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121 стоимость капитала
1) General subject: (для акционеров) return of capital (= cost of equity: COE) (не следует путать с return ON capital; COE расчитывается по формуле (Capital Gains + Dividends) / Initial Stock Price; http://en.wikipedia.org/wik)2) Economy: capital value, cost of capital (измеряется нормой процента на используемый капитал), cost of funds, value of capital3) Accounting: cost of capital (норма процента на инвестированный капитал), cutoff rate (норма процента на инвестированный капитал)Универсальный русско-английский словарь > стоимость капитала
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122 customer
сущ.1) марк. = consumer 1),ATTRIBUTES: average 2. 2), commercial 1. 1), core 2. 1), current 2. 2), dependable 2. 2), direct 1. 3), distant 1. 1), end 1. 1), external 1. 3), final 1. 3), industrial 1. 1), internal 1. 3), key 2. 1), loyal 1. 1), major 1. 2), potential 2. 1), profitable 1. 1), prospective 2. 2), regular 1. 2), repeat 3. 2), target 3. 2)
foreign ( international) customer — зарубежный клиент, международный клиент
customer-oriented approach — подход, ориентированный на потребителя
customer-oriented pricing — ценообразование, ориентированное на потребителя
Her best customer of wine, olive oil and tobacco was Germany. — Ее лучшим покупателем вина, оливкового масла и табака была Германия.
vendor’s customer — клиент продавца
cash-cow customer — "дойный" клиент
credit card customer — клиент, расплачивающийся кредитной картой
to lose a customer — потерять клиента [покупателя\]
to service [to serve\] customers — обслуживать покупателей [клиентов\]
Ant:higher-priority customer 1), lower-priority customer, customer loop 1), customers flow 2) queueing theorySee:advertising customer, average customer, business customer, cash customer, charge-account customer, cloning customers, commercial customer, core customer, credit customer, current customer, defaulting customer, dependable customer, direct customer, distant customer, end customer, established customer, exacting customer, external customer, final customer, first time customer, first-class customer, government customer, higher-priority customer 2), high-priority customer, impatient customer, industrial customer, institutional customer, internal customer, key customer, long-standing customer, lost customer, loyal customer, major customer, manufacturer's customer, marginal customer, minor customer, non-preferred customer, patient customer, potential customer, preferential customer, preferred customer, premium customer, primary customer, private label customer, profitable customer, prospective customer, registered customer, regular customer, repeat customer, residential customer, retail customer, return customer, secondary customer, separate customer, target customer, ultimate customer, wholesale customer, would-be customer, customer acceptance, customer account, customer accounting, customer advice, customer affairs, customer appeal, customer attitude, customer base, customer behaviour, customer benefit, customer bias, customer category, customer cloning, customer coalition, customer complaint, customer confusion, customer conviction, customer data, customer delight, customer demand, customer departmentalization, customer discrimination, customer dissatisfaction, customer engineer, customer environment, customer evaluation, customer excellence, customer feedback, customer file, customer flow, customer goodwill, customer group, customer information, customer inquiry, customer involvement, customer journal, customer knowledge, customer ledger, customer list, customer location, customer loop 2), customer loyalty, customer management, customer market, customer mix, customer perception, customer perspective, customer preferences, customer profile, customer profitability analysis, customer quality, customer rate, customer relations, customer relationships, customer research, customer response time, customer retention, customer satisfaction, customer segment, customer service, customer size, customer specialization, customer support, customer survey, customer targeting, customer transaction, customer value, customer's account, customer's man, customer's needs, customer's specifications, customers cloning, customers flow 1) create customers, support customers, class of customer, assignment of customers, at the customer's option, business to customer, business-to-customer, circle of customers, class of customer, cloning of customers, customer in service, customer of long standing, know your customer, receivables from customers, voice of the customer, American Customer Satisfaction Index, customer assurance program, customer buying process, customer credit risk, customer financing risk, customer holdover effect, customer's loan consent, customer's net debit balance, Healthcare Customer Service Associate, Know Your Customer Rule2) ТМО клиент, абонент, объект (люди, блоки данных, задания, требования, процессы, сообщения, программы, вызовы, стоящие в очереди на обслуживание к компонентам системы обслуживания; напр., касса, узел коммутации, процессор, программа)See:higher-priority customer 1), lower-priority customer, customer loop 1), customers flow 2) queueing theory
