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1 current liabilities
s.pasivo corriente, exigibilidades, pasivo circulante, pasivo exigible. -
2 current
1. adjective(of or belonging to the present: current affairs; the current month; the current temperature.) actual
2. noun1) ((the direction of) a stream of water or air: the current of a river.) corriente2) ((a) flow of electricity: an electrical current.) corriente•- current account
current1 adj actualcurrent2 n corrientethe sea is dangerous here, there is a strong current el mar es peligroso aquí, hay mucha corrientetr['kʌrənt]1 (present, existing - gen) actual; (- month, year) en curso; (most recent - issue) último,-a; (- legislation, licence) vigente2 (generally accepted) corriente, común, habitual, general1 (gen) corriente nombre femenino\SMALLIDIOMATIC EXPRESSION/SMALLcurrent account cuenta corrientecurrent ['kərənt] adj1) present: actualcurrent events: actualidades2) prevalent: corriente, común♦ currently advcurrent n: corriente fadj.• actual adj.• corriente adj.• en curso adj.n.• corriente s.m.• fluido s.m.
I 'kɜːrənt, 'kʌrənt1) (before n)b) ( most recent) < issue> último2)a) ( valid) <license/membership> vigenteb) ( prevailing) <opinion/practice> corriente, común, habitual
II
1) ca) (flow of water, air) corriente fb) ( general trend) corriente f2) c u ( Elec) corriente f['kʌrǝnt]to run off household current — (AmE) funcionar con electricidad
1.ADJ [fashion, tendency] actual; [price, word] corriente; [year, month, week] presente, en cursothe current month/year — el presente mes/año, el mes/año en curso
the current opinion is that... — actualmente se cree que...
this idea/method is still quite current — esta idea/este método se usa bastante todavía
2.N (all senses) corriente fdirect/alternating current — corriente f directa/alterna
- go against the current- go with the current3.CPDcurrent account N — (Brit) cuenta f corriente
current affairs NPL — temas mpl de actualidad
current assets NPL — activo msing corriente
current events N — = current affairs
current liabilities NPL — pasivo msing corriente
* * *
I ['kɜːrənt, 'kʌrənt]1) (before n)b) ( most recent) < issue> último2)a) ( valid) <license/membership> vigenteb) ( prevailing) <opinion/practice> corriente, común, habitual
II
1) ca) (flow of water, air) corriente fb) ( general trend) corriente f2) c u ( Elec) corriente fto run off household current — (AmE) funcionar con electricidad
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3 current
adj.1 actual (existing, present); corriente (common)current assets activo circulantecurrent expenditure gasto corriente o ordinariocurrent liabilities pasivo corriente, obligaciones a corto plazo3 en uso en estos momentos, en curso, no vencido.4 coetáneo, coyuntural.s.1 corriente (de agua, electricidad, opinión)2 electricidad transmitida a lo largo de un conductor. -
4 liability
noun responsabilidadtr[laɪə'bɪlətɪ]noun (pl liabilities)1 SMALLLAW/SMALL responsabilidad nombre femenino2 familiar desastre nombre masculino1 SMALLCOMMERCE/SMALL pasivo m sing1) responsibility: responsabilidad f2) susceptibility: propensión f3) drawback: desventaja f4) liabilities npldebts: deudas fpl, pasivo mn.• compromiso s.m.• desventaja s.f.• deuda s.f.• obligación s.f.• responsabilidad s.f.• riesgo s.m.'laɪə'bɪləti1) ua) ( responsibility) responsabilidad fto deny/admit liability for something — negar*/admitir ser responsable de algo
b) u ( eligibility)tax liability — pasivo m exigible en concepto de impuestos
liability FOR something: his liability for military service — su obligación de prestar servicio militar
