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1 asset
asset ['æset]1 nounavantage m, atout m;∎ she's a great asset to our team elle est un excellent atout pour notre équipe(possessions) avoir m, capital m; Accountancy, Finance & Law actif m; (personal) patrimoine m; (on liquidation after bankruptcy) masse f active;∎ the assets amount to £5 million l'actif s'élève à cinq millions de livres;∎ our total assets tous nos biens;∎ total assets total m de l'actif;∎ assets and liabilities l'actif m et le passif;∎ excess of assets over liabilities excédent m de l'actif sur le passif►► Finance asset allocation répartition f des actifs;Finance asset management gestion f de biens, gestion f de capital; (of individual's wealth) gestion f de patrimoine;Finance asset swap swap m d'actifs;Finance asset turnover rotation f des capitaux;Accountancy & Finance asset utilization ratio taux m d'utilisation des actifs;Accountancy asset valuation réserve f, provision f pour évaluation d'actif;Accountancy asset value valeur f de l'actif -
2 asset
∎ assets (of company) actif m; (personal) patrimoine m; (possessions) avoir m, capital m; LAW (of inheritance, company) masse f; (on liquidation after bankruptcy) masse active;∎ assets and liabilities actif et passif;∎ total assets total m de l'actif;∎ excess of assets over liabilities excédent m de l'actif sur le passifasset allocation répartition f des actifs;asset management gestion f de biens ou de capital; (of individual's wealth) gestion de patrimoine;asset stripper dépeceur m d'entreprise;asset stripping démantèlement m d'entreprise;asset swap swap m d'actifs;asset turnover rotation f des capitaux;asset utilization ratio taux m d'utilisation des actifs;asset valuation réserve f, provision f pour évaluation d'actif;ACCOUNTANCY asset value valeur f d'actif(b) (advantage) atout m;∎ she's a real asset to the company elle apporte beaucoup à l'entreprise -
3 capital
∎ to live on one's capital vivre sur son capitalcapital account compte m de capitaux;capital accumulation accumulation f de capital;capital adequacy ratio ratio m Cooke;capital allowances déductions f pl (fiscales) sur frais d'établissement;capital asset pricing model modèle m d'évaluation des actifs;capital assets actif m immobilisé, immobilisations f pl corporelles;capital bond obligation f à coupon zéro;capital budget budget m des investissements;capital budgeting gestion f des investissements;capital charge intérêt m des capitaux (investis);capital clause (in memorandum of association) constitution f du capital social;capital contribution apport m de capitaux;capital cost coût m du capital;ACCOUNTANCY capital employed capital engagé, capitaux permanents;capital equipment biens m pl d'équipement, capitaux fixes;capital expenditure mise f de fonds, investissements m pl (en immobilisations), dépenses f pl d'équipement;capital flight fuite f des capitaux;capital gains plus-value f;capital gains distribution distribution f des plus-values;capital gains tax impôt m sur les plus-values;capital goods biens d'équipement ou capitaux ou production;capital goods market marché m d'équipement;capital grant subvention f en capitalcapital growth croissance m du capital;capital income revenu m du capital;capital inflow afflux m de capitaux ou de fonds;capital injection injection f de capital ou de capitaux;capital investment investissement m de capitaux, mise de fonds;ACCOUNTANCY capital items biens capitaux;capital levy prélèvement m sur le capital;capital loss moins-value f, perte f en capitaux;capital market marché financier ou des capitaux;capital movements mouvements m pl des capitaux;capital outlay dépenses en capital;capital profits plus-value;capital project evaluation étude f de projet d'investissement;capital reserves profits m mis en réserve, réserves f non distribuées;ACCOUNTANCY capital and reserves capitaux propres;capital share part f sociale;STOCK EXCHANGE capital shares actions f pl de capitalisation;capital shortfall manque m de capitaux;capital stock capital social, capital-actions m, fonds propres;capital structure structure f financière;capital tax impôt m sur le capital;capital transaction opération f en capital;capital transfer tax droits m pl de mutation;capital turnover rotation f des capitauxcapital letter lettre f majusculeCapital gains tax is not a big issue for most people, as few people surpass the CGT allowance each year. In the 1999/2000 tax year, the individual CGT threshold, which applies to children as well as adults, is £6,800. This means a couple would have to realise gains from the sale of investments of more than £14,200 to save tax by putting some of their assets in their child's name.
См. также в других словарях:
asset turnover ratio — UK US noun [C] ► ACCOUNTING, FINANCE ASSET TURNOVER(Cf. ↑asset turnover) … Financial and business terms
Fixed-Asset Turnover Ratio — A financial ratio of net sales to fixed assets. The fixed asset turnover ratio measures a company s ability to generate net sales from fixed asset investments specifically property, plant and equipment (PP E) net of depreciation. A higher fixed… … Investment dictionary
Asset turnover — The ratio of net sales to total assets. The New York Times Financial Glossary * * * asset turnover asset turnover ➔ turnover * * * ► See Capital Turnover. * * * asset turnover UK US noun [C or U] (also ass … Financial and business terms
asset turnover — The ratio of net sales to total assets. Bloomberg Financial Dictionary * * * asset turnover asset turnover ➔ turnover * * * ► See Capital Turnover. * * * asset turnover UK US noun [C or U] (also asset turnover ratio … Financial and business terms
Asset Turnover — The amount of sales generated for every dollar s worth of assets. It is calculated by dividing sales in dollars by assets in dollars. Formula: Also known as the Asset Turnover Ratio. Asset turnover measures a firm s efficiency at using its assets … Investment dictionary
Asset turnover — is a financial ratio that measures the efficiency of a company s use of its assets in generating sales revenue or sales income to the company. [cite book |last = Bodie |first = Zane |coauthors = Alex Kane and Alan J. Marcus |title = Essentials of … Wikipedia
fixed-asset–turnover ratio — A ratio that measures an organization s activity over a period by calculating the number of times the sales are a multiple of the balance sheet value of the fixed assets. The fixed asset values may be taken either at the beginning or the end of… … Accounting dictionary
Fixed asset turnover ratio — The ratio of sales to fixed assets. The New York Times Financial Glossary … Financial and business terms
fixed asset turnover ratio — The ratio of sales to fixed assets. Bloomberg Financial Dictionary … Financial and business terms
Коэффициент оборачиваемости активов (ASSET TURNOVER RATIO) — Отношение чистого объема реализации за период к средней стоимости активов в течение этого периода … Словарь терминов по управленческому учету
Fixed asset turnover — is the ratio of sales (on the Profit and loss account) to the value of fixed assets (on the balance sheet). It indicates how well the business is using its fixed assets to generate sales.Fixed Asset Turnover = frac{Sales}{Average net fixed… … Wikipedia