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1 amortization expenses
2) Бухгалтерия: амортизационные отчисления -
2 amortization expenses
расходы по амортизации (статья баланса)Англо-русский словарь по экономике и финансам > amortization expenses
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3 amortization expenses
English-russian dctionary of contemporary Economics > amortization expenses
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4 expenses
(exes)бухг., фін. витрати; видатки1. кошти або інший вид активів (assets¹), які витрачені або призначені для витрат внаслідок діяльності підприємства; ♦ витрати ведуть до зменшення активів або збільшення заборгованості (liabilities²) внаслідок виплат заробітної плати (wage), зношення (depreciation¹) техніки, устаткування, виплат у страхові фонди, виплат орендної оплати (rent¹) тощо; 2. гроші, які витрачаються на ведення справи і які повертаються працедавцем (employer); ♦ видатки записуються на рахунок витрат (expense account²)═════════■═════════absorbed expenses частина накладних витрат, віднесених на незавершене виробництво • витрати, віднесені на операційний рахунок; accompanying expenses супровідні видатки; accrued expenses нараховані витрати • заборгованість; actual expenses фактичні видатки; administrative expenses адміністративні витрати • витрати на адміністративні потреби; advertising expenses видатки на рекламу • витрати на рекламування; agreed expenses узгоджені витрати; allowable expenses витрати, на які існує податкова знижка; amortization expenses амортизаційні відрахування • витрати на амортизацію; annual expenses річні витрати; anticipated expenses передбачені витрати; arbitration expenses арбітражні видатки; assignable expenses прямі витрати; auditing expenses видатки на ревізію • витрати на проведення аудиторської перевірки • витрати на аудит; average expenses середні витрати; bad debt expenses витрати на безнадійні борги; banking expenses банківські видатки; budget expenses кошторис витрат; budgeted expenses кошторисні витрати; building expenses будівельні видатки; business expenses ділові витрати • витрати підприємців • торговельні витрати; calculated expenses підраховані витрати; capitalized expenses капітальні витрати • капіталізовані витрати; carrying expenses поточні витрати; cash expenses грошові видатки; claims expenses витрати на одержання страхового відшкодування; clerical expenses канцелярські витрати; commercial expenses торговельні витрати; compensation expenses компенсаційні витрати; constant expenses постійні витрати; controllable expenses регульовані витрати; current expenses поточні витрати; current operating expenses поточні операційні витрати; custodian expenses витрати, пов'язані зі зберіганням (коштовностей, цінних паперів); customs expenses митні витрати; daily expenses добові видатки; dead expenses непродуктиві витрати • даремні витрати • некорисні витрати; deferred expenses витрати наступного періоду • відстрочені витрати • відкладені видатки; delivery expenses витрати на доставку; depreciation expenses витрати на зношення • амортизаційні відрахування; direct expenses прямі витрати • змінні витрати; directly chargeable expenses витрати, безпосередньо пов'язані з обсягом виробництва; direct manufacturing expenses прямі виробничі витрати; direct shop expenses прямі видатки крамниці; direct store expenses прямі витрати крамниці; discharging expenses витрати на розвантаження; discount expenses витрати за знижкою • витрати за дисконтуванням; distribution expenses витрати на збут; entertainment expenses представницькі витрати; equipment maintenance expenses витрати на установку обладнання; estimated expenses сподівані витрати • передбачені витрати; extra expenses додаткові видатки; extraordinary expenses надзвичайні витрати; factory expenses виробничі витрати; financial expenses фінансові витрати; financing expenses витрати на фінансування; fixed expenses постійні витрати; formation expenses організаційні витрати при реєстрації нового підприємства; forwarding expenses витрати на пересилання товарів; freight expenses витрати на перевезення; general expenses загальні витрати • адміністративні витрати; general operating expenses загальнопідприємницькі витрати; handling expenses витрати на обробку • витрати на опрацювання; hauling expenses витрати на перевезення; incidental expenses побічні видатки; incurred expenses зазнані витрати; indirect expenses непрямі витрати • побічні витрати; indirect manufacturing expenses виробничі накладні витрати; initial expenses початкові витрати; installation expenses витрати на монтаж; insurance expenses витрати на страхування; interest expenses видатки на виплату відсотків; law expenses судові видатки; legal expenses судові видатки • витрати на ведення судової