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valuation

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valuation £Û£ö¢¥©¡£ì£ê£õ¢¥£å£é¡ò¡Ó£î£Ý Æò°¡, »çÁ¤°¡°Ý

Bond-price valuation method: ä±Ç½Ã°¡Æò°¡Á¦
Fund¿¡ ÆíÀÔµÈ bond price(ä±Ç°¡°Ý)¸¦ market¿¡¼­ ¹ÞÀ» ¼ö ÀÖ´Â
current price(½Ã°¡)·Î Æò°¡ÇÏ´Â Á¦µµ. Áï fund¿¡ ÆíÀÔµÈ bond price¸¦
¸ÅÀϸÅÀÏÀÇ ½Ã¼¼´ë·Î Æò°¡ÇØ fundÀÇ standard price(±âÁذ¡°Ý)¸¦ °è»êÇÏ´Â
°ÍÀÌ´Ù.
Áö±Ý±îÁö´Â ITCs(Åõ½Å»ç)°¡ ä±ÇÇü ÆÝµå¿¡ ÆíÀÔµÈ bond(ä±Ç)¸¦ ÀÏ·üÀûÀ¸·Î
Æò°¡ÇÑ ÈÄ °æ°úÀÌÀÚ¸¦ ºÙ¿© ¿ø±Ý°ú ÀÌÀÚ¸¦ µ¹·ÁÁá´Ù. ÀÌ´Â standard price¸¦
»êÁ¤ÇÒ ¶§ bond¸¦ ¸ÅÀÔÇÒ ´ç½ÃÀÇ °¡°ÝÀ» »ç¿ëÇØ bond price°¡ fixed price
°¡°Ýº¸´Ù ¿À¸£¸é Â÷ÀÍÀ» ì±â°í ¼Õ½ÇÀÌ ³ª¸é ¼ÕÇØ¸¦ º¸¸é¼­ °í°´¿¡°Ô
Á¦½ÃÇß´ø earning rate¸¦ ¸ÂÃç interest rate¸¦ Áö±ÞÇÏ´Â °ÍÀ¸·Î
°í°´µéÀº fixed interest rate¸¦ ¹Þ´Â ¼ÀÀ̾ ÀºÇà ÀúÃà°ú º°·Î ´Ù¸£Áö
¾Ê¾Ò´Ù. ±×·¯³ª bond-price valuation method°¡ Àû¿ëµÇ¸é ITCs ´ë½Å °í°´ÀÌ
stock investment(ÁÖ½ÄÅõÀÚ)¿Í ¸¶Âù°¡Áö·Î ÅõÀÚÀ§Çè°ú °í¼öÀÍÀ» ¸ðµÎ ¶°¾È°Ô µÈ´Ù.
Interest rate°¡ ³»·Á bond price°¡ ¿À¸£°Å³ª ¿î¿ë¿¡ ¼º°øÇØ ¸Å¸ÅÂ÷ÀÍÀ»
°ÅµÎ¸é investors' earning rate(°í°´ ¼öÀÍ·ü)°¡ ¿Ã¶ó °¡Áö¸¸
interest rate°¡ ¿Ã¶ó bond price°¡ ¶³¾îÁö°Å³ª dishonored bond(ºÎ½Çä±Ç)¿¡
À߸ø ÅõÀÚÇÏ¸é ¼ÕÇØ¸¦ º»´Ù.

His parents had talked enthusiastically of school, and Clark accepted it
at their valuation.
ºÎ¸ð´ÔÀÌ ¿­·ÄÈ÷ Çб³¿¡ °üÇÑ ¾ê±â¸¦ ÇϽøé, Ŭ¶óÅ©´Â ±×µéÀÇ ¸»¾¸´ë·Î
Çб³¸¦ ¹Þ¾Æµé¿´´Ù.

