Capital Assets


Capital Assets
счет "Основной капитал"

В Великобритании этот термин часто используется экономистами как синоним термина fixed assets - долгосрочные (внеоборотные) активы. В США этот термин имеет более широкое значение по сравнению с американским толкованием термина fixed assets иохватывает не только долгосрочные материальные (tangible assets), но и нематериальные активы (intangible assets), а также вложения в связанные финансовыми инвестициями компании (affiliated companies)


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • capital assets — Assets which are held other than as trading assets. + capital assets USA All property held by a taxpayer unless specifically excluded under the IRC (IRC § 1221(a)). The following types of property are generally excluded from the definition of… …   Law dictionary

  • capital assets — n. any assets, tangible or intangible, that are held for long term investment * * * …   Universalium

  • capital assets — n. any assets, tangible or intangible, that are held for long term investment …   English World dictionary

  • capital assets — n [plural] technical machines, buildings, and other property belonging to a company …   Dictionary of contemporary English

  • capital assets — noun plural : long term assets either tangible or intangible (as land, buildings, patents, or franchises); specifically : any assets so designated by statute or governmental regulation (as the United States Internal Revenue Code) contrasted with… …   Useful english dictionary

  • capital assets — ilgalaikis turtas statusas Aprobuotas sritis mokesčiai apibrėžtis Daiktai ir kiti nuosavybės teisės objektai, naudojami apmokestinamojo asmens ekonominėje veikloje ilgiau kaip vienus metus (pagal Lietuvos Respublikos pelno mokesčio įstatymo 1… …   Lithuanian dictionary (lietuvių žodynas)

  • capital assets — /ˌkæpɪt(ə)l æsets/ plural noun the property, machines and other assets, which a company owns and uses but which it does not buy and sell as part of its regular trade. Also called fixed assets …   Dictionary of banking and finance

  • capital assets — noun (plural) technical machines, buildings, and other property belonging to a company …   Longman dictionary of contemporary English

  • capital assets — /ˌkæpɪt(ə)l æsets/ plural noun the property, machines, etc., which a company owns and uses but which the company does not buy and sell as part of its regular trade …   Marketing dictionary in english

  • capital assets —    The equipment, property and funds owned by a business …   Business law dictionary

  • Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… …   Wikipedia