| 한글명 | 한자 | 영문명 | 영문약어 |
| 별거수당 | Separation Allowance | ||
| 별단예금 | 別段 예금 | Special Deposit | |
| 별단예금 | 別段 예금 | Temporary Deposit | |
| 별단예금 | 別段 예금 | Temporary Deposits | |
| 별단예금이자 | Interest On Miscellaneous Deposits | ||
| 별도계정 | Separate Account | ||
| 별도계정 | Separate Bill | ||
| 별도서식 | Separate Form | ||
| 별도재무제표 | 別途財務諸表 | Separate Financial Statements | |
| 별도적립금 | General Reserve | ||
| 별도적립금 | Special Reserve | ||
| 별도적립금 | 別途積立金 | Special Reserve Fund | |
| 별도적립금 | Unconditional Reserve | ||
| 별도지출 | Special Outlay | ||
| 별도청구서 | Separate Bill | ||
| 병가 | Sick Leave | ||
| 병기법 | Check Off Method | ||
| 병렬도 | Defree Of Parallelism | ||
| 병역휴가 | Military Leave | ||
| 병행모의처리 | Parallel Simulation | ||
| 병행처리법 | Parallel Operation | ||
| 병행통제시사 | Concurrent Tests Of Controls | ||
| 보간법 | Interpolation | ||
| 보건복지부 | Ministry Of Health And Welfare | ||
| 보고(양)식 | Reducing Balance Form | ||
| 보고(양)식 | Report Form | ||
| 보고(양)식 | Running Form | ||
| 보고불성실가산세 | 報告不誠實加算稅 | Additional Tax On Insincere Report | |
| 보고식대차대조표 | Report Form Of Balance Sheet | ||
| 보고식재무제표 | Report Form Financial Statements | ||
| 보고실체변경 | Change In Reporting Entity | ||
| 보고원칙 | Reporting Principle | ||
| 보고주체 | Reporting Entity | ||
| 보고통화 | Reporting Currency | ||
| 보고하다 | Account For | ||
| 보고하여야 할 부분정보 | Reportable Segment Information | ||
| 보관 | Custody | ||
| 보관료 | Charges For Custody | ||
| 보관료 | Custody Charges | ||
| 보관료 | Custody Expenses | ||
| 보관료 | Custody Fee | ||
| 보관료 | Storage (Cost) | ||
| 보관료 | Storage Expenses | ||
| 보관료 | Warehousing Expenses | ||
| 보관료수입 | Storage Received | ||
| 보관비 | Inventory Carrying Cost | ||
| 보관비 | Stores Expenses | ||
| 보관비 | Warehouse Expenses | ||
| 보관비 | Warehouse Rent | ||
| 보관비 | Warehousing And Carrying Charges | ||
| 보관용 | For Your Records | ||
| 보관유가증권 | Securities Deposited From Others | ||
| 보관유가증권 | Securities In Custody | ||
| 보관의무(장부등의) | Retention Requirements | ||
| 보관자(장소) | Depositary | ||
| 보관품 | Article In Custody | ||
| 보복관세 | 報復關稅 | Retaliatory Duties | |
| 보복관세 | Retaliatory Tariff | ||
| 보상 | Compensation | ||
| 보상금 | Indemnification | ||
| 보상받은 경비 | Reimbursed Expenses | ||
| 보상비용 | Compensation Expenses | ||
| 보상융자제도 | Compensatory Financing | ||
| 보상적주식구입선택권 | Compensatory Stock Option | ||
| 보상제도 | Compensation Plans (Scheme) | ||
| 보상제도 | Reward System | ||
| 보상청구 | Reimbursement Claim | ||
| 보세가공업 | 保稅加工業 | Bonded Processing Business | |
| 보세공장 | 保稅工場 | Bonded Factory | |
| 보세공장 | Bonded Manufacturing Warehouse | ||
| 보세구역 | 保稅區域 | Bonded Area | |
| 보세기간 | Bond Period | ||
| 보세임가공업 | 保稅賃加工業 | Bonded Processing Service Business | |
| 보세입고료 | Bond Fee | ||
| 보세장치장 | Bonded Storage | ||
| 보세제도 | In Bond System | ||
| 보세창고 | 保稅倉庫 | Bonded Warehouse | |
| 보세화물 | Bonded Goods | ||
| 보수 | Compensation | ||
| 보수 | 報酬 | Consideration | |
| 보수 | 報酬 | Remuneration | |
| 보수,보상,급료,급여 | Remuneration | ||
| 보수변수 | Pay-Off Variable | ||
