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1 factory expenses
те траты, характер которых прямо не связан с процессом производства, а касается арендной платы, платы за коммунальные услуги и т.д.Большой англо-русский и русско-английский словарь > factory expenses
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2 factory expenses
Экономика: производственные издержки -
3 factory expenses
English-russian dctionary of contemporary Economics > factory expenses
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4 factory expenses
fabrika giderleri -
5 all-factory expenses
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6 all-factory expenses (expenditures)
общезаводские расходы ;Англо-Русский словарь финансовых терминов > all-factory expenses (expenditures)
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7 expenses
(exes)бухг., фін. витрати; видатки1. кошти або інший вид активів (assets¹), які витрачені або призначені для витрат внаслідок діяльності підприємства; ♦ витрати ведуть до зменшення активів або збільшення заборгованості (liabilities²) внаслідок виплат заробітної плати (wage), зношення (depreciation¹) техніки, устаткування, виплат у страхові фонди, виплат орендної оплати (rent¹) тощо; 2. гроші, які витрачаються на ведення справи і які повертаються працедавцем (employer); ♦ видатки записуються на рахунок витрат (expense account²)═════════■═════════absorbed expenses частина накладних витрат, віднесених на незавершене виробництво • витрати, віднесені на операційний рахунок; accompanying expenses супровідні видатки; accrued expenses нараховані витрати • заборгованість; actual expenses фактичні видатки; administrative expenses адміністративні витрати • витрати на адміністративні потреби; advertising expenses видатки на рекламу • витрати на рекламування; agreed expenses узгоджені витрати; allowable expenses витрати, на які існує податкова знижка; amortization expenses амортизаційні відрахування • витрати на амортизацію; annual expenses річні витрати; anticipated expenses передбачені витрати; arbitration expenses арбітражні видатки; assignable expenses прямі витрати; auditing expenses видатки на ревізію • витрати на проведення аудиторської перевірки • витрати на аудит; average expenses середні витрати; bad debt expenses витрати на безнадійні борги; banking expenses банківські видатки; budget expenses кошторис витрат; budgeted expenses кошторисні витрати; building expenses будівельні видатки; business expenses ділові витрати • витрати підприємців • торговельні витрати; calculated expenses підраховані витрати; capitalized expenses капітальні витрати • капіталізовані витрати; carrying expenses поточні витрати; cash expenses грошові видатки; claims expenses витрати на одержання страхового відшкодування; clerical expenses канцелярські витрати; commercial expenses торговельні витрати; compensation expenses компенсаційні витрати; constant expenses постійні витрати; controllable expenses регульовані витрати; current expenses поточні витрати; current operating expenses поточні операційні витрати; custodian expenses витрати, пов'язані зі зберіганням (коштовностей, цінних паперів); customs expenses митні витрати; daily expenses добові видатки; dead expenses непродуктиві витрати • даремні витрати • некорисні витрати; deferred expenses витрати наступного періоду • відстрочені витрати • відкладені видатки; delivery expenses витрати на доставку; depreciation expenses витрати на зношення • амортизаційні відрахування; direct expenses прямі витрати • змінні витрати; directly chargeable expenses витрати, безпосередньо пов'язані з обсягом виробництва; direct manufacturing expenses прямі виробничі витрати; direct shop expenses прямі видатки крамниці; direct store expenses прямі витрати крамниці; discharging expenses витрати на розвантаження; discount expenses витрати за знижкою • витрати за дисконтуванням; distribution expenses витрати на збут; entertainment expenses представницькі витрати; equipment maintenance expenses витрати на установку обладнання; estimated expenses сподівані витрати • передбачені витрати; extra expenses додаткові видатки; extraordinary expenses надзвичайні витрати; factory expenses виробничі витрати; financial expenses фінансові витрати; financing expenses витрати на фінансування; fixed expenses постійні витрати; formation expenses організаційні витрати при реєстрації нового підприємства; forwarding expenses витрати на пересилання товарів; freight expenses витрати на перевезення; general expenses загальні витрати • адміністративні витрати; general operating expenses загальнопідприємницькі витрати; handling expenses витрати на обробку • витрати на опрацювання; hauling expenses витрати на перевезення; incidental expenses побічні видатки; incurred expenses зазнані витрати; indirect expenses непрямі витрати • побічні витрати; indirect manufacturing expenses виробничі накладні витрати; initial expenses початкові витрати; installation expenses витрати на монтаж; insurance expenses витрати на страхування; interest expenses видатки на виплату відсотків; law expenses судові видатки; legal expenses судові видатки • витрати на ведення судової справи; living expenses витрати на життя; loading expenses вантажні витрати; maintenance expenses витрати на технічне обслуговування; management expenses витрати на управління; manufacturing expenses загальновиробничі видатки • загальновиробничі накладні витрати • виробничі витрати; marketing expenses торговельні витрати • витрати на організацію збуту; material expenses матеріальні витрати; miscellaneous expenses різноманітні накладні витрати; noncontrollable expenses нерегульовані витрати; nonoperating expenses витрати, не пов'язані з основним видом діяльності; office expenses канцелярські видатки; operating expenses операційні витрати • поточні видатки • експлуатаційні витрати; organizational expenses організаційні витрати; out-of-pocket expenses змінні витрати (у транспортних операціях) • наявні видатки • кишенькові витрати; overhead expenses накладні витрати; packing expenses витрати на пакування; particular expenses особливі витрати; per capita expenses витрати на душу населення; period expenses витрати звітного періоду; permissible expenses дозволені витрати; personal expenses особисті витрати; petty expenses дрібні витрати; planned expenses плановані витрати; pocket expenses кишенькові витрати; preliminary expenses підготовчі витрати • витрати на формування; prepaid expenses авансовані кошти • заздалегідь оплачені витрати • витрати, які проведені авансом; preparation expenses витрати на підготовчі операції; processing expenses видатки на обробку; professional expenses витрати на послуги спеціаліста; promotional expenses витрати на стимулювання збуту; promotion and sales expenses витрати на рекламу і збут; publicity expenses рекламні видатки; quality expenses витрати на забезпечення якості; reasonable expenses обґрунтовані витрати; recovery expenses витрати на інкасо; recurring expenses періодичні витрати; reimbursed expenses відшкодовувані витрати; reinsurer's expenses витрати перестрахувальника; relocation expenses витрати, пов'язані з переміщенням; removal expenses витрати на переїзд • витрати на переміщення; rent expenses витрати на оренду; repair expenses ремонтні витрати; running expenses поточні витрати; salvage expenses витрати на рятування вантажу; segment expenses операційні витрати; selling expenses торговельні витрати • витрати на збут продукції; service expenses витрати на обслуговування; shipping expenses видатки на перевезення; standing expenses постійні витрати; storage expenses витрати на зберігання; sundry expenses різні витрати • інші витрати; total expenses загальні витрати; towage expenses витрати на буксирування; trade expenses торговельні витрати; transhipment expenses витрати на перевантаження; transportation expenses транспортні витрати • перевозові витрати; travelling expenses подорожні видатки • витрати у відрядженні; uncontrollable expenses нерегульовані витрати; unforeseen expenses непередбачені витрати; unloading expenses видатки на розвантаження; unscheduled expenses позапланові витрати; variable expenses змінні витрати; warranty expenses витрати на гарантований ремонт; wheeling expenses повторювані витрати; working expenses поточні видатки • виробничі видатки • експлуатаційні витрати═════════□═════════less expenses відраховуючи видатки; minus expenses відраховуючи видатки; free of expenses без витрат; expenses charged forward з післяплатою за витрати; expenses deducted відраховуючи видатки; expenses for the account of витрати на рахунок кого/чого; expenses for protesting a bill витрати на опротестування векселя; expenses in foreign exchange валютні витрати; expenses of carriage витрати на перевезення; expenses of the carrier видатки фрахтівника; expenses of collection витрати на інкасування; expenses of discharge видатки на розвантаження; expenses of haulage видатки на перевезення; expenses of the insured видатки страхувальника; expenses of the parties витрати сторін; expenses of production витрати виробництва; expenses of representation представницькі витрати; expenses of reproduction витрати на відтворення; expenses of shipping витрати на перевезення; expenses of storage видатки на зберігання; expenses of trackage витрати на перевезення; expenses of transhipping витрати на перевантаження; expenses of transportation видатки на перевезення; expenses on materials видатки на матеріали; expenses on patenting procedure витрати на патентування; expenses on repairs витрати на ремонт; expenses prepaid витрати, оплачені заздалегідь; to absorb expenses брати/взяти на себе витрати • оплачувати/оплатити видатки; to allocate expenses розподіляти/розподілити витрати; to apportion expenses розподіляти/розподілити витрати; to assess expenses оцінювати/оцінити видатки; to bear expenses брати/взяти на себе витрати; to calculate expenses підраховувати/підрахувати витрати; to charge expenses to the