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121 gain
[geɪn] nweight \gain Gewichtszunahme f;a \gain in numbers ein zahlenmäßiger Zuwachs;a \gain in height eine Zunahme an Höhe;net \gain Nettogewinn m, Reingewinn m;pre-tax \gain Vorsteuergewinn mpersonal/political \gain persönlicher/politischer Vorteil;to do sth for \gain etw zu seinem eigenen Vorteil tun;( for money) etw für Geld tun vt1) ( obtain)to \gain sth etw bekommen [o erlangen];to \gain acceptance/ popularity akzeptiert/populär werden;to \gain sb's confidence jds Vertrauen erhalten;to \gain control of sth etw unter seine Kontrolle bekommen;to \gain entree into social circles Zutritt zu gesellschaftlichen Kreisen erhalten;to \gain experience Erfahrungen sammeln;to \gain freedom/ independence die Freiheit/Unabhängigkeit erlangen;to \gain ground ( progress) work [an] Boden gewinnen; disease um sich akk greifen; rumours sich akk verbreiten;to \gain ground [on sb] ( catch up) [im Vergleich zu jdm] aufholen;to \gain an impression einen Eindruck bekommen;to \gain insight [into sth] einen Einblick [in etw akk] bekommen, [etw] verstehen;to \gain knowledge sein Wissen erweitern, Wissen sammeln;to \gain prestige an Prestige gewinnen;to \gain a reputation for being sth sich dat einen Namen als etw machen;to \gain success Erfolg haben;to \gain time Zeit gewinnen;to \gain a victory einen Sieg erringen;you've got nothing to lose and everything to \gain du hast nichts zu verlieren, aber alles zu gewinnen;what do you hope to \gain from the course? was versprechen Sie sich von diesem Kurs?;her performance \gained her international fame durch ihre Leistung erlangte sie internationalen Ruhm;the party have \gained a lot of support die Partei ist in der Sympathie der Wähler stark gestiegen2) ( increase)to \gain altitude [an] Höhe gewinnen;to \gain strength kräftiger werden, an Kraft zunehmen;to \gain weight zunehmen;my watch has \gained about ten minutes over the last twenty-four hours meine Uhr geht jetzt innerhalb der letzten 24 Stunden 10 Minuten vor;the share index \gained ten points der Aktienindex stieg um 10 Punkte an3) ( reach) erreichen;to \gain one's destination sein Ziel erreichenPHRASES:to \gain a foothold Fuß fassen;to \gain the upper hand die Oberhand gewinnen;nothing ventured, nothing \gained (ventured, nothing \gained) wer wagt, gewinnt vionce she went off the diet she started \gaining again sobald sie mit der Diät aufhörte, nahm sie gleich wieder zu;the share index \gained by ten points der Aktienindex stieg um 10 Punkte an;to \gain in numbers zahlenmäßig ansteigen;to \gain in height an Höhe gewinnen;to \gain in weight zunehmen;2) ( profit) profitieren;to \gain from sth von etw dat profitieren;to \gain by doing sth durch etw akk profitieren3) ( catch up)to \gain on sb jdn mehr und mehr einholen;they're \gaining on us sie kommen immer näher ( fam) -
122 profit and loss account
Finthe summary record of a company’s sales revenues and expenses over a period, providing a calculation of profits or losses during that time.Abbr. P&LEXAMPLECompanies typically issue P&L reports monthly. It is customary for the reports to include year-to-date figures, as well as corresponding year-earlier figures to allow for comparisons and analysis.There are two P&L formats, multiple-step and single-step. Both follow a standard set of rules known as Generally Accepted Accounting Principles (GAAP). These rules generally adhere to requirements established by governments to track receipts, expenses, and profits for tax purposes. They also allow the financial reports of two different companies to be compared.The multiple-step format is much more common, because it includes a larger number of details and is thus more useful. It deducts costs from revenues in a series of steps, allowing for closer analysis. Revenues appear first, then expenses, each in as much detail as management desires. Sales may be broken down by product line or location, while expenses such as salaries may be broken down into base salaries and commissions.Expenses are then subtracted from revenues to show profit (or loss). A basic multiple-step P&L looks like this:P&Ls of public companies may also report income on the basis of earnings per share. For example, if the company issuing this statement had 12,000 shares outstanding, earnings per share would be $5.12, that is, $61,440 divided by 12,000 shares. -
123 profit and loss statement
Finthe summary record of a company’s sales revenues and expenses over a period, providing a calculation of profits or losses during that time.Abbr. P&LEXAMPLECompanies typically issue P&L reports monthly. It is customary for the reports to include year-to-date figures, as well as corresponding year-earlier figures to allow for comparisons and analysis.There are two P&L formats, multiple-step and single-step. Both follow a standard set of rules known as Generally Accepted Accounting Principles (GAAP). These rules generally adhere to requirements established by governments to track receipts, expenses, and profits for tax purposes. They also allow the financial reports of two different companies to be compared.The multiple-step format is much more common, because it includes a larger number of details and is thus more useful. It deducts costs from revenues in a series of steps, allowing for closer analysis. Revenues appear first, then expenses, each in as much detail as management desires. Sales may be broken down by product line or location, while expenses such as salaries may be broken down into base salaries and commissions.Expenses are then subtracted from revenues to show profit (or loss). A basic multiple-step P&L looks like this:P&Ls of public companies may also report income on the basis of earnings per share. For example, if the company issuing this statement had 12,000 shares outstanding, earnings per share would be $5.12, that is, $61,440 divided by 12,000 shares.The ultimate business dictionary > profit and loss statement
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124 slice
slaɪs
1. сущ.
