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					                  KLB Financial Vocabulary (3rd Edition)                      1998.12월 동지

(Vocabulary)      (Translation)
3-6-3 Banking:    Borrow at 3%, Lend at 6%, Be on the Golf Course by 3 p.m.
3년 연속 이익(결손)발생:   a Profit (Loss) for 3Years in a Row
가격결정권:            Price Setting Power
가격경쟁력:            Price Competitiveness
가격비탄력적:           Price Inelastic
가격탄력적:            Price Elastic
가계(소매)대출:         Retail Credit
가계금융:             Consumer & Private Banking
가계금융본부:           Consumer & Private Banking Business Division
가계금융부:            Consumer & Private Banking Business Department
가계금융센터:           Private Banking Center
가계금전신탁:           Household Money Trusts
가계급부금:            Remunerations on Mutual Installment Savings
가계당좌예금:           Household Checking Deposits
가계대출팀:            Consumer Loan Team
가계마케팅팀:           Consumer & Private Banking Marketing Team
가계부문:             Household Sector
가계우대정기적금:         Installment Savings Deposits Preferential to Households
가계자금대출금:          Loans to Households
가계장기신탁:           Household Long-Term Money Trusts
가계장기저축:           Long Term Savings for Household
가계적금관계대출:         Loans on Installment Savings
가계지원팀:            Consumer & Private Banking Support Team
가교종금사:            Bridge Merchant Bank
가구:               Households
가구소비:             Household Consumption
가산금리:             Margin
가속상각법:            Accelerated Depreciation Method
가수금:              Suspense Payable
가스기금시설자금대출:       Long-term Loans for Facilities from Gas Safety Fund
가스기금운전자금대출:       Long-term Loans for Working Capital from Gas Safety Fund
가스기금차입금:          Long-term Borrowings from Gas Safety Fund
가압류:              Provisional Seizure
가용외환보유고:          Usable Foreign Exchange Reserve
가전:               Consumer Electronics
가정법원(사법):         the Family Court
가중평균자본비용:         Weighted Average Cost of Capital (WACC)
가지급금:             Suspense Receivables
가처분:              Provisional Disposition
가처분소득:            Disposable Income
감가상각(감가상각하다):     Depreciation (Depreciate)
감가상각비명세서:         Schedule of Depreciation
감가상각율:            Depreciation Ratio
감가상각충당금:          Allowances for Depreciation
감독시스템:            Supervisory System
감모(자본재의):         Wear and Tear (of Capital Goods)
감모상각(고갈성자산):      Depletion
감봉:               Wage Cut
감사:               Auditor
감사관(재경부):         Inspector General
감사당당관(재경부):       Director for Inspection
감사원:              the Board of Audit and Inspection
감사의견:             Audit Opinion
감자계획:             Capital Reduction Plan
감자차익:             Gain on Retirement of Capital Stock
감정가:              Appraised Value
감정평가:             Appraisal
감채기금:             Sinking Fund
감채기금사채:           Sinking Fund Bond




                                   1/52                                         Edited by Sung Hoon Lee
감채적립금:              Reserves for Sinking Funds
감춰진 자산:             Hidden Assets
갑기금:                Capital A Fund
강세장:                the Bull Market
강압적인 개입 (정부의):      Heavy Handed Intervention (By Government)
개량:                 Improvement
개발비:                Deferred Development Expenses
개발신탁:               Development Money Trusts
개발은행:               Development Banks
개별법:                Specific Identification Method
개업비:                Pre-operating Costs
개업비상각:              Amortization of Pre-operating Costs
개인대출:               Personal Loan
개인사업(자):            Proprietorships (Proprietors)
개인연금신탁:             Individual Pension Money Trusts
개정:                 Revision (Amendment)
객관적 확률:             Objective Probability
거대합병(M&A):          Mega-Mergers
거시경제정책:             Macro Economic Policies
거액금융사고:             Major Financial Incident (Scandal)
거액여신:               Large Credit
거액여신총액한도제:          Ceiling System on the Sum of Large Exposures
거주자계정:              Resident Accounts
거치기간:               Grace Period
건물:                 Buildings
건설가계정:              Construction in Progress
건설교통부(정부):          the Ministry of Construction & Transportation
건설업:                Construction
건전성규제:              Prudential Regulation
검사보고서:              Examination Report
검사부:                Inspection Department
검사역:                Inspector
검사통보서:              First Day Letter
검찰청(정부):            the Public Prosecutions Administration
견책:                 Reprimand
결산보정미수이자기타:         Accrued Interest Receivables due to the Adjustment from Settlement of Accounts
결산일:                the Closing Date of the Fiscal Year
결손금:                Deficits
결손금처리계산서:           Statement of Disposition of Deficit
결손보전적립금:            Reserves for Deficit Recovery
결의:                 Resolution
결정계수:               Coefficient of Determination
결제가격(선물):           Clearing Price
결합재무제표:             Consolidated Financial Statements
겸업은행제도:             Universal Banking System
겸직제한:               Restriction on Hoding of Posts Concurrently
경고:                 Notice of Censure
경과계정:               Transit Accounts
경과조치:               Interim Measures
경기부양대책(조치):         Economic Stimulus Package
경기순환(변동):           Economic Cyclicality
경기순환:               Business Cycle (Peak, Contraction, Recessionary Trough, Expansion)
경기순환주:              Cyclical Stock
경비:                 Overhead (Cost)
경상거래:               Current Transaction
경상계정:               Current Account
경상손익:               Ordinary Income (Loss)
경상수지:               Balance of Current Account
경상수지적자:             Current Account Deficit
경상수지흑자:             Current Account Surplus
경상이익:               Operating Profit
경영개선계획(권고,조치,명령):   Management Improvement Plan (Recommendation, Measure, Order)
경영공시:               Public Disclosure of Management Performance




                                     2/52                                                     Edited by Sung Hoon Lee
경영권:          Corporate Control
경영권지배:        Management Control
경영권포기각서:      Written Pledge to Renounce the Management Control
경영다각화:        Diversification
경영실적보고서:      Management Performance Report
경영실태평가:       Management Status Evaluation
경영위험:         Business Risk
경영자문:         Managerial Consultancy
경영전략:         Management Strategy
경영전략팀:        Business Strategy Team
경영정보시스템:      Management Information System (MIS)
경영정상화계획:      Management Rehabilitation Plans
경영지도기준:       Prudential Management Guidelines
경영지도비율:       Prudential Management Ratios
경영진의 자질:      Management Quality
경영진자격심사:      Fit and Proper Tests for Management
경영평가위원회:      Management Assessment Committee
경영합리화권고:      Advice on Management Rationalization
경영환경변화:       Changes in Management Environment
경쟁심화:         Intensified Competition
경쟁입찰:         Competitive Bidding
경제분석과(재경부):   Economic Analysis Division
경제정책국(재경부):   Economic Policy Bureau
경제조사팀:        Economic Research Team
경제협력과(재경부):   Economic Cooperation Division
경제협력국(재경부):   Economic Cooperation Bureau
경찰청(정부):      the National Police Agency
경협총괄과(재경부):   International Economic Policy Division
경호실(대통령):     The Presidential Security Service
경화:           Hard Money (국제시장에서 교환이 자유로운 통화)
계량적 모형:       Econometric Model
계량적 분석방법:     Econometric Analysis
계류중인 소송:      Pending Litigation
계속기록법:        Perpetual Inventory Method
계속기업:         Going Concern
계정식:          T-account Format
고객이 소개한 고객:   MGM (Member Gets Member)
고객충성도:        Customer Loyalty
고등급선호현상:      Flight to Quality
고등법원(사법):     the High Court
고비용자금조달:      High-cost Funding
고성장산업:        Fast Growth Industry
고소득 전문직:      High-income Professionals
고소득개인고객:      High Net Worth Individual Clients
고용보험제도:       Employment Insurance System
고정:           Substandard
고정금리:         Fixed Rate
고정금리채권:       Fixed Income Bonds
고정부채:         Long-term Liabilities
고정자산:         Property and Equipment
고정자산증가율:      Fixed Assets Growth
고정자산처분 명세서:   Schedule of Disposition of Fixed Assets
고정자산처분손실:     Loss on Disposition of Fixed Assets
고정자산처분이익:     Gain on Disposition of Fixed Assets
고정자산회전율:      Fixed Assets Turnover (Times)
고정장기적합률:      Fixed Assets to Equity and Long Term Liability
고정환율:         Fixed Exchange Rates
고정환율제도:       Fixed Exchange Rate System (Peg System)
고평가유가증권:      Overvalued Securities
곱하다(곱하기):     Multiply (Multiplication)
공개매수(M&A):    Tender Offer
공개시장조작:       Open Market Operations
공고:           Public Announcement




                              3/52                                Edited by Sung Hoon Lee
공공 및 기타자금대출금:   Loans to Public Sector & Others
공공단체대출:         Public Trust Loans
공공부문 개혁:        Public Sector Reform
공공사업지출:         Public Works Spending
공공차관금:          Borrowings from International Organizations
공공차관금대출:        On-lend Loans from International Organizations
공구와 기구:         Tools and Equipment
공금예금:           Public Fund Deposits
공급과잉:           Surplus (Excess) Suply
공급자:            Suppliers
공급자금융:          Supplier Credit
공동보유자(M&A):     Acting in Concert
공동CD/ATM투입자금:   Input Fund in Joint CD/ATM
공모(결탁):         Collusion
공모:             Public Offering
공보관(재경부):       Public Information Officer
공보담당관(재경부):     Director for Public Information
공보실(정부):        the Office of Public Information
공보역:            Public Relations Officer
공보팀:            Public Relations Team
공분산:            Covariance
공사완성기준:         Completed Contract Method
공사진행기준:         Percentage of Completion Method
공시서류:           Disclosure Documents
공업발전기금시설자금대출:   Long-term Loans for Facilities from Industrial Development Fund
공업발전기금운전자금대출:   Long-term Loans for Working Capital from Industrial Development Fund
공업발전기금차입금:      Long-term Borrowings from Industrial Development Fund
공유가치관:          Shared Value
공익:             Public Interest
공익사업:           Utilities
공익신탁:           Trust for Public Welfare
공작기계:           Machine Tools
공적안전망:          Public Safety Net
공정 시가:          Fair Market Value
공정가격조항(M&A):    Fair Price Provision
공정거래위원회:        the Fair Trade Commission
공제사업중계계정:       Transit Account for Mutual Aid Business
공탁금:            Guarantee Money With Court
공포하다(법을):       Promulgate
공황:             Panic (30년대의 대공황: The Great Depression)
과:              Section
과거 3개년 연속 적자:   Net Losses for the Past Three Consecutive Years
과다차입경영구조:       Highly Leveraged Financial Structure
과세소득(과표):       Taxable Income
과소평가:           Undervaluation
과열경제:           Overheated Economy
과장:             Manager
과점(과점적):        Oligopoly (Oligopolistic)
과태료:            Negligence Fine
과학기술부(정부):      the Ministry of Science & Technology
관계회사:           Affiliates
관계회사단기차입금:      Short-term Borrowings from Affiliated Companies
관계회사대여금:        Loans to Affiliated Companies
관계회사사채:         Investments in Affiliated Companies' Debentures
관계회사유가증권:       Investment Securities in Affiliated Companies
관계회사자산부채명세서:    Schedule of Assets and Liabilities with Affiliated Companies
관계회사장기차입금:      Long-term Debt to Affiliated Companies
관계회사주식 및 출자금:   Equity Investments in Affiliated Companies
관계회사채권:         Receivables from Affiliated Companies
관계회사채무:         Payables to Affiliated Companies
관계회사처분:         Disposal of Investment Securities of Affiliated Cos.
관계회사취득:         Acquisition of Investment Securities of Affiliated Cos.
관련회사:           Related Companies




                                 4/52                                                  Edited by Sung Hoon Lee
관리기획팀:            Loan Administration Planning Team
관리역:              Credit Administration Officer
관리유가증권신탁:         Securities in Custody Trust
관리인:              Trustee
관리회계:             Management Accounting
관세:               Tariff
관세법:              Customs Duties Act
관세심의관(재경부):       Director General for Customs and Tariff
관세제도과(재경부):       Customs Policy Division
관세청(정부):          the Korea Customs Service
관세협력과(재경부):       Customs Cooperation Division
관세환급금:            Refunded Customs Duties
관재과:              Property Administration Section
괄호:               Parenthesis (복수: Parentheses)
광업:               Mining
광업권               Mining Rights
광업법:              the Mining Law
교역조건:             Terms of Trade
교원복지신탁:           Money Trusts for Teacher's Welfare
교육부(정부):          the Ministry of Education
교육세법:             Education Tax Act
교환사채:             Exchangeable Bond
구매력평가설:           Purchasing Power Parity Theory (PPP Theory)
구매법:              Purchase Method
구제하다:             Bail Out (어려움에 처한 기업이나 은행을)
구조개혁:             Structural Reforms
구조조정프로그램:         Restructuring Program
구직자:              Job Seekers
구축물:              Structures
구축하다:             Crowd Out (구축효과: Crowding-out Effect)
국가과학기술자문회의(정부):   the Presidential Council on Science & Technology
국가보훈처(정부):        the Patriots and Veterans Administration Agency
국가신용등급:           Sovereign Credit Rating
국가안전기획부(정부):      the Agency for National Security Planning
국가안전보장회의(정부):     the National Security Council
국고과(재경부):         Treasury Division
국고국(재경부):         Treasury Bureau
국고대리수납금:          Deposits Received as Treasury Agency
국고대리점:            Treasury Agency
국고대리점통상수급분:       Ordinary Adjustment for Treasury Agency
국고보조금:            Government Subsidies
국고수표:             Treasury Checks
국고채권:             Treasury Agencies Bonds
국공채:              Government and Public Bonds
국내지점망:            Domestic Branch Network
국무조정실(정부):        the Office for Government Coordination
국무총리:             the Prime Minister
국무총리비서실:          the Office of the Prime Minister
국무회의(정부):         the State Council
국민고충처리위원회(정부):    the Ombudsman of Korea
국민생활국(재경부):       Welfare & Price Policy Bureau
국민연금기금:           National Pension Fund
국민연금전환금:          Transfer From National Pension
국민주신탁:            National Stock Trust
국민주택기금대리점:        National Housing Fund Agency
국민주택기금대출금:        Loans From National Housing Fund
국민주택기금차입금:        Borrowings from National Housing Fund
국민주택채권:           National Housing Bonds
국민투자기금:           National Investment Fund
국민투자기금대리점:        National Investment Fund Agency
국민투자기금대출:         Loans From National Investment Fund
국민투자기금시설자금대출:     Long-term Loans for Facilities from National Investment Fund
국민투자기금예치금:        National Investment Fund Deposits With BOK




                                   5/52                                          Edited by Sung Hoon Lee
국민투자기금운전자금대출:   Long-term Loans for Working Capital from National Investment Fund
국민투자기금차입금:      Long-term Borrowings from National Investment Fund
국방부(정부):        the Ministry of National Defense
국별위험:           Country (Soverign) Risk
국별한도:           Country Limit
국세기본법:          Framework Act on National Taxes
국세심판소(재경부):     National Tax Tribunal
국세징수법:          National Tax Collection Act
국세청(정부):        the National Tax Administration
국유은행(정부은행):     Government-owned Banks
국유재산과(재경부):     Government Properties Division
국유화하다:          Nationalize
국정감사:           National Assembly's Inspection
국제금융과(재경부):     International Finance Division
국제금융국(재경부):     International Finance Bureau
국제금융심의관(재경부):   Deputy Director General for International Finance
국제기구과(재경부):     International Financial Institutions Division
국제기준:           International Standards
국제기획팀:          International Planning & Coordination Team
국제부:            International Banking Department
국제수지:           Balance of Payment (BOP)
국제조세과(재경부):     International Tax Division
국제회계기준:         International Accounting Standards
국채:             Government Bonds
국채관리기금채권:       Bonds on Fund for Management of Government Bonds
국채대리점:          Government Bonds Agency
국채법:            National Bonds Act
국회:             the National Assembly
권리락주가:          Ex-right Price
권리부주가:          Right on Price
권리행사가격:         Strike (Exercise) Price
귀금속:            Jewelry
귀금속미지급금:        Jewelry Accounts Payable
규모의 경제:         Economies of Scale
규모의 비경제:        Diseconomy of Scale
규모축소:           Downsizing
규제장치:           Regulatory Framework
규제폐지:           Deregulation
그룹내부거래:         Intra-group Transaction
그룹지원팀:          Group Management Team
근로자우대신탁:        Money Trusts for Workers
근로자우대저축:        Savings Deposits Preferential to Workers
근로자장기저축:        Long Term Savings Deposits for Workers
근로자주택마련저축:      Savings for Workers' Housing
근로자퇴직적립신탁:      Employee Retirement Installments Trust
근무기간:           Length of Services
금고:             Imprisonment
금리민감부채:         Rate-Sensitive Liabilities (RSL)
금리민감자산:         Rate-Sensitive Assets (RSA)
금리선물:           Interest Rate Futures
금리스왑:           Interest Rate Swap
금리연동부사채:        Floating Rate Bond
금리옵션:           Interest Rate Option
금리위험:           Interest Rate Risk
금리재정거래:         Interest Rate Arbitrage
금리차:            Interest Rate Differential
금리하락:           the Decline of Interest Rates
금본위제:           Gold Standard
금속:             Metals
금융감독기구협의회:      Financial Supervision Authorities Committee
금융감독원장:         Superintendent of the Financial Supervisioy Board
금융감독위원회:        the Financial Supervisory Commission
금융개혁위원회:        Financial Reform Committee




                                 6/52                                               Edited by Sung Hoon Lee
금융결제원:              Korea Financial Telecommunications and Clearings Institute
금융공학:               Financial Engineering
금융기관감독규정:           Regulation Concerning the Supervision of Banking Institutions
금융기관제재심의회:          Financial Institutions Sanction Committee
금융기관차입금(역외):        Off-Shore Borrowings from Banks
금융리스:               Financial Lease
금융부문 구조조정:          Financial Sector Restructuring
금융분쟁조정:             Settlement of Financial Disputes
금융분쟁조정위원회:          Financial Disputes Settlement Committee
금융비용:               Financing Costs
금융비용대 매출:           Financial Expenses to Sales
금융산업구조개선에관한법령:      Act Concerning the Structural Improvement of the Financial Industry
금융선물:               Financial Futures
금융선물선급이자기타:         Prepaid Interest of Financial Futures
금융선물선수이자기타:         Unearned Interest and Others on Transaction of Financial Futures
금융실명거래및비밀보장에관한법률:   Act on Real Name Financial Transactions and Guarantee of Secrecy
금융자금대출금:            Loans From Banking Funds
금융자문:               Financial Advisory Services
금융자문팀:              Financial Advisory Team
금융정책과(재경부):         Financial Policy Division
금융정책국(재경부):         Financial Policy Bureau
금융채:                Finance Debentures
금융통화위원회:            the Monetary Board
금융협력과(재경부):         Financial Cooperation Division
금전신탁:               Money Trusts
금전신탁이외의 금전신탁:       Other Ex-money Trusts
금전채권:               Money Receivables
금전채권신탁:             Money Receivable Trusts
금치산자:               Person Declared Legally Incompetent
급부전부금(수입부금):        Non-Remunerated Mutual Installment Deposits
급부후부금(수입부금):        Remunerated Mutual Installment Deposits
급여이체:               Payroll Transfer
기간:                 Tenor
기간내 배분:             Intra-period Allocation
기간배분:               Inter-period Allocation
기간부서:               Line Departments
기계장치:               Machinery and Equipment
기관경고:               Warning to an Institution
기관고객:               Institutional Clients
기능통화:               Functional Currency
기대수익율:              Expected Rate of Return (Expected Yield)
기대수익율극대화기준:         the Maximum Expected Return Criterion
기말상품(제품)재고액:        Ending Inventory
기말의 현금:             Cash at the End of the Year
기말재공품재고:            Ending Work in Process
기명식:                Registered Form
기밀유지계약(M&A):        Confidentiality Agreement
기본자본비율:             Core Capital Ratio
기본적 분석:             Fundamental Analysis
기부금:                Donations
기산일:                Initial Date in Reckoning
기상청(정부):            the Meteorological Administration
기술 및 경영자문 서비스:      Technical and Managerial Consultancy Services
기술개발준비금:            Reserve for Technology Development
기술적 분석:             Technical Analysis
기술적 우위:             Technological Lead
기업고객:               Corporate Clients
기업구조조정기금:           Corporate Restructuring Fund
기업구조조정법:            Corporate Reorganization Act
기업구조조정위원회:          Corporate Restructuring Committee
기업구조조정팀:            Corporate Work-out Team
기업금융본부:             Corporate Banking Business Division
기업금융부:              Corporate Banking Department




