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1 Raw Materials account
Бухгалтерия: счёт "Сырье", "Материалы" -
2 raw materials account
s COMPT compte de primeres matèries -
3 Raw Materials account
счет "Сырье", "Материалы"Специализированный англо-русский словарь бухгалтерских терминов > Raw Materials account
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4 Raw Materials inventory account
Бухгалтерия: счёт "Сырье", "Материалы"Универсальный англо-русский словарь > Raw Materials inventory account
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5 Raw Materials inventory account
счет "Сырье", "Материалы"Специализированный англо-русский словарь бухгалтерских терминов > Raw Materials inventory account
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6 raw
1. adjective1) (uncooked) roh2) (inexperienced) unerfahren; blutig [Anfänger]; see also academic.ru/60810/recruit">recruit 1. 1), 3)touch or hit a raw nerve — einen wunden Punkt od. eine empfindliche Stelle treffen
4) (chilly) nasskalt6) (fig.): (unpolished) grob7) (Statistics) unaufbereitet2. nountouch somebody on the raw — (Brit. coll.) jemanden an [s]einer verwundbaren Stelle treffen
* * *[ro:]1) (not cooked: raw onions/meat.) roh2) (not prepared or refined; in the natural state: raw cotton; What raw materials are used to make plastic?) Roh-...3) (with the skin rubbed and sore: My heel is raw because my shoe doesn't fit properly.) wund4) (untrained; inexperienced: raw recruits.) unerfahren•- rawness- a raw deal
- raw material* * *1. (unprocessed) roh, unbehandelt\raw material Rohstoff m\raw sewage ungeklärte Abwässer pl\raw silk Rohseide f2. (uncooked) rohin their \raw state im Rohzustand, in ungekochtem Zustand3. (of information) Roh-\raw data Rohdaten pl\raw evidence unbestätigter Hinweis\raw figures Schätzzahlen pl, Schätzungen pl4. (inexperienced) unerfahrena \raw beginner/recruit ein blutiger Anfänger/eine blutige Anfängerin5. (unbridled) rein\raw energy pure Energie\raw power rohe Kraft6. (outspoken) offena \raw drama ein offenes Drama8. (cold) raua \raw wind ein rauer Wind9.▶ to expose a \raw nerve [or spot] einen wunden Punkt berührenII. nin the \raw nackt2. (hiding nothing)in the \raw ungeschönt, ohne jede Beschönigung3.▶ to touch sb on the \raw BRIT, AUS jdn an einer empfindlichen Stelle treffen, einen wunden Punkt bei jdm berühren* * *[rɔː]1. adj (+er)1) (= uncooked) meat, food roh; (= unprocessed) roh, Roh-; alcohol rein, unvermischt; cloth ungewalkt; leather ungegerbt; cotton roh, naturbelassen, unbehandelt; rubber roh; sewage ungeklärtraw edge (of cloth etc) — ungesäumte Kante
it's a raw deal (inf) — das ist eine Gemeinheit (inf)
to give sb a raw deal (inf) — jdn benachteiligen, jdn unfair behandeln
to get a raw deal — schlecht wegkommen (inf)
2) (= naked, pure basic) emotion nackt, unverfälscht; energy ursprünglich, impulsiv, nackt; talent ungeschliffen, elementar; ambition, statistics nackt; courage elementar, unverfälscht; facts nackt, unverfälscht, ungeschöntraw score ( US Sch ) — bloße Punktergebnisse or Punkte pl
3) (= inexperienced) troops, recruit neu, unerfahrenred and raw —
to touch a raw nerve (fig) — einen wunden Punkt berühren, einen rohen or offen liegenden Nerv berühren
2. n1)2)life/nature in the raw — die raue Seite des Lebens/der Natur
* * *raw [rɔː]A adj (adv rawly)1. roh2. a) roh, ungekochtb) ungeklärt (Abwässer)3. WIRTSCH, TECH roh, Roh…, unbearbeitet, z. B.a) ungebrannt (Ton)b) ungegerbt (Leder)c) ungewalkt (Tuch)d) ungesponnen (Wolle)e) unvermischt, unverdünnt (Alkohol):raw oil Rohöl n;raw silk Rohseide f4. FOTO unbelichtet:raw stock Rohfilm(e) m(pl)5. noch nicht ausgewertet, unaufbereitet (Daten etc):raw draft Rohentwurf m7. US roh, primitiv (Hütte etc)8. a) wund (gerieben) (Haut)b) offen (Wunde)9. roh, grob:a) geschmacklos (Bild etc)b) sl ungehobelt, wüst10. unerfahren, grün umg:a raw beginner ein blutiger Anfänger11. unwirtlich, rau, nasskalt (Klima, Wetter)12. umg gemein, unfair:give sb a raw deal jemandem übel mitspielenB s1. wunde oder wund geriebene Stelle2. fig wunder Punkt:touch sb on the raw jemanden an seiner empfindlichen Stelle oder empfindlich treffen3. WIRTSCHa) Rohstoff m, -ware fb) meist pl Rohzucker m4. in the rawa) im Natur- oder Rohzustand,life in the raw das Leben, hart und grausam wie es ist* * *1. adjective1) (uncooked) roh2) (inexperienced) unerfahren; blutig [Anfänger]; see also recruit 1. 1), 3)3) (stripped of skin) blutig [Fleisch]; offen [Wunde]; (sore) wund [Füße]touch or hit a raw nerve — einen wunden Punkt od. eine empfindliche Stelle treffen
4) (chilly) nasskalt5) (untreated) Roh[haut, -holz, -seide, -zucker, -erz, -leder]; (undiluted) rein [Alkohol]6) (fig.): (unpolished) grob7) (Statistics) unaufbereitet2. nountouch somebody on the raw — (Brit. coll.) jemanden an [s]einer verwundbaren Stelle treffen
* * *adj.grob adj.rau adj.rauh (alt.Rechtschreibung) adj.roh adj.unbearbeitet adj. -
7 счёт Сырье, Материалы
Универсальный русско-английский словарь > счёт Сырье, Материалы
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8 счет Сырье, Материалы
Специализированный русско-английский словарь бухгалтерских терминов > счет Сырье, Материалы
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9 Werkstoff
Werkstoff m IND material, MAT* * ** * *Werkstoff
