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1 balance
m.1 balance sheet (finance) (document).balance consolidado consolidated balance sheet2 outcome.hacer balance (de) to take stock (of)el accidente tuvo un balance de seis heridos a total of six people were wounded in the accident3 remainder, residue, rest, balance.* * *1 (movimiento) rocking3 (cálculo) total4 (resultado) outcome, result■ el balance de la reunión ha sido positivo on balance, the meeting was successful5 (equilibrio) balance\hacer un balance de to take stock of, weigh up, evaluatebalance acústico sound balance* * *SM1) (Econ) [de una cuenta] balance; (=documento) balance (sheet); (Com) [de existencias] stocktaking, inventory (EEUU)hacer balance — [de una cuenta] to draw up a balance; [de existencias] to take stock, do the stocktaking
2) (=resultado)el balance de víctimas mortales en el accidente — the death toll in the accident, the number of dead in the accident
el equipo tiene un balance de dos victorias y tres derrotas — so far the team have had two wins and three defeats
un abogado con un buen balance de casos ganados — a lawyer who has won a good proportion of his cases
3) (=evaluación) [de hecho, situación] assessment, evaluationlos puntos negros en el balance del año académico — the black spots in the assessment o evaluation of the academic year
hizo balance de los cinco años de su gobierno — he assessed o evaluated o took stock of the five years of his government
4) (=balanceo) to-and-fro motion; [de un barco] roll, rolling5) (=indecisión) vacillation6) Caribe (=mecedora) rocking chair* * *1)a) (resumen, valoración) assessment, evaluationhacer balance de algo — to take stock of something, to evaluate something
b) ( resultado) result, outcomeun balance positivo/negativo — a positive/negative result o outcome
2) (Com, Fin)a) ( inventario) stocktakingb) (cálculo, cómputo) balancec) ( documento) balance sheetd) ( de cuenta) balance* * *= supply balance sheet, balance, balance sheet.Ex. The OECD publishes annual supply balance sheets for meat, dairy products and eggs, and food consumption statistics, for each of its twenty-four member states.Ex. The concept of such co-operation is very interesting and we continue to build a history of Stumpers activity to assess the balance of 'giving and taking'.Ex. The balance sheets indicate the degree of dependence on certain imported minerals.----* balance bancario = bank balance.* balance comercial = balance of trade, trade balance.* balance de cuentas = financial statement.* balance final = balance.* balance final, el = bottom line, the.* hacer balance de = take + stock of.* hacer el balance de cuentas = balance + the cash, balance + the cash drawer.* * *1)a) (resumen, valoración) assessment, evaluationhacer balance de algo — to take stock of something, to evaluate something
b) ( resultado) result, outcomeun balance positivo/negativo — a positive/negative result o outcome
2) (Com, Fin)a) ( inventario) stocktakingb) (cálculo, cómputo) balancec) ( documento) balance sheetd) ( de cuenta) balance* * *= supply balance sheet, balance, balance sheet.Ex: The OECD publishes annual supply balance sheets for meat, dairy products and eggs, and food consumption statistics, for each of its twenty-four member states.