                                     7/52                                                 Edited by Sung Hoon Lee
기업금전신탁:         Corporate Money Trusts
기업대출:           Corporate Lending
기업부도:           Corporate Bankruptcies
기업부문 구조조정:      Corporate Sector Restructuring
기업분할(M&A):      Sell-offs
기업실체:           Business Entity
기업어음:           Commercial Paper (CP)
기업운전급부금:        Remunerations on Mutual Installment Savings
기업은행:           Industrial Bank of Korea
기업자금대출금:        Loans to Enterprise
기업자유예금:         Corporate Free Savings Deposits
기업지배구조:         Corporate Governance System
기업지원팀:          Corporate Banking Support Team
기업합리화적립금:       Reserve for Business Rationalization
기업회계기준:         Financial Accounting Standards
기존대출금을 회수하다:    Withdraw Existing Loans
기존주주:           the Existing Shareholders
기중발생미수이자:       Accrued Interest Receivables During the Fiscal Period
기초상품(제품)재고액:    Beginning Inventory
기초의 현금:         Cash at the Beginning of the Year
기초재공품재고:        Beginning Work in Process
기타부채:           Other Liabilities
기타부채외화분:        Other Liabilities in Foreign Currency
기타신용카드:         Other Credit Cards
기타예치금:          Other Dues
기타외화지급보증:       Other Acceptances and Guarantees in Foreign Currency
기타외화지급보증대지급금:   Other Advances for Customers in foreign Currency
기타요구불예금:        Other Demand Deposits
기타원화지급보증:       Other Acceptances and Guarantees in Won
기타원화지급보증대지급금:   Other Advances for Customers in Won
기타유동부채:         Other Current Liabilities
기타유동자산:         Other Current Assets
기타유동자산명세서:      Schedule of Other Current Assets
기타은행차관금:        Other Bank Loans
기타이연자산:         Other Deferred Assets
기타자본잉여금:        Other Capital Surplus
기타자산:           Other Assets
기타자산외화분:        Other Assets in Foreign Currency
기타잡자산:          Sundry Assets
기타정부차입금:        Other Borrowings from Government
기타정책기금차입금:      Long-term Borrowings from Other Public Fund
기타정책자금시설자금대출:   Long-term Loans for Facilities from Other Public Fund
기타정책자금운전자금대출:   Long-term Loans for Working Capital from Other Public Fund
기타준비금:          Other Reserves
기타증권:           Other Securities
기타차입금:          Other Borrowings
기타충당금:          Other Allowances
기타타점권:          Other Checks & Bills in Process of Collection
기타한은차입금:        Other Borrowings from BOK
기표(하다):         Disbursement (Disburse)
기획관리실(재경부):     Planning and Management Office
기획예산담당관(재경부):   Planning and Budget Officer
기획예산위원회(정부):    the Planning and Budget Commission
긴급명령:           Emergency Presidential Decree
긴급융자(구제)자금:     Emergency Rescue Fund (Bail-out Fund)
긴급조치:           Emergency Measures
긴축예산:           Austerity (Tight) Budgets
나누다(나누기):       Divide (Division)
난수:             Random Number
납입(보통주)자본금:     Paid-in Capital
납입자본순이익율:       Return on Paid-in Capital
내국수입유산스:        Domestic Import Usance Bill
내국신용장어음매입:      Local L/C Bills Bought




                                 8/52                                        Edited by Sung Hoon Lee
내국환업무:          Domestic Exchange Transaction
내부감사:           Internal Audit
내부감사인:          Internal Auditor
내부금융:           Internal Financing (사내 유보금을 통한 사업확장 등.)
내부승진한:          Internally Grown (Promoted)
내부자거래:          Insider Tradings
내부자거래규제법(미):    Insider Trading Sanctions Act
내부자본시장:         Internal Capital Market
내부통제:           Internal Control
내부투자수익율:        Internal Rate of Return (IRR)
내용년수:           Useful Life
내인가:            Preliminary Authorization
내재가치:           Intrinsic Values
노동법:            Labor Law
노동부(정부):        the Ministry of Labor
노동자 생산성:        Labor Productivity
노동조합:           Labor Union
노동조합이 없는 기업:    Non-unionized Company
노동집약산업:         Labor Intensive Industry
노무비:            Labor (Cost)
노후생환연금신탁:       Money Trusts for Old Age Living Pension
농림부(정부):        the Ministry of Agriculture & Forestry
농수산물유통공사:       the Agricultural and Fishery Marketing Corporation (AFMC)
농어가사채대체자금대출금:   Loans for Agricultural & Fishery Households
농어촌발전기금채권:      Bonds on Fund for Improvement of Agriculture & Fishery
농업:             Agriculture
농업경제:           Agrarian Economy
농업관련사업:         Agribusiness
농업자금대출:         Loans for Agriculture
농지채권:           Bonds on Farming Land
농촌진흥청(정부):      the Rural Development Administration
농촌환경개선자금차입금:    Borrowings from Fund for Improvement of Agricultural Community
농협:             The National Agricultural Cooperative Federation
누적적우선주:         Cumulative Preferred Stock
능력(업적)위주제도:     Performance-based System
능력주의:           Meritocracy
다각적 합병(M&A):    Conglomerate Mergers
다음 사업년도:        the Next Succeeding Financial Years
단기금융시장:         Money Market
단기금융업법:         Short-Term Finance Business Act
단기대여금:          Short-term Loans
단기매매금지법(미):     The Short Swing Profit Rules
단기외채:           Short-term External Debt
단기지급보증:         Short-term Acceptances Outstanding
단기지급보증대충:       Short-term Customers' Liability on Acceptances
단기차입금:          Short-term Borrowings
단기차입금명세서:       Schedule of Short-term Borrowings
단위당 노동비용:       Unit Labor Costs
단주:             Odd Lot
단체퇴직급여충당금:      Accrued Severance Pay-funded
단체퇴직보험예치금:      Deposits on Allowance for Severance Pay-funded
담보가치:           Collateral Value
담보관리:           Collateral Management
담보권:            Lien or Hypothec
담보권이 있는 채권자:    Secured Creditors
담보권행사:          Exercise of Security Right
담보부사채:          Secured Bond
담보부사채신탁법:       Secured Bond Trust Act
담보부여신:          Secured Loan
담보부증권:          Mortgage-Backed Securities
담보여신비율:         Secured Loan (to Total Loans) Ratio
담보운용신탁:         Collateral Management Trust
담보취득:           Taking of Security




                                9/52                                             Edited by Sung Hoon Lee
당기말미처리결손금:        Undisposed Deficit at the End of Year
당기말미처분이익잉여금:      Unappropriated Retained Earnings at the End of the Year
당기상품매입액:          Purchases During the Period
당기손익:             Net Income (Loss) For The Current Year
당기순이익:            Net Income for the Year
당기업적주의:           Current Operating Performance Concept
당기제조원가:           Manufacturing Costs During the Period
당기총제조비용:          Total Manufacturing Costs During the Period
당발추심:             Outward Collection
당좌대출:             Overdraft Facilities
당좌대출상환용타점권:       Checks & Bills on Clearing for Overdrafts
당좌비율:             Quick Ratio
당좌예금:             Checking Accounts
당좌자산:             Quick Assets
당좌차월:             Bank Overdrafts
당해회계년도:           the Current Fiscal Year
대기통지서:            Credit Advice
대리:               Assistant Manager
대리인 이론:           Agency Theory
대리인:              the Proxies
대리점(회계):          Deposits Held by Agency Relationship
대마불사론:            the "Too Big To Fail" Theory
대법원(사법):          the Supreme Court
대사:               Reconcilement
대손상각비:            Bad Debt Expenses
대손충당금:            Allowances for Bad Debts
대여금명세서:           Schedule of Loans
대여유가증권:           Securities Lent
대외신인도:            International Creditworthiness (Credit Standing)
대외준비자산:           External Reserves
대응개념:             Matching Concept
대정부차입금:           Government Subordinated Loans
대주(공매):           Short Selling
대주잔고(주식):         Debit Balance (in Brokerage Account)
대주주:              Major Shareholders
대주주지분:            Majority Equity Stake
대지:               Building Sites
대차대조표:            Balance Sheet
대차대조표각주:          A Footnote to the Balance Sheet
대차대조표일:           Balance Sheet Date
대체구매:             Replacement Purchases
대체비용:             Replacement Cost
대체재:              Substitute Goods
대체저금:             Transfer Savings
대출금:              Loans & Discounts
대출정책:             Lending Policy
대출협상:             Loan Negotiation
대출회수:             Loan Collection
대충자금차입금:          Borrowings from Government Allowances
대통령               The President
대통령령:             Presidential Decree
대한무역투자진흥공사:       the Korea Trade-Investment Promotion Agency (KOTRA)
대한주택공사:           the Korea National Housing Corporation (KNHC)
더하다(더하기):         Add Up (Sum)
도급공사:             Construction Contract
도덕적 해이:           Moral Hazard
도로공채:             Road Construction Bonds
도매업:              Wholesale
도시가스사업기금:         City Gas Business Fund
독립변수:             Independent Variables
독일연방은행:           Bundes Bank (BUBA)
독점(독점적인):         Monopoly (Monopolistic)
독점규제및공정거래에관한법률:   Monopoly Regulation and Fair Trade Act




                                  10/52                                     Edited by Sung Hoon Lee
독점판매권(체인점영업권):     Franchises
돈세탁:               Money Laundering
동산:                Movables
동산담보대출:            Loans on Movables Collateral
동산부동산:             Movables & Real Estate
동산의 신탁:            Movables Trust
동일인보증한도:           Single Borrower (Person, Party, Group) Guarantee Ceiling
동일인여신한도:           Single Borrower (Person, Party, Group) Loan Ceiling
동태비율분석:            Dynamic Financial Ratio Analysis
두자리 숫자의 감소(증가):    the Double-digit Decline (Growth)
등록식 채권:            Registered Bonds
리스계약:              Lease Contracts
만기갭:               Maturity Gap
만기보유채권:            Held-to-Maturity Bonds
만기수익율:             Yield To Maturity (YTM)
만기어음:              Matured Bills
만기연장:              Roll-over or Extension of Debt Maturity
만기일시상환:            Bullet Repayment
만기재조정:             Rescheduling
매각으로 **의 손실을 실현:   Post (Realize) a \** Loss from the Sale
매년:                Annual
매도외환:              Drafts Sold
매반기:               Semiannual
매분기:               Quarterly
매수(M&A):           Acquisition
매수청구권:             Appraisal Rights (Dissenters' Right, Appraisal Remedy)
매월:                Monthly
매입가:               Purchase Price
매입보관비:             Warehousing (Expenses)
매입에누리:             Purchases Allowances
매입외환:              Bills Bought
매입운임:              Freight-in (Expenses)
매입채무명세서:           Schedule of Trade Notes and Accounts Payable
매입할인:              Purchase Discounts
매주:                Weekly
매출가격환원법:           the Retail Inventory Method
매출액:               Sales Revenue
매출액경상이익율:          Ordinary Income on Sales
매출액명세서:            Supplementary Schedule of Sales
매출액순이익율:           Net Income on Sales
매출액증가율:            Sales Growth
매출액총이익율:           Gross Margin on Sales
매출어음:              Bills Sold
매출에누리:             Sales Allowance
매출원가:              Cost of Sales
매출원가명세서:           Supplementary Schedule of Cost of Sales
매출채권명세서:           Schedule of Trade Notes and Accounts Receivable
매출채권회전율:           Receivable Turnover (Times)
매출총손익:             Gross Profit (Loss)
매출총이익법:            Gross Profit Method
매출할인:              Sales Discounts
면책:                Indemnity
명목계정:              Nominal Account
명목이자율:             Nominal Interest Rate
명목임금:              Nominal Wages
명예퇴직제:             Early Retirement Program (ERP)
명의개서:              the Alteration of Entry in the Register of Shareholders
모점제:               Hub & Spoke System
모집주선:              Best Effort Offering
모회사:               Parent Company
목돈마련저축:            Property Formation Savings
몫(수학):             Quotient: a/b=c ---> Numerator / Denominator = Quotient
무기명식:              Bearer Form




                                    11/52                                     Edited by Sung Hoon Lee
무기명채권:              Bearer Bond
무보증사채:              Unguaranteed Bond
무상증자:               Bonus Issue
무역금융:               Foreign Trade Loans (Trade Finance)
무역수지:               the Balance of Merchandise Trade
무역어음매출:             Sales of Trade Bills
무역어음매출이자:           Interest on Sales of Trade Bills
무역어음수입보증금:          Guaranteed Deposits Received for Trade Bills
무역어음인수:             Acceptance for Trade Bills
무역어음인수대지급금:         Advances for Customers on Acceptance for Trade Bills
무역어음인수대충:           Contra Account of Acceptances for Trade Bills
무역어음할인:             Trade Bills Discounted
무역자유화:              Trade Liberalization
무위험자산:              Risk-free Assets
무의결권주:              Non-voting Stock
무차별곡선:              Indifference Curve
무형고정자산:             Intangible Fixed Assets
무형고정자산명세서:          Schedule of Intangible Fixed Assets
무형고정자산의 평가:         Valuation of Intangible Fixed Assets
문제여신:               Non-Performing Loans Over *** Months
문책기관경고:             Warning to Institution for Reprimand
문화관광부(정부):          the Ministry of Culture & Tourism
문화재관리국(정부):         the Office of Cultural Properties
문화적 합치성:            Cultural Fit
물가정책과(재경부):         Price Policy Division
물가조사표:              Price Survey Index
물가지수:               Price Index
미결제환대:              Deferred Loss from Foreign Exchange
미결제환차:              Deferred Gain from Foreign Exchange
미경과손금:              Prepaid Expenses
미경과신탁이익:            Prepaid Trust Profit
미경과이익:              Unearned Profit
미교부주식배당금:           Unissued Stock Dividends
미래가치:               Future Value
미수금:                Account Receivable
미수수익:               Accrued Income
미수연체이자:             Overdue Interest Receivable
미수이자기타:             Accrued Interest Receivables
미시경제정책:             Micro Economic Policies
미실현손실:              Unrealized Loss
미지급금:               Accounts Payable
미지급배당금:             Dividend Payable
미지급법인세:             Income Tax Payable
미지급비용:              Accrued Expenses
미지급송금:              Due to Customers
미지급신탁보수:            Accrued Trust Fees and Commissions
미지급신탁이익:            Accrued Trust Income
미지급외환:              Inward Remittance Payable
미지급이자:              Accrued Intrest Payable
미지급채권이자:            Accrued Debentures Interests
미추심외환:              Unreimbursed Foreign Exchange
미회수이자:              Uncollected Interest
민감도분석:              Sensitivity Analysis
민법:                 Civil Code
민영화하다:              Privatize
민주평화통일자문회의(정부):     the Secretariat Office Advisory Council on Democratic & Peaceful Unification
밑빠진 독에 물붓기:         Like Water Draining Out of a Hole In the Bottom of a Bucket (부실기업대출의 계속)
바닥을 치다 (주가나 경기가):   Bottom Out (Trough (verb), A Trough Has Been Reached, Reach a Bottom)
반대주주:               Dissenting Shareholders
반도체:                Semiconductors
반제품:                Semi-finished Goods
받을 어음:              Trade Notes Receivable
발급은행(L/C나 보증서)      Issuing Bank (Issuer)




                                   12/52                                               Edited by Sung Hoon Lee
발기인:              Promoter
발생주의:             Accrual Basis
발생하다(비용):         Incur
발행가격:             Issue Price
발행금융채권:           Finance Debentures Issued
발행시장:             Primary Market
발행주식수:            No. of Outstanding Shares
발행주식총수(의결권있는):    the Total Outstanding Voting Capital Stock
발행특별금융채권:         Special Finance Debentures Issued
배당건설이자:           Pre-operating Dividends
배당금 분배:           Distribution of Proceeds
배당금:              Dividends
배당금의 지급:          Payment of Dividends
배당금지급청구권:         Claims for Payment of Dividend
배당금지불능력:          the Dividend Paying Capabilities
배당률:              Dividend Ratio
배당성향:             Dividend Payout Ratio
배당준비금:            Reserve for Dividend
배당평균적립금:          Reserves for Dividend Equalization
배분의 효율성:          Allocational Efficiency
배임:               Malfeasance In Office
벌금형:              Fine
벌칙성금리:            the Penalty Rate
범위:               Range
범위의 경제:           Economies of Scope
법규팀:              Legal Affairs Team
법무담당관(재경부):       Legal Affairs Officer
법무부(정부):          the Ministry of Justice
법원경매:             Court Auction
법인:               Juridical Person (Juristic Person)
법인세:              the Corporate Tax
법인세등 명세서:         Schedule of Income Taxes
법인세등:             Provision for Corporate Taxes
법인세법:             Corporate Tax Act
법인세제과(재경부):       Corporation Tax Division
법인세차감전순이익:        Income before Provision for Income Taxes
법적 위험:            Legal Risk
법정관리:             Court Receivership
법정적립금:            Statutory Reserves
법정최소자본:           Mandatory Minimum Capital Requirement
법제처(정부):          the Government Legislations Agency
변동금리:             Floating Rate
변동금리채:            Floating Rate Note (FRN)
변동환율제도:           Floating (Flexible) Exchange Rate System
별단예금:             Temporary Deposits
별도준비금:            Voluntary Reserve for Recapitalization
병무청(정부):          the Military Manpower Administration
보건복지부(정부):        the Ministry of Health & Welfare
보고식:              Report Format
보관국채:             Government Bonds in Custody
보관국채대충:           Contra-Account of Government Bonds in Custody
보관유가증권:           Securities in Custody
보수(보상):           Remuneration
보완재:              Complementary Goods
보장수익율:            Guaranteed Return
보조금(보조금을 지급하다):   Subsidy (Subsidize)
보존보족금:            Guarantee Payment to Trust Account
보증금:              Key-money
보증대출:             Guaranteed Loans
보증사채:             Guaranteed Bond
보증서:              Guarantee
보칙:               Supplementary Provisions
보통예금:             Passbook Accounts




                                 13/52                            Edited by Sung Hoon Lee
보통주(자본금):            Common Stock (Ordinary Shares)
보험:                  Insurance
보험감독원:               the insurance Supervisory Board
보험기관:                Insurance Institutions
보험료:                 Insurance Premium
보험부금전신탁:             Money Trust with Insurance
보험업법:                the Insurance Business Act
보험제도과(재경부):          Insurance Division
보험차익:                Gain on Insurance Settlements
보호주의:                Protectionism
복권:                  Lottery Sold
복권당첨금:               Lottery Money Payable
복금부공익신탁:             Trust for Public Welfare with Lottery
복리:                  Compound Interest Rate
복리이자요소:              Compound Value Interest Factor (CVIF)
복리채:                 Compound Interest Debentures
복리표:                 Compound Value Table
복지신탁:                Money Trust for Welfare
본부:                  Headquarter
본원통화:                Monetary Base (현금 + 지불준비금)
본점:                  Head Office
본지점계정:               Inter-Office Account
부(실):                Department
부가가치세:               the Value Added Tax (VAT)
부가가치세법:              the Value-Added Tax Act
부가가치증가율:             Gross Value Added Growth
부가국세:                Value-Added National Tax
부가세선급금:              Prepaid Value Added Tax
부가세선수금:              Value Added Taxes Received In Advance
부기:                  Book Keeping
부내자산:                On-balance Sheet Assets
부대문서(외환):            Control Documents
부대비용:                Incidental Expense
부대수수료:               Front-end Fee
부도난 회사:              the Defaulted Companies
부도방지협약:              Anti-Bankruptcy Accord
부도사유:                Event of Default
부도어음:                Dishonored Notes
부도위험:                Default Risk
부동산:                 Real Estate
부동산거품:               Real Estate Bubble
부동산등기법:              the Real Estate Registration Act
부동산저당대출:             Loans Collateralized by Real Estate
부동산투자신탁:             Real Estate Investment Trust
부산물:                 By-products
부속명세서:               Supplementary Schedules
부속시설:                Auxiliary Facilities
부속실:                 Office
부속실장:                Chief Manager
부속자본(Second Tier):   Supplemental Capital
부실(문제)자산:            Distressed Assets
부실매입외환대체분:           Transfer from Bad Bills Bought in Foreign Currency
부실여신:                Non-performing Loans
부실여신대비 대손충당금비율:      Loan Loss Reserve Ratio (to Bad Loan)
부실은행:                Ailing (Weak or Bad or Troubled) Banks
부실징후예상기업체:           Firms Showing Signs of Insolvency
부실채권정리기금:            Non-performing Asset Management Fund
부실채권정리기금채권:          Non-performing Asset Management Fund Bond
부실채권정리기금출연금:         Contributions to Non-performing Asset Management Fund
부여율(신주인수권부사채):       Warrantability
부외자산:                Off-balance Sheet Assets
부유층 고객:              High Net Worth Client
부의 관계:               a Negative Relationship




                                     14/52                                   Edited by Sung Hoon Lee
부의 영업권:           Negative Goodwill
부의 자본:            Negative Equity Capital
부장:               General Manager
부정행위:             Fraudulent Activities
부채비율:             Debt/Equity Ratio (Gearing Ratio)
부채성충당금:           Allowance of a Liability Nature
부채와 자본총계:         Total Liabilities and Stockholder's Equity
부채의 조기상환:         Early Retirement of Debt
부채총계:             Total Liabilities
부칙:               Addendum
부행장:              Director & Deputy President
분개장:              Journal Book
분개하다:             Journalize (분개: Journalizing)
분담금:              Share in Expenses
분리매각(M&A):        Divestitures
분리설립(M&A):        Spin-offs
분모:               Denominator
분산:               Variance
분식결산:             Window-Dressing for Closing
분자:               Numerator
분할상환대출:           Loans for Installment Repayment
분할설립(M&A):        Split-offs
불경기(불황):          Recession (Depression)
불문율:              Unwritten Rule
불충분한 대손충당금:       Underprovided Loan Loss Reserve
불특정금전신탁:          Unrestricted Money Trusts
비거주자:             Non-Residents
비거주자계정:           Non-Resident Accounts
비거주자발행원화채권:       Debentures in Won Issued by Non-Resident
비거주자원화예금:         Non-Resident Deposits in Won
비거주자자유원예금:        Non-Resident Deposits in Free-Won
비과세채권:            Tax-exempt Bond
비교우위:             Comparative Advantage
비교재무제표:           Comparative Financial Statements
비누적적우선주:          Non-cumulative Preferred Stock
비료:               Fertilizer
비망가액:             Nominal Value
비밀보장:             Protection of Confidentiality
비밀적립금:            Secret Reserve
비상계획:             Contingent Plan
비상계획관(재경부):       Emergency Planning Officer
비상계획담당관(재경부):     Director for Emergency Planning
비상기획위원회(정부):      the Emergency Planning Committee
비상임이사:            Non-standing Directors
비상장주식:            Unlisted Stock
비서실(대통령)          the Office of the President
비서실:              Secretary Department
비서역:              Chief Secretary
비서팀:              Secretary Team
비수:               Secret Number
비시장성유가증권:         Non-Marketable Securities
비업무용고정자산:         Fixed Assets not Used for Business Purpose
비업무용동산:           Movables not Used for Business Purpose
비업무용부동산:          Real Estate not Used for Business Purpose
비업무용자산:           Fixed Assets for Non-business Purpose
비연결대상자회사주식:       Non-Consolidated Subsidiary Stock
비영업용:             Non-operating Purposes
비용:               Expenses
비용상승을 소비자에게 전가:   Pass Along Cost Increase To Consumers
비용절감계획:           Cost Reduction Scheme
비용절감노력:           Cost-cutting Efforts
비참가적우선주:          Non-participating Preferred Stock
비철금속:             Non-metallic Mineral Products




