Gaois

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7 results

  1. BUSINESS AND COMPETITION|accounting|accounting

    #624318

    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"
    Betriebskapital | Nettoumlaufvermögen | Betriebsvermögen | Betriebsmittel | Umlaufkapital
    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.
    working capital | net working capital | operating capital | net current assets | circulating capital | floating capital | business assets | revolving capital | circulating funds | working balances | working assets | current 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
    fonds de roulement | fonds de roulement net | capital d'exploitation | capital de roulement | actif net à court terme
    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)"
  2. TRADE|marketing|preparation for market · FINANCE|taxation · BUSINESS AND COMPETITION|accounting

    #628826

    IATE #1449094
    tomhaltáin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    betriebliches Verbrauchsmaterial | Betriebsmittel
    de
    consumables
    en
    Definition single-use or rapidly expendable goods and materials which are used in processing and manufacturing or the supply of services without becoming part of the processed or manufactured products Reference European Commission, Dictionary of taxation terms, Office for Official Publications of the European Communities, Luxembourg, 1996, p. 108
    matières consommables pour l'exploitation | articles de consommation
    fr
  6. INDUSTRY|chemistry

    #645348

    IATE #3523469
    Bain úsáid as trealamh pléascdhíonach leictreach/aerála/soilsiúcháin/…. Reference "Iarscríbhinn IV, Rialachán (CE) uimh. 1272/2008 ó Pharlaimint na hEorpa agus ón gComhairle an 16 Nollaig 2008 maidir le haicmiú, lipéadú agus pacáistiú substaintí agus meascán, agus lena leasaítear agus lena n-aisghairtear Treoir 67/548/CEE agus Treoir 1999/45/CE, agus lena leasaítear Rialachán (CE) Uimh. 1907/2006, CELEX:32008R1272/GA"
    ga
    Explosionsgeschützte elektrische Betriebsmittel/Lüftungsanlagen/ Beleuchtung/… verwenden.
    de
    Use explosion-proof electrical/ventilating/lighting/…/ equipment.
    en
    Utiliser du matériel électrique/de ventilation/d’éclairage/…/ antidéflagrant.
    fr
    P241
    mul
  7. AGRICULTURE, FORESTRY AND FISHERIES|means of agricultural production|means of agricultural production

    #608419

    IATE #818933
    ionchur talmhaíochta Reference "Rialachán (AE) Uimh. 228/2013 lena leagtar síos bearta sonracha don talmhaíocht sna réigiúin is forimeallaí den Aontas"
    ga
    Context 'Ar ndóigh, tá costais iompair bhreise ag baint le soláthar táirgí atá riachtanach do thomhaltas an duine, don phróiseáil nó mar ionchur talmhaíochta mar thoradh ar staid gheografach eisceachtúil na réigiún is forimeallaí.' Reference "Rialachán (AE) Uimh. 228/2013 lena leagtar síos bearta sonracha don talmhaíocht sna réigiúin is forimeallaí den Aontas"
    modhanna táirgeachta talmhaíochta Reference "Rialachán (CE) Uimh. 1166/2008 maidir le suirbhéanna ar struchtúr feirmeacha agus an suirbhé ar mhodhanna táirgeachta talmhaíochta"
    ga
    Context 'Cuirfidh na Ballstáit faisnéis ar fáil maidir le saintréithe na modhanna táirgeachta talmhaíochta a liostaítear in Iarscríbhinn V.' Reference "Rialachán (CE) Uimh. 1166/2008 maidir le suirbhéanna ar struchtúr feirmeacha agus an suirbhé ar mhodhanna táirgeachta talmhaíochta"
    modh táirgthe talmhaíochta Reference "Comhairle-GA, bunaithe ar 'modh táirgthe' in Rialachán (AE) Uimh. 1379/2013 maidir le comheagrú na margaí i dtáirgí iascaigh agus dobharshaothraithe"
    ga
    landwirtschaftliche Betriebsmittel | landwirtschaftliche Produktionsmittel | landwirtschaftliche Produktionsfaktoren
    de
    Definition Ressourcen eines landwirtschaftlichen Betriebs neben seinen Nutzflächen und/oder -tieren (Geräte, Installationen, Gebäude, Arbeitskräfte, Futtermittel, Düngemittel, Pflanzenschutzmittel, Saat- und Pflanzgut) Reference "Councl-DE nachVerordnung (EG) 138/2004 zur Landwirtschaftlichen Gesamtrechnung in der GemeinschaftBundesministerium für Landwirtschaft, Regionen und Tourismus (AT) > Themen > Landwirtschaft > Betriebsmittel (11.3.2022)"
    agricultural input | agricultural means of production | means of agricultural production | agro-input | farm supplies | farm input | input product | input to agriculture | input
    en
    Definition any substance or material, equipment and tool used in the production and handling of agricultural products Reference "Council Terminology Coordination, based on: Proposal for a Council Decision on the conclusion of the Economic Partnership Agreement between the East African Community Partner States, of the one part, and the European Union and its Member States, of the other part, COM(2016) 64 final"
    intrant agricole | moyen de production agricole
    fr
    Definition tout produit, équipement ou outil utilisé dans la production de produits agricoles Reference Conseil-FR