[raw] material, artificial material;
• feuerfeste Werkstoffe refractories;
• Werkstoffanforderung material requisitioned;
• Werkstoffbearbeitung materials handling;
• Werkstoffbedarf material requirements;
• Werkstoffbedarfsplanung direct materials budget;
• Werkstoffbehandlung materials handling (US);
• Werkstoffbestand raw materials inventory;
• Werkstoffbestandskosten direct goods account;
• Werkstoffdurchlauf material flow;
• Werkstoffeinsparung savings of raw material;
• Werkstoffempfangsbescheinigung material-received report (US);
• Werkstoffentnahmeschein material requisition slip;
• Werkstoffermüdung material fatigue;
• Werkstoffersatz raw-material substitution;
• Werkstofffestigkeit tensile strength;
• Werkstoffforscher materials researcher. -
10 Empire, Portuguese overseas
(1415-1975)Portugal was the first Western European state to establish an early modern overseas empire beyond the Mediterranean and perhaps the last colonial power to decolonize. A vast subject of complexity that is full of myth as well as debatable theories, the history of the Portuguese overseas empire involves the story of more than one empire, the question of imperial motives, the nature of Portuguese rule, and the results and consequences of empire, including the impact on subject peoples as well as on the mother country and its society, Here, only the briefest account of a few such issues can be attempted.There were various empires or phases of empire after the capture of the Moroccan city of Ceuta in 1415. There were at least three Portuguese empires in history: the First empire (1415-1580), the Second empire (1580-1640 and 1640-1822), and the Third empire (1822-1975).With regard to the second empire, the so-called Phillipine period (1580-1640), when Portugal's empire was under Spanish domination, could almost be counted as a separate era. During that period, Portugal lost important parts of its Asian holdings to England and also sections of its colonies of Brazil, Angola, and West Africa to Holland's conquests. These various empires could be characterized by the geography of where Lisbon invested its greatest efforts and resources to develop territories and ward off enemies.The first empire (1415-1580) had two phases. First came the African coastal phase (1415-97), when the Portuguese sought a foothold in various Moroccan cities but then explored the African coast from Morocco to past the Cape of Good Hope in South Africa. While colonization and sugar farming were pursued in the Atlantic islands, as well as in the islands in the Gulf of Guinea like São Tomé and Príncipe, for the most part the Portuguese strategy was to avoid commitments to defending or peopling lands on the African continent. Rather, Lisbon sought a seaborne trade empire, in which the Portuguese could profit from exploiting trade and resources (such as gold) along the coasts and continue exploring southward to seek a sea route to Portuguese India. The second phase of the first empire (1498-1580) began with the discovery of the sea route to Asia, thanks to Vasco da Gama's first voyage in 1497-99, and the capture of strong points, ports, and trading posts in order to enforce a trade monopoly between Asia and Europe. This Asian phase produced the greatest revenues of empire Portugal had garnered, yet ended when Spain conquered Portugal and commanded her empire as of 1580.Portugal's second overseas empire began with Spanish domination and ran to 1822, when Brazil won her independence from Portugal. This phase was characterized largely by Brazilian dominance of imperial commitment, wealth in minerals and other raw materials from Brazil, and the loss of a significant portion of her African and Asian coastal empire to Holland and Great Britain. A sketch of Portugal's imperial losses either to native rebellions or to imperial rivals like Britain and Holland follows:• Morocco (North Africa) (sample only)Arzila—Taken in 1471; evacuated in 1550s; lost to Spain in 1580, which returned city to a sultan.Ceuta—Taken in 1415; lost to Spain in 1640 (loss confirmed in 1668 treaty with Spain).• Tangiers—Taken in 15th century; handed over to England in 1661 as part of Catherine of Braganza's dowry to King Charles II.• West Africa• Fort/Castle of São Jorge da Mina, Gold Coast (in what is now Ghana)—Taken in 1480s; lost to Holland in 1630s.• Middle EastSocotra-isle—Conquered in 1507; fort abandoned in 1511; used as water resupply stop for India fleet.Muscat—Conquered in 1501; lost to Persians in 1650.Ormuz—Taken, 1505-15 under Albuquerque; lost to England, which gave it to Persia in the 17th century.Aden (entry to Red Sea) — Unsuccessfully attacked by Portugal (1513-30); taken by Turks in 1538.• India• Ceylon (Sri Lanka)—Taken by 1516; lost to Dutch after 1600.• Bombay—Taken in 16th century; given to England in 1661 treaty as part of Catherine of Braganza's dowry for Charles II.