* 찾고자 하는 용어를 입력해 주세요.
select * from dic where 1 and substring(english,1,1)='D' ORDER BY id ASC
가처분소득(可處分所得; disposable income)
각하(却下; dismissal)
간주(看做; deemed, regarded)
간주공급(看做供給＝擬制供給, 供給擬制; deemed supply)
간주임대료(看做賃貸料; deemed rent)
간주증여(看做贈與; deemed gift)
감가상각(減價償却; depreciation)
감가상각방법(減價償却方法; depreciation method)
감가상각시부인(減價償却是否認; depreciation adjustment)
감가상각의 의제(減價償却의 擬制; deemed depreciation)
감모상각(減耗償却; depletion)
개발비(開發費; development expenses)
결손금(缺損金; deficit)
결손처분(缺損處分; deficits disposal)
결정(決定; determination)
결정세액(決定稅額; determinated tax amount)
결정소득금액(決定所得金額; determinated taxable income)
공과금(公課金; duty)
공매보증금(公賣保證金; deposit for public auction)
공탁(供託; deposit)
과세표준신고기한(課稅標準申告期限; due date of tax base return)
국내원천소득(國內源泉所得; domestic source income)
국세체납처분(國稅滯納處分; disposition for failure in tax payment)
국세체납처분기관(國稅滯納處分機關; disposition system for failure in tax payment)
근거과세(根據課稅; documentary taxation)
금융재산상속공제(金融財産相續控除; deduction of financial hereditary property)
기증자(寄贈者; donor)
기한(期限; due date, time limit)
납기(納期; due date of payment)
납부기한(納付期限; due date for payment)
내국법인(內國法人; domestic corporation)
독촉(督促; demand)
독촉장(督促狀; demand note)
디자인권(디자인權; design right)
매각(賣却; disposal)
매입할인(買入割引; discounts on purchase)
면세물품(免稅物品; duty-free commodities)
면세점(免稅店; duty-free shop)
미지급배당금(未支給配當金; dividends payable)
반출의제(搬出擬制; deemed carrying out)
배당금 또는 분배금의 의제(配當金 또는 分配金의 擬制; deemed dividend)
배당금수익(配當金收益; dividend revenue)
배당소득(配當所得; dividend income)
배당소득지급시기의 의제(配當所得支給時期의 擬制; deemed payment time of dividend income)
배우자공제(配偶者控除; deduction for spouse)
보증금(保證金; deposit)
부도수표(不渡手票; dishonored check)
부도어음(不渡어음; dishonored bill)
분여세(分與稅; distribution fee)
분할(分割; division)
분할평가차익(分割評價差益; division evaluation marginal profits)
사인증여(死因贈與; donation due to death)
사채발행차금(社債發行差金; discount(premium) on bond)
상각자산(償却資産; depreciable assets)
서류의 송달(書類의 送達; delivery of document)
소득처분(所得處分; disposition of income)
손해배상금(損害賠償金; damages)
송달(送達; delivery)
신고기한(申告期限; due date of filing return)
연불매매(延拂賣買; deferred sales)
외국납부세액의 손금산입제도(外國納付稅額의 損金算入制度; deduction for foreign taxes)
위약금(違約金; damages for breach of contract)
의료비공제(醫療費控除; deduction of medical expense)
의제매입세액(擬制買入稅額; deemed input tax)
의제반출(擬制搬出; deemed carrying out)
의제배당(擬制配當; deemed dividend)
의제사업연도(擬制事業年度; deemed business year)
의제상속재산(擬制相續財産; deemed inherited property)
의제외국납부세액(擬制外國納付稅額; deemed foreign taxes)
이사(理事; director)
이연법인세(移延法人稅; deferred income tax)
이연법인세부채(移延法人稅負債; deferred tax liabilities)
이연법인세자산(移延法人稅資産; deferred tax asset)
이월공제(移越控除; deduction carried forward)
이익배당금(利益配當金; dividends)
이중과세(二重課稅; double taxation)
인도기준(引渡基準; delivery basis)
인정이자(認定利子; deemed interest)
일사부재리(一事不再理; double geopardy)
일용근로자(日傭勤勞者; day laborer)
임원상여(任員賞與; directors bonus)
임원퇴직금(任員退職金; directors retirement allowance)
임치(任置; deposit)
재량(裁量; discretion)
재량행위(裁量行爲; discretional act)
재산취득자금 등의 증여추정(財産取得資金 등의 贈與推定; deemed donation of assets acquisition funds)
재화의 간주공급(財貨의 看做供給; deemed supply of goods)
재화의 의제공급(財貨의 擬制供給; deemed supply of goods)
재활용폐자원 등에 대한 매입세액공제(再活用廢資源 등에 대한 買入稅額控除; deemed input tax deduction on recycling of scrapped materials etc.)
