-
61 goodwill
Finan intangible asset of a company that includes factors such as reputation, contacts, and expertise, for which a buyer of the company may have to pay a premium.EXAMPLEGoodwill becomes an intangible asset when a company has been acquired by another. It then appears on a balance sheet in the amount by which the price paid by the acquiring company exceeds the net tangible assets of the acquired company. In other words:Purchase price – net assets = goodwillIf an airline is bought for $12 billion and its net assets are valued at $9 billion, $3 billion of the purchase would be allocated to goodwill on the balance sheet. -
62 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: -
63 asset turnover
Finthe ratio of a firm’s sales revenue to its total assets, used as a measure of the firm’s business efficiency.EXAMPLEAsset turnover’s basic formula is simply sales divided by assets:Sales revenue/Total assetsMost experts recommend using average total assets in this formula. To determine this figure, total assets at the beginning of the year are added to total assets at the end of the year and divided by two. If, for instance, annual sales totaled $4.5 million, and total assets were $1.84 million at the beginning of the year and $1.78 million at the year end, the average total assets would be $1.81 million, and the asset turnover ratio would be:4,500,000/1,810,000 = 2.49A variation of the formula is:Sales revenue/Fixed assetsIf average fixed assets were $900,000, then asset turnover would be:4,500,000/900,000 = 5Asset turnover numbers are useful for comparing competitors within industries, and for growth companies to gauge whether or not they are growing revenue in healthy proportion to assets. Too high a ratio may suggest overtrading: too much sales revenue with too little investment. Conversely, too low a ratio may suggest undertrading and inefficient management of resources. A declining ratio may be indicative of a company that overinvested in plant, equipment, or other fixed assets, or is not using existing assets effectively. -
64 fijo
adj.1 fixed, set, firm, stationary.2 fixed, unblinking, unvarying.3 flat, fixed.4 fixed, not extendible, not postponable, peremptory.m.external fixed panel.pres.indicat.1st person singular (yo) present indicative of spanish verb: fijar.* * *► adjetivo1 (sujeto) fixed, fastened2 (establecido) set, definite, firm3 (firme) steady, stable, firm4 (permanente) permanent5 (fotografía) fast\de fijo for certain, for sureestar fijo,-a en to be settled in* * *(f. - fija)adj.1) fixed2) firm3) permanent* * *1. ADJ1) (=sujeto) fixedbarra 1), foto, piñón II2) (=inmóvil) [mirada] fixed, steady; [punto] fixedestaba de pie, con la vista fija en el horizonte — he was standing staring at the horizon, he was standing with his gaze fixed on the horizon
3) (=no variable) [fecha, precio] fixedfiestas fijas, como el día de Navidad — fixed holidays, like Christmas Day
no hay una fecha fija de apertura — there's no definite o fixed o set date for the opening
no tengo hora fija para ir al gimnasio — I don't go to the gym at any particular time, I don't have a fixed time for going to the gym
como soy fotógrafo, no tengo horario fijo de trabajo — being a photographer, I don't have fixed o regular work hours
le ofrecieron una cantidad fija al mes por sus servicios — they offered him a fixed monthly sum for his services
"sin domicilio fijo" — "of no fixed abode"
•
imposición a plazo fijo — fixed term deposit•
fondos de renta fija — fixed-interest funds4) (=regular) [sueldo, novio] steady; [cliente] regularel padre no tenía trabajo fijo — the father didn't have a steady job, the father was not in regular employment frm
5) (=permanente) [plantilla, contrato, empleado] permanent¿cuándo os van a hacer fijos? — when will you get a permanent contract?
6) [propósito] fixed, firmidea 3), rumbo I, 1)7)• de fijo — * for sure *
de fijo que llueve esta noche — it's definitely going to rain tonight, it's going to rain tonight, that's for sure *
2. ADV1) * (=con certeza) for sure *ya sé que no voy a ganar, eso fijo — I know I'm not going to win, that's for sure *
2) (=con fijeza) fixedly* * *I- ja adjetivo1) ( no movible) fixedde fijo: de fijo que vienen — I'm sure they'll turn up
2) <sueldo/precios> fixed; <trabajo/empleado> permanent; < cliente> regular3) ( definitivo) < fecha> definite, firmIIadverbio (fam)¿crees que vendrá? - fijo — do you think she'll come? - definitely o (colloq) sure
en cuanto entre en la ducha, fijo que suena el teléfono — you can bet that as soon as I get in the shower, the phone will ring
* * *= fixed, stationary, unwavering, standing, unmoving, motionless, permanent.Ex. Affinitive relationships that exist between terms are not necessarily connected to one another in any fixed hierarchical manner.Ex. In one simple version, known in England as the Scandinavian single platen machine (1841), the press bed and type were stationary throughout.Ex. Savage's greatest claim to the attention of present-day librarians is his inspiring and unwavering belief in the value of librarianship.Ex. A standing reproach to all librarians is the non-user.Ex. The dynamic path generation problem of robots in environments with other unmoving and moving objects is considered.Ex. In a control condition, participants recited memorized text to the research assistant who sat motionless.Ex. Abstracts planned primarily as alerting devices may be shorter than those abstracts which are to be stored for permanent reference.----* activo fijo tangible = tangible fixed assets.* bienes fijos tangibles = tangible fixed assets.* campo de longitud fija = fixed length field.* capital fijo = fixed capital.* caravana fija = mobile home.* clave de longitud fija = fixed-length key.* cliente fijo = loyalty of custom.* de campos fijos = fixed-field.* de longitud fija = fixed-length.* demanda fija = inelastic demand.* disco fijo = fixed disc.* imagen fija = still, still image, movie still.* imposición a plazo fijo = certificate of deposit.* ir de aquí para allá sin rumbo fijo = freewheel.* línea fija = fixed line.* norma fija = firm rule.* permanecer fijo = remain + in place.* préstamo de periodo fijo = fixed date loan period.* registro de longitud fija = fixed-length record.* regla fija = firm rule.* sin domicilio fijo = of no fixed abode.* sin residencia fija = of no fixed abode.* teléfono fijo = fixed telephone, landline [land line].* * *I- ja adjetivo1) ( no movible) fixedde fijo: de fijo que vienen — I'm sure they'll turn up
2) <sueldo/precios> fixed; <trabajo/empleado> permanent; < cliente> regular3) ( definitivo) < fecha> definite, firmIIadverbio (fam)¿crees que vendrá? - fijo — do you think she'll come? - definitely o (colloq) sure
en cuanto entre en la ducha, fijo que suena el teléfono — you can bet that as soon as I get in the shower, the phone will ring
* * *= fixed, stationary, unwavering, standing, unmoving, motionless, permanent.Ex: Affinitive relationships that exist between terms are not necessarily connected to one another in any fixed hierarchical manner.
