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1 common size balance sheet
тж. common-size balance sheet учет, фин. процентный [относительный\] баланс*, баланс в процентах* (баланс, в котором все статьи выражены в процентах от валюты баланса или иного итогового показателя)See:Англо-русский экономический словарь > common size balance sheet
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2 common-size balance sheet
учет, фин. = common size balance sheetАнгло-русский экономический словарь > common-size balance sheet
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3 balance sheet
1. сущ.сокр. BS учет, фин. (бухгалтерский) баланс, балансовый отчет [лист\], балансовая ведомость (финансовый отчет, в котором отражаются активы и пассивы компании по состоянию на определенную дату; по структуре обычно представляет собой таблицу, на левой стороне которой указываются активы, на правой — собственный капитал и обязательства; активы и обязательства компании показываются в балансе с подразделением на долгосрочные и краткосрочные)ATTRIBUTES: annual, quarterly, monthly, weekly, daily, composite, budgeted, classified, unclassified, opening, closing, consolidated, common size, general, condensed, pro forma, comparative, book value, cost basis, market basis, report form, account form
to audit balance sheet — проверять баланс, подвергать баланс аудиторской проверке
Syn:statement of financial position, statement of financial condition, statement of balance, statement of assets and liabilitiesSee:balance column, asset, liability, equity, separation balance sheet, liquidation balance sheet, book value balance sheet, cost basis balance sheet, market basis balance sheet, budgeted balance sheet, classified balance sheet, unclassified balance sheet, opening balance sheet, closing balance sheet, report form balance sheet, account form balance sheet, consolidated balance sheet, common size balance sheet, general balance sheet, condensed balance sheet, pro forma balance sheet, comparative balance sheet, combined balance sheet, balance sheet date, balance sheet format, balance sheet analysis, balance sheet audit, balance-sheet item, balance sheet management, on-balance-sheet, off-balance-sheet2. прил.тж. balance-sheet учет балансовый ( связанный с бухгалтерским балансом)balance sheet ratio — балансовый коэффициент [показатель\]
balance sheet translation risk — балансовый трансляционный [валютный\] риск
Syn:balance 3. 1), on-balance-sheetAnt:balance-sheet account, balance sheet data, balance sheet figure, balance-sheet equation, balance sheet total, balance sheet analysis, balance sheet audit, balance sheet management, balance sheet ratio, balance-sheet item, balance-sheet profit, balance-sheet value, balance-sheet risk, balance sheet totalSee:balance-sheet account, balance sheet data, balance sheet figure, balance-sheet equation, balance sheet total, balance sheet analysis, balance sheet audit, balance sheet management, balance sheet ratio, balance-sheet item, balance-sheet profit, balance-sheet value, balance-sheet risk, balance sheet total
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abbrev.: BS баланс компании: 1) активы и пассивы компании, включая капитал, в разбивке по установленной форме на определенную дату; 2) отчет о финансовом положении компании на определенную дату со всеми необходимыми деталями; активы должны равняться пассивам плюс средства акционеров; = statement of financial position; statement of condition.* * *Бухгалтерский баланс; баланс; балансовый отчет. Также называется Statement of financial condition (отчет о финансовом состоянии). Сумма активов, обязательств и собственного капитала компании . Listing of the assets, liabilities and owner's equity at a spcific point in time. Словарь экономических терминов .* * *одна из основных форм отчетности, состоящая из ряда счетов, показывающих финансовое положение организации на определенную дату, как правило, на последний день отчетного периода-----Финансы/Кредит/Валюта1. активы и пассивы в разбивке по установленной форме на определенную дату2. отчет о финансовом положении компании-----1. активы и пассивы в разбивке по установленной форме на определенную дату2. отчет о финансовом положении компании -
4 common-size analysis
фин., учет процентный анализ (анализ финансовой отчетности, представленный в виде относительных показателей (напр., анализ баланса, в котором все статьи выражены в процентах от валюты баланса, или анализ отчета о прибылях и убытках, в котором все показатели выражены в процентах к выручке))Syn:See:financial statement analysis, balance sheet total, net sale, common-size balance sheet, common-size income statement* * *. Представление статей баланса в виде процента от общей суммы активов, а статей отчета о прибылях и убытках - в виде процента от общей суммы продаж . Инвестиционная деятельность . -
5 common-size financial statement
учет, фин. процентный финансовый отчет, относительный финансовый отчет*, финансовый отчет в процентах* (финансовый отчет, в котором суммы выражаются в виде процентов от какого-л. итогового показателя (напр., от суммарных активов или выручки))Syn:See:Англо-русский экономический словарь > common-size financial statement
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6 financial statement analysis
фин. анализ финансовой отчетности (изучение показателей баланса, отчета о прибылях и убытках и другой финансовой отчетности с целью оценки эффективности деятельности компании, ее платежеспособности, перспектив ее развития и т. п.)Syn:See:balance sheet analysis, financial analysis, financial statement, balance sheet, balance sheet analysis, profit and loss statement, ratio analysis, financial ratio, horizontal analysis, vertical analysis, common-size analysis, common-base-year analysis, quality of earnings, profitability analysis* * *. . Словарь экономических терминов .Англо-русский экономический словарь > financial statement analysis
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7 financial statement
сокр. FS учет, фин. финансовый отчет (документ, в котором представлена бухгалтерская информация о деятельности организации; к финансовым отчетам относятся баланс, отчет о прибылях и убытках, отчет о движении денежных средств, отчет об изменениях собственного капитала; все эти документы ежегодно предоставляются на рассмотрение акционерам компании и другим заинтересованным лицам); мн. финансовая отчетность ( является источником данных для налогообложения)Syn:See:financial accounting, financial statement analysis, condensed financial statement, simplified financial statement, common-size financial statement, balance sheet, profit and loss statement, cash flow statement, statement of changes in shareholders' equity, retained earnings statement, notes to accounts, false accounting, window dressing 2) а), annual report, external reporting, internal reporting, personal financial statement, auditor's opinion, highlights
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финансовый отчет ("заявление"): отчет о финансовом положении компании или физического лица за определенный период (США); содержит баланс и счет прибылей и убытков и может содержать данные о капитале, оборотных средствах компании; один из пяти финансовых отчетов; см. balance sheet;income statement: <* * *. . Словарь экономических терминов .* * *Финансы/Кредит/Валютасводный анализ, дающий обзор всех частей деятельности предприятия -
8 factor
2) фактор3) показатель•factor of earthing — коэффициент заземленияfactor of merit — 1. критерий качества 2. добротностьfactor of quality — 1. критерий качества 2. добротностьfactor of safety — 1. коэффициент запаса (прочности), запас прочности 2. коэффициент (фактор) безопасности 3. коэффициент надёжностиfactor of safety against overturning — коэффициент запаса устойчивости против опрокидывания ( при расчёте подпорных стенок)factor of safety against sliding — коэффициент запаса устойчивости против плоского сдвига по основанию ( при расчёте подпорных стенок)factor of safety against ultimate stress — коэффициент запаса прочности по пределу прочности-
2T pulse K factor
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absorption factor
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acceleration factor
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accumulation factor
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acoustic insulation factor
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acoustic reduction factor
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acoustic reflection factor
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acoustical absorption factor
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activity factor
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additional secondary phase factor
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additional secondary factor
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aerodrome utilization factor
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aircraft acceleration factor
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aircraft load factor
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aircraft safety factor
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aircraft usability factor
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amplification factor
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amplitude factor
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anisotropy factor
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annual growth factor
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annual plant factor
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anthropogenic factor
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aperture shape factor
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application factor
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array factor
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ASTM stability factor
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atmospheric factor
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atomic factor
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attenuation factor
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automatic scale factor
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availability factor
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available heat factor
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available-lime factor
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average noise factor
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balance factor
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bandwidth factor
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barrier factor
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base-transport factor
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basin shape factor
