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1 stay abreast (of)
stay abreast (of) -
2 stay abreast
Маркетология: идти в ногу, не отставать -
3 stay abreast of
Общая лексика: быть в курсе дела (в отношении чего-л.) -
4 stay\ abreast\ of
tasemel püsima, arenguga sammu pidama -
5 stay abreast
v.mantenerse al corriente, mantenerse al día. -
6 stay abreast of a runner
Общая лексика: не отставать от бегущегоУниверсальный англо-русский словарь > stay abreast of a runner
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7 stay abreast of runner
Общая лексика: не отставать от бегущегоУниверсальный англо-русский словарь > stay abreast of runner
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8 stay abreast of the (battle) situation
Военный термин: быть в курсе (боевой) обстановки, держать в курсе (боевой) обстановкиУниверсальный англо-русский словарь > stay abreast of the (battle) situation
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9 stay abreast of the situation
Универсальный англо-русский словарь > stay abreast of the situation
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10 it is my rule to stay abreast of the news
Общая лексика: мой принцип-быть в курсе новостейУниверсальный англо-русский словарь > it is my rule to stay abreast of the news
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11 to stay abreast of changes
der Entwicklung Rechnung tragen -
12 abreast
stay abreast of не отставать от; идти в ногу сEnglish-Russian dictionary of scientific and technical difficulties vocabulary > abreast
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13 abreast
əˈbrest нареч.
1) в ряд, на одной линии A pass so narrow that but two carts could go abreast along it. ≈ Проезд настолько узок, что рядом по ней могут двигаться только две повозки. to keep abreast of ≈ не отставать от, идти в ногу
2) не отставая, на уровне to come abreast of a car ≈ поравняться с машиной to keep abreast in scientific developments ≈ быть и курсе следить за развитием науки to stay abreast of a runner ≈ не отставать от бегущего
3) мор. на одной линии;
на траверзе;
борт о борт
4) тех. в параллельном соединении
5) воен. в один эшелон deployment abreast ∙ to keep abreast of the times, to keep abreast with the times ≈ идти в ногу с веком to be abreast of the times ≈ стоять вровень с веком, не отставать от жизнив ряд, рядом, на одной линии;
- three * по трое в ряд;
- to come * of a car поравняться с машиной;
- to stay * of runner не отставать от бегущего не отставая;
держась на уровне;
- to keep * of не отставать от, идти в ногу с;
- to keep * of the times идти в ногу с веком, не отставать от жизни;
- to be * of the times быть сыном своего времени;
быть на уровне современности;
- to keep wages * of the cost of living повышать заработную плату в зависимости от роста стоимости жизни;
- to keep industry * of science внедрять достижения науки в производство;
- to keep * in scientific developments быть в курсе последних научных достижений;
следить за развитием науки (электротехника) в параллельном соединении (морское) на одной линии;
на траверзе;
борт о борт (военное) в одном эшелоне;
в один эшелонabreast в ряд, рядом, на одной линии;
four abreast по четыре в ряд;
to keep abreast of не отставать от;
to be abreast with идти в ногу с ~ мор. на траверзе ~ на уровне;
to keep abreast of (или with) the times идти в ногу с веком~ of держась на должном уровне ~ of не отставаяabreast в ряд, рядом, на одной линии;
four abreast по четыре в ряд;
to keep abreast of не отставать от;
to be abreast with идти в ногу сabreast в ряд, рядом, на одной линии;
four abreast по четыре в ряд;
to keep abreast of не отставать от;
to be abreast with идти в ногу сabreast в ряд, рядом, на одной линии;
four abreast по четыре в ряд;
to keep abreast of не отставать от;
to be abreast with идти в ногу с~ на уровне;
to keep abreast of (или with) the times идти в ногу с веком -