Ex: In one simple version, known in England as the Scandinavian single platen machine (1841), the press bed and type were stationary throughout.Ex: Savage's greatest claim to the attention of present-day librarians is his inspiring and unwavering belief in the value of librarianship.Ex: A standing reproach to all librarians is the non-user.Ex: The dynamic path generation problem of robots in environments with other unmoving and moving objects is considered.Ex: In a control condition, participants recited memorized text to the research assistant who sat motionless.Ex: Abstracts planned primarily as alerting devices may be shorter than those abstracts which are to be stored for permanent reference.* activo fijo tangible = tangible fixed assets.* bienes fijos tangibles = tangible fixed assets.* campo de longitud fija = fixed length field.* capital fijo = fixed capital.* caravana fija = mobile home.* clave de longitud fija = fixed-length key.* cliente fijo = loyalty of custom.* de campos fijos = fixed-field.* de longitud fija = fixed-length.* demanda fija = inelastic demand.* disco fijo = fixed disc.* imagen fija = still, still image, movie still.* imposición a plazo fijo = certificate of deposit.* ir de aquí para allá sin rumbo fijo = freewheel.* línea fija = fixed line.* norma fija = firm rule.* permanecer fijo = remain + in place.* préstamo de periodo fijo = fixed date loan period.* registro de longitud fija = fixed-length record.* regla fija = firm rule.* sin domicilio fijo = of no fixed abode.* sin residencia fija = of no fixed abode.* teléfono fijo = fixed telephone, landline [land line].* * *A (no movible) fixedla estantería no se puede mover, está fija the shelving can't be moved, it's fixed to the wall ( o floor etc)asegúrate de que la escalera está bien fija make sure the ladder is steadyuna lámpara fija a la pared a lamp fixed to the walltenía la mirada fija he was staring into space, he had a glazed look in his eyescon los ojos fijos en ella with his eyes fixed on hersi te lo prometió, te lo trae de fijo if he promised it to you, I'm sure he'll bring ithoy que no preparé nada, de fijo que vienen I haven't prepared anything today so you can bet they'll turn upB1 (no sujeto a cambios) ‹sueldo/renta/precios› fixedhace cinco meses que trabajo aquí pero todavía no estoy fijo I've been working here for five months and they still haven't made me permanent2 (permanente) ‹trabajo› permanent; ‹empleado› permanentC (definitivo) ‹fecha› definite, firmfijo2( fam):¿crees que vendrá? — fijo do you think she'll come? — definitely o ( colloq) surefijo que el fin de semana llueve you can bet it'll rain at the weekenden cuanto entre en la ducha suena el teléfono, fijo you can bet that as soon as I get in the shower, the phone will ringfijo3( RPl)set scrum* * *
Del verbo fijar: ( conjugate fijar)
fijo es:
1ª persona singular (yo) presente indicativo
fijó es:
3ª persona singular (él/ella/usted) pretérito indicativo
Multiple Entries:
fijar
fijo
fijar ( conjugate fijar) verbo transitivo
1
( on signs) prohibido fijar carteles stick no bills;
2
fijarse verbo pronominala) ( prestar atención):
fíjate en lo que haces watch o pay attention to what you're doing
◊ ¿te has fijado en que no discuten nunca? have you noticed that they never quarrel?;
¡fíjate lo que ha crecido! just look how she's grown!
