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61 Комитет по аудиторской практике в Великобритании
Accounting: APC (правопреемник Auditing Practices Board - APB), Auditing Practices Committee (правопреемник Auditing Practices Board - APB)Универсальный русско-английский словарь > Комитет по аудиторской практике в Великобритании
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62 Бюро аудиторской практики
Универсальный русско-английский словарь > Бюро аудиторской практики
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63 Международный комитет по аудиторской практике
Accounting: IAPC (International Auditing Practices Committee), International Auditing Practices Committee (сокр. IAPC)Универсальный русско-английский словарь > Международный комитет по аудиторской практике
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64 аудиторская практика
Accounting: auditing practicesУниверсальный русско-английский словарь > аудиторская практика
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65 методы нечестной конкуренции
Accounting: unfair competitive practicesУниверсальный русско-английский словарь > методы нечестной конкуренции
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66 методы бухгалтерского учета
accounting/ bookkeeping methods/practices/routines4000 полезных слов и выражений > методы бухгалтерского учета
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67 practice
ˈpræktɪs
1. сущ.
1) а) практика;
выполнение, осуществление (на практике) to put in(to) practice ≈ осуществлять in practice Syn: performance, execution;
working, operation б) уст., мн. дела, действия, поступки
2) а) привычка, обычай;
установленный порядок to make a practice of smth. ≈ взять что-л. за правило common, usual practice ≈ обычное дело, обычная практика universal practice ≈ общее правило It was her practice to drink a glass of wine every evening. ≈ У нее была привычка выпивать стакан вина каждый вечер. Syn: procedure, tradition, habit, custom б) обыденность, рутинность It was with difficulty that he was induced to stoop from speculation to practice. ≈ Его с трудом убедили снизойти от размышлений до прозы жизни.
3) практика, деятельность( юриста, врача) group practice ≈ совместная деятельность lucrative practice ≈ выгодное дело professional practice ≈ профессиональная деятельность legal practice ≈ юридическая практика medical practice ≈ врачебная/лечебная практика private practice ≈ частная деятельность;
частный бизнес
4) практика, тренировка, упражнение practice ground Syn: training
5) воен. учебная боевая стрельба practice ammunition ≈ учебные боеприпасы Syn: instruction practice
6) а) обыкн. мн. интриги, козни, происки corrupt practices ≈ взяточничество sharp practice ≈ мошенничество Syn: machination, treachery;
trickery, artifice б) тайный сговор, тайное соглашение( с отрицательными целями) Syn: collusion, conspiracy в) уловка, маневр (как элемент сплетенной интриги)
2. гл.;
= practise практика;
применение, осуществление на практике - in * на практике, на деле, фактически;
на поверку - to put in(to) * осуществлять, проводить в жизнь - theory without * is useless теория без практики бессмысленна /мертва/ обычай;
обыкновение;
привычка;
установившийся порядок - international * международная практика - established diplomatic * установившаяся /общепринятая/ дипломатическая практика - usual /routine/ * обычная /установившаяся/ практика;
обычное дело - * of trade торговый обычай, торговая практика - to make a * of daily exercise взять себе за правило ежедневно делать физзарядку - my usual * is to tip the waiter я имею обыкновение давать чаевые - it was then the * тогда это было принято - the * of going to bed late привычка поздно ложиться спать ритуал;
церемониал тренировка, упражнение - choir * репетиция хора - dry rowing * (спортивное) "сухой" курс гребли - * ground (военное) учебный плац;
(сельскохозяйственное) опытное поле - * jump (спортивное) учебный прыжок;
пробный прыжок - to be out of * разучиться, давно не заниматься( чем-л.) - to keep in * держать себя в форме, не прекращать тренировок /занятий/ - she's doing her * at the piano она упражняется в игре на рояле - I haven't done much * я мало упражнялся /тренировался/ - it takes years of * нужны годы /упорных/ занятий - * makes perfect навык мастера ставит учебная стрельба (тж. instruction *) - * ammunition (военное) учебные боеприпасы - * dummy( военное) учебный патрон практика, деятельность (врача, адвоката) - dental * зубоврачебная практика - to be in * практиковать - he has retired from * он бросил практику практика, клиентура - he has a large * он имеет большую практику /клиентуру/ (юридическое) процессуальная норма;
процессуальное право pl (устаревшее) делишки, махинации - corrupt *s ловкие происки - discreditable *s темные дела - sharp *s мошенничество происки, интрига (американизм) тренироваться, упражняться, практиковаться( американизм) тренировать, обучать( американизм) практиковать, заниматься (какой-л.) деятельностью профессионально( американизм) осуществлять, применять на практике (американизм) (on, upon) пользоваться, злоупотреблять( чем-л.) ;
играть( на чем-л.) (американизм) делать (что-л.) по привычке, иметь обыкновение accounting ~ практика отчетности auditing ~ порядок проведения ревизии banking ~ банковская практика ~ практика, упражнение, тренировка;
to be out of practice не упражняться, не иметь практики business ~ практика ведения торгово-промышленной деятельности business ~ практика деловых отношений commercial ~ торговая практика common ~ обычай court ~ судебная практика customary ~ обычная практика ~ (обыкн. pl) происки, интриги;
corrupt practices взяточничество;
discreditable practices темные дела;
sharp practice мошенничество illegal ~ запрещенная практика in ~ на поверку;
to put in(to) practice осуществлять in ~ на практике, на деле investment ~ практика инвестирования ~ привычка, обычай;
установленный порядок;
it was then the practice это было тогда принято;
