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61 lay
lay [leɪ]poser ⇒ 2 (a) mettre ⇒ 2 (a), 2 (c) étendre ⇒ 2 (a) préparer ⇒ 2 (d) pondre ⇒ 2 (e), 3 (a) imposer ⇒ 2 (f) porter ⇒ 2 (g) soumettre ⇒ 2 (h) dissiper ⇒ 2 (i) laïque ⇒ 4 (a) profane ⇒ 4 (b)(pt & pp laid [leɪd])1 pt of lie∎ to lay sb/sth flat coucher ou étendre qn/qch (par terre);∎ lay the cards face upwards posez les cartes face en l'air;∎ lay the photos on the shelf to dry mettez les photos à plat sur l'étagère pour qu'elles sèchent;∎ he laid the baby on the bed il a couché l'enfant sur le lit;∎ she laid her head on my shoulder elle a posé sa tête sur mon épaule;∎ euphemism to lay sb to rest enterrer qn;∎ she laid the blanket on the ground elle a étendu la couverture par terre;∎ familiar to lay eyes on sb/sth voir qn/qch□ ;∎ to lay it on the line ne pas y aller par quatre chemins(b) (tiles, bricks, pipes, cable, carpet, foundations) poser; (wreath) déposer; (mine) poser, mouiller; (concrete) couler;∎ to lay lino on the floor, to lay the floor with lino poser du linoléum;∎ a roof laid with zinc un toit recouvert de zinc;∎ figurative the plan lays the basis or the foundation for economic development le projet jette les bases du développement économique(c) (set → table) mettre;∎ lay the table for six mettez la table pour six (personnes), mettez six couverts;∎ they hadn't laid enough places ils n'avaient pas mis assez de couverts, il manquait des couverts(d) (prepare, arrange → fire) préparer;∎ to lay a trail tracer un chemin;∎ they laid a trap for him ils lui ont tendu un piège∎ American familiar figurative to lay an egg faire une gaffe;∎ to lay emphasis or stress on sth mettre l'accent sur qch;∎ to lay the blame (for sth) on sb faire porter la responsabilité (de qch) à qn;∎ to lay a curse on sb/sth jeter un sort à qn/qch∎ to lay a complaint déposer une plainte, porter plainte;∎ to lay a matter before the court saisir le tribunal d'une affaire;∎ to lay an accusation against sb porter une accusation contre qn;∎ charges have been laid against five men cinq hommes ont été inculpés∎ he laid all the facts before me il me présenta tous les faits;∎ she laid the scheme before him elle lui soumit le projet∎ I'll lay you ten to one that she won't come je te parie à dix contre un qu'elle ne viendra pas∎ to get laid s'envoyer en l'air∎ to lay a whip across sb's back fouetter qn∎ the rain helped to lay the dust la pluie a fait retomber la poussière∎ to lay oneself open to criticism s'exposer à la critique(a) (bird, fish) pondre(a) (non-clerical) laïque;∎ in lay dress en habit laïque(b) (not professional) profane, non spécialiste;∎ the book is intended for a lay audience le livre est destiné à un public de profanes5 noun∎ he's/she's a good lay c'est un bon coup(b) (poem, song) lai m►► Religion lay brother frère m lai;lay days starie f, jours mpl de planche;Art lay figure mannequin m;lay person profane mf, non-initié(e) m,f;lay preacher prédicateur(trice) m,f laïque;lay reader prédicateur(trice) m,f laïque;lay sister sœur f converse∎ she laid about him with her umbrella elle l'a attaqué à coups de parapluie, elle lui a tapé dessus avec son parapluie;∎ to lay about one (hit out) frapper de tous côtés(a) (put down) mettre de côté;∎ she laid her knitting aside to watch the news elle posa son tricot pour regarder les informations;∎ figurative you should lay aside any personal opinions you might have vous devez faire abstraction de toute opinion personnelle∎ we have some money laid aside nous avons de l'argent de côté(of horse → ears) rabattre, coucherBritish (provisions) mettre de côté(a) (put down) poser;∎ she laid her knife and fork down elle posa son couvert;∎ to lay down one's arms déposer ou rendre les armes(b) (renounce, relinquish) renoncer à;∎ to lay down one's life se sacrifier(c) (formulate, set out → plan, rule) formuler, établir; (→ condition) imposer; (→ duties) spécifier;∎ as laid down in the contract, the buyer keeps exclusive rights il est stipulé ou il est bien précisé dans le contrat que l'acheteur garde l'exclusivité(e) (store → wine) mettre en cave∎ he has laid down five acres of barley il a semé deux hectares et demi d'orge(stores) faire provision de;∎ to lay in provisions faire des provisions;∎ we've laid in plenty of food for the weekend nous avons prévu beaucoup de nourriture pour le week-end;∎ Commerce to lay in goods or stock faire provision de marchandises(a) (attack → physically) tomber (à bras raccourcis) sur; (→ verbally) prendre à partie, passer un savon à;∎ he really laid into his opponent il est tombé à bras raccourcis sur son adversaire;∎ she laid into the government for