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Romanian to English translations [PRO]
Bus/Financial - Accounting | | Romanian term or phrase: situatia imobilizarilor si amortizarea acestora | Este dintr-un contract de prestarii servicii conatbilitate.
Merci anticipat. |
| | | the situation/management of fixed assets and their amortization | Explanation:
he situation/management of fixed assets and their amortization
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Note added at 2 hrs (2006-04-05 18:17:52 GMT)
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Fixed asset
From Wikipedia, the free encyclopedia
Fixed asset, also known as property, plant, and equipment (PP&E), is a term used in accountancy for assets and property which cannot easily be converted into cash. This can be compared with current assets such as cash or bank accounts, which are described as liquid assets. In most cases, only tangible assets are referred to as fixed.
Fixed assets normally include items such as land and buildings, motor vehicles, furniture, office equipment, computers, fixtures and fittings, and plant and machinery. These often receive favorable tax treatment over short-term assets.
[edit]
See also
Long-term assets
Revaluation of fixed assets
Fixed Assets Register
Fixed assets management
http://en.wikipedia.org/wiki/Fixed_asset
CO Mortgage Amortization Calculator
Amortize your mortgage payment with a complete breakdown over the period of your
home loan.
www.amo-mortgage.com/amortization.html -
Amortisation, the reduction of the value of an asset by prorating its cost over a period of years.
http://en.wikipedia.org/wiki/Amortization
Saxe Lectures (1985): Ives, Martin Governmental Accounting ...
The amortization of fixed asset costs has no place in the model, since fixed assets represent sunk costs that are not available for spending. ...
http://newman.baruch.cuny.edu/ digital/saxe/saxe_1984/ives_
[PDF] RULES FOR THE ACCESS AND THE INTERCONNECTION BETWEEN PUBLIC OPERATORS
File Format: PDF/Adobe Acrobat - View as HTML
Basic norms for calculation of cost (norms of fix assets amortization and norms. of expenses / revenues). In this calculation the cost structure includes ...
www.ntca.org/content_documents/Albania_Attachment8.pdf
http://www.ntca.org/content_documents/Albania_Attachment8.pd...
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Note added at 6 hrs (2006-04-05 21:35:56 GMT)
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Comarch - Fixed Assets Module
The FIXED ASSETS Module lets you enter and record the basic assets: fixed assets, ... Calculating of amortization takes place in accordance with polish law. ...
www.comarch.com/cdnen/Products/ CDN+XL/CDN+XL+STANDARD/Srodki+Trwale.htm - 75k - Cached - Similar pages
[PPT] PowerPoint Presentation
File Format: Microsoft Powerpoint 97 - View as HTML
Define fixed assets and describe the accounting for their cost. ... Amortization is the periodic cost expiration of intangible assets which do not have ...
www.rsu.edu/faculty/jvarelli/acct_ppt/8e_Ch09.ppt - Similar pages |
| Selected response from:
Cristina Chaplin
United Kingdom
Local time: 12:26
| Grading comment Merci
4 KudoZ points were awarded for this answer |
| |
| Discussion entries: 0 |
|---|
Automatic update in 00:
|
44 mins confidence:   peer agreement (net): +1
5 hrs confidence: the situation/management of fixed assets and their amortization
Explanation:
he situation/management of fixed assets and their amortization
-------------------------------------------------
Note added at 2 hrs (2006-04-05 18:17:52 GMT)
--------------------------------------------------
Fixed asset
From Wikipedia, the free encyclopedia
Fixed asset, also known as property, plant, and equipment (PP&E), is a term used in accountancy for assets and property which cannot easily be converted into cash. This can be compared with current assets such as cash or bank accounts, which are described as liquid assets. In most cases, only tangible assets are referred to as fixed.
Fixed assets normally include items such as land and buildings, motor vehicles, furniture, office equipment, computers, fixtures and fittings, and plant and machinery. These often receive favorable tax treatment over short-term assets.
[edit]
See also
Long-term assets
Revaluation of fixed assets
Fixed Assets Register
Fixed assets management
http://en.wikipedia.org/wiki/Fixed_asset
CO Mortgage Amortization Calculator
Amortize your mortgage payment with a complete breakdown over the period of your
home loan.
www.amo-mortgage.com/amortization.html -
Amortisation, the reduction of the value of an asset by prorating its cost over a period of years.
http://en.wikipedia.org/wiki/Amortization
Saxe Lectures (1985): Ives, Martin Governmental Accounting ...