account of відносити/віднести витрати на рахунок кого/чого; to claim expenses заявляти/заявити витрати • заявляти/заявити видатки; to compensate for expenses виплачувати/виплатити (кому) за видатки • відшкодовувати/відшкодувати витрати; to cover expenses покривати/покрити видатки; to curtail expenses скорочувати/скоротити витрати • зменшувати/зменшити витрати; to defray expenses покривати/покрити витрати; to double expenses подвоювати/подвоїти витрати • збільшувати/збільшити витрати вдвічі; to estimate expenses оцінювати/оцінити витрати • підраховувати/підрахувати приблизно витрати; to halve expenses зменшувати/зменшити витрати наполовину • ділити/поділити витрати навпіл; to increase expenses збільшувати/збільшити видатки; to incur expenses зазнавати/зазнати витрат • витрачатися; to indemnify for expenses виплачувати/виплатити (кому) за видатки • відшкодовувати/відшкодувати витрати; to itemize expenses перераховувати/перерахувати витрати по пунктах; to limit expenses обмежувати/обмежити витрати; to meet expenses сплачувати/сплатити видатки; to offset expenses компенсувати витрати • відшкодовувати/відшкодувати витрати; to participate in expenses ділити/поділити витрати; to pay expenses оплачувати/оплатити витрати • сплачувати/сплатити витрати; to pool expenses організовувати/організувати витрати об'єднаною компанією; to prepay expenses оплачувати/оплатити витрати заздалегідь; to recompense expenses компенсувати витрати • відшкодовувати/відшкодувати витрати; to recover expenses одержувати/ одержати відшкодування за видатки; to reduce expenses зменшувати/зменшити витрати; to refund expenses відшкодовувати/відшкодувати витрати; to reimburse expenses повертати/повернути видатки • відшкодовувати/відшкодувати витрати; to repay expenses повертати/повернути гроші за видатки • відшкодовувати/ відшкодувати витрати; to save on expenses заощаджувати/заощадити на видатках; to share expenses поділити видатки; to waive expenses звільняти/звільнити від видатків • покривати/ покрити видатки* * *затрати; витрати; витрати ( які підлягають відшкодуванню) -
8 expense
n1) расход; трата2) pl расходы, издержки, затраты
- absorbed expenses
- accommodation expenses
- accompanying expenses
- accrued expenses
- acquisition expenses
- actual expenses
- additional expenses
- administration expenses
- administrative expenses
- advertising expenses
- agreed expenses
- aggregate expenses
- amortization expenses
- annual expenses
- anticipated expenses
- arbitration expenses
- auditing expenses
- average expenses
- bad debt expenses
- bank expenses
- banking expenses
- bank operating expenses
- bloated expenses
- bloated operating expenses
- board expenses
- broker's expenses
- budget expenses
- budgetary expenses
- budgeted expenses
- building expenses
- business expenses
- business travel expenses
- cable expenses
- calculated expenses
- capitalized expenses
- carriage expenses
- cash expenses
- city's operating expenses
- clerical expenses
- collecting expenses
- collection expenses
- commercial expenses
- commission expenses
- compensation expenses
- computed expenses
- considerable expenses
- constant expenses
- contango expenses
- contract expenses
- contractual expenses
- controllable expenses
- current expenses
- current operating expenses
- customs expenses
- daily expenses
- dead expenses
- debt service expenses
- deductible expenses
- deferred expenses
- delivery expenses
- depreciation expenses
- direct expenses
- disbursement expenses
- discharging expenses
- discount expenses
- distribution expenses
- eligible expenses
- encashment expenses
- engineering expenses
- entertainment expenses
- equipment maintenance expenses
- establishment expenses
- estimated expenses
- everyday expenses
- exceptional expenses
- excess expenses
- executive expenses
- extra expenses
- extraordinary expenses
- extravagant expenses
- factory expenses
- federal expense
- fee and commission expenses
- financial expenses
- financing expenses
- fixed expenses
- flat expenses
- foreign exchange expenses
- formation expenses
- forwarding expenses
- freight expenses
- fringe benefit expenses
- funding expenses
- general expenses
- general and administrative expenses
- general average expenses
- general occuppancy expenses
- general operating expenses
- guardianship expenses
- harbour expenses
- hauling expenses
- heavy expenses
- high expenses
- hotel expenses
- identifiable additional expenses
- idle facility expenses
- idle plant expenses
- impairment-related expenses
- incidental expenses
- income expense on bonds
- income tax expense
- incurred expenses
- indirect expenses
- interest expenses
- initial expenses
- installation expenses
- insurance expenses
- interest expenses
- interest expense on current accounts in credit
- interest expense on debenture
- interest expense on demand deposits loans
- interest expenses on items with agreed maturity dates
- interest expense on special savings accounts
- itemized medical expenses
- job-hunting expenses
- job travel expenses
- lavish expenses
- law expenses
- legal expenses
- living expenses
- loading expenses
- lodging expenses
- mail expenses
- maintenance expenses
- management expenses
- manufacturing expenses
- marketing expenses
- material expenses
- maximum expenses
- medical expenses
- minimum expenses
- miscellaneous expenses
- monetary expenses
- monthly expenses
- mortgage expenses
- moving expenses
- necessary expenses
- noncash expenses
- noncontrollable expenses
- noninterest operating expenses
- nonoperating expenses
- nonproductive expenses
- nonrecurrent expenses
- nonrecurring expenses
- office expenses
- one-off expenses
- operating expenses
- operational expenses
- organizational expenses
- other expenses
- out-of-pocket expenses
- overall expenses
- overhead expenses
- overseas housing expenses
- packing expenses
- particular expenses
- payroll expenses
- per capita expenses
- period expenses
- permissible expenses
- personal expenses
- personal consumption expenses
- personnel expenses
- petty expenses
- planned expenses
- pocket expenses
- postage expenses
- postal expenses
- preliminary expenses
- prepaid expenses
- preparation expenses
- processing expenses
- production expenses
- promotion expenses
- promotional expenses
- protest expenses
- public expenses
- publicity expenses
- quality expenses
- reasonable expenses
- recovery expenses
- recurrent expenses
- recurring expenses
- reimbursable expenses
- reinvoiced expenses
- relocation expenses
- removal expenses
- removing expenses
- rent expense
- repair expenses
- representation expenses
- rework expenses
- running expenses
- running-in expenses
- sales promotion expense
- salvage expenses
- selling expenses
- selling, general and administrative expenses
- service expenses
- shipping expenses
- ship's expenses
- special expenses
- specific expenses
- standing expenses
- starting expenses
- start-up expense
- stationary expenses
- stevedoring expenses
- storage expenses
- subsistence expenses
- substituted expenses
- sundry expenses
- supplementary expenses
- tax expenses
- tax deductible interest expenses
- telephone expenses
- telex expenses
- testamentary expenses
- title expenses
- total expenses
- towage expenses
- trade expenses
- transfer expenses
- transhipment expenses
- transport expenses
- transportation expenses
- travel expenses
- travel and entertainment expenses
- travelling expenses
- trimming expenses
- uncontrollable expenses
- unforeseen expenses
- unit expenses
- unloading expenses
- unproductive expenses
- unreasonable expenses
- unreimbursed expenses
- unreimbursed job travel expenses
- unscheduled expenses
- unwarranted expenses
- upkeep expenses
- variable expenses
- wages expenses
- warehouse expenses
- warranty expenses
- wheeling expenses
- working expenses
- works general expenses
- expenses as percentage of sales
- expenses for the account of
- expenses for protesting a bill
- expenses in foreign exchange
- expenses of carriage
- expenses of the carrier
- expenses of circulation
- expenses of collection
- expenses of discharge
- expenses of haulage
- expenses of the insured
- expenses of the parties
- expenses of production
- expenses of protest
- expenses of reproduction
- expenses of shipping
- expenses of trackage
- expenses of transhipping
- expenses of transportation
- expenses on arbitration
- expenses on charter
- expenses on collection
- expenses on compensation for damage
- expenses on currency transactions
- expenses on customer transactions
- expenses on erection work
- expense on financing commitments
- expenses on guarantee commitments
- expenses on insurance
- expenses on materials
- expenses on off-balance-sheet transactions
- expenses on patenting procedure
- expenses on payment instruments
- expenses on repairs
- expenses on replacement
- expenses on scientific research
- expenses on security transactions
- expenses on selling
- expenses on selling effort
- expenses on setting-up
- expenses on storage
- expenses on technical service
- expenses on trading securities
- expenses on treasury operations and interbank transactions
- expenses per head of population
- at the expense of
- at great expense
- at the owner's expense and risk
- at the firm's expense
- less expenses
- minus expenses
- free of expenses
- free of all expenses
- expenses charged forward
- expenses connected with capital lease
- expenses connected with fund transfer
- expenses connected with obtaining credit
- expenses connected with the procedure in bankruptcy
- expenses deducted
- expenses incurred in searching for a job
- expenses prepaid
- expenses related to receivership
- absorb expenses
- account for the expenses
- advance expenses
- allocate expenses
- apportion expenses
- approve expenses
- assess expenses
- assume expenses
- authorize expenses
- avoid expenses
- avoid extra expenses
- bear expenses
- calculate expenses
- cause expenses
- charge expenses to the account of smb.
