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* 찾고자 하는 용어를 입력해 주세요. select * from dic where 1 and substring(english,1,1)='C' and cate='s'ORDER BY id ASC 감자(減資; capital reduction) 갑종근로소득(甲種勤勞所得; class A earned income) 강제집행(强制執行; compulsory execution) 강제환가(强制換價; compulsory conversion into money) 개발부담금(開發負擔金; charge for development) 거래징수(去來徵收; charging in transaction) 건설업(建設業; construction business) 건설중인자산(建設中인資産; construction in progress) 건설형 공사계약(建設型 工事契約; construction contract) 결산(決算; closing of accounts) 결산재무제표(決算財務諸表; closing financial statements) 결산조정(決算調整; closing adjustment) 결손금의 소급공제(缺損金의 遡及控除; carryback of deficit) 결손금의 이월공제(缺損金의 移越控除; carryover of deficit) 결합재무제표(結合財務諸表; combined financial statements) 경정청구권(更正請求權; claim of reassessment) 계속성(繼續性; consistency) 고발(告發; complaint) 고용계약(雇傭契約; contract of employment) 공동면허(共同免許; common license) 공사부담금(工事負擔金; customers donation) 공사완성기준(工事完成基準; completed job method) 공사원가(工事原價; construction cost) 공시송달(公示送達; conveyance by public announcement) 공유물(共有物; common property) 공인회계사(公認會計士; certified public accountant) 공인회계사법(公認會計士法; Certified Accountant Law) 공통매입세액(共通買入稅額; common input tax) 공통손금(共通損金; common loss) 공통손익(共通損益; common gain or loss) 공통익금(共通益金; common gain) 공통필요경비(共通必要經費; common necessary expense) 관세법(關稅法; customs law) 관세사(關稅士; customs house broker) 관세환급제도(關稅還給制度; customs refund system) 관습법(慣習法; common law) 관할세무서(管轄稅務署; competent tax office) 구상무역(求償貿易; compensation trade) 국민주택(國民住宅; citizens house) 국방헌금(國防獻金; contribution of national defense) 국세청장(國稅廳長; commissioner) 국제관습법(國際慣習法; customary international law) 권리능력(權利能力; capacity of enjoyment of rights) 권리증(權利證; certificate of title) 규문과세(糾問課稅; cross-examination taxation) 근속연수(勤續年數; continuous service year) 금전등록기(金錢登錄機; cash register) 기부금(寄附金; contribution) 기부채납(寄附採納; contributed acceptance) 기수시기(旣遂時期; consummated time) 기업결합(企業結合; combination of enterprise) 기업구조조정(企業構造調整; corporate restructuring) 기여분(寄與分; contribution part) 납기전징수(納期前徵收; collection before payment due date) 대변계정(貸邊計定; credit account) 도급(都給; contract) 도시계획세(都市計劃稅; city planning tax) 등록말소(登錄抹消; cancellation of registration) 매입세액안분계산(買入稅額按分計算; calculated division of input tax) 매출원가(賣出原價; cost of goods sold) 반입증명(搬入證明; certification of carrying in) 반출(搬出; carrying out) 법인세(法人稅; corporation tax) 법인세비용차감전계속사업손익(法人稅費用差減前繼續事業損益; continuing income and loss before income taxes) 보통징수(普通徵收; common levy) 부담부증여(負擔附贈與; conditional donation) 분류소득세(分類所得稅; classified income tax) 세관(稅關; customhouse) 세무사(稅務士; certified tax attorney) 세무사법(稅務士法; CTA law) 소비성서비스업(消費性서비스業; consumptive service business) 소비세(消費稅; consumption tax) 소유권보존(所有權保存; conservation of ownership) 소인(消印; cancellation stamp) 수표(手票; check) 신설합병(新設合倂; consolidation) 신용카드(信用카드; credit card) 