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* 찾고자 하는 용어를 입력해 주세요. select * from dic where 1 and substring(english,1,1)='S' and cate='s'ORDER BY id ASC 가계정(假計定; suspense account) 가수금(假受金; suspense receipts) 가업상속(家業相續; succession to a family occupation) 가지급금(假支給金; suspense payment) 간이과세(簡易課稅; simplified taxation) 간이세율(簡易稅率; simplified tariff) 개별법(個別法; specific identification method) 개인적공급(個人的 供給; supply for personal purpose) 거래단계(去來段階; step of transaction) 거래명세서(去來明細書; specification on transaction) 결산확정일(決算確定日; settlement day) 결손금처리계산서(缺損金處理計算書; statement of disposition of deficit) 결손금통산(缺損金通算; sum total of the amount of deficit) 결손전보(缺損塡補; set-off losses) 공급장소(供給場所; supply place) 공제법(控除法; subtraction method) 교육비공제(敎育費控除; school expense deduction) 구분경리(區分經理; seperate accounting) 국세심사청구제도(國稅審査請求制度; system of national tax appeal) 권리의무확정주의(權利義務確定主義; settlement principle of claims and obligations) 권리주체(權利主體; subject of rights) 균등상각법(均等償却法; straight line method) 급료·임금(給料·賃金; salaries and wages) 기부금의 범위(寄附金의 範圍; scope of contribution) 기장세액공제(記帳稅額控除; subtraction of the registered tax amount) 기준내용연수(基準耐用年數; standard durable years) 낙찰(落札; successful bid) 납세담보(納稅擔保; security for tax payment) 납세의무의 승계(納稅義務의 承繼; succession of tax obligation) 농가부업적인 축산의 범위(農家副業的인 畜産의 範圍; scope of live- stock as by-job of farmhouse) 농어촌특별세(農漁村特別稅; special tax for rural development) 단기손해보험(短期損害保險; short-term insurance against loss) 단기재상속에 대한 세액공제(短期財相續에 대한 稅額控除; short-term inheritance exemptions) 단순가공식료품(單純加工食料品; simple processed foodstuffs) 단순경비율(單純經費率; simple expense rate) 단순정액세율(單純定額稅率; simple fixed tax rate) 담보(擔保; security) 대습상속(代襲相續; succession in stirps) 대용유가증권(代用有價證券; substitute securities) 대위변제(代位辨濟; subrogation) 동시조사(同時調査; simultaneous tax audit) 매입처별세금계산서합계표(買入處別稅金計算書合計表; sum table of tax invoices on place of purchase) 매출(賣出; sales) 매출권유비(賣出勸誘費; sales inducement expenses) 매출세(賣出稅; sales tax) 매출에누리(賣出에누리; sales allowance) 매출처별세금계산서합계표(賣出處別稅金計算書合計表; sum table of tax invoices on place of sales) 매출할인(賣出割引; sales discounts) 명의개서(名義改書; stock transfer) 미달납부세액 또는 미달세액(未達納付稅額 또는 未達稅額; shortage of tax payment) 반제품(半製品; semi-finished goods) 배분계산서(配分計算書; statement of distribution) 법인세확정신고서의 제출(法人稅確定申告書의 提出; submit of final corporation tax return) 법정적립금(法定積立金; statutory reserve) 별도적립금(別途積立金; special reserve fund) 보조원장(補助元帳; subsidiary ledger) 부가세(附加稅; surtax) 부속명세서(附屬明細書; supplementary schedules) 분리과세(分離課稅; separate taxation) 분철료(分鐵料; share given as mining rent) 사행행위(射倖行爲; speculative behavior) 세금계산서합계표(稅金計算書合計表; sum table of tax invoices) 세무조정계산서(稅務調整計算書; statement of tax adjustment) 소액심판(少額審判; small-sum civil suit) 수탁판매(受託販賣; sales on consignment) 시가표준액(時價標準額; statutory standard price of fair market value) 시효의 정지(時效의 