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1 обязательства перед акционерами
liabilities to stock, liabilities to stockholders, liability to stockholdersРусско-Английский новый экономический словарь > обязательства перед акционерами
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2 зобов'язання
сobligation, commitment; ( обіцянка) engagement; мн. ( заборгованість) liabilities plзобов'язання перед акціонерами — liabilities to stock, liabilities to stockholders, liability to stockholders
зобов'язання по замовленням — purchase commitment, purchase commitments
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3 накопленные обязательства
1) Accounting: accrued expenses, accrued liabilities2) Stock Exchange: accumulated benefit obligation (пенсионной схемы)Универсальный русско-английский словарь > накопленные обязательства
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4 Inventar
n; -s, -e; (Verzeichnis) inventory; (Gegenstände) stock; Inventar aufnehmen inventarisieren; festes Inventar fixture(s); (Büroeinrichtung) office furniture and equipment; zum Inventar gehören umg. fig. Person: be a fixture* * *das Inventarstock inventory; stock; fixtures; inventory; list of assets and liabilities; stock on hand* * *In|ven|tar [ɪnvɛn'taːɐ]nt -s, -edas Inventar aufnehmen — to do the inventory
etw ins Inventar aufnehmen — to put sth on the inventory
totes Inventar — fixtures and fittings pl (Brit), fixtures and equipment (US)
er gehört schon zum Inventar (fig) — he's part of the furniture
* * *In·ven·tar<-s, -e>[ɪnvɛnˈta:ɐ̯]ntdas \Inventar erstellen [o aufstellen] to draw up an inventory [or a list of assets and liabilitiesfestes \Inventar fixtureslebendes \Inventar Vieh livestocktotes \Inventar Gegenstände, Mobiliar fixtures and fittings4.* * *das; Inventars, Inventare1)[totes] Inventar — (einer Firma) fittings and equipment pl.; (eines Hauses, Büros) furnishings and fittings pl.; (eines Hofes) machinery and equipment
zum Inventar gehören — (fig.) < person> be part of the scenery
2) (Verzeichnis) inventory* * *festes Inventar fixture(s); (Büroeinrichtung) office furniture and equipment;zum Inventar gehören umg fig Person: be a fixture* * *das; Inventars, Inventare1)[totes] Inventar — (einer Firma) fittings and equipment pl.; (eines Hauses, Büros) furnishings and fittings pl.; (eines Hofes) machinery and equipment
zum Inventar gehören — (fig.) < person> be part of the scenery
2) (Verzeichnis) inventory* * *-e n.fixtures n.inventory n.stock n. -
5 activo
adj.1 active, vigorous, diligent, animated.2 active, running.3 active, effectual.4 busy.m.1 asset, assets, commodity.2 active soldier.pres.indicat.1st person singular (yo) present indicative of spanish verb: activar.* * *► adjetivo1 active\activo disponible liquid assets pluralactivo y pasivo assets and liabilities————————* * *(f. - activa)adj.* * *1. ADJ1) (=que obra) active; (=vivo) lively, energetic; (=ocupado) busy2) (Ling) active2. SM1) (Com) assets plactivo fijo — fixed assets pl
activos inmobiliarios — property assets, real-estate assets
2) (Mil)* * *I- va adjetivoa) <persona/población> activeb) (Ling) activec) < volcán> activeIIa) (bien, derecho) assetb) ( conjunto) assets (pl)* * *= active, assets, underway [under way], lively [livelier -comp., liveliest -sup.], proactive [pro-active], in operation, spry [spryer comp., spryest -sup.], sprightly [sprightlier -comp., sprightliest -sup.], industrious, energetic, up and about.Ex. This function can be used when some information on an active order has to be changed.Ex. Those eligible normally include only companies with less than 45 million of net fixed assets and fewer than 500 employees.Ex. Experiments in improved document delivery systems, and the establishment of networks between libraries are under way.Ex. 'Turnover of stock' is, then, an important part of successful and lively bookselling.Ex. Compiling information of this nature requires a proactive and not a reactive approach to the task.Ex. However, the network remained in operation until its management was taken over by the fascist regime.Ex. A spry 80 years young, Virginia has been painting murals for the last 50 years and a lot can be said for the advantages of experience.Ex. He was described as a ' sprightly nonagenarian' who was born in 1905.Ex. The article 'Books made to order: libraries as publishers' reviews the practice of publishing as an activity for industrious smaller libraries.Ex. She has been a vital and energetic voice in the movement to increase the sensitivity and responsibility of libraries to social issues, as well as a first-rate cataloger.Ex. Active kids are happy kids - they like to be up and about, running around and having fun.----* activo de nuevo = up and about.* activo digital = digital assets.* activo fijo = fixed assets.* activo fijo tangible = tangible fixed assets.* activos socialmente, los = socially committed, the.* activo tangible = tangible assets.* capital activo = working capital.* en activo = practising [practicing, -USA].* hiperactivo = hyperactive.* mantener activo = keep + Nombre + going.* mantener Algo activo = keep + Nombre + at the fore.* participar de forma activa = involve.* participar de forma activa en = engage in.* personas muy activas, las = those on the go.* población activa = work-force [workforce], labour force, working population.* publicación seriada activa = active serial.* seguir activo = remain + in being, remain + in place.* verbo activo = active verb.* * *I- va adjetivoa) <persona/población> activeb) (Ling) activec) < volcán> activeIIa) (bien, derecho) assetb) ( conjunto) assets (pl)* * *= active, assets, underway [under way], lively [livelier -comp., liveliest -sup.], proactive [pro-active], in operation, spry [spryer comp., spryest -sup.], sprightly [sprightlier -comp., sprightliest -sup.], industrious, energetic, up and about.Ex: This function can be used when some information on an active order has to be changed.
