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21 Accounting for the Impairment or Disposal of Long-Lived Assets
Бухгалтерия: Учёт обесценения или выбытия долгосрочных активовУниверсальный англо-русский словарь > Accounting for the Impairment or Disposal of Long-Lived Assets
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22 accounting for fixed assets
Общая лексика: учёт основных средствУниверсальный англо-русский словарь > accounting for fixed assets
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23 accounting for non-current assets
Банковское дело: учёт необоротных активовУниверсальный англо-русский словарь > accounting for non-current assets
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24 human resource accounting
эк. тр., учет учет трудовых ресурсов (включая оценку таких свойств работников, как опыт, образование и т. п.)Syn:See:Англо-русский экономический словарь > human resource accounting
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25 Finally Caught Pinching The Assets
Accounting: FCPAУниверсальный русско-английский словарь > Finally Caught Pinching The Assets
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26 Net Tangible Assets
Accounting: NTAУниверсальный русско-английский словарь > Net Tangible Assets
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27 Revenues Expenses Assets Liabilities
Accounting: REALУниверсальный русско-английский словарь > Revenues Expenses Assets Liabilities
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28 STATEMENT OF ASSETS ACCOUNTED IN OFF-BALANCE SHEET
Универсальный русско-английский словарь > STATEMENT OF ASSETS ACCOUNTED IN OFF-BALANCE SHEET
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29 Total Operating Assets
Accounting: TOAУниверсальный русско-английский словарь > Total Operating Assets
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30 chargeable assets
Accounting: CA -
31 deferred tax assets
Accounting: DTAУниверсальный русско-английский словарь > deferred tax assets
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32 net current assets
Accounting: NCAУниверсальный русско-английский словарь > net current assets
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33 return on assets
Accounting: ROA -
34 total assets less current liabilities
Accounting: TALCLУниверсальный русско-английский словарь > total assets less current liabilities
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35 снижение с течением времени стоимости нематериальных активов (intangible assets) в бухгалтерских записях
Accounting: amortization (см. depreciation)Универсальный русско-английский словарь > снижение с течением времени стоимости нематериальных активов (intangible assets) в бухгалтерских записях
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36 return on assets
сокр. ROA фин. рентабельность [доходность\] активов (выраженное в процентах отношение операционной прибыли к среднему за период размеру суммарных активов)Syn:See:operating cash flow return on assets, return on current assets, return on fixed assets, return on net assets, return on average net fixed assets, return on net operating assets, rate of return, Du Pont chart, profitability ratio, accounting beta method
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abbrev.: ROA return on assets доходность активов: чистая прибыль банка в процентном отношении к его суммарным активам; ключевой показатель прибыльности банка, характеризующий эффективность использования его активов.* * ** * *показатель оценки рентабельности инвестированных активов; рассчитывается в двух вариантах: как отношение чистой прибыли к сумме активов и как отношение чистой прибыли, получаемой держателями акций компании, к сумме активов. abbr ROA -
37 class of assets
Finthe grouping of similar assets into categories. This is done because under International Accounting Standards Committee rules, tangible assets and intangible assets cannot be revalued on an individual basis, only for a class of assets. -
38 asset accounting
See:liability accounting, cost accounting, income accounting, inventory accounting, fixed assets register
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расчет активов: суммарные активы и ресурсы физического или юридического лица, отраженные в бухгалтерском балансе. -
39 fixed assets register
учет книга учета основных средств, журнал [реестр\] основных средств* (список всех основных средств компании с описанием характеристик каждого объекта, его месторасположения, первоначальной стоимости, сумм переоценки, оценочной чистой стоимости, ожидаемого срока полезного использования, метода амортизации, суммы накопленной амортизации, и т. п.)Syn:See: -
40 biological assets
Finfarm animals and plants classified as assets. International Accounting Standards require that they are recorded on balance sheets at market value. Once they have been slaughtered or harvested, the assets become agricultural produce.
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