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21 consolidated balance sheet
учет, фин. консолидированный [сводный, объединенный\] баланс (баланс, показывающий состояние активов и обязательств группы компаний как единого хозяйствующего субъекта; строится путем объединения балансов материнской (головной) и дочерних компаний и корректировки на внутригрупповые операции)See:parent company, subsidiary company, pooling of interest, merger, intercompany elimination, combined balance sheet
* * *
= consolidated accounts.* * *сводный баланс; консолидированный баланс. . Словарь экономических терминов .Англо-русский экономический словарь > consolidated balance sheet
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22 purchase accounting
учет учет по методу приобретения* (метод бухгалтерского учета, который используется в деловых комбинациях, рассматриваемых как приобретение одной компании другой; купленный гудвилл регистрируется компанией-покупателем как разница между стоимостью приобретенной компании и справедливой стоимостью материальных и различных нематериальных активов за вычетом обязательств)See:* * *. . Словарь экономических терминов . -
23 метод объединения долей
General subject: pooling of interest methodУниверсальный русско-английский словарь > метод объединения долей
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24 просте об'єднання капіталів
( при злитті компаній) pooling of interestУкраїнсько-англійський словник > просте об'єднання капіталів
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25 cumulo
m heap, pile* * *cumulo s.m.1 ( mucchio) heap, pile; ( gran quantità) lot: cumulo d'incarichi, plurality of offices (o pluralism); un cumulo di ragioni, a number of reasons; dire un cumulo di sciocchezze, to talk a heap (o a pile) of nonsense // (econ.): cumulo di interessi, pooling of interest; cumulo di ordini inevasi, backlog of unfilled orders; cumulo di stipendi, plurality of salaries; cumulo dei redditi, combined income // (trib.) cumulo di imposte, cumulative taxation // (dir.): cumulo dei procedimenti, joinder of actions; cumulo dei reati, ( per fini processuali) joinder offences; cumulo delle pene, ( concorso materiale) consecutive sentences2 (meteor.) cumulus*.* * *['kumulo]sostantivo maschile1) (mucchio) heap, pile, mound; (di foglie, sabbia) drift2) fig.3) (accumulazione) accumulationcumulo degli stipendi — = drawing several salaries concurrently
4) meteor. cumulus** * *cumulo/'kumulo/sostantivo m.1 (mucchio) heap, pile, mound; (di foglie, sabbia) drift; cumulo di neve snowdrift; un cumulo di macerie a pile of rubble2 fig. è un cumulo di sciocchezze that's a load of old rubbish3 (accumulazione) accumulation; cumulo degli stipendi = drawing several salaries concurrently4 meteor. cumulus*. -
26 Interessengemeinschaft
f1. interest group; WIRTS. (Vereinbarung) pooling agreement; (Vereinigung) combine, pool; (Kartell) syndicate* * *die Interessengemeinschaftcommunity of interests; pool* * *In|te|rẹs|sen|ge|mein|schaftf* * *In·ter·es·sen·ge·mein·schaftf community of interests, syndicate* * *1. interest group; WIRTSCH (Vereinbarung) pooling agreement; (Vereinigung) combine, pool; (Kartell) syndicateIG f; -, -s; abk2. (Interessengemeinschaft) interest group* * *(IG) f.activity group n.association n.club n. -
27 Hypothekenschuldverschreibung
Hypothekenschuldverschreibung
mortgage bond (US) (debenture, Br.);
• Hypothekensubventionierungssystem mortgage subsidy system;
• Hypothekentilgung extinguishment (redemption, discharge, paying off) of a mortgage, repayment of a mortgage debt, mortgage amortization;
• Hypothekenübernahme assuming (assumption) of a mortgage;
• Hypothekenurkunde mortgage deed (certificate);
• Hypothekenvaluta mortgage money;
• restliche Hypothekenvaluta balance outstanding on a mortgage;
• Hypothekenvereinigung pooling of mortgages, tacking;
• Hypothekenvereinigungsanspruch right to tack (Br.);
• Hypothekenvermittler mortgage broker;
• Hypothekenvermittlung mortgage broking;
• Hypothekenverschuldung mortgage indebtedness;