                                  15/52                        Edited by Sung Hoon Lee
비통화금융기관:                Non-Banking Financial Institutions
비통화금융기관차입금:             Borrowings from Non-Banking Financial Institutions
비품:                     Furniture
비화폐성부채:                 Non-monetary Liability
비화폐성자산:                 Non-monetary Asset
비M2B기관:                 Non-M2B Institutions
빼다(빼기):                 Subtract (Subtraction)
사금융알선:                  Arrangement of Private Financing
사내변호사:                  In-house Lawyer
사내이사:                   Inside Directors
사모:                     Private Placement
사모사채:                   Privately Placed Corporate Bonds
사무소:                    Representative Office
사무자동화기기:                Office Automation Equipment
사변:                     Armed Conflict
사업결합조항(M&A):            Business Combination Provision
사업본부:                   Business Division
사업성검토:                  Feasibility Study
사업확장적립금:                Reserve for Business Expansions
사외유출금:                  External Appropriations from Retained Earnings
사외이사:                   Outside Directors
사전승인:                   Prior Approval
사전실사(M&A):              Due Diligence (Review)
사전준비단계:                 Pre-Filing Stage
사전통보:                   Prior Notification
사채:                     Corporate Bonds (Debentures)
사채명세서:                  Schedule of Debentures
사채발행비:                  Debenture-issuing Costs
사채발행비상각:                Amortization of Debenture Issuing Costs
사채발행지급보증:               Guarantees for Debenture-Issuing
사채발행지급보증대지급금:           Advances for Customers on Guarantees for Debenture Issuing
사채발행지급보증대충:             Contra Account of Acceptances and Guarantees for Debenture Issuing
사채발행차금:                 Premium or Discount on Debentures Issued
사채보증대지급구상채권:            Due from Customers under Payment Guarantees Receivable
사채보증대지급의무액:             Liability under Payment Guarantees
사채상환손실:                 Loss on Redemption of Debentures
사채상환이익:                 Gain on Redemption of Debentures
사채이자:                   Interest Expense on Debentures
사채-정부보증채:               Bonds Guaranteed by Government
사채-정부출자기업체:             Government Owned Corporate Bonds
사채할인발행차금:               Bond Discounts
사회간접자본시설에대한민간자본유치촉진법:   Promotion of Private Capital into Social Overhead Capital Investment Act
사후신고:                   Follow-up Report
산림청(정부):                the Forestry Administration
산업,경제지표:                Industrial and Economic Indices
산업경제과(재경부):             Industry Division
산업관세과(재경부):             Industry & Tariff Division
산업금융채권:                 Industrial Finance Debentures
산업기계:                   Industrial Machinery
산업동향:                   Industry Trend
산업별여신구성:                Loan Breakdown by Industry
산업별포트폴리오:               Portfolio by Industry (Sector)
산업분석실:                  Industry Analysis Office
산업은행:                   Korea Development Bank (KDB)
산업자원부(정부):              the Ministry of Commerce, Industry and Energy
산업재해예방기금:               Fund for Prevention of Industrial Casualties
산업추세(이):                Industry Trend
산업합리화계획:                Industry Rationalization Plan
삼십대재벌:                  Top 30 Chaebols (Conglomerates)
상각(무형고정자산의 경우):         Amortization (Amortize)
상각:                     Write-offs
상각채권추심이익:               Gain from Collecting Previously Written-off Receivables
상계:                     Set-Off




                                         16/52                                                     Edited by Sung Hoon Lee
상계하다:           Offset Against
상관관계:           Correlation
상관분석:           Correlation Analysis
상무이사:           Managing Director
상법:             Commercial Code
상속:             Inheritance
상수도공채:          Waterworks Bonds
상시사용 종업원:       Permanent Employees
상업어음매출:         Commercial Bills Sold
상업어음보증:         Guarantees for Commercial Bills
상업어음보증대지급금:     Advances for Customers on Guarantees for Commercial Bills
상업어음보증대충:       Contra Account of Guarantees for Commercial Bills
상업어음할인:         Commercial Bills Discounted
상업은행:           Commercial Banks
상임감사:           Standing (Statutory) Auditor
상임위원회:          Executive Committee
상임이사:           Standing Directors
상장주식:           Listed Stock
상표권:            Trademarks
상표법:            the Trademark Act
상표인지도:          Brand Identification (Recognition)
상품:             Merchandise
상품선물:           Commodity Futures
상품유가증권:         Marketable Securities
상품주식:           Trading Stock
상향추세:           Upward Trend
상호금융중계계정:       Transit Account for Mutual Finance
상호부금:           Mutual Installment Savings
상호소유(재벌계열사간):   Crossholdings
상호신용금고:         Mutual Savings & Finance Companies
상호신용금고법:        the Mutual Savings and Financing Act
상호주식:           Interlocking Shares
상호지급보증:         Cross-debt Guarantee
상호출자:           Cross Investment
상환계획:           Repayment Schedule
상환우선주:          Callable Preferred Stock
상환할증금:          Redemption Premium
새마을금고:          New Community Finance Associations
생명공학:           Biotechnology
생명보험사:          Life Insurance Companies
생명보험채권:         Money Receivables on Life Insurance Policy
생산량비례법:         Units of Production Method
생산자물가지수:        Producer Prices Index (PPI)
생활물가과(재경부):     Basic Commodity Division
서면검사:           Off-site Examination
서명감:            List of Authorized Signatures
서명식(약정식):       Signing Ceremony
서무과:            General Affairs Section
서술적 모형:         Descriptive Model
서울특별시도시철도공사:    the Seoul Metropolitan Rapid Transit Corporation
서울특별시지하철공사:     the Seoul Metropolitan Subway Corporation
석유사업기금운전자금대출:   Long-term Loans for Facilities from Petroleum Business Fund
석유사업기금운전자금대출:   Long-term Loans for Working Capital from Petroleum Business Fund
석유사업기금차입금:      Long-term Borrowings from Petroleum Business Fund
석유화학:           Petrochemicals
선급금:            Down Payment (Advance Payment)
선급법인세:          Prepaid Corporate Income Tax
선급비용:           Prepaid Expenses
선급이자기타:         Prepaid Interest
선도은행:           Leading Banks
선물거래법:          the Futures Trading Act
선물거래손실:         Losses on Trading of Forwards
선물계약:           Futures Contracts




                                17/52                                              Edited by Sung Hoon Lee
선물환거래대:          Futures Contracts Credits
선물환거래차:          Futures Contracts Debits
선물환계약:           Forward Exchange Contracts
선불카드:            Prepaid Card
선수금:             Advances Received
선수수익:            Unearned Revenues
선수이자기타:          Unearned Interest and Others
선순위채무:           Senior Debt (Unsubordinated Debt)
선입선출법:           First-in First-out Method (FIFO)
설립(창립)주주:        Founding Shareholder
설립등기비:           Registration Fee
설립자본금:           Initial Capital
설비투자:            Facility Investment
설정된 담보:          Collateral Pledged
섬유:              Textiles
섬유공업근대화기금차입금:    Borrowings from Textile Federation Fund
성업공사:            Korea Asset Management Corp (KAMC)
성장성에관한 비율:       Ratios of Growth
성장주:             a Growth Stock
성장패턴:            Growth Pattern
성장회사:            Growth Companies
세금감면:            Tax Deductible
세무대학(재경부):       National Tax College
세무회계:            Tax Accounting
세부사항:            Detailed Provisions
세전비용:            Pretax Expense
세제실(재경부):        Tax & Customs Office
세제총괄심의관(재경부):    Director General for Internal Revenue & Tax Affairs
소각(하다):          Extinguish
소규모기업:           Small-scale Enterprises
소극적 적립금:         Negative Reserves
소득분포:            Income Distribution
소득세:             Income Tax
소득세법:            the Income Tax Act
소득세제과(재경부):      Income Tax Division
소득승수:            Income Multiplier
소득재분배:           Income Redistribution
소매금융(상품):        Retail Banking (Products)
소매금융점포망:         Retail Franchise
소모품:             Expendable Supplies
소비세제과(재경부):      Consumption Tax Division
소비자:             Consumers
소비자물가지수:         Consumer Price Index (CPI)
소비자보호법:          the Consumer Protection Act
소비자정책과(재경부):     Consumer Policy Division
소송:              Litigation
소수주주:            Minority Stockholder
소액대출:            Petty Loans
소액현금:            Petty Cash
소유권:             Ownership
소지식 채권:          Bearer Bonds
손실금:             Net Loss
손실금의 보전:         Replenishment of Loss
손실위험가중 부실여신비율:   Loss-risk Weighted Bad Loan Ratio
손익:              Net Income (Loss)
손익거래:            Revenue and Expense Transaction
손익계산서:           Statement of Income
손익분기점:           Break-even Point
수권자본제도:          Authorized Capital Stock System
수리모형:            Mathematical Model
수리자금대출:          Loans for Water-Utilization
수산업:             Fishery
수산업법:            the Fishery Act




                                  18/52                                Edited by Sung Hoon Lee
수산업자금대출:         Loans for Fishery
수산업협동조합:         The National Federation of Fisheries Cooperative
수선비명세서:          Schedule of Repair and Maintenance Expense
수송장비:            Transportation Equipment
수수료선수금:          Unearned Fees
수수료율표(외환):       Terms & Conditions
수시검사:            Special (or Targeted) Examinatin
수열:              Sequence
수요의 탄력성:         Elasticity of Demand
수용(징발)하다:        Expropriate
수의상환사채:          Callable Bond
수익:              Revenues
수익권담보대출:         Loans on Trust Benefit Collateral
수익력:             Earning Power
수익률 극대화 기준:      the Maximum Return Criterion
수익성개선계획:         Earnings Improvement Plan
수익성변동:           Earnings Volatility
수익성에 관한 비율:      Ratios of Profitability
수익성예측:           Projection of Profitability
수익율곡선:           Yield Curve
수익율극대화기준:        the Maximum Return Criterion
수익의 분산정도:        Variability of Future Possible Income
수익자(보증의)         Beneficiary
수익적 지출:          Revenue Expenditure
수익증권:            Beneficiary Certificate
수입거래 수입환가료:      Import-related Income of Commission-in-lieu
수입거래 지급환가료:      Import-related Expense of Commission-in-lieu
수입거래담보금:         Guaranteed Deposits Received for L/G
수입단가:            Import Unit Prices
수입담보증권:          Customers' Securities in Custody
수입배당금:           Dividend Incomes
수입보증금:           Deposits for Letter of Guarantees and Others
수입부금:            Mutual Installment Deposits
수입선다변화제도:        Import Diversification Program
수입수수료:           Commission Income (Fees and Commissions)
수입신용장관련보증:       Guarantees for L/C
수입신용장관련보증대지급금:   Advances for Customers on Import L/C
수입신용장관련보증대충:     Contra Account of Guarantees for L/C
수입이자와 할인료:       Interest and Discounts Earned
수입임대료:           Rental Income
수입제세:            Withholding Taxes
수입화물선취보증:        Guarantee in Acceptance of Imported Goods
수입화물선취보증담보금:     Guarantee Money Received for Acceptance of Imported Goods
수입화물선취보증대지급금:    Advances for Customers on Acceptance for L/G
수입화물선취보증대충:      Contra Account of Acceptances for L/G
수입Swap이자:        Swap Interest Income
수정은감원기준:         New (Tightened) OBS (Office of Bank Supervision) Guidelines (Criteria)
수정후시산표:          Adjusted Trial Balance
수지개선효과:          Positive Effect on the Balance Sheet
수직계열화(생산라인):     Vertical Integration
수직적 합병(M&A):     Vertical Mergers
수출거래 수입환가료:      Export-related Income of Commission-in-lieu
수출거래 지급환가료:      Export-related Expense of Commission-in-lieu
수출단가:            Export Unit Prices
수출비중:            Export Ratio
수출산업설비자금대출:      Loans for Equipments of Exporting Industry
수출입금융채권:         Export-Import Finance Debentures
수출입은행:           the Export-Import Bank of Korea
수출주도경제:          Export-led Economy
수출주도정책:          Export-driven Policy
수탁부동산:           Real Estate Trusted
수탁서비스(증권):       Custody Service
수탁업무:            Custody Account Operations




                                 19/52                                                    Edited by Sung Hoon Lee
수탁자:                the Consignee
수탁자:                Trustee
수평적 합병(M&A):        Horizontal Mergers
수표법:                the Check Act
수확량체감의 법칙:          the Law of Diminishing Returns
숙박업:                Accommodation
순매수가치(M&A):         Net Acquisition Value
순손실:                Net Loss
순실현가치:              Net Realizable Value
순이익:                Net Profit
순이익증가율:             Net Income Growth
순자산가치:              Net Asset Values
순현가:                Net Present Value
승수:                 Multiplier
승인요건:               Approval Requirements
승인절차:               Credit Approval Procedures
시가:                 Market Value
시가법:                Market Value Method
시가주의평가:             Mark-to-Market
시가총액:               Market Capitalization
시계열상관분석:            Serial Correlation Analysis
시너지효과(M&A):         Synergy Effect
시산표:                Trial Balance
시설자금:               Facility Loans
시설자금대 운전자금비율:       Ratio of Long-term Equipment Loans to Long-term Working Capital Loans
시설자금대출금:            Loans for Equipments
시설재대출:              Equipment Loans
시설재수입자금외화대출:        Loans for Facilities Import by BOK Borrowings
시용매출:               Conditional Sales
시장규율:               Market Discipline
시장금리:               Market Interest Rate
시장성유가증권:            Marketable Securities
시장위험:               Market Risk
시장평균환율제도:           Market Average Exhange Rate System (MARS)
시장포화:               Market Saturation
시중은행:               Nationwide Commercial Banks
시차를 두고:             With a Time Lag
시행령:                Enforcement Decree
시행세칙:               Detailed Enforcement Regulations
시행일:                Effective Date
시행착오:               Trial and Error
식음료:                Food and Beverage
식품의약품안전청(정부):       the Korea Food and Drug Administration
신고전경제학:             New Classical Economy
신고전경제학자:            New Classical Economists
신기술사업금융지원에 관한 법률:   the Financial Assistance to New Technology Business Act
신디케이션대출:            Syndicated Loan
신문용지공장:             Newsprint Mill
신발:                 Footwear
신설합병(M&A):          Consolidation
신용(평가)정책:           Credit Policy
신용거래대주:             Stock Loans on Margin Account
신용경색:               Credit Crunch
신용관리기금:             Korea Non-Bank Deposit Insurance Corporation
신용보증기금:             Korea Credit Guarantee Fund
신용보증기금법:            the Credit Guarantee Fund Act
신용보증기금신탁가수금:        Suspense Payable from Credit Guarantee Fund
신용분석;               Credit Analysis
신용불량자:              Person on the Credit Black List (Person with Poor Credit Standing)
신용압박(대출축소등):        Credit Squeeze
신용여신:               Unsecured (Clean) Loan
신용위험:               Credit Risk
신용장내도액:             Letter of Credit Arrivals




                                    20/52                                                   Edited by Sung Hoon Lee
신용제도:            Credit System
신용조합:            Credit Unions
신용카드계정:          Credit Card Accounts
신용카드사:           Credit Card Companies
신용카드채권매입:        Credit Card Receivables from Banking Account
신용카드채권매출:        Credit Card Receivables Sold to Trust Account
신용파생금융상품매도:      Credit Derivatives Sold
신용판매대금:          Credit Sales
신용평가기관:          Credit Rating Agencies
신용평가사:           Credit Rating Companies
신종기업어음:          Commercial Paper (CP)
신종적립신탁:          Special Installment Money Trust
신주발행비:           Stock-issuing Costs
신주발행비상각:         Amortization of (New) Stock-Issuing Costs
신주인수권:           Preemptive Right
신주인수권대가:         Consideration for Stock Warrants
신주인수권부사채:        Bond With Warrants (BW)
신주인수권조정:         Reconciliation for Stock Warrants
신주인수권조정계정:       Adjustment Account for Stock Warrants
신주인수권처분액:        Gain on Disposition of Stock Warrants
신주청약증거금:         New Stock Subscriptions
신청인(L/C나 보증서):   Applicant
신탁계약:            Trust Contract
신탁계정:            Trust Account
신탁계정차:           Borrowings from Trust Accounts
신탁계정차이자:         Interest on Borrowings from Trust Account
신탁기획팀:           Trust Planning Team
신탁법:             Trust Act
신탁보수:            Trust Fees
신탁부:             Trust Department
신탁업법:            Trust Business Act
신탁여신관리자금:        Trust Credit Control Deposit
신탁운용팀:           Trust Operations Team
신탁이익:            Trust Income
신탁재산의 말소:        Cancellation of an Entrustment
신탁재산의 표시:        Indication of an Entrustment
실권되다(신주가):       the New Shares Go Unsubscribed
실명제:             Real Name System in Financial Transactions
실물경제:            Real Economy
실사(정밀조사):        Due Diligence
실업보험:            Employment Insurance
실업수당:            Unemployment Benefits
실용신안권:           Utility Model Patents
실용신안법:           the Utility Model Patent Act
실지재고조사법:         Periodic Inventory Method
실질 GDP 성장율:      Real GDP Growth Rate
실질이자율:           Real Interest Rates
실질적 경영권 지배:      Effective Management Control
실행계획:            Implementation Plan
실현손실:            Realized Loss
실효이자율:           Effective Interest Rate
심사보고서:           Lending (Credit) Application for Approval
심사역:             Loan Officer
아부하다:            Brownnose (By Kissing the Buttocks of the Person Whose Favor Is Sought)
악화되다:            Deteriorate
안전관리실:           Security Control Department
안정성에관한 비율:       Ratios of Stability
압류:              Attachment
압류부동산:           Confiscated Properties
액면가:             Face Value
액면가액법:           Par Value Method
액면주식:            Par Value Stock
약관:              Standard Contract Terms and Conditions




                                 21/52                                                     Edited by Sung Hoon Lee
약세장:              the Bear Market
약속어음:             Promissory Notes
약정서:              Agreement
약정수수료:            Commitment Fee
양건예금:             Compensating Balance
양곡채권:             Grain Bills
양도성예금증서:          Negotiable Certificate of Deposit (CD)
양도소득세:            Transfer Income Tax
양도외상매출금:          Factored Account Receivable
양해각서:             Memorandum of Understanding (MOU)
어업권:              Fishing Rights
어음교환소:            Clearing House
어음대출:             Loans with Bills
어음법:              the Bills of Exchange and Promissory Notes Act
어음부도율:            the Dishonored Bill Ratio
어음할인:             Bill Discounting
업무용건물:            Buildings Used for Business Purpose
업무용고정자산:          Fixed Assets Used for Business Purpose
업무용동산:            Movables Used for Business Purpose
업무용부동산관련분:        on Real Estate Used for Business Purpose
업무용부동산임대수입보증금:    Deposits for Leased Asset for Business
업무용부동산취득관련분:      Suspense Receivable on Real Estate Used for Business Purpose
업무용토지:            Lands Used for Business Purpose
업무집행정지:           Suspension from All Duties
업종별:              Business Segment
업종별회계처리기준:        Accounting Standards by Industry
에너지이용합리화기금차입금:    Long-term Borrowings from Energy Usage Rationalization Fund
에너지이용합리화시설자금대출:   Long-term Loans for Facilities from Energy Usage Rationalization Fund
에너지이용합리화운전자금대출:   Long-term Loans for Working Capital from Energy Usage Rationalization Fund
여성특별위원회(정부):      the Presidential Commission on Woman's Affairs
여신관리자금:           Deposits for Credit Control
여신관리자금이자:         Interest on Credit Control Deposits
여신사후관리:           Loan Administration
여신성가지급금:          Suspense Receivable as Credit
여신승인절차:           Credit Approval Process
여신심사:             Credit Review
여신을 회수하다:         Recall Loans
여신전문금융업법:         the Specialized Credit Financial Business Act
여신전문금융회사:         Financial Companies Specializing in Loan Business
여신포트폴리오:          Loan Portfolios
여신회수:             Loan Collection
여행자수표:            Traveler's Check
역관계에 있다:          A is Inversely Related to B
역외금융:             Off-shore Banking
역외금융기관대출금:        Off-Shore Loans in Banks
역외금융기관예수금:        Off-Shore Deposits from Financial Institutions
역외금융팀:            Offshore Finance Team
역외기타투자증권:         Investments in Other Offshore Securities
역외단기대출금:          Short-term Offshore Loans
역외단기차입금:          Short-term Offshore Borrowings
역외대출:             Offshore Loans
역외발행금융채권:         Off-Shore Finance Debentures Issued
역외상품유가증권:         Off-Shore Trading Securities
역외영향력적용(M&A):     Extraterritorial Application
역외예치금:            Due from Offshore Banks
역외외화금융기관예치금:      Off-Shore Due from Financial Institutions in Foreign Currency
역외외화대출금:          Off-Shore Loans in Foreign Currency
역외외화본지점:          Off-Shore Inter-Office Account in Foreign Currency
역외외화예수금:          Off-Shore Deposits in Foreign Currency
역외외화예치금:          Off-Shore Due from Banks in Foreign Currency
역외외화차입금:          Off-Shore Borrowings in Foreign Currency
역외유가증권:           Offshore Securities
역외유가증권평가충당금:      Allowances for Unrealized Loss on Offshore Marketable Securities




