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1 capital lease
Gen Mgta lease that is treated as though the lessee had borrowed money and bought the leased assets. If a lease agreement does not meet any of the criteria below, the lessee treats it as an operating lease for accounting purposes. If, however, the agreement meets one of the following criteria, it is treated as a capital lease:1. The lease agreement transfers ownership of the assets to the lessee during the term of lease.2. The lessee can purchase the assets leased at a bargain price (also called a bargain purchase option), such as $1, at the end of the lease term.3. The lease term is at least 75% of the economic life of the leased asset.4. The present value of the minimum lease payments is 90% or greater of the asset’s value.Capital leases are reported by the lessee as if the assets being leased were acquired and the monthly rental payments as if they were payments of principal and interest on a debt obligation. Specifically, the lessee capitalizes the lease by recognizing an asset and a liability at the lower of the present value of the minimum lease payments or the value of the assets under lease. As the monthly rental payments are made, the corresponding liability decreases. At the same time, the leased asset is depreciated in a manner that is consistent with other owned assets having the same use and economic life. -
2 finance lease
Fina lease that is treated as though the lessee had borrowed money and bought the leased assets. [m1] Also known as capital lease. [m1] See also operating lease -
3 аренда производственных активов
Русско-Английский новый экономический словарь > аренда производственных активов
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4 аренда активов
1) Economy: finance lease, lease of assets2) Accounting: (производственных) lease of assets3) Banking: capital lease -
5 Anlagenabbau
Anlagenabbau
running down of assets;
• Anlagenabgang loss in assets;
• Anlagenabschreibung capital allowance, depreciation of equipment, depreciation of fixed assets, writeoff of assets;
• steuerlich anerkannte Anlagenabschreibung tax allowance for plant;
• Anlagenabschreibungsgesetz Capital Allowance Act (Br.);
• Anlagenanalyse investment analysis;
• Anlagenabteilung investment banking division;
• Anlagenausgliederung investment elimination;
• Anlagenausschlachtung assets stripping;
• Anlagenauswahl (Kapitalanlagegesellschaft) portfolio selection;
• sanitärer Anlagenbau sanitary engineering;
• Anlagenbedarf investment requirements;
• Anlagenbesitz holding of investments;
• Anlagenbewerter investment analyst;
• Anlagenbewertung investment rating (US), (Effekten) asset valuation, investment appraisal (analysis), valuation of assets;
• Anlagenbuch property ledger;
• Anlagenbuchführung (Abteilung) property-accounting division;
• Anlagenbuchhaltung property accounting, (Abteilung) property accounting department;
• Anlagendeckung investment recovery;
• Anlageneinheit fixed-asset unit;
• Anlagenerneuerung asset replacement, revival of investment;
• Anlagenerneuerungskonto replacement account;
• Anlagenerwerb acquisition of capital assets;
• Anlagenerwerb durch eine Leasinggesellschaft bei gleichzeitiger Vermittlung an den Verkäufer salesback leasing (US);
• Anlagenfinanzierung fixed-assets (investment) financing;
• Anlageninstitut investment institution;
• Anlagenkartei fixed-assets register, property cost record card;
• Anlagenkäufe acquisition of capital assets, assets purchases;
• Anlagenkomplex mass of assets;
• Anlagenkonstruktion design engineering;
• Anlagenkonto fixed-asset (property, investment) account;
• Anlagenmiete plant hire;
• Anlagenmodernisierung facility modernization;
• Anlagenneubewertung revaluation (restatement) of assets;
• Anlagennutzung use of assets;
• Anlagenpachtung lease of assets, leasing;
• Anlagenplanung plant layout;
• Anlagenschutzgesetz Prevention of Fraud Investment Act (Br.);
• Anlagenschwund dwindling assets;
• Anlagenseite (Bilanz) asset side;
• Anlagensicherheit capital safety;
• Anlagenstatus assets status. -
6 аренда основных средств
capital lease, lease of assetsBanks. Exchanges. Accounting. (Russian-English) > аренда основных средств
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7 аренда (производственных) активов
Accounting: lease of assetsУниверсальный русско-английский словарь > аренда (производственных) активов
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8 аренда производственных активов
Economy: lease of assetsУниверсальный русско-английский словарь > аренда производственных активов