• Hypothekenversicherungsanstalt mortgage insurance company;
• Hypothekenvertrag mortgage transaction;
• Hypothekenverzeichnis statutory register of mortgages;
• Hypothekenverzinsung interest on mortgage;
• Hypothekenvormerkung mortgage caution;
• Hypothekenvorrang priority of a mortgage;
• Hypothekenwert value of a mortgage;
• Hypothekenwerte mortgage papers;
• Hypothekenzinsen mortgage interest (rates);
• Hypothekenzinssatz rate of interest on mortgage loan, mortgage [interest] rate;
• Hypothekenzinszahlungen mortgage interest payments.Business german-english dictionary > Hypothekenschuldverschreibung
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28 Singer, Isaac Merritt
[br]b. 27 October 1811 Pittstown, New York, USAd. 23 July 1875 Torquay, Devonshire, England[br]American inventor of a sewing machine, and pioneer of mass production.[br]The son of a millwright, Singer was employed as an unskilled labourer at the age of 12, but later gained wide experience as a travelling machinist. He also found employment as an actor. On 16 May 1839, while living at Lockport, Illinois, he obtained his first patent for a rock-drilling machine, but he soon squandered the money he made. Then in 1849, while at Pittsburgh, he secured a patent for a wood-and metal-carving machine that he had begun five years previously; however, a boiler explosion in the factory destroyed his machine and left him penniless.Near the end of 1850 Singer was engaged to redesign the Lerow \& Blodgett sewing machine at the Boston shop of Orson C.Phelps, where the machine was being repaired. He built an improved version in eleven days that was sufficiently different for him to patent on 12 August 1851. He formed a partnership with Phelps and G.B. Zieber and they began to market the invention. Singer soon purchased Phelps's interest, although Phelps continued to manufacture the machines. Then Edward Clark acquired a one-third interest and with Singer bought out Zieber. These two, with dark's flair for promotion and marketing, began to create a company which eventually would become the largest manufacturer of sewing machines exported worldwide, with subsidiary factories in England.However, first Singer had to defend his patent, which was challenged by an earlier Boston inventor, Elias Howe. Although after a long lawsuit Singer had to pay royalties, it was the Singer machine which eventually captured the market because it could do continuous stitching. In 1856 the Great Sewing Machine Combination, the first important pooling arrangement in American history, was formed to share the various patents so that machines could be built without infringements and manufacture could be expanded without fear of litigation. Singer contributed his monopoly on the needle-bar cam with his 1851 patent. He secured twenty additional patents, so that his original straight-needle vertical design for lock-stitching eventually included such refinements as a continuous wheel-feed, yielding presser-foot, and improved cam for moving the needle-bar. A new model, introduced in 1856, was the first to be intended solely for use in the home.Initially Phelps made all the machines for Singer. Then a works was established in New York where the parts were assembled by skilled workers through filing and fitting. Each machine was therefore a "one-off" but Singer machines were always advertised as the best on the market and sold at correspondingly high prices. Gradually, more specialized machine tools were acquired, but it was not until long after Singer had retired to Europe in 1863 that Clark made the change to mass production. Sales of machines numbered 810 in 1853 and 21,000 ten years later.[br]Bibliography12 August 1851, US patent no. 8,294 (sewing machine)Further ReadingBiographies and obituaries have appeared in Appleton's Cyclopedia of America, Vol. V; Dictionary of American Biography, Vol XVII; New York Times 25 July 1875; Scientific American (1875) 33; and National Cyclopaedia of American Biography.D.A.Hounshell, 1984, From the American System to Mass Production 1800–1932. TheDevelopment of Manufacturing Technology in the United States, Baltimore (provides a thorough account of the development of the Singer sewing machine, the competition it faced from other manufacturers and production methods).RLH -
