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* 찾고자 하는 용어를 입력해 주세요. select * from dic where 1 and substring(english,1,1)='A' and cate='s'ORDER BY id ASC 가산금(加算金; additional charge) 가산법(加算法; addition method) 가산세(加算稅; additional tax) 가속상각(加速償却; accelerated depreciation) 가중처벌(加重處罰; additional penalty) 감가상각누계액(減價償却累計額; accumulated amount of depreciation) 감가상각범위액(減價償却範圍額; allowable limit for depreciation) 감사(監事; auditor) 감사(監査; audit) 감사테이프(監査테이프; audit tape) 감정가격(鑑定價格; appraised value) 감정기관(鑑定機關; appraisal organization) 감정평가수수료(鑑定評價手數料; appraisal and assessment fee) 경락(競落; auctioning) 경매(競賣; auction) 고소(告訴; accusation) 공급대가(供給對價; amount of supply) 공동사업(共同事業; a joint enterprise) 공증(公證; authentication) 과료(科料; a fine) 과세대장(課稅臺帳; account book for taxation) 과세처분의 취소(課稅處分의 取消; annulment of taxation) 과세표준안분계산(課稅標準按分計算; apportionment of tax base) 과소신고가산세(過少申告加算稅; additional tax on underreport of income) 구매확인서(購買承認書; approval of purchase) 국세징수의 예(國稅徵收의 例; applying correspondingly to national tax collection) 국세환급가산금(國稅還給加算金; additional dues on tax refund) 권리취득(權利取得; acquisition of right) 귀속(歸屬; attribution) 귀속주의(歸屬主義; attributable income principle) 금융소득종합과세(金融所得綜合課稅; aggregate taxation on financing income) 기부금영수증불성실발급가산세(寄附金領收證不誠實發給加算稅; additional tax on insincere issuance of receipts for contribution) 기업인수·합병등에관한회계처리준칙(企業引受·合倂등에관한會計處理準則; accounting standards for merger and acquisition) 기타포괄손익누계액(其他包括損益累計額; accumulated other comprehensive income) 납부불성실가산세(納付不誠實加算稅; additional tax on deficiencies) 납부세액(納付稅額; amount of tax payment) 납부세액·환급세액의 재계산(納付稅額·還給稅額의 再計算; adjustment of amount of tax payment and tax refund) 납세조합불납가산세(納稅租合不納加算稅; additional tax on nonpayment of tax association) 납세지변경신고(納稅地變更申告; amendment return of place for tax payment) 농어촌소득원개발사업(農漁村所得源開發事業; agriculture and fishery income development business) 농업소득(農業所得; agricultural income) 농업소득세(農業所得稅; agricultural income tax) 농업소득조사위원회(農業所得調査委員會; agricultural income investigation committee) 농지교환·분합(農地交換·分合; administrative give-and-take and division-and-junction of farmland) 누적효과(累積效果; accumulation effect) 대손충당금(貸損充當金; allowance for bad debts) 대행수출(代行輸出; agency export) 매도가능증권(賣渡可能證券; available-for-sale) 매입에누리(買入에누리; allowance on purchases) 매입채무(買入債務; account payables) 매출채권(賣出債權; account receivable) 미납부가산세(未納付加算稅; additional tax on nonpayment) 미등록가산세(未登錄加算稅; additional tax on non-registration) 미수수익(未受收益; accrued revenue) 미지급기부금(未支給寄附金; accrued contribution) 발생주의(發生主義; accrual basis) 보고불성실가산세(報告不誠實加算稅; additional tax on insincere report) 부과결정(賦課決定; assessment determination) 부과과세제도(賦課課稅制度; assessment system) 부과취소(賦課取消; annulment of assessment) 분기·반기재무제표준칙(分期·半期財務諸表準則; accounting standard for semi annual financial statement) 불복청구(不服請求; appeal) 사업연도의 변경신고(事業年度의 變更申告; alteration returns of business year) 사전과세(事前課稅; advance taxation) 사전약정(事前約定; advance agreement) 상속재산관리인(相續財産管理人; administrator of inherited property) 선급금(先給金; advanced payments) 선수금(先受金; advance from customers) 