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1 pasivo social
• company's liabilities• partnership insurance• partnership liabilities• partnership life insurance -
2 passivo
1. adj passive2. m grammar passivefinance liabilities pl* * *passivo agg.1 passive (anche gramm.): ha spesso un atteggiamento troppo passivo, he's often too passive; resistenza passiva, passive resistance; ubbidienza passiva, passive obedience; (gramm.) voce passiva, passive voice; (gramm.) verbo passivo, passive verb2 (comm.) passive, debit (attr.), in the red (pred.), unprofitable: bilancio (in) passivo, debit balance; società passiva, company in the red; investimento passivo, unprofitable investment // (fin.): obbligazione passiva, passive bond; operazione di credito passiva, borrowing transaction◆ s.m.1 (gramm.) passive2 (comm.) indebtedness, liabilities (pl.), deficit: passivo di una società, company's liabilities; passivo prevedibile, deficit to be expected; il passivo supera l'attivo, the liabilities exceed the assets; accertare il passivo, to ascertain liabilities; registrare una voce al passivo, to enter an item on the debit side // in passivo, passive (o in the red): essere in passivo, to be in the red // (dir.) passivo del fallimento, bankruptcy liabilities3 (sport) points (scored) against (pl.), losses (pl.): l'anno si è chiuso con un pesante passivo per la squadra, the year ended with heavy losses for the team.* * *[pas'sivo] passivo (-a)1. agg2. sm1) Gramm passive2) Econ debit, (complesso dei debiti) liabilities pl* * *[pas'sivo] 1.1) (che subisce) [persona, resistenza] passive; [compiacenza, sottomissione] supinefumo passivo — passive o slipstream smoking
2) ling. passive3) econ.2.interesse passivo — debt o red ink interest
sostantivo maschile1) ling. passiveal passivo — in the passive, passively
registrare qcs. al passivo — to enter on the debit side
* * *passivo/pas'sivo/1 (che subisce) [persona, resistenza] passive; [compiacenza, sottomissione] supine; fumo passivo passive o slipstream smoking2 ling. passive1 ling. passive; al passivo in the passive, passively -
3 passività
f (=inerzia) passivity(=debito) liabilitypassività a breve termine short-term liabilitycommerce liabilities (pl)passività sociali company's liabilitieschemistry passivity* * *passività s.f.1 passivity, passiveness2 (econ.) liabilities (pl.): passività a lungo, medio, breve termine, long-term, medium-term, short-term liabilities; passività correnti, current liabilities; passività a vista, sight liabilities; passività verso l'estero, foreign liabilities.* * *[passivi'ta]sostantivo femminile invariabile1) (l'essere passivo) passivity2) econ. liabilities pl., debit* * *passività/passivi'ta/f.inv.1 (l'essere passivo) passivity2 econ. liabilities pl., debit. -
4 book value
Finvalue of a company’s stock according to the company itself, which may differ considerably from the market value.EXAMPLEIt is calculated by subtracting a company’s liabilities and the value of its debt and preferred stock from its total assets. All of these figures appear on a company’s balance sheet. For example:Book value per share is calculated by dividing the book value by the number of shares in issue. If our example is expressed in millions of dollars and the company has 35 million shares outstanding, book value per share would be $650 million divided by 35 million:650/35 = $18.57 book value per shareBook value represents a company’s net worth to its shareholders. When compared with its market value, book value helps reveal how a company is regarded by the investment community. A market value that is notably higher than book value indicates that investors have a high regard for the company. A market value that is, for example, a multiple of book value suggests that investors’ regard may be unreasonably high. -
5 pasivo social
m.partnership liabilities, company's liabilities. -
6 Gesellschaftsschulden
Gesellschaftsschulden
corporation debts (US), partnership (company’s) debts;
• vor (nach) dem Ausscheiden entstandene Gesellschaftsschulden debts incurred before (after) retirement;
• Gesellschaftssiegel common (Br.) (corporate, US) seal;
• Gesellschaftssitz head (registered, Br.) office, location of the registered office, residence of a company (corporation, US);
• Gesellschaftsstatuten memorandum and articles of association (Br.), partnership articles, articles of partnership, (AG) articles of incorporation (US), [corporate] byelaws (US), regulations of a corporation (US);
• Gesellschaftsstatuten einhalten to observe the articles of association;
• Gesellschaftssteuer incorporation (corporate, US) tax, capital duty;
• Gesellschaftsstruktur corporate structure (US), (sociol.) set-up;
• Gesellschaftsstufe social scale;
• zustimmungspflichtige Gesellschaftstätigkeit corporate action (US);
• sich im Rahmen der üblichen Gesellschaftstätigkeit halten to act in the ordinary course of a partnership;
• Gesellschaftstransaktion partnership transaction;
• Gesellschaftsunternehmen business (commercial) enterprise;
• Gesellschaftsurkunde charter of incorporation;
• Gesellschaftsverbindlichkeiten company debts (liabilities). -
7 Gesellschaftsverbindlichkeiten
Gesellschaftsverbindlichkeiten
company debts (liabilities).Business german-english dictionary > Gesellschaftsverbindlichkeiten
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8 Firmenneugründungen
Firmenneugründungen
new entrants;
• Firmenneuling start-up firm;
• Firmenpensionär company pensioner;
