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121 капитал
1. capital; funds(главница) principalпроизводителен капитал productive capital2. (имущество) capital, funds, assets, property3. сьбир. the capitalists, big business4. прен. (ценно качество) capital merit, asset, creditправя голям капитал от make great play with* * *капита̀л,м., -и, (два) капита̀ла 1. икон., фин. capital; funds; ( главница) principal; акционерен \капитал issued capital; банков \капитал banking capital; дялов \капитал joint stock (capital); мъртъв \капитал dead/unemployed capital; frozen capital; оборотен \капитал working capital; circulating/floating capital; основен \капитал fixed capital, capital stock/fund; fixed/capital assets; постоянен \капитал constant capital; производителен \капитал productive capital; променлив \капитал variable capital; промишлен \капитал industrial capital; стоков \капитал commodity capital; търговски \капитал trade/trading capital; финансов \капитал financial/finance capital;2. ( имущество) capital, funds, assets, property; ( актив) equity; привлечен \капитал debt capital; прираст на \капитал capital gain; рисков \капитал venture capital; свободен \капитал idle money;3. събир. the capitalists, big business;4. прен. ( ценно качество) capital merit, asset, credit; • не правя \капитал от not set great store by; правя голям \капитал от make great play with.* * *capital: banking капитал - банков капитал; funds: stock капитал - основен капитал; (имущество): assets* * *1. (главница) principal 2. (имущество) capital, funds, assets, property 3. capital;funds 4. банков КАПИТАЛ banking capital 5. дялов КАПИТАЛ joint stock (capital) 6. мъртъв КАПИТАЛ dead/unemployed capital: frozen capital 7. не правя КАПИТАЛ от not set great store by 8. оборотен КАПИТАЛ working capital;circulating/floating capital 9. основен КАПИТАЛ fixed capital, capital stock fund 10. постоянен КАПИТАЛ constant capital 11. правя КАПИТАЛ от make capital out of 12. правя голям КАПИТАЛ от make great play with 13. прен. (ценно качество) capital merit, asset, credit 14. производителен КАПИТАЛ productive capital 15. променлив КАПИТАЛ variable capital 16. промишлен КАПИТАЛ industrial capital 17. стоков -КАПИТАЛ commodity capital 18. сьбир. the capitalists, big business 19. търговски КАПИТАЛ trade/trading capital 20. финансов КАПИТАЛ financial/finance capital -
122 Kapital
Kapital n 1. FIN assets, capital, funds; principal (Kapitalsumme, z. B. Kapital + Zinsen = principal + interest); 2. RECHT corpus • aus etw. Kapital schlagen FIN cash in on sth • das Kapital herabsetzen RW write down the capital (Sanierung; Synonym: einen Kapitalschnitt vornehmen) • in etw. Kapital stecken FIN inject funds into sth, pump funds into sth • in Kapital umwandeln FIN, WIWI to capitalize • Kapital auflösen FIN unlock funds • Kapital aufnehmen BANK, RW, WIWI raise capital • Kapital erhöhen WIWI increase capital, reinforce capital • Kapital in etw. stecken FIN inject funds into sth, pump funds into sth • Kapital verbrennen BÖRSE, FIN, MGT (infrml) burn capital (Kapital vernichten) • Kapital vernichten 1. BÖRSE, FIN, MGT (infrml) burn capital; 2. WIWI destroy capital • Kapital verwässern BANK, FIN, RW dilute capital* * *n 1. < Finanz> assets, capital, funds; 2. < Recht> corpus ■ aus etw. Kapital schlagen < Finanz> cash in on sth ■ in etw. Kapital stecken < Finanz> inject funds into sth, pump funds into sth ■ in Kapital umwandeln <Finanz, Vw> to capitalize ■ Kapital auflösen < Finanz> unlock funds ■ Kapital erhöhen <Vw> increase capital, reinforce capital ■ Kapital verbrennen infrml <Börse, Finanz, Mgmnt> Kapital vernichten burn capital infrml ■ Kapital vernichten 1. <Börse, Finanz, Mgmnt> burn capital infrml ; 2. <Vw> destroy capital ■ Kapital verwässern <Bank, Finanz, Rechnung> dilute capital* * *Kapital
