-
1 capital assets
Англо-русский словарь промышленной и научной лексики > capital assets
-
2 capital assets
Abbreviation: ca -
3 capital assets pricing model
Engineering: CAPMУниверсальный русско-английский словарь > capital assets pricing model
-
4 capital, assets, management, earnings, liquidity
Investment: CAMELУниверсальный русско-английский словарь > capital, assets, management, earnings, liquidity
-
5 capital
1. adjectivea. ( = principal) majorb. ( = essentiel) essential2. masculine nouna. ( = avoirs) capitalb. ( = placements)3. feminine nouna. ( = métropole) capitalb. ( = majuscule) capital* * *
1.
1) ( fondamental) gén key (épith), crucial; [importance] majorune découverte capitale dans la recherche contre le cancer — a major breakthrough in cancer research
2) [lettre] capital3) ( de mort)
2.
nom masculin1) Finance capital2) Économie capitalle capital et le travail — capital and labour [BrE]
3) ( ressource)le capital humain/industriel — human/industrial resources (pl)
•Phrasal Verbs:* * *kapital, o capital, -e capitaux mpl1. adj1) (= essentiel) (révélations, avancées) major2) (lettre) capital3) DROIT capital4) RELIGION2. nm1) ÉCONOMIE, FINANCE, [entreprise, banque, compagnie, société, opérateur, chaîne] capital no plun capital initial de... — initial capital of...
2) POLITIQUE3) fig stock, asset3. nf1) (= ville) capital, capital city2) (= lettre) capital (letter)4. nmpl(= fonds) capital sg money sg* * *A adj1 ( fondamental) [rôle, rencontre, témoignage, œuvre] key ( épith), crucial; [importance] major; le dernier chapitre de son livre est capital the last chapter of his/her book is crucial; une découverte capitale dans la recherche contre le cancer a major breakthrough in cancer research; c'est d'une importance capitale it's of the utmost importance; il est capital de faire it's essential to do; il est capital que tu viennes it is essential that you (should) come;2 Imprim [lettre] capital;3 ( de mort) peine capitale capital punishment.B nm1 Fin capital; société au capital de 50 000 euros company with (a) capital of 50,000 euros; procéder à une augmentation de capital to increase capital; impôt sur le capital capital levy;2 Écon capital; le capital et le travail capital and labourGB;3 ( ressource) notre capital santé our health; le capital humain/industriel human/industrial resources (pl).C capitaux nmpl Fin ( fonds) capital ¢, funds; avoir besoin/manquer de capitaux to need/to lack capital; capitaux étrangers foreign capital; marché des capitaux capital markets (pl); mouvements de capitaux capital movements.D capitale nf1 ( d'un pays) capital (city); les capitales européennes the European capitals; les rues de la capitale the streets of the capital;2 ( centre) capital; une capitale boursière/culturelle a financial/cultural capital; Lyon, capitale des gourmets Lyons, a paradise for gourmets;3 Imprim capital; en capitales d'imprimerie in block capitals.capital décès death benefit; capital fixe fixed assets (pl); capital propre equity capital; capital social issued capital; capitaux fébriles or flottants hot money ¢.I( pluriel capitaux) [kapital, o] nom masculin1. FINANCE [avoir - personnel] capital (substantif non comptable) ; [ - d'une société] capital (substantif non comptable), assetsune société au capital de 200 000 euros a firm with assets of 200,000 euroscapital réel ou versé paid-up capitalcapital fixe fixed ou capital assets2. [compensation]capital départ severance money ou pay3. [monde de l'argent, des capitalistes]4. [accumulation] stockcapitaux nom masculin pluriel[valeurs disponibles] capitalII1. [detail] vital2. [œuvre, projet] major3. [lettre - imprimée] capital ; [ - manuscrite] (block) capitalla peine capitale capital punishment, the death penalty————————capitale nom fémininla capitale [Paris] the capital, Paris2. [centre]————————en capitales locution adverbialeécrivez votre nom en capitales (d'imprimerie) write your name in block capitals, print your name -
6 capital
nmcapital ncapital certificado registered capitalcapital circulante capital funds, trading capital, working capitalcapital desembolsado paid-up capitalcapital disponible capital assetscapitales de fuga flight capitalcapital de especulación risk capitalcapital de explotación trading capitalcapital fijo fixed capitalcapital inicial initial capitalcapital invertido invested capitalcapital a largo plazo long-term capitalcapital limitado limited capitalcapital líquido liquid capitalcapital nominal nominal assets, registered capitalcapital operativo capital funds, working capitalcapital de puesta en marcha start-up capitalcapital de riesgo venture capital, risk capitalcapital social equity capital, share capital[lang name="SpanishTraditionalSort"]capital de vendedor, -ora vendor capital -
