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61 KFR
KFR f (Abk. für Kapitalflussrechnung) 1. FIN cash flow statement (Synonym: Finanzflussrechnung, Cashflow-Rechnung, Fondsstromrechnung); 2. RW application of funds statement, flow-of-funds statement, funds statement, flow statement (Synonym: Bewegungsbilanz); cash flow statement, statement of cash flows (§ 297 I HGB, IAS 7 Cash Flow Statements, IFRS 1) -
62 Kapitalstärke
Kapitalstärke
financial strength, sound financial position;
• Kapitalsteuer capital levy, tax on capital;
• vom Finanzamt zurückzuerstattender Kapitalsteueranteil net rate of tax (Br.);
• Kapitalsteuerung investment control;
• Kapitalstock capital fund;
• Kapitalstrom capital flow;
• Kapitalströme umleiten (umlenken) to redirect capital;
• Kapitalstruktur capital (financial) structure, capital position (construction);
• Kapitalstrukturschema set-up;
• Kapitalstrukturverhältnis capital structure ratio;
• Kapitalsuche search for capital;
• auf Kapitalsuche sein to scratch around for funds;
• Kapitalsumme capital [sum], principal, (Versicherung) insurance principal;
• Kapitaltilgung redemption of principal, capital redemption;
• Kapitaltransaktion capital transaction;
• Kapitaltransfer[ierung] transfer of capital [stock], capital transfer;
• Kapitalübernahmeplan für Arbeitnehmer employee stock ownership plan (US);
• Kapitalüberschuss redundant capital, capital surplus (US);
• Kapitalüberschussposten capital surplus item (US);
• Kapitalübertragung, Kapitalüberweisung transfer of capital [stock], remittance of capital, capital transfer;
• Kapitalumdisposition reinvestments, capital movement;
• Kapitalumdispositionen vornehmen to reinvest;
• Kapitalumgruppierung regrouping of capital;
• Kapitalumlauf circulation of capital;
• Kapitalumlenkung redirection of capital;
• Kapitalumschichtung regrouping of capital;
• Kapitalumschlag capital sales (turnover);
• Kapitalumschlagshäufigkeit sales volume rate, total assets turnover;
• Kapitalumschlagsplatz financial centre (Br.) (center, US);
• Kapitalumschlagsverhältnis capital turnover rate;
• Kapitalumstellung (AG) reorganization;
• Kapitalumstrukturierung capital reconstruction;
• Kapitalveränderung capital change;
• Kapitalverbindlichkeit capital liability (commitment);
• Kapitalverbindungen capital connections;
• Kapitalverbrauch capital consumption;
• Kapitalverflechtung[en] capital (financial) interrelation, capital link (connections), interlacing of capital;
• internationale Kapitalverflechtung interpenetration of capital markets;
• Kapitalverflüssigung liberation of capital;
• Kapitalverhältnis capital ratio;
• Kapitalverkehr movement of capital, capital movement (transactions);
• freier Kapitalverkehr free movement of capital;
• Kapitalverkehr beschränken to restrict the free movement of capital;
• Kapitalverkehrssteuer [etwa] transfer tax (US), transfer stamp tax (Br.);
• Kapitalverknappung tightness of money, lack of capital;
• Kapitalverlagerung capital flow, shifting of capital;
• Kapitalverlust capital loss, leakage;
• Kapitalverlustkonto capital loss account;
• Kapitalverlustreserve investment reserve fund;
• Kapitalvermehrung increase of share capital (Br.) (capital stock, US);
• Kapitalverminderung writing off, cut (impairment) of capital, capital reduction (US);
• Kapitalvermögen property of a capital nature, funded property, capital assets (sum), wealth fund, (Einkommensteuerformular) shares and securities, (Kapitalanlagegesellschaft) investment estate;
• Kapitalverpfändungen charges on capital;
• wechselseitige Kapitalverpflechtung cross ownership;
• Kapitalverpflichtungen capital liabilities (commitments), deficiency to owners;
• Kapitalverschlechterung capital impairment;
• Kapitalverschleiß capital depreciation;
• Kapitalverschuldung capital liability;
• Kapitalversicherung endowment insurance (assurance, Br.);
• Kapitalversicherung auf den Erlebensfall pure endowment insurance (assurance, Br.);
