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(use of rented property)

Толкование Перевод

1 property

n

1) собственность, имущество

2) земельная собственность, земельный участок

3) право собственности

4) свойство, качество

- abandoned property
- agrarian property
- alien property
- attached property
- beneficial property
- business property
- cargo properties
- charged property
- city property
- collective property
- common property
- communal property
- community property
- company property
- contaminated property
- cooperative property
- corporate property
- corporation property
- damaged property
- debt-financed property
- depreciable property
- discarded property
- domestic properties
- estate property
- exhibition property
- external property
- federal property
- financial property
- fixed property
- foreign property
- freehold property
- funded property
- government-owned property
- group property
- house property
- immovable property
- income-producing property
- income-yielding property
- incorporeal property
- individual property
- industrial property
- insurable property
- insured property
- intangible property
- intellectual property
- joint property
- landed property
- leased property
- leasehold property
- like-kind property
- low rise property
- mixed property
- mortgaged property
- movable property
- municipal property
- municipal residential property
- national property
- nationalized property
- natural property of commodity
- ordinary income property
- ownerless property
- partnership property
- personal property
- plant property
- pledged property
- private property
- public property
- rateable property
- real property
- rented property
- residential property
- seized property
- separate property
- state property
- state and public property
- state-owned property
- statistical property
- stolen property
- surplus property
- tangible property
- taxable property
- taxable immovable property
- taxable movable property
- town property
- trust property
- unalienable property
- underlying property
- unencumbered property
- wearing property
- property in goods
- property in land
- property in municipal ownership
- property of the firm
- property of state
- property under arrest
- property claimed as exempt
- property lodged with a bank
- property pledged as collateral
- property reserved
- acquire real property
- administer property
- alienate property
- auction off a borrower's property
- bequeath property
- detach property in trust
- enjoy property
- inherit property
- insure property
- make a property over
- mortgage property
- obtain property
- pawn property
- place property under embargo
- possess property
- register property
- sell property at a gain
- surrender property
- use property

English-russian dctionary of contemporary Economics > property
2 tenancy ten·an·cy n

['tɛnənsɪ]
(use of rented property) locazione f, conduzione f

to have a 5 year tenancy — avere un contratto d'affitto di 5 anni

during his tenancy — durante il periodo in cui abitava lì

English-Italian dictionary > tenancy ten·an·cy n
3 depreciation

Gen Mgt

an allocation of the cost of an asset over a period of time for accounting and tax purposes. Depreciation is charged against earnings, on the basis that the use of capital assets is a legitimate cost of doing business. Depreciation is also a noncash expense that is added into net income to determine cash-flow in a given accounting period.

EXAMPLE

To qualify for depreciation, assets must be items used in the business that wear out, become obsolete, or lose value over time from natural causes or circumstances, and they must have a useful life beyond a single tax year. Examples include vehicles, machines equipment, furnishings, and buildings, plus major additions or improvements to such assets. Some intangible assets also can be included under certain conditions. Land, personal assets, stock, leased or rented property, and a company’s employees cannot be depreciated.

      Straight-line depreciation is the most straightforward method. It assumes that the net cost of an asset should be written off in equal amounts over its life. The formula used is:

(Original cost – scrap value)/Useful life (years)

For example, if a vehicle cost $20,000 and can be expected to serve the business for seven years, its original cost would be divided by its useful life:

(30,000 – 2,000)/7 = 4,000 per year

The $4,000 becomes a depreciation expense that is reported on the company’s year-end income statement under “operation expenses.”

     In theory, an asset should be depreciated over the actual number of years that it will be used, according to its actual drop in value each year. At the end of each year, all the depreciation claimed to date is subtracted from its cost in order to arrive at its book value, which would equal its market value. At the end of its useful business life, any undepreciated portion would represent the salvage value for which it could be sold or scrapped.

     For tax purposes, some accountants prefer to use accelerated depreciation to record larger amounts of depreciation in the asset’s early years in order to reduce tax bills as soon as possible. In contrast to the straight-line method, the declining-balance method assumes that the asset depreciates more in its earlier years of use. The table opposite compares the depreciation amounts that would be available, under these two methods, for a $1,000 asset that is expected to be used for five years and then sold for $100 in scrap.

     The depreciation method to be used for a particular asset is fixed at the time that the asset is first placed in service. Whatever rules

or tables are in effect for that year must be followed as long as the asset is owned.

