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bank statement

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reconcile 화해시키다; 조화시키다 (make friendly after quarrel; correct
inconsistencies)
Each month we reconcile our checkbook with the bank statement.

recondite 심오한; 난해한; 알기어려운 (abstruse; profound; secret)
He read many recondite our checkbook with the bank statement.

Each month we reconcile our checkbook with the bank statement.
달마다 우리는 수표장을 은행 기록과 일치시킨다.

[회계 용어 3]
감가상각 : depreciation
감사보고서 : audited statement
가속상각 : accelerated depreciation
간접비: overhead
간접세 : indirect tax
감자: reduction of capital
결손금: deficit
계정 : account
고정비: fixed cost
고정자산: fixed asset
기말재고: ending inventory
기업공개 : going public
기업어음 : commercial paper
납입자본금 : paid-in capital
내부수익율 : internal rate of return : IRR
내부자거래 : insider trading
당좌대월: overdraft
당좌자산 : quick asset
대변 : credit
대차대조표 : balance sheet
전신환매입율 : telegraphic transfer bid rate
전신환매도율 : telegraphic transfer offer rate
매출원가 : cost of goods sold
매출이익 : profit margin
매출총이익 : gross profit
미지급이자: accrued interest
미지급비용 : accrued expense
미처분 이익잉여금 : undivided profit
받을어음 : note receivable
법정자본금 : legal capital, stated capital
변동환율 : floating exchange rate
부채 : debt
사후정산 : ex-post settling up
상각 : amortization
세전이익 : pretax income
소득 : income
소득세 : income tax
손익계산서 : income statement
손익 : profit and loss
손익분기 : breakeven
손익분기점 : break-even point
수권자본 : authorized share capital
순이익 : net profit
연결대차대조표 : consolidated balance sheet
연결손익계산서 : consolidated income statement
영업수익 : operating revenue
영업비 : operating expenses
외상매출금 : accounts receivable
우발채무 : contingent liability
원가 : cost
운전자본 : working capital
유가증권 : security
유동부채 : current liability
유동성 : liquidity
유동자산 : current asset
이연부채 : deferred liability
이월 : carry over
이자 : interest
자기자본 : equity
자기자본비용 : cost of equity capital
자기자본수익율 : return on common equity : ROE
자본 : capital
자산 : asset
자산매각 : divestiture
자산수익율 : return on assets : ROA
재고 자산 : inventory
재무제표 : financial statements
재투자 : plow back
적자 : deficit
정기예금 : time deposits
증자 : increase in capital
지급불능 : insolvency
지급어음 : note payable
차변 : debit
청산 : liquidation
투자수익율 : return on investment : ROI
특별매출 : special offering
특별이익 : extraordinary income
특별손실 : extraordinary loss
파산 : bankruptcy
평가절하 : devaluation

