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1 allowance account
Бухгалтерия: счёт оценочного резерва (термин МСФО), резерв под сомнительные долги -
2 allowance account
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3 account
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4 allowance for doubtful accounts
учет, фин. резерв на покрытие безнадежных долгов, резерв по сомнительным долгам, резерв сомнительных долгов (резерв, сформированный для покрытия возможных потерь по долгам, уплата которых представляется сомнительной; данный резерв формируется за счет финансовых результатов отчетного периода; в балансе организации дебиторская задолженность показывается в нетто-оценке, т. е. за вычетом резерва по сомнительным долгам)Syn:allowance for bad debts, provision for bad debts, provision for bad and doubtful debts, provision for doubtful debts, allowance for uncollectible accounts, allowance for uncollectibles, bad debt allowance, bad debt reserve, bad debts reserve, reserve for bad debts, reserve for doubtful accountsSee:* * ** * *. An offset, or contra account, to accounts receivable to reflect the estimated collection losses on outstanding accounts receivable. The allowance reduces revenue. Such an allowance is generally not allowed for tax purposes. Also known as an allowance for bad debts and allowance for uncollectible accounts. . Словарь экономических терминов .Англо-русский экономический словарь > allowance for doubtful accounts
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5 allowance for loan losses
банк., учет резерв на покрытие убытков по кредитама) (фонд денежных средств, созданный для покрытия убытков по невозвращенным кредитам; создается на основе предположения о том, что не все кредиты будут возвращены в полном объеме)б) (счет, на котором накапливаются соответствующие средства)Syn:See:Англо-русский экономический словарь > allowance for loan losses
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6 Allowance for Bad Debts account
Бухгалтерия: счёт "Поправка на безнадежные долги" (см. provisions for bad and doubtful debts - англ.)Универсальный англо-русский словарь > Allowance for Bad Debts account
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7 Allowance for Doubtful Accounts account
Бухгалтерия: счёт "Поправка на сомнительные долги" (см. provisions for bad and doubtful debts - англ.)Универсальный англо-русский словарь > Allowance for Doubtful Accounts account
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8 Allowance for Uncollectible Debts account
Бухгалтерия: счёт "Поправка на безнадежные долги" (см. provisions for bad and doubtful debts - англ.)Универсальный англо-русский словарь > Allowance for Uncollectible Debts account
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9 allowance for loan losses account
Банковское дело: счёт начисления убытков по ссудамУниверсальный англо-русский словарь > allowance for loan losses account
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10 ALLOWANCE FOR LOAN LOSSES ACCOUNT
Англо-русский экономический словарь > ALLOWANCE FOR LOAN LOSSES ACCOUNT
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11 Allowance for Bad Debts account
счет "Поправка на безнадежные долги"(см. provisions for bad and doubtful debts - англ.)
Специализированный англо-русский словарь бухгалтерских терминов > Allowance for Bad Debts account
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12 Allowance for Doubtful Accounts account
счет "Поправка на сомнительные долги"(см. provisions for bad and doubtful debts - англ.)
Специализированный англо-русский словарь бухгалтерских терминов > Allowance for Doubtful Accounts account
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13 Allowance for Uncollectible Debts account
счет "Поправка на безнадежные долги"(см. provisions for bad and doubtful debts - англ.)
Специализированный англо-русский словарь бухгалтерских терминов > Allowance for Uncollectible Debts account
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14 contra account
учет контрсчет, контрарный счет (балансирующий счет, на котором накапливаются средства для последующего вычитания из суммы основного счета, напр., счет амортизации, резервы на покрытие сомнительных долгов; избавляет от необходимости постоянных вычетов; используется для регулирования счета как по отдельным операциям, так и для уточнения оценки отдельных объектов актива)Syn:See:accumulated depreciation, allowance for doubtful accounts, loan loss reserve, account 1. 3), contra entry
