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21 capital
capital ['kæpɪtəl]1 noun∎ the financial capital of the world la capitale financière du monde∎ write in capitals écrivez en (lettres) majuscules ou en capitales(c) (UNCOUNT) Economics & Finance (funds) capital m, capitaux mpl, fonds mpl; (funds and assets) capital m (en espèces et en nature);∎ to raise capital réunir des capitaux;∎ capital invested, outlay of capital mise f de fonds;∎ capital and labour capital et main-d'œuvre;∎ to try and make capital out of a situation essayer de tirer profit ou parti d'une situation(a) (chief, primary) capital, principal;∎ it's of capital importance c'est d'une importance capitale, c'est de la plus haute importance(c) (upper case) majuscule;∎ capital D D majuscule;∎ in capital letters en majuscules, en capitales;∎ he's an idiot with a capital "I" c'est un imbécile avec un grand "I"Finance de capital►► Finance capital account compte m de capitaux;Finance capital allowances amortissements mpl admis par le fisc;Finance capital asset pricing model modèle m d'évaluation des actifs;Finance capital assets actif m immobilisé, immobilisations fpl;Finance capital bond obligation f à coupon zéro;Finance capital budget budget m d'investissement;capital charge intérêt m des capitaux (investis);capital city capitale f;Finance capital clause (in memorandum of association) constitution f du capital social;Finance capital contribution apport m en capital, dotation f en capital, apport de capitaux;Accountancy capital employed capital m engagé, capitaux mpl pemanents;Finance & Accountancy capital equipment biens mpl d'équipement, capitaux fixes;Finance capital expenditure (UNCOUNT) mise f de fonds, investissements mpl (en immobilisations), dépenses fpl d'équipement;Finance capital gains plus-value f;Finance capital gains distribution distribution f de plus-values;Finance capital gains tax impôt m sur les plus-values;Finance capital goods biens mpl d'équipement ou d'investissement;Finance capital goods market marché m d'équipement;capital grants subventions fpl en capital;Finance capital growth croissance m du capital;Finance capital income revenu m du capital;Finance capital injection injection f de capital, injection f de capitaux;Finance capital investment mise f de fonds;Finance capital items biens capitaux;Finance capital levy impôt m ou prélèvement m sur le capital;Finance capital loss moins-value f;Finance capital market marché m des capitaux;Law capital offence crime m passible de la peine de mort;Finance capital outlay dépenses fpl en capital;Finance capital profits plus-value f;Law capital punishment peine f capitale, peine f de mort;Capital Radio = station de radio indépendante de Londres spécialisée dans les variétés;Finance capital reserves profits mpl mis en réserve, réserves fpl non distribuées;Finance capital share part f sociale;Finance capital sum capital m;Finance capital tax impôt m sur le capital;Finance capital turnover rotation f des capitaux -
22 capital
capital [ˈkæpɪtl]1. adjectivea. capitalb. capital letter majuscule f2. nouna. ( = money) capital mb. ( = city) capitale fc. ( = letter) majuscule f3. compounds* * *['kæpɪtl] 1.1) ( letter) majuscule f2) (also capital city) capitale f2. 3.to make capital out of something — fig tirer parti de quelque chose
1) [letter] majusculecrazy with a capital C — (colloq) dingue avec un D majuscule or un grand D (colloq)
2) Law [offence] capital3) ( essential) capital4) (colloq & dated) GB ( excellent) épatant -
23 reserves
reserves ACC, FIN Rücklagen fpl (shown as equity in the balance sheet, aus einbehaltenen Gewinnen –revenue reserves = Gewinnrücklagen– oder durch Zuführung ‚von außen’ –capital reserves = Kapitalrücklagen–, als Eigenkapital in der Bilanz ausgewiesen; nicht ausgewiesen –undisclosed– sind stille Rücklagen = stille Reserven = hidden reserves = undisclosed reserves = secret reserves) -
24 capital
∎ to live on one's capital vivre sur son capitalcapital account compte m de capitaux;capital accumulation accumulation f de capital;capital adequacy ratio ratio m Cooke;capital allowances déductions f pl (fiscales) sur frais d'établissement;capital asset pricing model modèle m d'évaluation des actifs;capital assets actif m immobilisé, immobilisations f pl corporelles;capital bond obligation f à coupon zéro;capital budget budget m des investissements;capital budgeting gestion f des investissements;capital charge intérêt m des capitaux (investis);capital clause (in memorandum of association) constitution f du capital social;capital contribution apport m de capitaux;capital cost coût m du capital;ACCOUNTANCY capital employed capital engagé, capitaux permanents;capital equipment