| slovo | definícia |
assets
(mass) | assets
- aktíva |
assets
(encz) | assets,aktiva n: |
assets
(encz) | assets,majetek n: |
Assets
(gcide) | Assets \As"sets\, n. pl. [OF. asez enough, F. assez, fr. L. ad +
satis, akin to Gr. ? enough, Goth. saps full. Cf. Assai,
Satisfy.]
1. (Law)
(a) Property of a deceased person, subject by law to the
payment of his debts and legacies; -- called assets
because sufficient to render the executor or
administrator liable to the creditors and legatees, so
far as such goods or estate may extend. --Story.
--Blackstone.
(b) Effects of an insolvent debtor or bankrupt, applicable
to the payment of debts.
[1913 Webster]
2. The entire property of all sorts, belonging to a person, a
corporation, or an estate; as, the assets of a merchant or
a trading association; -- opposed to liabilities.
[1913 Webster]
Note: In balancing accounts the assets are put on the Cr.
side and the debts on the Dr. side.
[1913 Webster] |
assets
(wn) | assets
n 1: anything of material value or usefulness that is owned by a
person or company |
ASSETS
(bouvier) | ASSETS. The property in the hands of an heir, executor, administrator or
trustee, which is legally or equitably chargeable with the obligations,
which such heir, executor, administrator or other trustee, is, as such,
required to discharge, is called assets. The term is derived from the French
word assez, enough; that is, the heir or trustee has enough property. But
the property is still called assets, although there may not be enough to
discharge all the obligations; and the heir, executor, &c., is chargeable in
distribution as far as such property extends.
2. Assets are sometimes divided by all the old writers, into assets
enter mains and assets per descent; considered as to their mode of
distribution, they are legal or equitable; as to the property from which
they arise, they are real or personal.
3. Assets enter maim, or assets in hand, is such property as at once
comes to the executor or other trustee, for the purpose of satisfying claims
against him as such. Termes de la Ley.
4. Assets per descent, is that portion of the ancestor's estate which
descends to the heir, and which is sufficient to charge him, as far as it
goes, with the specialty debts of his ancestor. 2 Williams on Ex. 1011.
5. Legal assets, are such as constitute the fund for the payment of
debts according to their legal priority.
6. Equitable assets, are such as can be reached only by the aid of a
court of equity, and are to be divided,, pari passu, among all the
creditors; as when a debtor has made his property subject to his debts
generally, which, without his act would not have been so subject. 1 Madd.
Ch. 586; 2 Fonbl. 40 1, et seq.; Willis on Trust, 118.
7. Real assets, are such as descend to the heir, as in estate in fee
simple.
8. Personal assets, are such goods and chattels to which the executor
or administrator is entitled.
9. In commerce, by assets is understood all the stock in trade, cash,
and all available property belonging to a merchant or company. Vide,
generally, Williams on Exec. Index, h.t.; Toll. on Exec. Index, h.t.; 2
Bl. Com. 510, 511; 3 Vin. Ab. 141; 11 Vin. Ab. 239; 1 Vern. 94; 3 Ves. Jr.
117; Gordon's Law of Decedents, Index, h.t.; Ram on Assets.
|
| | podobné slovo | definícia |
adjustment to acquired assets
(encz) | adjustment to acquired assets,oceňovací rozdíl k nabytému
majetku [ekon.] rozvaha/balance sheet Ivan Masár |
advance payments for intangible fixed assets
(encz) | advance payments for intangible fixed assets,poskytnuté zálohy na
dlouhodobý nehmotný majetek [ekon.] rozvaha/balance sheet Ivan Masár |
advance payments for long-term financial assets
(encz) | advance payments for long-term financial assets,poskytnuté zálohy na
dlouhodobý finanční majetek [ekon.] rozvaha/balance sheet Ivan Masár |
advance payments for tangible fixed assets
(encz) | advance payments for tangible fixed assets,poskytnuté zálohy na
dlouhodobý hmotný majetek [ekon.] rozvaha/balance sheet Ivan Masár |
assets and liabilities
(encz) | assets and liabilities,jmění n: [ekon.] Ivan Masár |
bank assets
(encz) | bank assets,bankovní jmění [eko.] RNDr. Pavel Piskač |
change in balance of current liquid assets not included in cash or equivalents
(encz) | change in balance of current liquid assets not included in cash or
