| 한글명 | 한자 | 영문명 | 영문약어 |
| 민간사업 | Private Undertaking | ||
| 민법 | Civil Code | ||
| 민법 | Civil Raw | ||
| 박탈가치 | Deprival Value | ||
| 반(송)품 | Goods Returned To Vendor | ||
| 반기 | Half-Yearly | ||
| 반기(의) | Semi-Annual | ||
| 반기보고서 | Semi-Annual Reports | ||
| 반기손익계산서 | Interim Income Statement | ||
| 반기재무제표 | Interim Financial Statements | ||
| 반기재무제표검토준칙 | Working Rules For Review Of Semiannual Financial Statements | ||
| 반기재무제표준칙 | Working Rules For Semiannual Financial Statements | ||
| 반능동 | Semi-Active | ||
| 반대계정 | Opposite Accounts | ||
| 반대기입 | Contra Entry | ||
| 반덤핑관세 | Anti-Dumping Duties | ||
| 반등하다 | Bounce Back | ||
| 반복감사 | Repeating Audit | ||
| 반복기 | Iterator | ||
| 반복자 | Iterator | ||
| 반올림오차 | Rounding Error | ||
| 반입 | Carrying In | ||
| 반입비 | Carrying-In Expenses | ||
| 반입신고 | 搬入申告 | Report Of Carrying In | |
| 반입증명 | 搬入證明 | Certification Of Carrying In | |
| 반제 | 返濟 | Refinance | |
| 반제품 | Goods Partly Processed | ||
| 반제품 | Half-Finished Goods (Parts) | ||
| 반제품 | Half-Stuff | ||
| 반제품 | Intermediate Goods | ||
| 반제품 | Part Finished Goods | ||
| 반제품 | Part Finished Product | ||
| 반제품 | Partially Finished Goods | ||
| 반제품 | Partly Finished Goods | ||
| 반제품 | 半製品 | Semi-Finished Goods | |
| 반제품 | Semi-Finished Products (Goods) | ||
| 반제품 | Semi-Manufactured Goods | ||
| 반제품매출액 | Sales-Semi-Finished Goods | ||
| 반제품매출원가 | Cost Of Semi-Finished Goods Sold | ||
| 반제품원장 | Par Finished Product Ledger | ||
| 반제품원장 | Partially Finished Goods Ledger | ||
| 반출 | 搬出 | Carrying Out | |
| 반출과세(소비세) | Taxation On Shipment | ||
| 반출의제 | 搬出擬制 | Deemed Carrying Out | |
| 반품 | Returned Goods | ||
| 반품 | Returned Goods Unsold | ||
| 반품 | Returned Merchandise | ||
| 반품율 | Rate Of Returned Goods Unsold | ||
| 반품율 | Ratio Of Returned Unsold Goods | ||
| 반품조정충당금 | Reserve For Returned Goods Unsold | ||
| 반품차손비 | Losses On Sales Returns | ||
| 반환 | Repayment | ||
| 반환문 | Return Statement | ||
| 반환유형 | Return Type | ||
| 반환청구소송(기납부세금) | Suit To Recover Tax | ||
| 반희석화증권 | Anti-Dilutive Securities | ||
| 반희석효과 | Anti-Dilution Effect | ||
| 받을계정 | Receivable Accounts | ||
| 받을어음 | Acceptance Receivable | ||
| 받을어음 | Bills Receivable (B/R) | ||
| 받을어음 | Notes And Bills Receivable | ||
| 받을어음 | Notes Receivable | ||
| 받을어음 | Notes Receivable-Trade | ||
| 받을어음 | Trade Notes Receivables | ||
| 받을어음 | bill receivable | ||
| 받을어음기입장 | Bill Receivable Book | ||
| 받을어음기입장 | Notes Receivable Book | ||
| 받을어음기입장 | Notes Receivable Register | ||
| 받을어음 및 외상매출금 | Notes And Accounts Receivable | ||
| 받을어음배서후 반제(背書後返濟) | Notes Receivable Endorsed Per Contra | ||
| 받을어음분개장 | Notes Receivable Journal | ||
| 발견기준 | Discovery Basis | ||
| 발기인 | Incorporator | ||
| 발기인 | 發起人 | Promoter | |
| 발기인주 | Promoter’s Stock | ||
| 발생 | Accrual | ||
| 발생 | Origination | ||
| 발생기준 | 發生基準 | Accrual Basis Of Accounting | |
| 발생기준법 | Accrual Basis Method | ||
| 발생된 | Accrued | ||
| 발생된 감가누계액 | Accrued Depreciation | ||