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9 Anlagenpachtung
Anlagenpachtung
lease of assets, leasing -
10 аренда активов
экон. lease of assetsДополнительный универсальный русско-английский словарь > аренда активов
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11 довгострокові орендовані засоби
Українсько-англійський словник > довгострокові орендовані засоби
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12 аренда производственных активов
lease of plant assets4000 полезных слов и выражений > аренда производственных активов
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13 Bestand
m1. nur Sg.b) (Dauer) duration; von Bestand sein, Bestand haben be lasting, last; von kurzem Bestand sein be short-lived; es ist nicht von Bestand it won’t last;c) österr. (Bestehen) existence; wir feiern den 50-jährigen Bestand des Clubs we are celebrating the club’s 50th anniversary2. auch Pl. (Vorrat)a) stock, supplies Pl. (an + Dat of); Bestand aufnehmen auch fig. take stock (Am. auch inventory); Bestände auffüllen replenish one’s stocks ( oder supply);b) eines Museums, einer Bibliothek etc.: holdings Pl.;c) an Bäumen, Fischen etc.: numbers Pl. (an + Dat of);* * *der Bestand(Existenz) existence;(Vorrat) supplies; inventory; stock inventory; stock* * *Be|stạndm1) (= Fortdauer) continued existence, continuancevon Bestand sein, Bestand haben — to be permanent, to endure
das Gesetz hat noch immer Bestand — the law still continues to exist
an +dat of); (= Forstbestand) forest or timber (US) standzum 100-jährigen Bestand des Vereins (Aus) — on the (occasion of the) 100th anniversary of the society
Bestand aufnehmen — to take stock
3) (Aus = Pacht) lease, tenurein Bestand geben — to let ( out) or put out on lease
* * *(farm animals: He would like to purchase more (live) stock.) stock* * *Be·stand<-[e]s, Bestände>mder weitere \Bestand der Koalition hängt vom Ausgang der Verhandlungen ab whether the coalition will survive depends on the outcome of the negotiations; ÖSTERR (Bestehensdauer) foundingdie Firma hat 30-jährigen \Bestand the company has its 30th anniversaryvon \Bestand sein, \Bestand haben to be long-lasting [or durable▪ der/jds \Bestand [an etw dat] the/sb's supply [or stock] [or store] [of sth]; Vieh [live] stock; Kapital assets pl; Wertpapiere holdings pl; FORST (Waldstück) stand form; Bäume stand [or population] [of trees]\Bestand aufnehmen (a. fig) to take stock, to do stocktaking* * *1) o. Pl. existence; (FortBestand) continued existence; survivalkeinen Bestand haben, nicht von Bestand sein — not last; not last long
2) (Vorrat) stock (an + Dat. of)* * *Bestand mvon Bestand sein, Bestand haben be lasting, last;von kurzem Bestand sein be short-lived;es ist nicht von Bestand it won’t last; österr (Bestehen) existence;wir feiern den 50-jährigen Bestand des Clubs we are celebrating the club’s 50th anniversary2. auch pl (Vorrat) stock, supplies pl (an +dat of);Bestände auffüllen replenish one’s stocks ( oder supply); eines Museums, einer Bibliothek etc: holdings pl; an Bäumen, Fischen etc: numbers pl (an +dat of); (Kassenbestand) cash in hand; einer Bank: liquid assets pl; an Wertpapieren: holdings pl; → eisern* * *1) o. Pl. existence; (FortBestand) continued existence; survivalkeinen Bestand haben, nicht von Bestand sein — not last; not last long
2) (Vorrat) stock (an + Dat. of) -
14 средство
сущ.means; medium; way; ( материальные ценности) assets; funds; resourcesиспользовать все законные средства для отмены вердикта — to try every legal means of overturning (reversing, revoking, settling aside) a verdict
исчерпать все доступные национальные средства судебной защиты — to exhaust all available domestic remedies
обеспечивать (предоставлять) средство судебной защиты — to grant (provide) a relief (a remedy) ( for); remedy
договор аренды транспортного средства (с экипажем / без экипажа) — contract of lease of means of transportation (with / without a crew)
отток денежных средств — cash outflow; outflow of funds
- средства массовой информациисредства, поступающие из других источников — funds from other sources
- средства обучения
- средства передвижения
- средства производства
- средства сообщения
- средства существования
- средство доказывания
- средство доставки
- средство надзора
- средство обращения
- средство общественного воздействия
- средство платежа
- средство получения платежа
- средство судебной защиты
- автотранспортное средство
- бюджетные средства
- валютные средства
- вырученные средства
- гражданско-правовое средство
