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1 amortization charges
Экономика: амортизационные отчисления -
2 amortization charges
koszty amortyzacjiEnglish-Polish dictionary for engineers > amortization charges
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3 amortization charges
frais m pl d'amortissement -
4 amortization charges
амортизационные отчисления, амортизационные начисленияEnglish-russian dctionary of contemporary Economics > amortization charges
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5 amortization
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6 amortization
Fin1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.EXAMPLEFor tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.Initial cost/useful life = amortization per yearFor example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.$10,000/10 = $1,000 per yearThe amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.Intangibles that can be amortized can include:Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.Organization costs are usually amortized over 60 months;Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.2. the repayment of the principal and interest on a loan in equal amounts over a period of time -
7 charges for depreciation and amortization of fixed assets
Универсальный англо-русский словарь > charges for depreciation and amortization of fixed assets
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8 charges for depreciation and amortization of fixed assets
Англо-русский экономический словарь > charges for depreciation and amortization of fixed assets
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9 charges for amortization of intangible fixed assets
English-russian dctionary of contemporary Economics > charges for amortization of intangible fixed assets
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10 accumulated provision for depreciation and amortization
учет, устар. накопленный резерв на износ и амортизацию* ( формируется из амортизационных отчислений по мере износа активов)See:Англо-русский экономический словарь > accumulated provision for depreciation and amortization
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11 charge
1. n1) цена, плата2) pl расходы, издержки3) налог; сбор; начисление4) долговое обязательство; дебет6) обременение вещи; залоговое право7) обвинение8) юр. обращение взыскания9) обязанность; ответственность
- acceptance charge
- account operation charge
- accrued charges
- activity charges
- actual charges
- additional charge
- additional charges
- administration charge
- administrative charge
- admission charge
- amendment charge
- amortization charges
- average charges
- back charges
- baggage charge
- bank charge for custody of securities
- bank charges
- banking charges
- banking service charge
- baseless charges
- basic charge
- berth charge
- boatmen in charge
- cable charges
- cancellation charge
- capital charges
- carriage charges
- carrying charge
- carrying charges
- checking charges
- collecting charges
- collection charge
- collection charges
- commission charge
- commission charge for a L/C
- community charge
- constant charges
- consular charge
- container charge
- corruption charges
- crane charge
- customs-clearance charges
- daily charge
- decoration charges
- deferred charges
- delivery charge
- delivery charges
- demurrage charges
- departmental charges
- depreciation charges
- designing charges
- detention charges
- direct charges
- discharging charge
- discount charges
- discounting charges
- disinfection charge
- distribution charges
- dock charges
- documentation charges
- embezzlement charge
- emission charge
- encashment charges
- engineering charge
- establishment charges
- estimated charges
- excess charge
- excess baggage charge
- excess weight charge
- exorbitant charges
- extra charge
- extra charges
- finance charge
- financing charge
- financing charges
- fiscal charges
- fixed charge
- fixed charges
- flat charge
- floating charge
- fluctuating charges
- forwarding charges
- freight charges
- frontier charge
- general average and salvage charges
- handling charges
- haulage charges
- hauling charges
- heavy charges
- heavy lifting charges
- heavy rental charges
- hiring charge
- hotel charges
- import charge
- incidental charges
- incurred charges
- indirect charges
- industry track charges
- insurance charge
- insurance charges
- interest charge
- interest charges on capital
- issuance charge
- lading charges
- land charge
- landing charges
- late charge
- levelling charges
- lighter charges
- loading charges
- loan charges
- local charges
- lock charges
- mailing charges
- maintenance charges
- management charges
- minimum charge
- moderate charge
- monthly charge
- mortgage charges
- municipal charges
- night charge
- nonrecurring charge
- one-off charge
- one-time charge
- overhead charges
- overtime charges
- packing charges
- packaging charges
- particular charges
- penalty charge
- per diem charge
- period charges
- pollution charge
- port charges
- porterage charge
- postal charges
- prior charges
- proforma charges
- protest charge
- protest charges
- quay handling charges
- quay landing charges
- quay loading charges
- railway charge
- rate charge
- reconsigning charge
- recovery charges
- redraft charges
- reduced charge
- remittance charge
- remittance charges
- remittance charge for international money orders
- rent charges
- rental charge
- repairing charges
- reweighing charges
- river charge
- salvage charges