c) ( proneness)liability TO something/to + INF — propensión f a algo/+ inf
3) (drawback, disadvantage) (no pl)[ˌlaɪǝ'bɪlɪtɪ]1. N1) (=responsibility) responsabilidad fto admit/deny liability (for sth) — admitir/negar ser responsable (de algo)
2) (=obligation, debt)tax liability — carga f fiscal
current liabilities — pasivo msing circulante
limited 2., unlimited 2.long-term liabilities — pasivo msing (exigible) a largo plazo
3) (=risk, burden)I do not want to be a liability to you — no quiero ser una carga or un estorbo para ti
4) (=propensity) predisposición f, propensión f (to a)the patient may have an increased liability to infection — el paciente puede tener una mayor predisposición or propensión a las infecciones
2.CPDliability insurance N — seguro m de daños a terceros, seguro m de responsabilidad civil (Sp)
* * *['laɪə'bɪləti]1) ua) ( responsibility) responsabilidad fto deny/admit liability for something — negar*/admitir ser responsable de algo
b) u ( eligibility)tax liability — pasivo m exigible en concepto de impuestos
liability FOR something: his liability for military service — su obligación de prestar servicio militar
c) ( proneness)liability TO something/to + INF — propensión f a algo/+ inf
3) (drawback, disadvantage) (no pl) -
5 discharge
1.
verb1) (to allow to leave; to dismiss: The soldier was discharged from the army; She was discharged from hospital.) dar de alta2) (to fire (a gun): He discharged his gun at the policeman.) disparar, descargar3) (to perform (a task etc): He discharges his duties well.) desempeñar, cumplir4) (to pay (a debt).) saldar5) (to (cause to) let or send out: The chimney was discharging clouds of smoke; The drain discharged into the street.) verter
2.
noun1) ((an) act of discharging: He was given his discharge from the army; the discharge of one's duties.) alta2) (pus etc coming from eg a wound.) supuración1 (of electric current) descarga; (of smoke, fumes, gases) emisión nombre femenino; (of sewage, waste) vertido3 (of cargo) descarga4 (of weapon) descarga5 (of prisoner) liberación nombre femenino, puesta en libertad; (of patient) alta; (of soldier) licencia (absoluta); (of injured soldier) baja6 (of worker) despido1 (give, send out - sewage, waste, oil) verter; (smoke, fumes) despedir; (- electric current) descargar2 (unload - cargo) descargar; (- passengers) desembarcar3 (fire - arrow) arrojar, lanzar; (- shot) descargar4 (allow to go - prisoner) liberar, soltar, poner en libertad; (patient) dar de alta; (juror) dispensar; (soldier) licenciar; (injured soldier) dar de baja5 (dismiss) despedir6 formal use (pay - debt) saldar, liquidar; (perform - duty, responsibility, obligation) cumplir con2 (wound) supurar3 SMALLELECTRICITY/SMALL (battery) descargarse\SMALLIDIOMATIC EXPRESSION/SMALLvaginal discharge flujo vaginal1) unload: descargar (carga), desembarcar (pasajeros)2) shoot: descargar, disparar3) free: liberar, poner en libertad4) dismiss: despedir5) emit: despedir (humo, etc.), descargar (electricidad)6) : cumplir con (una obligación), saldar (una deuda)discharge vi1) : descargarse (dícese de una batería)2) ooze: supurardischarge ['dɪs.ʧɑrʤ, dɪs'-] n1) emission: descarga f (de electricidad), emisión f (de gases)2) dismissal: despido m (del empleo), baja f (del ejército)3) secretion: secreción fn.• corrimiento s.m.• derrame s.m.• descarga s.f.• descargo s.m.• desempeño s.m.• despedida s.f.• despedido s.m.• disparo s.m.• tiro s.m.v.• asestar v.• desacomodar v.• descargar v.• desempeñar v.• despachar v.• despedir v.• disparar v.• separar v.• soltar v.• tirar v.