| 보수비 | Cost Of Repairing The Defect | ||
| 보수주의 | 保守主義 | Conservatism | |
| 보수주의개념 | Concept Of Conservatism | ||
| 보수주의원칙 | Principle Of Conservatism | ||
| 보수지시서 | Repair Order | ||
| 보안림 | Reserved Forest | ||
| 보안취약점 | Security Vulnerabilities | ||
| 보완통제 | Compensating Control | ||
| 보유가치 | Retain Value | ||
| 보유계약액 | Business In Force | ||
| 보유기간 | Holding Period | ||
| 보유기간 | Length Of Time Held | ||
| 보유기간 | Period Held | ||
| 보유기간 | Subordinate Ledger | ||
| 보유손익 | 保有損益 | Holding Gain Or Loss | |
| 보유손익 | Holding Gains And Losses | ||
| 보유액 | Amount In Hand | ||
| 보유이득 | Holding Gain | ||
| 보유잔액 | Balance In Hand | ||
| 보유전 미실현손실 | Unrealized Preholding Loss | ||
| 보유하고 있는 자기주식(보통주) | Common Stock Held In Treasury Stock | ||
| 보이스피싱 | Voice Phishing | ||
| 보전규정 | Protective Provisions | ||
| 보전담보 | Preservative Security | ||
| 보전압류 | 保全押留 | Preservative Seizure | |
| 보정예산 | Supplementary Budget | ||
| 보정요구 | 補正要求 | Request For Supplementation | |
| 보조(금) | Subvention | ||
| 보조공채 | Aid Bond | ||
| 보조금 | Bounty | ||
| 보조금 | Grant In Aid | ||
| 보조금계정 | Subsidy Account | ||
| 보조금반제 | Settlement Of Subsidy | ||
| 보조기입장 | Subsidiary Journal | ||
| 보조기입장 | Subsidiary Register | ||
| 보조부 | Auxiliary Book | ||
| 보조부 | Subledger | ||
| 보조부 | Subsidiary Books | ||
| 보조부문 | Auxiliary Department | ||
| 보조부문 | Service Department | ||
| 보조부문 | Service Division | ||
| 보조부문비 | Auxiliary Department Expenses | ||
| 보조부문비 | Service Department Charge | ||
| 보조부문비 | Service Departmental Cost | ||
| 보조부문비배부차이 | Subsidiary Department Allocated Cost Variance | ||
| 보조원장 | Auxiliary Ledger | ||
| 보조원장 | 補助元帳 | Subsidiary Ledger | |
| 보조자본 | Auxiliary Capital | ||
| 보조재료 | Subsidiary Material | ||
| 보조재료비 | Subsidiary Material Cost | ||
| 보존등기 | 保存登記 | Preservative Registration | |
| 보증 | Warranty | ||
| 보증금 | 保證金 | Deposit | |
| 보증금 | Deposit Received (Deposits Provided) | ||
| 보증금 | Earnest Money | ||
| 보증금 | Foregift | ||
| 보증금 | Guaranty Money | ||
| 보증금 | Key Money | ||
| 보증금 | Lease Deposits | ||
| 보증금과권리금 | Security Deposits And Intangibles | ||
| 보증금청구 | Claim For Guarantee | ||
| 보증료 | Fees On Guarantee | ||
| 보증료 | Guarantee Fees | ||
| 보증보험 | 保證保險 | Guaranteed Insurance | |
| 보증부계정 | Secured Account | ||
| 보증부사채 | Guaranteed Bond | ||
| 보증비용인식법 | Expense Warranty Treatment | ||
| 보증사채 | Secured Bond | ||
| 보증수익인식법 | Sales Warranty Treatment | ||
| 보증수취계정 | Security On Accounts Receivable | ||
| 보증수표 | Certified Check | ||
| 보증신용장 | Stand-By Credit | ||
| 보증용채무 | Borrower’s Liabilities On Account Of Guaranty | ||
| 보증이익무인식법 | Expense Warranty Method | ||
| 보증인 | Guarantors | ||
| 보증잔존가치 | 保證殘存價値 | Guaranteed Residual Value | |
| 보증장 | Letter Of Guarantee (L/G) | ||
| 보증차입유가증권 | Securities Deposited In Lien Of Guaranty Money | ||
| 보증채무 | Cautionary Obligation | ||
| 보증채무 | Customer’s Liabilities On Guaranties | ||
| 보증채무 | Guarantee Of Securities Of Other Issuers | ||
| 보증채무 | Liabilities On Guaranties | ||
