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21 нетто-активы
активы (assets), уменьшенные на сумму привлеченных средств (liabilities); имущество, уменьшенное на сальдо регулирующих счетов (или резервов)
Специализированный русско-английский словарь бухгалтерских терминов > нетто-активы
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22 нетто-оборотные активы
оборотные средства (current assets) за вычетом краткосрочной кредиторской задолженности (current liabilities)
Специализированный русско-английский словарь бухгалтерских терминов > нетто-оборотные активы
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23 чистые текущие обязательства
Banks. Exchanges. Accounting. (Russian-English) > чистые текущие обязательства
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24 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 -
25 задолженность задолженност·ь
debts, indebtedness; (обязательства) liabilities; (по налогам, взносам и т.п.) arrearsиметь задолженность — to be in arrears / in the red
ликвидировать задолженность — to be / to pull out of the red
погашать задолженность — to pay / to clear off one's debts / liabilities
погашать задолженность по внешним займам — to repay / to pay off / to clear off foreign debts
внешняя задолженность — external / foreign indebtedness / liability / debt
текущая задолженность — floating / recurring debt
задолженность "третьего мира" — third world debt
страны, имеющие задолженность (по взносам) — countries in arrears
Russian-english dctionary of diplomacy > задолженность задолженност·ь
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26 Verhältnis
Verhältnis n 1. GEN relationship; 2. STAT proportion; 3. RW ratio • im Verhältnis von at the rate of • im Verhältnis zu 1. GEN relative to; 2. STAT in proportion to • über seine Verhältnisse leben GEN live beyond one’s means* * *n 1. < Geschäft> relationship; 2. < Math> proportion; 3. < Rechnung> ratio ■ im Verhältnis von at the rate of ■ im Verhältnis zu 1. < Geschäft> relative to; 2. < Math> in proportion to ■ über seine Verhältnisse leben < Geschäft> live beyond one's means* * *Verhältnis
(Beziehung) relation[ship], condition, rapport, (Quote) quota, dividend, (Vergleich) proportion, rate, ratio;
• im Verhältnis von at the rate of, in the ratio of;
• im umgekehrten Verhältnis in inverse ratio;
• im Verhältnis von eins zu drei in the ratio of one to three, (Bezug neuer Aktien) in the proportion of one new share against every three old shares held;
• in angemessenem Verhältnis in due proportion;
• in freundschaftlichem Verhältnis on friendly terms;
• in gar keinem Verhältnis stehend out of all proportion;
• besitzähnliches Verhältnis quasi possession;
• eheähnliches Verhältnis quasi marriage;
• ehewidriges Verhältnis extra-marital relationship;
• festes Verhältnis definite ratio;
• funktionierendes Verhältnis working relationship;
• gespanntes Verhältnis strained relations;
• gesundes Verhältnis healthy relationship;
• nießbrauchähnliches Verhältnis quasi usufruct;
• obligatorisches Verhältnis contractual obligation;
• persönliches Verhältnis personal relationship;
• vertragähnliches Verhältnis quasi-contractual relationship, quasi contract;
• verwahrungsähnliches Verhältnis quasi-deposit;
• Verhältnis der Aktiva zu den Passiva equity ratio;
• Verhältnis der flüssigen Aktiva zu den gesamten Verbindlichkeiten ratio of current assets to total liabilities;
• Verhältnis zwischen Angebot und Nachfrage ratio (proportion) between supply and demand;
• Verhältnis zwischen Arbeitgeber und Arbeitnehmer industrial relations (US);
• Verhältnis auf dem Arbeitsmarkt labo(u)r situation;
• Verhältnis geleisteter Arbeitsstunden zum Preis work-time price ratio;
• Verhältnis von Eigen- zu Fremdkapital credit ratio (US);
• Verhältnis von Gewinn zu Umsatz sales-profit ratio;
• Verhältnis zur Kundschaft customer relations;
• Verhältnis der Mietparteien landlord and tenant relationship;
• Verhältnis der finanziellen (liquiden) Mittel financial ratio;
• günstiges Verhältnis des Nettoanteils favo(u)rable equity position;
• Verhältnis der Netto- zur Bruttobelastung proportion of the net load to the gross load;
• Verhältnis von Nettoumsatz zu Betriebskapital working-capital turnover;
• Verhältnis von Obligationen und Vorzugsaktien zu Stammaktien leverage;
• Verhältnis zwischen Prinzipal und Angestellten relation of master to servants;
• Verhältnis des Reingewinns zum Eigenkapital net profit to net worth ratio (US);
• Verhältnis der Rücklagen zu den Verbindlichkeiten proportion of reserves to liabilities;
• Verhältnis der Sichteinlagen zu den Gesamteinlagen ratio of time deposits to total deposits;
• Verhältnis offener Stellen zu Arbeitslosen vacancy-unemployment ratio;
• Verhältnis von 60% Text zu 40% Anzeigenraum 60 - 40 ratio of text to advertising;
