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1 запись статей баланса в одну колонку
Economy: straight-line balance sheetУниверсальный русско-английский словарь > запись статей баланса в одну колонку
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2 Abschreibung
Abschreibung f 1. FIN, RW writedown, depreciation, allowance for depreciation, depreciation allowance (Sachanlagevermögen); amortization (immaterielles Anlagevermögen = intangible fixed assets, insbesondere der Geschäftswert = goodwill; IAS 38); write-off, writeoff (außerplanmäßige Vollabschreibung, non-scheduled depreciation); (BE) capital allowance, writing-off; (AE) allowance for depreciation; 2. GRUND depreciation; 3. WIWI capital consumption, capital consumption allowance* * *f 1. < Geschäft> write-off, transcription; 2. < Grund> depreciation; 3. < Rechnung> amortizement, capital allowance (BE), writing-off, allowance for depreciation (AE), amortization; 4. <Vw> capital consumption, capital consumption allowance* * *Abschreibung
writeoff (US), charge-off, markdown, write-down, (einzelner Posten) item written off, (für Substanzverringerung) depletion, (für Wertminderung) [allowance for] depreciation, amortization, lost usefulness;
• nach Abschreibung aller Verluste after charging off all losses;
• 7b Abschreibung allowance on premises, [statutory] repairs allowance (deduction);
• altersbedingte Abschreibung depreciation for age;
• bilanzmäßig anerkannte Abschreibung balance-sheet depreciation;
• steuerlich anerkannte Abschreibung tax (business) depreciation, tax writeoff (US) (write-off, Br.);
• beschleunigte Abschreibung accelerated depreciation, emergency amortization, rapid writeoff (US);
• betriebsbedingte Abschreibungen plant write-offs (Br.);
• buchmäßige Abschreibung theoretical depreciation;
• degressive Abschreibung declining-balance (reducing balance) depreciation;
• geometrisch degressive Abschreibung double-declining balance depreciation;
• digitale Abschreibung sum-of-the-years digit method (US);
• entstandene Abschreibungen depreciation accruals;
• aufgrund natürlicher Abnutzung erforderliche Abschreibung physical depreciation;
• erhöhte Abschreibungen accelerated allowance (Br.);
• gebrauchsbedingte Abschreibung (Maschinen) wear-out;
• genehmigte Abschreibung allowance for depreciation (Br.);
• laufende Abschreibungen writing-down allowances (Br.);
• lineare Abschreibung straight-line [method of] depreciation (US);
• höchst mögliche Abschreibung maximum depreciation;
• normale Abschreibung ordinary depreciation;
• ordentliche Abschreibung depreciation according to plan;
• progressive Abschreibung sinking-fund method of depreciation (US);
• steuerbegünstigte vorzeitige Abschreibung accelerated allowance (Br.), emergency amortization, rapid writeoff (US);
• übermäßige Abschreibung excessive depreciation;
• verbrauchsbedingte Abschreibung physical depreciation;
• verdiente Abschreibung amount of depreciation earned;
• verkürzte Abschreibung accelerated writeoff (Br.);
• vollständige Abschreibung wholesale writing down;
• steuerlich zulässige Abschreibungen tax writeoffs (US), capital allowance (Br.);
• Abschreibung für Abnutzung depreciation for wear and tear (Br.), wear-and-tear allowance (Br.);
• Abschreibung für Anlagegüter (AfA) annual allowance (Br.);
• jährliche Abschreibung auf das Anlagevermögen capital allowance (Br.), depreciation on fixed assets, annual depreciation (allowance, Br.);
• Abschreibung im Anschaffungsjahr first-year allowance (Br.);
• Abschreibung nach Anschaffungswerten historic-cost depreciation;
• Abschreibung auf Basis der erbrachten Leistung service output depreciation method;
• Abschreibungen auf Betriebsanlagen depreciation of industrial equipment, allowance on plant (Br.);
• Abschreibung auf die Betriebs- und Geschäftsausstattung depreciation on office furniture and equipment;
• Abschreibungen auf Betriebsanlagen und Zubehör plant and material writeoffs;