to put into practice ввести в обиход, в обращение legal ~ юридическая практика marketing ~ метод сбыта medical ~ врачебная практика official ~ официальная практика practice v = practise ~ клиентура ~ круг занятий ~ нормы процесса, процессуальные нормы, процессуальное право ~ обыкновение ~ обычай, обыкновение ~ обычай ~ практика, деятельность (юриста, врача) ~ практика, упражнение, тренировка;
to be out of practice не упражняться, не иметь практики ~ практика;
применение;
осуществление на практике;
established practice установившаяся практика ~ практика ~ привычка, обычай;
установленный порядок;
it was then the practice это было тогда принято;
to put into practice ввести в обиход, в обращение ~ (обыкн. pl) происки, интриги;
corrupt practices взяточничество;
discreditable practices темные дела;
sharp practice мошенничество ~ процессуальная норма ~ процессуальное право ~ ритуал ~ тренировка ~ воен. учебная боевая стрельба ~ attr. учебный, практический;
опытный ~ for granting loans практика предоставления ссуд ~ for granting permits практика выдачи разрешений ~ ground с.-х. опытное поле;
practice march учебный марш;
practice makes perfect посл. = навык мастера ставит ~ ground воен. учебный плац ~ ground с.-х. опытное поле;
practice march учебный марш;
practice makes perfect посл. = навык мастера ставит ~ ground с.-х. опытное поле;
practice march учебный марш;
practice makes perfect посл. = навык мастера ставит practice v = practise practise: practise заниматься (чем-л.), практиковать ~ практиковать(ся), упражнять(ся) ;
тренировать(ся) ;
practise upon обманывать;
злоупотреблять (чем-л.) ~ применять, осуществлять;
to practise what one preaches жить согласно своим взглядам;
to practise (smb.'s) teachings следовать( чьему-л.) учению in ~ на поверку;
to put in(to) practice осуществлять ~ привычка, обычай;
установленный порядок;
it was then the practice это было тогда принято;
to put into practice ввести в обиход, в обращение sales ~ торговая практика selling ~ торговая деятельность ~ (обыкн. pl) происки, интриги;
corrupt practices взяточничество;
discreditable practices темные дела;
sharp practice мошенничество sharp: ~ продувной, хитрый;
недобросовестный;
he was too sharp for me он меня перехитрил;
sharp practice мошенничество sound business ~ разумная практика деловых отношений trade ~ торговая практика vocational ~ профессиональная практикаБольшой англо-русский и русско-английский словарь > practice
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68 practice
[ˈpræktɪs]accounting practice практика отчетности auditing practice порядок проведения ревизии banking practice банковская практика practice практика, упражнение, тренировка; to be out of practice не упражняться, не иметь практики business practice практика ведения торгово-промышленной деятельности business practice практика деловых отношений commercial practice торговая практика common practice обычай court practice судебная практика customary practice обычная практика practice (обыкн. pl) происки, интриги; corrupt practices взяточничество; discreditable practices темные дела; sharp practice мошенничество illegal practice запрещенная практика in practice на поверку; to put in(to) practice осуществлять in practice на практике, на деле investment practice практика инвестирования practice привычка, обычай; установленный порядок; it was then the practice это было тогда принято; to put into practice ввести в обиход, в обращение legal practice юридическая практика marketing practice метод сбыта medical practice врачебная практика official practice официальная практика practice v = practise practice клиентура practice круг занятий practice нормы процесса, процессуальные нормы, процессуальное право practice обыкновение practice обычай, обыкновение practice обычай practice практика, деятельность (юриста, врача) practice практика, упражнение, тренировка; to be out of practice не упражняться, не иметь практики practice практика; применение; осуществление на практике; established practice установившаяся практика practice практика practice привычка, обычай; установленный порядок; it was then the practice это было тогда принято; to put into practice ввести в обиход, в обращение practice (обыкн. pl) происки, интриги; corrupt practices взяточничество; discreditable practices темные дела; sharp practice мошенничество practice процессуальная норма practice процессуальное право practice ритуал practice тренировка practice воен. учебная боевая стрельба practice attr. учебный, практический; опытный practice for granting loans практика предоставления ссуд practice for granting permits практика выдачи разрешений practice ground с.-х. опытное поле; practice march учебный марш; practice makes perfect посл. = навык мастера ставит practice ground воен. учебный плац practice ground с.-х. опытное поле; practice march учебный марш; practice makes perfect посл. = навык мастера ставит practice ground с.-х. опытное поле; practice march учебный марш; practice makes perfect посл. = навык мастера ставит practice v = practise practise: practise заниматься (чем-л.), практиковать practice практиковать(ся), упражнять(ся); тренировать(ся); practise upon обманывать; злоупотреблять (чем-л.) practice применять, осуществлять; to practise what one preaches жить согласно своим взглядам; to practise (smb.'s) teachings следовать (чьему-л.) учению in practice на поверку; to put in(to) practice осуществлять practice привычка, обычай; установленный порядок; it was then the practice это было тогда принято; to put into practice ввести в обиход, в обращение sales practice торговая практика selling practice торговая деятельность practice (обыкн. pl) происки, интриги; corrupt practices взяточничество; discreditable practices темные дела; sharp practice мошенничество sharp: practice продувной, хитрый; недобросовестный; he was too sharp for me он меня перехитрил; sharp practice мошенничество sound business practice разумная практика деловых отношений trade practice торговая практика vocational practice профессиональная практика -
69 APB
орг.