• Firmenpolitik company strategy (policy), corporate policy (US);
• Firmenporträt company profile;
• Firmenpraktikant industrial (on-the-job, US) trainee;
• Firmenrechte trade rights;
• Firmenregister register of companies (Br.) (corporations, US), register general, Companies Registration Office;
• Firmenregistrierung business incorporation;
• Firmenreingewinn corporate surplus (US);
• Firmenreisestelle corporate travel department (US);
• Firmenrendite erzielen to put a company in the black (US coll.);
• Firmenreorganisation, Firmensanierung company reconstruction (Br.), business (corporate, US) reorganization;
• Firmensatzung constitution of a firm, memorandum (articles) of association, articles of incorporation (US);
• Firmenscheck company check (cheque, Br.);
• Firmenschild facia, signboard, name plate, shingle (US), store sign (US);
• Firmenschriftzug logotype, signature;
• Firmenschulden company liabilities (debts), partnership (corporation, US) debts, (Bilanz) debts owed by us;
• Firmensiedlung company town;
• Firmensiegel common (Br.) (corporate, US) seal;
• eingetragener Firmensitz [company’s] registered office;
• Firmensprecher company spokesman;
• Firmenstatus company financial statement;
• Firmenstempel firm stamp;
• Firmensyndikat consortium of companies;
• Firmensyndikus company (corporation, US) lawyer;
• Firmentradition company tradition;
• Firmenübernahme [corporate] acquisition, absorption of a company;
• Firmenumsatz company sales;
• Firmenunterschrift signature of a firm, corporate signature (US);
• Firmenurkunden records of a corporation (US);
• Firmenveranlagung company rating (assessment, US);
• Firmenverbindlichkeiten company (partnership) obligations, corporate liabilities (US);
• Firmenverfall corporate deterioration (US);
• Firmenvergrößerung expansion of a firm;
• Firmenvergütung company reimbursement;
• Firmenverkaufskonto trading account;
• Firmenverlust partnership (corporate, US) loss;
• Firmenvermögen firm property (assets), assets of a business (firm), partnership estate, partnership (company, corporation) property, corporate estate (property) (US);
• Firmenvermögen nach Abzug aller Verbindlichkeiten corporate equity (US);
• Firmenverpflichtungen partnership obligations, corporate liabilities (US);
• Firmenverschmelzung consolidation of firms;
• Firmenvertreter firm’s traveller, manufacturer’s (corporate) agent (US);
• Firmenverzeichnis [trade] directory;
• Firmenvorstand board of directors;
• Firmenvortrag corporate lecture (US);
• Firmenwagen business (company) car;
• Firmenwechsel company note. -
9 current ratio
Fina ratio of current assets to current liabilities, used to measure a company’s liquidity and its ability to meet its short-term debt obligations.EXAMPLEThe current ratio formula is a simple one:Current assets/Current liabilities = Current ratioCurrent assets are the ones that a company can turn into cash within 12 months during the ordinary course of business. Current liabilities are bills due to be paid within the coming 12 months.For example, if a company’s current assets are $300,000 and its current liabilities are $200,000, its current ratio would be:300,000/200,000 = 1.5As a rule of thumb, the 1.5 figure means that a company should be able to get hold of $1.50 for every $1.00 it owes.The higher the ratio, the more liquid the company. Prospective lenders expect a positive current ratio, often of at least 1.5. However, too high a ratio is cause for alarm too, because it indicates declining receivables and/or inventory—which may mean declining liquidity. -
10 Schulden
Schulden fpl FIN, GEN, WIWI debt • in Schulden geraten 1. BANK run into debt; 2. GEN run up a debt, get into debt • jmds. Schulden übernehmen GEN take over sb’s debts • ohne Schulden GEN afloat • Schulden anhäufen BANK run up a debt • Schulden begleichen GEN even up • Schulden machen 1. BANK run up a debt, incur debts; 2. GEN get into debt; 3. RW incur debts • Schulden streichen FIN delete a debt • Schulden zurückzahlen WIWI pay off one’s debts* * *fpl <Finanz, Geschäft, Vw> debt ■ in Schulden geraten 1. < Bank> run into debt; 2. < Geschäft> run up a debt, get into debt ■ jmds. Schulden übernehmen < Geschäft> take over sb's debts ■ ohne Schulden < Geschäft> afloat ■ Schulden anhäufen < Bank> run up a debt ■ Schulden begleichen < Geschäft> even up ■ Schulden machen 1. < Bank> run up a debt, incur debts; 2. < Geschäft> get into debt; 3. < Rechnung> incur debts ■ Schulden streichen < Finanz> delete a debt ■ Schulden zurückzahlen <Vw> pay off one's debts* * *Schulden
debts, liabilities, (Aktivschulden) due from customers, accounts receivable (US), (Dubiose) contingent liabilities, (Passivschulden) due to customers, accounts payable (US), (Schuldenlast) indebtedness;
• frei von Schulden free from debts, (Haus) unencumbered;
• mit Schulden belastet bonded, debted, encumbered with debts;
• nach Abzug der Schulden clear after debts paid;
• ohne Schulden in the black (US coll.), afloat;
• angelaufene Schulden run-up debts;
• antizipative Schulden (Bilanz) accrued liabilities (US);
• aufgelaufene Schulden accumulative debts, backlog of debts;
• aufgenommene Schulden borrowings, debts incurred;
• ausstehende Schulden outstanding debts;
• bedenkliche Schulden staggering debts;
• vor der Masseverteilung zu begleichende Schulden preferential (preferred) debts;
• schon bestehende Schulden pre-existing debts;
• vor Fälligkeit bezahlte Schulden dues paid in advance;
• drückende Schulden pressing (heavy-weighing) debts;
