해외 법인
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네이버사전 다음사전
The seminar has been arranged to give you a chance to learn more about
the four Dong-yang funds, spread worldwide in equities, property and
fixed interest securities. It will also present a method of investing
that is ideal for the expatriate: the Dong-yang Group Shareholders
Account in Hong Kong.
이 세미나는 주식, 부동산, 확정이자부 유가증권의 형태로 세계에 널리 확산되
어 있는 네가지 동양펀드에 관해 상세히 알려드리고자 기획되었습니다. 또한,
해외투자자들에게 이상적인 투자방법인 홍콩의 동양그룹 주식에 관해서도 설명
을 드립니다.
have been arranged to~ [~할 예정이다]
give you a chance to~ [~할 기회를 마련하다]
It will also present~ [~에 대해서도 소개하다]
be ideal for~ [~에 이상적인]
[회계 용어 2]
대차대조표 Balance Sheet
-
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
-
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
나신평은 "재무상태 및 영업수익성이 열위한 해외법인들의 연결 편입으로 전사적인 재무안정성이 저하돼 향후 신용등급 하향 압력이 확대될 것"이라고 예측했다.
The inclusion of overseas subsidiaries with poor financial status and operating profitability will reduce corporate financial stability, which will expand downward pressure on credit ratings in the future, Nice Rating predicted.
포스코그룹은 최정우 회장 취임 이후 수익성에 제동이 걸린 해외 법인은 과감히 청산하고 있다.
POSCO Group has boldly liquidated overseas corporations that have been braked on profitability since Chairman Choi Jeong-woo took office.
박용진 오토닉스 대표는 "오토닉스는 기술경쟁력을 바탕으로 베트남 진출도 추진하고 있어 앞으로 수은이 연구개발, 운영자금, 해외현지법인 설비투자 등 다양한 자금수요에 적극적인 금융지원을 제공해주길 바란다"고 요청했다.
Park Yong-jin, CEO of Autonics, said, "As Autonics is also pushing to enter Vietnam based on its technological competitiveness, we hope that The Export-Import Bank of Korea will provide active financial support to various financial needs such as research and development, operating funds, and facility investment in overseas subsidiaries."
종합상사가 해외지사업무를 모르고 종합상사를 할 수 없는 곳인데 해외법인장을 거치지 않으면 안된다는 의미다.
This means that general trading companies cannot do a general trading business without knowing the business of overseas branches, and, in other words, they have to go through the head of its overseas branch office.
해외 현지법인의 자본적정성 산정시 소재지국의 기준이 없는 경우 국내규제보다 더 강한 기준이 적용되는 경우 발생할 경우에는 국내 유사업종에 대한 기준을 준용할 수 있도록 했다.
If there is no standard for the location country when calculating capital adequacy of overseas subsidiaries, the standards for similar industries in Korea can be applied if stronger standards are applied than domestic regulations.
법인카드 내역을 살펴보면 아마존 등 해외 온라인 쇼핑몰을 포함한 온라인 결제가 4180만원으로 가장 많았고, 주점 등에서 쓴 돈도 2300여만원이었다.
If you look at the details of the corporate card, online payments, including overseas online shopping malls such as Amazon, were the highest at 41.8 million won, while the amount spent at bars was about 23 million won.
해외 현지 법인을 운영하는 국내 증권사들이 벌어들인 당기순이익은 1억 2280만달러로 전년 대비 155.7% 늘었다.
Net profit earned by domestic securities firms operating overseas subsidiaries reached $122.8 million, up 155.7% from a year earlier.
전북은행 해외봉사단, 계열사인 프놈펜상업은행(PPCBank), 사단법인 담장너머 의료진 등 40여명이 참여했다.
About 40 people participated, including Jeonbuk Bank's overseas volunteer group, its affiliated company Phnom Penh Commercial Bank (PPCBank), and medical staff of the incorporated association Beyond the Fence.
DISC: domestic international sales corporation 해외판매 내국법인
foreign investment company: 외국인 투자법인
foreign investment law: 외자법(外資法), 외국인 투자법
foreign investment, overseas investment: 해외투자
foreign investor: 외국인 투자가
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
해외종속법인; Overseas Subsidiary
수출손실준비금환입
transferred-in of reserve for export loss
해외개척준비금환입
transferred-in of reserve for overseas pathfinding
법인세추납액
added payment of incorporation tax
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