Ex: Those eligible normally include only companies with less than 45 million of net fixed assets and fewer than 500 employees.Ex: Experiments in improved document delivery systems, and the establishment of networks between libraries are under way.Ex: 'Turnover of stock' is, then, an important part of successful and lively bookselling.Ex: Compiling information of this nature requires a proactive and not a reactive approach to the task.Ex: However, the network remained in operation until its management was taken over by the fascist regime.Ex: A spry 80 years young, Virginia has been painting murals for the last 50 years and a lot can be said for the advantages of experience.Ex: He was described as a ' sprightly nonagenarian' who was born in 1905.Ex: The article 'Books made to order: libraries as publishers' reviews the practice of publishing as an activity for industrious smaller libraries.Ex: She has been a vital and energetic voice in the movement to increase the sensitivity and responsibility of libraries to social issues, as well as a first-rate cataloger.Ex: Active kids are happy kids - they like to be up and about, running around and having fun.* activo de nuevo = up and about.* activo digital = digital assets.* activo fijo = fixed assets.* activo fijo tangible = tangible fixed assets.* activos socialmente, los = socially committed, the.* activo tangible = tangible assets.* capital activo = working capital.* en activo = practising [practicing, -USA].* hiperactivo = hyperactive.* mantener activo = keep + Nombre + going.* mantener Algo activo = keep + Nombre + at the fore.* participar de forma activa = involve.* participar de forma activa en = engage in.* personas muy activas, las = those on the go.* población activa = work-force [workforce], labour force, working population.* publicación seriada activa = active serial.* seguir activo = remain + in being, remain + in place.* verbo activo = active verb.* * *1 ‹persona/participación› activetomar parte activa en algo to take an active part in sth2 ‹población/edad› activeen servicio activo on active service3 ( Ling) activela voz activa the active (voice)4 ‹volcán› active1 (bien, derecho) assetactivos líquidos liquid assets2 (conjunto) assets (pl)el activo y el pasivo de la empresa the assets and liabilities of the companyCompuestos:current assets (pl)frozen assets (pl)current assets (pl)working assetsfixed assets (pl)floating assets (pl)● activo inmaterial or intangibleintangible assets (pl)property assets (pl), real-estate assets (pl)fixed assets (pl)invisible assets (pl)net assets (pl), net worthhidden assets (pl), concealed assets (pl)operating assets (pl)bankrupt's estatecorporate assets (pl)tangible assets (pl)* * *
Del verbo activar: ( conjugate activar)
activo es:
1ª persona singular (yo) presente indicativo
activó es:
3ª persona singular (él/ella/usted) pretérito indicativo
Multiple Entries:
activar
activo
activar ( conjugate activar) verbo transitivo
‹economía/producción› to stimulate;
‹ circulación› to stimulate;
‹ negociaciones› to give fresh impetus to
‹ dispositivo› to activate;
‹ máquina› to set … in motion
activarse verbo pronominal [ alarma] to go off;
[ dispositivo] to start working
activo 1◊ -va adjetivo
active
activo 2 sustantivo masculino
assets (pl)
activar verbo transitivo
1 (poner en marcha) to activate
2 (acelerar, animar) to liven up: la publicidad les ayudó a activar el negocio, the publicity campaign helped them to bolster up business
activo,-a
I adjetivo active
II m Fin assets pl
♦ Locuciones: estar en activo, to be on active service
' activo' also found in these entries:
Spanish:
activa
- capital
- empresarial
- intensificar
- liquidación
- liquidar
- revalorización
- sin
English:
active
- asset
- brisk
- fixed assets
- frisky
- liquidity
- live
- move
- who
- working
- fixed
* * *activo, -a♦ adj1. [dinámico] active;el principio activo de un medicamento the active ingredient of a medicine;es muy activo, siempre está organizando algo he's very active, he's always organizing something or otheren activo [trabajador] in employment;[militar] on active service;todavía está en activo he's still working3. [eficaz] [veneno, medicamento] fast-acting;tiene un veneno poco activo its poison is fairly weak4. [volcán] active6. Gram active7. CompFampor activa y por pasiva: hemos tratado por activa y por pasiva de… we have tried everything to…;se lo he explicado por activa y por pasiva y no lo entiende I've tried every way I can to explain but she doesn't understand♦ nmFin assets activos de caja available assets, bank reserves;activo circulante current assets;activo disponible liquid assets;activo fijo fixed assets;activo financiero financial assets;activo inmaterial intangible assets;activo inmovilizado fixed assets;activos invisibles invisible assets;activo líquido liquid assets* * *I adj1 active;en activo on active service2 LING:voz activa active voiceII m COM assets pl* * *activo, -va adj: active♦ activamente advactivo nm: assets plactivo y pasivo: assets and liabilities* * *activo adj active -
6 Vermögensanmeldung
Vermögensanmeldung
declaration of property;
• Vermögensansammlung capital accumulation;
• Vermögensanspruch possessory title;
• Vermögensanteil share in (slice of, proportion of) property, proprietary (ownership) interest;
• frei verfügbarer Vermögensanteil (Erblasser) disposable portion;
• j. von einem Vermögensanteil ausschließen to cut s. o. out of one’s property;
• Vermögensaufbau asset structure;
• Vermögensaufgabe relinquishment of one’s property;
• Vermögensaufnahme valuation of property, (Steuer) assessment of property;
• Vermögensaufsicht property control (custodian);
• Vermögensaufstellung statement (inventory, listing, US) of one’s property, property statement (status), statement of assets and liabilities, (Gemeinschuldner) statutory statement of affairs (Br.);
• frisierte Vermögensaufstellung write-up (US);
• Vermögensaufstellung einreichen to file a schedule of assets and liabilities;
• Vermögensaufzehrung negative savings;
• Vermögensauseinandersetzung partition (division) of an estate;
• Vermögensauskunft status enquiry;
• Vermögensausweis statement of assets and liabilities, financial condition (position);
• Vermögensbefugnis (Geschäftsführer) power of appointment;
• Vermögensbegründer creator of wealth;
• Vermögensbelastung charge on property (Br.), encumbrance;
• Vermögensberater property finance consultant, investment (estate) adviser, security (stock, US) analyst;