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контрсчет: балансирующий счет, на котором накапливаются средства для последующего вычета из суммы основного счета (напр., счет амортизации, резервы на покрытие сомнительных операций); избавляет от необходимости постоянных вычетов.* * ** * *контрсчет; балансирующий счет. An asset account that normally has a credit balance. The contra account is used to offset a related account. The approach is used so that the regular asset account is shown at the original or undiminished value. For example, accounts receivable has a contra account usually called allowance for doubtful accounts. Fixed assets have a contra account called accumulated depreciation. . Словарь экономических терминов . -
15 Provision for Bad and Doubtful Debts account
счет "Резерв по безнадежным и сомнительным долгам"(в амер. практике вместо англ. термина provisions используется термин allowance" ивстречаются следующие названия этого счета: allowance for uncollectible accounts; Allowance for Bad Debts; Allowance for Doubtful Accounts)
Специализированный англо-русский словарь бухгалтерских терминов > Provision for Bad and Doubtful Debts account
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16 CA
1) Общая лексика: канада, примерно, Corporate Affairs (SEIC), рак (заболевание)2) Компьютерная техника: Clip Art, Collision Avoidance, Computer Accuracy, Computer Aided3) Авиация: cabin address4) Медицина: Углеводный раковый антиген (онкомаркер) (carbohydrate antigen), (Chief Administrator) главный администратор, активация соударением (в масс-спектрометрии) (Collisional Activation)5) Американизм: Clean Air, Continuous Assessment6) Военный термин: COMSEC Account, Can't Add, Canadian Army, Combat Arms, Combat Assessment, Command Authority, Commercial Activities, Common Applications, Communication Area, Complete Annihilation, Comptroller of the Army, Confederate Army, Configuration Audit, Controller of Aircraft, Controlling Authority, Crewman's Associate, Cryptanalysis, Heavy Cruiser, chief accountant, civic action, civil administration, civil affairs, civil aircraft, civil applications, civil authorities, closest approach, coast artillery, coaxial, combat actions, combat aircrew, combat aptitude, combat assault, combined arms, command accountant, command action, commandant assistant, commitment authorization, component analysis, concealed aircraft, contingencies of the Army, contract administration, contract authorization, contract award, control assembly, control augmentation, controlled airspace, corps area, correct or amplify, corrective action, cost analysis, cost of arms, counterair, court of appeal, cumulative amount7) Психиатрия: cateholamine8) Техника: Cassegrain antenna, capacitor, cascade amplifier, certified accountant, channel adapter, channel address, channel amplifier, charge amplifier, chicken adenovirus, chopper amplifier, circular array, clipping amplifier, clutter attenuation, computer assembly, computer-aided, constant amplitude, construction authorization, control air, course angle, critical assembly, cylindrical array, sonar commutator assembly, полный угол (Complete Angle)9) Сельское хозяйство: carotid artery10) Шутливое выражение: Constant Acquisitions11) Химия: Carbon Alpha, Cinnamic Acid, Chemical Abstracts12) Железнодорожный термин: Chesapeake and Albemarle Railroad13) Бухгалтерия: capital allowance, chargeable assets14) Грубое выражение: Candy Ass, Chic Anonymous, Computer Assholes15) География: Калифорния16) Оптика: clear aperture17) Политика: Canada18) Телекоммуникации: (certification authority) сертифицирующая организация, (certification authority) сертифицирующее агентство, (certification authority) сертифицирующее ведомство, (certification authority) сертифицирующий орган, (certification authority) центр сертификации19) Сокращение: Canada A, Canadian Authors' Association, Catalan, Charge d'Affaires, Chartered Accountant, Chronological Age, Civil Aviation, Coastal Artillery, College of Arms, Concentric Action, Conformal-array Aerial, Consumers'Association, Controller Aircraft, Controller of Accounts, Crank Angle, Bromobenzyl cyanide (Chemical warfare agent), Canada (NATO country code), California (US state), Gun Cruiser (USA), Compania Anonima (Venezuela), Collision Avoidance (as in CSMA/CA (q.v.))20) Физиология: Caucasian adult, Cooley's Anemia, Coronary Artery21) Электроника: CIM architecture, Common Amplification22) Вычислительная техника: Computer Animation, certificate authority, common application, current awareness, Cell Arrival (ATM), Computer Associates (Hersteller), Certification Authority (Verschluesselung, PKI), Collision Avoidance (as in CSMA/CA), computer associates23) Нефть: elevation correction24) Кардиология: common atrium (общее предсердие)25) Биохимия: Chromic Acid26) Онкология: Cancer Antigen, Cancer Associated27) Картография: catchment area28) Банковское дело: текущий банковский счёт (current account)29) Транспорт: Cab To Axle, Conflict Alert, Contract Air30) Фирменный знак: Carrier, Continental Accessories31) Холодильная техника: controlled atmosphere32) Энергетика: Contingency Analysis, система, позволяющая просчитать