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121 fixe Anlagen
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122 основные фонды
совокупность материально-вещественных ценностей, действующих в течение длительного машины, здания, сооружения, оборудование и т.п.) basic assets, capital assets, совокупность материально-вещественных ценностей, действующих в течение длительного времени - машины, здания, сооружения, оборудование и т.п.) key assets, fixed capital stockРусско-Английский новый экономический словарь > основные фонды
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123 бюджет капиталовложений
2) Accounting: capital budgetУниверсальный русско-английский словарь > бюджет капиталовложений
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124 фонды основные
basic (capital) funds, capital assets, fixed assets/capital/funds -
125 средство средств·о
1) (для осуществления чего-л.) means; мн. (технические) devicesпустить в ход выигрышное или последнее средство — to play (one's) trump-card
дипломатическое средство (против кого-л.) — diplomatic expedient (against smb.)
мирные средства — peaceful / pacific means
национальные средства контроля / проверки (выполнения соглашения) — national means of verification
спасительное средство — sure / wonder-working remedy
средства ведения войны — means of war / warfare
средство для достижения цели — leverage, instrument, means to an end, expeilient
незначительное / мелкое событие, в высшей степени раздутое средствами массовой информации — mass media event амер.
средства массового уничтожения — means of mass destruction / annihilation
средства, обеспечивающие выполнение договора — means to secure the performance of a treaty
средство платежа (о функции денег) — medium / means of payment
средство пропаганды — means of propaganda, vehicle for propaganda
средства связи — means / medium of communication
сдерживания / устрашения — deterrent
средства существования — means of subsistence / living
средства формирования общественного мнения — media forming / building / moulding public opinion
2)3) мн.эк. — resources, funds; (активы) assetsвыделять средства для чего-л. — to allocate funds for smth.
направлять средство на что-л. — to channel funds for smth.
получать средство (напр. путём выпуска акций) — to raise the finances
государственные средство — public / state funds
денежные / платежные средства — means, funds
денежные средство, имеющиеся в наличии — available funds
денежные средство, инвестированные в ценные бумаги — tied-up funds
законное платёжное средство — legal / lawful / common tender
оборотные средства — current / circulating assets
основные средство — permanent assets; fixed capital
средства, высвобождающиеся в результате сокращения военных бюджетов — funds released as a result of a reduction of military budgets
средство а, поглощаемые гонкой вооружений — resources absorbed by the arms race
средство, сэкономленные в результате разоружения — disarmament dividends
средство, управляемые по доверенности — trusteed funds
4) юр.средство правовой / судебной защиты — (legal) remedy
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126 depreciation
Gen Mgtan allocation of the cost of an asset over a period of time for accounting and tax purposes. Depreciation is charged against earnings, on the basis that the use of capital assets is a legitimate cost of doing business. Depreciation is also a noncash expense that is added into net income to determine cash-flow in a given accounting period.EXAMPLETo qualify for depreciation, assets must be items used in the business that wear out, become obsolete, or lose value over time from natural causes or circumstances, and they must have a useful life beyond a single tax year. Examples include vehicles, machines equipment, furnishings, and buildings, plus major additions or improvements to such assets. Some intangible assets also can be included under certain conditions. Land, personal assets, stock, leased or rented property, and a company’s employees cannot be depreciated.Straight-line depreciation is the most straightforward method. It assumes that the net cost of an asset should be written off in equal amounts over its life. The formula used is:(Original cost – scrap value)/Useful life (years)For example, if a vehicle cost $20,000 and can be expected to serve the business for seven years, its original cost would be divided by its useful life:(30,000 – 2,000)/7 = 4,000 per yearThe $4,000 becomes a depreciation expense that is reported on the company’s year-end income statement under “operation expenses.”In theory, an asset should be depreciated over the actual number of years that it will be used, according to its actual drop in value each year. At the end of each year, all the depreciation claimed to date is subtracted from its cost in order to arrive at its book value, which would equal its market value. At the end of its useful business life, any undepreciated portion would represent the salvage value for which it could be sold or scrapped.For tax purposes, some accountants prefer to use accelerated depreciation to record larger amounts of depreciation in the asset’s early years in order to reduce tax bills as soon as possible. In contrast to the straight-line method, the declining-balance method assumes that the asset depreciates more in its earlier years of use. The table opposite compares the depreciation amounts that would be available, under these two methods, for a $1,000 asset that is expected to be used for five years and then sold for $100 in scrap.The depreciation method to be used for a particular asset is fixed at the time that the asset is first placed in service. Whatever rulesor tables are in effect for that year must be followed as long as the asset is owned.Depreciation laws and regulations change frequently over the years as a result of government policy changes, so a company owning property over a long period may have to use several different depreciation methods. -
127 основные производственные средства
1) General subject: fixed production-related assets, fixed production assets2) Economy: plant (включая земельный участок)3) Business: plant4) Makarov: plant (включая землю), production capital fundsУниверсальный русско-английский словарь > основные производственные средства
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128 труднореализуемые активы
1) Accounting: capital assets, sticky assets2) Business: fixed assets, slow assetsУниверсальный русско-английский словарь > труднореализуемые активы
См. также в других словарях:
Fixed capital — is a concept in economics and accounting, first theoretically analysed in some depth by the economist David Ricardo. It refers to any kind of real or physical capital (fixed asset) that is not used up in the production of a product and is… … Wikipedia
fixed capital — ➔ capital * * * Fixed assets that are purchased out of paid up capital. ► See also Paid up Capital. * * * fixed capital UK US noun [U] ► ACCOUNTING, FINANCE money that a company has invested in assets such as buildings, machinery, etc.: »In … Financial and business terms
Fixed Capital — Assets or capital investments that are needed to start up and conduct business, even at a minimal stage. These assets are considered fixed in that they are not used up in the actual production of a good or service, but have a reusable value.… … Investment dictionary
capital assets — noun plural : long term assets either tangible or intangible (as land, buildings, patents, or franchises); specifically : any assets so designated by statute or governmental regulation (as the United States Internal Revenue Code) contrasted with… … Useful english dictionary
Gross fixed capital formation — (GFCF) is a macroeconomic concept used in official national accounts since the 1930s. Concept and dataThe statistical aggregate of GFCF is a measure of the net new investment by enterprises in the domestic economy in fixed capital assets during… … Wikipedia
fixed capital property — 1. Assets of a permanent character having continuing value. 2. As used in military establishments, includes real estate and equipment installed or in use, either in productive plants or in field operations. Synonymous with fixed assets … Military dictionary
fixed capital — noun capital invested in fixed assets … English new terms dictionary
fixed capital — The amount of an organization s capital that is tied up in its fixed assets … Accounting dictionary
fixed capital — The amount of an organization s capital that is tied up in its fixed assets … Big dictionary of business and management
fixed capital — The amount of money which is permanently invested in the business. May also refer to capital invested in fixed assets (land, buildings, machinery, etc.). Cost of total plant and general equipment. Lindheimer v. Illinois Bell Telephone Co., 111.,… … Black's law dictionary
fixed capital — The amount of money which is permanently invested in the business. May also refer to capital invested in fixed assets (land, buildings, machinery, etc.). Cost of total plant and general equipment. Lindheimer v. Illinois Bell Telephone Co., 111.,… … Black's law dictionary