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1 actual basis
учет фактическая базаSee:б) (стоимость, напр., продукции, определяемая на основе понесенных затрат, в отличие от прогнозируемой стоимости)Syn:See: -
2 actual basis
s.bases reales. -
3 actual/actual basis
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4 on actual basis
Деловая лексика: по факту (к прімеру оплата по факту) -
5 On the actual basis
على أساس واقعي -
6 actual
1. прил.1) общ. фактический, реальный, действующий, действительный (в отличие от потенциального, возможного, ожидаемого)actual profitability — фактическая [действительная\] прибыльность [рентабельность\]
actual value — фактическая стоимость (чего-л.)
actual crisis — реальный [настоящий\] кризис
actual price — фактическая [настоящая, реальная, действительная\] цена
actual market — рынок реального [фактического\] товара
Syn:See:, actual basis, actual budget, actual cash value, actual contribution percentage, actual contribution ratio, actual cost, actual costing, actual deferral percentage, actual deferral ratio, actual earnings, actual experience with the product, actual goods, actual hours, actual income, actual inflation, actual inventory, actual investment, actual liability, actual margin, actual market, actual measurement, actual output, actual price, actual product, actual product performance, actual production, actual profit, actual rate, actual sales, actual service 1), 3), 4), actual time, actual total loss, standard, estimated2) общ. текущий; современный ( существующий или действующий сейчас)Syn:See:3) общ. актуальный, имеющий значение2. сущ.фин., бирж., преим. мн. физический [реальный, наличный\] товар (имеющийся в текущий момент товар или ценная бумага, как противопоставление срочному контракту)Syn:physical 2., actual goods, cash commodity, physical commodity, physical product 2. 2), physical asset, spot commodity, spot goods 2. 2), spot 1. 2)See: -
7 actual cost
упр., учет фактическая (себе)стоимость, фактические затраты [расходы, издержки\] (фактические затраты на производство или приобретение товара; для производства это сумма прямых затрат труда и материалов и производственных накладных расходов, для приобретения — сумма уплаченной цены и затрат на доставку и хранение)Syn:Ant:actual income, actual profit, direct cost, direct labour 3), manufacturing overhead, delivery cost, acquisition cost, standard cost, actual costing, incurred cost б), estimated cost, Cost Performance IndexSee:actual income, actual profit, direct cost, direct labour 3), manufacturing overhead, delivery cost, acquisition cost, standard cost, actual costing, incurred cost б), estimated cost, Cost Performance Index
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фактические затраты: сумма, которая фактически уплачена за актив (обычно рыночная цена плюс установка).* * *. . Словарь экономических терминов .* * *издержки предприятия на производство товаров или услуг; могут отличаться от плановых или прогнозных издержек -
8 Basis Cotton
In the raw cotton market denotes " points on " or " points off " futures, or the difference between the price of futures and that of any particular quality of actual cotton. Thus, if futures are at 6.75 d. (Jan./36) and the particular cotton required is 7.10 d. per lb., the basis is 35 " points on." -
9 actual cost (basis)
фактическая стоимость (база)
1. Стоимость приобретения или историческая стоимость.
2. Сумма, определяемая на основе понесенных затрат, в отличие от прогнозируемой стоимости. Включает нормативную стоимость, скорректированную в соответствии с приемлемым отклонением.
В Российской Федерации нормативное определение данного понятия отсутствует, но имущество учитывается по фактическим затратам на приобретение, при этом в ряде случаев предусмотрена определенная корректировка, приводящая к уровню существующих цен (переоценка).