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beam shape factor
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bed-formation factor
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belt differential factor
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belt factor
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belt sag factor
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biological quality factor N
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biological quality factor
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biotic factor
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blast-penetration factor
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blockage factor
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brake factor
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break-even load factor
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bulk factor
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bulking factor
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burnup factor
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calibration factor
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Callier factor
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capacitance factor
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capacity factor
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car capacity utilization factor
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cargo load factor
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catalyst carbon factor
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catalyst gas factor
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cement factor
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cementation factor
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characteristic factors
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chemotactic factor
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climatic factor
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clotting factor
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CNI factor
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coil magnification factor
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coincidence factor
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coke-hardness factor
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coke-permeability factor
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Colburo heat-transfer factor
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colicinogenic factor
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colicin factor
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comfort factor
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common factor
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compacting factor
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compensation factor
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complexity factor
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compressibility factor
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concentration factor
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confidence factor
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consumer load coincidence factor
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contrast factor
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control factor
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conversion factor
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conveyance factor
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core factor
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correction factor
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correlation factor
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coupling factor
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cover factor
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crack susceptibility factor
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crest factor
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critical stress intensity factor
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cross-modulation factor
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current amplification factor
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current amplitude factor
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current transformer correction factor
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current unbalance factor
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current waveform distortion factor
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cyclic duration factor
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damage factor
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damage severity factor
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damping factor
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daylight factor
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dc conversion factor
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decontamination factor
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defective factor
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deflection factor
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deflection uniformity factor
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degeneration factor
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degradation factor
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degree-day melting factor
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demagnetization factor
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demand factor
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depolarization factor
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derating factor
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design factor
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design load factor
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detuning factor
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deviation factor
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dielectric loss factor
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differential diffraction factor
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diffuse reflection factor
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diffuse transmission factor
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dilution factor
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dimensionless factor
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directivity factor
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discharge factor
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displacement factor
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displacement power factor
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dissipation factor
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distortion factor
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distribution factor
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diversity factor
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division factor
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dose buildup factor
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dose reduction factor
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drainage factor
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drug resistance factor
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duty cycle factor
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duty factor
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ecological factor
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edaphic factor
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effective demand factor
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effective multiplication factor
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effective-volume utilization factor
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efficiency factor
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electromechanical coupling factor
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elimination factor
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elongation factor
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emission factor
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emissivity factor
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engineering factors
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enlargement factor
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enrichment factor
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environmental factor
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etch factor
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excess air factor
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excess multiplication factor
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expansion factor
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exponential factor
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exposure factor
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external factor
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extraction factor
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extraneous factor
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F factor
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Fanning friction factor
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fatigue notch factor
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feedback factor
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field form factor
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field length factor
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field water-distribution factor
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fill factor
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filter factor
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filtration factor
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fineness factor
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flux factor
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food factor
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force factor
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form factor
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formation volume factor
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formation-resistivity factor
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formation factor
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fouling factor