equivalents,změna stavu krátkodobého finančního majetku nespadajícího do
peněžních prostř. a ekvivalentů [ekon.] přehled o peněžních tocích/cash
flow statement Ivan Masár |
closing assets
(encz) | closing assets, |
current assets
(encz) | current assets,běžná aktiva Zdeněk Brožcurrent assets,likvidní aktiva Zdeněk Brožcurrent assets,likvidní majetek Zdeněk Brožcurrent assets,oběžná aktiva [ekon.] rozvaha/balance sheet Ivan Masár |
depreciation of fixed assets and amortization of adjustments to acquired assets
(encz) | depreciation of fixed assets and amortization of adjustments to acquired
assets,odpisy stálých aktiv a umořování opravné položky k nabytému
majetku [ekon.] přehled o peněžních tocích/cash flow statement Ivan
Masár |
depreciations of intangible and tangible assets
(encz) | depreciations of intangible and tangible assets,odpisy dlouhodobého
nehmotného a hmotného majetku [ekon.] výkaz zisku a ztrát=profit/loss
account Ivan Masár |
diferences from revaluation of assets and liabilities
(encz) | diferences from revaluation of assets and liabilities,oceňovací rozdíly
z přecenění majetku a závazků [ekon.] rozvaha/balance sheet Ivan Masár |
environmental assets
(encz) | environmental assets, resource allocation.,environmentální jmění,
alokace zdrojů [eko.] RNDr. Pavel Piskačenvironmental assets, sustainability,environmentální jmění,
udržitelnost [eko.] RNDr. Pavel Piskačenvironmental assets, types of,environmentální jmění, různé
druhy [eko.] RNDr. Pavel Piskač |
expense on fixed assets acquisition
(encz) | expense on fixed assets acquisition,výdaje spojené s nabytím stálých
aktiv [ekon.] přehled o peněžních tocích/cash flow statement Ivan Masár |
expenses associated with financial assets
(encz) | expenses associated with financial assets,náklady z finančního
majetku [ekon.] výkaz zisku a ztrát=profit/loss account Ivan Masár |
financial assets
(encz) | financial assets,finanční aktiva Mgr. Dita Gálová |
fixed assets
(encz) | fixed assets,fixní aktiva Zdeněk Brožfixed assets,fixní majetek Zdeněk Brožfixed assets,stálá aktiva [ekon.] rozvaha/balance sheet Ivan Masárfixed assets,základní jmění Zdeněk Brož |
foreign exchange assets
(encz) | foreign exchange assets, |
fund-related assets
(encz) | Fund-related assets, |
immunity of assets
(encz) | immunity of assets, |
income from fixed assets sales
(encz) | income from fixed assets sales,příjmy z prodeje stálých
aktiv [ekon.] přehled o peněžních tocích/cash flow statement Ivan Masár |
intangible assets
(encz) | intangible assets, |
intangible fixed assets
(encz) | intangible fixed assets,dlouhodobý nehmotný
majetek [ekon.] rozvaha/balance sheet Ivan Masár |
intangible fixed assets under construction
(encz) | intangible fixed assets under construction,nedokončený dlouhodobý
nehmotný majetek [ekon.] rozvaha/balance sheet Ivan Masár |
liquid assets
(encz) | liquid assets, n: |
long-term financial assets
(encz) | long-term financial assets,dlouhodobý finanční
majetek [ekon.] rozvaha/balance sheet Ivan Masár |
net book value of diposed fixed assets and materials
(encz) | net book value of diposed fixed assets and materials,zůstatková cena
prodaného dlouhodobého majetku a materiálu [ekon.] výkaz zisku a
ztrát=profit/loss account Ivan Masár |
net book value of sold fixed assets
(encz) | net book value of sold fixed assets,zůstatková cena prodaného
dlouhodobého majetku [ekon.] výkaz zisku a ztrát=profit/loss
account Ivan Masár |
net domestic assets
(encz) | net domestic assets, |
net foreign assets
(encz) | net foreign assets, |
nonfinancial intangible assets
(encz) | nonfinancial intangible assets, |
opening assets
(encz) | opening assets, |
other assets - temporary accounts of assets
(encz) | other assets - temporary accounts of assets,ostatní aktiva - přechodné
účty aktivní [ekon.] rozvaha/balance sheet Ivan Masár |
other intangible fixed assets
(encz) | other intangible fixed assets,jiný dlouhodobý nehmotný
majetek [ekon.] rozvaha/balance sheet Ivan Masár |
other tangible fixed assets
(encz) | other tangible fixed assets,jiný dlouhodobý hmotný
majetek [ekon.] rozvaha/balance sheet Ivan Masár |
portfolio assets
(encz) | portfolio assets, |
primary reserve assets
(encz) | primary reserve assets, |
profit from sales of fixed assets
(encz) | profit from sales of fixed assets,zisk z prodeje stálých
aktiv [ekon.] přehled o peněžních tocích/cash flow statement Ivan Masár |
