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61 Bilanzaufbereitung
Bi·lanz·auf·be·rei·tungf FIN reshuffling of balance sheet items -
62 Bilanzklarheit
Bi·lanz·klar·heitf FIN principle of unambiguous presentation [of balance sheet items] -
63 Bilanzeinzelheiten
Bilanzeinzelheiten
balance-sheet items -
64 Bilanzpositionen
Bilanzpositionen
balance-sheet items -
65 systematische Ordnung der Bilanzposten
systematische Ordnung der Bilanzposten
grouping of balance-sheet itemsBusiness german-english dictionary > systematische Ordnung der Bilanzposten
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66 back-to-back loan
En særlig lånekonstruktion hvor to parter i to forskellige lande yder hinanden et lån af samme størrelse og med samme løbetid, amortisering og rentebetalingsprofil, men i deres respektive hjemlandes valutaer. Betalingsstrømmen svarer således til en serie spot og forward transaktioner. Denne lånekonstruktion er forløberen for en currency swap, der har en lignende struktur, bortset fra at swaps i reglen optræder som off-balance-sheet items. -
67 notional principal amount
Beregningsmæssig hovedstol, dvs. det aftalte grundlag for beregningen af betalingerne under en swap eller andre off-balance-sheet items. -
68 Bilanzklarheit
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69 статьи балансовые
on-balance-sheet items -
70 статьи забалансовые
off-balance-sheet items -
71 внебалансовые статьи
бухг off-balance sheet itemsРусско-английский юридический словарь > внебалансовые статьи
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72 back-to-back loan
En særlig lånekonstruktion hvor to parter i to forskellige lande yder hinanden et lån af samme størrelse og med samme løbetid, amortisering og rentebetalingsprofil, men i deres respektive hjemlandes valutaer. Betalingsstrømmen svarer således til en serie spot og forward transaktioner. Denne lånekonstruktion er forløberen for en currency swap, der har en lignende struktur, bortset fra at swaps i reglen optræder som off-balance-sheet items. -
73 notional principal amount
Beregningsmæssig hovedstol, dvs. det aftalte grundlag for beregningen af betalingerne under en swap eller andre off-balance-sheet items.English-Danish financial dictionary > notional principal amount
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74 item
n1) пункт, параграф, статья2) предмет в списке, позиция3) статья (импорта; экспорта)5) изделие
- accessory item
- accrued items
- additional item
- agenda item
- associated items
- bad item
- balance-sheet item
- balancing item
- booking item
- bought item
- budget item
- bulky item
- capital item
- cash item
- catalogue item
- commodity item
- consumer items
- contract item
- corresponding items
- cost item
- credit item
- customable items
- debit item
- delayed item
- demand items
- direct-store-delivery items
- duty-free items
- effective item
- end item
- exhibition item
- expense item
- export items
- extraordinary item
- fancy items
- faster-moving items
- faulty item
- fungible items
- general items
- high margin items
- high quality items
- high turnover items
- import items
- impulse item
- income item
- individual item
- inventory item
- invisible items of expenditure
- key items
- last saved item
- low value items
- low volume items
- luxury items
- made item
- merchandise item
- monetary item
- news item
- noncapital item
- noncash items
- nonfood items
- off-balance-sheet item
- one-of-a-kind item
- open item
- optional item
- packed items
- power items
- production line item
- prohibited items
- protected budget items
- purchased item
- representative item
- residual item
- restrictive proprietary item
- returned items
- revenue items
- routine item
- sale-priced items
- serially-produced items
- short-delivered items
- slow-moving items
- stable item
- staple item
- stocked item
- subcontract item
- superior item
- suspense items
- tariff item
- tax preference item
- transit item
- uncovered item
- undelivered items
- unprotected budget items
- visible items
- visible items of trade
- item in the budget
- item of account
- item of the agenda
- item of an agreement
- item of a bill
- item of the balance sheet
- item of the budget
- items of consumption
- item of a contract
- item of equipment
- item of expenditure
- item of expense
- items of exportation
- items of general consumption
- items of importation
- items of mass consumption
- items of personal use
- item of a plan
- items of trade
- item on a balance sheet
- enter an item into an account
- enter an item into the ledger
- exclude an item
- list items
- pass an item to an account
- specify items
- split up items
- strike an item off the list
- strike out an item