7 capital fijo
• fixed budgeting• fixed capital• fixed capital assets• set capital -
8 capital fixe
fixed ou capital assets -
9 capital cost allowance
Fina tax advantage in Canada for the depreciation in value of capital assets -
10 capital
adj.1 supreme (importante).2 main (principal).3 deadly (religion) (pecado).4 principal, main, capital.f.capital.m.1 capital (economics & finance).capital circulante/fijo/social working/fixed/share capitalcapital líquido liquid assetscapital bajo riesgo sum at riskcapital de riesgo venture capital, risk capitalcapital social share capital2 capital city, chief city, capital, chief town.3 principal, total assets, assets, capital sum.* * *► adjetivo1 (principal) capital, principal, main, chief2 (relativo a la pérdida de la cabeza) deadly, capital■ un pecado capital a deadly sin, a cardinal sin3 (ciudad) capital1 FINANZAS capital1 capital, chief town\capital activo working capitalcapital inicial capitalcapital líquido net capitalcapital social share capitalcapital de provincia county town, US county seat* * *1. adj.1) main, chief, key2) capital2. noun f.* * *1. ADJ1) (=clave) [nombre, personaje] key; [rasgo] mainesta pregunta es de importancia capital — this question is of paramount o cardinal o capital importance
esto tuvo una importancia capital en su vida — this was of paramount o cardinal importance in his life
los puntos capitales de su discurso — the cardinal o main points of her speech
2) (=mortal)3) LAm2.SM (Econ) [de empresa] capital; [de persona] capital, moneycapital en acciones — share capital, equity capital
capital extranjero, la entrada de capital extranjero — the inflow of foreign capital
han vendido la empresa al capital extranjero — they have sold the company to foreign capital o investors
capital riesgo — risk capital, venture capital
3. SF1) [de país] capital (city); [de provincia] main city, provincial capitalPraga, la capital europea de la cerveza — Prague, the beer capital of Europe
2) (Tip) decorated initial capital* * *Iadjetivo < importancia> cardinal, prime; < influencia> seminal (frml); < obra> key, seminal (frml); < letra> capitalII1) (Com, Fin) capital2) (recursos, riqueza) resources (pl)III1)a) ( de país) capital; ( de provincia) provincial capital, ≈ county seat ( in US), ≈ county town ( in UK)b) ( centro) capital2) ( letra) capital* * *Iadjetivo < importancia> cardinal, prime; < influencia> seminal (frml); < obra> key, seminal (frml); < letra> capitalII1) (Com, Fin) capital2) (recursos, riqueza) resources (pl)III1)a) ( de país) capital; ( de provincia) provincial capital, ≈ county seat ( in US), ≈ county town ( in UK)b) ( centro) capital2) ( letra) capital* * *capital11 = capital city, capital.Nota: Ciudad.Ex: The capital city of London has some major general bookshops and a number of specialist bookshops which are virtually national suppliers.
Ex: For this purpose, press and information offices have been established in the capitals of the ten member countries.* capital de la nación = nation-state capital.* capital del estado = nation-state capital, state capital.* capital de provincia = provincial capital.* capital estatal = state capital.capital22 = assets, capital.Nota: Dinero.Ex: Those eligible normally include only companies with less than 45 million of net fixed assets and fewer than 500 employees.
Ex: Repayments is normally by equal half-yearly payments of capital and interest after a moratorium on capital repayments of up to five years, depending on project completion date.* capital activo = working capital.* capital cognitivo = knowledge assets.* capital cultural = cultural asset.* capital de riesgo = venture capital.* capital desembolsado = paid-up capital.* capital digital = digital assets.* capital económico = financial capital.* capital en obligaciones = debenture capital, debenture stock.* capital fijo = fixed capital.* capital físico = physical capital.* capital humano = human capital.* capital iniciador = seeding money, seed money.* capital intelectual = intellectual capital.* capitalista que presta capital de riesgo = venture capitalist.* capital social = social capital.* desembolso de capital = capital outlay.* flujo de capital = capital flow.* gastos de capital = capital costs, capital investment, capital expenditure.* inmovilizar capital = tie up + capital.* intereses del capital = capital charges.* inversión de capital = capital costs, capital investment, capital expenditure.* invertir capital = sink + capital.* mercado de capitales = financial market, capital market.* pagar capital = repay + capital.* suma de capital = capital sum.capital33 = pivotal.Ex: His position was pivotal because he was not only the organizer but also the financier and indeed the speculator of the book trade.
