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61 New-year‘s
[ˌnju:΄jiəz] a Նոր տարվա -
62 low-value pool depreciation
"In Australia, a fixed-asset depreciation method. Depreciation is calculated as the sum of low-cost assets (acquisitions) added to the pool in the current fiscal year + second element costs (acquisition adjustments) added in the current fiscal year (depreciated using the low-value pool percentage first-year rate regardless of when they were acquired in the year) + low-value assets added to the pool in the current fiscal year + closing net book value from the previous year (depreciated using the low-value pool percentage rate)."English-Arabic terms dictionary > low-value pool depreciation
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63 sales forecast
"An estimate of sales revenue that typically spans a specific period such as a month, quarter of a year, one half of a year, or a full year." -
64 profit and loss account
A revenue or expense account whose balance will be transferred to a retained earnings account at the end of a fiscal year. Balances in profit and loss accounts determine the net income or net loss for the year. -
65 depreciation convention
One of several predefined rules for calculating depreciation in the year of the acquisition of the asset and the year of the disposal of the asset. -
66 stock grant
"Variable compensation in the form of company stock that is granted outright. Stock grants are almost always restricted in some manner, and vest over time. For example, a grant of 900 shares may be made available to an employee over three years, with 300 shares transferring to employee ownership at the end of each year. Dividends for the stock, however, are often paid to the employee each year based on the number of shares of the grant retained by the company." -
67 carry-forward budget
The budget that is transferred from one fiscal year to the next and that is reserved for open purchase orders in the new fiscal year. -
68 half
I[ha:f] n, a կես, կեսմաս. half the people/time մարդկանց/ժամանակի կեսը. the larger half ավելի մեծ մասը/կեսը. the better half կտկ. թանկագին կեսը, կինը. by halves կիսով չափ/մի կերպ անել. in half կիսովի. go halves ծախ սերը կիսել. the first/second half մրզ. ֆուտ բոլ առաջին/երկրորդ խաղակեսը. half a dozen կես դյուժին. half a year կես տարի. half a glass կես բաժակ. be on half pay կես դրույքով աշ խա տել. a half moon/half circle կիսալուսին. (ժա մա նակի հետ կապված) half past one մեկն անց կես. from half past 5 5-ն անց կեսից. one and a half hour մեկ ու կես ժամ. a year and a half մեկ ու կես տարի. a day and a half մեկ ու կես օրII[ha:f] adv կիսով չափ. half full կիսով չափ լիքը. half asleep կիսաքուն. half done կիսով չափ կա տարված. half raining, half snowing անձրևախառն ձյուն, ձյունախառն անձրև. half as much երկու անգամ պակաս. It wasn’t half bad խսկց. Դա բոլորովին էլ վատ չէ. It didn’t half rain Հորդառատ անձրև էր գալիս -
69 lean
I[li:n] n նիհար, վտիտ. անճարպ. a lean horse/ man նիհար ձի/մարդ. as lean as a rake տա շեղի նման նիհար. lean meat անճարպ միս. grow lean նիհարել. (ոչ արդյունավետ, անարդյու նավետ) a lean year անբերրի տարի. academically lean year վատ առաջադիմության ուսումնական տա րիII[li:n] v հենվել, թեքվել, կռանալ. lean the ladder against the wall աստիճանը պատին հենել. lean the head back գլուխը հետ թեքել. Don’t lean your elbows on the table Արմունկները սե ղա նին մի հենեք. lean on a stick ձեռնափայտին հենվել. (հույս դնել, ապավինել) He leans on his son Նա հույսը դրել է իր որդու վրա. He leans on her for guidance Նա վստահում է այդ կնոջ կարծիքին. lean towards the view կարծիքին հակվել -
70 sabbatical
[sə΄bætikl] a (հրեաների) շաբաթ օրվա հանգստյան օր. sabbatical leave/year մեկամյա ստեղծագործական արձակուրդ համալսարա նական դասախոսների համար. have a sabbatical year ակադեմիական արձակուրդ վերցնել մեկ տարով -
71 succeed
[sək΄si:d] v հաջորդել, փոխարինել. ժա ռանգել. հետևել. Year succeeded year Տարիները հաջորդում էին միմյանց. succeed to ժառան գել. right to succeed ժառանգելու իրավունք. He succeeded his father on the throne Նա ժառանգեց հոր գահը. (հաջողության հասնել) succeed in business/ in one’s carreer բիզնեսում/կա րի ե րա յում հաջողության հասնել. (արդյունքի հասնել, հաջողվել) The attempt succeeded Փորձը հաջողվեց. He succeeded in finishing his thesis Նա հաջողությամբ ավարտեց իր թեզը -
72 level
"The name of a set of members in a dimension hierarchy such that all members of the set are at the same distance from the root of the hierarchy. For example, a time hierarchy may contain the levels Year, Month, and Day." -
73 fiscal period
A division of a fiscal year that is reflected on financial statements. -
74 fixed asset
An accounting classifier used to classify any long-term asset whose cost expiration is recognized over more than one year. -
75 short-term debt
A current obligation that is payable within one year. -
76 1099 report
"A report to the U.S. Internal Revenue Service (IRS) on a 1099 form. A 1099 form is used to report non-employee income and is filed on a calendar year basis. The IRS produces various types of 1099 forms, including Dividend (1099-DIV), Interest (1099-INT), Miscellaneous (1099-MISC), and Retirement (1099-R)." -
77 sales tax settlement period
A division of the year when the business reports and pays collected sales tax to the tax authorities.English-Arabic terms dictionary > sales tax settlement period
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78 section 179
A section of the U.S. Internal Revenue Service tax code that permits some property (fixed assets) to be expensed in the year it is purchased rather than depreciated over a number of years. -
79 carrying cost
"The cost of retaining inventory, whether raw materials, components, or finished goods. Carrying cost typically is expressed as a percentage of inventory value per year or other time period." -
80 inventory turnover
The number of times in a year that a company turns inventory (sells an amount of product equal to the average investment in the product). Inventory turnover is calculated by dividing the annual cost of goods sold by the average inventory investment. Inventory turnover measures the performance of inventory.
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