SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } Umlaufvermögen

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Gesamtheit der flüssigen Mittel und der Vermögensteile auf der Aktivseite der Bilanz, die innerhalb eines Jahres zu Geld gemacht werden können.

Attributes

Name

Umlaufvermögen

current assets

actif circulant

attivo circolante

Gesamtheit der flüssigen Mittel und der Vermögensteile auf der Aktivseite der Bilanz, die innerhalb eines Jahres zu Geld gemacht werden können.

Description

Assets which are held by a business for a short period, mainly a year.

Description

Dans les actifs du bilan, ensemble des moyens liquides et des éléments de fortune qui peuvent être convertis en argent en un an.

Description

Nella parte attiva del bilancio, insieme dei mezzi liquidi e delle parti di patrimonio che possono essere trasformate in denaro entro un anno.

dateModified

2022-03-03T15:10:16.3230000Z

Identifier

102813

URL

https://www.termdat.bk.admin.ch/entry/102813

citation

KMU Portal, Praktisches Wissen > Finanzielles > Buchhaltung und Revision > Bilanz ([Internet, 2018-02-02](https://www.kmu.admin.ch/kmu/de/home/praktisches-wissen/finanzielles/buchhaltung-und-revision/bilanz.html))

citation

AccountingCapital, What are Current Assets? ([Internet, 2018-02-02](https://www.accountingcapital.com/assets/current-assets/))

citation

Portail PME, Savoir pratique > Finances > Comptabilité et révision > Bilan ([Internet, 2018-02-02](https://www.kmu.admin.ch/kmu/fr/home/savoir-pratique/finances/comptabilite-et-revision/bilan.html))

citation

Portale PMU, Consigli pratici > Questioni finanziarie > Contabilità e revisione > Bilancio ([Internet, 2018-02-02](https://www.kmu.admin.ch/kmu/it/home/consigli-pratici/questioni-finanziarie/contabilita-e-revisione/bilancio.html))

position

Linguistic Context

Il capitale necessario per finanziare l'attivo circolante è più difficile da calcolare; infatti, il cliente non acquista immediatamente la mia merce, i miei servizi; inoltre il cliente, se acquista, non necessariamente paga sul momento. Il capitale rimane perciò "fermo" per un determinato periodo; questo "fermo" deve essere finanziato dall'imprenditore.

Term Note

DOM: Rechnungswesen; USG: Variante "Umlaufsvermögen" zu vermeiden; EXP: zum Umlaufvermögen gehören die flüssigen Mittel (Kasse, Post- und Bankguthaben) sowie die Vermögensteile (Kundenguthaben (Debitoren), Vorräte)

Term Note

EXP: current assets include cash, bank, debtors, stock, prepaid expenses, etc.

Term Note

EXP: les moyens liquides qui font partie de l'actif circulant sont la caisse et les avoirs bancaires et postaux; les éléments de fortune sont les avoirs des clients (débiteurs) et les réserves (a); l'actif circulant permettra à l’entreprise de s’acquitter de ses charges diverses (charges d’exploitation, achats de marchandises, charges salariales) le temps que le client paie sa prestation de services (b)

Term Note

EXP: l'attivo circolante rappresenta il fabbisogno corrente dell’impresa (a); nell'attivo circolante i mezzi liquidi sono cassa e avere di conto postale e bancario; le parti di patrimonio, invece, il saldo della clientela (debitori) e le riserve (b)

termNoteCitation

nach KMU Portal, Praktisches Wissen > Finanzielles > Buchhaltung und Revision > Bilanz ([Internet, 2018-02-02](https://www.kmu.admin.ch/kmu/de/home/praktisches-wissen/finanzielles/buchhaltung-und-revision/bilanz.html))

termNoteCitation

after AccountingCapital, What are Current Assets? ([Internet, 2018-02-02](https://www.accountingcapital.com/assets/current-assets/))

termNoteCitation

(a) d'après Portail PME, Savoir pratique > Finances > Comptabilité et révision > Bilan ([Internet, 2018-02-02](https://www.kmu.admin.ch/kmu/fr/home/savoir-pratique/finances/comptabilite-et-revision/bilan.html)); (b) d'après Infogestion Consulting, Fonds de roulement ([Internet, 2018-02-02](http://infogestion-consulting.ch/analyse-fonds-de-roulement-entreprise-gestion-cash-flow/))

termNoteCitation

(a) TI, fondounimpresa.ch, Guide online > Il business plan > Parte quantitativa - monetaria > Piano delle necessità finanziarie ([INternet, 2018-02-02](http://www.fondounimpresa.ch/index.php/guide-online/il-business-plan/parte-quantitativa-monetaria/piano-delle-necessita-finanziarie)); (b) secondo Portale PMU, Consigli pratici > Questioni finanziarie > Contabilità e revisione > Bilancio ([Internet, 2018-02-02](https://www.kmu.admin.ch/kmu/it/home/consigli-pratici/questioni-finanziarie/contabilita-e-revisione/bilancio.html))