* de capital importancia = momentous, of cardinal importance.* * *aportó el 40% del capital she put up 40% of the capitalCompuestos:circulating o working capitalissued capitalfixed capitalfloating o current assets (pl)nominal capitalpaid-in o paid-up capitalrisk o venture capitalshare capitalB (recursos, riqueza) resources (pl)1 (de país) capital; (de provincia) provincial capital, ≈ county seat ( in US), ≈ county town ( in UK)¿eres de Valencia capital? are you from the city of Valencia o from Valencia itself o from Valencia proper?2 (centro) capitalla capital del vino the wine capital* * *
capital adjetivo ‹ importancia› cardinal, prime;
‹ influencia› seminal (frml);
‹ obra› key, seminal (frml)
■ sustantivo masculinoa) (Com, Fin) capital
■ sustantivo femenino ( de país) capital;
( de provincia) provincial capital, ≈ county seat ( in US), ≈ county town ( in UK);
capital
I sustantivo femenino capital: la orquesta tocará en las principales capitales europeas, the orchestra will play in all the main European capitals
II sustantivo masculino Fin capital
capital activo/social, working/share capital
III adjetivo capital, main
pena capital, capital punishment
' capital' also found in these entries:
Spanish:
capitel
- caudal
- ciudad
- inmovilizar
- mayúscula
- plusvalía
- provincia
- retener
- retención
- social
- versal
- versalita
- villa
- ampliación
- ampliar
- antiguo
- capitalino
- divisa
- doblar
- fuga
- ganancia
- inmediaciones
- invertir
- mayúsculo
- México
- Panamá
- pecado
- pena
- sangría
English:
archives
- capital
- capital gains tax
- capital punishment
- capital reserves
- district
- drain
- equity
- injection
- major
- movement
- opposed
- principal
- share capital
- tie up
- up
- working capital
- against
- big
- caps
- flow
- inject
- put
* * *♦ adj1. [importante] supreme, prime;[error] serious, grave;es de capital importancia que vengan it is of prime o the utmost importance that they come;una obra capital de la literatura universal one of the great works of world literature2. [pecado] deadly♦ nmEcon capital;el capital público/privado public/private capital;he invertido un pequeño capital en el negocio de mi hermano I've invested a small sum in my brother's business;el capital y los trabajadores Capital and Labourcapital activo active capital;capital circulante working capital;capital disponible available capital;capital escriturado share capital, US capital stock;capital especulativo hot money;capital fijo fixed capital;capital flotante floating capital;Am capitales golondrina = speculative capital invested internationally wherever the highest returns are available;capital humano human capital;capital inicial starting capital;capital inmovilizado tied-up capital;capital intelectual intellectual capital;capital invertido capital invested;capital líquido liquid assets;capital productivo active capital;capital (de) riesgo private equity;[para empresas en desarrollo] venture capital, risk capital;entidad de capital riesgo private equity firm;capital social share capital, US capital stock;capital suscrito subscribed capital♦ nf1. [de país, región] capital (city);soy de Teruel capital I'm from the city of Teruel2. [centro] capital;París es la capital mundial del arte Paris is the artistic capital of the worldcapital europea de la cultura European city of culture* * *I adj importancia prime;pena capital capital punishment* * *capital adj1) : capital2) : chief, principalcapital nm: capitalcapital de riesgo: venture capitalcapital nf: capital, capital city* * *capital n capital -
11 capital lease
Gen Mgta lease that is treated as though the lessee had borrowed money and bought the leased assets. If a lease agreement does not meet any of the criteria below, the lessee treats it as an operating lease for accounting purposes. If, however, the agreement meets one of the following criteria, it is treated as a capital lease:1. The lease agreement transfers ownership of the assets to the lessee during the term of lease.2. The lessee can purchase the assets leased at a bargain price (also called a bargain purchase option), such as $1, at the end of the lease term.3. The lease term is at least 75% of the economic life of the leased asset.4. The present value of the minimum lease payments is 90% or greater of the asset’s value.Capital leases are reported by the lessee as if the assets being leased were acquired and the monthly rental payments as if they were payments of principal and interest on a debt obligation. Specifically, the lessee capitalizes the lease by recognizing an asset and a liability at the lower of the present value of the minimum lease payments or the value of the assets under lease. As the monthly rental payments are made, the corresponding liability decreases. At the same time, the leased asset is depreciated in a manner that is consistent with other owned assets having the same use and economic life. -