29 Warteraum
Warteraum m LOGIS waiting room, departure lounge, transit lounge* * *m < Transp> waiting room, departure lounge, transit lounge* * *Warteraum
waiting room, restroom, (Flugplatz) departure lounge, (Flugzeuge) holding area;
• unbegrenzter Warteraum (Unternehmensforschung) infinite waiting room;
• Warteschlange queuing line (Br.), queue (Br.), line-up (US);
• Warteschlange an der Kasse checkout line;
• Warteschlangendisziplin queue discipline;
• Warteschlangentheorie waiting-line (queu(e)ing) theory;
• Warteschlangenzusammenlegung queues pooling;
• Warteschleife (Flugzeug) holding (landing) pattern;
• in der telefonischen Warteschleife on hold;
• Wartestand temporary retirement, half pay;
• in den Wartestand versetzen to place on half pay;
• Wartetheorie des Zinses abstinence theory of interest. -
30 Aktienplatzierung
Aktienplatzierung
placing (sale) of shares (stocks, US), selling of stock (US), share placement;
• Aktienpolster cushion of stocks (US);
• Aktienpoolvereinbarung stock-pooling agreement;
• Aktienportefeuille portfolio [of shares], share (equity) portfolio, stock portfolio (US);
• Aktienpreis share (stock, US) price;
• Aktienpromesse share warrant to bearer (US);
• Aktienrecht [etwa] company law (Br.), joint-stock law, stock (corporation) law (US);
• Aktienrechtsdirektiven company law directives;
• Aktienregister share register (list) (Br.), stock record (ledger) (US), register of joint stock-companies;
• Aktienrendite earnings per share, yield on shares (stocks, US), redemption yield;
• Aktienrendite beim augenblicklichen Kursstand von 5 zu 1 zum Kapital ergeben to put the shares at the present price on a price-earning ratio of just over five;
• Aktienrepartierung allotment of shares (stocks, US);
• Aktienrückgabe [an die Gesellschaft], Aktienverzicht surrender of shares (Br.);
• Aktienrückkauf [durch die Gesellschaft] redemption of shares (stocks, US), stock repurchase (US), stock redemption (US);
• Aktienschein share warrant (Br.), stock certificate (US);
• auf den Inhaber lautender Aktienschein share warrant to bearer (Br.);
• Aktienschenkung donation of capital stock (US);
• Aktienschwindel share pushing (Br.), stock bubbling (robbery) (US);
• Aktienschwindler sharepusher (Br.), share adventurer (Br.);
• Aktienspekulant share (stock, US) adventurer;
• Aktienspekulation agiotage, speculation in stocks (US) (shares, Br.), stock-market speculation, stock adventure (US), stock-jobbery (Br.);
• Aktienspekulationen durchführen to gamble, to stag the market (Br.), to manipulate stocks (US);
• Aktienspitze share fraction;
• Aktiensplit [reverse] split-up, splitting, stock (reverse) split (US);
• Aktienstimmrecht ausüben to vote [on] the stock;
• Aktienstreuung dispersal of stock ownership;
• Aktienstückelung denomination of shares (stocks, US), subdivision of shares (Br.), share denomination;
• Aktiensturz slump in stocks (US);
• Aktientabelle roster of stocks (US);
• Aktientausch exchange of shares (Br.) (stocks, US), share exchange (Br.), stock switch (US), (zwischen Mutter- und Tochtergesellschaft) split off (US), spinoff (US);
• Aktienteilung [reserve] split-up (US), splitting;
• Aktientipp stock tip (US);
• Aktienübernahmeangebot share bid;
• Aktienübernahmeverpflichtung association clause;
• Aktienübertragung assignation (transfer) of shares (Br.), assignment (transfer) of stock (US), stock (US) (share, Br.) transfer;
• Aktienübertragungsbuch stock transfer book (US);
• Aktienumsätze turnover in shares (stocks, US);
• Aktienumsatzsteuer tax on stock sales (US) (sales of shares, Br.);
• Aktienumschreibung transfer of shares (stock, US);
• Aktienumtausch exchange of shares (Br.) (stocks, US);
