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1 additions to fixed assets
Экономика: прирост основных фондовУниверсальный англо-русский словарь > additions to fixed assets
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2 additions to fixed assets
English-russian dctionary of contemporary Economics > additions to fixed assets
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3 additions to fixed assets and stocks
прирост основного и оборотного капитала; прирост основных средств и запасовАнгло-русский словарь промышленной и научной лексики > additions to fixed assets and stocks
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4 fixed
adjnepromjenjiv, fiksni• additions of fixed assets nabava dugotrajne materijalne imovine• amortization of fixed assets amortizacija dugotrajne materijalne imovine• disposals of fixed assets prodaja dugotrajne materijalne imovine• fixed assets dugotrajna materijalna imovina• fixed assets administration upravljanje dugotrajnom materijalnom imovinom• fixed assets write-off otpis dugotrajne materijalne imovine• fixed but adjustable parities fiksni, ali prilagodljivi pariteti• fixed capital fiksni kapital• fixed capital formation investicije u dugotrajnu imovinu (fiksni kapital)• fixed debenture fiksna zaduћnica• fixed exchange rate fiksni tečaj• fixed exchange rate relations fiksni tečajni odnosi• fixed income insurance product proizvod osiguranja s fiksnim dohotkom• fixed-income securities vrijednosni papiri s fiksnim prinosom• fixed-interest bond obveznica s fiksnom kamatom• fixed interest rate loan kredit s fiksnom kamatnom stopom• fixed-interest securities vrijednosni papiri s fiksnom kamatom• fixed investment fiksna investicija• fixed range fiksni raspon• fixed rate nepromjenjiva stopa• fixed rate instrument instrument s nepromjenjivom stopom• fixed rate loan krediti s nepromjenjivom kamatnom stopom• fixed rate of interest fiksna kamatna stopa• fixed rate tender ponuda s fiksnom cijenom• fixed-term deposit oročeni depozit• fixed trust zatvoreni investicijski fond povjerenjaEnglesko-Hrvatski Glosar bankarstva, osiguranja i ostalih financijskih usluga > fixed
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5 addition
n1) прибавление; дополнение; надбавка; приписка
- additions to capacity
- additions to capital
- additions to existing plants
- additions to fixed assets
- additions to surplusEnglish-russian dctionary of contemporary Economics > addition
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6 прирост основных фондов
1) Economy: additions to fixed assets2) Business: addition to fixed assets, net capital formationУниверсальный русско-английский словарь > прирост основных фондов
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7 addition
Englesko-Hrvatski Glosar bankarstva, osiguranja i ostalih financijskih usluga > addition
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8 прирост основных средств
Banks. Exchanges. Accounting. (Russian-English) > прирост основных средств
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9 прирост основных фондов
Banks. Exchanges. Accounting. (Russian-English) > прирост основных фондов
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10 капитал
1) собир. capitalвласть капитала — rule / power of capital
2) эк. capital; funds pl.; (сумма, на которую начисляются проценты) principalаккумулировать капитал путём финансирования государственного долга — to raise capital through a public debt financing
вкладывать / инвестировать / помещать капитал — to invest capital
наживать капитал — to capitalize (on), to make capital by / out of smth.
