appraisal capital


appraisal capital
учет, фин. оценочный капитал* (добавочный капитал, образовавшийся при переоценке актива, т. е. положительная разница между новой оценкой стоимости актива и его первоначальной учетной стоимостью; данная разница записывается на счет актива по дебету и на счет собственного (добавочного) капитала по кредиту)
See:

Англо-русский экономический словарь.

Смотреть что такое "appraisal capital" в других словарях:

  • Appraisal Capital — A form of accounting adjustment. Appraisal capital is created when the appraised value of a company s asset exceeds its book value. The difference between the two values is debited against the actual asset and then credited to an equity account… …   Investment dictionary

  • Capital budgeting — (or investment appraisal) is the planning process used to determine whether a firm s long term investments such as new machinery, replacement machinery, new plants, new products, and research and development projects are worth pursuing.Many… …   Wikipedia

  • capital budgeting — capital investment appraisal; = investment appraisal The process by which an organization appraises a range of different investment projects with a view to determining which is likely to give the highest financial return. The approaches adopted… …   Accounting dictionary

  • Capital Budgeting — The process in which a business determines whether projects such as building a new plant or investing in a long term venture are worth pursuing. Oftentimes, a prospective project s lifetime cash inflows and outflows are assessed in order to… …   Investment dictionary

  • capital investment appraisal — See: capital budgeting …   Accounting dictionary

  • Real estate appraisal — Real estate appraisal, property valuation or land valuation is the practice of developing an opinion of the value of real property, usually its Market Value. The need for appraisals arises from the heterogeneous nature of property as an… …   Wikipedia

  • Cultural capital — Sociology …   Wikipedia

  • cost of capital — The rate of *return a corporation must pay for the *capital used to finance its activities. As capital in its widest sense is drawn from various forms of *debt and *equity (*common stock, *preferred stock, and *retained earnings), the cost of… …   Auditor's dictionary

  • economic appraisal — A method of capital budgeting that makes use of discounted cash flow techniques to determine a preferred investment. However, instead of using annual projected cash flows in the analysis, the technique discounts over the project s life the… …   Accounting dictionary

  • investment appraisal — See: capital budgeting …   Accounting dictionary

  • economic appraisal — A method of capital budgeting that makes use of discounted cash flow techniques to determine a preferred investment. However, instead of using annual projected cash flows in the analysis, the technique discounts over the project s life the… …   Big dictionary of business and management

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