[ http://www.lexikon.ru/dict/uprav/index.html]Тематики
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Англо-русский словарь нормативно-технической терминологии > actual cost (basis)
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10 actual/365 basis
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11 price
1. сущ.1) эк. цена (денежное выражение стоимости товара, т. е. количество денежных единиц, которое должно быть уплачено за единицу товара; термин также может относиться к количеству другого товара, которое необходимо отдать в обмен на данный товар)ATTRIBUTES: actual 1. 1), adjustable 1. 2), adjusted 1. 1), administered 1. 1), 1. 2), arm's length, base 3. 2), base period, basic 3. 5), best 2. 5), budget 3. 2), n1&g1n1а clean 1. 1), comparable, competitive 1. 1), &2а current 1. 2), depressed 1. 2), а dirty 1. 1), discount 1. 1), а domestic 1. 2) а), dutiable, duty-paid, fair 2. 5), n1 final 1. 2), firm II 1. 1) б), fixed II 1. 4) б), flat 2. 5), n2&g2n4 flexible 1. 2), б full 1. 2), going, graduated 1. 2), gross II 1. 3) а), internal II 1. 2) а), negotiable 1. 2), negotiated, net 3. 2), n1а nominal II 1. 3) а), original 2. 5), n1 pegged 1. 2), planned, premium 2. 5), n2&g1n3б present I 2. 2) а), published, quoted I 2. 2) а), I 2. 3) а), I 2. 4) а), reasonable 1. 2), regular 1. 1), set 2. 5), n1 special I 1. 6) а), standard 2. 5), n2 stated 1. 1), target 3. 2), threshold, total 2. 5), n4 usual, variable II 1. 2) а), advertise 1. 1), discount 2. 5), n1 suggest 1. 1)
aggregate price — совокупная [суммарная, общая, итоговая\] цена
Option is the right to buy or sell a specified quantity of a security at an agreed price. — Опцион — это право купить или продать определенное количество ценных бумаг по согласованной цене.
consumer-friendly [customer-friendly, user-friendly\] price — цена, приемлемая для потребителя [клиента, пользователя\]*; цена, дружественная к потребителю [клиенту, пользователю\]*
estimated price — ориентировочная [предполагаемая\] цена
The price was fabulous and so was the room and continental breakfast. — Цена была просто сказочной, так же как и комната, и континентальный завтрак.
famine prices — недоступные цены; дороговизна ( как при товарном голоде)
give-away price — бросовая цена, крайне низкая цена
honest price — честная цена, справедливая цена
prevailing price — преобладающая [господствующая\] цена
reduced price — сниженная [пониженная\] цена
remunerative price — выгодная [прибыльная\] цена; цена, дающая [обеспечивающая\] прибыль; цена, обеспечивающая получение прибыли
stable [steady, stationary\] prices — стабильные цены
top price — высшая [максимальная, потолочная\] цена
Prices are exclusive of VAT. — Цены не включают НДС.
VAT inclusive price, price inclusive of VAT — цена с НДС, цена с учетом НДС; цена, включая НДС
Prices shown are VAT inclusive. — Указанные цены включают НДС.
GST inclusive price, price inclusive of GST — австр., новозел. цена, включая налог на товары и услуги*; цена с учетом налога на товары и услуги*; цена с налогом на товары и услуги*
dollar price, price in dollars — цена в долларах
The real price in silver is only $0.229 a gallon. — Реальная цена в серебре составляет всего лишь $0.229 за галлон.
crude oil price ( COP) — цена на сырую нефть
Farmland prices are continuing to rise, but it's not so much due to farmers trying to outbid one another. — Цены на сельскохозяйственную землю продолжают расти, но это не так уж зависит от фермеров, старающихся перебить цены друг друга.
member price — цена для членов/участников
COMBS:
price decline, reduction in price(s), fall in price(s), decline in price(s), price decrease, decrease in price(s), downturn in price(s), price downturn, drop in price(s), drop of price(s), dip in price(s) — снижение [падение\] цен(ы)
jump [bounce\] in prices — скачок цен, резкое повышение цен
agricultural product prices, farm product prices — цены на сельскохозяйственную продукцию
price per gallon, per gallon price — цена за галлон
at a price of $1 per copy — по цене (в) 1 долл. за экземпляр
price per person — цена на (одного) человека, цена с человека
for half price — за половинную цену, за полцены
at current [present, going\] prices — по текущим ценам
at a greatly reduced price — по значительно сниженной цене, с большой скидкой
to sell (smth.) at a discount price — продавать (что-л.) со скидкой [с дисконтом\]
to sell at a sacrifice price — продавать по убыточной цене, продавать себе в убыток
to buy (smth.) at a premium price — покупать (что-л.) с премией [с надбавкой, по более высокой цене\]
at a price below $55 — по цене ниже $55
U.S. companies with a stock price above $500 — американские компании с ценами акций, превышающими $500
The base price under the contract is $21 per unit. — Базовая цена по контракту [в соответствии с контрактом\] составляет $21 за единицу.