- securities fraud charges
- separate charge
- service charge
- service charge on a loan
- shifting charge
- shipping charges
- siding charge
- special charge
- standard charge
- standing charges
- stevedoring charge
- stevedoring charges
- storage charge
- storage charges
- storing charge
- sue charges
- supplementary charges
- surrender charge
- survey charges
- taring charges
- telephone charges
- telex charges
- terminal charges
- token charge
- towage charges
- towing charges
- transaction charge
- transhipment charge
- transit charge
- transport charges
- transportation charge
- transportation charges
- trimming charges
- trust charges
- unloading charge
- unloading charges
- valuation charges
- variable charges
- vehicle ownership charge
- veterinary charges
- waggon hire charge
- warehouse charge
- warehouse charges
- warehousing charge
- weighbridge charge
- weighing charges
- wharfage charges
- winchmen charge
- charges against revenue
- charge for admission
- charges for advertising
- charges for amortization of intangible fixed assets
- charges for carriage
- charge for cheque processing
- charge for clearance
- charge for coining
- charge for collection
- charges for conveyance
- charge for credit
- charge for cross-border funds transfer
- charge for delivery
- charges for depreciation of tangible fixed assets
- charge for engineering
- charge for excess withdrawal
- charge for freight
- charge for interest
- charge for issue of documents
- charge for noting
- charges for the opening of a L/C
- charges for overtime work
- charges for provisions for depreciation of financial fixed assets
- charges for provisions for depreciation of gold and precious metals
- charges for provisions for depreciation of investment securities
- charges for provisions for doubtful debts
- charges for public utility services
- charges for services
- charges for services and facilities
- charges forward
- charges of advertising
- charge of embezzlement
- charge on assets
- charge on imports
- charge on income
- charge on land
- charge on property
- charges forward
- charges paid in advance
- at a charge
- at extra charge
- at a moderate charge
- at no charge
- without charge
- all charges borne
- all charges deducted
- all charges included
- free of charge
- less charges
- be in charge of
- bear charges
- bill the charges
- bring on charge
- calculate charges
- collect charges
- compute charges
- defray the charges
- fix charges
- impose charges
- incur charges
- levy a charge
- levy corruption charges
- make a charge
- put on charge
- reverse charges
- take on charge2. v1) назначать цену; взимать плату3) записывать, относить на счет; дебетовать
- charge a commission
- charge a fee
- charge payment against debt
- charge up
- expenses charged forwardEnglish-russian dctionary of contemporary Economics > charge
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12 depreciation
сущ.1) общ. умаление, уничижение, недооценка; пренебрежение2) эк. обесценивание, обесценение (снижение стоимости чего-л., напр., валюты, товаров, акций, объектов собственности и т. п.)to show depreciation — подвергаться обесценению, обесцениваться (об акциях и т. п.)
Ant:See:3) учет амортизация (постепенное списание стоимости актива в расходы тех отчетных периодов, в которых ожидается получение выгод от использования этого актива; термин, как правило, употребляется только по отношению к материальным активам, а для обозначения амортизации нематериальных активов используется термин "amortization")See:amortization 1), fixed assets, depreciation rate, depreciable asset, accelerated depreciation, Accelerated Cost Recovery System, straight-line depreciation, asset depreciation range system, depreciation method, depreciation charges, accumulated depreciation, depreciated cost, depletion, depreciate, depreciation allowance4) учет износ, обесценение (снижение стоимости объектов основного капитала с течением времени и/или в результате их использования)See:
* * *
1) снижение стоимости или потребление капитала (фиксированных активов) в процессе производства, т. е. износ машин и оборудования; 2) обесценение, снижение курса валюты, девальвация; = devaluation 2; 3) амортизация основного капитала, фиксированных активов: списание их стоимости в течение разрешенного законом периода, т. е. вычет этих сумм из доходов для уменьшения налогового бремени; см. accelerated depreciation;* * *Амортизация (основных средств), обесценение. Неналичные расходы, являющиеся источником свободного потока наличности. Сумма, отчисляемая в течение определенного периода на амортизацию стоимости покупки долгосрочных активов в течение срока службы активов . A method of recovering your purchase price or other basis in an asset over its life rather than deducting the full amount immediately. An expense for book purposes or a deduction for tax purposes. Depreciation is often different for book and tax purposes. See Accelerated Depreciation above. Словарь экономических терминов .* * *Финансы/Кредит/Валютаснижение стоимости капитальных активов-----оценка объема изношенного или использованного капитала в процессе производства национального продукта-----обесценение; амортизационные отчисления; износсумма, начисляемая на счет прибылей и убытков и представляющая собой износ или уменьшение стоимости актива; она обычно является определенным процентом от стоимости актива, зафиксированной в бухгалтерских книгах; однако этот процент может исчисляться от разных стоимостей актива, что отражает и различия в способах начислекил амортизации -
13 расход
муж.