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клиент: лицо, которое приобретает товары или услуги, берет что-либо в аренду (особенно на регулярной основе).* * *. . Словарь экономических терминов .* * *покупатель; заказчик -
123 AAR
1) Компьютерная техника: Association for Automated Reasoning2) Медицина: area at risk (размер площади, подверженной риску)3) Спорт: Able And Ready, All American Racers, All American Racing4) Военный термин: Active Array Radar, Air To Air Refueling, All American Rejects, Army area representative, after-action report, after-action review, air-air refueling, air-augmented rocket, aircraft accident report, alternate acquisition radar5) Математика: Arbitrary Angle Reduction6) Железнодорожный термин: The Association Of American Railroads8) Страхование: against all risks (страхование от всех рисков)9) Автомобильный термин: Angularly Adjusted Roller10) Сокращение: Active Antenna Radar (Anglo-French), Advanced Address Recognizer for OCR (1991 RFP for 1995), Afar, After Action Review, Air-to-Air Radar, Air-to-Air Refuelling, подведение итогов, разбор результатов выполнения задачи, ААР -, American Academy in Rome (Американская академия (археологическое общество) в г. Риме), Association of American Railroads (Ассоциация американских железных дорог), Automotive Affiliated Representatives (Ассоциация филиальных представительств по продаже автомобилей (США))11) Нефть: American Railroads, automatic alternate routing.12) Банковское дело: против всех рисков (against all risks)13) Транспорт: Airport Acceptance Rate, Association of American Railroads14) Экология: average annual rainfall15) СМИ: Aftermarket Automotive Review16) Глоссарий компании Сахалин Энерджи: alkali-aggregate activity, After Action Reviews17) Сетевые технологии: automatic alternative routing, автоматическая альтернативная маршрутизация, маршрутизация с автоматическим обходом неисправных узлов18) Нефть и газ: консорциум "Альфа-групп" и "Аксесс/Ренова" (Alfa - Access/Renova: совладельцы ТНК)19) Общественная организация: Alliance for Aging Research20) NYSE. A M R Corporation -
124 Aar
1) Компьютерная техника: Association for Automated Reasoning2) Медицина: area at risk (размер площади, подверженной риску)3) Спорт: Able And Ready, All American Racers, All American Racing4) Военный термин: Active Array Radar, Air To Air Refueling, All American Rejects, Army area representative, after-action report, after-action review, air-air refueling, air-augmented rocket, aircraft accident report, alternate acquisition radar5) Математика: Arbitrary Angle Reduction6) Железнодорожный термин: The Association Of American Railroads8) Страхование: against all risks (страхование от всех рисков)9) Автомобильный термин: Angularly Adjusted Roller10) Сокращение: Active Antenna Radar (Anglo-French), Advanced Address Recognizer for OCR (1991 RFP for 1995), Afar, After Action Review, Air-to-Air Radar, Air-to-Air Refuelling, подведение итогов, разбор результатов выполнения задачи, ААР -, American Academy in Rome (Американская академия (археологическое общество) в г. Риме), Association of American Railroads (Ассоциация американских железных дорог), Automotive Affiliated Representatives (Ассоциация филиальных представительств по продаже автомобилей (США))11) Нефть: American Railroads, automatic alternate routing.12) Банковское дело: против всех рисков (against all risks)13) Транспорт: Airport Acceptance Rate, Association of American Railroads14) Экология: average annual rainfall15) СМИ: Aftermarket Automotive Review16) Глоссарий компании Сахалин Энерджи: alkali-aggregate activity, After Action Reviews17) Сетевые технологии: automatic alternative routing, автоматическая альтернативная маршрутизация, маршрутизация с автоматическим обходом неисправных узлов18) Нефть и газ: консорциум "Альфа-групп" и "Аксесс/Ренова" (Alfa - Access/Renova: совладельцы ТНК)19) Общественная организация: Alliance for Aging Research20) NYSE. A M R Corporation -
125 aar
1) Компьютерная техника: Association for Automated Reasoning2) Медицина: area at risk (размер площади, подверженной риску)3) Спорт: Able And Ready, All American Racers, All American Racing4) Военный термин: Active Array Radar, Air To Air Refueling, All American Rejects, Army area representative, after-action report, after-action review, air-air refueling, air-augmented rocket, aircraft accident report, alternate acquisition radar5) Математика: Arbitrary Angle Reduction6) Железнодорожный термин: The Association Of American Railroads8) Страхование: against all risks (страхование от всех рисков)9) Автомобильный термин: Angularly Adjusted Roller10) Сокращение: Active Antenna Radar (Anglo-French), Advanced Address Recognizer for OCR (1991 RFP for 1995), Afar, After Action Review, Air-to-Air Radar, Air-to-Air Refuelling, подведение итогов, разбор результатов