- subdivide items -
75 бухгалтерский отчет
1. accounting report2. accounting balance sheetРусско-английский большой базовый словарь > бухгалтерский отчет
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76 Bilanzposten
Bilanzposten m RW balance-sheet item* * *m < Rechnung> balance-sheet item* * *Bilanzposten
heading of a balance sheet;
• schnell realisierbare (äußerst liquide) Bilanzposten quick items;
• wesentlicher Bilanzposten material item;
• konsolidierte Bilanzposten einer Konzerngesellschaft intercompany items;
• Bilanzposten unter verschiedenen Verpflichtungen verstecken to tuck away under sundry liabilities. -
77 voce
f voicefig rumo(u)rin dizionario, elenco entryad alta voce in a loud voice, loudlya bassa voce in a low voice, quietlyspargere la voce spread rumo(u)rs* * *voce s.f.1 voice (anche fig.): una voce acuta, dolce, monotona, nasale, rauca, a shrill, gentle, dull, nasal, hoarse voice; voce di gola, petto, testa, throaty, chest-, head-voice; voce di tenore, soprano, tenor, soprano voice; voce bianca, treble voice; mi sta andando giù la voce, I'm losing my voice; abbassare, alzare la voce, to lower, to raise one's voice; parlare a voce alta, bassa, to speak in a loud, in a low voice; parlare sotto voce, to speak under one's breath (o to whisper); con un fil di voce, in a faint voice; ''Voce!'', ''Louder! (o Speak up!)''; ''Assassino!'', gli gridò con quanta voce aveva in corpo, ''Murderer!'' she screamed with every breath she had in her body; coprì la voce del dittatore battendo sulle pentole, he drowned the dictator's voice by banging on saucepans; ascolta la voce della coscienza!, listen to your conscience!; la voce del mare, del vento, the sound of the sea, of the wind; la voce della natura, the call of nature; la voce del popolo, public opinion (o vox populi); sentire le voci, to hear voices; è una voce nuova nella poesia italiana, she is a new voice in Italian poetry; preferisco parlartene a voce, I'd rather talk to you in person about it; a una voce, with one voice // fare la voce grossa, to speak threateningly // in queste cose non hai voce in capitolo, you have no say (o you carry no weight) in these matters // dar voce alle proprie emozioni, to voice one's emotions // dare una voce a qlcu., ( chiamarlo) to call s.o. // dar sulla voce a qlcu., ( contraddirlo) to contradict s.o.2 ( diceria) rumour: corre voce che sia colpevole, it is rumoured that he is guilty; spargere una voce, to spread a rumour; sono solo voci di corridoio, they are only rumours3 ( parola) word; entry: guardate sotto la voce 'campo', look under the entry 'campo'; è una voce nuova, antiquata, it is a new, an obsolete word4 (gramm.) ( genere del verbo) voice; ( parte del verbo) part: voce attiva, passiva, active, passive voice; 'siamo' è voce del verbo 'essere', 'siamo' is part of the verb 'essere'6 ( articolo contabile) item, entry; ( intestazione) heading: le voci di una lista, the items on a list; le voci di un catalogo, the items of a catalogue // (amm.): voce di bilancio, balance sheet item; voce attiva, credit item (o entry); voce passiva, debit item (o entry); voci tariffarie, tariff headings; vedere alla voce 'costi e spese generali', look at the heading 'costs and overheads'* * *['votʃe]sostantivo femminile1) voice (anche mus.)voce femminile — woman's o female voice
voce maschile — man's o male voice
voce di soprano, baritono — soprano, baritone voice
avere voce, una bella voce — to have a loud, beautiful voice
a voce alta, bassa — in a loud, low voice
sta cambiando la voce — [ adolescente] his voice is breaking
voce! — (al cinema) louder! (per invitare a parlare più forte) speak up!
2) (verso di animale) call, cry; (canto) song3) (opinione) voicea gran voce — loudly, in a loud voice
4) (diceria) rumour BE, rumor AE, hearsay U, story (su on, about)mettere in giro o spargere la voce che... to set it about that...; corre voce che... rumour has it that..., there's a rumour around that..., the story goes that...; sono solo -i — they are only rumours
5) (espressione) voicela voce della saggezza, della ragione, della coscienza, del cuore — the voice of wisdom, reason, conscience, the heart
6) ling.voce attiva, passiva — active, passive voice
"misi", voce del verbo "mettere" — "misi", form of the verb "mettere"
7) (lemma) entry, headword; (in un elenco) headingsotto la o alla voce "stampanti" — under the heading "printers"
8) econ. comm.voce di bilancio — budget o balance sheet item
voce attiva, passiva — credit, debit item o entry
•voce bianca — treble o white voice
- i di corridoio — rumours BE, rumors AE, backstairs gossip
••passare (la) voce — to pass o spread the word
dare voce a qcs., qcn. — to give voice to sth., sb.
