fixed assets
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fixed assets 고정 자산
fixed assets 고정자산
유동자산 : current assets
미수금 : account receivable
부채 : liabilities
지급어음 : notes payable
사채 : bonds
고정자산 : fixed assets
특허권 : patents
상표권 : right of trade mark
창업비 : orgnization cost
개업비 : start-up cost
[百] 고정자산매각손익 (固定資産賣却損益) loss or gain on sale of fixed assets
[百] 고정자산처분손실 (固定資産處分損失) loss on disposal of fixed assets
[百] 무형고정자산 (無形固定資産) intangible fixed assets
[百] 고정자산회전율 (固定資産回轉率) turn-over ratio of fixed assets
[百] 유형고정자산 (有形固定資産) tangible fixed assets
[百] 고정비율 (固定比率) fixed assets ratio
[百] 고정자산 (固定資産) fixed assets
[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
문제가 터지고 나중에야 은행에서 받은 '투자상품 안내서'에는 해당 상품을 "채권 등 확정금리 자산에 분산 투자해 만기 때 연 4.0%를 지급한다"고 써 있다.
In "The Investment Product Guide," which was received from the bank only after the problem broke out, states that "the product is distributed to fixed-rate assets such as bonds and pays 4.0% per annum at maturity."
스테이블 코인의 가격이 오를 수 있는 유일한 방법은 그 밑에 가치가 고정돼 있는 화폐나 자산의 가격이 올라가는 것 뿐입니다.
The only way to raise the price of stable coins is to raise the price of money or assets whose value is fixed below them.
일본에서는 생활에 통상 필요한 고정자산이 자연재해로 손상된 경우 잡손공제라는 항목이 적용된다.
In Japan, if fixed assets normally needed for life are damaged by natural disasters, the category of miscellaneous loss deduction is applied.
예를 들어 사모채권으로 구성된 플루토 F1 D-1의 경우 한 바구니에 확정금리 자산 여럿이 들어간 FI펀드를 직가입한 뒤 재간접으로 플루토F1 D-1에 재가입할 수 있다.
For example, in the case of Pluto F1 D-1, which consists of private equity bonds, you can directly subscribe to an FI fund with several fixed-rate assets in one basket and re-join Pluto F1 D-1 indirectly.
[航]fixed assets 고정자산
고정부채 long-term liabilities
고정비 fixed cost
고정자산 fixed assets
고정자산 non-current assets
fixed asset ledger: 고정자산원장
fixed asset register: 고정자산대장
fixed asset schedule: 고정자산명세표
fixed asset turnover: 고정자산회전율
fixed asset unit: 고정자산 단위
fixed asset: 고정자산
fixed assets tax: 고정자산세
fixed assets to net worth ratio: 고정비율
fixed assets: 고정자산
gains from appreciation of securities: 유가증권 평가이익
gains from capital reduction: 감자차익
gains from exchange of properties: (자산) 교환차익
gains from prior period adjustments: 전기손익수정이익
gains from redemption of bonds: 사채상환차익
gains from sales of fixed assets: 고정자산 매각이익
gains on bond retirement: 사채상환차익
gains on consolidation: 합병차익
gains on insurance claim: 보험차익
gains on sale of securities: 유가증권 매각이익
gains on sales: 매출이익
general fixed-assets fund: 일반고정자산자금
intangible assets: 무형자산(無形資産)
intangible capital: 무형자본
intangible depreciable assets: 무형감가자산
intangible depreciable property: 무형상각자산
intangible effects: 무형의 효과
intangible fixed asset: 무형고정자산
intangible movable property: 무형동산
intangible property: 무형자산
intangible: 무형의
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
loss on assets: 자산손실
loss on bullion and foreign currency transactions: 지금은(地金銀) 외국통화매매손
loss on disposal of property: 동산 및 부동산처분손
loss on foreign exchange: 외국환차손
loss on property abandoned: 자산폐기 손실
loss on property destroyed: 자산파손 손실, 자산상해 손실
loss on property devaluation: 자산평가손
loss on retirement of fixed assets: 고정자산 제거손실
loss on sale of real estate: 부동산매각손
loss on sale of scrap-equipment: 폐기설비매각손
loss on sale of securities in investment: 투자유가증권 처분손실
loss on sales: 매출손실
loss on securities sold: 유가증권매각손
loss or gain on retirement of fixed assets: 고정자산 매각손익
losses from appraised assets: 재산 평가손
losses from appreciation of securities: 유가증권 평가손실
losses from prior period adjustments: 전기손익 수정손실
losses from sales of fixed assets: 고정자산 처분손실
profit from amalgamation: 합병차익
profit from capital reduction: 감자차익
profit from consolidation: 합병차익
profit from difference between new and old official prices: 가격차익금
profit from immovables transactions: 부동산 매매익
profit from merger: 합병차익
