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121 depreciation
Gen Mgtan allocation of the cost of an asset over a period of time for accounting and tax purposes. Depreciation is charged against earnings, on the basis that the use of capital assets is a legitimate cost of doing business. Depreciation is also a noncash expense that is added into net income to determine cash-flow in a given accounting period.EXAMPLETo qualify for depreciation, assets must be items used in the business that wear out, become obsolete, or lose value over time from natural causes or circumstances, and they must have a useful life beyond a single tax year. Examples include vehicles, machines equipment, furnishings, and buildings, plus major additions or improvements to such assets. Some intangible assets also can be included under certain conditions. Land, personal assets, stock, leased or rented property, and a company’s employees cannot be depreciated.Straight-line depreciation is the most straightforward method. It assumes that the net cost of an asset should be written off in equal amounts over its life. The formula used is:(Original cost – scrap value)/Useful life (years)For example, if a vehicle cost $20,000 and can be expected to serve the business for seven years, its original cost would be divided by its useful life:(30,000 – 2,000)/7 = 4,000 per yearThe $4,000 becomes a depreciation expense that is reported on the company’s year-end income statement under “operation expenses.”In theory, an asset should be depreciated over the actual number of years that it will be used, according to its actual drop in value each year. At the end of each year, all the depreciation claimed to date is subtracted from its cost in order to arrive at its book value, which would equal its market value. At the end of its useful business life, any undepreciated portion would represent the salvage value for which it could be sold or scrapped.For tax purposes, some accountants prefer to use accelerated depreciation to record larger amounts of depreciation in the asset’s early years in order to reduce tax bills as soon as possible. In contrast to the straight-line method, the declining-balance method assumes that the asset depreciates more in its earlier years of use. The table opposite compares the depreciation amounts that would be available, under these two methods, for a $1,000 asset that is expected to be used for five years and then sold for $100 in scrap.The depreciation method to be used for a particular asset is fixed at the time that the asset is first placed in service. Whatever rulesor tables are in effect for that year must be followed as long as the asset is owned.Depreciation laws and regulations change frequently over the years as a result of government policy changes, so a company owning property over a long period may have to use several different depreciation methods. -
122 Ersatzinvestition
Ersatzinvestition f MGT, WIWI replaced asset, replacement capital, replacement investment, reinvestment, capital spending on replacements* * *f < Steuer> replaced asset, replacement capital, reinvestment, capital spending on replacements* * *Ersatzinvestition
replacement investment (capital assets) -
123 amortization
Fin1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.EXAMPLEFor tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.Initial cost/useful life = amortization per yearFor example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.$10,000/10 = $1,000 per yearThe amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.Intangibles that can be amortized can include:Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.Organization costs are usually amortized over 60 months;Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.2. the repayment of the principal and interest on a loan in equal amounts over a period of time -
124 Wert
