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1 book debts
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2 book debts
1) Общая лексика: дебиторская задолженность (UK - AD)2) Юридический термин: долги по расчётной книге3) Деловая лексика: долг, числящийся по книгам -
3 book debts
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4 book debts
comptes m pl fournisseurs, dettes f pl compte -
5 book debts
Außenstände -
6 book-debts
ஏட்டுக்கடன் குறிப்பு -
7 book debts
defterlerin arz ettigi alacaklar -
8 debts
debts: bad and doubtful debts безнадежные и сомнительные долги book debts долг, числящийся по книгам book debts долги по расчетной книге debts: bad and doubtful debts безнадежные и сомнительные долги establish debts to be recovered определять долги, подлежащие взысканию general debts генеральные убытки irrecoverable debts невозместимые долги meet debts оплачивать долги mutual debts взаимные обязательства pay debts оплачивать долги pay debts погашать задолженность separate debts обособленные долги -
9 book
book [bʊk]livre ⇒ 1 (a), 1 (b) registre ⇒ 1 (a), 4 (b) carnet ⇒ 1 (c) pari ⇒ 1 (e) réserver ⇒ 2 (a), 3 (a) embaucher ⇒ 2 (b) comptabilité ⇒ 4 (a)1 noun∎ a book on or about gardening un livre de jardinage;∎ Telecommunications I'm in the book (listed in directory) je suis dans l'annuaire;∎ not published in book form inédit en librairie;∎ humorous his little black book son carnet d'adresses;∎ figurative her face is an open book toutes ses émotions se voient sur son visage;∎ his life is an open book il n'a rien à cacher;∎ she's an open book on peut lire en elle comme dans un livre;∎ to read sb like a book or an open book lire à livre ouvert dans la pensée de qn;∎ mathematics is a closed book to me je ne comprends rien aux mathématiques;∎ British to bring sb to book obliger qn à rendre des comptes;∎ to do things or to go by the book faire les choses selon les règles;∎ to be in sb's good books être dans les petits papiers de qn;∎ to be in sb's bad books être mal vu de qn;∎ familiar in my book à mon avis□ ;∎ he can read her like a book pour lui elle est transparente;∎ that's one for the book or books! il faudra marquer ça d'une pierre blanche!;∎ that provision is already on the books cette disposition figure déjà dans les textes;∎ that law went on the books in 1979 cette loi est entrée en vigueur en 1979;∎ British that suits my book cela me va tout à fait;∎ to throw the book at sb donner le maximum à qn(d) (of samples) jeu m, album m∎ to make/to start/to keep a book on sth inscrire/engager/tenir un pari sur qch(f) (script, libretto) livret m∎ I've booked you on the next flight je vous ai réservé une place sur le prochain vol;∎ I've booked her (a seat) through to New York je lui ai réservé une place jusqu'à New York;∎ have you already booked your trip? avez-vous déjà fait les réservations pour votre voyage?;∎ the tour is fully booked l'excursion est complète;∎ the performance is booked up or fully booked on joue à bureaux ou guichets fermés;∎ the restaurant is fully booked le restaurant est complet;∎ I've booked myself into the best hotel in town (in advance) j'ai réservé une chambre dans le meilleur hôtel de la ville; (on the spur of the moment) j'ai pris une chambre dans le meilleur hôtel de la ville;∎ I'm booked for this evening (have engagement) je suis pris ce soir∎ he's booked solid until next week il est complètement pris jusqu'à la semaine prochaine∎ he was booked for speeding il a attrapé une contravention pour excès de vitesse(a) (make a reservation) réserver;∎ to book into a hotel prendre une chambre d'hôtel;∎ to book through to Nice prendre tous les billets nécessaires pour Nice∎ to keep the books tenir les comptes ou la comptabilité;∎ to close the books clore ou arrêter les comptes;∎ the books and records la comptabilité;∎ familiar to cook the books trafiquer les comptes∎ he's on our books (member of our club etc) c'est un de nos membres; (player in our team) c'est un de nos joueurs; (employee) il est dans nos fichiers;∎ I had myself taken off the books j'ai donné ma démission►► book club club m du livre;Accountancy book debts comptes mpl fournisseurs, dettes fpl compte;book end serre-livres m inv;Accountancy book entry écriture f comptable;book entry transfer transfert m de compte à compte;book fair salon m du livre; (secondhand) foire f aux livres;book lover bibliophile mf;book number numéro m ISBN, numéro m de dépôt légal;Accountancy book profit profit m comptable;book review revue f littéraire;Press book review page chronique f littéraire;British