capital, (Eigenkapital von Kapital- und Personengesellschaft) equity [capital], proprietary capital, proprietorship (US), net worth (US), capital ownership (US), (Geldmittel) funds, means, resources, (Grundkapital einer AG) authorizied capital stock (US) (share capital, Br.), [joint] stock (Br.), stock (corporate) capital (US), (Kapitalmacht) moneyed interest, capitalists, (zum Unterschied von Zinsen) principal;
• aus dem Kapital gezahlt paid out of capital;
• mit herabgesetztem Kapital (Aktiengesellschaft) and reduced;
• Ertrag abwerfendes Kapital income-producing property;
• amortisiertes Kapital sunk (redeemed) capital;
• angegebenes Kapital declared capital;
• angelegtes Kapital funded (invested, investment) capital;
• im Ausland angelegtes Kapital capital invested abroad;
• in Grundstücken (Grundbesitz, Immobilien) angelegtes Kapital capital invested in real property, property (real, US) capital;
• langfristig angelegtes Kapital long-term funded capital, investment spending;
• nicht angelegtes Kapital idle money;
• verzinslich angelegtes Kapital interest-bearing capital;
• anlagesuchendes Kapital capital-seeking investment;
• arbeitendes Kapital productive (employed, active, net working, invested) capital;
• aufgebrachtes Kapital capital produced;
• zur Einzahlung aufgefordertes Kapital called-up capital;
• aufgenommenes Kapital borrowed money (capital);
• tatsächlich aufgenommenes Kapital physical stocktaking (Br.);
• zur Einzahlung aufgerufenes Kapital called-up capital;
• noch nicht aufgerufenes Kapital uncalled capital;
• aufgezehrtes Kapital consumed capital;
• effektiv ausgegebenes Kapital issued capital (Br.) (capital stock, US);
• noch nicht ausgegebenes Kapital unissued capital (Br.) (capital stock, US);
• noch nicht ausgegebenes Kapital granted capital;
• ausgewiesenes Kapital declared capital;
• buchmäßig ausgewiesenes Kapital book equity;
• ausländisches Kapital foreign capital (equity);
• autorisiertes Kapital authorized capital (Br.) (capital stock, US);
• bares Kapital cash capital;
• begebenes Kapital issued capital;
• zu niedrig bemessenes Kapital low-geared capital;
• aus Vorzugsaktien bestehendes Kapital preferred capital stock (US);
• aus kumulativen Vorzugsaktien bestehendes Kapital cumulative preferred stock (US)
• aus verkäuflichen Waren bestehendes Kapital bona-fide capital;
• betriebsnotwendiges Kapital fixed (permanent) working capital;
• bewilligtes Kapital authorized capital (Br.) (capital stock, US);
• brachliegendes Kapital capital lying idle, dead (idle, unproductive, loose) capital, idle money;
• deklariertes Kapital declared capital;
• dividendenberechtigtes Kapital capital entitled to a dividend;
• eingebrachtes Kapital brought-in (contribution to) capital, capital invested, assets (capital) brought in;
• eingefordertes Kapital called-up capital;
• eingeschossenes Kapital deposit[ed] capital, contribution to capital;
• eingesetztes Kapital invested capital;
• eingetragenes Kapital registered (authorized) capital;
• eingezahltes Kapital paid-in (US) (paid-up) capital;
• noch nicht eingezahltes Kapital uncalled (unpaid) capital;
• teilweise eingezahltes Kapital partly paid-up capital;
• voll eingezahltes Kapital capital fully paid, paid-up capital;
• nicht voll eingezahltes Kapital partly paid-up capital;
• eisernes Kapital money sunk (US);
• engagiertes Kapital tied- (locked-, Br.) up capital;
• fälliges Kapital matured capital;
• fehlgeleitetes Kapital misappropriated capital;
• festgelegtes Kapital tied- (locked-, Br.) up capital, lockup (Br.);
• festgesetztes Kapital declared capital;
• festliegendes Kapital frozen (fixed) capital, lockup (Br.);
• fiktives Kapital fictitious capital;
• flüssiges Kapital liquid (circulating) capital, funds in hand, liquid resources;
• freies (freigesetztes) Kapital disengaged (unemployed, unused, uninvested) capital;
• fremdes Kapital borrowed (outside) capital;
• gebundenes Kapital tied capital;
• geistiges Kapital immaterial capital, intangible assets;
• gemeinsames Kapital pooled fund;
• genehmigtes [und noch nicht ausgegebenes] Kapital granted (registered, authorized, Br.) capital, authorized capital stock (US), unissued capital stock (US);