ANTIDUMPING INVESTIGATIONS INITIATION CHECKLIST
-
SUBJECT: (insert case name)
-
CASE NUMBER: (insert case number)
-
PETITIONER(S):
(insert name(s) - provide the locations of each plant and headquarters)
-
COUNSEL:
(insert name of law firm)
-
RESPONDENT(S):
(insert name(s))
-
SCOPE:
(insert the scope of the investigation)
-
IMPORT STATISTICS:
(insert the volume and value of imports for the most recently completed calendar year,
year-to-date, and the corresponding prior period)
-
CASE CALENDAR:
Petition Filed:
Initiation Deadline:
ITC Preliminary Determination:
ITA Preliminary Determination:
ITA Final Determination:
ITC Final Determination:
Order:
-
INDUSTRY SUPPORT: Does the petitioner(s) account for more than 50% of production
of the domestic like product?
Yes (insert %) (petition page reference)
No (insert %)
-
If No, do those expressing support account for the majority of those expressing an
opinion and at least 25% of domestic production?
Yes
No - do not initiate
-
Describe how industry support was established - specifically, describe the nature of any
polling or other step undertaken to determine the level of domestic industry support.
-
Was there opposition to the petition?
Yes
(identify each party expressing opposition)
No
-
Are any of the parties who have expressed opposition to the petition either importers or
domestic producers affiliated with foreign producers?
Yes
No
(explain how the views of these parties were treated in your determination of industry
support)
-
INJURY ALLEGATION:
-
We have received a copy of the action request from the Director of the Office of
Investigations, International Trade Commission. It indicates that the ITC finds that the
petition contains adequate and accurate information with respect to material injury. (The
relevant injury data can be found on page (insert #) of the petition.)
-
Does the petition contain evidence of causation? (answer Yes or No) (See page (insert #)
of the petition.) Specifically, does the petition contain information relative to:
-
___ volume and value of imports (see page (insert #) of the petition)
-
___ U.S. market share (i.e., the ratio of imports to consumption) (see page (insert #)
of the petition)
-
___ actual pricing (i.e., evidence of decreased pricing) (see page (insert #) of the
petition)
-
___ relative pricing (i.e., evidence of imports underselling U.S. products) (see page
(insert #) of the petition)
-
PETITION REQUIREMENTS:
-
Does the petition contain the following:
the name and address of the petitioner
the names and addresses of all known domestic producers of the domestic like
product
the volume and value of the domestic like product produced by the petitioner
and each domestic producer identified for the most recently completed 12-month period for which data is available
-
Was the entire domestic industry identified in the petition?
Yes
No (% of producers identified)
-
Does the petition also contain the following:
a clear and detailed description of the merchandise to be investigated, including
the appropriate Harmonized Tariff Schedule numbers.
the name of each country in which the merchandise originates or from which
the merchandise is exported.
Was the petition filed simultaneously with the Department of Commerce and
the ITC?
Yes
No
an adequate summary of the proprietary data was provided.
a statement regarding release under administrative protective order.
a certification of the facts contained in the petition by an official of the
petitioning firm(s) and its legal representative (if applicable).
import volume and value information for the most recent two-year period.
-
LESS THAN FAIR VALUE ALLEGATION:
-
Export Price/Constructed Export Price
-
Provide an explanation on how the export price and/or constructed export price was
derived (include in your description the source of the pricing information and any
adjustments necessary to calculate an ex-factory price; reference the pages in the petition
that contain this information; if the information is based on a market research report or
affidavit, explain why you believe that these sources are appropriate).
-
Does the petition contain the following:
support documentation for the alleged prices or costs and claimed adjustments.
any market research reports including an affidavits referring to sources and
how information was obtained
current and dated price data (no more than one-year old).
price and cost data from contemporaneous time periods.
correct currency rates used for all conversions to U.S. dollars (i.e., Federal
Reserve Bank of New York).
conversion factors for comparisons of differing units of measure.
-
Normal value
-
Provide an explanation on how the export price was derived (include in your description
the source of the pricing information and any adjustments necessary to calculate an ex-factory price; reference the pages in the pe
tition that contain this information; if the
information is based on a market research report or affidavit, explain why you believe that
these sources are appropriate).
-
Does the petition contain the following:
support documentation for the alleged prices or costs and claimed adjustments.
any market research reports including an affidavits referring to sources and
how information was obtained.
current and dated price data (no more than one year old).
price and cost data from contemporaneous time periods.
correct currency rates used for all conversions to U.S. dollars (i.e., Federal
Reserve Bank of New York).
conversion factors for comparisons of differing units of measure.
-
ESTIMATED MARGINS:
(insert the range of estimated dumping margins)
-
OTHER ISSUES:
(e.g., COP allegation, regional industry, critical circumstances)
-
RECOMMENDATION:
-
Based on sources readily available to the Department, we have examined the accuracy
and adequacy of the evidence provided in the petition, and recommend determining that
the evidence is sufficient to justify the initiation of an antidumping investigation. We
also recommend determining that the petition has been filed by or on behalf of the
domestic industry.
-
반덤핑조사개시 체크리스트
-
--------------------------------------------------------------------------------
제목 : (사건명 기입)
사건 번호 : (사건번호 기입)
-------------------------------------------------------------------
제소자 :
(이름 기입 - 본사 및 공장의 위치 기입)
-
고문변호사 :
(법률회사 이름 기입)
-------------------------------------------------------------------
(피제소자)
(이름 기입)
-------------------------------------------------------------------
범위 :
(조사범위 기입)
-------------------------------------------------------------------
수입통계 : (최근 1년의 수입량과 수입액 기입)
-------------------------------------------------------------
조사일정 :
신청일자
조사개시 최종일자
국제무역위원회의 예비판정
국제무역행정처의 예비판정
국제무역행정처의 최종판정
국제무역위원회의 최종판정
관세부과명령
-------------------------------------------------------------------
-
업계의 찬성 : 제소자는 국내동종물품 생산의 50% 이상을 점유하는가?
예 ( % 기입) (신청페이지 참고)
아니오 ( % 기입)
-
만약 아니라면 찬성을 표하는 기업이 의견제시 기업중 다수이고 국내
생산의 최소한 25%를 점유하는가?
예 ( % 기입) (신청페이지 참고)
아니오 - 조사개시 불가
-
어떻게 업계의 찬성이 이루어졌는지를 기술한다. - 특히 국내산업의
지지수준을 판단하기 위하여 수행된 여론조사나 기타 조치내용을 기술
한다.
-
신청에 반대가 있었는가?
예 ( % 기입) (신청페이지 참고)
(반대를 표시한 각각의 관계인 명시)
아니오
-
신청에 반대한 자중 해외생산자와 연계된 수입업자나 국내생산자가 있는가?

