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dog가 동사로 쓰이면 개처럼 뒤를 쫓아다니는 것이죠.
He is dogged by debts.
그는 빚에 쫓기고 있다
Bad luck has dogged me all year.
일년 내내 운이 좋지 않았어.
-
쫓는 것이니까 미행하다는 의미도 가집니다.
He is dogged by a detective.
그는 형사에 의해 쫓기고 있다.
A detective is tailing him.이라고 하기도 하죠.
tail은 꼬리니까 꼬리 뒤에 쫓아가는 것이죠.
-
더 나아가서 뒤를 계속 쫓아다니는 것이니까 질질 끌다는 의미도 있죠.
The project has been dogged by a number of technical problems.
그 프로젝트는 많은 기술적 문제에 의해 계속 연기되고 있다.

[百] 대손충당금 (貸損充當金) allowance for bad debts

[회계 용어 2]
대차대조표 Balance Sheet
-
assets 자산
current assets 유동자산
quick assets 당좌자산
cash and bank deposit 현금과 예금
marketable securities 유가증권
trade receivables 매출채권
allowance for bad debts 대손충당금
short-term loans 단기대여금
deferred income tax debits 이연법인세차
inventories 재고자산
merchandise 상품
finished goods 제품
semi-finished goods 반제품
work in-process 재공품
raw materials 원재료
supplies 저장품
non-current assets 고정자산
investments 투자자산
long-term bank deposits 장기성예금
restricted cash and bank deposits 특정현금과 예금
investment securities 투자유가증권
long-term loans 장기대여금
long-term trade receivables 장기성매출채권
present value discount account 현재가치 할인차금
investment properties 투자부동산
guarantee deposit 보증금
tangible assets 유형자산
land 토지
buildings 건물
accumulated depreciation 감가상각누계액
machinery and equipment 기계장치
ships 선박
vehicles and transportation equipment 차량운반구
construction in-progress 건설중인 자산
intangible assets 무형자산
goodwill 영업권
intellectual proprietary rights 공업소유권
mining rights 광업권
fishing rights 어업권
land use rights 차지권
deferred charges 이연자산
organization costs 창업비
pre-operating costs 개업비
new stock issurance costs 신주발행비
debenture issurance costs 사채발행비
research and development costs 연구개발비
liabilities 부채
current liabilities 유동부채
trade payables 매입채무
short-term borrowings 단기 차입금
income taxes payable 미지급 법인세
devidends payable 미지급 배당금
current portion of long-term debts 유동성 장기부채
deferred income tax credits 이연법인세대
long-term liabilities 고정부채
debentures 사채
discount on debentures issued 사채발행차금
long-term borrowings 장기 차입금
long-term trade payable 장기성 매입채무
present value discount account 현재가치 할인차금
liability provisions XX 충당금
stock holders' equity 자본금
common stock 보통주 자본금
preferred stock 우선주 자본금
capital surplus 자본잉여금
capital reserves 자본준비금
paid-in capital in excess of par value 주식발행 초과금
gain on capital reduction 감자차익
assets revaluation reserve 재평가적립금
retained earnings 이익잉여금
legal reserve 이익준비금
reserve for business rationalization 기업합리화 적립금
reserve for financial structure improvement 재무구조개선적립금
reserve for.......... XX 적립금
unappropriated retained earnings carried over to subsequent year 차기이월 이익 잉여금
capital adjustment 자본조정
discounts on stock issurance 주식할인 발행차금
pre-operating dividends 배당건설이자
treasury stock 자기주식
consideration for conversion rights 전환권 대가
consideration for stock warrants 신주인수권 대가
unissued stock dividends 미교부주식 배당금
gain on valuation of investment in equity securities 투자주식평가이익
overseas operations translation credit 해외사업환산대
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accrued expenses 미지급비용
accrued income taxes 미지급법인세
accrued dividends 미지급배당금
accrued income 미수수익
acquisition cost 취득가액
advance from customers 선수금
advance payments 선급금
Allowance 대손충당금
capital stock 자본금
conversion right adjustment accounts 전환권 조정계정
convertible bonds 전환사채
doubtful accounts 매출채권
gross amounts 총액
in aggregate 일괄해서
investment assets 투자자산
liquidity 유동성배열법
memorandum accounts 비망계정
netted amounts 순액
prepaid expenses 선급비용
product warranties and guarantees 공사보증충당금
repairs and maintenance 수선,판매보증충당금
severance and retirement benefits 퇴직급여충당금
stock issurance costs 신주발행비
stockholder's equity 자본
structures 구축물
suspense payments 가지급금
suspense receipts 가수금
the face value 액면가액
treasury bonds 자기사채
unearned income 선수수익
withholdings 예수금

김혜원 한국기업평가 선임연구원은 "조달청과 학교 관련 매출채권이라 대손발생 가능성이 낮지만 형지엘리트의 차입금 증가와 전반적인 재무안정성 저하는 불가피하다"고 말했습니다.
Kim Hye-won, a senior researcher at Korea Corporate Assessment, said, "Although it is unlikely to cause bad debts due to sales bonds related to the Public Procurement Service and schools, it is inevitable that Hyungji Elite will increase borrowing and overall financial stability will decline."