descriptionCitation

AccountingCapital, What are Current Assets? ([Internet, 2018-02-02](https://www.accountingcapital.com/assets/current-assets/))

descriptionCitation

d'après Portail PME, Savoir pratique > Finances > Comptabilité et révision > Bilan ([Internet, 2018-02-02](https://www.kmu.admin.ch/kmu/fr/home/savoir-pratique/finances/comptabilite-et-revision/bilan.html))

descriptionCitation

secondo Portale PMU, Consigli pratici > Questioni finanziarie > Contabilità e revisione > Bilancio ([Internet, 2018-02-02](https://www.kmu.admin.ch/kmu/it/home/consigli-pratici/questioni-finanziarie/contabilita-e-revisione/bilancio.html))

Outgoing Relationships

property	object
seeAlso	revolving fund
inDefinedTermSet	Wirtschaftsterminologie
inDefinedTermSet	Swiss Federal Administration
has part	Betriebskapital
has part	circulating assets
has part	fonds de roulement
has part	capitale circolante
has part	circulating capital
has part	actif de roulement
has part	patrimonio circolante
has part	floating assets
has part	valeurs de roulement
has part	capital de roulement
has part	actifs d'exploitation réalisables
hyponym	Betriebsfonds
Reliability code	Checked by specialist
termDomain	FINANCE
termDomain	Bookkeeping
termDomain	TRADE

Incoming Relationships

property	subject
seeAlso	revolving fund
seeAlso	Betriebsfonds
hypernym	Betriebsfonds

Instances of this Class: No results found.

Superclasses of this Class: No results found.

Subclasses of this Class: No results found.

