Capital Assets account

Capital Assets account
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. .

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