정률법(定率法; double declining balance method)
주소(住所; domicile)
주식할인발행차금(株式割引發行差金; discounts on stock issuance)
증여의제(贈與擬制; deemed donation)
증여재산(贈與財産; donated property)
지정상속분(指定相續分; designated portion of legacy)
직접상각(直接償却; direct depreciation)
직접세(直接稅; direct tax)
차변계정(借邊計定; debit account)
채무(債務; debt)
채무불이행(債務不履行; default on an obligation)
체납처분(滯納處分; disposition for arrears of taxes)
체납처분비(滯納處分費; disposition fee for arrears of taxes)
체납처분의 중지(滯納處分의 中止; discontinuance of disposition for arrears of taxes)
체선료(滯船料; demurrage)
추계결정(推計決定; determination by estimation)
출고간주(出庫看做; deemed delivery of goods from a warehouse)
투자차액(投資差額; differentials)
파산선고(破産宣告; declaration of bankruptcy)
피상속인(被相續人; decedent)
필요경비개산공제(必要經費槪算控除; deduction of estimated expenses)
하자보증금(瑕疵保證金; defective guaranty money)
하향판매거래(下向販賣去來; downstream sale)
해산명령(解散命令; dissolution order)
환가처분(換價處分; disposition of realizaion)
환지처분(換地處分; disposal of replotting)
희석주당이익(稀釋株當利益; diluted earnings per share )
다이렉트 메일광고(; DM)
부채금융(; Debt Financing)
할인현금수지분석법(; DCF-Discount Cash Flow Analysis)
가치하락(; Depreciation)
기한이익상실통지(; Demand Letter)
채무불이행(; Default)
채무불이행 통지(; Default Letter)
자기지급분(; Down Payment)
보증금(; Deposit)
부족금(; Deficiency)
부채(; Debt)
지급(상환)기일(; Due Date)
연체(; Delinquency)
연체비율(; Delinquency Ratio)
연체이자(; Delinquency Ratio)
인출기간(; Draw Period)
확정기여형퇴직연금(; DC : Defined Contribution)
확정급여형퇴직연금(; DB : Defined Benefit)
재해복구센터(; Disaster Recovery Center)
델타(; Delta)
파생상품(; Derivatives)
파생상품펀드(; Derivatives Fund)
전자공시시스템(; DART : Data Analysis, Retrieval and Transfer System)
휴면보험금(; Dormant Claims)
파생결합증권(; DLS : Derivatives Linked Securities)
일중매매거래(; Day Trading)
출자전환(; Debt-Equity Swap)
채무재조정(; Debt-Restructuring)
채권추심업무(; Debt Collection Activities)
동의철회권,전화수신거부권(; Do-Not-Call)
총부채상환비율(; DTI : Debt To Income ratio)
휴면예금(; Dormant Deposit)
개발신탁(; Development Money in Trust)
국내신용(; Domestic Credit)
내국수입유산스(; Domestic Import Usance Bills)
다우존스평균주가지수(; Dow-Jones Stock Price Average)
예치금(; Due from Banks)
외화수탁금(; Due to BOK in Foreign Currency)
요구불예금(; Demand Deposits)
원수보험금(; Direct Claims Paid)
원수보험료(; Direct Premiums Written)
원수손해율(; Direct Loss Ratio)
원화예수금(; Deposits in Won)
재할인율(; Discount Rate)
총부채상환비율(; DTI)
직접상각(直接償却; direct depreciation)
감가상각비의 기장방법의 일종으로서 감가상각액을 감가상각비계정 차변에 기입하고 감가액을 손익에 부과함과 더불어 동액을 자산계정의 대변에 기입하여 그 자산의 장부가액을 감가액만큼 매기 감소시키는 방법을 직접상각이라 한다.
목록