fijo 1◊ -ja adjetivo
con los ojos fijos en ella with his eyes fixed on her;
asegúrate de que la escalera está bien fija make sure the ladder is steady
‹trabajo/empleado› permanent;
‹ cliente› regular
fijo 2 adverbio (fam):◊ ¿crees que vendrá? — fijo do you think she'll come? — definitely o (colloq) sure;
fijo que el domingo llueve it's bound to rain on Sunday
fijar verbo transitivo
1 to fix: se prohíbe fijar carteles, (en letrero) post no bills
2 (la atención, los ojos, etc) fijar la vista en algo, to fix one's eyes on
3 (acordar, establecer) to set: fija el día y la hora, set a date
fijo,-a
I adjetivo
1 fixed
2 (trabajo) steady
II adverbio for sure: fijo que protesta, you can bet he'll complain
' fijo' also found in these entries:
Spanish:
bambolearse
- clavada
- clavado
- domicilio
- fija
- fijarse
- imposición
- piñón
- puesta
- puesto
- sujeta
- sujeto
- tasa
- vagar
- vagabundear
- fijar
- punto
- rumbo
- trabajo
English:
aimlessly
- apprentice
- fix
- fixed
- flat
- go
- permanent
- piecemeal
- set
- stand about
- stand around
- steady
- steady-job
- tack
- abode
- aimless
- built
- float
- intent
- standing
* * *fijo, -a♦ adj1. [sujeto] firmly attached;un mueble fijo a fixed piece of furniture2. [inmóvil] fixed;tiene residencia fija en Lima he is domiciled in Lima, his permanent home is in Lima3. [mirada, vista] fixed;tenía los ojos fijos en él she didn't take her eyes off him, she had her eyes fixed on him4. [seguro, definitivo] definite;[empleado, trabajo] permanent; [cliente] regular;estoy fijo en la empresa I've got a permanent job in the company;no tienen fecha fija para la boda they haven't set a date for the wedding;el reglamento todavía no es fijo the rules haven't been fixed yet♦ advFam definitely;fijo que viene he's definitely coming;en que llegue a casa te llamo, fijo I promise I'll phone you as soon as I get home♦ de fijo loc advFam definitely* * *I adj2 trabajo permanent3 fecha definite4:idea fija idée fixe, obsessionII adv:mirar fijo stare at* * *fijo, -ja adj1) : fixed, firm, steady2) permanente: permanent* * *fijo adj1. (en general) fixed¿está bien fijo? is it steady?3. (permanente) permanent -
65 Auslandsabsatz
Auslandsabsatz m GEN, V&M foreign sales* * *m <Geschäft, V&M> foreign sales* * *Auslandsabsatz
export (foreign) sales, sales abroad, foreign market;
• starker Auslandsabsatz strong foreign sales;
• Auslandsabteilung foreign department;
• Auslandsakkreditive credits in foreign countries;
• Auslandsaktie foreign share (stock);
• Auslandsakzept foreign bill, bill accepted abroad;
• Auslandsanfrage foreign inquiry;
• Auslandsanlagen foreign investments, foreign (external) assets;
• Auslandsanleihe external (foreign) loan;
• DM-Auslandsanleihen foreign DM bonds;
• Auslandsaufenthalt residence (stay, time spent) abroad, foreign sojourn;
• vorübergehender geschäftsbedingter Auslandsaufenthalt temporary residence abroad for business;
• Auslandsauftrag indent, export order, foreign assignment, (Rüstungsauftrag) offshore order;
• Auslandsauftrag mit freier Einkaufsmöglichkeit open indent;
• Auslandsauftrag erteilen to indent;
• Auslandsbank foreign (overseas, US) bank, foreign banking corporation (US);
• Auslandsbeamter foreign service officer;
• Auslandsbedarf foreign demand;
• Auslandsbelegenheit offshore location;
• Auslandsberichte foreign coverage;
• Auslandsberichterstatter foreign correspondent;
• Auslandsbesitz foreign holdings (ownership), assets held abroad, foreign-held assets;
• Auslandsbestellung indent, export order;
• Auslandsbestellung einer Gattungsware open indent;
• Auslandsbestellung eines bestimmten Markenerzeugnisses closed (specific) indent;
• Auslandsbesucher foreign visitor;
• Auslandsbeteiligungen foreign interests;
• Auslandsbeteiligung an einer Messe foreign exhibitors;
• Auslandsbevollmächtigter foreign agent;
• Auslandsbeziehungen foreign relations;
• Auslandsbeziehungen haben to have connections abroad;
• Auslandsbonds external (foreign-currency) bonds;
• Auslandsbörse foreign stock exchange (Br.);
• Auslandsbrief foreign letter;
• Auslandsbriefverkehr foreign mail service (Br.);
• Auslandsdebatte foreign-affairs debate;
• Auslandsdeutscher German living abroad, German expatriate;
• Auslandsdienst service abroad, foreign service (US);
• Auslandsdollar foreign dollar;
• Auslandseinkommen overseas income;
• Auslandseinlagen foreign deposits;
• vorübergehender Auslandseinsatz (Arbeiter) posting abroad, foreign service assignment;
• Auslandsemission foreign [bonds] issue;
• Auslandsemissionsgeschäft international issuing business;
• Auslandsengagements foreign engagements (commitments);
• Auslandserfahrungen experience acquired abroad (in other countries);
• Auslandserträge foreign earnings;
• Auslandserzeugnis foreign product;
• Auslandsfabrikat foreign make;
• Auslandsfahrten driving abroad;
• Auslandsfiliale foreign (overseas) branch;
• Auslandsfirma foreign firm;
• Auslandsforderungen claims against foreign debtors, (Bundesnotenbank) foreign assets;
• Auslandsgebühr (Post) foreign postage;
• Auslandsgelder foreign (floating) capital;
• Auslandsgeschäft offshore (export) trade, (einzelnes) export business, external transaction;
• Auslandsgesellschaft mit Niederlassung in England overseas company;
• Auslandsgespräch (telecom.) external (foreign, US) call, overseas (continental) call (Br.), long-distance call;
• Auslandsgläubiger foreign creditor;
• Auslandsgruppe external group;
• Auslandsguthaben foreign assets (deposits, credit, balances), foreign-owned balances, assets held abroad;
• saldierte Auslandsguthaben foreign assets position;
• Auslandsguthaben auflösen to repatriate foreign assets;
• Auslandshafen foreign port;
• Auslandshandel export (foreign, external) trade. -
66 Vermögen
v/t (unreg.) geh.: vermögen, etw. zu tun be able to do s.th., be capable of doing s.th., be in a position to do s.th.; bei jemandem wenig / alles vermögen be able to do little / anything with s.o.* * *das Vermögen(Besitz) fortune;(Fähigkeit) faculty; capability* * *Ver|mö|gen [fɛɐ'møːgn]nt -s, -1) (= Reichtum, viel Geld) fortunedas ist ein Vermö́gen wert — it's worth a fortune
eine Frau, die Vermö́gen hat — a woman who has money, a woman of means
die erste Frage war, ob ich Vermö́gen hatte — the first question was whether I had private means
2) (= Besitz) propertymein ganzes Vermö́gen besteht aus... — my entire assets consist of...
