| 한글명 | 한자 | 영문명 | 영문약어 |
| 술어 | Predicate | ||
| 스왑거래 | Swap Transaction | ||
| 스코트랜드칙허회계사회 | Institute Of Chartered Accountants In Scotland (Icas) | ||
| 스탠다드앤드푸어스사(신용평가전문회사) | Standard And Poor’s Corporation | ||
| 스톡옵션 | stock option | ||
| 승인된 | Approved | ||
| 승인된 예산 | Approved Budget | ||
| 시·군·구세 | 市·郡·區稅 | City And County Tax | |
| 시·군·구세 | 市·郡·區稅 | Ward Tax | |
| 시·군위탁징수 | 市·郡委託徵收 | Levy Of City And County On Commission | |
| 시가 | 時價 | Current Cost | |
| 시가 | 時價 | Current Price | |
| 시가 | 市價 | Market Price | |
| 시가 | 市價 | Market Value | |
| 시가 | Prevailing Price | ||
| 시가 | 時價 | Running Price | |
| 시가기준 | Market Value Basis | ||
| 시가동등액 | Approximate Market Price | ||
| 시가발행 | Issue At Market | ||
| 시가법 | 時價法 | Fair Market Value Method | |
| 시가법 | Market Method | ||
| 시가법 | Market Price Method | ||
| 시가법 | Market Value Method | ||
| 시가법 | Valuation At Net Selling Price | ||
| 시가상환 | Redemption At Market Value | ||
| 시가이하구매 | Bargain Purchases | ||
| 시가인상된자산 | Appreciated Property | ||
| 시가재생산원가 | Spot Reproduction Cost | ||
| 시가주의 | Current Cost Basis | ||
| 시가주의 | Market Price Bases | ||
| 시가주의회계 | Current Cost Accounting | ||
| 시가표준액 | Statutory Standard Price | ||
| 시가표준액 | 時價標準額 | Statutory Standard Price Of Fair Market Value | |
| 시가표준액조정월수 | 時價標準額調整月數 | Number Of Adjustable Months On Statutory Standard Price Of Fair Market Value | |
| 시각적화면 | Visual Representation | ||
| 시간급 | Hourly Wage | ||
| 시간급제도 | Hourly Rate Plan | ||
| 시간기록표 | Time Book | ||
| 시간기준 | Time Basis | ||
| 시간당 간접비배부율 | Hourly Rate | ||
| 시간당 임률(청구율) | Hourly Rate | ||
| 시간당 표준임률 | Standard Rate Per Hour | ||
| 시간동인 | Time Driver | ||
| 시간배분 | Time Sharing | ||
| 시간예산 | Time Budget | ||
| 시간외 근무보수 | Overtime Compensation | ||
| 시간외 근무수당 | Overtime Allowance | ||
| 시간외 임금 | Overtime Wage | ||
| 시간원가 | Time Cost | ||
| 시간율법 | Hourly Burden Plan | ||
| 시간조정수익률법 | Time-Adjusted Rate Of Return Method | ||
| 시간차이 | Time Variance | ||
| 시간차이 | Timing Difference | ||
| 시계열분석 | Analysis Of Time Series | ||
| 시굴비용 | Drilling Cost | ||
| 시사 | Audit Of Sampling Test | ||
| 시사 | Test-Checking | ||
| 시사 | Testing Audit | ||
| 시산표 | Trial Balance (T/B) | ||
| 시산표 | Working Trial Balance | ||
| 시산표등식 | Trial Balance Of Equation | ||
| 시산표를 작성하다 | Prepare A Trial Balance | ||
| 시산표마감후 | After Closing Trial Balance | ||
| 시설개체비 | Property Improvement | ||
| 시설기초원가 | Committed (Capacity) Cost | ||
| 시설이동비 | Cost Of Removing Equipment | ||
| 시설이용권 | Rights Of Utilization | ||
| 시설자금대출금 | Loans For Equipments | ||
| 시송품 | Goods On Approval | ||
| 시용기간 | 試用 | Trial Employment Period | |
| 시용판매 | 試用販賣 | Approval Sales | |