возможность возникновения аварийных ситуаций на стадии планирования режимов33) СМИ: Creatures Adventures34) Деловая лексика: Card Advantage, Circa About, дипломированный бухгалтер высшей квалификации (chartered accountant), присяжный бухгалтер (chartered accountant)35) Глоссарий компании Сахалин Энерджи: Construction Assistance36) Образование: Cultural Awareness37) Инвестиции: Court of Appeals, current account38) Сетевые технологии: Channel Access, Client Active, Continuous Access, communication adapter, коммуникационный адаптер39) Полимеры: cellulose acetate, chlorendic anhydride, continuity additive ( агент непрерывности)40) Программирование: Clear All41) Контроль качества: ПЗ42) Пластмассы: Cyanoacrylate Adhesive43) Сахалин Р: Certifying Authority, Contract Amendments44) Сахалин А: corrosion allowance45) Химическое оружие: chemical warfare agents, chemical warfare agents munition, combustion air, cost account, criticality analysis, сhemical agent46) Безопасность: Conditional Access47) Расширение файла: Certification Authority, Initial cache data for root domain servers (Telnet)48) SAP.тех. контрольная область49) Нефть и газ: Central Asia50) Электротехника: contact ammeter51) США: California52) Майкрософт: центр сертификации53) Должность: Canada As, Cartoon Artist, Cognitive Apprenticeship, Community Associate, Computer Assistant54) NYSE. Computer Associates International, Inc.55) Единицы измерений: Cranking Amperes56) Общая лексика: competent authority -
17 Ca
1) Общая лексика: канада, примерно, Corporate Affairs (SEIC), рак (заболевание)2) Компьютерная техника: Clip Art, Collision Avoidance, Computer Accuracy, Computer Aided3) Авиация: cabin address4) Медицина: Углеводный раковый антиген (онкомаркер) (carbohydrate antigen), (Chief Administrator) главный администратор, активация соударением (в масс-спектрометрии) (Collisional Activation)5) Американизм: Clean Air, Continuous Assessment6) Военный термин: COMSEC Account, Can't Add, Canadian Army, Combat Arms, Combat Assessment, Command Authority, Commercial Activities, Common Applications, Communication Area, Complete Annihilation, Comptroller of the Army, Confederate Army, Configuration Audit, Controller of Aircraft, Controlling Authority, Crewman's Associate, Cryptanalysis, Heavy Cruiser, chief accountant, civic action, civil administration, civil affairs, civil aircraft, civil applications, civil authorities, closest approach, coast artillery, coaxial, combat actions, combat aircrew, combat aptitude, combat assault, combined arms, command accountant, command action, commandant assistant, commitment authorization, component analysis, concealed aircraft, contingencies of the Army, contract administration, contract authorization, contract award, control assembly, control augmentation, controlled airspace, corps area, correct or amplify, corrective action, cost analysis, cost of arms, counterair, court of appeal, cumulative amount7) Психиатрия: cateholamine8) Техника: Cassegrain antenna, capacitor, cascade amplifier, certified accountant, channel adapter, channel address, channel amplifier, charge amplifier, chicken adenovirus, chopper amplifier, circular array, clipping amplifier, clutter attenuation, computer assembly, computer-aided, constant amplitude, construction authorization, control air, course angle, critical assembly, cylindrical array, sonar commutator assembly, полный угол (Complete Angle)9) Сельское хозяйство: carotid artery10) Шутливое выражение: Constant Acquisitions11) Химия: Carbon Alpha, Cinnamic Acid, Chemical Abstracts12) Железнодорожный термин: Chesapeake and Albemarle Railroad13) Бухгалтерия: capital allowance, chargeable assets14) Грубое выражение: Candy Ass, Chic Anonymous, Computer Assholes15) География: Калифорния16) Оптика: clear aperture17) Политика: Canada18) Телекоммуникации: (certification authority) сертифицирующая организация, (certification authority) сертифицирующее агентство, (certification authority) сертифицирующее ведомство, (certification authority) сертифицирующий орган, (certification authority) центр сертификации19) Сокращение: Canada A, Canadian Authors' Association, Catalan, Charge d'Affaires, Chartered Accountant, Chronological Age, Civil Aviation, Coastal Artillery, College of Arms, Concentric Action, Conformal-array Aerial, Consumers'Association, Controller Aircraft, Controller of Accounts, Crank Angle, Bromobenzyl cyanide (Chemical warfare agent), Canada (NATO country code), California (US state), Gun Cruiser (USA), Compania Anonima (Venezuela), Collision Avoidance (as in CSMA/CA (q.v.))20) Физиология: Caucasian adult, Cooley's Anemia, Coronary Artery21) Электроника: CIM architecture, Common Amplification22) Вычислительная техника: Computer Animation, certificate authority, common application, current awareness, Cell Arrival (ATM), Computer Associates (Hersteller), Certification Authority (Verschluesselung, PKI), Collision Avoidance (as in CSMA/CA), computer associates23) Нефть: elevation correction24) Кардиология: common atrium (общее предсердие)25) Биохимия: Chromic Acid26) Онкология: Cancer Antigen, Cancer Associated27) Картография: catchment area28) Банковское дело: текущий банковский счёт (current account)29) Транспорт: Cab To Axle, Conflict Alert, Contract Air30) Фирменный знак: Carrier, Continental Accessories31) Холодильная техника: controlled atmosphere32) Энергетика: Contingency Analysis, система, позволяющая просчитать возможность возникновения аварийных ситуаций на стадии планирования режимов33) СМИ: Creatures Adventures34) Деловая лексика: Card Advantage, Circa About, дипломированный бухгалтер высшей квалификации (chartered accountant), присяжный бухгалтер (chartered accountant)35) Глоссарий компании Сахалин Энерджи: Construction Assistance36) Образование: Cultural Awareness37) Инвестиции: Court of Appeals, current account38) Сетевые технологии: Channel Access, Client Active, Continuous Access, communication adapter, коммуникационный адаптер39) Полимеры: cellulose acetate, chlorendic anhydride, continuity additive ( агент непрерывности)40) Программирование: Clear All41) Контроль качества: ПЗ42) Пластмассы: Cyanoacrylate Adhesive43) Сахалин Р: Certifying Authority, Contract Amendments44) Сахалин А: corrosion allowance45) Химическое оружие: chemical warfare agents, chemical warfare agents munition, combustion air, cost account, criticality analysis, сhemical agent46) Безопасность: Conditional Access47) Расширение файла: Certification Authority, Initial cache data for root domain servers (Telnet)48) SAP.тех. контрольная область49) Нефть и газ: Central Asia50) Электротехника: contact ammeter51) США: California52) Майкрософт: центр сертификации53) Должность: Canada As, Cartoon Artist, Cognitive Apprenticeship, Community Associate, Computer Assistant54) NYSE. Computer Associates International, Inc.55) Единицы измерений: Cranking Amperes56) Общая лексика: competent authority -
18 DA
1) Авиация: drift angle2) Разговорное выражение: The3) Американизм: Dead Agent, Department of the Army, Disability Assistance4) Спорт: Distance Accuracy5) Военный термин: Dad's Army, Dads Army, Data Adapter, Defence Act, Defence Adviser, Department Approval, Detroit arsenal, Director of Armaments, Director of Artillery, Directors Assistant, Double Agent, damaged, data acquisition, data analysis, define area, delayed arming, delayed-action, deputy adjutant, developing agency, direct access, direct-action, director of administration, disassembly, discharge afloat, dislocation allowance, distribution authority, division artillery, do not answer, double action, dummy antenna, Ди-Эй (дифенилхлорарсин), Long-Range Aviation (USSR), diphenylchlorarsine6) Техника: data automation, database administrator, decimal-to-analog conversion, demand assignment, depth average, dielectric anisotropy, difference amplifier, differential amplifier, digital-to-analog converter, diode array, dipole antenna, directional array, distribution amplifier, donor-acceptor, dose assessment, dummy load, dynamic allocation, telephone does not answer7) Метеорология: Density Altitude, Dry Air8) Железнодорожный термин: Canadian Pacific Railway9) Юридический термин: Devil's Advocate, days after acceptance, deed of arrangement, district attorney10) Бухгалтерия: Duration Of Asset11) Биржевой термин: depreciation and amortization12) Грубое выражение: Duck's Arse, Duck's Ass, Dumb Arse, Dumb Ass13) Политика: Denmark14) Телекоммуникации: Destination Address (LAN), Device Address (SNA)15) Сокращение: Dalnyaya Aviatsiya (Russian Long-Range Aviation Command), Data Administrator, Decision Analysis, Defence Attache, Denmark (NATO country code), Department of Agriculture, Department of the Army (US Army), Design Automation, Destination MAC Address, Development Authorisation, Diphenylchloroarsine (Chemical warfare vomiting agent), Diploma in Aesthetics, Diploma in Anesthetics, Direct Action, Direct Analog (e.g., synthesis), Distributing Authority, Doctor of Arts, Double-Action, delta amplitude, Directory Assistance (/C = computerized, /M = Microfilm), Don't Answer (may be more general), допамин, Desk Accessory, Digital-to-Analog, discretionary account16) Физиология: Degenerative arthritis17) Электроника: Dielectric Absorption, Distributed Amplifier18) Вычислительная техника: decimal addition, destination address, display adapter, имеющиеся данные, Directory Assistance (/C = computerized, /M = Microfilm, Telephony), Data Area (CD-MRW, SA), Digital-to-Analog (D/A), Destination (MAC) Address (SNA, Token Ring, ATM, FDDI), Don't Answer (Telephony, may be more general), доступные данные19) Нефть: daily allowable, direct-acting, double-acting, разрешённая норма суточной