-
101 asset transfer
n.Anlagenumsetzung f.Vermögensübertragung f. -
102 asset turnover
n.Kapitalumschlag m. -
103 asset valuation
n.Anlagenbewertung f. -
104 asset voucher
n.Anlagenbeleg m. -
105 asset-stripper
'as·set-strip·pern; ( pej) jd, der eine Firma aufkauft, um sie anschließend ohne Rücksicht auf diese selbst und ihre Zukunft Gewinn bringend auszuschlachten -
106 asset-stripping
'as·set-strip·pingn -
107 asset
• Wirtschaftsgut, Sachwert, Vermögenswert -
108 asset
-
109 asset
-
110 non-wasting asset
non-wasting asset (AE) ACC nicht abnutzbares Wirtschaftsgut n (im Zeitverlauf; e.g. goodwill according to SFAS 142/US GAAP; Sonderabschreibungen nur zulässig nach einem Werthaltigkeitstest = impairment test; cf wasting asset)Englisch-Deutsch Fachwörterbuch der Wirtschaft > non-wasting asset
-
111 underlying asset
underlying asset FIN Basisprodukt n, zugrunde liegender Basiswert m, zugrunde liegender Vermögenswert m, Underlying n (synonymous: underlying, underlying asset, underlying instrument; opposite: derivative product)Englisch-Deutsch Fachwörterbuch der Wirtschaft > underlying asset
-
112 value of an asset as part of an enterprise
value of an asset as part of an enterprise ACC, TAX Teilwert m (synonymous: going concern value; value of an asset or a project under the assumption that the business entity will continue in operational existence for the foreseeable future; Kaufpreis, den der Erwerber eines Unternehmens bei unterstellter Unternehmensfortführung für ein einzelnes Wirtschaftsgut ansetzen würde; § 61 Nr. 1 EStG, § 10 BewG)Englisch-Deutsch Fachwörterbuch der Wirtschaft > value of an asset as part of an enterprise
-
113 wasting asset
wasting asset (AE) ACC, ECON kurzlebiger Vermögenswert m, kurzlebiges Wirtschaftsgut n, Vermögen n mit begrenzter Nutzungsdauer, Wirtschaftsgut n mit begrenzter Nutzungsdauer, abnutzbares Wirtschaftsgut n (cf non-wasting asset)Englisch-Deutsch Fachwörterbuch der Wirtschaft > wasting asset
-
114 deferred asset
-
115 capital asset
-
116 capital asset pricing
-
117 capital asset pricing model
-
118 capital-asset ratio
capital-asset ˈra·tio -
119 accrued asset
Englisch-Deutsch Fachwörterbuch der Wirtschaft > accrued asset
-
120 addition of fixed asset units
Englisch-Deutsch Fachwörterbuch der Wirtschaft > addition of fixed asset units
См. также в других словарях:
asset — as·set / a ˌset, sət/ n [back formation from assets, singular, sufficient property to pay debts and legacies, from Anglo French asetz, from Old French asez enough] 1: the entire property of a person, business organization, or estate that is… … Law dictionary
Asset allocation — is a term used to refer to how an investor distributes his or her investments among various classes of investment vehicles (e.g., stocks and bonds). A large part of financial planning is finding an asset allocation that is appropriate for a given … Wikipedia
Asset poverty — is an economic and social condition that is more persistent and prevalent than income poverty. It can be defined as a household’s inability access wealth resources that are sufficient enough to provide for basic needs for a period of three months … 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 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
Asset recovery — is also called investment recovery or resource recovery, is the process of maximizing the value of unused or end of life assets through effective reuse or divestment. Both large and small organizations practice asset recovery at some level with… … Wikipedia
ASSET (avion spatial) — ASSET ASSET préservé au Musée de l USAF, Dayton, Ohio Généralités Rôle Avion spatial Construct … Wikipédia en Français
Asset recovery software — is a business term that refers to a set of software tools or modules used in executing asset recovery transactions, managing buyer relationships, and controlling associated business processes. The key purpose of these tools is to help companies… … Wikipedia
asset-stripping — ˈasset ˌstripping verb [uncountable] FINANCE the practice of buying a company whose shares are worth less than its assets, then selling its assets in order to make a quick profit: • The new owners turned out to be more interested in asset… … Financial and business terms
asset-stripper — asset stripping ˈasset ˌstripping verb [uncountable] FINANCE the practice of buying a company whose shares are worth less than its assets, then selling its assets in order to make a quick profit: • The new owners turned out to be more interested… … Financial and business terms
Asset retirement obligation — Asset Retirement Obligations provide for future disposal of assets as required by SFAS 143 [http://www.aicpa.org/PUBS/JOFA/dec2001/hiner.htm] . Firms must recognize the ARO liability in the period it was acquired, generally acquisition. The… … Wikipedia