[ÛÝ] °¡»óÆò°¡¹ý (Ê£ßÌøÄʤÛö) contingent valuation method:CVM

[ÛÝ] »ê¸²Æò°¡ (ߣ×ùøÄʤ) forest valuation

[ÛÝ] ±¤»êÆò°¡ (ÎÎߣøÄʤ) mine valuation

[ÛÝ] ¿ø°¡ÁÖÀÇ (ê«Ê¤ñ«ëù) cost valuation basis

[ÛÝ] Æò°¡°èÁ¤ (øÄʤͪïÒ) valuation account

[ÛÝ] Æò°¡¼ÕÀÍ (øÄʤáßìÌ) valuation profit and loss

valuation Æò°¡

[ȸ°è ¿ë¾î 2]
´ëÂ÷´ëÁ¶Ç¥ Balance Sheet
-
assets ÀÚ»ê
current assets À¯µ¿ÀÚ»ê
quick assets ´çÁÂÀÚ»ê
cash and bank deposit Çö±Ý°ú ¿¹±Ý
marketable securities À¯°¡Áõ±Ç
trade receivables ¸ÅÃâä±Ç
allowance for bad debts ´ë¼ÕÃæ´ç±Ý
short-term loans ´Ü±â´ë¿©±Ý
deferred income tax debits ÀÌ¿¬¹ýÀμ¼Â÷
inventories Àç°íÀÚ»ê
merchandise »óǰ
finished goods Á¦Ç°
semi-finished goods ¹ÝÁ¦Ç°
work in-process Àç°øÇ°
raw materials ¿øÀç·á
supplies ÀúÀåǰ
non-current assets °íÁ¤ÀÚ»ê
investments ÅõÀÚÀÚ»ê
long-term bank deposits Àå±â¼º¿¹±Ý
restricted cash and bank deposits ƯÁ¤Çö±Ý°ú ¿¹±Ý
investment securities ÅõÀÚÀ¯°¡Áõ±Ç
long-term loans Àå±â´ë¿©±Ý
long-term trade receivables Àå±â¼º¸ÅÃâä±Ç
present value discount account ÇöÀç°¡Ä¡ ÇÒÀÎÂ÷±Ý
investment properties ÅõÀںε¿»ê
guarantee deposit º¸Áõ±Ý
tangible assets À¯ÇüÀÚ»ê
land ÅäÁö
buildings °Ç¹°
accumulated depreciation °¨°¡»ó°¢´©°è¾×
machinery and equipment ±â°èÀåÄ¡
ships ¼±¹Ú
vehicles and transportation equipment Â÷·®¿î¹Ý±¸
construction in-progress °Ç¼³ÁßÀÎ ÀÚ»ê
intangible assets ¹«ÇüÀÚ»ê
goodwill ¿µ¾÷±Ç
intellectual proprietary rights °ø¾÷¼ÒÀ¯±Ç
mining rights ±¤¾÷±Ç
fishing rights ¾î¾÷±Ç
land use rights Â÷Áö±Ç
deferred charges ÀÌ¿¬ÀÚ»ê
organization costs â¾÷ºñ
pre-operating costs °³¾÷ºñ
new stock issurance costs ½ÅÁÖ¹ßÇàºñ
debenture issurance costs »çä¹ßÇàºñ
research and development costs ¿¬±¸°³¹ßºñ
liabilities ºÎä
current liabilities À¯µ¿ºÎä
trade payables ¸ÅÀÔ乫
short-term borrowings ´Ü±â Â÷ÀÔ±Ý
income taxes payable ¹ÌÁö±Þ ¹ýÀμ¼
devidends payable ¹ÌÁö±Þ ¹è´ç±Ý
current portion of long-term debts À¯µ¿¼º Àå±âºÎä
deferred income tax credits ÀÌ¿¬¹ýÀμ¼´ë
long-term liabilities °íÁ¤ºÎä
debentures »çä
discount on debentures issued »çä¹ßÇàÂ÷±Ý
long-term borrowings Àå±â Â÷ÀÔ±Ý
long-term trade payable Àå±â¼º ¸ÅÀÔ乫
present value discount account ÇöÀç°¡Ä¡ ÇÒÀÎÂ÷±Ý
liability provisions XX Ãæ´ç±Ý
stock holders' equity ÀÚº»±Ý
common stock º¸ÅëÁÖ ÀÚº»±Ý
preferred stock ¿ì¼±ÁÖ ÀÚº»±Ý
capital surplus ÀÚº»À׿©±Ý
capital reserves ÀÚº»Áغñ±Ý
paid-in capital in excess of par value ÁֽĹßÇà Ãʰú±Ý
gain on capital reduction °¨ÀÚÂ÷ÀÍ
assets revaluation reserve ÀçÆò°¡Àû¸³±Ý
retained earnings ÀÌÀÍÀ׿©±Ý
legal reserve ÀÌÀÍÁغñ±Ý
reserve for business rationalization ±â¾÷ÇÕ¸®È­ Àû¸³±Ý
reserve for financial structure improvement À繫±¸Á¶°³¼±Àû¸³±Ý
reserve for.......... XX Àû¸³±Ý
unappropriated retained earnings carried over to subsequent year Â÷±âÀÌ¿ù ÀÌÀÍ À׿©±Ý
capital adjustment ÀÚº»Á¶Á¤
discounts on stock issurance ÁÖ½ÄÇÒÀÎ ¹ßÇàÂ÷±Ý
pre-operating dividends ¹è´ç°Ç¼³ÀÌÀÚ
treasury stock ÀÚ±âÁÖ½Ä
consideration for conversion rights Àüȯ±Ç ´ë°¡
consideration for stock warrants ½ÅÁÖÀμö±Ç ´ë°¡
unissued stock dividends ¹Ì±³ºÎÁÖ½Ä ¹è´ç±Ý
gain on valuation of investment in equity securities ÅõÀÚÁֽįò°¡ÀÌÀÍ
overseas operations translation credit ÇØ¿Ü»ç¾÷ȯ»ê´ë
-
accrued expenses ¹ÌÁö±Þºñ¿ë
accrued income taxes ¹ÌÁö±Þ¹ýÀμ¼
accrued dividends ¹ÌÁö±Þ¹è´ç±Ý
accrued income ¹Ì¼ö¼öÀÍ
acquisition cost Ãëµæ°¡¾×
advance from customers ¼±¼ö±Ý
advance payments ¼±±Þ±Ý
Allowance ´ë¼ÕÃæ´ç±Ý
capital stock ÀÚº»±Ý
conversion right adjustment accounts Àüȯ±Ç Á¶Á¤°èÁ¤
convertible bonds Àüȯ»çä
doubtful accounts ¸ÅÃâä±Ç
gross amounts ÃѾ×
in aggregate ÀϰýÇØ¼­
investment assets ÅõÀÚÀÚ»ê
liquidity À¯µ¿¼º¹è¿­¹ý
memorandum accounts ºñ¸Á°èÁ¤
netted amounts ¼ø¾×
prepaid expenses ¼±±Þºñ¿ë
product warranties and guarantees °ø»çº¸ÁõÃæ´ç±Ý
repairs and maintenance ¼ö¼±,ÆÇ¸Åº¸ÁõÃæ´ç±Ý
severance and retirement benefits ÅðÁ÷±Þ¿©Ãæ´ç±Ý
stock issurance costs ½ÅÁÖ¹ßÇàºñ
stockholder's equity ÀÚº»
structures ±¸Ã๰
suspense payments °¡Áö±Þ±Ý
suspense receipts °¡¼ö±Ý
the face value ¾×¸é°¡¾×
treasury bonds ÀÚ±â»çä
unearned income ¼±¼ö¼öÀÍ
withholdings ¿¹¼ö±Ý