Price before discount is $32.95. — Цена до скидки составляет $32.95.
The purchase price after discount is $51000. — Покупная цена после скидки — $51000.
to put a price on smth. — назначать цену за что-л., оценить что-л.
to make a price — объявлять цену, назначать цену
to arrive at a price — устанавливать цену, определять цену; договариваться о цене
to bargain on [about\] a price — торговаться о цене, торговаться из-за цены
to knock $1 off price — сбавлять [снижать\] цену на $1, делать скидку с цены на $1
to bring down [to cut, to lower, to reduce, to slash, to roll back, to shave, to undercut, to scale down, to force down, to put down, to send down, to squeeze down, to mark down\] prices, to send prices down, to put prices down, to ease prices — понижать [снижать, срезать\] цены
to hike [to increase, to mark up, to raise, to enhance, to bump up, to boost\] prices; to bid up prices, to push up prices, to force up prices, to send prices up, to send up prices — повышать цены; вздувать [взвинчивать\] цены
Natural gas, in particular, has increased in price during the past year. — В частности, за прошлый год подорожал природный газ.
to go down in price, to decrease in price, to fall in price, to decline in price, to sink in price, to drop in price — понижаться в цене, дешеветь
to keep to the price — придерживаться (какой-л.) цены
We will do our very best to keep the price as low as possible. — Мы приложим все усилия, чтобы сохранить цену на как можно более низком уровне.
to keep down prices, to keep prices down — не допускать повышения цен
to gripe about prices — выражать недовольство по поводу (высоких) цен, жаловаться на (высокие) цены
to administer prices, to regulate prices — регулировать цены
to control prices — регулировать [контролировать\] цены
prices eased [dropped, dipped\] — цены снизились [упали\]
prices tend downward(s)/upward(s) — цены имеют тенденцию к понижению/повышению
Prices closed firm yesterday. — Вчера цены окрепли к закрытию.
Gold prices closed down $3.80 to $554.60/oz. — Цены золота закрылись с понижением на $3,80, сократившись до уровня в $554,60 за унцию.
The price works out to [at\] $29. — Цена составляет 29 долларов.
See:absolute price, accounting price, acquisition price, actual price, adjustable price, adjusted price, administered price, admission price, advertised price, advertising price, after-hours price, agricultural price, all-in price, all-inclusive price, arbitrage price, arbitrage-free price, arm's length price, ask price, asked price, asking price, auction price, bargain price, bargain sale price, bargained price, base period price, base price, base-point price, basic price, basing-point price, basis price, best price, bid price, bond price, book price, border price, bride price, brideprice, budget price, budget-conscious price, budget-friendly price, budget-pleasing price, buy price, buyback price, buyer's price, buying price, C&F price, call price, cancellation price, cartel price, cash price, catalogue price, ceiling price, CFR price, CIF price, CIP price, clean price, close price, closing price, comparable prices, competitive price, consumer price, contract price, conversion price, 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insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price 1. 1) а), cost, insurance, freight price 1. 3) а), cost, insurance, freight price 1. 1) а), cost, insurance, freight price 1. 3) а), а cost, insurance, freight price 1. 1) а), а cost, insurance, freight price 1. 1) а), б cost, insurance, freight price 1. 3) а) cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price 2., cost, insurance, freight price 2., cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price 2., cost, insurance, freight price2) общ. цена, жертва, платаATTRIBUTES:
at any price — любой ценой, во что бы то ни стало
not at any price — ни за что; ни при каких обстоятельствах
to pay the price — расплачиваться, уплатить цену
These individuals are often willing to pay the price for success by investing time, energy, and even money into developing their success. — Эти люди часто готовы платить за успех, вкладывая свое время, силы и даже деньги в достижение этого успеха.