- compensate for expenses
- cover expenses
- curb expenses
- curtail expenses
- cut down expenses
- defray expenses
- determine expenses
- distribute expenses
- double expenses
- duplicate expenses
- entail expenses
- enter as expense
- estimate expenses
- experience extensive expenses
- go to expense
- halve expenses
- increase expenses
- incur expenses
- indemnify for expenses
- involve expenses
- itemize expenses
- limit expenses
- make expenses
- meet expenses
- offset expenses
- overestimate expenses
- participate in expenses
- pay expenses
- pile up expenses
- place expenses to smb.'s charge
- pool expenses
- prepay expenses
- put to expense
- put to great expense
- recognize expenses
- recompense expenses
- recover expenses
- reduce expenses
- refund the expenses
- reimburse smb. for expenses
- repay expenses
- run up expenses
- save expenses
- sequestrate expenses
- share expenses
- slash expenses
- spare no expense
- split expenses
- substantiate the expenses
- undertake expensesEnglish-russian dctionary of contemporary Economics > expense
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9 all
весь ; всякий ; обще- ; вместе взятый ; ? all-factory expenses (expenditures) ; ? all hands ; ? all risk insurance ; ? all round mechanization of production ; ? all-time high (low) ; -
10 relocation
noun* * *re·lo·ca·tion[ˌri:lə(ʊ)ˈkeɪʃən, AM -loʊˈ-]n* * *["riːləU'keISən]nUmzug m; (of company) Standortwechsel m; (of refugees etc) Umsiedlung f* * *relocation [-ˈkeıʃn] s1. JUR schott Wiederverpachtung f2. Umsiedlung f3. Umzug m:relocation allowance Umzugsbeihilfe f4. IT Verschiebung f* * *noun* * *n.Standortwechsel m. -
11 overhead
1. n высокая подача2. n тж. ком. накладные расходы3. a верхний, высокий4. a тех. потолочный, подвесной, воздушный, надземный5. a горн. потолкоуступный6. a ком. накладной7. adv наверху, над головойthrow in circle, flying overhead throw — бросок через голову
8. adv этажом выше; над головой9. adv с головой, выше головыoverhead price — общая цена; цена включающая все расходы
Синонимический ряд:1. above (adj.) above; aloft; ceiling; hanging; over; top; upper; upward2. expenses (noun) depreciation; expenses; factory cost; insurance; operating costs; outlays; rent3. over (other) above; aloft; overАнтонимический ряд:downward; lower; profit -
12 close
Ⅰ.close1 [kləʊs]proche ⇒ 1 (a), 1 (b), 1 (f) serré ⇒ 1 (d), 1 (g) attentif ⇒ 1 (e) mal aéré ⇒ 1 (h) près ⇒ 1 (a), 2 (a) étroitement ⇒ 2 (b)(a) (near in space or time) proche;∎ the library is close to the school la bibliothèque est près ou proche de l'école;∎ in close proximity to sth dans le voisinage immédiat de ou tout près de qch;∎ they're very close in age ils ont presque le même âge;∎ his death brought the war closer to home c'est avec sa mort que nous avons vraiment pris conscience de la guerre;∎ we are close to an agreement nous sommes presque arrivés à un accord;∎ at close intervals à intervalles rapprochés;∎ I saw him at close quarters je l'ai vu de près;∎ at close range à bout portant;∎ to be close at or to hand (shop, cinema etc) être tout près; (book, pencil etc) être à portée de main;∎ to be close to tears être au bord des larmes;∎ to be (very) close to victory être (tout) près de la victoire;∎ familiar I came close to thumping him one j'ai bien failli lui en coller une;∎ he keeps things close to his chest il ne fait guère de confidences;∎ to see sth at close quarters voir qch de près;∎ to give sb a close shave raser qn de près;∎ the bill was passed but it was a close thing la loi a été votée de justesse;∎ he managed to get elected but it was a close run thing il a été élu de justesse(b) (in relationship) proche;∎ they're very close (friends) ils sont très proches;∎ he's a close friend of mine c'est un ami intime;∎ a close relative un parent proche;∎ I'm very close to my sister je suis très proche de ma sœur;∎ he has close ties with Israel il a des rapports étroits avec Israël;∎ there's a close connection between the two things il y a un rapport étroit entre les deux;∎ the President consulted his closest advisers le président consulta ses conseillers les plus proches;∎ sources close to the royal family des sources proches de la famille royale;∎ a subject close to my heart un sujet qui me tient à cœur;∎ to keep sth a close secret garder le secret absolu sur qch∎ they stay in close contact ils restent en contact en permanence∎ it was a close contest ce fut une lutte serrée;∎ to play a close game jouer serré;∎ close finish arrivée f serrée(e) (thorough, careful) attentif, rigoureux;∎ pay close attention to what she says faites très attention ou prêtez une grande attention à ce qu'elle dit;∎ have a close look at these figures examinez ces chiffres de près;∎ upon close examination après un examen détaillé ou minutieux;∎ to keep (a) close watch or eye on sb/sth surveiller qn/qch de près;∎ I keep close control of the expenses je contrôle étroitement les dépenses;∎ in close confinement en détention surveillée(f) (roughly similar) proche;∎ his version of events was close to the truth sa version des faits était très proche de la réalité;∎ he bears a close resemblance to his father il ressemble beaucoup à son père;∎ it's the closest thing we've got to an operating theatre voilà à quoi se réduit notre salle d'opération∎ Military in close formation en ordre serré∎ it's very close in here on manque vraiment d'air ici;∎ it's terribly close today il fait très lourd aujourd'hui(i) (secretive) renfermé, peu communicatif;∎ he's very close about his private life il est très discret sur sa vie privée2 adverb∎ don't come too close n'approche pas ou ne t'approche pas trop;∎ I live close to the river j'habite près de la rivière;∎ did you win? - no, we didn't even come close avez-vous gagné? - non, loin de là;∎ she came close to losing her job elle a failli perdre son emploi;∎ to come close to death frôler la mort;∎ to come close to the world record frôler le record du monde;∎ they walked close behind us ils nous suivaient de près;∎ she lives close by elle habite tout près;∎ I looked at it close to or up je l'ai regardé de près;∎ close together serrés les uns contre les autres;∎ sit closer together! serrez-vous!;∎ it's brought us closer ça nous a rapprochés∎ he held me close il m'a serré dans ses bras3 noun∎ it's close on nine o'clock il est presque neuf heures;∎ she must be close on fifty elle doit friser la cinquantaine ou doit avoir près de cinquante ans(almost, nearly) presque;∎ the baby weighs close to 7 pounds ≃ le bébé pèse presque 3 kilos et demi►► Military close combat corps à corps m;Music close harmony tessiture f limitéeⅡ.close2 [kləʊz]fermer ⇒ 1 (a)-(d), 1 (j), 2 (a) conclure ⇒ 1 (e), 1 (h) arrêter ⇒ 1 (f) liquider ⇒ 1 (g) se refermer ⇒ 2 (b) se terminer ⇒ 2 (d) clôturer ⇒ 2 (e) fin, conclusion ⇒ 3(a) (shut → door, window, shop, book) fermer;∎ he closed his eyes and went to sleep il ferma les yeux et s'endormit;∎ figurative the committee had not closed the books on the inquiry le comité n'avait pas refermé le dossier de l'affaire;∎ to close one's eyes to sth fermer les yeux sur qch;∎ to close one's mind to sth refuser de penser à qch;∎ she closed her mind to anything new elle s'est fermée à tout ce qui était neuf(b) (opening, bottle) fermer, boucher;∎ figurative we must close the gap between the rich and the poor nous devons combler le fossé entre riches et pauvres(c) (block → border, road) fermer;∎ they've closed the airport ils ont fermé l'aéroport;∎ a road closed to motor traffic une route interdite à la circulation automobile(d) (shut down → factory) fermer;∎ they plan to close more rural stations ils ont l'intention de fermer d'autres petites gares de campagne∎ she closed the conference with a rallying call to the party faithful elle termina la conférence en lançant un appel de solidarité aux fidèles du parti;∎ a neat way of closing the discussion un habile moyen de clore la discussion;∎ the subject is now closed l'affaire est close∎ to close the books balancer les comptes, régler les livres;∎ to close the yearly accounts arrêter les comptes de l'exercice(h) (settle → deal) conclure;∎ we closed a deal with them last week nous avons conclu un accord avec eux la semaine dernière(i) (move closer together) serrer, rapprocher;∎ Military close ranks! serrez les rangs!;∎ figurative the party closed ranks behind their leader le parti a serré les rangs derrière le leader∎ this window doesn't close properly cette fenêtre ne ferme pas bien ou ferme mal;∎ the door closed quietly behind them la porte s'est refermée sans bruit derrière eux;∎ the bakery closes on Fridays la boulangerie ferme le vendredi(b) (wound, opening) se refermer;∎ the gap was closing fast l'écart diminuait rapidement(c) (cover, surround)∎ the waves closed over him les vagues se refermèrent sur lui;∎ the onlookers closed around us un cercle de curieux se forma autour de nous;∎ my fingers closed around the gun mes doigts se resserrèrent sur le revolver∎ I closed with a reference to Rimbaud j'ai terminé par une référence à Rimbaud(e) Stock Exchange clôturer;∎ the shares closed at 420p les actions ont clôturé ou terminé à 420 pence;∎ the share index closed two points down l'indice (boursier) a clôturé en baisse de deux points3 nounfin f, conclusion f; (of day) tombée f; Stock Exchange (on financial futures market) clôture f; (closing price) cours m de clôture;∎ at close of business à la ou en clôture;∎ the concert came to a close le concert s'acheva;∎ the year drew to a close l'année s'acheva;∎ it's time to draw the meeting to a close il est temps de mettre fin à cette réunion;∎ towards the close of the century vers la fin du siècle;∎ at close of play (in cricket) à la fin du match►► Computing close box case f de fermeture;British close season Hunting fermeture f de la chasse; Fishing fermeture f de la pêche; Football intersaison f(a) (business, factory) fermer;∎ the shop had to close down le magasin a dû fermer(business, factory) fermer;∎ they had to close down their shop ils ont dû fermer leur magasin∎ to close in on or upon se rapprocher de;∎ the hunters closed in on their prey les chasseurs se rapprochèrent de leur proie;∎ the police/his creditors are closing in l'étau de la police/de ses créanciers se resserre∎ darkness closed in on us la nuit nous enveloppaisoler, fermer;∎ the area was closed off to the public le quartier était fermé au public;∎ some of the rooms in the house have been closed off certaines pièces de la maison ont été fermées;∎ Accountancy to close off an account arrêter un comptese rapprocher de;∎ we were closing on them fast nous nous rapprochions d'eux rapidement(b) (complete successfully → game, competition) remporter;∎ to close it out l'emporter∎ to close a position boucler ou clore ou fermer une position➲ close up(c) (shop, house) fermer(b) (shopkeeper) fermer(a) (finalize deal with) conclure un marché avec -
13 cost of production
сокр. COP учет издержки производства, производственные издержки [затраты, расходы\], затраты [расходы\] на производство (сумма затрат на производство товаров или услуг; включает постоянные и переменные затраты; основными компонентами производственных затрат являются прямые затраты труда, прямые затраты материалов, накладные производственные затраты; производственные затраты могут служить основой для определения цены предложения)Syn:production expenses, expenses of production, production cost, cost to manufacture, production expenditures, output cost, manufacturing cost, price of production 1), factory cost, product cost 2), inventoriable cost 2)See:fixed cost, variable cost, direct material cost, direct labour cost, manufacturing overhead, overhead cost, supply price, commercial expenses, conversion cost, absorbed cost, absorption costing, statement of cost of goods manufactured, nonmanufacturing cost, cost of sales* * * -
14 operating costs
1. эксплуатационные расходыlabour costs — расходы на зарплату; затраты на оплату труда
2. эксплуатационные расходСинонимический ряд:expenses (noun) depreciation; expenses; factory cost; insurance; outlays; overhead; rent -
15 business
'biznis1) (occupation; buying and selling: Selling china is my business; The shop does more business at Christmas than at any other time.) negocio2) (a shop, a firm: He owns his own business.) negocio, empresa3) (concern: Make it your business to help him; Let's get down to business (= Let's start the work etc that must be done).) asunto•- businessman
- on business
