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61 истощимый актив
Insurance: wasting asset -
62 преходящее явление
1) Military: wasting asset2) Makarov: transientУниверсальный русско-английский словарь > преходящее явление
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63 tidsbegrenset aktivum
subst. wasting asset -
64 desaprovechamiento
• misuse• wassail bowl• waste allowance• wastepaper bin• wasting asset -
65 despilfarro
• dissipation• squandering• thriftlessness• wassail• wassail bowl• waste• waste allowance• wasteful person• wasteland• wastepaper bin• wasting asset -
66 dilapidación
• squandering• wastepaper bin• wasting asset -
67 disipación
• dispersion• dissipation• dissoluteness• evanescence• promiscuity• squandering• wastepaper bin• wasting asset -
68 malbarato
• selling agreement• selling back• squandering• underselling• wastepaper bin• wasting asset -
69 goodwill
fonds m de commerce, biens m pl incorporelsgoodwill accounting comptabilisation f de la survaleurAccounting convention assumes that goodwill, the premium a company pays for an acquisition, is a wasting asset. Why not create an impairment test that would consider market conditions and profitability projections to determine the value of goodwill? A 15-person team of accounting firms and investment bankers recently floated such a proposal, which is currently under consideration by the Financial Accounting Standards Board (FASB).
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70 SINKING FUND
(фонд погашения) Фонд, создаваемый для замены “истощимого” актива (wasting asset) к окончанию срока пользования им. Как правило, для создания фонда, средства из которого должны к определенному времени обеспечить замену изношенного актива, ежегодно откладывается некоторая сумма, рассчитываемая с учетом ожидаемой процентной ставки. Некоторые считают, что суммы, откладываемые на цели амортизации (depreciation), должны быть равны ежегодным суммам необходимых отчислений в предполагаемый фонд погашения. -
71 Vermögensverwaltung
Vermögensverwaltung f BANK, BÖRSE, FIN asset management, fund management, investment administration, investment management, portfolio management, property management* * *f <Bank, Börse, Finanz> asset management, fund management, investment administration, investment management, portfolio management, property management* * *Vermögensverwaltung
administration (custody, management) of property, property (money, asset) management, stewardship, (durch Bank) investment management, (Kapitalanlagegesellschaft) portfolio management, (Konkursverwalter) receivership;
• ausländische Vermögensverwaltung alien property custodian (US);
• gesetzlich begründete Vermögensverwaltung statutory trust (Br.);
• für einen Verschwender eingesetzte Vermögensverwaltung spendthrift trust (US);
• zu Lebzeiten errichtete Vermögensverwaltung property in trust created inter vivos;
• nach freiem Ermessen gehandhabte Vermögensverwaltung discretionary settlement trust (Br.);
• zusammengefasste Vermögensverwaltungen compound settlements;
• Vermögensverwaltung mit genehmigtem Substanzanbruch wasting trust;
• Vermögensverwaltung anordnen to appoint an administrator;
• Vermögensverwaltung haben to have a fortune to manage;
• jds. Vermögensverwaltung treuhänderisch übernehmen to accept the trusteeship of s. one’s property. -
72 истощающиеся активы
1. waste assetsликвидные средства; краткосрочные активы — short-term assets
актив, приносящий процентный доход — interest bearing assets
текущие, легкореализуемые ликвидные активы — current assets
2. wasting assets«переключение» с одного актива на другой — asset switching
Русско-английский большой базовый словарь > истощающиеся активы
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73 Kapitalanlage
Kapitalanlage f FIN stake, capital investment* * *f < Finanz> stake, capital investment* * *Kapitalanlage
[capital] investment, assets, employment (investment, placement) of capital;
• als Kapitalanlage for investment purposes;
• zur Kapitalanlage geeignet suitable for investment;
• Kapitalanlagen capital spending (assets;nicht ablösbare Kapitalanlage n non-commutable investments;
• attraktive Kapitalanlage attractive investment;
• ausgesuchte Kapitalanlage choice investment;
• außerbetriebliche Kapitalanlage outside investment;
• bestimmungswidrige Kapitalanlage (Investmentsfonds) improper investment;
• erstklassige Kapitalanlage high-grade (high-class, choice) investment, prime (gilt-edged, Br.) investment;
• ertragreiche Kapitalanlage profitable investment;
• feste (fixe) Kapitalanlage fixed capital, lockup (Br.);
• gesetzwidrige Kapitalanlage (Anlagegesellschaft) improper investment;
• Gewinn bringende Kapitalanlagen income-earning assets (investment), remunerative investment, (Landeszentralbank) earning assets;
• hochwertige Kapitalanlagen high-grade investments;
• inflationssichere Kapitalanlage inflation-proof investment;
• kurzfristige Kapitalanlagen temporary (short-term) investments;
• langfristige Kapitalanlagen long-dated (long-term) [capital] investment, fixed (permanent) investment;
• lohnende Kapitalanlage profitable (remunerative) investment;
• mittelfristige Kapitalanlage medium-term investment;
• mündelsichere Kapitalanlage gilt-edged (Br.) (trustee, Br., trust fund, US, legal, US) investments, prime investment;