• Kapitalversicherung mit bestimmter Verfallzeit insurance for a fixed term;
• Kapitalversicherungsgesellschaft stock insurance corporation (US);
• Kapitalversorgung provision (supply) of capital, capital supply;
• Kapitalverteilung distribution of capital, (Anlagen zu Kapital) current ratio;
• Kapitalverwaltung fund administration, cash management;
• Kapitalverwaltungsgesellschaft investment trust;
• Kapitalverwässerung watering of stock, stock watering;
• Kapitalverwendung capital appropriation, employment of capital, application (employment) of funds;
• anderweitige Kapitalverwendung displacement of funds;
• Kapitalverwendungsnachweis statement of application of funds, capital reconciliation statement (Br.);
• Kapitalverwertung capital investment;
• Kapitalverzehr depreciation of capital, capital depreciation (consumption). -
63 средства
1. facility2. budget3. flow4. fundсредства, помещенные в банк — advisory funds
5. assetsликвидные средства; краткосрочные активы — short-term assets
авансированные средства, выплаты авансом — prepaid assets
6. aidsсредства тестирования; испытательные средства — testing aids
7. arrangement8. facilities9. meansСинонимический ряд:1. лекарства (сущ.) лекарства; лекарственное средство; медикаменты; снадобья2. оружия (сущ.) орудия; оружия -
64 trésorerie
trésorerie [tʀezɔʀʀi]feminine nouna. ( = bureaux) [d'association] accounts department• Trésorerie (générale or principale) [de Trésor public] ≈ public revenue officeb. ( = gestion) accountsc. ( = argent disponible) finances• difficultés or problèmes de trésorerie cash flow problems* * *tʀezɔʀʀi1) ( ressources disponibles) funds (pl); ( somme en liquide) cash [U]2) ( comptabilité) accounts (pl)la trésorerie — ( comptabilité) government finance
* * *tʀezɔʀʀi nf1) (= fonds) funds pl2) (= gestion) accounts pl3) (= bureaux) accounts department4) (= poste) treasurership* * *trésorerie nf1 ( ressources disponibles) funds (pl); ( somme en liquide) cash ¢; avoir des problèmes de trésorerie to have cash flow problems; mouvements de trésorerie cash flows; état/prévisions de trésorerie cash flow statement/forecast (sg); de trésorerie [budget, gestion, solde, opérations] cash; il dispose de 1 000 euros en trésorerie or d'une trésorerie de 1 000 euros he has 1,000 euros cash at his disposal; ⇒ moyen;2 ( comptabilité) accounts (pl); leur trésorerie est bien/mal tenue their accounts are well/badly kept;3 Admin, Fin la trésorerie ( comptabilité) government finance; ( bureaux) department in charge of public finance; ( en Grande-Bretagne) the Treasury.[trezɔrri] nom féminin1. [argent - généralement] treasury, finances ; [ - d'une entreprise] liquid assets ; [ - d'une personne] budget2. [gestion] accounts3. [bureaux - gouvernementaux] public revenue office ; [ - privés] accounts department4. [fonction - généralement] treasurership ; [ - d'un trésorier-payeur] paymastership -
65 Finanzflussrechnung
Finanzflussrechnung f FIN cash flow statement, statement of cash flows (Synonym: Kapitalflussrechnung, KFR, Cashflow-Rechnung, Fondsstromrechnung; cf KFR; IAS 7 Cash Flow Statements, IFRS)* * *Finanzflussrechnung
flow of funds statement (US), statement of changes in financial position (US) -
66 Bilanz
Bilanz f RW balance sheet, B/S, asset and liability statement (Bilanz i. e. S.: Ausweis der Aktiva und Passiva); annual financial statements, annual accounts, statement of financial position (Bilanz i. w. S. als Jahresabschluss einschließlich GuV, Anhang, Lagebereicht, Kapitalflussrechnung, usw.; may include in the wider sense income statement, notes, cash flow statement etc.) • außerhalb der Bilanz FIN off-balance-sheet • die Bilanz kippen GEN tilt the balance • die Bilanz verschleiern RW (BE, infrml) fiddle the balance, (infrml) cook the books (ein Bilanzdelikt = accounting fraud und Verstoß gegen das Gebot der Bilanzklarheit = principle of unambiguous presentation of balance sheet items; anders: Bilanzkosmetik oder Window-Dressing; illegal action; cp. window-dressing = year end legal