• eingefrorene Schulden frozen debts;
• eingegangene Schulden debts contracted;
• vor Konkurseröffnung eingegangene Schulden debts contracted before bankruptcy;
• als Minderjähriger eingegangene Schulden debts contracted during infancy;
• [nachträglich] eingetriebene Schulden debts recovered;
• nach dem Ausscheiden eines Gesellschafters entstandene Schulden post-retirement debts;
• fällige Schulden debts due;
• gerichtlich festgestellte Schulden debts of record, judgment debts, debts owed under court orders;
• nicht zum Gewerbebetrieb gehörige Schulden non-business debts;
• gemeinschaftliche Schulden (Ehepaar) community debts;
• gesamtschuldnerische Schulden joint and several debts;
• gestundete Schulden deferred liabilities;
• vor Fälligkeit gezahlte Schulden dues paid in advance;
• haushohe Schulden vast debts;
• laufende Schulden current (running) debts;
• öffentliche Schulden government debt;
• persönliche (private) Schulden (Gesellschafter) private (individual) debts;
• riesige Schulden staggering debts;
• kurzfristig rückzahlbare Schulden quick liabilities;
• unbezahlbare Schulden insolvable debts;
• uneinbringliche Schulden irrecoverable debts;
• ungedeckte Schulden unsecured debts;
• unverzinsliche Schulden passive debts;
• zweifelhafte Schulden doubtful debts (Br.), bad debts (US);
• Schulden einer Aktiengesellschaft corporation debts (US);
• Schulden einer Firma partnership (company) debts;
• Schulden von Gebietskörperschaften local debts;
• Schulden des Gemeinschuldners bankrupt’s debts;
• Schulden der öffentlichen Hand National Debt (Br.), public debt (US);
• Schulden aus einer Pflichtteilsvereinbarung portion debts;
• Schulden aufgrund eines Treuhandverhältnisses fiduciary debts;
• Schulden vor der Währungsreform prestabilization debts;
• Schulden abbauen to reduce debts;
• seine Schulden abbezahlen to pay off one’s debts;
• Schulden abdecken to cover debts;
• zweifelhafte Schulden abschreiben to write off doubtful (Br.) (bad, US) debts;
• Schulden abtragen (abzahlen) to wipe (pay) off debts;
• Schulden anerkennen to acknowledge liablilites;
• Schulden anhäufen to pile up debts;
• Schulden annullieren to wipe off debts;
• Schulden aufnehmen to contract debts, to borrow;
• seine Schulden begleichen to meet (settle, discharge) one’s debts;
• alle Schulden begleichen to pay one’s debts down the line (all that is owing);
• alte Schulden begleichen to pay off old scores;
• Schulden beitreiben to recover debts;
• sich mit Schulden belasten to encumber o. s. with (involve o. s. in) debts;
• jds. Schulden bezahlen to clear s. o. of debts;
• seine Schulden bezahlen to pay (settle) one’s debts, to discharge one’s liabilities, to get clear of debts, to meet one’s engagements, to ante up (US sl.), (Gläubiger befriedigen) to satisfy one’s creditors;
• seine Schulden nicht bezahlen to neglect to pay one’s (default on) debts;
• seine Schulden auf Heller und Pfennig bezahlen to pay twenty shillings in the pound (Br.), to pay one’s debts to the last penny;
• seine Schulden voll bezahlen to discharge one’s liabilities in full;
• Schulden decken (Nachlass) to be solvent;
• j. zur Begleichung seiner Schulden drankriegen to bind s. o. to pay a debt (sl.);
• Schulden eingehen to contract (make) debts;
• Schulden einkassieren to gather in debts;
• Schulden einklagen to take legal proceedings for the recovery of debts;
• Schulden eintreiben to recover (call in, enforce payment of) debts;
• Schulden bei jem. eintreiben to exact payment of a debt from s. o.;
• sich seinen Schulden entziehen to escape one’s liabilities;
• Schulden [teilweise] erlassen to abate debts;
• in Schulden geraten to get (fall, run) into (incur) debts;
• bei jem. in Schulden geraten to run into s. one’s books;
• Schulden haben to have bills, to be indebted (in the red, US coll.);
• hohe Schulden haben to be deep in the books (in debt);
• riesige Schulden haben to be over head and heels in debt;
• überall Schulden haben to be in debt to everybody;
• noch Schulden auf seinem Haus haben to owe for one’s house;
• Schulden hereinbekommen to get in debts;
• sich um die Bezahlung seiner Schulden herumdrücken to evade payment of one’s debts;
• nichts als Schulden hinterlassen to leave nothing but debts;
• Schulden kassieren to gather in debts;
• Schulden anwachsen lassen to pile up debts;
• seine Schulden loswerden to get out of debt;
• Schulden machen to contract (incur, make, run into) debt, to run up a score, to score up debts;
• für die Schulden der Ehefrau aufkommen müssen to be liable for one’s wife’s debts;
• seine Schulden regulieren to settle one’s debts;
• seine Schulden los sein to have got rid of one’s debts;
• bis zum Hals (über beide Ohren) in Schulden stecken to be head over heels in debt, to be up to one’s ears in debt (coll.), to be swamped with debts;
• faule Schulden streichen to credit bad (US) (doubtful, Br.) debts;
• sich in Schulden stürzen to plunge (plump, involve o. s., run) into debt, to outrun the constable;
• Schulden tilgen to redeem (pay off, strike off, discharge) debts;
• Schulden übernehmen to assume debts;
• seine Schulden zurückführen to clear up one’s indebtedness. -
11 schulden
Schulden fpl FIN, GEN, WIWI debt • in Schulden geraten 1. BANK run into debt; 2. GEN run up a debt, get into debt • jmds. Schulden übernehmen GEN take over sb’s debts • ohne Schulden GEN afloat • Schulden anhäufen BANK run up a debt • Schulden begleichen GEN even up • Schulden machen 1. BANK run up a debt, incur debts; 2. GEN get into debt; 3. RW incur debts • Schulden streichen FIN delete a debt • Schulden zurückzahlen WIWI pay off one’s debts* * *v < Geschäft> owe* * *Schulden