14 abreast
ə'brest(side by side: They walked along the road three abreast.) a la misma altura, a la partr[ə'brest]1 de frente\SMALLIDIOMATIC EXPRESSION/SMALLto keep abreast of mantenerse al corriente deabreast [ə'brɛst] adv1) : en fondo, al ladoto march three abreast: marchar de tres en fondo2)to keep abreast : mantenerse al díaadv.• a nivel adv.• de frente adv.• en fila adv.• lado a lado adv.• uno al lado del otro adv.ə'bresta) ( side by side)b) ( up to date)to be/keep o stay abreast of something — estar*/mantenerse* al día en or al corriente de algo
[ǝ'brest]ADV1) (=side by side)streets so narrow that two can barely walk abreast — calles tan estrechas que dos personas difícilmente pueden andar hombro con hombro
to come abreast of sth/sb — llegar a la altura de algo/algn
2) (=aware of)to be/keep abreast of sth — estar/mantenerse al corriente de algo
to keep abreast of the news — mantenerse al día or al corriente
* * *[ə'brest]a) ( side by side)b) ( up to date)to be/keep o stay abreast of something — estar*/mantenerse* al día en or al corriente de algo
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15 abreast
[əʹbrest] adv1. в ряд, рядом, на одной линии2. не отставая; держась на (должном) уровнеto keep abreast of /with, in/ - не отставать от, идти в ногу с
to keep abreast of /with/ the times - идти в ногу с веком, не отставать от жизни
to be abreast of the times - быть сыном своего времени; быть на уровне современности
to keep wages abreast of the cost of living - повышать заработную плату в зависимости от роста стоимости жизни
to keep industry abreast of science - внедрять достижения науки в производство
to keep abreast in scientific developments - быть и курсе последних научных достижений; следить за развитием науки
3. эл. в параллельном соединении4. мор. на одной линии; на траверзе; борт о борт5. воен.1) в одном эшелоне2) в один эшелон -
16 abreast
[ə'brest]нареч.1) в ряд, на одной линииA pass so narrow that but two carts could go abreast along it. — Проезд настолько узок, что вдоль него могут двигаться только две повозки.
You will have to run fast to remain abreast of our best runner. — Тебе нужно бежать очень быстро, чтобы не отставать от лидера.
2) не отставая, на уровнеto keep / remain abreast of smb. — не отставать от кого-л., идти в ногу с кем-л.
to keep abreast of / with the times — идти в ногу с веком, со временем
to be abreast of the times — не отставать от жизни, от времени
to keep / remain abreast of scientific developments — быть в курсе научных достижений, следить за развитием науки
3) мор. на одной линии; на траверзе; борт о борт4) тех. в параллельном соединении5) воен. в один эшелон -
17 stay
n. verblijf; stut; stag; hulp--------v. blijven; verblijven; logeren; een achterstand oplopen; steunenstay1[ stee] 〈 zelfstandig naamwoord〉4 balein♦voorbeelden:————————stay2♦voorbeelden:1 〈 informeel〉 come to stay, be here to stay • blijven; 〈 figuurlijk〉 zich een blijvende plaats verwervenstay for/to dinner • blijven etenstay at a hotel • in een hotel logerenstay with friends • bij vrienden logeren♦voorbeelden:4 stay one's appetite/stomach • zijn honger/maag stillenIV 〈 koppelwerkwoord〉1 blijven♦voorbeelden:stay abreast (of) • op de hoogte blijven vanstay ahead • aan de leiding blijvenstay ahead of the others • de anderen voor blijvenstay away • wegblijvenstay away from someone/something • zich niet bemoeien met iemand/ietsstay behind • (achter)blijvenstay down • beneden/erin blijven (staan)stay in • binnen blijvenstay in (after school) • nablijvenstay indoors • binnen blijvenstay up • recht blijven (staan); boven blijven 〈 in het water〉; blijven staan/hangen; in de lucht blijvenstay up late • laat opblijvenstay up (at the University) • niet met vakantie gaanstay off the bottle • niet meer drinkenstay out of trouble • moeilijkheden vermijden -
18 abreast