акционерный капитал — capital, share / stock capital, stock, joint stock, non-resident holding
акционерный капитал, выпущенный компанией — issued capital
оплаченный акционерный капитал — paid-in / paid-up capital
разрешённый к выпуску акционерный капитал — authorized capital; (по номинальной стоимости) nominal capital
неоплаченная часть акционерного капитала — unpaid / uncalled capital
вложенный / инвестированный капитал — (in)vested capital
денежно-торговый / финансовый капитал — financial capital
долгосрочный капитал — long-term capital / funds
заёмный / ссудный капитал — interest-bearing / loans capital
предложение заёмных / ссудных капиталов — credit-supply
рынок долгосрочного заёмного / ссудного капитала — capital market
усиленный спрос на заёмный / ссудный капитал — pressure for money
иностранный капитал — foreign capital / funds
иностранный капитал, ищущий убежища — foreign-owned refugee capital
краткосрочный капитал — short-term capital / funds
ликвидный капитал — account / available capital
мёртвый / не приносящий дохода капитал — dead stock, idle / unemployed / unproductive capital, unapplied funds
денежная оценка неосязаемого капитала (престиж торговых марок, опыт деловых связей, устойчивая клиентура) — goodwill
неприкосновенный / резервный капитал — reserve capital
оборотный капитал — circulating / floating / working capital, current assets, turnover funds
основной капитал — fixed / nominal / original / stock capital, fixed / capital assets, stock
амортизация / снашивание основного капитала — capital consumption
накопление / приращение основного капитала — capital accumulation
товарно-торговый / торговый капитал — commercial / trading capital
фиктивный капитал — fictious capital; property capital амер.
частный капитал — private capital / funds
бегство капитала (за границу) — flight / exodus of capital
вложение / помещение капитала — investment
вывоз / экспорт капитала — export of capital
гарантированное / надёжное вложение капитала — safe investment
движение капитала — capital movement, flow / movement of capital
избыток капитала — an abundance / surplus of capital
капитал, вложенный в рискованное предприятие — venture capital
капитал, полученный в форме кредита — loan capital
концентрация капитала — capital concentration, concentration of capital
миграция / перемещение капитала — migration of capital
недостаток / нехватка капитала — scarcity of capital
оборот / оборачиваемость капитала — capital turnover, turnover of capital
отлив / утечка капитала (за границу) — outflow / reflux of capital
перевод / перечисление капитала (за границу) — transfer of capital
перелив капитала (из отрасли в отрасль или между странами) — flow / mobility of capital
прилив / приток капитала — inflow / influx of capital
стоимость / сумма капитала — capital value
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11 depreciation
Gen Mgtan allocation of the cost of an asset over a period of time for accounting and tax purposes. Depreciation is charged against earnings, on the basis that the use of capital assets is a legitimate cost of doing business. Depreciation is also a noncash expense that is added into net income to determine cash-flow in a given accounting period.EXAMPLETo qualify for depreciation, assets must be items used in the business that wear out, become obsolete, or lose value over time from natural causes or circumstances, and they must have a useful life beyond a single tax year. Examples include vehicles, machines equipment, furnishings, and buildings, plus major additions or improvements to such assets. Some intangible assets also can be included under certain conditions. Land, personal assets, stock, leased or rented property, and a company’s employees cannot be depreciated.Straight-line depreciation is the most straightforward method. It assumes that the net cost of an asset should be written off in equal amounts over its life. The formula used is:(Original cost – scrap value)/Useful life (years)For example, if a vehicle cost $20,000 and can be expected to serve the business for seven years, its original cost would be divided by its useful life:(30,000 – 2,000)/7 = 4,000 per yearThe $4,000 becomes a depreciation expense that is reported on the company’s year-end income statement under “operation expenses.”In theory, an asset should be depreciated over the actual number of years that it will be used, according to its actual drop in value each year. At the end of each year, all the depreciation claimed to date is subtracted from its cost in order to arrive at its book value, which would equal its market value. At the end of its useful business life, any undepreciated portion would represent the salvage value for which it could be sold or scrapped.For tax purposes, some accountants prefer to use accelerated depreciation to record larger amounts of depreciation in the asset’s early years in order to reduce tax bills as soon as possible. In contrast to the straight-line method, the declining-balance method assumes that the asset depreciates more in its earlier years of use. The table opposite compares the depreciation amounts that would be available, under these two methods, for a $1,000 asset that is expected to be used for five years and then sold for $100 in scrap.The depreciation method to be used for a particular asset is fixed at the time that the asset is first placed in service. Whatever rules.jpg)
or tables are in effect for that year must be followed as long as the asset is owned.Depreciation laws and regulations change frequently over the years as a result of government policy changes, so a company owning property over a long period may have to use several different depreciation methods.
См. также в других словарях:
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