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1 Fixed Assets
Abbreviation: FA -
2 fixed assets
Англо-русский словарь промышленной и научной лексики > fixed assets
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3 fixed assets evaluation
оценка основных среде г л; оценка капитального оборудования (для определения общей стоимости основных фондов применяются два показателя: первоначальная стоимость, которая представляет собой совокупность всех затрат, связанные с производством и установкой данного вида основных фондов и приведением их в действие, а также восстановительная стоимость — стоимость воспроизводства данного вида основных фондов при современных условиях, т. е. при современном уровне техники, производительности труда, нормах расхода материалов и т. д.)Англо-русский словарь промышленной и научной лексики > fixed assets evaluation
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4 net fixed assets
Finbut the value of fixed assets after depreciation -
5 BrE fixed assets
American English: property, plant and equipment -
6 скидки с налогооблагаемых сумм по внеоборотным активам fixed assets
Предоставляются налогоплательщикам Великобритании в связи с начислением износа (depreciation) на эти активы
Специализированный русско-английский словарь бухгалтерских терминов > скидки с налогооблагаемых сумм по внеоборотным активам fixed assets
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7 additions to fixed assets and stocks
прирост основного и оборотного капитала; прирост основных средств и запасовАнгло-русский словарь промышленной и научной лексики > additions to fixed assets and stocks
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8 revaluation of fixed assets
Англо-русский словарь промышленной и научной лексики > revaluation of fixed assets
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9 fixed charge
Fina form of protection given to secured creditors relating to specific assets of a company. The charge grants the holder the right of enforcement against the identified asset (in the event of default on repayment) so that the creditor may realize the asset to meet the debt owed. Fixed charges rank first in order of priority in receivership or liquidation. -
10 return on assets
Fina measure of profitability calculated by expressing a company’s net income as a percentage of total assets.Abbr. ROAEXAMPLEBecause the ROA formula reflects total revenue, total cost, and assets deployed, the ratio itself reflects a management’s ability to generate income during the course of a given period, usually a year.To calculate ROA, net income is divided by total assets, then multiplied by 100 to express the figure as a percentage:Net income /total assets × 100 = ROAIf net income is $30, and total assets are $420, the ROA is:30 /420 = 0.0714 × 100 = 7.14%A variation of this formula can be used to calculate return on net assets (RONA):Net income /fixed assets + working capital = RONAAnd, on occasion, the formula will separate after-tax interest expense from net income:Net income + interest expense /total assets = ROAIt is therefore important to understand what each component of the formula actually represents.Some experts recommend using the net income value at the end of the given period, and the assets value from beginning of the period or an average value taken over the complete period, rather than an end-of-theperiod value; otherwise, the calculation will include assets that have accumulated during the year, which can be misleading. -
11 basic assets
основные средства ( в СМП); см. fixed assetsАнгло-русский словарь промышленной и научной лексики > basic assets
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12 tangible fixed asset statement
Fina summary of the opening and closing balances for tangible fixed assets and acquisitions, disposals, and depreciation in the periodThe ultimate business dictionary > tangible fixed asset statement
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13 non-current assets
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14 капітальні активи
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15 фіксований капітал
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16 фіксовані активи
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17 фіксовані фонди
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18 beni patrimoniali
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19 stalna imovina
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20 долгосрочные внеоборотные активы
fixed assetsДополнительный универсальный русско-английский словарь > долгосрочные внеоборотные активы
См. также в других словарях:
fixed assets — index immovable Burton s Legal Thesaurus. William C. Burton. 2006 fixed assets n. The property … Law dictionary
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fixed assets — n [plural] technical land, buildings, or equipment that a business owns and uses … Dictionary of contemporary English
fixed assets — the land, buildings, vehicles, materials and equipment owned by a business, which are used to earn revenue rather than being for sale. Glossary of Business Terms fixed assets are assets acquired for continuing use in the business and not with the … Financial and business terms
fixed assets — noun plural : tangible assets (as land, buildings, machinery, equipment) of a permanent or long term nature compare capital assets * * * fixed ˈassets [fixed assets] noun … Useful english dictionary
fixed assets — Tangible property used in operating a business which will not be consumed or converted into cash or its equivalent during the current accounting period; e.g. plant, machinery, land, buildings, fixtures. Contrasted with liquid assets; e.g. cash,… … Black's law dictionary
fixed assets — Tangible property used in operating a business which will not be consumed or converted into cash or its equivalent during the current accounting period; e.g. plant, machinery, land, buildings, fixtures. Contrasted with liquid assets; e.g. cash,… … Black's law dictionary
Fixed assets management — is an accounting process that seeks to track fixed assets for the purposes of financial accounting, preventive maintenance, and theft deterrence.Many organizations face a significant challenge to track the location, quantity, condition,… … Wikipedia
fixed-assets register — assets register; = plant register A listing of the fixed assets of a company. It records a description of the asset, its location, cost, revaluation, estimated net value, estimated useful economic life, depreciation method, accumulated provision… … Accounting dictionary
Fixed Assets Register — A Fixed Asset Register (FAR) is an accounting method used for major resources of a business.Fixed Assets are assets such as land, machines, office equipments, buildings, patents, trademarks, copyrights, etc. held for the purpose of production of… … Wikipedia
fixed assets of a public sector entity — viešojo sektoriaus subjekto ilgalaikis turtas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Turtas, kurį viešojo sektoriaus subjektas naudoja ekonominei naudai gauti arba viešosioms paslaugoms teikti ilgiau… … Lithuanian dictionary (lietuvių žodynas)