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1 assignment of accounts receivable
фин. переуступка дебиторской задолженности, передача прав на дебиторскую задолженность (выдача долгового обязательства (напр., векселя), обеспеченного счетами к получению; если не производится платежа по данному обязательству, кредитор имеет право на сбор задолженности по данным счетам)See:* * *Англо-русский экономический словарь > assignment of accounts receivable
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2 Assignment of Accounts Receivable
Общая лексика: передача дебиторской задолженности по счетам в залогУниверсальный англо-русский словарь > Assignment of Accounts Receivable
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3 assignment of accounts receivable
Общая лексика: передача дебиторской задолженности по счетам в залогУниверсальный англо-русский словарь > assignment of accounts receivable
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4 accounts receivable
сокр. AR, A/R дебиторская задолженность, счета к получению, счета дебиторова) учет, фин. (ожидаемые поступления: суммы, которые должны быть получены от клиентов за товары и услуги; напр., средства, причитающиеся рекламному агентству от клиента, средства, причитающиеся издателю по подписке в кредит и т. д.)Syn:See:accounts receivable discounted, accounts receivable ageing report, accounts receivable clerk, accounts receivable financing, accounts receivable insurance, accounts receivable ledger, assignment of accounts receivable, accounts receivable turnover, billing 6), bad debtб) учет (статья в балансе, по которой отражаются сумма обязательств других лиц перед данной организацией; чаще всего это обязательства клиентов компании)See:
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дебиторская задолженность: счета дебиторов, ожидаемые поступления; суммы, которые должны быть получены от клиентов за товары и услуги при расчетах по открытому счету; см. accounts payable.* * *дебиторская задолженность; средства в расчетах; деньги, которые Вам должен потребитель. сумма причитающихся предприятию, организации, учреждению, но еще не полученных денежных средств (долгов); является составной частью их оборотного капитала; по истечению сроков исковой давности списывается в убыток. . For accrual basis businesses, transactions not paid in cash create an account receivable, an unsecured promise to pay in the future. The accounting entry is a debit to accounts receivable and a credit to sales. On payment, the account receivable is credited and cash is debited. Словарь экономических терминов .* * *Финансы/Кредит/Валютасуммы, которые должны быть получены от клиентов за уже поставленные товары -
5 accounts receivable discounted
фин. учтенная дебиторская задолженность* ( переуступленная или проданная задолженность покупателей)See:Англо-русский экономический словарь > accounts receivable discounted
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6 agreements on the assignment of claims in respect of accounts receivable and accounts payable
Универсальный англо-русский словарь > agreements on the assignment of claims in respect of accounts receivable and accounts payable
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7 assignment
assignment [ə'saɪnmənt](a) (task) tâche f; (official) mission f; School & University devoir m; Journalism (of individual reporter) reportage m assigné;∎ a dangerous assignment une tâche dangereuse;∎ Journalism to be on assignment être en reportage►► assignment of accounts receivable transfert m de créances;Law assignment of contract = cession des droits et obligations découlant d'un contrat;Computing assignment table table f d'affectation -
8 assignment
nprijenos• absolute assignment potpuni prijenos• assignment for benefit of creditor prijenos prava na vjerovnika• assignment of accounts receivable prijenos prava na potraћivanja od kupaca• assignment of leases prijenos najma/zakupa• assignment of mortgage prijenos hipoteke• assignment of rents prijenos renti• collateral assignment zaloћni/kolateralni prijenos police• deed of assignment prijenos vlasniљtvaEnglesko-Hrvatski Glosar bankarstva, osiguranja i ostalih financijskih usluga > assignment
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9 assignment