• East Indies• Moluccas—Taken by 1520; possession confirmed in 1529 Saragossa treaty with Spain; lost to Dutch after 1600; only East Timor remaining.After the restoration of Portuguese independence from Spain in 1640, Portugal proceeded to revive and strengthen the Anglo- Portuguese Alliance, with international aid to fight off further Spanish threats to Portugal and drive the Dutch invaders out of Brazil and Angola. While Portugal lost its foothold in West Africa at Mina to the Dutch, dominion in Angola was consolidated. The most vital part of the imperial economy was a triangular trade: slaves from West Africa and from the coasts of Congo and Angola were shipped to plantations in Brazil; raw materials (sugar, tobacco, gold, diamonds, dyes) were sent to Lisbon; Lisbon shipped Brazil colonists and hardware. Part of Portugal's War of Restoration against Spain (1640-68) and its reclaiming of Brazil and Angola from Dutch intrusions was financed by the New Christians (Jews converted to Christianity after the 1496 Manueline order of expulsion of Jews) who lived in Portugal, Holland and other low countries, France, and Brazil. If the first empire was mainly an African coastal and Asian empire, the second empire was primarily a Brazilian empire.Portugal's third overseas empire began upon the traumatic independence of Brazil, the keystone of the Lusitanian enterprise, in 1822. The loss of Brazil greatly weakened Portugal both as a European power and as an imperial state, for the scattered remainder of largely coastal, poor, and uncolonized territories that stretched from the bulge of West Africa to East Timor in the East Indies and Macau in south China were more of a financial liability than an asset. Only two small territories balanced their budgets occasionally or made profits: the cocoa islands of São Tomé and Príncipe in the Gulf of Guinea and tiny Macau, which lost much of its advantage as an entrepot between the West and the East when the British annexed neighboring Hong Kong in 1842. The others were largely burdens on the treasury. The African colonies were strapped by a chronic economic problem: at a time when the slave trade and then slavery were being abolished under pressures from Britain and other Western powers, the economies of Guinea- Bissau, São Tomé/Príncipe, Angola, and Mozambique were totally dependent on revenues from the slave trade and slavery. During the course of the 19th century, Lisbon began a program to reform colonial administration in a newly rejuvenated African empire, where most of the imperial efforts were expended, by means of replacing the slave trade and slavery, with legitimate economic activities.Portugal participated in its own early version of the "Scramble" for Africa's interior during 1850-69, but discovered that the costs of imperial expansion were too high to allow effective occupation of the hinterlands. After 1875, Portugal participated in the international "Scramble for Africa" and consolidated its holdings in west and southern Africa, despite the failure of the contra-costa (to the opposite coast) plan, which sought to link up the interiors of Angola and Mozambique with a corridor in central Africa. Portugal's expansion into what is now Malawi, Zambia, and Zimbabwe (eastern section) in 1885-90 was thwarted by its oldest ally, Britain, under pressure from interest groups in South Africa, Scotland, and England. All things considered, Portugal's colonizing resources and energies were overwhelmed by the African empire it possessed after the frontier-marking treaties of 1891-1906. Lisbon could barely administer the massive area of five African colonies, whose total area comprised about 8 percent of the area of the colossal continent. The African territories alone were many times the size of tiny Portugal and, as of 1914, Portugal was the third colonial power in terms of size of area possessed in the world.The politics of Portugal's empire were deceptive. Lisbon remained obsessed with the fear that rival colonial powers, especially Germany and Britain, would undermine and then dismantle her African empire. This fear endured well into World War II. In developing and keeping her potentially rich African territories (especially mineral-rich Angola and strategically located Mozambique), however, the race against time was with herself and her subject peoples. Two major problems, both chronic, prevented Portugal from effective colonization (i.e., settling) and development of her African empire: the economic weakness and underdevelopment of the mother country and the fact that the bulk of Portuguese emigration after 1822 went to Brazil, Venezuela, the United States, and France, not to the colonies. These factors made it difficult to consolidate imperial control until it was too late; that is, until local African nationalist movements had organized and taken the field in insurgency wars that began in three of the colonies during the years 1961-64.Portugal's belated effort to revitalize control and to develop, in the truest sense of the word, Angola and Mozambique after 1961 had to be set against contemporary events in Europe, Africa, and Asia. While Portugal held on to a backward empire, other European countries like Britain, France, and Belgium were rapidly decolonizing their empires. Portugal's failure or unwillingness to divert the large streams of emigrants to her empire after 1850 remained a constant factor in this question. Prophetic were the words of the 19th-century economist Joaquim Oliveira Martins, who wrote in 1880 that Brazil was a better colony for Portugal than Africa and that the best colony of all would have been Portugal itself. As of the day of the