• geringes Kapital small capital;
• geringfügiges Kapital nominal capital (US);
• Gewinn bringendes Kapital production (productive) capital;
• gezeichnetes Kapital capital subscribed;
• haftendes Kapital authorized capital;
• herabgesetztes Kapital reduced capital;
• hinlängliches Kapital ample means, sufficient funds;
• investiertes Kapital invested capital, capital invested;
• konstantes Kapital constant capital;
• kündbares Kapital withdrawable (redeemable) capital;
• menschliches Kapital human capital;
• neues Kapital fresh (additional) capital;
• nominelles Kapital nominal capital (US);
• nutzloses Kapital dead (unproductive) capital;
• persönliches Kapital immaterial capital;
• privates Kapital private capital (means);
• produktives Kapital employed (engaged) capital;
• reales Kapital tangible property;
• nicht realisierbares Kapital fixed (locked-up, Br.) capital;
• registriertes Kapital registered (authorized, Br.) capital, authorized capital stock (US);
• satzungsmäßiges Kapital statutory capital;
• schrumpfendes Kapital shrinking capital, dwindling assets;
• stehendes Kapital fixed capital;
• zur Verfügung stehendes Kapital disposable capital;
• stimmberechtigtes Kapital voting stock;
• totes Kapital unemployed (unused, unapplied, idle) funds, dead (barren, dormant, idle) money, dead assets (stock), capital lying idle, unproductive (unapplied, unemployed) capital;
• umlaufendes Kapital floating (circulating) capital;
• unangelegtes Kapital capital lying idle;
• unaufgerufenes Kapital uncalled capital;
• unbeschäftigtes Kapital idle capital, capital lying idle;
• ungenutztes Kapital unemployed capital;
• unkündbares Kapital irredeemable capital;
• unproduktives Kapital dead capital;
• völlig unzureichendes Kapital capital inadequate to the needs of a transaction, shoestring (sl.);
• ursprüngliches Kapital natural capital;
• verantwortliches Kapital registered (authorized) capital;
• verfügbares Kapital capital that can be made available, available capital, expendable (available) funds;
• [um Zinsen] vermehrtes Kapital compound discount;
• [durch Verluste] vermindertes Kapital impaired capital;
• vom Staat verwaltetes Kapital state-operated funds (US);
• verwässertes Kapital watered stock;
• verzinsliches Kapital interest-bearing capital;
• vorgeschossenes Kapital advanced capital;
• gesetzlich vorgeschriebenes Kapital legal capital;
• vorhandenes Kapital effective (available) capital;
• werbendes Kapital interest-bearing (working, quick) capital;
• zinsfreies Kapital free capital;
• zinstragendes Kapital interest-bearing capital;
• zurückgezahltes Kapital redeemed capital;
• Kapital einer Aktiengesellschaft share capital (Br.), [joint] stock (Br.), corporate (stock) capital (US);
• Kapital einer Bank bank’s capital, bank assets, capital resources;
• Kapital einer Firma funds of a firm;
• anderes Kapital als Grund und Boden artificial capital;
• Kapital eines Investmentfonds certificate capital;
• Kapital, Rücklagen und Gewinnvortrag capital and retained earnings;
• Kapital und Spesen principal and charges;
• Kapital einer Vermögensverwaltung settlement capital;
• Kapital einer Versicherungsgesellschaft insurance stock;
• Kapital nebst Zinsen principal and interest, amount;
• Kapital abschöpfen to absorb capital;
• Kapital abschreiben to write off capital;
• Kapitalabziehen to alienate capital;
• sein Kapital anbrechen (angreifen) to make holes in one’s capital, to make inroads [up]on one’s capital, to touch the (break into) one’s capital, to invade (US) (make incursions into) one’s principals;
• Kapital anlegen to embark money (capital), to invest capital;
• Kapital fest anlegen to tie (lock, Br.) up capital;
• sein Kapital in verschiedenen Gewerbesparten anlegen to diversify one’s capital;
• Kapital anlocken (anziehen) to attract capital;
• mit fremdem Kapital arbeiten to trade with borrowed money (on the equity);
• mit großem Kapital arbeiten to dispose of a large capital;
