1급장해 1st class disability
1차 금융 ground floor financing
2차 금융 second floor financing
3자협의 tripartite cosultation
4조3교대제 four-crew-three-shift system
97조 준비금 Article 97 reserve
가동률 capacity use rate, rate of opoeration, working ratio
가망고객 potential buyer
가망고객 prospective insured
가변노동시간 flexible time
가산금 additional dues
가수금 temporary receipts
가수보험료 temporary premium received
가수요 imaginary demand, fictitious use
가입 accession
가지급금 temporary payment
가지급금보험금 temporary prepaid claims
감가상각 충당금 accumulated depreciation charge
감가상각누계액 accumulated depreciation
감가상각비 depreciation expenses
감량경영 dowmsizing
감자 차익 gain on capital reduction
감채적립금 reserve for sinking funds
강습, 연구회 workshop
강제중재 compulsory arbitration
개업비 pre-operating costs
개인보험료 individual premiums
갱내근로 underground work
갱신 renewal
갱신비용 renewal expense
거치형 deferred type
건물 buildings
건설중인 자산 construction in progress
건전성 strength
건폐율 building coverage ratio
결근관행, 상습적 결근 absenteeism
결근율 absence rate (AR)
결손금 deficits
경과보험료 earned premium
경상이익 ordinary losses
경상이익 ordinary income
경영감량 downsizing
경영자 차입매수 MBO: management buy-out
경영지표 management index
계속보험료 current premium
계약급 contract wages
계약부 underwriting department
계약사정 underwriting
계약일 policy date
계약자배당준비금 provision for policyholders' dividend
계약자이익배당준비금 policyholders' profit dividend reserve
계약자이익준비금 policyholders' profit dividend reserve
계약전환 rewriting
계약직근로자 contract workers
계절근로자 seasonal labor, seasonal worker
계절적실업 seasonal unemployment
계출 registration
고금리정책 dear money policy
고액계약 large policy
고용전망 employment prospect, employment outlook
고충처리위원회 Fgrievance Handling Committee
공개매수 tender offers
공구기구비품 furniture and fixtures
공동교섭 co-ordinated bargaining
공모 public offering
공탁금 security deposit
과목 description
관계회사 related company
관계회사유가증권 securities in affiliated company
관리감독자 supervisor
교대근무 shift working
교부 delivery
교섭 bargaining
구두증거 parol evidence, oral evidence
구축물 structures
국.공채 government & public bonds
국민사망표 national mortality table
국민연금전환금 transfer to national pension scheme
권한위임 delegation of power
근무시간연동제 flexible working hour system
근속급 seniority-linked wages
근속수당 seniority allowance
금고조항 iron safe clause
금리차보장준비금 interest dividedn reserve
금전신탁 money in trust
금전신탁이익 income on money trust
기본합의서 LI: letter of intent
기부금 donations
기부행위 act of endowment
기업지배권 corporate control, corporate governance
기업합리화준비금 reserve for business rationalization
기업확장 expansion
기준보험료 base premium
기준준비금 base reserve
기초보험료 base premium
기초상품재고액 beggining inventory of merchandise
기초율 basic rate
기타수입이자 other interest earned
긴급조정 emergency mediation
난청 hearing impairment
납부기간 premium payment period
내부수익률 IRR (internal rate of return)
내인폭발 inherent explosion
노동조합주의 trade unionism
노동착취 exploitation of labor
노조간부 shop steward, trade union official (officer)
노조조직률 unionization rate, organization rate
노후 endowment
누진세 prograssive tax
누진세 graduated tax
능력급 pay by ability
능률급 efficiency wage, payment by results
단가도급 unit-cost contract
단결권 right to organize
단기대여금 short-term loans
단기보험 short-term insurance
단기요율 short-term rates
단기차입금 short-term borrowings
단리 simple interest
단서 proviso clause
단위노조 unit labor union
단체보험 group insurance
단체보험료 group premiums
단체사정 mass underwriting
단체퇴직급여충당금 reserve for collective retirement allowances
단체퇴직보험예치금 deposit on retirement insurance
담보부채권 secured debt
당기순손실 net loss for the year
당기순이익 net income for the year
당좌 자산 quick assets
당좌예금 current deposit
당좌자산 quick assets
당좌차월 bank overdraft
대기발령 workplace