Ex: The concept of such co-operation is very interesting and we continue to build a history of Stumpers activity to assess the balance of 'giving and taking'.Ex: The balance sheets indicate the degree of dependence on certain imported minerals.* balance bancario = bank balance.* balance comercial = balance of trade, trade balance.* balance de cuentas = financial statement.* balance final = balance.* balance final, el = bottom line, the.* hacer balance de = take + stock of.* hacer el balance de cuentas = balance + the cash, balance + the cash drawer.* * *A1(resumen, valoración): elaboró un balance sobre sus dos años en el puesto she took stock of her two years in the jobhizo un balance económico y artístico del festival he evaluated o assessed the festival from a financial and artistic point of view2 (resultado) result, outcomesu gestión arroja un balance positivo/negativo his management has produced positive/negative resultsun total de 25 muertos es el balance definitivo del incendio the final death toll in the fire is 251 (inventario) stocktaking2 (cálculo, cómputo) balance3 (documento) balance sheetcuadrar un balance to balance (off) the accounts, to get the accounts to balance4 (de una cuenta) balanceCompuesto:masculine trial balance* * *
balance sustantivo masculino
1
hacer balance de algo to take stock of sth, to evaluate sth
2 (Com, Fin) (cálculo, cómputo) balance;
( documento) balance sheet;
( de cuenta) balance
balance sustantivo masculino
1 Fin balance
(documento financiero) balance sheet
2 (valoración, resultado) outcome: se desconoce el balance de víctimas, the number of victims is unknown
3 fig (reflexión, valoración) tienes que hacer balance de tu matrimonio, you must take stock of your marriage
' balance' also found in these entries:
Spanish:
balanza
- casar
- cuadrar
- deficitaria
- deficitario
- desequilibrar
- desnivelar
- desnivelada
- desnivelado
- deudor
- deudora
- equilibrar
- equilibrio
- nivelar
- saldo
- ajustar
- balancear
- contrapeso
- desequilibrado
- mantener
- perder
English:
balance
- balance of payments
- balance of power
- balance out
- balance sheet
- bank balance
- bottom line
- consolidate
- debit balance
- doctor
- off-balance
- outstanding
- quarterly statement
- trading results
- weekly statement
- bank
- credit
- fine
- footing
- over
- stock
- strike
* * *balance nm[documento] balance sheet balance de comprobación trial balance;balance consolidado consolidated balance sheet;balance de inventario stock check;Am balance de pagos balance of payments2. [resultado] outcome;el balance de la experiencia fue positivo on balance, the experience was a positive one;el accidente tuvo un balance de seis heridos a total of six people were wounded in the accident;el balance de muertos the death toll3. [análisis, reflexión] assessment;han hecho un balance positivo de la gestión del nuevo presidente their assessment of the new president's performance is positive;al acabar la temporada, hicieron balance de los resultados at the end of the season they took stock of o reflected on their results4. [en equipo de música] balance* * *m COM balance;hacer balance do the books;* * *balance nm1) : balance2) : balance sheet -
2 годовой консолидированный баланс
Banks. Exchanges. Accounting. (Russian-English) > годовой консолидированный баланс
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3 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. -
4 bilancio
m (pl -ci) balance( rendiconto) balance sheetbilancio annuale annual accountsbilancio consuntivo closing balancebilancio dello Stato national budgetbilancio preventivo budgetfare il bilancio draw up a balance sheetfig take stockrelazione f annuale di bilancio annual report* * *bilancio s.m.1 (econ., comm.) balance; (spec. di previsione) budget; ( di esercizio) balance sheet: bilancio attivo, passivo, credit, debit balance; bilancio comunitario, community budget; bilancio consolidato, consolidated balance sheet; bilancio consuntivo, closed budget (o final balance); bilancio dello stato, (national) budget; bilancio di costituzione, establishment balance sheet; bilancio di apertura, opening balance sheet; bilancio familiare, household budget; bilancio in pareggio, balanced budget; bilancio provvisorio, interim (o provisional) balance sheet; bilancio ( statale) di competenza, budget of authorisation; bilancio annuale, annual balance sheet; revisione, verifica del bilancio, balance sheet auditing (o audit); voce di bilancio, balance sheet item; bilancio di apertura, opening balance; bilancio di chiusura, closing balance; bilancio fiscale, tax balance sheet; bilancio di verifica, trial balance; bilancio preventivo delle vendite, sales budget; fare un bilancio, to draw up (o strike) a balance sheet; approvare il bilancio, to pass the budget; chiudere un bilancio in attivo, to close a balance (o to balance the books) with a profit (o in the black); chiudere un bilancio in passivo, to close a balance (o to balance the books) with a loss (o in the red); chiudere un bilancio in pareggio, to balance the budget (o the break even); fare un bilancio preventivo, to budget; falsificare un bilancio, to counterfeit a balance // di bilancio, budgetary // fuori bilancio, off balance sheet2 (fig.) (net) result, outcome: fare il bilancio della propria vita, to take stock of one's life; mettere in bilancio, to consider (o to take into consideration); fare il bilancio di una situazione, to take stock (o to weigh the pros and cons) of a situation* * *Rossi Spa ha chiuso il bilancio in attivo, passivo — Rossi Spa made a profit, loss in the last financial year
iscrivere a bilancio — to include [sth.] in the budget [uscita, entrata]
2) (di catastrofe, incidente) toll, cost3) fig. (valutazione)fare il bilancio di qcs. — to take stock of sth., to review sth.
