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1 Всего обязательств и собственного капитала
Accounting: total liabilities and equityУниверсальный русско-английский словарь > Всего обязательств и собственного капитала
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Total Liabilities — The aggregate of all debts an individual or company is liable for. Total liabilities can be easily calculated by summing all of one s short term and long term liabilities, along with any off balance sheet liabilities which corporations may incur … Investment dictionary
Equity (finance) — For equity securities, see Stock. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management … Wikipedia
equity — /ek wi tee/, n., pl. equities. 1. the quality of being fair or impartial; fairness; impartiality: the equity of Solomon. 2. something that is fair and just. 3. Law. a. the application of the dictates of conscience or the principles of natural… … Universalium
equity — Justice administered according to fairness as contrasted with the strictly formulated rules of common law. It is based on a system of rules and principles which originated in England as an alternative to the harsh rules of common law and which… … Black's law dictionary
equity — Justice administered according to fairness as contrasted with the strictly formulated rules of common law. It is based on a system of rules and principles which originated in England as an alternative to the harsh rules of common law and which… … Black's law dictionary
equity — 1. The ownership interest of *stockholders in a corporation. Under the conventions of *double entry bookkeeping and the *accounting equation, stockholders’ equity is calculated as total *assets less total liabilities. It is recorded in the… … Auditor's dictionary
equity — [ek′wit ē] n. pl. equities [ME equite < OFr équité < L aequitas, equality < aequus: see EQUAL] 1. fairness; impartiality; justice 2. anything that is fair or equitable ☆ 3. the value of property beyond the total amount owed on it in… … English World dictionary
Debt-to-equity ratio — The debt to equity ratio (D/E) is a financial ratio indicating the relative proportion of shareholders equity and debt used to finance a company s assets.[1] Closely related to leveraging, the ratio is also known as Risk, Gearing or Leverage. The … Wikipedia
Debits and credits — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Ownership equity — In accounting terms, after all liabilities are paid, ownership equity is the remaining interest in assets. If valuations placed on assets do not exceed liabilities, negative equity exists. Shareholders equity (or stockholders equity, shareholders … Wikipedia
Debt to equity ratio — The debt to equity ratio (D/E) is a financial ratio indicating the relative proportion of equity and debt used to finance a company s assets. This ratio is also known as Risk, Gearing or Leverage. It is equal to total debt divided by shareholders … Wikipedia