대상기업 target firm
대손상각 amortization
대손상각비 bad debt expenses
대손충당금 allownace for bad debts
대손충당금 적립액 amortization for bad loans
대손충당금 환입 reversal of allowance for bad debts
대출금 loan
대출금이자 interest on loan
대한생명 Korea Life
도급 contract for work
도수율 frequency rate
독립채산제 self-financing
동맹파업 solidarity strike
동산 chattels
등록질권자 pawnee of registration
만기시 배당금 maturity dividend
매각차액준비금 provision for revaluation of assets
매각처분 divestiture
매수계약 DA: definitive agreement
매입채무 trade payables
매입할인 ourchase discount
매출채권 trade receivables
명의대여 street name
모집수당 commission
목표관리 management by objective
무배당 non-participating
무상교부 bonus issue
무상양도 voluntary assignment
무형자산 intangible assets
물적원인 physical cause
물적증거 real evidence
미경과보험료 unearned premium reserve
미관지구 aesthetic zone
미수 수입 accrued income
미수금 account receivable
미수수익 accrued income
미수수입 accrued income
미수이자 interest due and accrued (unpaid)
미실현 손실 unrealized loss
미지급 배당금 dividends payable
미지급 법인세 income taxes payable
미지급금 accounts payable
미지급배당금 accrued dividends
미지급법인세 accrued income taxes
미지급비용 accrued expenses
미처분이익 잉여금 unappropriated retianed reanings
반기보고서 semi-aannual report
반환 restitution
발기인 incorporator
발병률 mortality, mortality rate
발생주의 accrual method
발암성물질 carcinogenic substance
발행자본 issued capital
배당금 dividends
배당상품 participating products
배수, 승수 multiple
배치전환 transfer, reassignment
법률요건 legal requisite
법인세비용 income taxes
법인세비용차감전순이익 income before income tax
법정통화 legal currency
별표 schedule
보도관 rapporteur
보유 in force
보유계약 business in force
보유계약고 retention business
보유계약고 retention amount
보유보험계약구성 portfolio
보유하다 retain in force
보장성상품 protection product
보정 graduation
보정사망표 graduated mortality table
보통예금 ordinary deposit
보통주 자본금 common stock
보험가입금액 amount insured
보험계약준비금 premium reserve
보험계약준비금 전입 refund expenses for policy reserve
보험계약준비금 환입 reversal of policy reserve
보험금 amount insured
보험금 premium
보험금액 policy amount
보험기간 policy period
보험료 premium
보험료적립금 policy reserves
보험료적립금 premium reserve
보험약관대출금 policy loan
보험인수하다 write insurance (to), cede insurance (to)
보험차익 gain on insurance settlement
복리 compound interest
복직명령 reinstatement order
본지점 head & branch offices accounts
부가보험료 loading
부가보험료 expense loading
부가세예수금 withholdings of VAT
부가적 급부 fringe benefits
부동산담보대출금 mortgage loan
부본 extra copy
부분파업 partial strike
부업활동 (야간) moonlighting
부채와 자본총계 total liabilities and stockholders' equity
분진 dust
불가침협정 standstill agreements
불이율
비례 pro rata
비례수당
비밀유지약정 CA: confidentiality agreement
비밀자료 CM: confidentiality memorandum
비상장주식 unlisted stocks
비송사건 non-contentious case
비운용자산 non-invested assets
비차배당준비금 expense dividend reserve
비차익 expense savings
사기업화 going private
사단법인 corporate judicial(juristic) person
사단법인 incorporated association
사망 term
사망당시준비금 reserve at death
사망률 요소 mortality factor
사망보험금 death claim
사망비금 mortality reserve
사망위험준비금 mortality reserve
사모 private placement
사업비 business expenses
사업비 operating costs
사업비 not operating expenses
사업장내 직업훈련 in-plant training
사용자위원 employers' members
사차배당 dividend mortality gains
사채 debentures
사채발행차금 discount on debentures issued
사회지표 social indicator
산재 accident at work
상각채권추심이익 gain on recovery of bad debts
상각채권추심이익 gain from collection of written-off receivables
상계권 right to set-off
상당한 기간 reasonable time
상시근로자 full-time worker
상여금 bonus
상장법인 listed corporation
상장주식 listed stocks
상품 plan
상해보험 casualty insurance
새금과 공과 taxes and dues
생계비 subsistance allowance, cost of living benefits
생존보험 pure endowment
생존자 survivor