book token bon m d'achat de livres, chèque-livre m;Finance book value valeur f comptable, valeur de bilan➲ book inBritish se faire enregistrer; (at hotel) prendre une chambreinscrire; (at hotel) réserver une chambre pour➲ book outquitter sa chambre d'hôtel, partir➲ book upréserver, retenir;∎ the restaurant is booked up le restaurant est complet;∎ she's booked up (all) next week elle est prise (toute) la semaine prochaine;∎ I'm booked up for this evening (have engagement) je suis pris ce soirréserverⓘ THE BOOK OF COMMON PRAYER Édité en 1549 avec l'assentiment du Parlement, ce livre de prières introduisit une réforme du culte public, alliant la solennité des cérémonies traditionnelles à un office simplifié en anglais. -
10 book
1 nounregistre m;∎ to keep the books tenir la comptabilité ou les comptes;book debts comptes m pl fournisseurs, dettes f pl compte;book entry écriture f comptable;book entry transfer transfert m de compte à compte;book value valeur f comptable, valeur du bilan∎ we are heavily booked nous sommes très pris(b) (seat, room, table, ticket) réserver;∎ to book sb into a hotel retenir une chambre d'hôtel pour qn;∎ fully booked complet(ète)the restaurant/hotel is booked up le restaurant/l'hôtel est complet -
11 debts
Долги debts: bad and doubtful ~ безнадежные и сомнительные долги book ~ долг, числящийся по книгам book ~ долги по расчетной книге debts: bad and doubtful ~ безнадежные и сомнительные долги establish ~ to be recovered определять долги, подлежащие взысканию general ~ генеральные убытки irrecoverable ~ невозместимые долги meet ~ оплачивать долги mutual ~ взаимные обязательства pay ~ оплачивать долги pay ~ погашать задолженность separate ~ обособленные долги -
12 book value of accounts receivable
учет балансовая стоимость дебиторской задолженности* (общая сумма дебиторской задолженности за вычетом резерва по сомнительным долгам)Syn:See:Англо-русский экономический словарь > book value of accounts receivable
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13 book value of equity
учет, фин. балансовая стоимость собственного капитала (собственный капитал компании в оценке по балансовой стоимости, т. е. сумма отраженных в балансе нераспределенной прибыли, номинальной стоимости всех выпущенных акций, добавочного капитал и других статей, относимых к собственным источникам)Ant:* * * -
14 bokførte tilgodehavender
book debts -
15 сумма долга по книге счетов
Русско-английский словарь по экономии > сумма долга по книге счетов
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16 Außenstände
Außenstände mpl RW outstanding, accounts receivable; uncollected receivables, outstanding debts (Schulden)* * *mpl < Rechnung> outstanding, accounts receivable, Schulden uncollected receivables, outstanding debts* * *Außenstände
outstanding (ative, book) debts, outstandings, outs, debts, receivables (US), (Bilanz) sums of money due and owing;
• abgeschriebene Außenstände debts written off;
• abgetretene Außenstände accounts receivable discounted (US), pledged accounts receivable (US);
• beitreibbare Außenstände recoverable debts;
• zeitweilig nicht einbringliche (eingefrorene) Außenstände frozen (deferred) assets (debts);
• nicht einziehbare Außenstände bad debts (US);
• seine Außenstände his outstanding bills;
• sichere Außenstände good debts;
• nach den Fälligkeiten sortierte (überfällige) Außenstände aging accounts receivable (US);
• uneinbringliche (verlorene) Außenstände bad (irrecoverable) debts;
• unsichere (zweifelhafte) Außenstände bad (Br.), (doubtful, US), debts;
• verbürgte Außenstände guaranteed accounts;
• verlorene Außenstände irrecoverable debts;
• verschiedene Außenstände (Bilanz) sundry debtors;
• Außenstände und sonstige Forderungen book or other debts;
• Außenstände abtreten to assign outstanding debts;
• Außenstände eintreiben (einziehen) to collect money due (outstanding amounts, outstanding debts), to pull in the cash;
• Außenstände haben to have money owing. -
17 debito