debts, liabilities, (Aktivschulden) due from customers, accounts receivable (US), (Dubiose) contingent liabilities, (Passivschulden) due to customers, accounts payable (US), (Schuldenlast) indebtedness;
• frei von Schulden free from debts, (Haus) unencumbered;
• mit Schulden belastet bonded, debted, encumbered with debts;
• nach Abzug der Schulden clear after debts paid;
• ohne Schulden in the black (US coll.), afloat;
• angelaufene Schulden run-up debts;
• antizipative Schulden (Bilanz) accrued liabilities (US);
• aufgelaufene Schulden accumulative debts, backlog of debts;
• aufgenommene Schulden borrowings, debts incurred;
• ausstehende Schulden outstanding debts;
• bedenkliche Schulden staggering debts;
• vor der Masseverteilung zu begleichende Schulden preferential (preferred) debts;
• schon bestehende Schulden pre-existing debts;
• vor Fälligkeit bezahlte Schulden dues paid in advance;
• drückende Schulden pressing (heavy-weighing) debts;
• eingefrorene Schulden frozen debts;
• eingegangene Schulden debts contracted;
• vor Konkurseröffnung eingegangene Schulden debts contracted before bankruptcy;
• als Minderjähriger eingegangene Schulden debts contracted during infancy;
• [nachträglich] eingetriebene Schulden debts recovered;
• nach dem Ausscheiden eines Gesellschafters entstandene Schulden post-retirement debts;
• fällige Schulden debts due;
• gerichtlich festgestellte Schulden debts of record, judgment debts, debts owed under court orders;
• nicht zum Gewerbebetrieb gehörige Schulden non-business debts;
• gemeinschaftliche Schulden (Ehepaar) community debts;
• gesamtschuldnerische Schulden joint and several debts;
• gestundete Schulden deferred liabilities;
• vor Fälligkeit gezahlte Schulden dues paid in advance;
• haushohe Schulden vast debts;
• laufende Schulden current (running) debts;
• öffentliche Schulden government debt;
• persönliche (private) Schulden (Gesellschafter) private (individual) debts;
• riesige Schulden staggering debts;
• kurzfristig rückzahlbare Schulden quick liabilities;
• unbezahlbare Schulden insolvable debts;
• uneinbringliche Schulden irrecoverable debts;
• ungedeckte Schulden unsecured debts;
• unverzinsliche Schulden passive debts;
• zweifelhafte Schulden doubtful debts (Br.), bad debts (US);
• Schulden einer Aktiengesellschaft corporation debts (US);
• Schulden einer Firma partnership (company) debts;
• Schulden von Gebietskörperschaften local debts;
• Schulden des Gemeinschuldners bankrupt’s debts;
• Schulden der öffentlichen Hand National Debt (Br.), public debt (US);
• Schulden aus einer Pflichtteilsvereinbarung portion debts;
• Schulden aufgrund eines Treuhandverhältnisses fiduciary debts;
• Schulden vor der Währungsreform prestabilization debts;
• Schulden abbauen to reduce debts;
• seine Schulden abbezahlen to pay off one’s debts;
• Schulden abdecken to cover debts;
• zweifelhafte Schulden abschreiben to write off doubtful (Br.) (bad, US) debts;
• Schulden abtragen (abzahlen) to wipe (pay) off debts;
• Schulden anerkennen to acknowledge liablilites;
• Schulden anhäufen to pile up debts;
• Schulden annullieren to wipe off debts;
• Schulden aufnehmen to contract debts, to borrow;
• seine Schulden begleichen to meet (settle, discharge) one’s debts;
• alle Schulden begleichen to pay one’s debts down the line (all that is owing);
• alte Schulden begleichen to pay off old scores;
• Schulden beitreiben to recover debts;
• sich mit Schulden belasten to encumber o. s. with (involve o. s. in) debts;
• jds. Schulden bezahlen to clear s. o. of debts;
• seine Schulden bezahlen to pay (settle) one’s debts, to discharge one’s liabilities, to get clear of debts, to meet one’s engagements, to ante up (US sl.), (Gläubiger befriedigen) to satisfy one’s creditors;
• seine Schulden nicht bezahlen to neglect to pay one’s (default on) debts;
• seine Schulden auf Heller und Pfennig bezahlen to pay twenty shillings in the pound (Br.), to pay one’s debts to the last penny;
• seine Schulden voll bezahlen to discharge one’s liabilities in full;
• Schulden decken (Nachlass) to be solvent;
• j. zur Begleichung seiner Schulden drankriegen to bind s. o. to pay a debt (sl.);
• Schulden eingehen to contract (make) debts;
• Schulden einkassieren to gather in debts;
• Schulden einklagen to take legal proceedings for the recovery of debts;
• Schulden eintreiben to recover (call in, enforce payment of) debts;
• Schulden bei jem. eintreiben to exact payment of a debt from s. o.;
• sich seinen Schulden entziehen to escape one’s liabilities;
• Schulden [teilweise] erlassen to abate debts;
• in Schulden geraten to get (fall, run) into (incur) debts;
• bei jem. in Schulden geraten to run into s. one’s books;
• Schulden haben to have bills, to be indebted (in the red, US coll.);
• hohe Schulden haben to be deep in the books (in debt);
• riesige Schulden haben to be over head and heels in debt;
• überall Schulden haben to be in debt to everybody;
• noch Schulden auf seinem Haus haben to owe for one’s house;
• Schulden hereinbekommen to get in debts;
• sich um die Bezahlung seiner Schulden herumdrücken to evade payment of one’s debts;
• nichts als Schulden hinterlassen to leave nothing but debts;
• Schulden kassieren to gather in debts;
• Schulden anwachsen lassen to pile up debts;
• seine Schulden loswerden to get out of debt;
