long-term capital gearing

long-term capital gearing
долгосрочная структура капитала (процентная доля долгосрочных заемных средств в применяемом капитале)

English-russian accounting dictionary. 2014.

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  • Capital Gearing — The degree to which a company acquires assets or to which it funds its ongoing operations with long or short term debt. Capital gearing will differ between companies and industries, and will often change over time. Capital gearing is also known… …   Investment dictionary

  • gearing — capital gearing; equity gearing; financial gearing; leverage The relative size of the funds provided to a company by its ordinary shareholders and the long term funds with a fixed interest charge, such as debentures and preference shares A… …   Big dictionary of business and management

  • gearing — capital gearing; = equity gearing; = financial gearing; = leverage The relationship between the funds provided to a company by ordinary share holders and the long term funds with a fixed interest charge, such as debentures and preference shares.… …   Accounting dictionary

  • Gearing — A fundamental analysis ratio of a company s level of long term debt compared to its equity capital. Gearing is expressed in percentage form. Companies with high gearing more long term liabilities than shareholder equity are considered speculative …   Investment dictionary

  • capital structure — financial structure The balance between the assets and liabilities of a company, the nature of its assets, and the composition of its borrowings. The assets may be fixed (tangible or intangible) or current (stock, debtors, or creditors); the… …   Accounting dictionary

  • capital structure — financial structure The balance between the assets and liabilities of a company, the nature of its assets, and the composition of its borrowings. The assets may be fixed (tangible or intangible) or current (stock, debtors, or creditors); the… …   Big dictionary of business and management

  • Negative gearing (Australia) — Negative gearing is a form of financial leverage where an investor borrows money to buy an asset, but the income generated by that asset does not cover the interest on the loan. The investor must fund the shortfall until the asset is sold, at… …   Wikipedia

  • Derivative (finance) — Financial markets Public market Exchange Securities Bond market Fixed income Corporate bond Government bond Municipal bond …   Wikipedia

  • Leverage (finance) — In finance, leverage (sometimes referred to as gearing in the United Kingdom) is a general term for any technique to multiply gains and losses.[1] Common ways to attain leverage are borrowing money, buying fixed assets and using derivatives.[2]… …   Wikipedia

  • technology, history of — Introduction       the development over time of systematic techniques for making and doing things. The term technology, a combination of the Greek technē, “art, craft,” with logos, “word, speech,” meant in Greece a discourse on the arts, both… …   Universalium

  • Business and Industry Review — ▪ 1999 Introduction Overview        Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …   Universalium


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