I
1. dɪs'tʃɑːrdʒ, dɪs'tʃɑːdʒ1)a) ( release) \<\<prisoner\>\> liberar, poner* en libertad; \<\<patient\>\> dar* de alta; \<\<juror\>\> dispensar; \<\<bankrupt\>\> rehabilitarb) ( dismiss) (frml) despedir*2)a) ( send out) \<\<fumes\>\> despedir*; \<\<electricity\>\> descargar*; \<\<sewage/waste\>\> verter*b) ( unload) \<\<cargo\>\> descargar*c) ( shoot) \<\<volley/broadside\>\> descargar*3)a) \<\<duty\>\> cumplir conb) \<\<debt\>\> saldar, liquidar
2.
via) \<\<river\>\> desembocar*, descargar* (téc)b) \<\<battery\>\> descargarse*
II 'dɪstʃɑːrdʒ, 'dɪstʃɑːdʒ1) u c ( release - from army) baja f; (- from hospital) alta f‡; (- from prison) puesta f en libertadconditional discharge — ( Law) libertad f condicional
2)b) c u (of toxic fumes, gases) emisión f; (of sewage, waste) vertido mc) c u ( Elec) descarga f3) u (of debt, liabilities) liquidación f, pago m; ( of duty) (frml) cumplimiento m1. N['dɪstʃɑːdʒ]1) [of cargo] descarga f ; [of gun] descarga f, disparo m2) (=release) [of patient] alta f ; [of prisoner] liberación f, puesta f en libertad; [of bankrupt] rehabilitación fhe got his discharge — (Mil) lo licenciaron
3) (=dismissal) [of worker] despido m ; (Mil) baja f4) (=emission) (Elec) descarga f ; [of liquid, waste] vertido m ; [of gas, chemicals] emisión f ; (Med) (from wound) secreción f, supuración f ; (from vagina) flujo m vaginal5) (=completion) [of duty] ejercicio m, cumplimiento m2. VT[dɪs'tʃɑːdʒ]1) (=unload) [+ ship, cargo] descargar2) (=fire) [+ gun] descargar, disparar; [+ shot] hacer; [+ arrow] disparar3) (=release) [+ patient] dar de alta, dar el alta a; [+ prisoner] liberar, poner en libertad; [+ bankrupt] rehabilitarthey discharged him from hospital on Monday — le dieron de or el alta el lunes
4) (=dismiss) [+ employee] despedir; [+ soldier] dar de baja del ejército5) (=emit) [+ liquid, waste] verter; [+ gas, chemicals] emitir; (Med) [+ pus] segregar, supurar6) (=settle) [+ debt] saldar7) (=complete) [+ task, duty] cumplir3.VI [dɪs'tʃɑːdʒ][river] desembocar ( into en); [battery] decargarse; [wound, sore] supurar* * *
I
1. [dɪs'tʃɑːrdʒ, dɪs'tʃɑːdʒ]1)a) ( release) \<\<prisoner\>\> liberar, poner* en libertad; \<\<patient\>\> dar* de alta; \<\<juror\>\> dispensar; \<\<bankrupt\>\> rehabilitarb) ( dismiss) (frml) despedir*2)a) ( send out) \<\<fumes\>\> despedir*; \<\<electricity\>\> descargar*; \<\<sewage/waste\>\> verter*b) ( unload) \<\<cargo\>\> descargar*c) ( shoot) \<\<volley/broadside\>\> descargar*3)a) \<\<duty\>\> cumplir conb) \<\<debt\>\> saldar, liquidar
2.
