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1 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: -
2 Off-Balance-Sheet-Geschäft
Off-Balance-Sheet-Geschäft n RW off-balance sheet activities, below the line activities (e.g. currency options, interest rate swaps, futures contracts, repurchase agreements; z. B. Optionsrechte, Swap- und Termingeschäfte; cf above the line activities = bilanzwirksames Geschäft)* * *n < Rechnung> off-balance sheet activities, below the line activities (e.g. currency options, interest rate swaps, futures contracts, repurchase agreements ; z.B. Optionsrechte, Swap- und Termingeschäfte ; cf above the line activities = bilanzwirksames Geschäft)Business german-english dictionary > Off-Balance-Sheet-Geschäft
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3 compensating balance
Fin1. the amount of money a bank requires a customer to maintain in a non-interest-bearing account, in exchange for which the bank provides free services2. the amount of money a bank requires a customer to maintain in an account in return for holding credit available, thereby increasing the true rate of interest on the loan -
4 остаток процентов
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5 сальдо процентов
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6 остаток процентов
balance of interest -
7 сальдо процентов
balance of interest -
8 остаток процентов
Banks. Exchanges. Accounting. (Russian-English) > остаток процентов
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9 сальдо процентов
Banks. Exchanges. Accounting. (Russian-English) > сальдо процентов
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10 сальдо процентов
Бизнес, юриспруденция. Русско-английский словарь > сальдо процентов
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11 Zinsmarge
Zinsmarge f BANK, WIWI interest margin* * *f <Bank, Vw> interest margin* * *Zinsmarge
interest margin;
• Zinsmärkte interest-rate markets;
• Zinsmehraufwand net interest paid;
• Zinsmehrertrag additional interest income;
• Zinsminimierung minimization of interest rates;
• Zinsnachlass interest rebate (relief);
• Zinsniveau interest [rate] level;
• Zinsniveau niedrig halten to keep down interest;
• Zinsnote interest statement;
• Zinsnummern interest (red) numbers, decimals (Br.), products (Br.);
• schwarze Zinsnummern black products (Br.);
• Zinsobergrenze cap;
• Zinsperiode interest[-paying] period;
• Zinspolitik interest rate policy;
• Zinsrate interest rate, instal(l)ment interest;
• Zinsrechnung computation (calculation) of interest, interest account;
• Zinsrendite interest yield;
• Zinsrisiko interest-rate risk;
• Zinsrückgang fall in interest rates;
• Zinsrückstände outstanding (unpaid, back) interest, arrears of interest, interest in arrears;
• Zinsrückstände kapitalisieren to fund interest arrears;
• Zinsrückstände auflaufen lassen to allow the back interest to accumulate;
• Zinssaldo balance of interest, interest balance (US);
• Zinssammelkonto collectible interest account. -
12 saldo
KSIĘGOWOŚĆ balancesaldo dodatnie/ujemne — positive/negative balance, credit/debit balance
* * *n.ekon. balance; saldo debetowe debit balance; saldo dodatnie active balance; saldo gotówkowe balance in l. on hand; saldo odsetek balance of interest; saldo początkowe/końcowe initial/final balance; saldo ujemne passive balance; saldo zysków profit balance; wykazywać saldo w wysokości... show a balance of...The New English-Polish, Polish-English Kościuszko foundation dictionary > saldo
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13 пассивное сальдо
Русско-английский большой базовый словарь > пассивное сальдо
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14 отрицательный сальдо
Бизнес, юриспруденция. Русско-английский словарь > отрицательный сальдо
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15 начальное сальдо
дебетовое сальдо; остаток — debit balance
Русско-английский большой базовый словарь > начальное сальдо
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16 начальный сальдо
дебетовое сальдо; остаток — debit balance
Бизнес, юриспруденция. Русско-английский словарь > начальный сальдо
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17 Zinssaldo
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18 Zinserträgnisse an der Quelle besteuern
Zinserträgnisse an der Quelle besteuern
to take tax off your interest at source;
• Zinsertragsbilanz interest income balance;
• Zinsertragszahlen interest earned figures;
• Zinserwartungen interest rate expectation.Business german-english dictionary > Zinserträgnisse an der Quelle besteuern
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19 остаток процентов
Economy: balance of interest -
20 сальдо процентов
Economy: balance of interest
См. также в других словарях:
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