1) (на что-л.) (расходование) expenditure( for), expense
2) мн. расходы (издержки) charges, expenses, exps, outlay;
expenditure большие расходы ≈ heavy expenses вводить кого-л. в расход ≈ to put smb. to expense списывать что-л. в расход ≈ to write smth. off (as a loss) сократить расходы ≈ to cut down expenses покрыть свои расходы ≈ clear one's expenses
3) бух.;
коммерч. debit;
expenditure, outlay
4) (потребление;
о горючем) consumption (of) ∙ вывести/пустить кого-л. в расход ≈ to shoot smb.;
to execute smb. на расход в расходем.
1. (затрата, издержки) expense;
мн. тж. expenditure sg., outlay sg., charges, costs, spending sg.: государственные ~ы State expenditure;
приход и ~ income and expenditure;
административные ~ы administrative (organization) costs;
амортизационные ~ы amortization (depreciation) costs;
арбитражные ~ы arbitration costs;
бюджетные ~ы budgetary expenditures;
валютные ~ы currency expenditures;
денежные ~ы cash expenditures;
командировочные ~ы travelling expenses;
комиссионные ~ы commission expenses;
компенсационные ~ы compensation expenses;
косвенные/прямые ~ы indirect/direct expenses;
накладные ~ы burden costs, overhead charges;
непредвиденные ~ы unforeseen expenses;
непроизводительные ~ы unproductive expenses;
прочие ~ы miscellaneous costs;
статья ~ов items of expenses;
нести ~ы bear expenses;
оплачивать ~ы cover( pay) expenses;
покрывать ~ы meet the expenses, дорожные ~ы travelling expenses;
2. (потребление) consumption;
~ масла oil consumption;
3. (графа в бухгалтерской книге) expenditure;
вводить кого-л. в ~ put* smb. to expense;
списывать что-л. в ~ write* smth. off (as a loss). -
14 payment
(payt; paymt.; pymt)фін. сплата; оплата; плата; платіж; виплата; розрахунокгрошова сума, яка виплачується за що-небудь═════════■═════════additional payment додаткова сплата; advance payment передтермінова сплата • достроковий платіж • авансова плата; alimony payment аліменти • аліментна сплата; amortization payment амортизаційний платіж; annual payment річна сплата; annuity payment рентна оплата; anticipated payment попередня оплата; authorized payment дозволена сплата; back payment прострочений платіж; benefit payment виплата страхової суми • виплата допомоги; bi-annual payment піврічна оплата; bilateral payments двосторонні розрахунки; budgetary payments бюджетні платежі; cash payment сплата готівкою; cash down payment внесок готівкою; cheque payment оплата чеком; clearing payment розрахунковий платіж • платіж за клірингом; commercial payment торговельні платежі; commission payment виплата комісійної винагороди; compensation payment компенсаційний платіж; compulsory payment обов'язкова оплата; consignment payment оплата партії товару • оплата за договором консигнації; contract payments платежі за контрактом • оплата договірних робіт; contractual payments платежі за контрактом • оплата договірних робіт; credit payment розрахунок за кредитом; currency payments валютні розрахунки; current payments поточні платежі; deferred payment відстрочена оплата • відтермінований платіж; delayed payment прострочена плата; direct payment пряма оплата; direct bonus payment пряма преміальна виплата; dividend payment виплата дивідендів; down payment початковий платіж • перший внесок; due payment строковий платіж • платіж в обумовлений термін; end-of-year payment кінцева виплата • остаточна виплата в кінці року; entitlement payment компенсаційна виплата • субсидія; equal payments послідовність платежів • однакові оплати; ex gratia payment добровільний платіж • добровільна виплата страхового відшкодування; extended payment продовжений термін платежу; external payments зовнішні розрахунки; extra payment додатковий платіж; final payment остаточний розрахунок; financial payment фінансовий розрахунок; first payment первісний внесок; fixed payment встановлена оплата • фіксований платіж; fixed dividend payment оплата встановленого дивіденду • оплата фіксованого дивіденду; foreign payment закордонний платіж • плата з-за кордону; freight payment сплата за перевезення; full payment повна оплата; future payments майбутні платежі; green mail payment виплата при загрозі захоплення підприємства; gross payment валовий платіж • гуртова оплата; guaranteed payment гарантований платіж; immediate payment негайна сплата • терміновий платіж; incentive payment заохочувальний платіж; inclusive payment оплата всіх послуг; incoming payments платежі, що надходять; initial payment початковий платіж; instalment payment платіж на виплат; insurance payment страхова сплата; interest payment виплата відсотків • оплата відсотків; interim payment проміжний платіж; internal payments внутрішні розрахунки; international payment міжнародні розрахунки • платіж за міжнародні операції; investment income payments сплата доходу на інвестицію; irregular payments нерегулярні платежі; late payment прострочений платіж; lease payment оплата оренди; lease rental payment оплата оренди; lease residual payment остаточна оплата оренди; license fee payment ліцензійний