рядом, на одной линии; в одной шеренге; в одном эшелонеkeep abreast of the (battle) situation — держать [быть] в курсе (боевой) обстановки
stay abreast of the (battle) situation — держать [быть] в курсе (боевой) обстановки
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19 keep
keep [ki:p]garder ⇒ 1A (a)-(c), 1B (e), 1D (d) mettre ⇒ 1A (c) retenir ⇒ 1B (d) avoir ⇒ 1C (b) tenir ⇒ 1C (c) vendre ⇒ 1C (d) élever ⇒ 1C (e) observer ⇒ 1D (b) maintenir ⇒ 1D (c) continuer ⇒ 2 (a) rester ⇒ 2 (b) se tenir ⇒ 2 (b) se conserver ⇒ 2 (c) aller ⇒ 2 (d)(pt & pp kept [kept])A.(a) (retain → receipt, change) garder;∎ you can keep the book I lent you vous pouvez garder le livre que je vous ai prêté;∎ she's kept her English accent elle a gardé son accent anglais;∎ please keep your seats veuillez rester assis;∎ he's never kept a job for more than a year il n'a jamais gardé ou conservé le même emploi plus d'un an;∎ to keep a secret garder un secret;∎ to keep one's temper/composure garder son calme/son sang-froid;∎ to keep one's figure garder la ligne;∎ to keep its shape/colour (garment) conserver sa forme/couleur;∎ to keep sth to oneself garder qch pour soi;∎ they kept the discovery to themselves ils ont gardé la découverte pour eux;∎ keep it to yourself! garde ça pour toi!;∎ you can keep your snide remarks to yourself! tu peux garder tes remarques déplaisantes pour toi!;∎ keep your hands to yourself! bas les mains!;∎ to keep oneself to oneself rester dans son coin;∎ they keep themselves very much to themselves ils ne se mêlent pas du tout aux autres;∎ familiar if that's your idea of a holiday, you can keep it! si c'est ça ton idée des vacances, tu peux te la garder!;∎ familiar tell him he can keep his rotten job! dis-lui qu'il peut se le garder, son sale boulot!∎ to keep sth for sb garder qch pour qn;∎ we've kept some cake for you on t'a gardé du gâteau;∎ can you keep my seat? pouvez-vous (me) garder ma place?;∎ we'll keep the tickets for you until Wednesday nous vous garderons les tickets jusqu'à mercredi;∎ I'm keeping this cigar for later je garde ce cigare pour plus tard(c) (store, put) mettre, garder;∎ she keeps her money in the bank elle met son argent à la banque;∎ I keep my comb in my pocket je mets toujours mon peigne dans ma poche;∎ how long can you keep fish in the freezer? combien de temps peut-on garder ou conserver du poisson au congélateur?;∎ where do you keep the playing cards? où est-ce que vous rangez les cartes à jouer?;∎ I've got nowhere to keep my books je n'ai nulle part où mettre mes livres;∎ keep out of the reach of children (on medicine, harmful products) ne pas laisser à la portée des enfantsB.(a) (with adj complement) (maintain in the specified state) to keep sth clean/secret tenir qch propre/secret;∎ to keep sb quiet faire tenir qn tranquille;∎ to keep oneself warm (by staying in the warmth) se tenir au chaud; (by dressing warmly) s'habiller chaudement;∎ to keep sth warm garder qch au chaud;∎ the noise kept me awake le bruit m'a empêché de dormir, le bruit m'a tenu éveillé;∎ to keep the door open/shut garder ou laisser la porte ouverte/fermée;∎ the doors are kept locked les portes sont toujours fermées à clef;∎ to keep sth up to date tenir qch à jour(b) (with adv complement) (maintain in the specified manner or place) a well-kept/badly kept office un bureau bien/mal tenu;∎ the weather kept us indoors le temps nous a empêchés de sortir;∎ troops were kept on the alert les soldats ont été maintenus en état d'alerte;∎ he kept his hands in his pockets il a gardé les mains dans les poches;∎ keep your eyes on the red dot ne quittez pas le point rouge des yeux;∎ keep the noise to a minimum essayez de ne pas faire trop de bruit(c) (with present participle) to keep sb waiting faire attendre qn;∎ keep the engine running n'arrêtez pas le moteur;∎ we kept the fire burning all night nous avons laissé le feu allumé toute la nuit;∎ to keep sth going (organization, business) faire marcher qch; (music, conversation) ne pas laisser qch s'arrêter;∎ alcohol is the only thing that keeps me going l'alcool est la seule chose qui me permette de tenir (le coup)∎ I hope I've not kept you j'espère que je ne vous ai pas retenu;∎ what kept you? qu'est-ce qui t'a retenu?