action) • die Bilanz ziehen 1. GEN strike a balance; 2. RW balance the books • in der Bilanz ansetzen RW show in the balance sheet, report in the balance sheet (Synonym: in der Bilanz ausweisen, bilanzieren) • in der Bilanz getrennt ausweisen RW show separately in the balance sheet* * *f < Rechnung> annual accounts, asset and liability statement, balance sheet (B/S), statement of financial position ■ außerhalb der Bilanz < Finanz> off-balance-sheet ■ die Bilanz kippen < Geschäft> tilt the balance ■ die Bilanz ziehen 1. < Geschäft> strike a balance; 2. < Rechnung> balance the books* * *Bilanz
balance [of accounts], (Bilanzformular) balance sheet, statement [of assets and liabilities] (US), overall statement (US), statement of conditions (US);
• abgekürzte Bilanz condensed balance sheet, trial balance;
• aktive Bilanz credit balance, (Handelsbilanz) favo(u)rable (credit) balance;
• aufgestellte Bilanz balance sheet;
• ausführliche Bilanz detailed balance sheet;
• außenwirtschaftliche Bilanz visible (foreign-trade) balance;
• berichtigte Bilanz post-closing balance sheet, [post-]closing trial balance;
• fiktive Bilanz proforma balance sheet (statement, US);
• finanzwirtschaftliche Bilanz statement of application of funds (US), source and disposition statement;
• frisierte Bilanz faked (cooked, doctored, window-dressed) balance sheet;
• gefälschte Bilanz false (faked, fraudulent, cooked, doctored) balance sheet;
• vertikal gegliederte Bilanz vertical-form balance sheet;
• genormte Bilanz common-size statement;
• geprüfte Bilanz certified balance, audited balance sheet;
• jährliche Bilanz annual balance sheet;
• konsolidierte Bilanz consolidated balance sheet;
• neueste Bilanz up-to-date balance sheet;
• passive Bilanz adverse balance;
• reine Bilanz final balance;
• rohe Bilanz trial (rough) balance;
• ungeprüfte Bilanz unaudited balance sheet;
• vergleichende Bilanz comparative balance sheet;
• verschleierte Bilanz veiled (window-dressed, tampered, faked, cooked, doctored) balance sheet;
• mit Prüfungsvermerk versehene Bilanz certified financial statement (US);
• versicherungstechnische Bilanz actuarial valuation;
• vorläufige Bilanz tentative balance sheet;
• zusammengefasste Bilanz consolidated (summarized, condensed) balance sheet;
• Bilanz einer Aktiengesellschaft corporate balance sheet (statement, US); Bilanz
• ohne Aufwand und Ertrag post-closing trial balance;
• Bilanz eines Einzelkaufmanns sole trader’s balance sheet;
• Bilanz per 30. Juni balance sheet as of 30th of June;
• Bilanz einer OHG partnership balance sheet;
• Bilanz einer Vermögensverwaltung fund balance sheet;
• Bilanz der gesamten Volkswirtschaft net results of overall economic activity;
• Bilanz abschließen to bring down a balance;
• Bilanz analysieren to analyse (interpret, break down, US) a balance sheet;
• in der Bilanz aufführen to show in the balance;
• in der Bilanz unter langfristigen Schulden aufführen to place on the balance sheet among the long-term liabilities;
• in die Bilanz aufnehmen to include in the balance sheet;
• Bilanz aufstellen (erstellen) to strike (get out, prepare, draw up) a balance sheet, to make up a balance [sheet];
• Bilanz fälschen (frisieren, verschleiern) to cook (doctor, fake) a balance sheet;
• Bilanz genehmigen to approve [of] a balance sheet (US coll.);
• in der Bilanz positiv gestalten to show up in black on the balance sheet (US coll.);
• Bilanz lesen to read the balance sheet;
• Bilanz machen to balance;
• Bilanz überprüfen to audit a balance sheet;
• Bilanz veröffentlichen to make the balance sheet public;
• eine Bilanz in Euro veröffentlichen to publish a balance sheet in euro;
• Bilanz vorlegen to submit a balance sheet;
• Bilanz nach den Grundsätzen ordnungsgemäßer Buchführung und Bilanzierung vorlegen to represent a financial statement fairly in accordance with generally accepted accounting principles;
• Bilanz zergliedern to analyse (analyze, US, break down, US) a balance sheet;