справи; living expenses витрати на життя; loading expenses вантажні витрати; maintenance expenses витрати на технічне обслуговування; management expenses витрати на управління; manufacturing expenses загальновиробничі видатки • загальновиробничі накладні витрати • виробничі витрати; marketing expenses торговельні витрати • витрати на організацію збуту; material expenses матеріальні витрати; miscellaneous expenses різноманітні накладні витрати; noncontrollable expenses нерегульовані витрати; nonoperating expenses витрати, не пов'язані з основним видом діяльності; office expenses канцелярські видатки; operating expenses операційні витрати • поточні видатки • експлуатаційні витрати; organizational expenses організаційні витрати; out-of-pocket expenses змінні витрати (у транспортних операціях) • наявні видатки • кишенькові витрати; overhead expenses накладні витрати; packing expenses витрати на пакування; particular expenses особливі витрати; per capita expenses витрати на душу населення; period expenses витрати звітного періоду; permissible expenses дозволені витрати; personal expenses особисті витрати; petty expenses дрібні витрати; planned expenses плановані витрати; pocket expenses кишенькові витрати; preliminary expenses підготовчі витрати • витрати на формування; prepaid expenses авансовані кошти • заздалегідь оплачені витрати • витрати, які проведені авансом; preparation expenses витрати на підготовчі операції; processing expenses видатки на обробку; professional expenses витрати на послуги спеціаліста; promotional expenses витрати на стимулювання збуту; promotion and sales expenses витрати на рекламу і збут; publicity expenses рекламні видатки; quality expenses витрати на забезпечення якості; reasonable expenses обґрунтовані витрати; recovery expenses витрати на інкасо; recurring expenses періодичні витрати; reimbursed expenses відшкодовувані витрати; reinsurer's expenses витрати перестрахувальника; relocation expenses витрати, пов'язані з переміщенням; removal expenses витрати на переїзд • витрати на переміщення; rent expenses витрати на оренду; repair expenses ремонтні витрати; running expenses поточні витрати; salvage expenses витрати на рятування вантажу; segment expenses операційні витрати; selling expenses торговельні витрати • витрати на збут продукції; service expenses витрати на обслуговування; shipping expenses видатки на перевезення; standing expenses постійні витрати; storage expenses витрати на зберігання; sundry expenses різні витрати • інші витрати; total expenses загальні витрати; towage expenses витрати на буксирування; trade expenses торговельні витрати; transhipment expenses витрати на перевантаження; transportation expenses транспортні витрати • перевозові витрати; travelling expenses подорожні видатки • витрати у відрядженні; uncontrollable expenses нерегульовані витрати; unforeseen expenses непередбачені витрати; unloading expenses видатки на розвантаження; unscheduled expenses позапланові витрати; variable expenses змінні витрати; warranty expenses витрати на гарантований ремонт; wheeling expenses повторювані витрати; working expenses поточні видатки • виробничі видатки • експлуатаційні витрати═════════□═════════less expenses відраховуючи видатки; minus expenses відраховуючи видатки; free of expenses без витрат; expenses charged forward з післяплатою за витрати; expenses deducted відраховуючи видатки; expenses for the account of витрати на рахунок кого/чого; expenses for protesting a bill витрати на опротестування векселя; expenses in foreign exchange валютні витрати; expenses of carriage витрати на перевезення; expenses of the carrier видатки фрахтівника; expenses of collection витрати на інкасування; expenses of discharge видатки на розвантаження; expenses of haulage видатки на перевезення; expenses of the insured видатки страхувальника; expenses of the parties витрати сторін; expenses of production витрати виробництва; expenses of representation представницькі витрати; expenses of reproduction витрати на відтворення; expenses of shipping витрати на перевезення; expenses of storage видатки на зберігання; expenses of trackage витрати на перевезення; expenses of transhipping витрати на перевантаження; expenses of transportation видатки на перевезення; expenses on materials видатки на матеріали; expenses on patenting procedure витрати на патентування; expenses on repairs витрати на ремонт; expenses prepaid витрати, оплачені заздалегідь; to absorb expenses брати/взяти на себе витрати • оплачувати/оплатити видатки; to allocate expenses розподіляти/розподілити витрати; to apportion expenses розподіляти/розподілити витрати; to assess expenses оцінювати/оцінити видатки; to bear expenses брати/взяти на себе витрати; to calculate expenses підраховувати/підрахувати витрати; to charge