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41 take a lease of
брать внаем; брать в аренду -
42 sales-type lease
эк. лизинг [аренда\] типа продажи*, лизинг-реализация* (вид лизинга, при котором в роли лизингодателя выступает производитель передаваемого в лизинг оборудования или дилер; оборудование, спустя некоторый период лизинговых платежей, переходит в собственность лизингополучателя, что позволяет толковать такую форму лизинга как своеобразную форму продажи в рассрочку)Syn:See:* * *. Соглашение, по которому компания арендует производимое ею оборудование (например, IBM берет в аренду собственные компьютеры), таким образом, конкурируя с независимой лизинговой компанией . Инвестиционная деятельность .* * *сделка, в которой в роли лизингодателя выступает продуцент или торговая компания см. capital lease -
43 quasi-lease
сущ.эк., амер. квазиаренда* (аренда, не удовлетворяющая установленным в налоговом законодательстве США требованиям к истинной аренде; обычно имеется в виду аренда с правом выкупа арендатором арендованного имущества)Syn:See: -
44 sale and lease-back
S&L продажа и обратная аренда: контракт продажи актива с последующей его арендой у покупателя; обычно это делается как альтернатива стандартным заимствованиям (меньше кредитов в балансе) или по соображениям налоговой или ценовой эффективности; = lease-back; см. capital lease.* * *. Продажа существующего актива финансовому институту, который затем сдает этот актив обратно в аренду пользователю. Ср. Lease (аренда) . Инвестиционная деятельность . -
45 finance lease
Fina lease that is treated as though the lessee had borrowed money and bought the leased assets. [m1] Also known as capital lease. [m1] See also operating lease -
46 operating lease
Gen Mgta lease that is regarded by accountants as rental rather than as a capital lease. The monthly lease payments are simply treated as rental expenses and recognized on the income statement as they are incurred. There is no recognition of a leased asset or liability. -
47 working capital
1. эк. оборотный капитал, оборотные фонды2. эк. текущие активыlocked-up capital — капитал, вложенный в неликвидные активы
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48 financing lease
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49 minimum lease payments
Englisch-Deutsch Fachwörterbuch der Wirtschaft > minimum lease payments
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50 finance lease
эк. = capital leasing
* * *
финансовый лизинг (аренда): аренда оборудования на фиксированный срок без права расторжения соглашения; арендодатель финансирует только покупку оборудования, а арендатор оплачивает все издержки и имеет опцион покупки актива в конце срока аренды по номинальной цене; стоимость актива полностью амортизируется в течение срока аренды; см. operating lease; = full-payout lease.* * ** * *аренда фондов; финансовый лизинг; финансовая аренда. . Словарь экономических терминов .* * *сделка, в которой арендатор получает в пользование оборудование в течение полного срока или большей части жизненного цикла имущества; арендные платежи полностью переводятся лизингодателю, на арендаторе лежит ответственность за техобслуживание, уплату налогов и страхование оборудования -
51 combination lease
эк. комбинированный лизинг, комбинированная аренда (сочетает черты оперативного и финансового лизинга; напр., включение в договор о финансовом лизинге условия о досрочном возврате арендуемой собственности арендодателю)See: -
52 financial lease
эк. = capital leasing
* * *
финансовая аренда: договор об аренде, по которому все расходы и доходы связанные с владением активом, переходят арендатору независимо от того, кто является настоящим собственником (услуги арендодателя ограничены самой арендой, т. е. финансированием оборудования или другого актива); финансовая аренда обычно полностью амортизируется в течение своего срока и договор не может быть расторгнут; cм. operating lease.* * ** * *аренда с передачей права собственности (по уплате последнего взноса); финансируемая аренда; финансовый лизинг; капитальный лизинг; прямой лизинг. Долгосрочная аренда, не подлежащая отмене . Инвестиционная деятельность . -
53 full payout lease
эк. аренда [лизинг\] с полной выплатой (форма аренды, при которой арендатор уплачивает арендные платежи в размере, достаточном для того, чтобы к концу сроку аренды арендодателю была выплачена полная стоимость арендованного имущества плюс сумма, покрывающая затраты и оговоренную величину прибыли арендодателя)Syn:See: -
54 капитальная (финансовая) аренда
• capital leaseEnglish-Russian dictionary of accounting and financial terms > капитальная (финансовая) аренда
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55 аренда
English-Russian dictionary of accounting and financial terms > аренда
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56 capitalization
сущ.тж. capitalisationсокр. capа) эк. ( превращение в капитал)See:в) учет (учет капитальных и некоторых других затрат не в качестве расходов, а в составе долгосрочных активов)See:г) учет (учет арендованного имущества как собственных средств в активе баланса и заемных средств в пассиве баланса)See:See:е) фин. (трансформация резервов компании в капитал путем выпуска новых акций, распределяемых среди существующих акционеров бесплатно)See:а) фин. (общая стоимость всех находящихся в обращении акций и/или непогашенных долговых обязательств компании)See:debt capitalization, market capitalization, total capitalization, large-cap, mid-cap, micro-cap, small-capб) фин. (характеристика структуры капитала, т. е. доля собственного капитала в общем размере капитала, доля обыкновенных и привилегированных акций в собственном капитале)See:3) фин. капитализация (процесс расчета условной (капитализированной) суммы дохода путем деления на процентную ставку и умножения на 100)See:
* * *
капитализация: 1) рыночная капитализация: рыночная стоимость всех ценных бумаг корпорации; = market capitalization; 2) = scrip issue; 3) = capital structure; 4) капитализация дохода: оценка стоимости актива (капитала) на основе дохода от него и оговоренной процентной ставки; 5) = сapitalized value; 6) использование какого-либо события в своих интересах; см. capitalize.* * *. Совокупность заемных средств и/или собственного капитала, обеспечивающая активы компании . Инвестиционная деятельность .* * * -
57 capitalize
гл.тж. capitalise1) эк. капитализировать, превращать в капиталв) (переводить арендуемое имущество с забалансовых счетов на балансовые, напр., в случае финансового лизинга)See:г) (учитывать капитальные затраты не как расходы, а как увеличение капитала или как долгосрочные активы, чтобы было возможно осуществлять амортизацию)2) фин. капитализировать (обеспечивать капиталом, предоставлять капитал; выпускать ценные бумаги и/или привлекать кредиты для формирования капитала компании)The company will be capitalized with $80 million in cash from the four partners and about $250 million in debt. — Капитал компании будет образован за счет денежного вклада четырех партнеров в размере 80 млн долл. и заимствований в размере около 250 млн долл.
highly capitalized company — высоко капитализированная компания, компания с большой капитализаций
See:3) фин. капитализировать (рассчитывать условную (капитализированную) сумму дохода путем деления на текущую процентную ставку и умножения на 100)See:4) общ. использовать (что-л.) для получения выгоды, наживать себе капитал (на чем-л.)See:
* * *
капитализировать: 1) превращать регулярный доход в условную сумму капитала (capitalized value) путем деления на текущую процентную ставку и умножения на 100; 2) выпускать ценные бумаги для финансирования фиксированных активов (основного капитала); 3) превратить арендованный актив в собственный; 4) использовать что-либо для получения экономической выгоды; 5) учитывать капитальные затраты (важные для будущих периодов) не как расходы, а как увеличение капитала или как долгосрочные активы; такая учетная практика позволяет осуществлять амортизацию. -
58 amortisation
notplata, amortizacija• amortisation of capital lease amortizacija kapitalnoga najma• amortisation of debt otplata/amortizacija duga• amortisation of fixed assets amortizacija dugotrajne materijalne imovine• amortisation of loan otplata/amortizacija zajma• amortisation schedule raspored otplate• debt amortisation otplata/amortizacija duga• deferment of amortisation odgađanje amortizacije• positive amortisation pozitivna amortizacijaEnglesko-Hrvatski Glosar bankarstva, osiguranja i ostalih financijskih usluga > amortisation
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59 expense
n1) расход; трата2) pl расходы, издержки, затраты
- absorbed expenses
- accommodation expenses
- accompanying expenses
- accrued expenses
- acquisition expenses
- actual expenses
- additional expenses
- administration expenses
- administrative expenses
- advertising expenses
- agreed expenses
- aggregate expenses
- amortization expenses
- annual expenses
- anticipated expenses
- arbitration expenses
- auditing expenses
- average expenses
- bad debt expenses
- bank expenses
- banking expenses
- bank operating expenses
- bloated expenses
- bloated operating expenses
- board expenses
- broker's expenses
- budget expenses
- budgetary expenses
- budgeted expenses
- building expenses
- business expenses
- business travel expenses
- cable expenses
- calculated expenses
- capitalized expenses
- carriage expenses
- cash expenses
- city's operating expenses
- clerical expenses
- collecting expenses
- collection expenses
- commercial expenses
- commission expenses
- compensation expenses
- computed expenses
- considerable expenses
- constant expenses
- contango expenses
- contract expenses
- contractual expenses
- controllable expenses
- current expenses
- current operating expenses
- customs expenses
- daily expenses
- dead expenses
- debt service expenses
- deductible expenses
- deferred expenses
- delivery expenses
- depreciation expenses
- direct expenses
- disbursement expenses
- discharging expenses
- discount expenses
- distribution expenses
- eligible expenses
- encashment expenses
- engineering expenses
- entertainment expenses
- equipment maintenance expenses
- establishment expenses
- estimated expenses
- everyday expenses
- exceptional expenses
- excess expenses
- executive expenses
- extra expenses
- extraordinary expenses
- extravagant expenses
- factory expenses
- federal expense
- fee and commission expenses
- financial expenses
- financing expenses
- fixed expenses
- flat expenses
- foreign exchange expenses
- formation expenses
- forwarding expenses
- freight expenses
- fringe benefit expenses
- funding expenses
- general expenses
- general and administrative expenses
- general average expenses
- general occuppancy expenses
- general operating expenses
- guardianship expenses
- harbour expenses
- hauling expenses
- heavy expenses
- high expenses
- hotel expenses
- identifiable additional expenses
- idle facility expenses
- idle plant expenses