выполнения задачи, ААР -, American Academy in Rome (Американская академия (археологическое общество) в г. Риме), Association of American Railroads (Ассоциация американских железных дорог), Automotive Affiliated Representatives (Ассоциация филиальных представительств по продаже автомобилей (США))11) Нефть: American Railroads, automatic alternate routing.12) Банковское дело: против всех рисков (against all risks)13) Транспорт: Airport Acceptance Rate, Association of American Railroads14) Экология: average annual rainfall15) СМИ: Aftermarket Automotive Review16) Глоссарий компании Сахалин Энерджи: alkali-aggregate activity, After Action Reviews17) Сетевые технологии: automatic alternative routing, автоматическая альтернативная маршрутизация, маршрутизация с автоматическим обходом неисправных узлов18) Нефть и газ: консорциум "Альфа-групп" и "Аксесс/Ренова" (Alfa - Access/Renova: совладельцы ТНК)19) Общественная организация: Alliance for Aging Research20) NYSE. A M R Corporation -
126 Berechnung
Berechnung f 1. COMP calculation, computation; 2. GEN calculation, estimate* * ** * *Berechnung
(Belastung) charge, charging, (Fakturieren) billing, invoicing, (Preisstellung) pricing, quotation, (Rechnung) reckoning, figuring out, (Überschlag) calculation, computation, account, estimate, rate, valuation, assessment, (Umrechnung) conversion, reduction;
• bei billigster (niedrigster) Berechnung on most moderate terms, at the lowest price (calculation);
• nach meiner Berechnung according to my calculation;
• nach unten stehender Berechnung acording to the statement below;
• annähernde Berechnung approximation;
• erneute Berechnung recalculation;
• falsche Berechnung miscalculation, miscomputation;
• flüchtige Berechnung rough calculation;
• komplizierte Berechnungen complex calculations;
• pauschale Berechnung flat calculation;
• statische Berechnung static calculation;
• überschlägliche Berechnung rude sketch;
• vereinfachte Berechnung short-cut computation;
• vorsichtige Berechnung conservative (safe) estimate;
• Berechnung der Abschreibungssätze (Abschreibungsbeträge auf das Anlagevermögen) capital allowance computation, computation of the capital allowance (Br.);
• Berechnung des Aktienwertes computation of share value;
• Berechnung der Ausgleichspflicht hotchpot calculation (computation);
• Berechnung der Beiträge calculation of contributions;
• Berechnung einer Frist computation of a term;
• Berechnung der Inlandskapitalrendite domestic return-on-capital computation;
• Berechnung der Kosten calculation (computation) of expenses;
• Berechnung der Leistungen calculation of benefits;
• Berechnung der Produktionskapazität capacity evaluation;
• Berechnung der Produktionskosten process costing;
• Berechnung des Satzumfangs cast off, character count (Br.);
• Berechnung der Selbstkosten (des Selbstkostenpreises) costing, cost accounting;
• Berechnung zu höheren Steuersätzen higher rates calculation;
• Berechnung von Zinsen computation of interest;
• Berechnung anstellen (vornehmen) to make a calculation, to calculate, to work a sum. -
127 cash
∎ to pay (in) cash (not credit) payer comptant; (money as opposed to cheque) payer en liquide ou en espèces;∎ to buy/sell sth for cash acheter/vendre qch comptant;∎ cash at bank avoir m en banque;∎ cash against documents comptant contre documents;∎ cash in hand argent ou disponibilités f pl en caisse;∎ cash on shipment paiement à l'expédition;∎ cash with order paiement à la commande, envoi m contre paiementcash account compte m de caisse;cash advance avance m en numéraire, avance de trésorerie;cash balance (status) situation f de caisse; (amount remaining) solde m actif, solde de ou en caisse;ACCOUNTANCY cash basis accounting comptabilité f de caisse ou de gestion;cash benefits avantages m pl en espèces;cash bonus prime f en espèces;cash book livre m ou journal m de caisse;cash box caisse f;cash budget budget m de trésorerie;cash and carry cash and carry m, libre-service m de gros;cash compensation indemnité f en argent;ACCOUNTANCY cash contribution apport m en numéraire ou en espèces;cash crop culture f de rapport ou commerciale;cash deal marché m au comptant;cash debit débit m de caisse;cash deficit déficit m de caisse ou de trésorerie;FINANCE cash deposit versement m ou dépôt m en espèces;cash desk caisse;cash discount escompte m de caisse, remise f sur paiement (au) comptant;cash dispenser distributeur m (automatique) de billets;cash dividend dividende m en espèces;cash equivalents quasi-espèces f pl, actifs m pl facilement réalisables;ACCOUNTANCY cash expenditure dépenses f pl de caisse;cash flow FINANCE cash-flow m, trésorerie f; ACCOUNTANCY (in cash flow statement) marge f brute d'autofinancement;cash flow forecast prévision f de trésorerie;cash flow management gestion f de trésorerie;cash flow problems problèmes m pl de trésorerie;cash flow rate taux m d'autofinancement;cash flow situation situation de trésorerie;ACCOUNTANCY cash flow statement tableau m de financement, tableau des flux de trésorerie;FINANCE cash incentive