| 발생비용 | Accrual Expense | ||
| 발생비용 | Incurred Expenses | ||
| 발생손해액 | Incurred Losses | ||
| 발생순서의기록 | Chronological Record | ||
| 발생주의 | 發生主義 | Accrual Basis | |
| 발생주의 | Accrued Basis | ||
| 발생주의(방법) | Accrual Method | ||
| 발생주의원칙 | Accrual Principle | ||
| 발생주의회계 | Accrual Accounting | ||
| 발생주의회계 | Accrual Basis Accounting | ||
| 발생주의회계원칙 | Accrual Accounting Principle | ||
| 발생하다 | Accrue | ||
| 발생한 이자 | Interest Incurred | ||
| 발송부 | Shipping Department | ||
| 발송비 | Shipping Expense | ||
| 발송운임 | Freight-Out (Outward) | ||
| 발전초기단계산업 | Infant Industries | ||
| 발췌감사 | Test Audit | ||
| 발행가격 | Issue Price (Value) | ||
| 발행가격 | Issue Value | ||
| 발행공고일(채권) | Announcement Day | ||
| 발행된 자본금 | Capital Stock Issued | ||
| 발행된 자본금 | Issued Share Capital | ||
| 발행된 주식 | Issued Shares | ||
| 발행된 주식 | Issued Stock | ||
| 발행된 주식자본금 | Issue Capital (Stock) | ||
| 발행법인 | Issuing Corporation | ||
| 발행세 | Issue Tax | ||
| 발행어음 | Bills Issued | ||
| 발행어음 | Notes Payable | ||
| 발행자본금 | Capital Stock Outstanding | ||
| 발행잔액(주식) | Outstanding Issue | ||
| 발행주식수 | Number Of Shares (Stock) Issued | ||
| 발행지분설(이론) | Issue Equity Theory | ||
| 발행하다 | Issue | ||
| 방계회사 | Offshoot | ||
| 방화비 | Fire Protection Expense | ||
| 방화비계정 | Fire Protection Expense A/C | ||
| 배경 | Background | ||
| 배달비 | Delivery Expense | ||
| 배달시 현금회수판매 | Collection Delivery Sales | ||
| 배달주기 | Delivery Cycle Time | ||
| 배달현금판매 | Cash On Delivery Sales | ||
| 배당 | 配當 | Dividend | |
| 배당가능소득 | Distributable Income | ||
| 배당가능이익 | Income Available For Dividends | ||
| 배당가능이익 | Profit Available For Dividend | ||
| 배당가능잉여금 | Appropriatable Retained Earning | ||
| 배당가능잉여금 | Surplus Available For Dividends 22 | ||
| 배당가능한도액 | Amount Available For Dividends | ||
| 배당거치주 | 배당 据置株 | Deferred Stock (Share) | |
| 배당건설이자 | 配當建設利子 | Pre-Operating Dividends | |
| 배당계정 | Dividend Account | ||
| 배당공제 | Dividends Credit | ||
| 배당금 또는 분배금의 의제 | 配當金 또는 分配金의 擬制 | Deemed Dividend | |
| 배당금비용 | Policyholder Dividends | ||
| 배당금수익 | 配當金收益 | Dividend Revenue | |
| 배당금수익 | Dividends Income | ||
| 배당락 | 配當落 | Exdividend | |
| 배당락 | Ex-Dividend | ||
| 배당률 | Dividend Rate | ||
| 배당률 | Payout Ratio | ||
| 배당률 | Rate Of Dividend | ||
| 배당보험 | Participating Insurance | ||
| 배당부 | 配當附 | Cum Dividend | |
| 배당선언일 | Declaration Date | ||
| 배당성향 | Dividend Propensity | ||
| 배당세액공제 | 配當 稅額 控除 | Tax Credit For Dividend | |
| 배당소득 | 配當 所得 | Dividend Income | |
| 배당소득공제 | Deduction | ||
| 배당소득공제 | Deduction For Dividend | ||
| 배당소득공제 | Dividend Income Deduction | ||
| 배당소득공제 | Dividends Received Deduction | ||
| 배당소득공제법 | Dividend-Paid Deduction Method | ||
| 배당소득의 귀속자 | Beneficiary Of Dividend Income | ||
| 배당소득지급시기의 의제 | 配當 所得 支給 時期의 擬制 | Deemed Payment Time Of Dividend Income | |
| 배당수익률 | Dividend Yield Ratio | ||
| 배당수입 | Receipt Of Dividends | ||
| 배당우선주 | Dividend Preferred Stock | ||
| 배당의제 | 配當 擬制 | Bogus Dividends | |
| 배당의제 | 配當 擬制 | Unearned Dividend | |
