fixed assets - traduction vers Anglais
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fixed assets - traduction vers Anglais

ASSETS AND PROPERTY THAT CANNOT EASILY BE CONVERTED INTO CASH
Long-term asset; Fixed assets; Long term asset; Long-term assets; Noncurrent asset; Noncurrent assets; Non-current asset; Non-current assets; Long term assets; Property plant equipment; Property, plant, and equipment; Property plant and equipment; Property, plant and equipment; PP&E; Pp&e; Fixed-asset; Fixed Asset; Capital equipment; Property, Plant and Equipment; Plant assets; Plant asset; Tangible fixed asset

fixed assets         

[fikst'æsets]

бухгалтерский учет

основные средства [фонды]

материальные внеоборотные [долгосрочные] активы

основной капитал (активы, которые фирма приобретает для длительного использования в процессе экономической деятельности, а не для перепродажи: здания, сооружения, машины, оборудование, земля и т. п.; используются в течение нескольких операционных циклов организации, постепенно перенося свою стоимость на стоимость производимых товаров (услуг); представляют собой низколиквидные активы, которые сложно быстро перевести в наличные деньги)

синоним

fixed capital; permanent assets; capital assets; long-term assets; long-live assets; plant and equipment; plant; property; and equipment; plant assets; plant property; basic assets; basic capital; fixed capital stock

антоним

current assets

fixed assets         
1) основной капитал; основные средства; основные фонды
2) труднореализуемые [неликвидные] активы
3) недвижимое имущество, недвижимость
fixed asset         

бухгалтерский учет

материальный внеоборотный [основной, капитальный, долгосрочный] актив

синоним

capital asset

Смотрите также

fixed assets; fixed asset investment

Définition

fixed assets
¦ plural noun assets which are purchased for long-term use and are not likely to be converted quickly into cash, such as land, buildings, and equipment. Compare with current assets.

Wikipédia

Fixed asset

A fixed asset, also known as long-lived assets or property, plant and equipment (PP&E), is a term used in accounting for assets and property that may not easily be converted into cash. Fixed assets are different from current assets, such as cash or bank accounts, because the latter are liquid assets. In most cases, only tangible assets are referred to as fixed.

While IAS 16 (International Accounting Standard) does not define the term "Fixed Asset", it is often colloquially considered a synonym for property, plant and equipment. According to IAS 16.6, property, plant and equipment are tangible items that:

(a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes and

(b) are expected to be used during more than one period."

Fixed assets are one of two types:

  • "Freehold Assets" – assets which are purchased with legal right of ownership and used, and
  • "Leasehold Assets" – assets used by owner without legal right for a particular period of time.

A fixed asset can also be defined as an asset not directly sold to a firm's consumers or end-users.

Exemples du corpus de texte pour fixed assets
1. Fixed assets investment rose 25.' per cent, which is down by 3.' percentage points.
2. The presentation further explained classification about fixed assets and depreciation under the new tax law.
3. Also, to drum up enough cash to repay debt, Nimrodi found another source of savings: cutting investment in fixed assets.
4. Non–interest income totaled $73 million against $74 million, which included $8 million from the disposal of certain fixed assets.
5. Investments in fixed assets such as houses, or various industrial investments, rose 5.5 percent for the quarter.
Traduction de &#39fixed assets&#39 en Russe