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121 owner's equity
капитал акционеров: все активы за вычетом всех пассивов, которые представляют чистые средства акционеров; = shareholders' equity.* * ** * *собственный капитал; собственные средства. The amount of an owner's interest in an entity that is at-risk should the company become bankrupt. In the case of a corporation, it consists of capital stock, additional paid-in capital, and retained earnings. Capital stock may be par value or no par value. If par value, the total capital stock is equal to the number of shares outstanding times the par value. Additional paid-in capital is additional amounts paid for the stock over an above the par value. Retained earnings come from the net profits of the corporation. Profits increase retained earnings, losses and distributions decrease them. Example - Madison Inc. issues 200 shares of its common stock to Fred Flood for $60 per share, for a total of $12,000. Madison's common stock has a par value of $0.50. On the balance sheet the transaction would be recorded as capital stock of $100 (200 shares times $0.50 par value), and additional paid-in capital of $11,900 (the difference between the amount received for the stock and the par value). Assume further than Susan Newly buys 200 shares the following week for $70 per share ($14,000 total). The capital stock amount is the same ($100), but now the paid-in capital amount is increased by $13,900. . Словарь экономических терминов . -
122 bull
bull [bʊl]1 noun(a) (male cow) taureau m;∎ like a bull in a china shop comme un éléphant dans un magasin de porcelaine;∎ figurative to take the bull by the horns prendre le taureau par les cornes;∎ to go at sth like a bull at a gate foncer tête baissée ou la tête la première dans qch(b) (male of a species → elephant, whale) mâle m∎ a great bull of a man un homme fort comme un bœuf(d) Stock Exchange haussier m, spéculateur(trice) m,f à la hausse(e) (centre of target) mille m, centre m de la cible;∎ to hit the bull faire mouche, mettre dans le mille∎ that's a lot or load of bull c'est des conneries tout ça∎ papal bull bulle f papale(elephant, whale) mâleStock Exchange (market, prices, shares) pousser à la hausse;∎ to bull the market chercher à faire hausser les cours∎ Astrology the Bull le Taureau►► Cars bull bars pare-buffles m inv;bull calf jeune taureau m, taurillon m;Stock Exchange bull market marché m à la hausse ou haussier;bull mastiff = chien issu d'un métissage entre le bouledogue et le mastiff;Stock Exchange bull position position f acheteur;Stock Exchange bull purchase achat m à la hausse;History Bull Run = petite rivière de Virginie qui fut le théâtre d'une importante défaite des nordistes pendant la guerre de Sécession;Zoology bull shark requin m bouledogue;Stock Exchange bull speculation, bull trading spéculation f à la hausse;bull terrier bull-terrier m;Stock Exchange bull transaction opération f à la hausse -
123 операция
жен. operation( в разл. знач.) день начала операции ≈ D-day воен. вести финансовые операции ≈ (обыкн. презр.) to financier заниматься финансовыми операциями ≈ to finance перенести операцию ≈ to have/undergo an operation;
to be operated( upon) сделать операцию ≈ to perform an operation валютная операция ≈ currency transaction наступательная операция ≈ offensiveопераци|я - ж. operation;
воен. (strategic) operation;
вчт. manipulation;
провести ~ю perform an operation;
десантная ~ landing operation;
банковская ~ фин. banking operation;
биржевые ~и exchange business sg. ;
бухгалтерская ~ accounting transaction;
валютная ~ currency transaction;
внедренческая ~ commissioning operation;
внешнеторговая ~ foreign trade operation;
денежная ~ monetary operation;
кассовая ~ cash payment;
кредитно-расчётная ~ crediting and settlement operation;
лизинговая ~ leasing transaction;
мелкая (торговая) ~ small-scale operation;
посредническая ~ agency operation;
товаро-обменная ~ barter;
транспортно-экспедиторская ~ forwarding operation;
финансовая ~ financial operation;
экспортно-импортная ~ export-import operation;
объём условных ~й бирж. volume of business;
~ фондовой биржи stock exchange operation.Большой англо-русский и русско-английский словарь > операция
