-
1 writing-down allowance
Accounting: WDAУниверсальный русско-английский словарь > writing-down allowance
-
2 writing down allowances
Finin the United Kingdom, the annual depreciation of fixed assets for tax purposes. These allowances form part of the capital allowance system. -
3 норма частичного списания
Русско-английский словарь по экономии > норма частичного списания
-
4 скидка с налога на прибыль корпораций
Специализированный русско-английский словарь бухгалтерских терминов > скидка с налога на прибыль корпораций
-
5 Abschreibungsbetrag
Abschreibungsbetrag m 1. RW (AE) allowance for depreciation, (BE) depreciation allowance, amount of depreciation, depreciable amount; 2. STEUER writing-down allowance* * *m 1. < Rechnung> allowance for depreciation (AE), capital allowance (BE), depreciable amount; 2. < Steuer> writing-down allowance* * *Abschreibungsbetrag
amount of depreciation, depreciable amount, amount written off, [allowance for] depreciation, depreciation allowance (Br.), depreciation charge;
• zusätzlich gewährter Abschreibungsbetrag balancing allowance (Br.);
• jährlicher Abschreibungsbetrag annual allowance (Br.), annual rate of depreciation;
• laufender Abschreibungsbetrag systematic allowance for depreciation;
• laufender Abschreibungsbetrag [vom 2. Jahr] writing-down allowance (Br.);
• voller Abschreibungsbetrag full allowance (Br.). -
6 Abschreibungsbeträge
Abschreibungsbeträge, aktivierte
(bei der Liquidation) balancing charge;
• angefallene Abschreibungsbeträge historic depreciation;
• steuerlich noch nicht ausgenutzte Abschreibungsbeträge excess allowance (Br.);
• zukünftige Abschreibungsbeträge future writing-down allowance (Br.);
• Abschreibungsbeträge absetzen to charge depreciations;
• Abschreibungsbeträge auf das Anlagevermögen berechnen to compute the capital allowance (Br.);
• Abschreibungsbeträge für ein Kraftfahrzeug in Anspruch nehmen to claim allowance for wear and tear of a car;
• Abschreibungsbeträge auf siebzehn Jahre verteilen to spread allowance over 17 years (Br.). -
7 aktivierte
Abschreibungsbeträge, aktivierte
(bei der Liquidation) balancing charge;
• angefallene Abschreibungsbeträge historic depreciation;
• steuerlich noch nicht ausgenutzte Abschreibungsbeträge excess allowance (Br.);
• zukünftige Abschreibungsbeträge future writing-down allowance (Br.);
• Abschreibungsbeträge absetzen to charge depreciations;
• Abschreibungsbeträge auf das Anlagevermögen berechnen to compute the capital allowance (Br.);
• Abschreibungsbeträge für ein Kraftfahrzeug in Anspruch nehmen to claim allowance for wear and tear of a car;
• Abschreibungsbeträge auf siebzehn Jahre verteilen to spread allowance over 17 years (Br.). -
8 ammortamento
m finance amortization* * *ammortamento s.m. (econ.) amortization; depreciation; allowance; consumption: ammortamento diretto, direct amortization; ammortamento di capitale, depreciation of capital; ammortamento a quote costanti, straight-line amortization; (o depreciation); ammortamento degli investimenti, capital consumption allowance; ammortamento accelerato, emergency amortization; ammortamento anticipato, accelerated depreciation; ammortamento dei debiti, amortization of debts; ammortamento di un prestito, redemption of a loan; ammortamento finanziario, extinction of a debt; ammortamento fisico, capital consumption; fondo di ammortamento, amortization (o sinking) fund; piano di ammortamento, sinking plan (o amer. amortization schedule); quota di ammortamento, depreciation (o writing down) allowance, amortization quota // (trib.): ammortamento di un'imposta, tax amortization; ammortamento fiscale, depreciation allowance, investment allowances.* * *[ammorta'mento]sostantivo maschile (di debito, prestito) amortizationpiano di ammortamento — sinking plan, amortization schedule
* * *ammortamento/ammorta'mento/sostantivo m.(di debito, prestito) amortization; fondo di ammortamento sinking fund; piano di ammortamento sinking plan, amortization schedule. -
9 quota