• Vermögensberatung security advice, investment counselling;
• Vermögensberatungsgesellschaft investment house (counselling firm);
• Vermögensberatungsvertrag investment advisory agreement (contract);
• Vermögensberechnung valuation of property, (Steuer) assessment of property;
• Vermögensbeschlagnahme distraint (attachment) of property, confiscation of (seizure of the) assets, (Arrestverfahren) seizure of property;
• Vermögensbesitz ownership of wealth;
• Vermögensbesitzer property owner;
• Vermögensbestand (Konkursfall) available assets;
• Vermögensbestandteil individual asset, property item;
• Vermögensbesteuerung taxation of property, (verschärft) conscription of wealth;
• nicht ausgeschüttete Vermögensbeträge (Treuhänder) undistributed funds;
• Vermögensbewegung capital movement;
• Vermögensbewertung valuation of property, property valuation, (Steuer) property appraisal, assessment of property;
• Vermögensbilanz statement of one’s property (assets and liabilities), property balance, net asset position (US), statement of [charges in] financial position, (Gemeinschuldner) statutory statement of affairs (Br.);
• Vermögensbildung accumulation of capital (assets), wealth creation (formation);
• betriebliche Vermögensbildung staff capital formation;
• Vermögensbindung immobilization of funds;
• Vermögensdefizit deficiency of assets;
• Vermögensdisposition disposing (disposal) of property;
• periodenübergreifender Vermögenseffekt distributed lag;
• Vermögenseinbuße loss of property;
• Vermögenseinnahmen, Vermögenseinkünfte proprietor’s (investment, unearned) income, income of property;
• Vermögenseinziehung forfeiture of one’s (confiscation of) property;
• Vermögenserfassung registration of property;
• Vermögenserklärung declaration of property, property statement;
• Vermögenserschleichung mittels vorsätzlicher Täuschung obtaining property by false representation;
• Vermögenserträgnisse rents, issues and profits, investment income, wealth flow;
• Vermögenserwerb acquisition of property;
• zukünftiger Vermögenserwerb future-acquired property;
• besonders bezeichneter Vermögensfonds particular fund;
• Vermögensfonds Treuhändern anvertrauen to commit a fund to the care of trustees;
• Vermögensfreigabe release of property;
• Vermögensfreigabe anordnen to release an attachment;
• Vermögensfreigabe nicht gestatten (gewähren) to withhold release of property;
• Vermögensgattung type of property;
• Vermögensgegenstand asset, item of property;
• rückerstatteter Vermögensgegenstand restituted property;
• Vermögensgegenstand veräußern to dispose of an asset. -
7 Liquidität zweiten Grades
Liquidität f zweiten Grades FIN, RW (AE) acid ratio, (AE) acid test ratio, liquid ratio, quick ratio (relation of current assets minus stock to current liabilities = relation of financial assets minus stock to current liabilities = Umlaufvermögen minus Vorräte dividiert durch kurzfristige Verbindlichkeiten = monetäres Umlaufvermögen dividiert durch kurzfristige Verbindlichkeiten = Summe aus Kasse + Bankguthaben + kurzfristige Forderungen + kurzfristig verfügbare Wertpapiere des Umlaufvermögens dividiert durch kurzfristige Verbindlichkeiten; anders: Nettoumlaufvermögen = Working Capital)* * *Liquidität zweiten Grades
current (working-capital) ratioBusiness german-english dictionary > Liquidität zweiten Grades
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8 Kapitalstärke
Kapitalstärke
financial strength, sound financial position;
• Kapitalsteuer capital levy, tax on capital;
• vom Finanzamt zurückzuerstattender Kapitalsteueranteil net rate of tax (Br.);
• Kapitalsteuerung investment control;
• Kapitalstock capital fund;
• Kapitalstrom capital flow;
• Kapitalströme umleiten (umlenken) to redirect capital;
• Kapitalstruktur capital (financial) structure, capital position (construction);
• Kapitalstrukturschema set-up;
• Kapitalstrukturverhältnis capital structure ratio;
• Kapitalsuche search for capital;
• auf Kapitalsuche sein to scratch around for funds;
• Kapitalsumme capital [sum], principal, (Versicherung) insurance principal;
• Kapitaltilgung redemption of principal, capital redemption;
• Kapitaltransaktion capital transaction;
• Kapitaltransfer[ierung] transfer of capital [stock], capital transfer;
• Kapitalübernahmeplan für Arbeitnehmer employee stock ownership plan (US);
• Kapitalüberschuss redundant capital, capital surplus (US);
• Kapitalüberschussposten capital surplus item (US);
• Kapitalübertragung, Kapitalüberweisung transfer of capital [stock], remittance of capital, capital transfer;
• Kapitalumdisposition reinvestments, capital movement;
• Kapitalumdispositionen vornehmen to reinvest;
• Kapitalumgruppierung regrouping of capital;
• Kapitalumlauf circulation of capital;
• Kapitalumlenkung redirection of capital;
• Kapitalumschichtung regrouping of capital;
• Kapitalumschlag capital sales (turnover);
• Kapitalumschlagshäufigkeit sales volume rate, total assets turnover;
• Kapitalumschlagsplatz financial centre (Br.) (center, US);
• Kapitalumschlagsverhältnis capital turnover rate;
• Kapitalumstellung (AG) reorganization;
• Kapitalumstrukturierung capital reconstruction;
• Kapitalveränderung capital change;
• Kapitalverbindlichkeit capital liability (commitment);
• Kapitalverbindungen capital connections;
• Kapitalverbrauch capital consumption;
• Kapitalverflechtung[en] capital (financial) interrelation, capital link (connections), interlacing of capital;
• internationale Kapitalverflechtung interpenetration of capital markets;
• Kapitalverflüssigung liberation of capital;
• Kapitalverhältnis capital ratio;
• Kapitalverkehr movement of capital, capital movement (transactions);
• freier Kapitalverkehr free movement of capital;
• Kapitalverkehr beschränken to restrict the free movement of capital;
• Kapitalverkehrssteuer [etwa] transfer tax (US), transfer stamp tax (Br.);
• Kapitalverknappung tightness of money, lack of capital;
• Kapitalverlagerung capital flow, shifting of capital;
• Kapitalverlust capital loss, leakage;
• Kapitalverlustkonto capital loss account;
• Kapitalverlustreserve investment reserve fund;
• Kapitalvermehrung increase of share capital (Br.) (capital stock, US);
• Kapitalverminderung writing off, cut (impairment) of capital, capital reduction (US);
• Kapitalvermögen property of a capital nature, funded property, capital assets (sum), wealth fund, (Einkommensteuerformular) shares and securities, (Kapitalanlagegesellschaft) investment estate;