제도권 금융기관이 지하금융을 양성화하여 경제적, 사회적 가치를 창출하는 한편 대손충당금도 쌓고 위기관리도 하면서 이익을 낸다면 혁신이라 불러야 마땅하다.
If institutional financial institutions foster underground financing to create economic and social values, while also making profits by accumulating the allowance for bad debts and managing the crisis, it should be called innovation.

리스크가 큰 취약차주에 대한 대손처리 및 판관비 소요에 따라서 금리가 산정됐을 뿐, 단순히 모집인 수수료가 반영돼 높은 대출금리가 산정됐다고 볼 수만은 없다는 것이다.
They say that interest rates have only been calculated according to the cost of handling bad debts and managing sales for vulnerable borrowers with high risks and that high lending rates have not been calculated simply by reflecting recruitment fees.

높은 자산증가세를 유지한 가운데 은행 NIM도 -1bp로 상대적으로 선방한데다, 기업부문 대손충당금이 순환입을 기록하면서 하나은행 전체로 충당금이 120억원 환입된 것이 실적호조의 주된 원인이었다.
The main reason for the strong performance was that the bank NIM was relatively good at -1bp while the provisions for bad debts in the corporate sector were reversed by 12 billion won throughout Hana Bank.

대출 손실이 발생할 것으로 예상되면서 대손충당금을 쌓는 데 자금이 투입됐다.
As loan losses are expected, funds were injected to build up the allowance for bad debts.

특히 지난해 글로벌 상사 사업 매출채권에 대한 대손충당금 설정이 반영되면서 연결기준 영업손실 285억원, 당기순손실 46억원을 기록했다.
In particular, the company posted KRW 28.5 billion in consolidated operating losses and 4.6 billion won in net losses last year as it reflected provisions for bad debts on global commercial sales bonds.

금감원은 "이 제도를 통해 자영업자는 빚 상환 부담을 덜고 은행도 연체가 발생해 이를 바로 부실채권으로 전환하는 것보다 회수 가능성을 높여 부실채권 발생을 줄일 수 있다"고 평가했다.
The FSS assessed, "Through this system, self-employed people can reduce the burden of repaying their debts and banks can reduce the occurrence of bad loans by increasing the possibility of recovery rather than immediately converting them directly into non-performing bonds."

대손상각비 bad debt expense
대손충당금 Allowance
대손충당금 allowance for bad debts

상각 amortization
상각채권추심이익 gain on recovery of 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)

credits qualifying for bad debts reserve: 대금(대손 충당금 전입가능 한)

income from assets: 자산소득
income from discharge of indebtedness: 채무 면제익
income from foreign sources: 국외원천소득
income from immovable property 부동산소득
income from judgement: 수입감정료
income from money in trust: 금전신탁수익
income from operation: 영업이익
income from property, passive income: 자산소득
income from real estate: 부동산소득, 부동산 수입
income from recovery of bad debts: 상각채권추심익
income from sale of disused articles: 불용물품 처분익
income from source 원천소득
income from sources outside Korea: 국외원천소득
income from sources within Korea: 국내원천소득
income from trades 사업소득
income from trust deposits: 금전신탁 이익

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

provision for bad debts: 대손충당금
provision for depreciation: 감가상각충당금
provision for income tax: 소득세충당금
provision for repairs: 수선충당금(전입)
provision for tax: 납세충당금
provision for uncollectible accounts: 대손충당금
provision for uncollectible: 대손충당금
provision: 규정(規定)

recoveries of bad debts: 악성부채 회수

recovery of bad debts: 상각채권추심, 상각채권회수

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

reserve method of computing deductions for bad debts: 대손충당금 설정법

special bad debts reserve: 채권상각 특별계정

write off bad debts: 대손상각하다

대손충당금 reserve for bad debts

대손충당금: Allowances for Bad Debts

So far, the rhetoric has had little effect.
* rhetoric: 구사 언어
The yuan remains pegged at a rate of about 8.30 to the dollar, despite the fact that the Chinese economy is growing rapidly and its trade surplus with the US is expanding.
* 위안화는 미 달러화에 대해 약 8.30 위안으로 고정되어 있다.
* trade surplus with the US: 대 미국 무역흑자
That, US industrial groups say, undervalues the Chinese currency by as much as 40%.
* 위안화는 미 달러화에 대해 40% 가량 평가절하 되어 있다.
China has said it will consider revaluation or pegging the yuan to a wider basket of currencies - but refuses to set a timescale.
* revaluation: 재평가 (평가절상)
* a basket of currencies: 통화바스켓
Volatility, the Chinese fear, could have serious consequences both for unemployment - a serious problem - and a banking industry burdened with billions in bad debts.

대손충당금 貸損充當金 allowance for bad debts
대차대조표(貸借對照表)의 자산으로 표기되는 받을어음·외상매출금·대출금 등 채권(債權)에 대한 공제의 형식으로 계상되는 회수불능 추산액.


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