停止; suspension of prescription) 신고납세제도(申告納稅制度; self-assessment system) 신주인수권(新株引受權; stock warrants) 실체법(實體法; substantive law) 압류(押留; seizure) 예약판매(豫約販賣; sale by subscription) 외부조정계산서(外部調整計算書; statement of external adjustment) 외화획득명세서(外貨獲得明細書; specification on acquired foreign currency) 용역(用役; services) 유가증권(有價證券; securities) 유족연금(遺族年金; survivor’s annuity) 이익잉여금처분계산서(利益剩餘金處分計算書; statements of appropriation of retained earnings) 인지(印紙; stamp) 인지붙임(印紙붙임; sticking of stamp) 인지세(印紙稅; stamp tax) 일람출급어음(一覽出給어음; sight bill) 일시퇴거자동거가족상황표(一時退去者同居家族狀況表; statement on ephemeral leaving of family living together) 입목(立木; standing timber) 잉여금(剩餘金; surplus) 잉여금처분(剩餘金處分; surplus appropriation) 자가공급(自家供給; self-rendering) 자기부과과세제도(自己賦課課稅制度; self-assessment system) 자력집행권(自力執行權; self-enforcement) 자본(資本; stockholders equity) 자회사(子會社; subsidiary) 작업폐물(作業廢物; scrap) 잔존가액(殘存價額; salvage value) 장기보유특별공제(長期保有特別控除; special deduction for long-term hold-ing) 장려금(奬勵金; subsidy) 재매매의 예약(再賣買의 豫約; subscription of repurchase) 재차증여(再次贈與; second donation) 재화의 공급(財貨의 供給; supply of goods) 저장품(貯藏品; supplies) 전가(轉嫁; shifting of tax burden) 전대리스(轉貸리스; sublease) 전표(傳票; slip) 정액법(定額法; straight line method) 제2차납세의무(第二次納稅義務; secondary tax liability) 제조원가명세서(製造原價明細書; statement of the costs of goods manufactured) 조세의 전가(租稅의 轉嫁; shifting and incidence of tax) 조세주체(租稅主體; subject of tax) 조정계산서(調整計算書; statement of adjustment) 종량세(從量稅; specific duties) 종속회사(從屬會社; subsidiary company) 주권(株券; share certificate) 주권상장법인(株券上場法人; stock-listed corporation) 주식매수선택권(株式買受選擇權; stock option) 주식명의개서(株式名義改書; stock transfer) 주식배당(株式配當; stock dividend) 주식분할(株式分割; stock split) 주식상장(株式上場; stocks listing) 주식청약금(株式請約金; subscription money for stock) 주식회사(株式會社; stock corporation) 주주(株主; shareholder) 주주총회(株主總會; shareholder’s meeting) 중대한 영향력(重大한 影響力; significant influence) 중소기업(中小企業; small or medium sized business) 증권(證券; security) 증권거래세(證券去來稅; security transaction tax) 지상권(地上權; superficies) 채권자대위권(債權者代位權; subrogation right of obligee) 출자지분(出資持分; shares) 퇴직급여(退職給與; severance payment) 투자신탁(證券投資信託; securities investment trust) 특별공제(特別控除; special deduction) 특별법인(特別法人; special corporation) 특별소비세(特別消費稅; special excise tax) 특별징수(特別徵收; special levy) 특별징수의무자(特別徵收義務者; special levy obligor) 특별회계(特別會計; special account) 판매비와관리비(販賣費와管理費; selling and administrative expenses) 표준공제(標準控除; standard deduction) 표준세율(標準稅率; standard tax rate) 하도급(下都給; subcontracting) 하치장(荷置場; shed) 합산과세(合算課稅; summing up taxation) 현금흐름표(現金흐름表; statement of cash flow) 화폐대용증권(貨幣代用證券; substitute security for money) 확정신고자진납부(確定申告自進納付; self-assessment by final tax return) 환가유예(換價猶豫; stay of realization) 후속사건(後續事件; subsequent events) 전가(轉嫁; shifting of tax burden) -조세의 전가 참조

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