• Bilanz ziehen to balance the books, to strike a balance sheet;
• Bilanz seines Lebens ziehen to take stock of one’s life. -
67 likviditetsanalyse
subst. (regnskap) cash flow analysis, cash flow statement, liquidity analysis, source and application of funds, source and distribution of funds -
68 отчёт о денежных потоках
1) Economy: cash flow statement2) Finances: funds statementУниверсальный русско-английский словарь > отчёт о денежных потоках
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69 financial statements
Finsummaries of accounts to provide information for interested parties. The most common financial statements are: trading and profit and loss account; profit and loss appropriation account; balance sheet; cash flow statement; report of the auditors; statement of total recognized gains and losses; and reconciliation of movements in shareholders’ funds. -
70 Bewegungsbilanz
Bewegungsbilanz f FIN, RW source and application of funds statement, sources-and-uses statement, funds statement, flow-of-funds analysis, flow-of-funds statement* * *f <Finanz, Rechnung> source and application of funds statement, sources-and-uses statement, funds statement, flow-of-funds analysis, flow-of-funds statement* * *Bewegungsbilanz
statement of application of funds (resources and their application) -
71 analysis
n1) (pl analyses)2) анализ, изучение, исследование3) статистическая таблица (цифровой материал)
- accuracy analysis
- activity analysis
- aggregate analysis
- approximate analysis
- balance-sheet analysis
- batch analysis
- benefit-risk analysis
- break-even analysis
- budget analysis
- business analysis
- business cycle analysis
- careful analysis
- cash flow analysis
- check analysis
- commodity analysis
- comparative analysis
- competitiveness analysis
- complete analysis
- complex analysis
- comprehensive analysis
- computer-aided analysis
- consumer analysis
- continuous analysis
- contrastive analysis
- cost analysis
- correlation analysis
- cost-benefit analysis
- cost-effectiveness analysis
- cost-performance analysis
- cost-sensitivity analysis
- country collectibility analysis
- critical path analysis
- cross-impact analysis
- cyclical analysis
- data analysis
- decision analysis
- decision-flow analysis
- demand analysis
- demand-consumption analysis
- demand-supply analysis
- design analysis
- detailed analysis
- diagnostic analysis
- discriminant analysis
- discriminatory analysis
- downward analysis
- ecological analysis
- economic analysis
- economical analysis
- empirical analysis
- end-point analysis
- engineering analysis
- engineering-economic analysis
- environmental analysis
- equipment quality analysis
- error analysis
- ex ante analysis
- expenses analysis
- ex post analysis
- express analysis
- factor analysis
- failure analysis
- feasibility analysis
- field analysis
- field complaint analysis
- field return analysis
- financial analysis
- financial ratio analysis
- financial statement analysis
- fiscal analysis
- flow-of-funds analysis
- formal analysis
- functional-cost analysis
- fundamental analysis
- funds analysis
- game-theoretic analysis
- gap analysis
- global analysis
- graphical analysis
- gross profit analysis
- horizontal analysis
- income analysis
- income-expenditure analysis
- in-depth analysis
- indicator analysis
- input-output analysis
- interaction analysis
- interindustry analysis
- inventory analysis
- investment analysis
- job analysis
- laboratory analysis
- least-square
- liquidity preference analysis
- long-run analysis
- loss analysis
- lot analysis
- macroeconomic analysis
- maintainability analysis
- maintenance analysis
- marginal analysis
- market analysis
- marketing cost analysis
- marketing plan analysis
- market opportunity analysis
- market situation analysis
- market structure analysis
- market trend analysis
- mechanical analysis
- media analysis
- money-flow analysis
- motion analysis
- motivation research analysis
- needs analysis
- network analysis
- normative analysis
