- on-balance-sheet asset
- учет балансовый актив (актив, который отражается в балансе организации)Syn:balance-sheet asset, balance asset, on-balance assetAnt:See:
Англо-русский экономический словарь.
on-balance-sheet asset
Смотреть что такое "on-balance-sheet asset" в других словарях:
balance-sheet asset value — The value of an asset as represented on the balance sheet. For tangible fixed assets this is the cost less accumulated depreciation (although freehold land is generally not subject to depreciation). Intangible assets are shown at cost less… … Accounting dictionary
balance-sheet asset value — The value of an asset as represented on the balance sheet For tangible fixed assets this is the cost less accumulated depreciation (although freehold land is generally not subject to depreciation). Intangible assets are shown at cost less… … Big dictionary of business and management
Balance Sheet — A financial statement that summarizes a company s assets, liabilities and shareholders equity at a specific point in time. These three balance sheet segments give investors an idea as to what the company owns and owes, as well as the amount… … Investment dictionary
balance sheet — A statement of the total assets and liabilities of an organization at a particular date, usually the last day of the accounting period. The first part of the statement lists the fixed and current assets and the liabilities, whereas the second… … Accounting dictionary
balance sheet — A statement of the total assets and liabilities of an organization at a particular date, usually the last day of the accounting period The first part of the statement lists the fixed and current assets and the liabilities, whereas the second part … Big dictionary of business and management
balance sheet — (Roget s IV) n. Syn. annual report, budget, liability and asset sheet; see statement 3 … English dictionary for students
Off-balance-sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Off-Balance-Sheet Financing — A form of financing in which large capital expenditures are kept off of a company s balance sheet through various classification methods. Companies will often use off balance sheet financing to keep their debt to equity (D/E) and leverage ratios… … Investment dictionary
Off Balance Sheet - OBS — An asset or debt that does not appear on a company s balance sheet. Items that are considered off balance sheet are generally ones in which the company does not have legal claim or responsibility for. For example, loans issued by a bank are… … Investment dictionary
off-balance sheet — An asset, liability or commitment that is not reflected in a company s balance sheet is said to be off balance sheet. For example, off balance sheet financing is financing that is not shown as a liability on a company s balance sheet. + off… … Law dictionary
off-balance-sheet financing — /ɒf ˌbæləns ʃi:t faɪnænsɪŋ/ noun financing by leasing equipment instead of buying it, so that it does not appear in the balance sheet as an asset … Dictionary of banking and finance