- денежные средства
- заёмные средства - основные средства
- противоправное средство
- собственные средства
- транспортные средства
- финансовые средства
- эффективное средство судебной защиты
- юридическое средство защиты -
15 арендованное имущество
2) Law: leasehold property, tenancy4) Business: leased assets, leaseholds, service tenancyУниверсальный русско-английский словарь > арендованное имущество
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16 лизинг
1) General subject: finance leasing (AD), hire purchase leasing (Hire Purchase Leasing: This is a method for acquiring assets. It appears as an asset on your balance sheet and when you've finished the repayments, you own it. Tax and balance sheet considerations are therefore exactly t)2) Economy: leasing3) Taxes: lease -
17 Erwerb
Erwerb m 1. BÖRSE, FIN, GEN, RECHT acquisition (bei Ehegatten); 2. STEUER acquisition; 3. WIWI purchase* * *m 1. <Börse, Finanz, Geschäft, Recht> bei Ehegatten acquisition; 2. < Steuer> acquisition; 3. <Vw> purchase* * *Erwerb
acquisition, purchase, buy[ing], acquest, obtainment, (Verdienst) earnings, gains (US), getting, income, profit;
• auf Erwerb gerichtet acquisitive, profitable;
• nicht auf Erwerb gerichtet non-profit;
• abgeleiteter (nicht originärer) Erwerb derivative acquisition;
• bedingter Erwerb conditional purchase;
• gemeinschaftlicher Erwerb joint purchase;
• gutgläubiger Erwerb innocent (bona-fide) purchase, innocent purchase for value without notice, bona-fide transaction (acquisition);
• nachhängiger Erwerb (Wertpapiere) subsequent acquisition;
• vorteilhafter Erwerb lucrative succession (Scot.);
• Erwerb von Anlagegütern im Leasingverfahren sale-lease back (US);
• Erwerb von Anlagepapieren in gewaltigem Umfang giant-scale buying of securities;
• Erwerb übrig gebliebenen Anzeigenraums remnant buying;
• Erwerb von Ausrüstungsgegenständen equipment purchase;
• Erwerb unter Eigentumsvorbehalt acquisition with reservation of title;
• Erwerb eines Grundstücks purchase of real estate (land);
• Erwerb eines Heimfallrechts purchase of reversion;
• Erwerb in fremdem Namen purchase in the name of another;
• Erwerb von Neufahrzeugen purchase of new vehicles;
• lastenfreier Erwerb von Vermögenswerten donated assets;
• Erwerb in der verkaufsarmen Zeit off-season buy;
• seinem Erwerb nachgehen to earn one’s living. -
18 Nachlassinventar
Nachlassinventar
inventory;
• Nachlasskonkurs insolvent estate, bankruptcy of a deceased;
• Nachlasskonkurseröffnung decree of insolvency;
• Nachlasskonkursverwalter trustee of a bankrupt’s estate, receiver;
• Nachlasskosten charges on an estate, administration (testamentary) expenses;
• Nachlassliquidierung winding up of an estate;
• frei verfügbare Nachlassmasse assets at hand (entre mains);
• Nachlassordnung probate code, statute of distributions (US);
• Nachlasspacht reversionary lease;
• Nachlasspapiere estate security;
• Nachlasspfändung attachment of a hereditable estate, adjudication (Scot.);
• Nachlasspfleger collector of decedent’s estate, administrator (curator, US, Scot.) of an estate;
• gerichtlich eingesetzter Nachlasspfleger administrator with the will annexed;
• Nachlasspflegschaft [general] administration of estate;
• Nachlasspflegschaft anordnen to grant administration;
• Nachlassrechnungslegung estate accounting;
• Nachlassregelung vorsehen to plan an estate;
• Nachlassregulierung settlement of an estate;
• Nachlassrest nach Schuldendeckung residuary estate (Br.);
• Nachlassrichter prerogative officer (Br.), probate [court] judge (US);
• Nachlasssache testamentary (probate) cause, probate matter;
• Nachlassschätzer district valuer (Br.);
• Nachlassschulden debts of the estate, ancestral debts;
• Nachlasssicherung protection of an estate;
• Nachlassstaffel scale of discounts, (Werbung) sliding-scale discount. -
19 cession
cession [sesjɔ̃]feminine noun* * *sesjɔ̃nom féminin transfer* * *sesjɔ̃ nfDROIT [actions, actifs, entreprise, titres, parts, terrains, droits télé, dénominations] transfer* * *cession nf Jur, Fin transfer, assignment; cession de droits/de titres/d'actifs transfer of rights/of securities/of assets.[sɛsjɔ̃] nom féminin -
20 краткосрочный
1. short date2. short termкраткосрочный вексель; краткосрочная тратта — short bill
3. short-dated4. short-termликвидные средства; краткосрочные активы — short-term assets
5. short; short-dated; short-termСинонимический ряд:коротко (прил.) коротко; кратко; кратковременно; мгновенно; недолго; недолговременно; непродолжительно
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