their hard-line attitude elle a pris le gouvernement à partie pour son attitude intransigeante(b) (eat greedily) se jeter sur➲ lay off(b) (in gambling → bet) couvrir∎ to lay off a risk effectuer une réassurance∎ to lay the ball off for sb placer le ballon en bonne position pour qn∎ just lay off me! fiche-moi la paix!;∎ I told her to lay off my husband je lui ai dit de laisser mon mari tranquille□∎ to lay off the chocolate ne plus manger de chocolat□ ;∎ to lay off the cigarettes s'arrêter de fumer□ ;∎ you'd better lay off the booze for a while tu devrais t'arrêter de boire pendant quelque temps□ ;∎ familiar lay off it, will you! laisse tomber, tu veux!familiar (drop the subject) laisser tomber;∎ lay off! (leave me alone) fiche-moi la paix!∎ drinks will be laid on les boissons seront fournies;∎ the meal was laid on by our hosts le repas nous fut offert par nos hôtes;∎ they had transport laid on for us ils s'étaient occupés de nous procurer un moyen de transport;∎ I'll lay on a car for you at the station j'enverrai une voiture vous chercher à la gare∎ the caravan has electricity laid on la caravane a l'électricité(c) (spread → paint, plaster) étaler;∎ let me lay some advice on you je vais te filer un bon conseil;∎ did she lay a heavy one on me! elle n'a pas mâché ses mots!∎ if you're not careful, I'll lay one on you! (hit) fais gaffe ou je t'en mets une!(a) (arrange, spread out) étaler;∎ he laid his wares out on the ground il a étalé ou déballé sa marchandise sur le sol(b) (present, put forward) exposer, présenter;∎ her ideas are clearly laid out in her book ses idées sont clairement exposées dans son livre∎ the house is badly laid out la maison est mal agencée∎ we've already laid out a fortune on the project nous avons déjà mis une fortune dans ce projet(f) (knock out) assommer, mettre K-O;∎ he was laid out cold il a été mis K-O(g) Typography faire la maquette de, monterAmerican (stop off) faire une halte, faire escalese mettre en pannemettre en panne(a) (store, save) mettre de côté;∎ figurative you're just laying up trouble for yourself tu te prépares des ennuis(b) (confine to bed) aliter;∎ she's laid up with mumps elle est au lit avec les oreillons∎ my car is laid up ma voiture est au garage -
62 low
low [ləʊ]bas ⇒ 1 (a)-(d), 1 (f), 1 (i), 1 (j), 2 (a)-(d), 3 (a) faible ⇒ 1 (b)-(e), 1 (i) mauvais ⇒ 1 (e) grossier ⇒ 1 (g) niveau bas ⇒ 3 (b) dépression ⇒ 3 (c)(a) (in height) bas;∎ this room has a low ceiling cette pièce est basse de plafond;∎ low hills collines peu élevées;∎ a low neckline un décolleté;∎ the sun was already low in the sky le soleil était déjà bas dans le ciel;∎ the houses are built on low ground les maisons sont bâties dans une cuvette;∎ the river is low today la rivière est basse aujourd'hui;∎ low bridge (sign) hauteur limitée∎ the temperature is in the low twenties il fait un peu plus de vingt degrés;∎ old people are given very low priority les personnes âgées ne sont absolument pas considérées comme prioritaires;∎ I've reached a low point in my career j'ai atteint un creux dans ma carrière;∎ their relationship is at a low ebb leurs relations sont au plus bas;∎ a low blood count une numération globulaire basse(c) (in degree, intensity → probability, visibility) faible; (→ fire) bas; (→ lighting) faible, tamisé;∎ cook on a low heat faire cuire à feu doux;∎ to keep a low profile garder un profil bas(d) (below average → number, cost, price, rate) bas, faible; (→ profit) faible, maigre; (→ salary) peu élevé;∎ low economic growth faible croissance économique;∎ attendance was low il y avait peu de monde;∎ we're only playing for low stakes nous ne jouons que de petites mises, nous ne jouons pas de grosses sommes;∎ we're rather low on whisky on n'a plus beaucoup de whisky;∎ we're getting low on kerosene nous allons bientôt être à court de kérosène;∎ our water supply is getting low notre réserve d'eau baisse;∎ the ammunition is getting low nous aurons bientôt épuisé les munitions;∎ low in calories pauvre en calories;∎ the soil is very low in nitrogen la terre est très pauvre en azote(e) (poor → intelligence, standard) faible; (→ opinion) faible, piètre; (→ in health) mauvais, médiocre; (→ in quality) mauvais;∎ he's very low at the moment il est bien bas ou bien affaibli en ce moment;∎ I'm in rather low spirits, I feel rather low je n'ai pas le moral, je suis assez déprimé;∎ the pupils in this school have a low standard of reading les élèves de cette école ont un niveau faible en lecture;∎ a low quality carpet une moquette de mauvaise qualité∎ to be of low birth être de basse extraction ou d'origine modeste;∎ low ranking officials petits fonctionnaires