- impairment-related expenses
- incidental expenses
- income expense on bonds
- income tax expense
- incurred expenses
- indirect expenses
- interest expenses
- initial expenses
- installation expenses
- insurance expenses
- interest expenses
- interest expense on current accounts in credit
- interest expense on debenture
- interest expense on demand deposits loans
- interest expenses on items with agreed maturity dates
- interest expense on special savings accounts
- itemized medical expenses
- job-hunting expenses
- job travel expenses
- lavish expenses
- law expenses
- legal expenses
- living expenses
- loading expenses
- lodging expenses
- mail expenses
- maintenance expenses
- management expenses
- manufacturing expenses
- marketing expenses
- material expenses
- maximum expenses
- medical expenses
- minimum expenses
- miscellaneous expenses
- monetary expenses
- monthly expenses
- mortgage expenses
- moving expenses
- necessary expenses
- noncash expenses
- noncontrollable expenses
- noninterest operating expenses
- nonoperating expenses
- nonproductive expenses
- nonrecurrent expenses
- nonrecurring expenses
- office expenses
- one-off expenses
- operating expenses
- operational expenses
- organizational expenses
- other expenses
- out-of-pocket expenses
- overall expenses
- overhead expenses
- overseas housing expenses
- packing expenses
- particular expenses
- payroll expenses
- per capita expenses
- period expenses
- permissible expenses
- personal expenses
- personal consumption expenses
- personnel expenses
- petty expenses
- planned expenses
- pocket expenses
- postage expenses
- postal expenses
- preliminary expenses
- prepaid expenses
- preparation expenses
- processing expenses
- production expenses
- promotion expenses
- promotional expenses
- protest expenses
- public expenses
- publicity expenses
- quality expenses
- reasonable expenses
- recovery expenses
- recurrent expenses
- recurring expenses
- reimbursable expenses
- reinvoiced expenses
- relocation expenses
- removal expenses
- removing expenses
- rent expense
- repair expenses
- representation expenses
- rework expenses
- running expenses
- running-in expenses
- sales promotion expense
- salvage expenses
- selling expenses
- selling, general and administrative expenses
- service expenses
- shipping expenses
- ship's expenses
- special expenses
- specific expenses
- standing expenses
- starting expenses
- start-up expense
- stationary expenses
- stevedoring expenses
- storage expenses
- subsistence expenses
- substituted expenses
- sundry expenses
- supplementary expenses
- tax expenses
- tax deductible interest expenses
- telephone expenses
- telex expenses
- testamentary expenses
- title expenses
- total expenses
- towage expenses
- trade expenses
- transfer expenses
- transhipment expenses
- transport expenses
- transportation expenses
- travel expenses
- travel and entertainment expenses
- travelling expenses
- trimming expenses
- uncontrollable expenses
- unforeseen expenses
- unit expenses
- unloading expenses
- unproductive expenses
- unreasonable expenses
- unreimbursed expenses
- unreimbursed job travel expenses
- unscheduled expenses
- unwarranted expenses
- upkeep expenses
- variable expenses
- wages expenses
- warehouse expenses
- warranty expenses
- wheeling expenses
- working expenses
- works general expenses
- expenses as percentage of sales
- expenses for the account of
- expenses for protesting a bill
- expenses in foreign exchange
- expenses of carriage
- expenses of the carrier
- expenses of circulation
- expenses of collection
- expenses of discharge
- expenses of haulage
- expenses of the insured
- expenses of the parties
- expenses of production
- expenses of protest
- expenses of reproduction
- expenses of shipping
- expenses of trackage
- expenses of transhipping
- expenses of transportation
- expenses on arbitration
- expenses on charter
- expenses on collection
- expenses on compensation for damage
- expenses on currency transactions
- expenses on customer transactions
- expenses on erection work
- expense on financing commitments
- expenses on guarantee commitments
- expenses on insurance
- expenses on materials
- expenses on off-balance-sheet transactions
- expenses on patenting procedure
- expenses on payment instruments
- expenses on repairs
- expenses on replacement
- expenses on scientific research
- expenses on security transactions
- expenses on selling
- expenses on selling effort
- expenses on setting-up
- expenses on storage
- expenses on technical service
- expenses on trading securities
- expenses on treasury operations and interbank transactions
- expenses per head of population
- at the expense of
- at great expense
- at the owner's expense and risk
- at the firm's expense
- less expenses
- minus expenses
- free of expenses
- free of all expenses
- expenses charged forward
- expenses connected with capital lease
- expenses connected with fund transfer
- expenses connected with obtaining credit
- expenses connected with the procedure in bankruptcy
- expenses deducted
- expenses incurred in searching for a job
- expenses prepaid
- expenses related to receivership
- absorb expenses
- account for the expenses
- advance expenses
- allocate expenses
- apportion expenses
- approve expenses
- assess expenses
- assume expenses
- authorize expenses
- avoid expenses
- avoid extra expenses
- bear expenses
- calculate expenses
- cause expenses
- charge expenses to the account of smb.