• Kapitalverpfändungen charges on capital;
• wechselseitige Kapitalverpflechtung cross ownership;
• Kapitalverpflichtungen capital liabilities (commitments), deficiency to owners;
• Kapitalverschlechterung capital impairment;
• Kapitalverschleiß capital depreciation;
• Kapitalverschuldung capital liability;
• Kapitalversicherung endowment insurance (assurance, Br.);
• Kapitalversicherung auf den Erlebensfall pure endowment insurance (assurance, Br.);
• Kapitalversicherung mit bestimmter Verfallzeit insurance for a fixed term;
• Kapitalversicherungsgesellschaft stock insurance corporation (US);
• Kapitalversorgung provision (supply) of capital, capital supply;
• Kapitalverteilung distribution of capital, (Anlagen zu Kapital) current ratio;
• Kapitalverwaltung fund administration, cash management;
• Kapitalverwaltungsgesellschaft investment trust;
• Kapitalverwässerung watering of stock, stock watering;
• Kapitalverwendung capital appropriation, employment of capital, application (employment) of funds;
• anderweitige Kapitalverwendung displacement of funds;
• Kapitalverwendungsnachweis statement of application of funds, capital reconciliation statement (Br.);
• Kapitalverwertung capital investment;
• Kapitalverzehr depreciation of capital, capital depreciation (consumption). -
9 Inventur
Inventur f 1. GEN stocktaking; 2. IND, RW inventory; 3. WIWI stocktaking • Inventur machen 1. GEN, IND take stock; 2. RW mark stock, take inventory* * *f 1. < Geschäft> stocktaking; 2. <Ind, Rechnung> inventory; 3. <Vw> stocktaking ■ Inventur machen 1. <Geschäft, Ind> take stock; 2. < Rechnung> mark stock, take inventory* * *Inventur
stocktaking (Br.), inventory [taking] (US), list of assets and liabilities;
• buchmäßig (laufend) geführte Inventur perpetual inventory (US);
• laufende (permanente) Inventur book (continuous, perpetual) inventory (US);
• tatsächliche Inventur physical inventory (US) (stocktaking, Br.);
• Inventur durch körperliche Bestandsaufnahme physical inventory (US) (stocktaking, Br.);
• Inventur machen to take stock (Br.), to [take] inventory (US), to make up an inventory (US);
• Inventurarbeiten inventory proceedings (US);
• Inventuraufnahme stocktaking (Br.), inventory [taking] (US);
• laufende Inventuraufzeichnungen perpetual inventory records;
• Inventurausverkauf clearance (inventory, US) sale, stocktaking sale (Br.);
• Inventurbestandsaufnahme physical inventory;
• Inventurblatt inventory (US) (stock, Br.) sheet;
• Inventurbrigade inventory crew;
• Inventurbuch inventory book (US);
• Inventurfrist stocktaking (Br.) (inventory, US) period;
• Inventurkosten cost of stocktaking (Br.), inventory costs;
• Inventurlohn inventory labor (US);
• Inventurmenge inventory quantity (US);
• Inventurpreis inventory price (US);
• Inventurprüfung inventory verification (US), stocktaking (Br.);
• Inventur tag, Inventurtermin inventory cut-off date (US);
• Inventurüberwachung inventory observation (US);
• Inventurverkauf clearance (stocktaking, Br.) sale;
• Inventurzettel inventory tag. -
10 ЭКОНОМИКА БИЗНЕС И ФИНАНСЫ
@хозяйство @экономика economy @плановое хозяйство planned economy @рыночное хозяйство market economy @Общий рынок Common Market @Всемирная Торговая Организация @ВТО World Trade Organization (WTO) @Международный валютный фонд @МВФ International Monetary Fund (IMF) ЕБРР см. Европейский банк реконструкции и развития @Европейский банк реконструкции и развитияEuropean Bank for Reconstruction and Development (EBRD)@Всемирный банк World Bank @Евро Euro @(пере)выполнить план to fulfill/(over)fulfill a plan @прибыльноprofitable@выгодно advantageous @прибыль profit @рентабельность profitability @спад recession @производитель producer @потребитель consumer @потребительские товары consumer goods @товары широкого потребления mass consumer goods @потребление consumption @соглашение по разделу продукции @СРП product sharing agreement (PSA) @сбережения savings (e.g. in savings bank account) @экономия, экономить savings, to save on something/ economize @темпы роста growth rate @спрос и предложение supply and demand @продажа и закупка sales and purchase @средства производства means of production @предприниматель entrepreneur @предприятие enterprise @совместное предприятие joint venture/enterprise @малое предприятие small enterprise @среднее предприятие medium enterprise @работодатель employer @служащий employee @повышать производительность труда to raise labor productivity @хозрасчет cost accounting @себестоимость production/prime cost/ cost price, cost @самофинансирование self-financing @самоокупаемый profitable, self-subsidizing @самоокупаемостьcost recovery@биржаstock exchange/(AmE) stock market@фондовый рынок stock market @биржевой маклер broker @ценные бумаги securities @акционерное общество stock company @акция stock @портфель portfolio @доля share @коэффициент ratio @держатель акций stockholder @облигация bond @Государственная казначейская облигация @ГКО government, treasury bond (T-bill) @паевой фонд unit fund, mutual fund @котироваться be listed on stock market @котировка listing @денежная масса money supply @акционерный капиталequity capital@чистая стоимость капиталаequity investment@основной капиталfixed capital@кредитное соглашениеloan agreement@оборотный инструментnegotiated instrument@бухгалтерский учетaccounting, auditing@ревизия @контрольная проверка audit @учет и отчетность accounting and reporting @ограниченная ответственность limited liability @неплатежеспособность insolvency Syn: несостоятельность @сырье raw materials @природные ресурсы natural resources @нефтепровод oil pipeline @трубопровод pipeline @нефтяное месторождение oil field @буровая установка oil rig @выкачка pumping @промысловые скважины oil wells @торговая палата chamber of commerce @фонды предприятия factory assets/funds @отчисления payments @стимул incentive @конкуренция competition @конкурент competitor @конкурентоспособный competitive @рекламный лист descriptive materials, ad @реклама publicity, advertising, commercials @трудоемкий labor intensive @капиталоемкий capital intensive @руководство @управление @менеджмент management, administration @рабочая сила manpower @эксплуатировать to manage, run (e.g. a firm, hotel) @выпуск @объем производства output @валюта currency конвертируемая - convertible твердая - hard @свободно конвертируемая валюта @СКВ freely convertible currency @утечка капитала capital flight @вексельbill (of exchange)@переводной вексель promissory note @банкомат ATM (cash machine) @эмиссия issue @заём loan @ссуда loan @срок погашения maturity @задолженность arrears @ипотека mortgage @залог collateral @кредитодательlender@получатель borrower @безвозмездная субсидия grant @процентная ставка interest rate @учетная ставка discount rate, bank rate @вклад deposit @счет 1. account 2. bill @издержки costs @затратыexpenditures@расходы expenses @наличные cash @накладные расходы overhead @обесценение @амортизация depreciation @внешняя задолженность external debt @управление риском risk management @капиталовложения @инвестиции capital investment @инвестор @вкладчик investor @поступления revenue @текучесть кадров personnel turnover @военно-промышленный комплекс @ВПК military-industrial complex @ВНП @валовой национальный продукт GNP (Gross National Product) @ВВП валовой внутренний продукт на душу населения GDP (Gross Domestic Product) per capita @фонд потребления, накопления consumption, accumulation fund @торговый оборот turnover @товарооборот commodity turnover, circulation @долгосрочныйlong-term@среднесрочный medium-term @текущие планы current plans @дефицитный scarce, rare @дефицит shortage, deficit @оптовыйwholesale@розничный retail @платежный баланс balance of payments @торговый баланс balance of trade @сальдо balance @активы assets @пассивы liabilities @Госбанк State Bank @торгпред trade representative @торгпредство trade mission @торговый советник trade/commercial counselor @прейскурант price list @внутренний рынок domestic market @пробный заказ trial order @скидка discount @пользоваться спросом to be in demand @сбыт sales @поставитьto deliver@снабжать to supply @поставщик supplier @поставка delivery @условия поставки terms of delivery @условия платежа terms of payment @фрахт freight @фрахтование chartering @страхование insurance @склад warehouse/storehouse @груз cargo @погрузкаloading@разгрузка unloading @аккредитив letter of credit @рассрочка платежа credit terms, installment payment plan @торги @заявка на торгах @предложение bid @тендерtender@коносамент bill of lading @запчасти spare parts @фактура invoice @посредник agent, intermediary @подрядчик contractor @закупить to buy/purchase @закупка procurement @заказчик client/customer @погашение кредитов repayment of credit @ставка возмещения rate of reimbursement @брать на себя расходы to cover expenses @пошлина tariff @паушальная сумма lump sum @КПД @коэффициент полезного действия efficiency @забраковать to find/turn out to be defective/ substandard/reject @порча damage @понесенные убытки losses sustained/incurred @передать дело в арбитраж to submit dispute to arbitration @экспортировать to export @экспортные поступления export earnings @импортировать to import @запатентовать to patent @секвестр budget cuts @Налоговый кодекс Tax code @подоходный налог income tax @налог на добавленную стоимость @НДС value-added tax (VAT) @налогообложение taxation @подлежать налогообложению taxable @подать налоговую декларацию to file taxes @налоговая декларация tax return @освобожденный от налогов, tax-exempt @не облагаемый налогом, @не подлежит налогообложению @налоговые льготы tax privileges, tax relief @уклонение от налогов tax evasion @вычитать @списать с налогов to deduct, write off from taxes @недоимка non-collected taxes @недоимщик tax payer in default @сбор налогов tax collection @Словарь переводчика-синхрониста (русско-английский) > ЭКОНОМИКА БИЗНЕС И ФИНАНСЫ
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11 Aktiengesellschaft (AG)
Aktiengesellschaft (AG)
joint stock company (Br.), [business] corporation (US), public [limited] company (Br.), stock company (US);
• an der Börse eingeführte Aktiengesellschaft (AG) stock-exchange-listed company;
• als erstklassig eingestufte Aktiengesellschaft (AG) blue-chip corporation;
• fehlerhaft errichtete Aktiengesellschaft (AG) corporation de facto (US);
• fusionierte Aktiengesellschaft (AG) consolidated corporation (US);
• inländische Aktiengesellschaft (AG) domestic corporation (US);
• staatliche Aktiengesellschaft (AG) government corporation (US);
• Aktiengesellschaft (AG) ohne Beschränkung des Aktienerwerbs public company (Br.);
• Aktiengesellschaft (AG) mit Dividendenbeschränkung limited-dividend corporation (US);
• Aktiengesellschaft (AG) ohne Nachschusspflicht joint-stock company with limited liabilities (Br.);
• als Aktiengesellschaft (AG) eintragen to incorporate (US);
• Aktiengesellschaft (AG) gründen to promote a joint-stock company (Br.), to organize a corporation (US);
• in eine Aktiengesellschaft (AG) umwandeln to convert into a public company (Br.).Business german-english dictionary > Aktiengesellschaft (AG)
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12 обязательства
1) General subject: liabilities2) Mathematics: imputation (по результатам игры)3) Law: warranties (договаривающихся сторон)4) Accounting: liability5) Finances: assumption of estate liability6) Diplomatic term: commitments7) Information technology: commitment8) Oil: responsibilities9) Official expression: commitment (to - перед: Our commitment to our workers starts with ensuring that their working conditions exceed all international standards.)10) Banking: rate-sensitive liabilities, stock11) Patents: commitment (тж. денежные)12) Business: obligation13) Chemical weapons: liability requirements14) Makarov: responsibility -
13 Bilanz
Bilanz f RW balance sheet, B/S, asset and liability statement (Bilanz i. e. S.: Ausweis der Aktiva und Passiva); annual financial statements, annual accounts, statement of financial position (Bilanz i. w. S. als Jahresabschluss einschließlich GuV, Anhang, Lagebereicht, Kapitalflussrechnung, usw.; may include in the wider sense income statement, notes, cash flow statement etc.) • außerhalb der Bilanz FIN off-balance-sheet • die Bilanz kippen GEN tilt the balance • die Bilanz verschleiern RW (BE, infrml) fiddle the balance, (infrml) cook the books (ein Bilanzdelikt = accounting fraud und Verstoß gegen das Gebot der Bilanzklarheit = principle of unambiguous presentation of balance sheet items; anders: Bilanzkosmetik oder Window-Dressing; illegal action; cp. window-dressing = year end legal action) • die Bilanz ziehen 1. GEN strike a balance; 2. RW balance the books • in der Bilanz ansetzen RW show in the balance sheet, report in the balance sheet (Synonym: in der Bilanz ausweisen, bilanzieren) • in der Bilanz getrennt ausweisen RW show separately in the balance sheet* * *f < Rechnung> annual accounts, asset and liability statement, balance sheet (B/S), statement of financial position ■ außerhalb der Bilanz < Finanz> off-balance-sheet ■ die Bilanz kippen < Geschäft> tilt the balance ■ die Bilanz ziehen 1. < Geschäft> strike a balance; 2. < Rechnung> balance the books* * *Bilanz
