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Capital commitment

( Xem từ này trên từ điển Anh Việt)

CAPITAL COMMITMENT is an agreement to undertake capital expenditure at some set time in the future which has not yet become an actual liability.


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  • Capital contribution

    , capital contribution is cash or property acquired by a corporation from a shareholder without the receipt of additional stock.
  • Capital employed

    , capital employed is the value of the assets that contribute to a companys ability to generate revenue, i.e., fixed assets plus current assets minus current...
  • Capital expenditure

    , capital expenditure (capex) is the amount used during a particular period to acquire or improve long-term assets such as property, plant or equipment.
  • Capital expenditure ratio

    , capital expenditure ratio is the ratio of capital expenditure and other investments to total assets. it is used as a proxy for growth opportunities in...
  • Capital funds

    , capital funds is the total of capital debentures, if any, capital stock, if any, surplus, undivided profits, unallocated reserves, guaranty fund, and...
  • Capital gain

    , capital gain is the excess of selling price over purchase price, which may be given special treatment for tax purposes provided the sale takes place...
  • Capital improvement

    , capital improvement, in real estate, is any permanent structure or other asset added to a property that adds to its value. in general, it is any value...
  • Capital in excess of par

    , capital in excess of par see additional paid in capital .
  • Capital infusion

    , capital infusion often refers to the cross-subsidization of divisions within a firm. when one division is not doing well, it might benefit from an infusion...
  • Capital intensive

    , capital intensive is used to describe industries or sectors of the economy that require large investments in capital assets to produce their goods, such...
  • Capital investment

    , capital investment see capital expenditure .
  • Capital lease

    , capital lease is a lease obligation that has to be capitalized on the balance sheet. it is characterized by: it is non-cancelable; the life of lease...
  • Capital loss

    , capital loss is the excess of purchase price over selling price when the assets have been held for more than a certain period of time and which is given...
  • Capital maintenance

    , capital maintenance contains two concepts, a financial concept and a physical concept. most entities adopt a financial concept of capital maintenance....
  • Capital market

    , capital market is a market where equity or debt securities are traded.
  • Capital outlay

    , capital outlay see capital expenditure .
  • Capital profit

    , capital profit is a synonym for: return of capital is the distribution of cash that resulted from tax savings on depreciation, sale of a capital asset...
  • Capital rationing

    , capital rationing is restrictions put of the amount planned for new expenditures.
  • Capital redemption reserve

    , capital redemption reserve, in great britain, the s170 companies act 1985 provides that where shares of a company are redeemed or purchased wholly out...
  • Capital reduction

    , capital reduction means reducing a companys stated capital base.
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