• Schulden machen to contract (incur, make, run into) debt, to run up a score, to score up debts;
• für die Schulden der Ehefrau aufkommen müssen to be liable for one’s wife’s debts;
• seine Schulden regulieren to settle one’s debts;
• seine Schulden los sein to have got rid of one’s debts;
• bis zum Hals (über beide Ohren) in Schulden stecken to be head over heels in debt, to be up to one’s ears in debt (coll.), to be swamped with debts;
• faule Schulden streichen to credit bad (US) (doubtful, Br.) debts;
• sich in Schulden stürzen to plunge (plump, involve o. s., run) into debt, to outrun the constable;
• Schulden tilgen to redeem (pay off, strike off, discharge) debts;
• Schulden übernehmen to assume debts;
• seine Schulden zurückführen to clear up one’s indebtedness. -
12 balance sheet
Fina financial report stating the total assets, liabilities, and owners’ equity of an organization at a given date, usually the last day of the accounting period. The debit side of the balance sheet states assets, while the credit side states liabilities and equity, and the two sides must be equal, or balance.EXAMPLEAssets include cash in hand and cash anticipated (receivables), inventories of supplies and materials, properties, facilities, equipment, and whatever else the company uses to conduct business. Assets also need to reflect depreciation in the value of equipment such as machinery that has a limited expected useful life.Liabilities include pending payments to suppliers and creditors, outstanding current and long-term debts, taxes, interest payments, and other unpaid expenses that the company has incurred.Subtracting the value of aggregate liabilities from the value of aggregate assets reveals the value of owners’ equity. Ideally, it should be positive. Owners’ equity consists of capital invested by owners over the years and profits (net income) or internally generated capital, which is referred to as “retained earnings”; these are funds to be used in future operations.As an example: -
13 activo
adj.1 active, vigorous, diligent, animated.2 active, running.3 active, effectual.4 busy.m.1 asset, assets, commodity.2 active soldier.pres.indicat.1st person singular (yo) present indicative of spanish verb: activar.* * *► adjetivo1 active\activo disponible liquid assets pluralactivo y pasivo assets and liabilities————————* * *(f. - activa)adj.* * *1. ADJ1) (=que obra) active; (=vivo) lively, energetic; (=ocupado) busy2) (Ling) active2. SM1) (Com) assets plactivo fijo — fixed assets pl
activos inmobiliarios — property assets, real-estate assets
2) (Mil)* * *I- va adjetivoa) <persona/población> activeb) (Ling) activec) < volcán> activeIIa) (bien, derecho) assetb) ( conjunto) assets (pl)* * *= active, assets, underway [under way], lively [livelier -comp., liveliest -sup.], proactive [pro-active], in operation, spry [spryer comp., spryest -sup.], sprightly [sprightlier -comp., sprightliest -sup.], industrious, energetic, up and about.Ex. This function can be used when some information on an active order has to be changed.Ex. Those eligible normally include only companies with less than 45 million of net fixed assets and fewer than 500 employees.Ex. Experiments in improved document delivery systems, and the establishment of networks between libraries are under way.Ex. 'Turnover of stock' is, then, an important part of successful and lively bookselling.Ex. Compiling information of this nature requires a proactive and not a reactive approach to the task.Ex. However, the network remained in operation until its management was taken over by the fascist regime.Ex. A spry 80 years young, Virginia has been painting murals for the last 50 years and a lot can be said for the advantages of experience.Ex. He was described as a ' sprightly nonagenarian' who was born in 1905.Ex. The article 'Books made to order: libraries as publishers' reviews the practice of publishing as an activity for industrious smaller libraries.Ex. She has been a vital and energetic voice in the movement to increase the sensitivity and responsibility of libraries to social issues, as well as a first-rate cataloger.Ex. Active kids are happy kids - they like to be up and about, running around and having fun.----* activo de nuevo = up and about.* activo digital = digital assets.* activo fijo = fixed assets.* activo fijo tangible = tangible fixed assets.* activos socialmente, los = socially committed, the.* activo tangible = tangible assets.* capital activo = working capital.* en activo = practising [practicing, -USA].* hiperactivo = hyperactive.* mantener activo = keep + Nombre + going.* mantener Algo activo = keep + Nombre + at the fore.* participar de forma activa = involve.* participar de forma activa en = engage in.* personas muy activas, las = those on the go.* población activa = work-force [workforce], labour force, working population.* publicación seriada activa = active serial.* seguir activo = remain + in being, remain + in place.* verbo activo = active verb.* * *I- va adjetivoa) <persona/población> activeb) (Ling) activec) < volcán> activeIIa) (bien, derecho) assetb) ( conjunto) assets (pl)* * *= active, assets, underway [under way], lively [livelier -comp., liveliest -sup.], proactive [pro-active], in operation, spry [spryer comp., spryest -sup.], sprightly [sprightlier -comp., sprightliest -sup.], industrious, energetic, up and about.Ex: This function can be used when some information on an active order has to be changed.