expenses to the account of відносити/віднести витрати на рахунок кого/чого; to claim expenses заявляти/заявити витрати • заявляти/заявити видатки; to compensate for expenses виплачувати/виплатити (кому) за видатки • відшкодовувати/відшкодувати витрати; to cover expenses покривати/покрити видатки; to curtail expenses скорочувати/скоротити витрати • зменшувати/зменшити витрати; to defray expenses покривати/покрити витрати; to double expenses подвоювати/подвоїти витрати • збільшувати/збільшити витрати вдвічі; to estimate expenses оцінювати/оцінити витрати • підраховувати/підрахувати приблизно витрати; to halve expenses зменшувати/зменшити витрати наполовину • ділити/поділити витрати навпіл; to increase expenses збільшувати/збільшити видатки; to incur expenses зазнавати/зазнати витрат • витрачатися; to indemnify for expenses виплачувати/виплатити (кому) за видатки • відшкодовувати/відшкодувати витрати; to itemize expenses перераховувати/перерахувати витрати по пунктах; to limit expenses обмежувати/обмежити витрати; to meet expenses сплачувати/сплатити видатки; to offset expenses компенсувати витрати • відшкодовувати/відшкодувати витрати; to participate in expenses ділити/поділити витрати; to pay expenses оплачувати/оплатити витрати • сплачувати/сплатити витрати; to pool expenses організовувати/організувати витрати об'єднаною компанією; to prepay expenses оплачувати/оплатити витрати заздалегідь; to recompense expenses компенсувати витрати • відшкодовувати/відшкодувати витрати; to recover expenses одержувати/ одержати відшкодування за видатки; to reduce expenses зменшувати/зменшити витрати; to refund expenses відшкодовувати/відшкодувати витрати; to reimburse expenses повертати/повернути видатки • відшкодовувати/відшкодувати витрати; to repay expenses повертати/повернути гроші за видатки • відшкодовувати/ відшкодувати витрати; to save on expenses заощаджувати/заощадити на видатках; to share expenses поділити видатки; to waive expenses звільняти/звільнити від видатків • покривати/ покрити видатки* * *затрати; витрати; витрати ( які підлягають відшкодуванню) -
5 expenses
расходы; издержки; затраты -
6 amortization
Fin1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.EXAMPLEFor tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.Initial cost/useful life = amortization per yearFor example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.$10,000/10 = $1,000 per yearThe amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.Intangibles that can be amortized can include:Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.Organization costs are usually amortized over 60 months;Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.2. the repayment of the principal and interest on a loan in equal amounts over a period of time -
7 amortization cost
Большой англо-русский и русско-английский словарь > amortization cost
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8 amortization costs
Большой англо-русский и русско-английский словарь > amortization costs
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9 амортизационные отчисления
1) General subject: admortization, amortization, amortizement, depreciation (основных средств), Amortisation charge2) Engineering: depreciation charge3) Agriculture: depreciation charges4) Construction: accrued depreciation6) Economy: amortisation assignment, amortization (в повышенном размере), amortization charges, annual depreciation amount, capital allowances (в статистике национального дохода), capital charges, depreciation (в повышенном размере), depreciation charges (в размере, не превышающем первоначальной стоимости основного капитала), depreciation deductions, depreciation expenses7) Accounting: amortization expenses8) Finances: depreciation allocations9) Mining: return on the investment10) Taxes: depreciation allowances11) Business: allocation for depreciation, depreciation12) EBRD: amortisation, amortisation13) Automation: deprecation cost, rental cost14) Makarov: depreciation allowance, depreciation payments15) Gold mining: depreciation expenseУниверсальный русско-английский словарь > амортизационные отчисления
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10 expense
n1) расход; трата2) pl расходы, издержки, затраты
- absorbed expenses
- accommodation expenses
- accompanying expenses
- accrued expenses
- acquisition expenses
- actual expenses
- additional expenses
- administration expenses
- administrative expenses
- advertising expenses
- agreed expenses
- aggregate expenses
- amortization expenses
- annual expenses
- anticipated expenses
- arbitration expenses
- auditing expenses
- average expenses
- bad debt expenses
- bank expenses
- banking expenses
- bank operating expenses
- bloated expenses
- bloated operating expenses
- board expenses