Revolution of 25 April 1974, which sparked the final process of decolonization of the remainder of Portugal's third overseas empire, the results of the colonization program could be seen to be modest compared to the numbers of Portuguese emigrants outside the empire. Moreover, within a year, of some 600,000 Portuguese residing permanently in Angola and Mozambique, all but a few thousand had fled to South Africa or returned to Portugal.In 1974 and 1975, most of the Portuguese empire was decolonized or, in the case of East Timor, invaded and annexed by a foreign power before it could consolidate its independence. Only historic Macau, scheduled for transfer to the People's Republic of China in 1999, remained nominally under Portuguese control as a kind of footnote to imperial history. If Portugal now lacked a conventional overseas empire and was occupied with the challenges of integration in the European Union (EU), Lisbon retained another sort of informal dependency that was a new kind of empire: the empire of her scattered overseas Portuguese communities from North America to South America. Their numbers were at least six times greater than that of the last settlers of the third empire.Historical dictionary of Portugal > Empire, Portuguese overseas
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11 ЭКОНОМИКА БИЗНЕС И ФИНАНСЫ
@хозяйство @экономика economy @плановое хозяйство planned economy @рыночное хозяйство market economy @Общий рынок Common Market @Всемирная Торговая Организация @ВТО World Trade Organization (WTO) @Международный валютный фонд @МВФ International Monetary Fund (IMF) ЕБРР см. Европейский банк реконструкции и развития @Европейский банк реконструкции и развитияEuropean Bank for Reconstruction and Development (EBRD)@Всемирный банк World Bank @Евро Euro @(пере)выполнить план to fulfill/(over)fulfill a plan @прибыльноprofitable@выгодно advantageous @прибыль profit @рентабельность profitability @спад recession @производитель producer @потребитель consumer @потребительские товары consumer goods @товары широкого потребления mass consumer goods @потребление consumption @соглашение по разделу продукции @СРП product sharing agreement (PSA) @сбережения savings (e.g. in savings bank account) @экономия, экономить savings, to save on something/ economize @темпы роста growth rate @спрос и предложение supply and demand @продажа и закупка sales and purchase @средства производства means of production @предприниматель entrepreneur @предприятие enterprise @совместное предприятие joint venture/enterprise @малое предприятие small enterprise @среднее предприятие medium enterprise @работодатель employer @служащий employee @повышать производительность труда to raise labor productivity @хозрасчет cost accounting @себестоимость production/prime cost/ cost price, cost @самофинансирование self-financing @самоокупаемый profitable, self-subsidizing @самоокупаемостьcost recovery@биржаstock exchange/(AmE) stock market@фондовый рынок stock market @биржевой маклер broker @ценные бумаги securities @акционерное общество stock company @акция stock @портфель portfolio @доля share @коэффициент ratio @держатель акций stockholder @облигация bond @Государственная казначейская облигация @ГКО government, treasury bond (T-bill) @паевой фонд unit fund, mutual fund @котироваться be listed on stock market @котировка listing @денежная масса money supply @акционерный капиталequity capital@чистая стоимость капиталаequity investment@основной капиталfixed capital@кредитное соглашениеloan agreement@оборотный инструментnegotiated instrument@бухгалтерский учетaccounting, auditing@ревизия @контрольная проверка audit @учет и отчетность accounting and reporting @ограниченная ответственность limited liability @неплатежеспособность insolvency Syn: несостоятельность @сырье raw materials @природные ресурсы natural resources @нефтепровод oil pipeline @трубопровод pipeline @нефтяное месторождение oil field @буровая установка oil rig @выкачка pumping @промысловые скважины oil wells @торговая палата chamber of commerce @фонды предприятия factory assets/funds @отчисления payments @стимул incentive @конкуренция competition @конкурент competitor @конкурентоспособный competitive @рекламный лист descriptive materials, ad @реклама publicity, advertising, commercials @трудоемкий labor intensive @капиталоемкий capital intensive @руководство @управление @менеджмент management, administration @рабочая сила manpower @эксплуатировать to manage, run (e.g. a firm, hotel) @выпуск @объем производства output @валюта currency конвертируемая - convertible твердая - hard @свободно конвертируемая валюта @СКВ freely convertible currency @утечка капитала capital flight @вексельbill (of exchange)@переводной вексель promissory note @банкомат ATM (cash machine) @эмиссия issue @заём loan @ссуда loan @срок погашения maturity @задолженность arrears @ипотека mortgage @залог collateral @кредитодательlender@получатель borrower @безвозмездная субсидия grant @процентная ставка interest rate @учетная ставка discount rate, bank rate @вклад deposit @счет 1. account 2. bill @издержки costs @затратыexpenditures@расходы expenses @наличные cash @накладные расходы overhead @обесценение @амортизация depreciation @внешняя задолженность external debt @управление риском risk management @капиталовложения @инвестиции capital investment @инвестор @вкладчик investor @поступления revenue @текучесть кадров personnel turnover @военно-промышленный комплекс @ВПК military-industrial complex @ВНП @валовой национальный продукт GNP (Gross National Product) @ВВП валовой внутренний продукт на душу населения GDP (Gross Domestic Product) per capita @фонд потребления, накопления consumption, accumulation fund @торговый оборот turnover @товарооборот commodity turnover, circulation @долгосрочныйlong-term@среднесрочный medium-term @текущие планы current plans @дефицитный scarce, rare @дефицит shortage, deficit @оптовыйwholesale@розничный retail @платежный баланс balance of payments @торговый баланс balance of trade @сальдо balance @активы assets @пассивы liabilities @Госбанк State Bank @торгпред trade representative @торгпредство trade mission @торговый советник trade/commercial counselor @прейскурант price list @внутренний рынок domestic market @пробный заказ trial order @скидка discount @пользоваться спросом to be in demand @сбыт sales @поставитьto deliver@снабжать to supply @поставщик supplier @поставка delivery @условия поставки terms of delivery @условия платежа terms of payment @фрахт freight @фрахтование chartering @страхование insurance @склад warehouse/storehouse @груз cargo @погрузкаloading@разгрузка unloading @аккредитив letter of credit @рассрочка платежа credit terms, installment payment plan @торги @заявка на торгах @предложение bid @тендерtender@коносамент bill of lading @запчасти spare parts @фактура invoice @посредник agent, intermediary @подрядчик contractor @закупить to buy/purchase @закупка procurement @заказчик client/customer @погашение кредитов repayment of credit @ставка возмещения rate of reimbursement @брать на себя расходы to cover expenses @пошлина tariff @паушальная сумма lump sum @КПД @коэффициент полезного действия efficiency @забраковать to find/turn out to be defective/ substandard/reject @порча damage @понесенные убытки losses sustained/incurred @передать дело в арбитраж to submit dispute to arbitration @экспортировать to export @экспортные поступления export earnings @импортировать to import @запатентовать to patent @секвестр budget cuts @Налоговый кодекс Tax code @подоходный налог income tax @налог на добавленную стоимость @НДС value-added tax (VAT) @налогообложение taxation @подлежать налогообложению taxable @подать налоговую декларацию to file taxes @налоговая декларация tax return @освобожденный от налогов, tax-exempt @не облагаемый налогом, @не подлежит налогообложению @налоговые льготы tax privileges, tax relief @уклонение от налогов tax evasion @вычитать @списать с налогов to deduct, write off from taxes @недоимка non-collected taxes @недоимщик tax payer in default @сбор налогов tax collection @Словарь переводчика-синхрониста (русско-английский) > ЭКОНОМИКА БИЗНЕС И ФИНАНСЫ
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12 Wedgwood, Josiah
SUBJECT AREA: Domestic appliances and interiors[br]baptized 12 July 1730 Burslem, Staffordshire, Englandd. 3 January 1795 Etruria Hall, Staffordshire, England[br]English potter and man of science.[br]Wedgwood came from prolific farming stock who, in the seventeenth century, had turned to pot-making. At the age of 9 his education was brought to an end by his father's death and he was set to work in one of the family potteries. Two years later an attack of smallpox left him with a weakness in his right knee which prevented him from working the potter's wheel. This forced his attention to other aspects of the process, such as design and modelling. He was apprenticed to his brother Thomas in 1744, and in 1752 was in partnership with Thomas Whieldon, a leading Staffordshire potter, until probably the first half of 1759, when he became a master potter and set up in business on his own account at Ivy House Works in Burslem.Wedgwood was then able to exercise to the full his determination to improve the quality of his ware. This he achieved by careful attention to all aspects of the work: artistic judgement of form and decoration; chemical study of the materials; and intelligent management of manufacturing processes. For example, to achieve greater control over firing conditions, he invented a pyrometer, a temperature-measuring device by which the shrinkage of prepared clay cylinders in the furnace gave an indication of the temperature. Wedgwood was the first potter to employ steam power, installing a Boulton \& Watt engine for crushing and other operations in 1782. Beyond the confines of his works, Wedgwood concerned himself in local issues such as improvements to the road and canal systems to facilitate transport of raw materials and products.During the first ten years, Wedgwood steadily improved the quality of his cream ware, known as "Queen's ware" after a set of ware was presented to Queen Charlotte in 1762. The business prospered and his reputation grew. In 1766 he was able to purchase an estate on which he built new works, a mansion and a village to which he gave the name Etruria. Four years after the Etruria works were opened in 1769, Wedgwood began experimenting with a barium compound combined in a fine-textured base allied to a true porcelain. The result was Wedgwood's most original and distinctive ware similar to jasper, made in a wide variety of forms.Wedgwood had many followers and imitators but the merit of initiating and carrying through a large-scale technical and artistic development of English pottery belongs to Wedgwood.[br]Principal Honours and DistinctionsFRS 1783.BibliographyWedgwood contributed five papers to the Philosophical Transactions of the Royal Society, two in 1783 and 1790 on chemical subjects and three in 1782, 1784 and 1786 on his pyrometer.Further ReadingMeteyard, 1865, Life of Josiah Wedgwood, London (biography).A.Burton, 1976, Josiah Wedgwood: Biography, London: André Deutsch (a very readable account).LRD -