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124 deal
deal [di:l](pt & pp dealt [delt])1 noun∎ business deal affaire f, marché m, transaction f;∎ to do or to make a deal with sb conclure une affaire ou un marché avec qn;∎ I'll make a deal with you je te propose un marché;∎ the deal is off l'affaire est annulée, le marché est rompu;∎ the government does not do deals with terrorists le gouvernement ne traite pas avec les terroristes;∎ no deals! pas de marchandage!;∎ no deal! je ne marche pas!;∎ it's a deal! marché conclu!;∎ familiar you've got (yourself) a deal! ça marche!, ça roule!;∎ that wasn't the deal ce n'est pas ce qui était convenu;∎ a good/bad deal une bonne/mauvaise affaire;∎ to get a good deal faire une bonne affaire;∎ to give sb a fair deal être juste avec qn;∎ the government promised (to give) teachers a better deal le gouvernement a promis d'améliorer la condition des enseignants;∎ to get a rotten deal out of life ne pas être gâté par la vie;∎ Politics the New Deal le New Deal, la Nouvelle Donne∎ it's my deal c'est à moi de donner∎ a (good) deal of, a great deal of (money, time etc) beaucoup de;∎ he thinks a good/great deal of her il l'estime beaucoup/énormément;∎ I didn't enjoy it a great deal je n'ai pas trop ou pas tellement aimé;∎ there's a good or great deal of truth in what you say il y a beaucoup de vrai dans ce que vous dites;∎ I didn't do a great deal last night je n'ai pas fait grand-chose hier soir;∎ a good/great deal faster beaucoup plus vite;∎ familiar no big deal ça ne fait rien;∎ familiar he made a big deal out of it il en a fait tout un plat ou tout un cinéma;∎ familiar what's the big deal? et alors?, et puis quoi?;∎ familiar that's not such a big deal ça ne vaut pas la peine qu'on en fasse tout un plat ou tout un cinéma∎ a deal table une table en bois∎ to deal sb a blow assener un coup à qn;∎ figurative the news of her death dealt him a heavy blow ce fut pour lui un coup terrible que d'apprendre sa mort;∎ figurative to deal sth a blow, to deal a blow to sth porter un coup à qch∎ it's your turn or it's you to deal c'est à toi de distribuer ou de donner∎ the firm has been dealing for over 50 years cette société est en activité depuis plus de 50 ans;∎ to deal on the Stock Exchange faire des opérations ou des transactions en bourse;∎ to deal in leather/in options faire le commerce des cuirs/des primes;∎ to deal in drugs revendre de la drogue;∎ figurative to deal in death/human misery être un marchand de mort/de misère humaine(c) (in drugs) revendre de la drogue, dealer∎ figurative deal me in tu peux compter sur moi∎ figurative deal me out ne compte pas sur moi(a) (handle → problem, situation, query, complaint) traiter; (→ customer, member of the public) traiter avec; (→ difficult situation, child) s'occuper de;∎ a difficult child to deal with un enfant difficile;∎ a job that involves dealing with the public un travail qui implique un contact avec le public;∎ the author deals with the question very sensitively l'auteur traite ou aborde ce sujet avec beaucoup de délicatesse;∎ I'll deal with it (problem, situation etc) je m'en occupe, je m'en charge;∎ I know how to deal with him je sais m'y prendre avec lui;∎ I'll deal with you later (to naughty child) je vais m'occuper de toi ou de ton cas plus tard;∎ I can't deal with all the work I've got je ne me sors pas de tout le travail que j'ai;∎ the management dealt with the situation promptly la direction a réagi immédiatement;∎ the culprits were dealt with severely les coupables ont été sévèrement punis;∎ the switchboard deals with over 1,000 calls a day le standard traite ou reçoit plus de 1000 appels par jour;∎ that's that dealt with voilà qui est fait∎ she's not an easy woman to deal with ce n'est pas facile de traiter ou négocier avec elle(c) (be concerned with) traiter de;∎ in my lecture, I shall deal with… dans mon cours, je traiterai de… -
125 trade