Wert m GEN worth, value • an Wert gewinnen BÖRSE gain value • an Wert verlieren RW, WIWI depreciate (Vermögenswerte, Aktiva) • den Wert mindern WIWI lower the value • im Wert sinken BÖRSE go down in value • im Wert steigen RW appreciate • im Wert verringern BÖRSE write down • ohne Wert GEN, IMP/EXP without value • sich unter Wert verkaufen GEN undersell oneself* * *m < Geschäft> worth, value ■ an Wert gewinnen < Börse> gain value ■ an Wert verlieren <Rechnung, Vw> Vermögenswerte, Aktiva depreciate ■ den Wert mindern <Vw> lower the value ■ im Wert sinken < Börse> go down in value ■ im Wert steigen < Rechnung> appreciate ■ im Wert verringern < Börse> write down ■ sich unter Wert verkaufen < Geschäft> undersell oneself--------: über den Daumen gepeilter Wert< Geschäft> ballpark figure* * *Wert
value, worth, (Bedeutung) amount, significance, (Gegenwert) equivalent, (Kostbarkeit) valuableness, (Münze) standard, (Preis) price, rate, (Schätzung) appreciation, (Vermögen) asset, (Vorzug) good, merit, desert, (Wertstellung) value (availability, US) date;
• an Wert in value;
• an Wert verloren diminished in value;
• dem Wert nach ad valorem (lat.);
• dem nominellen Wert entsprechend by tale;
• im Werte von valued at;
• nach dem Wert ad valorem (lat.);
• über Wert above value;
• unter Wert below value;
• von geringem Wert uncostly, of small value;
• von gleichem Wert equivalent, of the same value;
• von hohem Wert of great value (price);
• Wert 1. März value (due) 1st of March;
• Wert erhalten (auf Wechsel) value received;
• Wert in bar erhalten value received in cash;
• Wert heute value from today;
• Werte (Aktiva) assets, (Anlagen) investment, (Wertpapiere) securities, stocks;
• abgeleiteter Wert imputed value;
• abgeschriebener Wert depreciated value;
• steuerlich voll abgeschriebener Wert written down value;
• abnehmender Wert diminishing value;
• anerkannter Wert fair market value;
• angeblicher Wert nominal value, (Wechsel) face value;
• angegebener Wert (Zoll) declared value;
• angemessener Wert fair and reasonable (just) value;
• angenommener Wert assumed (fictitious) value;
• willkürlich angenommener Wert arbitrary (fictitious) value;
• angerechneter Wert imputed value;
• zu hoch angesetzter Wert exaggerated value;
• annähernder Wert approximate value;
• ausländische Werte foreign stocks, foreigners;
• ausmachender Wert (Effekten) cost of securities;
• äußerer Wert face value;
• beeinträchtigter Wert nuisance value;
• behaupteter Wert hold-up value;
• beitragspflichtiger Wert contributory value;
• bereinigte Werte adapted figures;
• berichtigter Wert absorption value;
• beschlagnahmefähige Werte attachable assets;
• besonderer Wert quality;
• bestätigter Wert certified value;
• bleibender Wert lasting value;
• börsengängige Werte dividend-paying (marketable, stock) securities;
• börsennotierte Werte stock-exchange (quoted, listed, US) securities;
• buchmäßiger Wert accounting (book) value;
• chemische Werte chemical issues;
• deklarierter Wert (Zoll) declared (registered) value;
• dichtester Wert (Statistik) mode;
• durchschnittlicher Wert average (mean) value;
• effektiver Wert actual value;
• eigentlicher Wert intrinsic value;
• an der Börse eingeführte Werte quoted (listed, US) securities;
• erhöhter Wert enhanced value;
• künstlich erhöhte Werte inflated values;
• durch Warenknappheit erhöhter Wert scarcity value;
• erklärter Wert stated value, (Postsendung) insured value;
• errechneter Wert computed value;
• fester Wert stable value,firm stock (Br.);
• festgelegter Wert (Versicherungspolice) agreed value;
• gerichtlich festgesetzter Wert extended value;
• gesetzlich festgesetzter Wert statutory value;
• festgestellter Wert stated value;
• feststellbarer Wert ascertainable value;
• festverzinsliche Werte fixed-income investment,fixed-interest (fixed-yield, income-bearing) securities;
• fiktiver Wert fictitious (apparent) value;
• finanzieller Wert monetary value;
• führende Werte [market] leaders, trading favo(u)rites, leading descriptions (shares) (Br.);
