Значение слова "WRITEDOWN" найдено в 14 источниках

WRITEDOWN

найдено в "Англо-русском экономическом словаре"

сущ.

учет корректировка вверх (запись в учетном регистре, повышающая стоимость актива)

fixed asset write-down — корректировка стоимости основных средств вниз

write-down of carrying value of loan — корректировка балансовой суммы займа вниз

Syn:

write-off

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частичное списание, переоценка:1) списание стоимости актива на определенную сумму в результате амортизации;2) переоценка актива в соответствии с изменением рыночной конъюнктуры.

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частичное списание

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Списание

.Снижение балансовой стоимости активов, если их бухгалтерская стоимость завышена по сравнению с текущей рыночной стоимостью.Инвестиционная деятельность.

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Коммерческая деятельность

понижение цены

write-up

Коммерческая деятельность

повышение цены

найдено в "Financial and business terms"

Write-down: translation

Decreasing the book value of an asset if its book value is overstated compared to current market values. The New York Times Financial Glossary

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write-down ˈwrite-down also writedown noun [countable, uncountable] ACCOUNTING

when the value of an asset as shown in a company's accounts is reduced:

• The charge includes $2.7 million from the write-down of assets.

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write-down UK US noun [C] ACCOUNTING, FINANCE

► a reduction in the value of an asset in a company's accounts, when it is calculated to be worth less than previously shown: »The business was hurt by $15 million in inventory write-downs.

→ See also DEPRECIATION(Cf. ↑depreciation)

найдено в "Financial and business terms"

write-down: translation

Reducing the book value of an asset if its is overstated compared to current market values. Bloomberg Financial Dictionary

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write-down ˈwrite-down also writedown noun [countable, uncountable] ACCOUNTING

when the value of an asset as shown in a company's accounts is reduced:

• The charge includes $2.7 million from the write-down of assets.

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write-down UK US noun [C] ACCOUNTING, FINANCE

→ See also DEPRECIATION(Cf. ↑depreciation)

найдено в "Investment dictionary"

Write-Down: translation

Reducing the book value of an asset because it is overvalued compared to the market value. A write-down typically occurs on a company's financial statement, when the carrying value of the asset can no longer be justified as fair value and the likelihood of receiving the cost (book value) is questionable at best.

Write-downs are typically reflected in a company's income statement as an above-the-line expense, thereby reducing net income. This, however, is not always a bad thing, since a write-down is simply a paper loss, which, since it lowers net income, will reduce a firm's tax burden. Companies will usually attempt to time large write-downs together, so they can "take a bath" in one reporting period with the hope of quickly recovering in the next period.

найдено в "Новом большом англо-русском словаре под общим руководством акад. Ю.Д. Апресяна"

{ʹraıtdaʋn} n ком.

1) уценка, снижение номинальной цены

2) частичное списание со счёта

найдено в "Англо-русском словаре по экономике"

1) понижение цены; понижение стоимости

2) частичное списание со счёта

3) величина списанной части

- inventory write-down

найдено в "Новом большом англо-русском словаре"

[ʹraıtdaʋn] n ком.

1) уценка, снижение номинальной цены