| 시용판매 | Sales On Approval | ||
| 시용판매미수금 | Accounts Due On Sales On Approval | ||
| 시운전비 | Trial Running Expenses | ||
| 시인한도액 | Allowance Limitation | ||
| 시작비 | 試作費 | Experimental Manufacturing Cost | |
| 시장가격을 이용한 대체가격결정 | Transfer Pricing At Negotiated Market Price | ||
| 시장가격지수 | Market Value Index | ||
| 시장개척준비금 | Reserve For Development Of Market | ||
| 시장규모차이 | Market Size Variances | ||
| 시장금리연동형예금 | Money Market Certificate (Mmc) | ||
| 시장분석 | Market Analysis | ||
| 시장생산 | Market Production | ||
| 시장성 | Marketability | ||
| 시장성비지분증권 | Marketable Nonequity Securities | ||
| 시장성없는 | Unmarketable | ||
| 시장성있는 유가증권 | Marketable Securities | ||
| 시장성채무증권 | Marketable Debt Securities | ||
| 시장위험 | 市場危險 | Market Risk | |
| 시장이자율 | 市場利子率 | Market Interest Rate | |
| 시장점유율차이 | Market Share Variances | ||
| 시장조건 | 市場條件 | Market Condition | |
| 시장조사 | Market Research | ||
| 시장조사 | Marketing Research | ||
| 시제품원가 | Cost For Trial Manufacture | ||
| 시주민세 | Municipal Inhabitant’s Tax | ||
| 시중할인율(재무성증권의) | Treasury Bill Rate | ||
| 시퀀스 | Sequence | ||
| 시행 | Enforcement | ||
| 시행규칙 | Administrative Regulation | ||
| 시행규칙 | 施行規則 | Enforcement Regulations | |
| 시행령 | Enforcement Decree | ||
| 시행령 | 施行令 | Enforcement Ordinance | |
| 시행법 | Enforcement Law | ||
| 시행일 | Date Of Enactment | ||
| 시행일 | Effective Date | ||
| 시행일 | 施行日 | Enforcement Date | |
| 시험비 | Experiment Cost | ||
| 시험연구 및 개발비 | Experimental Research And Development Expenses | ||
| 시험연구비 | Experiment And Research Expenses (Costs) | ||
| 시험연구비 | Experimental Research Expenses | ||
| 시험연구비 | Laboratory And Research Expenses | ||
| 시험자료 | Test Data | ||
| 시험적계획 | Pilot Program | ||
| 시험적생산 | Pilot Production | ||
| 시험판매 | Test Marketing | ||
| 시효 | 時效 | Prescription | |
| 시효기간 | Limitation Period | ||
| 시효의 정지 | 時效의 停止 | Suspension Of Prescription | |
| 시효의 중단 | 時效의 中斷 | Interruption Of Prescription | |
| 시효의 중지 | Suspension Of Prescription | ||
| 식대보조금 | Meal Allowances | ||
| 식별가능성 | 識別可能性 | Identifiability | |
| 식음료수익 | Revenues-Food & Beverage | ||
| 식음료원가 | Cost Of Hotel Service-Food & Beverage | ||
| 식품의약국(미국) | Food And Drug Administration(Fda) | ||
| 신경 | Neuron | ||
| 신계약비 | Acquisition Expense | ||
| 신계약비(보험) | Acquisition Expenses | ||
| 신계약비(보험) | Deferred Acquisition Costs Of New Or Renewal Insurance Contracts | ||
| 신계약비상각비 | Amortization Of Deferred Acquistion Expense | ||
| 신고 | 申告 | Return | |
| 신고·납부 | 申告·納付 | Tax Return And Tax Payment | |
| 신고·납부불성실가산세 | 申告·納付不誠實加算稅 | Additional Tax On Insincere Self-Assessment By Tax Payment | |
| 신고기일연장 | Extension Of Time For Filing | ||
| 신고기한 | 申告期限 | Due Date Of Filing Return | |
