Glossary entry

русский term or phrase:

внеоборотные активы

английский translation:

non-current assets

Added to glossary by Martina Silpoch
Dec 21, 2009 00:01
14 yrs ago
русский term

внеоборотные активы

русский => английский Бизнес/Финансы Бухгалтерский учет
List of expressions for a company in benkrupcy

Proposed translations

+6
22 мин
Selected

non-current assets

Non-current assets are generally assets which are not readily convertible to cash and are not planned to be so converted for a year or more. They include plant & equipment, real estate, and various other things. It is a rather broad category, but I think that Russian term is, too.
Peer comment(s):

agree Alexander Palatash : same as fixed
5 мин
Thanks, Alexander. If I'm not mistaken, the terms are sometimes used interchangeably but in accounting "non-current" is broader: includes fixed assets (PPE) plus some things like hold-to-maturity securities, other debts due later than 1 yr in future.
agree Clue : + capital/non-working assets
3 час
Thank you.
agree Igor Blinov
6 час
Thanks, Igor.
agree Jack Doughty
7 час
Thanks. Jack.
agree Zoryana Dorak
8 час
Thank you, Zoryana.
agree Nick Grekov (X)
10 час
Thanks, Nick.
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4 KudoZ points awarded for this answer. Comment: "Thank you for the whole explanation, very helpful:)"
11 мин

non-circulating assets

...
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+1
27 мин

fixed assets

.

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Note added at 3 hrs (2009-12-21 03:28:49 GMT)
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Rachel is right. The Russian term внеоборотные активы is about as broad as, or even broader than, non-current assets in English. In addition to items that Rachel has mentioned, in Russia they also include work in progress and intangibles. Anyway, fixed assets are generally understood as PPE only.
Peer comment(s):

agree Andrey Belousov (X)
1 час
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