• gesamtes Kapital aufbrauchen to draw out all the principal;
• Kapital aufbringen to start a fund, to raise money;
• neues Kapital zur Finanzierung von Entwicklungsaufträgen aufbringen to raise growth capital;
• Kapital aufnehmen to raise capital (funds);
• neues Kapital aufnehmen to take up new capital;
• neues Kapital zur Durchführung von Betriebserweiterungen aufnehmen to raise additional capital for new plant facilities;
• Kapital zur Einzahlung aufrufen to make a call for (call up) capital;
• Kapital aufstocken to reequip capital, (AG) to increase the capital stock (US) (share capital, Br.);
• sein Kapital aufzehren to eat up one’s capital;
• Kapital wieder ausführen to repatriate capital;
• Kapital zinsfrei ausleihen to lend out money free of interest;
• mit Kapital ausstatten to furnish (endow, provide) with capital;
• Industriezweig mit Kapital ausstatten to raise money for an industry;
• Kapital berichtigen to adjust the capital;
• Kapital beschaffen to finance, to procure (furnish) capital, to raise the money;
• Kapital durch Aktienausgabe beschaffen to raise equity finance;
• neues Kapital auf dem bewährten Weg der Aktienausgabe beschaffen to get new capital through the equity security route;
• Geschäft mit geliehenem Kapital betreiben to trade on the equity;
• Kapital bilden to accumulate capital;
• im Ausland aus unversteuertem Einkommen Kapital bilden to build up capital abroad from untaxed income;
• Kapital einbringen (einschießen) to contribute capital;
• sein Kapital schwerpunktartig einsetzen to make the most of one’s resources;
• Kapital einzahlen to pay capital;
• Kapital einziehen to call in capital;
• Kapital erhöhen to increase the capital, (AG) to raise the capital stock (US) (share capital, Br.);
• Kapital festlegen to immobilize (tie up, US, lock up, Br.) capital;
• kein eigenes Kapital haben to have no resources of one’s own, to trade on the equity;
• sein Kapital nicht angegriffen haben to have kept one’s capital intact;
• Kapital herabsetzen to write down capital, to reduce the share capital (Br.) (capital stock, US);
• Kapital heranziehen to attract capital;
• Kapital hineinstecken (investieren) to invest capital;
• Kapital nicht zurückzahlen können to default in the repayment of principal;
• Kapital kündigen to call in capital (money), to recall capital;
• vom Kapital leben to live on (Br.) (off) the capital;
• Kapital flüssig machen (freisetzen) to liberate (mobilize) capital, to realize assets;
• Kapital aus etw. schlagen to make propaganda capital out of s. th., to capitalize on s. th. politically;
• Kapital aus der schlechten Konjunkturlage der Industrie schlagen to capitalize on the industry’s tough time;
• Zinsen zum Kapital schlagen to capitalize interest;
• Kapital zur Verfügung stellen to provide with (furnish) capital;
• Kapital umgruppieren to regroup capital;
• in Kapital umwandeln to convert into capital;
• Kapital der staatlichen Zwangswirtschaft unterwerfen to conscript capital;
• über das erforderliche Kapital verfügen to have the money required;
• Kapital verringern to reduce the share capital (Br.) (capital stock, US);
• Kapital verstärken to extend the financial basis, (erhöhen) to increase the capital;
• Kapital verwalten to administer funds;
• Kapital verwässern to water stocks;
• von ausländischem Kapital kontrolliert (überfremdet) werden to be controlled by foreign interests;
• Dividende vom Kapital zahlen to pay a dividend out of capital;
• Kapital zeichnen to subscribe capital, (Übernahmekonsortium) to underwrite capital;
• Kapital zuführen to introduce capital;
• neues Kapital zuführen to infuse fresh capital;
• Kapital aus dem Ausland zurückführen to repatriate capital;
• Kapital zurückziehen to recall capital, to withdraw funds;
• Kapital zusammenlegen to write off capital, to reduce the capital stock (US) (the capital share, Br.);
• dem Kapital zuschlagen to add to the capital;
• dem Kapital zuzurechnen sein to be of a capital nature;
• Kapitalabfindung capital indemnification, lump-sum settlement, settlement in cash;
