APYVARTINIS KAPITALAS PDF

Abstract [lit], Atliktame tyrime analizuojamas įmonės apyvartinis kapitalas. Išanalizuotas AB „Rokiškio sūris“ trumpalaikis turtas, trumpalaikiai įsipareigojimai ir. pagal Alkonas’a ir Business English Dictionary įstatinis kapitalas fixed ( circulating/floating) capital -pagrindinis (apyvartinis) kapitalas. jawiki 運転資本; kkwiki Айналым қаражаты; kowiki 운용 자금; ltwiki Apyvartinis kapitalas; lvwiki Funkcionālie budžeti; mkwiki Обртни средства; newiki चालु.

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B5 An entity shall not reflect in its opening IF R S statement of financial position a he dging relationship of a type that does not qualify for kaptialas accounting in accordance with IAS 39 for example, many hedging relationships where the hedging instrument is a cash instrument or written option; where the hedged item is a net position; or where the hedge covers interest risk in a held-to-maturity investment.

You can request verification for native languages by completing a simple application that takes only a couple of minutes. Login to enter a peer comment or grade. This is a tricky term; the English must be chosen carefully depending on context.

During the research the kzpitalas capital of company and the rates of its compound parts were analyzed. You will also have access to many other tools and opportunities designed for those who have language-related jobs or are passionate about them.

Login or register free and only takes a few minutes to participate in this question. It does not match my search. The wrong words are highlighted. While making the analysis of working capital it is advised to calculate such rates as maneuverability of working capital, its turnover, turnover of reserves, turnover of debts to the suppliers apyvagtinis turnover of debts of buyers.

Bet galimi ir kiti variantai priklausomai nuo konteksto. Vote Promote or demote ideas. To establish the existence of an advantage within the meaning of Article 1 of the TFEU, it must be shown that the beneficiary of a measure received an advantage which he would not have received under normal market conditions, that improves h i s financial position o r r elieves h i m of a bu rden he would have otherwise had to bear 5.

Mindaugas Boruta Local time: This is not a good example for the translation above.

Most frequent English dictionary requests: Lastly, in order to establish whether the aid falls within Article 87 1 of the Treaty, an assessment must be made on whether it is likely to affect trade between Member States. Thank you very much for your vote! The results of turnover rates are not good, however, it is possible to offer for the company to envisage other conditions of contracts with the buyers and the suppliers, which would improve the turnover rates of company.

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Notes contain information in addition to that presented in t h e statement of financial positionstatement of c o mp rehensive income, separate income statement if presentedstatement of changes in equity and statement of cash flows. Look up in Linguee Suggest as a translation of “statement of financial position” Copy.

įstatinis kapitalas | Lithuanian to English |

The working capital is defined as the coverage of short-term obligations by the short-term property. Term search Jobs Translators Clients Forums. In its Annual Report the Court found that annual summaries, in their first year of existence, did not provide a reliable assessment of the functioning and effectiveness of the supervisory and control systems and recommended that the Commission take steps kzpitalas improve the information provided 5. Karolis Butkevicius KudoZ activity Questions: This capital is calculated while subtracting the short-term obligations from all available short-term property of company.

Bet galimi ir kiti variantai priklausomai nuo konteksto Mindaugas Boruta Local time: Close and don’t show again Close.

working capital – Wikidata

Reviewing applications can be fun and only takes a few minutes. I suggest a Web search for definitions of each alternative to determine which fit s your context. Lithuanian PRO pts in pair: View Apyvarttinis submitted by the community. You have native languages that can be verified You can request verification for native languages by completing a simple application that takes only a apyvarfinis of minutes.

Lithuanian term or phrase: We look for candidates who should: Term search All of ProZ. Return to KudoZ list. Post Your ideas for ProZ.

Institutional Repository of Klaipeda State College: Review native language verification applications submitted by your peers. Automatic update in For the cohesion area, inthe Commission current legal basis Article 53 b 3 of t h e Financial R e gu lation provides neither f or a statement of a s su rance, nor for an overall national declaration. Grading comment 4 KudoZ points were awarded for this answer. While calculating the rate of general solvency and in comparison with the data of Department of Statistics, the rate of general solvency of company is good and exceeds the average meaning of general solvency of companies of the same field.

It should not be summed up with the orange entries The translation is wrong or of bad quality. Please click on the reason for your vote: The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.

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įstatinis kapitalas

To adopt an international accounting standard for application in the Community, it is necessary firstly that it meets the basic requirement of the aforementioned Council Directives, that is to say that its application results in a true and fair vi e w of t h e financial position a n apyvartiinis perform an c e of a n e nterprise — this principle being considered in the light of the said Council Directives without implying a strict conformity apyvartinks each and every provision of those Directives; secondly that, in accordance with the conclusions of the Council of 17 Julyit is conducive to the European public kapitalaa and lastly that it meets basic criteria as to the quality of information required f o r financial statements t o b e useful to users.

After analysis of literature it can be stated that the authors indicate that the working capital is necessary to every company.

Robert Creutz X Local time: You helped to increase the quality of our service. In the decision to initiate the procedure, the Commission expressed doubts as to whether the financial measures in question could be authorised as restructuring aid, on the one hand, since SORENI seemed to be a newly created firm emerging from the liquida ti o n of t h e three subsidiaries and, apyvartniis the other, in the l ig h t of p o int 7 of t h e Restructuring Guidelines, according to which a newly created firm is not eligible for rescue or restructuring aid even if its ini ti a l financial position i s i nsecure.

Apyvartinis kapitalas

Participation is free and the site has a strict confidentiality policy. After making the research it was found out that the working capital of analyzed company increased, and it is important to the company because the meaning of these rates shows that the company is solvent. It apyvaritnis be stated that in opinion of apgvartinis the working capital management is important to the companies, therefore, thanks to it the company can pay the non-envisaged expenses.

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