• Aktienumtauschangebot share exchange offer, capital stock-exchange offer (US);
• Aktienumtauschgeschäft share exchange transaction;
• Aktienumwandlung reconversion of stock (US);
• Aktienurkunde share (Br.) (stock, US) certificate, share warrant to bearer (Br.), certificate of stock (US);
• Aktienverkauf sale of shares (Br.), selling (divestiture) of stocks (US);
• Aktienverkäufer transferor of shares, giver of shares (stock, US);
• betrügerischer Aktienverkäufer sharepusher (Br.);
• jem. einen telegrafischen Aktienverkaufsauftrag zukommen lassen to wire s. o. to sell shares;
• Aktienvermögen fortune in stocks (US);
• Aktienverpfändung mortgage of shares, legal mortgage, pledge of stocks (US);
• Aktienversicherungsgesellschaft joint-stock insurance company;
• Aktienverwahrung safe custody of shares (Br.);
• Aktienverwässerung dilution (watering) of stocks (US);
• Aktienverzeichnis share register (Br.), stock ledger (US);
• Aktienvorkaufsrecht stock option (US);
• Aktienvorrat cushion of stocks (US);
• Aktienvorzugspreis eines neu gegründeten Unternehmens ground floor (US);
• Aktienwert stock value (US), cost of a share (Br.);
• Aktienwerte shares, stocks (US);
• variabel verzinsliche Aktienwerte determinable interest securities;
• Aktienzeichner applicant (subscriber) for shares (Br.), share applicant (Br.), stock subscriber (US);
• Aktienzeichnung application (subscription) for shares (Br.), share application (Br.), subscription to capital stock (US);
• Aktienzeichnung [ab]schließen to close a subscription list;
• zur Aktienzeichnung auffordern to invite application for shares (Br.);
• Aktienzeichnungsbuch subscription ledger (US);
• Aktienzeichnungsliste allotment sheet, list of subscribers. -
31 Interessenübereinstimmung
Interessenübereinstimmung
harmony of interests;
• Interessenverband syndicate, pressure (interest) group, combine, pool;
• Interessenvereinigung pooling of interests;
• Interessenverflechtung interlocking interests;
• Interessenvertreter representative of [special] interests, lobbyist;
• bezahlter Interessenvertreter bendable lobbyist;
• Interessenvertretung representation of interests, lobbying game;
• Interessenwahrung protection (safeguarding) of interests;
• Interessenzusammenschluss zwecks einheitlicher Verkaufspolitik organized market.Business german-english dictionary > Interessenübereinstimmung
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32 соглашение соглашени·е
1) (договор) agreement, accord, covenantаннулировать соглашение — to annul / to cancel / to rescind / to nullify an agreement
внести изменения в соглашение, изменить соглашение — to alter / to modify an agreement
выполнять соглашение — to implement / to abide by an agreement, to adhere / to accede to a convention
выработать соглашение — to work out an agreement / a convention, to hammer out an agreement
заключить соглашение — to conclude / to enter into / to make an agreement, to make an arrangement
нарушать соглашение — to transgress / to break an agreement
одобрить соглашение — to endorse an agreement, to approve a contract
отказаться от соглашения — to repudiate an agreement / an accord
подпадать под соглашение — to fall within an agreement, to be covered by an agreement
подрывать соглашение — to undermine an / agreement
придерживаться соглашения — to adhere to / to stand by an agreement
признать соглашение недействительным — to declare an agreement invalid / (mull and) void
присоединиться к соглашению — to accede to an agreement / a covenant
ратифицировать соглашение — to ratify an agreement / a covenant
соблюдать соглашение / условия соглашения — to honour / to observe an agreement
сорвать соглашение — to wreck / to frustrate an agreement
все эти соглашения лишены силы и не могут быть приведены в исполнение / выполнены — all such agreements are void and unenforceable
бессрочное соглашение — agreement of unlimited duration, open-ended agreement
взаимоприемлемое соглашение — mutually acceptable / concerted agreement
временное соглашение — interim / temporary agreement / contract
