-
1 amortizable assets
s.activos amortizables, activo amortizable. -
2 amortizable assets
Налоги: амортизируемое имущество -
3 non-amortizable assets
Общая лексика: неамортизируемое имуществоУниверсальный англо-русский словарь > non-amortizable assets
-
4 report on the liquidation of amortizable assets
Общая лексика: акт ликвидации амортизируемого имуществаУниверсальный англо-русский словарь > report on the liquidation of amortizable assets
-
5 amortizable
amor·tiz·able[əˈmɔ:taɪzəbl̩, AM ˌæmɔ:rˈtaɪ-]\amortizable assets abschreibbare Vermögenswerte\amortizable mortgage Tilgungshypothek f* * ** * *adj.amortisierbar adj. -
6 amortizable
( form) amortisierbar;\amortizable assets abschreibbare Vermögenswerte;\amortizable mortgage Tilgungshypothek f -
7 amortizable
прил.тж. amortisable амортизируемый, подлежащий амортизацииа) учет (об активе, по которому может начисляться или начисляется амортизация)Syn:See:б) фин., учет (об облигационных премиях или дисконтах, которые могут амортизироваться)See: -
8 activo amortizable
• amortizable assets• depreciable assets• diminishing assets• wasting• wasting assets• wasting desire -
9 activo amortizable
m.amortizable assets, depreciable assets, wasting assets, diminishing assets. -
10 diminishing assets
s.activo agotable, activo amortizable, bienes agotables. -
11 activos amortizables
• amortizable assets -
12 амортизируемое имущество
1) General subject: depreciable assets (AD)2) Taxes: amortizable assetsУниверсальный русско-английский словарь > амортизируемое имущество
-
13 акт ликвидации амортизируемого имущества
General subject: report on the liquidation of amortizable assetsУниверсальный русско-английский словарь > акт ликвидации амортизируемого имущества
-
14 неамортизируемое имущество
General subject: non-amortizable assetsУниверсальный русско-английский словарь > неамортизируемое имущество
-
15 activos amortizables
m.pl.amortizable assets. -
16 amortize
гл.тж. amortise1)а) учет амортизировать, начислять амортизацию, производить амортизационные отчисления ( постепенно списывать балансовую стоимость внеоборотных активов)to amortize intangible assets — амортизировать нематериальные активы, начислять амортизацию на нематериальные активы
The straight-line method is used to depreciate tangible fixed assets and to amortize intangible assets. — Линейный метод амортизации используется для начисления износа по материальным основным средствам и для амортизации нематериальных активов.
See:б) учет, фин. амортизировать ( постепенно списывать величину премии или дисконта по ценной бумаге)See:2) фин. погашать, амортизировать ( выплачивать долг периодическими платежами)Principal and interest are due monthly in an amount adequate to fully amortize the loan over its term. — Выплата основной суммы и процентов по ссуде должна осуществляться ежемесячно в размере, достаточном для полного погашения ссуды за период ее действия.
See:3) эк., юр., ист., 99№ (отчуждать земельную собственность по "праву мертвой руки") -
17 amortization
Fin1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.EXAMPLEFor tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.Initial cost/useful life = amortization per yearFor example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.$10,000/10 = $1,000 per yearThe amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.Intangibles that can be amortized can include:Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.Organization costs are usually amortized over 60 months;Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.2. the repayment of the principal and interest on a loan in equal amounts over a period of time -
18 amortization of premium
фин., учет амортизация [списание\] премииа) (учетная процедура, в ходе которой премия, уплаченная сверх номинала при покупке ценной бумаги, постепенно списывается в течение периода владения данной ценной бумагой)to record issuance of bonds, payment of interest, and amortization of premium — учитывать выпуск облигаций, выплату процентов и амортизацию премии
yield on average agency earning assets after amortization of premium — рентабельность среднего доходного актива агентства после амортизации премии
б) (величина списания в каком-л. периоде)During the quarter ended December 31, 2007 and relative to average Agency MBS earning assets, interest income earned was 5.77%, amortization of premium was (0.32)% and the average cost of funds was 4.89%, resulting in an interest rate spread of 0.56%.
