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1 current value accounting
current value accounting ACC, TAX Zeitwertbilanzierung f, Rechnungslegung f mit Bewertung zum Zeitwert; beizulegender Wert m (attributable value)Englisch-Deutsch Fachwörterbuch der Wirtschaft > current value accounting
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2 fair value accounting
Englisch-Deutsch Fachwörterbuch der Wirtschaft > fair value accounting
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3 accounting par value
accounting par value ( accounting par value of shares) ACC, FIN rechnerischer Wert m (von Aktien oder Anteilen)Englisch-Deutsch Fachwörterbuch der Wirtschaft > accounting par value
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4 accounting value
Englisch-Deutsch Fachwörterbuch der Wirtschaft > accounting value
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5 accounting par value of shares
n.rechnerischer Wert von Aktien m. -
6 balance sheet value of shares
balance sheet value of shares ACC verbrieftes Grundkapital n, ausgewiesenes Grundkapital n (accounting value of shareholders’ equity)Englisch-Deutsch Fachwörterbuch der Wirtschaft > balance sheet value of shares
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7 depreciation
noun(of money, currency, property) Wertverlust, der* * *de·pre·cia·tion[ˌdɪpri:ʃɪˈeɪʃən]n no plto allow for \depreciation den Wertverlust [o die Wertverminderung] bedenken/einkalkulierenaccelerated \depreciation beschleunigte Abschreibung, Sonderabschreibung faccelerated rate of \depreciation beschleunigter Abschreibungssatzaccumulated \depreciation of investment Abschreibungsrücklage f; (tax offset) aufgelaufene Abschreibung fannual \depreciation jährliche Abschreibunghistoric cost \depreciation Abschreibung f von den Anschaffungskostenlinear \depreciation lineare Abschreibungreplacement cost \depreciation Abschreibung f vom Wiederbeschaffungswertstraight line \depreciation lineare Abschreibungallowance for \depreciation Abschreibungsrücklage f* * *[dI"priːSI'eISən]n1) (of property, value) Wertminderung f; (in accounting) Abschreibung f; (of currency) Kaufkraftverlust m* * *depreciation [dıˌpriːʃıˈeıʃn] s1. Unterschätzung f, Geringschätzung f, Verachtung f2. Herabsetzung f, -würdigung f3. Verschlechterung f4. WIRTSCHa) Wertminderung f, -verlust mb) Abschreibung fc) Abwertung f (einer Währung):depreciation fund Abschreibungsfonds m* * *noun(of money, currency, property) Wertverlust, der* * *n.Entwertung f.Minderung des Wertes f.Wertminderung f. -
8 acquisition
noun1) (of goods, wealth, land) Erwerb, der; (of knowledge) Aneignung, die; Erwerb, der; (of habit) Annahme, die2) (thing) Anschaffung, die* * *[ækwi'ziʃən]1) (the act of acquiring: the acquisition of more land.) der Erwerb2) (something acquired: Her recent acquisitions included a piano.) die Errungenschaft* * *ac·qui·si·tion[ˌækwɪˈzɪʃən]n* * *["kwI'zISən]n2) (= thing acquired) Anschaffung fhe's a useful acquisition to the department — er ist ein Gewinn für die Abteilung
* * *acquisition [ˌækwıˈzıʃn] s1. (käuflicher etc) Erwerb, (An)Kauf m:acquisition of property Eigentumserwerb2. Erwerbung f, Erlernung f:acquisition of knowledge Aneignung f von Wissen3. erworbenes Gut, Errungenschaft f:his latest acquisition seine neueste Errungenschaft (a. hum Freundin etc)4. (Neu)Anschaffung f, (Neu)Erwerbung f:acquisition cost Anschaffungskosten pl;acquisition value Anschaffungswert m;be a valuable acquisition to ein Gewinn oder eine Bereicherung sein für* * *noun1) (of goods, wealth, land) Erwerb, der; (of knowledge) Aneignung, die; Erwerb, der; (of habit) Annahme, die2) (thing) Anschaffung, die* * *(computers) n.Erfassung (Computer) f. n.Akzession f.Anschaffung f.Beschaffung f.Erwerb -ungen m.Erwerbung f. -
9 cost
cost1 v 1. ACC Kosten bewerten, Kosten kalkulieren; 2. GEN kosten (the price of a good) cost2 ACC, GEN Kosten pl; Prozesskosten pl, Verfahrenskosten pl (cost accounting); Aufwand m (profit and loss account); Herstellkosten pl, Anschaffungskosten pl, Anschaffungs- oder Herstellungskosten pl, AK/HK pl, Buchwert m (balance sheet; the amount of money needed to pay for a thing; the value in alternative uses, cf opportunity cost, alternative cost) • at cost ACC, GEN zum Anschaffungspreis, zum Selbstkostenpreis; zu Anschaffungs- oder Herstell(ungs)kosten -
10 paper profit
paper profit ACC, STOCK rechnerischer Gewinn m, Buchgewinn m, Gewinn m auf dem Papier, nicht realisierter Kursgewinn m (unrealized appreciation; an increase in the value of an investment that the investor has no immediate intention of realising; synonymous: book profit, accounting profit); Scheingewinn m (synonymous: fictious profit; phantom profit; opposite: fictitious loss = Scheinverlust)Englisch-Deutsch Fachwörterbuch der Wirtschaft > paper profit
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11 real
real adj 1. GEN, LAW tatsächlich; 2. STAT, ECON real, zu konstanten Preisen, in konstanten Preisen (Ggs. nominal = in money terms) • in real terms STAT, ECON real, zu konstanten Preisen, in konstanten Preisen, in realen Größen (e.g. national accounting, Volkswirtschaftliche Gesamtrechnung; opposite: in money terms = in nominal terms = nominal) • in terms of real value ECON, STAT real, zu konstanten Preisen, in konstanten Preisen -
12 relevant costs
relevant costs ACC, ECON entscheidungsrelevante Kosten pl, relevante Kosten pl, zielbedeutsame Kosten pl, zweckerhebliche Kosten pl, Differenzkosten pl (the cost of using a resource in one activity is measured in terms of its best alternative use; if several opportunities are given up relevant costs are the value assigned to the best or highest alternative; synonymous: incremental cost, alternative cost; Bereitstellung relevanter, zweckneutraler Kosten für die entscheidungsorientierte Kostenrechnung = functional accounting, insbesondere die Einzelkosten- und Grenzplankostenrechnung)Englisch-Deutsch Fachwörterbuch der Wirtschaft > relevant costs
См. также в других словарях:
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