• seit je führende Werte traditional leaders on prices;
• gangbare Werte salable stocks;
• gängiger Wert fair market value;
• garantierter Wert warranted value;
• gegenwärtiger Wert present (today’s) value;
• gehaltene Werte (Börse) firm stock (US);
• gehandelte Werte negotiable stocks;
• im Freiverkehr gehandelte Werte open-market papers, curb stocks (US);
• international gehandelte Werte international (interbourse, Br.) securities;
• telefonisch gehandelte Werte telephone (curb) stocks (US);
• gemeiner Wert fair market (principal, Br.) value;
• geschätzter Wert valuation, estimated value;
• lagemäßig gestiegener Wert (Grundstück) plottage value;
• greifbare Werte tangible values (assets);
• häufigster Wert (Statistik) mode;
• heimische Werte home descriptions;
• immaterielle Werte intangible value, (Bilanz) intangible assets, (Firma) goodwill;
• innerer Wert intrinsic (true) value, (Geld) domestic value;
• kapitalisierter Wert [earning-]capitalized value;
• künstlerischer Wert artistic merit;
• marktgängige Werte securities dealt in for cash;
• mündelsichere Werte gilt-edged (trustee) securities (Br.), trustee (widow and orphan) stocks (US);
• nomineller Wert nominal value;
• amtlich notierte Werte quoted (listed, US) securities;
• amtlich nicht notierte Werte unquoted (unlisted, US, offboard, US) securities;
• selten notierte Werte uncurrent securities;
• Not leidende Werte suffering securities;
• realer Wert effective value;
• durch sofortigen Verkauf realisierbarer Wert salvage value;
• rechnungsmäßiger Wert (Versicherung) actuarial value;
• reeller Wert actual (real) value;
• reiner Wert net worth (US);
• relativer Wert relative value;
• restlicher Wert residual value;
• risikoreiche Werte high-risk issues;
• schwache Werte laggards;
• seltenster Wert antimode;
• sichere Werte sound stocks;
• statistischer Wert statistical value;
• niedrig stehende Werte low-grade securities;
• steuerbarer (steuerlicher, steuerpflichtiger) Wert ratable (Br.) (taxable) value, assessable value (Br.) (valuation, US), assessed value (valuation, US);
• subjektiver Wert subjective value;
• tatsächlicher Wert effective (real, actual) value;
• unerheblicher Wert trifling value;
• ungefährer Wert approximate value;
• unkündbare Werte irredeemable securities;
• unnotierte Werte securities not quoted (listed, US) on the stock exchange;
• unverzinsliche Werte non-interest-bearing securities;
• unverzollter Wert bonded value;
• ursprünglicher Wert sterling (original) value;
• veranlagter Wert assessed (ratable, Br.) value;
• veranschlagter Wert imputed (estimated, appraised, assessed) value;
• frei vereinbarter Wert (Versicherungspolice) agreed value;
• verhältnismäßiger Wert relative value;
• verlangte Werte (Börse) stocks wanted;
• verminderter Wert diminished (reduced) value;
• vernünftiger Wert prudent value;
• verschiedene Werte (Bilanz) sundry (miscellaneous) securities;
• versicherbarer Wert insurable (insurance) value;
• versicherungsmathematischer Wert actuarial value;
• verzollter Wert declared value;
• volkswirtschaftlicher Wert net social benefit;
• wirklicher Wert intrinsic (true) value;
• wirtschaftlicher Wert industrial (economic) value,capital assets;
• zollpflichtiger Wert dutiable value;
• zukünftiger Wert future value;
• zweifacher Wert double value;
• berichtigter, erklärter Wert des Aktienkapitals [zur Berechnung der Kapitalsteuer] adjusted declared value [for the computation of capital levy];
• Wert des Anlagevermögens value of fixed assets;
• Wert der Arbeit price of labo(u)r;
• Wert in bar value in cash;
• Wert als Bauerwartungsland development value inherent in the land (Br.);
• Wert erschlossenen Baulands developed value of land;
• immaterielle Werte von Bedeutung intangibles of value;
• Wert zum Einzug (Wechselvermerk) only for collection;
• Wert laut Faktura value as per invoice;
• wirtschaftlicher Wert eines Geschäftes general standing of a business;
• beitragspflichtiger Wert zur großen Havarie contributory general value;