[ȸ°è ¿ë¾î 3]
¼ÕÀͰè»ê¼­ ¿ë¾î Á¤¸®
-
sales ¸ÅÃâ¾×
cost of sales ¸ÅÃâ¿ø°¡
beginning inventory of merchandise ±âÃÊ»óǰÀç°í¾×
purchases during the year ´ç±â¸ÅÀÔ¾×
ending inventory of merchandise ±â¸»»óǰÀç°í¾×
gross profit(gross loss) ¸ÅÃâÃÑÀÌÀÍ(¸ÅÃâÃѼսÇ)
selling and administrative expreses ÆÇ¸Åºñ¿Í ÀϹݰü¸®ºñ
salaries ±Þ¿©
retirement allowance ÅðÁ÷±Þ¿©
other employee benefits º¹¸®ÈÄ»ýºñ
rent ÀÓÂ÷·á
entertainment Á¢´ëºñ
depreciation °¨°¡»ó°¢ºñ
taxes and dues ¼¼±Ý°ú °ø°ú
advertising ±¤°í¼±Àüºñ
ordinary research and development expenses °æ»ó¿¬±¸°³¹ßºñ
bad debt expense ´ë¼Õ»ó°¢ºñ
operating income ¿µ¾÷ÀÌÀÍ
non-operating income ¿µ¾÷¿Ü¼öÀÍ
interest income ÀÌÀÚ¼öÀÍ
devidend income ¹è´ç±Ý¼öÀÍ
reatal income ÀÓ´ë·á
gain on disposition of marketable securities À¯°¡Áõ±ÇÆò°¡ÀÌÀÍ
purchase discounts ¸ÅÀÔÇÒÀÎ
gain on foreign currency transactions ¿ÜȯÂ÷ÀÍ
gain on foreign currency translation ¿Üȯȯ»êÀÌÀÍ
gain on disposition of tangible assets À¯ÇüÀÚ»êóºÐÀÌÀÍ
gain on recovery of bad debts »ó°¢Ã¤±ÇÃß½ÉÀÌÀÍ
gain on redemption of debentures »çä»óȯÀÌÀÍ
non-operating expense ¿µ¾÷¿Üºñ¿ë
interest expense ÀÌÀÚºñ¿ë
amortization of deferred charges ÀÌ¿¬ÀÚ»ê»ó°¢ºñ
loss on disposition of marketable securities À¯°¡Áõ±ÇóºÐ¼Õ½Ç
loss on valuation of inventories Àç°íÀÚ»êÆò°¡¼Õ½Ç
sales discounts ¸ÅÃâÇÒÀÎ
loss on foreign currency transactions ¿ÜȯÂ÷¼Õ
loss on foreign currency translation ¿Üȭȯ»ê¼Õ½Ç
donations ±âºÎ±Ý
loss on disposition of investments ÅõÀÚÀÚ»êóºÐ¼Õ½Ç
loss on disposition of tangible assets À¯ÇüÀÚ»êóºÐ¼Õ½Ç
loss on redemption of debentures »çä»óȯ¼Õ½Ç
ordinary income °æ»óÀÌÀÍ
extraordinary gain Ưº°ÀÌÀÍ
gain from assets contributed ÀÚ»ê¼öÁõÀÌÀÍ
gain on exemption of debts 乫¸éÁ¦ÀÌÀÍ
gain on insurance settlement º¸ÇèÂ÷ÀÍ
gain on perior period error correction Àü±â¿À·ù½´Á¤ÀÌÀÍ
extraordinary losses Ưº°¼Õ½Ç
casualty losses ÀçÇØ¼Õ½Ç
loss on prior period error corrections Àü±â¿À·ù¼öÁ¤¼Õ½Ç
income before income taxes ¹ýÀμ¼ºñ¿ë Â÷°¨Àü¼øÀÌÀÍ
income tax expense ¹ýÀμ¼ºñ¿ë
net income ´ç±â¼øÀÌÀÍ

Two conceptions of science embody two different valuations of scientific life and of the purpose of scientific inquiry.
°úÇп¡ ´ëÇÑ µÎ °¡Áö °³³ä(ÀνÄ)Àº °úÇÐÀûÀÎ »î°ú °úÇÐÀû ¿¬±¸ ¸ñÀû¿¡ ´ëÇÑ »óÀÌÇÑ Æò°¡¸¦ ³º°Ô ÇÑ´Ù.
According to the first conception, science is above all else an imaginative and exploratory activity, and the scientist is a person taking part in a great intellectual adventure.
ù ¹øÂ° °³³ä(ÀνÄ)¿¡ µû¸£¸é °úÇÐÀº ´Ù¸¥ ¹«¾ùº¸´Ùµµ dzºÎÇÑ »ó»ó·Â°ú ޱ¸È°µ¿ÀÌ ¿ä±¸µÇ´Â °ÍÀÌ°í °úÇÐÀÚ´Â À§´ëÇÑ ÁöÀû ¸ðÇè¿¡ Âü¿©ÇÏ´Â »ç¶÷ÀÌ´Ù.
The alternative conception suggests that science is above all else a critical and analytical activity and the scientist is pre-eminently a person who requires evidence before he or she delivers an opinion, and when it comes to evidence is hard to please (Medawar, 1991).
±×¿Í ´Ù¸¥ (¶Ç ÇϳªÀÇ) °³³ä(ÀνÄ)¿¡¼­ °úÇÐÀº ¹«¾ùº¸´Ù ºñÆÇÀûÀÌ°í ºÐ¼®ÀûÀΠȰµ¿ÀÌ¸ç °úÇÐÀÚ´Â À¯´Þ¸® ÀǰßÀ» ³»±â Àü¿¡ Áõ°Å¸¦ ¿øÇϰí Áõ°Å¸¦ ã¾Æµµ ±×¸® ±â»µÇÏÁö ¾Ê´Â´Ù°í º»´Ù.