добычи (daily allowable), суточная квота (daily allowance), средняя глубина (depth average)20) Биохимия: Dopamine21) Банковское дело: депозитный счёт (deposit account), срочный вклад (deposit account), документы против акцепта (documents against acceptance)22) Транспорт: Decision Altitude / Decision Height, Descent Advisor23) СМИ: Digital Audio, Discerning Audience24) Деловая лексика: Distribution Area, окружной прокурор (США, district attorney)25) Бурение: двойного действия (double-acting), прямого действия (direct-acting)26) Американский английский: причёска а-ля Элвис Пресли27) Инвестиции: deposit account, documents against acceptance28) Сетевые технологии: data available, disk array, адрес получателя29) Полимеры: dispersing agent, documents attached, drawn-and-annealed30) Программирование: Delete Attribute31) Химическое оружие: Defense Acquisition, Directed Action32) Расширение файла: Discrete Address33) Нефть и газ: derivative time calculation value34) Электротехника: delay amplifier, double amplitude35) Имена и фамилии: Don Albert36) Общественная организация: Disabled and Alone37) Должность: Dining Assistant, Disciplines Associated38) Чат: Don't Ask39) Программное обеспечение: Decision Assistant, Desktop Assistant, Dos Apps40) Единицы измерений: Days Ago -
19 Da
1) Авиация: drift angle2) Разговорное выражение: The3) Американизм: Dead Agent, Department of the Army, Disability Assistance4) Спорт: Distance Accuracy5) Военный термин: Dad's Army, Dads Army, Data Adapter, Defence Act, Defence Adviser, Department Approval, Detroit arsenal, Director of Armaments, Director of Artillery, Directors Assistant, Double Agent, damaged, data acquisition, data analysis, define area, delayed arming, delayed-action, deputy adjutant, developing agency, direct access, direct-action, director of administration, disassembly, discharge afloat, dislocation allowance, distribution authority, division artillery, do not answer, double action, dummy antenna, Ди-Эй (дифенилхлорарсин), Long-Range Aviation (USSR), diphenylchlorarsine6) Техника: data automation, database administrator, decimal-to-analog conversion, demand assignment, depth average, dielectric anisotropy, difference amplifier, differential amplifier, digital-to-analog converter, diode array, dipole antenna, directional array, distribution amplifier, donor-acceptor, dose assessment, dummy load, dynamic allocation, telephone does not answer7) Метеорология: Density Altitude, Dry Air8) Железнодорожный термин: Canadian Pacific Railway9) Юридический термин: Devil's Advocate, days after acceptance, deed of arrangement, district attorney10) Бухгалтерия: Duration Of Asset11) Биржевой термин: depreciation and amortization12) Грубое выражение: Duck's Arse, Duck's Ass, Dumb Arse, Dumb Ass13) Политика: Denmark14) Телекоммуникации: Destination Address (LAN), Device Address (SNA)15) Сокращение: Dalnyaya Aviatsiya (Russian Long-Range Aviation Command), Data Administrator, Decision Analysis, Defence Attache, Denmark (NATO country code), Department of Agriculture, Department of the Army (US Army), Design Automation, Destination MAC Address, Development Authorisation, Diphenylchloroarsine (Chemical warfare vomiting agent), Diploma in Aesthetics, Diploma in Anesthetics, Direct Action, Direct Analog (e.g., synthesis), Distributing Authority, Doctor of Arts, Double-Action, delta amplitude, Directory Assistance (/C = computerized, /M = Microfilm), Don't Answer (may be more general), допамин, Desk Accessory, Digital-to-Analog, discretionary account16) Физиология: Degenerative arthritis17) Электроника: Dielectric Absorption, Distributed Amplifier18) Вычислительная техника: decimal addition, destination address, display adapter, имеющиеся данные, Directory Assistance (/C = computerized, /M = Microfilm, Telephony), Data Area (CD-MRW, SA), Digital-to-Analog (D/A), Destination (MAC) Address (SNA, Token Ring, ATM, FDDI), Don't Answer (Telephony, may be more general), доступные данные19) Нефть: daily allowable, direct-acting, double-acting, разрешённая норма суточной добычи (daily allowable), суточная квота (daily allowance), средняя глубина (depth average)20) Биохимия: Dopamine21) Банковское дело: депозитный счёт (deposit account), срочный вклад (deposit account), документы против акцепта (documents against acceptance)22) Транспорт: Decision Altitude / Decision Height, Descent Advisor23) СМИ: Digital Audio, Discerning Audience24) Деловая лексика: Distribution Area, окружной прокурор (США, district attorney)25) Бурение: двойного действия (double-acting), прямого действия (direct-acting)26) Американский английский: причёска а-ля Элвис Пресли27) Инвестиции: deposit account, documents against acceptance28) Сетевые технологии: data available, disk array, адрес получателя29) Полимеры: dispersing agent, documents attached, drawn-and-annealed30) Программирование: Delete Attribute31) Химическое оружие: Defense Acquisition, Directed Action32) Расширение файла: Discrete Address33) Нефть и газ: derivative time calculation value34) Электротехника: delay amplifier, double amplitude35) Имена и фамилии: Don Albert36) Общественная организация: Disabled and Alone37) Должность: Dining Assistant, Disciplines Associated38) Чат: Don't Ask39) Программное обеспечение: Decision Assistant, Desktop Assistant, Dos Apps40) Единицы измерений: Days Ago -