Raw data

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            "Value": "nach KMU Portal, Praktisches Wissen \u003e Finanzielles \u003e Buchhaltung und Revision \u003e Bilanz ([Internet, 2018-02-02](https://www.kmu.admin.ch/kmu/de/home/praktisches-wissen/finanzielles/buchhaltung-und-revision/bilanz.html))",
            "Lol": "nach KMU Portal, Praktisches Wissen \u003e Finanzielles \u003e Buchhaltung und Revision \u003e Bilanz ([Internet, 2018-02-02](https://www.kmu.admin.ch/kmu/de/home/praktisches-wissen/finanzielles/buchhaltung-und-revision/bilanz.html))"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/descriptionCitation",
            "Lol": "descriptionCitation"
          },
          "value": {
            "Type": "literal",
            "Value": "d'après Portail PME, Savoir pratique \u003e Finances \u003e Comptabilité et révision \u003e Bilan ([Internet, 2018-02-02](https://www.kmu.admin.ch/kmu/fr/home/savoir-pratique/finances/comptabilite-et-revision/bilan.html))",
            "Lol": "d'après Portail PME, Savoir pratique \u003e Finances \u003e Comptabilité et révision \u003e Bilan ([Internet, 2018-02-02](https://www.kmu.admin.ch/kmu/fr/home/savoir-pratique/finances/comptabilite-et-revision/bilan.html))"
          }
        },
        {
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/descriptionCitation",
            "Lol": "descriptionCitation"
          },
          "value": {
            "Type": "literal",
            "Value": "secondo Portale PMU, Consigli pratici \u003e Questioni finanziarie \u003e Contabilità e revisione \u003e Bilancio ([Internet, 2018-02-02](https://www.kmu.admin.ch/kmu/it/home/consigli-pratici/questioni-finanziarie/contabilita-e-revisione/bilancio.html))",
            "Lol": "secondo Portale PMU, Consigli pratici \u003e Questioni finanziarie \u003e Contabilità e revisione \u003e Bilancio ([Internet, 2018-02-02](https://www.kmu.admin.ch/kmu/it/home/consigli-pratici/questioni-finanziarie/contabilita-e-revisione/bilancio.html))"
          }
        }
      ],
      "Error": ""
    },
    "outgoing": {
      "Vars": [
        "property",
        "object"
      ],
      "Bindings": [
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/65241",
            "Lol": "revolving fund"
          },
          "property": {
            "Type": "uri",
            "Value": "http://www.w3.org/2000/01/rdf-schema#seeAlso",
            "Lol": "seeAlso"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/ECON18",
            "Lol": "Wirtschaftsterminologie"
          },
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/inDefinedTermSet",
            "Lol": "inDefinedTermSet"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/terminology-office/ACH",
            "Lol": "Swiss Federal Administration"
          },
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/inDefinedTermSet",
            "Lol": "inDefinedTermSet"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/102813/2/de",
            "Lol": "Betriebskapital"
          },
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/hasPart",
            "Lol": "has part"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/102813/2/en",
            "Lol": "circulating assets"
          },
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/hasPart",
            "Lol": "has part"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/102813/2/fr",
            "Lol": "fonds de roulement"
          },
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/hasPart",
            "Lol": "has part"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/102813/2/it",
            "Lol": "capitale circolante"
          },
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/hasPart",
            "Lol": "has part"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/102813/3/en",
            "Lol": "circulating capital"
          },
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/hasPart",
            "Lol": "has part"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/102813/3/fr",
            "Lol": "actif de roulement"
          },
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/hasPart",
            "Lol": "has part"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/102813/3/it",
            "Lol": "patrimonio circolante"
          },
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/hasPart",
            "Lol": "has part"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/102813/4/en",
            "Lol": "floating assets"
          },
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/hasPart",
            "Lol": "has part"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/102813/4/fr",
            "Lol": "valeurs de roulement"
          },
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/hasPart",
            "Lol": "has part"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/102813/5/fr",
            "Lol": "capital de roulement"
          },
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/hasPart",
            "Lol": "has part"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/102813/6/fr",
            "Lol": "actifs d'exploitation réalisables"
          },
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/hasPart",
            "Lol": "has part"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/186639",
            "Lol": "Betriebsfonds"
          },
          "property": {
            "Type": "uri",
            "Value": "http://www.lexinfo.net/ontology/3.0/lexinfo#hyponym",
            "Lol": "hyponym"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/reliability-code/3",
            "Lol": "Checked by specialist"
          },
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/reliabilityCode",
            "Lol": "Reliability code"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/domain/8",
            "Lol": "FINANCE"
          },
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termDomain",
            "Lol": "termDomain"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/sub-domain/60",
            "Lol": "Bookkeeping"
          },
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termDomain",
            "Lol": "termDomain"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/domain/24",
            "Lol": "TRADE"
          },
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termDomain",
            "Lol": "termDomain"
          }
        }
      ],
      "Error": ""
    },
    "pageClasses": {
      "Vars": [
        "class"
      ],
      "Bindings": [
        {
          "class": {
            "Type": "uri",
            "Value": "http://schema.org/DefinedTerm",
            "Lol": "DefinedTerm"
          }
        },
        {
          "class": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/Term",
            "Lol": "Term"
          }
        },
        {
          "class": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/ValidatedEntry",
            "Lol": "Validated Entry"
          }
        }
      ],
      "Error": ""
    },
    "pageSubtitle": {
      "Vars": [
        "description"
      ],
      "Bindings": [
        {
          "description": {
            "Type": "literal",
            "Value": "Gesamtheit der flüssigen Mittel und der Vermögensteile auf der Aktivseite der Bilanz, die innerhalb eines Jahres zu Geld gemacht werden können.",
            "Lol": "Gesamtheit der flüssigen Mittel und der Vermögensteile auf der Aktivseite der Bilanz, die innerhalb eines Jahres zu Geld gemacht werden können."
          }
        },
        {
          "description": {
            "Type": "literal",
            "Value": "Assets which are held by a business for a short period, mainly a year.",
            "Lol": "Assets which are held by a business for a short period, mainly a year."
          }
        },
        {
          "description": {
            "Type": "literal",
            "Value": "Dans les actifs du bilan, ensemble des moyens liquides et des éléments de fortune qui peuvent être convertis en argent en un an.",
            "Lol": "Dans les actifs du bilan, ensemble des moyens liquides et des éléments de fortune qui peuvent être convertis en argent en un an."
          }
        },
        {
          "description": {
            "Type": "literal",
            "Value": "Nella parte attiva del bilancio, insieme dei mezzi liquidi e delle parti di patrimonio che possono essere trasformate in denaro entro un anno.",
            "Lol": "Nella parte attiva del bilancio, insieme dei mezzi liquidi e delle parti di patrimonio che possono essere trasformate in denaro entro un anno."
          }
        }
      ],
      "Error": ""
    },
    "pageTitle": {
      "Vars": [
        "title"
      ],
      "Bindings": [
        {
          "title": {
            "Type": "literal",
            "Value": "Umlaufvermögen",
            "Lol": "Umlaufvermögen"
          }
        },
        {
          "title": {
            "Type": "literal",
            "Value": "current assets",
            "Lol": "current assets"
          }
        },
        {
          "title": {
            "Type": "literal",
            "Value": "actif circulant",
            "Lol": "actif circulant"
          }
        },
        {
          "title": {
            "Type": "literal",
            "Value": "attivo circolante",
            "Lol": "attivo circolante"
          }
        }
      ],
      "Error": ""
    },
    "subclasses": {
      "Vars": [
        "subclass",
        "description"
      ],
      "Bindings": [],
      "Error": ""
    },
    "superclasses": {
      "Vars": [
        "superclass",
        "description"
      ],
      "Bindings": [],
      "Error": ""
    }
  }
}

About