- numerical analysis
- observational analysis
- on-line analysis
- operating analysis
- operating cost analysis
- operation analysis
- opportunity analysis
- order analysis
- organizational structure analysis
- overhead analysis
- partial analysis
- performance analysis
- performance degradation analysis
- periodic analysis
- pilot analysis
- population analysis
- portfolio analysis
- preinvestment analysis
- preliminary analysis
- price analysis
- primary analysis
- priority analysis
- process analysis
- product analysis
- product quality analysis
- profit analysis
- profitability analysis
- qualitative analysis
- quality analysis
- quality cost analysis
- quantitative analysis
- queueing analysis
- quick analysis
- ranging analysis
- rapid analysis
- ratio analysis
- real-time analysis
- relevance analysis
- reliability analysis
- reliability variation analysis
- risk analysis
- safety analysis
- sales analysis
- sales mix analysis
- sample analysis
- sampling analysis
- savings-investment analysis
- scrap-cost analysis
- sensitivity analysis
- sequential analysis
- short-cut analysis
- short-run analysis
- short-term analysis
- simulation analysis
- solvency analysis
- statement analysis
- statistical analysis
- stock analysis
- structural analysis
- subjective analysis
- supply analysis
- system's analysis
- tabular analysis
- team analysis
- thorough analysis
- time analysis
- time-series analysis
- total time analysis
- trade-off analysis
- trend analysis
- transaction cost analysis
- upward trend analysis
- value analysis
- value engineering analysis
- variance analysis
- vector analysis
- weather analysis
- worst-case analysis
- workload analysis
- X-ray analysis
- analysis by economic sector
- analysis of accounts
- analysis of assets and liabilities by maturities
- analysis of business activity
- analysis of corporate cash flows
- analysis of economic activity
- analysis of the economic performance of an enterprise
- analysis of feasibility
- analysis of foreign currency position
- analysis of the future development
- analysis of indices dynamics
- analysis of the market situation
- analysis of prediction
- analysis of profitability
- analysis of results
- carry out analysis
- make analysisEnglish-russian dctionary of contemporary Economics > analysis
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72 Vermögensanmeldung
Vermögensanmeldung
declaration of property;
• Vermögensansammlung capital accumulation;
• Vermögensanspruch possessory title;
• Vermögensanteil share in (slice of, proportion of) property, proprietary (ownership) interest;
• frei verfügbarer Vermögensanteil (Erblasser) disposable portion;
• j. von einem Vermögensanteil ausschließen to cut s. o. out of one’s property;
• Vermögensaufbau asset structure;
• Vermögensaufgabe relinquishment of one’s property;
• Vermögensaufnahme valuation of property, (Steuer) assessment of property;
• Vermögensaufsicht property control (custodian);
• Vermögensaufstellung statement (inventory, listing, US) of one’s property, property statement (status), statement of assets and liabilities, (Gemeinschuldner) statutory statement of affairs (Br.);
• frisierte Vermögensaufstellung write-up (US);
• Vermögensaufstellung einreichen to file a schedule of assets and liabilities;
• Vermögensaufzehrung negative savings;
• Vermögensauseinandersetzung partition (division) of an estate;
• Vermögensauskunft status enquiry;
• Vermögensausweis statement of assets and liabilities, financial condition (position);
• Vermögensbefugnis (Geschäftsführer) power of appointment;
• Vermögensbegründer creator of wealth;
• Vermögensbelastung charge on property (Br.), encumbrance;
• Vermögensberater property finance consultant, investment (estate) adviser, security (stock, US) analyst;
• Vermögensberatung security advice, investment counselling;
• Vermögensberatungsgesellschaft investment house (counselling firm);
• Vermögensberatungsvertrag investment advisory agreement (contract);
