-
121 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. -
122 Personalanlagenrechnung
Personalanlagenrechnung f PERS human asset accounting* * *f < Person> human asset accountingBusiness german-english dictionary > Personalanlagenrechnung
-
123 байесовский метод
Часто используются в отраслях с низкой гарантией занятости или в тех отраслях, где профсоюзы занимают прочные позиции в переговорах (с нанимателями). (Напр. при высокой конкуренции между нанимателями или в отсутствие внешнего давления со стороны зарубежных конкурентов.) — These are often used in industries where there is little security of employment or where trade unions have considerable bargaining strength.
Метод бухгалтерского учёта основывается на том существенно простом представлении, что любой актив или ресурс имеет два важных аспекта: денежную оценку и соответствующее денежное требование участника, который обладает правом требования, возникающим из него (в качестве владельца или кредитора). — Accounting method is based upon the essentially simple notion that any asset or resource has two important aspects: its money value and the corresponding money claim on that asset accruing to the party who has a legal claim arising from it (whether as owner or as a creditor).
Russian-English Dictionary "Microeconomics" > байесовский метод
-
124 manager
сущ.сокр. mgr1) упр. менеджер, управляющий, руководитель, директор, заведующий (лицо, осуществляющее руководство людьми, управление процессами, распоряжение имуществом и т. п.; первоначально термин использовался в основном в частном секторе, однако позже стал применяться и в области государственного управления)Syn:See:absentee manager, account manager, accounting manager, accounts manager, acting manager, administrative manager, advertisement manager, advertising agency manager, advertising manager, advertising production manager, alternative asset manager, area manager, artist's manager, asset manager, assistant manager, assistant to manager, bank manager, benefits manager, booking manager, branch manager, branch office manager, brand manager, building manager, business manager, business promotion manager, CDO asset manager, CDO manager, change manager, circulation manager, claim manager, claims manager, comanager, co-manager, combination export manager, commercial manager, commissary manager, compensation manager, contract manager, customer service manager, data processing manager 1), debt manager, department manager, departmental manager, deputy manager, design manager, display manager 1), district manager, divisional manager, economic manager, employee benefits manager, employee welfare manager, employment manager, engineering managers, entrepreneurial manager, estate manager, executive manager, export manager, export sales manager, factory manager, factory services manager, farm manager, field district manager, field sales manager, finance manager, financial manager, first-line manager, fishery manager, floor manager, functional manager, fund manager, general manager, goods manager, group brand manager, group manager, house manager 1), &2, human resources manager, insurance claim manager, insurance claims manager, insurance manager, integrating manager, interim manager, inventory manager, investment manager, joint manager 1), junior manager, knowledge manager 1) а), labor relations manager, labour manager, line manager, list manager 1), &2, location manager, lodging managers, mailing list manager, market manager, marketing administration manager, marketing manager, marketing research manager, material control manager, media manager 1), middle manager, money manager, national sales manager, new product manager, new products manager, non-owning manager, office manager, one-minute manager, operating manager, operations manager, owner-manager, paid manager, parts manager, pension manager, pension plan manager, pension scheme manager, pensions manager, personal manager, personnel manager, planning manager, plant manager, portfolio manager, primary care manager, procurement manager, procurement services manager, product development manager, product group manager, product line manager, product manager, product promotion manager, product sales manager, production control manager 1), production manager, production theatrical manager, professional manager, program manager 1), project manager, promotion manager, promotional manager, property manager, public relations managers, purchasing manager, quality control manager, quality manager, ranch manager, real estate asset manager, regional manager, regional sales manager, relationship manager, research manager, risk manager, run-off manager, safety manager, sales managers, sales promotion manager, security manager, senior manager, service manager, shift manager, special manager, staff manager, 1), stockroom manager, sub-manager, supplies manager, syndicate manager, system manager 1), technical manager, technology manager, top manager, traffic manager, training manager, transportation manager, turnaround manager, unit manager, upper manager, value stream manager, vice-manager, works manager, manager's assistant, manager's fee, manager's job, manager's performance, manager's qualities, Lewis v. BT Investment Managers, Inc., Lewis v. BT Investment Managers, Inc., Lewis v. BT Investment Managers, Inc., Lewis v. BT Investment Managers, Inc., Lewis v. BT Investment Managers, Inc., Lewis v. BT Investment Managers, Inc., Lewis v. BT Investment Managers, Inc., Lewis v. BT Investment Managers, Inc., Lewis v. BT Investment Managers, Inc., Lewis v. BT Investment Managers, Inc., Lewis v. BT Investment Managers, Inc.2) комп. администратор; менеджер; распорядитель; диспетчер (компьютерная программа либо устройство, предназначенное для автоматической организации данных, управления другими устройствами или программами)Syn:See:data processing manager 2), display manager 2), house manager 2), б, knowledge manager 2) б), list manager 3) б), media manager, production control manager 2), program manager 2), 2), system manager 2)3) фин., банк. банк-организатор займа*, управляющий банк* (банк, входящий в группу организаторов размещения нового выпуска ценных бумаг или синдицированного кредита; может быть главным организатором или одним из организаторов)See:
* * *
менеджер, управляющий: 1) лицо, осуществляющее оперативное руководство компанией или ее подразделением; 2) банк - организатор займа, в отличие от простого участника синдиката; может быть главным организатором (лид-менеджер) или одним из организаторов (коменеджер); см. co-manager;* * *руководитель; менеджер; участник синдиката по размещению ценных бумаг (о банке). . Словарь экономических терминов . -
125 write off
гл.1) общ. считать пришедшим в негодность [устарелым, бесполезным, потерянным, полностью использованным\]; сбрасывать со счетов, не принимать во внимание (что-л.)2) общ. аннулировать; отказываться (от чего-л.)We'll have to write off the arrangement if we can't find the money for it. — Мы отменим это мероприятие, если не найдем для него деньги.