business n1. negocios2. negocio / empresa / industria3. asunto / temait's none of your business no es asunto tuyo / a ti no te importamind your own business! ¡no te metas en lo que no te importa!tr['bɪznəs]1 (commerce) negocios nombre masculino plural2 (firm) negocio, empresa3 (affair) asunto, tema nombre masculino■ does he know about the business with the money? ¿se ha enterado del asunto del dinero?\SMALLIDIOMATIC EXPRESSION/SMALLit's my «(your, etc)» business to... me (te, etc) incumbe...to be away on business estar (fuera) de viajeto be big business ser un buen negocioto be in business dedicarse al mundo de los negociosto be the business familiar molar, ser muy guayto do business with somebody comerciar con alguien, tener relaciones comerciales con alguiento get down to business entrar en materiato go out of business quebrarto have no business to «+ inf» no tener ningún derecho a + infto mean business ir en serioto put somebody out of business hacer que alguien quiebreto run a business llevar un negocioto send somebody about his «(her, etc)» business mandar a alguien de paseoto set up a business montar un negociomind your own business! ¡no te metas donde no te llaman!business before pleasure primero es la obligación que la devociónbusiness is business el negocio es el negociobig business grandes negocios nombre masculino pluralbusiness administration administración nombre femenino de negociosbusiness card tarjeta de presentación, tarjeta comercialbusiness centre centro de negociosbusiness consultant asesor,-ra de empresasbusiness consultancy asesoría de empresasbusiness deal trato comercialbusiness district área de negocios, zona comercialbusiness hours horario comercialbusiness of the day orden nombre masculino del díabusiness manager director,-ra de empresasbusiness school escuela de negociosbusiness studies estudios nombre masculino plural empresariales, empresariales nombre masculino pluralbusiness trip viaje nombre masculino de negociosline of business profesión nombre femenino■ what line of business are you in? ¿a qué te dedicas?business ['bɪznəs, -nəz] n1) occupation: ocupación f, oficio m2) duty, mission: misión f, deber m, responsabilidad f3) establishment, firm: empresa f, firma f, negocio m, comercio m4) commerce: negocios mpl, comercio m5) affair, matter: asunto m, cuestión f, cosa fit's none of your business: no es asunto tuyoadj.• comercial adj.• de negocios adj.• empresarial adj.• negocio, -a adj.• negocios adj.n.• asunto s.m.• bártulos s.m.pl.• comercio s.m.• cuestión s.f.• dependencia s.f.• empleo s.m.• empresa s.f.• negocio s.m.• negocios s.m.pl.• trato s.m.• tráfico s.m.'bɪznəs, 'bɪznɪs1) u ( Busn)a) (world of commerce, finance) negocios mpl; (before n)business studies — (ciencias fpl) empresariales fpl
business school — escuela f de administración or gestión de empresas
b) (commercial activity, trading) comercio mto be in business: the firm has been in business for 50 years la empresa tiene 50 años de actividad comercial; the factory is back in business again la fábrica ha reanudado sus operaciones; to set up in business montar or poner* un negocio; go into business: they went into business together montaron or pusieron un negocio juntos; to go out of business cerrar*; business is good el negocio anda or marcha bien; the company lost two million dollars' worth of business la compañía perdió ventas (or contratos etc) por valor de dos millones de dólares; we open for business at nine o'clock — abrimos al público a las nueve
c) (custom, clients)to lose business — perder* clientes or clientela
2) ca) ( firm) negocio m, empresa fb) ( branch of commerce)I'm in the insurance/antiques business — trabajo en el ramo de los seguros/en la compra y venta de antigüedades
the fashion/music business — la industria or el negocio de la moda/música
3) ua) ( transactions)she's here/away on business — está aquí/de viaje por negocios
unfinished business — asuntos mpl pendientes
business before pleasure — antes es la obligación que la devoción, primero el deber (y después el placer)
to get down to business — ir* al grano, entrar en materia
to mean business — decir* algo muy en serio
to talk business — hablar de negocios; (before n) <appointment, lunch> de trabajo, de negocios
business letter — carta f comercial
business trip — viaje m de negocios
b) ( items on agenda) asuntos mpl, temas mplany other business — otros asuntos, ≈ruegos y preguntas
c) (rightful occupation, concern) asunto m, incumbencia fthat's none of your business — eso no es asunto tuyo, eso no te incumbe
I shall make it my business to find out — yo me ocuparé or me encargaré de averiguarlo
like nobody's business — (colloq)
she was getting through those chocolates like nobody's business — les estaba dando duro a los bombones (fam)
4) (affair, situation, activity) (colloq) (no pl) asunto mwhat's all this business about you leaving? — ¿qué es eso de que te vas?
['bɪznɪs]to give somebody the business — (AmE) ( reprimand) echarle la bronca a alguien (fam); ( tease) tomarle el pelo a alguien (fam)
1. N•
business as usual — (=general slogan) aquí no ha pasado nada; (=notice outside shop) "seguimos atendiendo al público durante las reformas"•
business before pleasure — primero es la obligación que la devoción•
to carry on business as — tener un negocio de•
to do business with — negociar con•
he's in business — se dedica al comercio•
to go into business — dedicarse al comercio•
the shop is losing business — la tienda está perdiendo clientela•
he means business — habla en serio•
I'm here on business — estoy (en viaje) de negocios•
to go out of business — quebrar•
to set up in business as — montar un negocio de•
to get down to business — ir al grano2) (=firm) negocio m, empresa f3) (=trade, profession) oficio m, ocupación fwhat business are you in? — ¿a qué se dedica usted?
4) (=task, duty, concern) asunto m, responsabilidad f•
to send sb about his business — echar a algn con cajas destempladas•
the business before the meeting — frm los asuntos a tratar•
I have business with the minister — tengo asuntos que tratar con el ministrowhat business have you to intervene? — ¿con qué derecho interviene usted?
•
we're not in business to — + infin no tenemos por costumbre + infinwe are not in the business of subsidizing scroungers — no tenemos por costumbre costearles la vida a los gorrones
•
that's my business — eso es cosa míait is my business to — + infin me corresponde + infin
•
it's no business of mine — yo no tengo nada que ver con eso, no es cosa mía•
they're working away like nobody's business — están trabajando como locos•
it's none of his business — no es asunto suyo5) * (=affair, matter) asunto m, cuestión fthe Suez business — el asunto de Suez, la cuestión Suez
•
it's a nasty business — es un asunto feo•
finding a flat can be quite a business — encontrar piso or (LAm) un departamento puede ser muy difícil•
did you hear about that business yesterday? — ¿te contaron algo de lo que pasó ayer?•
I can't stand this business of doing nothing — no puedo con este plan de no hacer nada•
what a business this is! — ¡vaya lío!6) (Theat) acción f, gag m7)8)he's/it's the business * — es fantástico
2.CPDbusiness account N — cuenta f comercial, cuenta f empresarial
business address N — dirección f comercial or profesional
business administration N — (as course) administración f de empresas
business agent N — agente mf de negocios
business angel N — (=backer) inversor(a) m / f providencial
business associate N — socio(-a) m / f, asociado(-a) m / f
business card N — tarjeta f de visita
business centre, business center (US) N — centro m financiero
business class N — (Aer) clase f preferente
business college N — escuela f de administración de empresas
business consultancy N — asesoría f empresarial
business consultant N — asesor(a) m / f de empresas
business deal N — trato m comercial
business district N — zona f comercial
business end * N — (fig) [of tool, weapon] punta f
business expenses NPL — gastos mpl (comerciales)
business hours NPL — horas fpl de oficina
business language N — lenguaje m comercial
business letter N — carta f de negocios, carta f comercial
business loan N — préstamo m comercial
business lunch N — comida f de negocios
business machines NPL — máquinas fpl para la empresa
business management N — dirección f empresarial
business manager N — (Comm, Ind) director(a) m / f comercial, gerente mf comercial; (Theat) secretario(-a) m / f
business park N — parque m industrial
business partner N — socio(-a) m / f
business people NPL — gente f de negocios, profesionales mpl
business person N — hombre/mujer m / f de negocios, profesional mf
business plan N — plan m de empresa
business practice N — práctica f empresarial
business premises NPL — local msing comercial
business school N — = business college
business sense N — cabeza f para los negocios
business Spanish N — español m comercial
business studies N — ciencias fpl empresariales, empresariales fpl
business titan N — gigante m empresarial
business use N — uso m empresarial
•
for business use only — solo para uso empresarial•
the business use of sth — el uso de algo con fines empresarialesyou can claim a certain amount for business use of your home — puedes deducir una cierta cantidad por el uso con fines empresariales de tu casa
business venture N — empresa f comercial
•
his first business venture — su primera empresa comercial(Faculty of) Business Studies N — (Facultad f de) Ciencias fpl Empresariales
business suit N — traje m de oficina or de calle
business trip N — viaje m de negocios
* * *['bɪznəs, 'bɪznɪs]1) u ( Busn)a) (world of commerce, finance) negocios mpl; (before n)business studies — (ciencias fpl) empresariales fpl
business school — escuela f de administración or gestión de empresas
b) (commercial activity, trading) comercio mto be in business: the firm has been in business for 50 years la empresa tiene 50 años de actividad comercial; the factory is back in business again la fábrica ha reanudado sus operaciones; to set up in business montar or poner* un negocio; go into business: they went into business together montaron or pusieron un negocio juntos; to go out of business cerrar*; business is good el negocio anda or marcha bien; the company lost two million dollars' worth of business la compañía perdió ventas (or contratos etc) por valor de dos millones de dólares; we open for business at nine o'clock — abrimos al público a las nueve
c) (custom, clients)to lose business — perder* clientes or clientela
2) ca) ( firm) negocio m, empresa fb) ( branch of commerce)I'm in the insurance/antiques business — trabajo en el ramo de los seguros/en la compra y venta de antigüedades
the fashion/music business — la industria or el negocio de la moda/música
3) ua) ( transactions)she's here/away on business — está aquí/de viaje por negocios
unfinished business — asuntos mpl pendientes
business before pleasure — antes es la obligación que la devoción, primero el deber (y después el placer)
to get down to business — ir* al grano, entrar en materia
to mean business — decir* algo muy en serio
to talk business — hablar de negocios; (before n) <appointment, lunch> de trabajo, de negocios
business letter — carta f comercial
business trip — viaje m de negocios
b) ( items on agenda) asuntos mpl, temas mplany other business — otros asuntos, ≈ruegos y preguntas
c) (rightful occupation, concern) asunto m, incumbencia fthat's none of your business — eso no es asunto tuyo, eso no te incumbe
I shall make it my business to find out — yo me ocuparé or me encargaré de averiguarlo
like nobody's business — (colloq)
she was getting through those chocolates like nobody's business — les estaba dando duro a los bombones (fam)
4) (affair, situation, activity) (colloq) (no pl) asunto mwhat's all this business about you leaving? — ¿qué es eso de que te vas?
to give somebody the business — (AmE) ( reprimand) echarle la bronca a alguien (fam); ( tease) tomarle el pelo a alguien (fam)
-
16 stretch
I 1. [stretʃ]1) (in gymnastics) allungamento m., stiramento m.to be at full stretch — [rope, elastic] essere teso al massimo; fig. [factory, office] essere a pieno regime
2) (elasticity) elasticità f.3) (section) (of road, track, coastline, river) tratto m.4) (expanse) (of water, countryside) distesa f.5) (period) periodo m.6) colloq. (prison sentence)2. II 1. [stretʃ]1) (extend) tendere [rope, net]to stretch one's arms — distendere o allungare le braccia
to stretch one's legs — fig. sgranchirsi le gambe, fare una passeggiata
to stretch one's wings — spiegare le ali; fig. spiegare il volo
2) (increase the size) tendere [spring, elastic]; tirare [ fabric]; (deliberately) allargare [ shoe]; (distort) sformare [garment, shoe]to stretch a point — (make concession) fare un'eccezione; (exaggerate) tirare troppo la corda
4) (push to the limit) abusare di [ patience]; sfruttare al massimo [resources, person]2.isn't that stretching it a bit? — colloq. non state esagerando un po'?