balance [of accounts], (Bilanzformular) balance sheet, statement [of assets and liabilities] (US), overall statement (US), statement of conditions (US);
• abgekürzte Bilanz condensed balance sheet, trial balance;
• aktive Bilanz credit balance, (Handelsbilanz) favo(u)rable (credit) balance;
• aufgestellte Bilanz balance sheet;
• ausführliche Bilanz detailed balance sheet;
• außenwirtschaftliche Bilanz visible (foreign-trade) balance;
• berichtigte Bilanz post-closing balance sheet, [post-]closing trial balance;
• fiktive Bilanz proforma balance sheet (statement, US);
• finanzwirtschaftliche Bilanz statement of application of funds (US), source and disposition statement;
• frisierte Bilanz faked (cooked, doctored, window-dressed) balance sheet;
• gefälschte Bilanz false (faked, fraudulent, cooked, doctored) balance sheet;
• vertikal gegliederte Bilanz vertical-form balance sheet;
• genormte Bilanz common-size statement;
• geprüfte Bilanz certified balance, audited balance sheet;
• jährliche Bilanz annual balance sheet;
• konsolidierte Bilanz consolidated balance sheet;
• neueste Bilanz up-to-date balance sheet;
• passive Bilanz adverse balance;
• reine Bilanz final balance;
• rohe Bilanz trial (rough) balance;
• ungeprüfte Bilanz unaudited balance sheet;
• vergleichende Bilanz comparative balance sheet;
• verschleierte Bilanz veiled (window-dressed, tampered, faked, cooked, doctored) balance sheet;
• mit Prüfungsvermerk versehene Bilanz certified financial statement (US);
• versicherungstechnische Bilanz actuarial valuation;
• vorläufige Bilanz tentative balance sheet;
• zusammengefasste Bilanz consolidated (summarized, condensed) balance sheet;
• Bilanz einer Aktiengesellschaft corporate balance sheet (statement, US); Bilanz
• ohne Aufwand und Ertrag post-closing trial balance;
• Bilanz eines Einzelkaufmanns sole trader’s balance sheet;
• Bilanz per 30. Juni balance sheet as of 30th of June;
• Bilanz einer OHG partnership balance sheet;
• Bilanz einer Vermögensverwaltung fund balance sheet;
• Bilanz der gesamten Volkswirtschaft net results of overall economic activity;
• Bilanz abschließen to bring down a balance;
• Bilanz analysieren to analyse (interpret, break down, US) a balance sheet;
• in der Bilanz aufführen to show in the balance;
• in der Bilanz unter langfristigen Schulden aufführen to place on the balance sheet among the long-term liabilities;
• in die Bilanz aufnehmen to include in the balance sheet;
• Bilanz aufstellen (erstellen) to strike (get out, prepare, draw up) a balance sheet, to make up a balance [sheet];
• Bilanz fälschen (frisieren, verschleiern) to cook (doctor, fake) a balance sheet;
• Bilanz genehmigen to approve [of] a balance sheet (US coll.);
• in der Bilanz positiv gestalten to show up in black on the balance sheet (US coll.);
• Bilanz lesen to read the balance sheet;
• Bilanz machen to balance;
• Bilanz überprüfen to audit a balance sheet;
• Bilanz veröffentlichen to make the balance sheet public;
• eine Bilanz in Euro veröffentlichen to publish a balance sheet in euro;
• Bilanz vorlegen to submit a balance sheet;
• Bilanz nach den Grundsätzen ordnungsgemäßer Buchführung und Bilanzierung vorlegen to represent a financial statement fairly in accordance with generally accepted accounting principles;
• Bilanz zergliedern to analyse (analyze, US, break down, US) a balance sheet;
• Bilanz ziehen to balance the books, to strike a balance sheet;
• Bilanz seines Lebens ziehen to take stock of one’s life. -
14 inventaris
3 [juridisch] [lijst van dossierstukken] bordereau4 [aanwezige voorwerpen/goederen] stock (in trade) ⇒ inventory, 〈 van gebouw〉 fittings, 〈 van huis〉 furniture♦voorbeelden:jaarlijks de inventaris opmaken • do annual stock-taking, do an annual stocktakede inventaris opmaken van een archief • calendar archives -
15 Aktionärsausschuss
Aktionärsausschuss
shareholders’ committee;
• Aktionärsbeschluss vote of the stockholders;
• Aktionärsbrief shareholder (stockholder, US) newsletter;
• Aktionärsdividende shareholders’ dividend;
• Aktionärsgremium shareholder body;
• Aktionärsgruppe shareholder (stockholder, US) group;
• Aktionärsinformation proxy statement;
• Aktionärsinteresse shareholder (stockholder, US) interests;
• Aktionärskategorien classes of shareholders;
• Aktionärsklage shareholder suit (action), (für die Gesellschaft) representative action, stockholder’s derivative action (US);
• Aktionärskorrespondenz stockholder correspondence (US);
• Aktionärsliste list of members (Br.);
• Aktionärspflege stockholder relations (US), service to shareholders (Br.) (stockholders, US);
• Aktionärsrechte shareholder’s (stockholder’s, US) rights;
• Aktionärsrechte der gleichen Aktiengattung class rights;
• Aktionärsregister subscribers’ (Br.) (stockholders’, US) ledger, stock book (US);
• Aktionärsverpflichtungen liability of stockholders, shareholders’ (stockholders’, US) liabilities;
• Aktionärsversammlung meeting of shareholders (Br.) (stockholders, US);
• gruppenweise stattfindende Aktionärsversammlung class meeting;
• Aktionärsvertreter [im Aufsichtsrat] management representative;
• Aktionärsverzeichnis share list (register) (Br.), nominal list of shareholders (Br.), index of members (Br.), stock ledger (record) (US), list of stockholders (US), (zur Dividendenauszahlung) dividend book;
• Aktionärsvorschlag shareholder’s proposal;
• Aktionärswerbung stockholder solicitation;
• Aktionärszeitschrift external house organ;
• Aktionärszustimmung shareholder (stockholder, US) ratification. -
16 deuda
f.debt.contraer una deuda to get into debtsaldar una deuda to pay off o settle a debtestá lleno de deudas he's heavily o deep in debtdeuda exterior o externa (economics) foreign debtdeuda interior o interna (economics) internal debtdeudas de juego gambling debts* * *1 debt2 RELIGIÓN trespass\contraer una deuda to get into debtestar en deuda con alguien (de dinero) to be in debt to somebody 2 (moralmente) to be indebted to somebodydeuda del Estado public debtdeuda exterior external debtdeuda pública national debt* * *noun f.* * *SF1) (=obligación) debtestar en deuda con algn — (=estar agradecido) to be indebted to sb