•bilancio preventivo o di previsione budget; bilancio pubblico — Budget
* * *bilanciopl. -ci /bi'lant∫o, t∫i/sostantivo m.1 amm. (preventivo) budget; (rendiconto) balance (sheet); Rossi Spa ha chiuso il bilancio in attivo, passivo Rossi Spa made a profit, loss in the last financial year; bilancio in pareggio balanced budget; chiudere il bilancio in pareggio to break even; iscrivere a bilancio to include [sth.] in the budget [uscita, entrata]2 (di catastrofe, incidente) toll, cost; bilancio ufficiale delle vittime official death toll3 fig. (valutazione) fare il bilancio di qcs. to take stock of sth., to review sth.; qual è il bilancio dell'anno? how did the year turn out?bilancio di apertura opening balance; bilancio di chiusura closing balance; bilancio energetico energy balance; bilancio familiare household budget; bilancio preventivo o di previsione budget; bilancio pubblico Budget. -
5 Jahresabschluss
Jahresabschluss m FIN, RW accounts, annual accounts, annual financial statements (i. w. S.: Jahresbilanz, Gewinn- und Verlustrechnung und, u. a. bei Kapitalgesellschaften, Anhang, Lagebericht sowie Prüfungsbericht; annual balance sheet, income statement, notes, annual report and audit report) • dem Jahresabschluss zustimmen FIN, RW approve the accounts • den Jahresabschluss aufstellen FIN, RW prepare the annual financial statements • den Jahresabschluss feststellen FIN, RW approve the year-end financial statements, (BE) adopt the annual accounts* * *m 1. < Finanz> accounts; 2. < Rechnung> annual accounts, financial statement ■ dem Jahresabschluss zustimmen < Finanz> approve the accounts ■ den Jahresabschluss feststellen < Finanz> approve the year-end financial statements* * *Jahresabschluss
[annual] accounts, annual balance [sheet] (Br.), annual financial statement, year-end closing (US), annual settlement (statement, US, report, Br.);
• festgestellter Jahresabschluss established statement of accounts;
• konsolidierter Jahresabschluss consolidated balance sheet;
• Jahresabschluss im Flugzeugbereich aviation account;
• Jahresabschluss mit Vergleichszahlen comparative financial statements;
• Jahresabschluss feststellen to establish statement of accounts;
• Jahresabschluss manipulieren to mishandle the financial statement;
• mit dem Jahresabschluss beschäftigt sein to be balancing the books of the year, to make up one’s accounts;
• Jahresabschluss vorlegen to present the balance sheet;
• Jahresabschlussarbeiten balancing of the books;
• mit den Jahresabschlussarbeiten beschäftigt sein to be balancing the books for the year;
• Jahresabschlussbilanz annual balance sheet, year-end closing (US);
• Jahresabschlussbilanz verschönern to dress up the year-end books;
• Jahresabschlussbuchung year-end closing entry (US);
• Jahresabschlussprüfung public accounting, annual (general) audit;
• Jahresabschlusszahlung end-of-year payment;
• Jahresabschlussziffern year-end figures (US). -
6 konsolidiert
konsolidiert adj BANK, FIN, RW, WIWI consolidated • auf konsolidierter Basis FIN, RW on a consolidated basis • auf nicht konsolidierter Basis FIN, RW on an unconsolidated basis* * *adj <Bank, Finanz, Rechnung, Vw> consolidated ■ auf konsolidierter Basis <Finanz, Rechnung> on a consolidated basis ■ auf nicht konsolidierter Basis <Finanz, Rechnung> on an unconsolidated basis--------: nicht konsolidiert< Finanz> unfunded debt* * *konsolidiert
funded, (Bilanz) consolidated;
• nicht konsolidiert (Bilanz) unconsolidated, (Schuld) unfunded;
• konsolidierte Anleihe consolidated (funded) loan;
• konsolidierte Bilanz consolidated balance sheet ([financial] statements, US);
• konsolidierte Gesellschaft consolidated company;
• konsolidierte Gewinn- und Verlustrechnung consolidated profit and loss statement (US);
• konsolidierter Konzernabschluss consolidated [annual statement of] accounts;
• konsolidierte Schuld funded (consolidated) debt;
• konsolidierte Staatsanleihe consolidated annuities;
• konsolidierte Staatspapiere consols (Br.), consolidated funds (stocks) (Br.), consolidated bonds (US);