| 신고기한 | Final Date (Deadline) For Filing | ||
| 신고납세 | Self-Assessment Of Taxation | ||
| 신고납세 | Tax Payment By Self-Assessment | ||
| 신고납세액 | Income Tax Self-Assessed | ||
| 신고납세제도 | 申告納稅制度 | Self-Assessment System | |
| 신고 및 납부 | Return And Payment | ||
| 신고불성실가산세 | Penalties On Incorrect Filing | ||
| 신고서에 재무제표 미첨부 | Failure To File Financial Statements With Return | ||
| 신고서의 틀린난에 오기 | Entries On The Wrong Line | ||
| 신고서작성수수료 | Tax Return Preparation Fees | ||
| 신고세액 | Tax Estimated To Be Payable | ||
| 신고시한 | Filing Deadline | ||
| 신고의무 | Filing Requirements | ||
| 신고의무 | 申告義務 | Obligation To File Return | |
| 신고의무 | Obligation To File Returns | ||
| 신고장소 | Place For Filing Returns | ||
| 신고절차 | Declaration Procedure | ||
| 신고정환율제 | New Fixed Exchange Rate System | ||
| 신규계정 | New Account | ||
| 신규사업비용 | New Business Expenses | ||
| 신규상장기업 | Initial Public Offering Firms | ||
| 신규상품군 | New Lines Of Merchandise | ||
| 신규재고 | New Inventory | ||
| 신기술금융자산 | New Technology Financial Assets | ||
| 신기술금융투자주식감액손실 | Impairment Losses On New Technology Investment Securities | ||
| 신기술금융투자주식매출 | Sales Of Technology Financial Investment | ||
| 신기술금융투자주식매출원가 | Cost Of New Technology Investment Securities Sold | ||
| 신분증명 | Identification (Id) | ||
| 신설법인 | Newly Incorporated Corporation | ||
| 신설합병 | 新設合倂 | Consolidation | |
| 신설합병 | Consolidation Of Corporations | ||
| 신설회사 | Start-Up Corporation | ||
| 신용감사 | Credit Audit | CDS | |
| 신용거래 | Margin Transaction | ||
| 신용거래(상업) | Credit Transaction | ||
| 신용거래(증권) | Margin Transaction | ||
| 신용거래계좌설정보증금 | Deposits For Opening A Margin Account | ||
| 신용거래융자금 | Margin To Customers | ||
| 신용거래융자이자 | Interest On Margin Loans | ||
| 신용경색 | Credit Crunch | ||
| 신용공여 | Credit Exposure | ||
| 신용기관 | Fiduciary Institutions | ||
| 신용기록 | Credit Memorandum | ||
| 신용대여증권 | Accommodation Paper | ||
| 신용대출 | Credit Loan | ||
| 신용대출 | Fiduciary Loan | ||
| 신용대출 | Loan On Credit | ||
| 신용부도스와프 | Credit Default Swap | ||
| 신용분석 | Analysis For Credit Purpose | ||
| 신용분석 | Credit Analysis | ||
| 신용분석사 | Credit Analyst | ||
| 신용상태 | Credit Condition | ||
| 신용예산 | Credit Budget | ||
| 신용위기 | Credit Crisis | ||
| 신용위험 | 信用危險 | Credit Risk | |
| 신용의 공여 | Granting Of Credit | ||
| 신용장 | Documentary Letter Of Credit (L/C) | ||
| 신용장 | 信用狀 | Letter Of Credit | |
| 신용장(은행발행의) | Bill Of Credit | ||
| 신용장(은행발행의) | Letter Of Credit | ||
| 신용장개설보증금 | L/C Margin Money | ||
| 신용장발행수수료 | L/C Opening Charge | ||
| 신용장수익자 | L/C Beneficiary | ||
| 신용장수입수수료 | Commission Received On Letters Of Credit | ||
| 신용장지급채무 | Customer’s Letter Of Credit Liability | ||
| 신용장확인수수료 | L/C Confirming Charge | ||
