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bad debt

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bad debt 대손

debt 〔ｄｅｔ〕 부채, 빚, 의리, 은혜, 죄(be in bad debt 빚이 있다)

The pressure grows even greater when he is summoned to the police station to
answer a complaint about a bad debt.
오래된 빚에 대한 고소에 답변하도록 경찰서에 소환될 때 압박감은 더욱 고조된다.

[위키] 불량채권 Bad debt

[百] 대손금 (貸損金) bad debt loss

[회계 용어 3]
손익계산서 용어 정리
-
sales 매출액
cost of sales 매출원가
beginning inventory of merchandise 기초상품재고액
purchases during the year 당기매입액
ending inventory of merchandise 기말상품재고액
gross profit(gross loss) 매출총이익(매출총손실)
selling and administrative expreses 판매비와 일반관리비
salaries 급여
retirement allowance 퇴직급여
other employee benefits 복리후생비
rent 임차료
entertainment 접대비
depreciation 감가상각비
taxes and dues 세금과 공과
advertising 광고선전비
ordinary research and development expenses 경상연구개발비
bad debt expense 대손상각비
operating income 영업이익
non-operating income 영업외수익
interest income 이자수익
devidend income 배당금수익
reatal income 임대료
gain on disposition of marketable securities 유가증권평가이익
purchase discounts 매입할인
gain on foreign currency transactions 외환차익
gain on foreign currency trans이익
gain on redemption of debentures 사채상환이익
non-operating expense 영업외비용
interest expense 이자비용
amortizat

Carlos, what is it?
여보, 뭔데 그래?
I never told you this, but my mother had a serious gambling problem.
당신한테 말한적은 없지만 심각한 도박 중독증이 있으셔
Was this before we were married?
우리 결혼하기 전 일이야?
Yeah.
응
It was bad.
심했어
She went into debt.
빚을 졌었거든
She dipped into her savings, started hocking jewelry.
적금도 깨고, 패물도 저당잡히기 시작했어
Honey, it was only a small neighborhood game.
여보, 그냥 이웃끼리 친 거였어
But it doesn't take much for her to fall off the wagon.
하지만 그런 게임으로도 쉽게 빠져버리실거야
I know she seems like a very strong woman, but --
굉장히 강한 여성같이 보이지만...
she has a major weakness.
치명적인 약점이 있으시네

We're throwing out the rundown and leading with the debt ceiling.
판 다 엎고, 부채한도에 대해서 할거야
- You get all that? - Yeah.
- 잘 봤어? - 그래
Is it working?
잘 되가?
No. They're laughing at me.
아니, 날 비웃고 있어
They think I'm a small-time troll.
날 피래미라고 생각해
- That's got to hurt. - It does.
- 상처되겠다 - 그래
It's too bad you're not the guy who left the death threat for Will.
네가 윌에게 살해경고를 했던 사람이면 좋을텐데
That's a dangerous area.
그건 너무 위험해
Yeah.
그래

몇 년째 이어진 조선업 부진과 자동차 업계 불황 등으로 대손충당금 전입액이 시중은행에 비해 부족한 상황이다.
Due to the inactivity in the shipbuilding industry and the slump in the auto industry, the amount of the contribution of the provision for bad debt is insufficient compared to the commercial banks.

대손상각비 bad debt expense
대손충당금 Allowance
대손충당금 allowance for bad debts

allowance account: 평가성 충당금
allowance and disallowance: 시부인
allowance audit: 충당금감사
allowance for bad debt loan: 대손충당금
allowance for bad debt: 할인충당금
allowance for bonus payable: (일본등의)상여충당금
allowance for collection cost: 회수충당금, 회수비충당금
allowance for dependents: 부양가족
allowance for depreciation: 감가충당금
allowance for discount available: 매출할인 충당금
allowance for employee retirement benefits: 퇴직급여충당금
allowance for price declines: 가격변동 충당금
allowance for price increase: 물가수당
allowance for repairs: 수선충당금
allowance for returns: 매출환입충당금
allowance for uncollectable accounts: 대손충당금
allowance limitation: 시인 한도액
allowance: 할인, 수당, 충당금
allowances for bad debts: 대손충당금
allowances for doubtful accounts: 대손충당금
allowances for special repairs: 특별 수선 충당금
allowances in kind: 현물 급여
allowances of the nature of liability: 부채성 충당금
allowances to surviving family: 유족수당