• Abschreibungen auf das Betriebsvermögen works depreciation;
• Abschreibung vom jeweiligen Buchwert written-down value;
• Abschreibungen für Devisenverluste writeoffs for losses on foreign exchange (US);
• Abschreibungen auf Einrichtungsgegenstände capital allowances on furniture (Br.);
• Abschreibung auf Fabrikgebäude mills and factories allowance (Br.);
• Abschreibung auf Finanzanlagen writedowns and other valuation adjustments of investments;
• Abschreibungen für Gebäude depreciation of buildings;
• Abschreibung auf gewerblich genutzte Gebäude industrial building allowance (Br.);
• Abschreibung auf Gebäudekonto (für Gebäudeabnutzung) reduction of premises account;
• Abschreibungen und Gewinne retentions;
• Abschreibungen plus nicht ausgeschüttete Gewinne business savings, net cashflow;
• Abschreibungen auf Grundstücke real-estate depreciation, depreciation of premises (property owned);
• Abschreibungen auf das Grundstücksvermögen depreciation on land;
• Abschreibungen auf Industriebauten industrial building allowance (Br.);
• Abschreibung für Investitionen investment allowance (Br.);
• Abschreibung von Lagerbeständen inventory writedown;
• hundertprozentige steuerliche Abschreibungen für Maschinen und Betriebsausrüstung im Anlaufsjahr 100% first-year tax relief on new machinery and plant;
• Abschreibung auf den Maschinenpark depreciation on machinery;
• Abschreibung im Rahmen der volkswirtschaftlichen Gesamtrechnung maintaining capital intact;
• Abschreibung auf Rationalisierungsinvestitionen functional depreciation;
• Abschreibungen auf Sachanlagen depreciation on tangible assets;
• Abschreibung für Substanzverringerung (Substanzverzehr, Substanzverlust) depletion allowance (Br.) (expenses);
• Abschreibungen auf Verwaltungsgebäude reductions of premises account;
• Abschreibungen auf Warenbestände inventory writedowns;
• Abschreibung auf Werksanlagen depreciation on plant;
• Abschreibung für Wertminderung allowance for wear and tear (Br.);
• Abschreibung nach Wiederbeschaffungskosten replacement-cost depreciation;
• Abschreibung vom Wiederbeschaffungswert depreciation on replacement value;
• Abschreibung auf Wirtschaftsgebäude agricultural building allowance (Br.);
• Abschreibungen auf die Preise abwälzen to charge depreciation of equipment onto costs;
• Abschreibung aussetzen to interrupt depreciation;
• mit Abschreibungen belasten to charge depreciations;
• zulässige Abschreibung auf das Anlagevermögen berechnen to compute allowance (Br.) (depreciation);
• steuerliche Abschreibungen vornehmen können to gain relief;
• steuerlich zulässige Abschreibungen in Anspruch nehmen to claim capital allowance (Br.);
• als steuerlich zulässige Abschreibung anerkannt sein to qualify for capital allowances (Br.);
• mit Abschreibungen belastet sein to be burdened with charges of depreciations;
• seine Abschreibungen verdienen to earn one’s depreciation;
• Abschreibung [zeitlich] verteilen to allocate depreciation;
• seine Abschreibungen steuerlich über mehrere Jahre verteilen to spread one’s depreciation over several years;
• Abschreibungen vornehmen to write off (down), to charge depreciations, to depreciate;
• steuerlich anerkannte Abschreibungen vornehmen to depreciate for tax purposes;
• Abschreibungen auf Kapitalanlagegüter steuerlich vortragen to carry forward capital allowance (Br.);
• 2% des Hauswertes pro Jahr für Abschreibungen zulassen to compute the writing-down on the basis of 2% per year of the cost of the building (Br.);
• für Abschreibungen zurückstellen to allow for depreciation. -
3 график
