fixed asset

fixed asset
учет материальный внеоборотный [основной, капитальный, долгосрочный\] актив

total amount spent to acquire a fixed asset — общая сумма, потраченная на приобретение основного актива

the profit from a fixed asset sold — прибыль от продажи капитального актива

Syn:
See:
* * *
имущество
* * *
Основной капитал
. Долгосрочная собственность, принадлежащая компании и используемая ею для получения дохода. Реальный основной капитал (Tangible fixed assets) включает в себя недвижимость, средства производства и оборудование. Нематериальные активы (Intangible fixed assets) включают в себя патенты, торговые марки и признание клиентов . Инвестиционная деятельность .
* * *
Инвестиционная деятельность
капитальный актив (основной капитал)
актив, который предполагается использовать в коммерческой или предпринимательской деятельности в течение значительного периода времени

Англо-русский экономический словарь.

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Смотреть что такое "fixed asset" в других словарях:

  • Fixed asset — Fixed assets, also known as a non current asset or as property, plant, and equipment (PP E), is a term used in accounting for assets and property which cannot easily be converted into cash. This can be compared with current assets such as cash or …   Wikipedia

  • fixed asset — see asset 2 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. fixed asset …   Law dictionary

  • fixed asset — noun count BUSINESS something a company owns and uses but does not sell, for example machines, buildings, or land …   Usage of the words and phrases in modern English

  • fixed asset — Long lived property owned by a firm that is used by a firm in the production of its income. tangible fixed assets include real estate, plant, and equipment. intangible fixed assets include patents , trademarks , and customer recognition.… …   Financial and business terms

  • Fixed asset — Long lived property owned by a firm that is used by a firm in the production of its income. Tangible fixed assets include real estate, plant, and equipment. Intangible fixed assets include patents, trademarks, and customer recognition. The New… …   Financial and business terms

  • fixed asset — any long term asset, as a building, tract of land, or patent. Also called capital asset. [1895 1900] * * * fixed asset UK US noun [countable] [singular fixed asset plural fixed assets] …   Useful english dictionary

  • fixed asset — capital asset An asset of a business intended for continuing use, rather than a short term current asset (such as stock). Fixed assets must be classified in a company s balance sheet as intangible, tangible, or investments. Examples of intangible …   Accounting dictionary

  • fixed asset — capital asset An asset of a business intended for continuing use, rather than a short term current asset (such as stock). Fixed assets must be classified in a company s balance sheet as intangible, tangible, or investments. Examples of intangible …   Big dictionary of business and management

  • fixed asset — UK / US noun [countable] Word forms fixed asset : singular fixed asset plural fixed assets business something a company owns and uses but does not sell, for example machines, buildings, or land …   English dictionary

  • fixed asset — ilgalaikis turtas statusas T sritis Gynyba apibrėžtis Ne perparduoti ar paversti pinigais skirtas materialusis turtas, kuris turi reikšmingą vertę ir bus pelningai naudojamas ilgiau negu vienus metus, pvz., organizacijai priklausantys žemės… …   Lithuanian dictionary (lietuvių žodynas)

  • Fixed asset turnover — is the ratio of sales (on the Profit and loss account) to the value of fixed assets (on the balance sheet). It indicates how well the business is using its fixed assets to generate sales.Fixed Asset Turnover = frac{Sales}{Average net fixed… …   Wikipedia


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