select * from dic where 1 and substring(english,1,1)='P' and cate='s'ORDER BY id ASC 가결산(假決算; provisional settlement of accounts)
가공이익(架空利益; profits on paper)
가등기(假登記; provisional registration)
가압류(假押留; provisional seizure)
가처분(假處分; provisional disposition)
감자차익(減資差益; profit from capital reduction)
개인연금저축(個人年金貯蓄; personal annuity savings)
경업금지의무(競業禁止義務; prohibition of competitive transaction)
계속기록법(繼續記錄法; perpetual inventory method)
계약자배당준비금(契約者配當準備金; policyholder dividend reserve fund)
고정사업장(固定事業場; permanent establishment)
공고(公告; public announcement)
공공단체(公共團體; public entity)
공공법인(公共法人; public corporation)
공공보조금(公共補助金; public subsidy)
공공요금(公共料金; public utility charges)
공공재(公共財; public goods)
공동시설세(共同施設稅; public facilities tax)
공매(公賣; public auction)
공사진행기준(工事進行基準; percentage-of-completion method)
공소(公訴; public prosecution)
공소시효(公訴時效; prosecution prescription)
공시(公示; public announcement)
공익성기부금(公益性寄附金; public contribution)
공채(公債; public debts, public bonds)
공포(公布; promulgation)
과료(過料; penalty)
과징금(課徵金; penalty)
교부송달(交付送達; personal service)
국세부과원칙(國稅賦課原則; principle to levy on national tax)
국세우선권(國稅優先權; priority of national taxes)
권리금(權利金; premium)
금반언의 원칙(禁反言의 原則; principle of estoppel)
기간(期間; period)
기간세(期間稅; period tax)
기간손익계산(期間損益計算; periodical accounting of profit and loss)
납세지(納稅地; place for tax payment)
납액조서(納額調書; payment description)
납액통지(納額通知; payment notice)
누진세율(累進稅率; progressive tax rate)
담보가등기(擔保假登記; provisional registration for security)
담보보전(擔保保全; perpetuation of security)
당사자소송(當事者訴訟; party suit)
대리납부(代理納付; payment by proxy)
대물변제(代物辨濟; payment in substitutes)
도선업(導船業; pilotage business)
도세, 시·군·구세, 특별시세, 광역시세(道稅, 市·郡·區稅, 特別市稅, 廣域市稅; provincial tax, city and county tax, ward tax, special city tax, great-sphere-city tax)
도정업(搗精業; pounding business)
동산(動産; personal property)
매수법(買受法; purchase method)
매수합병(買收合倂; purchase merger)
명목회사(名目會社; paper company)
무한책임사원(無限責任社員; partner with unlimited liability)
물가변동회계(物價變動會計; price-flexibility accounting)
물가지수(物價指數; price index)
물납(物納; payment in kind)
물적분할(物的分割; physical division)
미경과보험료(未經過保險料; prepaid premium)
미납세반출(未納稅搬出; pre-taxation transfer)
발기인(發起人; promoter)
배당가능이익(配當可能利益; profit available for dividend)
배당건설이자(配當建設利子; pre-operating dividends)
법인세의 기간배분(法人稅의 期間配分; period allocation of corporation tax)
보전압류(保全押留; preservative seizure)
보존등기(保存登記; preservative registration)
본세(本稅; principal tax)
부분품(部分品; part)
사업자단위 신고·납부(事業者單位 申告·納付; per-business unit tax return and payment)
사업장(事業場; place of business)
선급비용(先給費用; prepaid expense)
세법의 목적(稅法의 目的; purpose of tax law)
세법적용의 원칙(稅法適用의 原則; principle of tax law application)
소급과세금지(遡及課稅禁止; prohibition of retroactive taxation)
소유권이전(所有權移轉; passage of title)
속인주의(屬人主義; personal principle)
손익법(損益法; profit-and-loss method)
수익·비용대응의 원칙(收益·費用對應의 原則; principle of matching costs with revenues)
수익자부담금(收益者負擔金; payment by beneficiary)
시효(時效; prescription)
신의성실의 원칙(信義誠實의 原則; principle of good faith)