서면결의 resolution by letters
서명날인 signed and sealed
선급금 advance payments
선급법인세 prepaid income taxes
선급부가세 prepaid VAT
선급비용 prepaid expenses
선물거래예치금 call margin on future trading
선수금 advances from customers
선수보험료 unearned insurance premium
선수수익 unearned income
선순위채권 senior debt
선임권 seniority rule
설립등기 registration of incorporation
성공보수 contingent fee
성과급 performance-related pay
세금과 공과 taxes and dues
소급임금 back pay
소득공제 deductions and exemptions
소득안정 income security
소명 prima facie proof
소집통지 call convocation notice
손해보험 non-life insurance
손해보험 property & casualty insurance
수금비 collection expenses
수리보고서 actuarial report
수익자 beneficiary
수익자 변경 change of beneficiary
수익자부담 benefit principle
수익증권 beneficiary certificate
수입배당금 dividend
수입보험료 premium income
수입보험료 premiums written
수입이자 interest income
수입임대료 rental income
수입재보험금 reinsurance claims recovered
수입재보험수수료 reinsurance commissions recovered
수재 inward reinsurance
수재보험료 reinsurance premiums received
수재사 reinsurer
숙련공 skilled workers
순보험료 net premium
순비영업수입 net non-operating income
순자산가치 net worth
승난서 written acknowledgement
시망위험보험료 mortality risk premium
시차임기제 staggered board
신계약 new business
신계약비 acquisition expenses
신계약비 new business expenses
신디케이트대출 syndicated loan
신뢰구축 confidence building
신설합병 consolidations
신용대출금 credit loan
신주발행비 new stock issuance costs
신주발행비 stock issuance costs
신탁 trust
신탁재산 trust asset
실질임금 real wages
실효비금 unclaimed
안전의식 safety awareness
안전할증 contingency loading
알선위원 conciliation officer
압축근무주일 compressed working week
약관 policy conditions
약관 provisions, general policy conditions
약식절차 summary proceedings
양도소득 capital gain
양로보험 term insurance
양성훈련 basic training
어용노조 yellow union, white union, company union
어음할인대출금 bill discount
업무상재해 occupational accident
연구개발비 R&D costs
연금수령자 annuitant
연금액 기준방식 defined benefit plan
연기금 pension fund
연납보험료 annual premium
연장근무 extended work
연체 overdue
영업계획 business plan
영업국 branch
영업권 goodwill
영업비용 operating expenses
영업소 district office
영업소 sub-branch office
영업수익 operating revenues
영업외 비용 non-operating expenses
영업외 수익 income from other than operation
영업이익 operating gain
영업이익 operating income
예금이자 interest on deposit
예수금 withholdings
예정사업비 expected busienss expenses
예탁보증금 guarantee deposit
외근직원 field personnel
외래환자 out patient
외무직원 field underwriter
외삽법 extrapolation
요소비용 factor cost
요양급여 medical care benefits
용인 assumption
용적률 FAR (floor-area ratio)
우선주 자본금 preferred stock
운용자산 invested assets
원보험 original insurance
원상회복 restitution
원용하다 invoke
위로금 ex-gratia payment
위약금 penalty for breach of contract
위임장 경쟁 proxy contests
위임장 대결 proxy contest
위자료 damages for mental suffering
위험 hazard
위험률차 mortality
위험률차배당준비금 mortality dividend reserve
위험보험료 risk premium
유가증권 marketable securities
유가증권 securities
유가증권 처분손실 losses on disposition of securities
유가증권 평가손실 losses on valuation of securities
유가증권 평가이익 gains on valuation of securities
유가증권담보대출금 loan on securities
유가증권이자 interest on securities
유가증권처분이익 gains on disposition of securities
유가증권평가충당금 allowance for valuation
유가증권평가충당금환입 reversal of allowance for securities valuation
유급월차 paid monthly leave
유기용제중독 organic solvent poisoning
유닛 MBO unit MBO
유보이익 retained earnings
유아연금 orphan's annuity
유족보상 survivor compendsation
유지비 renewal expense
유지비 maintenance expenses
유지율 persistency rate
유통산업 distribution industry
유해물질 harmful substance
유형자산 tangible assets
유형자산 처분손실 losses on disposition of tangible assets
유형자산 평가손실 losses on valuation of tangible asset