아니오
(이들 당사자의 의견이 업계의 찬성여부를 판단할 때에 어떻게 반영되었
는지 설명한다)
-------------------------------------------------------------------
피해주장 :
국제무역위원회 조사국장으로부터 조치요청서 사본을 받는데, 이는 국제
무역위원회가 신청서에서 실질적인 피해와 관련하여 적절하고 정확한 자
료가 포함되어 있다는 것을 발견하였다는 것을 표시하는 것이다.
(관련되는 피해자료는 신청서의 해당페이지(페이지 수 기입)에서 볼 수
있다)
신청서에 인과관계의 근거가 포함되어 있는가?(예 또는 아니오 대답)
(신청서의 해당페이지 참조), 특히 다음과 관련한 자료를 포함하고 있는가?
수입량 및 수입금액
미국내 시장 점유율 (즉 소비에 대한 수입의 비율)
실제가격 (즉 가격인하의 증거)
상대가격 (미국상품의 판매를 위축시킨 수입의 증거)
-------------------------------------------------------------------
신청서의 구비사항
-
신청서에는 다음사항을 포함하고 있는가 :

해외사업환산대 overseas operations translation credit
현금과 예금 cash and bank deposit
현금흐름표 statement of cash flows
현재가치 할인차금 present value discount account
XX 적립금 reserve for..........

bank acceptance: 은행인수어음
bank account reconciliation: 은행계정 조정
bank account: 은행계정, 예금
bank accounting: 은행회계
bank accounts: 은행구좌
bank advance: 은행대출
bank balance: 은행잔고
bank book-keeping: 은행부기
bank book: 은행통장, 당좌예금출납장
bank certificate of deposit: 은행예금증서
bank charges: 은행수수료
bank confirmation: 은행의 확인(고객의 신용상태를 확인해줌)
bank cost accounting: 은행원가계산
bank deposit method: 은행잔고법
bank deposit: 은행예금
bank discount rate: 은행할인료율
bank guarantee: 은행의 지급보증
bank interest: 은행이자
bank loans payable: 은행차입금
bank loans secured by mortgage on factory foundation: 공장재단담보에 의한 은행차입
bank loans: 은행차입금
bank over-drafts: 당좌차월
bank premises and equipments: 영업용 토지 건물집기
bank premises and real estate accounts: 부동산 동산 계정
bank prime rate: 은행우대금리(미국 상업은행의 일류 기업에 대한 최우대 대출금리)
bank reconciliation statement: 은행계정조정표
bank reconciliation: 은행계정조정표
bank reserve ratio: 예금지불준비율
bank reserve: 은행지불준비금
bank statement: 은행계산서(은행이 예금자에 대하여 제공하는 계산서, 은행 자체의 재무 요약
bank transfer: 은행간 대체
banker's acceptance bill: 은행인수어음
banker's acceptances: 은행인수어음
banker's ratio: 은행가 비율, 유동비율
banking facilities: 금융기관

