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debentures

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bank debenture 금융채

debenture bond 무담보 사채권

debenture stock (영)무상환사채권

debenture 〔dib´ent∫∂r〕 (관공서 발행의)채무증서, 사채(社債)

naked debenture (영)무담보 사채

debenture 사채, (공무원이 서명한)채무증서

[百] 사채권자집회 (社債權者集會) meeting of debenture holder

[百] 금융채 (金融債) bank debenture

[百] 시가전환사채 (時價轉換社債) debenture convertible at market price

[百] 저당증권 (抵當證券) mortgage debenture

[百] 디벤처스톡 debenture stock

[百d] 시가전환사채 [ 時價轉換社債, debenture convertible at market price ]

debenture 사채권

[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
-
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

[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

n of deferred charges 이연자산상각비
loss on disposition of marketable securities 유가증권처분손실
loss on valuation of inventories 재고자산평가손실
sales discounts 매출할인
loss on foreign currency transactions 외환차손
loss on foreign currency translation 외화환산손실
donations 기부금
loss on disposition of investments 투자자산처분손실
loss on disposition of tangible assets 유형자산처분손실
loss on redemption of debentures 사채상환손실
ordinary income 경상이익
extraordinary gain 특별이익
gain from assets contributed 자산수증이익
gain on exemption of debts 채무면제이익
gain on insurance settlement 보험차익
gain on perior period error correction 전기오류슈정이익
extraordinary losses 특별손실
casualty losses 재해손실
loss on prior period error corrections 전기오류수정손실
income before income taxes 법인세비용 차감전순이익
income tax expense 법인세비용
net income 당기순이익

금융권 관계자는 "혼합형 주택담보대출은 금융채 금리 영향을 많이 받기 때문에 채권시장이 안정화되면 금리가 내려갈 여지가 있다"고 내다봤다.
"Since mixed mortgage loans are heavily affected by interest rates of bank debentures, there is room for interest rates to fall once the bond market stabilizes," an official from the financial sector said.

일반기업이 발행하는 일반회사채가 25조7,712억원으로 24.1% 늘었고 금융회사가 발행하는 금융채는 53조1,183억원으로 0.8% 증가했다.
General corporate bonds issued by general companies rose by 24.1% to 25.7712 trillion won, while bank debentures issued by financial firms rose by 0.8% to 53.1183 trillion won.

사채 debentures
사채 bonds
사채발행비 debenture issuance costs
사채발행차금 discount on debentures issued
사채상환손실 loss on redemption of debentures
사채상환이익 gain on redemption of debentures

amortization factor: 배부율
amortization fund: 감채기금, 부채상각준비금
amortization method: (이자를 감안한)연차체감법
amortization of bond discounts: 사채할인발행차금 상각
amortization of bond premium: 사채발행차금 상각
amortization of debenture expenses: 채권발행비용상각
amortization of deferred assets: 이연자산의 상각
amortization of discount on debentures: 채권발행금지 상각
amortization of discount on interest-bearing debentures: 이자채권발행차금상각
amortization of discount on non-interest bearing debentures: 무이자채권할인료
amortization of goodwill: 영업권의 상각
amortization of initial expenses: 창업비 상각
amortization schedule: 상각표
amortization: 감가소각, (이연자산)상각
amortize: 감가소가하다

bearer bond: 무기명 채권
bearer check: 소지인 지불수표
bearer debenture: 무기명 채권

bonds and debentures: 공사채
bonds and mortgage: 사채
bonds and securities register: 유가증권 기입장
bonds for payments of taxes: 납세담보
bonds man: 보증인
bonds payable a/c: 사채계정
bonds payable: 사채
bonds: 채권

conversion cost system: 가공비 공정별 총합 원가계산
conversion cost: 가공비(직접노무비 + 제조간접비)
conversion into cash of attached property: 압류재산 환가처분
conversion into cash of property: 재산의 환가
conversion into cash: 환가처분
conversion into money: 환가
conversion method: 환산방법
conversion of debentures: 전환사채의 주식으로의 전환
conversion price: 전환가격(사채를 주식으로 전환하는 경우의 가격)
conversion rate: 환율, 전환비율(전환사채를 주식으로 전환하는 비율)
conversion ratio: 교환비율
conversion: 가공, 전환(보유하고 있는 유가증권을 다른 종류로 바꾸는 것)
convert: 가공하다, 전환하다
convertible bonds: 전환사채
convertible farmland: 용도변경 가능농지
convertible preferred stock: 전환가능 우선주

corporate accounting principles: 기업회계원칙
corporate accounting: 회사회계 (주식)
corporate action: 회사행위
corporate bond: 사채
corporate charter: 회사설립허가서
corporate contractions 회사축소
corporate debenture: 사채
corporate divisions 회사분할
corporate financial statements: 회사재무제표
corporate franchise: 회사특권
corporate income tax 법인소득세
corporate income tax: 법인(소득)세
corporate income taxes payable: 미지급법인세
corporate income: 법인의 소득
corporate inhabitant tax: 법인주민세
corporate name: 상호
corporate reorganization: 회사의 재편성, 회사갱생
corporate right: 법인권
corporate seal: 회사직인
corporate source income 법인원천소득
corporate stock: 주식
corporate tax liability 법인과세소득세액
corporate tax payer: 법인 납세의무자
corporate: 법인의