     Depreciation laws and regulations change frequently over the years as a result of government policy changes, so a company owning property over a long period may have to use several different depreciation methods.

The ultimate business dictionary > depreciation
4 damage

1) пошкодження, ушкодження; збиток, збитки; невигода; поломка

2) зашкоджувати; завдавати, заподіювати ( збитки тощо)

•

damage caused by the use of the vehicle — шкода, заподіяна використанням транспортного засобу

damage security services' operations — завдавати шкоди діяльності (операціям) секретних служб

damage to a sea telegraph cable — пошкодження морського телеграфного кабелю

damage to means of communication — пошкодження шляхів сполучень

- damage assessment
- damage by animal
- damage by cattle
- damage by fire
- damage by water
- damage certificate
- damage claim
- damage done
- damage one's family
- damage per crime
- damage reputation
- damage settlement
- damage suit
- damage to goods in custody
- damage to cargo
- damage to environment
- damage to health
- damage to passengers
- damage to person
- damage to plaintiff
- damage to property
- damage to property of others
- damage to rented property
- damage to reputation
- damage to the environment
- damage to the soft tissues

English-Ukrainian law dictionary > damage
5 rent

I [rent]
nome (rip) strappo m., lacerazione f. (anche fig.)
II [rent]
nome (for accommodation) affitto m.

for rent — affittasi
III 1. [rent]
verbo transitivo

1) (hire) affittare, prendere in affitto [car, house]

2) (let) rent out
2.
verbo intransitivo

1) ( pay rent) [ tenant] essere locatario, essere affittuario

2) ( let for rent)

he rents to students — [ landlord] affitta a studenti

3) ( be let) [ property] essere affittato

•

- rent out
IV [rent]
passato, participio passato rend

* * *
I 1. [rent] noun
(money paid, usually regularly, for the use of a house, shop, land etc which belongs to someone else: The rent for this flat is $50 a week.)
2. verb
(to pay or receive rent for the use of a house, shop, land etc: We rent this flat from Mr Smith; Mr Smith rents this flat to us.)

- rental
- rent-a-car
- rent-free 3. adjective
(for which rent does not need to be paid: a rent-free flat.) gratuito

- rent out
II [rent] noun
(an old word for a tear (in clothes etc).)

* * *
rent (1) /rɛnt/
pass. e p. p. di to rend.
rent (2) /rɛnt/
n.

1 lacerazione; strappo

2 (fig.) frattura ( in un partito politico, ecc.).
rent (3) /rɛnt/
n.

1 [uc] affitto; canone d'affitto: to pay the rent, pagare l'affitto; rent in advance, affitto anticipato; rent in arrears, affitto arretrato; DIALOGO → - Asking about rent and bills- The rent is £900 a month plus bills, l'affitto è £900 al mese più le spese; The annual rent for ( o on) the flat is £8,000, l'affitto annuale per l'appartamento è di £8.000; I love the flat, but I can't afford the rent, l'appartamento mi piace tantissimo, ma non mi posso permettere l'affitto; low-rent housing, alloggi a basso canone

2 [uc] (spec. USA) canone di noleggio; ( per macchinario, ecc.) nolo

3 [u] (= economic rent; termine dell'economia classica; cfr. rente e unearned income, sotto income, def. 1) rendita

● rent book, ricevutario dei canoni d'affitto □ (fam.) rent boy, giovane prostituto □ rent collector, esattore ( di affitti) □ (leg., econ.) rent control, controllo dei canoni d'affitto □ rent-free, senza affitto; gratuitamente; ( d'alloggio) gratuito □ (leg., econ.) rent freeze, blocco degli affitti □ rent officer, funzionario che fissa un canone equo ( in mancanza d'accordo tra locatore e locatario) □ rent restrictions, disciplina delle locazioni (o dei canoni d'affitto) □ (stor.) rent roll, lista dei poderi col nome degli affittuari; ammontare delle rendite dei propri terreni; ruolo dei censi □ (econ.) rent-seeking, «rent-seeking»; ricerca di rendita □ (stor.) rent service, servizi resi in luogo del canone d'affitto □ rent strike, sospensione del pagamento dell'affitto ( come protesta per gli aumenti, la cattiva conduzione, ecc.); autoriduzione ( del canone) □ (fam. USA) to bet the rent, scommetterci la testa □ «for rent», «affittasi» ( cartello).
♦ (to) rent /rɛnt/
A v. t.