Archimedian valuation ¾Æ¸£Å°¸Þµ¥½º ºÎÄ¡

Euclidean valuation À¯Å¬¸®µå ¿µ¿ªÇÔ¼ö

valuation ºÎÄ¡

In Brazil, we like some of the retailing stocks. We just upgraded Pao de
Azucar. We like Tele Norte Leste, a telecommunications company. And we
like Brazilian steel stocks CST and CSN, which are selling at valuations
that are among the most compelling in the world.
ºê¶óÁú¿¡¼­´Â ¼Ò¸Å °Å·¡ ÁÖ½ÄÀ» ¼±È£Çϸç ÃÖ±Ù Pao de AzucarÁÖ¸¦ µî±Þ »ó½Â
Á¶Á¤À» ÇßÀ¸¸ç ´Ù¸¥ ¼±È£ÁÖ´Â Åë½Å ȸ»ç Tele Norte Leste, ö°­ ÁÖÀÎ CST¿Í
CSNÀÌ ÀÖÀ¸¸ç ÀÌ ÁֽĵéÀº ±¹Á¦ÀûÀ¸·Îµµ °æÀï·ÂÀÖ´Â °¡°Ý¿¡ °Å·¡µÇ°í ÀÖ´Ù.

In Quantum3D's case, Offroad executives and company officials came to an
agreement relatively quickly, though Smith says ``they managed to ratchet
us down a little on valuation.''
ÀÌ ÄöÅÒ°úÀÇ °è¾à°Ç¿¡¼­ ¿ÀÇÁ·Îµå´Â ºñ±³Àû »¡¸® ÇÕÀÇÇß´Ù.
The value of the company was put at $86 million, which means that
Quantum3D was selling a little less than 6 percent of the company in the
Offroad deal.
ÀÌ È¸»çÀÇ °¡Ä¡´Â 8õ6¹é¸¸ ´Þ·¯·Î »êÁ¤µÆ´Âµ¥ 6%°¡ ä ¾ÈµÇ´Â ȸ»çÁÖ½ÄÀÌ
ÆÈ·È´Ù.
To some degree, the Quantum3D officials were purchasing the services of
an intermediary. They didn't have to go on an expensive private tour,
stopping for pitches in 10 cities. Instead, the Quantum execs did it by
Webcast.
¿ÀÇÁ·Îµå´Â ¸ðµç Áß°³¿ªÇÒÀ» ÈǸ¢È÷ ÇØ³Â´Ù. ÄöÅÒ°ü°èÀÚµéÀº ºñ¿ëÀ» µé¿©°¡¸é
¼­ ·Îµå¼î¸¦ ÇÒ Çʿ䵵 ¾øÀÌ ¸ðµç ¾÷¹«¸¦ ÀÎÅͳÝÀ» ÅëÇØ ³¡³Â´Ù.
For that matter, they didn't have to print a prospectus or organize
PowerPoint slides.
Á¤°üÀ» ÀμâÇϰųª ÆÄ¿öÆ÷ÀÎÆ®¸¦ ÀÌ¿ëÇØ ȸ»ç¸¦ ¼Ò°³ÇÏ´Â ½½¶óÀ̵带 ¸¸µå´À¶ó
ºÎ»êÀ» ¶³ Çʿ䵵 ¾ø¾ú´Ù.
All that was done on the Web, too. If investors had questions, the
Quantum3D people answered them by e-mail.
¸ðµç ÀÏÀÌ ÀÎÅͳÝÀ» ÅëÇØ 󸮵Ǹ鼭 ÅõÀÚÀÚµéÀÇ ¹®ÀÇ»çÇ×Àº ÀüÀÚ¿ìÆíÀ» ÅëÇØ
ÇØ°áµÆ´Ù.
The company even demonstrated the razzle-dazzle of its chips on a
videotape made available to shareholders.
½ÉÁö¾î´Â ÄöÅÒÀÇ Ä¨¼Ò°³µµ ºñµð¿ÀÅ×ÀÌÇÁ¸¦ ÅëÇØ ÀÌ·ïÁ³´Ù.

¸ð¹ÙÀÏ À¥2.0°ú ±¹³» ¸ð¹ÙÀÏ À¥2.0ÀÇ Ç¥ÁØ Æò°¡ ¹æ¾È ¿¬±¸
Mobile Web2.0 and the Research on valuation method about Mibile Web 2.0

½Ç³»µðÀÚÀÎ ½ºÅ¸ÀÏ¿¡ µû¸¥ ½Ç³»½Ä¹°ÀÇ ½Ã°¢Àû À̹ÌÁö Æò°¡¿Í ½Ç³»Á¶°æ À¯ÇüÈ­
Visual Valuation of Indoor Plants and Typological Classification to Indoor Garden by Interior Design Style

ÅõÀںε¿»ê investment properties
ÅõÀÚ¼öÀÍÀ² return on investment : ROI
ÅõÀÚÀ¯°¡Áõ±Ç investment securities
ÅõÀÚÀÚ»ê investment assets
ÅõÀÚÀÚ»ê investments
ÅõÀÚÀÚ»êóºÐ¼Õ½Ç loss on disposition of investments
ÅõÀÚÁֽįò°¡ÀÌÀÍ gain on valuation of investment in equity securities