платіж; loan payment сплата позики; lump sum payment одноразовий платіж; minimum payment мінімальний платіж • мінімальний внесок • найменший платіж; monetary payment грошова оплата; monthly payment місячна оплата; multilateral payments багатосторонні розрахунки; mutual payments взаємні платежі; net payment платіж нетто • розрахункова сума за платежем; outstanding payment нестягнений платіж; overdue payment прострочений платіж; overtime payment плата за понаднормову роботу; part payment частковий платіж; partial payment (Р/Р) частковий платіж; patent license payment виплата за патентну ліцензію; payroll payment виплата заробітної плати; pension payment виплата пенсії; periodical payments періодичні платежі; preferential payment першочерговий платіж; premium payment преміальна виплата; progress payments проміжна виплата; prolonged payment продовжений термін платежу; prompt payment платіж в строк; proportionate payments пропорційні платежі; punctual payment акуратний платіж; quarterly payment квартальний платіж; questionable payment сумнівний платіж; rental payment орендна плата; royalty payment виплата роялті (авторського гонорару); semi-annual payment піврічний платіж; separation payment розрахунок після закінчення терміну служби; settlement payments урегульовані розрахунки • кінцевий розрахунок; severance payment вихідна допомога; sight payment платіж на подання тратти • платіж за поданням вантажних документів; single payment одноразовий платіж; social security payment виплата за соціальним забезпеченням; stop payment припинення платежу; stopped payment припинений платіж; subsequent payment наступний платіж; subsidy payment виплата субсидії; successive payments послідовні платежі; sundry payments різноманітні платежі • разові платежі; superannuation payment відрахування із заробітної плати у фонд пенсійного забезпечення; supplementary payment додатковий платіж; tax payment сплата податків; terminal payment сплата останнього внеску; termination payment оплата останнього внеску; threshold payment вступний внесок; time payment почасова оплата; timely payment вчасний платіж; token payment символічний платіж; transfer payments передавальні платежі • трансферні платежі; unemployment payment допомога з безробіття; upfront payment авансовий платіж; wage payment виплата заробітної плати; warranty payment гарантійна плата; weekly payment тижневий платіж; yearly payment річний платіж═════════□═════════payment after delivery оплата після поставки; payment against a bank guarantee платіж, гарантований банком; payment against a L/C платіж за акредитивом; payment against an invoice платіж за поданням рахунка-фактури; payment against documents платіж за документом; payment against drafts платіж за траттою; payment against payment documents платіж за платіжними документами; payment against presentation of documents платіж за поданням документів; payment against shipping documents платіж за вантажними документами; payment ahead of schedule дострокова оплата; payment as per tariff розрахунок за тарифом; payment at sight платіж після подання документів; payment before delivery платіж до доставки товару; payment by a L/C акредитивна оплата • розрахунок за акредитивом; payment by acceptance платіж акцептом; payment by cash плата готівкою; payment by cheque платіж чеком; payment by delivery of products оплата доставкою товарів; payment by draft вексельна форма розрахунку; payment by the hour погодинна оплата; payment by instalments платіж частинами; payment by money transfers платіж за грошовими переказами; payment by the piece відрядна оплата; payment by postal transfers платіж поштовими переказами; payment by remittance переказний платіж; payment by results оплата за результатами; payment by transfers переказний платіж; payment for breakage оплата збитків від поломки; payment for carriage of goods провізна оплата; payment for deliveries розрахунок за доставку; payment for documents оплата документів; payment for goods плата за товар; payment for honour оплата опротестованого векселя; payment for honour supra protest оплата третьою особою опротестованого векселя; payment for shipments оплата за постачання; payment forward платіж наперед; payment in advance авансовий платіж; payment in arrears прострочений платіж; payment in cash (pc) платіж готівкою; payment in favour of somebody платіж на чиюсь користь; payment in foreign currency платіж іноземною валютою; payment in full повний розрахунок; payment in gold оплата золотом; payment in kind платіж натурою; payment in lieu of vacation компенсація замість відпустки; payment in part частковий платіж; payments in settlement урегульовані розрахунки • кінцеві розрахунки; payment in specie оплата готівкою; payment into an account платіж на рахунок; payment in total повний платіж; payment of an account оплата рахунка; payment of an advance виплата авансу; payment of an amount виплата певної суми; payment of arrears платіж на покриття заборгованості; payment of an award виплата страхової