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1 balance
• aplomb• asset and liability sheet• asset and liability statement• balance• balance sheet• composure• counterpoise• equanimity• equilibrium• equipoise• poise• proportion• remainder• residue• self-positioning• self-powered• stasis -
2 balance general de activos y pasivos
• asset and liability sheetDiccionario Técnico Español-Inglés > balance general de activos y pasivos
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3 pasivo que no aparece en el balance
• off-balance sheet liabilityDiccionario Técnico Español-Inglés > pasivo que no aparece en el balance
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4 hoja de balance
• asset and liability sheet• balance sheet -
5 метод обязательств по балансу
balance sheet liability method4000 полезных слов и выражений > метод обязательств по балансу
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6 обязательство забалансовое
off-balance sheet liability4000 полезных слов и выражений > обязательство забалансовое
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7 забалансовое обязательство
Banks. Exchanges. Accounting. (Russian-English) > забалансовое обязательство
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8 забалансовое обязательство
1) Economy: off-balance sheet, off-balance sheet liability2) Banking: off-balance sheet engagement3) EBRD: contingent liabilityУниверсальный русско-английский словарь > забалансовое обязательство
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9 пассив баланса
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10 пассив балансового отчета
Универсальный русско-английский словарь > пассив балансового отчета
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11 пассивная часть баланса
Универсальный русско-английский словарь > пассивная часть баланса
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12 пассивная часть балансового отчета
Универсальный русско-английский словарь > пассивная часть балансового отчета
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13 обязательство долгосрочное
consolidated/ unified debt, fixed/long-term liability, off-balance sheet liability4000 полезных слов и выражений > обязательство долгосрочное
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14 внебалансовое обязательство
Accounting: off-balance sheet liabilityУниверсальный русско-английский словарь > внебалансовое обязательство
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15 метод балансовых обязательств
Economy: balance sheet liability methodУниверсальный русско-английский словарь > метод балансовых обязательств
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16 метод обязательств по балансу
Универсальный русско-английский словарь > метод обязательств по балансу
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17 пассивная часть баланса
пассивная часть баланса
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[ http://www.iks-media.ru/glossary/index.html?glossid=2400324]Тематики
- электросвязь, основные понятия
EN
Русско-английский словарь нормативно-технической терминологии > пассивная часть баланса
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18 omaisuustase
balance sheet (noun)* * *• asset and liability statementbookkeeping• balance sheet -
19 статья пассива
liability entry in accounts, liability (on balance sheet) -
20 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.
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См. также в других словарях:
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Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
balance sheet — an important business document that shows what a business owns and owes as of the date shown. Essentially a balance sheet is a list of business assets and their cost on one side and a list of liabilities and owners equity (investment in the… … Financial and business terms
Balance Sheet — A financial statement that summarizes a company s assets, liabilities and shareholders equity at a specific point in time. These three balance sheet segments give investors an idea as to what the company owns and owes, as well as the amount… … Investment dictionary
Balance Sheet Reserves — An amount expressed as a liability on the insurance company s balance sheet for benefits owed to policy owners. Balance sheet reserves represent the amount of money insurance companies set aside for future insurance claims or claims that have… … Investment dictionary
Balance sheet accounts — Represent the financial institution s present assets and liabilities. They contain information on the actual balances at a given time. Balance sheet reports Include: Break even rates on assets Compensation statement balance confirmation … International financial encyclopaedia
balance sheet — (Roget s IV) n. Syn. annual report, budget, liability and asset sheet; see statement 3 … English dictionary for students
balance sheet identity — Total assets = Total liabilities ( liability) + Total stockholders equity. Bloomberg Financial Dictionary … Financial and business terms
balance sheet test — The test of insolvency under the bankruptcy definition of insolvency. 9 Am J2d Bankr § 1065. Considering the aggregate of liability against the aggregate value of assets; the relation of the aggregate of liabilities to assets. 9 Am J2d Bankr §160 … Ballentine's law dictionary
Off-balance-sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
off-balance sheet — An asset, liability or commitment that is not reflected in a company s balance sheet is said to be off balance sheet. For example, off balance sheet financing is financing that is not shown as a liability on a company s balance sheet. + off… … Law dictionary