1) ломтик, ломоть;
тонкий слой( чего-л.) slice of bread ≈ ломтик хлеба slices of lemon ≈ кружочки лимона
2) часть;
доля He has spent a good slice of his life here. ≈ Здесь он прожил большую часть своей жизни. Fiction takes up a large slice of the publishing market. ≈ Большую часть печатной продукции составляет художественная литература. Syn: proportion
1., share I
1., piece
1., part
1.
3) широкий нож - fish-slice
4) спорт. отклонение летящего мяча от прямой траектории (в теннисе, гольфе) My slice (a left-hander's) will move to a right-hander's backhand, and that's convenient. ≈ Мяч от моего удара левой рукой летит как раз в точку удара слева (для правши), это дает мне преимущества. ∙ slice-of-life
2. гл.
1) резать ломтиками или слоями, нарезать (тж. slice up) ;
разрезать;
тж. перен. First slice all the fruit up, then add the ice cream. ≈ Сначала нарежь все фрукты, затем добавь мороженое. The ship sliced through the waves. ≈ Корабль двигался вперед, разрезая волны.
2) намазывать или счищать с помощью широкого ножа
3) спорт срезать мяч Syn: chop I
2. ∙ slice off no matter how you slice it whichever way you slice it ломоть;
ломтик - a * of bread кусок( ломоть) хлеба - a * of lemon кусочек( ломтик) лимона - to cut meat (cake) into thin *s нарезать мясо (кекс) тонкими ломтиками слой - first * (горное) первый слой - a * of furrow( сельскохозяйственное) пласт пахоты часть, доля - a * of the profits( of the winnings) часть прибыли( выигрыша) - that is a * of good luck! вот это удача! - to take a large * of responsibility (credit) for it взять на себя большую долю ответственности за это (поставить это себе в большую заслугу) совок( для камина) лопатка;
широкий нож (полиграфия) ракельный нож срезка( мяча;
футбол) - * ball резаный мяч (футбол) ;
подрезанный мяч (теннис) ;
неправильный удар (гольф) > * of life (литературоведение) "кусок жизни", натуралистическое изображение резать ломтями, ломтиками, тонкими слоями (также * up) - to * up a loaf нарезать буханку хлеба - to * the beef thin тонко нарезать мясо рассекать (воздух) разрезать волны (о судне) - the yacht *d her way to win the cup яхта неслась вперед, разрезая волны, и завоевала кубок наносить ровным слоем, размазывать( специальное) шуровать( специальное) зачищать( спортивное) срезать( мяч) (сленг) обсчитать, ободрать( клиента) ;
содрать лишку major time ~ вчт. основной интервал времени slice делить на части ~ ломтик, ломоть;
тонкий слой (чего-л.) ~ неправильный удар (в гольфе) ~ резать ломтиками, нарезать (тж. slice up) ~ спорт. срезать (мяч) ~ часть;
доля;
a slice of territory( of the profits) часть территории( прибыли) ~ широкий нож ~ часть;
доля;
a slice of territory (of the profits) часть территории (прибыли) time ~ вчт. квант времени -
125 slice
I [slaɪs]1) (of bread, meat, cheese, pie) fetta f.; (of lemon, cucumber) fettina f.2) (proportion) (of income, profits, territory, population) fetta f., parte f.3) gastr. (utensil) spatola f., paletta f.4) sport tiro m. tagliato, slice m.II 1. [slaɪs]2) (cleave) fendere [water, air]2.to slice sb.'s throat — tagliare la gola a qcn
to slice through — fendere [water, air]; tagliare [timber, rope, meat]
* * *1. noun1) (a thin broad piece (of something): How many slices of meat would you like?) fetta2) (a part or share: Who got the largest slice of the profits?) parte2. verb1) (to cut into slices: He sliced the sausage/cucumber.) affettare, fare a fette2) (to cut (as) with a sharp blade or knife: The blade slipped and sliced off the tip of his forefinger.) tagliare3) (in golf etc, to hit (a ball) in such a way that it curves away to the right (or in the case of a left-handed player, to the left).) (colpire di striscio)•- sliced- slicer* * *I [slaɪs]1) (of bread, meat, cheese, pie) fetta f.; (of lemon, cucumber) fettina f.2) (proportion) (of income, profits, territory, population) fetta f., parte f.3) gastr. (utensil) spatola f., paletta f.4) sport tiro m. tagliato, slice m.II 1. [slaɪs]2) (cleave) fendere [water, air]2.to slice sb.'s throat — tagliare la gola a qcn
to slice through — fendere [water, air]; tagliare [timber, rope, meat]
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126 transfer
1. n1) передача2) юр. уступка; передача (права, имущества); цессия3) трансферт; документ о передаче ценной бумаги4) денежный перевод; перечисление денег5) бухг. перенос
- airmail transfer
- banker's transfer
- blank transfer
- cable transfer
- capital transfer
- cash transfer
- cashless transfer of funds
- certified transfer
- compensation-free transfer
- conditional transfer
- cost transfer