mpl, fonctionnaires mpl subalternes∎ to keep low company fréquenter des gens peu recommandables;∎ that was a low trick c'était un sale tour;∎ that was rather a low thing to do ce n'était pas très joli de faire une chose pareille;∎ a man of low cunning un homme d'une ruse ignoble∎ low forms of life des formes de vie inférieures ou peu évoluées∎ keep your voice low ne parlez pas trop fort;∎ in a low voice à voix basse, à mi-voix;∎ turn the radio down low mettez la radio moins fort;∎ turn the lights down low baissez les lumières;∎ she gave a low groan elle poussa un faible gémissement;∎ we heard a low moan nous avons entendu une plainte étouffée(j) (deep → note, voice) bas∎ to play a low trump jouer un petit atout2 adverb(a) (in height) bas;∎ lower down plus bas;∎ aim low visez bas;∎ I can't bend down that low je ne peux pas me pencher si bas;∎ a helicopter flew low over the town un hélicoptère a survolé la ville à basse altitude;∎ the sun sank low on the horizon le soleil est descendu très bas sur l'horizon;∎ she was sitting very low in her chair elle était avachie sur sa chaise;∎ he bowed low il s'inclina profondément;∎ to be laid low (ill) être immobilisé(b) (in intensity) bas;∎ the fire had burnt low le feu avait baissé;∎ stocks are running low les réserves baissent;∎ the batteries are running low les piles sont usées;∎ turn the music down low baisse la musique∎ I can't sing that low je ne peux pas chanter aussi bas∎ to buy low acheter à bas prix; Stock Exchange acheter quand les cours sont bas∎ I wouldn't stoop or sink so low as to tell lies je ne m'abaisserais pas à mentir3 noun(a) (in height) bas m(b) (degree, level) niveau m bas, point m bas;∎ the dollar has reached a record low le dollar a atteint son niveau le plus bas;∎ the share price has reached a new low l'indice des actions est descendu à son plus bas niveau;∎ inflation is at an all-time low l'inflation est à son niveau le plus bas;∎ relations between them are at an all-time low leurs relations n'ont jamais été si mauvaises;∎ Stock Exchange the highs and lows les hauts mpl et les bas mpl∎ the heating is on low le chauffage est au minimum(d) Meteorology dépression f∎ in low en première/secondemeugler, beugler►► Cards the low cards les basses cartes fpl;1 noun= section de l'Église anglicane qui se distingue par la simplicité du rituel= de tendance conservatrice, dans l'Église anglicane;Theatre low comedy farce f;the Low Countries les Pays-Bas mpl;∎ in the Low Countries aux Pays-Bas;familiar low five = tape amicale donnée dans la paume de quelqu'un pour le saluer, le féliciter ou en signe de victoire;American low gear première (vitesse) f;Low German bas allemand m;Low Latin bas latin m;low life pègre f; (individual → disreputable) voyou m, crapule f; (→ criminal) membre m du milieu ou de la pègre;Religion Low Mass messe f basse;low pressure basse pression f;∎ Meteorology a low pressure area, an area of low pressure une zone de basse pression;the low season la basse saison;low season holidays vacances fpl hors saison;low technology technologie f de base;low tide marée f basse;∎ at low tide à marée basse;low water (UNCOUNT) basses eaux fpl -
63 promote
promote [prə'məʊt](a) (in profession, army) promouvoir;∎ to be or to get promoted être promu, monter en grade, obtenir de l'avancement;∎ Blyth has been promoted to (the rank of) captain Blyth a été promu (au grade de) capitaine;∎ she's been promoted to regional manager elle a été promue (au poste de) directrice régionale∎ to be promoted to the first division passer ou monter en première division;∎ to get or be promoted passer ou monter dans la division supérieure(c) (encourage → peace, growth, justice, cause) promouvoir; (→ the arts, a project) encourager; (→ success) favoriser; (→ person's interests) servir;∎ to promote international cooperation promouvoir ou favoriser ou encourager la coopération internationale;∎ cleanliness promotes health la propreté est un facteur de santé;∎ to promote economic growth promouvoir ou favoriser la croissance économique;∎ Parliament to promote a bill prendre l'initiative d'un projet de loi∎ to promote a new product faire la promotion d'un nouveau produit;∎ she's in England to promote her new record elle est en Angleterre pour faire la promotion de son nouveau disque(e) (in chess) promouvoir -
64 Berliner, Emile