stimulation f financière;ACCOUNTANCY cash inflow encaissement m;ACCOUNTANCY cash item article m de caisse;BANKING cash machine distributeur (automatique) de billets;cash management gestion de trésorerie, gestion du cash;cash nexus rapports m pl d'argent;cash offer offre f d'achat avec paiement comptant;∎ they made us a cash offer for the flat ils nous ont proposé de payer l'appartement (au) comptant;ACCOUNTANCY cash order ordre m au comptant;ACCOUNTANCY cash outflow décaissement m;cash outgoings sorties de trésorerie;ACCOUNTANCY cash overs excédent m de caisse;cash payment paiement (au) comptant ou en espèces;cash price prix m au comptant;cash purchase achat m au comptant, achat contre espèces;ACCOUNTANCY cash ratio ratio m ou coefficient m de trésorerie;ACCOUNTANCY cash receipt reçu m pour paiement en espèces, reçu d'espèces;ACCOUNTANCY cash receipts rentrées f pl de caisse;ACCOUNTANCY cash receipts and payments rentrées et sorties de caisse;cash register caisse (enregistreuse);ACCOUNTANCY cash report (form) situation de caisse;cash requirements besoins m pl de trésorerie;cash reserves réserves f pl en espèces;cash return revenu m;cash sale vente f au comptant;cash settlement liquidation f en espèces;cash shortage insuffisance f d'espèces, manquant m en caisse;ACCOUNTANCY cash statement état m ou bordereau m ou relevé m de caisse;ACCOUNTANCY cash surplus restant m en caisse;cash terms conditions f pl au comptant;cash transaction opération f ou transaction f au comptant;cash value valeur f vénale;ACCOUNTANCY cash voucher pièce f de caisse, PC f;cash withdrawal retrait m d'espèces(bond, savings certificate) se faire rembourser, réaliserBritish faire les comptes, faire la caisse
См. также в других словарях:
accounting rate of return — ➔ return1 * * * accounting rate of return UK US noun [C] (plural accounting rates of return) (ABBREVIATION ARR) ACCOUNTING ► the amount of money you invest in a project divided by the amount of profit you expect to get from it. Accounting rates … Financial and business terms
accounting rate of return — ARR An accounting ratio that expresses the profit of an organization before interest and taxation, usually for a year, as a percentage of the capital employed at the end of the period. Variants of the measure include using profit after interest… … Accounting dictionary
accounting rate of return — ARR An accounting ratio that expresses the profit of an organization before interest and taxation, usually for a year, as a percentage of the capital employed at the end of the period. Variants of the measure include using profit after interest… … Big dictionary of business and management
Accounting Rate of Return - ARR — ARR provides a quick estimate of a project s worth over its useful life. ARR is derived by finding profits before taxes and interest. ARR is an accounting method used for purposes of comparison. The major drawbacks of ARR are that it uses profit… … Investment dictionary
rate of return — The annual income earned from the investment of resources in a commercial or economic activity, usually expressed as a percentage of the original investment. In a discounted cash flow appraisal, for example, the rate of return may be expressed as … Accounting dictionary
required rate of return — The rate of return, usually expressed as a percentage, that an organization determines is necessary before an investment can be regarded as profitable and therefore justified. In a discounted cash flow appraisal the required rate of return may be … Accounting dictionary
Rate of return — In finance, rate of return (ROR), also known as return on investment (ROI), rate of profit or sometimes just return, is the ratio of money gained or lost (whether realized or unrealized) on an investment relative to the amount of money invested.… … Wikipedia
rate of return — Calculated as the (value now minus value at time of purchase) divided by value at time of purchase. For equities ( equity), we often include dividends with the value now. See also: return, annual rate of return. Bloomberg Financial Dictionary * * … Financial and business terms
Учетный (расчетный) коэффициент окупаемости (ACCOUNTING RATE OF RETURN) — Отношение суммы прибыли за период к усредненной стоимости инвестиций, произведенных в течение этого периода Важно, что учетный коэффициент окупаемости оценивается по фактическому доходу, а не по дисконтированным потокам денежных средств … Словарь терминов по управленческому учету
Internal rate of return — The internal rate of return (IRR) is a capital budgeting metric used by firms to decide whether they should make investments. It is an indicator of the efficiency or quality of an investment, as opposed to net present value (NPV), which indicates … Wikipedia
internal rate of return — ( IRR) A measure of yield that relates the cash flow from each interest payment and the cash flow from the investment s redemption value at maturity to the purchase price of the investment. It is a present value calculation that reflects the time … Financial and business terms