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1 группа компаний
группа компаний
Холдинговая (родительская) компания и ее филиалы; дочерние компании. Компания является дочерней (subsidary) по отношению к другой, если эта другая владеет более чем половиной номинальной стоимости ее акционерного капитала или имеет в ней сколько-то акций и контролирует состав совета ее директоров. Если какая-то компания имеет дочерние, а те в свою очередь тоже имеют дочерние компании, все они образуют одну группу. В соответствии с Законом Великобритании о компаниях 1985 г. группы компаний должны иметь групповые счета (group accounts), которые обычно включают консолидированный балансовый отчет и консолидированный счет прибылей и убытков по всей группе. При определенных условиях Министерство торговли и промышленности может разрешить группам опубликовать раздельные, не консолидированные счета для каждой дочерней компании или не учитывать в групповом счете какие-то дочерние компании. Однако для этого должны быть “честные/порядочные” основания.
[ http://www.vocable.ru/dictionary/533/symbol/97]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > группа компаний
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2 счета холдинговой компании и её филиалов
Economy: group accountsУниверсальный русско-английский словарь > счета холдинговой компании и её филиалов
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3 счета сальдированные
consolidated (group) accounts -
4 Konzern
Konzern m GEN affiliated group, group of companies, concern, group (rechtlich selbstständige und wirtschaftlich unselbstständige Unternehmen unter einheitlicher Leitung) • in einem Konzern zusammenfassen GEN affiliate* * *m < Geschäft> affiliated group, group of companies, concern, group ■ in einem Konzern zusammenfassen < Geschäft> affiliate* * *Konzern
combination, combine, conglomerate, group of companies, affiliated group of corporations (US), business trust (US);
• kurzfristig gebildeter Konzern limited trust (US);
• horizontaler Konzern horizontal combine (combination);
• international operierender Konzern global player;
• vertikaler Konzern lateral combination, integrated (vertical) trust (US);
• Konzern mit den besten Ergebnissen best-performing group;
• Konzern der Holz verarbeitenden Industrie timber group;
• Konzern mit breit gestreutem Produktionsprogramm multiproduct group, widely diversified conglomerate;
• wohl ausgewogener Konzern mit einem breiten Sortiment integrierter Gesellschaften well-balanced integrated group of complementary companies;
• im Wege des Zukaufs zu einem Konzern heranwachsen to take the conglomerate route to growth;
• in einem Konzern zusammenfassen to bracket together in a group;
• Konzernabsatz intercompany sale, group’s sales;
• Konzernabschluss group accounts;
• konsolidierter Konzernabschluss consolidated [annual statement of] accounts;
• Konzernaktien conglomerate shares (stocks, US);
• Konzernangebot conglomerate bid, group-wide offer;
• Konzernangestellter big-company executive;
• leitender Konzernangestellter group executive;
• Konzernanreiz impetus to combination;
• Konzernausgleich (Bilanz) intercompany elimination (squaring);
• Konzernausstoß group output;
• Konzernausweis group statement;
• Konzernbedarf group demand;
• Konzernbeteiligungen shares (stocks, US) in subsidiary companies;
• Konzernbetrieb affiliated company (organization), division of a conglomerate;
• Konzernbewegung combination movement;
• Konzernbeziehungen group relationship, intercompany (intercorporate) relations;
• Konzernbilanz consolidated (group) balance sheet, group financial statement (US), consolidated [financial] statement[s] (US);
• Konzernbilanzsumme group’s balance-sheet total;
• Konzernbildung consolidation, merger;
• ungesetzliche Konzernbildung (Kartellgesetz) unlawful combination;
• Konzern buchführung, Konzernbuchhaltung group accounts, entity accounting;
• Konzernbuchgewinn intercompany profit;
• Konzernbuchhalter group accountant;
• Konzernchef group chairman;
• Konzerndarlehn lending to a group, (Darlehn innerhalb des Konzerns) intercompany loan;
• Konzerneigenmittel group’s own funds;
• Konzerneinkauf syndicate buying;
• Konzerneinnahmen consolidated returns (income);
• Konzernentflechtung deconcentration (US), decartelization;
• Konzernentwicklung combination (trust, US) movement;
• Konzernerfolgsrechnung group profit-and-loss account;
• Konzernergebnis consolidated result;
• Konzernergebnis [weiter] verbessern to [further] improve the corporate results (income);
• Konzernerträge vor Steuern group revenue before taxation;
• Konzernetat overall-company budgets;
• Konzernfahrzeug group vehicle;
• Konzernfinanzchef group financial director, group treasurer;