                                  22/52                                                   Edited by Sung Hoon Lee
역외장기대출금:           Long-term Offshore Loans
역외장기차입금:           Long-term Offshore Borrowings
역외주식:              Offshore Stocks
역외채권:              Offshore Bonds
역외투자유가증권:          Off-Shore Investment Securities
역외투자유가증권평가충당금:     Allowances for Unrealized Loss on Offshore Investment Securities
역외투자주식:            Investments in Offshore Stocks
역외투자채권:            Investments in Offshore Bonds
역외CP발행액:           Offshore CP Issuance Outstanding
역외CP발행차금:          Discount on Offshore CP Issuance
연:                 Per Annum
연간 매출액을 초과하는 부채:   Debt in Excess of Annual Sales
연결 BIS 자본비율:       Consolidated BIS Capital Ratio
연결감독원칙:            Principle of Consolidated Supervision
연결대상자회사주식:         Consolidated Subsidiary Stock
연결재무제표:            Consolidated Financial Statements
연결조정대:             Consolidation Adjustment Credit
연결조정대환입:           Reversal of Consolidation Adjustment Credit
연공서열제도:            Seniority-based System
연구개발비:             Research and Development Costs
연구개발비상각:           Amortization of Research and Development Costs
연금:                Annuity
연금의 복리이자요소:        Compound Value Interest Factor for an Annuity (CVIFA)
연금의 현가:            Present Value of Annuity
연금의 현가이자요소:        Present Value Interest Factor for an Annuity (PVIFA)
연기금:               Pension Funds
연방예금보험공사(미국):      Federal Deposit Insurance Corporation (FDIC)
연방자금금리(미국):        Federal Fund Rate
연방준비은행(미국):        Federal Reserve Bank (FRB)
연불구입:              Purchase (Acquisition) on a Deferred Payment Basis
연장:                Extension
연체배당금:             Dividends in Arrears
연체이자율:             Default Interest Rate
연체중인 대출:           Loans that are in arrears (overdue)
연체회수:              Arrears Collection
영구연금:              Perpetuity
영구채:               Perpetual Notes
영세민전세자금차입금:        Borrowings from Fund for Lease for Low-Income Households
영업권:               Goodwill
영업보증금:             Business Guarantee Deposits
영업비용:              Costs and Expenses
영업손익:              Operating Income (Loss)
영업수익:              Revenues
영업순환주기:            Normal Operating Cycle
영업양도:              Business Transfer
영업외 비용:            Non-operating Expense
영업외 수익:            Non-operating Income
영업용순자본비율:          Net Working Capital to Risk Weighted Assets Ratio
영업위험:              Business Risk
영업일:               Business Day
영업정지:              Business Suspension
영업추진부:             Business Promotion Department
영업추진역:             Marketing Officer
영업활동으로인한 현금흐름:     Cashflow from Operating Activities
예(수)금기반:           Deposit Base
예(수)금:             Deposits
예금구성:              Deposit Breakdown
예금보험공사:            Korea Deposit Insurance Corporation (KDIC)
예금은행:              Banking Institutions
예금은행차입금:           Borrowings from Banking Institutions
예금을 중도에 해지하다:      Cancel Deposit Before Maturity
예금자:               Depositors
예금자보호:             Depositor Protection




                                    23/52                                             Edited by Sung Hoon Lee
예금자보호법:                     the Depositor Protection Act
예금집단인출(파산,공황시):             A Bank Run
예대마진:                       Net Interest Margin
예대율:                        Loans to Deposits Ratio
예산청(정부):                    the Office of National Budget
예수금기반:                      Deposit Base
예수금이자:                      Interest on Deposits
예약매출:                       Subscription Sales
예치금:                        Due from Banks
예치환거래은행:                    Depositary Correspondent Bank
옵션거래손실:                     Losses on Trading of Options
옵션수수료:                      Option Premium
옵션수입프레미엄:                   Options Premium Received
옵션지급프레미엄:                   Options Premium Paid
완구:                         Toys
완전고용:                       Full Employment
완전분할(M&A):                  Split-ups
완전희석화 주당순이익:                Fully Diluted Earning Per Share
외교통상부(정부):                  the Ministry of Foreign Affairs and Trade
외국금융기관과의 제휴:                Affiliation with Foreign Financial Institutions
외국기업:                       Foreign Enterprises
외국인 1인당 투자한도:               Individual Ceiling on Foreign Investment
외국인 전체 투자한도:                Aggregate Ceiling on Foreign Investment
외국인주식투자한도:                  Ceiling on Foreign Equity Investment
외국인투자및 외자도입에 관한 법률 (시행령):   the Foreign Investment and Foreign Capital Inducement Act (& Its Enforcement Decree)
외국자본:                       Foreign Capital
외국자본유치:                     Inducement of Foreign Capital
외국증권:                       Foreign Securities
외국통화:                       Foreign Currency
외국환 평형기금:                   Foreign Currency Stabilization Fund
외국환:                        Foreign Exchange
외국환관리법:                     the Foreign Exchange Control Act
외국환규제:                      Foreign Exchange Control
외국환업무:                      Foreign Exchange Transaction
외국환은행:                      Foreign Exchange Bank
외국환평형기금예치금:                 Due from Foreign Exchange Equalization (Stabilization) Fund
외국환평형기금채권:                  Foreign Exchange Equalization Fund (Stabilizaition) Bonds
외부감사:                       External Audit
외부감사인:                      External Auditor
외부경제:                       Positive Externality
외부불경제:                      Negative Externality
외부주주지분:                     Outside Shareholders' Equity
외상매입금:                      Trade Accounts Payable
외상매출금:                      Trade Accounts Receivables
외상채권대출:                     Factoring Loans
외상채권매입:                     Factoring Receivables
외상채권미지급금:                   Factoring Payables
외자관리과(재경부):                 Foreign Capital Management Division
외재가치:                       Extrinsic Value
외채상환비율:                     Debt Service Ratio (DSR)
외화가수금:                      Suspense Payable in Foreign Currency
외화가지급금:                     Suspense Receivables in Foreign Currency
외화기타단기지급보증:                 Other Short-term Acceptance and Guarantee in Foreign Currency
외화기타단기지급보증대충:               Other Short-term Customers' Liabilities in Foreign Currency
외화기타장기지급보증:                 Other Long-term Guarantees in Foreign Currency
외화기타장기지급보증대충:               Other Long-term Customers' Liabilities in Foreign Currency
외화기타투자증권:                   Investments in Other Foreign Securities
외화단기지급보증:                   Short-term Acceptance and Guarantee in Foreign Currency
외화단기지급보증대충:                 Short-term Customers' Liabilities in Foreign Currency
외화단기차입금:                    Short-term Borrowings in Foreign Currency
외화당좌예금:                     Checking Accounts in Foreign Currency
외화대출금:                      Loans in Foreign Currency
외화대출금이자:                    Interest on Foreign Currency Loans




                                            24/52                                                    Edited by Sung Hoon Lee
외화로 표시된:         Denominated in Foreign Currency
외화발행금융채권:        Finance Debentures Issued in Foreign Currency
외화별단예금:          Temporary Deposits in Foreign Currency
외화보증대지급금:        Guarantee Payments in Foreign Currency
외화보통예금:          Passbook Accounts in Foreign Currency
외화본지점:           Inter-office Account in Foreign Currency
외화부채조정계정:        Deferred Foreign Exchange Losses
외화부채총계:          Total Foreign Liabilities
외화상품유가증권:        Trading Securities in Foreign Currency
외화수탁금:           Borrowings from BOK in Foreign Currency
외화수탁금이자:         Interest on Borrowings from BOK in Foreign Currency
외화예(수)금:         Foreign Currency Deposits
외화예치금:           Due from Banks in Foreign Currency
외화외상채권매입:        Factoring Receivables in Foreign Currency
외화운용팀:           International Treasury Team
외화유가증권:          Marketable Securities in Foreign Currency
외화유가증권평가충당금:     Allowances for Unrealized Loss on Marketable Securities in Foreign Currency
외화은행차입기타:        Borrowings from Other Banks in Foreign Currency
외화일반중장기대출(시설):   Long-term Foreign Currency Loans for Facilities
외화일반중장기대출(운전):   Long-term Foreign Currency Loans for General Purpose Working Capital
외화자금과(재경부):      Foreign Exchange Division
외화자산총계:          Total Foreign Assets
외화장기지급보증:        Long-term Guarantees and Acceptances in Foreign Currency
외화장기지급보증대충:      Long-term Customers' Liabilities on Guarantees and Acceptances in Foreign Currency
외화정기예금:          Time Deposits in Foreign Currency
외화정기예치금:         Due from Banks on Time in Foreign Currency
외화주식:            Foreign Stocks
외화지급보증:          Acceptances and Guarantees Outstanding in Foreign Currency
외화지급보증대지급금:      Advances for Customers in Foreign Currency
외화지급보증대충:        Contra Account of Acceptances and Guarantees in Foreign Currency
외화직불카드채무:        Debit Card in Foreign Currency
외화차입금:           Borrowings in Foreign Currency
외화차입금이자:         Interest on Foreign Currency Borrowings
외화채권:            Foreign Bonds
외화콜론:            Call Loans in Foreign Currency
외화콜머니:           Call Money in Foreign Currency
외화타점대:           Overdrafts on Their Account
외화타점예치금:         Due from Banks on Demand in Foreign Currency
외화타점차:           Overdraft on Our Account
외화통지예금:          Notice Deposits in Foreign Currency
외화투자유가증권:        Investment Securities in Foreign Currency
외화투자유가증권평가충당금:   Allowances for Unrealized Loss on Investment Securities in Foreign Currency
외화투자주식:          Investment in Foreign Stocks
외화투자채권:          Investments in Foreign Bonds
외화특별중장기대출:       Long-term Foreign Currency Loans for Special Purpose
외화평가조정금:         Foreign Exchange Adjustment Account
외화표시:            Foreign Currency Denominated
외화표시시설자금:        Procurement Fund of Domestic Machinery Expressed in Foreign Currency
외화표시자산:          Foreign Currency Denominated Assets
외화환산손실:          Loss on Foreign Exchange Translation
외화환산이익:          Gain on Foreign Exchange Translations
외화회계팀:           International Operations Team
외환관리법:           Foreign Exchange Management Law
외환매매익:           Gain on Foreign Exchange
외환보유고:           Foreign Exchange Reserves
외환보유고:           Foreign Reserve
외환시장:            Foreign Exchange Market
외환업무실:           Trade Finance Office
외환유동성경색:         Foreign Exchange Liquidity Crunch
외환유동성애로:         Tightened Foreign Exchange Liquidity
외환이익대 매출비율:      Net FX Gains to Sales
외환차손:            Loss on Foreign Currency Transactions
외환차익:            Gain on Foreign Currency Transactions




                                 25/52                                                    Edited by Sung Hoon Lee
요구불예금:               Demand Deposits
요구수익율:               Required Rate of Return
요주의:                 Special Mention or Precautionary
용도품:                 Expenditures
용역의 제공:              Rendering Service
우리사주조합:              Employee Stock Ownership Association
우발채무:                Contingent Liability
우선주:                 Preferred Stock
우편저축:                Postal Savings
우편환:                 Mail Transfer
우호적 매수(M&A):         Friendly Acquisition
운송업:                 Transportation
운영메커니즘:              Steering Pattern
운용유가증권신탁:            Trading Securities Trust
운용의 효율성:             Operational Efficiency
운전급부금:               Remunerations on Mutual Installment Savings
운전자금:                Working Capital
운전자금대출:              Working Capital Loans
원가산정액수수료계약:          Cost-Plus-Fixed-Fee Contract
원가주의회계:              Historical Cost Accounting
원가차손:                Unfavorable Cost Variances
원가차액:                Cost Variances
원가차익:                Favorable Cost Variances
원달러 환율:              Won-dollar Exchange Rate
원본보존(이익보족)신탁:        Fixed-return Trust Products (Guaranteed Trust Products)
원유:                  Crude Oil
원자재:                 Raw Materials
원장:                  Ledger
원재료:                 Raw Materials
원천징수세:               Withholding Taxes
원화단기대출금:             Short-term Loans and Discounts in Won
원화대출금:               Loans & Discounts in Won
원화대출금이자:             Interest on Won Currency Loans
원화발행금융채권:            Finance Debentures in Won
원화보증대지급금:            Guarantee Payments in Won
원화본지점:               Inter-Office Account in Won
원화상품유가증권:            Trading Securities in Won
원화수출환어음매입:           Exporting Bills Bought in Won
원화예수금:               Deposits in Won
원화예치금:               Due from Banks in Won
원화외상채권매입:            Factoring Receivables in Won
원화유가증권평가충당금:         Allowances for Unrealized Loss on Marketable Securities in Won
원화장기지급보증:            Long-term Guarantees and Acceptances in Won
원화장기지급보증대충:          Long-term Customers' Liabilities on Guarantees and Acceptances in Won
원화지급보증:              Acceptances and Guarantees Outstanding in Won
원화지급보증대지급금:          Advances for Customers in Won
원화지급보증대충:            Contra Account of Acceptances and Guarantees in Won
원화직불카드채무:            Debit Card in Won
원화차입금:               Borrowings in Won
원화차입금이자:             Interest on Won Currency Borrowings
원화채권발행전용 비거주자원화예금:   Non-Resident Deposits for Bonds Issued in Won
원화콜론:                Call Loans in Won
원화콜머니:               Call Money in Won
원화투자유가증권:            Investment Securities in Won
원화투자유가증권평가충당금:       Allowances for Unrealized Loss on Investment Securities in Won
원화표시:                Won Denominated
원화표시자산:              Won-denominated Assets
원화환어음매입:             Bills Bought in Won
월세:                  Monthly Rental Payment
위임장 경쟁(M&A):         Proxy Contest (Fight)
위조:                  Forgery
위탁검사:                Entrusted Examination
위탁매출:                Consignment Sales




                                     26/52                                                   Edited by Sung Hoon Lee
위험가중자산:          Risk Adjusted Assets
위험가중치:           Risk Weighting Ratio
위험관리:            Risk Management
위험관리시스템:         Risk Management System
위험분산:            Risk Diversification
위험선호형:           Risk Lover
위험중립형:           Risk Neutral
위험회피형:           Risk Averter
유가증권:            Marketable Securities
유가증권담보대출:        Loans on Securities Collateral
유가증권매매손:         Loss from Security Transactions
유가증권매매익:         Gain on Security Transactions
유가증권명세서:         Schedule of Marketable Securities
유가증권신탁:          Securities Trusts
유가증권의 모집:        Arranging for Subscription of Securities
유가증권의 평가:        Valuation of Marketable Securities
유가증권이자:          Interest on Securities
유가증권처분손실:        Loss on Disposition of Marketable Securities
유가증권처분이익:        Gain on Disposition of Marketable Securities
유가증권청약증거금:       Guarantee Deposits for Securities Subscription
유가증권평가손:         Loss from Marketable Securities and Equity Investment Valuation
유가증권평가충당금:       Allowance for Valuation of Securities
유가증권포트폴리오:       Securities Portfolios
유동부채:            Current Liabilities
유동비율:            Current Ratio
유동성 경색:          Liquidity Crunch
유동성 대출금:         Loans due within one year
유동성 장세 (주식시장):   Liquidity Driven Market
유동성, 비유동성법:      Current-noncurrent Method
유동성:             Liquidity
유동성공급자:          Liquidity Providers
유동성대출금 및 사채인수:   Loans & Investments Due Within One Year
유동성미지급장은채이자:     Accrued Interests of Long-term Bank Debentures Due Within One Year
유동성배열법:          Current Arrangement
유동성배열법으로:        In the Order of Liquidity
유동성사채인수:         Private Placement Bonds Due Within One Year
유동성상황:           Liquidity Position
유동성역외대출금:        Offshore Loans Due Within One Year
유동성역외차입금:        Long-term Offshore Borrowings Due Within One Year
유동성완충장치:         Liquidity Cushion
유동성외화대출금:        Foreign Currency Loans Due Within One Year
유동성외화차입금:        Long-term Borrowings in Foreign Currency Due Within One Year
유동성원화대출금:        Won Loans Due Within One Year
유동성원화차입금:        Long-term Won Borrowings Due Within One Year
유동성위험:           Liquidity Risk
유동성을 공급하다:       Supply (Boost) Liquidity
유동성장기부채:         Current Portion of Long-term Debt
유동성장은채 및 차입금:    Long-term Bank Debentures & Borrowings Due Within One Year
유동성장은채 발행액:      Long-term Bank Debentures Issuance Outstanding Due Within One Year
유동성장은채발행차금:      Discount of Long-term Bank Debentures Due Within One Year
유보율:             Reserve Ratio
유상증자:            Rights Offering
유입 (담보물건을):      Repossession (Repossess)
유질처분:            Foreclosure
유질처분하다.          Foreclose
유통복지과(재경부):      Welfare & Distribution Division
유통시장:            Secondary Market
유통CD:            CD in Circulation
유한회사:            Limited Companies
유형고정자산:          Property, Plant and Equipment (Tangible Fixed Assets)
유형고정자산명세서:       Schedule of Tangjble Fixed Assets
유형자산:            Property and Equipment
유형자산의 처분:        Disposal of Property and Equipment




                                 27/52                                                Edited by Sung Hoon Lee
유형자산의 취득:           Acquisition of Property and Equipment
유효이자법:              Effective Interest Method
유효이자율법:             the Effective Interest Rate Method
육영신탁:               Trust for Education
융자담보지급보증:           Guarnatees for Loans
융자담보지급보증대지급금:       Advances for Customers on Guarantees for Loans
융자담보지급보증대충:         Contra Account of Acceptances and Guarantees for Loans Collateral
융통어음:               Financial Bills or Accommodation Bills
은감원:                Office of Bank Supervision
은감원기준:              OBS Criteria (Guidelines) or BSA (Banking Supervisory Authority) Criteria
은감위:                Banking Supervisory Authority (BSA)
은행간 시장:             Inter-bank Market
은행간교차차입금:           Inter-Banks Cross Borrowings
은행간대여금:             Interbank Loans
은행간외화대여금:           Interbank Loans in Foreign Currency
은행간조정자금:            Inter-Banks Reconciliation Funds
은행감독 및 검사:          Bank Supervision and Examination
은행감독원장:             Superintendent of the Office of Bank Supervision
은행계정:               Bank Account
은행계정대:              Due from Banking Account
은행관리:               Bank Receivership
은행법:                the General Banking Act
은행법15-2의지급보증:       Contra Account of Acceptances and Guarantees on General Banking Act 15-2
은행보증:               Bank Guarantee
은행분야 구조조정:          Banking Sector Restructuring
은행신탁계정차:            Borrowings from Bank's Own Trust Accounts
은행연합회:              Korean Federation of Banks
은행예치금:              Due from Banks
은행인수:               Bank Acceptance
은행인수대충:             Customers' Liabilities on Bank Acceptance
은행인수어음:             Bankers' Acceptance (BA)
은행장:                President & Chief Executive Officer
은행제도과(재경부):         Banking System Division
은행평가위원회:            the Bank Appraisal Committee
은행B/S에서 부실여신을 떨다:   Clean Up Non-performing Loans From the Bank Balance Sheets
을기금:                Capital B Fund
의결권주:               Voting Stock (Shares)
의류:                 Apparel
의무지준율:              the Required Reserve Ratio
의장권:                Design Rights
의장법:                the Design Act
의제배당:               Fictitious Dividend
의향서:                Letter of Intent
이동평균:               Moving Average
이동평균법:              the Moving-average Method
이사:                 (Executive) Director
이사회:                Board of Directors
이사회의사록:             The Minutes of BOD (Board of Directors)
이연계정:               Deferred Account
이연법인세부채:            Deferred Income Tax Credits
이연법인세자산:            Deferred Income Tax Debits
이연자산:               Deferred Charges
이연자산명세서:            Schedule of Deferred Charges
이연자산의 평가:           Valuation of Deferred Charges
이연자산증가:             Increase in Deferred Charges
이월결손금:              Undisposed Deficit
이월시산표(마감후시산표):      Post-closing Trial Balance
이월이익잉여금:            Unappropriated Retained Earnings Carried Over to Subsequent Year
이익극대화:              Profit Maximization
이익금:                Net Income for the Period
이익잉여금:              Retained Earnings
이익잉여금처분계산서:         Statements of Appropriations of Retained Earnings
이익잉여금처분액:           Appropriations