• Kapitalabfluss outflow (efflux) of capital, capital drain;
• Kapitalabfluss drosseln to limit capital outflow;
• Kapitalabflussrechnung cashflow statement;
• Kapitalabgabe capital levy;
• Kapitalabschöpfung depletion of capital;
• Kapitalabschreibung writing down of capital, capital depreciation;
• einkommensteuerlich nicht anerkannte Kapitalabschreibung capital items disallowed for income-tax purposes;
• Kapitalabschreibung vornehmen to write down capital;
• Kapitalabwanderung exodus ([e]migration) of capital, [capital] drain, drain of specie;
• Kapitalabzug alienation of capital, withdrawal of funds, capital drain;
• Kapitaladäquanz capital adequacy;
• Kapitalakkumulation capital accumulation;
• Kapitaländerung alteration of capital;
• Kapitalangabe statement of capital;
• Kapitalangebot capital supply;
• Kapitalanhäufung accumulation, accumulated surplus.
Kapital, Rücklagen und Gewinnvortrag
capital and retained earnings -
123 Umlaufvermögen
Umlaufvermögen n RW current assets, floating assets • im Umlaufvermögen ausweisen RW carry as a current asset (Bilanz)* * *n < Rechnung> current assets, floating assets* * *Umlaufvermögen
circulating capital, current means (funds), liquid (floating, circulating, Br., fluid, US, quick, US) assets, (Bilanz) current receipts (receivables, US);
• kurzfristiges Umlaufvermögen (Bilanz) current assets;
• mittel- und kurzfristiges Umlaufvermögen (Bilanz) medium-term and short-term assets;
• Umlaufvermögen abzüglich Verbindlichkeiten net working capital. -
124 capitale
1. adj capitalfig major2. f città capital3. m finance capitalcapitale d'esercizio working capitalcapitale disponible available capitalcapitale fisso fixed capitalcapitale iniziale start-up capitalfuga f di capitali flight of capitalcapitale proprio equity capitalcapitale sociale share capital* * *capitale agg.1 ( che riguarda la vita) capital: pena capitale, capital punishment: questo delitto è punito con la pena capitale, this crime is punished with death; sentenza capitale, death sentence; reato passibile di pena capitale, crime punishable with the death penalty3 ( principale) main (attr.); chief (attr.); capital, cardinal, essential; fundamental: la città capitale, the chief town; il punto capitale del problema, the main point of the question; il problema è di capitale importanza per noi, the question is of capital (o of the utmost) importance to uscapitale s.m.1 (econ.) capital, capital sum; (fin.) ( opposto a interessi) principal; (Borsa) stock; ( beni) assets: capitale annacquato, watered capital (o watered stock); capitale azionario, equity (o share o equity shares) capital (o corporate stock); capitale azionario con diritto di voto, (amer.) equity capital; capitale circolante, circulating (o business o working o floating) capital; capitale di credito, loan (o borrowed) capital; capitale di esercizio, circulating (o working) capital; capitale di fusione, merger capital; capitale di rischio, risk (o equity) capital; owner's equity; capitale di riserva, reserve capital; capitale fisso, fixed capital; capitale improduttivo, unproductive capital; capitale interamente versato, fully paid-up capital, (amer.) fully paid-in capital; capitale monopolistico, monopoly capital; capitale netto, equity (o net capital); capitale nominale, nominal (o registered o authorized) capital; capitale non ancora versato, uncalled capital; capitale obbligazionario, debenture capital (o debenture stock); capitale proprio, owner's equity; capitale sociale, (capital) stock (o company's capital o authorized capital), (amer.) authorized stock; capitale sociale conferito, stated capital; capitale sociale nominale, ( di Spa) authorized (o share o registered) capital; capitale sottoscritto, (amer.) subscribed capital; capitale immobilizzato, permanent assets (o capital equipment); capitale in commercio, stock-in-trade; capitale reale, real capital; capitale privilegiato, preference capital; capitali vaganti, refugee capital; capitali vaganti, ( nel mercato internazionale) hot money; capitali ( finanziari), funds; da capitale, unearned: guadagni da capitale, capital gains; dotare di capitale, to capitalize // capitale e lavoro, capital and labour;2 (estens.) fortune: attento con quel vaso, vale un capitale, be careful with that vase, it's worth a fortune.capitale s.f. capital (city): Parigi è la capitale della Francia, Paris is the capital of France; Parigi, Roma e Madrid sono capitali, Paris, Rome and Madrid are capital cities.