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F-prime factor
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frequency factor
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frequency multiplication factor
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friction factor
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fuel factor
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fundamental factor
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gage factor
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gain factor
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gamma factor
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gas factor
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gas multiplication factor
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gas producing factor
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gas recovery factor
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gas saturation factor
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geometrical structure factor
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geometrical weighting factor
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g-factor
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grading factor
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granulation factor
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grindability factor
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growth factor
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harmonic distortion factor
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harmonic factor
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heat conductivity factor
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heat gain factor
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heat leakage factor
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heat loss factor
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heat-stretch factor
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heat-transfer factor
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host factor
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hot-channel factor
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hot-spot factor
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hull-efficiency factor
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human factor
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hysteresis factor
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improvement factor
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inductance factor
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infinite multiplication factor
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inhibitory factor
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innovation factor
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institutional factor
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integer factor
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integrating factor
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interlace factor
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intermodulation factor
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K bar factor
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Kell factor
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lamination factor
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leakage factor
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lethal factor
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light-transmission factor
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lime factor
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limit load factor
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linear expansion factor
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literal factor
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load curve irregularity factor
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load factor
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loading factor
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longitudinal load distribution factor
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Lorentz factor
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loss factor
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luminance factor
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luminosity factor
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magnetic form factor
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magnetic leakage factor
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magnetic loss factor
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magnification factor
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maximum enthalpy rise factor
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membrane swelling factor
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minimum noise factor
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mismatch factor
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mode I stress intensity factor
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mode II stress intensity factor
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mode III stress intensity factor
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modifying factor
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modulation factor
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modulus factor of reflux
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moment intensity factor
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mu factor
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multiplication factor
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multiplicity factor
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multiplying factor
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Murphree efficiency factor
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mutual coupling factor
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mutual inductance factor
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natural factor
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negative phase-sequence current factor
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negative phase-sequence voltage factor
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neutron multiplication factor
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noise factor
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nonlinearity factor
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notch concentration factor
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notch factor
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numerical factor
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obturation factor
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oil factors
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oil recovery factor
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oil saturation factor
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oil shrinkage factor
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opening mode stress intensity factor
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operating factor
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operating load factor
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operational factor
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operation factor
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optimum noise factor
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orbit burden factor
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output factor
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overcurrent factor
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overload factor
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pacing factor
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packing factor
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paratypic factor
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partial safety factor for load
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partial safety factor for material
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particle-reduction factor
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passenger load factor
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peak factor
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peak responsibility factor
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peak-load effective duration factor
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penetration factor
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performance factor
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permeability factor
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phase factor
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phase-angle correction factor
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phasor power factor
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physiographic factor
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pitch differential factor
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pitch factor
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plain-strain stress intensity factor
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plane-earth factor
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plant capacity factor
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plant-load factor
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plant-use factor
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porosity factor
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positive phase-sequence current factor
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positive phase-sequence voltage factor
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potential transformer correction factor
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powder factor
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power factor
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power filling factor
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primary phase factor
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primary factor
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prime factor
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proof/ultimate factor
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propagation factor
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propagation meteorological factor
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propagation terrain factor
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proportionality factor