Ex: Those eligible normally include only companies with less than 45 million of net fixed assets and fewer than 500 employees.Ex: Experiments in improved document delivery systems, and the establishment of networks between libraries are under way.Ex: 'Turnover of stock' is, then, an important part of successful and lively bookselling.Ex: Compiling information of this nature requires a proactive and not a reactive approach to the task.Ex: However, the network remained in operation until its management was taken over by the fascist regime.Ex: A spry 80 years young, Virginia has been painting murals for the last 50 years and a lot can be said for the advantages of experience.Ex: He was described as a ' sprightly nonagenarian' who was born in 1905.Ex: The article 'Books made to order: libraries as publishers' reviews the practice of publishing as an activity for industrious smaller libraries.Ex: She has been a vital and energetic voice in the movement to increase the sensitivity and responsibility of libraries to social issues, as well as a first-rate cataloger.Ex: Active kids are happy kids - they like to be up and about, running around and having fun.* activo de nuevo = up and about.* activo digital = digital assets.* activo fijo = fixed assets.* activo fijo tangible = tangible fixed assets.* activos socialmente, los = socially committed, the.* activo tangible = tangible assets.* capital activo = working capital.* en activo = practising [practicing, -USA].* hiperactivo = hyperactive.* mantener activo = keep + Nombre + going.* mantener Algo activo = keep + Nombre + at the fore.* participar de forma activa = involve.* participar de forma activa en = engage in.* personas muy activas, las = those on the go.* población activa = work-force [workforce], labour force, working population.* publicación seriada activa = active serial.* seguir activo = remain + in being, remain + in place.* verbo activo = active verb.* * *1 ‹persona/participación› activetomar parte activa en algo to take an active part in sth2 ‹población/edad› activeen servicio activo on active service3 ( Ling) activela voz activa the active (voice)4 ‹volcán› active1 (bien, derecho) assetactivos líquidos liquid assets2 (conjunto) assets (pl)el activo y el pasivo de la empresa the assets and liabilities of the companyCompuestos:current assets (pl)frozen assets (pl)current assets (pl)working assetsfixed assets (pl)floating assets (pl)● activo inmaterial or intangibleintangible assets (pl)property assets (pl), real-estate assets (pl)fixed assets (pl)invisible assets (pl)net assets (pl), net worthhidden assets (pl), concealed assets (pl)operating assets (pl)bankrupt's estatecorporate assets (pl)tangible assets (pl)* * *
Del verbo activar: ( conjugate activar)
activo es:
1ª persona singular (yo) presente indicativo
activó es:
3ª persona singular (él/ella/usted) pretérito indicativo
Multiple Entries:
activar
activo
activar ( conjugate activar) verbo transitivo
‹economía/producción› to stimulate;
‹ circulación› to stimulate;
‹ negociaciones› to give fresh impetus to
‹ dispositivo› to activate;
‹ máquina› to set … in motion
activarse verbo pronominal [ alarma] to go off;
[ dispositivo] to start working
activo 1◊ -va adjetivo
active
activo 2 sustantivo masculino
assets (pl)
activar verbo transitivo
1 (poner en marcha) to activate
2 (acelerar, animar) to liven up: la publicidad les ayudó a activar el negocio, the publicity campaign helped them to bolster up business
activo,-a
I adjetivo active
II m Fin assets pl
♦ Locuciones: estar en activo, to be on active service
' activo' also found in these entries:
Spanish:
activa
- capital
- empresarial
- intensificar
- liquidación
- liquidar
- revalorización
- sin
English:
active
- asset
- brisk
- fixed assets
- frisky
- liquidity
- live
- move
- who
- working
- fixed
* * *activo, -a♦ adj1. [dinámico] active;el principio activo de un medicamento the active ingredient of a medicine;es muy activo, siempre está organizando algo he's very active, he's always organizing something or otheren activo [trabajador] in employment;[militar] on active service;todavía está en activo he's still working3. [eficaz] [veneno, medicamento] fast-acting;tiene un veneno poco activo its poison is fairly weak4. [volcán] active6. Gram active7. CompFampor activa y por pasiva: hemos tratado por activa y por pasiva de… we have tried everything to…;se lo he explicado por activa y por pasiva y no lo entiende I've tried every way I can to explain but she doesn't understand♦ nmFin assets activos de caja available assets, bank reserves;activo circulante current assets;activo disponible liquid assets;activo fijo fixed assets;activo financiero financial assets;activo inmaterial intangible assets;activo inmovilizado fixed assets;activos invisibles invisible assets;activo líquido liquid assets* * *I adj1 active;en activo on active service2 LING:voz activa active voiceII m COM assets pl* * *activo, -va adj: active♦ activamente advactivo nm: assets plactivo y pasivo: assets and liabilities* * *activo adj active -
14 acid-test ratio