We all have to pay a high price for freedom. — Мы все вынуждены дорого платить за свободу.
The price of progress was paid with the blood of the American Indian. — За прогресс было заплачено кровью американских индейцев.
Syn:worth 1. 2), value 1. 2)3) общ. ценностьabove [beyond, without\] price — бесценный
See:unpriced 2)2. гл.1) эк. назначать цену, оценивать (определять, по какой цене должен продаваться данный товар или услуга); указывать цену ( на товаре)the seller priced the house at $359000 — продавец оценил дом в $359000
to be priced at $10 — быть оцененным в $10
The book is priced at $30.00 plus shipping and handling of $5.00. — Книга оценена в 30 долл. плюс затраты на погрузку и перевозку в размере 5 долл.
See:misprice, overprice 1., preprice, price out 1., price-conscious, priced, pricer, pricing, reprice, underprice 1., unpriced2) эк. узнавать цену, прицениватьсяyou can price the different models and compare features — вы можете прицениться к разным моделям и сравнить характеристики
I did make the usual trip to the local home improvement store and priced the different models. — Я все-таки посетил местный магазин бытовых товаров и приценился к различным моделям.
* * *
abbrev.: PX price цена; стоимость; курс.* * *• /vt/ оценивать• 1) цена; 2) /stock exchange/ курс; 3) ценовой* * *. . Словарь экономических терминов .* * *сумма, которую следует уплатить при приобретении товара или услуги; обычно имеет денежное выражение-----денежное выражение обязательства произвести платеж за проданную продукцию, выполненные работы или оказанные услуги -
12 hecho
Del verbo hacer: ( conjugate hacer) \ \
hecho es: \ \el participioMultiple Entries: hacer hecho
hacer ( conjugate hacer) verbo transitivo 1 ‹casa/carretera› to build; ‹ nido› to build, make; ‹ túnel› to make, dig; ‹dibujo/plano› to do, draw; ‹ lista› to make, draw up; ‹ resumen› to do, make; ‹ película› to make; ‹nudo/lazo› to tie; ‹pan/pastel› to make, bake; ‹vino/café/tortilla› to make; ‹ cerveza› to make, brew; hacen buena pareja they make a lovely couple estos zapatos me hacen daño these shoes hurt my feet 2 ‹ milagro› to work, perform; ‹deberes/ejercicios/limpieza› to do; ‹ mandado› to run; ‹transacción/investigación› to carry out; ‹ experimento› to do, perform; ‹ entrevista› to conduct; ‹gira/viaje› to do; ‹ regalo› to give; ‹ favor› to do; ‹ trato› to make; aún queda mucho por hecho there is still a lot (left) to do; dar que hecho to make a lot of work 3 (formular, expresar) ‹declaración/promesa/oferta› to make; ‹proyecto/plan› to make, draw up; ‹crítica/comentario› to make, voice; ‹ pregunta› to ask; 4◊ hecho caca (fam) to do a poop (AmE) o (BrE) a pooh (colloq);hecho pis or pipí (fam) to have a pee (colloq); hecho sus necesidades (euf) to go to the bathroom o toilet (euph)◊ las vacas hacen `mu' cows go `moo'5 ( adquirir) ‹dinero/fortuna› to make; ‹ amigo› to make 6 (preparar, arreglar) ‹ cama› to make; ‹ maleta› to pack;◊ hice el pescado al horno I did o cooked the fish in the oven;tengo que hecho la comida I must make lunch; ver tb comida b 7 ( recorrer) ‹trayecto/distancia› to do, cover 8 (en cálculos, enumeraciones):◊ son 180 … y 320 hacen 500 that's 180 … and 320 is o makes 5001 ¿hacemos algo esta noche? shall we do something tonight?; hecho ejercicio to do (some) exercise; ¿hace algún deporte? do you play o do any sports?; See Also→ amor 1b◊ ¿qué hace tu padre? what does your father do?2 (realizar cierta acción, actuar de cierta manera) to do;◊ ¡eso no se hace! you shouldn't do that!;¡qué le vamos a hecho! what can you o (frml) one do?; toca bien el piano — antes lo hacía mejor she plays the piano well — she used to play better; hechola buena (fam): ¡ahora sí que la hice! now I've really done it!; See Also→ tonto sustantivo masculino, femenino 1 (transformar en, volver) to