12 capital circulante
• circulating assets• circulating capital• current assets• current capital• floating battery• floating capital• floating charge• working capacity• working capital• working-capital account -
13 capital líquido
m.liquid capital, net worth, liquid assets.* * *net capital* * *liquid assets pl -
14 capital circulante
m.circulating capital, current assets, circulating assets, working capital.* * *circulating capital -
15 capital gains tax
Fina tax on the difference between the gross acquisition cost and the net proceeds when an asset is sold. In the United Kingdom, this tax also applies when assets are given or exchanged, although each individual has an annual capital gains tax allowance that exempts gains within that tax year below a stated level. In addition, certain assets may be exempt, for example, a person’s principal private residence and transfers of assets between spouses, and the tax may not be levied on the absolute gain. An adjustment is made for inflation and the length of time that the asset has been held. There are also concessions on the sale of a business at retirement.Abbr. CGT -
16 capital contable
• accountable capital• capital account• net asset differential• net assets• net assets worth• net weight• net worth• net worth of an estate• owners' equity -
17 capital fijo
m.1 fixed capital, set capital.2 fixed assets.* * *(n.) = fixed capitalEx. All forms of loan are for fixed capital only and not for working capital.* * *(n.) = fixed capitalEx: All forms of loan are for fixed capital only and not for working capital.
* * *fixed capital -
18 capital cognitivo
(n.) = knowledge assetsEx. The aim was that the edge would come from leveraging its knowledge assets, ie the leadership and expertise of its worldwide work force, through information technology enablement.* * *(n.) = knowledge assetsEx: The aim was that the edge would come from leveraging its knowledge assets, ie the leadership and expertise of its worldwide work force, through information technology enablement.
-
19 capital digital
(n.) = digital assetsEx. Libraries increasingly depend on digital assets they neither own nor manage.* * *(n.) = digital assetsEx: Libraries increasingly depend on digital assets they neither own nor manage.
-
20 assets
مَوْجُودَات (شَرِكَة، إلخ) \ assets: the part of an accounts sheet that shows what one has, in relation to liabilities and capital: Machinery and land are the biggest part of a company’s assets. \ See Also أصول (أُصول)
См. также в других словарях:
capital assets — Assets which are held other than as trading assets. + capital assets USA All property held by a taxpayer unless specifically excluded under the IRC (IRC § 1221(a)). The following types of property are generally excluded from the definition of… … Law dictionary
capital assets — n. any assets, tangible or intangible, that are held for long term investment * * * … Universalium
capital assets — n. any assets, tangible or intangible, that are held for long term investment … English World dictionary
capital assets — n [plural] technical machines, buildings, and other property belonging to a company … Dictionary of contemporary English
capital assets — noun plural : long term assets either tangible or intangible (as land, buildings, patents, or franchises); specifically : any assets so designated by statute or governmental regulation (as the United States Internal Revenue Code) contrasted with… … Useful english dictionary
capital assets — ilgalaikis turtas statusas Aprobuotas sritis mokesčiai apibrėžtis Daiktai ir kiti nuosavybės teisės objektai, naudojami apmokestinamojo asmens ekonominėje veikloje ilgiau kaip vienus metus (pagal Lietuvos Respublikos pelno mokesčio įstatymo 1… … Lithuanian dictionary (lietuvių žodynas)
capital assets — /ˌkæpɪt(ə)l æsets/ plural noun the property, machines and other assets, which a company owns and uses but which it does not buy and sell as part of its regular trade. Also called fixed assets … Dictionary of banking and finance
capital assets — noun (plural) technical machines, buildings, and other property belonging to a company … Longman dictionary of contemporary English
capital assets — /ˌkæpɪt(ə)l æsets/ plural noun the property, machines, etc., which a company owns and uses but which the company does not buy and sell as part of its regular trade … Marketing dictionary in english
capital assets — The equipment, property and funds owned by a business … Business law dictionary
Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… … Wikipedia
