* 찾고자 하는 용어를 입력해 주세요.
select * from dic where 1 and substring(english,1,1)='B' ORDER BY id ASC
감사원(監査院; Board of Audit and Inspection)
감채기금(減債基金; bond sinking fund)
개체(改替; betterments and replacements)
거증책임(擧證責任; burden of proof)
계산서(計算書; bill, invoice)
공사채(公社債; bond and debenture)
교환계약(交換契約; barter contract)
구획정리사업(區劃整理事業; business of land readjustment)
국경세조정(國境稅調整; border tax adjustment)
국민주택건설용지(國民住宅建設用地; building plot for citizens house)
균형예산(均衡豫算; balanced budget)
기본공제(基本控除; basic deduction)
기장(記帳; book-keeping)
기준가격(基準價格; base price)
기준경비율(基準經費率; basic expense rate)
기초가액(基礎價額; basic price)
기초공제(基礎控除; basic exemption)
농가부업소득(農家副業所得; by-job income of farmhouse)
대손금(貸損金; bad debts)
대손세액공제(貸損稅額控除; bad debts tax credits)
대차대조표(貸借對照表; balance sheet)
도축세(屠畜稅; butchery tax)
동업자권형(同業者權衡; balanced scale of same-line businessman)
무상주(無償株; bonus stock)
보세가공업(保稅加工業; bonded processing business)
보세공장(保稅工場; bonded factory)
보세구역(保稅區域; bonded area)
보세임가공업(保稅賃加工業; bonded processing service business)
보세창고(保稅倉庫; bonded warehouse)
복식부기(複式簿記; bookkeeping by double entry)
부담금(負擔金; burden charge)
부동산매매업(不動産賣買業; buying and selling of real estate)
부산물(副産物; by-products)
사업소득(事業所得; business income)
사업연도(事業年度; business year)
사채(社債; bond)
사채발행비(社債發行費; bond issue costs)
손익분기점(損益分岐點; BEP(break-even point))
신주인수권부사채(新株引受權附社債; bond with stock warrants)
양도소득기본공제(讓渡所得基本控除; basic deduction on transfer income)
염가갱신선택권(廉價更新選擇權; bargain renewal option)
염가매수선택권(廉價買受選擇權; bargain purchase option)
옵션부사채(옵션附社債; Bond with option)
유증(遺贈; bequest)
응익부담의 원칙(應益負擔의 原則; benefit principle)
이사회(理事會; board of directors)
이익처분에 의한 상여(利益處分에 의한 賞與; bonus by appropriation of earnings)
입증책임(立證責任; burden of proof)
입찰(入札; bid)
장부가액(帳簿價額; book value)
장부소각·파기·은닉범(帳簿燒却·破棄·隱匿犯; book incineration·destruction·secretion criminal)
조세법의 기본원칙(租稅法의 基本原則; basic principle of tax law)
지점세(支店稅; branch tax)
차입금(借入金; borrowing)
환어음(換어음; bill of exchange)
바나나현상(; BANANA-Build Absolutely Nothing Anywhere Near Anybody)
베드타운(; Bed Town)
채무자(; Borrower)
위반(; Breach)
국제결제은행(; BIS : Bank for International Settlements)
은행위기(; Banking Crisis)
수익자총회(; Beneficiaries’ Meeting)
수요예측(; Book Building)
채권전문딜러(; Bond Authorized Dealer)
방카슈랑스(; Bancassurance)
영업연속성계획(; BCP : Business Continuity Planning)
BIS자기자본비율(; BIS Capital ratio)
시장리스크기준자기자본비율(; BIS Capital Ratio based on Market Risk)
국제수지(; Balance of Payment)
매입외환(; Bills Bought)
발행어음(; Bills Issued)
보유계약액(; Business in Force)
수익증권(; Beneficiary Certificate)
신탁계정차(; Borrowings from Trust Account)
실질주주(; Beneficial Owner)
어음매출(; Bills Resold)
은행계정(; Banking Account)
점포(증권사)(; Branch)
채권형 증권투자신탁(; Bond Investment Trust)
할인어음(; Bills Discounted)
보금자리론(; Bogeumjari-loan)
염가매수선택권(廉價買受選擇權; bargain purchase option)
염가매수선택권은 리스이용자의 선택에 따라 리스이용자가 당해 자산을 매수선택권 행사가능일 현재의 공정가치보다 현저하게 낮은 가격으로 매수할 수 있는 권리를 말한다. 〔참조조문〕기준서 19호 문단5
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