всеобъемлющее соглашение — comprehensive agreement, across-the-board agreement
всеобъемлющее соглашение о неприменении и ликвидации ядерного оружия — all-embracing agreement on the non-use and elimination of nuclear arms
Генеральное соглашение по таможенным тарифам и торговле — General Agreement on Tariffs and Trade, GATT
кабальное соглашение — fettering / enslaving agreement
компенсационное соглашение — compensation / offsetting agreement
контролируемое должным образом соглашение — adequately supervised / verified agreement
международное соглашение — international agreement / covenant
письменное соглашение — agreement in writing / in written form
предварительное соглашение — preliminary / tentative agreement
рабочее соглашение — implementing / working agreement
справедливое, поддающееся контролю соглашение — equitable, verifiable agreement
товарное соглашение, соглашение по сырьевым товарам — commodity agreement
торговые соглашения — commercial / trade agreements
торговое и платёжное соглашение, соглашение о торговле и платежах — trade-and-payment agreement
трёхстороннее соглашение — triangular / tripartite agreement
устное соглашение — oral / parol agreement
выполнение соглашения — execution of the convention, implementation of an agreement
действенность / жизнеспособность соглашения — viability / force of an agreement
нарушение соглашения — violation of an agreement, breach of a contract
несоблюдение соглашения — noncompliance with / nonobservance of an agreement
положения / статьи соглашения, регулирующие торговлю — enactments for the regulation of trade
соглашение, в основе которого лежит тайный сговор (например, монополистических фирм) — collusive agreement
соглашение, выполнение которого поддаётся проверке — verifiable agreement
соглашение, достигнутое на основе консенсуса — consensus agreement
соглашение, заключаемое путём обмена нотами или письмами — agreement by exchange of notes or letters
соглашение, касающееся существа вопроса — substantive agreement
соглашение, не требующее ратификации — agreement without the requirement of ratification
соглашение об аннулировании долгов, моратории, сроков погашения или субсидировании процентов юр. — agreement on debt cancellation, moratorium, rescheduling or interest subsidigation
соглашение о взаимном предоставлении государственных кредитов — arrangements for the reciprocal availability of government credits
соглашение о глубоководной разработке полезных ископаемых на дне морей и океанов — agreement on deep seabed mining
соглашение "о двойном глобальном нуле" — a global double zero agreement
соглашение о мерах по уменьшению риска ядерной войны — agreement on measures to reduce the risk of the outbreak of nuclear war
соглашение о механизме разрешения торговых споров в арбитраже — agreement establishing an arbitration mechanism for settling commercial disputes
соглашение о проходе войск через... — agreement on the passage of troops through...
соглашение о 50-процентном сокращении стратегических наступательных вооружений, СНВ — agreement on 50 percent reductions in strategic offensive forces
соглашение об установлении дипломатических отношений и обмене дипломатическими представительствами — agreement on the establishment of diplomatic relations and exchange of diplomatic representatives
соглашение по вопросам наследования, наследственное соглашение — inheritance agreement
соглашение, подлежащее обнародованию — public convention
соглашение, устанавливающее модус вивенди — agreement providing for a modus vivendi
истечение / прекращение срока действия соглашения — expiration / termination of an agreement
страны, участвующие в данном соглашении — affected countries
выработать текст соглашения — to draft / to draw up the text of an agreement
2) (взаимное согласие) agreement, arrangement, understandingдостигнуть соглашения — to reach an agreement, to come to an agreement / arrangement (on, about)
достигнуть соглашения (по какому-л.) вопросу — to agree on / as to (smth.)
