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1 Anschaffungskosten
Anschaffungskosten pl (AK) 1. GEN acquisition cost, cost; 2. FIN, RW historical cost, original cost, purchase cost, up-front cost, initial cost, book cost, cost, costs of purchase (IFRS/IAS; Gegensatz: Wiederbeschaffungskosten = replacement cost = current cost)* * *pl (AK) 1. < Geschäft> acquisition costs; 2. < Rechnung> acquisition costs, historical cost, initial outlay, original cost, book cost; 3. <Versich, V&M> acquisition costs; 4. <Vw> cost* * *Anschaffungskosten
costs of acquisition, cost of purchase, acquisition (prime, original, first) cost, first (initial) outlay, purchase money, outlay for assets;
• nicht abgeschriebene Anschaffungskosten unallowed expenditure;
• Anschaffungskosten eines Kraftfahrzeuges cost of a car;
• Anschaffungskosten eines Wirtschaftsgutes auf die Nutzungsdauer verteilen to spread the cost of an asset over its useful life. -
2 Anschaffungswert
Anschaffungswert m 1. FIN, WIWI net cash outflow, initial outlay (Investitionsrechnung; Synonym: Anschaffungsausgabe); 2. RW, RECHT acquisition cost, historical cost, original cost, purchase cost (Gegensatz: Wiederbeschaffungswert = replacement cost = current cost); initial outlay (Anschaffungsausgabe)* * *m 1. < Finanz> net cash outflow; 2. <Geschäft, Rechnung, Recht> acquisition value* * *Anschaffungswert
value at cost, cost (acquisition, original, initial) value, prime cost -
3 Anlagekosten
Anlagekosten pl FIN, RW capital expenditure, capex* * *pl <Finanz, Rechnung> capital expenditure (capex)* * *Anlagekosten
initial capital expenditure, first (prime) cost, (Baukosten) cost of construction, (Effektenkauf) fixed capital expenditure, (Gründungskosten) cost of installation, promotion money (cost), initial outlay -
4 Anlageinformationsbrief
Anlageinformationsbrief
investment news-letter;
• Anlageinteresse investment interest;
• Anlageinteressent would-be investor;
• Anlageinvestitionen capital investment, investment placing, investment in plant and equipment, investment in fixed assets;
• Anlagekapital invested (investment, permanent) capital, capital (fixed) assets, fixed (stock) capital, (Kapitalanlagegesellschaft) investment fund;
• flüssiges Anlagekapital moneyed capital;
• Anlagekapitalaufwand fixed capital expenditure;
• Anlagekauf asset purchase, purchasing of assets;
• Anlagekäufe investment (portfolio) buying, (Investmentgesellschaft) investment trust buying;
• gutes Anlageklima attractive climate for investment;
• nicht für den Markt bestimmte Anlagekonten melken to churn captive accounts;
• Anlagekonto investment account, (Kontobuch) investment ledger;
• Anlagekonzentration concentration of investments;
• Anlagekosten initial capital expenditure, first (prime) cost, (Baukosten) cost of construction, (Effektenkauf) fixed capital expenditure, (Gründungskosten) cost of installation, promotion money (cost), initial outlay;
• Anlagekostenschätzung capital expenditure appraisal;
• [langfristiger] Anlagekredit investment credit;
• Anlageland für Investitionskapital target country for investment capital;
• Anlageleistung (Kapitalanlagegesellschaft) management performance;
• Anlageliste panel of shares (Br.);
• Anlagemarkt investment market;
• Anlagemedium investment vehicle;
• Anlagemöglichkeiten investment opportunities (media, US);
• Anlagemöglichkeiten im Aktienmarkt equity market-investment.Business german-english dictionary > Anlageinformationsbrief
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5 Aufwendungen
Aufwendungen fpl 1. FIN expenditure, outgoings; 2. GEN expenditure; 3. RW charges; 4. WIWI expenditure • Aufwendungen machen RW incur expenses* * *fpl 1. < Finanz> expenditure, outgoings; 2. < Geschäft> expenditure; 3. < Rechnung> charges; 4. <Vw> expenditure ■ Aufwendungen machen < Rechnung> incur expenses* * *Aufwendungen
expenditure, expense, disbursements, improvements, outgoings;
• andere Aufwendungen (Bilanz) other expenses;
• steuerlich anerkannte (steuerabzugsfähige) Aufwendungen allowable expenditure (deduction);
• außerordentliche Aufwendungen extraordinary expenses (income), (Bilanz) special charges;
• außerordentliche und betriebsfremde Aufwendungen extraordinary and outside expenditure;
• betriebliche Aufwendungen operating expenses (expenditure);
• betriebsfremde Aufwendungen non-operating expenses;
• aus dem Erfolg zu deckende Aufwendungen expenditure to be charged to income;
• entstandene Aufwendungen expenditure occasioned;
• entstandene, aber noch nicht fällige Aufwendungen accrued expenses (account payables, US);
• erstmalige Aufwendungen initial expenditure;
