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1 umanga taunaha tāpui
limited liabilities company -
2 umanga taunaha tāpui
limited liabilities company -
3 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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4 Aktiengesellschaft ohne Nachschusspflicht
Aktiengesellschaft ohne Nachschusspflicht
joint-stock company with limited liabilities (Br.)Business german-english dictionary > Aktiengesellschaft ohne Nachschusspflicht
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5 balance sheet
Fina financial report stating the total assets, liabilities, and owners’ equity of an organization at a given date, usually the last day of the accounting period. The debit side of the balance sheet states assets, while the credit side states liabilities and equity, and the two sides must be equal, or balance.EXAMPLEAssets include cash in hand and cash anticipated (receivables), inventories of supplies and materials, properties, facilities, equipment, and whatever else the company uses to conduct business. Assets also need to reflect depreciation in the value of equipment such as machinery that has a limited expected useful life.Liabilities include pending payments to suppliers and creditors, outstanding current and long-term debts, taxes, interest payments, and other unpaid expenses that the company has incurred.Subtracting the value of aggregate liabilities from the value of aggregate assets reveals the value of owners’ equity. Ideally, it should be positive. Owners’ equity consists of capital invested by owners over the years and profits (net income) or internally generated capital, which is referred to as “retained earnings”; these are funds to be used in future operations.As an example: -
6 befristet
befristet adj RECHT limited in time, terminable (Vertrag) • befristet beschäftigt PERS (employed) on a fixed-term contract, (employed) on a temporary job, temporarily employed* * ** * *befristet
limited in time, timed, for a fixed time, terminable;
• befristet anlegen to invest at short notice;
• befristete Einlage (bei Bank) time deposit;
• befristetes Eintrittsrecht option;
• befristete Entladezeit (Bahn) expiration of free time;
• befristete Forderung deferred claim;
• befristeter Kredit time loan;
• befristeter Scheck memorandum check (US);
• befristete Spareinlagen time deposits;
• befristete Verbindlichkeiten time liabilities;
• befristeter Wechsel sight draft. -
7 Aktiva
Aktiva npl RW assets (Synonym: Vermögensgegenstände, Vermögensgüter, Vermögenswerte)* * ** * *Aktiva
(Bilanz) assets, effects, resources (US coll.);
• in der Substanz abnehmende Aktiva wasting assets;
• antizipative Aktiva accrued receivables (US) (assets);
• nur zur Deckung der Sicherungsübereignungsansprüche ausreichende Aktiva fully pledged assets;
• nicht bewertbare Aktiva (Versicherungswesen) unadmitted assets;
• Ertrag bringende Aktiva earning assets;
• festliegende Aktiva capital (fixed, permanent) assets;
• flüssige Aktiva circulating (current, quick, floating, fluid, US) assets;
• nicht flüssige Aktiva frozen assets;
• geschäftliche Aktiva business resources (coll.);
• jederzeit greifbare Aktiva available (tangible) assets, active capital;
• leicht greifbare Aktiva easily realizable assets;
• immaterielle Aktiva (Patente usw.) intangible assets;
• kurzfristige Aktiva limited-life assets;
• mögliche Aktiva contingent assets;
• leicht realisierbare Aktiva quick (fluid, US) assets;
• schwer realisierbare Aktiva sticky (unmarketable) assets;
• sofort realisierbare Aktiva liquid (fluid, US) assets;
• nicht sofort realisierbare Aktiva frozen assets;
• reine Aktiva net assets (US);
• scheinbare Aktiva fictitious assets;
• sonstige Aktiva (Bilanz) other assets;
• transitorische Aktiva deferred (suspense) assets, accrued income, unexpired expense;
• unzureichende Aktiva insufficient assets;
• veranschlagte Aktiva estimated assets;
• [frei] verfügbare Aktiva available assets;
• zur Verteilung für die Masse verfügbare Aktiva (Konkurs) unpledged assets, assets on hand;
• teilweise zur Masseverteilung verfügbare Aktiva partly pledged assets;
• verpfändete Aktiva assets pledged as collateral;
• nicht verwertbare Aktiva unmarketable assets;
• werbende Aktiva productive assets;
• Aktiva einer Bank bank’s resources;
• Aktiva mit überhöhtem Buchwert watered assets;
• Aktiva hoher Liquiditätsstufe liquid assets, near money (US sl.);
• Aktiva und Passiva assets and liabilities, debts active and passive;
• die Aktiva belaufen sich auf the assets add up to;
• Verhältnis der flüssigen Aktiva zu den laufenden Verbindlichkeiten working capital ratio (US);
• Aktiva nach Liquidationsgesichtspunkten aufführen to arrange assets in the order of liquidity;
• als Aktiva behandeln to carry as assets;
• Aktiva feststellen to marshal the assets;
• Aktiva im Konkurs (Verteilungsplan) feststellen to marshal assets;
• Aktiva und Passiva übernehmen to take over accounts receivable and accounts payable (US). -
8 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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9 balance sheet audit
Fina limited audit of the items on a company’s balance sheet in order to confirm that it complies with the relevant standards and requirements. Such an audit involves checking the value, ownership, and existence of assets and liabilities and ensuring that they are correctly recorded. -
10 Treadgold, Arthur Newton Christian
SUBJECT AREA: Mining and extraction technology[br]b. August 1863 Woolsthorpe, Grantham, Lincolnshire, Englandd. 23 March 1951 London, England[br]English organizer of the Yukon gold fields in Canada, who introduced hydraulic mining.[br]A direct descendant of Sir Isaac Newton, Treadgold worked as a schoolmaster, mostly at Bath College, for eleven years after completing his studies at Oxford University. He gained a reputation as an energetic teacher who devoted much of his work to sport, but he resigned his post and returned to Oxford; here, in 1897, he learned of the gold rush in the Klondike in the Canadian northwest. With a view to making his own fortune, he took a course in geology at the London Geological College and in 1898 set off for Dawson City, in the Yukon Territory. Working as a correspondent for two English newspapers, he studied thoroughly the situation there; he decided to join the stampede, but as a rather sophisticated gold hustler.As there were limited water resources for sluicing or dredging, and underground mining methods were too expensive, Treadgold conceived the idea of hydraulic mining. He designed a ditch-and-siphon system for bringing large amounts of water down from the mountains; in 1901, after three years of negotiation with the Canadian government in Ottawa, he obtained permission to set up the Treadgold Concession to cover the water supply to the Klondike mining claims. This enabled him to supply giant water cannons which battered the hillsides, breaking up the gravel which was then sluiced. Massive protests by the individual miners in the Dawson City region, which he had overrun with his system, led to the concession being rescinded in 1904. Two years later, however, Treadgold began again, forming the Yukon Gold Company, initially in partnership with Solomon Guggenheim; he started work on a channel, completed in 1910, to carry water over a distance of 115 km (70 miles) down to Bonanza Creek. In 1919 he founded the Granville Mining Company, which was to give him control of all the gold-mining operations in the southern Klondike region. When he returned to London in the following year, the company began to fail, and in 1920 he went bankrupt with liabilities totalling more than $2 million. After the Yukon Consolidated Gold Corporation had been formed in 1923, Treadgold returned to the Klondike in 1925 in order to acquire the assets of the operating companies; he gained control and personally supervised the operations. But the company drifted towards disaster, and in 1930 he was dismissed from active management and his shares were cancelled by the courts; he fought for their reinstatement right up until his death.[br]Further ReadingL.Green, 1977, The Gold Hustlers, Anchorage, Alaska (describes this outstanding character and his unusual gold-prospecting career).WKBiographical history of technology > Treadgold, Arthur Newton Christian
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