1) (extend one's limbs) stirarsi, distendersi2) (spread) [road, track] snodarsi, stendersi; [forest, water, beach] stendersito stretch to o as far as sth. [flex, string] arrivare fino a qcs.; how far does the queue stretch? fino a dove arriva la coda? the weeks stretched into months — le settimane diventarono mesi
3) (become larger) [ elastic] allungarsi; [ shoe] allargarsi; [fabric, garment] sformarsi, cedere4) colloq. (afford)3.to stretch oneself — stirarsi; fig. fare uno sforzo
* * *[stre ] 1. verb1) (to make or become longer or wider especially by pulling or by being pulled: She stretched the piece of elastic to its fullest extent; His scarf was so long that it could stretch right across the room; This material stretches; The dog yawned and stretched (itself); He stretched (his arm/hand) up as far as he could, but still could not reach the shelf; Ask someone to pass you the jam instead of stretching across the table for it.) tirare, allungare, stirarsi2) ((of land etc) to extend: The plain stretched ahead of them for miles.) estendersi2. noun1) (an act of stretching or state of being stretched: He got out of bed and had a good stretch.) stiracchiata2) (a continuous extent, of eg a type of country, or of time: a pretty stretch of country; a stretch of bad road; a stretch of twenty years.) distesa, tratto; periodo•- stretchy
- at a stretch
- be at full stretch
- stretch one's legs
- stretch out* * *stretch /strɛtʃ/n.2 stiracchiata; stiracchiatina: The dog got up and had a good stretch, il cane si alzò e si diede una stiracchiata3 estensione; distesa; spazio; tratto: a stretch of rolling country, una distesa di terreno ondulato; a long stretch of road, un lungo tratto di strada6 (mecc.) stiratura: stretch forming, formatura ( di elementi, di lamiera) mediante stiratura; stiro-imbutitura8 (naut.) bordata9 (ferr.) tratta● (autom.) stretch limo, limousine con carrozzeria allungata □ stretch marks, smagliature □ (ind. tess.) stretch-nylon, filanca® □ a stretch of the imagination, uno sforzo d'immaginazione □ stretch socks, calzini elasticizzati □ at a stretch, di seguito; di fila: to drive a car for five hours at a stretch, guidare l'automobile per cinque ore di seguito (o filate) □ at full stretch, teso al massimo; (fig.) a pieno regime; al massimo delle proprie possibilità: to work at full stretch, lavorare a pieno regime □ by a stretch of language, in senso lato □ by no stretch of the imagination, neanche per sogno □ to obtain st. by a stretch of one's authority, ottenere qc. abusando della propria autorità.♦ (to) stretch /strɛtʃ/A v. t.1 tendere; tirare; stirare; distendere; stendere; allargare; allungare ( tirando): to stretch a wire, tendere un filo metallico; Don't stretch the material or you'll rip it, non tirare la stoffa se non vuoi lacerarla; to stretch a pullover, allargare un pullover ( tirandolo, per indossarlo); to stretch one's neck, allungare il collo2 (fig.) forzare; sforzare; fare uno strappo a; abusare di: to stretch the truth, forzare la verità; svisare i fatti; to stretch an argument to its very limit, sforzare un'argomentazione fino all'estremo; to stretch the rules, fare uno strappo alle regole; to stretch one's powers, abusare del proprio potere; to stretch one's principles, fare uno strappo ai propri principi3 (fig.) gonfiare; esagerare5 (fam.) far bastare: to stretch one's salary to meet expenses, far bastare il proprio stipendio; riuscire a far fronte alle speseB v. i.1 stendersi; estendersi; spaziare; spiegarsi; ( di strada) snodarsi: The desert stretches as far as the Atlas Mountains, il deserto si stende fino alle montagne dell'Atlante3 allargarsi, allungarsi, cedere ( sotto tensione): Rubber will stretch but wood won't, la gomma si allunga ma il legno no● to stretch one's arms, distendere le braccia; stirarsi □ (fin.) to stretch a budget, stiracchiare un bilancio, fare bastare uno stanziamento □ to stretch one's credit, abusare del credito di cui si gode □ (fam.) to stretch it a bit, esagerare alquanto; fare la cosa più grande di quello che è □ ( anche fig.) to stretch one's legs, sgranchirsi le gambe □ (med.) to stretch a muscle, prodursi uno strappo muscolare □ to stretch oneself, stirarsi; stiracchiarsi; ( anche) sforzarsi; spingersi al massimo □ to stretch a point, fare uno strappo alla regola; fare un'eccezione.* * *I 1. [stretʃ]1) (in gymnastics) allungamento m., stiramento m.to be at full stretch — [rope, elastic] essere teso al massimo; fig. [factory, office] essere a pieno regime
2) (elasticity) elasticità f.3) (section) (of road, track, coastline, river) tratto m.4) (expanse) (of water, countryside) distesa f.5) (period) periodo m.6) colloq. (prison sentence)2. II 1. [stretʃ]1) (extend) tendere [rope, net]to stretch one's arms — distendere o allungare le braccia
to stretch one's legs — fig. sgranchirsi le gambe, fare una passeggiata
to stretch one's wings — spiegare le ali; fig. spiegare il volo
2) (increase the size) tendere [spring, elastic]; tirare [ fabric]; (deliberately) allargare [ shoe]; (distort) sformare [garment, shoe]to stretch a point — (make concession) fare un'eccezione; (exaggerate) tirare troppo la corda
4) (push to the limit) abusare di [ patience]; sfruttare al massimo [resources, person]2.isn't that stretching it a bit? — colloq. non state esagerando un po'?
1) (extend one's limbs) stirarsi, distendersi2) (spread) [road, track] snodarsi, stendersi; [forest, water, beach] stendersito stretch to o as far as sth. [flex, string] arrivare fino a qcs.; how far does the queue stretch? fino a dove arriva la coda? the weeks stretched into months — le settimane diventarono mesi
3) (become larger) [ elastic] allungarsi; [ shoe] allargarsi; [fabric, garment] sformarsi, cedere4) colloq. (afford)3.to stretch oneself — stirarsi; fig. fare uno sforzo
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17 variable costing
при которой на себестоимость произведенной продукции ( cost of goods manufactured) относят все виды переменных расходов: затраты материалов (materials cost), затраты на оплату труда (labour costs) и переменные общезаводские накладные расходы (variable factory overhead), а постоянные общезаводские накладные расходы (fixed factory overhead) трактуются как издержки отчетного периода (period costs, period expenses) и списываются полностью на результаты отчетного периода (accounting period). Этот метод калькуляции себестоимости нельзя применять ни в Великобритании, ни в США для целей составления внешней отчетности (external reporting) и налогообложения в отличие от калькуляции полной себестоимости (absorption costing). В Великобритании этот метод часто также называют marginal costing, а в США - direct costing
Специализированный англо-русский словарь бухгалтерских терминов > variable costing
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18 put
put [pʊt]mettre ⇒ 1 (a), 1 (c)-(f), 1 (i) dire ⇒ 1 (g) soumettre ⇒ 1 (h) placer ⇒ 1 (i), 1 (l) investir ⇒ 1 (k), 1 (l) miser ⇒ 1 (m)∎ put the saucepan on the shelf mets la casserole sur l'étagère;∎ she put her hand on my shoulder elle a mis sa main sur mon épaule;∎ put the chairs nearer the table approche les chaises de la table;∎ he put his arm around my shoulders il passa son bras autour de mes épaules;∎ she put her arms around him elle l'a pris dans ses bras;∎ to put one's head round the door/through the window passer la tête par la porte/par la fenêtre;∎ did you put any salt in? as-tu mis du sel (dedans)?;∎ put some more water on to boil remettez de l'eau à chauffer;∎ he put another brick on the pile il a mis une autre brique sur la pile;∎ to put a coin/a letter/a gun into sb's hand glisser ou mettre une pièce/une lettre/un revolver dans la main de qn;∎ she put a match to the wood elle a allumé le bois;∎ to put an advert in the paper mettre une annonce dans le journal;∎ they want to put me in an old folks' home ils veulent me mettre dans une maison pour les vieux;∎ to put a child to bed mettre un enfant au lit, coucher un enfant;∎ to put a man on the moon envoyer un homme sur la lune;∎ he put the telescope to his eye il a porté la longue-vue à son œil;∎ to put honour before riches préférer l'honneur à l'argent;∎ to put a play on the stage monter une pièce;∎ to put a guard on the door faire surveiller la porte;∎ figurative I didn't know where to put myself! je ne savais plus où me mettre!;∎ put yourself in my position or place mettez-vous à ma place;∎ to put oneself into sb's hands s'en remettre à qn;∎ put it out of your mind or head sors-le-toi de la tête;∎ I had long put this thought out of my mind ça faisait longtemps que je m'étais sorti cette idée de la tête;∎ we put a lot of emphasis on creativity nous mettons beaucoup l'accent sur la créativité;∎ don't put too much trust in what he says ne te fie pas trop à ce qu'il dit;∎ familiar put it there! (shake hands) tope-là!, serrons-nous la pince!∎ he put his fist through the window il a passé son poing à travers le carreau;∎ he put a bullet through his head il s'est mis une balle dans la tête;∎ she put her pen through the whole paragraph elle a rayé tout le paragraphe d'un coup de stylo(c) (impose → limit, responsibility, tax) mettre;∎ to put a ban on sth interdire qch;∎ it puts an extra burden on our department c'est un fardeau de plus pour notre service;∎ the new tax will put 5p on a packet of cigarettes la nouvelle taxe augmentera de 5 pence le prix d'un paquet de cigarettes(d) (into specified state) mettre;∎ you're putting me in an awkward position vous me mettez dans une situation délicate;∎ I hope I've not put you to too much trouble j'espère que je ne vous ai pas trop dérangé;∎ music always puts him in a good mood la musique le met toujours de bonne humeur;∎ the new rules will be put into effect next month le nouveau règlement entrera en vigueur le mois prochain;∎ to put sb out of a job mettre qn au chômage;∎ to put a prisoner on bread and water mettre un prisonnier au pain sec et à l'eau;∎ the money will be put to good use l'argent sera bien employé;∎ to put sb to sleep endormir qn;∎ euphemism the dog had to be put to sleep il a fallu piquer le chien(e) (write down) mettre, écrire;∎ I forgot to put my address j'ai oublié de mettre mon adresse;∎ what date shall I put? quelle date est-ce que je mets?