1. adj due, proper2. m debt( dovere) dutyfinance debito pubblico national debtavere un debito con qualcuno be in debt to someonefig sentirsi in debito verso qualcuno feel indebted to s.o.* * *debito agg. due, proper, right, suitable: a tempo debito, in due (o proper) time; con il debito riguardo, with due regard; nel modo debito, in the right way; (comm.) rilasciare debita ricevuta, to deliver due receipt; scegliere il tempo debito per fare qlco., to choose the proper time to do sthg.; lo accolsero con i debiti onori, they welcomed him with all due honours.debito s.m.1 debt: debiti di gioco, gambling debts; far debiti, to run (o to get) into debts; ingolfarsi nei debiti, to run heavily into debt; essere pieno di debiti, to be deeply in debt (o to be up to one's ears in debt); accollarsi un debito, to take over a debt; condonare un debito, to remit a debt; incassare un debito, to collect a debt; estinguere un debito, to pay off a debt; essere in debito verso qlcu., con qlcu., to be in debt to s.o., (fig.) to be indebted to s.o. // sentirsi in debito verso qlcu., to feel indebted towards s.o. // farsene un debito di coscienza, to consider it a moral duty // saldare i debiti sospesi, (fig.) to settle scores // (comm.): debito immobiliare, debt on real estate; debiti arretrati, arrears; debiti postergati, deferred (o subordinated) debts; debiti verso fornitori, due to suppliers; riconoscimento di debito, acknowledgment of debt, IOU (I owe you) // (econ.): debito consolidato, fixed (o consolidated) debt; debito pubblico, nazionale, national (o public) debt; government loans (pl.); debito nazionale lordo, netto, gross, net national debt; debito ordinario, ordinary debt; debito fluttuante, floating (o unfunded) debt; debito obbligazionario, bonded debt; debito a breve termine, short-term debt; debito a lunga scadenza, long-term (o funded) debt; debito estero, external debt // (banca): debito irredimibile, funded (o perpetual) debt; debito non saldato, insoluto, undischarged (o outstanding) debt; debito privilegiato, garantito, secure (d) (o privileged o preferential) debt; debito allo scoperto, non garantito, unsecure (d) debt // debito d'imposta, tax liability // (dir.): debito ipotecario, mortgage debt; debito vitalizio, life debt; debiti chirografari, book debts2 (amm.) ( addebito) debit: segnare una somma a debito di un conto, to debit an account with an amount; saldo a debito, debit balance; a Vs. debito, to your debit; nota di debito, debit note.* * *I ['debito]sostantivo maschile1) (importo dovuto) debtessere in debito — to be in debt, to have debts
avere un debito con qcn. — to be in debt to sb.
2) amm. econ. debit3) (obbligo morale) debt, obligationessere in debito con qcn. — to be under obligation to sb.
avere un debito di riconoscenza verso qcn. — to owe sb. a debt of gratitude
•II ['debito]aggettivo (opportuno) due, proper, righta tempo debito — duly, in due time o course
prendere le -e precauzioni — to exercise due o proper care
* * *debito1/'debito/sostantivo m.1 (importo dovuto) debt; avere un debito di 80 euro to be 80 euros in debt; essere in debito to be in debt, to have debts; avere un debito con qcn. to be in debt to sb.; fare -i to run up debts2 amm. econ. debit; segnare una somma a debito di un conto to debit a bank account with a sum3 (obbligo morale) debt, obligation; essere in debito con qcn. to be under obligation to sb.; avere un debito di riconoscenza verso qcn. to owe sb. a debt of gratitudedebito estero foreign debt; debito nazionale national debt; debito d'onore debt of honour; debito pubblico public debt.————————debito2/'debito/(opportuno) due, proper, right; a tempo debito duly, in due time o course; prendere le -e precauzioni to exercise due o proper care. -
18 дебиторская задолженность
1) General subject: Debt, Debtors (GB), Receivables (US), accounts receivable (сумма), book debts (UK - AD), loan receivable2) British English: debtors3) Law: debtor indebtedness4) Trade: debt receivable5) Economy: bills receivable (представленная векселями и акцептами), debit debt, debit debts, debit indebtedness, debts receivable, notes payable6) Accounting: accounts due from customers, receivable, receivables, receivables (также debtors - англ.), trade credit, AR (accounts receivable)7) Banking: account receivable8) Advertising: access receivable9) Business: bill receivable, AR10) EBRD: accounts receivable (A/cs. Rec.; а/с rec), (В/г) bills receivable, debt portfolioУниверсальный русско-английский словарь > дебиторская задолженность
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19 Abtretung
Abtretung f 1. GEN cession; 2. RW assignment; 3. RECHT, VERSICH assignment, cession, transfer, tr., tfr; abandonment (entgeltliche Preisgabe von Rechten)* * *f 1. < Geschäft> cession; 2. < Rechnung> assignment; 3. <Recht, Versich> assignment, cession, transfer (tr., tfr)* * *Abtretung
assignment, cession, transfer, making over, relinquishment, surrender, (Grund und Boden) conveyance, (Verzichtleistung) abandonment;
• vom Eintritt eines Ereignisses abhängige Abtretung conditional assignment;
• beglaubigte Abtretung certified transfer (Br.);