• Vermögensberechnung valuation of property, (Steuer) assessment of property;
• Vermögensbeschlagnahme distraint (attachment) of property, confiscation of (seizure of the) assets, (Arrestverfahren) seizure of property;
• Vermögensbesitz ownership of wealth;
• Vermögensbesitzer property owner;
• Vermögensbestand (Konkursfall) available assets;
• Vermögensbestandteil individual asset, property item;
• Vermögensbesteuerung taxation of property, (verschärft) conscription of wealth;
• nicht ausgeschüttete Vermögensbeträge (Treuhänder) undistributed funds;
• Vermögensbewegung capital movement;
• Vermögensbewertung valuation of property, property valuation, (Steuer) property appraisal, assessment of property;
• Vermögensbilanz statement of one’s property (assets and liabilities), property balance, net asset position (US), statement of [charges in] financial position, (Gemeinschuldner) statutory statement of affairs (Br.);
• Vermögensbildung accumulation of capital (assets), wealth creation (formation);
• betriebliche Vermögensbildung staff capital formation;
• Vermögensbindung immobilization of funds;
• Vermögensdefizit deficiency of assets;
• Vermögensdisposition disposing (disposal) of property;
• periodenübergreifender Vermögenseffekt distributed lag;
• Vermögenseinbuße loss of property;
• Vermögenseinnahmen, Vermögenseinkünfte proprietor’s (investment, unearned) income, income of property;
• Vermögenseinziehung forfeiture of one’s (confiscation of) property;
• Vermögenserfassung registration of property;
• Vermögenserklärung declaration of property, property statement;
• Vermögenserschleichung mittels vorsätzlicher Täuschung obtaining property by false representation;
• Vermögenserträgnisse rents, issues and profits, investment income, wealth flow;
• Vermögenserwerb acquisition of property;
• zukünftiger Vermögenserwerb future-acquired property;
• besonders bezeichneter Vermögensfonds particular fund;
• Vermögensfonds Treuhändern anvertrauen to commit a fund to the care of trustees;
• Vermögensfreigabe release of property;
• Vermögensfreigabe anordnen to release an attachment;
• Vermögensfreigabe nicht gestatten (gewähren) to withhold release of property;
• Vermögensgattung type of property;
• Vermögensgegenstand asset, item of property;
• rückerstatteter Vermögensgegenstand restituted property;
• Vermögensgegenstand veräußern to dispose of an asset. -
73 Kapitalstromrechnung
Kapitalstromrechnung f RW, FIN, WIWI flow-of-funds statement* * *f <Rechnung, Finanz, Vw> flow-of-funds statement -
74 Barmittel
Barmittel npl FIN cash, liquid funds* * ** * *Barmittel
cash [funds], cash resources, (Investmentfonds) cash reserves;
• mangels Barmitteln for lack of funds;
• brachliegende Barmittel idle cash;
• eigene Barmittel internal cash;
• flüssige Barmittel available cash;
• Barmittel zum günstigen Augenblick aufnehmen to spot the optimum moment for raising cash;
• Barmittel beim Börsentiefstpunkt einsetzen to commit cash near the bottom end;
• kurzfristige Barmittelanlage short-term harbo(u)r for one’s cash;
• Barmittelbedarf cash demand;
• Barmittelergebnisabrechnung cash operating statement;
• Barmittelzufluss influx (flow) of cash, cash-fund flow. -
75 analysis
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76 Finanzergebnis
Finanzergebnis
financial result;
• sehr gute Finanzergebnisse zeitigen to do very nicely financially;
• Finanzerträge financial income;
• Finanzexperte financial analyst (expert);
• Finanzfachmann financial specialist (analyst, executive), financier;
• führender Finanzfachmann top financial expert;
• Finanzfachmann sein to be versed in questions of finance;
• Finanzfachsprache financial terminology;
• Finanzfaktor financial factor;
• Finanzflussrechnung flow of funds statement (US), statement of changes in financial position (US);
• Finanzfrage financial question;
• Finanzgebaren finance, financial policy (dealings, management, measures, performance);
• betriebliche Finanzgebarung business finance;