- compensate for expenses
- cover expenses
- curb expenses
- curtail expenses
- cut down expenses
- defray expenses
- determine expenses
- distribute expenses
- double expenses
- duplicate expenses
- entail expenses
- enter as expense
- estimate expenses
- experience extensive expenses
- go to expense
- halve expenses
- increase expenses
- incur expenses
- indemnify for expenses
- involve expenses
- itemize expenses
- limit expenses
- make expenses
- meet expenses
- offset expenses
- overestimate expenses
- participate in expenses
- pay expenses
- pile up expenses
- place expenses to smb.'s charge
- pool expenses
- prepay expenses
- put to expense
- put to great expense
- recognize expenses
- recompense expenses
- recover expenses
- reduce expenses
- refund the expenses
- reimburse smb. for expenses
- repay expenses
- run up expenses
- save expenses
- sequestrate expenses
- share expenses
- slash expenses
- spare no expense
- split expenses
- substantiate the expenses
- undertake expensesEnglish-russian dctionary of contemporary Economics > expense
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60 финансовая аренда
• financing (capital) leaseEnglish-Russian dictionary of accounting and financial terms > финансовая аренда
См. также в других словарях:
capital lease — capital lease, capitalized lease See lease. capitalized lease Lease obligations that must be capitalized under GAAP; the unpaid future lease payments due under the terms of the lease must be shown as a liability on the firm s balance sheet. As a… … Financial and business terms
capital lease — USA Functionally a financing transaction (an asset is acquired and a liability is incurred). A lease is a capital lease under GAAP if the characteristics of ownership passes from the lessor to the lessee or the lessee is compelled to purchase the … Law dictionary
Capital Lease — A lease considered to have the economic characteristics of asset ownership. A capital lease would be considered a purchased asset for accounting purposes. An operating lease, on the other hand, would be handled as a true lease, or rental, for… … Investment dictionary
Capital lease — A lease obligation that has to be capitalized on the balance sheet. The New York Times Financial Glossary * * * capital lease UK US noun [C] ► FINANCE, PROPERTY a legal agreement that allows a person or organization to make regular payments for… … Financial and business terms
capital lease — A *lease whose contractual terms and economic effects involve the transfer of the *risks and *rewards of a leased asset. Under most systems of *Generally Accepted Accounting Principles, a *lessee *capitalizes in its balance sheet an asset… … Auditor's dictionary
capital lease — In the USA, a lease that does not legally constitute a purchase although the leased asset should be recorded as an asset on the lessee s books if any one of the following four criteria is met: • the lease transfers ownership of the property to… … Accounting dictionary
capital lease — In the USA, a lease that does not legally constitute a purchase although the leased asset should be recorded as an asset on the lessee s books if any one of the following four criteria is met: • the lease transfers ownership of the property to… … Big dictionary of business and management
capital lease — A contract that transfers ownership of property to the lessee at the end of the lease term. A contract for the lease of property which possesses the characteristics of a purchase … Black's law dictionary
capital lease — A contract that transfers ownership of property to the lessee at the end of the lease term. A contract for the lease of property which possesses the characteristics of a purchase … Black's law dictionary
capital expenditures — USA capital expenditures, Also known as capex. Expenses incurred in acquiring, repairing or improving physical assets (equipment, property, plants), including acquiring assets pursuant to a capital lease, restoring or adapting property to a new… … Law dictionary
Lease Utilization — A financial ratio that measures how much a company uses leasing arrangements to acquire its fixed assets. Utilization ratios come in two types, which correspond with operating leases and capital leases respectively: operating lease utilization… … Investment dictionary