유형자산처분이익 gains on disposition of tangible assets
유형자산평가이익 gains on valuation of tangible assets
은폐 concealment
의견서 written opinion
의적선택 medical selection
의전관 protocol officer
이동가중평균법 moving weighted average method
이동직업훈련 mobile training
이연 deferral
이연법인세대 deferred income tax credits
이연법인세세차 deferred income taxes - debits
이연신계약비 DAC (deferred acquisition cost)
이연자산 deferred charges
이연자산상각비 amortization of deferred charges
이의제기 representation
이익수수료 profit commission
이익잉여금 retained earnings
이익준비금 legal reserve
이자비용 interest expenses
이직률 quit rate, turnover rate
이차 interest dividend
이차배당 dividend for excess interest
이차배당준비금 interest rate difference guarantee reserve
이해관계자 stakeholder
인감 personal seal
인감도장 registered seal
인감증명서 certificate of one's seal impression
인사고과 employee evaluation
인세 authors fee (royalty)
인수방지정관개정 antitakeover amendments
인증 attestation
인허가 official license
일반계정 GA (general account)
일시납 single payment
일시보상 lump-sum compensation
임금 wages
임금격차 wage differential
임금대장 wage ledger, payroll
임금동결 wage freeze
임금-물가연동제 pay indexation
임금협상 pay (wage) round, pay bargaining
임대보증금 leasehold deposit received
임의적립금 voluntary reserve
임차보증금 leasehold deposit received
입원률 hospital rate
입원환자 in-patient
입증책임 burden of proof
입직률 accession rate
입찰참가자격사전심사 PQ (prequalification)
자격급 wage for job qualification
자기자본률 own capital ratio
자기주식 매입 share repurchases
자본 stockholder's equity
자본 준비금 capital reserves
자본금 capital stock
자본금 stated capital
자본잉여금 capital surplus
자본재편성 capital restructuring
자본준비금 capital reserve
자본총계 total stockholders' equity
자산총계 total assets
자산취득 asset acquisitions
작업반 working party
작업중지 suspension of work
잡손실 miscellaneous losses
장기유지배당 reserve for long-term renewal dividend
장기유지특별배당준비금 long-term policy dividend reserve
장려금 bounty
재무구조개선적립금 reserve for financial structure improvement
재보험미수금 account reveivable - reinsuracne
재보험비지급금 acounts payable of reinsurance
재산관리비 property management cost
재산관리비 administrative expenses
재산평가차액준비금 provision for revaluation of assets
재평가액 revaluation value
재평가적립금 asset revaluation reserve
재평가특별배당준비금 revaluation dividend reserve
재해손실 casualty losses
쟁점사실 fact in issue
저당물 pledge
저축보험료 savings premium
저축성상품 savings product
전기납 savings-type (?)
전기오류수정손실 loss on prior period error corrections
전기오류수정이익 gain on prior period error correction
전신전화가입권 telex and telephone subscription right
전액재보험 whole reinsurance
전통형 상품 traditional products
전환 twisting
전환 switching
전환권유자 twister
전환제의 exchange offers
접대비 entertainment
정규임금 normal wage
정근수당 allowance for good attendance
정기예금 fixed time deposit
정기적금 fixed time installment deposits
정률급 piece-rate system
정리해고 redundancy dismissal (severance)
정리해고 collective dismissal, employment adjustment
정미수취급여 take-home pay
정밀실사 DD: due diligence
정액급제도 time rate plan
정직 suspension from office
제3경험생명표 the third experience mortality rate
제3분야 third sector
제안제도 suggestion scheme
조사망률 crude mortality
조업중단지급 pay for suspension of business
종가세 ad valorem duty
종량세 specific duty
종신 whole life
종업원 차입 매수 EBO: employee buy-out
종업원지주제 ESOP (employee stock ownership plan)
주가수익률 PER: price-toearning ratio
주가수익률 방식 PE (price-to-earning)
주당 경상이익 ordinary income per stock
주당 순이익 net income per stock
주문 formal adjudication
주민등록증 resident card
주식 stocks
주식발행 초과금 paid-in capital in excess of par value
주식취득 stock acquisitions
준비금 reserve
중간층 금융 mezzanine financing
지급 재보험 수수료 reinsuracne commision paid
지급 재보험금 reinsuracne claims paid
지급보증대출금 guarantee loan
지급보험금 claims paid