премії; payment of the balance платіж кінцевого розрахунку; payment of a bill оплата векселя • оплата рахунка; payment of a bonus виплата премії; payment of charges оплата витрат; payment of a cheque оплата чека; payment of a commission оплата комісії; payment of compensation виплата відшкодування; payment of costs оплата витрат; payment of custom duties сплата мита; payment of damages оплата збитків; payment of a debt сплата боргу; payment of demurrage плата за простій судна • плата за простій вагонів; payment of a deposit виплата за вкладом • виплата за депозитом; payment of dispatch виплата відправленого; payment of dividends виплата дивідендів; payment of a draft оплата тратти; payment of dues сплата членських внесків; payment of duty сплата мита; payment of expenses оплата витрат; payment of fees сплата внесків • сплата мита • сплата зборів; payment of a fine сплата штрафу; payment of freight оплата фрахту; payment of an indemnity виплата компенсації; payment of insurance indemnity виплата страхового відшкодування; payment of insurance premium сплата страхового внеску; payment of interest виплата відсотків; payment of interest on deposits виплата відсотків за вкладом; payment of an invoice оплата рахунка-фактури; payment of a premium сплата страхового внеску • сплата страхової премії; payment of profits виплата прибутку; payment of remuneration виплата винагороди; payment of transportation charges оплата транспортних витрат; payment of wages виплата заробітної плати; payment on account платіж через рахунок; payment on cheque платіж чеком; payment on a clearing basis безготівковий платіж; payment on a deferred basis платіж з відстроченням • платіж з відтермінуванням; payment on demand платіж на вимогу • оплата за поданням; payment on dividends оплата дивідендів; payment on an open account платіж за відкритим рахунком; payment on orders платіж за замовлення; payment on presentation оплата за поданням; payment on request платіж на вимогу; payment through a bank платіж через банк; payments under contract платежі за вимогами контракту; payment under loan платіж на умовах позики; term of payment термін оплати; to accept as payment приймати/прийняти на рахунок платежу; to adjust payments урегульовувати/урегулювати платежі; to anticipate payment сплачувати/сплатити достроково; to arrange payment домовлятися/домовитися про платіж; to authorize payment акціонувати платіж; to be behind with one's payments запізнюватися/запізнитися з платежами; to cease payments припиняти/припинити платежі; to claim payment вимагати оплати; to defer payment відстрочувати/відстрочити платіж; to delay payment затримувати/затримати платіж; to effect payment здійснювати/здійснити платіж; to enforce payment стягати/стягнути платіж; to exempt from payment звільняти/звільнити від платежу; to expedite payment прискорювати/прискорити платіж; to fix payment встановлювати/встановити оплату; to guarantee payment гарантувати оплату; to hold up payment затримувати/затримати платіж; to make payment здійснювати/здійснити платіж; to negotiate payment of fees домовлятися/домовитися про оплату гонорару; to postpone payment переносити/перенести строк платежу • відстрочувати/відстрочити платіж; to process payment оформлювати/оформити платіж; to prolong payment продовжувати/продовжити термін оплати; to receive payment одержувати/одержати платіж; to release from payment звільняти/звільнити від платежу; to remit payment переказувати/переказати платіж; to request payment вимагати оплату; to resume payment поновлювати/поновити платіж; to secure payment забезпечувати/забезпечити оплату; to settle payments розраховуватися/розрахуватися • врегульовувати/врегулювати платіж; to stop payment припиняти/припинити платіж; to suspend payments припиняти/припинити платежі; to transact payment проводити/провести платіж; to transfer payment переказувати/переказати платіж; to withhold payment утримуватися/утриматися від оплати; upon payment після оплати; without payment безплатно • безкоштовно -
15 payment
n1) погашение (долга)2) взнос4) pl платежный оборот
- additional payment
- advance payment
- alimony payment
- allowance payment
- amortization payment
- annual payment
- annuity payment
- anticipated payment
- average payment
- back payment
- balloon payment
- benefit payment
- bi-annual payment
- bilateral payments
- bonus payment
- budgetary payments
- cash payment
- cash down payment
- cash payments in advance
- cashless payment
- cheque payment
- clearing payment
- collection payment
- commercial payments
- commission payment
- compensation payment
- compensatory payment
- compulsory payment
- consignment payments
- contractual payments
- contractual termination payments
- coupon payments
- credit payments
- cross-border payments
- currency payments
- current payments
- cyclic interest payment
- debt service payment
- deductible alimony payment
- deferred payment
- delayed payment
- demurrage payment
- direct payment
- direct bonus payment
- direct financial payment
