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101 going concern value
going concern value ACC Teilwert m; Unternehmenswert m (value of a firm, an asset or a project as an ongoing business –Wert bei Unternehmensfortführung– under the assumption that it will continue in operational existence for the foreseeable future; Kaufpreis, den der Erwerber eines Unternehmens bei unterstellter Unternehmensfortführung für ein einzelnes Wirtschaftsgut ansetzen würde; § 61 Nr. 1 EStG, § 10 BewG)Englisch-Deutsch Fachwörterbuch der Wirtschaft > going concern value
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102 lend weight to
Englisch-Deutsch Fachwörterbuch der Wirtschaft > lend weight to
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103 misery index
misery index ECON Elendsindex m (a measure of economic well-being –Maß der wirtschaftlich-materiellen Lebenslage– initiated in the 1970s by R. Barro, computed as unemployment rate + inflation rate; the assumption is that an increasing unemployment rate and relatively high inflation have a negative impact on economic growth, leading to lower real consumer expenditure and contributing to an economic slow-down; a charmingly simple but questionable approach)Englisch-Deutsch Fachwörterbuch der Wirtschaft > misery index
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104 special write-off
special write-off ACC Teilwertabschreibung f (assumption of the continuation of the business as a whole; unter der Annahme der Unternehmensfortführung)Englisch-Deutsch Fachwörterbuch der Wirtschaft > special write-off
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105 value of an asset as part of an enterprise
value of an asset as part of an enterprise ACC, TAX Teilwert m (synonymous: going concern value; value of an asset or a project under the assumption that the business entity will continue in operational existence for the foreseeable future; Kaufpreis, den der Erwerber eines Unternehmens bei unterstellter Unternehmensfortführung für ein einzelnes Wirtschaftsgut ansetzen würde; § 61 Nr. 1 EStG, § 10 BewG)Englisch-Deutsch Fachwörterbuch der Wirtschaft > value of an asset as part of an enterprise
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106 write-down to the lower going-concern value
write-down to the lower going-concern value ACC Teilwertabschreibung f (assumption of the continuation of the business as a whole, bei Unterstellung der Unternehmensfortführung)Englisch-Deutsch Fachwörterbuch der Wirtschaft > write-down to the lower going-concern value
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107 must
[mʌst] UK / US had to, had to1. vb aux(need to) müssen, (in negation) dürfenhe must be there by now — er ist inzwischen bestimmt schon daI must have lost it — ich habe es wohl verloren2. nMuss nt -
108 must
[mʌst] UK / US had to, had to1. vb aux(need to) müssen, (in negation) dürfenhe must be there by now — er ist inzwischen bestimmt schon daI must have lost it — ich habe es wohl verloren2. nMuss nt
См. также в других словарях:
assumption — I (adoption) noun acceptance, acquisition, receiving, reception, recipience, selection, taking on, undertaking associated concepts: assumpsit on quantum meruit, assumption agreement, assumption of debt, assumption of facts, assumption of… … Law dictionary
Assumption — As*sump tion (?; 215), n. [OE. assumpcioun a taking up into heaven, L. assumptio a taking, fr. assumere: cf. F. assomption. See {Assume}.] 1. The act of assuming, or taking to or upon one s self; the act of taking up or adopting. [1913 Webster]… … The Collaborative International Dictionary of English
Assumption — ist: Mariä Aufnahme in den Himmel, Mariä Himmelfahrt, Assumtione Beatä Mariä Virginis, und den Festtag, den 15. August namentlich: Assumption (Illinois), eine Stadt in Illinois Assumption (Ohio), eine Stadt in Ohio Assomption (Seychellen), die… … Deutsch Wikipedia
Assumption — Assumption, IL U.S. city in Illinois Population (2000): 1261 Housing Units (2000): 607 Land area (2000): 0.879889 sq. miles (2.278902 sq. km) Water area (2000): 0.000000 sq. miles (0.000000 sq. km) Total area (2000): 0.879889 sq. miles (2.278902… … StarDict's U.S. Gazetteer Places
Assumption, IL — U.S. city in Illinois Population (2000): 1261 Housing Units (2000): 607 Land area (2000): 0.879889 sq. miles (2.278902 sq. km) Water area (2000): 0.000000 sq. miles (0.000000 sq. km) Total area (2000): 0.879889 sq. miles (2.278902 sq. km) FIPS… … StarDict's U.S. Gazetteer Places
assumption — [n1] taking something for granted; something expected acceptance, accepting, assuming, belief, conjecture, expectation, fancy, guess, hunch, hypothesis, inference, posit, postulate, postulation, premise, presumption, presupposition, shot*, shot… … New thesaurus
Assumption — Assumption, The 1.) in the ↑Roman Catholic religion, the Assumption is when the Virgin Mary (=Jesus mother) went up into heaven, without dying first 2.) the day (15 August) on which this event is celebrated … Dictionary of contemporary English
assumption — c.1300, the reception, uncorrupted, of the Virgin Mary into Heaven, also the Church festival (Aug. 15) commemorating this, Feast of the Assumption, from O.Fr. assumpcion and directly from L. assumptionem (nom. assumptio) a taking, receiving, noun … Etymology dictionary
assumption — ► NOUN 1) a thing that is assumed to be true. 2) the action of assuming responsibility or control. 3) (Assumption) the reception of the Virgin Mary bodily into heaven, according to Roman Catholic doctrine … English terms dictionary
Assumption — (spr. Assommschenn), Kirchspiel im nordamerikanischen Staate Louisiana, 15 QM., Boden fruchtbar (angeschwemmtes Land); Producte: Mais, Zucker Orangen, Rindvieh; Verret See, 21/2 Meilen lang, 3/4 Meile breit; La Fourche Kanal mit Dampfschifffahrt; … Pierer's Universal-Lexikon
Assumption — [ə sʌmpʃən, englisch], kleine Koralleninsel im Indischen Ozean nördlich von Madagaskar, gehört zur Republik Seychellen … Universal-Lexikon