Gaois

Similar terms:

This is a static copy of data that is exported from IATE on an occasional basis. It should not be assumed that information provided about an entry here will always correspond to the current version of the entry in IATE. That current version can be checked by clicking on the link on the upper right hand side of each entry. More information »

9 results

  1. BUSINESS AND COMPETITION|accounting · BUSINESS AND COMPETITION|business organisation · FINANCE · FINANCE|budget

    #532570

    IATE #792386
    sócmhainní reatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Umlaufvermögen
    de
    Definition Vermögensgegenstände, die nicht dazu bestimmt sind, dauernd dem Geschäftsbetrieb dienen (z.B. Vorräte, Forderungen, Kassenbestände) Reference Gabler Wirtschaftslexikon
    Comment SYN/ANT: Ggs.: Anlagevermögen;XREF: "realisierbares Umlaufvermögen" (A134246), "verfügbares Umlaufvermögen" (A143886);DIV: AIH 27/01/2004
    current assets | trading assets
    en
    Definition "actif circulant" = "stocks et en cours, créances, disponibilités" (Bernard et Colli - Dictionnaire économique et financier); "Current assets are those assets of the company which are reasonably expected to be realised in cash, or sold, or consumed during the normal operating cycle of the business." (A. Gilpin - Dictionary of Economic Terms). Reference ---
    actif circulant
    fr
    Definition Eléments de patrimoine d'une entreprise qui sont immédiatement disponibles (caisse, avoirs en banque) ou réalisables à court terme (papiers-valeurs à court terme, créances à court terme, stocks, etc.). Reference < http://www.raiffeisen.ch/lexikon/umlauf-f.htm > aussi: "actif circulant" = "stocks et en cours, créances, disponibilités" (Bernard et Colli - Dictionnaire économique et financier).
    Comment SYN/ANT: valeur circulante
  2. ECONOMICS|economic analysis|statistics · FINANCE

    #547937

    IATE #1143121
    iarmhéid ar chuntas reatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    sócmhainní ar chuntas reatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    balance on current account | assets on current account
    en
    Definition the difference between receipts and payments as the result of transactions in goods,services,income and current transfers between the country and the rest of the world.A current account deficit means that total payments exceed total receipts,while a current account surplus means the reverse Reference Commonwealth of Australia,Monthly Economic and Social Indicators 1998-99,MESI-Glossary
  3. TRADE|marketing|preparation for market

    #551503

    IATE #1240006
    luach reatha glansócmhainní Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Substanzwert
    de
    Definition Tageswert des Nettovermögens Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    current value of net assets
    en
    Definition the present-day value of the net assets Reference Internat.Account.Lex.,UEC-Group Accounts
    valeur substantielle | valeur intrinsèque
    fr
    Definition valeur actuelle de l'actif net Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  5. BUSINESS AND COMPETITION|accounting|accounting

    #552300

    IATE #1258227
    caipiteal oibre Reference Rialachán (AE) Uimh. 1295/2013 maidir le Clár Eoraip na Cruthaitheachta (2014 go 2020) a bhunú
    ga
    Context 'caipiteal oibre (amhail maoiniú eatramhach, maoiniú líonta bearnaí, sreabhadh airgid, línte creidmheasa).' Reference Rialachán (AE) Uimh. 1295/2013 maidir le Clár Eoraip na Cruthaitheachta (2014 go 2020) a bhunú
    Betriebsvermögen | Umlaufkapital | Betriebskapital | Betriebsmittel | Nettoumlaufvermögen
    de
    Definition Bilanzkennzahl, die sich aus der Differenz von Umlaufvermögen und kurzfristigen Verbindlichkeiten ergibt und Aussagen über die Liquidität eines Unternehmens sowie den Kapitalbedarf ermöglicht Reference Council-DE, vgl. Unternehmensinfo.de>Was ist Working Capital (Betriebskapital) (9.9.2020)?
    Comment Ist das Betriebskapital positiv, dann ist das Umlaufvermögen (Vorräte, Forderungen aus Lieferungen und Leistungen, Bank- und Kassenbestände) größer als die kurzfristigen Verbindlichkeiten, d.h. diese können mit vorhandenen Mitteln getilgt werden.
    current capital | floating capital | net working capital | working balances | business assets | working capital | working assets | net current assets | revolving capital | circulating funds | circulating capital | operating capital
    en
    Definition measure of a company's short-term operating resources, calculated as current assets minus current liabilities Reference Council-EN based on:- Cox, D. and Fardon, M., Accounting: the basics of financial and management accounting (Osborne, 1998), p. 208 / p. 210- Banks, Erik, The Palgrave Macmillan Dictionary of Finance, Investment and Banking (Palgrave Macmillan, 2010), p. 548
    Comment The major working capital items are:- stock- debtors- cash/bank- creditorsCox, D. and Fardon, M., Accounting: the basics of financial and management accounting (Osborne, 1998), p. 208 / p. 210
    actif net à court terme | fonds de roulement net | capital de roulement | fonds de roulement | capital d'exploitation
    fr
    Definition mesure de la solvabilité à court terme d'une entreprise et de sa capacité de financer son exploitation courante et de rembourser ses dettes au moment où elles deviennent exigibles, calculée en comparant l'actif à court terme et le passif à court terme Reference Conseil-FR, d'après le grand dictionnaire terminologique de l'Office québécois de la langue française > Fonds de roulement (2006) (15.9.2022)
  6. BUSINESS AND COMPETITION|accounting

    #576692

    IATE #3519976
    sócmhainní neamhreatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    non-current assets
    en
    Definition assets that include amounts expected to be recovered more than 12 months after the balance sheet date Reference COM-MT, based on: Commission Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council CELEX:32008R1126/EN and IFRS 5 Non-current assets held for sale and discontinued operations
    actifs non courants
    fr
  8. BUSINESS AND COMPETITION|accounting

    #576693

    IATE #3519977
    sócmhainní neamhreatha arna sealbhú le díol agus oibríochtaí scortha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    zur Veräußerung gehaltene langfristige Vermögenswerte und aufgegebene Geschäftsbereiche
    de
    non-current assets held for sale and discontinued operations
    en
    Definition accounting standard that specifies the accounting for assets held for sale, and the presentation and disclosure of discontinued operations Reference COM-MT, based on: Commission Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council CELEX:32008R1126/EN and IFRS 5. Non-current Assets Held for Sale and Discontinued Operations, https://www.iasplus.com/en/standards/ifrs/ifrs5 [19.12.2017]
    Comment The phrase is the title of a document. The definition relates to the title and not to the concept.
    actifs non courants détenus en vue de la vente et activités abandonnées
    fr