| 배당의평준화 | Equalizing Dividend | ||
| 배당이익 | Income Gain | ||
| 배당적립금 | Reserve For Dividends | ||
| 배당정책 | Dividend Policy | ||
| 배당주 | Dividends Stock | ||
| 배당준비금 | Dividend Reserve | ||
| 배당지급률 | Dividend Payout (Ratio) | ||
| 배당지불증서 | Dividend Warrant | ||
| 배당참여 | Participating Dividend | ||
| 배당평균적립금 | Dividend Equalization Fund | ||
| 배당평균적립금 | Dividend Equalization Reserve | ||
| 배당평균적립금 | Reserve For Dividend Equalization | ||
| 배당평균적립금 | Reserve(S) For Equalizing Dividends | ||
| 배당평균적립금 | Retained Earnings For Equalizing Dividends | ||
| 배부 | Absorption | ||
| 배부 | Apportionment | ||
| 배부(분) | Allocation | ||
| 배부계정 | Absorption Account | ||
| 배부기준 | Allocation (Application) Base | ||
| 배부기준 | Distribution Basis | ||
| 배부된 | Applied | ||
| 배부된 간접비 | Absorbed Burden | ||
| 배부된 공장간접비 | Apportioned Factory Overhead Expense | ||
| 배부된 원가 | Applied Cost | ||
| 배부부족액 | Under-Absorbed Balances | ||
| 배부부족원가 | Under-Absorbed Costs | ||
| 배부비용 | Distributive Cost | ||
| 배부세 | Apportioned Tax | ||
| 배부원가 | Absorbed Cost | ||
| 배부율 | Distribution Ratio | ||
| 배부제조간접비 | Applied Overhead | ||
| 배부초과간접비 | Over-Absorbed Overheads | ||
| 배부초과간접비액 | Over-Absorbed Overhead Or Overhead Cost | ||
| 배부초과원가 | Over-Absorbed Costs | ||
| 배부초과임금 | Over-Absorbed Labor Cost | ||
| 배부초과잔액 | Over-Absorbed Balances | ||
| 배부초과재료비 | Over-Absorbed Material Cost | ||
| 배부하다 | Absorb | ||
| 배부하다 | Apportion | ||
| 배분 | Distribution | ||
| 배분(양도)하다 | Assign | ||
| 배분계산서 | 配分 計算書 | Statement Of Distribution | |
| 배분율 | Distribution Rate | ||
| 배서 | Backing | ||
| 배서 | Endorsement | ||
| 배서 | Indorsement | ||
| 배서금지어음 | Non-Negotiable Endorsement | ||
| 배서양도하다 | Endorse Over | ||
| 배서어음 | 背書 어음 | Endorsed Note (Bill) | |
| 배서어음 | 背書 어음 | Indorsed Note (Bill) | |
| 배서어음 | Note Endorsed | ||
| 배서어음 | 背書 어음 | Notes And Bills Endorsed | |
| 배서어음수취계정 | Endorsed Note Receivable Account | ||
| 배서어음양도 | Transfer Of Endorsed Note | ||
| 배서에 의해 지불 또는 할인된 어음 | Notes Thus Discounted Or Transferred By Endorsement | ||
| 배서의무 | Contingent Liability On Bill Endorsed | ||
| 배서의무계정 | Endorsed Note Payable Account | ||
| 배서인 | Endorser | ||
| 배서정지(어음) | Prohibition Of Indorsement | ||
| 배서하다 | Back | ||
| 배서하다 | Endorse | ||
| 배석국세심판관 | Associate Tax Judge | ||
| 배심제도 | Jury System | ||
| 배열 | Arrangement | ||
| 배열 | Array | ||
| 배우자공제 | 配偶者控除 | Deduction For Spouse | |
| 배우자공제 | Spouse Allowance (Deduction, Exemption) | ||
| 배우자 등에 대한 양도시의 증여추정 | 配偶者 등에 대한 讓渡시의 贈與推定 | Transfer Act Of Spouse, Etc. | |
| 배우자상속공제 | 配偶者相續控除 | Inheritance Deductions For Spouse | |
| 백분율대차대조표 | Common-Size Balance Sheet | ||
| 백분율법 | Percentage Method | ||
| 백분율손익계산서 | Common-Size Income Statement | ||
| 백분율재무제표 | Common-Size Financial Statements | ||
| 백워데이션 | Backwardation | ||
| 백지배서 | Blank Endorsement | ||
| 백지수표 | Blank Check | ||
| 백지식이서 | Endorsement In Blank | ||
| 백지인수 | Blank Acceptance | ||
| 벌과금 | Penalty And Fine | ||
| 벌금 | Penalty | ||
