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1 assets
مَوْجُودَات (شَرِكَة، إلخ) \ assets: the part of an accounts sheet that shows what one has, in relation to liabilities and capital: Machinery and land are the biggest part of a company’s assets. \ See Also أصول (أُصول) -
2 assets
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3 return on net assets
Fina ratio of the profit made in a financial year as a percentage of the assets of a company -
4 return on assets
Fina measure of profitability calculated by expressing a company’s net income as a percentage of total assets.Abbr. ROAEXAMPLEBecause the ROA formula reflects total revenue, total cost, and assets deployed, the ratio itself reflects a management’s ability to generate income during the course of a given period, usually a year.To calculate ROA, net income is divided by total assets, then multiplied by 100 to express the figure as a percentage:Net income /total assets × 100 = ROAIf net income is $30, and total assets are $420, the ROA is:30 /420 = 0.0714 × 100 = 7.14%A variation of this formula can be used to calculate return on net assets (RONA):Net income /fixed assets + working capital = RONAAnd, on occasion, the formula will separate after-tax interest expense from net income:Net income + interest expense /total assets = ROAIt is therefore important to understand what each component of the formula actually represents.Some experts recommend using the net income value at the end of the given period, and the assets value from beginning of the period or an average value taken over the complete period, rather than an end-of-theperiod value; otherwise, the calculation will include assets that have accumulated during the year, which can be misleading. -
5 net assets
Finthe amount by which the value of a company’s assets exceeds its liabilities -
6 net current assets
Finthe amount by which the value of a company’s current assets exceeds its current liabilities -
7 bank holding company
Fina company that owns one or more banks as part of its assets -
8 paper company
Fina company that only exists on paper and has no physical assets -
9 activos de una compańía
• assets of a companyDiccionario Técnico Español-Inglés > activos de una compańía
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10 активы компании
Banks. Exchanges. Accounting. (Russian-English) > активы компании
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11 acervo social
• assets of a company• corporate assets -
12 Gesellschaftsverlust
Gesellschaftsverlust
partnership loss, (AG) corporate loss;
• Gesellschaftsverluste vor Konzerneingliederung preacquisition losses;
• Gesellschaftsvermögen corporate assets (estate) (US), corporation money (US), company (corporate, US, corporation, US) property, company assets, (OHG) assets of a company (partnership), partnership assets (property, stock, estate, goods);
• in das Gesellschaftsvermögen vollstrecken to levy execution into the company’s property;
• Gesellschaftsversammlung company (Br.) (corporate, corporation, US) meeting;
• Gesellschaftsvertrag social contract (compact), contract of copartnery, (AG) articles and memorandum of association (Br.), articles of incorporation (US), (OHG) contract (articles, deed) of partnership, company agreement, partnership agreement (articles, contract, deed);
• Gesellschaftsvertrag verletzen to commit a breach of the partnership agreement;
• Gesellschaftszweck partnership purpose, objects of a company, company’s object, (AG) corporate purpose (object) (US);
• Gesellschaftszweckbestimmung objects clause. -
13 Gesellschaftsvermögen
Gesellschaftsvermögen n FIN, ADMIN corporate assets* * *n <Finanz, Verwalt> corporate assets* * *Gesellschaftsvermögen
corporate assets (estate) (US), corporation money (US), company (corporate, US, corporation, US) property, company assets, (OHG) assets of a company (partnership), partnership assets (property, stock, estate, goods) -
14 Vermögenswerte
Vermögenswerte
(Buchführung) pecuniary assets, property holdings, effects, resources (US coll.);
• abschreibbare (abschreibungsfähige) Vermögenswerte depreciable property (US);
• aussonderungsfähige Vermögenswerte equitable (colo(u)rable) assets;
• aus dem Nachlass aussonderungsfähige Vermögenswerte equitable assets;
• beitragspflichtige Vermögenswerte contributory values;
• beschlagnahmefähige Vermögenswerte attachable assets;
• betriebsnotwendige Vermögenswerte operating assets;
• blockierte Vermögenswerte frozen assets;
• effektive Vermögenswerte active assets;
• eingefrorene (gesperrte) Vermögenswerte blocked property;
• entzogene Vermögenswerte affected property;
• erbschaftssteuerfreie Vermögenswerte assets relieved of estate duty;
• feststellbare Vermögenswerte identifiable property;
• fiktive (fingierte) Vermögenswerte fictitious assets;
• flüssige Vermögenswerte moneyed capital, cash (liquid) assets;
• freie Vermögenswerte unencumbered assets;
• betrieblich nicht genutzte Vermögenswerte idle assets;
• gesperrte Vermögenswerte blocked property;
• Gewinn bringende Vermögenswerte income-producing (earning) assets;
• greifbare Vermögenswerte tangible assets;
• immaterielle Vermögenswerte intangible assets, incorporeal property;
• konvertierbare Vermögenswerte convertible assets;
• kurzfristige (kurzfristig realisierbare) Vermögenswerte (Bilanz) current (limited-life) assets, liquid strength;