3) общ., разг. уничтожить, ликвидировать, убить (кого-л.)4) списывать [списать\] ( со счета)а) учет ( о стоимости — сократить балансовую стоимость актива, напр., в результате амортизации)See:б) учет (исключать из баланса [со счетов\] суммы безнадежных долгов или бесполезных [не имеющих какой-л. ценности\] активов, напр., полностью изношенного имущества)Syn:See:5) общ., редк. писать с легкостью* * *. To reduce the value of an asset on a company's books to the fair market value, or fair market value less the cost of disposal. For example, a computer purchased for $5,000 and depreciated down to $3,000 is now found to be worth no more than $500. You write off $2,500 to show the asset at the current market value. Also known as write down. This procedure is generally not allowed for tax accounting purposes. . Small Business Taxes & Management 2 .* * *1. списание1. уменьшение балансовой стоимости актива до нуля2. уменьшение до нуля суммы задолженности, которая не может быть взыскана; этот убыток должен быть показан в счете прибылей и убытков организации -
126 необоротные активы
1) General subject: Non-current Assets2) Accounting: capital, capital asset, noncurrent asset, permanent asset, property assetУниверсальный русско-английский словарь > необоротные активы
-
127 capital lease
Gen Mgta lease that is treated as though the lessee had borrowed money and bought the leased assets. If a lease agreement does not meet any of the criteria below, the lessee treats it as an operating lease for accounting purposes. If, however, the agreement meets one of the following criteria, it is treated as a capital lease:1. The lease agreement transfers ownership of the assets to the lessee during the term of lease.2. The lessee can purchase the assets leased at a bargain price (also called a bargain purchase option), such as $1, at the end of the lease term.3. The lease term is at least 75% of the economic life of the leased asset.4. The present value of the minimum lease payments is 90% or greater of the asset’s value.Capital leases are reported by the lessee as if the assets being leased were acquired and the monthly rental payments as if they were payments of principal and interest on a debt obligation. Specifically, the lessee capitalizes the lease by recognizing an asset and a liability at the lower of the present value of the minimum lease payments or the value of the assets under lease. As the monthly rental payments are made, the corresponding liability decreases. At the same time, the leased asset is depreciated in a manner that is consistent with other owned assets having the same use and economic life. -
128 AA
1) Общая лексика: hum. сокр. Amyloid Associated, (Aa) хорошая степень надёжности, Astokh Asset (SEIC), член художественной корпорации (сокр. от associate in arts), общие признаки, характерные признаки (сокр. от associated attributes), авторы (сокр. от authors), Assets Accounting, прослушавший двухлетний курс гуманитарных наук, работник сферы гуманитарных наук2) Компьютерная техника: AMD Athlon processor, ASCII Art, Amd Assured3) Геология: Атомно-абсорбционный анализ (Atomic absorption analysis)4) Авиация: абсолютная высота, истинная высота (absolute altitude), Ассоциация воздушных судов (Великобритания) (сокр. от Airship Association), airworthiness authorities5) Морской термин: (always afloat) "всегда на плаву" (Означает согласие фрахтователя на то, что в течение всего срока фрахта судно будет находиться на плаву (в порту или в открытом море) во избежание повреждения его корпуса), Accounting Authority (расчетная организация (за радиоуслуги)), после прибытия (судна) (сокр. от after arrival)6) Медицина: Application As, anaesthetic agent, анапластическая астроцитома (anaplastic astrocytoma), aortic atresia (атрезия аорты), abdominal aorta (брюшная аорта), atrial appendage (ушко предсердия)7) Американизм: Adjusted Allotment, America's Answer, An Agency, As Amended, Assistance Administration, Assistant Administrator, The Atlantic Alliance, Amarillo Area Office (DOE)8) Спорт: All Around, Average Attendance, Ассоциация рыболовного спорта ( Великобритания) (сокр. от Angling Association)9) Военный термин: Abbreviated Analysis, Accreditation Authority, Affordability Analysis, Air Almanac, Air Attache, Alcoholics Anonymous, Algorithmic Architecture, All American, Allied Affairs, Allied Command, Atlantic, Almost Airborne, Always Aground, Always Available, American