| 신용조사부 | Credit Department | ||
| 신용조사부감사 | Credit Department Audit | ||
| 신용조합 | Co-Operative Bank (Association) | ||
| 신용조회 | Credit Reference | ||
| 신용카드 | 信用카드 | Credit Card | |
| 신용카드관련수수료 | Fees On Credit Cards | ||
| 신용카드수입수수료 | Commissions Received In Credit Card | ||
| 신용카드수입수수료 | Fees On Credit Cards | ||
| 신용카드채권 | Credit Card Receivables | ||
| 신용카드채권매출 | Sales Of Credit Card Receivables | ||
| 신용판매상품 | Goods Sold On Credit | ||
| 신용평가 | Credit Ratings | ||
| 신용한도액 | Credit Limit | ||
| 신용한도액 | Credit Line | ||
| 신원보증금 | Surety Guarantee For Stock Exchanges | ||
| 신의성실의원칙 | 信義誠實의 原則 | Principle Of Good Faith | |
| 신자산법 | New-Asset Method | ||
| 신종적립신탁 | New Reserving Trust | ||
| 신주 | New Share (Stock) | ||
| 신주공모 | Public Offering | ||
| 신주납입금 | Paid-In Advances On New Stocks | ||
| 신주발행 | New Issue Of Stock | ||
| 신주발행비 | 新株發行費 | New Stock Issue Costs | |
| 신주발행비 | New Stock Issuing Expenses | ||
| 신주발행비 | Share-Issuing Expenses | ||
| 신주발행비 | Stock Issue Expenses (Cost) | ||
| 신주발행비상각 | Amortization Of Stock Issue Expenses | ||
| 신주식납입금 | Capital Subscriptions | ||
| 신주의무상교부 | Free Distribution | ||
| 신주의무상교부 | Free Share Distribution | ||
| 신주인수권 | Preemptive Right Of New Share | ||
| 신주인수권 | Stock Right | ||
| 신주인수권 | Stock Rights | ||
| 신주인수권 | 新株引受權 | Stock Warrants | |
| 신주인수권 | Subscription Right | ||
| 신주인수권대가 | Consideration For Stock Warrants | ||
| 신주인수권대가의 자본잉여금전환 | Transfer Of Warrants Value To Capital Surplus | ||
| 신주인수권부 | Cum Rights | ||
| 신주인수권부사채 | 新株引受權附社債 | Bond With Stock Warrants | |
| 신주인수권부사채 | Bond With Subscription Warrant | ||
| 신주인수권부사채 | Bonds With Stock Warrants | ||
| 신주인수권부사채 | Warrant Bond | ||
| 신주인수권조정 | Stock Warrants Adjustment | ||
| 신주인수권증서 | Stock Warrant | ||
| 신주인수권처분손실 | Loss From Disposition Of Marketable Securities | ||
| 신주인수권처분손실 | Loss From Disposition Of Stock Warrants | ||
| 신주인수권처분익 | Gain On Disposal Of Stock Warrants | ||
| 신주인수권처분익 | Gain On Sale Of Marketable Securities | ||
| 신주인수부사채할인발행차금 | Discount On Bonds With Stock Warrants | ||
| 신주인수부사채할증발행차금 | Premium On Bonds With Stock Warrants | ||
| 신주청약증거금 | Subscription Deposits On New Stocks | ||
| 신주청약증거금 | Suspense Receipts On Capital Stocks Subscribed | ||
| 신주청약증거금의 자본금전환 | Transfer Of New Stock Subscriptions To Capital | ||
| 신청 | Offer | ||
| 신청증거금영수증 | Receipt Of Advance On Subscription | ||
| 신청확인증서 | Certificate Of Subscription | ||
| 신축세율 | Flexible Tariff | ||
| 신탁 | 信託 | Entrusting | |
| 신탁계정 | Trust Account | ||
| 신탁계정중도해지수수료 | Commissions Received From Termination Of Commodities In Trust Account | ||
| 신탁계정차 | Borrowings From Trust Account | ||
| 신탁계정차 | Borrowings From Trust Accounts | ||