- credit transfer
- currency transfer
- data transfer
- electronic transfer of funds
- electronic fund transfer
- generation skipping transfer
- gratuitous transfer
- income transfers
- information transfer
- interbank money transfer
- mail transfer
- money transfer
- patent transfer
- postal transfer
- postal giro transfer
- postal money transfer
- post-office transfer
- profit transfer
- revocable transfer of property
- share transfer
- staff transfer
- stock transfer
- taxable transfer of profits abroad
- technology transfer
- telegraphic transfer
- telephone transfer
- unconditional transfer
- wire transfer
- transfer by bank draft
- transfer by cheque
- transfer by endorsement
- transfer by exchange
- transfer by mail
- transfer by post
- transfer by sale
- transfer by way of gift
- transfer from an account
- transfer in blank
- transfer in foreign currency
- transfer in payment
- transfer into an account
- transfer of an amount
- transfer of authority
- transfer of the balance
- transfer of business
- transfer of capital abroad
- transfer of cargo
- transfer of currency
- transfer of data
- transfer of debentures
- transfer of a debt
- transfer of an entry
- transfer of experience
- transfer of funds
- transfer of information
- transfer of invention rights
- transfer of money
- transfer of money from deposit
- transfer of money on deposit
- transfer of ownership
- transfer of patent rights
- transfer of payment
- transfer of a policy
- transfer of profits
- transfer of profits abroad
- transfer of property rights
- transfer of resources
- transfer of resources to the fund
- transfer of rights
- transfer of shares
- transfer of stocks
- transfer of sums
- transfer of technical documentation
- transfer of technical information
- transfer of technology
- transfer of tenancy
- transfer of title
- transfer through a bank
- transfer to an account
- transfers to the fund of an enterprise
- transfer under a contract
- effect transfer
- make transfer
- pay by transfer2. v1) юр. передавать, уступать2) переводить (деньги); перечислять (суммы)3) бухг. делать перенос
- transfer currency into an accountEnglish-russian dctionary of contemporary Economics > transfer
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127 transfer
1.1) юр. передавать, уступать2) переводить (деньги); перечислять (суммы)3) бухг. делать перенос•2.1) юр. уступка; передача (права, имущества); цессия2) трансферт; документ о передаче3) денежный перевод; перечисление денег4) бухг. перенос• -
128 payout ratio
Finan expression of the total dividends paid to shareholders as a percentage of a company’s net profit in a given period of time. This measures the likelihood of dividend payments being sustained, and is a useful indication of sustained profitability. The lower the ratio, the more secure the dividend, and the company’s future.EXAMPLEThe payout ratio is calculated by dividing annual dividends paid on ordinary shares by earnings per share:Annual dividend /earnings-per-share = payout ratioTake the company whose earnings per share is $8 and its dividend payout is 2.1. Its payout ratio would be:2.1 /8 = 0.263 or 26.3%A high payout ratio clearly appeals to conservative investors seeking income. When coupled with weak or falling earnings, however, it could suggest an imminent dividend cut, or that the company is short-changing reinvestment to maintain its payout. A payout ratio above 75% is a warning. It suggests the company is failing to reinvest sufficient profits in its business, that the company’s earnings are faltering, or that it is trying to attract investors who otherwise would not be interested.
См. также в других словарях:
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share — 1. n. & v. n. 1 a portion that a person receives from or gives to a common amount. 2 a a part contributed by an individual to an enterprise or commitment. b a part received by an individual from this (got a large share of the credit). 3 part… … Useful english dictionary
share — Shares represent a slice in the ownership of a company. Financial Services Glossary The authorised share capital of a company is divided into a number of equal parts. Each part is called a share. See ordinary shares, preference shares, securities … Financial and business terms
share — share1 W1S1 [ʃeə US ʃer] v ▬▬▬▬▬▬▬ 1¦(use together)¦ 2¦(let somebody use something)¦ 3¦(divide)¦ 4¦(responsibility/blame)¦ 5¦(same)¦ 6¦(tell somebody something)¦ 7 share your life with somebody 8 share and share alike Phrasal verbs … Dictionary of contemporary English