대손 충당금
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[百] 대손충당금 (貸損充當金) allowance for bad debts
[회계 용어 2]
대차대조표 Balance Sheet
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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
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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
대손충당금 적립률은 부실여신이 모두 부도가 났을 때 은행이 쌓아놓은 충당금으로 감당할 수 있는지를 보여주는 지표다.
The loan-loss reserve ratio is an indicator of whether the bank can cover all bad loans with the provisions it has accumulated when they go bankrupt.
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.
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.
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.
그는 "대손충당금 산정과 관련해 지방은행이 시중은행보다 불리하게 적용받지 않도록 하겠다"고 밝혔다.
He said that "Regarding the calculation of loan-loss reserves, we will make sure that local banks are not disadvantaged compared to commercial banks."
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.
대손상각비 bad debt expense
대손충당금 Allowance
대손충당금 allowance for bad debts
accounts receivable aging method: 외상매출금 연령조사법(대손충당금의 설정액등을 결정하기
accounts receivable collection period: 외상매출금 회수 기간
accounts receivable discounted: 할인수취계정
accounts receivable due from affiliated companies: 관계회사 외상매출금
accounts receivable due from subsidiary companies: 종속회사 외상매출금
accounts receivable insurance: 외상매출 보험
accounts receivable ledger: 외상매출장, 외상매출금원장
accounts receivable-customers: 외상매출금
accounts receivable-trade: 외상매출금
accounts receivable: 외상매출금, 수취계정
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)
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
credits qualifying for bad debts reserve: 대금(대손 충당금 전입가능 한)
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
대손충당금 reserve for bad debts
대손충당금: Allowances for Bad Debts
부실여신대비 대손충당금비율: Loan Loss Reserve Ratio (to Bad Loan)
불충분한 대손충당금: Underprovided Loan Loss Reserve
부재료: Sub materials
예수금: Withholdings
외주가공비: Expense arising from outside manufacture
수도광열비: Water, Lighting and Heating
소모품비: Supplies expenses
해외시장개척비: Overseas market development reserve
수출제비용: Export charges
대손충당금환입액: Transfer to bad debt allowances
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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