| 신탁기금 | Fiduciary Funds | ||
| 신탁기금 | Trust Funds | ||
| 신탁대출금 | Loans & Discounts In Trust Account | ||
| 신탁보수 | Fees On Trust Accounts | ||
| 신탁보전금 | Subsidy For Trust Accounts Adjustment | ||
| 신탁수익권 | Beneficial Interest In Trust | ||
| 신탁업무운용손실 | Losses On Trust Accounts | ||
| 신탁업무운용수익 | Fees On Trust Accounts | ||
| 신탁업회계 | Trust Accounting | ||
| 신탁의이익 | 信託의 利益 | Profit From Trust | |
| 신탁자산 | Trust Assets | ||
| 신탁재산 | Trust Estate | ||
| 신탁재산회계처리기준 및 감사기준 | Accounting Standards For Trust Assets | ||
| 신탁증서 | Deed Of Trust | ||
| 신탁증서 | Indenture | ||
| 신탁회계 | Fiduciary Accounting | ||
| 실가 | 實價 | Actual Value | |
| 실가법 | Actual Value Method | ||
| 실가주의 | Actual Value Basis | ||
| 실계약 | Real Contract | ||
| 실권 | 失權 | Forfeiture | |
| 실권주 | Forfeited Stock | ||
| 실권주청약잉여금 | Surplus Arising From Forfeited Payments On Capital Stock | ||
| 실권주청약잉여금 | Surplus From Forfeited Stock | ||
| 실례 | Instance | ||
| 실명거래 | 實名去來 | Real Name Transaction | |
| 실물거래 | Real Transaction | ||
| 실물경제(실제경제) | Actual Business | ||
| 실물단위표본감사 | Physical Unit Sampling | ||
| 실물자본-현행원가 | Current Cost/ Physical Capital | ||
| 실비 | Actual Expense | ||
| 실비변상적성질의급여 | 實費辨償的 性質의 給與 | Cost-Compensatory Pay | |
| 실사 | Due Diligence | ||
| 실사 | Physical Count | ||
| 실사 | Physical Inspection | ||
| 실사법 | 實査法 | Physical Inventory Method | |
| 실수 | 實數 | Real Number | |
| 실수령액(봉급등의) | Net Pay | ||
| 실시간실행개체 | Runtime Object | ||
| 실업률 | Unemployment Rate | ||
| 실업보험 | Unemployment Insurance | ||
| 실업수당 | Unemployment Compensation | ||
| 실용신안권 | 實用新案權 | Model Utility Right | |
| 실용신안권 | Model Utility Right (Patents-Practical Model) | ||
| 실용신안권 | Utility Model Rights | ||
| 실재계정 | Real Account | ||
| 실재성 | Existence | ||
| 실적 | Performance | ||
| 실정법 | Positive Law | ||
| 실제가격 | Actual Price | ||
| 실제가격 | Real Price | ||
| 실제감가상각 | Actual Depreciation | ||
| 실제거래 | Actual Transaction | ##### | |
| 실제구입가격 | Actual Purchase Price | ||
| 실제내용년수 | Actual Service Life | ||
| 실제노동시간 | Actual Hours Worked | ||
| 실제달성가능표준원가 | Actually Attainable Standard Cost | ||
| 실제로제공된인적용역 | Personal Services Actually Rendered | ||
| 실제배부율 | Actual Burden Rate | ||
| 실제사업비 | Actual Expense | ||
| 실제소득 | Actual Income | ||
| 실제소득 | True Income | ||
| 실제손실기록법 | Recording Of Losses Incurred | ||
| 실제시간 | Actual Hours | ||
| 실제예정표준원가 | Actual Expected Standard Cost | ||
| 실제예측표준원가 | Actually Expected Standard Cost | ||
| 실제원가계산 | Actual Cost (System) | ||
| 실제원가계산제도 | Actual Cost Accounting System | ||
| 실제원가방법(개별법)에 의한 원가법 | Cost Method Based On The Actual Cost Method | ||
| 실제원가법 | Actual Costing | ||
| 실제원가주의(기준) | Actual Cost Basis | ||
