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1 principal lessee
Oil: prncpl lss -
2 основной арендатор
Banks. Exchanges. Accounting. (Russian-English) > основной арендатор
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3 основной арендатор
Русско-английский словарь нормативно-технической терминологии > основной арендатор
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4 основной арендатор
1) Construction: anchor tenant2) Economy: principal lesseeУниверсальный русско-английский словарь > основной арендатор
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5 Hauptgesellschafter
Hauptgesellschafter m RECHT principal shareholder, main shareholder, major shareholder, principal partner, main partner, major partner* * *Hauptgesellschafter
chief partner;
• Hauptgesetzgeber (EU) principal legislator;
• Hauptgewerbezweck (Unternehmen) main object;
• Hauptgläubiger principal (chief) creditor;
• Haupthandelsartikel staple goods, staples;
• Haupthandelsplatz staple town;
• Haupthandelsströme arteries of commerce;
• Hauptherausgeber editor-in-chief;
• Hauptindustriezweige staple industries;
• Hauptinhaber principal owner;
• Hauptinhalt substance, essence;
• Hauptinhalt eines Vertrages essence of a contract;
• Hauptinstrument für das Wirtschaftswachstum key tool for economic growth;
• Hauptinteressensgebiet field of major professional interest;
• Hauptkartei master file;
• Hauptkasse chief cashier, teller's department;
• Hauptkassierer chief (head) cashier, cashier in charge of operations, paying teller (US);
• Hauptkatalog main catalog(ue);
• Hauptknotenpunkt main junction;
• Hauptkonkurrent chief rival;
• Hauptkonto ledger account;
• Hauptkontor headquarters;
• Hauptkontrollkonto master control account;
• Hauptkosten key costs;
• Hauptkostenstelle cost center (US) (centre, Br.);
• Hauptkredit primary credit;
• Hauptkunde main (primary, major, dominant) customer;
• Hauptlagerstätte major deposit;
• Hauptlieferant major supplier, original (prime, general, main) contractor;
• Hauptlinie (Bahn) main line (track), principal railroad (US), main trunk, trunk route (US), (Flugverkehr) trunk airline (US);
• Hauptmangel principal defect;
• Hauptmarkt principal (main) market;
• Hauptmasse seines Vermögens bulk of one’s property;
• Hauptmerkmal (Werbung) feature;
• Hauptmiete chief rent;
• Hauptmieter master tenant (lessee), head lessee;
• Hauptmietvertrag proprietary lease;
• Hauptmitarbeiter chief assistant;
• Hauptmotiv (Werbung) keynote idea;
• Hauptnachfrage chief demand;
• Hauptniederlage staple (US);
• Hauptniederlassung main establishment (office, US), principal establishment (place of business), main seat of activity, major subsidiary, registered office, (Bank) head office, headquarters;
• Hauptniederlassung in... haben to have its headquarters at...;
• Hauptnutznießer primary beneficiary;
• Hauptpacht chief rent;
• Hauptpachtvertrag proprietary lease;
• Hauptpatent original (basic, pioneer, main) patent;
• Hauptperson key man, feature, principal, headliner (US);
• Hauptplan (Etat) master budget;
• Hauptplatine (Computer) Basis-, Hauptplatine;
• Hauptplatz (Bankwesen) banking center (US) (centre, Br.);
• Hauptpolice original policy;
• Hauptpostamt head (general, Br.) post office;
• Hauptprodukte chief products, staple articles (commodities, goods),leading articles, staples;
• Hauptproduktion principal product line;
• Hauptprüfer senior accountant;
• Hauptpunkte (Klage) merits, gist;
• Hauptpunkte einer Vereinbarung heads of an agreement;
• Hauptquelle key resource, main source;
• Hauptquittung general receipt;
• Hauptrechenschaftsbericht audit;
• Hauptrechnung general account (bill);
• Hauptreeder principal owner;
• Hauptregister general table of contents, (Warenzeichen) principal register;
• Hauptreisezeit tourist season;
• Hauptrepräsentant einer Firma leading agent of a firm;
• Hauptrevisor senior accountant;
• Hauptrücklage (Bankwesen) primary reserve. -
6 capital lease
Gen Mgta lease that is treated as though the lessee had borrowed money and bought the leased assets. If a lease agreement does not meet any of the criteria below, the lessee treats it as an operating lease for accounting purposes. If, however, the agreement meets one of the following criteria, it is treated as a capital lease:1. The lease agreement transfers ownership of the assets to the lessee during the term of lease.2. The lessee can purchase the assets leased at a bargain price (also called a bargain purchase option), such as $1, at the end of the lease term.3. The lease term is at least 75% of the economic life of the leased asset.4. The present value of the minimum lease payments is 90% or greater of the asset’s value.Capital leases are reported by the lessee as if the assets being leased were acquired and the monthly rental payments as if they were payments of principal and interest on a debt obligation. Specifically, the lessee capitalizes the lease by recognizing an asset and a liability at the lower of the present value of the minimum lease payments or the value of the assets under lease. As the monthly rental payments are made, the corresponding liability decreases. At the same time, the leased asset is depreciated in a manner that is consistent with other owned assets having the same use and economic life.
См. также в других словарях:
основной арендатор — — [http://slovarionline.ru/anglo russkiy slovar neftegazovoy promyishlennosti/] Тематики нефтегазовая промышленность EN principal lessee … Справочник технического переводчика
lease — Any agreement which gives rise to relationship of landlord and tenant (real property) or lessor and lessee (real or personal property). Smith v. Royal Ins. Co., C.C.A.Cal., Ill F.2d 667, 671. A contract for exclusive possession of lands,… … Black's law dictionary
lease — Any agreement which gives rise to relationship of landlord and tenant (real property) or lessor and lessee (real or personal property). Smith v. Royal Ins. Co., C.C.A.Cal., Ill F.2d 667, 671. A contract for exclusive possession of lands,… … Black's law dictionary
VOLHYNIA — (Rus. Volyn; Pol. Wolyá), historic region in N.W. Ukraine. Under czarist rule most of it was incorporated into the province of Volhynia. Today, the greatest part of it is divided up into the oblasts of zhitomir , rovno , and Volyn in the… … Encyclopedia of Judaism
Leasing — is a process by which a firm can obtain the use of a certain fixed assets for which it must pay a series of contractual, periodic, tax deductable payments. The lessee is the receiver of the services or the assets under the lease contract and the… … Wikipedia
Settled Land Acts — A settlement is a conveyancing device used by a property owner who wants to ensure that future generations of his family are provided for.Two main types of settlement* The Trust for sale – under this device the property which can be real or… … Wikipedia
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Comfort Tyler — Born February 22, 1764(1764 02 22) Ashford, Connecticut, United States Died August 5, 1827 … Wikipedia
Clap Notes — Clap note is an unofficial shorthand term describing an interest only financing tool used by certain institutional investors, such as major corporations for the purpose of funding new real estate acquisitions. TerminologyThe instrument is called… … Wikipedia
Clap note — is an unofficial shorthand term describing an interest only financing tool used by certain institutional investors, such as major corporations for the purpose of funding new real estate acquisitions. Contents 1 Terminology 2 Functionality 3… … Wikipedia