• Wert heute value from today;
• Wert einer nachgewiesenen Konkursforderung proof value;
• Wert des Maschinenparks value of the machinery;
• Wert nach dem Niederstwertprinzip market price;
• Wert der umlaufenden Noten currency circulation;
• Wert in Rechnung (auf Wechsel) value in account;
• Wert des Streitgegenstands value of matter in controversy;
• Wert der einzelnen Stücke denominational value;
• Wert einer Summe summation value;
• Wert eines Treuhandvermögens trust asset (settlement) value;
• Wert bei Verfall value when due (on expiration, on maturity);
• Wert des landwirtschaftlichen Vermögens agricultural value;
• Wert in Waren received value;
• effektiver Wert einer Ware actual cost of goods;
• Wert der geretteten Waren (Seeversicherung) salvage value;
• Wert bei Wiedererlangung repossession value;
• Wert im beschädigten Zustand (Versicherungswesen) damaged value;
• Wert im unbeschädigten Zustand (Versicherungswesen) sound value;
• Werte abstoßen to shake out stocks;
• Wert [bei der Verzollung] angeben to declare the value;
• unter dem Wert angeben to enter short;
• Wert beeinträchtigen to impair (diminish) the value;
• nach dem Wert befrachten to freight ad valorem;
• seinen Wert behalten to maintain its value;
• einer Sache geringen Wert beimessen to set a low value on s. th.;
• Wert berechnen to compute (calculate) the value;
• inflationssichere Werte bereinigen to reassess inflation-hedge assets;
• hohen Wert besitzen to be of great value;
• Wert bestimmen to appraise;
• doppelten Wert bezahlen to pay double the value;
• unter dem Wert bieten to underbid;
• auf guten Werten sitzen bleiben to hold sound stocks;
• Wert erhöhen to improve the value, to appreciate;
• sich im Wert erhöhen to increase in value;
• Wert ermitteln to assess the value, to appraise s. th., to make a valuation;
• Werte festlegen to lock up a stock;
• Wert festsetzen to assess (fix) a value;
• an Wert gewinnen to improve, to gain;
• in der Öffentlichkeit an Wert gewinnen to be rising in the estimation of the public;
• geringen Wert haben to be of inferior quality;
• im Wert herabsetzen to discount, to depreciate in value;
• Wert einer Anlage heraufsetzen to write up the value of an asset;
• vollen Wert aus einer Sache herausholen to get the full value of s. th.;
• etw. für ein Viertel des Wertes kaufen to buy s. th. at a quarter of the price;
• Wert schätzen to appraise the value;
• im Wert schwanken to fluctuate in value;
• im Wert gestiegen sein to show an appreciation;
• im Wert steigen to increase (advance, improve) in value, to appreciate;
• im Wert erheblich steigern to appreciate greatly;
• im Wert übersteigen, an Wert übertreffen to exceed in value;
• unter Wert verkaufen to sell below price (at an underrate);
• unter dem fakturierten Wert verkaufen to sell at a loss on the invoice;
• dem Wert entsprechend verkaufen to sell for value;
• an Wert verlieren to deteriorate, to lower (lose, drop, fall) in value;
• fortlaufend an Wert verlieren to go down in value all the time;
• wirtschaftlich an Wert verlieren to decline in economic usefulness;
• unter dem Wert vermieten to rent below value;
• [im] Wert vermindern to reduce the value, to debase;
• sich im Wert verringern to decline in value;
• an Wert zunehmen to improve (appreciate) in value. -
125 wert
Wert m GEN worth, value • an Wert gewinnen BÖRSE gain value • an Wert verlieren RW, WIWI depreciate (Vermögenswerte, Aktiva) • den Wert mindern WIWI lower the value • im Wert sinken BÖRSE go down in value • im Wert steigen RW appreciate • im Wert verringern BÖRSE write down • ohne Wert GEN, IMP/EXP without value • sich unter Wert verkaufen GEN undersell oneself* * *adj < Geschäft> useful, valuable ■ sein Geld wert sein < Geschäft> value for money ■ wert sein < Börse> be worth* * *Wert
value, worth, (Bedeutung) amount, significance, (Gegenwert) equivalent, (Kostbarkeit) valuableness, (Münze) standard, (Preis) price, rate, (Schätzung) appreciation, (Vermögen) asset, (Vorzug) good, merit, desert, (Wertstellung) value (availability, US) date;