- broker's expenses
- budget expenses
- budgetary expenses
- budgeted expenses
- building expenses
- business expenses
- business travel expenses
- cable expenses
- calculated expenses
- capitalized expenses
- carriage expenses
- cash expenses
- city's operating expenses
- clerical expenses
- collecting expenses
- collection expenses
- commercial expenses
- commission expenses
- compensation expenses
- computed expenses
- considerable expenses
- constant expenses
- contango expenses
- contract expenses
- contractual expenses
- controllable expenses
- current expenses
- current operating expenses
- customs expenses
- daily expenses
- dead expenses
- debt service expenses
- deductible expenses
- deferred expenses
- delivery expenses
- depreciation expenses
- direct expenses
- disbursement expenses
- discharging expenses
- discount expenses
- distribution expenses
- eligible expenses
- encashment expenses
- engineering expenses
- entertainment expenses
- equipment maintenance expenses
- establishment expenses
- estimated expenses
- everyday expenses
- exceptional expenses
- excess expenses
- executive expenses
- extra expenses
- extraordinary expenses
- extravagant expenses
- factory expenses
- federal expense
- fee and commission expenses
- financial expenses
- financing expenses
- fixed expenses
- flat expenses
- foreign exchange expenses
- formation expenses
- forwarding expenses
- freight expenses
- fringe benefit expenses
- funding expenses
- general expenses
- general and administrative expenses
- general average expenses
- general occuppancy expenses
- general operating expenses
- guardianship expenses
- harbour expenses
- hauling expenses
- heavy expenses
- high expenses
- hotel expenses
- identifiable additional expenses
- idle facility expenses
- idle plant expenses
- impairment-related expenses
- incidental expenses
- income expense on bonds
- income tax expense
- incurred expenses
- indirect expenses
- interest expenses
- initial expenses
- installation expenses
- insurance expenses
- interest expenses
- interest expense on current accounts in credit
- interest expense on debenture
- interest expense on demand deposits loans
- interest expenses on items with agreed maturity dates
- interest expense on special savings accounts
- itemized medical expenses
- job-hunting expenses
- job travel expenses
- lavish expenses
- law expenses
- legal expenses
- living expenses
- loading expenses
- lodging expenses
- mail expenses
- maintenance expenses
- management expenses
- manufacturing expenses
- marketing expenses
- material expenses
- maximum expenses
- medical expenses
- minimum expenses
- miscellaneous expenses
- monetary expenses
- monthly expenses
- mortgage expenses
- moving expenses
- necessary expenses
- noncash expenses
- noncontrollable expenses
- noninterest operating expenses
- nonoperating expenses
- nonproductive expenses
- nonrecurrent expenses
- nonrecurring expenses
- office expenses
- one-off expenses
- operating expenses
- operational expenses
- organizational expenses
- other expenses
- out-of-pocket expenses
- overall expenses
- overhead expenses
- overseas housing expenses
- packing expenses
- particular expenses
- payroll expenses
- per capita expenses
- period expenses
- permissible expenses
- personal expenses
- personal consumption expenses
- personnel expenses
- petty expenses
- planned expenses
- pocket expenses
- postage expenses
- postal expenses
- preliminary expenses
- prepaid expenses
- preparation expenses
- processing expenses
- production expenses
- promotion expenses
- promotional expenses
- protest expenses
- public expenses
- publicity expenses
- quality expenses
- reasonable expenses
- recovery expenses
- recurrent expenses
- recurring expenses
- reimbursable expenses
- reinvoiced expenses
- relocation expenses
- removal expenses
- removing expenses
- rent expense
- repair expenses
- representation expenses
- rework expenses
- running expenses
- running-in expenses
- sales promotion expense
- salvage expenses
- selling expenses
- selling, general and administrative expenses
- service expenses
- shipping expenses
- ship's expenses
- special expenses
- specific expenses
- standing expenses
- starting expenses
- start-up expense
- stationary expenses
- stevedoring expenses
- storage expenses
- subsistence expenses
- substituted expenses
- sundry expenses
- supplementary expenses
- tax expenses
- tax deductible interest expenses
- telephone expenses
- telex expenses
- testamentary expenses
- title expenses
- total expenses
- towage expenses
- trade expenses
- transfer expenses
- transhipment expenses
- transport expenses
- transportation expenses
- travel expenses
- travel and entertainment expenses
- travelling expenses
- trimming expenses
- uncontrollable expenses