cash dividend: 현금배당
cash equivalent: (유가증권등) 현금에 준하는 것
cash flow statement: 현금수지일람표
cash flow-back: 현금회수
cash flow: 현금유동
cash forecasts: 현금수지 견적
cash in advance: 선급금
cash in bank: 은행예금 (미국)
cash in hand: 현금 (영국)
cash in transit: 미달현금
cash income: 현금수입
cash item: 현금항목
cash journal: 현금출납 분개장
cash letters: 현금송장
cash market: 현금 시장
cash on hand and in banks: 현금 및 예금
cash on hand: 현금 (미국)
cash or collect on delivery: 인도시 지불
cash order: 현금지불 증서
cash outlays: 현금지출
cash over or short account: 현금과부족 계정
cash overage and shortage: 현금과 부족
cash payment journal: 현금지급장
cash payment: 현금지급
cash price: 현금가격
cash ratio: 현·예금비율

cut off date: 마감일(결산 또는 감사목적으로 현금, 재화 기타의 흐름을 중지시키기
cut-off rate 거부율
cut-off statement: 주로 감사용 목적으로 작성했던 단기간의 각종 계산서
cut-off test: 해당기간 분리감사( 거래의 기간귀속 적정 여부 감사)
cutoff bank statement: 마감일의 은행잔액증명서

statement affairs: 자산부채표
statement analysis: 재무제표 분석
statement form: 보고식, 설명식(=reporting, form)
statement of account-current: 상호계산서
statement of account: 계정서, 청산서, 결산보고
statement of affairs: 파산자의 대차대조표
statement of application of funds: 자금운용표
statement of assets and liabilities: 대차대조표의 별명
statement of bank reconciliation: 은행계정조정표
statement of capital surplus: 자본잉여금 계산서
statement of cash flow: 현금수지보고서
statement of changes in financial position: 재무상태변동표
statement of condition: 재정상태 계산서, 대차대조표
statement of deficit: 결손금 계산서
statement of earned surplus: 이익잉여금 계산서
statement of facts: 합의사실 기재서
statement of financial condition: 대차대조표의 별명
statement of financial position: 재정상태 보고서
statement of funds flow: 자금운용표
statement of income and expense: 수지계산서
statement of income and retained earnings: 손익·잉여금 결합계산서, 잉여금 결합계산서
statement of items: 내역서
statement of liabilities: 채무 명세서
statement of liquidation: 파산청산서, 청산보고서
statement of loss disposition: 결손금 처리 계산서
statement of operating earnings: 경상 이익계산서
statement of operating results: 영업성적계산서, 손익계산서
statement of position: 의견서, 견해
statement of position: 의견서, 견해기술서
statement of production cost: 제조원가 보고서
statement of profit and loss: 손익계산서
statement of realization and liquidation: 처분·청산 계산서
statement of reason: 사유서
statement of receipts and disbursements: 수지계산서
statement of resources and liabilities: 대차대조표의 별명
statement of retained earnings: 이익잉여금 계산서
statement of revenues and expenses: 수지계산서
statement of sources and applications of fund: 자금운용표
statement of sources and assets of fund: 자금운용표
statement of stockholder's equity: 주주지분 명세표
statement of stockholder's investment: 주주지분 계산서
statement of stockholder's net worth: 주주지분 계산서
statement of surplus: 잉여금 계산서
statement of tax reconciliation: 세무조정계산서
statement of the cost manufactured goods: 제조원가 보고서
statement: 계산서


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