bad account: 대손 계정
bad bank: 은행으로부터 부실자산을 사들여 전문적으로 처리하는 일종의 민간성업공사
bad check: 부도수표(NSF = insufficient fund check)
bad debt allowances: 대손충당금
bad debt charge: 대손상각손
bad debt expense: 대손상각비
bad debt loss: 대손
bad debt recovered: 상각채권추심익
bad debt reserve: 대손충당금
bad debts written off: 대손상각
bad debts: 대손금, 불량채권
bad faith: 악의(*선의 good faith)

credit against corporation tax: 세액공제, 법인세의 공제
credit against tax: 세액에 대한 공제액
credit analysis: 신용분석
credit and collection expense: 신용판매기록 및 수금에 필요한 비용
credit association: 신용조합
credit balance in account receivable: 외상매출금계정 대변잔고
credit balance: 대변잔고
credit card service fees: 크레디트 카드 수수료
credit condition: 신용상태
credit customer: 외상매출선
credit for foreign taxes paid foreign tax credit 외국납부세액공제
credit for foreign taxes paid: 외국납부 세액공제
credit for handicapped person: 장애자공제
credit insurance premium: 신용보험료
credit limit: 신용한도액
credit line: 신용한도액
credit memorandum: 대변 비망록
credit method 세액공제법
credit not qualified for bad debt allowances: 대손충당금 설정 불능채권
credit note: 입금필 통지서(무역)
credit one's account: 대변기입계정
credit purchase: 신용매입
credit rating: 신용도
credit ratio: 신용비율
credit sale: 외상매출, 신용판매
credit sales accounts: 수취계정
credit side: 대변
credit slip: 대변전표
credit system: 외상매출제도
credit terms: 외상매출 조건
credit union: 신용조합
credit 세액공제
credit: 대변

estimated appropriation: 경비예산
estimated assessments: 인정과세, 추계과세
estimated balance sheet: 견적 대차대조표
estimated burden rate: 예정 배부율
estimated charge: 견적비용
estimated cost accounting: 예정원가계산
estimated cost of construction work: 견적공사원가
estimated cost: 예정원가
estimated declarations for interim periods: 중간예정 신고
estimated expenses: 예상비용
estimated figure: 견적수치
estimated financial statements: 견적재무제표
estimated funds statements: 견적 자금표
estimated future income taxes: 이연소득 과세채무
estimated income statement: 견적손익계산서
estimated income, approximated income, reconstructed income: 추계소득
estimated loss from bad debt: 견적 대손상각액
estimated mining period: 채굴예정년수
estimated mining quantity: 채굴예정수량
estimated overhead distribution rate: 견적간접비 배분율
estimated profit and loss statement: 견적 손익계산서
estimated profit: 견적이익
estimated rate: 견적율
estimated salvage value: 추정잔존가치
estimated tax payments 기납부 추정세액
estimated taxation: 추계과세, 인정과세
estimated usable period: 사용가능기간
estimated useful life: 견적내용년수
estimated(assessed) value: 견적가격, 평가가격, 사정가격

loss from allowance for bad debt: 대손상각비
loss from amalgamation: 합병차손
loss from bad debts: 대손
loss from calamity: 재해손실
loss from capital reduction: 감자차손
loss from contingency: 우발손실
loss from difference of price: 차손금
loss from falling price: 가격하락손실
loss from fluctuation of foreign exchange rate: 환율변동차손
loss from inventory: 재고감모손실
loss from merger: 합병차손
loss from obsolescence: 진부화(陳腐化) 손실
loss from prior period adjustment: 전기손익 수정손
loss from redemption of bond: 사채상환차손
loss from reduction of legal capital: 감자차손
loss from revaluation of fixed assets: 고정자산 평가손
loss from sale of fixed asset: 고정자산 처분손
loss from scrap disposition: 제각손실
loss from securities revaluation: 유가증권 평가손
loss from spoilage: 훼손으로 인한 손실
loss from the prior-term adjustments: 전기손익 수정손
loss from valuation of assets: 자산평가손
loss from valuation of securities: 유가증권평가손
loss from write-down of securities: 유가증권평가손