* * *
abbrev.: APB Accounting Principles Board Совет по принципам бухгалтерского учета: Совет Американского института дипломированных (сертифицированных) бухгалтеров (American Institute of Certified Public Accountants - AICPA), который в 1959-1973 гг. выпускал многочисленные правила бухгалтерского учета, известные как Общепринятые бухгалтерские принципы; см. Generally Accepted Accounting Principles;* * ** * *. Accounting Principles Board . Small Business Taxes & Management . -
70 ejercicio
m.1 exercise (tarea, deporte).hacer ejercicio to (do) exerciseejercicio físico physical exercise2 test (exam).3 practicing.ya no está en ejercicio he no longer practices4 exercising.5 financial year (finance).ejercicio económico/fiscal financial/tax year6 workout, drill, work-out, work-out session.* * *3 DEPORTE exercise4 FINANZAS year\en ejercicio practising (US practicing)hacer ejercicio to do exercise, take exerciseejercicio económico financial year, fiscal yearejercicios espirituales spiritual retreat* * *noun m.1) exercise2) practice* * *SM1) [físico] exercise2) (Educ) exercise3) (Mil) exerciselas tropas españolas participan en los ejercicios de la OTAN — Spanish troops are taking part in NATO exercises
ejercicio acrobático — (Aer) stunt
4) [de cargo]abogado en ejercicio — practising o (EEUU) practicing lawyer
5) (Com, Econ) financial year, fiscal yearejercicio contable — year of account, accounting year
ejercicio fiscal — fiscal year, tax year
6) (Rel)* * *1) ( actividad física) exercise2)a) ( de profesión) practiceb) ( de función)c) (de derecho, poder) exercise (frml)3) (Educ)a) ( trabajo de práctica) exerciseb) (prueba, examen) test, exam4) (Mil) exercise, maneuver*5) (Econ, Fin) fiscal year (AmE), financial year (BrE)* * *= exercise, drill, drill practice, drill exercise, tenure.Ex. As a concluding exercise, therefore, it would be helpful for you to try some examples of analysis and translation on your own.Ex. An example of the type of drill which might be applied to the study of bibliographies is given below.Ex. No reinforcement drill practice was given to the control group.Ex. As drill exercises in writing, the writing of book reviews has little to commend it.Ex. During his tenure, OSU was recognized for the high quality Selective Dissemination of Information (SDI) program it developed in serving both students and faculty.----* causado por el ejercicio = exercise-induced.* cuaderno de ejercicios = workbook [work-book].* ejercicio abdominal = sit-up.* ejercicio complementario = follow-up activity.* ejercicio de calentamiento = warm-up, warm-up exercise.* ejercicio de comprensión = comprehension exercise.* ejercicio económico = business year, accounting year.* ejercicio fiscal = tax year, fiscal year, business year, accounting year.* ejercicio físico = workout, physical exercise, exercise.* ejercicio físico consistente en saltar sin desplazarse abriendo y cerrando l = jumping jack.* ejercicio mental = mental gymnastics, mental operation.* ejercicio muscular = muscle exercise.* ejercicio práctico = practical, practical exercise, hands-on exercise.* ejercicios de clase = school tasks.* ejercicio y práctica = drill and practice.* en ejercicio = incumbent, practising [practicing, -USA].* hacer ejercicio físico = work out.* hacer ejercicios de calentamiento = limber up.* inducido por el ejercicio = exercise-induced.* instalación para el ejercicio físico = physical facility.* instrucción mediante ejercicios = drilling.* libro de ejercicios = workbook [work-book].* programa de ejercicio físico = exercise programme.* provocado por el ejercicio = exercise-induced.* * *1) ( actividad física) exercise2)a) ( de profesión) practiceb) ( de función)c) (de derecho, poder) exercise (frml)3) (Educ)a) ( trabajo de práctica) exerciseb) (prueba, examen) test, exam4) (Mil) exercise, maneuver*5) (Econ, Fin) fiscal year (AmE), financial year (BrE)* * *= exercise, drill, drill practice, drill exercise, tenure.Ex: As a concluding exercise, therefore, it would be helpful for you to try some examples of analysis and translation on your own.