Àç°íÀÚ»ê inventories
Àç°íÀÚ»êÆò°¡¼Õ½Ç loss on valuation of inventories

accounting valuation: ȸ°è»óÀÇ Æò°¡

base pay: ±âº»±Þ, º»ºÀ(overtime À̳ª bonus ºÒÆ÷ÇÔ)
base period: ±âÁرⰣ, ±âÁس⵵
base price: ±âÁذ¡°Ý
base rate: ±âº»±Þ
base salary: ±âº»±Þ, º»ºÀ
base standard cost: ±âº»Ç¥ÁØ¿ø°¡
base stock inventory method: ±âÁØÀç°í¹ý, Á¤»óÀç°í¹ý
base stock inventory valuation: ±âÁØÀç°íÆò°¡¹ý
base stock method: ±âÁØÀç°í¹ý
base stock: ±âÁØÀç°í, Á¤»óÀç°í(»ç¾÷À» ¿µÀ§Çϴµ¥ ²À ÇÊ¿äÇÑ ÃÖÀú Àç°í)
base wages and salaries: ±âº»±Þ
base year: ±âÁس⵵

bond account: ä±Ç°èÁ¤
bond discount and expenses: »çä¹ßÇàÂ÷±Ý ¹× ¹ßÇàºñ
bond discount: »çäÇÒÀιßÇàÂ÷¾×
bond dividend: »çä¹è´ç
bond expenses: »çä¹ßÇàºñ
bond fee: º¸¼¼ÀÔ°í·á
bond for payment of tax: ³³¼¼´ãº¸
bond holder: »çä±ÇÀÚ
bond indenture: »çä½ÅŹÁõ¼­
bond interest paid: Áö±Þ»çäÀÌÀÚ
bond interest received: ¼öÀÔ»çäÀÌÀÚ
bond interest: »çäÀÌÀÚ
bond investment trust: °ø»çäÅõÀÚ½ÅŹ
bond investment: ÅõÀÚ»çä
bond of affiliated company: °ü°èȸ»ç»çä
bond of subsidiary and affiliated companies: Á¾¼Óȸ»ç ¹× °ü°èȸ»ç ä±Ç
bond period: º¸¼¼±â°£
bond premium: »çäÇÒÁõ¹ßÇàÂ÷ÀÍ
bond refunding: »çäÀÇ Â÷ȯ(¹ßÇàÀÌ ³¡³­ »ç並 »õ »çä¿Í ±³È¯ÇÔ)
bond register: »çä¿øºÎ
bond sinking fund: »çä¿ë °¨Ã¤±â±Ý
bond valuation: »çäÆò°¡
bond yield chart: »çäÀÌÀÍÀ²Ç¥
bond yield: »çäÀÌÀÍÀ²
bond-issuing expenses: »çä¹ßÇàºñ

book account: ÀåºÎ»óÀÇ ´ëÂ÷
book audit: ÀåºÎ°¨»ç
book balance: ÀåºÎ»ó Àܾ×
book closing date: ÀåºÎ¸¶°¨ÀÏ
book cost: ÀåºÎ»ó ¿ø°¡
book entry: ÀåºÎ±âÀÔ
book income: ÀåºÎ»ó ¼Òµæ
book inventory method: ÀåºÎÀç°í¹ý
book inventory: ÀåºÎ»ó Àç°í
book makers: (µµ¼­)ÃâÆÇ¾÷ÀÚ
book of accounts: ȸ°èÀåºÎ
book of final entry: ÃÖÁ¾±âÀÔÀåºÎ
book of original entries: ¿ø½Ã±âÀÔÀåºÎ, ¿ø½Ã±âÀÔÀå
book of secondary entry: Á¦2Â÷ ±âÀÔÀåºÎ
book price: ÀåºÎ°¡°Ý
book profit: ÀåºÎ»ó ÀÌÀÍ
book surplus: ÀåºÎÀ׿©±Ý
book valuation: ÀåºÎÆò°¡
book value of stock: ÁÖ½ÄÀÇ ÀåºÎ°¡¾×
book value per share: ÀÏÁÖ´ç ÀåºÎ°¡
book value: ÀåºÎ»ó °¡Ä¡, ÀåºÎ°¡¾×

change in accounting entity: ȸ°è½ÇüÀÇ º¯°æ
change in accounting estimate: ȸ°èÃßÁ¤ÀÇ º¯°æ(°íÁ¤ ÀÚ»êÀÇ ³»¿ë¿¬¼ö º¯°æ µî)
change in accounting method: ȸ°èó¸® ¹æ¹ýÀÇ º¯°æ
change in accounting period: ȸ°è±â°£ÀÇ º¯°æ
change in accounting principles and practice: ȸ°èÀÇ ÀýÂ÷ º¯°æ
change in character of business: »ç¾÷ ¼º°ÝÀÇ º¯°æ
change in form of business: »ç¾÷ ÇüÅÂÀÇ º¯°æ
change in reporting entity: º¸°í½ÇüÀÇ º¯°æ
change in tax rates: ¼¼À² º¯°æ
change in the book value: ÀåºÎ°¡¾×ÀÇ º¯°æ
change in the tax rate: ¼¼À² º¯°æ
change in valuation method: Æò°¡¹æ¹ýÀÇ º¯°æ
change of depreciation method: °¨°¡»ó°¢¹æ¹ýÀÇ º¯°æ
change of intended usage: ¿ëµµº¯°æ
change of organization: Á¶Á÷º¯°æ

