avansseeritud kapital, mis osaleb tootmises korduvalt ja mille väärtus kandub valmistatavale toodangule järk-järgult
majandusüksuse moodustamisel põhikirjas märgitud osakusumma
the amount of money which is permanently invested in the business. May also refer to capital invested in fixed assets.
a capital in the form of fixed assets
fixed assets - assets of a long-lasting and unchanging nature such as land, buildings, machinery, etc., used for making and selling the products of a business and not intended for sale or to be turned into cash
The list of accounts shall consist of the following classes:
Class 1: Fixed capital account,
Class 2: Fixed asset accounts,
Class 3: Stock accounts,
Class 4: Accounts with third parties,
Class 5: Financial accounts,
Class 6: Expenditure accounts,
Class 7: Income accounts,
Class 8: Special accounts.