f ( parte) share, quota( altitudine) altitudeperdere quota lose altitudeprendere quota gain altitude* * *quota s.f.1 ( somma da pagare o da riscuotere) share, amount; ( aliquota) quota; ( contributo) contribution, dues (pl.); ( rata) instalment: ho già versato la mia quota, I've already paid my share; versare la propria quota, to pay one's share; quota d'abbonamento, subscription fee (o dues); quota sociale, subscription dues; quota di iscrizione, entrance fee, ( a un club) membership fee; quote annuali, annual dues; quote sindacali, union dues (o subscriptions); quota d'immigrazione, immigration quota; quota mensile, monthly instalment // (econ.): quota di partecipazione, shareholding (o participating share); quota di ammortamento, depreciation allowance (o amortization quota o writing down allowance); quota di esportazione, importazione, export, import quota; quota di spese generali, overhead rate; quota di utile distribuito, payout ratio; quota capitale, capital share (o stock) // quota di mercato, market share: perdere, guadagnare una quota ( di mercato), to lose, to gain a market share // (trib.): quota di reddito imponibile, taxable income; quota di reddito in esenzione da imposta, tax-free allowance // (fin.) quota oro, gold tranche // (Borsa) quota azionaria, share2 (aer.) altitude, height: quota di volo, flight altitude; ad alta quota, at high altitude: volare ad alta, bassa quota, to fly high, low; perdita di quota, loss of altitude; perdere quota, to lose height; la musica punk sta perdendo quota, (fig.) punk music is going out of fashion; prendere quota, to climb (o to gain) height: il suo nuovo show sta prendendo quota, (fig.) his new show is beginning to catch on4 ( topografia) elevation, altitude: quota zero, sea-level; in quota, upper-level; un rifugio a 3000 metri di quota, a refuge at 3000 metres above sea level; superati i 2000 metri di quota, la vegetazione è scarsa, over 2000 metres above sea level, vegetation is scarce5 ( totocalcio) ( somma spettante al vincitore) payoff, payout // le quote del totalizzatore, the odds of the totalizator6 ( nel disegno tecnico) dimension7 ( idraulica) head.* * *['kwɔta]sostantivo femminile1) (somma da pagare o riscuotere) share, amount, portion, part; (contributo periodico) subscriptionpagare o versare la propria quota to pay one's share; quota associativa, d'iscrizione — membership, registration fee
2) (di società, proprietà) share (di in, of)3) econ. (quantità) quota- e latte — milk quotas
4) (altitudine) altitude, heightperdere, prendere quota — to lose, gain altitude
a bassa, alta quota — [nevicare, volare] at a low, high altitude
a 2.000 metri di quota — at an altitude of 2,000 metres
riprendere quota — fig. [ inflazione] to creep, go up again
5) (nel totocalcio) payoff, payout; (nell'ippica) odds pl.6) (punteggio)•quota di partecipazione — stake, contribution
* * *quota/'kwɔta/sostantivo f.1 (somma da pagare o riscuotere) share, amount, portion, part; (contributo periodico) subscription; pagare o versare la propria quota to pay one's share; quota associativa, d'iscrizione membership, registration fee2 (di società, proprietà) share (di in, of)4 (altitudine) altitude, height; perdere, prendere quota to lose, gain altitude; a bassa, alta quota [nevicare, volare] at a low, high altitude; a 2.000 metri di quota at an altitude of 2,000 metres; in quota at altitude; quota 451 hill 451; riprendere quota fig. [ inflazione] to creep, go up again5 (nel totocalcio) payoff, payout; (nell'ippica) odds pl.6 (punteggio) essere a quota dieci to have ten pointsquota di partecipazione stake, contribution. -
10 laufender Abschreibungsbetrag (vom 2. Jahr)
laufender Abschreibungsbetrag
systematic allowance for depreciation
laufender Abschreibungsbetrag (vom 2. Jahr)
writing-down allowance (Br.)Business german-english dictionary > laufender Abschreibungsbetrag (vom 2. Jahr)
-
11 амортизационная скидка
Sakhalin energy glossary: writing down allowanceУниверсальный русско-английский словарь > амортизационная скидка
-
12 налоговая скидка по списанию на износ
Accounting: writing-down allowanceУниверсальный русско-английский словарь > налоговая скидка по списанию на износ
-
13 норма частичного списания
Business: writing-down allowanceУниверсальный русско-английский словарь > норма частичного списания
-
14 скидка с налога на прибыль корпораций
Универсальный русско-английский словарь > скидка с налога на прибыль корпораций
-
15 Vollabschreibung
-
16 zukünftige Abschreibungsbeträge
zukünftige Abschreibungsbeträge
future writing-down allowance (Br.)Business german-english dictionary > zukünftige Abschreibungsbeträge
-
17 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. -
18 Abschreibungsverhältnis
Abschreibungsverhältnis, durchschnittliches
average ratio of depreciation;
• Abschreibungsverlust retirement loss;
• erleichterte Abschreibungsvorschriften depreciation facilities;