Ex: An example of the type of drill which might be applied to the study of bibliographies is given below.Ex: No reinforcement drill practice was given to the control group.Ex: As drill exercises in writing, the writing of book reviews has little to commend it.Ex: During his tenure, OSU was recognized for the high quality Selective Dissemination of Information (SDI) program it developed in serving both students and faculty.* causado por el ejercicio = exercise-induced.* cuaderno de ejercicios = workbook [work-book].* ejercicio abdominal = sit-up.* ejercicio complementario = follow-up activity.* ejercicio de calentamiento = warm-up, warm-up exercise.* ejercicio de comprensión = comprehension exercise.* ejercicio económico = business year, accounting year.* ejercicio fiscal = tax year, fiscal year, business year, accounting year.* ejercicio físico = workout, physical exercise, exercise.* ejercicio físico consistente en saltar sin desplazarse abriendo y cerrando l = jumping jack.* ejercicio mental = mental gymnastics, mental operation.* ejercicio muscular = muscle exercise.* ejercicio práctico = practical, practical exercise, hands-on exercise.* ejercicios de clase = school tasks.* ejercicio y práctica = drill and practice.* en ejercicio = incumbent, practising [practicing, -USA].* hacer ejercicio físico = work out.* hacer ejercicios de calentamiento = limber up.* inducido por el ejercicio = exercise-induced.* instalación para el ejercicio físico = physical facility.* instrucción mediante ejercicios = drilling.* libro de ejercicios = workbook [work-book].* programa de ejercicio físico = exercise programme.* provocado por el ejercicio = exercise-induced.* * *A (actividad física) exercisedebes comer menos y hacer más ejercicio you should eat less and exercise more o take more exerciseel ejercicio físico physical exerciseB1(de una profesión, una función): el título faculta para el ejercicio de la docencia the certificate qualifies o allows you to teachdecisiones tomadas en el ejercicio de su cargo decisions taken in the course of his dutiesun militar en ejercicio a regular soldierabogado en ejercicio practicing lawyerel ejercicio democrático del poder the democratic exercise of power2(de un derecho): renunciaron al ejercicio del derecho al voto they chose not to exercise their right to voteC1 (trabajo de práctica) exerciseun ejercicio para reducir el abdomen an exercise to flatten the abdomenejercicios de piano/inglés piano/English exercises2 (prueba, examen) test, examCompuestos:repetition exercise o drillsubstitution exercise o drillshooting/rifle practicempl:la semana que viene tienen ejercicios espirituales they are going on a retreat next weekD ( Mil) exercise, maneuver** * *
ejercicio sustantivo masculino
1 ( actividad física) exercise;
2 (Educ)
3 ( de profesión) practice
4 (Mil) exercise, maneuver( conjugate maneuver)
ejercicio sustantivo masculino
1 exercise
2 (desempeño de profesión) practice
3 (movimiento físico) exercise: hace ejercicio todos los días, she does exercises every day
4 Fin tax year
ejercicio económico, financial year
5 (examen, esp práctico) exam, proof
(deberes prácticos) exercices
♦ Locuciones: estar en ejercicio, to practise one's profession: es juez en ejercicio, she's a practising judge
' ejercicio' also found in these entries:
Spanish:
deberse
- memoria
- oxidarse
- bicicleta
- buzo
- ejecutar
- exceso
- función
- hacer
- plana
- relajar
- sencillo
- trotar
English:
bracing
- conducive
- do
- exercise
- financial year
- flabby
- object
- practice
- practicing
- practise
- practising
- press-up
- pursuit
- rowing machine
- work off
- work out
- comprehension
- drill
- financial
- malpractice
- running
- sit
- strike
- tax
- tenure
- warm
- work
* * *ejercicio nm1. [deporte] exercise;hacer ejercicio to exercise, to do exerciseejercicios de calentamiento warm-up exercises;ejercicio físico physical exercise;ejercicios de mantenimiento keep-fit exercises2. [tarea] exercise;ejercicios de inglés/guitarra English/guitar exercisesRel ejercicios espirituales retreat;ejercicios de tiro target practice3. [examen] test, US quiz;el profesor nos puso un ejercicio escrito/oral the teacher gave us a written/an oral Br test o US quiz4. Mil exercise5. [de profesión] practising;[de cargo, funciones] carrying out;se le acusa de negligencia en el ejercicio de sus funciones he has been accused of negligence in carrying out o in the performance of his duties;(estar) en ejercicio (to be) in practice;ya no está en ejercicio he no longer practises;un médico en ejercicio a practising doctor6. [de poder, derecho] exercising;el ejercicio del voto the use of one's vote7. Econ financial yearejercicio económico financial year;ejercicio fiscal tax year* * *m1 exercise;hacer ejercicio exercise2 COM fiscal year, Brfinancial year3 MIL:en ejercicio(s) on maneuvers, Br on manoeuvres* * *ejercicio nm1) : exercise2) : practice* * *ejercicio n exercisehacer ejercicio to exercise / to take exercise -