| 벌금의 부과 | Imposition Of Penalty | ||
| 벌채비 | Lumbering Expenses | ||
| 범위 | Range | ||
| 범위검증 | Range Check | ||
| 범위내 대출 | Loans Of Extent | ||
| 범위문단 | Scope Section (Paragraph) | ||
| 범주에 해당하다 | Fall Under(Within) | ||
| 범주형 자료 | Categorical Data | ||
| 범칙금 | Penalties For Violations | ||
| 법규 | Code | ||
| 법규명령 | 法規命令 | Legal Order | |
| 법규재량 | Controlled Discretion | ||
| 법령 | Statute | ||
| 법령상의 충당금 | Reserve Under The Laws And Ordinances | ||
| 법률·회계수수료 | Legal And Accounting Fees | ||
| 법률고문 | Legal Advisor | ||
| 법률상담 | Legal Aid Service | ||
| 법률자문비 | Fee For Legal Advice | ||
| 법무부 | Ministry Of Justice | ||
| 법무서비스업 | 法務서비스業 | Legal Activities | |
| 법원결정 | Judical Decision | ||
| 법인 | Firm | ||
| 법인 | Incorporation | ||
| 법인 | Judicial Person | ||
| 법인 | 法人 | Legal Person | |
| 법인(소득)세 | Corporate Income Tax | ||
| 법인격없는 단체 | Organization Without Juridical Personality | ||
| 법인격없는 단체 | Unincorporated Body | ||
| 법인격없는 사단 또는 재단 | Association Or Foundation Without Juridical Personality | ||
| 법인격없는 사단 또는 재단 | Non-Corporate Associations And Foundations | ||
| 법인권 | Corporate Right | ||
| 법인기업 | Business Corporation | ||
| 법인사무처리규정 | 法人事務處理規程 | Instructions Defining Conduct Of Corpor-Ation Business | |
| 법인설립 | Establishment Of Corporation | ||
| 법인설립신고 | 法人設立申告 | Report Of Incorporation | |
| 법인세 | Corporate Income Tax | ||
| 법인세 | 法人稅 | Corporation Tax | |
| 법인세 | Income Tax (Expenses) | ||
| 법인세 | Profit Tax | ||
| 법인세가지급금 | Suspense Payment Of Corporation Tax | ||
| 법인세계획 | Planning Income Taxes | ||
| 법인세공제 | Corporation Tax Credit | ||
| 법인세공제 | Credit Against Corporation Tax | ||
| 법인세기간내 배분 | Intra-Period Tax Allocation | ||
| 법인세기간배분 | 法人稅의 期間配分 | Period Allocation Of Corporation Tax | |
| 법인세등 | Taxes On Income | ||
| 법인세등추납액 | Additional Income Taxes For Prior Periods | ||
| 법인세등환급액 | Refund Of Prior Year’s Income Taxes | ||
| 법인세법 | Corporate Income Tax Law | ||
| 법인세법기본통칙 | Basic Guidelines Of The Corporate Income Tax Law | ||
| 법인세비용 | Income Tax Expense | ||
| 법인세비용차감전계속사업손익 | 法人稅費用差減前繼續事業損益 | Continuing Income And Loss Before Income Taxes | |
| 법인세비용차감전순손익 | Income (Loss) Before Income Tax Expense | ||
| 법인세비용차감전순손익 | 法人稅費用差減前純損益 | Income And Loss Before Income Taxes | |
| 법인세비용차감전순이익 | Income Before Income Taxes | ||
| 법인세삭감 | Reduction For Corporate Income Taxes | ||
| 법인세신고서 | Corporate Tax Return | ||
| 법인세이연 | Corporation Tax Deferral | ||
| 법인세차감전이익 | Income Before Income Taxes | ||
| 법인세추징금 | Corporation Tax Paid In Addition | ||
| 법인세충당금 | Reserve For Corporation Tax | ||
| 법인세확정신고서제출 | 法人稅確定申告書의 提出 | Submit Of Final Corpor-Ation Tax Return | |
| 법인세환급액 | Income Tax Refunds | ||
| 법인실재설 | 法人實在說 | Real Entity Theory | |
| 법인실재설 | Real Entity Theory Of Corporation | ||
| 법인실재설 | Real Existence Theory | ||
| 법인으로보는단체 | 法人으로 보는 團體 | Organizations To Be Treated As Corpo-Rations | |
| 법인의제설 | Fictional Theory | ||
| 법인의제설 | Fictional Theory Of Corporation | ||