make; hizo pedazos la carta she tore the letter into tiny pieces; ese vestido te hace más delgada that dress makes you look thinner; hecho algo de algo to turn sth into sth; quiero hecho de ti un gran actor I want to make a great actor of you 2a) (obligar a, ser causa de que)me hizo abrirla he made me open it; me hizo llorar it made me cry; hágalo pasar tell him to come in; me hizo esperar tres horas she kept me waiting for three hours; hecho que algo/algn haga algo to make sth/sb do sthb)◊ hacer hacer algo to have o get sth done/made;hice acortar las cortinas I had o got the curtains shortened verbo intransitivo 1 (obrar, actuar):◊ déjame hecho a mí just let me handle this o take care of this;¿cómo se hace para que te den la beca? what do you have to do to get the scholarship?; hiciste bien en decírmelo you did o were right to tell me; haces mal en mentir it's wrong of you to lie 2 (fingir, simular): haz como si no lo conocieras act as if o pretend you don't know him 3 ( servir):◊ esta sábana hará de toldo this sheet will do for o as an awning;la escuela hizo de hospital the school served as o was used as a hospital 4 ( interpretar personaje) hecho de algo/algn to play (the part of) sth/sb (+ compl) ( sentar): (+ me/te/le etc) la trucha me hizo mal (AmL) the trout didn't agree with me hecho v impers 1 ( refiriéndose al tiempo atmosférico):◊ hace frío/sol it's cold/sunny;hace tres grados it's three degrees; (nos) hizo un tiempo espantoso the weather was terrible 2 ( expresando tiempo transcurrido): hace mucho que lo conozco I've known him for a long time; hacía años que no lo veía I hadn't seen him for o in years; ¿cuánto hace que se fue? how long ago did she leave?; hace poco/un año a short time/a year ago; hasta hace poco until recently hacerse verbo pronominal 1 ( producirse) (+ me/te/le etc): se le hizo una ampolla she got a blister; hacérsele algo a algn (Méx): por fin se le hizo ganar el premio she finally got to win the award 2 se hizo la cirugía estética she had plastic surgery 3 ( causarse):◊ ¿qué te hiciste en el brazo? what did you do to your arm?;¿te hiciste daño? did you hurt yourself? 4 ( refiriéndose a necesidades fisiológicas):◊ todavía se hace pis/caca (fam) she still wets/messes herself5 ( refl) ( adquirir) to make; 1 se están haciendo viejos they are getting o growing oldb) ( resultar):(+ me/te/le etc) se me hace difícil creerlo I find it very hard to believec) ( impers):se está haciendo tarde it's getting latee) (AmL) ( pasarle a):◊ ¿qué se habrá hecho María? what can have happened to María?2 ( acostumbrarse) hechose a algo to get used to sth 3 ( fingirse): ¿es bobo o se (lo) hace? (fam) is he stupid or just a good actor? (colloq); hechose pasar por algn (por periodista, doctor) to pass oneself off as sb 4 ( moverse) (+ compl) to move; 5 ( de amigos) to make
hecho 1
1 ( manufacturado) made; un traje hecho a (la) medida a made-to-measure suit; bien/mal hecho well/badly made 2 ( refiriéndose a acción):◊ ¡bien hecho! well done!;no le avisé — pues mal hecho I didn't let him know — well you should have (done); lo hecho, hecho está what's done is done 3 ( convertido en): tú estás hecho un vago you've become o turned into a lazy devil ■ adjetivo◊ un filete muy/poco hecho a well-done/rare steak
hecho 2 sustantivo masculino 1a) (acto, acción):◊ yo quiero hechos I want action, I want something done;demuéstramelo con hechos prove it to me by doing something about it 2 (realidad, verdad) fact;
hacer
I verbo transitivo
1 (crear, fabricar, construir) to make
hacer un jersey, to make a sweater
hacer un puente, to build a bridge
2 (una acción) to do: eso no se hace, it isn't done
haz lo que quieras, do what you want
¿qué estás haciendo?, (en este momento) what are you doing? (para vivir) what do you do (for a living)?