property and assets of the fund
(encz) | property and assets of the Fund, |
quick assets
(encz) | quick assets, n: |
reserve assets
(encz) | reserve assets, n: |
revenues from disposals of fixed assets
(encz) | revenues from disposals of fixed assets,tržby z prodeje dlouhodobého
majetku [ekon.] výkaz zisku a ztrát=profit/loss account Ivan Masár |
revenues from disposals of fixed assets and materials
(encz) | revenues from disposals of fixed assets and materials,tržby z prodeje
dlouhodobého majetku a materiálu [ekon.] výkaz zisku a ztrát=profit/loss
account Ivan Masár |
revenues from long-term financial assets
(encz) | revenues from long-term financial assets,výnosy z dlouhodobého
finančního majetku [ekon.] výkaz zisku a ztrát=profit/loss account Ivan
Masár |
revenues from other long-term financial assets
(encz) | revenues from other long-term financial assets,výnosy z ostatního
dlouhodobého finančního majetku [ekon.] výkaz zisku a ztrát=profit/loss
account Ivan Masár |
revenues from short-term financial assets
(encz) | revenues from short-term financial assets,výnosy z krátkodobého
finančního majetku [ekon.] výkaz zisku a ztrát=profit/loss account Ivan
Masár |
shift between reserve assets
(encz) | shift between reserve assets, |
short-term financial assets
(encz) | short-term financial assets,krátkodobý finanční
majetek [ekon.] rozvaha/balance sheet Ivan Masár |
short-term financial assets acquired
(encz) | short-term financial assets acquired,pořizovaný krátkodobý finanční
majetek [ekon.] rozvaha/balance sheet Ivan Masár |
statement of assets and liabilities
(encz) | statement of assets and liabilities, |
tangible assets
(encz) | tangible assets, |
tangible fixed assets
(encz) | tangible fixed assets,dlouhodobý hmotný majetek [ekon.] rozvaha/balance
sheet Ivan Masár |
tangible fixed assets under construction
(encz) | tangible fixed assets under construction,nedokončený dlouhodobý hmotný
majetek [ekon.] rozvaha/balance sheet Ivan Masár |
temporary accounts of assets
(encz) | temporary accounts of assets,přechodné účty
aktivní [ekon.] rozvaha/balance sheet Ivan Masár |
total assets
(encz) | total assets,aktiva celkem [ekon.] rozvaha/balance sheet Ivan Masár |
non-performing assets
(czen) | Non-Performing Assets,NPA[zkr.] |
Assets
(gcide) | Assets \As"sets\, n. pl. [OF. asez enough, F. assez, fr. L. ad +
satis, akin to Gr. ? enough, Goth. saps full. Cf. Assai,
Satisfy.]
1. (Law)
(a) Property of a deceased person, subject by law to the
payment of his debts and legacies; -- called assets
because sufficient to render the executor or
administrator liable to the creditors and legatees, so
far as such goods or estate may extend. --Story.
--Blackstone.
(b) Effects of an insolvent debtor or bankrupt, applicable
to the payment of debts.
[1913 Webster]
2. The entire property of all sorts, belonging to a person, a
corporation, or an estate; as, the assets of a merchant or
a trading association; -- opposed to liabilities.
[1913 Webster]
Note: In balancing accounts the assets are put on the Cr.
side and the debts on the Dr. side.
[1913 Webster] |
Brassets
(gcide) | Brassets \Bras"sets\, n.
See Brassart.
[1913 Webster] |
Marshaling of assets
(gcide) | Marshaling \Mar"shal*ing\, n. [Written also marshalling.]
[1913 Webster]
1. The act of arranging in due order.
[1913 Webster]
2. (Her.) The arrangement of an escutcheon to exhibit the
alliances of the owner.
[1913 Webster]
Marshaling of assets (Law), the arranging or ranking of
assets in due order of administration.
[1913 Webster] |
Real assets
(gcide) | Real \Re"al\ (r[=e]"al), a. [LL. realis, fr. L. res, rei, a
thing: cf. F. r['e]el. Cf. Rebus.]
1. Actually being or existing; not fictitious or imaginary;
as, a description of real life.
[1913 Webster]
Whereat I waked, and found
Before mine eyes all real, as the dream
Had lively shadowed. --Milton.
[1913 Webster]
2. True; genuine; not artificial, counterfeit, or factitious;
often opposed to ostensible; as, the real reason; real
Madeira wine; real ginger.
[1913 Webster]
Whose perfection far excelled
Hers in all real dignity. --Milton.
[1913 Webster]
3. Relating to things, not to persons. [Obs.]
[1913 Webster]
Many are perfect in men's humors that are not
greatly capable of the real part of business.
--Bacon.
[1913 Webster]
4. (Alg.) Having an assignable arithmetical or numerical
value or meaning; not imaginary.
