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1 Kapitalwertmethode
Kapitalwertmethode f FIN, WIWI discounted cash flow method, DCF-method; net present value method, NPV-method, present value method (dynamische Investitionsrechnung, preinvestment analysis)* * *f <Finanz, Vw> discounted cash flow method, DCF method, cash flow method, net present value method, present value method* * *Kapitalwertmethode
net present value method -
2 Kapitalwert
Kapitalwert m 1. BÖRSE principal value; 2. FIN, WIWI net present value, NPV, capital value, actual cash value, a.c.v., capitalized value (Summe der einer Investition zurechenbaren und auf einen definierten Zeitpunkt zum Kalkulationszinssatz diskontierten Nettorückflüsse, einschließlich Anschaffungsauszahlung und Liquidationserlös; ein positiver Kapitalwert – oder einer, der über dem einer Alternativinvestition liegt = relative Vorteilhaftigkeit – lässt die Investition als vorteilhaft erscheinen; value of an investment calculated as the sum of its initial cost and the present value of expected future cash flows); 3. VERSICH cash value* * *m 1. < Börse> principal value; 2. < Finanz> actual cash value (a.c.v.), value (NPV), net present capital; 3. < Rechnung> capital value, net present value (NPV), fair value; 4. < Versich> cash value; 5. <Vw> capital value, net present value (NPV), capitalized value* * *Kapitalwert
capital value, (Police) cash value, (Rente) present value;
• Kapitalwert berechnen to capitalize;
• Kapitalwert in eine Rente umwandeln to transfer the cash into an annuity;
• Kapitalwertmethode net present value method;
• Kapitalwerttabelle (Versicherung) cash-value table;
• Kapitalwertzuwachs unearned increment. -
3 Zeitwertmethode
Zeitwertmethode f FIN, RW present value method, present value approach (IFRS/IAS)* * *f < Finanz> present value method -
4 Buchführung (f) mit Bewertung zum Zeitwert
< Rechnung> present value methodBusiness german-english dictionary > Buchführung (f) mit Bewertung zum Zeitwert
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5 Barwertmethode
Bar·wert·me·tho·def FIN cash [or present] value method -
6 Barwertverfahren
Bar·wert·ver·fah·rennt FIN cash [or present] value method -
7 Buchführung mit Bewertung zum Zeitwert
Business german-english dictionary > Buchführung mit Bewertung zum Zeitwert
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8 Berechnungsart
Berechnungsart f STAT, WIWI mode of calculation, method of calculation* * *Berechnungsart
method (manner) of calculation;
• Berechnungsbüro engineering department;
• Berechnungseinheit work unit;
• Berechnungsfehler error of computing (calculation), computational error;
• Berechnungsformel für Zinsen formula for compound present value;
• Berechnungsgrundlage basis of calculation, calculation basis, (steuerlich) basis of assessment;
• Berechnungsmethode way of computing, method of computation, (Preise) pricing method, price formulation;
• nationales Berechnungssystem national accounting framework;
• Berechnungstabelle calculator, (Lebensversicherung) experience table;
• Berechnungstafel [calculation] chart, computation table, diagram;
• Berechnungsweise method (manner) of calculation;
• Berechnungszeitraum period of computation, base period. -
9 Zinseszins
Zinseszins m BANK, FIN, RECHT, WIWI compound interest* * *m <Bank, Finanz, Recht, Vw> compound interest* * *Zinseszins
interest upon interest, compound (surplus) interest;
• Zinseszinsabschreibungsmethode compound-interest method of depreciation;
• Zinseszinsbasis compound interest basis;
• Zinseszinsbetrag compound amount;
• Zinseszinsformel compound-interest formula, formula for compound present value;
• Zinseszinsrechnung compound calculation (computation) of interest;
• Zinseszinssatz compound rate;
• Zinseszinstafel compound-interest table;
• Zinseszinswert compound present value. -
10 Barrückkaufswert
Barrückkaufswert
(Lebensversicherung) cash surrender value;
• Barsaldo cash balance;
• Barschaft cash stock, ready money;
• Barschatz metallic money;
• Barscheck open check (cheque, Br.), cash cheque (Br.), uncrossed check (US) (cheque, Br.), customer’s check (US);
• Barschuldner (Bilanz) advances;
• Barsendung cash remittance, remittance in cash, specie consignment;
• Barsicherheit cash collateral (security), cash overs (US);
• Barsortiment book distribution, cash-down assortment;
• Barsortimenter book distributor;
• Barüberschuss balance in hand, cash balance;
• Barumsätze (Börse) cash trades;
• Barvergütung allowance in money, money (cash) allowance, cash refund (compensation), (Lebensversicherung) cash bonus;
• Barverkauf cash deal, cash (money) sale, spot sales, (Börse) cash transaction;
• Barverkauf ohne Skontoabzug (Zustellung) cash-and-carry (US);
• Barverkaufswert cash value;
• Barverkehr business on cash terms, (Börse) spot market;
• Barverlust net (clear) loss;
• Barvermächtnis cash legacy;
• Barvermögen cash [assets (capital)];
• Barverpflichtung cash obligation;
• Barverteilung cash distribution (share-out);
• Barvorrat amount in (store of) cash, cash on hand, stock, cash reserve;
• Barvorräte der Bank bullion at the bank;
• Barvorschuss cash advance;
• Barvorschuss für die Portokasse imprest cash fund, petty-cash fund;
• Barwert [actual] cash (present) value;
• Barwerte cash assets;
• Barwertrechnung discounted cashflow method. -
11 Kapitalwertmethode
Kapitalwertmethode f net present value [NPV] methodDeutsch-Englisch Fachwörterbuch Architektur und Bauwesen > Kapitalwertmethode
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12 Zeitwert
Zeitwert m 1. BÖRSE time value (der Restlaufzeit einer Option); 2. FIN current value, current market value, actual cash value, a.c.v.; 3. RW market value, fair value (beizulegender Wert; § 253 III HGB; IFRS/IAS); end value (statistics); 4. WIWI current value, current market value (Synonym: Marktwert, Gegenwartswert, Tageswert; IAS 32)* * *m 1. < Börse> der Restlaufzeit einer Option time value; 2. < Finanz> current value, actual cash value (a.c.v.) ; 3. < Rechnung> market value, fair value, statistics end value; 4. <Vw> current value, current market value* * *Zeitwert
present (current, market) value;
• niedriger Zeitwert lower market value;
• Zeitwertprinzip cost method of valuation;
• Zeitzone time zone;
• Zeitzuschlag (Verfahrensforschung) makeup time.
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