∎ to keep sb in hospital/prison garder qn à l'hôpital/en prison;∎ the doctor kept him in bed le médecin l'a obligé à garder le lit;∎ I don't want to keep you from your work je ne veux pas vous empêcher de travailler;∎ there was nothing to keep me in England/with that company rien ne me retenait en Angleterre/dans cette entrepriseC.∎ he hardly earns enough to keep himself il gagne à peine de quoi vivre;∎ she has a husband and six children to keep elle a un mari et six enfants à nourrir;∎ it keeps me in cigarettes ça paie mes cigarettes;∎ the grant barely keeps me in food ma bourse me permet tout juste de me payer de quoi manger∎ he keeps a mistress il a une maîtresse;∎ they keep a maid and a gardener ils ont une bonne et un jardinier(c) (run → shop, business) tenir∎ I'm afraid we don't keep that article je regrette, nous ne vendons pas ou nous ne faisons pas cet article(e) (farm animals) élever;∎ they keep pigs/bees ils élèvent des porcs/des abeilles(f) (diary, list etc) tenir;∎ my secretary keeps my accounts ma secrétaire tient ou s'occupe de ma comptabilité;∎ to keep a record of events prendre les événements en note;∎ to keep a note of sth noter qchD.(a) (fulfil → a promise) tenir;∎ to keep one's word tenir sa parole(b) (observe → silence) observer; (→ the Sabbath) respecter; (→ law) respecter, observer; (→ vow) rester fidèle à; (→ treaty) tenir, respecter, observer; (→ date, appointment) ne pas manquer;∎ Religion to keep the commandments observer les commandements∎ to keep order/the peace maintenir l'ordre/la paix;∎ to keep a lookout faire le guet∎ to keep goal être gardien de but;∎ to keep wicket (in cricket) garder le guichet;∎ archaic God keep you! Dieu vous garde!E.∎ to keep sb from doing sth empêcher qn de faire qch;∎ nothing will keep me from going rien ne m'empêchera d'y aller∎ to keep sth from sb cacher qch à qn;∎ to keep information from sb dissimuler des informations à qn;∎ I can't keep anything from her je ne peux rien lui cacher;∎ they deliberately kept the news from his family ils ont fait exprès de cacher les nouvelles à sa famille(a) (with present participle) (continue) continuer;∎ letters keep pouring in les lettres continuent d'affluer;∎ don't keep apologizing arrête de t'excuser;∎ they keep teasing him ils n'arrêtent pas de le taquiner;∎ to keep smiling garder le sourire;∎ don't keep asking questions ne posez pas tout le temps des questions;∎ I wish you wouldn't keep saying that j'aimerais bien que tu arrêtes de répéter cela;∎ she had several failures but kept trying elle a essuyé plusieurs échecs mais elle a persévéré;∎ to keep going (not give up) continuer;∎ keep going till you get to the crossroads allez jusqu'au croisement;∎ she kept going when everyone else had given up elle a continué alors que tous les autres avaient abandonné;∎ with so few customers, it's a wonder the shop keeps going avec si peu de clients, c'est un miracle que le magasin ne ferme pas(b) (stay, remain) rester, se tenir;∎ to keep quiet se tenir ou rester tranquille;∎ keep calm! restez calmes!, du calme!;∎ she kept warm by jumping up and down elle se tenait chaud en sautillant sur place;∎ keep to the path ne vous écartez pas du chemin;∎ to keep in touch with sb rester en contact avec qn;∎ to keep to oneself se tenir à l'écart(c) (last, stay fresh) se conserver, se garder;∎ it will keep for a week in the refrigerator vous pouvez le garder ou conserver au réfrigérateur pendant une semaine;∎ what I've got to tell you won't keep till tomorrow ce que j'ai à te dire n'attendra pas jusqu'à demain;∎ will it keep till later? (news) est-ce que ça peut attendre?