대손
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bad debt 대손
순영업수익 증가에도 전체 순이익이 줄어든 것은 지난해 대손충당금 환입에 따른 역기저효과 때문으로 풀이된다.
The decrease in overall net profit despite the increase in net operating profit is attributed to the reverse base effect from the reversal of loan-loss reserves last year.
김혜원 한국기업평가 선임연구원은 "조달청과 학교 관련 매출채권이라 대손발생 가능성이 낮지만 형지엘리트의 차입금 증가와 전반적인 재무안정성 저하는 불가피하다"고 말했습니다.
Kim Hye-won, a senior researcher at Korea Corporate Assessment, said, "Although it is unlikely to cause bad debts due to sales bonds related to the Public Procurement Service and schools, it is inevitable that Hyungji Elite will increase borrowing and overall financial stability will decline."
제도권 금융기관이 지하금융을 양성화하여 경제적, 사회적 가치를 창출하는 한편 대손충당금도 쌓고 위기관리도 하면서 이익을 낸다면 혁신이라 불러야 마땅하다.
If institutional financial institutions foster underground financing to create economic and social values, while also making profits by accumulating the allowance for bad debts and managing the crisis, it should be called innovation.
금감원은 수협과 산림조합의 실적이 악화된 것과 관련해 대손충당금 증가와 함께 대출 부진, 경제사업 손실 증가 등을 들었다.
The Financial Supervisory Service cited increased loan-loss reserves, sluggish loans, and increased losses in economic projects in connection with the worsening performance of the National Federation of Fisheries Cooperatives and the National Forest Cooperative Federation.
리스크가 큰 취약차주에 대한 대손처리 및 판관비 소요에 따라서 금리가 산정됐을 뿐, 단순히 모집인 수수료가 반영돼 높은 대출금리가 산정됐다고 볼 수만은 없다는 것이다.
They say that interest rates have only been calculated according to the cost of handling bad debts and managing sales for vulnerable borrowers with high risks and that high lending rates have not been calculated simply by reflecting recruitment fees.
높은 자산증가세를 유지한 가운데 은행 NIM도 -1bp로 상대적으로 선방한데다, 기업부문 대손충당금이 순환입을 기록하면서 하나은행 전체로 충당금이 120억원 환입된 것이 실적호조의 주된 원인이었다.
The main reason for the strong performance was that the bank NIM was relatively good at -1bp while the provisions for bad debts in the corporate sector were reversed by 12 billion won throughout Hana Bank.
대출 손실이 발생할 것으로 예상되면서 대손충당금을 쌓는 데 자금이 투입됐다.
As loan losses are expected, funds were injected to build up the allowance for bad debts.
저축은행이 대손충당금 적립기준 강화 규제로 올 1·4분기 당기순이익이 전년동기대비 3.8% 감소했다.
Savings banks saw their net profit fall 3.8% on-year in the first quarter of this year due to regulations on tightening loan-loss reserves.
재무공시가 미흡했던 주요항목은 투자주식평가방법, 대손충당금 및 재고자산 등 현황, 새 국제회계기준인 IFRS1109호와 IFRS1115호 관련 재무영향 및 변동내용, 회계감사 현황 등으로 나타났다.
Major items that lacked financial disclosure were investment stock valuation methods, the current status of loan-loss reserves and inventory assets, financial impact, and changes related to new international accounting standards IFRS1109 and IFRS1115, and the status of accounting audits.
특히 지난해 글로벌 상사 사업 매출채권에 대한 대손충당금 설정이 반영되면서 연결기준 영업손실 285억원, 당기순손실 46억원을 기록했다.
In particular, the company posted KRW 28.5 billion in consolidated operating losses and 4.6 billion won in net losses last year as it reflected provisions for bad debts on global commercial sales bonds.
금감원 관계자는 "신규연체 발생추이 등을 지속 모니터링하고 은행들이 충분한 대손충당금을 적립해 손실흡수능력을 강화해 나가도록 유도하겠다"고 말했다.
We will continue to monitor the trend of new delinquency occurrence and encourage banks to set aside sufficient loan-loss reserves to strengthen their ability to absorb losses, a Financial Supervisory Service official said.
몇 년째 이어진 조선업 부진과 자동차 업계 불황 등으로 대손충당금 전입액이 시중은행에 비해 부족한 상황이다.
Due to the inactivity in the shipbuilding industry and the slump in the auto industry, the amount of the contribution of the provision for bad debt is insufficient compared to the commercial banks.