• an Wert in value;
• an Wert verloren diminished in value;
• dem Wert nach ad valorem (lat.);
• dem nominellen Wert entsprechend by tale;
• im Werte von valued at;
• nach dem Wert ad valorem (lat.);
• über Wert above value;
• unter Wert below value;
• von geringem Wert uncostly, of small value;
• von gleichem Wert equivalent, of the same value;
• von hohem Wert of great value (price);
• Wert 1. März value (due) 1st of March;
• Wert erhalten (auf Wechsel) value received;
• Wert in bar erhalten value received in cash;
• Wert heute value from today;
• Werte (Aktiva) assets, (Anlagen) investment, (Wertpapiere) securities, stocks;
• abgeleiteter Wert imputed value;
• abgeschriebener Wert depreciated value;
• steuerlich voll abgeschriebener Wert written down value;
• abnehmender Wert diminishing value;
• anerkannter Wert fair market value;
• angeblicher Wert nominal value, (Wechsel) face value;
• angegebener Wert (Zoll) declared value;
• angemessener Wert fair and reasonable (just) value;
• angenommener Wert assumed (fictitious) value;
• willkürlich angenommener Wert arbitrary (fictitious) value;
• angerechneter Wert imputed value;
• zu hoch angesetzter Wert exaggerated value;
• annähernder Wert approximate value;
• ausländische Werte foreign stocks, foreigners;
• ausmachender Wert (Effekten) cost of securities;
• äußerer Wert face value;
• beeinträchtigter Wert nuisance value;
• behaupteter Wert hold-up value;
• beitragspflichtiger Wert contributory value;
• bereinigte Werte adapted figures;
• berichtigter Wert absorption value;
• beschlagnahmefähige Werte attachable assets;
• besonderer Wert quality;
• bestätigter Wert certified value;
• bleibender Wert lasting value;
• börsengängige Werte dividend-paying (marketable, stock) securities;
• börsennotierte Werte stock-exchange (quoted, listed, US) securities;
• buchmäßiger Wert accounting (book) value;
• chemische Werte chemical issues;
• deklarierter Wert (Zoll) declared (registered) value;
• dichtester Wert (Statistik) mode;
• durchschnittlicher Wert average (mean) value;
• effektiver Wert actual value;
• eigentlicher Wert intrinsic value;
• an der Börse eingeführte Werte quoted (listed, US) securities;
• erhöhter Wert enhanced value;
• künstlich erhöhte Werte inflated values;
• durch Warenknappheit erhöhter Wert scarcity value;
• erklärter Wert stated value, (Postsendung) insured value;
• errechneter Wert computed value;
• fester Wert stable value,firm stock (Br.);
• festgelegter Wert (Versicherungspolice) agreed value;
• gerichtlich festgesetzter Wert extended value;
• gesetzlich festgesetzter Wert statutory value;
• festgestellter Wert stated value;
• feststellbarer Wert ascertainable value;
• festverzinsliche Werte fixed-income investment,fixed-interest (fixed-yield, income-bearing) securities;
• fiktiver Wert fictitious (apparent) value;
• finanzieller Wert monetary value;
• führende Werte [market] leaders, trading favo(u)rites, leading descriptions (shares) (Br.);
• seit je führende Werte traditional leaders on prices;
• gangbare Werte salable stocks;
• gängiger Wert fair market value;
• garantierter Wert warranted value;
• gegenwärtiger Wert present (today’s) value;
• gehaltene Werte (Börse) firm stock (US);
• gehandelte Werte negotiable stocks;
• im Freiverkehr gehandelte Werte open-market papers, curb stocks (US);
• international gehandelte Werte international (interbourse, Br.) securities;
• telefonisch gehandelte Werte telephone (curb) stocks (US);
• gemeiner Wert fair market (principal, Br.) value;
• geschätzter Wert valuation, estimated value;
• lagemäßig gestiegener Wert (Grundstück) plottage value;
• greifbare Werte tangible values (assets);
• häufigster Wert (Statistik) mode;
• heimische Werte home descriptions;
• immaterielle Werte intangible value, (Bilanz) intangible assets, (Firma) goodwill;