(d) (in health) aller;∎ how are you keeping? comment allez-vous?, comment ça va?;∎ I'm keeping well je vais bien, ça va (bien);∎ she doesn't keep well elle ne jouit pas d'une bonne santé3 noun∎ the grant is supposed to be enough to pay your keep la bourse est censée vous permettre de payer la nourriture et le logement;∎ he gives his mother £50 a week for his keep il donne 50 livres par semaine à sa mère pour sa pension;∎ to earn one's keep = payer ou travailler pour être nourri et logé;∎ our cat certainly earns his keep notre chat vaut bien ce qu'il nous coûte∎ for keeps pour de bon□➲ keep at∎ the sergeant kept us hard at it all morning le sergent nous a fait travailler toute la matinée∎ she kept at him until he agreed elle l'a harcelé jusqu'à ce qu'il accepte∎ to keep at it persévérer;∎ he kept at it until he found a solution il a persévéré jusqu'à trouver une solutiontenir éloigné, empêcher d'approcher;∎ keep the baby away from the fire empêche le bébé d'approcher du feu;∎ the rain kept a lot of spectators away la pluie a dissuadé bien des spectateurs de venir;∎ keep that dog away (from me)! tenez ce chien loin de moi!;∎ the wind will keep the rain away le vent empêchera la pluiene pas s'approcher;∎ keep away (from me)! n'approchez pas!;∎ keep away from the cooker ne t'approche pas de la cuisinière;∎ keep away from those people évitez ces gens-là;∎ I felt my visits were unwelcome and so I kept away je n'avais pas l'impression que mes visites étaient bienvenues, alors je n'y suis plus allé;∎ I can't keep away from chocolates je ne peux pas résister quand je vois des chocolats(a) (keep at a distance → crowd, spectators) tenir éloigné, empêcher de s'approcher(b) (not reveal → names, facts) cacher;∎ I'm sure he's keeping something back (from us) je suis sûr qu'il (nous) cache quelque chose∎ part of our salary is kept back every month une partie de notre salaire est retenue tous les mois∎ to be kept back after school être en retenue;∎ School to be kept back a year redoubler(e) (restrain) retenir;∎ he struggled to keep back the tears il s'est efforcé de retenir ses larmesrester en arrière, ne pas s'approcher;∎ keep back! restez où vous êtes!, n'approchez pas!(after meeting, class) retenir(a) (not raise) ne pas lever;∎ keep your head down! ne lève pas la tête!, garde la tête baissée!;∎ keep your voices down! parlez moins fort ou plus bas(b) (prevent from increasing) limiter;∎ we must keep our expenses down il faut que nous limitions nos dépenses;∎ our aim is to keep prices down notre but est d'empêcher les prix d'augmenter;∎ to keep one's weight down garder la ligne∎ the army kept the population/the revolt down l'armée a tenu la population en respect/a maté la révolte;∎ you can't keep a good man down rien n'arrête un homme de mérite∎ she can't keep solid foods down son estomac ne garde aucun aliment solide∎ to be kept down a year redoubler une annéene pas se relever;∎ keep down! ne vous relevez pas!s'empêcher de, se retenir de;∎ I couldn't keep from laughing je n'ai pas pu m'empêcher de rire➲ keep in∎ the bad weather kept us in le mauvais temps nous a empêchés de sortir;∎ they're keeping him in overnight (in hospital) ils le gardent pour la nuit∎ to keep one's hand in garder la main(not go out) ne pas sortir, rester chez soi∎ to keep in with sb ne pas se mettre mal avec qn➲ keep off∎ this cream will keep the mosquitoes off cette crème vous/le/te/ etc protégera contre les moustiques;∎ keep your hands off! pas touche!, bas les pattes!(b) (coat, hat) ne pas remettre∎ keep off drink and tobacco évitez l'alcool et le tabac;∎ we tried to keep off the topic on a essayé d'éviter le sujet(b) (keep at a distance from) ne pas s'approcher de;∎ keep off the grass (sign) pelouse interdite(a) (keep at a distance) ne pas s'approcher;∎ that's mine, keep off! c'est à moi, n'y touchez pas!