1 noun(a) (commerce) commerce m, affaires f pl;∎ it's good for trade cela fait marcher le commerce;∎ to do a roaring trade faire des affaires en ortrade acceptance acceptation f commerciale; trade agreement accord m commercial;trade association association f professionnelle;trade balance balance f commerciale;trade ban interdiction f de commerce;trade barrier barrière f commerciale;trade bills effets m pl de commerce;trade bloc union f douanière;ACCOUNTANCY trade credit crédit m fournisseur ou commercial;ACCOUNTANCY trade creditor créancier(ère) m, f d'exploitation;trade cycle cycle m de commercialisation;ACCOUNTANCY trade debt dettes f pl d'exploitation;ACCOUNTANCY trade debtor compte m ou créance f client;trade deficit balance commerciale déficitaire, déficit m commercial;trade delegation délégation f commerciale;British Trade Descriptions Act = loi qui empêche la publicité mensongère;trade embargo embargo m commercial;trade exhibition foire-exposition f, exposition f commerciale;trade fair foire f commerciale;trade figures chiffre m d'affaires;trade gap déficit commercial;trade marketing marketing m commercial, trade marketing m;trade negotiations négociations f pl commerciales;trade policy politique f commerciale;trade practices usages m pl commerciaux;trade restraint restriction f de concurrence;STOCK EXCHANGE trade ticket avis m d'opéré, avis d'opération sur titres(b) (profession) métier m;∎ to be in the trade être du métier;∎ he's a plumber by trade il est plombier de son état ou métiertrade body syndicat m professionnel; trade directory répertoire m des métiers;trade discount remise f professionnelle;trade journal journal m professionnel;British trade press presse f spécialisée ou professionnelle;trade register registre m du commerce;trade representative délégué(e) m, f commercial(e);trade secret secret m professionnel ou de fabrication;British trade union syndicat m;Trades Union Congress = confédération des syndicats britanniques;trade union council conseil m syndical;trade unionism syndicalisme m;trade unionist syndicaliste m f;trade union tariff tarif m syndicalSTOCK EXCHANGE négociertraded option option f négociable ou cotée(a) (do business) faire du commerce, commercer;∎ he trades in clothing il est négociant en confection;∎ the company trades under the name of Prism Ltd l'entreprise opère sous le nom de Prism Ltd;∎ to trade at a loss vendre à perte;∎ to trade with sb avoir des relations commerciales avec qncorn is trading at $2.20 le maïs se négocie à 2,20 dollarsSTOCK EXCHANGE acheter des valeurs bassesfaire reprendreSTOCK EXCHANGE acheter des valeurs hautes -
126 repo buyer
repoсторона по сделке РЕПО, которая является покупателем ценных бумаг в первой части сделки ( т.е. берет ценные бумаги взаймы)SYN:stock borrowerANT:Англо-русский словарь терминов по депозитарному хранению и клирингу > repo buyer
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127 repo seller
repoсторона по сделке РЕПО, которая является продавцом ценных бумаг в первой части сделки ( т.е. предоставляет ценные бумаги взаймы)SYN:stock lenderANT:Англо-русский словарь терминов по депозитарному хранению и клирингу > repo seller
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128 account
n1) счет; запись на счет2) отчет (финансовый)3) брит. период, когда биржевые сделки заключаются с закрытием позиции в расчетный день; амер. запись брокера о сделках, совершенных по поручению клиента4) pl отчетность5) pl бухгалтерские счета6) pl деловые книги
- absorption account
- accumulation account
- adjunct account
- adjustment account
- advance account
- aggregate accounts
- agio account
- annual account
- annual accounts
- appropriation account
- assets account
- ATS account
- balance account
- balancing account
- bank account
- bank giro account
- banking account
- bank's central settlement account
- bear account
- below-line balance account
- bills account
- blocked account
- book account
- budget account
- bull account
- business accounts
- call account
- capital account
- cash account
- certified account
- charge account
- charges account
- checking account
- clearing account
- closed account
- closing account
- combined accounts
- common stock capital accounts
- company's liquidation account
- compound interest account
- consolidated accounts
- consumers account
- control account
- correspondent account
- corresponding accounts
- cost account
- credit account
- creditor's account
- cumulative account
- currency conversion accounts
- current account
- customer account
- debit account
- debtor's account
- deferred account
- demand deposit account