• gesunde Finanzgebarung sound finance, financial health;
• unkorrekte Finanzgebarung financial wrongdoing;
• Finanzgebiet field of finance, financial field;
• Finanzgenie financial wizard;
• Finanzgenie sein to have a genius for finance;
• Finanzgericht tax (fiscal) court, Court of Exchequer (Br.);
• Finanzgerichtsbarkeit fiscal jurisdiction;
• Finanzgeschäfte financial affairs (transactions);
• erfolgreiche Finanzgeschäfte auf allen Gebieten abwickeln to function in all financial fields;
• Finanzgesetzesvorlage Finance Bill (Br.);
• Finanzgesetzgebung financial legislation;
• örtliche Finanzgrößen local financial opinions;
• Finanzgruppe finance group, monetary organization, syndicate;
• Finanzhai finance shark;
• Finanzhaushalt financial budget;
• Finanzhilfe financial aid;
• staatliche Finanzhilfe government aid;
• Finanzhilfe für regionale Entwicklungen regional development aid;
• Finanzhof fiscal (tax) court, Court of Exchequer (Br.), Court of Claims (US);
• Finanzhofverfahren tax-court case;
• Finanzhoheit financial sovereignty, fiscal prerogative. -
77 Kapitalertragswert
Kapitalertragswert
capitalized (earning-capacity) value;
• Kapitaletat capital budget;
• Kapitalexport capital export;
• Kapitalexporteur exporter of capital;
• Kapitalfehlbetrag stock shortage;
• Kapitalfehlleitung misappropriated (misappropriation of) capital funds;
• Kapitalfestlegung immobilization (tying-up, locking up) of capital (Br.), lock-up (Br.);
• Kapitalflucht exodus (flight) of capital, capital flight;
• Kapitalfluss flow of capital, capital flow, (aus Umsatz) cashflow;
• Kapitalflussrechnung cashflow statement;
• Kapitalfonds capital pool, working fund, pool of capital;
• Kapitalforderung capital due;
• keine Kapitalforderung gegen den Schuldner durchsetzen können to have no equity in the debtor;
• Kapitalfreisetzung liberation of capital;
• Kapitalgeber capital-giver, furnisher of capital, moneylender, investor, financier;
• Kapitalgeber mit hoher Einkommensteuerprogression high-bracket investor;
• Kapitalgefüge capital construction. -
78 analize
• financial statements analysis analiza financijskih izvjeљća• flow-of-funds analysis analiza financijskih tokovaBilj.: Računi financijskih tokova u nacionalnim računima• income statement analysis analiza računa dobiti i gubitka• money-flow analysis analiza toka novca• portfolio analysis analiza lisnice/portfelja• risk analysis analiza rizikaEnglesko-Hrvatski Glosar bankarstva, osiguranja i ostalih financijskih usluga > analize
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79 Devisen
Devisen pl 1. BANK, GEN foreign exchange, forex, fx; 2. WIWI exchange, exch., foreign exchange assets, forex • mit Devisen versorgt sein WIWI be long in a currency* * *pl 1. <Bank, Börse, Finanz, Frei, Geschäft, Rechnung> foreign exchange (forex) ; 2. <Vw> exchange (exch.), foreign exchange assets (forex) ■ mit Devisen versorgt sein <Vw> be long in a currency* * *Devisen
foreign currency (exchange, Br.), international exchange (US), (Wechsel in fremder Währung) foreign bills;
• in Devisen zahlbar payable in currency;
• bewirtschaftete Devisen controlled currency;
• blockierte (eingefrorene) Devisen frozen (blocked) foreign exchange;
• durch Verkauf eines außerhalb des Sterlingblocks gelegenen Grundstücks vereinnahmte Devisen property currency (Br.);
• Devisen zu Tageskursen bills at the day’s quotation;
• Devisen anmelden to declare foreign exchange;
• Devisen beantragen to apply for foreign exchange;
• Devisen für Auslandsinvestitionen über einen Dollar-Sonderfonds erwerben to go through an investment currency pool (Br.);
• Devisen zum Kassakurs erwerben to buy the currency spot;
• mit Devisen eingedeckt sein to be long of exchange (US);
• Devisen transferieren to transfer foreign currency;
• Devisen umrechnen to reduce money;
• Devisen zuteilen to allocate exchange;
• Devisen abflüsse, Devisenabgänge flow of foreign funds, foreign-exchange outflow;