선일자수표(先日字手票; anticipated check) 소수공제자추가공제(少數控除者追加控除; additional deductions for minor deductor) 수권자본(授權資本; authorized capital) 수정세금계산서(修正稅金計算書; amended tax invoice) 수정신고(修正申告; amended tax return) 시용판매(試用販賣; approval sales) 신고·납부불성실가산세(申告·納付不誠實加算稅; additional tax on insincere self-assessment by tax payment) 심사청구(審査請求; appeal for review) 심판청구(審判請求; appeal to tax tribunal) 압축기장충당금(壓縮記帳充當金; advanced depreciation provision) 약정이자(約定利子; agreed interest) 업무무관자산(業務無關資産; asset irrelevant to business) 업무총괄장소(業務總括場所; all-inclusive place on business) 업종별회계처리준칙(業種別會計處理準則; accounting standard classified by types of business) 연결재무제표준칙(連結財務諸表準則; accounting standard for consolidated financial statements) 연금소득(年金所得; annuity income) 영세율과세표준신고불성실가산세(零稅率課稅標準申告不誠實加算稅; additional tax on insincere tax returns of zero-rate tax base) 영세율첨부서류(零稅率添附書類; annex on zero tax rate) 영수증수취명세서미제출가산세(領收證受取明細書未提出加算稅; additional tax on non-presentation of statement of reception of receipt) 영업권상각(營業權償却; amortization of goodwill) 외국인투자촉진법(外國人投資促進法; act of foreigner investment promotion) 외국항행사업(外國航行事業; air and deep sea foreign passenger transport) 외상매출금(外上賣出金; account receivable) 외형과세(外形課稅; assessment by estimation on the basis of size of business) 외화자산·부채(外貨資産·負債; assets and liabilities denominated in foreign currency) 원천징수납부불성실가산세(源泉徵收納付不誠實加算稅; additional tax insincere withholding tax payment) 위자료(慰藉料; alimony) 유가증권의 취득가액(有價證券의 取得價額; acquisition cost of security) 유권해석(有權解釋; authoritative interpretation) 유추해석(類推解釋; analogical interpretation) 응능부담의 원칙(應能負擔의 原則; ability to pay principle) 이익처분(利益處分; appropriation of earnings) 익명조합(匿名租合; anonymous association) 인용(認容; admission) 1세대1주택(一世帶一住宅; a house for a family) 입회조사(立會調査; attendance audit) 자금출처조사(資金出處調査; audit of sources of operation funds) 자동차세(自動車稅; automobiles tax) 자본잉여금(資本剩餘金; additional paid in capital) 자치단체조합(自治團體租合; association of self-governing body) 재정환율(裁定換率; arbitrage rate of exchange) 정관(定款; article of incorporation) 조정리스료(調整리스料; adjusted lease payment) 종가세(從價稅; ad valorem duty) 종합과세(綜合課稅; aggregate taxation) 종합소득세(綜合所得稅; aggregate income tax) 주류(酒類; alcholic liquors) 주민세의 가산세(住民稅의 加算稅; additional tax on a residence tax) 주식인수(株式引受; acceptance of stock) 징수권(徵收權; authority to collect) 청구(請求; appeal) 체납(滯納; arrear of taxes) 체비지(替費地; area of land secured by the authorities in recompense of development outlay) 추가공제(追加控除; additional exemption) 충당(充當; appropriation) 취득세(取得稅; acquisition tax) 탄력세율(彈力稅率; an elasticity tax rates) 퇴직급여충당금(退職給與充當金; appropriation for retirement) 합병평가차익(合倂評價差益; an appraisal profit from merger) 행정소송(行政訴訟; administrative litigation) 환급금의 충당(還給金의 充當; appropriation of refund) 회계공준(會計公準; accounting postulates) 회계기간(會計期間; accounting period) 회계기준(會計基準; accounting standards) 회계변경(會計變更; accounting change) 징수권(徵收權; authority to collect) 법규의 근거에 의하여 권한 있는 기관이 조세·수수료·과료·벌금 등을 받아들이는 것을 징수라고 하고 이미 확정된 조세채무의 이행을 납세자에게 요구하여 그 징수를 도모하는 권리를 징수권이라고 말한다.

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