신탁의 이익(信託의 利益; profit from trust)
실사법(實査法; physical inventory method)
실지조사(實地調査; physical investigation)
실지조사결정(實地調査決定; physical investigation determination)
실질과세의 원칙(實質課稅의 原則; principle of substantial taxation)
압류금지재산(押留禁止財産; property not subject to seizure)
압류대상재산(押留對象財産; property subject to seizure)
액면주식(額面株式; par value stock)
양도소득과세표준예정신고(讓渡所得課稅標準豫定申告; preliminary re-turn on transfer gain of property)
양벌규정(兩罰規定; penalty against employer and employee)
연부연납(年賦延納; postponement of tax payment)
영구적 시설(永久的 施設; permanent establishment)
영구적 주소(永久的 住所; permanent domicile)
영구적차이(永久的差異; permanent difference)
영리법인(營利法人; profit corporation)
예규(例規; published rulings)
예납기간(豫納期間; period of prepayment)
예정신고(豫定申告; preliminary declaration)
완성도기준지급(完成度基準支給; payment based on construction completion)
외국법인의 국내사업장(外國法人의 國內事業場; permanent establishment of foreign corporation)
외주가공비(外注加工費; processing costs paid to subcontractor)
우선주(優先株; preferred stock)
우편송달(郵便送達; post delivery)
원천과세(源泉課稅; pay-as-you-earn)
위임장(委任狀; power of attorney)
유산분할(遺産分割; partition of bequest)
유한책임사원(有限責任社員; partner with limited liability)
유한회사(有限會社; private company)
유형자산(有形資産; property plant and equipment)
이월손익(移越損益; profit and loss carried forward)
이의신청기간(異議申請期間; period of formal objection)
이익(利益; profit)
인적공제(人的控除; personal exemption)
인적과세(人的課稅; personal taxation)
인적용역(人的用役; personal service)
일람출급(一覽出給; payable at sight)
임시수입부가세(臨時輸入附加稅; provisional import surtax)
작업진행률(作業進行率; percentage of completion)
재산목록(財産目錄; property list)
재산세(財産稅; property tax)
저축성보험차익(貯蓄性保險差益; profits from saving insurance)
전기오류수정손익(前期誤謬修正損益; prior period error corrections)
절차법(節次法; procedural law)
점유(占有; possession)
조건부압류금지재산(條件附押留禁止財産; property not subject to seizure with condition)
조세감면의 사후관리(租稅減免의 事後管理; post control of tax exemption)
조세범처벌절차법(租稅犯處罰節次法; procedure law of punishment on tax criminal)
조세법률주의(租稅法律主義; principle of no taxation without law)
조세부과원칙(租稅賦課原則; principle of taxation)
주식발행초과금(株式發行超過金; paid-in capital in excess of par value)
지급조서(支給調書; payment record)
지분통합법(持分統合法; pooling of interests method)
질권(質權; pledge)
징수순위(徵收順位; precedence rule on tax collection)
참가압류(參加押留; participation in attachment)
책임벌(責任罰; punishment on a position of trust)
초과누진세율(超過累進稅率; progressive tax rate)
초과압류금지(超過押留禁止; prohibition of excessive seizure)
추정상속인(推定相續人; presumptive heir)
추징세(追徵稅; penalty tax)
충당금(充當金; provisions)
충당부채(充當負債; provisions, estimated liabilities)
특수관계자(特殊關係者; person with a special relationship)
특허권(特許權; patent right)
특혜관세(特惠關稅; preferential duties)
판례(判例; precedent)
현재의무(現在義務; present obligation)
확정전보전압류(確定前保全押留; preservative seizure before determination)
회계연도독립의 원칙(會計年度獨立의 原則; principle of one-year budget)
작업진행률(作業進行率; percentage of completion)
당해 사업연도말까지 발생한 총공사비누계액
작업진행률＝ ---------------------------------------
총공사예정비
이 경우 총공사예정비란 계약당시 추정한 공사원가에 당해 사업연도말까지의 변동상황을 반영하여 합리적으로 추정한 공사원가를 말한다.
〔참조조문〕법칙 34 소령 48 5호 소칙 20 ③
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