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61 расход
м.1) ( денег) expense, expenditureрасхо́ды произво́дства — working expenses
де́ньги на карма́нные расхо́ды — pocket money sg
покры́тие расхо́дов — clearing / bearing of charges
канцеля́рские расхо́ды — office outlay / expenditure sg
накладны́е расхо́ды — overhead expenses, overheads
доро́жные расхо́ды — travel expenses
брать на себя́ расхо́ды — bear the expenses
нести́ все расхо́ды — bear the whole cost [all the expenses]
уча́ствовать в расхо́дах — share the expenses
вводи́ть в расхо́д (вн.) — put (d) to expense
2) бух. expenditure, outlayприхо́д и расхо́д — income and expenditure
запи́сывать в расхо́д (вн.) — enter (d) as expenditure
писа́ть в расхо́д (вн.) — write off (d)
3) ( потребление) consumptionрасхо́д электроэне́ргии — power consumption
расхо́д горю́чего — fuel consumption
4) тех. (скорость выхода жидкости, газа) flow rate, discharge••вы́вести / пусти́ть в расхо́д (вн.; убить) разг. — liquidate (d), finish off (d)
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62 внереализационные расходы
1) Accounting: extraordinary charges (это также название одной из статей в формах Отчета о прибылях и убытках (Profit and Loss Account formats)), extraordinary expenses, non-operating expenses (mt)2) Taxes: non-sale expensesУниверсальный русско-английский словарь > внереализационные расходы
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63 резервы предстоящих расходов и платежей
1) General subject: reserves for future expenses and payments2) Accounting: provisions for liabilities and charges (это также название одной из статей в формах Баланса компании (Balance Sheet formats))Универсальный русско-английский словарь > резервы предстоящих расходов и платежей
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64 почтовые расходы
1) General subject: book post, book postage, book rate, postage, p&h (postage and handling), postage and handling2) Economy: mail expenses, postal charges3) Business: postage expenses -
65 коэффициент обеспеченности процентов по кредитам
один из коэффициентов платежеспособности (gearing ratios). Также (times interest earned) - англ. Показывает покрытие выплат по процентам (interest charges) прибылью компании до вычета процентов и налогов (earnings before interest and tax) - EBIT). Рассчитывается путем деления суммы чистой прибыли до налогообложения и расходов по выплате процентов (interest expenses) на сумму расходов по выплате процентов (interest expenses)
Специализированный русско-английский словарь бухгалтерских терминов > коэффициент обеспеченности процентов по кредитам
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66 затраты, расходы, издержки и убытки
Law: costs, charges, expenses and lossesУниверсальный русско-английский словарь > затраты, расходы, издержки и убытки
См. также в других словарях:
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