biens m pl d'équipement, capitaux fixes;capital expenditure mise f de fonds, investissements m pl (en immobilisations), dépenses f pl d'équipement;capital flight fuite f des capitaux;capital gains plus-value f;capital gains distribution distribution f des plus-values;capital gains tax impôt m sur les plus-values;capital goods biens d'équipement ou capitaux ou production;capital goods market marché m d'équipement;capital grant subvention f en capitalcapital growth croissance m du capital;capital income revenu m du capital;capital inflow afflux m de capitaux ou de fonds;capital injection injection f de capital ou de capitaux;capital investment investissement m de capitaux, mise de fonds;ACCOUNTANCY capital items biens capitaux;capital levy prélèvement m sur le capital;capital loss moins-value f, perte f en capitaux;capital market marché financier ou des capitaux;capital movements mouvements m pl des capitaux;capital outlay dépenses en capital;capital profits plus-value;capital project evaluation étude f de projet d'investissement;capital reserves profits m mis en réserve, réserves f non distribuées;ACCOUNTANCY capital and reserves capitaux propres;capital share part f sociale;STOCK EXCHANGE capital shares actions f pl de capitalisation;capital shortfall manque m de capitaux;capital stock capital social, capital-actions m, fonds propres;capital structure structure f financière;capital tax impôt m sur le capital;capital transaction opération f en capital;capital transfer tax droits m pl de mutation;capital turnover rotation f des capitauxcapital letter lettre f majusculeCapital gains tax is not a big issue for most people, as few people surpass the CGT allowance each year. In the 1999/2000 tax year, the individual CGT threshold, which applies to children as well as adults, is £6,800. This means a couple would have to realise gains from the sale of investments of more than £14,200 to save tax by putting some of their assets in their child's name.
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25 capital
I
1. 'kæpitl noun1) (the chief town or seat of government: Paris is the capital of France.) capital2) ((also capital letter) any letter of the type found at the beginning of sentences, proper names etc: THESE ARE CAPITAL LETTERS / CAPITALS.) mayúscula3) (money (for investment etc): You need capital to start a new business.) capital
2. adjective1) (involving punishment by death: a capital offence.) capital, pena de muerte2) (excellent: a capital idea.) excelente, brillante3) ((of a city) being a capital: Paris and other capital cities.) capital•- capitalist
- capitalist
- capitalistic
II 'kæpitl noun(in architecture, the top part of a column of a building etc.) capitelcapital n 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 - puttr['kæpɪtəl]1 SMALLARCHITECTURE/SMALL capitel nombre masculino————————tr['kæpɪtəl]1 (of country etc) capital nombre femenino■ what's the capital of Greece? ¿cuál es la capital de Grecia?2 SMALLFINANCE/SMALL capital nombre masculino3 (letter) mayúscula1 SMALLLAW/SMALL (offence) capital2 (letter) mayúscula3 (very serious) grave4 (primary, chief, principal) primordial, capital\SMALLIDIOMATIC EXPRESSION/SMALLto make capital out of something sacar provecho de algo, sacar partido de algocapital city capital nombre femeninocapital expenditure / capital investment inversión nombre femenino de capitalcapital goods bienes nombre masculino plural de equipocapital stock capital nombre masculino socialcapital transfer tax impuesto sobre sucesionescapital ['kæpət̬əl] adj1) : capitalcapital punishment: pena capital2) : mayúsculo (dícese de las letras)3) : de capitalcapital assets: activo fijocapital gain: ganancia de capital, plusvalía4) excellent: excelente, estupendocapital n2) wealth: capital m4) : capitel m (de una columna)n.• capital s.m. (Government)n.• capital s.f. (Letter)n.• mayúscula s.f.adj.• capital adj.• capitel (Arquitectura) adj.• excelente adj.• mayúscula adj.• versal adj.n.• capitel s.m.• fondo s.m.• versal s.m.
I 'kæpətḷ, 'kæpɪtḷ1) c ( city) capital f2) c ( letter) mayúscula f3) u ( Fin) capital mto make capital (out) of something — sacar* provecho or partido de algo; (before n)
capital expenditure/investment — gasto m/inversión f de capital
capital gains tax — impuesto m sobre la plusvalía
II
capital punishment — pena f capital or de muerte
2)a) ( major) primordialb) (Geog, Pol)capital city — capital f
['kæpɪtl]he's into art with a capital A — ( iro) le interesa el Arte con mayúscula
1. ADJ1) (Jur) capital2) (=chief) capital3) (=essential) capital, primordial4) [letter] mayúsculocapital Q — Q f mayúscula
5) † * (=splendid) magnífico, estupendocapital! — ¡magnífico!, ¡estupendo!