71 pratica
f (pl -che) practice( esperienza) experience( atto) filemettere in pratica put into practicefare pratica gain experience, become more experiencedpratiche pl papers, documentsfare le pratiche necessarie per qualcosa take the necessary steps for somethingfare le pratiche per passaporto gather together the necessary documentation forin pratica in practiceavere pratica di qualcosa have experience of something* * *pratica s.f.1 practice: in pratica le cose sono molto differenti, in practice things are quite different; mettere in pratica qlco., to put sthg. into practice: è un'ottima occasione per mettere in pratica quello che abbiamo imparato, it is an excellent occasion for putting into practice what we have learnt; mettere in pratica i consigli di qlcu., to take s.o.'s advice (o to act on s.o.'s advice) // in pratica il lavoro è finito, practically speaking the job is finished // ha parlato per due ore, ma in pratica non ha detto niente di utile, he spoke for two hours but actually (o in actual fact) he said nothing useful // val di più la pratica della grammatica, (prov.) practice is better than theory2 ( esperienza, conoscenza) practice, experience; training: ha molta pratica del suo mestiere, he has great experience in his job; ho molta pratica di bambini, I have a lot of experience with children; far pratica, to practise; far pratica presso un avvocato, to be articled to a lawyer; non ha pratica del mondo, he has no practical knowledge of the world; non hai abbastanza pratica per questo lavoro, you haven't enough experience for this job; non ho pratica della lingua, di questi attrezzi, I am not familiar with the language, with these tools; le lingue si imparano soprattutto con molta pratica, languages are learnt above all with a lot of practice; non ho pratica in questo campo, I have no experience in this field; ogni giorno scrivo a macchina per un'ora per prender pratica, every day I practise typing for an hour; parlo per pratica, I speak from experience; si è fatto una gran pratica di queste cose, he has gained a wide experience of these things; pratica degli affari, business experience; sta facendo pratica presso un fabbro, he is serving his apprenticeship with a blacksmith; perdere la pratica, to lose the knack // (dir.): pratica legale, pupillage in chambers (o legal training); certificato di pratica legale, practising certificate // (amm.) pratica contabile, accounting practice // (econ.): pratica industriale sleale, unfair labour practice; pratiche commerciali restrittive, ( della concorrenza) restrictive trade practices4 ( affare, faccenda) matter, affair; business: non voglio aver niente a che fare con questa pratica, I don't want to have anything to do with this matter // pratica illecita, illegal activity5 pl. ( complesso di atti, formule ecc.) practices: pratiche magiche, superstiziose, magic, superstitious practices; pratiche religiose, religious observances6 pl. ( trattative) negotiations: le pratiche per la vendita andarono per le lunghe, the negotiations for the sale dragged on7 ( incartamento, documento) file, dossier; ( documento) paper: non trovo la pratica di tuo fratello, I can't find your brother's file (o dossier); archiviare una pratica, to pigeonhole (o to shelve) a file; sbrigare una pratica, to deal with a case; espletare una pratica, to complete the paperwork; le pratiche sono in corso, steps are being taken; sta facendo le pratiche per avere indietro quel denaro, he is taking the necessary steps to get that money back; sto facendo le pratiche per il passaporto, I am getting the papers ready for my passport; le pratiche per la patente, the papers to get a driving licence // (amm.) pratiche del personale, personnel records8 (mar.) pratique: aver libera pratica, to be out of quarantine; dar libera pratica a una nave, to grant pratique.* * *1) practicemettere qcs. in pratica — to put sth. into practice
in pratica — in practice, virtually; (a tutti gli effetti) for all practical purposes; (in concreto) in concrete terms
2) (esercizio, esperienza) practice, (practical) experience; (conoscenza) knowledgeavere pratica con qcs., nel fare qcs. — to have experience with sth., in o at doing sth.