13 inventory
1. сущ.1) эк. опись, список, реестр (список всех активов с указанием стоимости каждого; напр., список всех активов физического лица, предъявляемый при подаче заявления на получение кредита, список всего имущества, находящегося в здании, и т. п.)2)а) учет, часто мн. товарно-материальные запасы, материально-производственные запасы (совокупность всех запасов предприятия, включая запасы сырья и материалов, запасы комплектующих и полуфабрикатов, запасы незавершенного производства и запасы готовой продукции)Syn:See:inventory accounting, inventory adjustment, inventory analysis, inventory balance, inventory book, inventory cost, inventory carrying cost, inventory control card, inventory control chart, inventory costing, inventory cutoff, inventory cycle, inventory department, inventory equation, inventory in stock, inventory ledger, inventory method, inventory observation, inventory ordering cost, inventory price index, inventory pricing, inventory valuation, inventory valuation adjustment, inventory value, inventory profit, inventory reserve, inventory shortage, inventory shrinkage, inventory status file, inventory taking, inventory turnover, goods-in-process inventory, final goods, factory order 3) raw materials inventory, wholesale inventory, inventory managerб) эк. инвентарь; запас, резерв (в самом широком смысле: все, что хранится на складе; наличные товары)in inventory — в запасе, в наличии
Where item(s) ordered are not in inventory, we will e-mail you and communicate the estimated lead time. — Если заказанного товара/заказанных товаров нет в наличии, сообщим вам о предполагаемом сроке реализации заказа по электронной почте.
Syn:в) фин. портфель [резерв\] ценных бумаг* (совокупность ценных бумаг, находящихся в ведении или принадлежащих данному лицу, напр., ценные бумаги, которые брокер или дилер держат для перепродажи)Orders for stocks that can't be matched are sent to market makers for execution, or we will execute the orders using our own inventory of securities. — Приказы на акции, которые не могут быть выполнены, отправляются на исполнение маркет-мейкерам, либо мы сами выполняем эти приказы, используя наш собственный резерв ценных бумаг.
See:3) учет, упр. = stocktaking 1),to make [take\] an inventory (of) — производить учет (чего-л.)
Take an inventory of everything you own. — Проведите инвентаризацию всего своего имущества.
4) общ. вопросник; анкетаSyn:2. гл.учет, упр. составлять опись [перечень, реестр\] (напр., каких-л. активов); инвентаризироватьYour first task is to inventory all assets that you and your spouse acquired during the marriage. — Ваша первоочередная задача — составить перечень всех активов, которые вы и ваш(а) супруг(а) приобрели за время брака.
* * *
запасы: 1) стоимость запасов товаров, сырья, продукции в процессе работы и готовой продукции компании; см. FIFO;LIFO;2) портфель ценных бумаг физического лица; 3) список всех активов физического лица с указанием стоимости каждого (обычно для получения страховки или кредита); 4) нетто-позиция биржевого брокера или дилера по ценным бумагам; также ценные бумаги, купленные дилером для последующей перепродажи.* * *Товарно-материальные запасы/нетто-позиция биржевого брокера/портфель ценных бумаг. Для компаний - сырье и товары, продажа которых возможна, или которые находятся в процессе подготовки к продаже. Каждый из товаров может оцениваться индивидуально различными способами, включая себестоимость или текущую рыночную стоимость, а также в совокупности различными методами, например, FIFO ('первым пришел - первым ушел') или LIFO ('последним пришел - первым ушел'). При выборе из нескольких полученных альтернативных значений, как правило, используется меньшее значение стоимости во избежание завышения доходов и активов. Для инвестиционных компаний - приобретенные ценные бумаги, которые брокер или дилер держат для перепродажи . инвентарная ведомость Инвестиционная деятельность .* * *Ценные бумаги/Биржевая деятельность1. оборотные фондыЦенные бумаги/Биржевая деятельность2. портфель ценных бумаг -
14 Aufwendungen
Aufwendungen fpl 1. FIN expenditure, outgoings; 2. GEN expenditure; 3. RW charges; 4. WIWI expenditure • Aufwendungen machen RW incur expenses* * *fpl 1. < Finanz> expenditure, outgoings; 2. < Geschäft> expenditure; 3. < Rechnung> charges; 4. <Vw> expenditure ■ Aufwendungen machen < Rechnung> incur expenses* * *Aufwendungen
expenditure, expense, disbursements, improvements, outgoings;
• andere Aufwendungen (Bilanz) other expenses;
• steuerlich anerkannte (steuerabzugsfähige) Aufwendungen allowable expenditure (deduction);
• außerordentliche Aufwendungen extraordinary expenses (income), (Bilanz) special charges;