- unforeseen expenses
- unit expenses
- unloading expenses
- unproductive expenses
- unreasonable expenses
- unreimbursed expenses
- unreimbursed job travel expenses
- unscheduled expenses
- unwarranted expenses
- upkeep expenses
- variable expenses
- wages expenses
- warehouse expenses
- warranty expenses
- wheeling expenses
- working expenses
- works general expenses
- expenses as percentage of sales
- expenses for the account of
- expenses for protesting a bill
- expenses in foreign exchange
- expenses of carriage
- expenses of the carrier
- expenses of circulation
- expenses of collection
- expenses of discharge
- expenses of haulage
- expenses of the insured
- expenses of the parties
- expenses of production
- expenses of protest
- expenses of reproduction
- expenses of shipping
- expenses of trackage
- expenses of transhipping
- expenses of transportation
- expenses on arbitration
- expenses on charter
- expenses on collection
- expenses on compensation for damage
- expenses on currency transactions
- expenses on customer transactions
- expenses on erection work
- expense on financing commitments
- expenses on guarantee commitments
- expenses on insurance
- expenses on materials
- expenses on off-balance-sheet transactions
- expenses on patenting procedure
- expenses on payment instruments
- expenses on repairs
- expenses on replacement
- expenses on scientific research
- expenses on security transactions
- expenses on selling
- expenses on selling effort
- expenses on setting-up
- expenses on storage
- expenses on technical service
- expenses on trading securities
- expenses on treasury operations and interbank transactions
- expenses per head of population
- at the expense of
- at great expense
- at the owner's expense and risk
- at the firm's expense
- less expenses
- minus expenses
- free of expenses
- free of all expenses
- expenses charged forward
- expenses connected with capital lease
- expenses connected with fund transfer
- expenses connected with obtaining credit
- expenses connected with the procedure in bankruptcy
- expenses deducted
- expenses incurred in searching for a job
- expenses prepaid
- expenses related to receivership
- absorb expenses
- account for the expenses
- advance expenses
- allocate expenses
- apportion expenses
- approve expenses
- assess expenses
- assume expenses
- authorize expenses
- avoid expenses
- avoid extra expenses
- bear expenses
- calculate expenses
- cause expenses
- charge expenses to the account of smb.
- compensate for expenses
- cover expenses
- curb expenses
- curtail expenses
- cut down expenses
- defray expenses
- determine expenses
- distribute expenses
- double expenses
- duplicate expenses
- entail expenses
- enter as expense
- estimate expenses
- experience extensive expenses
- go to expense
- halve expenses
- increase expenses
- incur expenses
- indemnify for expenses
- involve expenses
- itemize expenses
- limit expenses
- make expenses
- meet expenses
- offset expenses
- overestimate expenses
- participate in expenses
- pay expenses
- pile up expenses
- place expenses to smb.'s charge
- pool expenses
- prepay expenses
- put to expense
- put to great expense
- recognize expenses
- recompense expenses
- recover expenses
- reduce expenses
- refund the expenses
- reimburse smb. for expenses
- repay expenses
- run up expenses
- save expenses
- sequestrate expenses
- share expenses
- slash expenses
- spare no expense
- split expenses
- substantiate the expenses
- undertake expensesEnglish-russian dctionary of contemporary Economics > expense
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11 расходы на амортизацию статьи баланса
Economy: amortization expensesУниверсальный русско-английский словарь > расходы на амортизацию статьи баланса
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12 расходы по амортизации
Economy: amortization expenses (статья баланса)Универсальный русско-английский словарь > расходы по амортизации
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13 Abschreibungen immaterieller Wirtschaftsgüter
Business german-english dictionary > Abschreibungen immaterieller Wirtschaftsgüter
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14 амортизационные начисления, относимые на издержки производства
Banks. Exchanges. Accounting. (Russian-English) > амортизационные начисления, относимые на издержки производства
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15 списание отложенных расходов
Banks. Exchanges. Accounting. (Russian-English) > списание отложенных расходов
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16 списывание отложенных расходов
Banks. Exchanges. Accounting. (Russian-English) > списывание отложенных расходов
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17 расход
муж.