fare pratica — to practise, to train
fare pratica presso qcn. — to be apprenticed to sb
3) (operazione, rituale) practice4) (faccenda)5) (abitudine) practice, custom6) amm. burocr. dossier, fileistruire, archiviare una pratica — to open, close a file
••val più la pratica che la grammatica — prov. practice makes perfect
* * *praticapl. - che /'pratika, ke/sostantivo f.1 practice; la teoria e la pratica theory and practice; mettere qcs. in pratica to put sth. into practice; in pratica in practice, virtually; (a tutti gli effetti) for all practical purposes; (in concreto) in concrete terms2 (esercizio, esperienza) practice, (practical) experience; (conoscenza) knowledge; avere pratica con qcs., nel fare qcs. to have experience with sth., in o at doing sth.; le manca la pratica she lacks (practical) experience; fare pratica to practise, to train; fare pratica presso qcn. to be apprenticed to sb.3 (operazione, rituale) practice; - che religiose religious practices4 (faccenda) - che illecite illegal activity5 (abitudine) practice, custom6 amm. burocr. dossier, file; - che paperwork; istruire, archiviare una pratica to open, close a fileval più la pratica che la grammatica prov. practice makes perfect. -
72 international
прил.1) общ. международный; интернациональный (связанный с двумя или более странами, относящийся к нескольким странам, происходящий при участии нескольких стран или их представителей)international peace — международный мир, мир во всем мире
Syn:See:International Accounting Standards, international adjudication, international administration, international administrative law, international affairs, international agency, international agreement, international arbitrage, international arbitration, International Baccalaureate, International Bank Account Number, international bill of exchange, international bond, international borrowing and lending, international business, international business administration, international capital flows, international cartel, international commerce, international commercial arbitration, international commercial law, international commodity agreement, international commodity body, international company, International Comparison Program, international competition, international competitive bidding, international competitiveness, international competitor, International Conference on Financing for Development, international contract, international cooperation, international copyright, international corporation, international credit, International Data Base, international dealer, international debt, international deficit, international delinquency, international department, International Depositary Receipt, International Depository Receipt, international development bank, international diplomacy, international distortion, international diversification, international division, international division of factors, international division of labour, international divorce, international economics, international equity, international equity fund, international exchange ratio, international extradition, international factor movements, international factoring, international finance, international finance subsidiary, international financial institution, international financial system, international firm, international fund, international institution, international investment, international investment position, international investor, international jurist, international labour migration, international law, international leasing, international legal capacity, international liquidity, international load line, international macroeconomics, international management, international market, international marketer, international marketing, international marketing environment, international microeconomics, international migration, international monetary arrangement, international monetary cooperation, international monetary economics, international monetary order, international monetary reform, international monetary reserves, international monetary system, international multimodal transport, international mutual fund, international name, international order, international organization, international payments, international policy coordination, international politics, international private law, international promissory note, international public law, international relations, international reserve currency, international reserve system, international reserves, international sale, international sales contract, international securities, International Securities Identification Number, international standard, International Standard Audiovisual Number, International Standards of Accounting and Reporting, International Standards on Auditing, international surplus, international technology transfer, international tender, international terrorism, international trade, international trademark, international trading company, international transportation, international travel, International Atomic Energy List, International Banking Act, International Bovine Meat Agreement, International Coffee Agreement, International Commercial Terms, International Dairy Arrangement, International Emergency Economic Powers Act, International Financial Reporting Standards, International Gold Pool, International Grains Agreement, International Industrial List, International Maritime Dangerous Goods Code, International Market Insight, International Merchandise Trade Statistics, International Munitions List, International Olive Oil Agreement, International Rules for the Interpretation of Trade Terms, International Safety Management Code, International Standard Classification of Occupations, International Standard Industrial Classification of all Economic Activities, International Sugar Agreement, International Traffic in Arms Regulations, International Wheat Agreement, International Accounting Standards Board, International Accounting Standards Committee, International Accreditation Forum, International Actuarial Association, International Advertising Association, International Air Transport Association, International Anticounterfeiting Coalition, International Association for Feminist Economics, International Association for Financial Planning, International Association for Insurance Law, International Association for Research in Income and Wealth, International Association for the Protection of Industrial Property, International Association for the Protection of Intellectual Property, International Association for the Study of Insurance Economics, International Association of Administrative Professionals, International Association of Book-keepers, International Association of Classification Societies, International Association of Financial Executives Institutes, International Association of Insurance Supervisors, International Association of Mutual Insurance Companies, International Association of Political Science, International Atomic Energy Agency, International Auditing and Assurance Standards