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)
별도적립금(別途積立金; special reserve fund)
별도적립금이란 특정한 지출목적 없이 어떠한 목적에도 이용할 수 있는 이익의 사내유보(社內留保)를 말한다. 회사는 정관의 규정이나 주주총회에서의 의결에 따라 이익금을 유보할 때는 사업확장적립금(事業擴張積立金)·감채적립금(減債積立金) 등과 같이 특정의 사용목적을 표시하는 것이 보통이나 작은 규모의 회사에서는 임의적립금(任意積立金)의 전부 또는 대부분을 일괄하여 별도적립금으로 적립하는 경우가 있다. 그리고 일반적으로 사업확장적립금·감채적립금 등 장래의 특정목적에 이용하기 위하여 설정된 적극적 적립금이 본래의 목적이 달성된 후에 주주총회의 결의에 의하여 별도적립금으로 대체된다. 이러한 별도적립금 또는 특별적립금(特別積立金)은 사용에 아무런 제한을 받지 않는다.