20 PA
1) Общая лексика: portable audio, passport agency, персональный ассистент, личный помощник (personal assistant)2) Компьютерная техника: Precision Architecture3) Биология: protective agent4) Медицина: posterior-anterior5) Американизм: Palestinian Authority, Past Action, People Authority, Personal Assassin, Post Apocalyptic, Process The Acronym, Public Address7) Латинский язык: physiotherapy aid8) Военный термин: Performance Accountability, Personal Authority, Physician Assistant, Picatinny Arsenal (СВ), Powered Armor, Precautionary Approach, Probability of Arrival, Processing Activities, Procurement Agency, Procurement Army, Procurement, Army, Product Assurance, Public Affairs, Pulse Amplitude, pack artillery, participating activity, patient, patrol aircraft, pattern analysis, penetration aircraft, permanent appointment, personal affairs, personal assistant, personnel allocation, phased antenna, physician's assistant, pilot's associate, point of aim, port agency, position area, position of assembly, post adjutant, practice ammunition, preavailability, prelaunch area, preliminary acceptance, primary armament, probability of acceptance, procurement appropriations, program account, program administrator, program analyst, program assessment, program authorization, project administration, proper authority, property administrator, proponent agency, protected area, prototype aircraft, provision allowance, purchasing authority, ЭКЛ, электронный ассистент лётчика, электронный консультант лётчика, электронный помощник лётчика9) Техника: page address, paging amplifier, parametric amplifier, particular average, performance analysis, personnel area, phase angle, phosphorus per acre, phthalic anhydride, physiotherapy aid, picric acid, polarizer-analyzer, polyacrylamide, polyacrylate, position approximate, postulated accident, power amplification, preamble, precomputed altitude, preliminary amplifier, present altitude, pressure alarm, primary air, probability of acceptance, process average, processor architecture, procurement authorization, production association, program address, program authority, protected area, protective agent, pseudoatom, pulse amplifier, pulse amplitude, purge alarm10) Шутливое выражение: Palestinian Assassins, Pathetic Australian, Pokey Award11) Химия: Protactinium, Proton Affinity, ПА, Pro Analyse (чистый для анализа)12) Математика: вероятностный автомат (probabilistic automaton)13) Британский английский: личный секретарь (he is my PA)14) Железнодорожный термин: Physicians Assistant15) Юридический термин: Personnel Administration, Polar Angle, Prevention Advocate, Private Action, Public Act16) Бухгалтерия: Pre Approved, Public Administration, personal allowance17) Автомобильный термин: power antenna, pressure air (Honda)18) Биржевой термин: Portfolio Artifact19) Грубое выражение: Pigs Arse, Piss Ant, Pissed Asshole, Pretty Arse, Private Actress20) География: штат Пенсильвания, США (Pennsylvania)21) Кино: Parental Advisory22) Музыка: сценическое звуковое оборудование23) Телевидение: pulse amplifier24) Телекоммуникации: Pointer Adjustment, Preamble (LAN)25) Сокращение: Panama, Paraguay (NATO country code), Pennsylvania (US state), Per Annum, Phased Array, Play Aid, Power of Attorney, Preparing Activity, Press Agent, Press Association, Limited, Private Account, Publishers Association, Punjabi, passenger agent, prearm, price and availability, procurement authorization, purchasing agent, Program Access, Program Attention, particular average loss, posteroanterior, pulmonary artery, Pennsylvania (штат Пенсильвания (США)), Bureau of Public Affairs, Pakistan Army, Pale Ale, Palermo, Sicilia (Italian province), Palestinian Authority, Pali (linguistics), Palo Alto (California), Pan Am (airline), Panama, Pancreatic Adenocarcinoma, Paniagua y Asociados (Guatemala, consulting agency), Pantothenic Acid, Paper Advance, Para (Brazil), Paraguay, Paralegal, Paralyzed Age (band), Paramedic's Assistant, Parapsychological Association, Inc (Petaluma, California), Parental Advisory, Parents Association, Parliamentary Assistant (Ontario Government), Parti de l'Action (French: Action Party, Morocco), Partial Agreement, Participatory Appraisal, Particle Accelerator, Partido Arnulfista (Arnulfista Party, Panama), Partner Association, Party Animal, Pass Along, Pass-through