Board, International Auditing Practices Committee, International Bank for Reconstruction and Development, International Banking Facility, International Broadcasting Bureau, International Bureau for the Protection of Intellectual Property, International Centre for Settlement of Investment Disputes, International Chamber of Commerce, International Civil Aviation Organization, International Cocoa Organization, International Coffee Organization, International Confederation of Free Trade Unions, International Congress of Accountants, International Congress of Actuaries, International Convention for Safe Containers, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, 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Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention 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Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Conference on Financing for Development, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations2) общ. международный (распространенный, действующий за пределами национальных границ)See:
* * *
international settlements межгосударственные расчеты, осуществляемые центральными банками. -
73 APB
1) Общая лексика: Accounting Principles Board, (all points bulletin) Ориентировка2) Компьютерная техника: all position busy3) Спорт: All Purpose Bicycle4) Военный термин: Air Priority Board, Aircraft Production Board, All Purpose Bulletin, Army Packaging Board, Self-Propelled Barracks Ship, air portable bridge, aircraft practice bomb, antipersonnel bomb, antipersonnel bomblet, avionics planning baseline5) Религия: All Prayer Bulletin6) Юридический термин: Alpha Phi Beta, Asia Pacific Breweries7) Бухгалтерия: Auditing Practices Board, Комитет принципов бухгалтерского учёта (до 1973 г. - орган Американского общества дипломированных бухгалтеров, Accounting Principles Board)8) Биржевой термин: Accounting Prianciples Board9) Сокращение: Advanced Processor Build, All Points Bulletin, Analysing Printer Base, Self-propelled barracks ship (USA)10) Физиология: Atrial premature beat11) Электроника: Anti Phase Boundary12) Вычислительная техника: Advanced Peripheral Bus (AMBA, ARM)13) Полимеры: atactic polybutene-114) Сахалин А: authorisation for expenditure15) юр.Н.П. комитет по вопросам назначения и продвижения (Appointments and Promotions Board)16) Химическое оружие: Acquisition Program Baseline17) Безопасность: anti-passback18) NYSE. Asia Pacific Fund, Inc. -
74 ökologische Buchführung
бухгалтерский учет природоохранной деятельности
—
[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
ecological bookkeeping
The systematic accounting or recordkeeping of a company's impact on the environment or its progress towards environmentally sound business practices. (Source: ISEP / RHW)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
EN
DE
FR
финансовая оценка экологических проблем
—
[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
environmental accounting
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
EN
DE
FR
Немецко-русский словарь нормативно-технической терминологии > ökologische Buchführung
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75 Kalkulationsaufschlagssatz
Kalkulationsaufschlagssatz
markup percentage;
• Kalkulationsbasis calculation basis;
• Kalkulationsbuch cost ledger (book);
• Kalkulationsbüro estimating office;
• Kalkulationsfaktor calculation item;
• Kalkulationsfehler calculating error, miscalculation, mistake in (wrong) calculation;
• Kalkulationsgrundlage calculation basis;
• Kalkulationsmethode method of calculation, pricing practices;
• Kalkulationsnorm cost standard;
• Kalkulationspreis calculated price;
• Kalkulationsprüfung budgetary service;
• Kalkulationsquote markup percentage;
• Kalkulationsstelle costing department;
• Kalkulationssystem pricing (cost accounting, delivered price, US) system;
• Kalkulationstabelle pricing schedule;
• Kalkulationsverfahren pricing practices;
• Kalkulationszuschlag markup, markon (US);
• endgültiger Kalkulationszuschlag maintained markup.Business german-english dictionary > Kalkulationsaufschlagssatz
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76 Bilanzprüfungswesen
Bilanzprüfungswesen
auditing, accountancy service;
• Bilanzpublizität von Aktiengesellschaften corporate disclosure;
• Bilanzrechnung balance account;
• Bilanzrecht accounting law;
• Bilanzrevision auditing;
• Bilanzsaldo [capital] balance;
• Bilanzschema sample balance sheet (statement heading, US);
• Bilanzstichtag balance-sheet (accounting, statement, US) date;
• Bilanzstruktur balance-sheet structure;
• Bilanzsumme balance-sheet total;
• Bilanztag balance-sheet date;
• Bilanztransparenz transparency in business practices;
• Bilanzüberschuss surplus of assets over liabilities;
• Bilanzuntersuchung ratio analysis, statement analysis (US), breakdown of a balance sheet (US);
• Bilanzverabschiedung approval of a balance sheet;
• Bilanzveränderungen balance-sheet changes;
• Bilanzvergleich comparation of balance sheets;
• Bilanzverkürzung contraction of the balance sheet;
• Bilanzverlust deficit at end of year, loss figure shown in the balance sheet;
• Bilanzverluste accumulated losses;
• ausgewiesener Bilanzverlust loss as shown in the balance sheet;
• Bilanzveröffentlichung publication of a balance sheet;
• Bilanzverschleierung window dressing, cooking (faking) of a balance sheet;
• Bilanzvolumen balance-sheet total (volume);
• Bilanzvorbereitungsbogen work-sheet form (US);
• Bilanzvorlage, Bilanzvorlegung production of balance sheet;
• Bilanzwachstum balance-sheet growth;
• Bilanzwert book (balance-sheet) value;
• Bilanzzahlen balance-sheet figures (data);
• Bilanzzergliederung analysis sheet, breakdown of a balance sheet (US);
• Bilanzziffern balance-sheet figures (data);
• Bilanzziffern in das übliche Bilanzformular übertragen to rework statements into a standard form;
• Bilanzziffern veröffentlichen to make the balance sheets public;
• Bilanzzweck balance-sheet (statement, US) purpose. -
77 байесовский метод
Часто используются в отраслях с низкой гарантией занятости или в тех отраслях, где профсоюзы занимают прочные позиции в переговорах (с нанимателями). (Напр. при высокой конкуренции между нанимателями или в отсутствие внешнего давления со стороны зарубежных конкурентов.) — These are often used in industries where there is little security of employment or where trade unions have considerable bargaining strength.
Метод бухгалтерского учёта основывается на том существенно простом представлении, что любой актив или ресурс имеет два важных аспекта: денежную оценку и соответствующее денежное требование участника, который обладает правом требования, возникающим из него (в качестве владельца или кредитора). — Accounting method is based upon the essentially simple notion that any asset or resource has two important aspects: its money value and the corresponding money claim on that asset accruing to the party who has a legal claim arising from it (whether as owner or as a creditor).