[1913 Webster]
5. (Law) Pertaining to things fixed, permanent, or immovable,
as to lands and tenements; as, real property, in
distinction from personal or movable property.
[1913 Webster]
Chattels real (Law), such chattels as are annexed to, or
savor of, the realty, as terms for years of land. See
Chattel.
Real action (Law), an action for the recovery of real
property.
Real assets (Law), lands or real estate in the hands of the
heir, chargeable with the debts of the ancestor.
Real composition (Eccl. Law), an agreement made between the
owner of lands and the parson or vicar, with consent of
the ordinary, that such lands shall be discharged from
payment of tithes, in consequence of other land or
recompense given to the parson in lieu and satisfaction
thereof. --Blackstone.
Real estate or Real property, lands, tenements, and
hereditaments; freehold interests in landed property;
property in houses and land. --Kent. --Burrill.
Real presence (R. C. Ch.), the actual presence of the body
and blood of Christ in the eucharist, or the conversion of
the substance of the bread and wine into the real body and
blood of Christ; transubstantiation. In other churches
there is a belief in a form of real presence, not however
in the sense of transubstantiation.
Real servitude, called also Predial servitude (Civil
Law), a burden imposed upon one estate in favor of another
estate of another proprietor. --Erskine. --Bouvier.
[1913 Webster]
Syn: Actual; true; genuine; authentic.
Usage: Real, Actual. Real represents a thing to be a
substantive existence; as, a real, not imaginary,
occurrence. Actual refers to it as acted or performed;
and, hence, when we wish to prove a thing real, we
often say, "It actually exists," "It has actually been
done." Thus its reality is shown by its actuality.
Actual, from this reference to being acted, has
recently received a new signification, namely,
present; as, the actual posture of affairs; since what
is now in action, or going on, has, of course, a
present existence. An actual fact; a real sentiment.
[1913 Webster]
For he that but conceives a crime in thought,
Contracts the danger of an actual fault.
--Dryden.
[1913 Webster]
Our simple ideas are all real; all agree to the
reality of things. --Locke.
[1913 Webster] |
current assets
(wn) | current assets
n 1: assets in the form of cash (or easily convertible into
cash) [syn: liquid assets, current assets, {quick
assets}] |
liquid assets
(wn) | liquid assets
n 1: assets in the form of cash (or easily convertible into
cash) [syn: liquid assets, current assets, {quick
assets}] |
quick assets
(wn) | quick assets
n 1: assets in the form of cash (or easily convertible into
cash) [syn: liquid assets, current assets, {quick
assets}] |
reserve assets
(wn) | reserve assets
n 1: capital held back from investment in order to meet probable
or possible demands |
ASSETS
(bouvier) | ASSETS. The property in the hands of an heir, executor, administrator or
trustee, which is legally or equitably chargeable with the obligations,
which such heir, executor, administrator or other trustee, is, as such,
required to discharge, is called assets. The term is derived from the French
word assez, enough; that is, the heir or trustee has enough property. But
the property is still called assets, although there may not be enough to
discharge all the obligations; and the heir, executor, &c., is chargeable in
distribution as far as such property extends.
2. Assets are sometimes divided by all the old writers, into assets
enter mains and assets per descent; considered as to their mode of
distribution, they are legal or equitable; as to the property from which
they arise, they are real or personal.
3. Assets enter maim, or assets in hand, is such property as at once
comes to the executor or other trustee, for the purpose of satisfying claims
against him as such. Termes de la Ley.
4. Assets per descent, is that portion of the ancestor's estate which
descends to the heir, and which is sufficient to charge him, as far as it
goes, with the specialty debts of his ancestor. 2 Williams on Ex. 1011.
5. Legal assets, are such as constitute the fund for the payment of
debts according to their legal priority.
6. Equitable assets, are such as can be reached only by the aid of a
court of equity, and are to be divided,, pari passu, among all the
creditors; as when a debtor has made his property subject to his debts
generally, which, without his act would not have been so subject. 1 Madd.
Ch. 586; 2 Fonbl. 40 1, et seq.; Willis on Trust, 118.
7. Real assets, are such as descend to the heir, as in estate in fee
simple.
8. Personal assets, are such goods and chattels to which the executor
or administrator is entitled.
9. In commerce, by assets is understood all the stock in trade, cash,
and all available property belonging to a merchant or company. Vide,
generally, Williams on Exec. Index, h.t.; Toll. on Exec. Index, h.t.; 2
Bl. Com. 510, 511; 3 Vin. Ab. 141; 11 Vin. Ab. 239; 1 Vern. 94; 3 Ves. Jr.
117; Gordon's Law of Decedents, Index, h.t.; Ram on Assets.
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