1 prendere in affitto; affittare: We have rented a house at the beach for the summer, abbiamo preso in affitto una casa sulla spiaggia per l'estate

2 (= to rent out) dare in affitto; affittare

3 (spec. USA) prendere a nolo; noleggiare: to rent a car, noleggiare un'automobile

B v. i.

( USA) affittarsi; essere affittato: The apartment rents for ten thousand dollars a year, l'appartamento si affitta a diecimila dollari l'anno

● to rent out, dare in affitto; affittare: to rent out a room, dare in affitto una camera.

* * *
I [rent]
nome (rip) strappo m., lacerazione f. (anche fig.)
II [rent]
nome (for accommodation) affitto m.

for rent — affittasi
III 1. [rent]
verbo transitivo

1) (hire) affittare, prendere in affitto [car, house]

2) (let) rent out
2.
verbo intransitivo

1) ( pay rent) [ tenant] essere locatario, essere affittuario

2) ( let for rent)

he rents to students — [ landlord] affitta a studenti

3) ( be let) [ property] essere affittato

•

- rent out
IV [rent]
passato, participio passato rend

English-Italian dictionary > rent
6 lease

1. noun
(of land, business premises) Pachtvertrag, der; (of house, flat, office) Mietvertrag, der

be on [a] lease — gepachtet/gemietet sein

give somebody/something a new lease of life — jemandem Auftrieb geben/etwas wieder in Schuss bringen (ugs.)
2. transitive verb
1) (grant lease on) verpachten [Grundstück, Geschäft, Rechte]; vermieten [Haus, Wohnung, Büro]

2) (take lease on) pachten [Grundstück, Geschäft, Rechte]; mieten [Haus, Wohnung, Büro]; leasen [Auto]

* * *
[li:s] 1. noun
((the period of) an agreement giving the use of a house etc on payment of rent: We signed the lease yesterday; a twenty-year lease.) der Mietvertrag
2. verb
(to give or acquire a house etc in this way: He leases the land from the local council.) (ver)mieten

* * *

lease

[li:s]

I. vt

▪ to \lease sth

1. (let on long-term basis) flat, house etw vermieten; land, property etw verpachten; equipment, vehicle etw vermieten [o verleihen]

▪ to \lease sb sth jdm etw akk vermieten

▪ to \lease sth to sb etw an jdn vermieten

2. (rent long-term) flat, house etw mieten; land, property etw pachten; equipment, vehicle etw leasen

II. n of flat, house Mietvertrag m; of land, property Pachtvertrag m; of equipment, vehicle Leasingvertrag m, Leasingverhältnis nt

a \lease expires [or runs out] ein Mietvertrag läuft aus

to take out a \lease einen Mietvertrag abschließen

▶ to give sth a new \lease on life etw zu neuem Leben erwecken, etw dat eine zweite Chance geben

* * *
[liːs]
1. n
(of land, farm, business premises etc) Pacht f; (= contract) Pachtvertrag m; (of house, flat, office) Miete f; (= contract) Mietvertrag m; (of equipment) Leasing nt; (= contract) Leasingvertrag m
the lease was prematurely terminated — die Pacht or das Pachtverhältnis/das Mietverhältnis wurde vorzeitig beendet

to take a lease on a house — ein Haus mieten

to take a lease on business premises — ein Geschäft(sgrundstück) nt pachten

to take a house on a 99-year lease —

you can buy the lease for a period of 99 years — Sie können einen Pachtvertrag für 99 Jahre abschließen

we rented the house/farm on a lease — wir haben das Haus gemietet/den Bauernhof gepachtet

to let sth on a lease — etw verpachten/vermieten

to be on lease to... — verpachtet/vermietet sein an (+acc)...

to give sb a new lease of life — jdm (neuen) Aufschwung geben

the renovations have given the old farmhouse a new lease of life — durch die Renovierung ist der alte Bauernhof wieder in Schuss gekommen

2. vt
(= take) pachten (from von), in Pacht nehmen (from bei); house, flat, office mieten (from von); equipment mieten, leasen (from von); (= give also lease out) verpachten (to an +acc), in Pacht geben (to sb jdm); house, flat, office vermieten (to an +acc); equipment vermieten, leasen (to an +acc)
* * *

lease¹ [liːs]