Syn:See:Англо-русский экономический словарь > amortization of premium
-
19 deuda
f.debt.contraer una deuda to get into debtsaldar una deuda to pay off o settle a debtestá lleno de deudas he's heavily o deep in debtdeuda exterior o externa (economics) foreign debtdeuda interior o interna (economics) internal debtdeudas de juego gambling debts* * *1 debt2 RELIGIÓN trespass\contraer una deuda to get into debtestar en deuda con alguien (de dinero) to be in debt to somebody 2 (moralmente) to be indebted to somebodydeuda del Estado public debtdeuda exterior external debtdeuda pública national debt* * *noun f.* * *SF1) (=obligación) debtestar en deuda con algn — (=estar agradecido) to be indebted to sb
2) (Com) debtestar en deuda con algn — (=deber dinero) to be in debt to sb
deuda exterior, deuda externa — foreign debt
deuda pública — national debt, public borrowing
3) (Rel)* * *a) (Com, Fin) debtpagar or saldar una deuda — to pay (off) a debt
contraer una deuda — to run up o (frml) contract a debt
b) ( compromiso moral)deuda con alguien: estoy en deuda con usted — I am indebted to you
c) (Relig)* * *= debt, indebtedness.Ex. Acknowledgements: the author wishes to acknowledge her debt to the authors of the literature that has gone before, and also to the various persons and organisations that have kindly permitted the reproduction of their work.Ex. Citation analyses are justifiably criticized for their inability to reveal 'intellectual indebtedness'.----* cancelación de una deuda = debt write-off.* cobrador de deudas = debt collector.* con muchas deudas = heavily indebted.* deuda externa = external debt, foreign debt.* deuda nacional, la = national debt, the.* deuda pendiente = outstanding debt.* empresa de cobro de deudas = debt collection agency.* estar en deuda = be in debt.* estar en deuda con = be beholden to.* hacer frente a deudas = meet + debts.* liquidación de deudas = debt settlement.* liquidar una deuda = pay off + debt.* lo prometido es deuda = a promise is a promise.* negociación de deudas = debt settlement, debt negotiation.* pagar deudas = meet + debts.* pagar una deuda = repay + debt, satisfy + debt, pay off + debt, pay up.* pago de deuda = debt repayment.* pago de la deuda exterior = debt repayment.* perdonar una deuda = write-off + debt.* plagado de deudas = debt-riddled.* reducción de la deuda externa = debt relief.* saldar una deuda = pay off + debt.* sin deudas = debt free.* * *a) (Com, Fin) debtpagar or saldar una deuda — to pay (off) a debt
contraer una deuda — to run up o (frml) contract a debt
b) ( compromiso moral)deuda con alguien: estoy en deuda con usted — I am indebted to you
c) (Relig)* * *= debt, indebtedness.Ex: Acknowledgements: the author wishes to acknowledge her debt to the authors of the literature that has gone before, and also to the various persons and organisations that have kindly permitted the reproduction of their work.
Ex: Citation analyses are justifiably criticized for their inability to reveal 'intellectual indebtedness'.* cancelación de una deuda = debt write-off.* cobrador de deudas = debt collector.* con muchas deudas = heavily indebted.* deuda externa = external debt, foreign debt.* deuda nacional, la = national debt, the.* deuda pendiente = outstanding debt.* empresa de cobro de deudas = debt collection agency.* estar en deuda = be in debt.* estar en deuda con = be beholden to.* hacer frente a deudas = meet + debts.* liquidación de deudas = debt settlement.* liquidar una deuda = pay off + debt.* lo prometido es deuda = a promise is a promise.* negociación de deudas = debt settlement, debt negotiation.* pagar deudas = meet + debts.* pagar una deuda = repay + debt, satisfy + debt, pay off + debt, pay up.* pago de deuda = debt repayment.* pago de la deuda exterior = debt repayment.* perdonar una deuda = write-off + debt.* plagado de deudas = debt-riddled.* reducción de la deuda externa = debt relief.* saldar una deuda = pay off + debt.* sin deudas = debt free.* * *pagar or saldar una deuda to pay (off) a debtcontraer una deuda to run up o ( frml) contract a debtse cargaron or llenaron de deudas para poder comprar la casa they got themselves heavily into debt to buy the housetiene deudas de varios millones de pesos he has debts of several million pesos, he is several million pesos in debtlogré salir de deudas I cleared o paid off all my debts, I got out of debt2 (compromiso moral) deuda CON algn:estoy en deuda con usted I am indebted to youha pagado su deuda con la sociedad she has paid her debt to society3 ( Relig):perdónanos nuestras deudas forgive us our trespassesCompuestos:funded o consolidated debtwar debt(títulos emitidos) government stock; (suma adeudada) public sector borrowingforeign debtfloating debtnational debtcorporate o private debtnational debtfpl bad debts (pl)fpl doubtful debts (pl)sovereign debtsubordinated debt* * *
