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1 noncurrent liability
учет, фин. = long-term debt -
2 liability
n1) обязанность; ответственность3) pl долги, задолженность, денежные обязательства4) бухг. пассив
- absolute liability
- acceptance liabilities
- accrued liabilities
- actual tax liability
- additional liabilities
- assessed tax liabilities
- bank liabilities
- business liabilities
- capital liabilities
- carrier's liability
- civil liability
- collective liability
- common law liability
- contingent liabilities
- contract liabilities
- contractual liabilities
- corporate liability
- corporate profits tax liability
- criminal liability
- cross liabilities
- current liabilities
- debt liability
- debtor's liability for payment of the borrowed funds
- deferred liabilities
- deposit liabilities
- direct liability
- eligible liabilities
- employer's liability
- estimated liabilities
- external liabilities
- financial liability
- fixed liabilities
- floating liabilities
- foreign liabilities
- full liability
- government liability
- gross liabilities
- imputed liability
- income tax liability
- indirect liability
- individual liability
- insurance liability
- interest sensitive liabilities
- internal liabilities
- joint liability
- joint and several liability
- licensee's liabilities
- licensor's liability
- legal liability
- limited liability
- liquid liabilities
- long-term liabilities
- material liability
- matured liabilities
- maturing liability
- maximum liability
- noncontractual liability
- noncurrent liabilities
- net liabilities
- off-balance-sheet liability
- other liabilities
- outstanding liabilities
- partnership liabilities
- payroll liabilities
- pension liabilities
- personal liability
- primary liability
- prime liability
- prior-year tax liability
- products liability
- proportional liability
- quick liabilities
- rate-sensitive liabilities
- reserve liability
- secondary liabilities
- secured liability
- short-term liabilities
- sight liability
- solo liability
- tax liability
- time liability
- total liabilities
- trade liabilities
- underwriting liability
- unfunded pension liability
- unlimited liability
- vicarious liability
- year's tax liability
- liability for compensation
- liability for damage
- liability for damages
- liability for debts
- liability for debts and torts
- liability for defects
- liability for endorsement
- liability for infringement
- liability for loss
- liability for partnership debts
- liabilities for settlements
- liability for tax
- liability of an acceptor
- liabilities of a bank
- liability of a carrier
- liability of a drawer
- liability of indemnity
- liability of infringement
- liability on a bill
- liability on a charter
- liability to compensate for damage
- liability to compensate for losses
- liabilities to creditors
- liability to furnish information
- liability to indemnify
- liability to insure
- liability to pay customs duties
- liability to provide maintenance
- liabilities to stockholders
- liabilities under a contract
- without liability
- accept liability
- accrue liabilities
- admit liability
- assume liability
- break down liabilities
- calculate tax liability
- carry as liability
- clear the current liability
- clear off liabilities
- contract liabilities
- create liability
- deny liability
- discharge liabilities
- discharge from liability
- discharge from liabilities
- disclaim liability
- enjoy limited liability
- establish liability
- exclude liability
- exempt liability
- extend liability
- fail to one's liabilities
- fail to meet liabilities
- free from liability
- have liability on a bill
- incur liability
- incur liabilities
- involve liability
- limit liability
- meet liabilities
- minimize tax liability
- modify liabilities
- pay liabilities
- plug the state's unfunded pension liability
- release from liability
- relieve from liability
- repay liabilities
- repudiate liability
- service one's liabilities
- shoulder liability
- take liability upon oneself
- understate tax liability
- undertake liabilityEnglish-russian dctionary of contemporary Economics > liability
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3 liability
1) ответственность, обязанность2) обязательство; долг, задолженность3) бухг. пассив4) помеха, препятствие, обуза• -
4 long-term debt
фин., учет долгосрочный долг, долгосрочная задолженность, долгосрочное обязательство (долговые обязательства со сроками погашения более года, напр., облигации или векселя сроком более года; реже под долгосрочным долгом подразумеваются облигации со сроками свыше 5-10 лет)Syn:Ant:See:
* * *
долгосрочный долг: обязательства со сроками более года или облигации со сроками свыше 5-10 лет; см. long bond.* * ** * *долгосрочная задолженность; длинный кредит; долг со сроком погашения свыше пяти лет; долгосрочные заимствования; долгосрочные кредиты. Обязательство со сроком погашения более одного года, начиная со дня его выпуска. Также называются Funded debt (консолидированный долг) . Инвестиционная деятельность .* * *долговые обязательства, срок действия которых превышает один год, как при операциях лизинга
См. также в других словарях:
noncurrent liability — A liability due in one year. Bloomberg Financial Dictionary … Financial and business terms
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current/noncurrent method — The translation of all of a foreign subsidiary s current assets and liabilities ( liability) into home currency at the current exchange rate while noncurrent assets and liabilities are translated at the historical exchange rate; that is, the rate … Financial and business terms
Current / noncurrent method — Under this currency translation method, all of a foreign subsidiary s current assets and liabilities are translated into home currency at the current exchange rate while noncurrent assets and liabilities are translated at the historical exchange… … Financial and business terms
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
all-financial resources concept — In the USA, the basis for preparing a statement of changes in financial position. The statement presents transactions affecting working capital and transactions not affecting working capital if they are of a material noncurrent nature, such as… … Accounting dictionary