∎ to put an end or a stop to sth mettre fin ou un terme à qch(g) (say, express) dire, exprimer;∎ I wouldn't put it quite like that je ne dirais pas cela;∎ I don't know how to put it je ne sais comment dire;∎ to put one's thoughts into words exprimer sa pensée, s'exprimer;∎ let me put it this way laissez-moi l'exprimer ainsi;∎ it was, how shall I put it, rather long c'était, comment dirais-je, un peu long;∎ to put it another way,… en d'autres termes,…;∎ he put it better than that il l'a dit ou formulé mieux que ça;∎ you could have put that better tu aurais pu tourner cela un peu mieux;∎ she put it politely but firmly elle l'a dit poliment mais clairement;∎ as Churchill once put it comme l'a dit Churchill un jour;∎ to put it briefly or simply, they refused bref ou en un mot, ils ont refusé;∎ to put it bluntly pour parler franc;∎ putting it in terms you'll understand… plus simplement, pour que vous compreniez…∎ to put a proposal to the board présenter une proposition au conseil d'administration;∎ he put his case very well il a très bien présenté son cas;∎ I have a question to put to the Prime Minister j'ai une question à soumettre au Premier ministre;∎ Law I put it to you that… n'est-il pas vrai que…?;∎ I put it to the delegates that now is the time to act je tiens à dire aux délégués que c'est maintenant qu'il faut agir(i) (class, rank) placer, mettre;∎ I wouldn't put them in the same class as the Beatles je ne les mettrais ou placerais pas dans la même catégorie que les Beatles;∎ I put my family above my job je fais passer ma famille avant mon travail∎ to put sb to work mettre qn au travail;∎ they put her on the Jones case ils l'ont mise sur l'affaire Jones(k) (devote → effort) investir, consacrer;∎ to put a lot of time/energy into sth consacrer beaucoup de temps/d'énergie à qch, investir beaucoup de temps/d'énergie dans qch;∎ she puts more into their relationship than he does elle s'investit plus que lui dans leur relation;∎ to put a lot of work into sth/doing sth beaucoup travailler à qch/pour faire qch;∎ Sport he put everything he had into his first service il a tout mis dans son premier service(l) (invest → money) placer, investir;∎ she had put all her savings into property elle avait investi ou placé toutes ses économies dans l'immobilier∎ to put money on a horse miser ou parier sur un cheval;∎ he put all his winnings on the red il misa tous ses gains sur le rouge∎ to put the shot lancer le poids∎ to put a ship into port rentrer un bateau au port∎ Nautical to put to sea lever l'ancre, appareiller;∎ they had to put back into harbour ils ont dû rentrer au port;∎ we put into port at Bombay nous avons relâché ou fait relâche à Bombay3 noun∎ his third put son troisième lancer(b) Stock Exchange option f de vente, put m;∎ put and call stellage m, double option f►► Stock Exchange put band période f de validité d'une option de vente;Stock Exchange put bond emprunt m à fenêtre;Stock Exchange put option option f de vente;Stock Exchange put warrant warrant m à la vente∎ to put it about that… faire circuler le bruit que…;∎ it is being put about that he intends resigning le bruit court qu'il a l'intention de démissionner∎ to put a boat about virer de bord∎ to put it or oneself about (be promiscuous) coucher à droite à gaucheNautical virer de bord∎ to put sth across to sb faire comprendre qch à qn;∎ I don't know how to put the argument across to them je ne sais pas comment leur faire comprendre cet argument;∎ she knows how to put her ideas across elle sait bien faire passer ses idées;∎ she's good at putting herself across elle sait se mettre en valeur∎ to put one across on sb avoir qn, rouler qn;∎ don't try putting anything across on me! ne me prends pas pour un imbécile!(a) (book, piece of work) mettre de côté, poser(b) (disregard, ignore) écarter, laisser de côté;∎ let's put aside our differences of opinion for the moment laissons nos différends de côté pour le moment;∎ put aside all gloomy thoughts oublie toutes ces pensées maussades(c) (save, keep) mettre de côté;∎ we have a little money put aside nous avons un peu d'argent de côté(estimate) estimer;∎ they put the cost of repairs to the bridge at around $10,000 ils estiment le montant des réparations du pont à environ 10 000 dollars;∎ I wouldn't have put her (age) at more than twenty-five je ne lui aurais pas donné plus de vingt-cinq ans;∎ what would you put it at? quelle est votre estimation?∎ put your toys away! range tes jouets!;∎ put your money/wallet away (I'm paying) range ton argent/ton portefeuille∎ I have a few pounds put away j'ai un peu d'argent de côté, j'ai quelques économies;∎ to put something away for one's old age mettre quelque chose de côté pour sa retraite➲ put back(a) (replace, return) remettre;∎ put that record back where you found it! remets ce disque où tu l'as trouvé!(b) (postpone) remettre;∎ the meeting has been put back to Thursday la réunion a été repoussée ou remise à jeudi(c) (slow down, delay) retarder;∎ the strike has put our schedule back at least a month la grève nous a fait perdre au moins un mois sur notre planning(d) (turn back → clock) retarder;∎ we put the clocks back next weekend le week-end prochain, on passe à l'heure d'hiver;∎ figurative this decision has put the clock back cette décision nous a ramenés en arrière∎ Nautical to put back (to port) rentrer au port(save → money) mettre de côté; (→ supplies) mettre en réserve;∎ have you got anything put by? avez-vous un peu d'argent de côté?➲ put down(a) (on table, floor etc) poser;∎ put that knife down at once! pose ce couteau tout de suite!;∎ put me down! lâche-moi!;∎ put that down! laisse (ça)!;∎ to put the phone down raccrocher;∎ he put the phone down on me il m'a raccroché au nez;∎ it's one of those books you just can't put down c'est un de ces livres que tu ne peux pas poser avant de l'avoir fini;∎ I couldn't put it down (book) je l'ai lu d'un trait(b) (drop off → passenger) déposer, laisser∎ put down your name and address écrivez votre nom et votre adresse;∎ she put us down as Mr and Mrs Smith elle nous a inscrits sous le nom de M. et Mme Smith;∎ it's never been put down in writing ça n'a jamais été mis par écrit;∎ I can put it down as expenses je peux le faire passer dans mes notes de frais(d) (on agenda) inscrire à l'ordre du jour;∎ to put down a motion of no confidence déposer une motion de censure∎ the revolt was put down by armed police la révolte a été réprimée par les forces de police(f) (belittle) rabaisser, critiquer;∎ he's always putting students down il passe son temps à critiquer les étudiants;∎ you shouldn't put yourself down tu ne devrais pas te sous-estimer∎ to have a cat/dog put down faire piquer un chat/chien(h) (pay as deposit) verser;∎ I've already put £50 down on the sofa j'ai déjà versé 50 livres pour le canapé(i) (store → wine) mettre en cave(j) (put to bed → baby) coucher(k) (land → plane) poser(l) (close → umbrella) fermer(land → plane, pilot) atterrir, se poserclasser parmi;∎ I think they'd put me down as a mere amateur je crois qu'ils me classeraient parmi les simples amateursinscrire pour;∎ put me down for £20 inscrivez-moi pour 20 livres;∎ I'll put you down for Thursday at three o'clock je vous mets jeudi à trois heures;∎ they've already put their son down for public school ils ont déjà inscrit leur fils dans une école privéemettre sur le compte de;∎ you can't put all the country's problems down to inflation vous ne pouvez pas mettre tous les problèmes du pays sur le compte de l'inflation;∎ I put it down to her stubbornness je mets ça sur le compte de son entêtement;∎ we'll have to put it down to experience au moins on a appris quelque chose∎ she put her name forward for the post of treasurer elle a posé sa candidature au poste de trésorière;∎ to put one's best foot forward (walk faster) presser le pas; figurative se mettre en devoir de faire de son mieux(b) (turn forward → clock, hands of clock) avancer;∎ we put the clocks forward next weekend le week-end prochain, on passe à l'heure d'été(c) (bring forward) avancer;∎ the meeting has been put forward to early next week la réunion a été avancée au début de la semaine prochaine➲ put in(a) (place inside bag, container, cupboard etc) mettre dans;∎ he put the eggs in the fridge il a mis les œufs dans le réfrigérateur;∎ to put one's contact lenses in mettre ses lentilles de contact;∎ to put one's head in at the window passer la tête par la fenêtre;(b) (insert, include) insérer, inclure;∎ have you put in the episode about the rabbit? as-tu inclus l'épisode du lapin?