Army, Americas Army, Anchor Assembly, Anglo-American, Anti- Armor, Appointing Authority, Aptitude Area, Armor Attachment, Armored Ambulance, Armoured Assault, Army Act, Army Air, Assistant Adjutant, Atlantic Assembly, Atlantic area, Australian Army, Automatic Answer, Avenue of Approach, Aviation Annex, absolute address, access authorization, achieved availability, acting appointment, acting assistant, activation analysis, administrative assistant, aerosol analyzer, affected area, air ambulance, air armament, air-to-air, airborne alert, airman apprentice, amphibious assault, antiaircraft, antiaircraft artillery, approving authority, armament artificer, arming assembly, army artillery, arrival angle, arrival approved, artificial aerial, assembly area, atmospheric applications, attack assessment, authorized allowance, autoacquisition, военнослужащая женской вспомогательной службы ВВС, Арлингтонское крыло ( здания министерства ВМС США) (сокр. от Arlington Annex), режим полёта в атмосфере (сокр. от aero-assisted mode), Armoured Ambulance10) Техника: Adjustable Arms, Air Abrasion, Apollo applications, Automated Anvil, Automatic Analyzer, abbreviated addressing, absolute assembler, accelerometer assembly, access address, acrylamide, additional absorber, additional air, aero-assisted (mode), airplane avionics, analog amplifier, angular accelerometer, antenna array, aperiodic antenna, apparent absorption, approximate absolute, audible alarm, auto acquisition, auto acquisition radar, autopilot amplifier, auxiliary air, laminate asbestos fabric11) Сельское хозяйство: acetic acid, acrylic acid, ammonium acetate, ascorbic acid12) Шутливое выражение: Absolute Anarchy, Airbus Always, Alcoholics Arise, American Arrogance, Americans Anonymous, Archaic Academy, Assassins Anonymous, Awful Awful13) Химия: Advanced Alloy, Amino Acrylate, Arachidonic Acid, Акриловая кислота (Acrylic acid)14) Математика: Adaptive Algorithm, Almost All, Angle Angle, Argument Analysis, среднее арифметическое (arithmetic average), острый угол (acute angle), аппроксимированное абсолютное значение, приблизительное значение абсолютной величины (сокр. от approximate absolute)15) Религия: Anti Apostle, Arch Angel16) Метеорология: Academic Alliance17) Железнодорожный термин: Ann Arbor Railroad18) Юридический термин: Activities And Attitudes, Attitude Adjustment, закон о поправке к конституции ( США) (сокр. от Amendment Act)19) Экономика: уведомление о выделении лимитов (advice of allotment)20) Бухгалтерия: Active Page, age allowance, учёт основных средств (assets accounting)21) Австралийский сленг: Australian Academy of Science22) Грубое выражение: Anal Attack, Arrogant Assholes, Association Of Assholes24) Металлургия: anti-agglomerate25) Музыка: Adult Accompaniment26) Оптика: angular aperture27) Политика: Aruba28) Радио: антенная решётка (сокр. от antenna array)29) Телекоммуникации: Administrative Authority, Agile Access, Automated Attendant30) Турецкий язык: Анатолийское информационное агентство (Турция) (сокр. от Anadolu Ajansi)31) Сокращение: Active Adjunct (sonar), Active Annual, Adaptive Automation, Advertising Association, Afar, Affirmative Action, Affirmative Action committee, Air Adviser (UK Royal Air Force), Alaska Airlines, Aluminum Association (USA), American Airlines, Anti-Aircraft, Architectural Association, Armature Accelerator, Associate in Accounting, Automobile Association, анонимные алкоголики (Alcoholics Anonymous), Athens News Agency (Афинское информационное агентство (Греция)), (HS) High School Airman Apprentice (младший рядовой авиации ВМС со средним образованием), Asian Affairs (наименование японского периодического издания по экономическим вопросам), accompanied by adults (о фильме, на который пускают только вместе с родителями), assigned amount (официальный термин в Киотском протоколе)32) Театр: Alcoholic Acting, Artistic Aerobatics33) Университет: Academic Affairs, Advanced Auditing, Alpha Alumni, Ancient Arts, Astronomy and Astrophysics34) Физиология: African- American, Anal Aneurism, Anatomical Adaptation, Of Each35) Школьное выражение: Alpha Alpha36) Электроника: Active Active, Anti Alias, Anti Aliasing, Automatic Adjust37) Вычислительная техника: Automobile Association (England), Auto Answer (MODEM)38) Литература: Advanced Articulators Toastmasters Club, Another Ah39) Нефть: after acidizing, author's alteration, после кислотной обработки (after acidizing), spectrometry (method of chemical analysis)40) Онкология: Anaplastic Anaemia41) Картография: approximate alignment42) Целлюлозно-бумажная промышленность: активная щёлочь ( active alkali)43) Реклама: Средняя аудитория44) СМИ: Academy Award, Adjusting Appendix, American Archaeology, Author's Addition, Average Audience45) Деловая лексика: Acceptance And Action, Against Actuals, всегда на плаву (always afloat)47) Образование: Activity Approach, Alternate Advancement, Angelus Academy, Ann Arbor, Michigan, Attract Attention48) Полимеры: allyl alcohol49) Программирование: Acquired Attributes50) Автоматика: arithmetical average, автоматизированная сборка (сокр. от automated assembly)51) Ядерная физика: накопитель антипротонов (сокр. от antiproton accumulator)52) Контроль качества: arithmetic average53) Химическое оружие: Atomic absorption54) Авиационная медицина: achievement age55) Военно-воздушные силы: авиационный техник (сокр. от Aircraft Artificer)56) Военно-морской флот: в строю, в составе Атлантического флота ( статус корабля) (active, Atlantic Fleet)57) Безопасность: Awaiting Activation58) Расширение файла: Auto Answer59) Электрические машины: ускорение якоря (электрической машины) (сокр. от armature acceleration)60) Электротехника: amplitude analyzer, dry-type self-cooled transformer61) Фантастика Amazon Alliance62) Имена и фамилии: Alan Alexander, Apache Anne63) ООН: Arakan Army64) Общественная организация: Addictions Anonymous, Alzheimer's Association, American Atheists65) Должность: Accredited Appraiser, Administrative Assistants, Anesthesiologist Assistant, Associate Of Arts, Astronomy Astrophysics66) Чат: Anonymous Amigo, Ask About67) Правительство: Ann Arbor68) NYSE. Alcoa, Inc.69) НАСА: Adverse Action, Astronomical Applications70) Хобби: Alternative Armies
См. также в других словарях:
Accounting for leases in the United States — is regulated by the Financial Accounting Standards Board (FASB).Accounting for leases by the lesseeA lease is defined as a contractual agreement between a lessor and lessee that gives the lessee the right to use specific property, either owned by … Wikipedia
Asset management — Asset management, broadly defined, refers to any system whereby things that are of value to an entity or group are monitored and maintained. It may apply to both tangible assets and to intangible concepts such as intellectual property and… … Wikipedia
Asset management (disambiguation) — Asset Management can refer to: *Financial Asset Management: **Investment management the sector of the financial services industry that manages collective investment schemes. **Global assets under management **List of asset management firms… … Wikipedia
Asset specificity — is a term related to the inter party relationships of a transaction. It has been extensively studied in a variety of management and economics areas such as marketing, accounting, organizational behavior and management information systems.… … Wikipedia
accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… … Financial and business terms
Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… … Wikipedia
Accounting liquidity — (liquidity) is a measure of the ability of a debtor to pay their debts as and when they fall due. It is usually expressed as a ratio or a percentage of current liabilities.Calculating liquidityFor a corporation with a published balance sheet… … Wikipedia
Accounting reform — is an expansion to accounting rules that goes beyond the realm of financial measures for both individual economic entities and national economies. It is advocated by those who consider the focus of the present standards and practices wholly… … Wikipedia
asset valuation — asset value UK US noun [C or U] ACCOUNTING, FINANCE ► a figure showing the total value of the assets of a company or organization, often used by investors to study a company s share price, its value when sold, etc.: »The manager believes they had … Financial and business terms
asset cover — noun [uncountable] another name for asset backing * * * asset cover UK US noun [U] ► ACCOUNTING, FINANCE ASSET BACKING(Cf. ↑asset backing) … Financial and business terms
asset value per share — ➔ value1 * * * asset value per share UK US noun [U] ► ACCOUNTING, FINANCE the total value of a company s assets, divided by the number of shares the company has sold: »There is an increase in asset value per share for the remaining shareholders.… … Financial and business terms