실비변상적 성질의 급여(實費辨償的 性質의 給與; cost-compensatory pay) 압류재산의 환가(押留財産의 換價; conversion into cash of seized property) 연결재무제표(連結財務諸表; consolidated financial statements) 열람청구권(閱覽請求權; claim for inspection) 예술창작품(藝術創作品; creative work of art) 외국납부세액의 공제한도액(外國納付稅額의 控除限度額; creditable amount of foreign taxes) 외화매입증명서(外貨買入證明書; certificate of purchased foreign currency) 외화입금증명서(外貨入金證明書; certificate on receipt of foreign currency) 용선(傭船; chartering) 우발부채(偶發負債; contingent liability) 우발자산(偶發資産; contingent asset) 원가(原價; cost) 원가계산(原價計算; cost accounting) 원가법(原價法; cost methods) 원가차이(原價差異; cost variance) 원천징수불이행범(源泉徵收不履行犯; crime on nonfulfillment of with-holding tax) 위조(僞造; counterfeit) 위탁징수(委託徵收; consignment collection) 위탁판매(委託販賣; consignment sale) 유동자산(流動資産; current asset) 을종근로소득(乙種勤勞所得; class B earned income) 의제의무(擬制義務; constructive obligation) 이월징수(移越徵收; collection carried forward) 인정상여(認定賞與; constructive bonus) 자녀양육비공제(子女養育費控除; childcare expense deduction) 자본거래(資本去來; capital transaction) 자본금(資本金; capital stock) 자본적지출(資本的支出; capital expenditure) 자본조정(資本調整; capital adjustment) 자본준비금(資本準備金; capital reserve) 자산유동화전문회사(資産流動化專門會社; company specializing in liquidization) 장부비치기장불이행범(帳簿備置記帳不履行犯; criminal of nonperformance of bookkeeping and furnishing) 재해손실공제(災害損失控除; casualty loss credit) 재해손실세액공제(災害損失稅額控除; casualty loss tax credit) 저가법(低價法; cower of cost or market method) 저작권(著作權; copyright) 적송품(積送品; consigned goods) 전환사채(轉換社債; convertible bond) 전환주식(轉換株式; convertible stock) 정리채권(整理債權; consolidated bond) 제조원가(製造原價; costs of goods manufactured) 종합부동산세(綜合不動産稅; Comprehensive Real Estate Holding Tax) 종합상각(綜合償却; composite depreciation) 주식등변동상황명세서(株式등變動狀況明細書; circumstantial statement on a change of shares, etc.) 지목(地目; category of land) 지배(支配; control) 지배주주(支配株主; controlling stockholder) 지배회사(支配會社; controlling company) 지체상금(遲滯償金; compensation of deferment) 징수촉탁(徵收囑託; commission of a levy) 채권(債權; credit) 촉탁(囑託; commission, part-time employee) 출연(出捐; contribution) 탈세범(脫稅犯; criminal of tax evasion) 토지대장(土地臺帳; cadaster) 토지등양도소득에 대한 법인세(土地등讓渡所得에 대한 法人稅; corporation income tax on capital gains from the transfer of land etc.) 통화스왑계약(通貨스왑契約; currency swap contract) 포괄손익(包括損益; comprehensive income) 포합주식(抱合株式; combined stock) 피합병법인(被合倂法人; corporation amalgamated) 합계잔액시산표(合計殘額試算表; compound trial balance) 합병재무제표(合倂財務諸表; combined financial statements) 항고소송(抗告訴訟; complaint) 현금성자산(現金性資産; cashable assets) 현금영수증(現金領收證; cash receipt) 현금주의(現金主義; cash basis) 현행환율법(現行換率法; current rate method) 협정세율(協定稅率; conventional tariff) 호적(戶籍; census registration) 휴업(休業; closing) 양도소득세(讓渡所得稅; capital gain tax) 제조원가(製造原價; costs of goods manufactured) 제품의 제조에 필요한 원가를 말한다. 직접재료비·직접노무비·직접경비 및 제조간접비로 구성되어 있는 것이 통례이다.

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