(c) (interject) placer;∎ her name was Alicia, the woman put in elle s'appelait Alicia, ajouta la femme∎ we're having central heating put in nous faisons installer le chauffage central;∎ the voters put the Tories in les électeurs ont mis les conservateurs au pouvoir;∎ they've put in a new manager at the factory ils ont nommé un nouveau directeur à l'usine(e) (devote → time) passer;∎ I've put in a lot of work on that car j'ai beaucoup travaillé sur cette voiture;∎ I put in a few hours' revision before supper j'ai passé quelques heures à réviser avant le dîner;∎ to put in an hour's work faire une heure de travail;∎ to put in a full day at the office passer toute la journée au bureau;∎ you only get out what you put in on ne récolte que ce qu'on sème(f) (submit → request, demand) déposer, soumettre;∎ they put in a claim for a 10 percent pay rise ils ont déposé une demande d'augmentation de salaire de 10 pour cent;∎ to put in an application for a job déposer sa candidature pour ou se présenter pour un emploiNautical relâcher, faire relâche;∎ we put in at Wellington nous avons relâché ou fait relâche à Wellingtonprésenter;∎ we're putting him in for the 500 metres nous le présentons pour le 500 mètres;∎ to put pupils in for an examination présenter des élèves à un examen∎ to put in for sth (post) poser sa candidature pour qch; (leave, promotion) faire une demande de qch, demander qch;∎ she put in for a transfer to Florida elle a demandé à être mutée en Floride➲ put off(a) (drop off → passenger) déposer, laisser;∎ just put me off at the corner vous n'avez qu'à me laisser ou me déposer au coin(b) (postpone → meeting, appointment) remettre à plus tard, repousser; (→ decision, payment) remettre à plus tard, différer; (→ work) remettre à plus tard; (→ guests) décommander;∎ the meeting has been put off until tomorrow la réunion a été renvoyée ou remise à demain;∎ I kept putting off telling him the truth je continuais à repousser le moment de lui dire la vérité;∎ I can't put him off again je ne peux pas encore annuler un rendez-vous avec lui∎ once he's made up his mind nothing in the world can put him off une fois qu'il a pris une décision, rien au monde ne peut le faire changer d'avis(d) (distract) déranger, empêcher de se concentrer;∎ he deliberately tries to put his opponent off il fait tout pour empêcher son adversaire de se concentrer;∎ the noise put her off her service le bruit l'a gênée ou dérangée pendant son service∎ it's the smell that puts me off c'est l'odeur qui me rebute;∎ don't be put off by his odd sense of humour ne te laisse pas rebuter par son humour un peu particulier;∎ it put me off skiing for good ça m'a définitivement dégoûté du ski;∎ it put me off my dinner ça m'a coupé l'appétit(f) (switch off → television, radio etc) éteindreNautical déborder du quai, pousser au large;∎ to put off from the shore quitter la côte, prendre le large(a) (clothes, make-up, ointment) mettre;∎ put your hat on mets ton chapeau;∎ to put on one's make-up se maquiller∎ why can't they put something decent on for a change? (on TV, radio) ils ne pourraient pas passer quelque chose d'intéressant pour une fois?(c) (lay on, provide → train) mettre en service;∎ they put on excellent meals on Sundays ils servent d'excellents repas le dimanche;∎ they have put on twenty extra trains ils ont ajouté vingt trains(d) (gain → speed, weight) prendre;∎ I've put on a few pounds j'ai pris quelques kilos(e) (turn on, cause to function → light, radio, gas) allumer; (→ record, tape) mettre; (→ handbrake) mettre, serrer;∎ put the heater on mets ou allume le chauffage;∎ he put on some Vivaldi/the news il a mis du Vivaldi/les informations;∎ I've put the kettle on for tea j'ai mis de l'eau à chauffer pour le thé;∎ to put on the brakes freiner(f) (start cooking) mettre (à cuire);∎ I forgot to put the peas on j'ai oublié de mettre les petits pois à cuire∎ I put £10 on the favourite j'ai parié 10 livres sur le favori∎ to put on airs prendre des airs;∎ he put on a silly voice il a pris une voix ridicule;∎ to put on an act jouer la comédie;∎ familiar don't worry, he's just putting it on ne t'inquiète pas, il fait du cinéma ou du chiqué∎ you're putting me on! là, tu me fais marcher!(j) (apply → pressure) exercer∎ the tax increase will put another 10p on a gallon of petrol l'augmentation de la taxe va faire monter le prix du gallon d'essence de 10 pence∎ new restrictions have been put on bringing animals into the country de nouvelles restrictions ont été imposées à l'importation d'animaux dans le pays∎ it's hard to put a price on it c'est difficile d'en évaluer ou estimer le prix(n) (advance → clock) avancer∎ could you put him on, please? pouvez-vous me le passer, s'il vous plaît?(help find) indiquer à;∎ I'll put you onto a good solicitor je vous donnerai le nom d'un ou je vous indiquerai un bon avocat;∎ she's put me onto quite a few bargains elle m'a indiqué plusieurs bonnes affaires;∎ to put the police/taxman onto sb dénoncer qn à la police/au fisc;∎ what put you onto the butler, detective inspector? qu'est-ce qui vous a amené à soupçonner le maître d'hôtel, commissaire?➲ put out(a) (place outside) mettre dehors, sortir;∎ have you put the dustbin out? as-tu sorti la poubelle?;∎ I'll put the washing out (to dry) je vais mettre le linge (dehors) à sécher;∎ to put a cow out to grass mettre une vache en pâture∎ to put sb's eye out éborgner qn;∎ you almost put my eye out! tu as failli m'éborgner!(c) (issue → apology, announcement) publier; (→ story, rumour) faire circuler; (→ new record, edition, model etc) sortir; (→ appeal, request) faire; (broadcast) émettre;∎ police have put out a description of the wanted man la police a publié une description de l'homme qu'elle recherche;∎ to put out an SOS lancer un SOS∎ don't forget to put the light out when you leave n'oubliez pas d'éteindre (la lumière) en partant(e) (lay out, arrange) sortir;∎ the valet had put out a suit for me le valet de chambre m'avait sorti un costume∎ she walked up to me and put out her hand elle s'approcha de moi et me tendit la main;∎ she put out a foot to trip him up elle a mis un pied en avant pour le faire trébucher∎ to put one's back/shoulder out se démettre le dos/l'épaule;∎ I've put my back out je me suis déplacé une vertèbre(h) (annoy, upset)∎ to be put out about sth être fâché à cause de qch;∎ he seems quite put out about it on dirait que ça l'a vraiment contrarié(i) (inconvenience) déranger;∎ I hope I haven't put you out j'espère que je ne vous ai pas dérangé;∎ she's always ready to put herself out for other people elle est toujours prête à rendre service(j) (sprout → shoots, leaves) produire(k) (make unconscious → with drug, injection) endormir(l) (subcontract) sous-traiter;∎ we put most of our work out nous confions la plus grande partie de notre travail à des sous-traitants∎ to put out to sea faire appareiller∎ everyone knows she puts out tout le monde sait qu'elle est prête à coucher;∎ did she put out? est-ce qu'elle a bien voulu coucher?;∎ she'd put out for anybody elle coucherait avec le premier venu➲ put over = put across(spread → gossip, story) faire courir∎ hold on, I'll try to put you through ne quittez pas, je vais essayer de vous le/la passer;∎ put the call through to my office passez-moi la communication dans mon bureau;∎ I'll put you through to Mrs Powell je vous passe Mme Powell(b) (carry through, conclude) conclure;∎ we finally put through the necessary reforms nous avons fini par faire passer les réformes nécessaires(c) (subject to) soumettre à;∎ he was put through a whole battery of tests on l'a soumis à toute une série d'examens;∎ I'm sorry to put you through this je suis désolé de vous imposer ça;∎ have you any idea what you're putting him through? as-tu la moindre idée de ce que tu lui fais subir?;∎ familiar to put sb through it en faire voir de toutes les couleurs à qn; (at interview) faire passer un mauvais quart d'heure à qn;∎ he really put me through it il m'en a vraiment fait voir (de toutes les couleurs)∎ he put himself through college il a payé ses études∎ he's more trouble than the rest of them put together il nous crée plus de problèmes à lui seul que tous les autres réunis(b) (kit, furniture, engine) monter, assembler; (meal) préparer, confectionner; (menu) élaborer; (dossier) réunir; (proposal, report) préparer; (story, facts) reconstituer; (show, campaign) organiser, monter;∎ to put sth (back) together again remonter qch;∎ we're trying to put together enough evidence to convict him nous essayons de réunir assez de preuves pour le faire condamner;∎ to put together a convincing picture of what happened reconstituer une idée convaincante de ce qui s'est passé;∎ the programme is nicely put together ce programme est bien fait;∎ I'll just put a few things together (in my bag) je vais faire rapidement ma valise(with drug, injection) endormir➲ put up(a) (raise → hand) lever; (→ flag) hisser; (→ hood) relever; (→ umbrella) ouvrir; (→ one's hair, coat collar) relever;∎ could all those going put up their hands? que tous ceux qui y vont lèvent la main;∎ put your hands up! haut les mains!;∎ I'm going to put my feet up for a few minutes je vais me reposer un peu(b) (erect → tent) dresser, monter; (→ house, factory) construire; (→ monument, statue) ériger; (→ scaffolding) installer, monter; (→ ladder) dresser;∎ they put up a statue to her ils érigèrent une statue en son honneur∎ they've already put up the Christmas decorations ils ont déjà installé les décorations de Noël;∎ the shopkeeper put up the shutters le commerçant a baissé le rideau de fer(d) (send up → rocket, satellite) lancer∎ the results will be put up tomorrow les résultats seront affichés demain(f) (show → resistance) offrir, opposer;∎ to put up a good show bien se défendre;∎ to put up a struggle se défendre, se débattre(g) (present → argument, proposal) présenter;∎ he puts up a good case for abstention il a des arguments convaincants en faveur de l'abstention∎ to put sth up for sale/auction mettre qch en vente/aux enchères∎ we are not putting up any candidates nous ne présentons aucun candidat∎ who's putting the money up for the new business? qui finance la nouvelle entreprise?;∎ we put up our own money nous sommes auto-financés(k) (increase) faire monter, augmenter;∎ this will put up the price of meat ça va faire augmenter ou monter le prix de la viande(l) (give hospitality to) loger, héberger;∎ to put sb up for the night coucher qn(m) (urge, incite)∎ to put sb up to (doing) sth pousser qn à (faire) qch∎ to put up at a hotel descendre dans un hôtel;∎ where are you putting up? où est-ce que tu loges?; (in hotel) où es-tu descendu?;∎ I'm putting up at Gary's for the moment je loge chez Gary pour le moment(b) (stand → in election) se présenter, se porter candidat;∎ she put up as a Labour candidate elle s'est présentée comme candidate du parti travailliste∎ put up or shut up! assez parlé, agissez!∎ you shouldn't let yourself be put upon like that! tu ne devrais pas te laisser marcher sur les pieds comme ça!supporter, tolérer;∎ I refuse to put up with this noise any longer! je ne supporterai pas ce bruit une minute de plus!;∎ we'll have to put up with it il faut l'accepter ou nous y résigner -
19 costs