• Konzernfirma affiliated (associated) company;
• Konzernforderungen intercompany claims (equities);
• Konzernfusion conglomerate merger;
• Konzerngeschäfte group activities, intercompany operations;
• Konzerngeschäftsbericht consolidated report;
• Konzerngesellschaft affiliated (associated, allied, related, constituent, consolidated, Br.) company, subsidiary [company], affiliated (consolidated) corporation (US), group member. -
5 Konzernabschluss
Konzernabschluss m RW consolidated accounts, consolidated financial statement, group accounts* * *m < Rechnung> consolidated accounts, consolidated financial statement, group accounts* * *Konzernabschluss
group accounts -
6 konsolidierter Abschluss
konsolidierter Abschluss m RW consolidated accounts, consolidated financial statements, group accounts, group financial statements* * *m < Rechnung> consolidated accounts, consolidated financial statements, group accountsBusiness german-english dictionary > konsolidierter Abschluss
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7 regnskap
* * *pl. accounts subst. [ årsregnskap] annual accounts, financial statements subst. US ofte: income statement, statement of earnings subst. [ utenriksregnskap] balance of payments, external account, external/foreign balance (føre regnskap) keep track (føre regnskap) keep accounts, keep score (gjøre opp et regnskap) settle an account [ resultat-] profit and loss account/statement [ kostnads-] cost accounts [ nasjonal-] national accounts [ prosess-] process method of cost accounting, process costing [ ordre-] job costing [ konsern-] consolidated/group accounts [ verdiskapnings-] value added statement (kreve noen til regnskap) call somebody to account US: (justert regnskap) price level (adjusted) accounting (justert regnskap) inflation el. current cost accounting -
8 Gruppenabschluss
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9 foreign currency translation
Finthe restatement of the foreign currency accounts of overseas subsidiaries and associated companies into the domestic currency of the country in which the group is incorporated, for the purpose of producing consolidated group accountsThe ultimate business dictionary > foreign currency translation
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10 annual report
Fina document prepared each year to give a true and fair view of a company’s state of affairs.Annual reports are issued to shareholders and filed at the Securities and Exchange Commission in accordance with the provisions of company legislation. Contents include a profit and loss account and balance sheet, a cash flow statement, directors’ report, auditor’s report, and, where a company has subsidiaries, the company’s group accounts.The financial statements are the main purpose of the annual report, and usually include notes to the accounts. These amplify numerous points contained in the figures and are critical for anyone wishing to study the accounts in detail. -
11 консолидированные отчёты
Economy: consolidated accounts, group accountsУниверсальный русско-английский словарь > консолидированные отчёты
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12 консолидированные счета
1) Economy: group accounts2) EBRD: consolidated accountsУниверсальный русско-английский словарь > консолидированные счета
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13 сальдированные счета
1) Economy: group accounts2) EBRD: consolidated accountsУниверсальный русско-английский словарь > сальдированные счета
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14 сводные отчёты
1) Economy: consolidated returns, group accounts2) EBRD: consolidated accounts, consolidated reports -
15 укрупнённые счета
Economy: consolidated accounts, group accounts -
16 konsernregnskap
subst. consolidated accounts, group accounts subst. concern accounting subst. US: consolidated financial statement -
17 konsernitilinpäätös
bookkeeping• consolidated accountsbookkeeping• consolidated financial statementsbookkeeping• group accounts -
18 charge on working capital
Accounting: CWC (in group accounts)Универсальный русско-английский словарь > charge on working capital
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19 плата за финансирование оборотного капитала
Accounting: charge on working capital (в учёте для групп компаний), charge on working capital in group accounts (в учёте для групп компаний)Универсальный русско-английский словарь > плата за финансирование оборотного капитала
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20 Konzern buchführung
Konzern buchführung, Konzernbuchhaltung
group accounts, entity accounting
См. также в других словарях:
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