3) (= Können) ability, capacity; (= Macht) power* * *das1) (the total property, money etc of a person, company etc.) assets2) (a large amount of money: That ring must be worth a fortune!) fortune* * *Ver·mö·gen<-s, ->[fɛɐ̯ˈmø:gn̩]nt1. FIN assets pl; (Geld) capital no art, no pl; (Eigentum) property no art, no pl, fortune; (Reichtum) wealthbewegliches \Vermögen chattels pl, movable propertyflüssiges \Vermögen liquid assetsgemeinschaftliches/persönliches \Vermögen common/private propertyöffentliches \Vermögen property owned by public authoritiesunbewegliches \Vermögen immovable property, real estate▪ jds \Vermögen sb's ability [or capability]jds \Vermögen übersteigen/über jds \Vermögen gehen to be/go beyond sb's abilities* * *das; Vermögens, Vermögen2) (Besitz) fortuneer hat Vermögen — he has money; he is a man of means
* * *1. (Reichtum) fortune;ein Vermögen verdienen/kosten earn/cost a fortune;besitzen own a fortune in paintings etc;er hat Vermögen he is a man of meansnach bestem Vermögen to the best of one’s ability;übersteigt mein Vermögen it’s beyond my power (zu +inf to +inf), it goes beyond my power(s)* * *das; Vermögens, Vermögen2) (Besitz) fortuneer hat Vermögen — he has money; he is a man of means
* * *- n.ability n.assets n.fortune n.power n. -
67 capitale
1. adj capitalfig major2. f città capital3. m finance capitalcapitale d'esercizio working capitalcapitale disponible available capitalcapitale fisso fixed capitalcapitale iniziale start-up capitalfuga f di capitali flight of capitalcapitale proprio equity capitalcapitale sociale share capital* * *capitale agg.1 ( che riguarda la vita) capital: pena capitale, capital punishment: questo delitto è punito con la pena capitale, this crime is punished with death; sentenza capitale, death sentence; reato passibile di pena capitale, crime punishable with the death penalty3 ( principale) main (attr.); chief (attr.); capital, cardinal, essential; fundamental: la città capitale, the chief town; il punto capitale del problema, the main point of the question; il problema è di capitale importanza per noi, the question is of capital (o of the utmost) importance to uscapitale s.m.1 (econ.) capital, capital sum; (fin.) ( opposto a interessi) principal; (Borsa) stock; ( beni) assets: capitale annacquato, watered capital (o watered stock); capitale azionario, equity (o share o equity shares) capital (o corporate stock); capitale azionario con diritto di voto, (amer.) equity capital; capitale circolante, circulating (o business o working o floating) capital; capitale di credito, loan (o borrowed) capital; capitale di esercizio, circulating (o working) capital; capitale di fusione, merger capital; capitale di rischio, risk (o equity) capital; owner's equity; capitale di riserva, reserve capital; capitale fisso, fixed capital; capitale improduttivo, unproductive capital; capitale interamente versato, fully paid-up capital, (amer.) fully paid-in capital; capitale monopolistico, monopoly capital; capitale netto, equity (o net capital); capitale nominale, nominal (o registered o authorized) capital; capitale non ancora versato, uncalled capital; capitale obbligazionario, debenture capital (o debenture stock); capitale proprio, owner's equity; capitale sociale, (capital) stock (o company's capital o authorized capital), (amer.) authorized stock; capitale sociale conferito, stated capital; capitale sociale nominale, ( di Spa) authorized (o share o registered) capital; capitale sottoscritto, (amer.) subscribed capital; capitale immobilizzato, permanent assets (o capital equipment); capitale in commercio, stock-in-trade; capitale reale, real capital; capitale privilegiato, preference capital; capitali vaganti, refugee capital; capitali vaganti, ( nel mercato internazionale) hot money; capitali ( finanziari), funds; da capitale, unearned: guadagni da capitale, capital gains; dotare di capitale, to capitalize // capitale e lavoro, capital and labour;2 (estens.) fortune: attento con quel vaso, vale un capitale, be careful with that vase, it's worth a fortune.capitale s.f. capital (city): Parigi è la capitale della Francia, Paris is the capital of France; Parigi, Roma e Madrid sono capitali, Paris, Rome and Madrid are capital cities.* * *[kapi'tale]1. agg1)pena capitale — capital punishment2) (fondamentale) main attr, chief attrd'importanza capitale — of capital o the utmost importance
2. sfAmm capital (city), (fig : centro) centre3. smFin, Econ capital* * *I [kapi'tale]1) (relativo alla morte) [sentenza, delitto] capital2) fig. (fondamentale) crucial, fundamentalII [kapi'tale]sostantivo femminile1) (di un paese) capital (city)2) (centro)III [kapi'tale]una capitale finanziaria, culturale — a financial, cultural capital