сущ. затраты, издержки, расходы Syn: outgo, outgoing, outlay, expenses Затраты accounting ~ затраты на ведение бухгалтерского учета acquisition ~ расходы на привлечение новых страхователей actual ~ фактические издержки adjustment ~ издержки регулирования administration ~ административные расходы administrative ~ административные расходы advertising ~ затраты на рекламу allocate ~ распределять затраты assign ~ распределять затраты at factor ~ при факторных издержках auditing ~ затраты на проведение ревизии average ~ средние издержки average fixed ~ средние постоянные издержки average production ~ средние издержки производства average total ~ средние валовые затраты average variable ~ средние переменные затраты average variable ~ средние переменные издержки avoidable ~ устранимые издержки award ~ присуждать судебные издержки betterment ~ затраты на повышение ценности собственности bookkeeping ~ затраты на ведение бухгалтерского учета borrowing ~ проценты по займам borrowing ~ расходы по займам brokerage ~ затраты на куртаж budget ~ бюджетные затраты budgeted current standard ~ сметные текущие нормативные издержки budgeted target ~ плановые сметные издержки building ~ затраты на строительство building maintenance ~ затраты на материально-техническое обеспечение строительства business ~ эксплуатационные расходы calculate ~ вычислять издержки calculated ~ вычисленные издержки capacity ~ издержки производства при полном использовании производственных возможностей carriage ~ транспортные расходы cash plant ~ производственные затраты наличными charge with ~ взыскивать издержки clearance ~ затраты на урегулирование претензий closing ~ затраты на аннулирование контракта collection ~ затраты на инкассирование construction and operating ~ затраты на строительство и эксплуатацию construction ~ затраты на строительство conversion ~ затраты, связанные с переходом на выпуск новой продукции costs издержки ~ расходы ~ судебные издержки ~ судебные расходы ~ in criminal case издержки ведения уголовного дела ~ in full полные издержки ~ of bankruptcy издержки банкротства ~ of completion затраты на выполнение работы ~ of discharge затраты на разгрузку ~ of forward cover бирж. затраты на срочное покрытие ~ of litigation издержки гражданского судебного спора ~ of management административные расходы ~ of queue вчт. потери вследствие ожидания в очереди ~ of recourse юр. затраты на регресс ~ of research and development затраты на научно-исследовательские и опытно-конструкторские работы current ~ текущие издержки decision as to ~ определение суда в отношении издержек deduct ~ удерживать затраты defray ~ нести расходы defray ~ покрывать издержки degressive ~ пропорционально уменьшающиеся затраты degressive ~ пропорционально уменьшающиеся расходы demolition ~ затраты на снос здания development ~ затраты на освоение development ~ затраты на строительство differential ~ дополнительные издержки differential ~ приростные издержки differential ~ удельные переменные издержки direct ~ непосредственные расходы direct ~ переменные затраты direct ~ переменные издержки direct ~ прямые затраты direct ~ прямые издержки discounting ~ издержки дисконтирования distribute ~ распределять затраты distribution ~ издержки обращения distribution ~ издержки сбыта продукции distribution ~ издержки торговых предприятий divorce ~ судебные издержки развода drainage ~ расходы на осушение election ~ затраты на проведение выборов employment ~ затраты на содержание персонала entertainment ~ представительские расходы establishment ~ учредительские расходы excess ~ чрезмерные расходы execution ~ расходы на исполнение extension ~ затраты на расширение предприятия external ~ внешние расходы extra ~ дополнительные расходы extraordinary ~ чрезвычайные расходы factory overhead ~ накладные расходы предприятия financing ~ затраты на финансирование fire extinguishing ~ затраты на тушение пожара fixed ~ постоянные затраты fixed ~ постоянные издержки flotation ~ стоимость выпуска новых акций flotation ~ стоимость выпуска новых облигаций formation ~ затраты на учреждение forward cover ~ бирж. затраты на срочное покрытие forward cover ~ бирж. затраты на форвардное покрытие freight ~ стоимость фрахта funeral ~ расходы на похороны general ~ общие затраты general ~ общие издержки gross ~ валовые издержки handling ~ стоимость погрузочно-разгрузочных работ hauling ~ транс. транспортные расходы hourly wage ~ эк.произ. затраты на почасовую заработную плату implicit ~ вмененные издержки incidental ~ побочные затраты incidental ~ случайные расходы included ~ учтенные расходы income-related ~ затраты, связанные с доходом increased ~ возросшие издержки incremental ~ дополнительные издержки incremental ~ приростные издержки indirect ~ косвенные издержки indirect operating ~ косвенные эксплуатационные издержки initial ~ начальные расходы initial ~ первоначальные издержки inspection ~ затраты на приемочный контроль installation ~ затраты на монтаж insurance ~ страховые издержки interest ~ затраты на выплату процентов internal ~ внутрифирменние издержки internal failure ~ внутренние издержки вследствие отказа issue ~ затраты на эмиссию issuing ~ затраты на выпуск ценных бумаг joint ~ затраты на транспортировку в оба конца joint ~ издержки комплексного производства joint ~ издержки совместного производства joint ~ общезаводские издержки при многономенклатурном производстве labour ~ затраты на оплату труда labour ~ расходы на рабочую силу labour ~ стоимость рабочей силы law ~ расходы на судебный процесс law ~ судебные издержки legal ~ судебные издержки licence ~ затраты на лицензию liquidation ~ стоимость ликвидации litigation ~ судебные издержки maintenance ~ стоимость технического обслуживания manpower ~ стоимость рабочей силы manufacturing ~ общезаводские накладные расходы manufacturing ~ стоимость производства marginal ~ маржинальные издержки marginal ~ предельные издержки marginal ~ приростные издержки marketing ~ издержки обращения marketing ~ издержки сбыта marketing ~ маркетинговые затраты meet ~ покрывать расходы minimum ~ минимальные затраты mixed ~ комбинированные затраты mortgaging ~ ипотечные издержки new business ~ затраты на новую фирму nonrecurring ~ разовые затраты once-and-for-all ~ разовые затраты operating ~ текущие расходы, эксплуатационные расходы operating ~ эксплуатационные затраты operating ~ вчт. эксплуатационные расходы operating: ~ текущий;
operating costs текущие расходы;
эксплуатационные расходы operational ~ эксплуатационные затраты operational: ~ относящийся к действию, работе;
operational costs расходы по эксплуатации( оборудования и т. п.) organization ~ административные расходы original ~ первоначальные издержки other indirect ~ прочие косвенные расходы packaging ~ затраты на упаковку packaging ~ расходы по упаковке packing ~ расходы на упаковку packing ~ стоимость упаковки pay ~ оплачивать издержки pension ~ затраты на пенсионное обеспечение period ~ затраты за отчетный период period ~ издержки за отчетный период plaintiff's ~ издержки истца port ~ портовые расходы preliminary ~ предварительные затраты prepaid ~ предварительно оплаченные расходы prime ~ основные расходы processing ~ вчт. затраты на обработку production ~ издержки производства progressive ~ затраты, способствующие росту эффективности производственных факторов progressive fixed ~ постоянные затраты, способствующие росту эффективности производственных факторов promotional ~ затраты на продвижение товара на рынок promotional ~ затраты на рекламно-пропагандистскую деятельность property development ~ стоимость строительных работ publicity ~ расходы на рекламу rebuilding ~ затраты на реконструкцию recovery ~ затраты на инкасацию reduce ~ сокращать затраты relocation ~ затраты на переезд removal ~ издержки ликвидации объекта основного капитала rent ~ затраты на арендную плату rent ~ затраты на квартирную плату reorganization ~ затраты на реорганизацию repair ~ затраты на ремонт repatriation ~ затраты на репатриацию research ~ затраты на научные исследования reserve ~ ограничивать расходы running ~ эксплуатационные расходы running-in ~ затраты на приработку sales promotion ~ затраты на стимулирование сбыта scheduled ~ нормативные издержки scheduled ~ стоимостные нормы selling ~ торговые издержки semivariable ~ полупеременные издержки share ~ распределять затраты shipping ~ затраты на транспортировку site ~ затраты на подготовку строительной площадки site ~ затраты на подготовку строительства site ~ затраты на подготовку участка к застройке social ~ общественные затраты social security ~ затраты на социальное обеспечение sorting ~ затраты на сортировку special ~ специальные затраты specified ~ издержки производства конкретных изделий staff ~ затраты на содержание персонала stamp ~ затраты на пломбирование stamp ~ затраты на штемпелевание start-up ~ затраты на ввод в действие start-up ~ затраты на запуск в производство start-up ~ издержки освоения нового предприятия start-up ~ издержки подготовки производства starting ~ затраты, связанные с пуском производства starting ~ издержки, связанные с пуском производства stevedoring ~ стоимость погрузки или разгрузки корабля storage ~ плата за хранение storage ~ складские расходы stowage ~ стоимость укладки или хранения на складе supplementary ~ дополнительные затраты tax the ~ таксировать судебные издержки total ~ общие издержки total production ~ суммарные издержки производства transaction ~ операционные издержки transport ~ транспортные расходы transportation ~ транспортные расходы undue ~ непросроченные издержки unforeseen ~ непредвиденные затраты wage ~ затраты на заработную плату with ~ вместе с судебными издержками working ~ эксплуатационные затраты works overhead ~ накладные расходы предприятия -
20 direct overhead
эк. прямые накладные расходы*, общепроизводственные расходы* (часть накладных расходов, которая не может быть напрямую отнесена к конкретной продукции, но непосредственно связана с осуществлением производства и включается в общие расходы на производство; включают расходы на электроэнергию для производственных помещения, плату за аренду производственных помещений и т. п.)Syn:See:
* * *
прямые издержки, относимые к издержкам производства: арендная плата, страхование, расходы на электроэнергию; в конечном итоге относятся на себестоимость продукции; см. cost of goods sold.* * *. Costs directly associated with the manufacture of goods. That could include factory lighting, rent, insurance. Indirect overhead could include office expenses, R&D, lighting, etc. . Small Business Taxes & Management 2 .
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