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14 toradh

  1. BUSINESS AND COMPETITION|accounting

    #644277

    IATE #3519435
    sócmhainn reatha Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    realisierbarer Wert
    de
    current asset
    en
    Sainmhíniú asset that is a) expected to be realized or held for sale or consumption in the entity’s normal operating cycle; b) held primarily for the purpose of trading; c) expected to be realized within twelve months after the reporting period; or d) is cash or a cash equivalent unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period Tagairt "COM-Terminology Coordination, based on:Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, consolidated version of 1.1.2021, IFRS 5 - Non-current assets held for sale and discontinued operations, Appendix A - Defined terms"
    valeur réalisable
    fr
  2. ECONOMICS|economic analysis|statistics · FINANCE

    #620648

    IATE #1143121
    sócmhainní ar chuntas reatha Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    iarmhéid ar chuntas reatha Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    balance on current account | assets on current account
    en
    Sainmhíniú 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 Tagairt Commonwealth of Australia,Monthly Economic and Social Indicators 1998-99,MESI-Glossary
  3. FINANCE · FINANCE|public finance and budget policy|budget policy|budget · BUSINESS AND COMPETITION|business organisation · BUSINESS AND COMPETITION|accounting

    #607156

    IATE #792386
    sócmhainní reatha Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Umlaufvermögen
    de
    Sainmhíniú Vermögensgegenstände, die nicht dazu bestimmt sind, dauernd dem Geschäftsbetrieb dienen (z.B. Vorräte, Forderungen, Kassenbestände) Tagairt Gabler Wirtschaftslexikon
    Nóta "SYN/ANT: Ggs.: Anlagevermögen;XREF: ""realisierbares Umlaufvermögen"" (A134246), ""verfügbares Umlaufvermögen"" (A143886);DIV: AIH 27/01/2004"
    current assets | trading assets
    en
    Sainmhíniú """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)." Tagairt ---
    actif circulant
    fr
    Sainmhíniú 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.). Tagairt "< http://www.raiffeisen.ch/lexikon/umlauf-f.htm > aussi: ""actif circulant"" = ""stocks et en cours, créances, disponibilités"" (Bernard et Colli - Dictionnaire économique et financier)."
    Nóta SYN/ANT: valeur circulante
  4. LAW|criminal law

    #669576

    IATE #3643484
    sócmhainní reatha Tagairt "Rialtas na hÉireann, Achtanna an Oireachtais, Acht na gCuideachtaí, 1963, http://www.acts.ie/ga.act.1963.0033.22.html [9.6.2023]"
    ga
    Comhthéacs Más é tuairim na stiúrthóirí nach bhfuil ar aon chuid de na sócmhainní reatha, ar iad a réadú i ngnáthchúrsa ghnó na cuideachta, luach atá ar a laghad comhionann leis an méid atá curtha síos dóibh, luafar go bhfuil na stiúrthóirí ar an tuairim sin. Tagairt "Rialtas na hÉireann, Achtanna an Oireachtais, Acht na gCuideachtaí, 1963, http://www.acts.ie/ga.act.1963.0033.22.html [9.6.2023]"
    Sainmhíniú sócmhainní arb iad a sochair: - a mheastar a réadófar, a choinneofar lena ndíol nó lena dtomhailt, i ngnáthchúrsa thimthriall oibriúcháin na n-eintiteas - chun críocha trádála nó chun críoch gearrthéarmach agus a bhfuiltear ag súil go gcuirfear i gcrích iad laistigh de dhá mhí dhéag ón dáta tuairiscithe - airgead tirim nó coibhéis airgid Tagairt Oifig an Ionchúisitheora Phoiblí Eorpaigh (OIPE), [9.6.2023]
    Umlaufvermögen
    de
    Sainmhíniú Vermögenswerte, deren Ertrag: - im normalen Geschäftsablauf der Organisation erwartet wird bzw. zum Verkauf oder Verbrauch bestimmt ist - zu Handelszwecken oder kurzfristigen Zwecken dient und innerhalb von zwölf Monaten ab dem Berichtsdatum erwartet wird - Zahlungsmittel oder Zahlungsmitteläquivalente Tagairt Europäische Staatsanwaltschaft (EUStA) (30.5.2023)
    current assets
    en
    Sainmhíniú assets whose benefits are: - expected to be realised, held for sale or consumption, in the normal course of the entities' operating cycle - for trading purposes or short-term and expected to be realised within twelve months of the reporting date - cash or a cash equivalent Tagairt European Public Prosecutor's Office (EPPO) based on: Commission Regulation (EC) No 70/2009 of 23 January 2009 amending 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 as regards Improvements to International Financial Reporting Standards (IFRSs), Official Journal of the European Union, L 21/16, 24.1.2009
  5. TRADE|marketing|preparation for market