| 법인의제설 | Integrationist View On Legal Person | ||
| 법인이득세 | Corporation Profit Tax | ||
| 법인전환 | 法人轉換 | Incorporation Of Going Business | |
| 법인주민세 | Corporate Inhabitant Tax | ||
| 법인총소득 | Gross Income Of Corporation | ||
| 법적 | Statutory | ||
| 법적실체 | Legal Entity | ||
| 법적절차 | Judical Process | ||
| 법적책임 | Legal Liability | ||
| 법전화 | Codification | ||
| 법정감가상각 | Statutory Depreciation | ||
| 법정감사 | Statutory Audit | ||
| 법정과실 | 法定果實 | Legal Fruits | |
| 법정관리 | Count Receivership | ||
| 법정관리인 | 法定管理人 | Legal Administrator | |
| 법정급부 | Legal Benefit | ||
| 법정납부기한 | 法定納付期限 | Legal Term Of Paying Tax | |
| 법정내용년수 | Legal Useful Life | ||
| 법정내용연수 | 法定耐用年數 | Legal Durable Years | |
| 법정복리비 | Legal Welfare Expense | ||
| 법정상각 | Statutory Depreciation | ||
| 법정상속분 | 法定相續分 | Legal Portion Of Legacy | |
| 법정세율 | Legal Tax Rate | ||
| 법정세율 | Statutory Tariff | ||
| 법정신탁 | Constructive Trust | ||
| 법정이익준비금 | Legal Reserve | ||
| 법정이자 | Legal Interest | ||
| 법정이자율 | Statutory Interest Rates | ||
| 법정이자율 | Statutory Rate Of Interest | ||
| 법정잉여금 | Legal Surplus | ||
| 법정자본금 | Legal Capital | ||
| 법정자본금 | Stated Capital | ||
| 법정자본잉여금 | Legal Capital Surplus | ||
| 법정자본준비금 | Legal Capital Reserve | ||
| 법정자본형식적감자 | 법정 자본 형식적 減資 | Formal Reduction Of The Legal Capital | |
| 법정재고평가법 | Legal Valuation Method Of Inventory | ||
| 법정적립금 | 法定積立金 | Statutory Reserve | |
| 법정준비금 | Legal Reserve | ||
| 법정준비금 | 法定準備金 | Legal Reserve, Statutory Reserve | |
| 법정준비금 | Statutory Reserve | ||
| 법정책임 | Legal Obligation | ||
| 법정평가방법 | Statutory Evaluation Method | ||
| 베이시스 | Basis | ||
| 벽지수당 | 僻地手當 | Remote Rural Area Allowance | |
| 변경 | Alterations | ||
| 변동 | Variation | ||
| 변동간접비 | Variable Overhead | ||
| 변동금리부채권 | Floating Rate Note | ||
| 변동률 | Rate Of Variability | ||
| 변동비 | Variable Charge | ||
| 변동비 | 變動費 | Variable Cost | |
| 변동비 | Variable Costs | ||
| 변동비 | Variable Expenses | ||
| 변동비율 | Variable-Cost Ratio | ||
| 변동예산 | Flexible (Variable) Budget | ||
| 변동예산 | Variable Budget | ||
| 변동예산차이 | Flexible-Budget Variance | ||
| 변동원가 | Variance Cost | ||
| 변동원가계산 | Variable Costing | ||
| 변동원가율 | Variable Cost Ratio | ||
| 변동이익 | Variable Profit | ||
| 변동자본 | Variable Capital | ||
| 변동제조간접비차이 | Variable Factory Overhead Variances | ||
| 변동제조간접원가 | Variable Overhead | ||
| 변동제조간접원가능률차이 | Variable Overhead Efficiency | ||
| 변동제조간접원가능률차이 | Variable Overhead Efficiency Variances | ||
| 변동제조간접원가소비차이 | Variable Overhead Spending | ||
| 변동제조간접원가소비차이 | Variable Overhead Spending Variances | ||
| 변동환율 | Floating Exchange Rate | ||
| 변량표본추출 | Variable Sampling | ||
| 변리사 | Patent Attorney(Lawyers) | ||
| 변수 | Variable | ||
| 변수 | Variable Number | ||
| 변위 | Delta | ||
| 변제요구가능한채무 | Callable Obligations | ||
| 변제하다 | Refund | ||
| 변형 | Transform | ||
| 변호사비용 | Attorney’s Fees (Legal Fees) | ||
| 변호사비용 | Legal Fees | ||
| 변화량 | Variation | ||
| 변환 | Transform | ||
| 변환연산자 | Conversion Operator | ||
| 변환인자 | Translation Factor |