• Verhältnis von Umlaufvermögen zu kurzfristigen Schulden (Verbindlichkeiten) current [position] ratio, (Kreditbeurteilung) banker’s ratio;
• Verhältnis sämtlicher Verbindlichkeiten zum Eigenkapital liabilities-to-worth ratio;
• nach dem Verhältnis beitragen to contribute proportionally;
• Verhältnis berechnen to pro-rate;
• in ein richtiges Verhältnis bringen to proportion;
• äußerst ungünstiges Verhältnis von Fremd- zu Eigenkapital haben to be riding high on leverage;
• nach dem Verhältnis der Beträge kürzen to reduce pro rata;
• zum Einkommen in keinem Verhältnis stehen to be out of proportion to one’s income;
• zum Ergebnis in keinem Verhältnis stehen to bear no relation to the result;
• in einem Verhältnis 1:1 stehen to have a one-to-one relationship;
• Verhältnisanteil ratable (proportionate) share, quota, dividend;
• Verhältnisklausel average clause. -
27 задолженность
1. backlog2. debt3. liabilities4. outstandings5. score6. arrear7. arrearage8. indebtedness9. debt owed by10. liabilityСинонимический ряд:хвост (сущ.) хвост -
28 Vermögensaufstellung
Vermögensaufstellung f 1. BANK statement of affairs, statement of assets (des Insolvenzschuldners); 2. FIN financial statement; 3. RW (AE) schedule of assets; 4. RECHT account of assets and liabilities; 5. STEUER statement of assets • die Vermögensaufstellung vorbereiten FIN prepare a schedule of assets, prepare the statement of net assets* * *f 1. < Bank> des Insolvenzschuldners statement of affairs, statement of assets; 2. < Finanz> financial statement; 3. < Rechnung> schedule of assets (AE) ; 4. < Recht> account of assets and liabilities; 5. < Steuer> statement of assets ■ die Vermögensaufstellung vorbereiten < Finanz> prepare a schedule of assets, prepare the statement of net assets* * *Vermögensaufstellung
statement (inventory, listing, US) of one’s property, property statement (status), statement of assets and liabilities, (Gemeinschuldner) statutory statement of affairs (Br.) -
29 внешняя задолженность
1. foreign liabilities2. foreign debtРусско-английский большой базовый словарь > внешняя задолженность
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30 Liquiditätskoeffizient
Liquiditätskoeffizient m FIN working capital ratio (definiert als Umlaufvermögen: kurzfristige Verbindlichkeiten = current assets: current liabilities; Synonym: Liquidität dritten Grades; nicht als Quotient definiert, wie die Liquiditätsgrade bzw. der Liquiditätskoeffizient, jedoch ebenfalls eine horizontale Liquiditäts- und Bilanzkennzahl, ist das Nettoumlaufvermögen = Net Working Capital = net current assets = net working capital = current assets minus current liabilities = Umlaufvermögen minus kurzfristige Verbindlichkeiten = langfristig finanziertes Umlaufvermögen)* * *Liquiditätskoeffizient
working capital (liquidity) ratio -
31 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. -
32 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: -
33 working capital
Finthe funds that are readily available to operate a business.EXAMPLEWorking capital comprises the total net current assets of a business minus its creditors.Current assets – current liabilitiesCurrent assets are cash and assets that can be converted to cash within one year or a normal operating cycle; current liabilities are monies owed that are due within one year.If a company’s current assets total £300,000 and its current liabilities total £160,000, its working capital is:$300,000 – $160,000 = $140,000 -
34 Nettoumlaufvermögen
Nettoumlaufvermögen n FIN, RW net working capital, working capital, working assets, net current assets, net quick assets (Liquiditätskennzahl zur Kennzeichnung des langfristig finanzierten Umlaufvermögens; Synonym: Working Capital = Net Working Capital = Umlaufvermögen minus kurzfristige Verbindlichkeiten = current assets minus current liabilities; anders: die Liquiditätsgrade und der Liquiditätskoeffizient sind als Quotienten definiert)* * * -
35 Reinvermögen
Reinvermögen n FIN, RW net worth, net assets, net equity, net wealth; (AE) shareholders’ equity (Aktiva minus Verbindlichkeiten = total assets minus total liabilities)* * *n 1. < Börse> shareholders' equity (AE) ; 2. <Finanz, Rechnung, Vw> actual net worth, net assets, net equity, net wealth, net worth* * *Reinvermögen
financial worth, net (actual) assets -
36 нетто-активы
1) General subject: nett assets2) Economy: net wealth, unamortized cost3) Accounting: net assets (активы (assets), уменьшенные на сумму привлечённых средств (liabilities); имущество, уменьшенное на сальдо регулирующих счетов (или резервов))4) Business: book value, carrying value, net assets, net book value5) Makarov: net assets (стоимость капитала по рыночной цене, т. е. включая "неосязаемые ценности" минус сумма долговых обязательств) -
37 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. -
38 actif
actif, -ive [aktif, iv]1. adjective2. masculine noun* * *
1.