                                    28/52                                                   Edited by Sung Hoon Lee
이익준비금:          Legal Reserve
이익참가사채:         Participating Bond
이자율변동 및 예측      Interest Rate Movements and Forecasts
이중감시원칙:         Four Eyes Principle (Dual Check Principle)
이표채:            Coupon Debentures
이표채발행차금:        Discounts of Coupon Debentures
이해관계자:          Stakeholders
이행보증:           Performance Bond
인감:             Seal
인구의 노령화:        the Aging of the Population
인구통계학적 요소:      Demographic Factors
인력:             Work Force
인력감축:           Staff Reduction
인력개발과(재경부):     Human Resources Policy Division
인력개발팀:          Human Resource Development Team
인력정책:           Human Resources Policy
인사과:            Personnel Section
인수:             외환:Acceptance 유가증권:Underwriting
인수관계대지급금:       Advances for Customers on Acceptance for L/C or Import Usance Bills
인수대충:           Contra Account of Acceptances for L/C
인수수수료:          Underwriting Fee
인수은행:           the Acquiring Bank
인수팀(M&A):       Acquisition Team
인적자본:           Human Capital
인터넷뱅킹:          Internet Banking
인프라프로젝트:        Infra-structure Projects
일반경제환경:         General Economic Environment
일반관리비등:         General and Administrative Expenses
일반불특정금전신탁:      General Unspecific Money Trust
일반사채:           General Debentures
일반사채인수:         Private Placement from General Resources
일반시설자금대출:       Long-term Loans for Facilities from General Resources
일반시장금리:         Prevailing Market Interest Rate
일반자금대출:         Loans from General Resources
일반장기운전대출:       Long-term Loans for Working Capital from General Resources
일반적 상거래:        Ordinary Bisiness Transaction
일반제조업:          General Manufacturing
일반차입금:          Borrowings from Other Banks
일반투자부동산:        Real Estate not Used for Business Purpose
일시대손상각:         One-time Write-off
일시자금:           Temporary Money
일인당 GDP:        GDP Per Capita
일인당 GNP         Per Capita GNP
일주당 순자산:        Book Value per Share
일주당 Cashflow:   Cashflow Per Share
일주당매출액:         Sales Per Share
일주당순이익:         Earnings Per Share
일평균거래량(주식):     Daily Average Trading Volume
임기:             Term of Office
임대보증금:          Guarantee Money Received
임대인:            Lessor
임시수입부가세법:       the Provisional Import Surtax Act
임야:             Forests
임의적립금:          Voluntary (Discretionary) Reserves
임의적립금등의 이입액:    Transfers from Voluntary Reserves
임점검사:           On-site Examination
임차보증금:          Leasehold Deposits
임차인:            Lessee
임차점포시설물:        Structures in Leased Office Used for Business Purpose
입목:             Trees
잉여금명세서:         Schedule of Retained Earnings
잉여자금:           Surplus Funds
자격요건:           Qualification Requirements




                                29/52                                                 Edited by Sung Hoon Lee
자구계획:            Self-rescue (Self-Rehabilitation) Plan
자금결제지시:          Debit (Reimbursement) Authorization
자금증권부:           Treasury & Securities Business Department
자금팀:             Treasury Team
자기사채:            Treasury Debentures
자기신용대주대충:        Contra Account to Stock Loans on Margin Account
자기앞수표:           Cashier's Check (Bank Draft)
자기자본비율:          Equity Ratio
자기자본순이익율:        Return on Equity
자기자본의 20배:       20 Times KLB's Equity Capital (당행의 제 법정비율관련)
자기자본조정:          Capital Adjustment
자기자본증가율:         Shareholders' Equity Growth
자기자본회전율:         Equity Turnover (Times)
자기주식(자사주식):      Treasury Stock
자기주식처분이익:        Gain on Sale of Treasury Stock
자동차:             Automobiles
자본거래:            Capital Transactions
자본계정(국제수지):      Capital Account
자본구조:            Capital Structure
자본금(자기자본):       Shareholders' Equity or Capital Stocks or Equity Capital
자본금이 불충분한 은행:    Undercapitalized Banks (BIS비율이 낮은 은행)
자본도피:            Capital Flight
자본비용:            Cost of Capital
자본손실:            Capital Loss
자본수지:            Balance of Capital Account
자본시장:            Capital Market
자본시장육성에 관한 법률:   the Act Relating to Capital Market Support
자본의 잠식:          Erosion of Capital
자본이득:            Capital Gain
자본잉여금:           Additional Paid-in Capital or Capital Surplus
자본재:             Capital Goods,
자본재충실화:          Recapitalization
자본적 지출:          Capital Expenditure
자본조정:            Capital Adjustment
자본준비금:           Capital Reserve
자본집약적 산업:        Capital Intensive Industry
자본참여:            Capital Injection (Equity Participation)
자본총계:            Total Stockholder's Equity
자산,부채를 양도하다:     Transfer Assets and Liabilities
자산가치하락:          Asset Deflation
자산거품:            Asset Bubble
자산건전성분류:         Asset Quality Classification
자산건전성악화:         Asset Quality Deterioration
자산매각손:           Loss on Disposition of Assets
자산매수(M&A):       Acquisitions of Asset
자산부채관리:          Asset-Liability Management
자산부채관리위원회:       Asset and Liability Management Committee (ALCO)
자산부채만기구조:        Asset-Liability Maturity Structure
자산분류:            Asset Classification
자산수증이익:          Gain from Assets Contributed
자산실사:            Assets and Liabilities Inspection
자산을 축소하다:        Shrink Assets
자산의 건전정:         Asset Quality
자산재배치(M&A):      Asset Redeployment
자산재평가(익)         Asset Revaluation (Surplus)
자산재평가법:          the Assets Revaluation Act
자산처분미수금:         Account Receivable on Disposition of Assets
자산처분미실현손:        Unrealized Losses on Disposition of Fixed Assets
자산처분미실현익:        Unrealized Gain on Disposition of Fixed Assets
자산초과 부채분 보전:     Compensation of Liabilities in Excess of Assets
자산총계:            Total Assets
자산회전율:           Asset Turnover
자선신탁:            Trust for Charity




                                 30/52                                      Edited by Sung Hoon Lee
자영업:          Self-Managed Companies
자유방임정책:       Laissez-faire (Hands-off) Policy
자유원당좌대출:      Overdrafts in Free-Won
자유원본지점:       Inter-Office Account in Free-Won
자유저축예금:       Savings Accounts with Free Withdrawal Option
자유화(자유화하다):   Liberalization (Liberalize)
자율규제기구:       Self-Regulatory Organization
자체정상화은행:      Self Normalizing Banks
자회사:          Subsidiaries
잔액인수:         Stand-by Underwriting
잔존가액:         Salvage Value or Residual Value
잠재적 부실여신:     Potential NPL (Non-Performing Loans)
잡계정(신탁):      Other Trust Accounts
잡부채:          Other Liabilities
잡자산:          Other Assets
잡종지:          Land Used for Other Purposes
잡채권:          Sundry Account Receivable
장기금융시장:       Capital Market
장기대여금:        Long-term Loans
장기성 받을어음:     Long-term Notes Receivable
장기성예금:        Long-term Bank Deposits
장기성지급어음:      Long-term Notes Payable
장기신용은행법:      the Long Term Credit Bank Law
장기신용채권:       Long-term Bank Debentures
장기신용채권이자:     Interest on Long-term Bank Debentures
장기운전자금대출:     Long-term Loans for Working Capital
장기주택마련저축:     Long Term Savings Deposits for Housing
장기지급보증:       Long-term Acceptance Outstanding
장기차입금:        Long Term Borrowings
장기차입금명세서:     Schedule of Long-term Borrowings
장부가:          Book Value
장은경제연구소:      KLB Economic Research Institute Co., Ltd.
장은렌탈:         KLB Rental Co., Ltd.
장은선물:         KLB Futures Co., Ltd.
장은신용카드:       KLB Credit Card Corp., Ltd.
장은증권:         KLB Securities
장은창업투자:       KLB Investment Co., Ltd.
장은채담보대출:      Loans to Households Pledged on Long Term Bank Debentures
장은채매출예약금:     Deposits Received for Reservation of Long-term Bank Debentures
장은채발행액:       Long-term Bank Debentures Issuance Outstanding
장은채발행차금:      Discounts of Long-term Bank Debentures
장은투자신탁운용:     KLB Investment Trust Management Co., Ltd.
장은할부금융:       KLB Finance Co., Ltd.
재경부장관(재경부):   Minister of Finance and Economy
재경부차관(재경부):   Vice Minister
재고자산:         Inventory
재고자산감모손실:     Loss on Inventory Obsolescence
재고자산명세서:      Schedule of Inventory
재고자산의 평가:     Valuation of Inventory
재고자산평가손실:     Loss on Valuation of Inventories
재고투자:         Inventory Investments
재공품계정:        Work in Process (Goods in Process Account)
재단저당대출:       Loans on Integrated Property Collateral
재료비:          Material (Cost)
재무공학:         Financial Engineering
재무구조:         Financial Structure
재무구조개선계획:     Financial Structure Improvement Plan
재무대리인:        Fiscal Agent
재무레버리지효과:     Financial Leverage Effect
재무부(미국):      the Department of the Treasury
재무부증권(미국):    Treasury Securities (Bills (단기:1년이하), Notes (중기:2~10년), Bonds (장기:15~30년))
재무비율분석:       Financial Ratio Analysis
재무상태변동표:      Statement of Changes in Financial Position




                            31/52                                            Edited by Sung Hoon Lee
재무위험:            Financial Risk
재무자료인쇄인:         Financial Printers
재무제표:            Financial Statements
재무활동으로인한 현금흐름:   Cashflow from Financing Activities
재무회계:            Financial Accounting
재무회계기준심의회(미):    Financial Accounting Standards Board (FASB)
재벌:              Conglomerates
재산보전처분:          Preservation of Assets Order
재산세제과(재경부):      Property Tax Division
재산소비세심의관(재경부):   Director General for Property, Consumption & International Tax Affairs
재정거래:            Arbitrage
재정경제부:           The Ministry of Finance and Economy
재정융자과(재경부):      Fiscal Loan Division
재정자금대출금:         Loans from Government Funds
재정자금차입금:         Borrowings from Government Funds
재정정책:            Fiscal Policy
재정증권:            Treasury Bills
재정차관전대차입금:       Borrowings from Foreign Loans on Government
재평가액:            Revaluation Amounts
재평가적립금:          Asset Revaluation Surplus
재평가차액:           Revaluation Increment
재할인어음:           Bills Rediscounted
재할인율:            Rediscount Rate
재할인한도:           Rediscount Ceiling
재해손실:            Casualty Losses
재형자금급부금:         Remunerations on Mutual Installment Savings for Property Formation
재형저축자금대출금:       Loans on Property Formation Savings
재형저축장려금기금대리점:    Subsidy Funds Agency for Worker's Property Formation Savings
저가기준:            the Lower of Cost or Market Rule
저당권:             Mortgage
저당권이 설정된 자산:     the Pledged Assets
저비용자금조달:         Low-cost Funding
저성장산업:           Slow Growth Industry
저수익사업:           Low-Profit Businesses
저작권(판권):         Copyrights
저장품:             Supplies
저축기관:            Savings Institutions
저축성예금:           Time & Savings Deposits
저축예금:            Savings Deposits
저평가유가증권:         Undervalued Securities
저항선(주식):         Resistance Level
적극적 적립금:         Positive Reserves
적금:              Installment Savings
적금관계대출:          Loans on Installment Savings
적기시정조치:          Prompt Corrective Action (PCA)
적대적 인수(M&A):     Hostile Takeover
적립식목적신탁(실적):     Installment Money Trust (on Performance Basis)
적립식목적신탁(약정):     Installment Money Trust (on Commitments Basis)
적자생존:            Survival of the Fittest
적자예산:            Budget Deficit
적정재고수준:          Optimal Inventory Levels
전결(승인)권:         Approval Power
전경련:             the Federation of Korean Industries (FKI)
전기(회계):          Posting
전기손익:            Net Income (Loss) For The Previous Year
전기손익수정:          Prior Period Adjustments
전기손익수정손실:        Loss on Prior Period Adjustment
전기손익수정이익:        Gain on Prior Period Adjustment
전기이월:            Carried over from Prior Year
전기이월이익잉여금:       Prior Year's Unappropriated Retained Earnings
전답:              Agricultural Land
전대하다:            On-lend
전략적 합치성:         Strategic Fit




                                  32/52                                                   Edited by Sung Hoon Lee
전략제휴팀:             Strategic Planning Team
전량매입후 상장폐지(M&A):   Buyout and Going Private
전무이사:              Deputy President
전문은행제도:            Specialized Banking System
전산역:               Systems Administration Officer
전세권(임차보증금):        Leasehold Deposits
전세권의신탁:            Leasehold Deposit Trust
전세금:               Tenant Deposits
전신암호문:             Telegraphic Test Key
전신전화가입권:           Telephone and Telex Rights
전신환:               Telegraphic Transfer (T/T)
전신환매도율:            T/T Selling Rate
전신환매입율:            T/T Buying Rate
전염효과:              Contagion Effect
전입(역분개):           Reverse Entries
전자금융:              Electronic Banking
전자금융팀:             Electronic Banking Team
전자자금이체시스템:         Electronic Funds Transfer System
전자전기장비:            Electronics and Electrical Equipment
전화 및 기타가입권:        Telephone and Other Subscription Rights
전화공채:              Telephone Public Bonds
전환권:               the Conversion Rights
전환권대가:             Consideration for Conversion Rights
전환권조정:             Reconciliation for Conversion Rights
전환권조정계정:           Adjustment Account for Conversion Rights
전환비율:              Conversion Ratio
전환사채:              Convertible Bond (CB Conversion)
전환우선주:             Convertible Preferred Stock
절대우위:              Absolute Advantage
점두시장:              Over-the-counter Market (OTC)
정관:                The Articles of Incorporation
정규분포:              Normal Distribution
정기예금:              Time Deposits
정기적금:              Installment Savings Deposits
정기주주총회:            the Regular General Shareholders' Meeting
정률법(감가상각):         Declining Balance Method
정리기입(회계):          Adjusting Entries
정리해고:              Lay-offs (in Restructuring Process)
정보과학과(재경부):        Information and Science Division
정보기술:              Information Technology (IT)
정보기획팀:             Systems Planning Team
정보의 효율성:           Informational Efficiency
정보지원부:             Information Systems Department
정보지원부개발팀:          Systems Development Team
정보지원부시스템팀:         Systems & Operations Team
정보지원부품질관리팀:        Quality Assurance Team
정보통신부(정부):         the Ministry of Information & Communications
정보통신진흥기금:          Information & Communication Promotion Fund
정부보증채:             Debentures Guaranteed by Government
정부차입금:             Borrowings from Government
정상:                Current or Normal or Performing
정상화계획:             Rehabilitation Plan
정액법(감가상각):         Straight Line Method
정유:                Petroleum Refining
정의 관계:             a Positive Relationship
정의 관계가 있다:         A is Positively Related to B
정직:                Suspension from Office
정책대출:              Policy Loans
정책심의관(재경부):        Deputy Director General for Economic Policy
정태비율분석:            Static Financial Ratio Analysis
제2금융권:             Non-bank Financial Institutions
제3자 인수:            Third-party Takeover
제3자경매:             Third Party Bidding




                                   33/52                          Edited by Sung Hoon Lee
제3자인수:           Third-Party Takeover
제세공과 및 출연금:      Dues and Taxes
제수입보증금:          Sundry Guarantee Money Received
제조업:             Manufacturing Business
제조원가:            Cost of Goods Manufactured
제조원가명세서:         Supplementary Schedule of Cost of Goods Manufactured
제준비금:            Sundry Reserves
제지:              Paper & Pulp
제품:              Finished Goods
조건부 승인:          Conditional Approval
조기경보시스템:         Early Warning System
조기상환:            Early Repayment
조기상환수수료:         Early Repayment Penalty (Compensation, Fee, Charge)
조달재원:            Funding Sources
조달청(정부):         the Supply Administration
조사역:             Research Officer
조선:              Shipbuilding
조세감면규제법:         the Regulation of Tax Reduction and Exemption Act
조세정책과(재경부):      Tax Policy Division
조세제도:            Taxation System
조세지출예산과(재경부):    Tax Expenditures Division
조세피난지:           Tax Heaven (원천징수가 전혀 없는 지역)
조정결정:            Mediation Decision
조정자금콜론:          Call Loans for Inter-bank Adjustment Funds
조정자금콜머니:         Call Money for Inter-bank Adjustment Funds
조정장세 (주가급등후의):   Market Consolidation
조직구조조정:          Organizational Restructuring
조합:              Associations
종가:              Closing Price
종결:              Closing
종금사:             Merchant Banks
종목별외국인투자한도:      Overall Ceiling on Foreign Investment in Any Stock
종속변수:            Dependent Variables
종속회사:            Subsidiary Company
종신고용:            Life-time Employment
종업원대여금:          Loans to Employees
종합금융채권:          Merchant Banks Finance Debentures
종합기획부:           Planning & Coordination Department
종합정책과(재경부):      Overall Economic Policy Division
종합주가자수:          Composite Index
주가:              Stock Price
주가순자산배율:         Price Book Value Ratio
주가지수선물시장:        Stock-Index Futures Exchange
주거래은행:           Main Creditor Bank (House Bank)
주관적 확률:          Subjective Probability
주권:              Share Certificates
주권의 병합:          Consolidation of a Share Certificate
주권의 분할:          Partition of a Share Certificate
주권의 재발급:         Re-issuance of a Share Certificate
주당순이익:           Earnings Per Share
주력(핵심)사업:        Core Businesses
주민세:             Resident Tax
주석:              Footnotes
주세법:             the Liquor Tax Act
주식:              Stock
주식관련증권:          Equity-Related Securities
주식매각 (M & A):    Equity Carve Out
주식매수 (M & A):    Acquisitions of Stock
주식매수청구권:         Claims for Stock Purchase
주식발행비:           Stock Issue Costs
주식발행초과금:         Paid-in Capital in Excess of Par Value or Capital Surplus
주식배당:            Stock Dividends
주식보유:            Holdings of Equity




                                  34/52                                      Edited by Sung Hoon Lee
주식분할:              Stock Split
주식예탁증서:            Depository Receipts (DR)
주식을 시가평가하여 조정하다:   Mark Down (or Up) Equities (or Bonds) to Their Current Market Values
주식투자용 비거주자원화예금:    Non-Resident Deposits for Stock Investment in Won
주식투자이익(손실):        Gains (Losses) from Stock Investment
주식포기각서:            Written Pledge to Waive Right to Shares
주식할인발행차금:          Discounts on Stocks Issued
주식회사:              Joint-Stock Companies
주식회사의외부감사에관한법률:    the Act on External Audit of Stock Companies
주요영업내용:            Principal Operations
주요제품:              Sales Breakdown
주의적 기관경고:          Warning to Institution for Attention
주주,임원,종업원 장기대여금:   Loans to Stockholders, Directors and Employees
주주구성:              Ownership Structure
주주명부:              the Register of Shareholders
주주명부기준일:           a Record Date of the Register of Shareholders
주주명부의 폐쇄:          Suspension of Entry in the Register of Shareholders
주주총회:              General Shareholders' Meeting
주택건설신탁:            Housing Construction Trust
주택부금(수입부금):        Mutual Installment for Housing
주택은행:              Housing & Commercial Bank, Korea
주택은행차입금:           Borrowings from Housing & Commercial Bank, Korea
주택자금대출:            Loans for Housing
주택저당대출:            Mortgage Loans
주택채권:              Housing Bonds
주한외국은행:            Foreign Banks in Korea
준정부기관:             Quasi-government Entity
중간재:               Intermediate Goods
중간재무정보:            Interim Report
중개인의 충실의무(M&A):    Fiduciary Duty (신의성실의무)
중고품:               Used (Secondhand) Goods
중공업:               Heavy Industries
중국화폐:              Renminbi (RMB)
중대한 영향:            Material Effect
중도해지수수료:           Early Redemption Charge
중소금융과(재경부):        Non-Bank Finance Division
중소기업:              Small and Medium Sized Enterprises (SME)
중소기업구조개선기금:        Small and Medium Enterprise Structural Improvement Fund
중소기업금융채권:          Small and Medium Industry Finance Debentures
중소기업자금대출:          Loans for Small and Medium Industry
중소기업진흥기금시설자금대출:    Long-term Loans for Facilities from SME Restructuring Fund
중소기업진흥기금운전자금대출:    Long-term Loans for Working Capital from SME Restructuring Fund
중소기업진흥기금차입금:       Long-term Borrowings from SME Restructuring Fund
중소기업청(정부):         the Small & Medium Business Administration
중소기업특별위원회(정부):     the Presidential Commission on Small and Medium Business
중앙노동위원회:           Central Labor Committee
중앙은행:              Central Bank
중장기사채인수:           Private Placement from Long-term Bank Debenture
중장기시설자금대출:         Long-term Loans for Facilities from Long Term Bank Debentures
중장기운전자금대출:         Long-term Loans for Working Capital from Long Term Bank Debentures
중점검사사항:            Focus of Examination
즉시총액결제시스템:         Real-time Gross Settlement System
증권감독원:             the Securities Supervisory Board
증권거래법:             the Securities and Exchange Act
증권거래소:             Korea Stock Exchange
증권거래책임준비금:         Reserve for Losses on Securities Transactions
증권관리위원회:           the Securities and Exchange Commission (SEC)
증권기획팀:             Securities Business Planning Team
증권담보차입금:           Borrowings on Collateral of Securities
증권매매손실:            Losses on Trading of Securities
증권매매이익:            Gain on Trading of Securities
증권사:               Securities Company
증권선물위원회:           Securities and Futures Commission