2. N1) (also: capital letter) mayúscula f2) (also: capital city) capital f3) (Econ) capital mto make capital out of sth — (fig) sacar provecho de algo
4) (Archit) capitel m3.CPDcapital account N — cuenta f de capital
capital allowance N — desgravación f sobre bienes de capital
capital assets NPL — activo msing fijo
capital equipment N — bienes mpl de equipo
capital expenditure N — inversión f de capital
capital formation N — formación f de capital
capital gain(s) N (PL) — plusvalía f
capital gains tax N — impuesto m sobre las plusvalías
capital goods NPL — bienes mpl de equipo
capital growth N — aumento m del capital
capital investment N — inversión f de capital
capital levy N — impuesto m sobre el capital
capital offence, capital offense (US) N — delito m capital
capital outlay N — desembolso m de capital
capital punishment N — pena f de muerte
capital reserves NPL — reservas fpl de capital
capital sentence N — condena f a la pena de muerte
capital ship N — acorazado m
capital spending N — capital m adquisitivo
capital stock N — (=capital) capital m social or comercial; (=shares) acciones fpl de capital
capital sum N — capital m
capital transfer tax N — (Brit) impuesto m sobre plusvalía de cesión
* * *
I ['kæpətḷ, 'kæpɪtḷ]1) c ( city) capital f2) c ( letter) mayúscula f3) u ( Fin) capital mto make capital (out) of something — sacar* provecho or partido de algo; (before n)
capital expenditure/investment — gasto m/inversión f de capital
capital gains tax — impuesto m sobre la plusvalía
II
capital punishment — pena f capital or de muerte
2)a) ( major) primordialb) (Geog, Pol)capital city — capital f
he's into art with a capital A — ( iro) le interesa el Arte con mayúscula
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26 reserves
сущ.;
мн. экономические запасы - cash reserves - capitalization of reserves - capital reserves - capital and reserves - build up reserves Запасы(резервы) accrue ~ наращивать резервные фонды accumulated ~ накопленные резервы adjusted ~ пересчитанные резервы arbitrary ~ условные резервы cash ~ запасы наличности currency ~ запасы валюты declared ~ объявленные резервы disclosed ~ выявленные резервы establish ~ создавать резервы exchange ~ валютные резервы foreign exchange ~ валютный резервный фонд foreign exchange ~ запасы иностранной валюты gross official ~ практический официальный резерв страховых запасов mandatory ~ основные резервы official ~ государственные фонды published ~ официально объявленный резервный фонд reserves экономические запасы, ресурсы residual ~ остаточные резервы secondary ~ вторичные резервы банка shown ~ разведанные запасы strengthen the ~ усиливать резервы taxation ~ резервы для уплаты налогов tied-up ~ замороженные резервные фонды under usual ~ с обычными оговорками undisclosed ~ скрытые резервы visible ~ видимые ресурсы withdrawal from ~ изъятие денег из резервного фондаБольшой англо-русский и русско-английский словарь > reserves
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27 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 -
28 capital and reserves
Englisch-Deutsch Fachwörterbuch der Wirtschaft > capital and reserves
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29 reserves to total capital
отношение резервов капитала к совокупному капиталу
Показатель финансового состояния компании, характеризующий степень риска для кредиторов, оценивающих целесообразность дальнейшего долгового финансирования ее бизнеса. Рассчитывается по формуле: (Прирост капитала + Нераспред. прибыль) /Совокупный капитал ?100 % Здесь имеется в виду прирост капитала как резерв, возникающий в результате внешних воздействий (напр., выигрыша в стоимости капитала при первичном размещении акций, IPO).Чем выше рассматриваемый показатель, тем ниже риск невозврата долгов компанией, тем устойчивее ее финансовое состояние в данный момент. Поэтому он может использоваться при определении размеров залога для кредитования. Сравнение показателей в разные периоды позволяет обнаружить соответствующие тенденции, вплоть до предсказания возможных финансовых трудностей и даже разорения компании.