2) (Com) debtestar en deuda con algn — (=deber dinero) to be in debt to sb
deuda exterior, deuda externa — foreign debt
deuda pública — national debt, public borrowing
3) (Rel)* * *a) (Com, Fin) debtpagar or saldar una deuda — to pay (off) a debt
contraer una deuda — to run up o (frml) contract a debt
b) ( compromiso moral)deuda con alguien: estoy en deuda con usted — I am indebted to you
c) (Relig)* * *= debt, indebtedness.Ex. Acknowledgements: the author wishes to acknowledge her debt to the authors of the literature that has gone before, and also to the various persons and organisations that have kindly permitted the reproduction of their work.Ex. Citation analyses are justifiably criticized for their inability to reveal 'intellectual indebtedness'.----* cancelación de una deuda = debt write-off.* cobrador de deudas = debt collector.* con muchas deudas = heavily indebted.* deuda externa = external debt, foreign debt.* deuda nacional, la = national debt, the.* deuda pendiente = outstanding debt.* empresa de cobro de deudas = debt collection agency.* estar en deuda = be in debt.* estar en deuda con = be beholden to.* hacer frente a deudas = meet + debts.* liquidación de deudas = debt settlement.* liquidar una deuda = pay off + debt.* lo prometido es deuda = a promise is a promise.* negociación de deudas = debt settlement, debt negotiation.* pagar deudas = meet + debts.* pagar una deuda = repay + debt, satisfy + debt, pay off + debt, pay up.* pago de deuda = debt repayment.* pago de la deuda exterior = debt repayment.* perdonar una deuda = write-off + debt.* plagado de deudas = debt-riddled.* reducción de la deuda externa = debt relief.* saldar una deuda = pay off + debt.* sin deudas = debt free.* * *a) (Com, Fin) debtpagar or saldar una deuda — to pay (off) a debt
contraer una deuda — to run up o (frml) contract a debt
b) ( compromiso moral)deuda con alguien: estoy en deuda con usted — I am indebted to you
c) (Relig)* * *= debt, indebtedness.Ex: Acknowledgements: the author wishes to acknowledge her debt to the authors of the literature that has gone before, and also to the various persons and organisations that have kindly permitted the reproduction of their work.
Ex: Citation analyses are justifiably criticized for their inability to reveal 'intellectual indebtedness'.* cancelación de una deuda = debt write-off.* cobrador de deudas = debt collector.* con muchas deudas = heavily indebted.* deuda externa = external debt, foreign debt.* deuda nacional, la = national debt, the.* deuda pendiente = outstanding debt.* empresa de cobro de deudas = debt collection agency.* estar en deuda = be in debt.* estar en deuda con = be beholden to.* hacer frente a deudas = meet + debts.* liquidación de deudas = debt settlement.* liquidar una deuda = pay off + debt.* lo prometido es deuda = a promise is a promise.* negociación de deudas = debt settlement, debt negotiation.* pagar deudas = meet + debts.* pagar una deuda = repay + debt, satisfy + debt, pay off + debt, pay up.* pago de deuda = debt repayment.* pago de la deuda exterior = debt repayment.* perdonar una deuda = write-off + debt.* plagado de deudas = debt-riddled.* reducción de la deuda externa = debt relief.* saldar una deuda = pay off + debt.* sin deudas = debt free.* * *pagar or saldar una deuda to pay (off) a debtcontraer una deuda to run up o ( frml) contract a debtse cargaron or llenaron de deudas para poder comprar la casa they got themselves heavily into debt to buy the housetiene deudas de varios millones de pesos he has debts of several million pesos, he is several million pesos in debtlogré salir de deudas I cleared o paid off all my debts, I got out of debt2 (compromiso moral) deuda CON algn:estoy en deuda con usted I am indebted to youha pagado su deuda con la sociedad she has paid her debt to society3 ( Relig):perdónanos nuestras deudas forgive us our trespassesCompuestos:funded o consolidated debtwar debt(títulos emitidos) government stock; (suma adeudada) public sector borrowingforeign debtfloating debtnational debtcorporate o private debtnational debtfpl bad debts (pl)fpl doubtful debts (pl)sovereign debtsubordinated debt* * *
deuda sustantivo femeninoa) (Com, Fin) debt;
contraer una deuda to run up o (frml) contract a debt;
deuda pública public debt (AmE), national debt (BrE)b) ( compromiso moral):
deudo,-a m frml relative: se convocó a los deudos para la lectura del testamento, the relatives were called to hear the reading of the will
deuda sustantivo femenino debt: tiene conmigo una deuda de dos mil pesetas, she owes me two thousand pesetas
(moral) estamos en deuda con ellos, we are indebted to them
deuda pública, public debt
' deuda' also found in these entries:
Spanish:
amortizar
- amortización
- cancelar
- cobrar
- cobro
- condonar
- deber
- débito
- liquidar
- liquidación
- perdonar
- prometida
- prometido
- recargar
- reembolsar
- saldar
- saldo
- satisfacción
- satisfacer
- solventar
- trampa
- vencida
- vencido
- abultado
- consolidar
- impago
- nacional
- pagar
- zanjar
English:
amortize
- bad debt
- chip away
- clear
- contract
- debt
- discharge
- due
- indebted
- lien
- oblige
- outstanding
- overdue
- owing
- paid
- pay
- pay off
- recover
- redeem
- repay
- reschedule
- restructure
- satisfy
- settle
- settlement
- unpaid
- unsettled
- write off
- foreign
* * *deuda nf1. [financiera] debt;tiene deudas pendientes con un proveedor he owes money to a supplier;contraer una deuda to get into debt;contrajo deudas (por valor) de varios millones he ran up debts (to the tune) of several million;está lleno de deudas he's heavily o deep in debt;Econ deuda amortizable repayable debt; Econ deuda consolidada funded o long-term debt; Econ deuda a corto plazo short-term debt; Econ deuda exterior foreign debt; Econ deuda externa foreign debt; Cont deudas incobrables bad debt; Econ deuda interior internal debt; Econ deuda interna internal debt;deudas de juego gambling debts;Econ deuda a largo plazo long-term debt; Econ deuda pública Br national debt, US public debt;invertir en deuda pública to buy government bonds;Econ deuda tributaria tax payable o due2. [obligación moral] debt;mi deuda con esta gente es enorme I am enormously indebted to these people;estar en deuda con alguien to be indebted to sb* * *f debt;cargado de deudas deep in debt;libre de deudas free of debts;estar en deuda con alguien fig be in s.o.’s debt, be indebted to s.o.m, deuda f relative* * *deuda nf1) débito: debt2)en deuda con : indebted to* * *deuda n debt -