                                   35/52                                                  Edited by Sung Hoon Lee
증권수탁실:           Custody Office
증권예탁원 의결권대리행사:   Shadow Voting
증권제도과(재경부):      Securities Policy Division
증권투자신탁:          Securities Investment Trusts
증권투자신탁계정차:       Borrowings from Securities Investment Trust Accounts
증권투자신탁업법:        the Securities Investment Trust Business Act
증권팀:             Securities Business Team
증권평가손실:          Loss on Securities Valuation
증권회사환매채:         Bonds Purchased under Resale Agreements to Securities Company
증서대출:            Loans with Deeds
증안기금:            Stock Market Stabilization Fund
증여:              Donation
증자사항:            Paid-in Capital Increase
지급결제제도:          Payment and Settlement Systems
지급대리인:           Paying Agent
지급보증:            Acceptances and Guarantees Outstanding
지급보증대지급금:        Guarantee Payments (or Advances for Customers)
지급보증대충:          Contra Account of Acceptances and Guarantees
지급수수료:           Commission Expenses
지급어음:            Trade Notes Payable
지급이자와 할인료:       Interest and Discount Expense
지급정지:            Payment Suspension
지급지시서:           Payment Order
지급Swap이자:        Swap Interest Expense
지로계정:            Giro Account
지방법원(사법):        the District Court
지방은행:            Regional Banks
지방자치단체차입금:       Borrowings from Local Governments
지방채:             Local Government Bonds
지배대주주:           Controlling Major Shareholder
지배인:             General Manager
지배주식조항(M&A):     Control Share Provision
지배지분:            Controlling Equity Stake
지배회사:            Controlling Company
지분법:             Equity Method
지상권:             Superficies
지상권의신탁:          Superficies Trust
지수(승):           Exponent
지식경영:            Knowledge Management
지역개발공채:          Local Development Bonds
지역경제과(재경부):      Regional Economy Division
지역신협:            Community Credit Cooperatives
지역협력과(재경부):      Regional Cooperation Division
지원(사법):          the Branch Court
지적재산권:           Intellectual Property
지점:              Branch
지주신탁:            Stock Holding Trust
지주회사:            Holding Company
지준예치금:           Reserve Deposits With BOK
지지선(주식):         Support Level
지체하기(질질 끌기):     Foot-dragging
지출보증금:           Sundry Guarantee Money
지하경제:            Underground Economy
지하철공채:           Subway Construction Bonds
직무경력개발경로:        Career Development Path (CDP)
직불카드채권(외화):      Debit Card Accounts in Foreign Currency
직불카드채무:          Debit Card
직원주택대여금:         Housing Loans to Employees
직전회계년도:          the Previous Fiscal Year
직접경비:            Direct Factory Overhead Costs
직접노무비:           Direct Labor Costs
직접비:             Direct Costs
직접재료비:           Direct Material Costs




                                 36/52                                           Edited by Sung Hoon Lee
진부화되다(기술):        Become Obsolete
진성어음:             Real Bills
진입장벽:             Entry Barriers
질권설정된 예금:         Pledged Deposit
질권의 등록:           a Registration of a Pledge
질권의 말소:           a Cancellation of a Pledge
징계면직:             Disciplinary Dismissal
차관보(재경부):         Deputy Minister
차관인수:             Acceptances for Foreign Loans
차관인수관계대지급금:       Advances for Customers on Acceptance for Other Foreign Loans
차관인수대충:           Contra Account of Acceptances for Foreign Loans
차관자금대출금:          Loans from Foreign Funds
차관조기상환용외화대출:      Loans Funded by BOK for Prepayment of Foreign Currency Borrowings
차관조기상환용외화수탁:      Borrowings from BOK in Foreign Currency
                    for Prepayment of Foreign Currency Borrowings
차기이월:             Carried over to Subsequent Year
차기이월이익잉여금:        Unappropriated Retained Earnings
차기지시서:            Debit Authorization
차기통지서:            Debit Notice
차량운반구:            Vehicles and Transportation Equipment
차별화(차별화하다):       Differentiation (Differentiate)
차입금:              Borrowings
차입금의존도:           Borrowings and Bonds Payable Ratio
차입금평균이자율:         Financial Expenses to Borrowings
차장:               Deputy General Manager
차지권:              Land Use Rights
차환:               Refunding
참가적우선주:           Participating Preferred Stock
창고업:              Storage
창구매매용유가증권:        Securities Bought over the Counter
창업비:              Organization Costs
창업비상각:            Amortization of Organization Costs
창업투자사:            Venture Capital Companies
채권:               Bonds
채권거래:             Bond Dealings
채권담보대출:           Loans on Receivables Collateral
채권상각준비금:          Allowance for Credit Losses
채권수익율:            Bond Yields
채권시장:             Bond Market
채권의 발행:           Issuance of Debenture
채권자:              Creditor
채권투자용 비거주자원화예금:   Non-Resident Deposits for Bonds Investment in Won
채권할인발행차금:         Discount on Bonds
채권할증발행차금:         Debentures Premium
채무동결조치:           Order Suspending the Payment of Liabilities
채무면제(부채상각):       Debt Forgiveness (Debt Write-downs)
채무면제이익:           Gain from Liabilities Forgiven
채무자:              Debtor
처분전이익잉여금:         Unappropriated Retained Earnings
철도청(정부):          the National Railroad Administration
첨단산업:             High-tech Industry (State of the art Industry)
청문회:              Hearing Committee
청산가치:             Liquidation Value
청산계정:             Clearing Account
청산인:              Liquidator
청소년보호위원회(정부):     the Commission of Youth Protection
청약하다(신주를):        Subscribe (to New Shares)
체계적 위험:           Systematic Risk
체육진흥신탁:           Trust for Encouragement of Sports Activities
초과수익:             Excess Return
총공급:              Aggregate Supply
총무과(재경부):         General Services Division
총무부:              Personnel & General Affairs Department




                                 37/52                                                Edited by Sung Hoon Lee
총수요:          Aggregate Demand
총액:           Gross Amount
총액인수:         Firm Commitment Underwriting
총액한도차입금:      Aggregate Limitation on Borrowings
총자본경상이익율:     Ordinary Income on Total Assets
총자본회전율:       Total Assets Turnover (Times)
총자산증가율:       Total Assets Growth
총잔액:          Aggregate Outstanding
총재무자원:        All Financial Resources
총칙:           General Provisions
총평균법:         the Weighted-Average Method
추가대출:         Additional Loans
추심금전채권:       Money Receivables for Collection
추정부채:         Estimated Liability
추정손실:         Estimated Loss
축산업자금대출:      Loans for Livestock
축산진흥기금:       Livestock Promotion Fund
축산진흥기금대리대출:   Substitute Loans from Livestock Promotion Fund
축산진흥기금차입금:    Borrowings From Livestock Promotion Fund
축협:           The National Livestock Cooperatives Federation
출자금:          Equity Investments
출장소:          Sub-Branch
출판:           Printing and Publishing
충당금:          Allowances
충당금계정:        Allowance Accounts
충당금명세서:       Schedule of Allowances
취득가:          Acquisition Cost
취약부문:         Fragile Sector (부동산, 건설, 리스산업등)
카드론:          Card Loans
콜론:           Call Loans
콜머니:          Call Money
타발추심:         Inward Collection
타발환:          Inward Remittance
타인발행수표:       Personal Checks
타점권:          Checks and Bills in Process of Collection
타행간현송:        Cash Sent to Other Banks
타행간현수:        Cash Received from Other Banks
타회계사업자금대월:    Overdrafts to Other Business Account
타회계사업자금차입:    Borrowings from Other Business Account
탈세:           Tax Evasion
택지마련신탁:       Trust for Providing Housing Site
토지:           Land
토지수용권:        Eminent Domain
토지신탁:         Land Trust
토지임차권:        The Right of Lease on Land
토지임차권의신탁;     The Right of Lease on Land Trust
통계청(정부):      the National Statistical Office
통상자원부:        the Ministry of Trade, Industry and Energy
통신:           Telecommunications
통신정보부:        the Ministry of Telecommunication and Information
통안채:          Monetary Stabilization Bonds (MSB)
통일부(정부):      the Ministry of Unification
통화:           Currency & Coins
통화강세:         the Strengthening of the (Won, Japanese) Currency
통화공급:         Money Supply
통화금융기관:       Monetary Financial Institutions
통화대용증권:       Currency Equivalents
통화선물:         Currency Futures
통화신용정책:       Monetary and Credit Policy
통화안정계정:       Monetary Stabilization Account
통화안정증권:       Monetary Stabilization Bonds
통화약세:         the Weakening of the (Won, Japanese) Currency
통화옵션:         Currency Option




                              38/52                               Edited by Sung Hoon Lee
통화위기:             Currency Crisis
통화정책:             Monetary Policy
통화주의자:            Monetarist
통화팽창정책:           Reflationary Policy
퇴직급여충당금:          Allowance for Severance and Retirement Benefits
퇴직자:              Retirees
퇴출기업:             Nonviable Corporate
퇴출은행(피인수은행):      the Resolved Bank (Nonviable Bank)
퇴출은행:             Closed Banks
투기거래:             Speculation
투기적 수요:           Speculative Demand
투명한(투명성):         Transparent (Transparency)
투신사:              Investment Trust Company
투신운용사:            Investment Trust Management Companies
투자개발팀:            Investment Promotion Team
투자거부율:            Investment Hurdle Rate
투자금융:             Investment Banking
투자기관:             Investment Institutions
투자등급이하:           Below Investment Grade (At Junk-bond Status)
투자부동산:            Investments in Real Estate
투자부동산명세서:         Schedule of Investments in Real Estate
투자부적격등급(채권):      Non-Investment-Grade (Bonds)
투자설명회:            Road Show
투자수익율:            Return on Investment (Rate of Return)
투자신탁부동산:          Investment Trusted Real Estate
투자와 기타자산:         Investments and Other Assets
투자와 기타자산명세서:      Schedule of Investments and Other Assets
투자와 기타자산처분 명세서:   Schedule of Disposition of Investments and Other Assets
투자유가증권:           Investment Securities
투자유가증권평가손익:       Gain(Loss) on Valuation of Investment Securities
투자유가증권평가충당금:      Allowances for Unrealized Loss on Investment Securities
투자은행:             Investment Bank
투자자문사:            Investment Advisory Companies
투자자산:             Investments
투자자산의 평가:         Valuation of Investments
투자자산처분손실:         Loss on Disposition of Investments
투자자산처분이익:         Gain on Disposition of Investments
투자자산평가손실:         Loss on Investment Valuation
투자적격등급(채권):       Investment-Grade (Bonds)
투자주식:             Investment Stock
투자주식평가손실:         Loss on Valuation of Equity Investments
투자진흥과(재경부):       Investment Policy Division
투자활동으로인한 현금흐름:    Cashflow from Investing Activities
특례:               Special Provision
특별목적은행:           Special Purpose Banks
특별상각:             Special Depreciation
특별설비자금대출:         Long-term Loans for Special Facilities Fund
특별설비자금차입금:        Long-term Borrowings from Special Facilities Fund
특별소비세:            the Special Excise Tax
특별손실:             Extraordinary Losses
특별시설자금대출:         Long-term Loans for Industry Rationalization
특별예치금:            Special Due
특별유보금:            Special Provision
특별이익:             Extraordinary Gains
특별자금대출금:          Special Loans
특별장기신탁대출:         Special Long Term Trust Loans
특별주주총회:           the Extraordinary Shareholders' Meeting
특별중장기분할상환대출:      Special Long Term Loans for Installment Repayment
특수강:              Specialty Steel
특수관리부:            Loan Administration Department
특수관리부가계관리팀:       Consumer Loan Management Team
특수관리부기업관리팀:       Corporate Loan Management Team
특수은행:             Specialized Banks




                                   39/52                                    Edited by Sung Hoon Lee
특정거래담보금:          Guaranteed Deposits Received for Auction or Contract
특정금전신탁:           Specified Money Trusts
특정물질사용합리화기금:      Specific Material Usage Rationalization Fund
특정현금과 예금:         Restricted Cash and Bank Deposits
특허:               Patent
특허법원(사법):         the Patent Court
특허청(정부):          the Korea Industrial Property Office
특혜금리:             Preferential Rate
특혜성 금리:           Concessionary Rates
틈새시장:             Niche Market
팀:                Team
팀장:               Team Head
파산관재인:            Trustee in Bankruptcy or Receiver
파산법:              Bankruptcy Act
파산자:              Person Legally Bankrupt
파생금융상품평가조정:       Reconciliation for Valuation of Derivatives
파생상품:             Derivative Instruments
판매비와 일반관리비 명세서:   Supplementary Schedule of Selling and General Administrative Expenses
판매비와 일반관리비:       Selling and General Administrative Expenses
판매업:              Merchandising Business
편중여신:             Credit Concentration
평가결과:             Appraisal Results
평가제도:             Rating System
평가충당금:            Allowance for Valuation Losses
평균분산모형:           Mean-variance Model
평균이상:             Above Average
평균편차:             Mean Deviation
포괄근담보:            Comprehensive Lien
포괄적인:             Comprehensive
포괄주의:             All Inclusive Concept
포지션조정자금:          Position Adjustment Account
포트폴리오를 시가평가하다:    Mark Portfolios to Market
표면이자율:            Coupon Rate
표준편차:             Standard Deviation
표지어음매출:           Cover Bills Sold
표지어음할인료:          Discount Fees on Resale of Cover Bills
풀링법:              Pooling of Interest Method
풍부한 유동성:          Ample Liquidity
프라임(우대)금리:        Prime Rate
프로젝트금융:           Project Finance
하청업자:             Subcontractor
하향추세:             Downward Trend
학술기예신탁:           Trust for Science & Art
한계기업:             Marginal Corporates
한계기업:             Marginal Firms
한계사업:             Marginal Operations (Businesses)
한계소비성향:           Marginal Propensity to Consume (MPC)
한계효용체감의 법칙:       Law of Diminishing Marginal Utility
한국가스공사:           the Korea Gas Corporation (KOGAS)
한국담배인삼공사:         KT&G
한국도로공사:           the Korea Highway Corporation
한국석유개발공사:         the Korea Petroleum Development Corporation (Pedco)
한국소비자보호원:         Korea Consumer Protection Board
한국수자원공사:          the Korea Water Resources Corporation (KOWACO)
한국신용정보:           Korea Credit Information Corporation
한국신용평가정보㈜:        Korea Information Service
한국신용평가㈜:          Korea Investors Service (KIS)
한국은행 일시차입:        Temporary Borrowing from the Bank of Korea
한국은행법:            the Bank of Korea Act
한국전기통신공사:         the Korea Telecom (KT)
한국전력공사:           the Korea Electric Power Corporation (KEPCO)
한국주택공사:           Korea Housing Corporation
한국토지공사:           the Korea Land Corporation (KOLAND)




                                  40/52                                                   Edited by Sung Hoon Lee
한은차입금:          Borrowings from BOK
할부금융회사:         Installment Financing (Credit) Companies
할부매출:           Installment Sales
할부상환:           Installment Repayment
할인어음:           Bills Discounted
할인율:            Discount Rate
할인채:            Discount Bond
할인채발행차금:        Discounts of Discount Bond
함수:             Function
합리적기대가설:        Rational Expectation Hypothesis
합명회사:           General Partnerships
합병(M&A):        Merger
합병차익:           Gain on Business Combination
합병추진위원회:        the Merger Steering Committee
합성(인조)고무:       Synthetic Rubber
합성증권:           Hybrid Instrument
합자회사:           Limited Liability Stock Company
합자회사:           Limited Partnerships
해고:             Layoff
해산:             Dissolution
해양경찰청(정부):      the National Maritime Police Administration
해양수산부(정부):      the Ministry of Maritime Affairs & Fisheries
해외사업소:          Overseas Office
해외사업환산대:        Overseas BusinessTranslation Credit
해외사업환산차:        Overseas BusinessTranslation Debit
해외전환사채:         Overseas Convertible Bonds
해외종속법인;         Overseas Subsidiary
해외증권발행규정:       the Rules on the Issue of Overseas Securities
해외지점:           Overseas Branch
해외지점망:          Overseas Branch Network
해외직접투자:         Foreign Direct Investment (FDI)
해외투자:           Overseas Investment
해외투자손실준비금:      Reserve for Overseas Investment Losses
해외투자자금대출:       Long-term Foreign Currency Loans for Oversea Investment
해임권고:           Recommendation of Discharge from Office
핵심가치:           Core Value
핵심역량:           Core Competencies
행정개혁위원회:        Administration Reform Committee
행정관리담당관(재경부):   Administrative Management Officer
행정법원(사법):       the Administrative Court
행정자치부(정부):      the Ministry of Government Administration and Home Affairs
허가취소:           License Revocation
헤지:             Hedge
현가이자요소:         Present Value Interest Factor (PVIT)
현가표:            Present Value Table
현금,예금명세서:       Schedule of Cash and Bank Accounts
현금:             Cash
현금담보:           Cash Collateral
현금등가가격:         Cash Equivalent Price
현금배당:           Cash Dividends
현금서비스:          Cash Service
현금예치금:          Cash and Due
현금의 감소:         Decrease in Cash
현금의 증가:         Increase in Cash
현금잔고(주식):       Credit Balance (in Brokerage Account)
현금지급기:          Cash Dispensers (CDs)
현금지불조항(M&A):    Cash-out Provision
현물출자:           Investment In-kind
현재가치:           Present Value
현재가치할인차금:       Discounted Present Value
현지법인출자주식:       Overseas Subsidiary Stock
현행원가:           Current Cost
현행환율법:          Current Rate Method




                                41/52                                        Edited by Sung Hoon Lee
협조융자:           Emergency (Rescue) Loan Or Cooperative Loan (Financing)
호선:             Mutual Vote
호혜주의:           Principle of Reciprocity
혼수주식:           Watered Stock (과대평가된 현물출자로 주주지분이 과대표시되는 경우)
홍보역:            Publicity Officer
화의:             Court Mediation or Composition
화의법:            Composition Act
화폐성부채:          Monetary Liabilities
화폐성자산:          Monetary Assets
화폐수량설:          Quantity Theory of Money
화폐시장:           Money Market
화폐측정:           Monetary Measurement
환경부(정부):        the Ministry of Environment
환경오염방지기금차차입금:   Long-term Borrowings from Anti-pollution Fund
환경오염방지시설자금대출:   Long-term Loans for Facilities from Anti-pollution Fund
환매조건부증권:        Repurchase Agreement (RP)
환매조건부채권매도:      Securities Sold under Repurchase Agreements
환매조건부채권매도차손:    Losses on Sale of Securities under Repurchase Agreement
환매조건부채권매입:      Securities Purchased under Resale Agreements
환매채매도이자:        Interest on Securities Sold under Repurchase Agreements
환산손익:           Translation Gains or Losses
환율의 변동:         Fluctuations in Exchange Rates
환적:             Trans-shipment
환전상:            Money Exchanger
활동성에관한 비율:      Ratios of Activity
회계공준:           Postulates of Accounting
회계기간:           the Accounting Period
회계기준:           Accounting Standards
회계법인:           Accounting Firm
회계변경:           Accounting Change
회계연도말:          Fiscal Yearend
회계정보:           Accounting Information
회계제도과(재경부):     Government Procurement & Accounting Policy Division
회계추정:           Accounting Estimates
회계팀:            Accounting Team
회귀분석:           Regression Analysis
회사설립:           Incorporation
회사의 개황:         Summary of the Company
회사정리법:          Company Reorganization Act
회사채:            Corporate Bond
회사채발행:          Corporate Bond Issuance
회사채인수:          Corporate Bond Underwriting
회수(하다):         Redemption (Redeem)
회수기간법:          Payback Period Method
회수불능자산(여신):     Uncollectable Assets (Loans)
회수의문:           Doubtful
회장:             Chairman of the Board of Directors
회전기금시설자금대출:     Revolving Fund Loans for Facilities
회전기금운전자금대출:     Revolving Fund Loans for Working Capital
효용:             Utility
효용함수:           Utility Function
효율적 시장:         Efficient Market
효율적시장가설:        Efficient Market Hypothesis
효율적인 집합:        Efficient Set
후배주:            Deferred Stock
후보추천위원회:        Candidate Recommendation Committee
후선부서:           Staff Departments
후순위사채:          Subordinated Corporate Bond
후순위장은채:         Subordinated Long Term Credit Debenture
후순위차입금:         Subordinated Debt
후순위채권발행:        Subordinated Debt Issuance
후입선출법:          Last-in First-out Method (LIFO)
흑자예산:           Budget Surplus




