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1 asset values
1) Деловая лексика: номинальная стоимость2) SAP.фин. значения основных средств -
2 asset values
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3 all asset values
SAP.фин. запас основных средств -
4 posting asset values
SAP.фин. проводка значений основных средств -
5 transaction affecting asset values
SAP.фин. движение запасовУниверсальный англо-русский словарь > transaction affecting asset values
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6 reliance on asset values
adoption des valeurs de l'actif (TT)English-French insurance dictionari > reliance on asset values
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7 to trigger a rerating of asset values
English-russian dctionary of diplomacy > to trigger a rerating of asset values
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8 asset
Fin, Gen Mgtany tangible or intangible item to which a value can be assigned. Assets can be physical, such as machinery and consumer durables, or financial, such as cash and accounts receivable.Assets are typically broken down into five different categories. Current assets include cash, cash equivalents, marketable securities, inventories, and prepaid expenses that are expected to be used within one year or a normal operating cycle. All cash items and inventories are reported at historical value. Securities are reported at market value. Non-current assets, or long-term investments, are resources that are expected to be held for more than one year. They are reported at the lower of cost and current market value, which means that their values will vary. Fixed assets include property, plants and facilities, and equipment used to conduct business. These items are reported at their original value, even though current values might well be much higher. Intangible assets include legal claims, patents, franchise rights, and accounts receivable. These values can be more difficult to determine. Accounts receivable, for example, reflect the amount a business expects to collect, such as, say, $9,000 of the $10,000 owed by customers. Deferred charges include prepaid costs and other expenditures that will produce future revenue or benefits. -
9 hidden values
фин. скрытые активы [ценности\]*, скрытая ценность* (активы компании, которые еще не отражаются на цене ее акций; обычно речь идет об активах, которые могут быть проданы существенно дороже их балансовой стоимости; напр., об объектах, которые отражены в балансе по стоимости их приобретения, а не по более высокой текущей рыночной цене, или о недооцененных нематериальных активах)See:
* * *
скрытые ценности: активы компании, которые еще не отражаются в цене ее акций; обычно речь идет об активах, которые могут быть проданы существенно дороже их балансовой стоимости. -
10 chargeable asset
actif m imposable sur les plus-values -
11 net asset value
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12 farmer's asset and equity values
Универсальный англо-русский словарь > farmer's asset and equity values
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13 farmers' asset and equity values
Сельское хозяйство: оценочная стоимость фермерских активов, пассивов и разницы между нимиУниверсальный англо-русский словарь > farmers' asset and equity values
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14 номинальная стоимость
1. face valueэмиссионная стоимость; стоимость при эмиссии — issued value
2. asset value3. asset valuesстоимость товаров, купленных по контракту — contract value
реализация стоимости; получение отдачи — value realization
4. nominal valueтоварная стоимость; стоимость товара — value of commodity
5. parРусско-английский большой базовый словарь > номинальная стоимость
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15 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 -
16 консерватизм
Бухгалтеры склонны выбирать ту базу для измерений, которая дает наиболее неблагоприятную интерпретацию событий. Этот обычай приводит к определенным предписаниям: 'Не ожидание прибыли, а предвидение всех ожидаемых убытков.' 'Списание любой номинальной стоимости активов, если она вызывает сомнения.' 'Отсутствие в общем случае записей (в учетном регистре или торговых книгах), повышающих номинальную стоимость активов.' 'Оценка запасов товара ниже уровня затрат или чистой реализуемой стоимости.' 'Занижение номинальной стоимости активов достойно одобрения.' Можно утверждать, что такие правила могут принести бухгалтерскому делу дурную славу как науке об измерениях. — As a general rule accountants tend to select that basis for measurement which gives the most unfavorable interpretation of events. This convention gives rise to particular precepts, such as: 'Do not anticipate gains but provide for all foreseeable losses'. 'Write off any assets value if it is doubtful.' 'Asset values should generally not be written up.' 'Value stock-in-trade at the lower of cost or net realizable value.' 'Under-statement of asset values is commendable.' It can be argued that such rules may tend to bring accounting into disrepute as a science of measurement.
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17 движение запасов
1) Economy: inventory behavior, inventory behaviour, stock turnover2) Production: inventory movements3) SAP.fin. APC transaction, asset value transaction, transaction affecting asset values -
18 запас основных средств
1) SAP. asset portfolio2) SAP.fin. all asset valuesУниверсальный русско-английский словарь > запас основных средств
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19 номинальная стоимость
1) General subject: face value (монеты, марки и т. п.), notional principal amount, notional value, par, nominal value, tag price2) Economy: denominational value, face-value3) Accounting: face value (также par value; nominal value), nominal value (также face value; par value; см.также principal - номинал), par value (также face value; nominal value; см.также principal)5) Insurance: nominal value6) Banking: NV (nominal value), nominal worth, par value, notional amount7) Business: asset value, asset values, nominal amount of value, nominal cost, principal value8) EBRD: face interest rate, technical value9) Sakhalin R: face value (ценной бумаги, напр., акции)10) Securities: face amount (англ. оборот взят из новостного сообщения агентства Bloomberg)Универсальный русско-английский словарь > номинальная стоимость
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20 действительная стоимость
Русско-английский большой базовый словарь > действительная стоимость
См. также в других словарях:
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