• innerer Wert intrinsic (true) value, (Geld) domestic value;
• kapitalisierter Wert [earning-]capitalized value;
• künstlerischer Wert artistic merit;
• marktgängige Werte securities dealt in for cash;
• mündelsichere Werte gilt-edged (trustee) securities (Br.), trustee (widow and orphan) stocks (US);
• nomineller Wert nominal value;
• amtlich notierte Werte quoted (listed, US) securities;
• amtlich nicht notierte Werte unquoted (unlisted, US, offboard, US) securities;
• selten notierte Werte uncurrent securities;
• Not leidende Werte suffering securities;
• realer Wert effective value;
• durch sofortigen Verkauf realisierbarer Wert salvage value;
• rechnungsmäßiger Wert (Versicherung) actuarial value;
• reeller Wert actual (real) value;
• reiner Wert net worth (US);
• relativer Wert relative value;
• restlicher Wert residual value;
• risikoreiche Werte high-risk issues;
• schwache Werte laggards;
• seltenster Wert antimode;
• sichere Werte sound stocks;
• statistischer Wert statistical value;
• niedrig stehende Werte low-grade securities;
• steuerbarer (steuerlicher, steuerpflichtiger) Wert ratable (Br.) (taxable) value, assessable value (Br.) (valuation, US), assessed value (valuation, US);
• subjektiver Wert subjective value;
• tatsächlicher Wert effective (real, actual) value;
• unerheblicher Wert trifling value;
• ungefährer Wert approximate value;
• unkündbare Werte irredeemable securities;
• unnotierte Werte securities not quoted (listed, US) on the stock exchange;
• unverzinsliche Werte non-interest-bearing securities;
• unverzollter Wert bonded value;
• ursprünglicher Wert sterling (original) value;
• veranlagter Wert assessed (ratable, Br.) value;
• veranschlagter Wert imputed (estimated, appraised, assessed) value;
• frei vereinbarter Wert (Versicherungspolice) agreed value;
• verhältnismäßiger Wert relative value;
• verlangte Werte (Börse) stocks wanted;
• verminderter Wert diminished (reduced) value;
• vernünftiger Wert prudent value;
• verschiedene Werte (Bilanz) sundry (miscellaneous) securities;
• versicherbarer Wert insurable (insurance) value;
• versicherungsmathematischer Wert actuarial value;
• verzollter Wert declared value;
• volkswirtschaftlicher Wert net social benefit;
• wirklicher Wert intrinsic (true) value;
• wirtschaftlicher Wert industrial (economic) value,capital assets;
• zollpflichtiger Wert dutiable value;
• zukünftiger Wert future value;
• zweifacher Wert double value;
• berichtigter, erklärter Wert des Aktienkapitals [zur Berechnung der Kapitalsteuer] adjusted declared value [for the computation of capital levy];
• Wert des Anlagevermögens value of fixed assets;
• Wert der Arbeit price of labo(u)r;
• Wert in bar value in cash;
• Wert als Bauerwartungsland development value inherent in the land (Br.);
• Wert erschlossenen Baulands developed value of land;
• immaterielle Werte von Bedeutung intangibles of value;
• Wert zum Einzug (Wechselvermerk) only for collection;
• Wert laut Faktura value as per invoice;
• wirtschaftlicher Wert eines Geschäftes general standing of a business;
• beitragspflichtiger Wert zur großen Havarie contributory general value;
• Wert heute value from today;
• Wert einer nachgewiesenen Konkursforderung proof value;
• Wert des Maschinenparks value of the machinery;
• Wert nach dem Niederstwertprinzip market price;
• Wert der umlaufenden Noten currency circulation;
• Wert in Rechnung (auf Wechsel) value in account;
• Wert des Streitgegenstands value of matter in controversy;
• Wert der einzelnen Stücke denominational value;
• Wert einer Summe summation value;
• Wert eines Treuhandvermögens trust asset (settlement) value;
• Wert bei Verfall value when due (on expiration, on maturity);
• Wert des landwirtschaftlichen Vermögens agricultural value;
• Wert in Waren received value;
• effektiver Wert einer Ware actual cost of goods;
• Wert der geretteten Waren (Seeversicherung) salvage value;
• Wert bei Wiedererlangung repossession value;