- departmental account
- depreciation account
- depreciation adjustment account
- depreciation reserve account
- detailed account
- discretionary account
- disbursement account
- dividend account
- domestic accounts
- dormant account
- drawing account
- dummy account
- end month account
- end next account
- exchange stabilization account
- expense account
- external account
- external payments account
- extra-budgetary accounts
- final account
- financial account
- fixed assets account
- foreign exchange accounts
- foreign loan and deposit balancing account
- foreign transactions account
- general account
- giro account
- government accounts
- government receipts and expenditures account
- group accounts
- impersonal account
- imprest accounts
- income account
- income statement account
- individual retirement account
- inland account
- interest account
- interest-bearing account
- interest-free account
- interim account
- invalid account
- inventory account
- investment account
- itemized account
- joint account
- liabilities account
- ledger account
- loan account
- loan repayment account
- London Stock Exchange account
- long account
- loro account
- loss and gains account
- manufacturing account
- margin account
- mid-month account
- money market deposit account
- monthly account
- mutual currency account of the International Monetary Fund
- national account
- national income accounts
- nominal account
- nonresident account
- nostro account
- negotiable order of withdrawal account
- NOW account
- numbered account
- off-balance account
- on-call account
- open account
- operating accounts
- outlay accounts
- outstanding account
- over-and-short account
- overdrawn account
- overdue payments account
- overhead accounts
- partnership account
- personal account
- preferred stock capital account
- production account
- profit account
- profit-and-loss account
- proforma account
- property account
- public account
- purchases account
- quarterly account
- quota accounts
- real accounts
- realization account
- reconciled accounts
- registered account
- reserve account
- resident account
- rest of the world account
- retained contribution account
- revenue account
- rubricated account
- running account
- sales account
- savings account
- securities account
- segregated account
- separate account
- settled account
- settlement account
- share account
- short account
- social accounts
- special account
- special fund account
- specified account
- sterling account
- stock account
- stock change account
- stretching account
- subsidiary account
- summary account
- sundry accounts
- super NOW account
- surplus account
- suspense account
- trade payable account
- trade receivable account
- transaction account
- transfer account
- transferable account
- trust account
- uncollective account
- unsettled account
- variance accounts
- vostro account
- yearly account
- account of an agent
- account of charges
- account of disbursements
- account of expenses
- account of overheads
- account of a payee
- account of redraft
- accounts due to customers
- accounts payable
- accounts receivable
- account sales
- for account
- for account and risk
- on account
- adjust an account
- audit accounts
- balance the accounts
- block an account
- charge an account
- charge off an account
- charge to an account
- check an account
- close an account
- credit an account
- debit an account
- draw money from an account
- draw on an account
- draw up an account
- enter to an account
- establish an account
- examine accounts
- falsify an account
- freeze an account
- have an account with a bank
- keep an account
- keep an account with a bank
- maintain an account
- manage an account
- manage an investment account
- make out an account
- open an account
- operate an account
- overdraw an account
- pay an account
- pay into an account
- pay on account
- pay out of the account
- rectify an account
- release a blocked account
- render an account
- service an account
- settle an account
- set up an account
- square accounts
- transfer to an account
- verify an account
- write off an accountEnglish-russian dctionary of contemporary Economics > account
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