[ http://slovar-lopatnikov.ru/]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > reserves to total capital
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30 capital employed
Finthe funds used by an entity for its operations. This can be expressed in various ways depending upon the purpose of the computation. For example, for operations evaluation, capital employed may be defined as the total value of non-current assets plus working capital, whereas for investor evaluation, owners’ capital plus reserves may be used. -
31 CAPITAL ACCUMULATION/FORMATION
Накопление капитала
1. Увеличение запасов основного капитала в экономике страны с целью достижения роста объемов производства. Скорость накопления капитала - важный показатель уровня экономического роста в стране. Раздел экономической науки под названием « экономика развивающихся стран» (см. Development economics) уделяет большое внимание определению оптимальных темпов накопления капитала, тому, какой капитал и инвестиции требуются конкретной развивающейся стране для ускорения экономического развития. В развитых странах на решения частного сектора по инвестициям и сбережениям в той или иной степени влияют процентные ставки, и, следовательно, государство может их регулировать. Государство само делает вло- жения в инфраструктуру страны. Такой прямой вклад в накопление капитала и косвенное регулирование инвестиций в частном секторе возлагает на государство ответственность за выбор правильного пути достижения оптимального экономического роста. Большое значение также имеет характер накопления капитала - его углубление или расширение (см. Capital widening, Capital deepening). 2. Увеличение запасов капитала компании за счет реинвестирования прибыли (см. Retained profits, Reserves).Новый англо-русский словарь-справочник. Экономика. > CAPITAL ACCUMULATION/FORMATION
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32 capital redemption reserve funds
фр. compte de réserves pour le rachat du capital des actions
исп. fondos de reserva para recompra de acciones (propias)
резервный фонд для выкупа (срочных привилегированных) акций
Специальный счет корпорации, создаваемый для выкупа части собственных акций.
Англо-русский словарь Финансы и долги > capital redemption reserve funds
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33 capital and reserves
Большой англо-русский и русско-английский словарь > capital and reserves
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34 capital and reserves
Деловая лексика: основной капитал и резервы -
35 capital and reserves
vlastiti kapital osiguravatelja -
36 capital and reserves
capitaux propres -
37 reservas de capital
• capital reserves -
38 revenue reserves
резервы из прибыли: резервы, которые созданы компанией или банком из прибыли, но по решению руководства могут быть распределены между акционерами; см. capital reserves. -
39 UNDISTRIBUTABLE RESERVES
Финансы: англо-русский толковый словарь > UNDISTRIBUTABLE RESERVES
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40 rendimiento del capital
• capital yield• return of an illness• return of capital• return of capital from reservesDiccionario Técnico Español-Inglés > rendimiento del capital
См. также в других словарях:
capital reserves — ➔ reserves … Financial and business terms
capital reserves — /ˌkæpɪt(ə)l rɪ zɜ:vz/ plural noun 1. money from profits, which forms part of the capital of a company and can be used for distribution to shareholders only when a company is wound up. Also called undistributable reserves 2. the share capital of a … Dictionary of banking and finance
capital reserves — See undistributable reserves … Big dictionary of business and management
reserves — Part of shareholders funds on a company s balance sheet. All parts of shareholders funds apart from share capital are reserves, such as the share premium account, the profit and loss account and the revaluation reserve. Dresdner Kleinwort… … Financial and business terms
Capital Control — Any measure taken by a government, central bank or other regulatory body to limit the flow of foreign capital in and out of the domestic economy. This includes taxes, tariffs, outright legislation and volume restrictions, as well as market based… … Investment dictionary
Capital Reserve — A part of shareholders funds that comes from a revaluation of capital assets and not from the normal operations that are recorded in the profit and loss account. * * * capital reserve UK US noun [C, usually plural] ACCOUNTING, FINANCE ► an… … Financial and business terms
RÉSERVES (comptabilité) — RÉSERVES, comptabilité En comptabilité d’entreprise, les réserves sont des postes du bilan enregistrant au passif la contrepartie d’une augmentation de l’actif qui ne correspond pas à un apport nouveau, à une augmentation de l’endettement, et qui … Encyclopédie Universelle
Capital, Volume I — is the first of three volumes in Karl Marx s monumental work, Das Kapital, and the only volume to be published during his lifetime. Originally published in 1867, Marx s aim in Capital, Volume I is to uncover and explain the laws specific to the… … Wikipedia
CAPITAL — La profusion des significations du terme «capital» dans l’ensemble de la littérature économique constituerait pour les linguistes un excellent exemple du peu d’aptitude de tout mot à contenir à la fois le général (ou l’essentiel) et le spécifique … Encyclopédie Universelle
capital redemption reserves — ➔ reserves … Financial and business terms
capital — cap·i·tal 1 adj [Latin capitalis, from caput head, a person s life (as forfeit)] 1 a: punishable by death capital murder b: involving execution a capital case 2 [Medieval Latin capitalis chief, principal, from Latin … Law dictionary