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proximity factor
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pulsation factor
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quality factor
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R factor
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radiance factor
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radio-interference suppression factor
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readiness factor
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recombinogenic factor
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recovery factor
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rectification factor
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reduction factor
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redundancy improvement factor
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reflection factor
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reflectivity factor
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refraction factor
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refrigerating factor
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reheat factor
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relative loss factor
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relative severity factor
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release factor
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reliability demonstration factor
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reliability factor
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relocation factor
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repairability factor
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repeatability factor
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reservoir volume factor
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reset factor of relay
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resistance transfer factor
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restorability factor
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revenue load factor
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ripple factor
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risk factor
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rolling shape factor
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roll-off factor
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roughness factor
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runoff factor
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safety factor for dropout of relay
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safety factor for pickup of relay
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safety factor of insulation
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safety factor
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sag factor
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saturation factor
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scale factor
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scaling factor
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screening factor
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screen factor
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secondary-electron-emission factor
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self-transmissible factor
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separation factor
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service factor
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sex factor
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shadow factor
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shape factor
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sheet ratio factor
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shielding factor
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shield factor
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shrinkage factor
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signal-to-noise improvement factor
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size factor
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skew factor
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slant-range correction factor
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sliding factor
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slip factor
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smoothing factor
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snagging factor
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soap factor
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social factor
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socioeconomic factor
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solubility factor
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sound absorption factor
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space factor of winding
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space factor
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spreading factor
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squeezing factor
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stability factor
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stacking factor
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stage amplification factor
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standing-wave factor
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steam reduction factor
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steam-zone shape factor
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storage factor
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stowage factor
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strain concentration factor
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streamflow formation factor
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strength factor
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stress concentration factor
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stress intensity factor
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stretch factor
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structure factor
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submergence factor
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summability factor
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superficial friction factor
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support factor
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surface correction factor
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surface-area factor
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tapping factor
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technical preparedness factor
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telephone influence factor
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termination factor
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terrain factor
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thermal eta factor
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thermal factor
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thermal utilization factor
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thermodynamic factor
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thrust-deduction factor
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time factor
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time-scale factor
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tire size factor
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tooth factor
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transfer factor
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transmission factor
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transport factor
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traveling-wave factor
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trigger factor
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truck service factor
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tuning factor
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turbidity factor
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turbulence factor
-
twist factor
-
U-factor
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unavailability factor
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unbalance factor
-
unit conversion factor
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usage factor
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utilization factor
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vacuum factor
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velocity gain factor
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velocity factor
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viscosity factor
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void factor
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voltage amplification factor
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voltage amplitude factor
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voltage ripple factor
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voltage unbalance factor
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voltage waveform distortion factor
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volume-utilization factor
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wake factor
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water encroachment factor
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water saturation factor
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waveform distortion factor
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wear factor
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weather-forming factor
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weight load factor
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weighting factor
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weight factor
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winding factor
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wobble factor
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wood swelling factor
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work factor
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yield factor
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zero phase-sequence current factor
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zero phase-sequence voltage factor
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