- (2019) 미국세법 :AICPA multiple / simulation questions and solutions /김영수 지음
- 여기에는 미국 세법의 특정 조항에 근거하여 법인의 비용 신고 시기를 조금 다르게 처리하는 그런 얘기로 나온 것 같다.
그런데 Election이라는 얘기가 다른 내용에서도 나오고.. 결과적으로 문서 번역 피드백을 본 결과, 미국 세금 제도에서 어떤 특정한 조건을 '선택'하는 것을 election, electing이라는 표현을 써서 지칭하는 것 같다.
...have a scope to..
출처: https://www.collinsdictionary.com/dictionary/english/scope
scope
(skoʊp )
1. UNCOUNTABLE NOUN [NOUN to-infinitive]
If there is scope for a particular kind of behaviour or activity, people have the opportunity to behave in this way or do that activity.
He believed in giving his staff scope for initiative. [+ for]
Banks had increased scope to develop new financial products.
Synonyms: opportunity, room, freedom, play More Synonyms of scope
2. SINGULAR NOUN
The scope of an activity, topic, or piece of work is the whole area which it deals with or includes.
Mr Dobson promised to widen the organisation's scope of activity. [+ of]
...the scope of a novel.
Synonyms: range, capacity, reach, area More Synonyms of scope