hace atletismo, he does athletics
hacer una carrera/ medicina, to do a degree/ medicine
3 (amigos, dinero) to make
4 (obligar, forzar) to make: hazle entrar en razón, make him see reason
5 (causar, provocar) to make: ese hombre me hace reír, that man makes me laugh
estos zapatos me hacen daño, these shoes are hurting me
no hagas llorar a tu hermana, don't make your sister cry
6 (arreglar) to make
hacer la cama, to make the bed
hacer la casa, to do the housework
7 Mat (sumar, dar como resultado) to make: y con éste hacen cincuenta, and that makes fifty
8 (producir una impresión) to make... look: ese vestido la hace mayor, that dress makes her look older
9 (en sustitución de otro verbo) to do: cuido mi jardín, me gusta hacerlo, I look after my garden, I like doing it
10 (representar) to play: Juan hizo un papel en Fuenteovejuna, Juan played a part in Fuenteovejuna
11 (actuar como) to play: no hagas el tonto, don't play the fool
12 (suponer) te hacía en casa, I thought you were at home
II verbo intransitivo
1 (en el teatro, etc) to play: hizo de Electra, she played Electra
2 ( hacer por + infinitivo) to try to: hice por ayudar, I tried to help
3 (simular) to pretend: hice como si no lo conociera, I acted as if I didn't know him
4 fam (venir bien, convenir) to be suitable: si te hace, nos vamos a verle mañana, if it's all right for you, we'll visit him tomorrow
III verbo impersonal
1 (tiempo transcurrido) ago: hace mucho (tiempo), a long time ago
hace tres semanas que no veo la televisión, I haven't watched TV for three weeks
hace tres años que comenzaron las obras, the building works started three years ago
2 (condición atmosférica) hacía mucho frío, it was very cold
¿To make o to do?
El significado básico del verbo to make es construir, fabricar algo juntando los componentes (aquí hacen unos pasteles maravillosos, they make marvellous cakes here), obligar (hazle callar, make him shut up) o convertir: Te hará más fuerte. It'll make you stronger. También se emplea en expresiones compuestas por palabras tales como dinero ( money), ruido ( a noise), cama ( the bed), esfuerzo ( an effort), promesa ( a promise), c omentario ( a comment), amor ( love), guerra ( war). El significado del verbo to do es cumplir o ejecutar una tarea o actividad, especialmente tratándose de los deportes y las tareas domésticas: Hago mis deberes por la noche. I do my homework in the evening. ¿Quién hace la plancha en tu casa? Who does the ironing in your house? También se emplea con palabras tales como deber ( duty), deportes ( sports), examen ( an exam), favor ( a favour), sumas ( sums).
hecho,-a
I adjetivo
1 (realizado) made, done: está muy bien hecho, it's really well done
2 (acostumbrado) used: está hecho a trabajar en este clima, he's used to working in this climate
3 (cocinado, cocido) done
un filete muy/poco hecho, a well-cooked/rare steak
4 (persona) mature
5 (frase) set (ropa) ready-made
II sustantivo masculino
1 (suceso real) fact
el hecho es que..., the fact is that...