• konsolidierte Verbindlichkeit funded liability. -
7 konsolidierter Jahresabschluss
konsolidierter Jahresabschluss m RW consolidated annual accounts* * *konsolidierter Jahresabschluss
consolidated balance sheetBusiness german-english dictionary > konsolidierter Jahresabschluss
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8 Konzern
Konzern m GEN affiliated group, group of companies, concern, group (rechtlich selbstständige und wirtschaftlich unselbstständige Unternehmen unter einheitlicher Leitung) • in einem Konzern zusammenfassen GEN affiliate* * *m < Geschäft> affiliated group, group of companies, concern, group ■ in einem Konzern zusammenfassen < Geschäft> affiliate* * *Konzern
combination, combine, conglomerate, group of companies, affiliated group of corporations (US), business trust (US);
• kurzfristig gebildeter Konzern limited trust (US);
• horizontaler Konzern horizontal combine (combination);
• international operierender Konzern global player;
• vertikaler Konzern lateral combination, integrated (vertical) trust (US);
• Konzern mit den besten Ergebnissen best-performing group;
• Konzern der Holz verarbeitenden Industrie timber group;
• Konzern mit breit gestreutem Produktionsprogramm multiproduct group, widely diversified conglomerate;
• wohl ausgewogener Konzern mit einem breiten Sortiment integrierter Gesellschaften well-balanced integrated group of complementary companies;
• im Wege des Zukaufs zu einem Konzern heranwachsen to take the conglomerate route to growth;
• in einem Konzern zusammenfassen to bracket together in a group;
• Konzernabsatz intercompany sale, group’s sales;
• Konzernabschluss group accounts;
• konsolidierter Konzernabschluss consolidated [annual statement of] accounts;
• Konzernaktien conglomerate shares (stocks, US);
• Konzernangebot conglomerate bid, group-wide offer;
• Konzernangestellter big-company executive;
• leitender Konzernangestellter group executive;
• Konzernanreiz impetus to combination;
• Konzernausgleich (Bilanz) intercompany elimination (squaring);
• Konzernausstoß group output;
• Konzernausweis group statement;
• Konzernbedarf group demand;
• Konzernbeteiligungen shares (stocks, US) in subsidiary companies;
• Konzernbetrieb affiliated company (organization), division of a conglomerate;
• Konzernbewegung combination movement;
• Konzernbeziehungen group relationship, intercompany (intercorporate) relations;
• Konzernbilanz consolidated (group) balance sheet, group financial statement (US), consolidated [financial] statement[s] (US);
• Konzernbilanzsumme group’s balance-sheet total;
• Konzernbildung consolidation, merger;
• ungesetzliche Konzernbildung (Kartellgesetz) unlawful combination;
• Konzern buchführung, Konzernbuchhaltung group accounts, entity accounting;
• Konzernbuchgewinn intercompany profit;
• Konzernbuchhalter group accountant;
• Konzernchef group chairman;
• Konzerndarlehn lending to a group, (Darlehn innerhalb des Konzerns) intercompany loan;
• Konzerneigenmittel group’s own funds;
• Konzerneinkauf syndicate buying;
• Konzerneinnahmen consolidated returns (income);
• Konzernentflechtung deconcentration (US), decartelization;
• Konzernentwicklung combination (trust, US) movement;
• Konzernerfolgsrechnung group profit-and-loss account;
• Konzernergebnis consolidated result;
• Konzernergebnis [weiter] verbessern to [further] improve the corporate results (income);
• Konzernerträge vor Steuern group revenue before taxation;
• Konzernetat overall-company budgets;
• Konzernfahrzeug group vehicle;
• Konzernfinanzchef group financial director, group treasurer;
• Konzernfirma affiliated (associated) company;
• Konzernforderungen intercompany claims (equities);
• Konzernfusion conglomerate merger;
• Konzerngeschäfte group activities, intercompany operations;
• Konzerngeschäftsbericht consolidated report;
• Konzerngesellschaft affiliated (associated, allied, related, constituent, consolidated, Br.) company, subsidiary [company], affiliated (consolidated) corporation (US), group member.
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