| 보증채무 | Liability For Guarantee | ||
| 보증채무 | Surety Obligation | ||
| 보집합 | 補集合 | ||
| 보충적 설명사항 | Supplementary Explanation | ||
| 보충적 손익자료 | Supplementary Profit And Loss Information | ||
| 보충적 원가 | 補充的 | Supplementary Cost | |
| 보충적 의견서 | Supplementary Statement | ||
| 보충적 정보 | Supplementary Information | ||
| 보충절차 | Supplementary Proceedings | ||
| 보통감가상각 | Ordinary Depreciation | ||
| 보통분개장 | General Journal | ||
| 보통분개장 | Journal Proper | ||
| 보통분개장 | Ordinary Journal | ||
| 보통분개장 | Proper Journal | ||
| 보통사채 | Straight Bond | ||
| 보통신용장 | Open Credit | ||
| 보통예금 | Demand Deposit (Deposits On Demand) | ||
| 보통예금 | Ordinary Deposit | ||
| 보통예금 | Passbook Accounts | ||
| 보통예금 | Passbook Deposits | ||
| 보통예금이자 | Interest On Deposits On Demand | ||
| 보통예금이자 | Interest On Ordinary Deposits | ||
| 보통예치금 | Deposits On Demand | ||
| 보통주 | Ordinary Shares | ||
| 보통주1주당금액 | Per Share Of Common Stock | ||
| 보통주배당 | Dividend On Common Stock | ||
| 보통주식 | Common Stock (Share) | ||
| 보통주식등가물 | Common Stock Equivalents | ||
| 보통주식배당금 | Common Stock Dividend | ||
| 보통주의자본코스트 | Cost Of Common Stock | ||
| 보통주자본금 | Common Stock | ||
| 보통주주지분이익률 | Return On Common Stockholder’s Equity | ||
| 보통징수 | 普通徵收 | Common Levy | |
| 보통횡선수표 | General Crossed Check | ||
| 보험 | Insurance | ||
| 보험가액 | Insurable Value | ||
| 보험가액 | Insured Value | ||
| 보험가입액 | Insured Amount | ||
| 보험계약자 | Policy Holder | ||
| 보험계약준비금 | Insurance Reserves | ||
| 보험금 | Claims Paid | ||
| 보험금 | Insurance Benefits | ||
| 보험금비용 | Daims Paid | ||
| 보험금액 | Insurance Amount | ||
| 보험금차손 | Loss On Insurance Claim | ||
| 보험금환입 | Refund Of Claims Paid | ||
| 보험기간 | Duration Of Insurance | ||
| 보험대리점 | Insurance Agent | ||
| 보험료 | Insurance Expenses | ||
| 보험료 | Insurance Premium | ||
| 보험료·운임포함원가 | Cost, Insurance And Freight (C.I.F) | ||
| 보험료공제 | Deduction For Insurance Premium | ||
| 보험료공제 | 保險料控除 | Insurance Expense Deduction | |
| 보험료공제 | Insurance Premium Deduction | ||
| 보험료세 | Premium Taxes | ||
| 보험료수익 | Premium Revenues | ||
| 보험료율 | Insurance Rate | ||
| 보험미수금 | Insurance Receivables | ||
| 보험미지급금 | Benefits Payable | ||
| 보험미지급금 | Insurance Claims Payables | ||
| 보험수리계산방법 | Actuarial Calculations | ||
| 보험수리상의손익 | Actuarial Gains And Losses | ||
| 보험수리원가법 | Actuarial Cost Method | ||
| 보험수리적가정 | 保險數理的 假定 | Actuarial Assumptions | |
| 보험수리적손익 | 保險數理的 損益 | Actuarial Gains And Losses | |
| 보험약관 | Insurance Clauses | ||
| 보험약관대출금 | Polizy Loans | ||
| 보험업회계처리준칙 | Accounting Standards For Securities Insurance Industry | ||
| 보험중개인 | Insurance Broker | ||
| 보험증권 | 保險證券 | Insurance Policy | |
| 보험증권 | Policy Of Insurance | ||
| 보험증권의액면금액 | Face Amount Of Policy | ||
| 보험차익 | Gain On Insurance Claim | ||
| 보험차익 | 保險差益 | Gain On Insurance Settlement | |
| 보험차익 | Gains On Insurance Settlements | ||
| 보험차익 | Profit Accruing From Insurance | ||
| 보험회계 | Insurance Accounting | ||
| 보험회사재무제표 | Financial Statements Of Insurance Company | ||
| 보호 | Custody | ||
