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1 накопленный капитал
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2 накопленный капитал
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3 накопленный капитал
Banks. Exchanges. Accounting. (Russian-English) > накопленный капитал
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4 накопленный капитал
1) Accounting: capital accumulated capital2) Advertising: accumulated capitalУниверсальный русско-английский словарь > накопленный капитал
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5 капитал накопленный
accrued/accumulated capital -
6 капитал
Богатство в виде денег или собственности, накопленное или используемое в предприятии. — The wealth, whether in money or property, accumulated by or employed in business.
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7 резервный капитал
1. accumulated surplusрезервный капитал; резерв банка — surplus reserve
2. profit and loss surplusизнос основного капитала, основных средств — wear and tear
3. reserve capital4. reserve fund5. surplus reserveРусско-английский большой базовый словарь > резервный капитал
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8 база для исчисления тарифа
база для исчисления тарифа
Величина стоимости активов, согласно которой электроэнергетическое предприятие имеет право получать определённую норму прибыли, установленную органом регулирования. База для исчисления тарифа, как правило, рассчитывается на основе стоимости оборудования, которое используется для предоставления услуг, и может быть рассчитана одним из нижеследующих методов или их сочетанием: расчёт стоимости в текущих ценах, обоснованных капиталовложений, восстановительной стоимости, первоначальной стоимости. В зависимости от используемого метода, база для исчисления тарифа включает денежные средства, оборотный капитал, материалы и запасы, а также отчисления на амортизацию, ремонт и некапитальное строительство, авансы от заказчиков на строительство, отсроченный налог на прибыль и налог на капиталовложения. (Стоимость инвестиций, по которым коммунальному предприятию предоставляется возможность получать разумную норму прибыли.)
[Англо-русский глосcарий энергетических терминов ERRA]EN
rate base
The value of property upon which a utility is permitted to earn a specified rate of return as established by a regulatory authority. The rate base generally represents the value of property used by the utility in providing service and may be calculated by any one or a combination of the following accounting methods: fair value, prudent investment, reproduction cost, or original cost. Depending on which method is used, the rate base includes cash, working capital, materials and supplies, and deductions for accumulated provisions for depreciation, contributions in aid of construction, customer advances for construction, accumulated deferred income taxes, and accumulated deferred investment tax credits. (The value of investments on which a utility is given an opportunity to earn a reasonable rate of return.)
[Англо-русский глосcарий энергетических терминов ERRA]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > база для исчисления тарифа
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9 нераспределенная прибыль
1. accumulated surplusсчет прибылей; счет излишков — surplus account
2. earned surplus3. net surplusчистый доход, чистая прибыль — net income
4. profit and loss surplus5. rated balance6. retained income7. surplus earningsдоход; прибыль; заработок; поступления — earning earnings
8. unappropriated balanceостаток прибыли; баланс счета прибылей — balance of profit
Русско-английский большой базовый словарь > нераспределенная прибыль
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10 проценты на капитал
1) Economy: interest on capital2) Finances: interest3) Automobile industry: interest (составная часть расходов на эксплуатацию автотранспорта)4) Mining: interest rates on investment5) Patents: accumulated interest6) Mass media: interest on funds7) EBRD: cost of capitalУниверсальный русско-английский словарь > проценты на капитал
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11 износ основных средств
1) General subject: depreciation of fixed assets (счёт 010)3) Economy: wear of fixed assets4) Accounting: capital consumption5) Business: wear and tearУниверсальный русско-английский словарь > износ основных средств
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12 накопленные средства
Banking: accrued capital, accumulated fundsУниверсальный русско-английский словарь > накопленные средства
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13 резервный капитал
1) General subject: reserve fund, (в балансах акционерных обществ) continue in surplus2) Economy: surplus (корпорации и т.п.), surplus reserves, accumulated surplus, profit and loss surplus, surplus reserve3) Accounting: surplus4) Finances: (буферный) buffer stock (Запас товаров, накопленный какой-либо международной ассоциацией для стабилизации цен и предложений.)5) Banking: reserve capital (Irisha, Рудут), surplus funds6) Business: buffer stock, earned surplus, reserve funds, reserve liability7) SAP. covering funds
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