- dividend payment
- dividend payments on equity issues
- down payment
- due payment
- early bird payment
- easy payments
- electronic payments for goods and services
- encouragement payment
- end-of-year payment
- entitlement payment
- excess payment
- exchange payments
- excise payment
- ex gratia payment
- extended payment
- external payments
- extra payment
- facilitation payments
- final payment
- financial payment
- first payment
- fixed payments
- fixed-rate payment
- foreign payment
- franked payments
- freight payment
- full payment
- golden parachute payment
- guarantee payment
- guaranteed payment
- hire payments from leasing of movable property
- housing and communal utilities payments
- immediate payment
- incentive payment
- inclusive payment
- incoming payments
- initial payment
- installment payment
- insufficient payment
- insurance payment
- interest payment
- interim payment
- intermediate payment
- internal payments
- international payments
- irregular payments
- job work payment
- late payment
- lease payment
- licence fee payment
- lump-sum payment
- minimum payment
- monetary payment
- monthly payment
- multilateral payments
- mutual payments
- net payment
- noncash payment
- noncommercial payment
- nontax payment
- obligatory payment
- one-off payment
- one-time payment
- onward payment
- other payments
- outstanding payment
- overdue payment
- overtime payment
- paperless payment
- partial payment
- past due payment
- patent licence payments
- payroll payment
- pension payment
- periodical payments
- preferential payment
- premium payment
- pressing payment
- previous payment
- principal payment
- progress payments
- prolonged payment
- prompt payment
- proportionate payments
- public welfare payments
- punctual payment
- quarter payment
- quarterly payment
- recovering payment
- redundancy payment
- rental payment
- requited payment
- royalty payment
- semi-annual payment
- seniority benefits payment
- separation payment
- settlement payments
- severance payment
- short payment
- sight payment
- single payment
- sinking fund payment
- social payments
- social security payments
- stop payment
- stopped payment
- subsequent payment
- subsidy payment
- successive payments
- sundry payments
- superannuation payments
- supplementary payment
- tax payment
- taxable payments
- terminal payment
- threshold payment
- time payment
- timely payment
- token payment
- transfer payments
- unpaid payment
- unreimbursed payment
- up-front payment
- wage payment
- warranty payment
- weekly payment
- welfare payment
- wrongful payments
- yearly payment
- payment after delivery
- payment against a bank guarantee
- payment against delivery of documents
- payment against dock receipt
- payment against documents
- payment against drafts
- payment against an invoice
- payment against a L/C
- payment against indebtedness
- payment against payment documents
- payment against presentation of documents
- payment against shipping documents
- payment against statement
- payment ahead of schedule
- payment ahead of time
- payment as per tariff
- payment at destination
- payment at sight
- payment before delivery
- payment by acceptance
- payment by cable transfers
- payment by cash
- payment in cash
- payment by cheque
- payment by deliveries of products
- payment by drafts
- payment by the hour
- payment in installments
- payment by installments
- payment by the job
- payment by a L/C
- payment by money transfers
- payment by the piece
- payment by postal transfers
- payment by remittance
- payment by results
- payment by the time
- payment by transfers
- payment for auditing services
- payment for breakage
- payment for carriage of goods
- payment for collection
- payments for credits
- payment for deliveries
- payment for documents
- payment for goods
- payment for honour
- payment for services
- payment for shipments
- payment for technical documentation
- payment forward
- payment for work
- payment from abroad
- payment in advance
- payment in and out of the current account
- payment in anticipation
- payment in arrears
- payment in cash
- payment in clearing currency
- payment in dollars
- payment in due course
- payment in favour of smb
- payment in foreign currency
- payment in full
- payment in gold
- payment in kind
- payment in lieu of vacation
- payment in local currency
- payment in national currency
- payment in part
- payments in settlement
- payment in specie
- payment into an account
- payment into the bank
- payment in total
- payment of an account
- payment of an advance
- payment of an amount
- payment of arrears
- payment of arrears of interest
- payment of an award
- payment of the balance
- payment of a bill
- payment of a bonus
- payment of charges
- payment of charter hire
- payment of a cheque
- payment of claims
- payment of a collection
- payment of a commission
- payment of compensation
- payment of costs
- payment of coupon yield
- payment of customs duties
- payment of damages