1) (на что-л.) (расходование) expenditure( for), expense
2) мн. расходы (издержки) charges, expenses, exps, outlay;
expenditure большие расходы ≈ heavy expenses вводить кого-л. в расход ≈ to put smb. to expense списывать что-л. в расход ≈ to write smth. off (as a loss) сократить расходы ≈ to cut down expenses покрыть свои расходы ≈ clear one's expenses
3) бух.;
коммерч. debit;
expenditure, outlay
4) (потребление;
о горючем) consumption (of) ∙ вывести/пустить кого-л. в расход ≈ to shoot smb.;
to execute smb. на расход в расходем.
1. (затрата, издержки) expense;
мн. тж. expenditure sg., outlay sg., charges, costs, spending sg.: государственные ~ы State expenditure;
приход и ~ income and expenditure;
административные ~ы administrative (organization) costs;
амортизационные ~ы amortization (depreciation) costs;
арбитражные ~ы arbitration costs;
бюджетные ~ы budgetary expenditures;
валютные ~ы currency expenditures;
денежные ~ы cash expenditures;
командировочные ~ы travelling expenses;
комиссионные ~ы commission expenses;
компенсационные ~ы compensation expenses;
косвенные/прямые ~ы indirect/direct expenses;
накладные ~ы burden costs, overhead charges;
непредвиденные ~ы unforeseen expenses;
непроизводительные ~ы unproductive expenses;
прочие ~ы miscellaneous costs;
статья ~ов items of expenses;
нести ~ы bear expenses;
оплачивать ~ы cover( pay) expenses;
покрывать ~ы meet the expenses, дорожные ~ы travelling expenses;
2. (потребление) consumption;
~ масла oil consumption;
3. (графа в бухгалтерской книге) expenditure;
вводить кого-л. в ~ put* smb. to expense;
списывать что-л. в ~ write* smth. off (as a loss). -
18 Abschreibung
Abschreibung f 1. FIN, RW writedown, depreciation, allowance for depreciation, depreciation allowance (Sachanlagevermögen); amortization (immaterielles Anlagevermögen = intangible fixed assets, insbesondere der Geschäftswert = goodwill; IAS 38); write-off, writeoff (außerplanmäßige Vollabschreibung, non-scheduled depreciation); (BE) capital allowance, writing-off; (AE) allowance for depreciation; 2. GRUND depreciation; 3. WIWI capital consumption, capital consumption allowance* * *f 1. < Geschäft> write-off, transcription; 2. < Grund> depreciation; 3. < Rechnung> amortizement, capital allowance (BE), writing-off, allowance for depreciation (AE), amortization; 4. <Vw> capital consumption, capital consumption allowance* * *Abschreibung
writeoff (US), charge-off, markdown, write-down, (einzelner Posten) item written off, (für Substanzverringerung) depletion, (für Wertminderung) [allowance for] depreciation, amortization, lost usefulness;
• nach Abschreibung aller Verluste after charging off all losses;
• 7b Abschreibung allowance on premises, [statutory] repairs allowance (deduction);
• altersbedingte Abschreibung depreciation for age;
• bilanzmäßig anerkannte Abschreibung balance-sheet depreciation;
• steuerlich anerkannte Abschreibung tax (business) depreciation, tax writeoff (US) (write-off, Br.);
• beschleunigte Abschreibung accelerated depreciation, emergency amortization, rapid writeoff (US);
• betriebsbedingte Abschreibungen plant write-offs (Br.);
• buchmäßige Abschreibung theoretical depreciation;
• degressive Abschreibung declining-balance (reducing balance) depreciation;
• geometrisch degressive Abschreibung double-declining balance depreciation;
• digitale Abschreibung sum-of-the-years digit method (US);
• entstandene Abschreibungen depreciation accruals;
• aufgrund natürlicher Abnutzung erforderliche Abschreibung physical depreciation;
• erhöhte Abschreibungen accelerated allowance (Br.);
• gebrauchsbedingte Abschreibung (Maschinen) wear-out;
• genehmigte Abschreibung allowance for depreciation (Br.);
• laufende Abschreibungen writing-down allowances (Br.);
• lineare Abschreibung straight-line [method of] depreciation (US);
• höchst mögliche Abschreibung maximum depreciation;
• normale Abschreibung ordinary depreciation;