avere voce in capitolo — to have a voice o say in the matter
* * *voce/'vot∫e/sostantivo f.1 voice (anche mus.); voce femminile woman's o female voice; voce maschile man's o male voice; voce di soprano, baritono soprano, baritone voice; avere voce, una bella voce to have a loud, beautiful voice; essere giù di voce to be hoarse; perdere la voce to lose one's voice; cantata per quattro -i cantata for four voices; alzare la voce to raise one's voice (anche fig.); abbassare la voce to lower one's voice; a voce alta, bassa in a loud, low voice; sotto voce → sottovoce; gridare con quanta voce si ha in corpo to shout at the top of one's lungs; sta cambiando la voce [ adolescente] his voice is breaking; voce! (al cinema) louder! (per invitare a parlare più forte) speak up!2 (verso di animale) call, cry; (canto) song3 (opinione) voice; la voce del popolo the voice of the people; fare sentire la propria voce to make oneself heard; a gran voce loudly, in a loud voice4 (diceria) rumour BE, rumor AE, hearsay U, story (su on, about); mettere in giro o spargere la voce che... to set it about that...; corre voce che... rumour has it that..., there's a rumour around that..., the story goes that...; sono solo -i they are only rumours5 (espressione) voice; la voce della saggezza, della ragione, della coscienza, del cuore the voice of wisdom, reason, conscience, the heart6 ling. voce attiva, passiva active, passive voice; "misi", voce del verbo "mettere" "misi", form of the verb "mettere"7 (lemma) entry, headword; (in un elenco) heading; sotto la o alla voce "stampanti" under the heading "printers"8 econ. comm. voce di bilancio budget o balance sheet item; voce attiva, passiva credit, debit item o entrya (viva) voce in person; passare (la) voce to pass o spread the word; dare voce a qcs., qcn. to give voice to sth., sb.; fare la voce grossa to raise one's voice; avere voce in capitolo to have a voice o say in the matter\voce bianca treble o white voice; voce di petto chest-voice; voce di testa head-voice; - i di corridoio rumours BE, rumors AE, backstairs gossip. -
78 item
сущ.1)а) общ. (отдельный) предмет, единица, элемент (в списке, в группе, в наборе и т. п., напр., пункт в докладе, товар (товарная позиция) в перечне товаров и т. п.)They reduced the price on many items. — Они снизили цену на многие товары.
See:consumer items, cost item, delivery item, questionnaire item, item non-response, item-by-item methodб) банк. документ* (в банковских операциях: обозначение отдельного чека, переводного векселя или иного подобного инструмента, с помощью которого осуществляются расчеты)See:cash item 1), exception item, noncash item 1), on-us item, return items, transit item, financial instrument2) общ. вопрос ( в повестке дня), проблемаSyn:4) учет статья (бюджета, бухгалтерской отчетности, платежного баланса)item of income [expenditure\] — статья [расходная\] дохода
See:credit item, debit item, active item, balancing item, balance of payments, cost item, discretionary item, extraordinary item, line-item budgeting, monetary item, cash item, off-balance-sheet item5) учет = accounting record
* * *
каждый отдельный предмет, единица: 1) бухгалтерская запись, статья баланса; 2) в расчетах: чек, вексель, операция (единица учета).* * *позиция; статья; объект. . Словарь экономических терминов .* * *вид товара, товар-----пункт; параграф -
79 item
1) статья (в счёте, балансе); пункт; позиция; параграф2) статья (экспорта, импорта)3) бухг. запись, проводка4) вид товара, товар (отдельное наименование в ассортименте); изделие5) кредитный инструмент (в банковской практике)6) единица оборудования; предмет материально-технического снабжения7) числовое значение (в таблице)8) ТМО требование- bad item- end item -
80 account
1) счёт (бухгалтерского учёта) || записывать на счёт2) (финансовый) отчёт3) счётная формула, журнальная статья (в бухгалтерском учете)4) регистр5) брит. отчёт об исполнении государственного бюджета6) pl отчётность7) pl деловые книги; торговые книги8) брит. расчёт по биржевым сделкам9) запись финансовой операции
См. также в других словарях:
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