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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.
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4 capital
capital ['kæpɪtəl]1 noun∎ the financial capital of the world la capitale financière du monde∎ write in capitals écrivez en (lettres) majuscules ou en capitales(c) (UNCOUNT) Economics & Finance (funds) capital m, capitaux mpl, fonds mpl; (funds and assets) capital m (en espèces et en nature);∎ to raise capital réunir des capitaux;∎ capital invested, outlay of capital mise f de fonds;∎ capital and labour capital et main-d'œuvre;∎ to try and make capital out of a situation essayer de tirer profit ou parti d'une situation(a) (chief, primary) capital, principal;∎ it's of capital importance c'est d'une importance capitale, c'est de la plus haute importance(c) (upper case) majuscule;∎ capital D D majuscule;∎ in capital letters en majuscules, en capitales;∎ he's an idiot with a capital "I" c'est un imbécile avec un grand "I"Finance de capital►► Finance capital account compte m de capitaux;Finance capital allowances amortissements mpl admis par le fisc;Finance capital asset pricing model modèle m d'évaluation des actifs;Finance capital assets actif m immobilisé, immobilisations fpl;Finance capital bond obligation f à coupon zéro;Finance capital budget budget m d'investissement;capital charge intérêt m des capitaux (investis);capital city capitale f;Finance capital clause (in memorandum of association) constitution f du capital social;Finance capital contribution apport m en capital, dotation f en capital, apport de capitaux;Accountancy capital employed capital m engagé, capitaux mpl pemanents;Finance & Accountancy capital equipment biens mpl d'équipement, capitaux fixes;Finance capital expenditure (UNCOUNT) mise f de fonds, investissements mpl (en immobilisations), dépenses fpl d'équipement;Finance capital gains plus-value f;Finance capital gains distribution distribution f de plus-values;Finance capital gains tax impôt m sur les plus-values;Finance capital goods biens mpl d'équipement ou d'investissement;Finance capital goods market marché m d'équipement;capital grants subventions fpl en capital;Finance capital growth croissance m du capital;Finance capital income revenu m du capital;Finance capital injection injection f de capital, injection f de capitaux;Finance capital investment mise f de fonds;Finance capital items biens capitaux;Finance capital levy impôt m ou prélèvement m sur le capital;Finance capital loss moins-value f;Finance capital market marché m des capitaux;Law capital offence crime m passible de la peine de mort;Finance capital outlay dépenses fpl en capital;Finance capital profits plus-value f;Law capital punishment peine f capitale, peine f de mort;Capital Radio = station de radio indépendante de Londres spécialisée dans les variétés;Finance capital reserves profits mpl mis en réserve, réserves fpl non distribuées;Finance capital share part f sociale;Finance capital sum capital m;Finance capital tax impôt m sur le capital;Finance capital turnover rotation f des capitaux
См. также в других словарях:
Assets turnover — is a business term and may be used as a broad measure of asset efficiency and is calculated by dividing sales revenue by the total assets.Its also used in the Du Pont Identity:Net Earnings/Shareholders Eq. = Net Earnings/Sales(Income) *… … Wikipedia
assets turnover ratio — (Economics) ratio between the turnover of sales and the scope of a company s operational assets … English contemporary dictionary
turnover — or turns Terms used to describe the number of operating cycles in a defined period of time or the length of each specific operating cycle. Typical turnover cycles are: the rate at which accounts receivable converts to cash, the rate at which… … Financial and business terms
Turnover — Mutual Funds: A measure of trading activity during the previous year, expressed as a percentage of the average total assets of the fund. A turnover ratio of 25% means that the value of trades represented one fourth of the assets of the fund.… … Financial and business terms
turnover proceeding — A summary proceeding in a court of bankruptcy brought for the purpose of summarily retrieving for the trustee in bankruptcy, who is entitled thereto, assets concealed and diverted from him the efficacy of such proceeding appearing in the fact… … Ballentine's law dictionary
turnover on capital — relation of the conversion of assets into cash … English contemporary dictionary
turnover — A business term for the employment of assets in a series of acts, as buying a stock of particular merchandise, such as shoes, selling it out, and then replenishing the stock by another purchase. Park Amusement Co. v McCaughn (DC Pa) 14 F2d 553 … Ballentine's law 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 — 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
rate of turnover — turnover ratio The frequency, expressed in annual terms, with which some part of the assets of an organization is turned over (i.e. replaced by others of the same class). In order to calculate how frequently stock is turned over, the total sales… … Accounting dictionary
rate of turnover — turnover ratio The frequency, expressed in annual terms, with which some part of the assets of an organization is turned over (i. e. replaced by others of the same class). In order to calculate how frequently stock is turned over, the total sales … Big dictionary of business and management