- payment of a debt
- payment of demurrage
- payment of a deposit
- payment of dismissal wage
- payment of dispatch
- payment of dividends
- payment of a draft
- payment of dues
- payment of a duty
- payment of expenses
- payment of fees
- payment of a fine
- payment of freight
- payment of gains obtained
- payment of a guarantee sum
- payment of hospital expenses
- payment of an indemnity
- payment of the initial fee
- payment of insurance indemnity
- payment of insurance premium
- payment of interest
- payment of interest on coupons
- payment of interest on deposits
- payment of an invoice
- payment of a margin
- payment of medical expenses
- payment of money
- payment of a note
- payment of past-due interest
- payment of the penalty
- payment of a premium
- payment of principal
- payment of principal and interest
- payment of profits
- payment of property taxes
- payment of remuneration
- payment of restitution
- payment of retention money
- payment of royalty
- payment of salary
- payment of a sum
- payment of taxes
- payment of transportation charges
- payment of unemployment benefits
- payment of wages
- payment on account
- payment on cheque
- payment on a clearing basis
- payment on a collection basis
- payment on a deferred basis
- payment on delivery
- payment on demand
- payment on dividends
- payment on due date
- payment on an invoice
- payment on mortgages
- payment on an open account
- payment on open account billing
- payments on orders
- payment on presentation
- payment on request
- payment on the spot
- payment supra protest
- payment through a bank
- payment through clearing
- payment to the state budget
- payments under a contract
- payments under loans
- failing payment
- in payment
- payment received
- accelerate payment
- accept as payment
- adjust payments
- anticipate payment
- apply for payment
- approve payment
- arrange payment
- authorize payment
- be behind with one's payments
- cease payments
- claim payment
- collect payment
- complete payments
- default on mortgage payments
- defer payment
- delay payment
- demand payment
- do payment
- effect payment
- enforce payment
- exempt from payment
- expedite payment
- fix payment
- forgo payment of a dividend
- forward payment
- fulfil payment
- guarantee payment
- hold up payment
- impose payment
- make payment
- make a cash payment
- miss interest and dividend payments
- negotiate payment of fees
- outlaw payment of bribes
- pass for payment
- postpone payment
- present for payment
- press for payment
- process payment
- prolong payment
- put off payment
- receive payment
- refuse payment
- release from payment
- remit payment
- request payment
- require payment
- reschedule pledged payments
- restructure payments
- resume payments
- secure payment
- settle payments
- speed up payment
- spread payments
- stop payments
- stretch out payments
- suspend payments
- transact payment
- transfer payment
- waive dividend payments
- withhold paymentEnglish-russian dctionary of contemporary Economics > payment
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16 schedule
1. n1) список, опись, реестр2) расписание, график3) план, программа; календарный план4) приложение (к документу); пояснительная записка (к бухгалтерскому отчету); дополнительная статья (договора)
- accumulation schedule
- adjusted schedule
- advertising schedule
- aging schedule
- agreed schedule
- amortization schedule
- bookkeeping schedule
- busy schedule
- busy schedule of appointments
- census schedule
- comprehensive schedule
- construction schedule
- consumption schedule
- contract schedule
- cost schedule
- curtail schedule
- customs schedule
- debt repayment schedule
- debt service schedule
- delivery schedule
- demand schedule
- depreciation schedule
- disbursement schedule
- dividend payment schedule
- drawdown schedule
- erection schedule
- exhibition schedule
- feasible schedule
- fee schedule
- field work schedule
- final schedule
- flat schedule
- flexible schedule
- flight schedule
- inquiry schedule
- inventory schedule
- job schedule
- joint schedule
- leave schedule
- linear schedule
- maintenance schedule
- manning schedule
- master schedule
- monthly schedule
- operating schedule
- operation schedule
- operative schedule
- optimal schedule
- payment schedule
- plant schedule
- practicable schedule
- preference schedule
- principal payment schedule
- production schedule
- project schedule
- project implementation schedule
- railway schedule
- rate schedule
- redemption schedule
- repayment schedule
- replacement schedule
- requirement schedule
- revised schedule
- rolling schedule
- saving schedule
- seasonal rate schedule
- separate schedule
- settlement schedule
- shipping schedule
- staffing schedule
- supply schedule
- tariff schedule
- task schedule
- tax schedule
- tentative schedule
- tight schedule
- timing schedule
- training schedule
- vacation schedule
- wage schedule
- work schedule
- workable schedule
- working schedule