• Devisenabführung surrender of foreign currency;
• Devisenabkommen foreign-exchange (offset, currency, exchange clearing) agreement;
• Devisenabrechnung foreign-exchange statement (settlement);
• Devisenabrechnungsstelle foreign-exchange clearing office;
• Devisenabschlüsse foreign-exchange contracts;
• Devisenabteilung foreign-exchange department (division);
• Devisenaffäre foreign-currency affair;
• Devisenanforderungen [foreign-]currency demands, [foreign-]exchange requirements;
• Devisenankauf purchase of foreign currencies;
• Devisenansammlung accumulation of currency reserves;
• Devisenanspannung foreign-exchange squeeze;
• Devisenarbitrage foreign-exchange arbitrage (arbitration), currency (exchange) arbitrage;
• Devisenarbitrage in drei Währungen triangular arbitration;
• Devisenarbitragefonds arbitrage fund. -
80 Bewegungsbilanz
Be·we·gungs·bi·lanzf FIN [flow-of-]funds statement
См. также в других словарях:
funds flow statement — ➔ statement * * * funds flow statement UK US noun [C] ACCOUNTING ► a document that shows money that comes into and goes out of a business in a particular period, where it comes from, how it is used, etc. → Compare CASHFLOW STATEMENT(Cf. ↑ … Financial and business terms
funds flow statement — a financial statement that enlarges on the traditional profit and loss account by identifying funds coming into a company and showing how it has deployed those resources. Collins dictionary of law. W. J. Stewart. 2001 … Law dictionary
funds flow statement — See: source and application of funds … Accounting dictionary
cash flow statement — A financial statement showing a firm s cash receipts and cash payments during a specified period. Bloomberg Financial Dictionary Part of a company s financial statements. A summary of all the cash flows of the company over a period of time,… … Financial and business terms
statement — Also receipt Euroclear Clearing and Settlement glossary A detailed summary of an account. Euroclear Clearing and Settlement glossary See deposit receipt, withdrawal receipt. Euroclear Clearing and Settlement glossary * * * statement state‧ment… … Financial and business terms
Отчет о движении денежных средств (CASH FLOW STATEMENT) — 1 Отчет, в котором денежные поступления и выплаты группируются по источникам их происхождения в результате операционной деятельности, вложений инвестиций или финансовой деятельности. Называется также Отчет по фондам (Funds Statement). 2… … Словарь терминов по управленческому учету
flow of funds — In the context of municipal bonds, refers to the statement displaying the priorities by which municipal revenue will be applied to the debt. Bloomberg Financial Dictionary In the context of mutual funds, refers to the movement of money into or… … Financial and business terms
source and application of funds — source and disposition of funds A statement describing how a business has raised and used its funds for a specified period. Sources of funds are typically trading profits, issues of shares or loan stock, sales of fixed assets, and borrowings.… … Accounting dictionary
source and application of funds — source and disposition of funds A statement describing how a business has raised and used its funds for a specified period. Sources of funds are typically trading profits, issues of shares or loan stock, sales of fixed assets, and borrowings.… … Big dictionary of business and management
Statement of cash flows — A financial statement showing a firm s cash receipts and cash payments during a specified period. The New York Times Financial Glossary * * * A financial account that shows the cash flows generated by a company s operations, investments and… … Financial and business terms
statement of cash flows — A financial statement showing a firm s cash receipts and cash payments during a specified period. Bloomberg Financial Dictionary * * * A financial account that shows the cash flows generated by a company s operations, investments and financing … Financial and business terms