- current long-term debt
- Бухгалтерия: текущая задолженность по долгосрочным обязательствам
Универсальный англо-русский словарь. Академик.ру. 2011.
Универсальный англо-русский словарь. Академик.ру. 2011.
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
long-term liability — UK US noun [usually plural] (also fixed liability) ACCOUNTING, FINANCE ► a debt that does not need to be paid for at least a year: »Strict rules have been blamed for forcing life insurers to sell shares in order to fund long term liabilities →… … Financial and business terms
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
long-term debtors — Debtors who are not expected to pay what they owe in the near future. The debtors of an organization shown on the face of a balance sheet under current assets may be assumed by some readers to be expected to pay within 12 months, thus being… … Accounting 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 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
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 ratio — is a financial ratio that indicates the percentage of a company s assets that are provided via debt. It is the ratio of total debt (the sum of current liabilities and long term liabilities) and total assets (the sum of current assets, fixed… … Wikipedia
Term life insurance — or term assurance is life insurance which provides coverage at a fixed rate of payments for a limited period of time, the relevant term. After that period expires coverage at the previous rate of premiums is no longer guaranteed and the client… … Wikipedia
Debt Relief Order — Chapter 4 of the Tribunals Courts and Enforcement Act 2007 introduced Debt Relief Orders as a new form of bankruptcy in the United Kingdom. A DRO will be a simplified, quicker and cheaper alternative to bankruptcy in the United Kingdom, suitable… … Wikipedia
Current ratio — The current ratio is a financial ratio that measures whether or not a firm has enough resources to pay its debts over the next 12 months. It compares a firm s current assets to its current liabilities. It is expressed as follows: For example, if… … Wikipedia