Finan accounting ratio used to measure an organization’s liquidity. The most common expression of the ratio is:(Current assets – Inventory) / Current liabilities = Acid-test ratioIf, for example, current assets total $7,700, inventory amounts to $1,200 and current liabilities total $4,500, then:(7,700 – 1,200) / 4,500 = 1.44A variation of this formula ignores inventories altogether, distinguishes assets as cash, receivables, and short-term investments, then divides the sum of the three by the total current liabilities, or:Cash + Accounts receivable + Short-term investments/Current liabilities = Acid-test ratioIf, for example, cash totals $2,000, receivables total $3,000, short-term investments total $1,000, and liabilities total $4,800, then:(2,000 + 3,000 + 1,000) / 4,800 = 1.25In general, the ratio should be 1:1 or better. It means a company has a unit’s worth of easily convertible assets for each unit of its current liabilities. -
15 übernehmen
übernehmen v 1. FIN carry; 2. GEN take over, accept, absorb; take on (Verantwortung); assume (Verpflichtung); (infrml) take in (Arbeit); undertake (Aufgabe, Verantwortung); borrow (Ideen, Methode); absorb (Kosten); shoulder (Verpflichtungen); 3. KOMM accept (Anruf); 4. WIWI absorb • Haftung übernehmen GEN, RECHT assume liability* * *v 1. < Finanz> carry; 2. < Geschäft> take over, accept, absorb, Verantwortung take on, Verpflichtung assume, Arbeit take in infrml, Aufgabe, Verantwortung undertake, Ideen, Methode borrow, Kosten absorb, Verpflichtungen shoulder; 3. < Komm> Anruf accept; 4. <Vw> absorb* * *übernehmen
to undertake, to take up (on), to accept, (abnehmen) to accept, to take delivery, to receive, (Arbeit) to undertake, to take in hand, (Schiff) to hoist in, (Waren) to take in;
• Amt übernehmen to enter upon (take [upon o. s.], undertake, assume) an office;
• Angestellte eines anderen Betriebs übernehmen to take over employees of another firm;
• Anleihe übernehmen to subscribe to a loan;
• Anleihetranche übernehmen to take a portion of a loan;
• Anteile übernehmen to take over shares;
• Arbeit übernehmen to undertake a piece of work;
• zusätzliche Arbeiten übernehmen to take on extra work;
• neuen Aufgabenbereich übernehmen to enter upon new duties;
• Auto von der Fabrik übernehmen to take over a car;
• Besitz übernehmen to take possession;
• Bürgschaft für j. übernehmen to go (stand) surety for s. o., to become (go, stand) bail for s. o.;
• Dokumente übernehmen to take up documents;
• fest übernehmen to take firm;
• etw. freiwillig übernehmen to volunteer to do s. th.;
• Garantie übernehmen to guarantee, to guaranty, to warrant, to undertake a guarantee;
• Geschäft übernehmen to take over (succeed to) a business;
• Geschäftsbesorgung übernehmen to undertake a business errand;
• Geschäftsleitung übernehmen to assume the direction of a business;
• Gesellschaft übernehmen to take over a company;
• Gewähr übernehmen to undertake a guaranty, to guarantee, to warrant;
• Gewähr übernehmen, dass to represent and warrant;
• Haftung gemeinsam übernehmen to join together in liability;
• Hälfte der Kosten übernehmen to go halves with s. o.;
• Hypothek [unter Anrechnung auf den Kaufpreis] übernehmen to assume a mortgage;
• Inkasso von Wechseln übernehmen to attend to the collection of bills;
• entstandene Kosten übernehmen to pay the costs incurred;
• Kosten auf die Staatskasse übernehmen to charge an expense to the public debt;
• Kosten des Unternehmens übernehmen to bear the costs of an undertaking;
• Kostenerhöhungen teilweise übernehmen to absorb part of the cost;
• Kostenposten übernehmen to absorb expenses;
• Leitung übernehmen to assume the control, to take over the management, to take charge of;
• Macht übernehmen come into power;
• Ministerium übernehmen to enter a ministry;
• gegen Pachtzins übernehmen to farm;
• Personenbeförderung gegen Entgelt übernehmen to carry passengers for a consideration;
• Produktionskosten teilweise übernehmen to contribute in part to the expense of production;
• Risiko übernehmen to take upon o. s. (entertain, incur) a risk;
• volles Risiko übernehmen to assume (incur) all risks;
• Schulden übernehmen to assume (shoulder) debts;
• Selbstbehalt in festgesetzter Höhe übernehmen to assume a specified amount of each loss;
• Straße übernehmen (Kommunalverwaltung) to adopt a road;
• Unternehmen mit Aktiven und Passiven übernehmen to purchase an enterprise as a going concern, to take over the assets and liabilities (accounts receivable and accounts payable, US) of a company;
• Verbindlichkeiten übernehmen to incur liabilities, to enter into engagements;
• Verhandlungsleitung übernehmen to assume (take) the chair;
• finanzielle Verpflichtungen übernehmen to enter into pecuniary obligations;
• Versicherung unter Risikoteilung übernehmen to underwrite a risk;
• Vertretung übernehmen to take up an agency;
• Vertrieb verschiedener Erzeugnisse übernehmen to take up a line of goods;
• Vorsitz übernehmen to assume the chair (presidency);
• Waren zu einem bestimmten Frachtsatz übernehmen to rate goods (US);
• Wertpapiere übernehmen to take delivery of stocks. -
16 working capital
