
후순위대출채권(; Subordinate Financing)
후순위채권(; Subordinate Notes)
특수목적회사(; SPC (Special Purpose Company)])
채권관리기관(; Servicer)
채권관리수수료(; Servicing Fee)
주택저당채권유통(2차)시장(; Secondary Mortgage Market)
예정/예정 유형(; Scheduled/Scheduled)
세이프가드(; Safeguard)
SCOR모형(; Statistical CAMELS Off-site Rating system)
민감도분석(; Sensitivity Analysis)
스트레스테스트(; Stress Test)
서브프라임모기지(; Subprime Mortgage)
감독분담금(; Supervisory Fees))
합성선물(; Synthetic Futures)
스위칭(; Switching)
스왑(; Swap)
지속가능발전과지속가능금융(; Sustainable Development, Sustainable Finance)
사베인옥슬리법(; Sarbanes-Oxley Act)
실무의견서(; Staffs Opinions)
주식매수선택권(; Stock Option)
특별자산펀드(; Special Asset Fund)
증권펀드(; Securities Fund)
특별계정(; Separate Account)
지급여력제도(; Solvency Margin)
증권저축(; Securities Savings)
적합성원칙(; Suitability))
신용거래대주(; Stock Loans on Margin Account)
시스템매매프로그램(; System Trading)
상임대리인(; Standing Agent)
단순주가평균(; Simple Stock Price Average)
대주(; Stock Loan)
보험대위(; Subrogation)
신탁보전금(; Subsidy for Trust Accounts Adjustment)
예수유가증권(; Securities in Custody)
자기매매(; Self-Account Transaction)
자기자본(; Stockholders Equity)
주식형증권투자신탁(; Stock Investment Trusts)
증권금융(; Securities Finance)
증권유통금융(; Securities Distribution Finance)
특별계정(; Separate Account)
특별유보금(; Special Reserve)
후순위사채, 후순위차입금(; Subordinated Debenture & Borrowing)
S&P500주가지수(; S&P 500 stock index)
조세주체(租稅主體; subject of tax)
조세주체란 법에 의해 납세자로 지정된 개인 혹은 법인을 말하며 보통 납세자 혹은 납세의무자라고도 한다. 대부분 국가 또는 지방자치단체에 속하는 자연인 또는 법인인데 외국인 또는 외국법인이 조세주체가 될 수도 있다.
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