de hecho, in fact ➣ Ver nota en actually 2 (obra, acción) act, deed
3 (acontecimiento, caso) event, incident
III interj ¡hecho!, it's a deal! o all right! ' hecho' also found in these entries: Spanish: acontecer - actual - asesinar - braga - bribón - bribona - buena - bueno - casera - casero - chapucera - chapucero - chapuza - chaval - chavala - como - conmoverse - considerable - consumada - consumado - Cristo - de - despeluchar - desvarío - dicha - dicho - documentalista - elemento - encubrir - entrar - exquisita - exquisito - fideo - fiera - flan - furia - haber - habilidosa - habilidoso - hallar - hecha - higo - hojalata - humanamente - incidencia - interdisciplinaria - interdisciplinario - jirón - jugarreta - lástima English: accept - action - actual - actually - adjust - admission - admit - advance - angry - appease - asbestos - bandwagon - bargain - basis - beat - by - challenge - cock-up - collar - come - confirm - cry - custom - cut out - damage - deal - decree - delay - deliberately - done - dream - effect - effectively - enforce - established - fact - failure - fait accompli - find out - fitted - freshly - fully-fledged - good - grown - gumbo - hand - handmade - however - hurried - in -
13 Personal Property Replacement Cost Endorsement
. A provision in an insurance policy that changes the recovery from an actual cash value basis to a replacement cost basis. . Small Business Taxes & Management 2 .Англо-русский экономический словарь > Personal Property Replacement Cost Endorsement
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14 balance
1) баланс; сальдо (счёта, расчётов); состояние счёта || сальдировать, подводить итог, подытоживать; закрывать счета2) равновесие, состояние равновесия || уравновешивать; балансировать3) компенсировать; нейтрализовать4) удовлетворять (напр. потребность в продукции) -
15 method
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16 activity based costing
Fin, Gen Mgta method of calculating the cost of a business by focusing on the actual cost of activities, thereby producing an estimate of the cost of individual products or services.Abbr. ABCEXAMPLEAn ABC cost-accounting system requires three preliminary steps: converting to an accrual method of accounting; defining cost centers and cost allocation; and determining process and procedure costs.Businesses have traditionally relied on the cash basis of accounting, which recognizes income when received and expenses when paid. ABC’s foundation is the accrual-basis income statement. The numbers this statement presents are assigned to the various procedures performed during a given period. Cost centers are a company’s identifiable products and services, but also include specific and detailed tasks within these broader activities. Defining cost centers will of course vary by business and method of operation. What is critical to ABC is the inclusion of all activities and all resources.Once cost centers are identified, management teams can begin studying the activities each one engages in and allocating the expenses each one incurs, including the cost of employee services.The most appropriate method is developed from time studies and direct expense allocation. Management teams who choose this method will need to devote several months to data collection in order to generate sufficient information to establish the personnel components of each activity’s total cost.Time studies establish the average amount of time required to complete each task, plus bestand worst-case performances. Only those resources actually used are factored into the cost computation; unused resources are reported separately. These studies can also advise management teams how best to monitor and allocate expenses which might otherwise be expressed as part of general overheads, or go undetected altogether. -
17 depreciation
Gen Mgtan allocation of the cost of an asset over a period of time for accounting and tax purposes. Depreciation is charged against earnings, on the basis that the use of capital assets is a legitimate cost of doing business. Depreciation is also a noncash expense that is added into net income to determine cash-flow in a given accounting period.EXAMPLETo qualify for depreciation, assets must be items used in the business that wear out, become obsolete, or lose value over time from natural causes or circumstances, and they must have a useful life beyond a single tax year. Examples include vehicles, machines equipment, furnishings, and buildings, plus major additions or improvements to such assets. Some intangible assets also can be included under certain conditions. Land, personal assets, stock, leased or rented property, and a company’s employees cannot be depreciated.Straight-line depreciation is the most straightforward method. It assumes that the net cost of an asset should be written off in equal amounts over its life. The formula used is:(Original cost – scrap value)/Useful life (years)For example, if a vehicle cost $20,000 and can be expected to serve the business for seven years, its original cost