GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
---|---|---|---|---|---|---|
|
17:16 Jan 21, 2010 |
Italian to English translations [PRO] Science - Accounting / financial statements | |||||||
---|---|---|---|---|---|---|---|
|
| ||||||
| Selected response from: James (Jim) Davis Seychelles Local time: 16:48 | ||||||
Grading comment
|
Summary of answers provided | ||||
---|---|---|---|---|
4 +2 | "equity + long term liabilities) - fixed assets |
|
"equity + long term liabilities) - fixed assets Explanation: This is the second "indice di struttura" expressed as an absolute figure rather than as a ratio * il "secondo indice di struttura" chiamato "indice di struttura propriamente detto", dato dal rapporto fra capitale proprio più debiti a medio-lungo termine (Dm/l) ed attivo fisso e cioè da (CP+Dm/l)/AF indice che dovrebbe assumere, in aziende finanziariamente solide, un valore maggiore dell'unità; qualora assumesse valori inferiori ad uno indicherebbe uno squilibrio dell'impresa in quanto verrebbe a mancare quella correlazione temporale tra le fonti di finanziamento (capitali permanenti, in quanto il mutuo è considerato sostituto temporaneo del capitale proprio) e gli impieghi in attivo fisso. From wiki: Tali indici, anziché in rapporto, possono anche essere espressi in valore assoluto dando così vita ai margini di struttura: avremo pertanto il margine di struttura primario pari a (CP-AF) ed il margine secondario dato da (CP+Dm/l-AF). -------------------------------------------------- Note added at 1 hr (2010-01-21 19:02:37 GMT) -------------------------------------------------- Should be: (equity + long term liabilities) - fixed assets -------------------------------------------------- Note added at 1 hr (2010-01-21 19:03:10 GMT) -------------------------------------------------- Has no equivalent in UK and US because not used, as far as I can remember. -------------------------------------------------- Note added at 12 hrs (2010-01-22 05:25:38 GMT) -------------------------------------------------- As I say, as far as I know, this particular ratio is not used in the US and UK, therefore what you are looking for does not exist (this is the only answer up, and at first, I nearly let it go as too complex). Nobody is using the ratio in the English speaking word and consequently there is no word for it, hence the only *meaningful* translation is to actually give the ratios and calculation. |
| ||
Grading comment
| |||
Notes to answerer
| |||
Login or register (free and only takes a few minutes) to participate in this question. You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy. KudoZ™ translation helpThe KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.
See also: Search millions of term translations Your current localization setting
English
Select a language Close search
|