sostantivo maschile1) (risorsa)2) econ. (fondo, patrimonio) capital•* * *capitale1/kapi'tale/1 (relativo alla morte) [sentenza, delitto] capital; pena capitale capital punishment————————capitale2/kapi'tale/sostantivo f.1 (di un paese) capital (city)2 (centro) una capitale finanziaria, culturale a financial, cultural capital.————————capitale3/kapi'tale/sostantivo m.1 (risorsa) capitale umano human resources3 (somma ingente) costare un capitale to cost a fortunecapitale azionario equity capital; capitale circolante fluid assets; capitale d'esercizio working capital; capitale fisso capital assets; capitale di rischio venture capital; capitale sociale (capital) stock. -
68 оборотный капитал
1. floating assetsкапитал, вложенный в банк — assets held
2. floating capitalструктура капитала; строение капитала — structure of capital
состав капитала; структура капитала — composition of capital
капитал, который меньше объявленной суммы — impaired capital
3. live capital4. operating capital5. rolling capitalкапитал, вложенный в неликвидные активы — locked-up capital
6. trading capitalразделять капитал; разделенный капитал — cut into capital
7. turnover fund8. working capacityоборотный капитал, оборотные фонды — working capital
9. current capital10. circulating capitalизъятие капитала; отлив капитала — withdrawal of capital
Русско-английский большой базовый словарь > оборотный капитал
-
69 vermögen
v/t (unreg.) geh.: vermögen, etw. zu tun be able to do s.th., be capable of doing s.th., be in a position to do s.th.; bei jemandem wenig / alles vermögen be able to do little / anything with s.o.* * *das Vermögen(Besitz) fortune;(Fähigkeit) faculty; capability* * *Ver|mö|gen [fɛɐ'møːgn]nt -s, -1) (= Reichtum, viel Geld) fortunedas ist ein Vermö́gen wert — it's worth a fortune
eine Frau, die Vermö́gen hat — a woman who has money, a woman of means
die erste Frage war, ob ich Vermö́gen hatte — the first question was whether I had private means
2) (= Besitz) propertymein ganzes Vermö́gen besteht aus... — my entire assets consist of...
3) (= Können) ability, capacity; (= Macht) power* * *das1) (the total property, money etc of a person, company etc.) assets2) (a large amount of money: That ring must be worth a fortune!) fortune* * *Ver·mö·gen<-s, ->[fɛɐ̯ˈmø:gn̩]nt1. FIN assets pl; (Geld) capital no art, no pl; (Eigentum) property no art, no pl, fortune; (Reichtum) wealthbewegliches \Vermögen chattels pl, movable propertyflüssiges \Vermögen liquid assetsgemeinschaftliches/persönliches \Vermögen common/private propertyöffentliches \Vermögen property owned by public authoritiesunbewegliches \Vermögen immovable property, real estate▪ jds \Vermögen sb's ability [or capability]jds \Vermögen übersteigen/über jds \Vermögen gehen to be/go beyond sb's abilities* * *das; Vermögens, Vermögen2) (Besitz) fortuneer hat Vermögen — he has money; he is a man of means
* * *vermögen v/t (irr) geh:vermögen, etwas zu tun be able to do sth, be capable of doing sth, be in a position to do sth;bei jemandem wenig/alles vermögen be able to do little/anything with sb* * *das; Vermögens, Vermögen2) (Besitz) fortuneer hat Vermögen — he has money; he is a man of means
* * *- n.ability n.assets n.fortune n.power n. -
70 société
société [sɔsjete]1. feminine nouna. ( = groupe, communauté) society• la société de consommation/de loisirs the consumer/leisure society• société secrète/savante secret/learned society• la Société protectrice des animaux ≈ the Royal Society for the Prevention of Cruelty to Animals (Brit), ≈ the American Society for the Prevention of Cruelty to Animals (US)c. ( = firme) company2. compounds► société anonyme ≈ limited (liability) company ; (ouverte au public) ≈ public limited company━━━━━━━━━━━━━━━━━* * *sɔsjete1) gén, Sociologie society2) ( groupe spécifique) society3) ( entreprise) company4) ( vie mondaine) societyla bonne/haute société — polite/high society
5) ( compagnie) fml company, society sout* * *sɔsjete nl'archipel de la Société — the Society Islands, the Society Archipelago