Finthe funds that are readily available to operate a business.EXAMPLEWorking capital comprises the total net current assets of a business minus its creditors.Current assets – current liabilitiesCurrent assets are cash and assets that can be converted to cash within one year or a normal operating cycle; current liabilities are monies owed that are due within one year.If a company’s current assets total £300,000 and its current liabilities total £160,000, its working capital is:$300,000 – $160,000 = $140,000 -
17 Aktiengesellschaft (AG)
Aktiengesellschaft (AG)
joint stock company (Br.), [business] corporation (US), public [limited] company (Br.), stock company (US);
• an der Börse eingeführte Aktiengesellschaft (AG) stock-exchange-listed company;
• als erstklassig eingestufte Aktiengesellschaft (AG) blue-chip corporation;
• fehlerhaft errichtete Aktiengesellschaft (AG) corporation de facto (US);
• fusionierte Aktiengesellschaft (AG) consolidated corporation (US);
• inländische Aktiengesellschaft (AG) domestic corporation (US);
• staatliche Aktiengesellschaft (AG) government corporation (US);
• Aktiengesellschaft (AG) ohne Beschränkung des Aktienerwerbs public company (Br.);
• Aktiengesellschaft (AG) mit Dividendenbeschränkung limited-dividend corporation (US);
• Aktiengesellschaft (AG) ohne Nachschusspflicht joint-stock company with limited liabilities (Br.);
• als Aktiengesellschaft (AG) eintragen to incorporate (US);
• Aktiengesellschaft (AG) gründen to promote a joint-stock company (Br.), to organize a corporation (US);
• in eine Aktiengesellschaft (AG) umwandeln to convert into a public company (Br.).Business german-english dictionary > Aktiengesellschaft (AG)
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18 Geschäftsschulden
Geschäftsschulden fpl FIN trading debts* * ** * *Geschäftsschulden
business debts (liabilities), trade debts, (Gesellschaft) company liabilities, debts of a business enterprise;
• Geschäftsschwankungen business fluctuations;
• Geschäftsschwerpunkt bulk of one’s business;
• Geschäftssinn business acumen, business (commercial) spirit, commercialism. -
19 solvency margin
Fin1. a business’s liquid assets that are in excess of those required to meet its liabilities2. in the United Kingdom, the extent to which an insurance company’s assets exceed its liabilities -
20 Treadgold, Arthur Newton Christian
SUBJECT AREA: Mining and extraction technology[br]b. August 1863 Woolsthorpe, Grantham, Lincolnshire, Englandd. 23 March 1951 London, England[br]English organizer of the Yukon gold fields in Canada, who introduced hydraulic mining.[br]A direct descendant of Sir Isaac Newton, Treadgold worked as a schoolmaster, mostly at Bath College, for eleven years after completing his studies at Oxford University. He gained a reputation as an energetic teacher who devoted much of his work to sport, but he resigned his post and returned to Oxford; here, in 1897, he learned of the gold rush in the Klondike in the Canadian northwest. With a view to making his own fortune, he took a course in geology at the London Geological College and in 1898 set off for Dawson City, in the Yukon Territory. Working as a correspondent for two English newspapers, he studied thoroughly the situation there; he decided to join the stampede, but as a rather sophisticated gold hustler.As there were limited water resources for sluicing or dredging, and underground mining methods were too expensive, Treadgold conceived the idea of hydraulic mining. He designed a ditch-and-siphon system for bringing large amounts of water down from the mountains; in 1901, after three years of negotiation with the Canadian government in Ottawa, he obtained permission to set up the Treadgold Concession to cover the water supply to the Klondike mining claims. This enabled him to supply giant water cannons which battered the hillsides, breaking up the gravel which was then sluiced. Massive protests by the individual miners in the Dawson City region, which he had overrun with his system, led to the concession being rescinded in 1904. Two years later, however, Treadgold began again, forming the Yukon Gold Company, initially in partnership with Solomon Guggenheim; he started work on a channel, completed in 1910, to carry water over a distance of 115 km (70 miles) down to Bonanza Creek. In 1919 he founded the Granville Mining Company, which was to give him control of all the gold-mining operations in the southern Klondike region. When he returned to London in the following year, the company began to fail, and in 1920 he went bankrupt with liabilities totalling more than $2 million. After the Yukon Consolidated Gold Corporation had been formed in 1923, Treadgold returned to the Klondike in 1925 in order to acquire the assets of the operating companies; he gained control and personally supervised the operations. But the company drifted towards disaster, and in 1930 he was dismissed from active management and his shares were cancelled by the courts; he fought for their reinstatement right up until his death.[br]Further ReadingL.Green, 1977, The Gold Hustlers, Anchorage, Alaska (describes this outstanding character and his unusual gold-prospecting career).WKBiographical history of technology > Treadgold, Arthur Newton Christian
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