                            42/52                                         Edited by Sung Hoon Lee
희석효과(증자로 인한):    Dilution (Effect)
ABS:             Asset-backed Securities
ADB:             Asian Development Bank
ADB차관금:          ADB Loans
ADB협조차관금:        ADB Co-financing Loans
ADR:             American Depository Receipt
AFDB:            African Development Bank
ALM팀:            Assets & Liabilities Management Team
ASEAN:           Association of South-East Asian Nations
ATMs:            Automatic Teller Machines
B/A              Banker's Acceptance
B2차입금:           B2 Borrowings
BIBOR:           Bahrain Interbank Offered Rate
BIS:             Bank for International Settlement
BIS자본비율:         BIS Capital Ratio
BOK SWAP용 차입금:   Borrowings for BOK SWAP
CAPM:            Capital Asset Pricing Model
CAR Ratio:       Capital Adequacy Ratio (자본적합비율)
CBOT:            Chicago Board of Trade
CCC(미국):         Commodity Credit Corporation
CD:              Negotiable Certificates of Deposit
CD매입:            CD Purchased
CEDEL:           Center for the Delivery of Securities
CFA:             Chartered Financial Analyst
CHIPS:           Clearing House Interbannk Payment System (뉴욕의 유로달러나 외환결제제도)
CME:             Chicago Mercantile Exchange
COD:             Cash On Delivery
DCF:             Discounted Cash Flow Method
DDM:             Dividend Discount Model
EBDIT:           Earnings Before Depreciation, Interest and Taxes
EC:              European Community
ECB:             European Central Bank
ECU:             European Currency Unit
EMS:             European Monetary System
EVA:             Economic Value Added
FOMC:            the Federal Open Market Committee
GAAP             Generally Accepted Accounting Principles
GATT:            General Agreement on Tariffs and Trade
GDP:             Gross Domestic Product
GIGO:            Garbage In, Garbage Out!
GNP:             Gross National Product
GPAs:            Grade-Point Averages
GSP:             Generalized System of Preference (일반특혜관세제도)
GTC:             Good Till Cancelled
IAS:             International Accounting Standards
IBRD:            International Bank for Reconstruction and Development
IBRD차관금:         IBRD Loans
IFC:             International Finance Corporation (국제금융공사)
IMF:             International Monetary Fund
IMF구제금융:         IMF Bailout Funds (Program)
IPO:             Initial Public Offering (최초공모)
ISDA:            International Swap Dealer's Association
ISO:             International Organization for Standardization
JEXIM차관금:        JEXIM Loans
KDFC:            Korea Development Finance Corp.
KOSPI:           Korea Composite Stock Price Index
LBO(M&A):        Leveraged Buyout
LDCs:            Less-Developed Countries
LIBID:           London Inter-bank Bid Rate
LIBOR:           London Inter-bank Offered Rate
LIFFE:           London International Financial Futures Exchange
LME:             London Metal Exchange
LOB:             Line of Business




                             43/52                                      Edited by Sung Hoon Lee
LTPR(일본):   Long-Term Prime Rate
MMDA:       Money Market Deposit Account
MMFs:       Money Market Mutual Funds
MNC:        Multinational Corporation
MOFE:       the Ministry of Finance and Economy
NAFTA :     North American Free Trade Agreement
NASDAQ:     National Association of Securities Dealers Automated Quotation
NICS:       Newly Industrialized Countries
NIF:        Note Issuance Facilities
NYSE:       New York Stock Exchange
OA:         Office Automation
OBS:        Office of Bank Supervision
OECD:       Organization for Economic Cooperation and Development
OPEC:       Organization of Petroleum Exporting Countries
P & A 방식:   Purchase and Assumption Arrangement
PER:        Price to Earnings Ratio
RAPM:       Risk-Adjusted Performance Measures
RM:         Relationship Manager
RoRAC:      Return on Risk Adjusted Capital
RTC(미):     Resolution Trust Corporation
RUF:        Revolving Underwriting Facilities
SDR:        Special Drawing Right
SEC(미):     Securities and Exchange Commission
SIBOR:      Singapore Interbank Offered Rate
SIMEX:      Singapore International Monetary Exchange
SPV:        Special Purpose Vehicle
SVA:        Shareholder Value Analysis
SWIFT:      Society for Worldwide Interbank Financial Telecommunication
TLC:        Transferable Loan Certificate
TLF:        Transferable Loan Facility
TR Loan:    Trust Receipt Loan
TROI:       Total Renovation of Information
VAR:        Value-at-risk
VRN:        Variable Rate Note
WACC:       Weighted Average Cost of Capital
WTO:        World Trade Organization




                             44/52                                           Edited by Sung Hoon Lee
[자산]   가설재                                                                        [부채]   고정부채
[자산]   감가상각누계액      Accumulated Depreciation                                      [부채]   공사미지급금
[자산]   개발비          Development costs                                             [부채]   공사보증충당금
[자산]   건물           Buildings                                                     [부채]   공사선수금
[자산]   건물부속설비       Auxiliary Facilities                                          [부채]   공사손실충당금
[자산]   건설용자재        Construction Materials                                        [부채]   관계회사단기차입금
[자산]   건설용장비        Construction Equipment                                        [부채]   관계회사매입채무
[자산]   건설중인자산       Construction in Progress                                      [부채]   관계회사미지급금
[자산]   고정자산         Non-current Assets                                            [부채]   관계회사장기차입금
[자산]   공구와기구        Tools                                                         [부채]   관계회사지급어음
[자산]   공사미수금        Receivables from Construction Contracts                       [부채]   교환사채
[자산]   공사부담금        Customers' Contribution to Construction Costs                 [부채]   교환사채할인발행차금
[자산]   공사선급금        Advance Payments on Construction                              [부채]   교환사채할증발행차금
[자산]   공업용수도이용권     Industrial Water Usage Rights                                 [부채]   국민연금전환금
[자산]   관계회사단기대여금    Short-term Loans to Affiliated Companies                      [부채]   국민주택기금차입금
[자산]   관계회사매출채권     Trade Receivables from Affiliated Companies                   [부채]   금융리스부채
[자산]   관계회사미수금      Non-trade Receivables from Affiliated Companies               [부채]   기타고정부채
[자산]   관계회사미수수익     Accrued Revenues from Affiliated Companies                    [부채]   기타금융업부채
[자산]   관계회사받을어음     Notes Receivable from Affiliated Companies                    [부채]   기타단기차입금
[자산]   관계회사사채       Bonds Issued by Affiliated Companies                          [부채]   기타매입채무
[자산]   관계회사선급금      Advance Payments to Affiliated Companies                      [부채]   기타미지급금
[자산]   관계회사유가증권     Securities Issued by Affiliated Companies                     [부채]   기타미지급비용
[자산]   관계회사장기대여금    Long-term Loans to Affiliated Companies                       [부채]   기타미지급제세
[자산]   관계회사주식       Equity Securities Issued by Affiliated Companies              [부채]   기타보증금
[자산]   관계회사출자금      Equity Investments in Affiliated Companies                    [부채]   기타부채성충당금
[자산]   광업권          Mining Rights                                                 [부채]   기타선수금
[자산]   구축물          Structures                                                    [부채]   기타예수금
[자산]   국고보조금        Government Subsidy                                            [부채]   기타외상매입금
[자산]   국민주택기금차입금    Long-term Borrowings from National Housing Fund               [부채]   기타유동부채
[자산]   금융리스자산       Capital Lease Assets                                          [부채]   기타유동성장기부채
[자산]   금형           Molds                                                         [부채]   기타장기차입금
[자산]   기계장치         Machinery                                                     [부채]   기타지급어음
[자산]   기타관계회사유가증권   Other Securities Issued by Affiliated Companies               [부채]   단기금융예수금
[자산]   기타금융업자산      Other Assets for Financial Business                           [부채]   단기차입금
[자산]   기타단기대여금      Other Short-term Loans                                        [부채]   당좌차월
[자산]   기타당좌자산       Other Quick Assets                                            [부채]   매입채무
[자산]   기타매출채권       Other Trade Receivables                                       [부채]   무역금융
[자산]   기타무형자산       Other Intangible Assets                                       [부채]   미지급관세
[자산]   기타미수금        Other Receivables                                             [부채]   미지급금
[자산]   기타미수수익       Other Accrued Revenues                                        [부채]   미지급배당금
[자산]   기타반제품        Other Semi-finished Goods                                     [부채]   미지급법인세
[자산]   기타받을어음       Other Notes Receivable                                        [부채]   미지급비용
[자산]   기타산업재산권      Other Patents                                                 [부채]   미지급제세
[자산]   기타상품         Other Merchandises                                            [부채]   부가세예수금
[자산]   기타선급금        Other Advance Payments                                        [부채]   부채성충당금
[자산]   기타선급비용       Other Prepaid Expenses                                        [부채]   부채총계
[자산]   기타원재료        Other Raw Materials                                           [부채]   분양선수금
[자산]   기타유형자산       Other Tangible Assets                                         [부채]   사채
[자산]   기타장기대여금      Other Long-term Loans                                         [부채]   사채할인발행차금
[자산]   기타재고자산       Other Inventories                                             [부채]   사채할증발행차금
[자산]   기타재공품        Other Work-in-process                                         [부채]   선수금
[자산]   기타제품         Other Finished Goods                                          [부채]   선수수익
[자산]   기타투자유가증권     Other Investment Securities                                   [부채]   수선충당금
[자산]   기타투자자산       Other Investments                                             [부채]   수입보증금
[자산]   단기금융상품       Short-term Financial Instruments                              [부채]   수탁계정
[자산]   단기대여금        Short-term Loans                                              [부채]   신주인수권부사채
[자산]   단기대출채권       Short-term Loans                                              [부채]   신주인수권부사채할인발행차금
[자산]   단기투자일임계약자산   Short-term Entrusted Assets to Investment Service Companies   [부채]   신주인수권부사채할증발행차금
[자산]   단체퇴직보험예치금    Group Retirement Deposits                                     [부채]   신주인수권조정
[자산]   당좌자산         Quick Assets                                                  [부채]   어음미지급금
[자산]   대손충당금        Allowance for Doubtful Accounts                               [부채]   예수금
[자산]   리스개량자산       Leasehold Improvements                                        [부채]   예수보증금
[자산]   리스자산         Leased Assets                                                 [부채]   예수세금
[자산]   매출채권         Trade Receivables                                             [부채]   외화금융리스부채
[자산]   무형자산         Intangible Assets                                             [부채]   외화단기차입금
[자산]   미수금          Non-trade Receivables                                         [부채]   외화매입채무
[자산]   미수법인세        Income Tax Refund Receivables                                 [부채]   외화사채
[자산]   미수수익         Accrued Revenues                                              [부채]   외화장기미지급금
[자산]   미완성임대주택      Unfinished Rental Housing                                     [부채]   외화장기성외상매입금
[자산]   미완성주택        Unfinished Housing                                            [부채]   외화장기차입금
[자산]   미착기계         Machinery in Transit                                          [부채]   유동부채
[자산]   미착상품         Goods in Transit                                              [부채]   유동성금융리스부채
[자산]   미착원재료        Raw Materials in Transit                                      [부채]   유동성사채
[자산]   미착자재         Materials in Transit                                          [부채]   유동성사채할인발행차금
[자산]   반제품          Semi-finished Goods                                           [부채]   유동성사채할증발행차금
[자산]   받을어음         Notes Receivable                                              [부채]   유동성외화금융리스부채
[자산]   보증금          Deposits Provided                                             [부채]   유동성외화장기미지급금
[자산]   부도어음         Dishonored Notes Receivable                                   [부채]   유동성외화장기차입금
[자산]   부분품          Sub-materials                                                 [부채]   유동성장기미지급금
[자산]   부산물          By-products                                                   [부채]   유동성장기미지급이자
[자산]   부의영업권        Negative Goodwill                                             [부채]   유동성장기부채
[자산]   부재료          Sub-materials                                                 [부채]   유동성장기부채할인발행차금
[자산]   분양미수금        Receivables from Real-estate Sales                            [부채]   유동성장기부채할증발행차금
[자산]   비품           Office Equipment                                              [부채]   유동성장기차입금
[자산]   산업재산권        Patents-Industrial                                            [부채]   유동성전환권조정계정
[자산]   상표권          Trademarks                                                    [부채]   이연법인세대
[자산]   상품           Merchandises                                                  [부채]   임대보증금
[자산]   선급공사원가       Prepaid Construction Costs                                    [부채]   임대선수금
[자산]   선급관세         Prepaid Customs Duty                                          [부채]   장기공사선수금
[자산]   선급금          Advance Payments                                              [부채]   장기금융예수금
[자산]   선급기술도입비      Prepaid Royalty Expenses                                      [부채]   장기미지급금
[자산]   선급리스료        Prepaid Lease Expenses                                        [부채]   장기미지급비용
[자산]   선급리스부대비      Prepaid Lease Improvements                                    [부채]   장기미지급이자
[자산]   선급법인세        Prepaid Income Taxes                                          [부채]   장기성매입채무
[자산]   선급부가세        Prepaid Value Added Tax                                       [부채]   장기성지급어음
[자산]   선급비용         Prepaid Expenses                                              [부채]   장기차입금
[자산]   선급수탁연구비      Prepaid Research Expenses                                     [부채]   전환권조정
[자산]   선박           Ships                                                         [부채]   전환사채
[자산]   신주인수권        Stock Warrants                                                [부채]   전환사채할인발행차금
[자산]   실용신안권        Patents-Practical Model                                       [부채]   전환사채할증발행차금
[자산]   어업권          Fishing Rights                                                [부채]   전환임대보증금
[자산]   영업권          Goodwill                                                      [부채]   제세예수금
[자산]   영업미수금        Accounts Receivable                                           [부채]   주주임원종업원단기차입금
[자산]   영업보증금        Deposits Provided for Business                                [부채]   주주임원종업원장기차입금
[자산]   완성임대주택       Finished Rental Housing                                       [부채]   지급어음
[자산]   완성주택         Finished Housing                                              [부채]   차관
[자산]   외주가공재공품      Work-in-process Outsourced                                    [부채]   퇴직급여충당금
[자산]   외주가공제품       Finished Goods Outsourced                                     [부채]   퇴직보험예치금
[자산]   외화공사미수금      Receivables from Construction Contracts in Foreign Currency   [부채]   판매보증충당금
[자산]   외화매출채권       Trade Receivables in Foreign Currency                         [부채]   표준임대보증금
[자산]   외화미수금        Non-trade Receivables in Foreign Currency                     [부채]   하자보수충당금
[자산]   외화미수수익       Accrued Revenues in Foreign Currency                          [부채]   현재가치할인차금
[자산]   외화분양미수금      Receivables from Real-estate Sales in Foreign Currency        [자본]   감자차손
[자산]   외화장기대여금      Long-term Loans in Foreign Currency                           [자본]   감자차익
[자산]   외화장기미수금      Long-term Non-trade Receivables in Foreign Currency           [자본]   감채적립금
[자산]   용지           Lots                                                          [자본]   결손금
[자산]   원재료          Raw Materials                                                 [자본]   결손보전적립금
[자산]   유가증권         Marketable Securities                                         [자본]   공사부담금
[자산]   유동자산         Current Assets                                                [자본]   국고보조금
[자산]   유형자산         Property, Plant, & Equipment                                  [자본]   기술개발준비금
[자산]   의장권          Patents-Design                                                [자본]   기업합리화적립금
[자산]   이연법인세차       Deferred Income Tax Assets                                    [자본]   기타법정적립금
[자산]   이연수주비        Deferred Promotional Expenses                                 [자본]   기타임의적립금
[자산]   임대미수금        Rent Receivables                                              [자본]   기타자본잉여금
[자산]   임대자산조정       Rental Property Valuation Adjustment                          [자본]   기타자본조정
[자산]   임대주택         Rental Housing                                                [자본]   미교부주식배당금
[자산]   임대주택용지         Lots for Rental Housing                                         [자본]   배당건설이자
[자산]   임대주택자산         Rental Housing Properties                                       [자본]   배당평균적립금
[자산]   임대주택채권         Rental Housing Receivables                                      [자본]   보통주자본금
[자산]   임대주택토지         Land for Rental Housing                                         [자본]   부채와자본총계
[자산]   임야와입목          Timberlands                                                     [자본]   사업확장적립금
[자산]   임차보증금          Leasehold Deposits                                              [자본]   수출손실준비금
[자산]   자산총계           Total Assets                                                    [자본]   신주인수권대가
[자산]   장기금융상품         Long-term Financial Instruments                                 [자본]   신주인수권대가
[자산]   장기대여금          Long-term Loans                                                 [자본]   신주청약증거금
[자산]   장기대출채권         Long-term Loans                                                 [자본]   연결결손금
[자산]   장기미수금          Long-term Non-trade Receivables                                 [자본]   연결이익잉여금
[자산]   장기미수이자         Long-term Interest Receivables                                  [자본]   연결자본잉여금
[자산]   장기선급금          Long-term Advance Payments                                      [자본]   연결자본조정
[자산]   장기선급리스료        Long-term Prepaid Lease Expenses                                [자본]   외부주주지분
[자산]   장기선급비용         Long-term Prepaid Expenses                                      [자본]   우선주자본금
[자산]   장기성매출채권        Long-term Trade Receivables                                     [자본]   이익잉여금
[자산]   장기성받을어음        Long-term Notes Receivable                                      [자본]   이익준비금
[자산]   장기투자일임계약자산     Long-term Entrusted Assets to Investment Service Companies      [자본]   임의적립금
[자산]   재고자산           Inventories                                                     [자본]   자기주식
[자산]   재공품            Work-in-process                                                 [자본]   자기주식처분손실
[자산]   저장품            Supplies                                                        [자본]   자기주식처분이익
[자산]   적송품            Consigned Goods                                                 [자본]   자본금
[자산]   전기시설이용권        Electric Facility Usage Rights                                  [자본]   자본잉여금
[자산]   전세권            Leasehold Rights                                                [자본]   자본조정
[자산]   전신전화가입권        Telephone Subscription Deposit                                  [자본]   자본총계
[자산]   전용시설이용권        Facility Usage Rights                                           [자본]   재무구조개선적립금
[자산]   전용측선이용권        Railroad Usage Rights                                           [자본]   전환권대가
[자산]   전환임대보증금        Optional Leasehold Deposits Received                            [자본]   주식매입선택권
[자산]   제품             Finished Goods                                                  [자본]   주식발행초과금
[자산]   주주임원종업원단기대여금   Short-term Loans to Stockholders, Executives and Employees      [자본]   주식할인발행차금
[자산]   주주임원종업원매출채권    Trade Receivables from Stockholders, Executives and Employees   [자본]   차기이월결손금
[자산]   주주임원종업원장기대여금   Long-term Loans to Stockholders, Executives and Employees       [자본]   차기이월이익잉여금
[자산]   중장비            Heavy Equipment                                                 [자본]   출자전환채무
[자산]   차량운반구          Vehicles                                                        [자본]   투융자손실준비금
[자산]   차지권            Land Rights                                                     [자본]   투자유가증권평가손실
[자산]   창업비            Organization Costs                                              [자본]   투자유가증권평가이익
[자산]   축산품            Livestocks                                                      [자본]   해외사업손실준비금
[자산]   출자금            Equity Investments                                              [자본]   해외사업환산대
[자산]   토지             Land                                                            [자본]   해외사업환산차
[자산]   토지와건물          Land and Buildings                                              [자본]   해외시장개척준비금
[자산]   투자국공채          Investment in Government Bonds                                  [자본]   해외투자손실준비금
[자산]   투자부동산          Investment in Properties
[자산]   투자사채           Investment in Debt Securities
[자산]   투자유가증권         Investment in Securities
[자산]   투자자산           Investments
[자산]   투자주식           Investment in Equity Securities
[자산]   특정현금과예금        Restricted Cash & Deposits
[자산]   특허권            Patents
[자산]   표준임대보증금        Fixed Leasehold Deposits Received
[자산]   항공기            Airplanes
[자산]   항만시설이용권        Harbor Facility Usage Rights
[자산]   현금및현금등가물       Cash and Cash Equivalents
[자산]   현재가치할인차금       Present Value Discount
[자산]   회원권            Membership
Long-Term Liabilities
Construction Cost Payables
Provision for Construction Performance Guarantees
Advances from Construction Contracts
Provision for Construction Losses
Short-term Borrowings from Affiliated Companies
Trade Payables to Affiliated Companies
Non-trade Payables to Affiliated Companies
Long-term Borrowings from Affiliated Companies
Notes Payable to Affiliated Companies
Exchangeable Bonds
Discount on Exchangeable Bonds
Premium on Exchangeable Bonds
Contribution to National Pension Plan
Long-term Borrowings from National Housing Fund
Capital Lease Liabilities
Other Long-term Liabilities
Other Liabilities for Financial Business
Other Short-term Borrowings
Other Trade Payables
Other Non-trade Payables
Other Accrued Expenses
Other Taxes Payable
Other Deposits Received
Provision for Other Estimated Liabilities
Other Advances from Customers
Other Withholdings
Other Trade Payables
Other Current Liabilities
Current Portion of Other Long-term Liabilities
Other Long-term Borrowings
Other Notes Payable
Short-term Financial Deposits
Short-term Borrowings
Bank Overdrafts
Trade Payables
Short-term Borrowings in Foreign Trade
Customs Duty Payables
Non-trade Payables
Dividends Payable
Income Taxes Payable
Accrued Expenses
Other Taxes Payable
Value Added Tax Withheld
Provision for Estimated Liabilities
Total Liabilities
Advances from Real-estate Sales
Bonds Payable
Discount on Bonds Payable
Premium on Bonds Payable
Advances from Customers
Unearned Revenues
Provision for Repairment
Deposits Received
Trust Account
Bonds With Stock Warrants
Discount on Bonds With Stock Warrants
Premium on Bonds With Stock Warrants
Stock Warrants Adjustment
Non-trade Notes Payable
Withholdings
Deposits Received
Taxes Withheld
Capital Lease Liabilities in Foreign Currency
Short-term Borrowings in Foreign Currency
Trade Payables in Foreign Currency
Bonds Payable in Foreign Currency
Long-term Non-trade Payables in Foreign Currency
Long-term Accounts Payable in Foreign Currency
Long-term Borrowings in Foreign Currency
Current Liabilities
Current Portion of Capital Lease Liabilities
Current Portion of Bonds Payable
Current Portion of Discount on Bonds Payable
Current Portion of Premium on Bonds Payable
Current Portion of Capital Lease Liabilities in Foreign Currency
Current Portion of Long-term Non-trade Payables in Foreign Currency
Current Portion of Long-term Borrowings in Foreign Currency
Current Portion of Long-term Non-trade Payables
Current Portion of Long-term Accrued Interest
Current Portion of Long-term Liabilities
Current Portion of Discount on Long-term Liabilities
Current Portion of Premium on Long-term Liabilities
Current Portion of Long-term Borrowings
Conversion Rights Adjustment
Deferred Income Tax Liabilities
Leasehold Deposits Received
Advances from Lease Contracts
Long-term Advances from Construction Contracts
Long-term Financail Deposits
Long-term Non-trade Payables
Long-term Accrued Expenses
Long-term Accrued Interest
Long-term Trade Payables
Long-term Notes Payable
Long-term Borrowings
Conversion Rights Adjustment
Convertible Bonds
Discount on Convertible Bonds
Premium on Convertible Bonds
Optional Leasehold Deposits Received
Taxes Withheld
Short-term Borrowings from Stockholders, Executives and Employees
Long-Term Borrowings from Stockholders, Executives and Employees
Notes Payable
Overseas Public Borrowings
Provision for Severance Benefits
Deposits for Severance Benefits
Provision for Product Warranties
Fixed Leasehold Deposits Received
Provision for Construction Warranties
Present Value Discount
Losses on Capital Reduction
Gains on Capital Reduction
Appropriated Retained Earnings for Sinking Fund
Accumulated Deficit
Appropriated Retained Earnings for Deficit Recovery
Customers' Contribution to Construction Costs
Government Subsidy
Appropriated Retained Earnings for Technological Development
Appropriated Retained Earnings for Business Stabilization
Other Legal Appropriated Retained Earnings
Other Discretionary Appropriated Retained Earnings
Other Additional Capital
Other Capital Adjustments
Stock Dividends Distributable
Pre-operation Dividends
Appropriated Retained Earnings for Dividends
Common Stock
Total Liabilities & Stockholders' Equity
Appropriated Retained Earnings for Business Expansion
Appropriated Retained Earnings for Export Losses
Consideration for Stock Warrants
Consideration for Stock Warrants
Capital Stock Subscribed
Consolidated Accumulated Deficit
Consolidated Retained Earnings
Consolidated Additional Paid-in and Other Capital
Consoldated Capital Adjustments
Non-Controlling Interest
Preferred Stock
Retained Earnings
Legal Appropriated Retained Earnings
Discretionary Appropriated Retained Earnings
Treasury Stock
Losses on Sale of Treasury Stock
Gains on Sale of Treasury Stock
Capital Stock
Additional Paid-in and Other Capital
Capital Adjustments
Total Stockholders' Equity
Appropriated Retained Earnings for Financial Structure Improvement
Consideration for Conversion Rights
Stock Option
Additional Paid-in Capital
Discount on Stock Issuance
Accumulated Deficit
Unappropriated Retained Earnings
Debt to be Swapped for Equity
Appropriated Retained Earnings for Investment Losses
Losses on Valuation of Investment Securities
Gains on Valuation of Investment Securities
Appropriated Retained Earnings for Overseas Business Losses
Cumulative Effect of Foreign Currency Translation
Cumulative Effect of Foreign Currency Translation
Appropriated Retained Earnings for Overseas Market Development
Appropriated Retained Earnings for Overseas Investment Losses
[비용]   감가상각비         Depreciation Expenses                                               [비용]   재고자산감모손실
[비용]   개발비상각비        Amortization Expenses on Development Costs                          [비용]   재고자산평가손실
[비용]   객실원가          Cost of Hotel Service-Rooms                                         [비용]   재해손실
[비용]   건물감가상각비       Depreciation Expenses on Buildings                                  [비용]   전기시설이용권상각비
[비용]   건물부속설비감가상각비   Depreciation Expenses on Auxiliary Facilities                       [비용]   전산처리비
[비용]   건설용장비감가상각비    Depreciation Expenses on Construction Equipment                     [비용]   전용시설이용권상각비
[비용]   견본비           Samples Expenses                                                    [비용]   전용측선이용권상각비
[비용]   결합당기순손실       Net Loss-Combined                                                   [비용]   접대비
[비용]   경상개발비         Development Expenses                                                [비용]   제수당
[비용]   경상손실          Loss Before Extraordinary Gains/Losses and Income Taxes             [비용]   제준비금전입
[비용]   계             Total                                                               [비용]   제품매출원가
[비용]   공구와기구감가상각비    Depreciation Expenses on Tools                                      [비용]   주식보상비용
[비용]   공사보증충당금전입액    Contribution to Provision for Construction Performance Guarantees   [비용]   중장비감가상각비
[비용]   공사원가          Cost of Construction                                                [비용]   지급수수료
[비용]   공업용수도이용권상각비   Amortization Expenses on Industrial Water Usage Rights              [비용]   지분법평가손실
[비용]   관계회사매출원가      Cost of Goods Sold to Affiliated Companies                          [비용]   차량운반구감가상각비
[비용]   관세환급금         Customs Duty Refunds                                                [비용]   차량유지비
[비용]   광고선전비         Advertising Expenses                                                [비용]   차지권상각비
[비용]   광업권상각비        Amortization Expenses on Mining Rights                              [비용]   창업비상각비
[비용]   교육훈련비         Training Expenses                                                   [비용]   체육비
[비용]   구축물감가상각비      Depreciation Expenses on Structures                                 [비용]   총당기순손실
[비용]   국내공사원가        Cost of Domestic Construction                                       [비용]   타계정에서대체액
[비용]   금융리스자산감가상각비   Depreciation Expenses on Capital Lease Assets                       [비용]   타계정으로대체액
[비용]   금형감가상각비       Depreciation Expenses on Molds                                      [비용]   통신비
[비용]   급여            Salaries Expenses                                                   [비용]   퇴직금
[비용]   기계장치감가상각비     Depreciation Expenses on Machinery                                  [비용]   퇴직급여
[비용]   기말상품재고액       Ending Inventory of Merchandise                                     [비용]   퇴직급여충당금전입액
[비용]   기말완성주택재고액     Ending Inventory of Construction Completed                          [비용]   투자유가증권감액손실
[비용]   기말재고액         Ending Inventory                                                    [비용]   투자유가증권처분손실
[비용]   기말제품재고액       Ending Inventory of Finished Goods                                  [비용]   투자일임수수료
[비용]   기밀비           Promotional Expenses                                                [비용]   투자자산감액손실
[비용]   기부금           Donations                                                           [비용]   투자자산처분손실
[비용]   기초상품재고액       Beginning Inventory of Merchandise                                  [비용]   투자자산평가손실
[비용]   기초완성주택재고액     Beginning Inventory of Construction Completed                       [비용]   투자주식감액손실
[비용]   기초재고액         Beginning Inventory                                                 [비용]   특별손실
[비용]   기초제품재고액       Beginning Inventory of Finished Goods                               [비용]   특허권사용료
[비용]   기타급여          Other Salaries Expenses                                             [비용]   판매보증충당금전입액
[비용]   기타대손상각비       Other Bad Debt Expenses                                             [비용]   판매비와관리비
[비용]   기타매출원가        Cost of Other Goods Sold                                            [비용]   판매수수료
[비용]   기타무형자산상각비     Amortization Expenses on Other Intangible Assets                    [비용]   판매촉진비
[비용]   기타부채성충당금전입액   Contribution to Provisions for Other Estimated Liabilities          [비용]   포장비
[비용]   기타영업외비용       Other Non-operating Expenses                                        [비용]   하자보수비
[비용]   기타유형자산감가상각비   Depreciation Expenses on Other Tangible Assets                      [비용]   항공기감가상각비
[비용]   기타퇴직급여        Other Severance Benefits                                            [비용]   항공수입원가
[비용]   기타특별손실        Other Extraordinary Losses                                          [비용]   항만시설이용권상각비
[비용]   기타판매비와관리비     Other Selling and Administrative Expenses                           [비용]   해외공사원가
[비용]   기타호텔원가        Cost of Other Hotel Service                                         [비용]   해외시장개척비
[비용]   당기상품매입액       Cost of Merchandise Purchased                                       [비용]   해운수입원가
[비용]   당기순손실         Net Loss                                                            [비용]   호텔수입원가
[비용]   당기완성주택공사비     Cost of Construction Completed
[비용]   당기제조및매입원가     Cost of Goods Purchased or Manufactured
[비용]   당기제품제조원가      Cost of Finished Goods                                              [수익]   객실수익
[비용]   대손상각비         Bad Debt Expenses                                                   [수익]   결합당기순이익
[비용]   도서인쇄비         Publication Expenses                                                [수익]   경상이익
[비용]   로얄티           Royalty Expenses                                                    [수익]   공사수익
[비용]   리스개량자산상각비     Depreciation Expenses on Leasehold Improvements                     [수익]   관계회사매출액
[비용]   리스료           Lease Expenses                                                      [수익]   국내공사수익
[비용]   매출원가          Cost of Goods Sold                                                  [수익]   국내매출액
[비용]   매출총손실         Gross Loss                                                          [수익]   기타매출액
[비용]   무형자산감액손실      Impairment Losses on Intangible Assets                              [수익]   기타영업외수익
[비용]   무형자산상각비       Amortization Expenses on Intangible Assets                          [수익]   기타특별이익
[비용]   무형자산처분손실      Losses on Disposition of Intangible Assets                          [수익]   기타호텔수익
[비용]   미분양주택관리비      Maintenance Expenses on Real-estate Held for Sale                   [수익]   당기순이익
[비용]   반제품매출원가       Cost of Semi-finished Goods Sold                                    [수익]   대손충당금환입
[비용]   법인세비용         Income Tax Expenses                                                 [수익]   매출액
[비용]   법인세비용차감전순손실   Loss Before Income Tax Expenses                                     [수익]   매출장려금
[비용]   법인세추납액        Additional Payment of Income Taxes                                  [수익]   매출총이익
[비용]   보관료           Custody Charges                                                     [수익]   무형자산감액손실환입
[비용]   보상비           Compensation Expenses                                               [수익]   무형자산처분이익
[비용]   보험료           Insurance Premium                                                   [수익]   반제품매출액
[비용]   복리후생비         Employee Benefits                                                   [수익]   배당금수익
[비용]   부채성충당금전입액     Contribution to Provisions for Estimated Liabilities                [수익]   법인세비용차감전순이익
[비용]   분양원가          Cost of Real-estate Sales                                           [수익]   법인세환급액
[비용]   비품감가상각비       Depreciation Expenses on Office Equipment                           [수익]   보험차익
[비용]   사무비           Miscellaneous Administrative Expenses                               [수익]   부의영업권환입
[비용]   사채상환손실        Losses on Retirement of Bonds                                       [수익]   분양수익
[비용]   산업재산권상각비      Amortization Expenses on Patents                                    [수익]   사채상환이익
[비용]   상여금           Bonuses                                                             [수익]   상품국내매출액
[비용]   상품매출원가        Cost of Merchandise Sold                                            [수익]   상품매출액
[비용]   선물거래손실        Losses on Futures Transaction                                       [수익]   상품수출매출액
[비용]   선박감가상각비       Depreciation Expenses on Ships                                      [수익]   선물거래이익
[비용]   세금과공과         Taxes and Dues                                                      [수익]   수입수수료
[비용]   소모품비          Supplies Expenses                                                   [수익]   수출매출액
[비용]   수도광열비         Utility Expenses                                                    [수익]   수탁연구개발이익
[비용]   수선비           Repairs Expenses                                                    [수익]   식음료수익
[비용]   수주비           Promotional Expenses                                                [수익]   연결당기순이익
[비용]   수출비용          Export Expenses                                                     [수익]   영업외수익
[비용]   수탁연구개발손실      Losses on R&D Projects                                              [수익]   영업이익
[비용]   식음료원가         Cost of Hotel Service-Food & Beverage                               [수익]   외부주주지분순이익
[비용]   아프터서비스비       Warranty Expenses                                                   [수익]   외화환산이익
[비용]   어업권상각비        Amortization Expenses on Fishing Rights                             [수익]   외환차익
[비용]   여비교통비         Travel Expenses                                                     [수익]   용역수익
[비용]   연결당기순손실       Net Loss for Controlling Interest                                   [수익]   운항수익
[비용]   연구비           Research Expenses                                                   [수익]   원가차익
[비용]   영업권상각비        Amortization Expenses on Goodwill                                   [수익]   유가증권처분이익
[비용]   영업손실          Operating Loss                                                      [수익]   유가증권평가이익
[비용]   영업외비용         Non-operating Expenses                                              [수익]   유형자산감액손실환입
[비용]   외부주주지분순손실     Net Loss for Non-Controlling Interest                               [수익]   유형자산처분이익
[비용]   외화환산손실        Losses on Foreign Currency Translation                              [수익]   육상운항수익
[비용]   외환차손          Losses on Foreign Currency Transaction                              [수익]   이자수익
[비용]   용역원가          Cost of Service                                                     [수익]   임대료
[비용]   운반비           Freight Expenses                                                    [수익]   임대수익
[비용]   운항원가          Cost of Transportation                                              [수익]   임대주택채권이자수익
[비용]   운휴자산감가상각비     Depreciation Expenses on Assets not in Use                          [수익]   자산수증이익
[비용]   원가차손          Unfavorable Variances from Standard Cost                            [수익]   잡이익
[비용]   유가증권처분손실      Losses on Sale of Marketable Securities                             [수익]   제준비금환입
[비용]   유가증권평가손실      Losses on Valuation of Marketable Securities                        [수익]   제품국내매출액
[비용]   유형자산감액손실      Impairment Losses on Property, Plant, and Equipment                 [수익]   제품매출액
[비용]   유형자산처분손실      Losses on Disposition of Property, Plant, and Equipment             [수익]   제품수출매출액
[비용]   육상수입원가        Cost of Land Transportation                                         [수익]   지분법평가이익
[비용]   이자비용          Interest Expenses                                                   [수익]   채무면제이익
[비용]   임대원가          Cost of Rental                                                      [수익]   총당기순이익
[비용]   임원급여          Executive Compensations                                             [수익]   투자유가증권처분이익
[비용]   임차료           Rental Expenses                                                     [수익]   투자자산감액손실환입
[비용]   입주자모집비        Commissions on Real-estate Sales                                    [수익]   투자자산처분이익
[비용]   잡급            Miscellaneous Salaries                                              [수익]   특별이익
[비용]   잡비            Miscellaneous Expenses                                              [수익]   하자보수충당금환입
[비용]   잡손실           Miscellaneous Losses                                                [수익]   항공운항수익
                                                                                         [수익]   해외공사수익
                                                                                         [수익]   해운운항수익
                                                                                         [수익]   호텔수익
Losses on Inventory Obsolescence
Losses on Valuation of Inventories
Losses Due to Disaster
Amortization Expenses on Electric Facility Usage Rights
Electronic Data Processing Expenses
Amortization Expenses on Facility Usage Rights
Amortization Expenses on Railroad Usage Rights
Entertainment Expenses
Miscellaneous Benefits
Contribution to Miscellaneous Provisions
Cost of Finished Goods Sold
Compensation Expenses Associated with Stock Option
Depreciation Expenses on Heavy Equipment
Service Fees
Equity Losses on Investments
Depreciation Expenses on Vehicles
Vehicles Maintenance Expenses
Amortization Expenses on Land Rights
Amortization Expenses on Organization Costs
Physical Training Expenses
Net Loss-Total
Transfer from Other Accounts
Transfer to Other Accounts
Communication Expenses
Severance Benefits
Severance Benefits
Contribution to Provision for Severance Benefits
Impairment Losses on Investment Securities
Losses on Sale of Investment Securities
Commissions on Entrusted Investments
Impairment Losses on Investments
Losses on Disposition of Investments
Losses on Valuation of Investments
Impairment Losses on Equity Securities
Extraordinary Losses
Patent Fees
Contribution to Provision for Product Warranties
Selling and Administrative Expenses
Sales Commissions
Sales Promotional Expenses
Packaging Expenses
Warranty Expenses
Depreciation Expenses on Airplanes
Cost of Air Transportation
Amortization Expenses on Harbor Facility Usage Rights
Cost of Overseas Construction
Overseas Marketing Expenses
Cost of Maritime Transportation
Cost of Hotel Service