    #623534

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

    #629635

    IATE #1487778
    sócmhainn sheasta dholáimhsithe Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'Ní bheidh na costais a dhearbhóidh an tairgeoir le linn dó conradh um aisíocaíocht iomlán costas nó conradh um aisíocaíocht pháirteach costas a chomhlíonadh incháilithe ach amháin sna cásanna seo a leanas: (a) tá siad tabhaithe iarbhír i rith fhad an chonartha, cé is moite de chostais an trealaimh, na mbonneagar agus na sócmhainní seasta doláimhsithe is gá chun an conradh a chomhlíonadh, nithe a fhéadfar a mheas mar incháilithe i leith iomlán a luacha ceannaigh;' Tagairt "Rialachán (AE) Uimh. 377/2014 lena mbunaítear Clár Copernicus agus lena n-aisghairtear Rialachán (AE) Uimh. 911/2010, CELEX:32014R0377/GA"
    immaterieller Anlagewert | langfristiger immaterieller Vermögenswert
    de
    intangible fixed asset | intangible non-current asset | intangible capital asset | fixed intangible asset | non-current intangible asset
    en
    Sainmhíniú identifiable non-monetary asset without physical substance, created or acquired by a company for use on a continuing basis in the course of the company’s activities Tagairt "COM-Terminology Coordination, based on:- Commission Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, consolidated version 1.4.2021, International Accounting Standard 38: Intangible assets, Definitions, intangible asset - LexisNexis > ... > What is an intangible fixed asset? (16.11.2021)"
    actif incorporel | immobilisation incorporelle
    fr
    Sainmhíniú actif sans support matériel tel qu'un fonds de commerce, un brevet, des droits d'auteur, une marque Tagairt "FranceTerme, actif incorporel (28.6.2021)"
  8. BUSINESS AND COMPETITION|accounting|accounting

    #624318

    IATE #1258227
    caipiteal oibre Tagairt "Rialachán (AE) Uimh. 1295/2013 maidir le Clár Eoraip na Cruthaitheachta (2014 go 2020) a bhunú"
    ga
    Comhthéacs 'caipiteal oibre (amhail maoiniú eatramhach, maoiniú líonta bearnaí, sreabhadh airgid, línte creidmheasa).' Tagairt "Rialachán (AE) Uimh. 1295/2013 maidir le Clár Eoraip na Cruthaitheachta (2014 go 2020) a bhunú"
    Betriebskapital | Nettoumlaufvermögen | Betriebsvermögen | Betriebsmittel | Umlaufkapital
    de
    Sainmhíniú Bilanzkennzahl, die sich aus der Differenz von Umlaufvermögen und kurzfristigen Verbindlichkeiten ergibt und Aussagen über die Liquidität eines Unternehmens sowie den Kapitalbedarf ermöglicht Tagairt "Council-DE, vgl. Unternehmensinfo.de>Was ist Working Capital (Betriebskapital) (9.9.2020)?"
    Nóta 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
    Sainmhíniú measure of a company's short-term operating resources, calculated as current assets minus current liabilities Tagairt 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
    Nóta 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
    Sainmhíniú 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 Tagairt "Conseil-FR, d'après le grand dictionnaire terminologique de l'Office québécois de la langue française > Fonds de roulement (2006) (15.9.2022)"
  9. BUSINESS AND COMPETITION|accounting

