The assets of an European company are usually divided into two major categories:
fixed assets and
current assets.
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assets = active
company = companie, societate comerciala
usually = de obicei, in mod uzual
are divided into = sunt impartite in
major = mai important; principal
categories = categorii
fixed assets = active imobilizate; active fixe; imobilizari
current assets = active circulante; active curente
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The fixed assets category includes intangible assets, tangible assets, and financial assets.
The current assets category includes stocks, debtors, investments, and cash at bank and in hand.
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(the) fixed assets category = categoria activelor imobilizate
(to) include = a include, a cuprinde
intangible = necorporal
intangible assets = imobilizari necorporale; active necorporale
tangible = corporal
tangible assets = imobilizari corporale; active corporale
financial assets = imobilizari financiare
(the) current assets category = categoria activelor circulante
stocks = in context: stocuri
debtors = debitori
investments = investitii
cash at bank = conturi la banci
cash in hand / on hand = disponibilitati in numerar; numerar in casa; disponibilitati banesti existente
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In the United States, the assets of a company are usually divided into five categories:
current assets,
investments,
property, plant, and equipment;
intangible assets, and
other assets.
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(the) assets of a company = activele unei companii
are usually divided into five categories = sunt de obicei impartite (clasificate) in cinci categorii
property = proprietate
plant = utilaj; instalatii tehnice; uzina, fabrica
equipment = in context: utilaj, instalatii, aparatura
property, plant and equipment = imobilizari corporale (litt. proprietati, utilaje si aparatura)
other assets = alte active
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These categories are listed on the balance sheet in decreasing order of their presumed liquidity.
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(to) list = a inscrie pe o lista; a trece pe o lista
these categories are listed on the balance sheet = aceste categorii sunt inscrise in bilant
decreasing = descrescator
in decreasing order = in ordine descrescatoare
(to) presume = a presupune
of their presumed liquidity = a presupusei lor lichiditati
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