Revenues-Rooms
Net Income-Combined
Gain Before Extraordinary Gains/Losses and Income Taxes
Revenues-Construction
Sales to Affiliated Companies
Revenues-Domestic Construction
Sales-Domestic
Sales-Other
Other Non-operating Revenues
Other Extraordinary Gains
Revenues-Other Hotel Service
Net Income
Reversal of Allowance for Doubtful Accounts
Sales
Sales Promotional Rebate
Gross Profit
Recovery of Impairment Losses on Intangible Assets
Gains on Disposition of Intangible Assets
Sales-Semi-fininshed Goods
Dividends Income
Income Before Income Tax Expenses
Income Tax Refunds
Gains on Insurance Settlements
Amortization on Negative Goodwill
Sales-Real-estate
Gains on Retirement of Bonds
Sales-Domestic Merchandise
Sales-Merchandise
Sales-Merchandise for Export
Gains on Futures Transaction
Fees Revenues
Sales-Export
Gains on R&D Projects
Revenues-Food & Beverage
Net Income for Controlling Interest
Non-operating Revenues
Operating Income
Net Income for Non-Controlling Interest
Gains on Foreign Currency Translation
Gains on Foreign Currency Transaction
Revenues-Services
Revenues-Transportation
Favorable Variances from Standard Cost
Gains on Sale of Marketable Securities
Gains on Valuation of Marketable Securities
Recovery of Impairment Losses on Property, Plant, and Equipment
Gains on Disposition of Property, Plant, and Equipment
Revenues-Land Transportation
Interest Revenues
Rental Revenues
Revenues-Rental
Interest Revenues on Rental Housing Receivables
Gains on Assets Contributed
Miscellaneous Revenues
Reversal of Miscellaneous Provisions
Sales-Domestic Finished Goods
Sales-Finished Goods
Sales-Finished Goods for Export
Equity Income on Investments
Gains from Liabilities Exempted
Net Income-Total
Gains on Sale of Investment Securities
Recovery of Impairment Losses on Investments
Gains on Disposition of Investments
Extraordinary Gains
Reversal of Provision for Construction Warranties
Revenues-Air Transportation
Revenues-Overseas Construction
Revenues-Maritime Transportation
Revenues-Hotel Service
감가상각비
개발비의지급
결합대상계열회사의변동으로인한현금의감소
결합대상계열회사의변동으로인한현금의증가
결합자본거래로인한현금유입액
결합자본거래로인한현금유출액
기말의현금
기초의현금
단기금융상품의취득
단기금융상품의처분
단기차입금의상환
단기차입금의차입
당기순손실
당기순이익
매입및종업원에대한유출액
매입채무의감소
매입채무의증가
매출등수익활동으로부터의유입액
매출채권의감소
매출채권의증가
미지급법인세의지급
미지급법인세의감소
미지급법인세의증가
배당금수익유입액
보통주의발행
사채상환이익
사채의발행
사채의상환
연결자본거래로인한현금유출액
연결재무제표작성대상범위의변동으로인한현금의감소
연결재무제표작성대상범위의변동으로인한현금의증가
영업활동으로인한자산·부채의변동,영업활동으로인한자산ㆍ부채의변동,영업활동으로인한자산부채의변동
영업활동으로인한현금흐름
유가증권의처분
유가증권의취득
유상감자
이연법인세대의감소
이연법인세대의증가
이연법인세차의감소
이연법인세차의증가
이자비용유출액
이자수익유입액
재고자산의감소
재고자산의증가
재무활동으로인한현금유입액
재무활동으로인한현금유출액
재무활동으로인한현금흐름
토지의처분
토지의취득
퇴직급여
투자활동으로인한현금유입액
투자활동으로인한현금유출액
투자활동으로인한현금흐름
현금의단기대여
현금의유입이없는수익등의차감
현금의유출이없는비용등의가산
현금의감소
현금의증가
Depreciation Expenses
Payment of Development Costs
Decrease in Cash Due to Changes in the Combined Entity
Increase in Cash Due to Changes in the Combined Entity
Cash Inflows from Partial Disposition of Interest in Affiliated Companies
Cash Outflows for Additional Acquisition of Interest in Affiliated Companies
Cash at the End of the Fiscal Period
Cash at the Beginning of the Fiscal Period
Acquisition of Short-term Financial Instruments
Disposition of Short-term Financial Instruments
Repayment of Short-term Borrowings
Short-term Borrowings
Net Loss
Net Income
Cash Outflows for Purchases and Employees
Decrease in Trade Payables
Increase in Trade Payables
Cash Inflows from the Revenue-Generating Activities such as Sales
Decrease in Trade Receivables
Increase in Trade Receivables
Cash Outflows for Income Tax Payables
Decrease in Income Taxes Payable
Increase in Income Taxes Payable
Cash Inflows from Dividends Income
Issuance of Common Stock
Gains on Retirement of Bonds
Issuance of Bonds Payable
Retirement of Bonds
Cash Outflows for Additional Acquisition of Interest in Subsidiaries
Decrease in Cash Due to Changes in the Consolidated Entity
Increase in Cash Due to Changes in the Consolidated Entity
Changes in Assets and Liabilities due to Operating activities
Cash Flows from Operating Activities
Disposition of Marketable Securities
Acquisition of Marketable Securities
Capital Reduction by Cash Distribution
Decrease in Deferred Income Tax Liabilities
Increase in Deferred Income Tax Liabilities
Decrease in Deferred Income Tax Assets
Increase in Deferred Income Tax Assets
Cash Outflows for Interest Expenses
Cash Inflows from Interest Revenues
Decrease in Inventories
Increase in Inventories
Cash Inflows from Financing Activities
Cash Outflows for Financing Activities
Cash Flows from Financing Activities
Disposition of Land
Acquisition of Land
Severance Benefits
Cash Inflows from Investing Activities
Cash Outflows for Investing Activities
Cash Flows from Investing Activities
Short-term Loans in Cash
Deduction of Revenues without Cash Inflows
Addition of Expenses without Cash Outflows
Decrease In Cash
Increase In Cash

				
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