inventory adjustment a/c: Àç°í¼öÁ¤°èÁ¤
inventory assets: Àç°íÀÚ»ê
inventory at beginning of year: ±âÃÊÀç°í
inventory at end of year, closing inventory: ±â¸»Àç°í
inventory audit: Àç°íÀڻ갨»ç
inventory carrying cost: º¸°üºñ
inventory certificate: Àç°íÁõ¸í¼­
inventory change: Àç°íº¯µ¿
inventory control: Àç°íǰ ÅëÁ¦, Àç°í°ü¸®
inventory equation: Àç°íÀÚ»êµî½Ä(±âÃÊÀç°í+´ç±â¸ÅÀÔ -´ç±â¸ÅÃâ= ±â¸»Àç°í)
inventory fluctuation account: Àç°íÀÚ»ê °¡°Ýº¯µ¿ °èÁ¤
inventory holding gain: Àç°íº¸À¯ÀÌÀÍ
inventory holding loss: Àç°íº¸À¯¼Õ½Ç
inventory investment: Àç°íÅõÀÚ
inventory ledger: Àç°íǰ ¿øÀå
inventory liquidation: Àç°íóºÐ
inventory loss: Àç°í¼Õ½Ç
inventory method: Àç°í¹ý
inventory observation: Àç°íÁ¶»ç½Ã ÀÔȸ °üÂû(°¨»çÀýÂ÷ÀÇ ÀϺÎ)
inventory of merchandise and supplies: ÀúÀåǰ
inventory of work in process at the beginning of period: ±âÃÊ Àç°øÇ° Àç°í
inventory profit: Àç°í¼öÀÍ, Àç°íÀÚ»êÀÌÀÍ
inventory reserve: Àç°íÀÚ»êÃæ´ç±Ý, Àç°íÀÚ»êÁغñ±Ý
inventory sheet: Àç°íÇ¥
inventory shipments ratio: Àç°íÀ²
inventory shortage: Àç°íºÎÁ·
inventory tag: Àç°íÇ¥(Àç°íǰÀÇ ¼ö·®À» Á¶»çÇÏ¿© ±âÀÔÇÏ´Â Á¶»çÇ¥)
inventory turnover: Àç°íȸÀüÀ²
inventory unit: Àç°í´ÜÀ§
inventory valuation adjustment: Àç°íÀÚ»êÆò°¡Á¶Á¤
inventory valuation method: Àç°íÀÚ»êÆò°¡¹æ¹ý
inventory valuation reserve: Àç°íÀÚ»êÆò°¡Ãæ´ç±Ý
inventory valuation: Àç°íÀÚ»êÆò°¡
inventory value: Àç°íÆò°¡¾×
inventory variation: Àç°íÀÚ»êÁõ°¨
inventory-sales ratio: Àç°íÀ²
inventory: Àç°í, Àç°íÀÚ»ê(£ª¿øÀç·á, ±¸¸ÅºÎǰ, ÀúÀåǰ, Àç°øÇ°, ¹ÝÁ¦Ç°, Á¦Á¶¿ÏÁ¦Ç°À» ÃÑĪÇÏ´Â

legal valuation method of inventory: ¹ýÁ¤Àç°í Æò°¡¹ý

legal valuation: ¹ýÁ¤Æò°¡

loss from allowance for bad debt: ´ë¼Õ»ó°¢ºñ
loss from amalgamation: ÇÕº´Â÷¼Õ
loss from bad debts: ´ë¼Õ
loss from calamity: ÀçÇØ¼Õ½Ç
loss from capital reduction: °¨ÀÚÂ÷¼Õ
loss from contingency: ¿ì¹ß¼Õ½Ç
loss from difference of price: Â÷¼Õ±Ý
loss from falling price: °¡°ÝÇ϶ô¼Õ½Ç
loss from fluctuation of foreign exchange rate: ȯÀ²º¯µ¿Â÷¼Õ
loss from inventory: Àç°í°¨¸ð¼Õ½Ç
loss from merger: ÇÕº´Â÷¼Õ
loss from obsolescence: ÁøºÎÈ­(òçݯûù) ¼Õ½Ç
loss from prior period adjustment: Àü±â¼ÕÀÍ ¼öÁ¤¼Õ
loss from redemption of bond: »çä»óȯÂ÷¼Õ
loss from reduction of legal capital: °¨ÀÚÂ÷¼Õ
loss from revaluation of fixed assets: °íÁ¤ÀÚ»ê Æò°¡¼Õ
loss from sale of fixed asset: °íÁ¤ÀÚ»ê óºÐ¼Õ
loss from scrap disposition: Á¦°¢¼Õ½Ç
loss from securities revaluation: À¯°¡Áõ±Ç Æò°¡¼Õ
loss from spoilage: ÈѼÕÀ¸·Î ÀÎÇÑ ¼Õ½Ç
loss from the prior-term adjustments: Àü±â¼ÕÀÍ ¼öÁ¤¼Õ
loss from valuation of assets: ÀÚ»êÆò°¡¼Õ
loss from valuation of securities: À¯°¡Áõ±ÇÆò°¡¼Õ
loss from write-down of securities: À¯°¡Áõ±ÇÆò°¡¼Õ

memorandum account: ºñ¸Á°èÁ¤
memorandum form: ºñ¸ÁÇü½Ä
memorandum of association: ȸ»ç¼³¸³°è¾à¼­(¿µ±¹)
memorandum of balance-sheet audit: ´ëÂ÷´ëÁ¶Ç¥ °¨»ç°á°ú ºñ¸Á·Ï
memorandum price: ºñ¸Á°¡¾×
memorandum valuation a/c: ºñ¸ÁÆò°¡°èÁ¤
memorandum value: ºñ¸Á°¡°Ý
memorandum: ºñ¸Á±â·Ï, °¢¼­

monetary assets: È­Æó¼º ÀÚ»ê(Çö±Ý¿¹±Ý, ½ÃÀ强 ÀÖ´Â ´Ü±â¼ÒÀ¯ÀÇ À¯°¡Áõ±Ç, ¸ÅÃâä±Ç µî)
monetary base º»¿øÅëÈ­
monetary items: È­Æó¼º Ç׸ñ
monetary liability: È­Æó¼º ºÎä
monetary policy: ±ÝÀ¶Á¤Ã¥, È­ÆóÁ¤Ã¥
monetary postulate: È­Æó°¡Ä¡ÀÏÁ¤ÀÇ °øÁØ
monetary unit: È­Æó´ÜÀ§
monetary valuation: È­Æó°¡Ä¡

negative valuation account: ¼Ò±ØÀû Æò°¡°èÁ¤(°øÁ¦°èÁ¤)