    #623224

    IATE #1239193
    sócmhainn sheasta Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs '...nuair a tharlaíonn díol sócmhainne seasta atá ann cheana nó earra luachmhair atá ann cheana idir dhá tháirgeoir chónaitheacha, cealaíonn na luachanna deimhneacha agus diúltacha arna dtaifeadadh maidir le hollfhoirmiú caipitil sheasta a chéile maidir leis an ngeilleagar ina iomláine cé is moite de na costais a ghabhann le haistriú úinéireachta...' Tagairt "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    sócmhainní dochta Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Anlagevermögen | langfristiger Vermögenswert
    de
    Sainmhíniú Gesamtheit der in die Bilanz aufgenommenen Güter eines Unternehmens, die normalerweise nicht dazu bestimmt sind, veräußert zu werden Tagairt International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    fixed asset | non-current asset | capital asset | noncurrent asset
    en
    Sainmhíniú asset of a business intended for use on a continuing basis Tagairt "COM-EN and COM-Terminology Coordination, based on: - 'fixed asset' (23.11.2021), Law, J. (ed.), A Dictionary of Accounting, Oxford University Press, 2016- 'fixed asset' (15.11.2021), Moles, P. and Terry, N., The Handbook of International Financial Terms, Oxford University Press, 2005"
    Nóta "Examples of fixed assets include land, buildings, plant and machinery, and other investments. These may be further divided into tangible fixed assets and intangible fixed assets, the latter being trademarks and patents."
    actif immobilisé | actif permanent | immobilisations | actif fixe
    fr
    Sainmhíniú ensemble des biens dont l'entreprise est propriétaire et qui ont vocation à être conservés de manière durable, regroupant trois postes de bilan: les immobilisations incorporelles (fonds de commerce, droit au bail), les immobilisations corporelles (terrains, constructions) et les immobilisations financières (titres de participation, prêts) Tagairt COM-FR, d'après Le Journal Des Finances,Le lexique du Trader, 1997
  10. BUSINESS AND COMPETITION|accounting|accounting|financial accounting

    #669567

    IATE #3643456
    sócmhainn neamhreatha Tagairt "Iris Oifigiúil an Aontais Eorpaigh, Rialachán (AE) 2021/2036 ón gCoimisiún an 19 Samhain 2021 lena leasaítear (CE) Uimh. 1126/2008 ón gCoimisiún lena nglactar caighdeáin áirithe idirnáisiúnta chuntasaíochta i gcomhréir le Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle a mhéid a bhaineann le Caighdeán Idirnáisiúnta um Thuairisciú Airgeadais 17, 23.11.2021, https://eur-lex.europa.eu/legal-content/GA/TXT/HTML/?uri=CELEX:32021R2036&from=EN#d1e32-66-1 [9.6.2023]"
    ga
    Comhthéacs IFRS 1 Glacadh céaduaire na gCaighdeán Idirnáisiúnta um Thuairisciú Airgeadais, IFRS 3 Comhcheangail Ghnó, IFRS 5 Sócmhainní neamhreatha arna sealbhú le díol agus oibríochtaí scortha, Ionstraimí Airgeadais Tagairt "Iris Oifigiúil an Aontais Eorpaigh, Rialachán (AE) 2021/2036 ón gCoimisiún an 19 Samhain 2021 lena leasaítear (CE) Uimh. 1126/2008 ón gCoimisiún lena nglactar caighdeáin áirithe idirnáisiúnta chuntasaíochta i gcomhréir le Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle a mhéid a bhaineann le Caighdeán Idirnáisiúnta um Thuairisciú Airgeadais 17, 23.11.2021, https://eur-lex.europa.eu/legal-content/GA/TXT/HTML/?uri=CELEX:32021R2036&from=EN#d1e32-66-1 [9.6.2023]"
    Sainmhíniú sochar nach bhfuiltear ag súil leis a bhaint amach laistigh de 12 mhí ó dháta an chláir chomhardaithe Tagairt Oifig an Ionchúisitheora Phoiblí Eorpaigh (OIPE), [9.6.2023]
    Anlagevermögen | langfristige Vermögenswerte
    de
    Sainmhíniú der Ertrag von Anlagevermögen wird nicht vor Ablauf von 12 Monaten ab dem Bilanzstichtag erwartet Tagairt Europäische Staatsanwaltschaft (EUStA) (1.6.2023)
    non-current asset
    en
    Sainmhíniú benefit not expected to be realised within 12 months of the balance-sheet date Tagairt "European Public Prosecutor's Office (EPPO) based on: European Commission, Directorate-General for Budget, 'Consolidated annual accounts of the European Union and financial statement : discussion and analysis : financial year 2019', Publications Office, 2020, https://data.europa.eu/doi/10.2761/34195"
  11. BUSINESS AND COMPETITION|accounting

    #644551

    IATE #3519976
    sócmhainní neamhreatha Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    non-current assets
    en
    Sainmhíniú assets that include amounts expected to be recovered more than 12 months after the balance sheet date Tagairt "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
  13. BUSINESS AND COMPETITION|accounting

    #644552

    IATE #3519977
    sócmhainní neamhreatha arna sealbhú le díol agus oibríochtaí scortha Tagairt 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
    Sainmhíniú accounting standard that specifies the accounting for assets held for sale, and the presentation and disclosure of discontinued operations Tagairt "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]"
    Nóta 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