Customs and Tariff Bureau, Ministry of Finance: 관세국(재무부)
customs audits: 관세감사
customs autonomy: 관세자주권
customs clearance business: 통관업
customs debenture: 환급관세 증명서
customs duties and the like: 관세 등(等)
customs duty liabilities: 관세납부의무
customs duty 관세
customs fees: 통관수수료
customs formalities: (세관) 절차
customs house: 세관
customs inspection: stations: 검사소 (세관)
customs inspector: 세관 검사원
customs laws and regulations: 관세법령
customs officer: 세관직원
customs penalty notice: 관세 벌과금 통고서
customs regulations: 관세규정
customs territory: 관세 영역
customs union: 관세동맹
customs values 수입관세과표

debenture in foreign currency: 외화표시 채권
debenture interest: 사채이자
debenture of drawback: 환급 증명서
debenture: (무담보) 사채
debentures accounts: 채권계정
debentures issued: 채권발행고
debentures subscriptions: 채무 모집금

interest on bank deposit: 은행예금이자
interest on bond: 사채이자
interest on borrowed money: 차입금 이자
interest on borrowings and rediscount: 차용금이자
interest on call money: 콜머니 이자
interest on capital paid out of capital: 건설이자(영국)
interest on corporation bonds: 사채이자
interest on current deposits: 당좌예금이자
interest on debentures: 채권이자
interest on deficiencies: 미납세액에 대한 이자, 납부 불성실 세액 이자
interest on deposit: 예금이자
interest on deposits at notice: 통지예금이자
interest on deposits for tax payment: 납세준비예금이자
interest on deposits with banks: 예금이자
interest on employee's deposits: 종업원 예금이자
interest on fixed deposits: 정기예금이자
interest on funded debt: 지급 사채이자
interest on government securities: 국채이자
interest on guaranty capital: 기금이자
interest on inter-office account: 본 지점 이체계정 이자
interest on loans and discount: 대출금이자
interest on loans from banks: 차입금이자
interest on loans on bills: 어음대여금 이자
interest on loans on deeds: 증서대여 이자
interest on loans rebated: 대여금이자 할인액
interest on loans: 대여금이자
interest on local securities: 지방채 이자
interest on miscellaneous deposits: 별단 예금이자
interest on ordinary deposits: 보통예금이자
interest on overdrafts with banks: 당좌 차월이자
interest on overdrafts: 당좌 대월이자
interest on public bond: 공채이자
interest on securities: 유가증권이자, 사채이자

principal and interest: 원리금
principal books: 주요(장)부
principal office, main office: 주 사무소
principal owner: 주 소유자
principal payables of matured debentures: 미지불 채권원금
principal place of abode: 주된 거주지
principal place of business: 주 사업장
principal production order: 주제조지도서
principal products: 주제품
principal residence: 주 거주지
principal statements: 주요 재무제표
principal tax: 본세
principal-agent relationship: 본인 대리인 관계
principal: 피 대리인, 원본(元本↔이자)

unamortized balance: 미상각 잔액
unamortized bond discount: 미상각 사채 할인
unamortized debenture expenses: 채권 발행비
unamortized debt discount and expenses: 사채발행차금
unamortized debt discount: 미상각 부채할인
unamortized discount on bonds: 사채발행차손
unamortized discount on debentures accounts: 채권발행차금 계정
unamortized discount on debentures: 채권발행차금
unamortized discount on interest-bearing debentures: 미경과채권할인료
unamortized interest during construction: 건설이자
unamortized premium on bonds: 미상각 사채발행 차익금
unamortized share-issuing expenses: 미상각 신주 발행비
unamortized: 미상각

관계회사사채: Investments in Affiliated Companies' Debentures

금융채: Finance Debentures

미지급채권이자: Accrued Debentures Interests

발행금융채권: Finance Debentures Issued

발행특별금융채권: Special Finance Debentures Issued

복리채: Compound Interest Debentures

비거주자발행원화채권: Debentures in Won Issued by Non-Resident

사채 corporate debenture

사채 社債 bond, debenture, corporate bond

사채: Corporate Bonds (Debentures)

사채명세서: Schedule of Debentures

사채발행비: Debenture-issuing Costs

사채발행비상각: Amortization of Debenture Issuing Costs

사채발행지급보증: Guarantees for Debenture-Issuing

사채발행지급보증대지급금: Advances for Customers on Guarantees for Debenture Issuing

사채발행지급보증대충: Contra Account of Acceptances and Guarantees for Debenture Issuing

사채발행차금: Premium or Discount on Debentures Issued

사채상환손실: Loss on Redemption of Debentures

사채상환이익: Gain on Redemption of Debentures

nterest Expense on Debentures

산업금융채권 industrial financial debenture

산업금융채권: Industrial Finance Debentures

수출입금융채권: Export-Import Finance Debentures

역외발행금융채권: Off-Shore Finance Debentures Issued

외화발행금융채권: Finance Debentures Issued in Foreign Currency

원화발행금융채권: Finance Debentures in Won

유동성미지급장은채이자: Accrued Interests of Long-term Bank Debentures Due Within One Year

이표채: Coupon Debentures

이표채발행차금: Discounts of Coupon Debentures

일반사채: General Debentures

자기사채: Treasury Debentures

장기신용채권: Long-term Bank Debentures

장기신용채권이자: Interest on Long-term Bank Debentures

장은채담보대출: Loans to Households Pledged on Long Term Bank Debentures

장은채매출예약금: Deposits Received for Reservation of Long-term Bank Debentures

장은채발행액: Long-term Bank Debentures Issuance Outstanding

장은채발행차금: Discounts of Long-term Bank Debentures

정부보증채: Debentures Guaranteed by Government

종합금융채권: Merchant Banks Finance Debentures

중소기업금융채권: Small and Medium Industry Finance Debentures

중장기사채인수: Private Placement from Long-term Bank Debenture

중장기시설자금대출: Long-term Loans for Facilities from Long Term Bank Debentures

중장기운전자금대출: Long-term Loans for Working Capital from Long Term Bank Debentures

채권의 발행: Issuance of Debenture

채권할증발행차금: Debentures Premium

후순위장은채: Subordinated Long Term Credit Debenture


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