• ordentliche Abschreibung depreciation according to plan;
• progressive Abschreibung sinking-fund method of depreciation (US);
• steuerbegünstigte vorzeitige Abschreibung accelerated allowance (Br.), emergency amortization, rapid writeoff (US);
• übermäßige Abschreibung excessive depreciation;
• verbrauchsbedingte Abschreibung physical depreciation;
• verdiente Abschreibung amount of depreciation earned;
• verkürzte Abschreibung accelerated writeoff (Br.);
• vollständige Abschreibung wholesale writing down;
• steuerlich zulässige Abschreibungen tax writeoffs (US), capital allowance (Br.);
• Abschreibung für Abnutzung depreciation for wear and tear (Br.), wear-and-tear allowance (Br.);
• Abschreibung für Anlagegüter (AfA) annual allowance (Br.);
• jährliche Abschreibung auf das Anlagevermögen capital allowance (Br.), depreciation on fixed assets, annual depreciation (allowance, Br.);
• Abschreibung im Anschaffungsjahr first-year allowance (Br.);
• Abschreibung nach Anschaffungswerten historic-cost depreciation;
• Abschreibung auf Basis der erbrachten Leistung service output depreciation method;
• Abschreibungen auf Betriebsanlagen depreciation of industrial equipment, allowance on plant (Br.);
• Abschreibung auf die Betriebs- und Geschäftsausstattung depreciation on office furniture and equipment;
• Abschreibungen auf Betriebsanlagen und Zubehör plant and material writeoffs;
• Abschreibungen auf das Betriebsvermögen works depreciation;
• Abschreibung vom jeweiligen Buchwert written-down value;
• Abschreibungen für Devisenverluste writeoffs for losses on foreign exchange (US);
• Abschreibungen auf Einrichtungsgegenstände capital allowances on furniture (Br.);
• Abschreibung auf Fabrikgebäude mills and factories allowance (Br.);
• Abschreibung auf Finanzanlagen writedowns and other valuation adjustments of investments;
• Abschreibungen für Gebäude depreciation of buildings;
• Abschreibung auf gewerblich genutzte Gebäude industrial building allowance (Br.);
• Abschreibung auf Gebäudekonto (für Gebäudeabnutzung) reduction of premises account;
• Abschreibungen und Gewinne retentions;
• Abschreibungen plus nicht ausgeschüttete Gewinne business savings, net cashflow;
• Abschreibungen auf Grundstücke real-estate depreciation, depreciation of premises (property owned);
• Abschreibungen auf das Grundstücksvermögen depreciation on land;
• Abschreibungen auf Industriebauten industrial building allowance (Br.);
• Abschreibung für Investitionen investment allowance (Br.);
• Abschreibung von Lagerbeständen inventory writedown;
• hundertprozentige steuerliche Abschreibungen für Maschinen und Betriebsausrüstung im Anlaufsjahr 100% first-year tax relief on new machinery and plant;
• Abschreibung auf den Maschinenpark depreciation on machinery;
• Abschreibung im Rahmen der volkswirtschaftlichen Gesamtrechnung maintaining capital intact;
• Abschreibung auf Rationalisierungsinvestitionen functional depreciation;
• Abschreibungen auf Sachanlagen depreciation on tangible assets;
• Abschreibung für Substanzverringerung (Substanzverzehr, Substanzverlust) depletion allowance (Br.) (expenses);
• Abschreibungen auf Verwaltungsgebäude reductions of premises account;
• Abschreibungen auf Warenbestände inventory writedowns;
• Abschreibung auf Werksanlagen depreciation on plant;
• Abschreibung für Wertminderung allowance for wear and tear (Br.);
• Abschreibung nach Wiederbeschaffungskosten replacement-cost depreciation;
• Abschreibung vom Wiederbeschaffungswert depreciation on replacement value;
• Abschreibung auf Wirtschaftsgebäude agricultural building allowance (Br.);
• Abschreibungen auf die Preise abwälzen to charge depreciation of equipment onto costs;
• Abschreibung aussetzen to interrupt depreciation;
• mit Abschreibungen belasten to charge depreciations;
• zulässige Abschreibung auf das Anlagevermögen berechnen to compute allowance (Br.) (depreciation);
• steuerliche Abschreibungen vornehmen können to gain relief;
