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)
과세표준안분계산(課稅標準按分計算; apportionment of tax base)
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