• Abschreibungsvorteile depreciation benefits;
• Abschreibungsvortrag capital allowance carried forward (Br.);
• Abschreibungswert written-down (liquidating) value;
• Abschreibungszeitraum depreciation (writing-down) period;
• Abschreibungszeitraum eines Investitionsbetrages payout period;
• für Abschreibungszwecke for allowance purposes (Br.).Business german-english dictionary > Abschreibungsverhältnis
-
19 durchschnittliches
Abschreibungsverhältnis, durchschnittliches
average ratio of depreciation;
• Abschreibungsverlust retirement loss;
• erleichterte Abschreibungsvorschriften depreciation facilities;
• Abschreibungsvorteile depreciation benefits;
• Abschreibungsvortrag capital allowance carried forward (Br.);
• Abschreibungswert written-down (liquidating) value;
• Abschreibungszeitraum depreciation (writing-down) period;
• Abschreibungszeitraum eines Investitionsbetrages payout period;
• für Abschreibungszwecke for allowance purposes (Br.). -
20 списання
wiping out ( боргів); debiting ( із рахунку); amortisation; writing-off ( повне); writing-down ( часткове); allowance for depreciation ( зносу)
- 1
- 2
См. также в других словарях:
writing-down allowance — ➔ allowance * * * writing down allowance UK US noun [C] ACCOUNTING, FINANCE, TAX ► the percentage of the value of assets that a company can include in its profit calculations for a particular period to reduce the amount of tax it pays: »The… … Financial and business terms
Writing down allowance — Writing down allowance, in United Kingdom Taxation, is the annual rate at which capital allowances can be claimed. This rate is reduced or extended if the chargeable period is shorter or longer than one year.The writing down allowance is the rate … Wikipedia
writing-down allowance — WDA A capital allowance available to a UK trader; from 1 November 1993 it is the only allowance generally available for plant and machinery used in trade, although first year allowances have occasionally been introduced for specific types of… … Accounting dictionary
writing-down allowance — WDA A capital allowance available to a UK trader; from 1 November 1993 it became the only allowance generally available for plant and machinery used in trade, although first year allowances have at times been reintroduced for specific types of… … Big dictionary of business and management
allowance — al‧low‧ance [əˈlaʊəns] noun 1. [countable] an amount of money that someone is given regularly or for a special reason: • She earns a package worth $1 million, including a $15,000 clothing allowance. ˌcost of ˈliving alˌlowance [countable] HUMAN… … Financial and business terms
capital allowance — ➔ allowance * * * capital allowance UK US noun [C] (also investment allowance) ► ACCOUNTING, TAX an amount of money that a business spends to buy buildings, equipment, vehicles, etc., which it can use to reduce the tax on its profits: »A 100%… … Financial and business terms
written-down value — WDV The value of an asset for tax purposes after taking account of its reduction in value below the initial cost, as a result of its use in the trade. An asset acquired for a trade is eligible for capital allowances A writing down allowance of… … Big dictionary of business and management
written-down value — WDV The value of an asset for tax purposes after taking account of its reduction in value below the initial cost, as a result of its use in the trade. An asset acquired for a trade is eligible for capital allowances. A writing down allowance of… … Accounting dictionary
first-year allowance — In the UK, a special capital allowance against corporation tax that is granted in the year of purchase of an asset in place of the standard writing down allowance of 25%. Various first year allowances have been made available at various times. In … Accounting dictionary
first-year allowance — In the UK, a special capital allowance against corporation tax that is granted in the year of purchase of an asset in place of the standard writing down allowance of 25%. Various first year allowances have been made available at various times. In … Big dictionary of business and management
capital allowance — a set off for tax in relation to expenditure on capital rather than revenue. Under the Capital Allowances Act 1990, the cost of capital assets acquired by a trader for the purposes of his business may be deducted from his total profit. The nature … Law dictionary