positive assets: Àû±ØÀÚ»ê
positive assurance: Àû±ØÀû È®ÀÎ
positive confirmation: (¹Ýµå½Ã ȸ´äÀ» ±Ù°Å·Î ÇÑ) Àû±ØÀû È®ÀÎ
positive evidence: Á÷Á¢Áõ°Å(direct evidence, direct proof of the fact or point in issue)
positive figure: ÈæÀÚ
positive goodwill: Àû±ØÀû ¿µ¾÷±Ç
positive number: ¾ç¼ö(åÕâ¦)
positive prescription: Ãëµæ½ÃÈ¿
positive property: Àû±ØÀç»ê
positive valuation account: Àû±ØÀû Æò°¡°èÁ¤

principle of ability to pay: ÀÀ´ÉºÎ´ãÀÇ ¿øÄ¢
principle of all-inclusiveness: ÃѰýÁÖÀÇ ¿øÄ¢
principle of ascertained claim: ±Ç¸® È®Á¤ÁÖÀÇ
principle of balanced budget: °ÇÀüÀçÁ¤ÁÖÀÇ
principle of clarity: ¸í·á¼º ¿øÄ¢
principle of comparability: ºñ±³¼ºÀÇ ¿øÄ¢
principle of conservation: ¾ÈÀü¼ºÀÇ ¿øÄ¢
principle of conservatism: º¸¼öÁÖÀÇ ¿øÄ¢, ¾ÈÀüÁ¦ÀÏÁÖÀÇ ¿øÄ¢
principle of consolidation: ¿¬°á¹æÄ§
principle of continuity (consistency): °è¼Ó¼ºÀÇ ¿øÄ¢
principle of cost allocation: ºñ¿ë¹èºÐÀÇ ¿øÄ¢
principle of current operating performance: ´ç±â¾÷ÀûÁÖÀÇ ¿øÄ¢
principle of disclosure: ¸í·á¼ºÀÇ ¿øÄ¢, °ø°³¼ºÀÇ ¿øÄ¢
principle of double-entry bookkeeping: º¹½ÄºÎ±âÀÇ ¿øÄ¢
principle of equilibrium: ´ëÂ÷Æò±ÕÀÇ ¿øÄ¢
principle of gross budget accounting: ÃѾ׿¹»êÁÖÀÇ
principle of matching costs with revenues: ºñ¿ë¼öÀÍ ´ëÀÀ¿øÄ¢
principle of matching: ´ëÀÀÀÇ ¿øÄ¢
principle of materiality: Á߿伺ÀÇ ¿øÄ¢
principle of no taxation without law: Á¶¼¼¹ý·üÁÖÀÇ
principle of one-year budget: ȸ°è¿¬µµ µ¶¸³ÀÇ ¿øÄ¢
principle of orderly bookkeeping: Á¤±ÔºÎ±âÀÇ ¿øÄ¢
principle of periodic matching: ±â°£°è»ê´ëÀÀÀÇ ¿øÄ¢
principle of petition after administrative protest: ¼Ò¿øÀüÄ¡ÁÖÀÇ
principle of petition after reconsideration: ¼Ò¿øÀüÄ¡ÁÖÀÇ
principle of priority of national tax claim: ±¹¼¼Ã¤±Ç ¿ì¼±ÀÇ ¿øÄ¢
principle of real taxation ½ÇÁú°ú¼¼¿øÄ¢
principle of real taxation: ½ÇÁú°ú¼¼ÀÇ ¿øÄ¢
principle of realization: ½ÇÇöÁÖÀÇ
principle of substance over form: ½ÇÁú¿ì¼±ÀÇ ¿øÄ¢
principle of surplus section: À׿©±Ý ±¸ºÐÀÇ ¿øÄ¢
principle of taxation based on economic substance: ½ÇÁú¼ÒµæÀÚ °ú¼¼ÀÇ ¿øÄ¢
principle of taxation based on real income earner: ½ÇÁú¼ÒµæÀÚ °ú¼¼ÀÇ ¿øÄ¢
principle of taxation on a substantial income earner: ½ÇÁú¼ÒµæÀÚ °ú¼¼ÀÇ ¿øÄ¢
principle of taxation on actual beneficiary: ½ÇÁú¼ÒµæÀÚ °ú¼¼ÀÇ ¿øÄ¢
principle of taxation: Á¶¼¼¿øÄ¢
principle of truth: Áø½Ç¼ºÀÇ ¿øÄ¢
principle of unified accounting: ´ÜÀÏȸ°èÀÇ ¿øÄ¢
principle of uniqueness: ´ÜÀϼºÀÇ ¿øÄ¢
principle of valuation: Æò°¡¿øÄ¢
principle: ¿øÄ¢
principles underlying published financial statements: °øÇ¥ À繫Á¦Ç¥¿¡ °üÇÑ ¿øÄ¢

profit accrued from valuation: Æò°¡ÀÍ

profit and loss account: ¼ÕÀÍÇ׸ñ, ¼ÕÀͰèÁ¤
profit and loss break-even point: ¼ÕÀͺбâÁ¡
profit and loss equation: ¼ÕÀͰè»ê¼­ µî½Ä
profit and loss for preceding term: Àü±â¼ÕÀÍ
profit and loss for the previous period: Àü±â¼ÕÀÍ
profit and loss method: ¼ÕÀ͹ý
profit and loss on securities sold: À¯°¡Áõ±Ç ¸Å°¢¼ÕÀÍ
profit and loss on valuation of real estate: ºÎµ¿»ê Æò°¡¼ÕÀͰèÁ¤
profit and loss report: ¼ÕÀͺ¸°í
profit and loss statement: ¼ÕÀͰè»ê¼­
profit and loss transaction: ¼ÕÀͰŷ¡
profit and loss: ¼ÕÀÍ

