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1 ♦ asset
♦ asset /ˈæsɛt/n.1 punto di forza; vantaggio; risorsa; qualità; dote; pregio: The greatest asset of this house is its garden, il pregio maggiore di questa casa è il giardino; Health is a great asset, la salute è un gran vantaggio; Patience is her main asset, la pazienza è il suo maggior punto di forza3 (al pl.) (econ., leg.) beni; patrimonio (sing.): asset management, gestione delle attività; gestione patrimoniale; (leg.) to freeze assets, congelare i beni4 (leg.) asse ereditario5 (al pl.) (fin., rag.) attività (pl.); attivo (sing.): assets and liabilities, attivo e passivo; (leg.) bankruptcy assets, attivo fallimentare; current assets, attività correnti; fixed assets, attività fisse; immobilizzazioni; tangible assets, attività tangibili; attività materiali ( di un'azienda); intangible assets, attività immateriali; asset value, valore dell'attivo ( di una società); valore patrimoniale● (rag.) asset accounts, conti elementari (o patrimoniali) □ ( banca, fin.) asset administration, gestione patrimoniale □ (fin.) asset allocation, allocazione delle attività ( tecnica di gestione di fondi) □ (rag., USA) asset and liability statement, stato (o situazione) patrimoniale; bilancio annuale □ (fin.) assets brought in (o into a business), apporto (a un'azienda) □ (fin.) asset life, vita di un bene strumentale □ (fin.) asset ratio, rapporto di attività □ (rag.) assets side, colonna delle attività; parte dell'avere; attivo □ (fin.) asset-stripping, scorporo delle attivitàFALSI AMICI: asset non significa assetto. -
2 ♦ carrier
♦ carrier /ˈkærɪə(r)/n.2 (comm.) vettore, corriere; spedizioniere8 (med., biol.) portatore9 (chim.) veicolo; portatore12 (tecn.) sostegno; supporto; carrello; elemento portante● (med.) carrier culture, coltura portatrice □ (tel.) carrier current, corrente vettrice □ (ind. petrolifera) carrier rig, piattaforma di servizio □ (miss.) carrier rocket, razzo vettore □ (tel.) carrier signal, segnale portante □ (comm.) carrier's liability, responsabilità del vettore.
См. также в других словарях:
current liability — UK US noun [usually plural] ► FINANCE a payment that a company must make within 12 months: »If a company has current assets of $4 and current liabilities of $2, then its working capital is $2. »You work out a company s liquidity by dividing its… … Financial and business terms
current liability — trumpalaikiai įsipareigojimai statusas T sritis turto vertinimas apibrėžtis Per vienus metus grąžintinos skolos ir vykdytini kiti įsipareigojimai. atitikmenys: angl. current liability šaltinis Tarptautiniai vertinimo standartai (2011) … Lithuanian dictionary (lietuvių žodynas)
current liability — trumpalaikis įsipareigojimas statusas T sritis Gynyba apibrėžtis Įsipareigojimas, kurį: a) įprastai tikimasi įvykdyti per organizacijos finansinius metus arba b) kurį reikia įvykdyti per dvylika mėnesių nuo balanso sudarymo dienos. atitikmenys:… … Lithuanian dictionary (lietuvių žodynas)
Current liability — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
current liability — A *short term liability with an anticipated settlement date of less than one year. Examples include *accounts payable and short term bank *loans … Auditor's dictionary
current liability — noun : a liability that arises in the ordinary course of business and must be met in a comparatively short time (as an account payable or an accrual of interest not yet due) … Useful english dictionary
non-current liability — UK US noun [usually plural] ► FINANCE, ACCOUNTING a debt or other payment that does not have to be paid within 12 months → Compare CURRENT LIABILITY(Cf. ↑current liability) … Financial and business terms
Non-Interest-Bearing Current Liability - NIBCL — A category of debt entered on the liabilities side of a balance sheet under current liabilities. While a NIBCL is debt, representing a sum of money that the company owes and must pay within one year, it does not require interest payments. Here… … Investment dictionary
liability — 1) In the broad legal sense, responsibility or obligation. For example, a person is liable to pay his debts, under the law; 2) In accounting, any debt owed by an individual or organization. Current, or short term, liabilities are those to be paid … Financial and business terms
Liability — A financial obligation, or the cash outlay that must be made at a specific time to satisfy the contractual terms of such an obligation. The New York Times Financial Glossary * * * liability li‧a‧bil‧i‧ty [ˌlaɪəˈbɪlti] noun liabilities PLURALFORM … Financial and business 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