| 보호관세 | Protective Duties | ||
| 보호관세 | Protective Tariff | ||
| 보호무역주의 | Protectionism | ||
| 보호무역주의 | Trade Protectionism | ||
| 복구비 | Rehabilitation Expense | ||
| 복구원가 | 復舊原價 | Restoration Cost | |
| 복권당첨소득 | 福券當籤所得 | Lottery Income | |
| 복리 | Compound Interest | ||
| 복리 | Compounded Interest Rate | ||
| 복리(감가)상각법 | Compound Interest Depreciation Method | ||
| 복리법 | Compound Interest Method | ||
| 복리사채 | Compounding Interest Bonds | ||
| 복리상각법 | Compound Interest Method | ||
| 복리시설부담금 | Contribution To Welfare Facilities | ||
| 복리증가율 | Accumulation Factor | ||
| 복리현가 | Present Value Discounted At Compound Interest | ||
| 복리후생 | Fringe Benefits | ||
| 복리후생 | Welfare Facilities | ||
| 복리후생부문 | Welfare Department | ||
| 복리후생비 | Employee Benefits | ||
| 복리후생비 | 福利厚生費 | Fringe Benefit | |
| 복리후생비 | Welfare Expenses | ||
| 복사식현금매출전표 | Duplicate Cash-Sales Slip | ||
| 복수세율 | Multiple Tax Rate | ||
| 복수예산 | Multiple Budget | ||
| 복수예산(제도) | Plural Budget | ||
| 복수환율제 | Multiple Exchange Rate System | ||
| 복식기장 | Double Entry | ||
| 복식기장법 | Bookkeeping By Italian Method | ||
| 복식대차대조표 | Double Account Form Balance Sheet | ||
| 복식부기 | 複式簿記 | Bookkeeping By Double Entry | |
| 복식부기 | Double Entry Bookkeeping | ||
| 복식부기원칙 | Principle Of Double-Entry Bookkeeping | ||
| 복식부기의무자 | 複式簿記義務者 | Obligor Under Double Entry System | |
| 복식회계제도 | Double Entry Account System | ||
| 복원표본추출 | Replacement Sampling | ||
| 복지기금 | Welfare Fund | ||
| 복지연금 | Welfare Pension | ||
| 복합가격 | Integrated Prices | ||
| 복합거래 | Compound Transaction | ||
| 복합금융상품 | 複合金融商品 | Compound Financial Instrument | |
| 복합기업 | Conglomerate | ||
| 복합기업재무제표 | Conglomerate Financial Statement | ||
| 복합분개(기입) | Compound Entry | ||
| 복합분개(기입) | Compound Journal Entry | ||
| 복합세 | Compound Duties | ||
| 복합자본구조 | Complex Capital Structure | ||
| 복합적 합병 | Conglomerate Merger | ||
| 복합키 | Composite Key | ||
| 본국귀국수당 | Home Leave Allowances | ||
| 본국실수령액보장세금계산방식 | Tax Equalization | ||
| 본등기 | 本登記 | Main Record | |
| 본사비 | Home Office Cost | ||
| 본사원장 | 本社 원장 | Head Office Ledger | |
| 본선인도 | Free On Board (Fob) | ||
| 본세 | 本稅 | Principal Tax | |
| 본원통화 | Monetary Base | ||
| 본인-대리인관계 | Principal-Agent Relationship | ||
| 본점 | 本店 | Head Office | |
| 본점경비 | Head Office Expenses | ||
| 본점계정 | Head Office Account | ||
| 본점계정 | Home Office Current Account | ||
| 본지점간거래가격결정 | Intercompany Pricing | ||
| 본지점간잔액이자 | Interest On Inter-Office Account | ||
| 본지점결합손익계산서 | Combined Income Statement Of Home Office And Branch | ||
| 본지점결합재무제표 | Combined Financial Statements Of Home Office And Branch, | ||
| 본지점계정 | Inter-Office Account | ||
| 본지점미달계정 | Account In Transit | ||
| 본지점미달계정 | Inter-Office Transit Account | ||
| 본지점어음인수채무 | Customer’s Liability For Acceptances By Other Offices | ||
| 본지점회계 | Accounting For Home Office And Branch | ||
| 봉사료수입금액 | 奉仕料收入金額 | Service Charge Revenue | |
| 봉사료수입금액 | 奉仕料收入金額 | Tip Revenue | |
| 봉쇄상태 | Blocked State |