• außerordentliche und betriebsfremde Aufwendungen extraordinary and outside expenditure;
• betriebliche Aufwendungen operating expenses (expenditure);
• betriebsfremde Aufwendungen non-operating expenses;
• aus dem Erfolg zu deckende Aufwendungen expenditure to be charged to income;
• entstandene Aufwendungen expenditure occasioned;
• entstandene, aber noch nicht fällige Aufwendungen accrued expenses (account payables, US);
• erstmalige Aufwendungen initial expenditure;
• freiwillige Aufwendungen voluntary contributions;
• im Voraus gezahlte Aufwendungen prepaid expenses;
• periodenfremde Aufwendungen periodic charges (cost, expense), time cost;
• private Aufwendungen private expenditure;
• soziale Aufwendungen social expenditure (disbursements);
• andere soziale Aufwendungen (Bilanz) other social expenditure;
• unnütze Aufwendungen waste;
• verschiedene Aufwendungen (Bilanz) miscellaneous expense;
• wertsteigernde Aufwendungen [valuable] improvements;
• Aufwendungen für die Altersversorgung expenditure on retirement pensions;
• Aufwendungen für die Altersversorgung und Unterstützung pensions and assistance, cost of pension plans and related benefits;
• zusätzliche Aufwendungen für leitende Angestellte executive fringes;
• Aufwendungen für ärztliche Behandlungen medical costs;
• Aufwendungen für Bürobedarf expense on office requirements;
• Aufwendungen für die Errichtung von Wohnhäusern residential outlay;
• Aufwendungen für Forschungsarbeiten investment in research;
• Aufwendungen für Leistungen aus dem Käuferland (Exportwirtschaft) local costs;
• Aufwendungen für Löhne und Gehälter wage and salary disbursements;
• Aufwendungen für Rohstoffe cost of raw materials;
• Aufwendungen für Roh-, Hilfs- und Betriebsstoffe (Bilanz) purchases;
• Aufwendungen für Überstunden overtime costs;
• Aufwendungen für Unterstützungen expenditure for relief;
• Aufwendungen aus Verlustübernahme von Konzerngesellschaften transfer of losses from affiliates;
• Aufwendungen nach Verrechnung mit Bestandsveränderungen (Bilanz) cost of materials including changes in inventories;
• Aufwendungen für den Versicherungsbetrieb underwriting expenses;
• Aufwendungen für bezogene Waren outlay for goods supplied;
• Aufwendungen für Wertpapierbesitz security expenses;
• Aufwendungen für den Wohnungsbau housing expenditure;
• Aufwendungen bestreiten to defray the expense;
• beträchtliche Aufwendungen machen to incur heavy expenses. -
15 use
1. n1) употребление, использование, применение2) польза, выгода
- civilian use
- commercial use
- considerable use
- daily use
- dual use
- economical use
- effective use
- efficient use
- end use
- exclusive use
- fraudulent use of an account
- free-of-charge use
- improper use of a patent
- industrial use
- intended use
- internal use
- joint use
- land use
- limited use
- long use
- nonexclusive use
- official use
- ordinary use
- personal use
- practical use
- previous use
- prior use
- private use
- public use
- rational use
- repeated use
- temporary use
- thrifty use
- token use
- unauthorized use
- uneconomical use
- unlawful use
- unlicensed use
- unlimited use
- use of capital
- use of credit
- use of currency
- use of experience
- use of financial resources
- use of funds
- use of an invention
- use of a licence
- use of material resources
- use of materials
- use of a patent
- use of production capacities
- use of property
- use of raw materials
- use of resources
- use of a right
- use of a road
- use of tax shelters
- use of trade customs
- for daily use
- for general use
- for official use
- for personal use
- for public use
- in use
- in general use
- of little use
- under normal use
- unfit for use
- authorize the use
- be in smb's use
- make use
- put to use2. v1) пользоваться, применять2) потреблять, расходовать -
16 surplus
1. noun2. adjectivearmy surplus store/boots — Laden für Restbestände/Schuhe aus Restbeständen der Armee
be surplus to somebody's requirements — von jemandem nicht benötigt werden
surplus stocks — Überschüsse Pl.
* * *['sə'pləs](the amount left over when what is required has been used etc: Canada produces a surplus of raw materials; ( also adjective) surplus stocks; The country had a trade surplus (= exported more than it imported) last month.) der Überschust, Überschuß-...* * *sur·plus[ˈsɜ:pləs, AM ˈsɜ:r-]I. n<pl -es>budget/trade \surplus Haushalts-/Handelsüberschuss m1. (extra) zusätzlich2. (dispensable) überschüssig\surplus stock Lagerbestände pl, Überbestand m* * *['sɜːpləs]1. nÜberschuss m (of an +dat)a balance of trade surplus — ein Überschuss m in der Handelsbilanz
2. adjüberschüssig; (of countable objects) überzähligsale of surplus stock — Verkauf m von Lagerbeständen
have you any surplus sheets I could borrow? — hast du Laken übrig, die ich mir borgen könnte?
it is surplus to ( my) requirements — das benötige ich nicht
surplus store — Geschäft, das billig Lagerbestände verkauft
* * *A s1. Überschuss m, Rest m2. WIRTSCHa) Überschuss m, Mehr(betrag) n(m)c) (unverteilter) Reingewinnd) Mehrwert msurplus population Bevölkerungsüberschuss m;surplus weight Mehr-, Übergewicht n;* * *1. nounÜberschuss, der (of an + Dat.)2. adjectivearmy surplus store/boots — Laden für Restbestände/Schuhe aus Restbeständen der Armee
surplus stocks — Überschüsse Pl.
