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1 return on assets
Fina measure of profitability calculated by expressing a company’s net income as a percentage of total assets.Abbr. ROAEXAMPLEBecause the ROA formula reflects total revenue, total cost, and assets deployed, the ratio itself reflects a management’s ability to generate income during the course of a given period, usually a year.To calculate ROA, net income is divided by total assets, then multiplied by 100 to express the figure as a percentage:Net income /total assets × 100 = ROAIf net income is $30, and total assets are $420, the ROA is:30 /420 = 0.0714 × 100 = 7.14%A variation of this formula can be used to calculate return on net assets (RONA):Net income /fixed assets + working capital = RONAAnd, on occasion, the formula will separate after-tax interest expense from net income:Net income + interest expense /total assets = ROAIt is therefore important to understand what each component of the formula actually represents.Some experts recommend using the net income value at the end of the given period, and the assets value from beginning of the period or an average value taken over the complete period, rather than an end-of-theperiod value; otherwise, the calculation will include assets that have accumulated during the year, which can be misleading. -
2 Kapital (n), Vermögen (n), Management (n), Ertrag (m), Liquidität
f <Finanz, Vw> capital, assets, management, earnings, liquidity (BE) (CAMEL)Business german-english dictionary > Kapital (n), Vermögen (n), Management (n), Ertrag (m), Liquidität
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3 General Management Assets
Универсальный русско-английский словарь > General Management Assets
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4 School of Assets Management
Military: SAMУниверсальный русско-английский словарь > School of Assets Management
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5 Site Assets Management
Business: SAMУниверсальный русско-английский словарь > Site Assets Management
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6 capital, assets, management, earnings, liquidity
Investment: CAMELУниверсальный русско-английский словарь > capital, assets, management, earnings, liquidity
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7 средства к оплате
Management: accrued assets -
8 распоряжение капиталами
Banks. Exchanges. Accounting. (Russian-English) > распоряжение капиталами
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9 управление активами
1) Economy: assets management2) Banking: asset management3) Business: management of assets4) EBRD: administration of assetsУниверсальный русско-английский словарь > управление активами
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10 активы
сущ.мн фин ( авуары) assets; holdingsдиверсификация активов — asset diversification; diversification of assets
классификация активов — asset classification; classification of assets
конверсия активов — ( разновидность погашения ссуды) asset conversion; conversion of assets
переоценка активов — asset revaluation; revaluation of assets
превышение актива над пассивом — ( баланса) active (favourable, positive) balance
размещение активов — asset allocation; allocation of assets
реализация активов — disposal (monetization, sale) of assets
- актив и пассивактивы, находящиеся в доверительном управлении — trust assets
- активы в иностранной валюте
- активы законного происхождения
- активы, не приносящие дохода
- активы повышенного риска
- активы, приносящие доход
- арендуемые активы
- воспроизводимые активы
- государственные активы за границей
- денежные активы
- долгосрочные активы
- доходные активы
- заложенные активы
- замороженные активы
- истощающиеся активы
- капитальные активы
- краткосрочные активы
- ликвидные активы
- материальные активы
- мёртвые активы
- неликвидные активы
- нематериальные активы
- неосязаемые активы
- производственные активы
- резервные активы
- свободные активы
- сомнительные активы
- текущие активы -
11 управление активами
Asset Management, management of assetsРусско-Английский новый экономический словарь > управление активами
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12 расчёты по договору доверительного управления имуществом
General subject: settlements under agreement on the fiduciary management of assetsУниверсальный русско-английский словарь > расчёты по договору доверительного управления имуществом
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13 dirección por objetivos
• management by crisis• management by objectives• management by walking around• management of capital assets• management of objectives• management of security investmentDiccionario Técnico Español-Inglés > dirección por objetivos
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14 modelo de gestión
• management information system• management model• management of capital assets -
15 ликвидация активов
Management: disposition of assets, liquidation of assetsУниверсальный русско-английский словарь > ликвидация активов
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16 чистые текущие оборотные активы
Management: net current assetsУниверсальный русско-английский словарь > чистые текущие оборотные активы
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17 ניהול נכסים והתחייבויות
assets and liabilities management -
18 счет по управлению активами для многоцелевых операций
Русско-английский словарь по экономии > счет по управлению активами для многоцелевых операций
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19 управление активами предприятий
Banks. Exchanges. Accounting. (Russian-English) > управление активами предприятий
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20 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
См. также в других словарях:
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