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replacement cost

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[百] 대체원가 (代替原價) replacement cost

cost of by-products: 부산물 원가
cost of capital: 자본비용(기업이 자본을 사용하는 대가로 자본제 공자에게 지급하 는 비용, 즉
cost of collection 징세비용
cost of compliance 납세이행비용
cost of construction: 건설비
cost of disposal: 처분비용
cost of finished goods: 제품원가
cost of fruit-tree: 과수의 취득원가
cost of goods manufactured statement: 제조원가보고서
cost of goods purchased: 매입원가
cost of goods sold on installment plan: 할부판매원가
cost of goods sold: 매출원가
cost of idle time: 유휴시간비, 부동시간비용(유휴시간에 대하여 지급하는 임금 등)
cost of idleness: 부동비(不動費)
cost of installing computer system: 설치비(컴퓨터)
cost of live stock: 생물의 취득원가
cost of living: 생계비
cost of maintenance: 유지비
cost of manufacture: 제조원가
cost of manufactured goods: 제조원가, 제품원가
cost of processing: 가공비
cost of product: 제품원가
cost of production budget: 제조비 예산
cost of production report: 제조원가 보고서
cost of production: 제조원가, 생산원가
cost of purchase: 매입원가
cost of reconstruction work: 개선공사비
cost of removing equipment: 시설이동비
cost of repairing the defect: 보수비
cost of repairs: 수선비
cost of replacement: 대체원가
cost of reproduction: 재(再) 제조원가
cost of retained earnings 유보이익의 자본비용
cost of sales adjustment: 매출원가수정(물가변동회계에 있어서의 매출원가의 수정 차액)
cost of sales: 매출원가
cost of service principle: 과세의 봉사원칙
cost of tax collection: 징세비
cost of temporary repair: 가수선비
cost of work peformed: 수행작업원가
cost of working up: 가공비

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

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

교체비용, 재취득가격 replacement cost

대체비용: Replacement Cost

대체원가 代替原價 replacement cost
이미 조달한 설비나 재고를 현재 또는 장래의 어느 시점에서 다시 조달할 경우에 필요한 비용.


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