A s

1. Pacht-, Mietvertrag m

2. a) Verpachtung f, Vermietung f (to an akk)

b) Pacht f, Miete f:

lease of life Pacht auf Lebenszeit;

give sb a new lease of (US on) life jemandem neuen Schwung geben;

she’s given him a new lease of life er erlebt bei ihr seinen zweiten Frühling;

put out to ( oder to let out on) lease → B 1;

take on lease, take a lease of → B 2;

by ( oder on) lease auf Pacht

3. Pachtbesitz m, -gegenstand m, besonders Pachtgrundstück n

4. Pacht-, Mietzeit f:

put out to a lease of five years auf fünf Jahre verpachtet

B v/t

1. lease out verpachten, -mieten ( beide:

to an akk)

2. a) pachten, mieten

b) leasen

lease² [liːs] s (Weberei)

1. (Faden)Kreuz n, Schrank m

2. Latze f

* * *
1. noun
(of land, business premises) Pachtvertrag, der; (of house, flat, office) Mietvertrag, der

be on [a] lease — gepachtet/gemietet sein

give somebody/something a new lease of life — jemandem Auftrieb geben/etwas wieder in Schuss bringen (ugs.)
2. transitive verb
1) (grant lease on) verpachten [Grundstück, Geschäft, Rechte]; vermieten [Haus, Wohnung, Büro]

2) (take lease on) pachten [Grundstück, Geschäft, Rechte]; mieten [Haus, Wohnung, Büro]; leasen [Auto]

* * *

adj.

pachten adj. n.

Miete -n f.

Pacht -en f.

English-german dictionary > lease
7 asset(s)

1. ком. актив; активи; майно; фонди; капітал; кошти; ресурси; засоби; 2. бухг. актив; актив балансу; активи; засоби

1. майнові цінності у формі нерухомості (real property), товарно-матеріальних запасів (inventories¹), цінних паперів (securities), готівки іт. д., які належать окремій особі або підприємству (business²) і від яких чекають економічної вигоди за час їхньої служби; ♦ активи поділяють на дві головні категорії: оборотні (current assets) і необоротні (non-current assets), причому останні ще розподіляють на матеріальні (tangible assets) і нематеріальні (intangible assets) активи; 2. частина балансового звіту (balance sheet), що містить докладний перелік матеріальних цінностей і боргових вимог підприємства