* * *[kapi'tale]1. agg1)pena capitale — capital punishment2) (fondamentale) main attr, chief attrd'importanza capitale — of capital o the utmost importance
2. sfAmm capital (city), (fig : centro) centre3. smFin, Econ capital* * *I [kapi'tale]1) (relativo alla morte) [sentenza, delitto] capital2) fig. (fondamentale) crucial, fundamentalII [kapi'tale]sostantivo femminile1) (di un paese) capital (city)2) (centro)III [kapi'tale]una capitale finanziaria, culturale — a financial, cultural capital
sostantivo maschile1) (risorsa)2) econ. (fondo, patrimonio) capital•* * *capitale1/kapi'tale/1 (relativo alla morte) [sentenza, delitto] capital; pena capitale capital punishment————————capitale2/kapi'tale/sostantivo f.1 (di un paese) capital (city)2 (centro) una capitale finanziaria, culturale a financial, cultural capital.————————capitale3/kapi'tale/sostantivo m.1 (risorsa) capitale umano human resources3 (somma ingente) costare un capitale to cost a fortunecapitale azionario equity capital; capitale circolante fluid assets; capitale d'esercizio working capital; capitale fisso capital assets; capitale di rischio venture capital; capitale sociale (capital) stock. -
125 Umlauffonds
Umlauffonds m FIN revolving fund* * *m < Finanz> revolving fund* * *Umlauffonds
(Staatsrechnungswesen) revolving fund (US);
• Umlauffrist currency, validity, life;
• Umlaufgeschwindigkeit (Geld) velocity of circulation;
• hohe (niedrige) Umlaufgeschwindigkeit haben to circulate freely (slowly);
• Umlaufgrenze circulation limit;
• Umlaufkapital circulating (floating, liquid, fluid, US) capital, circulating (Br.) (floating, current, fluid, US) assets, (Betriebsmittel) working (ready) capital;
• Umlaufkapitalverluste losses of circulating capital;
• Umlaufkredit revolving credit;
• Umlaufmedium currency medium;
• Umlaufmittel circulating media, operating fund, floating capital, current funds (assets);
• Umlaufschreiben circular [letter], tracer. -
126 Aktiva
Aktiva npl RW assets (Synonym: Vermögensgegenstände, Vermögensgüter, Vermögenswerte)* * ** * *Aktiva
(Bilanz) assets, effects, resources (US coll.);
• in der Substanz abnehmende Aktiva wasting assets;
• antizipative Aktiva accrued receivables (US) (assets);
• nur zur Deckung der Sicherungsübereignungsansprüche ausreichende Aktiva fully pledged assets;
• nicht bewertbare Aktiva (Versicherungswesen) unadmitted assets;
• Ertrag bringende Aktiva earning assets;
• festliegende Aktiva capital (fixed, permanent) assets;
• flüssige Aktiva circulating (current, quick, floating, fluid, US) assets;
• nicht flüssige Aktiva frozen assets;
• geschäftliche Aktiva business resources (coll.);
• jederzeit greifbare Aktiva available (tangible) assets, active capital;
• leicht greifbare Aktiva easily realizable assets;
• immaterielle Aktiva (Patente usw.) intangible assets;
• kurzfristige Aktiva limited-life assets;
• mögliche Aktiva contingent assets;
• leicht realisierbare Aktiva quick (fluid, US) assets;
• schwer realisierbare Aktiva sticky (unmarketable) assets;
• sofort realisierbare Aktiva liquid (fluid, US) assets;
• nicht sofort realisierbare Aktiva frozen assets;
• reine Aktiva net assets (US);
• scheinbare Aktiva fictitious assets;
• sonstige Aktiva (Bilanz) other assets;
• transitorische Aktiva deferred (suspense) assets, accrued income, unexpired expense;
• unzureichende Aktiva insufficient assets;
• veranschlagte Aktiva estimated assets;
• [frei] verfügbare Aktiva available assets;