(of task) attribution f; (of funds) affectation f; (of goods, debts, property) cession f, transfert m; (of shares) attribution;∎ ACCOUNTANCY assignment of accounts receivable, assignment of debts transfert de créances;∎ assignment of contract = cession des droits et obligations découlant d'un contrat -
10 transferencia de cuentas por cobrar
• assignment of accounts receivableDiccionario Técnico Español-Inglés > transferencia de cuentas por cobrar
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11 передача неоплаченных счетов
Русско-английский словарь по экономии > передача неоплаченных счетов
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12 передача права на дебиторскую задолженность
assignment of accounts receivable4000 полезных слов и выражений > передача права на дебиторскую задолженность
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13 Debitoren
Debitoren mpl RW accounts receivable, A/R* * ** * *Debitoren
(Bilanz) debtors, debts (Br.), accounts receivable (US), receivables (US);
• ausstehende Debitoren outstanding receivables (US) (debts, Br.);
• diverse Debitoren sundry debtors;
• langfristige Debitoren long-term receivables (US) (debts, Br.);
• sichere Debitoren good debts;
• nach Fälligkeit sortierte Debitoren aged receivables (US);
• überfällige Debitoren past-due (aging) accounts receivable (US);
• verschiedene Debitoren sundry debtors (Br.);
• Debitoren aus Buchforderungen accounts receivable (US);
• Debitoren aus Schuldverschreibungen bond subscription receivables (US);
• Debitoren aus Wechselforderungen draft receivables (US);
• Debitorenabtretung assignment of accounts receivable (US);
• Debitorenaufstellung accounts receivable statement, (nach Fälligkeit) aging accounts receivable (US);
• Debitorenauszug accounts receivable statement (US);
• zedierter Debitorenbestand account receivables discounted (US);
• Debitorenbuch accounts receivable (US) (customer’s sales) ledger;
• Debitorenbuchhalter accounts receivable clerk (US);
• Debitorenbuchhaltung accounts receivable department (US);
• Debitorenbuchhaltung mit einem Alarmsystem ausstatten to flag the receivable records (US);
• Debitorenfälligkeitstabelle aging schedule;
• Debitorengeschäft loan (lending) business;
• Debitorenkonto debit (trading) account, accounts receivable ledger (US);
• überfälliges Debitorenkonto delinquent account receivable (US);
• Debitorenkredit accounts receivable loan (US);
• Debitorenlaufzeit average days in receivables (US);
• Debitorensaldo balance payable, debit balance;
• Debitorensätze lending (borrowing) rates;
• Debitorenumschlag receivables turnover (US);
• Debitorenumschlagsdauer average days in receivables (US);
• [offener] Debitorenverkauf selling accounts receivable outright (US), factoring;
• Debitorenversicherung accounts receivable insurance (US);
• Debitorenverzeichnis schedule of accounts receivable (US). -
14 account
nračun, konto; obračun• account balance saldo računa• account books poslovne/trgovačke knjige• account day obračunski dan• account settlement namira računa• accounts payable obveze prema dobavljačima, računi obveza• accounts payable financing financiranje pomoću obveza dobavljačima• accounts receivable potraћivanja od kupaca, računi potraћivanja• accounts receivable financing financiranje pomoću potraћivanja od kupaca• accrual account financing financiranje preko računa vremenskih razgraničenja• advance in current account predujam po tekućem računu• aging of accounts payable zastarijevanje obveza prema dobavljačima, zastarijevanje računa obveza• aging of accounts receivable zastarijevanje potraћivanja od kupaca, zastarijevanje računa potraћivanja• agricultural unit of account ( AUA) poljoprivredna obračunska jedinica• assets and liabilities account račun aktive i pasive• assignment of accounts receivable prijenos prava na potraћivanja od kupaca• attached account blokirani račun, račun pod sudskom kontrolom• bank account bankovni račun• blocked account blokirani račun• book account knjigovodstveni račun• capital account račun kapitalnih transakcija• cash book accounts račun blagajne• cash memorandum accounts pomoćni/prijelazni gotovinski račun• charge account kreditni račun• checkable account čekovni račun• checking account čekovni račun• cheque account čekovni račun• consolidated account konsolidirani račun• credit account kreditni račun• current account tekući račun• current account advance predujam po tekućem računu• current account balance saldo tekućega računa• current account balance on a cash basis saldo