Applications, Passenger Address, Passenger Announcement (airlines), Pastoral Administrator, Pastoral Assistant, Pathologists' Assistant, Patients Association (UK), Patronato Antialcoho'lico (Guatemala), Paulus Apostolus (Apostol Paul), Pax Americana, Pay Attention, Paying Agent, Payload Accommodations, Payroll Area, Peace Agreement, Peace Arch (US/Canada border), Peano Arithmetics, Peer Advisor, Pending Availability, Pennsylvania (US postal abbreviation), Penny Arcade (comic strip), Pension Adjustment, People's Alliance, People's Association (Singapore), Pepper-Ann (TV show), Perfect Attack (gaming, Dance Dance Revolution), Perfect Attendance, Perforate Artery (Darke Age of Camelot game), Performance Appraisal, Performance Assurance, Performing Activity (CEFMS), Permit Authority, Persistent Asthma, Persisting to an Older Age, Personal Accident (insurance), Personal Adviser, Personal Agent, Personal Alarm, Personal Appearance, Personalausweis (German: identity card), Personnel Action, Perverted Ass, Perverts Anonymous, Philippine Army, Phillips Academy (Andover), Photoinduced Absorption, Physical Abuse/Assault, Physical Affair, Physician's Association, Picatinny Arsenal, Pierce Armor (Age of Kings game), Pilote Automatique (French: Autopilot), Pinkerton Academy (New Hampshire), Planet of the Apes (movie), Planetarion (online game), Planning Authority, Plant Air, Plate Appearance (Baseball), Platinum Aero (band), Playahead (Internet community), Plaza Automotriz (Guatemala car dealer), Plein Air (Quebec), Point A, Point Analysis, Points Against, Poke'mon Aaah! (website), Police Academy, Policy Analyst, Political Affairs (journal of the Communist Party of the United States of America), Political Agent (Pakistan), Polk Audio, Pollution Abatement, Polyacryl, Pooling Administrator, Port Adapter (Cisco), Port Angeles (Washington), Port Authority (of NY and NJ), Porte-Avions (French, aircraft carrier), Position Adaptivity, Position Angle (astronomy), Post-Apocalyptic, Posterior Anterior (radiology), Power Act (gaming), Power Automation, Pre-Arbitrated, Pre-Auditing, Precision Approach (avionics), Precision Attack, Prednisolone Acetate (eye medication; usually followed by %), Preferred Address, Preferred Alternative, Premier Agendas, Inc. (US), Preplaced-Aggregate (concrete), Press Association (British National News Agency), Pressure Alarm, Pressure Altitude, Preventative Action, Prince Albert (Canada), Princess Anne (high school in Virginia Beach, Virginia), Principal Administrator, Prior Authorization (Pharmacy Benefits), Privacy Act, Privacy Advocate, Privatization Agency, Problem Analysis, Process Allocator, Process Analysis, Process Area, Processing Activities, Procurement Aide/Assistant, Producing Ability (breeding), Product Accumulate (linear code), Production Acceptance, Production Agency, Production Assistant, Produktaansprakelijkheid (Dutch: product responsibility), Professional Association, Professional Audio System, Professor's Assistant, Program Account/Allocation, Program Announcement, Program Assistant, Programmatic Agreement (USACE), Programmed Amount (USACE), Programmer/Analyst, Programming Assistant (campus residential officer), Progressa\PAo Aritme'tica, Prohibited Areas, Project Administrator, Project Agreement, Project Analyst, Project Architect, Project Arrangement, Project Audit, Project Authorization, Propionic Acidemia, Prosecution Attorney, Protected Area (conservation), Protective Antigen (microbiology), Protocol Analyzer, Proton Affinity, Proxy Agreement, Prune Agar, Pseudomonas aeruginosa (bacteria), Psoriatic Arthritis, Psychoanalysis, Public Accounting, Public Administration, Public Aid (Medicaid), Public Announcement, Public Appearance, Public Assistance, Public Attorney, Public Audio, Publish America (book publisher), Punk Ass, Purchasing Aide/Assistant, Put Away, Putt and Approach (disc golf)26) Университет: Papers Applied, Partial Accreditation, Performing Arts, Psychology Annex27) Физиология: Passive Aggressive, Pernicious Anemia, Physician's Assistant, Posterio Anterior, Postero Anterior, Pulmonary Artery28) Электроника: Power Adaptor, Preamplifier29) Вычислительная техника: Play Aid, Power of Attorney, Precision Architecture, Press Agent, Private Account, Purchasing Agent, printer agent, program address, Precision Architecture (HP)30) Нефть: pressure drop per annulus section, Пильтун-Астохское месторождение, анализ технических характеристик (performance analysis), среднее качество изделий при данном процессе изготовления31) Стоматология: PA mode, photoablative mode, режим фотоабляции, фотоабляция32) Картография: position approximate33) Банковское дело: аудитор (public accountant), присяжный бухгалтер (public accountant)34) Биотехнология: photoactivatable35) Организация производства: provisional acceptance, временная приёмка36) Фирменный