17 residuo
m remainder* * *residuo agg. residual, remaining, leftover (attr.), surplus (attr.) // (econ.): reddito residuo, residual income; somma residua, residual amount; utili residui, surplus funds // (chim.) in via residua, residually◆ s.m.1 remainder, remnant, rest, surplus: residui di scarto, tailings (o scraps); residui radioattivi, radioactive waste // (comm.): residuo di cassa, cash surplus; residui di merce in magazzino, leftover stock (o remainder of the stock) // (fin.): residui attivi, revenue arrears (o residual assets); residui passivi, expenditure arrears (o residual liabilities) // (amm.) residuo non speso, unexpended balance // (chim.): residuo catramoso, tarry residue; residuo di calcinazione, calx; residui di combustione, residual combustion products; residui di raffinazione, foot // (mecc.) residui di molatura, swarf2 (estens.) remnant, remains (pl.); (fig.) vestige, glimmer: i residui di un incendio, the remains of a fire; un residuo di speranza, a glimmer of hope.* * *[re'siduo] residuo (-a)1. agg(rimanente) remaining, Chim residual2. sm(gen) remainder, Chim fig residue* * *[re'siduo] 1.aggettivo residual, remaining2.sostantivo maschile1) (resto, avanzo) remnant, residue, remains pl.; (traccia) traceresiduo di merce — remaining goods, left-overs
-i industriali, radioattivi — industrial, radioactive waste
2) chim. residual, residue3) comm. (saldo) balance* * *residuo/re'siduo/residual, remaining1 (resto, avanzo) remnant, residue, remains pl.; (traccia) trace; residuo di merce remaining goods, left-overs; i -i di un incendio the remains of a fire; -i industriali, radioattivi industrial, radioactive waste2 chim. residual, residue3 comm. (saldo) balance. -
18 долговые обязательства
1. debenture stockоблигации; долговые обязательства — debenture stock
2. debt issue3. joint bonds4. mortgage debenture5. obligation6. promissory noteпростой вексель, долговое обязательство — promissory note
7. promissory notes8. bondРусско-английский большой базовый словарь > долговые обязательства
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19 book value
Finvalue of a company’s stock according to the company itself, which may differ considerably from the market value.EXAMPLEIt is calculated by subtracting a company’s liabilities and the value of its debt and preferred stock from its total assets. All of these figures appear on a company’s balance sheet. For example:Book value per share is calculated by dividing the book value by the number of shares in issue. If our example is expressed in millions of dollars and the company has 35 million shares outstanding, book value per share would be $650 million divided by 35 million:650/35 = $18.57 book value per shareBook value represents a company’s net worth to its shareholders. When compared with its market value, book value helps reveal how a company is regarded by the investment community. A market value that is notably higher than book value indicates that investors have a high regard for the company. A market value that is, for example, a multiple of book value suggests that investors’ regard may be unreasonably high. -
20 выпущенные в обращение ценные бумаги
1) Economy: outstanding liabilities, outstanding securities2) Stock Exchange: outstandingsУниверсальный русско-английский словарь > выпущенные в обращение ценные бумаги
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См. также в других словарях:
stock — n 1 a: the equipment, materials, or supplies of a business b: a store or supply accumulated; esp: the inventory of the goods of a merchant or manufacturer 2: the ownership element in a corporation usu. divided into shares and represented by… … Law dictionary
stock — The goods and wares of a merchant or tradesman, kept for sale and traffic. In a larger sense, the capital of a merchant or other person, including his merchandise, money, and credits, or, in other words, the entire property employed in business.… … Black's law dictionary
Stock — For capital stock in the sense of the fixed input of a production function, see Physical capital. For other uses, see Stock (disambiguation). Financial markets Public market Exchange Securities … Wikipedia
stock — Synonyms and related words: Animalia, Broadway, ability, abundance, acceptation, accepted, acception, accommodate, accumulate, accumulation, accustomed, acquiescence, affiliation, afford, allotment, allowance, amass, amassment, ancestor, ancestry … Moby Thesaurus
Stock and flow — in the past. A flow variable is measured over an interval of time. Therefore a flow would be measured per unit of time . For example, U.S. nominal gross domestic product refers to a total number of dollars spent during a specific time period,… … Wikipedia
worthless stock — Stock in a corporation, the assets of which, properly valued, are less than its liabilities. Foster v Commissioner (CAI) 112 F2d 109 … Ballentine's law dictionary
Joint stock company — A joint stock company (JSC) is a type of business entity: it is a type of corporation or partnership. Certificates of ownership or stocks are issued by the company in return for each contribution, and the shareholders are free to transfer their… … Wikipedia
Banja Luka Stock Exchange — founded = May 9, 2001 owner = key people = Milan Božić (CEO) currency = BAM listings = mc volume = indexes = BIRS FIRS ERS10 homepage = [http://www.blberza.com/ blberza.com] footnotes = The Banja Luka Stock Exchange (pronounced: /ˌbaɲaˈluːka/) or … Wikipedia
joint-stock company — An unincorporated association of individuals for the purpose of carrying on business and making profits, having a capital stock contributed by the members, which is commonly divided into shares of which each member possesses one or more and which … Ballentine's law dictionary
common stock — A type of equity or capital representing shares of ownership in a corporation. May or may not receive distributions of corporate income in the form of dividends. Receives the lowest priority for repayment in the event of a corporate liquidation.… … Financial and business terms
Large-Value Stock — A type of large cap stock investment where the intrinsic value of the company s stock is greater than the stock s market value. The stock s intrinsic value can be determined by using a valuation model such as discounted cash flow and multiples. A … Investment dictionary