tekućega računa na gotovinskoj osnovi• current account balance on a transaction basis saldo tekućega računa na transakcijskoj osnovi• current account credit kredit po tekućem računu• dealing for the account trgovanje za račun• deposit account depozitni račun• drawing on the general account povlačenje s općega računa (MMF-a)• drawing on the General Resources Account povlačenje s računa općih sredstava (MMF-a)• dummy account pomoćni/fiktivni račun• escrow account zaloћni/uvjetni račun( ESA 1995) Europski sustav integriranih ekonomskih računa 1995 (ESA 1995)• European unit of account europska obračunska jedinica• exchequer account riznični račun• financial account financijski račun• flow of funds account račun novčanih tokova• frozen account blokirani račun• general account opći račun• General Resources Account račun općih sredstava (MMF-a)• giro account ћiroračun• goods and services account račun robe i usluga (u bilanci plaćanja)• individual retirement account ( IRA) pojedinačni mirovinski računBilj.: Mirovinska shema utvrđena Zakonom o osiguranju zaposleničkoga prihoda u mirovini za osobe do 70,5 god. koji im omogućuje izdvajanje do 2000 USD godiљnje uz porezne olakљice u mirovinske svrhe• invisible account račun nevidljivih stavki (npr. usluga)• joint account zajednički račun• margin account račun marћe, račun s popustom (za trgovanje dionicama)• money market deposit account ( MMDA) depozitni račun trћiљta novca• money of account obračunska novčana jedinica• national account nacionalni račun• non-technical account netehnički računBilj.: Dio računa dobiti i gubitka osiguravajućih druљtava• note on the account biljeљka o računu, biljeљka uz financijsko izvjeљće• numbered account љifrirani račun• omnibus account omnibus račun• omnibus customer account omnibus račun klijenta• open account otvoreni račun• operating account poslovni račun• operational safe custody accounts operativni sigurni skrbnički računiBilj.: Računi u srediљnjoj banci na kojima se vode vrijednosni papiri• overdraft checking account čekovni račun s prekoračenjem (“dopuљtenim minusom”)• overdraft on current account prekoračenje, dopuљteni minus na tekućem računu• passbook savings account љtednja putem љtedne knjiћice• payment received on account primljeni predujam• proprietary account vlasnički račun• revaluation account račun revalorizacije• safe custody account skrbnički račun• segregated account odvojeni račun• separate account odvojeni račun• share draft account račun kreditnih unija s mogućnoљću izdavanja čekova• share premium account račun premije na dionice• subsidy account račun za subvencije• T-account T-račun, T-konto• technical account tehnički računBilj.: Jedan od dvaju dijelova računa dobiti i gubitka• transaction account transakcijski račun• currencies obračunska jedinica koja se temelji na koљarici valuta Europske zajedniceEnglesko-Hrvatski Glosar bankarstva, osiguranja i ostalih financijskih usluga > account
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15 Abtretung von Forderungen
1. assignment of accounts receivable2. assignment of claims -
16 передача дебиторской задолженности по счетам в залог
General subject: Assignment of Accounts ReceivableУниверсальный русско-английский словарь > передача дебиторской задолженности по счетам в залог
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17 передача неоплаченных счётов
Banking: assignment of accounts receivableУниверсальный русско-английский словарь > передача неоплаченных счётов
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18 передача права на дебиторскую задолженность
Accounting: assignment of accounts receivable (выдача долгового обязательства, напр. векселя, обеспеченного данной дебиторской задолженностью)Универсальный русско-английский словарь > передача права на дебиторскую задолженность
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19 Diskontierung
Diskontierung f FIN, RW discounting* * *f <Finanz, Rechnung> discounting* * *Diskontierung
discounting;
• Diskontierung von Buchforderungen assignment of accounts receivable (US);
• Diskontierung einer Dokumententratte negotiation of a commercial paper;
• Diskontierung von Nachrichten (Börse) discounting news;
• Diskontierung in Anspruch nehmen to take discount;
• Diskontierung eines Wechsels vornehmen to undertake to discount a bill. -
20 Debitorenabtretung
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