carrying as assets

carrying as assets
carrying as assets ACC, FIN Aktivierung f

Englisch-Deutsch Fachwörterbuch der Wirtschaft . 2013.

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  • Carrying Value — An accounting measure of value, where the value of an asset or a company is based on the figures in the company s balance sheet. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment… …   Investment dictionary

  • carrying amount of assets — įmonės balansinė turto vertė statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Suma, kuria turtas išreiškiamas įmonės balanse. atitikmenys: angl. carrying amount of assets šaltinis VšĮ Audito ir apskaitos… …   Lithuanian dictionary (lietuvių žodynas)

  • carrying value — Amounts shown in financial statements for assets and liabilities, net of any Offsetting items. For example, the carrying value of a *fixed asset is normally calculated after deduction of *amortization charges, and the carrying value of *accounts… …   Auditor's dictionary

  • carrying charge — noun 1. charge made for carrying an account or for merchandise sold on an installment plan • Hypernyms: ↑charge 2. the opportunity cost of unproductive assets; the expense incurred by ownership • Syn: ↑carrying cost • Hypernyms: ↑opportunity cost …   Useful english dictionary

  • carrying cost — noun the opportunity cost of unproductive assets; the expense incurred by ownership • Syn: ↑carrying charge • Hypernyms: ↑opportunity cost …   Useful english dictionary

  • carrying costs — costs that increase with increases in the level of investment in current assets. Bloomberg Financial Dictionary …   Financial and business terms

  • carrying charge — n. cost to a business for owning property or holding or storing assets from which it presently earns no income; service charge and interest on unpaid balance …   English contemporary dictionary

  • Return on assets — The Return on Assets (ROA) percentage shows how profitable a company s assets are in generating revenue. ROA can be computed as::mathrm{ROA} = frac{mbox{Net Income{mbox{Total AssetsThis number tells you what the company can do with what it s got …   Wikipedia

  • historic costs accounting — The carrying of assets in the balance sheet at their original (or historic) cost. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 …   Law dictionary

  • fraudulent trading — Carrying on business with intent to defraud creditors or for any other fraudulent purpose. This includes accepting money from customers when the company is unable to pay its debts and cannot meet its obligations under the contract. Such conduct… …   Accounting dictionary

  • fraudulent trading — Carrying on business with intent to defraud creditors or for any other fraudulent purpose. This includes accepting money from customers when the company is unable to pay its debts and cannot meet its obligations under the contract. Such conduct… …   Big dictionary of business and management

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