• Wert im beschädigten Zustand (Versicherungswesen) damaged value;
• Wert im unbeschädigten Zustand (Versicherungswesen) sound value;
• Werte abstoßen to shake out stocks;
• Wert [bei der Verzollung] angeben to declare the value;
• unter dem Wert angeben to enter short;
• Wert beeinträchtigen to impair (diminish) the value;
• nach dem Wert befrachten to freight ad valorem;
• seinen Wert behalten to maintain its value;
• einer Sache geringen Wert beimessen to set a low value on s. th.;
• Wert berechnen to compute (calculate) the value;
• inflationssichere Werte bereinigen to reassess inflation-hedge assets;
• hohen Wert besitzen to be of great value;
• Wert bestimmen to appraise;
• doppelten Wert bezahlen to pay double the value;
• unter dem Wert bieten to underbid;
• auf guten Werten sitzen bleiben to hold sound stocks;
• Wert erhöhen to improve the value, to appreciate;
• sich im Wert erhöhen to increase in value;
• Wert ermitteln to assess the value, to appraise s. th., to make a valuation;
• Werte festlegen to lock up a stock;
• Wert festsetzen to assess (fix) a value;
• an Wert gewinnen to improve, to gain;
• in der Öffentlichkeit an Wert gewinnen to be rising in the estimation of the public;
• geringen Wert haben to be of inferior quality;
• im Wert herabsetzen to discount, to depreciate in value;
• Wert einer Anlage heraufsetzen to write up the value of an asset;
• vollen Wert aus einer Sache herausholen to get the full value of s. th.;
• etw. für ein Viertel des Wertes kaufen to buy s. th. at a quarter of the price;
• Wert schätzen to appraise the value;
• im Wert schwanken to fluctuate in value;
• im Wert gestiegen sein to show an appreciation;
• im Wert steigen to increase (advance, improve) in value, to appreciate;
• im Wert erheblich steigern to appreciate greatly;
• im Wert übersteigen, an Wert übertreffen to exceed in value;
• unter Wert verkaufen to sell below price (at an underrate);
• unter dem fakturierten Wert verkaufen to sell at a loss on the invoice;
• dem Wert entsprechend verkaufen to sell for value;
• an Wert verlieren to deteriorate, to lower (lose, drop, fall) in value;
• fortlaufend an Wert verlieren to go down in value all the time;
• wirtschaftlich an Wert verlieren to decline in economic usefulness;
• unter dem Wert vermieten to rent below value;
• [im] Wert vermindern to reduce the value, to debase;
• sich im Wert verringern to decline in value;
• an Wert zunehmen to improve (appreciate) in value. -
126 capital2
2 = 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. -
127 Nettoeinkünfte
Nettoeinkünfte
net earnings;
• Nettoeinkünfte aus dem Ausland net income from abroad;
• während der Darlehnszeit erwartete Nettoeinnahmen prospected net profit expected to be earned over the period of the advance;
• Nettoergebnis net result (US);
• Nettoerhöhung net increase;
• Nettoerlös net yield (proceeds [of a sale], avails, US);
• Nettoersparnis net savings;
• Nettoertrag net proceeds (return, earnings, yield), (Grundstück) net rental;
• zur Ausschüttung zur Verfügung stehender (ausschüttungsfähiger) Nettoertrag net profit available for appropriation;
• Nettoerträge net earnings;
• Nettoerträge nach Steuern net income after taxes;
• Nettoertragswertberechnung net earnings rule;
• Nettoexport net exports;
• verkaufsfähige Nettoförderung net merchantable production;
• Nettofracht clear freight, (Seeschifffahrt) net freight;
• Nettogehalt nominal salary, take-home pay, pay after stoppage (Br.);
• Netto gewicht net (neat) weight;
• Nettogewinn clear gain, net profits (gain, earnings);
• erzielter Nettogewinn net realized gain;
• Nettogewinnspanne net margin;
• Nettogrenzprodukt marginal net product;
• private Nettoinlandsinvestitionen net private domestic investment;
• Nettoinventarwert von Investmentanteilen net asset value of shares;
• nach dem Nettoinventarwert ansetzen (veranschlagen) to value on a net asset basis;
• Nettoinvestition net investment;