• formlose Abtretung equitable assignment;
• gültige Abtretung binding assignment;
• mehrfache Abtretung successive assignment;
• nichtige Abtretung invalid assignment;
• rechtswirksame Abtretung legal assignment;
• stille Abtretung [etwa] equitable assignment;
• ungültige Abtretung invalid assignment;
• im Ausland vorgenommene Abtretung foreign assignment;
• zu Besicherungszwecken vorgenommene Abtretung equitable assignment;
• Abtretung von Buchforderungen assignment of book debts;
• Abtretung des Ersatzanspruches subrogation assignment;
• Abtretung einer Forderung assignment of a claim;
• Abtretung einer bestimmten Forderung specific assignment of an existing debt;
• offene Abtretung von Forderungen absolute assignment;
• Abtretung zukünftiger Forderungen assignment of future debts (debts accruing due);
• Abtretung von Forderungen gegen einen Sonderfonds assignment by way of charge;
• Abtretung eines Gesellschaftsanteils assignment of a share in a partnership;
• Abtretung einer Hypothek mortgage assignment;
• Abtretung im Konkursverfahren assignment on bankruptcy;
• Abtretung der Mieteinkünfte assignment of lease;
• Abtretung der Rechte aus einer Versicherung assignment of a policy;
• Abtretung des Ruhegehalts assignment of retired pay;
• Abtretung des Versicherungsanspruchs assignment of the proceeds of a policy;
• Abtretung des Versicherungsanspruches an den Hypothekengläubiger mortgage endorsement. -
20 долг, числящийся по книгам
1) Accounting: book debt2) Business: book debtsУниверсальный русско-английский словарь > долг, числящийся по книгам
См. также в других словарях:
book debts — Outstanding amounts owing by customers and others to a company in the course of its business. Easyform Glossary of Law Terms. UK law terms. book debts The value of outstanding debtors to a business. This te … Law dictionary
book debts — Accounts receivables owned by a company. (Dictionary of Canadian Bankruptcy Terms) United Glossary of Bankruptcy Terms 2012 … Glossary of Bankruptcy
book debts — / bυk dets/ plural noun trade debts as recorded in a company’s accounts … Dictionary of banking and finance
book debt — ➔ debt * * * book debt UK US noun [C or U] ACCOUNTING ► money that a company has not yet received from customers who owe it money, as recorded in the company s accounts: »A company is able to charge its book debts as security for a loan … Financial and business terms
book value — n: the value of something as shown on bookkeeping records as distinguished from market value: as a: the value of an asset equal to cost less depreciation b: the value of a corporation s capital stock expressed as its original cost less… … Law dictionary
Book — (b[oo^]k), n. [OE. book, bok, AS. b[=o]c; akin to Goth. b[=o]ka a letter, in pl. book, writing, Icel. b[=o]k, Sw. bok, Dan. bog, OS. b[=o]k, D. boek, OHG. puoh, G. buch; and fr. AS. b[=o]c, b[=e]ce, beech; because the ancient Saxons and Germans… … The Collaborative International Dictionary of English
Book account — Book Book (b[oo^]k), n. [OE. book, bok, AS. b[=o]c; akin to Goth. b[=o]ka a letter, in pl. book, writing, Icel. b[=o]k, Sw. bok, Dan. bog, OS. b[=o]k, D. boek, OHG. puoh, G. buch; and fr. AS. b[=o]c, b[=e]ce, beech; because the ancient Saxons and … The Collaborative International Dictionary of English
Book debt — Book Book (b[oo^]k), n. [OE. book, bok, AS. b[=o]c; akin to Goth. b[=o]ka a letter, in pl. book, writing, Icel. b[=o]k, Sw. bok, Dan. bog, OS. b[=o]k, D. boek, OHG. puoh, G. buch; and fr. AS. b[=o]c, b[=e]ce, beech; because the ancient Saxons and … The Collaborative International Dictionary of English
Book learning — Book Book (b[oo^]k), n. [OE. book, bok, AS. b[=o]c; akin to Goth. b[=o]ka a letter, in pl. book, writing, Icel. b[=o]k, Sw. bok, Dan. bog, OS. b[=o]k, D. boek, OHG. puoh, G. buch; and fr. AS. b[=o]c, b[=e]ce, beech; because the ancient Saxons and … The Collaborative International Dictionary of English
Book louse — Book Book (b[oo^]k), n. [OE. book, bok, AS. b[=o]c; akin to Goth. b[=o]ka a letter, in pl. book, writing, Icel. b[=o]k, Sw. bok, Dan. bog, OS. b[=o]k, D. boek, OHG. puoh, G. buch; and fr. AS. b[=o]c, b[=e]ce, beech; because the ancient Saxons and … The Collaborative International Dictionary of English
Book moth — Book Book (b[oo^]k), n. [OE. book, bok, AS. b[=o]c; akin to Goth. b[=o]ka a letter, in pl. book, writing, Icel. b[=o]k, Sw. bok, Dan. bog, OS. b[=o]k, D. boek, OHG. puoh, G. buch; and fr. AS. b[=o]c, b[=e]ce, beech; because the ancient Saxons and … The Collaborative International Dictionary of English