SUBJECT AREA: Recording[br]b. 20 May 1851 Hannover, Germanyd. 3 August 1929 Montreal, Canada[br]German (naturalized American) inventor, developer of the disc record and lateral mechanical replay.[br]After arriving in the USA in 1870 and becoming an American citizen, Berliner worked as a dry-goods clerk in Washington, DC, and for a period studied electricity at Cooper Union for the Advancement of Science and Art, New York. He invented an improved microphone and set up his own experimental laboratory in Washington, DC. He developed a microphone for telephone use and sold the rights to the Bell Telephone Company. Subsequently he was put in charge of their laboratory, remaining in that position for eight years. In 1881 Berliner, with his brothers Joseph and Jacob, founded the J.Berliner Telephonfabrik in Hanover, the first factory in Europe specializing in telephone equipment.Inspired by the development work performed by T.A. Edison and in the Volta Laboratory (see C.S. Tainter), he analysed the existing processes for recording and reproducing sound and in 1887 developed a process for transferring lateral undulations scratched in soot into an etched groove that would make a needle and diaphragm vibrate. Using what may be regarded as a combination of the Phonautograph of Léon Scott de Martinville and the photo-engraving suggested by Charles Cros, in May 1887 he thus demonstrated the practicability of the laterally recorded groove. He termed the apparatus "Gramophone". In November 1887 he applied the principle to a glass disc and obtained an inwardly spiralling, modulated groove in copper and zinc. In March 1888 he took the radical step of scratching the lateral vibrations directly onto a rotating zinc disc, the surface of which was protected, and the subsequent etching created the groove. Using well-known principles of printing-plate manufacture, he developed processes for duplication by making a negative mould from which positive copies could be pressed in a thermoplastic compound. Toy gramophones were manufactured in Germany from 1889 and from 1892–3 Berliner manufactured both records and gramophones in the USA. The gramophones were hand-cranked at first, but from 1896 were based on a new design by E.R. Johnson. In 1897–8 Berliner spread his activities to England and Germany, setting up a European pressing plant in the telephone factory in Hanover, and in 1899 a Canadian company was formed. Various court cases over patents removed Berliner from direct running of the reconstructed companies, but he retained a major economic interest in E.R. Johnson's Victor Talking Machine Company. In later years Berliner became interested in aeronautics, in particular the autogiro principle. Applied acoustics was a continued interest, and a tile for controlling the acoustics of large halls was successfully developed in the 1920s.[br]Bibliography16 May 1888, Journal of the Franklin Institute 125 (6) (Lecture of 16 May 1888) (Berliner's early appreciation of his own work).1914, Three Addresses, privately printed (a history of sound recording). US patent no. 372,786 (basic photo-engraving principle).US patent no. 382,790 (scratching and etching).US patent no. 534,543 (hand-cranked gramophone).Further ReadingR.Gelatt, 1977, The Fabulous Phonograph, London: Cassell (a well-researched history of reproducible sound which places Berliner's contribution in its correct perspective). J.R.Smart, 1985, "Emile Berliner and nineteenth-century disc recordings", in WonderfulInventions, ed. Iris Newson, Washington, DC: Library of Congress, pp. 346–59 (provides a reliable account).O.Read and W.L.Welch, 1959, From Tin Foil to Stereo, Indianapolis: Howard W.Sams, pp. 119–35 (provides a vivid account, albeit with less precision).GB-N -
65 group
[ɡru:p]age group возрастная группа age group возростная группа banking group группа банков group pl слои, круги (общества); business groups деловые круги business-related group торгово-промышленное объединение commodity group товарная группа community group общественная группа constituent group группа учредителей contact group группа по связям data set group вчт. группа наборов данных device group вчт. группа устройств diversified group многоотраслевое объединение компаний diversified group объединение разнопрофильных предприятий editing group редакционная группа employee group рабочая бригада ethnic group этническая группа executive group руководство following group группа контроля group ав. авиагруппа group группа group группировать(ся) group группировка, фракция group группировка group класс group классифицировать, распределять по группам group классифицировать group концерн group монополистическое объединение group объединение компаний group организация group подбирать гармонично краски, цвета group хим. радикал group распределять по группам group синдикат group pl слои, круги (общества); business groups деловые круги group слой, круги (общества) group трест group укрупненная группа отраслей group of buildings ансамбль зданий group of companies группа компаний group of companies концерн group of contractors группа подрядчиков group of experts группа экспертов group of investors группа вкладчиков капитала group of investors группа инвесторов group of taxes совокупность налогов horizontal group эк.