graphic chart, chart, diagram, graph, plot, schedule, sheet, timetable, traffic* * *гра́фик м.1. ( изображение функциональных зависимостей) plot, chart, graphгра́фик зави́симости y = f(x) представля́ет собо́й пряму́ю ли́нию — a plot of y as a function of x yields a straight lineстро́ить гра́фик — graph, construct [plot] a graphстро́ить гра́фик в, напр. дека́ртовых координа́тах — construct a plot on, e. g., Cartesian coordinates2. (расписание, план) scheduleвыде́рживать гра́фик (работ, движения и т. п.) — maintain a schedule, operate [work] to scheduleзаверша́ть рабо́ту согла́сно гра́фику — meet a scheduleотстава́ть от гра́фика на (столько-то дней, недель и т. п) — be (a day, week, etc.) behind the scheduleрабо́тать с опереже́нием гра́фика — meet a schedule at an earlier dateрабо́тать стро́го по гра́фику — run (e. g., a plant) on schedule, work to the schedule3. ( в табличной форме) chartбала́нсовый гра́фик — balance chartгра́фик в логарифми́ческом масшта́бе — logarithmic graph, log plotгра́фик в два́жды логарифми́ческом масшта́бе — log-log plotгра́фик в полулогарифми́ческом масшта́бе — semilog plotгра́фик вы́пусков ( плавки) — tapping scheduleгра́фик вы́ходов на рабо́ту — attendance chartградуиро́вочный гра́фик — calibration chartгра́фик движе́ния поездо́в — train scheduleгра́фик движе́ния поездо́в, диспе́тчерский — dispatcher's train sheetгра́фик движе́ния ша́хтных локомоти́вов — movement chart of underground locomotivesгра́фик движе́ния ша́хтных локомоти́вов, горизонта́льный — horizon movement chart of underground locomotivesгра́фик движе́ния ша́хтных локомоти́вов, маршру́тный — route movement chart of underground locomotivesдевиацио́нный гра́фик — compass correction cardгра́фик дежу́рств — duty chart, duty tableгра́фик дли́тельности нагру́зки эл. — load-duration curveгра́фик зави́симости у от х — graph [plot] of y against [versus] x, graph [plot] of y as a function of xстро́ить гра́фик зави́симости y от x — plot y against [versus] x, plot y as a function of x, show y related to xгра́фик изодо́з — isodose chartгра́фик исполне́ния рабо́т — work schedule, progress chartкаленда́рный гра́фик — scheduleкаленда́рный, произво́дственный гра́фик — production scheduleко́мплексный гра́фик — executive [master] scheduleгра́фик кру́тостей картогр. — scale of slopeлине́йный гра́фик — line graphгра́фик нагру́зки эл. — load curveгра́фик организа́ции рабо́т в забо́е — face schedule, organisation face chartгра́фик остано́вок (напр. доменной печи) — down-time scheduleгра́фик оши́бок — diagram [graph] of errorsгра́фик параллакти́ческих попра́вок — parallax-correction graphгра́фик периоди́ческого осмо́тра — inspection scheduleгра́фик пла́вки — heat scheduleпла́ново-контро́льный гра́фик — progress chartгра́фик пла́ново-предупреди́тельного ремо́нта — preventive maintenance scheduleгра́фик полё́та — flight scheduleгра́фик попра́вок — correction diagram, correction graphгра́фик проги́ба — chart of flexureгра́фик произво́дства рабо́т — work scheduleпроизво́дственный гра́фик — production scheduleгра́фик рабо́ты — operating schedule; force-displacement diagramгра́фик размеще́ния рабо́чей си́лы — man-power deployment chartгра́фик распределе́ния обжа́тий прок. — reduction [drafting] scheduleрасчё́тный гра́фик — nomogram, conversion [alignment] chartсетево́й гра́фик — networkгра́фик сме́нности — shift schedule, shift time-tableгра́фик сто́ка, сумма́рный — mass diagram of run-offгра́фик теку́щего ремо́нта — maintenance scheduleгра́фик технологи́ческого ци́кла — schedule of operating timesгра́фик цикли́чности ( производства) — cycle scheduleгра́фик электропотребле́ния — load curve -
4 amortization
Fin1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.EXAMPLEFor tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.Initial cost/useful life = amortization per yearFor example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.$10,000/10 = $1,000 per yearThe amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.Intangibles that can be amortized can include:Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.Organization costs are usually amortized over 60 months;Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.2. the repayment of the principal and interest on a loan in equal amounts over a period of time
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