═════════■═════════

accounting asset(s) грошова вартість активу; accrued asset(s)s накопичені активи; available asset(s) вільні активи • незаставні активи • ліквідні активи; bankable asset(s) активи, прийняті банком; blocked asset(s) заморожені активи; capital asset(s) основні засоби • основний капітал • основні фонди • необоротні активи • засоби виробництва • нерухомість • неліквідні активи; cash asset(s) грошові активи • майно в грошовій формі; chief asset(s) основний актив; composite reserve asset(s) універсальні резервні активи; concealed asset(s) приховані активи; contingent asset(s) можливі активи • умовні активи • передбачені активи; current assets; dead asset(s) мертві активи; deferred asset(s) активи майбутніх років • оплачені витрати; depletable asset(s) вичерпані активи; depreciable asset(s) активи, що зношуються • зношуване майно; doubtful asset(s) сумнівні активи; earmarked asset(s) зарезервовані активи; earning asset(s) доходні активи; environmental asset(s) матеріальні ресурси з навколишнього середовища; equity asset(s) власність в акціях; fictitious asset(s) фіктивні активи; financial asset(s) фінансові активи; fixed asset(s) основні засоби • довгострокові активи • необоротні активи; fixed industrial asset(s)s основні промислові фонди; fixed productive asset(s)s основні виробничі активи; floating asset(s) оборотні активи • оборотні засоби; foreign asset(s) закордонні активи; frozen asset(s) заморожені активи; fungible asset(s) взаємозамінні активи; future-yielding asset(s)s активи майбутніх прибутків; gross asset(s) валові активи; gross reserve asset(s) валова сума резервних активів; hidden asset(s) прихований основний капітал • приховані активи; higher-yielding asset(s) прибутковіші види активів; human asset(s)s людський капітал; hypothecated asset(s) заставні активи; illiquid asset(s) неліквідні засоби • неліквідні активи; intangible assets; international asset(s) нерухома власність закордонних компаній; leased asset(s) орендовані активи; limited-life asset(s) майно з обмеженим терміном служби; liquid asset(s) ліквідні активи • оборотний капітал • швидкореалізовані засоби; long-lived asset(s) довгострокові активи; long-term assets; main asset(s) головний актив; monetary asset(s) грошовий актив; net asset(s) чисті активи • нетто-активи; net equity asset(s) чиста вартість акціонерного капіталу; net fixed asset(s) залишкова вартість основного капіталу; net tangible asset(s) чисті матеріальні активи; nominal asset(s) умовні активи • активи, умовно оцінені в балансі; non-current assets; nondistributable asset(s) неподільні активи; nonmonetary asset(s) речові активи; nonproductive asset(s) непродуктивний капітал • непродуктивні фонди; operating asset(s) оперативні активи; original asset(s) початковий капітал; overvalued asset(s) активи із завищеною вартістю; owned asset(s) власні активи; partnership asset(s) засоби акціонерного товариства • засоби підприємства • засоби спілки; permanent asset(s) основний капітал; personal asset(s) особисте майно • особиста власність; physical asset(s) реальні активи • реальні основні засоби; plant asset(s) виробничі активи; pledged asset(s) заставний актив • заставні основні засоби; principal asset(s) головний актив; property asset(s) власний капітал • необоротні активи • основні засоби; quick asset(s) ліквідні активи • швидкореалізовані активи; real asset(s) нерухоме майно • нерухомість; realizable asset(s) активи, що легко реалізуються; rented asset(s) орендовані активи; risk-free asset(s) безпечні активи • високоліквідні активи; risky asset(s) ризикований актив • небезпечний актив; segment asset(s) часткові активи; short-lived asset(s) активи з коротким терміном служби; short-term asset(s) короткострокові активи; sticky asset(s) неліквідні активи • важкореалізовані активи; tangible assets; total asset(s) загальна сума майна • сума активів; total tangible asset(s) загальна вартість матеріальних активів; undervalued asset(s) активи із заниженою вартістю; unrestricted net asset(s)s необмежені чисті активи; wasting asset(s) вичерпні активи • активи убування • невідновлювані активи • майно, що зношується; working asset(s) оборотні засоби • оборотні активи

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asset(s) account рахунок активу; asset(s)s acquisition придбання активів; asset(s)s and liabilities актив і пасив балансу; asset(s)s available for distribution вільні активи для розподілу; asset(s)-backed security застава, забезпечена активами; asset(s) backing забезпечення активами; asset(s) formation утворення активів; asset(s)s held капітал, вкладений в банк; asset(s) item запис активу балансу; asset(s)/liability management регулювання активу і пасиву; asset(s) management керування активами; asset(s)s not in use невикористовувані активи; asset(s)s of a company капітал компанії; asset(s) on current account засоби на поточному рахунку; asset(s)s pledged as security заставлена нерухомість; asset(s) price risk курсовий ризик активів; asset(s) quality rating system система кваліфікації активів; asset(s) revaluation reserve резервний фонд для переоцінки вартості активів; asset(s) sales продаж активів; asset(s) stripping поглинання компанії, чиї акції котируються нижче від вартості активів; asset(s) swap обмін активами; asset(s) turnover оборотність активів; capital asset(s) pricing model модель оцінки капітальних активів; capitalized value of asset(s) капіталізована вартість активів; cash flow of asset(s)s грошовий потік активів; disposal of asset(s)s реалізація активів • виручка з продажу майна; to freeze asset(s)s заморожувати/заморозити активи; to realize asset(s)s реалізувати активи; useful life of a capital asset(s) корисний термін служби капітальних активів • корисний термін основних фондів

assets²: liabilities²; assets¹ ‡ A. assets¹ (383); assets² ‡ financial statements (385)

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актив < фр. actif — діяльний < лат. activus — діяльний, енергійний; фіксується в першій половині XIX ст. (ЕС-СУМ 1: 48; ЕСУМ 1: 57)

пр. liability², liabilities²

The English-Ukrainian Dictionary > asset(s)

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Словари и энциклопедии на Академике

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(use of rented property)

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Словари и энциклопедии на Академике

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(use of rented property)

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