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1 стоимость материальных / нематериальных активов
Универсальный русско-английский словарь > стоимость материальных / нематериальных активов
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2 износ
снижение с течением времени стоимости активов (assets) в бухгалтерских записях. Обычно этот термин применяют к материальным активам (tangible assets). Для нематериальных активов (intangible assets) часто используют термин "амортизация" (amortization), а для истощающихся активов (wasting assets) - "истощение" (depletion). Для расчета амортизационных отчислений (Depreciation Expense) используются различные методы начисления износа (depreciation methods). При этом необходимо знать стоимость (cost), предполагаемый срок эксплуатации (estimated useful life) и ликвидационную стоимость (residual value) активов
Специализированный русско-английский словарь бухгалтерских терминов > износ
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3 собственные материальные активы
Русско-английский большой базовый словарь > собственные материальные активы
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4 материальные активы
1. real assetsликвидные средства; краткосрочные активы — short-term assets
актив, приносящий процентный доход — interest bearing assets
текущие, легкореализуемые ликвидные активы — current assets
2. tangible assets«переключение» с одного актива на другой — asset switching
Русско-английский большой базовый словарь > материальные активы
См. также в других словарях:
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