• zur Verteilung für die Masse verfügbare Aktiva (Konkurs) unpledged assets, assets on hand;
• teilweise zur Masseverteilung verfügbare Aktiva partly pledged assets;
• verpfändete Aktiva assets pledged as collateral;
• nicht verwertbare Aktiva unmarketable assets;
• werbende Aktiva productive assets;
• Aktiva einer Bank bank’s resources;
• Aktiva mit überhöhtem Buchwert watered assets;
• Aktiva hoher Liquiditätsstufe liquid assets, near money (US sl.);
• Aktiva und Passiva assets and liabilities, debts active and passive;
• die Aktiva belaufen sich auf the assets add up to;
• Verhältnis der flüssigen Aktiva zu den laufenden Verbindlichkeiten working capital ratio (US);
• Aktiva nach Liquidationsgesichtspunkten aufführen to arrange assets in the order of liquidity;
• als Aktiva behandeln to carry as assets;
• Aktiva feststellen to marshal the assets;
• Aktiva im Konkurs (Verteilungsplan) feststellen to marshal assets;
• Aktiva und Passiva übernehmen to take over accounts receivable and accounts payable (US). -
127 circolante
1. adj circulatingfinance capitale circolante circulating capital2. m finance currency* * *circolante agg. circulating: biblioteca circolante, lending (o circulating) library // (econ.): capitale circolante, circulating capital (o current assets); moneta circolante, currency◆ s.m. circulating medium; currency.* * *[tʃirko'lante]aggettivo circulating* * *circolante/t∫irko'lante/circulating; biblioteca circolante lending library. -
128 оборотный
прил.
1) (обратный) back, reverse, seamy( side)
2) экон. коммерч. circulating;
working оборотный капиталоборотн|ый -
1. (находящийся в обращении) circulating;
~ые активы current assets;
~ые документы negotiable instruments;
~ые средства circulating/working assets/capital;
2. (являющийся нелицевой стороной) reverse, wrong;
~ая сторона листа the back of the page;
~ая сторона клюшки спорт. reverse (rounded) side of the stick.Большой англо-русский и русско-английский словарь > оборотный
См. также в других словарях:
circulating assets — See: current assets … Accounting dictionary
circulating assets — See current assets … Big dictionary of business and management
circulating assets — noun plural : current assets … Useful english dictionary
circulating assets — An alternative term for *working capital (definition 1) … Auditor's dictionary
assets — I noun available means, belongings, bona, capital, chattels, effects, estate, funds, goods, holdings, inventories, money, pecuniary resources, personal effects, personal resources, possessions, principal, property, reserves, resources, riches,… … Law dictionary
Circulating capital — refers to physical capital and operating expenses, i.e., short lived items that are used in production and used up in the process of creating other goods or services. This is roughly equal to Intermediate consumption. It includes raw materials,… … Wikipedia
current assets — circulating assets; = circulating capital; = floating assets The assets of an organization that are constantly changing their form and are circulating from cash to goods and back to cash again. Cash is used to purchase raw materials, which become … Accounting dictionary
current assets — circulating assets; circulating capital; floating assets The assets of an organization that are constantly changing their form and are circulating from cash to goods and back to cash again. Cash is used to purchase raw materials, which become… … Big dictionary of business and management
circulating capital — current assets … Accounting dictionary
circulating capital — /ˌsɜkjəleɪtɪŋ ˈkæpətl/ (say .serkyuhlayting kapuhtl) noun Finance capital which has been used to acquire assets intended to be sold or resold at a profit (opposed to fixed capital) …
floating or circulating capital — Capital retained for the purpose of meeting current expenditures. The capital which is consumed at each operation of production and reappears transformed into new products. Capital in the form of current, as opposed to fixed, assets … Black's law dictionary