current portion of long-term debt


current portion of long-term debt
текущая часть долгосрочной кредиторской задолженности

составная часть краткосрочной кредиторской задолженности (current liabilities)


Специализированный англо-русский словарь бухгалтерских терминов. .

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  • Current Portion Of Long-Term Debt (CPLTD) — A portion of the balance sheet that represents the total amount of long term debt that must be paid within the next year. The balance sheet has a liability section, which is broken down into long term and current debt. When a debt payment is set… …   Investment dictionary

  • Short-Term Debt — An account shown in the current liabilities portion of a company s balance sheet. This account is comprised of any debt incurred by a company that is due within one year. The debt in this account is usually made up of short term bank loans taken… …   Investment dictionary

  • current liabilities — short term debts such as bank overdraft, creditors and provisions set aside to pay taxation and other commitments (for example, holiday or long service leave) and expected to come due within one year of the Balance Sheet. Glossary of Business… …   Financial and business terms

  • Debt to equity ratio — The debt to equity ratio (D/E) is a financial ratio indicating the relative proportion of equity and debt used to finance a company s assets. This ratio is also known as Risk, Gearing or Leverage. It is equal to total debt divided by shareholders …   Wikipedia

  • Debt-to-equity ratio — The debt to equity ratio (D/E) is a financial ratio indicating the relative proportion of shareholders equity and debt used to finance a company s assets.[1] Closely related to leveraging, the ratio is also known as Risk, Gearing or Leverage. The …   Wikipedia

  • Long and short scales — The long and short scales are two of several different large number naming systems used throughout the world for integer powers of ten. Many countries, including most in continental Europe, use the long scale whereas most English speaking… …   Wikipedia

  • United States public debt — Part of a series of articles on Unit …   Wikipedia

  • public debt — n. 1. the total debt of all governmental units, including those of state and local governments 2. NATIONAL DEBT * * *       obligations of governments, particularly those evidenced by securities, to pay certain sums to the holders at some future… …   Universalium

  • Collateralized debt obligation — Financial markets Public market Exchange Securities Bond market Fixed income Corporate bond Government bond Municipal bond …   Wikipedia

  • Invested Capital — represents the total cash investment that shareholders and debtholders have made in a company. There are two different but completely equivalent methods for calculating invested capital. The operating approach is calculated as:Invested capital =… …   Wikipedia

  • CPLTD — Acronym for current portion of long term debt. American Banker Glossary …   Financial and business terms