via) \<\<river\>\> desembocar*, descargar* (téc)b) \<\<battery\>\> descargarse*
II ['dɪstʃɑːrdʒ, 'dɪstʃɑːdʒ]1) u c ( release - from army) baja f; (- from hospital) alta f‡; (- from prison) puesta f en libertadconditional discharge — ( Law) libertad f condicional
2)b) c u (of toxic fumes, gases) emisión f; (of sewage, waste) vertido mc) c u ( Elec) descarga f3) u (of debt, liabilities) liquidación f, pago m; ( of duty) (frml) cumplimiento m -
6 asset
'æset(anything useful or valuable; an advantage: He is a great asset to the school.) ventaja, factor positivo- assetstr['æset]1 (quality) calidad nombre femenino positiva, ventaja2 (person) elemento valioso1 SMALLCOMMERCE/SMALL activo m sing\SMALLIDIOMATIC EXPRESSION/SMALLassets and liabilities positivo y activocapital assets activo fijocurrent assets activo realizablefixed assets activo inmovilizadoliquid assets activo realizablepersonal assets bienes nombre masculino plural mueblesasset ['æ.sɛt] n1) : ventaja f, recurso m2) assets npl: bienes mpl, activo massets and liabilities: activo y pasivon.• activo s.m.• posesión s.f.• ventaja s.f.'æseta) ( valuable quality)['æset]asset to something/somebody: she's an asset to the company es una empleada muy valiosa para la compañía; your degree will always be an asset to you — la carrera siempre será un punto a tu favor
1. N1) (=advantage) ventaja f2) (Econ etc) bien m ; (=book-keeping item) partida f del activoassets — (on accounts) haberes mpl, activo msing
personal assets — bienes mpl personales
real assets — bienes mpl muebles, bienes mpl raíces
assets and liabilities — activo msing y pasivo msing
assets in hand — activo msing disponible, bienes mpl disponibles
2.CPDasset stripper N — (Econ) especulador que compra empresas en crisis para vender sus bienes
asset stripping N — (Econ) acaparamiento de activos con vistas a su venta y a la liquidación de la empresa
* * *['æset]a) ( valuable quality)asset to something/somebody: she's an asset to the company es una empleada muy valiosa para la compañía; your degree will always be an asset to you — la carrera siempre será un punto a tu favor
См. также в других словарях:
current liabilities — n. Liabilities that are part of normal business operations and that will be repaid within a year. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 … Law dictionary
Current Liabilities — A company s debts or obligations that are due within one year. Current liabilities appear on the company s balance sheet and include short term debt, accounts payable, accrued liabilities and other debts. Essentially, these are bills that are due … Investment dictionary
current liabilities — short term debts such as bank overdraft, creditors and provisions set aside to pay taxation and other commitments (for example, holiday or long service leave) and expected to come due within one year of the Balance Sheet. Glossary of Business… … Financial and business terms
Current liabilities — Amount owed for salaries, interest, accounts payable and other debts due within 1 year. The New York Times Financial Glossary * * * current liabilities current liabilities ➔ liability * * * The short term financial commitments of a company,… … Financial and business terms
current liabilities — Amounts owed by a business to other organizations and individuals that should be paid within one year from the balance sheet date. These generally consist of trade creditors, bills of exchange payable, amounts owed to group and related companies … Accounting dictionary
current liabilities — Amounts owed by a business to other organizations and individuals that should be paid within one year from the balance sheet date. These generally consist of trade creditors, bills of exchange payable, amounts owed to group and related companies … Big dictionary of business and management
Current liabilities — A debt or other obligation that must be discharged within one year or the normal operating cycle of the utility by expending a current asset or the incurrence of another short term obligation. Current liabilities include accounts payable, short … Energy terms
current liabilities — An obligation that will be paid in the ordinary course of a business or within one year. A current liability is paid by expending a current asset. The phrase current liability carries with it the idea of a liability that is presently enforceable … Black's law dictionary
current liabilities — An obligation that will be paid in the ordinary course of a business or within one year. A current liability is paid by expending a current asset. The phrase current liability carries with it the idea of a liability that is presently enforceable … Black's law dictionary
current liabilities — section of a balance statement which details the debts that a business must repay during the current year (Accounting) … English contemporary dictionary
current liabilities in foreign currency — foreign currency debt that a business is obliged to repay during the current year … English contemporary dictionary