profit from amalgamation: ÇÕº´Â÷ÀÍ
profit from capital reduction: °¨ÀÚÂ÷ÀÍ
profit from consolidation: ÇÕº´Â÷ÀÍ
profit from difference between new and old official prices: °¡°ÝÂ÷ÀͱÝ
profit from immovables transactions: ºÎµ¿»ê ¸Å¸ÅÀÍ
profit from merger: ÇÕº´Â÷ÀÍ
profit from revaluation of fixed assets: °íÁ¤ÀÚ»ê Æò°¡ÀÍ
profit from revaluation of securities: À¯°¡Áõ±Ç Æò°¡ÀÍ
profit from valuation of assets: ÀÚ»êÆò°¡ÀÍ

selection of valuation method: Æò°¡¹æ¹ýÀÇ ¼±ÅÃ

theory of asset valuation: ÀÚ»êÆò°¡·Ð

valuation account: Æò°¡°èÁ¤
valuation allowance: Æò°¡¼ºÃæ´ç±Ý(¾î¶² Àڻ꿡 ´ëÇÑ °øÁ¦Àû Æò°¡°èÁ¤)
valuation at cost or marker: Àú°¡¹ý¿¡ ÀÇÇÑ Æò°¡
valuation at cost: ¿ø°¡¹ý
valuation at selling price: ½Ã°¡¹ý
valuation basis: Æò°¡±âÁØ
valuation criterion: Æò°¡±âÁØ
valuation excess: ÀçÆò°¡Ãʰú¾×(ÀÚ»êÀÇ ÀåºÎ°¡¾×º¸´Ù ÀçÆò°¡¾×ÀÌ ´õ Å« °æ¿ì ±× Â÷ÀÌ)
valuation items: Æò°¡°ú¸ñ
valuation loss: Æò°¡¼Õ½Ç
valuation of assets: ÀÚ»êÆò°¡
valuation of gifts: Áõ¿©¾×ÀÇ Æò°¡
valuation of goods: ÀÚÀçÆò°¡
valuation of goodwill: ¿µ¾÷±ÇÀÇ Æò°¡
valuation of house: °¡¿ÁÀÇ Æò°¡
valuation of inventory: Àç°íÀÚ»êÀÇ Æò°¡
valuation of liabilities: 乫ÀÇ Æò°¡
valuation of listed stock: »óÀåÁÖ½ÄÀÇ Æò°¡
valuation of property: ÀÚ»êÀÇ Æò°¡
valuation of work process: Àç°øÇ°ÀÇ Æò°¡
valuation overstatements: °ú´ëÆò°¡
valuation principle: Æò°¡¿øÄ¢
valuation reserve: Æò°¡Ãæ´ç±Ý
valuation standards: Æò°¡±âÁØ
valuation: Æò°¡(øÄʤ)

¹«Çü°íÁ¤ÀÚ»êÀÇ Æò°¡: Valuation of Intangible Fixed Assets

À¯°¡Áõ±ÇÀÇ Æò°¡: Valuation of Marketable Securities

À¯°¡Áõ±ÇÆò°¡¼Õ: Loss from Marketable Securities and Equity Investment Valuation

À¯°¡Áõ±ÇÆò°¡Ãæ´ç±Ý: Allowance for Valuation of Securities

ÀÌ¿¬ÀÚ»êÀÇ Æò°¡: Valuation of Deferred Charges

Àç°íÀÚ»êÀÇ Æò°¡: Valuation of Inventory

Àç°íÀÚ»êÆò°¡¼Õ½Ç: Loss on Valuation of Inventories

Áõ±ÇÆò°¡¼Õ½Ç: Loss on Securities Valuation

ÅõÀÚÀ¯°¡Áõ±ÇÆò°¡¼ÕÀÍ: Gain(Loss) on Valuation of Investment Securities

ÅõÀÚÀÚ»êÀÇ Æò°¡: Valuation of Investments

ÅõÀÚÀÚ»êÆò°¡¼Õ½Ç: Loss on Investment Valuation

ÅõÀÚÁֽįò°¡¼Õ½Ç: Loss on Valuation of Equity Investments

Æò°¡¼ºÃæ´ç±Ý valuation reserve

Æò°¡°èÁ¤ øÄʤͪïÒ valuation account
°èÁ¤°ú¸ñÀÇ ¼º°ÝÀ» ³ªÅ¸³»´Â µ¥ ¾²ÀÌ´Â °èÁ¤ÀÇ ºÐ·ù.

Æò°¡¼ÕÀÍ øÄʤáßìÌ valuation profit and loss
±â¾÷ÀÇ ¼ÒÀ¯ÀÚ»êÀ» Æò°¡°è»óÇÔÀ¸·Î½á ÀåºÎ°¡¾×°ú Æò°¡¾× »çÀÌ¿¡ »ý±â´Â Â÷¾×.

¿ø°¡ÁÖÀÇ ê«Ê¤ñ«ëù cost valuation basis
±â¾÷ÀÇ ÀÚ»êÀ» Æò°¡ÇÏ´Â °æ¿ì, Ãëµæ¿ø°¡¸¦ ±âÁØÀ¸·Î ÇÏ¿© ´ëÂ÷´ëÁ¶Ç¥¿¡ ±âÀçÇÏ´Â °ÍÀÌ Å¸´çÇÏ´Ù°í ÇÏ´Â »ç°í¹æ½Ä.


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(È­¸é ¾îµð¼­³ª Alt+Z : ´Ü¾î ÀçÀÔ·Â.)
(³»¿ë Áß °Ë»öÇÏ°í ½ÍÀº ´Ü¾î°¡ ÀÖÀ¸¸é ±× ´Ü¾î¸¦ ´õºíŬ¸¯Çϼ¼¿ä.)
    

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