- ive aktif, iv adjectif1) ( occupé) active2) ( pas passif) [participation] active3) ( plein d'énergie) gén active; [marché, secteur] buoyant4) ( agissant) [substance, principe] active5) Linguistique [forme, voix] active
2.
nom masculin1) Financel'actif — the assets (pl)
à mettre à l'actif de quelqu'un — fig a point in somebody's favour [BrE]
2) Linguistique active (voice)
3.
actifs nom masculin pluriel Économie working population (sg)* * *aktif, iv (-ive)1. adj1) (rôle, vie, personne) active2) (substance, principe) active2. nm1) COMMERCE assets pl2) LINGUISTIQUE active, active voice3) fig3. actifs nmpl1) (= personnes) people in employment2) (financiers) assets* * *A adj1 ( occupé) [personne, vie] active; les femmes actives working women; la vie active working life; service actif active service; l'armée d'active the regular army;2 ( pas passif) [association, participation] active; [propagande] vigorous; jouer/avoir un rôle actif dans qch to play/to have an active part in sth; avoir/prendre une part active à qch to play/to take an active part in sth; militant actif activist;4 ( agissant) [substance, principe] active;5 Ling voix active active voice.C nm Fin, Compta l'actif the assets (pl); à l'actif du bilan on the assets side; à mettre à l'actif de qn fig a point in sb's favourGB.actif brut gross assets (pl); actif disponible liquid assets (pl); actif immobilisé fixed assets (pl); actif net net assets (pl).( féminin active) [aktif, iv] adjectif1. [qui participe - membre, militaire, supporter] activeparticiper de façon ou prendre une part active à to take part fully ou an active part inactif nom masculinvoir aussi link=pluriel pluriel2. [travailleur] member of the active ou working populationles actifs the active ou working populationmettre ou porter une somme à l'actif de quelqu'un to add a sum to somebody's assetsactif fictif/réel fictitious/real assetsactive nom féminin -
39 чистая сумма внешнего долга
1) Economy: net foreign debt2) Banking: net foreign liabilitiesУниверсальный русско-английский словарь > чистая сумма внешнего долга
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40 Buchwert
Buchwert m 1. FIN book value (definiert als Gesamtvermögen minus immaterielles Vermögen minus Schulden; defined as total assets minus intangible assets minus liabilities; cf KBV = Kurs-Buchwert-Verhältnis = price-to-book ratio = P/B ratio); 2. GEN written-down value (Restbuchwert); net book value (Nettobuchwert, book value after depreciation); 3. RW accounting value, book cost, amortized cost, carrying value; 4. WIWI cost* * *m 1. < Finanz> book value; 2. < Geschäft> written-down value; 3. < Rechnung> accounting value, book cost, carrying value; 4. <Vw> cost* * *Buchwert
book (accounting, carrying) value, book (amortized) cost;
• Buchwerte book figures, nominal assets (US);
• börsenmäßig gehandelte Buchwerte inscribed stocks (Br.);
• Buchwert vor Abschreibungen gross book value;
• Buchwert des Gesellschaftskapitals book value of a company’s resources;
• Buchwert nach Vornahme von Abschreibungen net book value;
• Buchwerte bei der Verwertung erzielen to realize at book value;
• Buchwert übersteigenden Erlös erzielen to yield a profit over the book value;
• Buchwert herabsetzen (heraufsetzen) to write down (up) the book value;
• Buchwerte erheblich übersteigen to be appreciably in excess of book values.
См. также в других словарях:
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