| 실제임률 | Actual Labor Rate | ||
| 실제임률 | Actual Wage Rate | ||
| 실제자산 | Actual Assets | ||
| 실제적조업도 | Practical Capacity | ||
| 실제적표준원가 | Practical Standard Cost | ||
| 실제전부원가계산 | Actual Absorption Cost | ||
| 실제전부원가계산 | Actual Absorption Costing | ||
| 실제정상원가계산 | Actual Normal Cost Accounting | ||
| 실제제조간접비배부율 | Historical Overhead Rate | ||
| 실제제조원가 | Actual Manufacturing Cost | ||
| 실제주의회계 | Actual Basis Accounting | ||
| 실제취득원가주의(기준) | Actual Acquisition Cost Basis | ||
| 실제현금가치 | Actual Cash Value | ||
| 실존 | Physical Presence | ||
| 실증성검사 | 實證性 | Substantive Tests | |
| 실지감사 | Actual Audit | ||
| 실지감사기준 | Field Work Standard | ||
| 실지검사 | Field Test | ||
| 실지재고 | Actual Inventory | ||
| 실지재고 | Physical Inventory | ||
| 실지재고 | Stock-Taking | ||
| 실지재고법 | Physical Inventory Method | ||
| 실지조사 | Field Examination | ||
| 실지조사 | 實地調査 | Physical Investigation | |
| 실지조사결정 | 實地調査決定 | Physical Investigation Determination | |
| 실질가능현금절약 | Realizable Cash Savings | ||
| 실질감사 | Substance Audit | ||
| 실질과세원칙 | Principle Of Real Taxation | ||
| 실질과세원칙 | Rule Of Substance Over Form | ||
| 실질과세의원칙 | 實質課稅의 原則 | Principle Of Substantial Taxation | |
| 실질과세주의원칙 | Substance Over Form Doctrine | ||
| 실질성장률 | Real Growth Rate | ||
| 실질소득 | Real Income | ||
| 실질소득자과세의 원칙 | Principle Of Taxation Based On Economic Substance | ||
| 실질소득자과세의 원칙 | Principle Of Taxation Based On Real Income Earner | ||
| 실질소득자과세의 원칙 | Principle Of Taxation On A Substantial Income Earner | ||
| 실질우선의 원칙 | Principle Of Substance Over Form | ||
| 실질원가 | Real Cost | ||
| 실질이자율 | Real Rate Of Interest | ||
| 실질임금 | Real Wage | ||
| 실질자본 | Real Capital | ||
| 실질적현금비용 | Effective Cash Cost | ||
| 실질주주 | Beneficial Owner | ||
| 실체 | Entity | ||
| 실체법 | 實體法 | Substantive Law | |
| 실체자본 | Physical Capital | ||
| 실체자본유지 | Maintenance Of Physical Capital | ||
| 실행가격 | Exercise Price | ||
| 실행가능조업도 | Practical Capacity | ||
| 실행가능한제조영역 | Feasible Production Area | ||
| 실현가능원가 | Realizable Value | ||
| 실현개념 | Realization Concept | ||
| 실현된증가액 | Realized Appreciation | ||
| 실현보유손익 | 實現保有損益 | Realized Holding Gain Or Loss | |
| 실현보유손익 | Realized Holding Gains Or Losses | ||
| 실현손익 | Realized Loss And Gains | ||
| 실현이익 | Realized Income | ||
| 실현이익 | 實現利益 | Realized Profit | |
| 실현주의 | 實現主義 | Realization Principle | |
| 실현주의의공준 | Postulate Of Realization | ||
| 실현주의의공준 | Realization Postulate | ||
| 실현주의의원칙 | Principle Of Realization | ||
| 실현주의의원칙 | Realization Principle | ||
| 실효가격 | 實效價格 | Effective Price | |
| 실효세율 | 實效稅率 | Effective Tax Rate | |
| 실효수익률테스트 | Effective Yield Test | ||
| 실효이자 | Effective Interest | ||
| 실효환율 | Effective Exchange Rate |