allowance account: 평가성 충당금
allowance and disallowance: 시부인
allowance audit: 충당금감사
allowance for bad debt loan: 대손충당금
allowance for bad debt: 할인충당금
allowance for bonus payable: (일본등의)상여충당금
allowance for collection cost: 회수충당금, 회수비충당금
allowance for dependents: 부양가족
allowance for depreciation: 감가충당금
allowance for discount available: 매출할인 충당금
allowance for employee retirement benefits: 퇴직급여충당금
allowance for price declines: 가격변동 충당금
allowance for price increase: 물가수당
allowance for repairs: 수선충당금
allowance for returns: 매출환입충당금
allowance for uncollectable accounts: 대손충당금
allowance limitation: 시인 한도액
allowance: 할인, 수당, 충당금
allowances for bad debts: 대손충당금
allowances for doubtful accounts: 대손충당금
allowances for special repairs: 특별 수선 충당금
allowances in kind: 현물 급여
allowances of the nature of liability: 부채성 충당금
allowances to surviving family: 유족수당
bad account: 대손 계정
bad bank: 은행으로부터 부실자산을 사들여 전문적으로 처리하는 일종의 민간성업공사
bad check: 부도수표(NSF = insufficient fund check)
bad debt allowances: 대손충당금
bad debt charge: 대손상각손
bad debt expense: 대손상각비
bad debt loss: 대손
bad debt recovered: 상각채권추심익
bad debt reserve: 대손충당금
bad debts written off: 대손상각
bad debts: 대손금, 불량채권
bad faith: 악의(*선의 good faith)
change off of debts: 대손처리
change off: 손비로 인정하다
credit against corporation tax: 세액공제, 법인세의 공제
credit against tax: 세액에 대한 공제액
credit analysis: 신용분석
credit and collection expense: 신용판매기록 및 수금에 필요한 비용
credit association: 신용조합
credit balance in account receivable: 외상매출금계정 대변잔고
credit balance: 대변잔고
credit card service fees: 크레디트 카드 수수료
credit condition: 신용상태
credit customer: 외상매출선
credit for foreign taxes paid foreign tax credit 외국납부세액공제
credit for foreign taxes paid: 외국납부 세액공제
credit for handicapped person: 장애자공제
credit insurance premium: 신용보험료
credit limit: 신용한도액
credit line: 신용한도액
credit memorandum: 대변 비망록
credit method 세액공제법
credit not qualified for bad debt allowances: 대손충당금 설정 불능채권
credit note: 입금필 통지서(무역)
credit one's account: 대변기입계정
credit purchase: 신용매입
credit rating: 신용도
credit ratio: 신용비율
credit sale: 외상매출, 신용판매
credit sales accounts: 수취계정
credit side: 대변
credit slip: 대변전표
credit system: 외상매출제도
credit terms: 외상매출 조건
credit union: 신용조합
credit 세액공제
credit: 대변
estimated appropriation: 경비예산
estimated assessments: 인정과세, 추계과세
estimated balance sheet: 견적 대차대조표
estimated burden rate: 예정 배부율
estimated charge: 견적비용
estimated cost accounting: 예정원가계산
estimated cost of construction work: 견적공사원가
estimated cost: 예정원가
estimated declarations for interim periods: 중간예정 신고
estimated expenses: 예상비용
estimated figure: 견적수치
estimated financial statements: 견적재무제표
estimated funds statements: 견적 자금표
estimated future income taxes: 이연소득 과세채무
estimated income statement: 견적손익계산서
estimated income, approximated income, reconstructed income: 추계소득
estimated loss from bad debt: 견적 대손상각액
estimated mining period: 채굴예정년수
estimated mining quantity: 채굴예정수량
estimated overhead distribution rate: 견적간접비 배분율
estimated profit and loss statement: 견적 손익계산서
estimated profit: 견적이익
estimated rate: 견적율
estimated salvage value: 추정잔존가치
estimated tax payments 기납부 추정세액
estimated taxation: 추계과세, 인정과세
estimated usable period: 사용가능기간
estimated useful life: 견적내용년수
estimated(assessed) value: 견적가격, 평가가격, 사정가격
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
net after provision for losses: 대손충당금 공제후의 받을 어음 가액
net of reserve for doubtful accounts: 대손충당금 공제후의 수취재권
provision for bad debts: 대손충당금
provision for depreciation: 감가상각충당금
provision for income tax: 소득세충당금
provision for repairs: 수선충당금(전입)
provision for tax: 납세충당금
provision for uncollectible accounts: 대손충당금
provision for uncollectible: 대손충당금
provision: 규정(規定)
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
reserve method of computing deductions for bad debts: 대손충당금 설정법
transfer from reserve for overseas investments: 해외투자손실 준비금 환입
transfer from reserve for possible loan losses: 대손충당금으로 환입
transfer from reserve for price fluctuations: 가격변동준비금 환입
transfer from reserve for real estate: 부동산충당금 환입
transfer from reserve for unremitted profit: 미달이익충당금 환입
transfer to other account: 타회계로 대체
transfer to overseas legal reserves: 해외법정 주비금 전입
transfer to reserve for overseas investments: 해외투자손실준비금 전입
transfer to reserve for possible loan losses: 대손충당금 전입액
transfer to reserve for price fluctuations: 가격변동준비금 전입
transfer to reserve for real estate: 부동산 충당금 전입
transfer to reserve for retirement allowance: 퇴직급여 충당금
transfer to reserve for unremitted profit: 미달이익충당금 전입
transfer to reserve: (충당금) 전입액
uncollectible accounts: 대손금, 불량채권
uncollectible income: 회수불능 수입
uncollectible loans: 대부금 대손예상액
uncollectible taxes: 징수불능 세금
uncollectible: 징수 불능
write off bad debts: 대손상각하다
대부신탁, 대손상각비 bad debt expense
부실여신대비 대손충당금비율: Loan Loss Reserve Ratio (to Bad Loan)
불충분한 대손충당금: Underprovided Loan Loss Reserve
대손충당금 貸損充當金 allowance for bad debts
대차대조표(貸借對照表)의 자산으로 표기되는 받을어음·외상매출금·대출금 등 채권(債權)에 대한 공제의 형식으로 계상되는 회수불능 추산액.
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