• Nettoinvestitionsausgaben net investment spending;
• Nettojahreswert clear annual value;
• Nettokapitalexport net capital export;
• Nettokapitalgewinn, Nettokapitalwert net capital gain;
• Nettokapitalimport net capital import;
• Nettokasse im Voraus net cash in advance;
• Nettokosten net cost;
• Nettokreditaufnahme net borrowings;
• Nettokreditsaldo net credit balance;
• Nettokurs net price;
• Nettoleistung net flow;
• Nettoliquidität net liquidity;
• Nettolohn take-home pay (packet, income, wages), nominal wage;
• Nettomiete, Nettopacht net rental;
• Nettoprämie net (pure) premium;
• Nettopreis net price, (Selbstkosten) net cost, (Zoll) short price (US);
• Nettoprodukt net product;
• Nettoproduktion net production;
• Nettoproduktionswert net output;
• Nettoproduktionsziffer net production rate;
• Nettoprovision net commission;
• Nettoraumgehalt net tonnage;
• Nettorechnungswert net invoice price;
• Nettoregistertonne net register ton;
• Nettoregistertonnengehalt net tonnage;
• Nettoreichweite (Anzeige) net unduplicated audience;
• 5%ige Nettorendite auf das Anlagevermögen 5% return on net assets employed;
• Nettorenditesatz net real rate of return;
• Nettorente net revenue (income), (Mietvertrag) net rental (Br.);
• Nettosaldo net balance;
• Nettosatz (Darlehn) face rate;
• Nettosozialprodukt social net product, net national income (product);
• Nettosozialprodukt zu Faktorpreisen (Doktrin) net domestic product;
• Nettosteueraufkommen net tax receipts;
• Nettosteuerschuld net tax liability;
• Nettotara net tare;
• Nettotonnage net tonnage;
• reiner Nettoüberschuss net income (surplus);
• Nettoüberschussposition (Währungspolitik) net creditor [limit] position;
• Nettoumsatz net sales;
• Nettoverbindlichkeiten net debts;
• Nettoverbindlichkeiten nach Abzug der liquiden Aktiva net liabilities;
• Nettoverdienst net earnings;
• Nettovergütung net renumeration;
• beglaubigter Nettoverkauf (Zeitung) certified net sale;
• Nettoverkaufserlös net profit on sales;
• Nettoverlust net (clear, dead) loss;
• Nettovermögen average net assets, (Eigenkapital) proprietary interest, net worth (US);
• Nettovermögen eines Unternehmens surplus of a corporation;
• Nettoverschuldung net indebtedness;
• Nettoverzinsung net value, net interest return, proprietary interest;
• Nettovolkseinkommen net national income;
• Nettowert net worth (value), (Unternehmen) book value;
• Nettowertschöpfung net value added;
• Nettozinsen net (pure, true) interest;
• Nettozinsfluss, Nettozinssatz net rate of interest, pure interest;
• Nettozoll long duty;
• Nettozugang an liquiden Mitteln cash-flow;
• Nettozuwachs net gain. -
128 Portefeuille
Portefeuille n 1. BANK portfolio, holding; 2. BÖRSE asset portfolio; 3. FIN asset portfolio, portfolio; 4. MGT, POL, WIWI portfolio* * *n 1. < Bank> portfolio, holding; 2. < Börse> asset portfolio; 3. < Finanz> asset portfolio, portfolio; 4. <Mgmnt, Pol, Vw> portfolio* * *Portefeuille
investment portfolio;
• breit gestreutes Portefeuille diversified holdings;
• Portefeuille eigener Aktien reacquired capital stock (US), treasury securities, donated surplus (US);
• Portefeuille von Anteilscheinen unit holdings;
• Portefeuille eines Pensionsfonds pension portfolio;
• Portefeuille an Wechseln billholdings;
• im Portefeuille behalten to hold over (Br.);
• sein Portefeuille zur Verfügung stellen (Minister) to resign office;
• Portefeuilleaufgliederung portfolio breakdown;
• Portefeuilleaufstellung (Investmentfonds) portfolio description;
• Portefeuilleberater investment analyst;
• Portefeuilleberatung investment analysis;
• Portefeuilleerträge portfolio income;
• Portefeuillegeschäft portfolio deal;
• Portefeuilleinvestitionen portfolio investment;
• Portefeuilleumschichtung portfolio switch;
• Portefeuilleverwaltung portfolio management;
• Portefeuillewechsel portfolio bill;
• Portefeuillewerte (Investmentfonds) underlying securities (Br.).
См. также в других словарях:
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