• steuerlich zulässige Abschreibungen in Anspruch nehmen to claim capital allowance (Br.);
• als steuerlich zulässige Abschreibung anerkannt sein to qualify for capital allowances (Br.);
• mit Abschreibungen belastet sein to be burdened with charges of depreciations;
• seine Abschreibungen verdienen to earn one’s depreciation;
• Abschreibung [zeitlich] verteilen to allocate depreciation;
• seine Abschreibungen steuerlich über mehrere Jahre verteilen to spread one’s depreciation over several years;
• Abschreibungen vornehmen to write off (down), to charge depreciations, to depreciate;
• steuerlich anerkannte Abschreibungen vornehmen to depreciate for tax purposes;
• Abschreibungen auf Kapitalanlagegüter steuerlich vortragen to carry forward capital allowance (Br.);
• 2% des Hauswertes pro Jahr für Abschreibungen zulassen to compute the writing-down on the basis of 2% per year of the cost of the building (Br.);
• für Abschreibungen zurückstellen to allow for depreciation. -
19 EBITDA
abbr. Finearnings before interest, tax, depreciation, and amortization: The earnings generated by a business’s fundamental operating performance, frequently used in accounting ratios for comparison with other companies. Interest on borrowings, tax payable on those profits, depreciation, and amortization are excluded on the basis that they can distort the underlying performance.EXAMPLEIt is calculated as follows:Revenue – Expenses (excluding tax and interest, depreciation, etc.) = EBITDAIt is important to note that EBITDA ignores many factors that impact true cash flow, such as working capital, debt payments and other fixed expenses. Even so, it may be useful in terms of evaluating firms in the same industry with widely different capital structures, tax rates and depreciation policies. -
20 efficiency ratio
Fina way of measuring the proportion of operating revenues or fee income spent on overhead expenses.EXAMPLEOften identified with banking and financial sectors, the efficiency ratio indicates a management’s ability to keep overhead costs low. In banking, an acceptable efficiency ratio was once in the low 60s. Now the goal is 50, while better-performing banks boast ratios in the mid 40s. Low ratings usually indicate a higher return on equity and earnings.This measurement is also used by mature industries, such as steel manufacture, chemicals, or car production, that must focus on tight cost controls to boost profitability because growth prospects are modest.The efficiency ratio is defined as operating overhead expenses divided by turnover. If operating expenses are $100,000, and turnover is $230,000, then:100,000/230,000 = 0.43 efficiency ratioHowever, not everyone calculates the ratio in the same way. Some institutions include all non-interest expenses, while others exclude certain charges and intangible asset amortization.A different method measures efficiency simply by tracking three other measures: accounts payable to sales, days sales outstanding, and stock turnover. This indicates how fast a company is able to move its merchandise. A general guide is that if the first two of these measures are low and third is high, efficiency is probably high; the reverse is likewise true.To find the stock turnover ratio, divide total sales by total stock. If net sales are $300,000, and stock is $140,000, then:300,000/140,000 = 2.14 stock turnover ratioTo find the accounts payable to sales ratio, divide a company’s accounts payable by its annual net sales. A high ratio suggests that a company is using its suppliers’ funds as a source of cheap financing because it is not operating efficiently enough to generate its own funds. If accounts payable are $50,000, and total sales are $300,000, then:50,000/300,000 = 0.14 × 100 = 14% accounts payable to sales ratio
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См. также в других словарях:
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