∎ the rain/snow kept off il n'a pas plu/neigé;∎ if the storm keeps off si l'orage n'éclate pas➲ keep on(a) (coat, hat) garder(b) (employee) garder∎ to keep the central heating on laisser le chauffage central en marche;∎ don't keep the lights on all day ne laissez pas la lumière allumée toute la journée(a) (continue) continuer;∎ keep on until you come to a crossroads continuez jusqu'à ce que vous arriviez à un carrefour;∎ they kept on talking ils ont continué à parler;∎ don't keep on asking questions ne posez pas tout le temps des questions;∎ I keep on making the same mistakes je fais toujours les mêmes erreurs∎ he keeps on about his kids il n'arrête pas de parler de ses gosses;∎ don't keep on about it! ça suffit, j'ai compris!;∎ he just keeps on and on about it il n'arrête pas d'en parler∎ to keep on at sb (to do sth) harceler qn (pour qu'il fasse qch)□➲ keep outempêcher d'entrer;∎ a guard dog to keep intruders out un chien de garde pour décourager les intrus;∎ a scarf to keep the cold out une écharpe pour vous protéger du froidne pas entrer;∎ to keep out of an argument ne pas intervenir dans une discussion;∎ to keep out of danger rester à l'abri du danger;∎ try to keep out of trouble essaie de ne pas t'attirer d'ennuis(a) (observe, respect) respecter;∎ you must keep to the deadlines vous devez respecter les délais(b) (not deviate from) ne pas s'écarter de;∎ to keep to the script (actors) s'en tenir au script;∎ keep to the point or the subject! ne vous écartez pas du sujet!;∎ keep to the main roads when it's icy restez sur les grandes routes quand il y a du verglas∎ to keep to one's room/bed garder la chambre/le litne pas séparer;∎ I'd like them to be kept together j'aimerais qu'ils ne soient pas séparésrester ensemble∎ he's being kept under with Pentothal on le garde sous Pentothal➲ keep up(a) (prevent from falling → shelf, roof) maintenir;∎ I need a belt to keep my trousers up j'ai besoin d'une ceinture pour empêcher mon pantalon de tomber;∎ figurative it will keep prices up ça empêchera les prix de baisser;∎ it's to keep the troops' morale up c'est pour maintenir le moral des troupes;∎ keep your spirits up! ne te laisse pas abattre!(b) (maintain → attack, bombardment) poursuivre; (→ correspondence, contacts, conversation) entretenir;∎ you have to keep up the payments on ne peut pas interrompre les versements;∎ she kept up a constant flow of questions elle ne cessait de poser des questions;∎ it's a tradition which hasn't been kept up c'est une tradition qui s'est perdue;∎ keep up the good work! c'est du bon travail, continuez!;∎ you're doing well, keep it up! c'est bien, continuez!;∎ once they start talking politics, they can keep it up all night une fois lancés sur la politique, ils sont capables d'y passer la nuit(c) (prevent from going to bed) empêcher de dormir;∎ the baby kept us up all night nous n'avons pas pu fermer l'œil de la nuit à cause du bébé(d) (not allow to deteriorate → house, garden) entretenir;∎ the lawns haven't been kept up les pelouses n'ont pas été entretenues;∎ she goes to evening classes to keep up her French elle suit des cours du soir pour entretenir son français(a) (continue) continuer;∎ if this noise keeps up much longer, I'm going to scream! si ce bruit continue, je crois que je vais hurler!(b) (not fall) se maintenir;∎ if prices keep up si les prix se maintiennent;∎ how are their spirits keeping up? est-ce qu'ils gardent le moral?(c) (not fall behind) suivre;∎ he's finding it hard to keep up in his new class il a du mal à suivre dans sa nouvelle classe;∎ things change so quickly I can't keep up les choses bougent si vite que j'ai du mal à suivre∎ to keep up with the news se tenir au courant de l'actualité;∎ I can barely keep up with her (she changes so much) ça change tellement vite avec elle que j'ai du mal à suivre;∎ to keep up with the times être à la page(b) (keep in touch with) rester en contact avec;∎ have you kept up with your cousin in Australia? est-ce que tu es resté en contact avec ton cousin d'Australie?∎ to keep up with sb aller à la même allure que qn;∎ I can't keep up with you vous marchez/parlez/ etc trop vite pour moi;∎ he couldn't keep up with the rest of the children in his class il n'arrivait pas à suivre dans sa classe -