* * *n.(§ pl.: surpluses)= Mehrbetrag m.Überschuss m. -
17 compras de materias primas
• purchases of expense items• purchases of raw materials• purchases on accountDiccionario Técnico Español-Inglés > compras de materias primas
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18 produce
1 nounproduits m pl;∎ produce of Spain produit en Espagne(a) (manufacture, make) produire, fabriquer;∎ we aren't producing enough spare parts nous ne produisons pas assez de pièces détachées;∎ Denmark produces dairy products le Danemark est un pays producteur de produits laitiers;∎ we have produced three new models this year nous avons sorti trois nouveaux modèles cette année(b) (interest, profit) rapporter;∎ my investments produce a fairly good return mes investissements sont d'un assez bon rapport;∎ this account produces a high rate of interest ce compte rapporte des intérêts élevés(c) (raw materials) produire -
19 коммерческие факторы
В сфере обучения существуют следующие коммерческие факторы: ожидаемый размер гонорара, время готовности/подготовки к проведению обучения, способность привлекать (и сохранять) слушателей. — Commercial factors involved in training are as follows: expected honorarium, availability/lead time for conducting training, ability to attract (and keep) participants.
факторы, определяющие уровни производительности — factors that determine productivity levels
Обычно включают ряд взаимодействующих и взаимно обусловливающих переменных: доступные запасы рабочей силы, земли, сырья, недвижимости, образование и квалификация работников, уровень технологии, методы организации производства, энергия и предприимчивость управляющих и рабочих, а также широкий спектр социальных, психологических и культурных факторов, которые лежат в основе экономических установок и поведения и обусловливают их. — These normally include a number of interacting and mutually conditioning variables, such as available supplies of labor, land, raw materials, capital facilities, education and skills of labor force, level of technology, methods of organizing production, energy and enterprise of managers and workers, and a wide range of social, psychological and cultural factors that underlie and condition economic attitudes and behavior.
Факторы, которые учитываются при разработке плана трудовых ресурсов: изменчивый характер бизнеса, коэффициент выбытия и другие причины потерь в трудовых ресурсах, изменения в социальных условиях и условиях приема на работу, изменения в сфере образования, изменения в содержании работы, изменения в организационной структуре компании и схеме продвижения по службе. — The factors that are taken into account in developing a manpower plan are as follows: the changing nature of the business; the rate of retirement and other causes of staff losses, changes in social and employment conditions, changes in education, changes in job content, changes in the company's organization structure and promotion patter.
Russian-English Dictionary "Microeconomics" > коммерческие факторы
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20 Trade
Owing to the Anglo-Portuguese Alliance, England ( Great Britain after 1707) was, until the 1920s, Portugal's main trading partner. The Methuen Treaty (1703) stipulated that Portuguese wines and English woolens would be exempt from custom duties. The imperial nationalist economic ideas of the Estado Novo directed Portuguese trade toward its Africa colonies of Angola, Mozambique, and Guinea- Bissau. The historical importance of the British export market to Portuguese trade necessitated Portugal becoming a charter member of the European Free Trade Area (EFTA) in 1959.When Britain joined the European Economic Community (EEC) in 1973, Portugal had to follow, with a trade agreement with the European Union (EU). Negotiations between Portugal and the EU produced an accord that stipulated mutual tariff reductions, until their disappearance in mid-1977 on industrial products, while EU member states were allowed to restrict some Portuguese textiles and paper and cork products. Tariffs were also reduced for Portuguese tinned tomatoes and fish, as well as for port wine. Since gaining full membership in the EU in 1986. Portugal's trade has shifted strongly toward continental EU member states. In the 1990s, EEC/EU member states purchased nearly 75 percent of Portugal's exports and supplied nearly 70 percent of its imports. Within the EEC/EU, Britain, Germany, France, and Spain are Portugal's a main trading partners. Portuguese trade with its former colonies fell sharply after the Revolution of 25 April 1974, as Portugal turned away from Africa and toward Europe.In 2007, Portugal's major commodity exports have been textiles, clothing, footwear, machinery, transportation equipment, paper and cork products, wine, tomato paste, chemicals, and plastic products. Portugal's comparative advantage lies in its low hourly costs for skilled labor, which are about 20 percent lower than other EU member states. Manufactured goods account for about 75 percent of merchandise imports; food and beverages about 10 percent; and raw materials (mainly petroleum) about 15 percent.
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