deuda sustantivo femeninoa) (Com, Fin) debt;
contraer una deuda to run up o (frml) contract a debt;
deuda pública public debt (AmE), national debt (BrE)b) ( compromiso moral):
deudo,-a m frml relative: se convocó a los deudos para la lectura del testamento, the relatives were called to hear the reading of the will
deuda sustantivo femenino debt: tiene conmigo una deuda de dos mil pesetas, she owes me two thousand pesetas
(moral) estamos en deuda con ellos, we are indebted to them
deuda pública, public debt
' deuda' also found in these entries:
Spanish:
amortizar
- amortización
- cancelar
- cobrar
- cobro
- condonar
- deber
- débito
- liquidar
- liquidación
- perdonar
- prometida
- prometido
- recargar
- reembolsar
- saldar
- saldo
- satisfacción
- satisfacer
- solventar
- trampa
- vencida
- vencido
- abultado
- consolidar
- impago
- nacional
- pagar
- zanjar
English:
amortize
- bad debt
- chip away
- clear
- contract
- debt
- discharge
- due
- indebted
- lien
- oblige
- outstanding
- overdue
- owing
- paid
- pay
- pay off
- recover
- redeem
- repay
- reschedule
- restructure
- satisfy
- settle
- settlement
- unpaid
- unsettled
- write off
- foreign
* * *deuda nf1. [financiera] debt;tiene deudas pendientes con un proveedor he owes money to a supplier;contraer una deuda to get into debt;contrajo deudas (por valor) de varios millones he ran up debts (to the tune) of several million;está lleno de deudas he's heavily o deep in debt;Econ deuda amortizable repayable debt; Econ deuda consolidada funded o long-term debt; Econ deuda a corto plazo short-term debt; Econ deuda exterior foreign debt; Econ deuda externa foreign debt; Cont deudas incobrables bad debt; Econ deuda interior internal debt; Econ deuda interna internal debt;deudas de juego gambling debts;Econ deuda a largo plazo long-term debt; Econ deuda pública Br national debt, US public debt;invertir en deuda pública to buy government bonds;Econ deuda tributaria tax payable o due2. [obligación moral] debt;mi deuda con esta gente es enorme I am enormously indebted to these people;estar en deuda con alguien to be indebted to sb* * *f debt;cargado de deudas deep in debt;libre de deudas free of debts;estar en deuda con alguien fig be in s.o.’s debt, be indebted to s.o.m, deuda f relative* * *deuda nf1) débito: debt2)en deuda con : indebted to* * *deuda n debt
См. также в других словарях:
Book value — In accounting, book value or carrying value is the value of an asset or according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made… … Wikipedia
goodwill — good·will / gu̇d ˌwil/ n 1: an intangible asset that is made up of the favor or prestige which a business has acquired beyond the mere value of what it sells due to the personality or experience of those conducting it, their reputation for skill… … Law dictionary
Faux frais of production — is a concept used by classical political economists and by Karl Marx in his critique of political economy. It refers to incidental operating expenses incurred in the productive investment of capital, which do not themselves add new value to… … Wikipedia
amortization — / amortazeyshsn/ In accounting, the allocation (and charge to expense) of the cost or other basis of an intangible asset over its estimated useful life. Intangible assets which have an indefinite life (e.g., goodwill) are not amortizable.… … Black's law dictionary
amortization — / amortazeyshsn/ In accounting, the allocation (and charge to expense) of the cost or other basis of an intangible asset over its estimated useful life. Intangible assets which have an indefinite life (e.g., goodwill) are not amortizable.… … Black's law dictionary
S&P Core Earnings — The Standard and Poor s revised version of the measurement of core earnings, which excludes any gains related to pension activities, net revenues from the sale of assets, impairment of goodwill charges, prior year charge and provision reversals,… … Investment dictionary
capitalize — verb ( ized; izing) Date: 1764 transitive verb 1. to write or print with an initial capital or in capitals 2. a. to convert into capital < capitalize the company s reserve fund > b … New Collegiate Dictionary
Treasury Regulation 1.183-2 — is a Treasury Regulation in the United States, outlining the taxes owed from income deriving from non business, non investment activity. Expenses relating to for profit activities, such as business and investment activities, are generally tax… … Wikipedia