20 amortization
Fin1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.EXAMPLEFor tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.Initial cost/useful life = amortization per yearFor example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.$10,000/10 = $1,000 per yearThe amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.Intangibles that can be amortized can include:Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.Organization costs are usually amortized over 60 months;Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.2. the repayment of the principal and interest on a loan in equal amounts over a period of time
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См. также в других словарях:
stay abreast of — (something) to have the most recent information about something. Regional conferences provide the opportunity for everyone to stay abreast of the latest developments in our field of research. Related vocabulary: up to speed … New idioms dictionary
stay abreast — v. (D; intr.) to stay abreast of (to stay abreast of the news; the runners stay abreasted abreast of each other) * * * (D;intr.) to stay abreastof (to stay abreast of the news; the runners stay abreasted abreast of each other) … Combinatory dictionary
stay abreast — be aware of developments, stay current, keep pace Can you stay abreast of changes in computer technology? … English idioms
stay abreast of something — stay abreast of (something) to have the most recent information about something. Regional conferences provide the opportunity for everyone to stay abreast of the latest developments in our field of research. Related vocabulary: up to speed … New idioms dictionary
stay abreast of something — keep/stay/abreast of something phrase to make sure that you know all the most recent and important information about something How can anyone keep abreast of all this new technology? Thesaurus: to try to find out informationsynonym Main entry:… … Useful english dictionary
abreast of — 1 : next to (someone or something) Another runner drew abreast of her. [=drew alongside her] 2 : aware of or informed about (new occurrences, facts, etc.) She is always abreast of the latest political news. He likes to keep/stay abreast of the… … Useful english dictionary
abreast — a|breast [əˈbrest] adv 1.) keep/stay abreast of sth to make sure that you know all the most recent facts or information about a particular subject or situation ▪ It s important to keep abreast of the latest developments in computers. 2.)… … Dictionary of contemporary English
abreast — a|breast [ ə brest ] adverb next to each other, facing or moving in the same direction: We set off cycling two abreast. abreast of: He drew abreast of me and immediately started talking. keep/stay abreast of something to make sure that you know… … Usage of the words and phrases in modern English
abreast — UK [əˈbrest] / US adverb next to each other, facing or moving in the same direction We set off cycling two abreast. abreast of: He drew abreast of me and immediately started talking. • keep/stay abreast of something to make sure that you know all … English dictionary
abreast — (adv.) mid 15c., on brest, from A (Cf. a ) (1) + BREAST (Cf. breast) (n.); the notion is of with breasts in line. To keep abreast in figurative sense of stay up to date is from 1650s … Etymology dictionary
keep abreast of something — keep/stay/abreast of something phrase to make sure that you know all the most recent and important information about something How can anyone keep abreast of all this new technology? Thesaurus: to try to find out informationsynonym Main entry:… … Useful english dictionary