прийти к соглашению — to come to an agreement / understanding, to arrive at an agreement / understanding
джентльменское соглашение — gentlemen's agreement, honourable understanding
дружеское / полюбовное соглашение — amicable arrangement
мирное соглашение — peace / peaceful agreement
специальное соглашение — specific / ad hoc arrangement
устное соглашение — oral / parol / verbal agreement
частное соглашение — private understanding, special agreement
вопросы, по которым возможно или достигнуто соглашение — areas of agreement
соглашение между государственными / министерскими канцеляриями — chancellery agreement
соглашение об условиях проведения конференции / совещания / заседания — conference agreement
по взаимному соглашению — by mutual agreement / consent
Russian-english dctionary of diplomacy > соглашение соглашени·е
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33 system
система; комплекс•
- 1
- 2
См. также в других словарях:
pooling of interest — noun an accounting method used in the merging of companies; the balance sheets are added together item by item; this method is tax free • Hypernyms: ↑accounting, ↑accounting system, ↑method of accounting … Useful english dictionary
pooling of interests — pooling of interests, a combining of business interests, often for a limited time, to achieve a commercial advantage, but with each party remaining an independent financial interest … Useful english dictionary
Pooling — Pool Pool, v. t. [imp. & p. p. {Pooled}; p. pr. & vb. n. {Pooling}.] To put together; to contribute to a common fund, on the basis of a mutual division of profits or losses; to make a common interest of; as, the companies pooled their traffic.… … The Collaborative International Dictionary of English
Interessenzusammenführungsmethode — ⇡ Pooling of Interest Methode, ⇡ Kapitalkonsolidierung … Lexikon der Economics
Aufwands- und Ertragskonsolidierung — Die Artikel Assoziiertes Unternehmen und Konzernabschluss überschneiden sich thematisch. Hilf mit, die Artikel besser voneinander abzugrenzen oder zu vereinigen. Beteilige dich dazu an der Diskussion über diese Überschneidungen. Bitte entferne… … Deutsch Wikipedia
Kapitalkonsolidierung — Die Artikel Assoziiertes Unternehmen und Konzernabschluss überschneiden sich thematisch. Hilf mit, die Artikel besser voneinander abzugrenzen oder zu vereinigen. Beteilige dich dazu an der Diskussion über diese Überschneidungen. Bitte entferne… … Deutsch Wikipedia
Konsolidierungskreis — Die Artikel Assoziiertes Unternehmen und Konzernabschluss überschneiden sich thematisch. Hilf mit, die Artikel besser voneinander abzugrenzen oder zu vereinigen. Beteilige dich dazu an der Diskussion über diese Überschneidungen. Bitte entferne… … Deutsch Wikipedia
Konzernabschluß — Die Artikel Assoziiertes Unternehmen und Konzernabschluss überschneiden sich thematisch. Hilf mit, die Artikel besser voneinander abzugrenzen oder zu vereinigen. Beteilige dich dazu an der Diskussion über diese Überschneidungen. Bitte entferne… … Deutsch Wikipedia
Konzernbilanz — Die Artikel Assoziiertes Unternehmen und Konzernabschluss überschneiden sich thematisch. Hilf mit, die Artikel besser voneinander abzugrenzen oder zu vereinigen. Beteilige dich dazu an der Diskussion über diese Überschneidungen. Bitte entferne… … Deutsch Wikipedia
Konzernbilanzierung — Die Artikel Assoziiertes Unternehmen und Konzernabschluss überschneiden sich thematisch. Hilf mit, die Artikel besser voneinander abzugrenzen oder zu vereinigen. Beteilige dich dazu an der Diskussion über diese Überschneidungen. Bitte entferne… … Deutsch Wikipedia
Konzernrechnungslegung — Die Artikel Assoziiertes Unternehmen und Konzernabschluss überschneiden sich thematisch. Hilf mit, die Artikel besser voneinander abzugrenzen oder zu vereinigen. Beteilige dich dazu an der Diskussion über diese Überschneidungen. Bitte entferne… … Deutsch Wikipedia