profit from revaluation of fixed assets: 고정자산 평가익
profit from revaluation of securities: 유가증권 평가익
profit from valuation of assets: 자산평가익
ratio of cash to thirty-day debts: 현금대 30일내 만기 부채비율
ratio of cost sales: 매상원가율
ratio of current assets to total deposits: 유동자산비율
ratio of current liabilities to net worth: 유동부채비율
ratio of direct and indirect tax: 직·간접세 비율
ratio of earnings to dividends: 이익금배당비율, 배당성향
ratio of fixed assets to long term capital: 고정자산 장기자본 비율
ratio of fixed assets to net worth: 고정자산 비율
ratio of fixed liabilities to net worth: 고정부채비율
ratio of fixed liability to long term: 고정부채 장기자본비율
ratio of general expenses to current income: 일반경비율
ratio of gross profit to net sales: 매상 총 이익률
ratio of inventory to net working capital: 재고자산 순 운전자본비율
ratio of merchandise to receivables: 상품재고대 수취계정비율
ratio of net profit to capital: 자본이익율
ratio of net profit to gross revenues: 순이익대비 총이익 비율
ratio of net profit to sales: 매상순익비율
ratio of net worth to deposits: 자기자본비율
ratio of net worth to total debt: 자기자본대비 부채비율
ratio of operating profit to revenue: 영업이익율
ratio of operating to net-sales: 영업이익율
ratio of personnel expenses to deposits: 인건비율
ratio of profit to capital: 자본이익율
ratio of profit to net sales: 순매출이익율
ratio of receivables to inventories: 수취계정 대 재고자산 비율
ratio of replacement: 자산의 갱신율
ratio of returned unsold goods: 반품율
ratio of shareholding: 지분율
ratio of study: 비율연구
ratio of tax amounts to national income: 조세부담율
ratio of taxation against national income: 국민소득에 대한 조세부담율
ratio of total expenses to total revenues: 총 수익률
ratio of total liabilities to net worth: 부채비율
ratio of value added: 부가가치율
ratio to indirect wages: 간접노무비 비율
ratio: 비율
revaluation excess: 재평가 차액
Revaluation of Assets Law: 자산재평가법
revaluation of assets: 자산 재평가
revaluation of stock: 주식의 재평가
revaluation profit: 재평가차익
revaluation reappraisal: 재평가
revaluation reserve: 재평가 적립금
revaluation surplus of fixed assets: 고정자산 재평가 잉여금
revaluation surplus reserve: 재평가 적립금
revaluation surplus: 재평가 잉여금
schedule of bonds payable: 사채명세표
schedule of bonds: 사채 일람표
schedule of capital: 자본금 명세표, 자본 명세표
schedule of depreciation: 감가상각 명세표
schedule of securities: 유가증권 명세표
schedule of tangible fixed assets: 유형고정자산 명세표
schedule of the cost of goods manufactured: 제조원가 명세서
schedule of the marginal efficiency of capital: 자본 한계효율표
substitute assets: 대체자산
substitute fixed assets: 대체고정자산
tangible assets: 유형자산(有形資産)
tangible fixed assets: 유형 고정자산
tangible property: 유형자산
tangible value: 유형 자산 가치
worth and fixed assets ratio: 고정비율, 자본고정자산비율
고정비율 fixed ratio, fixed assets to net worth ratio
고정자산증가율: Fixed Assets Growth
고정자산처분 명세서: Schedule of Disposition of Fixed Assets
고정자산처분손실: Loss on Disposition of Fixed Assets
고정자산처분이익: Gain on Disposition of Fixed Assets
고정자산회전율: Fixed Assets Turnover (Times)
고정장기적합률 fixed assets to stockholders’ equity and longterm liabilities
고정장기적합률: Fixed Assets to Equity and Long Term Liability
무형고정자산: Intangible Fixed Assets
무형고정자산명세서: Schedule of Intangible Fixed Assets
무형고정자산의 평가: Valuation of Intangible Fixed Assets
비업무용고정자산: Fixed Assets not Used for Business Purpose
비업무용자산: Fixed Assets for Non-business Purpose
업무용고정자산: Fixed Assets Used for Business Purpose
유형자산비율 fixed assets ratio
유형자산회전율 fixed assets turnov er
유형고정자산 有形固定資産 tangible fixed assets
기업이 영업활동을 하는 데 있어서 장기간에 걸쳐 사용하기 위하여 소유하고 있는 유형의 자산.
고정비율 固定比率 fixed assets ratio
기업의 안정성 측정을 위하여 사용되는 고정자산의 자기자본에 대한 비율.
고정자산 固定資産 fixed assets
1년 이상 기업 내에 체류하는 자산.
Attractive Characteristics of Infrastructure Assets
인프라자산의 매력적인 특징
1. high entry barriers (높은 진입 장벽)
2. inelastic demand (비탄력적인 수요)
3. stable cashflow (안정적인 현금흐름)
4. long duration, high-value physical assets (장기 수명의 고가치 실질 자산)
5. fixed-cost base, low variable costs (비용의 고정, 낮은 변동비용)
6. assets have pricing power (자산이 가격결정권 보유)
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