• landwirtschaftliche Vermögenswerte agricultural assets;
• pfändbare Vermögenswerte seizable assets;
• pfändungsfreie Vermögenswerte exempt assets;
• leicht realisierbare Vermögenswerte easily realizable assets;
• nicht realisierbare Vermögenswerte unrealizable (dead) assets;
• schwer realisierbare Vermögenswerte slow assets;
• sonstige Vermögenswerte (Bilanz) other assets;
• steuerpflichtige Vermögenswerte chargeable assets;
• übertragbare Vermögenswerte negotiable kind of property;
• umlagenpflichtige Vermögenswerte contributing values;
• ihrem Wert nach ungewisse Vermögenswerte doubtful assets;
• dem Substanzverzehr unterliegende Vermögenswerte wasting property;
• frei verfügbare Vermögenswerte liquid (ready, disposable) assets;
• [als Sicherheit] verpfändete Vermögenswerte assets pledged as collateral;
• verschleierte Vermögenswerte concealed assets;
• zweckgebundene Vermögenswerte earmarked assets;
• Vermögenswerte einer Aktiengesellschaft corporate assets;
• Vermögenswerte im Ausland external assets, assets held abroad;
• Vermögenswerte einer Bank bank assets;
• Vermögenswerte des Gemeinschuldners assets of a bankrupt’s estate;
• sich mit Vermögenswerten an einem Unternehmen beteiligen to invest funds in a scheme;
• Vermögenswerte auf Konten [mutmaßlicher Terroristen] einfrieren to freeze the assets of bank accounts [of suspected terrorists];
• unter vom Konkursgläubiger hinterzogene Vermögenswerte einrangieren to class as property transferred under fraudulent preference;
• Vermögenswerte eines Unternehmens anderweitig einsetzen to redeploy the assets of a company;
• Vermögenswerte flüssig machen to realize assets;
• Vermögenswerte beiseite schaffen to abstract funds;
• ausländische Vermögenswerte verheimlichen (verschleiern) to conceal foreign assets. -
15 капитал компании
1) Economy: capital of a company, equity capital, net equity assets2) Accounting: assets of a company3) Business: assets of company, break-up value, capital resources, company capital, corporate capital -
16 Eigentum
n; -s, kein Pl. property; einer Firma: auch assets Pl.; JUR. (Eigentumsrecht) ownership (an + Dat of), title; es ist mein Eigentum auch it belongs to me; sich an fremdem Eigentum vergreifen steal; Eigentum verpflichtet (Verfassungsgrundsatz) property entails responsibility; öffentliches Eigentum public property; Eigentum erwerben acquire title; geistig I* * *das Eigentumpossession; perfect ownership; complete ownership; ownership; property; proprietorship* * *Ei|gen|tum ['aigntuːm]nt -s, no plpropertybewegliches Éígentum — movables pl, movable property
unbewegliches Éígentum — immovables pl, real property
Éígentum an den Produktionsmitteln — ownership of the means of production
* * *(something that a person owns: These books are my property.) property* * *Ei·gen·tum<-s>[ˈaign̩tu:m]nt1. (Gegenstand) property▪ jds \Eigentum sb's propertywessen \Eigentum ist diese Villa? who owns this villa?das \Eigentum an einem Konzern the assets of a companybewegliches \Eigentum chattels, movablesgeistiges/gewerbliches/kommerzielles \Eigentum intellectual/industrial/commercial propertygemeinschaftliches \Eigentum joint ownershipöffentliches \Eigentum public property [or assets]\Eigentum verletzen to trespass upon [or infringe] sb's propertyin jds \Eigentum vollstrecken to distrain upon sb's property2. (Recht) title, ownership* * *das; Eigentums1) property; (einschließlich Geld usw.) assets pl.geistiges Eigentum — [one's own] intellectual creation
* * *an +dat of), title;es ist mein Eigentum auch it belongs to me;Eigentum verpflichtet (Verfassungsgrundsatz) property entails responsibility;öffentliches Eigentum public property;* * *das; Eigentums1) property; (einschließlich Geld usw.) assets pl.geistiges Eigentum — [one's own] intellectual creation
2) (Recht des Eigentümers) ownership (an + Dat. of)* * *-¨er n.absolute ownership n.belongings n.ownership n.property n. -
17 liquidità
f liquid assets pl, liquidity* * *liquidità s.f.1 liquidity; liquid state2 (econ.) liquidity; (capitale liquido) liquid assets (pl.): la liquidità di una impresa, the liquid assets of a company; liquidità di cassa, cash on hand; liquidità primaria, primary liquidity; liquidità secondaria, secondary liquid assets (o second-line liquidity); movimenti di liquidità, cash flow // ( banca): liquidità bancaria, bank liquidity; liquidità monetaria, monetary liquidity.* * *[likwidi'ta]sostantivo femminile invariabile1) fis. liquidness, liquidity2) econ. liquidity; (denaro liquido) liquid assets pl.* * *liquidità/likwidi'ta/f.inv.1 fis. liquidness, liquidity -
18 активы компании
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19 floating charge
Fina form of protection given to secured creditors which relates to assets of the company that are changing in nature. Often current assets like stock or debtors are the subject of this type of charge. In the event of default on repayment, the chargeholder may take steps to enforce the charge so that it crystallizes and becomes attached to the current assets to which it relates. Floating charges rank after certain other prior claims in receivership or liquidation. -
20 aktywa
The New English-Polish, Polish-English Kościuszko foundation dictionary > aktywa
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