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1 assets side of the balance-sheet
Универсальный англо-русский словарь > assets side of the balance-sheet
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2 the assets side of the balance sheet
Общая лексика: актив балансаУниверсальный англо-русский словарь > the assets side of the balance sheet
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3 balance sheet
Fina financial report stating the total assets, liabilities, and owners’ equity of an organization at a given date, usually the last day of the accounting period. The debit side of the balance sheet states assets, while the credit side states liabilities and equity, and the two sides must be equal, or balance.EXAMPLEAssets include cash in hand and cash anticipated (receivables), inventories of supplies and materials, properties, facilities, equipment, and whatever else the company uses to conduct business. Assets also need to reflect depreciation in the value of equipment such as machinery that has a limited expected useful life.Liabilities include pending payments to suppliers and creditors, outstanding current and long-term debts, taxes, interest payments, and other unpaid expenses that the company has incurred.Subtracting the value of aggregate liabilities from the value of aggregate assets reveals the value of owners’ equity. Ideally, it should be positive. Owners’ equity consists of capital invested by owners over the years and profits (net income) or internally generated capital, which is referred to as “retained earnings”; these are funds to be used in future operations.As an example:.jpg)
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4 aktivieren
aktivieren v 1. GEN activate; 2. RW capitalize, charge to capital, show on the assets side (of the balance sheet)* * *v 1. < Geschäft> activate; 2. < Rechnung> capitalize, charge to capital, show on the assets side (of the balance sheet)* * *aktivieren
to activate, to improve, to mobilize;
• in der Bilanz aktivieren to carry as assets;
• Gewinne aktivieren to capitalize profits. -
5 актив баланса
1) General subject: the assets side of the balance sheet2) Accounting: assets side of the balance-sheet3) Diplomatic term: asset4) Business: assets -
6 актив балансового отчета
Accounting: assets side of the balance-sheetУниверсальный русско-английский словарь > актив балансового отчета
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7 активная часть баланса
Accounting: assets side of the balance-sheetУниверсальный русско-английский словарь > активная часть баланса
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8 активная часть балансового отчета
Accounting: assets side of the balance-sheetУниверсальный русско-английский словарь > активная часть балансового отчета
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9 asset
noun1) Vermögenswert, dermy [personal] assets — mein [persönlicher] Besitz
* * *['æset]- academic.ru/115126/assets">assets* * *as·set[ˈæset]nhis eyes are his best \asset seine Augen sind das Beste an ihmshe's a tremendous \asset to the club sie ist ein Riesengewinn für den Kluba reliable car is a great \asset ein zuverlässiger Wagen ist Gold wert▪ \assets pl Vermögenswerte pl, Vermögensgegenstände pl, Aktivposten pl, Aktivum ntconcealment of \assets Vermögensverschleierung fcurrent \assets Umlaufvermögen ntfictitious \assets Scheinaktiva plintangible/tangible \assets immaterielle/materielle Vermögenswerteliquid \assets flüssige Mittelnet \assets Nettovermögen ntpersonal \assets Privatvermögen nt* * *['set]nassets — Vermögen nt; (on balance sheet) Aktiva pl
2) (fig)it would be an asset... — es wäre von Vorteil...
he is one of our great assets —
this player, the club's newest asset — dieser Spieler, die neueste Errungenschaft des Klubs
he's hardly an asset to the company — er ist nicht gerade ein Gewinn für die Firma
his appearance is not his best asset — aus seinem Aussehen kann er kein Kapital schlagen
* * *asset [ˈæset] s1. WIRTSCHa) Aktivposten m:enter on the asset side aktivierenb) Vermögenswert m, -gegenstand mc) pl Aktivseite f (der Bilanz)d) pl Aktiva pl, (Aktiv-, Betriebs-, Gesellschafts)Vermögen n, Vermögenswerte pl, Guthaben n oder pl, Kapitalanlagen pl:asset account Anlagenkonto n;assets and liabilities Aktiva und Passiva;asset management Vermögensverwaltung f;asset stripping Praktik, eine Firma in finanziellen Schwierigkeiten billig aufzukaufen und ihre Vermögenswerte einzeln weiterzuverkaufen; → fixed 6, foreign 2, frozen B 6, liquid A 62. pl JURa) Vermögen(smasse) n(f) (besonders zur Deckung von Schulden)b) Nachlass mc) Konkursmasse f3. figa) Vorzug m, wichtiger Faktor, Plus(punkt) n(m), Gewinn m, Aktivposten m:shorthand an asset, not essential (in Annoncen) Stenografie erwünscht, aber nicht Bedingung;be an asset nützlich oder hilfreich sein;be a great asset viel wert seinb) Gewinn m (to für), wertvolle Kraft, guter Mitarbeiter etc* * *noun1) Vermögenswert, dermy [personal] assets — mein [persönlicher] Besitz
* * *n.Gewinn -e m. -
10 Aktivseite
Aktivseite f RW asset side (Vermögensseite der Bilanz, zeigt u. a. die Kapitalverwendung)* * *f < Rechnung> asset side* * *Aktivseite
(Bilanz) active (asset) side;
• auf der Aktivseite on the plus side of the account (asset side);
• zur Aktivseite gehörig (Bilanz) active;
• auf der Aktivseite [einer Bilanz] aufführen to carry as assets;
• sich auf der Aktivseite der Bilanz niederschlagen to show up in black on the balance sheet (US coll). -
11 актив
1. the credit (side)В актив работы сессии следует отнести существенный прогресс... - On the credit side of the session's work we see substantive progress/to the credit of the session is/Among the credits/achievements of the session are...2. эконом. assets (тж. в переносном значении)В активе нашей организации накопилось немало всесторонних исследований. - Our organization has to its credit/chalked up/on its balance sheet/among its assets many/a considerable number of/quite a few comprehensive studies. -
12 актив
1. the credit (side)В актив работы сессии следует отнести существенный прогресс... - On the credit side of the session's work we see substantive progress/to the credit of the session is/Among the credits/achievements of the session are...2. эконом. assets (тж. в переносном значении)В активе нашей организации накопилось немало всесторонних исследований. - Our organization has to its credit/chalked up/on its balance sheet/among its assets many/a considerable number of/quite a few comprehensive studies. -
13 liquidity
liquidity 1. ACC, FIN flüssige Mittel npl, Liquidität f (synonymous: cash assets; the position very often also includes cash substitutes = cash equivalents = geldnahe Anlagen = leicht liquidisierbare Anlagen like securities that can readily be converted to cash without a risk of loss of value); 2. STOCK Marktliquidität f, Liquidität f (-a- the volume of trading on an exchange, a sector or in a security; -b- the ease with which a security can be sold or bought without unduly influencing the price; -c- the aggregate amount of funds available for investing or trading); 3. BANK, ECON Geldangebot n (synonymous: money supply) • in decreasing liquidity order ACC, BANK nach abnehmender Liquidität (layout and breakdown of the asset side of the bank balance sheet; Anordnung der Aktiva nach ihrer Liquidisierbarkeit, der Geldnähe in der Bankbilanz; cf shiftability)
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