GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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08:55 Mar 2, 2001 |
German to English translations [PRO] Bus/Financial - Accounting | |||||||
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| Selected response from: Tom Funke Local time: 20:35 | ||||||
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Summary of answers provided | ||||
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na | aktivierbar - can be capitalized / capitalizable |
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na | caoitalizable (capitalisable) |
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aktivierbar - can be capitalized / capitalizable Explanation: That would be my guess, assuming that "Eigenl" stands for Eigenleistung and "Anlagev." stands for Anlagevermögen. aktivieren (ReW) to capitalize – to recognize/carry . . . as an asset – to charge to capital (opp, als Periodenaufwand verbuchen = to expense)Eigenleistung f (Fin) borrower's own funding Anlagevermögen n (ReW) fixed assets (ie, intended for use on a continuing basis for the purpose of an undertaking's activities; Unterbegriffe nach § 266 HGB: Immaterielle Vermögensgegenstände = intangible assets; Sachanlagen = tangible assets; Finanzanlagen = financial assets; opp, Umlaufvermögen: current assets) [Schäfer] Per Zahn, Bank- & Börsenwesen, aktiverungsfähig - capitalizable A Google search on "aktivierbar +Anlagevermögen" will bring up quite a few relevant sites, for instance: [PDF] www.wiwi.uni-regensburg.de/dowling/files/ent_ws00-01/ENT-21... EINZELUNTERNEHMEN 1 I. RECHTSGRUNDLAGEN * Pflicht ... Es sind das Anlagevermögen, das Umlaufvermögen, das ... nehmen, zum Teil aktivierbar. HTH. Sch�fer, Hyperbook Wirtschaftsenglisch Zahn, Bank- & B�rsenwesen |
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caoitalizable (capitalisable) Explanation: Cobbling together the dictionary references below: >>Internally produced and capitalizable fixed assets<< * Aktivierb: presumably = aktivierbar, which presumably = aktivierungsfähig: capitalisable / capitalizable (Zahn, Bank- und Börsenwesen ISBN 3 7819 2031 3) * Aktivierte Eigenleistungen: Internally produced and capitalized assets * Anlagevermögen: fixed assets (Schäfer: Wirtschaftswörterbuch ISBN 3 8006 1853 2) >> …whereas it had to be assumed that the fixed assets, and possibly the shares themselves, might increase in value substantially as the measures went forward, and this could be realised by selling them.<< …. >> Simply for rail, fresh water, waste water, sewerage, road, drinking water and fire-fighting services, requirements totalled DEM 171,7 million for renovation and DEM 277 million for capitalisable investment.<< http://www.europa.eu.int/eur-lex/en/lif/dat/1999/en_399D0646... AltaVista (English) [+capitalisable +"fixed assets"] 1 page found (the URL above) AltaVista (English) [+capitalizable +"fixed assets"] 46 pages found , e.g.: http://w3.arizona.edu/~fso/deptman/15/1510cap.html http://www.ofm.wa.gov/policy/30.20.htm http://www.iadb.org/iic/english/ar98/financial_notesd.htm http://bus.lanl.gov/bus3/budcall2k/99charging/Definitions/ca... HTH, Tom see abov e |
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