* * *société nf2 ( communauté humaine) society; la place de l'enfant dans la société the place of children in society;3 ( groupe humain) society; les sociétés primitives/modernes primitive/modern societies; dans notre société in our society;4 ( groupe spécifique) society; société savante/secrète learned/secret society; société d'écrivains/d'artistes writers'/artists' society; société de chasse/pêche/tir hunting/angling/shooting club;5 Ind, Jur, Fin company; constituer une société to set up a company; société d'emballage/de nettoyage packaging/cleaning company;6 ( vie mondaine) society; en société in society; faire ses débuts dans la société to make one's debut in society; la bonne/haute société polite/high society;7 ( compagnie) company, society sout; rechercher la société de qn to seek sb's company; dans la société de qn in sb's company.société d'abondance affluent society; société par actions Jur, Fin joint stock company; société anonyme, SA public company; société d'assistance Assur motoring organization GB, automobile club; société de Bourse Fin broking firm; société civile Sociol society; Jur, Fin non-trading company; société civile immobilière, SCI investment company that rents out property; société commerciale Jur, Fin business firm; société de consommation consumer society; société d'économie mixte semi-public company; société écran dummy company; société d'exploitation development company; société fiduciaire trust company; société d'investissement investment company; société en nom collectif, SNC general partnership; société à responsabilité limitée, SARL private company; société de services service company; société à succursales multiples chain store; Société de Jésus Relig Society of Jesus; Société des Nations, SDN Hist League of Nations.[sɔsjete] nom féminin1. SOCIOLOGIE4. [catégorie de gens] societycela ne se fait pas dans la bonne société it's not done in good company ou in the best societysociété littéraire/savante literary/learned societyla Société des Amis the Society of Friends, the Quakersla Société protectrice des animaux → link=SPA SPAsociété (de capitaux) par actions (à responsabilité limitée) (limited liability) joint-stock companysociété civile professionnelle professional ou non-trading partnershipsociété en commandite simple ≃ general partnershipsociété d'investissement à capital variable → link=SICAV SICAVsociété en nom collectif ≃ (unlimited) private companysociété à responsabilité limitée ≃ limited liability companySociété nationale des chemins de fer français → link=SNCF SNCF7. BANQUEsociété financière/de crédit finance/credit company8. DROIT9. INFORMATIQUE10. LOISIRS -
71 working capital
Finthe funds that are readily available to operate a business.EXAMPLEWorking capital comprises the total net current assets of a business minus its creditors.Current assets – current liabilitiesCurrent assets are cash and assets that can be converted to cash within one year or a normal operating cycle; current liabilities are monies owed that are due within one year.If a company’s current assets total £300,000 and its current liabilities total £160,000, its working capital is:$300,000 – $160,000 = $140,000 -
72 Betriebsvermögen
Betriebsvermögen n FIN, GEN, RW business assets* * *n <Finanz, Geschäft, Rechnung> business assets* * *Betriebsvermögen
working (operating, business) assets, regular working (trading, circulating) capital, company property;
• landwirtschaftliches Betriebsvermögen farming stock;
• notwendiges Betriebsvermögen requisite capital;
• produktives Betriebsvermögen active assets. -
73 Anlage
f4. (Gelände) (Fabrik) plant; (Garten) gardens Pl., grounds Pl., lawn and flowerbeds Pl.; (Grünanlage) park; (Sportanlage) sports complex; (im Freien) sports ( oder playing) field(s); (Freizeitanlage) recreation area ( oder park); militärische Anlage military installations Pl.; öffentliche Anlage public gardens Pl.5. (Vor-, Einrichtung) installation; (Alarmanlage, EDV-Anlage etc.) system; umg. (Stereoanlage) stereo, hi-fi; sanitäre Anlagen sanitary facilities förm., bathroom fixtures (and fittings)6. Anlage (zu ) (Fähigkeit) talent, aptitude, gift (for); (Veranlagung) (natural) tendency (to + Inf.), bent (for); auch MED. (pre)disposition (to[wards]); ( genetische) Anlage (genetic) (pre)disposition; die Anlage zum Musiker etc. haben auch have the makings of a musician etc.8. Pl.; WIRTS. (Betriebsvermögen) assets Pl.; feste / flüssige Anlagen fixed / floating assets9. (Beilage) enclosure; in der ( oder als) Anlage senden wir Ihnen enclosed please find, enclosed you will find, we enclose10. BIO. eines Organs: rudimentary form, primordium fachspr.; (Keim) germ; in der Anlage vorhanden rudimentary, rudimental* * *die Anlage(Anordnung) layout; arrangement;(Brief) enclosure;(Geräte) installation;(Investition) investment* * *Ạn|la|gef1) (= Fabrikanlage) plant3) (= Einrichtung) (MIL, ELEC) installation(s pl); (= sanitäre Anlagen) bathroom or sanitary (form) installations pl; (= Sportanlage etc) facilities pl6) usu pl (= Veranlagung) aptitude, gift, talent (zu for); (= Neigung) predisposition, tendency (zu to)die Anlage einer Kartei veranlassen — to start a file
die Stadt hat die Anlage von weiteren Grünflächen beschlossen — the town has decided to provide more parks
8) (= Kapitalanlage) investment9) (= Beilage zu einem Schreiben) enclosure; (von E-Mail) attachmentals Anlage or in der Anlage erhalten Sie... — please find enclosed...