reserve for accidents: 사고준비금
reserve for additional equipment: 설비확장 준비금
reserve for amortization: 상각준비금
reserve for bad debts, bad debt allowances: 대손충당금
reserve for bad loan: 대손준비금
reserve for bonus: 상여충당금
reserve for building construction: 건물 신축적립금
reserve for business expansion: 사업 확장 적립금
reserve for casualty: 이상 위험 준비금
reserve for compensation for completed works: 완성공사 보상 충당금
reserve for compensation for default loss: 위약손실보상준비금
reserve for construction: 신축적립금
reserve for contingencies: 우발손실 준비금
reserve for corporation tax: 법인세 충당금
reserve for dead loan: 대손충당금
reserve for deferred income tax: 이연소득세 충당금
reserve for depletion: 손실준비금
reserve for depreciation of real estate: 부동산 감가상각 준비금
reserve for depreciation: 감가상각 충당금, 감가상각 적립금, 감모상각준비금
reserve for discount: 할인준비금
reserve for dividend equalization: 배당평균 적립금
reserve for dividends: 배당적립금
reserve for doubtful accounts: 대손충당금
reserve for doubtful debts: 대손충당금
reserve for drought: 갈수(渴水) 준비금
reserve for employee's retiring allowance: 종업원 퇴직급여 충당금
reserve for encumbrances: 지출부담준비금
reserve for expansion: 설비확장 준비금, 설비확장적립금, 설비확장유보금
reserve for fluctuation in exchange: 환율변동 충당금
reserve for fluctuations in investment securities: 유가증권 가격변동 충당금
reserve for fluctuations in prices of merchandise: 가격변동 충당금
reserve for guarantee for after-cost construction: 하자보수 충당금
reserve for insurance: 자기보험준비금
reserve for inter-company profit: 내부 대체이익 충당금
reserve for inventory fluctuation: 가격변동 준비금
reserve for investment loss: 투자손실준비금
reserve for losses from fluctuation of foreign exchange rate: 환율변동손실준비금
reserve for losses from guarantee of debts: 채무 보증 손실 충당금
reserve for losses: 차손전보 적립금
reserve for mine prospecting: 탐광준비금
reserve for overhead: 간접비 준비금
reserve for overseas investment loss: 해외투자 손실 준비금
reserve for pensions: 연금 충당금
reserve for possible loan losses: (대여금에 대한)대손충당금
reserve for price fluctuation: 가격변동준비금
reserve for renewals and replacements: 경신 및 대체준비금
reserve for repairs: 수선준비금, 수선충당금
reserve for retirement allowances: 퇴직급여충당금
reserve for retirement of preferred stock: 우선주 상환준비금
reserve for self-insurance: 자가보험적립금
reserve for sinking fund: 감채기금적립금
reserve for special repairs: 특별수선충당금
reserve for specific purpose: 특별목적 적립금
reserve for tax payment: 납세충당금
reserve for uncollectable account: 대손충당금
reserve for unremitted profit: 미달이익충당금
reserve for wear, tear, obsolescence, or inadequacy: 소모·파손·진부화 혹은 부적응

대부신탁, 대손상각비 bad debt expense

대손상각비: Bad Debt Expenses

부실채권 bad debt

부실채권 회수 bad debt recovery

부재료: Sub materials
예수금: Withholdings
외주가공비: Expense arising from outside manufacture
수도광열비: Water, Lighting and Heating
소모품비: Supplies expenses
해외시장개척비: Overseas market development reserve
수출제비용: Export charges
대손충당금환입액: Transfer to bad debt allowances

대손금 貸損金 bad debt loss
외상매출금·받을어음·대여금 등의 받을 채권 중에서 회수불능이 된 금액.


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