지급보험금 premium paid
지급비금 reserve for outstanding claims
지급비금 outstanding
지급여력 solvency margin
지분공개 equity carve-outs
지분법 (회계) equity method
지역총국 regional headquarters
직위 position
직장위원 shop steward
직장이동 job transition
직장폐쇄 lockout
직접지분 equity carve-outs
직종위험 occupational hazard
진술 및 보장 representations and warranties
진정 complaint
진폐 pneumpcpniosis
질권 pledge
질권자 mortgage creditor
질권자 pawnee
질머식 Zilmer-type
질병상해율 morbidity table
집행력 executability
징계 discipline
징계위원회 disciplinary committee
차기이월결손금 loss carried forward
차기이월이익잉여금 unappropriated retained earnings at the end of the year
차입금 borrowings
차입매수 LBO: leveraged buy-outs
차입매수 전문가 buy-out specialist
차지권 land use rights
착수금 earnest money
창업비 organization costs
채무면제 acquittal
책임준비금 policy reserve
책임준비금 underwriting reserve
책임준비금계산기초 reserve basis
철회 revocation
첨서, 별지, 특약 rider
청약서 application form
체증보험료 increasing premium
초과보험 over insurance
초과적립액 additional reserve
초과해약환금식준비금 excess Zillmer reserves
초임 starting pay (salary), initial pay scale
총보험료 gross premium
총액배당준비금 accumulated dividend reserve
총영업비 total operating expenses
최저임금제 minimum wage system
추가경정예산 supplementary budget
추락사고 fall accident
출자금 money invested
출재 outward reinsurance
출재보험료 reinsurace premium
출재사 ceder, ceding company
충당금 allowance reserve
취득시효 acquisitive presemption
취업능력과 의사 ability and willingness to work
콜론 call loan
타사파견, 파견근무 dispatch of workers to another company
태업 slowdown, soldiering
태업하다 go slow
토지 land
통상보험료 regular premium
통행권 right of way
퇴직금 retirement allowance
퇴직금중간정산제 midterm settlement of retirement allowance
퇴직급여충당금 allowance for severance retirement benefits
퇴직당시준비금 reserve at retirement
퇴직보험 retirement insuracne
퇴직보험 trust system of lump sum pay
퇴직보험 preferential reimbursement for claim of wages
퇴직보험 wage claim guarantee system
퇴직보험 subrogated payment
퇴직보험 leave system
투자수입수수료 investment commmission received
특권 franchise, immunity, privilege
특별손실 extraordinary losses
특별이익 extraordinary gains
특수채 public utility bonds
특약 rider
파견 leasing (service)
패각회사 shell company, paper company
편람 manual
평가손 loss on revaluation
평가익 profit on revaluation
평결 verdict
평준식 보험료 level premium
평준식 보험료 fixed premium
표준약관 standard provisions
프리미엄부 환매 premium buy-backs
피도용률 rate of the employment
피보험자 assured (the -)
피보험자 insured (the -)
하도급 subcontracting
하자담보 warranty against vices
할인료 discount expenses
할인현금흐름 discounted cashflow
할인현금흐름 분석법 DCF (discounted cash flow) method
할증 보험료 extra premium
합병증 complication
합병차익 gain on business combination
해고예고 advance notice of dismissal
해약 surrender
해약권 right to terminate
해약당시준비금 reserve at surrender
해약환급금 surrender value
해외부동산 overseas real estates
해외유가증권 overseas securities
해외주식 overseas stocks
해외채권 overseas bonds
해제조건 resolution condition
해지 lapses and surrenders
해지율 lapse ratio
해태 default, lashes, omission
행정지도 administratative guidance
향상훈련 upgrade training
허가 leave
현.예금 cash & cash equivalent
현금과 예금 cash and bank deposits
현물출자 contribution in kind
협회비 association expenses
형성력 formative effect
호적 family register
화의 composition
확정기한 time certain
확정신고 final return
확정판결 final judgement
환급금 refunds
환송 remand
환입 reversal
황견계약, 비열계약 yellow-dog contract
회사채 corporate bonds
회피 refrainment
효력상실 lapse
효력상실, 해약률 lapse & surrender rate
후순위차입 subordinated debentures
후순위채권 subordinated debt
후일자 antedate
휴게 rest, recess
휴식시간 recess, recess period
휴일지급 allowance for holidays
흡수합병 mergers
defined contribution
GAAP Generally Accepted Accounting Principle