произ. группа равноправных участников income group группа населения по размерам дохода income group категория дохода incoming group вчт. группа ввода industrial group производственный синдикат interest group группа, объединенная общими интересами interest group группа лиц, имеющих общие интересы international group международный концерн language group группа языков large-scale group крупное объединение компаний liaison group группа связи linguistic group лингвистическая группа lobby group группа, проталкивающая выгодный ей законопроект lobby group группа, проталкивающая выгодную ей кандидатуру low-income group группа лиц с низким доходом low-salary group группа лиц с низкой заработной платой majority group группа большинства management group административная группа management group группа управления medium income group группа лиц со средним доходом minority group группа, представляющая меньшинство minority group группа меньшинства minority group меньшинство minority group национальное меньшинство national group группа населения occupational group профессиональная группа outcoming group вчт. группа вывода outside the group не входящий в группу компаний parent group вчт. родительская группа parliamentary group парламентская группа parliamentary group парламентская фракция pharmaceutical group фармацевтическое объединение population group группа населения power group влиятельная группировка pressure group влиятельная группа pressure: group group влиятельная группа, оказывающая давление на политику (преим. путем закулисных интриг) primary group основная группа principal group вчт. главная группа producer group производственная группа professional group профессиональная группа project management group группа управления проектом record group вчт. блок записей reference group контрольная группа religious group религиозная группа residents' group группа жителей residual group остаточная группа select group отобранная группа self-help groups группы самопомощи (например, Анонимные Алкоголики и Анонимные Наркоманы) selling group продающая группа банков social group общественная группа socialist group социалистическая группа socio-economic group социально-экономическая группа splinter group отколовшаяся (политическая) группировка study group исследовательская группа study group семинар tape group вчт. блок лентопротяжных механизмов target group целевая группа tariff group тарифная группа tenants' group объединение арендаторов trunk group вчт. магистральная группа typical group рекл. ключевая группа user group вчт. группа пользователей user group группа пользователей vertical group группа с вертикальной структурой working group рабочая бригада working group вчт. рабочая группа working group рабочая группа -
66 master data
"Entities that describe the parties, locations, products, and activities that are referenced by entities that document and record economic, resource flow, and accounting events." -
67 segregation of duties
"A design principle used to reduce the risk of fraud, irregularities, and errors that separates the recording, verification, authorization, custody of assets, and periodic review duties of people who participate in, document, or record the financial consequences of economic transactions." -
68 transaction data
"Entities that document economic, resource flow, and accounting events and record their financial, legal, and operational consequences." -
69 accounting currency
The customary monetary unit of measure that is used to record the monetary value of economic resources in ledger accounts. -
70 accounting entity
A real or conceptual economic unit that uses ledger accounts to record and report on its financial and management performance. -
71 reporting currency
The monetary unit of measure used to record the converted monetary value of economic transactions in ledger accounts for financial and management reporting purposes. -
72 account entry
A record of the increase or decrease in economic value classified by a ledger account. -
73 post
"To record the monetary value of an economic event in a specific account, or to summarize and reclassify general and subsidiary journal account entries into general and subsidiary ledger account entries."
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