* * *die1) (a piece of equipment that has been installed: The cooker, fridge and other electrical installations are all in working order.) installation2) (something put in along with a letter: I received your enclosure with gratitude.) enclosure3) (a sum of money invested.) investment4) (industrial machinery: engineering plant.) plant5) (a factory.) plant6) (a tendency in a person's character: I'm sure there's a strain of madness in her.) strain* * *An·la·ge<-, -n>f1. (Produktionsgebäude) plant5. TECH, TELEK, MUS (Stereo) stereo equipment, sound [or music] system; (Telefon) telephone system [or networksanitäre \Anlagen (geh) sanitary facilitiesdieser Knabe hat gute \Anlagen, aus dem kann mal was werden! this guy is a natural, he could be big one day!* * *1) o. Pl. (das Anlegen) (einer Kartei) establishment; (eines Parks, Gartens usw.) laying out; construction; (eines Parkplatzes, Stausees) construction2) (GrünAnlage) park; (um ein Schloss, einen Palast usw. herum) grounds pl.öffentliche/städtische Anlagen — public/municipal parks and gardens
3) (Angelegtes, Komplex) complex4) (Einrichtung) facilities pl.sanitäre/militärische Anlagen — sanitary facilities/military installations
5) (Werk) plant6) (MusikAnlage, LautsprecherAnlage usw.) equipment; system7) (GeldAnlage) investment8) (Konzeption) conception; (Struktur) structure9) (Veranlagung) aptitude, gift, talent (zu for); (Neigung) tendency, predisposition (zu to)10) (Beilage zu einem Brief) enclosureals Anlage sende ich Ihnen/erhalten Sie ein ärztliches Attest — please find enclosed or I enclose a medical certificate
* * *Anlage f4. (Gelände) (Fabrik) plant; (Garten) gardens pl, grounds pl, lawn and flowerbeds pl; (Grünanlage) park; (Sportanlage) sports complex; (im Freien) sports ( oder playing) field(s); (Freizeitanlage) recreation area ( oder park);militärische Anlage military installations pl;öffentliche Anlage public gardens pl5. (Vor-, Einrichtung) installation; (Alarmanlage, EDV-Anlage etc) system; umg (Stereoanlage) stereo, hi-fi;sanitäre Anlagen sanitary facilities form, bathroom fixtures (and fittings)6.Anlage (zu) (Fähigkeit) talent, aptitude, gift (for); (Veranlagung) (natural) tendency (to +inf), bent (for); auch MED (pre)disposition (to[wards]);(genetische) Anlage (genetic) (pre)disposition;feste Anlage fixed investmentfeste/flüssige Anlagen fixed/floating assets9. (Beilage) enclosure;als)Anlage senden wir Ihnen enclosed please find, enclosed you will find, we enclosein der Anlage vorhanden rudimentary, rudimentalAnlage… im subst WIRTSCH investment …:Anlagekredit investment credit;Anlagegesellschaft investment company* * *1) o. Pl. (das Anlegen) (einer Kartei) establishment; (eines Parks, Gartens usw.) laying out; construction; (eines Parkplatzes, Stausees) construction2) (GrünAnlage) park; (um ein Schloss, einen Palast usw. herum) grounds pl.öffentliche/städtische Anlagen — public/municipal parks and gardens
3) (Angelegtes, Komplex) complex4) (Einrichtung) facilities pl.sanitäre/militärische Anlagen — sanitary facilities/military installations
5) (Werk) plant6) (MusikAnlage, LautsprecherAnlage usw.) equipment; system7) (GeldAnlage) investment8) (Konzeption) conception; (Struktur) structure9) (Veranlagung) aptitude, gift, talent (zu for); (Neigung) tendency, predisposition (zu to)10) (Beilage zu einem Brief) enclosureals Anlage sende ich Ihnen/erhalten Sie ein ärztliches Attest — please find enclosed or I enclose a medical certificate
* * *-n (im Brief) f.enclosure (in a letter) n. -n (zu) f.natural tendency (of) n. -n f.appendix (document) n.arrangement n.conception n.construction n.investment (money) n.plant (factory) n.processor n.talent n. -
74 capital
1. adjectivea. ( = principal) majorb. ( = essentiel) essential2. masculine nouna. ( = avoirs) capitalb. ( = placements)3. feminine nouna. ( = métropole) capitalb. ( = majuscule) capital* * *
1.
1) ( fondamental) gén key (épith), crucial; [importance] majorune découverte capitale dans la recherche contre le cancer — a major breakthrough in cancer research
2) [lettre] capital3) ( de mort)
2.
nom masculin1) Finance capital2) Économie capitalle capital et le travail — capital and labour [BrE]
3) ( ressource)le capital humain/industriel — human/industrial resources (pl)
•Phrasal Verbs:* * *kapital, o capital, -e capitaux mpl1. adj1) (= essentiel) (révélations, avancées) major2) (lettre) capital3) DROIT capital4) RELIGION2. nm1) ÉCONOMIE, FINANCE, [entreprise, banque, compagnie, société, opérateur, chaîne] capital no plun capital initial de... — initial capital of...