• Not leidende Kapitalanlage defaulted investment;
• nutzbringende Kapitalanlage profitable investment;
• planmäßige Kapitalanlage capital planning;
• private Kapitalanlage private investment;
• produktive Kapitalanlage productive investment (assets);
• leicht realisierbare Kapitalanlagen liquid investments;
• rentable Kapitalanlage profitable (remunerative) investment;
• risikoreiche Kapitalanlagen (Kapitalanlagegesellschaft) aggressive (special-situation) investments;
• schlechte Kapitalanlage poor investments;
• sichere Kapitalanlagen secure (safe) investments, safety of capital;
• spekulative Kapitalanlage speculative (special-situation) investment, (Kapitalanlagegesellschaft) aggressive investment;
• ungünstige Kapitalanlage poor investment;
• unproduktive Kapitalanlage unproductive investment, dead assets;
• unvorteilhafte Kapitalanlage unprofitable investment;
• verzinsliche (zinsbringende) Kapitalanlage interest-bearing investment;
• ordnungsgemäß vorgenommene Kapitalanlage prudent investment;
• vorsichtige Kapitalanlage conservative investment;
• vorteilhafte Kapitalanlage profitable (remunerative) investment;
• zugelassene Kapitalanlage (Investmentgesellschaft) qualified investment;
• Kapitalanlage im Ausland foreign investment;
• Kapitalanlage einer Bauspargesellschaft society investment;
• Kapitalanlagen in Ersthypotheken first-mortgage investments;
• Kapitalanlage mit fester Rendite fixed-yield investment;
• Kapitalanlage zu Renditezwecken non-speculative investment;
• Kapitalanlage zu Spekulationszwecken speculative (special-situation) investment;
• Kapitalanlage von Tilgungsfondsmitteln sinking-fund investment;
• Kapitalanlage in immateriellen Werten intangible investment;
• Kapitalanlage in Wertpapieren portfolio investment;
• Kapitalanlagen in Wohngrundstücken residential holdings;
• brachliegende Kapitalanlagen anderweitig einsetzen to redeploy a wasting capital asset;
• Kapitalanlage erhöhen to increase the amount of capital contributed;
• in eine steuerfreie Kapitalanlage umwandeln to convert investment into a non-taxable form;
• bevorzugt weiterhin langfristige Kapitalanlagen vornehmen to keep up the booming pace of capital investment;
• Kapitalanlagefonds unit-trust fund (Br.);
• kurzfristige Kapitalanlagegebiete short-term capital areas;
• im Kapitalanlagegeschäft erfolgreich tätig sein to prosper on institutional business. -
74 brachliegende Kapitalanlagen anderweitig einsetzen
brachliegende Kapitalanlagen anderweitig einsetzen
to redeploy a wasting capital assetBusiness german-english dictionary > brachliegende Kapitalanlagen anderweitig einsetzen
См. также в других словарях:
wasting asset — see asset 2 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. wasting asset n. A … Law dictionary
Wasting asset — An asset which has a limited life and thus, decreases in value (depreciates) over time. Also applied to consumed assets, such as gas, and termed depletion. * * * wasting asset wasting asset ➔ asset * * * wasting asset UK US noun [C] ACCOUNTING,… … Financial and business terms
wasting asset — A term often used to describe an option because of its limited life. Shortly before its expiration, an out of the money option has only time value, which declines rapidly. For an in the money option, only intrinsic value is left upon expiration.… … Financial and business terms
wasting asset — noun : property (as mines or lumber tracts) subject to depletion * * * wasting asset noun Any asset (esp a natural resource, such as a mine) whose value decreases with its depletion and which cannot be replaced or renewed • • • Main Entry: ↑waste … Useful english dictionary
Wasting Asset — An item that irreversibly declines in value, as a function of time. Wasting assets include vehicles, machinery and other fixed assets. Accountants attempt to quantify the amount that assets decrease in value over time, by assigning depreciation… … Investment dictionary
wasting asset — asset whose quantity diminishes over time … English contemporary dictionary
wasting asset — A *fixed asset with a limited *useful economic life. Wasting assets are normally subjected to *amortization charges … Auditor's dictionary
wasting asset — A natural resource having a limited useful life and, hence, subject to amortization called depletion. An asset that will be exhausted through its use. Examples are timberland, oil and gas wells, and ore deposits. See also depletion wasting… … Black's law dictionary
wasting asset — An asset that has a finite life; for example, a lease may lose value throughout its life and become valueless when it terminates. It is also applied to such assets as plant and machinery, which wear out during their life and therefore lose value … Accounting dictionary
wasting asset — An asset that has a finite life; for example, a lease may lose value throughout its life and become valueless when it terminates. It is also applied to such assets as plant and machinery, which wear out during their life and therefore lose value … Big dictionary of business and management
wasting asset — /ˌweɪstɪŋ æsɪt/ noun an asset which becomes gradually less valuable as time goes by (e.g. a short lease on a property) … Dictionary of banking and finance