- schedule for repayment of principal
- schedule of advertising
- schedule of charges
- schedule of commission charges
- schedule of construction
- schedule of deliveries
- schedule of expenses
- schedule of fees
- schedule of investments
- schedule of materials
- schedule of materials on order
- schedule of measures
- schedule of payments
- schedule of per diem rates
- schedule of prices
- schedule of services
- schedule of work
- according to schedule
- ahead of schedule
- on schedule
- out of schedule
- schedule
- up to schedule
- abide by the schedule
- adhere to the schedule
- agree upon a schedule
- approve a schedule
- be ahead of schedule
- be behind schedule
- be on schedule
- break a schedule
- compile a schedule
- coordinate schedules
- draw up a schedule
- elaborate a schedule
- establish a production schedule
- finalize a schedule
- keep to schedule
- maintain a schedule
- make a schedule
- map out a schedule
- meet a schedule
- operate to schedule
- prepare a schedule
- revise a schedule
- run on schedule
- work out a schedule
- work to schedule2. v
- schedule hearingEnglish-russian dctionary of contemporary Economics > schedule
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17 schedule
1) список, опись, реестр2) расписание, график3) план; программа; календарный план4) приложение (к документу); пояснительная записка (к бухгалтерскому отчету)• -
18 table
n1) таблица2) табель3) расписание
- acceptance table
- actuarial table
- adjustment table
- amortization table
- bond table
- bridge table
- calculation table
- capital table
- combined table
- comparison table
- computational table
- consolidation table
- conversion table
- correlation table
- cost table
- cross-classification table
- current table
- decision table
- double entry table
- flow-of-funds table
- four-fold table
- income tax table
- individual table
- input-output table
- interest table
- life table
- loss table
- lot tolerance table
- manning table
- mortality table
- normal curve table
- ordering table
- payoff table
- present value tables
- quality control table
- questionnaire table
- redemption table
- reference table
- statistical table
- summary table
- supply and disposition table
- tariff table
- tariff rate table
- tax table
- tax rate table
- time service table
- two-way table
- wage table
- worksheet table
- yield table
- table of charges
- table of exchanges
- table of fares
- table of interest
- table of normal distribution
- table of parities
- table of par values
- table of rates
- compile a table -
19 payment
1) платеж, плата, уплата, оплата; погашение (долга)2) взнос4) pl платежный оборот•- make payments "by the first run"There are various internet projects to provide B2B payments without bank intermediation. — Существуют различные проекты использования интернета для осуществления межфирменных платежей без посредничества банков.
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20 efficiency ratio
Fina way of measuring the proportion of operating revenues or fee income spent on overhead expenses.EXAMPLEOften identified with banking and financial sectors, the efficiency ratio indicates a management’s ability to keep overhead costs low. In banking, an acceptable efficiency ratio was once in the low 60s. Now the goal is 50, while better-performing banks boast ratios in the mid 40s. Low ratings usually indicate a higher return on equity and earnings.This measurement is also used by mature industries, such as steel manufacture, chemicals, or car production, that must focus on tight cost controls to boost profitability because growth prospects are modest.The efficiency ratio is defined as operating overhead expenses divided by turnover. If operating expenses are $100,000, and turnover is $230,000, then:100,000/230,000 = 0.43 efficiency ratioHowever, not everyone calculates the ratio in the same way. Some institutions include all non-interest expenses, while others exclude certain charges and intangible asset amortization.A different method measures efficiency simply by tracking three other measures: accounts payable to sales, days sales outstanding, and stock turnover. This indicates how fast a company is able to move its merchandise. A general guide is that if the first two of these measures are low and third is high, efficiency is probably high; the reverse is likewise true.To find the stock turnover ratio, divide total sales by total stock. If net sales are $300,000, and stock is $140,000, then:300,000/140,000 = 2.14 stock turnover ratioTo find the accounts payable to sales ratio, divide a company’s accounts payable by its annual net sales. A high ratio suggests that a company is using its suppliers’ funds as a source of cheap financing because it is not operating efficiently enough to generate its own funds. If accounts payable are $50,000, and total sales are $300,000, then:50,000/300,000 = 0.14 × 100 = 14% accounts payable to sales ratio
См. также в других словарях:
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