2) POLITIQUE3) fig stock, asset3. nf1) (= ville) capital, capital city2) (= lettre) capital (letter)4. nmpl(= fonds) capital sg money sg* * *A adj1 ( fondamental) [rôle, rencontre, témoignage, œuvre] key ( épith), crucial; [importance] major; le dernier chapitre de son livre est capital the last chapter of his/her book is crucial; une découverte capitale dans la recherche contre le cancer a major breakthrough in cancer research; c'est d'une importance capitale it's of the utmost importance; il est capital de faire it's essential to do; il est capital que tu viennes it is essential that you (should) come;2 Imprim [lettre] capital;3 ( de mort) peine capitale capital punishment.B nm1 Fin capital; société au capital de 50 000 euros company with (a) capital of 50,000 euros; procéder à une augmentation de capital to increase capital; impôt sur le capital capital levy;2 Écon capital; le capital et le travail capital and labourGB;3 ( ressource) notre capital santé our health; le capital humain/industriel human/industrial resources (pl).C capitaux nmpl Fin ( fonds) capital ¢, funds; avoir besoin/manquer de capitaux to need/to lack capital; capitaux étrangers foreign capital; marché des capitaux capital markets (pl); mouvements de capitaux capital movements.D capitale nf1 ( d'un pays) capital (city); les capitales européennes the European capitals; les rues de la capitale the streets of the capital;2 ( centre) capital; une capitale boursière/culturelle a financial/cultural capital; Lyon, capitale des gourmets Lyons, a paradise for gourmets;3 Imprim capital; en capitales d'imprimerie in block capitals.capital décès death benefit; capital fixe fixed assets (pl); capital propre equity capital; capital social issued capital; capitaux fébriles or flottants hot money ¢.I( pluriel capitaux) [kapital, o] nom masculin1. FINANCE [avoir - personnel] capital (substantif non comptable) ; [ - d'une société] capital (substantif non comptable), assetsune société au capital de 200 000 euros a firm with assets of 200,000 euroscapital réel ou versé paid-up capitalcapital fixe fixed ou capital assets2. [compensation]capital départ severance money ou pay3. [monde de l'argent, des capitalistes]4. [accumulation] stockcapitaux nom masculin pluriel[valeurs disponibles] capitalII1. [detail] vital2. [œuvre, projet] major3. [lettre - imprimée] capital ; [ - manuscrite] (block) capitalla peine capitale capital punishment, the death penalty————————capitale nom fémininla capitale [Paris] the capital, Paris2. [centre]————————en capitales locution adverbialeécrivez votre nom en capitales (d'imprimerie) write your name in block capitals, print your name -
75 acid-test ratio
Finan accounting ratio used to measure an organization’s liquidity. The most common expression of the ratio is:(Current assets – Inventory) / Current liabilities = Acid-test ratioIf, for example, current assets total $7,700, inventory amounts to $1,200 and current liabilities total $4,500, then:(7,700 – 1,200) / 4,500 = 1.44A variation of this formula ignores inventories altogether, distinguishes assets as cash, receivables, and short-term investments, then divides the sum of the three by the total current liabilities, or:Cash + Accounts receivable + Short-term investments/Current liabilities = Acid-test ratioIf, for example, cash totals $2,000, receivables total $3,000, short-term investments total $1,000, and liabilities total $4,800, then:(2,000 + 3,000 + 1,000) / 4,800 = 1.25In general, the ratio should be 1:1 or better. It means a company has a unit’s worth of easily convertible assets for each unit of its current liabilities. -
76 sociale
social* * *sociale agg.1 social: l'uomo è un animale sociale, man is a social animal; ceto sociale, social rank (o class); ordine sociale, social order; contratto sociale, social contract; relazioni sociali, social relations; assistenza sociale, social (o welfare) work; assistente sociale, social worker; rivendicazioni sociali, social claims; convenzione sociale, social convention; discriminazioni sociali, social (o class) discrimination; suddivisione in fasce sociali, division into social brackets // scienze sociali, social sciences2 (comm.) ( di società) corporate, company (attr.), of a company: patrimonio sociale, corporate assets (o property); sede sociale, registered (o head) office; anno sociale, company's (o trading) year; statuto sociale, articles (o memorandum) of association3 ( di un'associazione) club (attr.), association (attr.): riunione, attività sociale, club meeting, activity; tessera sociale, membership card◆ s.m. social activity, welfare work, social work: un sacerdote impegnato nel sociale, a priest involved in social work.* * *[so'tʃale] 1.1) socialservizi -i — social o welfare sevices
parti -i — = unions and management
2) (di un'azienda) of a company, company attrib., corporateragione sociale — company o corporate name
3) (di un'associazione) social, club attrib.2.sostantivo maschile* * *sociale/so't∫ale/1 social; servizi -i social o welfare sevices; previdenza sociale social security; Stato sociale welfare state; parti -i = unions and management2 (di un'azienda) of a company, company attrib., corporate; ragione sociale company o corporate name; capitale sociale capital stock3 (di un'associazione) social, club attrib.; quota sociale duesil sociale social issues; impegnarsi nel sociale to be involved in social work. -
77 выводить активы из компании
1) Law: strip the company of its assets2) Business: funnel assets out of the companyУниверсальный русско-английский словарь > выводить активы из компании
-
78 Eigenkapital
n WIRTS. capital resources Pl., equity capital* * *das Eigenkapitalnet assets; equity; owners' capital; owners' equity; personal capital; capital at risk; capital employed; corporate net worth; equity share capital; equity capital; net total assets; net worth; stockholders' equity; company capital* * *Ei|gen|ka|pi|talnt(von Person) personal capital; (von Firma) company capital10.000 Euro Éígenkapital — 10,000 euros of one's own capital
* * *Ei·gen·ka·pi·tal* * *das (Wirtsch.) equity capital* * ** * *das (Wirtsch.) equity capital* * *n.equity n.own capital n. -
79 Firmeneigentum
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80 aktivierte Eigenleistungen
aktivierte Eigenleistungen fpl RW internally produced and capitalized assets, company-produced and capitalized assets, own work for the company’s purposes and capitalized* * *aktivierte Eigenleistungen
capitalized items (own productions), manufacturing costs capitalizedBusiness german-english dictionary > aktivierte Eigenleistungen
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