would be divided by its useful life:(30,000 – 2,000)/7 = 4,000 per yearThe $4,000 becomes a depreciation expense that is reported on the company’s year-end income statement under “operation expenses.”In theory, an asset should be depreciated over the actual number of years that it will be used, according to its actual drop in value each year. At the end of each year, all the depreciation claimed to date is subtracted from its cost in order to arrive at its book value, which would equal its market value. At the end of its useful business life, any undepreciated portion would represent the salvage value for which it could be sold or scrapped.For tax purposes, some accountants prefer to use accelerated depreciation to record larger amounts of depreciation in the asset’s early years in order to reduce tax bills as soon as possible. In contrast to the straight-line method, the declining-balance method assumes that the asset depreciates more in its earlier years of use. The table opposite compares the depreciation amounts that would be available, under these two methods, for a $1,000 asset that is expected to be used for five years and then sold for $100 in scrap.The depreciation method to be used for a particular asset is fixed at the time that the asset is first placed in service. Whatever rulesor tables are in effect for that year must be followed as long as the asset is owned.Depreciation laws and regulations change frequently over the years as a result of government policy changes, so a company owning property over a long period may have to use several different depreciation methods. -
18 employment
сущ.1) общ. применение, использование, задействованиеSyn:2) эк. ( по отношению к отдельному человеку)а) занятие, дело, работа (работа в какой-л. организации, как правило, приносящая доход)See:related employment, employment at will, employment basis, employment conditions, employment discrimination, non-pensionable employment, pensionable employmentб) наем, прием на работу, трудоустройствоemployment opportunities — возможности найма, возможности трудоустройства
employment assistance — помощь [содействие\] в трудоустройстве
employment counselling — консультации [консультирование\] по вопросам трудоустройства
employment interview — собеседование [интервью\] c работодателем
Syn:See:employment agent, employment manager, employment market, employment supervisor, employee, employer, job, compensation, employment agency, employment exchange, job training3) эк., соц. занятость (любая деятельность граждан, связанная с удовлетворением потребностей и, как правило, приносящая заработок (трудовой доход); к числу занятых относятся наемные работники, государственные служащие, в том числе избранные на должность, самозанятые, учащиеся в трудоспособном возрасте и т. п.)employment creation — создание дополнительных рабочих мест, содействие занятости
Syn:employ 2.See:, unemployment, self-employment, employment rate, Employment and Labour Market Committee, employment effect, employment market, employment pattern, employment pool, employment protection, employment status, employment structure4) стат. доля занятых (среди населения); численность занятых (среди населения)See:
* * *
занятость, работа: 1) работа, выполняемая за плату; занятие, профессия; 2) работа, состояние наличия работы; 3) процент работающего трудоспособного населения; см. unemployment; 4) процесс найма на работу.* * *. . Словарь экономических терминов . -
19 factual
adjectivesachlich [Bericht, Darlegung]; auf Tatsachen beruhend [Punkt, Beweis]* * *['fæk uəl]* * *fac·tual[ˈfæktʃʊəl, AM -tʃu:əl]adj inv1. (based on fact) sachlich, auf Tatsachen beruhend\factual account Tatsachenbericht m\factual information Sachinformationen pl2. (actual) tatsächlich* * *['fktjʊəl]adjevidence auf Tatsachen beruhend; account, speech sachlich* * *1. tatsächlich, auf Tatsachen beruhend, Tatsachen…:factual error Sachfehler m;factual knowledge Faktenwissen n;factual report Tatsachenbericht m;2. sich an die Tatsachen haltend, genau3. sachlich* * *adjectivesachlich [Bericht, Darlegung]; auf Tatsachen beruhend [Punkt, Beweis]factual error — Sachfehler, der
* * *adj.sachlich adj. -
20 need
1. nнужда, необходимость; pl потребностиto be in need of smth — нуждаться в чем-л., испытывать затруднения
to emphasize the need — подчеркивать необходимость, придавать особое значение необходимости
to have need of smth — нуждаться в чем-л.
to identify needs — определять / устанавливать потребности
- cash needto live in need — нуждаться, жить в нищете
- consumer need
- consumption needs
- cultural needs
- daily needs
- defense needs
- dire needs
- economic needs
- essential needs
- growing needs
- hour of dire need
- immediate needs
- imperative need
- local needs
- long-felt need
- long-run needs
- material needs
- mounting needs
- on the basis of priority needs
- personal needs
- pressing need
- primary needs
- priority needs
- social needs
- spiritual needs
- urgent needs
- vital needs 2. vнуждаться, иметь потребность (в чем-л.)
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