• freiwillige Aufwendungen voluntary contributions;
• im Voraus gezahlte Aufwendungen prepaid expenses;
• periodenfremde Aufwendungen periodic charges (cost, expense), time cost;
• private Aufwendungen private expenditure;
• soziale Aufwendungen social expenditure (disbursements);
• andere soziale Aufwendungen (Bilanz) other social expenditure;
• unnütze Aufwendungen waste;
• verschiedene Aufwendungen (Bilanz) miscellaneous expense;
• wertsteigernde Aufwendungen [valuable] improvements;
• Aufwendungen für die Altersversorgung expenditure on retirement pensions;
• Aufwendungen für die Altersversorgung und Unterstützung pensions and assistance, cost of pension plans and related benefits;
• zusätzliche Aufwendungen für leitende Angestellte executive fringes;
• Aufwendungen für ärztliche Behandlungen medical costs;
• Aufwendungen für Bürobedarf expense on office requirements;
• Aufwendungen für die Errichtung von Wohnhäusern residential outlay;
• Aufwendungen für Forschungsarbeiten investment in research;
• Aufwendungen für Leistungen aus dem Käuferland (Exportwirtschaft) local costs;
• Aufwendungen für Löhne und Gehälter wage and salary disbursements;
• Aufwendungen für Rohstoffe cost of raw materials;
• Aufwendungen für Roh-, Hilfs- und Betriebsstoffe (Bilanz) purchases;
• Aufwendungen für Überstunden overtime costs;
• Aufwendungen für Unterstützungen expenditure for relief;
• Aufwendungen aus Verlustübernahme von Konzerngesellschaften transfer of losses from affiliates;
• Aufwendungen nach Verrechnung mit Bestandsveränderungen (Bilanz) cost of materials including changes in inventories;
• Aufwendungen für den Versicherungsbetrieb underwriting expenses;
• Aufwendungen für bezogene Waren outlay for goods supplied;
• Aufwendungen für Wertpapierbesitz security expenses;
• Aufwendungen für den Wohnungsbau housing expenditure;
• Aufwendungen bestreiten to defray the expense;
• beträchtliche Aufwendungen machen to incur heavy expenses.
См. также в других словарях:
outlay — out‧lay [ˈaʊtleɪ] noun [countable, uncountable] FINANCE an amount of money that has to be spent, especially at the start of a new business, project etc: • The company s initial outlay would be about $56m. ˌcapital ˈoutlay FINANCE money spent on… … Financial and business terms
outlay — noun ADJECTIVE ▪ considerable, huge, large, massive ▪ modest (esp. BrE), small ▪ initial ▪ T … Collocations dictionary
Initial Cash Flow — The amount of money paid out or received at the start of a project or investment. This is generally a negative amount because projects often require a large initial capital investment by a company that will generate positive cash flow over time.… … Investment dictionary
outlay — out|lay [ˈautleı] n [U and C] the amount of money that you have to spend in order to start a new business, activity etc →↑expense, cost ↑cost small/modest/considerable/large etc outlay ▪ For a relatively small outlay, you can start a home… … Dictionary of contemporary English
outlay — UK [ˈaʊtˌleɪ] / US noun [countable/uncountable] Word forms outlay : singular outlay plural outlays the amount of money that you must spend in order to buy something or to start a new business or project an initial outlay of over £300,000 … English dictionary
outlay — noun (C, U) the amount of money that you have to spend in order to start a new business, activity etc: For a relatively small outlay you can start manufacturing T shirts. (+ on/for): House buyers usually have a large initial outlay on carpets and … Longman dictionary of contemporary English
outlay — out|lay [ aut,leı ] noun count or uncount the amount of money that you must spend in order to buy something or to start a new business or project: an initial outlay of over $300,000 … Usage of the words and phrases in modern English
outlay — noun the initial outlay of funds was within their means Syn: expenditure, expenses, spending, cost, price, payment, investment Ant: profit … Thesaurus of popular words
initial — {{Roman}}I.{{/Roman}} noun (usually initials) VERB + INITIAL ▪ have ▪ The two authors have the same initials. ▪ be known by, become known by ▪ She s always been known by her initials … Collocations dictionary
outlay cost — The expenditure incurred as the initial cost of a project or activity. The outlay cost may include both capital expenditure and expenditure on working capital, such as stocks of raw material … Accounting dictionary
outlay cost — The expenditure incurred as the initial cost of a project or activity. The outlay cost may include both capital expenditure and expenditure on working capital, such as stocks of raw material … Big dictionary of business and management