The amortization of fixed asset costs has no place in the model, since fixed assets represent sunk costs that are not available for spending. ...
http://newman.baruch.cuny.edu/ digital/saxe/saxe_1984/ives_
[PDF] RULES FOR THE ACCESS AND THE INTERCONNECTION BETWEEN PUBLIC OPERATORS
File Format: PDF/Adobe Acrobat - View as HTML
Basic norms for calculation of cost (norms of fix assets amortization and norms. of expenses / revenues). In this calculation the cost structure includes ...
www.ntca.org/content_documents/Albania_Attachment8.pdf
http://www.ntca.org/content_documents/Albania_Attachment8.pd...
--------------------------------------------------
Note added at 6 hrs (2006-04-05 21:35:56 GMT)
--------------------------------------------------
Comarch - Fixed Assets Module
The FIXED ASSETS Module lets you enter and record the basic assets: fixed assets, ... Calculating of amortization takes place in accordance with polish law. ...
www.comarch.com/cdnen/Products/ CDN+XL/CDN+XL+STANDARD/Srodki+Trwale.htm - 75k - Cached - Similar pages
[PPT] PowerPoint Presentation
File Format: Microsoft Powerpoint 97 - View as HTML
Define fixed assets and describe the accounting for their cost. ... Amortization is the periodic cost expiration of intangible assets which do not have ...
www.rsu.edu/faculty/jvarelli/acct_ppt/8e_Ch09.ppt - Similar pages
| Cristina Chaplin
United Kingdom
Local time: 12:26
Works in field
Native speaker of: Romanian
PRO pts in category: 8
|
| | |
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11 hrs confidence: Accounting for fixed assets, their depreciation, amortization and impairment
Explanation:
Sau am putea să sărim peste partea cu amortization, şi să zici ceva de genul:
"Fixed assets management, accounting for the depreciation and impairment of fixed assets"
Pentru depreciation, am ataşat mai jos definiţii. Se referă strict la tangible fixed assets. Amortization este în general "the repayment of a loan by installments", şi prin asta mai nou nu prea acoperi toată paleta de "intangible fixed assets". Ce te faci de exemplu cu fondul comercial (goodwill) achiziţionat, care în conformitate cu SFAS 141 (vezi mai jos) "will no longer be amortized but will be subject to annual impairment tests in accordance with the provisions of the statements".
_____________
Depreciation is the wearing out, using up, or other reduction in the useful economic life of a ***tangible*** fixed asset...
In an accrual system of accounting, fixed assets are not recorded when they are purchased, but rather they are expensed over a period of time that coincides with the useful life (the amount of time the asset is expected to last) of the item. This process is known as ***depreciation***.
In July 2001, the Financial Accounting Standards Board (FASB) issued SFAS No. 141, “Business Combinations” effective July 1, 2001, and SFAS No. 142, “Goodwill and Other Intangible Assets” effective for fiscal years beginning after December 15, 2001. Under the new rules, purchased goodwill and intangible assets with indefinite useful lives will no longer be amortized but will be subject to annual impairment tests in accordance with the provisions of the statements. Intangible assets with estimable useful lives will continue to be amortized over their respective useful lives, and reviewed for impairment in accordance with SFAS No. 121, “Accounting for the Impairment of Long-Lived Assets and for Assets to Be Disposed Of”. The Company will apply the new rules on accounting for goodwill and intangible assets beginning in the first quarter of 2002. Application of the non-amortization provisions of the statement is not expected to have a material effect on the Company’s financial statements. The Company performed the required impairment tests of goodwill as of January 1, 2002 and determined there is no impact on the earnings and financial position of the Company.
http://www.investor.expeditors.com/ar/ar2001/financials/note...
Reference: http://www.tutor2u.net/business/accounts/assets_fixedassets_...
Reference: http://www.investor.expeditors.com/ar/ar2001/financials/note...
| alina_p
Local time: 14:26
Specializes in field
Native speaker of:  Romanian
PRO pts in category: 16
|
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