знак: Physical Agents, Professional Association37) Экология: preferential adsorption38) СМИ: Performance Audio40) Бурение: Piltun-Astokhskoye41) Глоссарий компании Сахалин Энерджи: Piltun-Astokhskoye field, Plug and abandoned, peak amplitude, plugged and abandoned, procurement assistance, public address42) Менеджмент: product assurance43) Образование: Paranoids Anonymous, Performance Assessment, Phonemic Awareness, Pretty Average, Public Accountant44) Инвестиции: public accountant45) Сетевые технологии: Port Adapter, performance analysis, анализ производительности, анализ рабочих характеристик46) Полимеры: phthalic anhydride, polyacrylate, polyamide, pressure absolute47) Программирование: Printable Ascii48) Автоматика: pressure angle49) Контроль качества: process average51) Сахалин Р: Piltun Astokhskoye, Piltun-Astokhskoye, public address system52) Химическое оружие: Picatinny Arsenal [NJ], Procurement Appropriation, Public affairs, performance analyzer, performance assessment, pinacolyl alcohol, pinacolyn alcohol, preliminary assessment, program analyzer, programmed amount, Public address (system)53) Авиационная медицина: perceptual asymmetry54) Безопасность: Privacy Act55) Нефть и газ: plant air, proportional band calculation value56) Военно-политический термин: Division of Political Affairs57) США: Pennsylvania58) Имена и фамилии: Prince Albert59) Общественная организация: Peace Action, Push America60) Должность: Per Annum, Performance Artist, Personal Accident, Personal Assistant, Personal Author, Physical Aptitude, Production Assistant, Psychological Associate61) Правительство: Palo Alto, California, Punta Arenas62) Федеральное бюро расследований: Privacy Act of 1974
См. также в других словарях:
allowance account — noun a reserve fund created by a charge against profits in order to provide for changes in the value of a company s assets • Syn: ↑valuation reserve, ↑valuation account, ↑allowance • Hypernyms: ↑reserve account, ↑reserve fund * * * noun … Useful english dictionary
Allowance — Al*low ance, n. [OF. alouance.] 1. Approval; approbation. [Obs.] Crabbe. [1913 Webster] 2. The act of allowing, granting, conceding, or admitting; authorization; permission; sanction; tolerance. [1913 Webster] Without the king s will or the state … The Collaborative International Dictionary of English
allowance — (n.) late 14c., praise (a sense now obsolete), from O.Fr. aloance allowance, granting, allocation, from alouer (see ALLOW (Cf. allow)). Sense of a sum alloted to meet expenses is from c.1400. In accounts, meaning a sum placed to one s credit is… … Etymology dictionary
allowance — n. taking into account 1) to make (an) allowance for (to make allowance/an allowance for inexperience; to make allowances for wear and tear) sum granted 2) to grant an allowance 3) a cost of living; depletion; trade in allowance 4) a daily;… … Combinatory dictionary
allowance — /əˈlaʊəns / (say uh lowuhns) noun 1. a definite amount or share allotted; a ration: *A queer economic, which sustained the large Bradly and the small Edmund on an equal allowance of food. –norman lindsay, 1938. 2. a definite sum of money allotted …
Allowance For Bad Debt — A valuation account used to estimate the portion of a bank’s loan portfolio that will ultimately be uncollectible. When a loan goes bad, the asset is removed from the books and the allowance for bad debt is charged for the book value of the … Investment dictionary
allowance — [[t]əla͟ʊəns[/t]] allowances 1) N COUNT: usu with supp, oft N of amount An allowance is money that is given to someone, usually on a regular basis, in order to help them pay for the things that they need. He lives on a single parent s allowance… … English dictionary
allowance — I. noun Date: 14th century 1. a. a share or portion allotted or granted b. a sum granted as a reimbursement or bounty or for expenses < salary includes cost of living allowance >; especially a sum regularly provided for personal or household… … New Collegiate Dictionary
account — /euh kownt /, n. 1. an oral or written description of particular events or situations; narrative: an account of the meetings; an account of the trip. 2. an explanatory statement of conduct, as to a superior. 3. a statement of reasons, causes, etc … Universalium
account — Synonyms and related words: a reckoning of, account current, account for, account of, account rendered, account stated, accounting, accounts, acquaintance, acta, adjudge, adjudicate, advantage, aggregate, allow, allow for, allowance, amount,… … Moby Thesaurus
Allowance — A balance sheet contra account used for receivables and depreciable assets. It is used to take into account: a provision for unusual or uncertain events, or is an amount deducted before income is calculated for tax purposes (a capital… … International financial encyclopaedia