Russian-English Dictionary "Microeconomics" > байесовский метод
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78 employer
сущ.1) эк. тр., юр. работодатель, наниматель (лицо, нанимающее одного или более работников для выполнения трудовых заданий за плату, т. е. вступающее с работником в трудовые отношения)employer liability — ответственность работодателя, обязанности работодателя
worker’s employer — наниматель работника
Syn:See:agricultural employer, associated employer, co-employer, employer of labour, equal opportunities employer, equal opportunity employer, farm employer, farmer-employer, non-agricultural employer, non-contributing employer, self-insured employer, small employer, employer association, employer contribution, employer discrimination, employer federation, employer matching contribution, employer payroll tax, employer pension, employer pickup, employers' association, employer's contribution, employer's liability insurance, employers' organization, employer-employee match, employer relations representative, multi-employer agreement, multi-employer plan, multiple employer plan, professional employer organization, single-employer bargaining, single-employer plan, unfair labor practices by employers, Convention (No. 158) concerning Termination of Employment at the Initiative of the Employer, Employer Identification Number, Employers' Accounting for Pensions, Federal Employer Identification Number, Federal Employer's Liability Act, International Organization of Employers, employee, executive 1), 2), labour relations2) эк., юр., амер. наниматель* (в американском праве: в рамках юридической формы предпринимательства "поручительство" разновидность доверителя; разновидности доверителей выделяются на основании "формы контроля"; наниматель отличается от таких видов доверителей, как "контрактор" и "хозяин", средней степенью контроля над деятельностью поверенного)See:
* * *
работодатель, наниматель, владелец предприятия.* * *работодатель; наниматель; заказчик (по проекту). . Словарь экономических терминов . -
79 Financial Reporting Council
орг.сокр. FRC фин., учет, брит. Совет по финансовой отчетности (создан в 1990 г. для содействия разработке и внедрению адекватной финансовой отчетности; объединяет несколько организаций занимающихся разработкой стандартов аудита, финансового учета и отчетности; работа совета финансируется в равной степени государством, бизнесом и Консультативным комитетом бухгалтерских институтов)See:Англо-русский экономический словарь > Financial Reporting Council
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80 liability
сущ.сокр. liab.1) общ. обязанностьSyn:2) юр. ответственность (за какое-л. действие)to accept [acknowledge, assume, incur, take on\] a liability — принимать (на себя), нести ответственность
We assumed full liability for our children's debts. — Мы приняли на себя полную ответственность за долги наших детей.
Your employer's liability does not cover accidents that you have on your way to work. — Ответственность вашего работодателя не распространяются на несчастные случаи, которые происходят с вами по пути на работу.
See:absolute liability, accountant's liability, advertising liability, automobile liability, bodily injury liability, cargo liability, civil liability, commercial general liability, completed operations liability, damage liability, employee benefits liability, employment practices liability, environmental liability, general liability, joint liability, joint and several liability, legal liability, lender liability, long-tail liability, market share liability, personal injury liability, premises liability, product liability, professional liability, public liability, shipowner's liability, termination liability, third party liability, accountability-as-liability, liability claim, liability insurance, liability limit, liability policy, liability reinsurance, liability risk, property-liability insurance, accountability3)The business has liabilities of 2 million dollars. — Фирма имеет задолженность в 2 млн долл.
He denies any liability for the cost of the court case. — Он отрицает какую-л. ответственность по судебным издержкам.
See:accrued liability, actuarial accrued liability, clearly determinable liability, contingent liability, current liability, deferred liability, deposit liabilities, eligible liabilities, financial liability, foreign liabilities, interest-bearing liabilities, interest-sensitive liabilities, intermediate-term liability, managed liabilities, non-deposit liabilities, past service liability, liabilities and owner's equity, asset/liability management committee, liability-sensitive, current debt, long-term debtб) учет, мн. обязательства (общая сумма долгов организации, возникших в результате экономических операций отчетного периода; отражаются в правой стороне бухгалтерского баланса, в сумме с собственным капиталом равны активам организации)See:current liabilities, off-balance-sheet liability, liability account, liability accounting, liability management, right-hand side, asset, equityв) учет пассивная [убыточная\] позиция ( превышение расходов над доходами)4) общ. помеха, трудность, источник неприятностейHe should go because he has become a liability. — Он должен уйти, ибо он стал помехой.
Employers saw her age as a liability rather than an asset. — Работодателям ее возраст казался скорее помехой, чем ценным качеством.
Syn:hindrance, drawbackSee:5) учет, мн. привлеченный капитал (часть бухгалтерского баланса, в которой отражаются источники образования средств организации, сгруппированные по их принадлежности и назначению)Syn:See:
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обязательство, задолженность, пассив; денежные средства и иные ресурсы или товары, которые данное юридическое лицо кому-то должно; требования на активы физического или юридического лица; обязательства являются следствием контракта или действия, их выполнение обязательно для должника; см. asset;* * *Обязательство (задолженность, пассив). Финансовое обязательство или денежные расходы, которые должны быть исполнены/понесены в определенное время в соответствии с контрактными условиями данного обязательства . Инвестиционная деятельность .* * *обязанность; долг; пассив; денежные обязательства
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