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41 время
1. dayвремя, затраченное на бурение скважины — net drilling days
до настоящего времени, и по сию пору — to the present day
наши дни, наше время — these latter days, our own day
2. duration3. occasionally4. period5. up to data6. hours7. lifeвремя жизни; срок службы — life time
8. amount of time9. time-of-dayтариф, зависящий от времени суток — time-of-day rate
10. times11. from time to time; now and then; sometimesдо того времени; до тех пор — until then
долгое время; долговременный — long time
12. time; weatherвремя цикла; во время цикла — cycle time
13. hourвремя, когда на улицах нет большого движения — slack hours
в обычный час, в обычное время — at the customary hour
предобеденный час ; время коктейлей — cocktail hour
14. tense15. whileпо временам, иногда — at whiles
Синонимический ряд:1. минутами (сущ.) веками; временами; мигами; минутами; моментами; периодами; порами; часами; эпохами2. иногда (проч.) время от времени; иногда; от времени до времени; по временам; порой -
42 activity based costing
Fin, Gen Mgta method of calculating the cost of a business by focusing on the actual cost of activities, thereby producing an estimate of the cost of individual products or services.Abbr. ABCEXAMPLEAn ABC cost-accounting system requires three preliminary steps: converting to an accrual method of accounting; defining cost centers and cost allocation; and determining process and procedure costs.Businesses have traditionally relied on the cash basis of accounting, which recognizes income when received and expenses when paid. ABC’s foundation is the accrual-basis income statement. The numbers this statement presents are assigned to the various procedures performed during a given period. Cost centers are a company’s identifiable products and services, but also include specific and detailed tasks within these broader activities. Defining cost centers will of course vary by business and method of operation. What is critical to ABC is the inclusion of all activities and all resources.Once cost centers are identified, management teams can begin studying the activities each one engages in and allocating the expenses each one incurs, including the cost of employee services.The most appropriate method is developed from time studies and direct expense allocation. Management teams who choose this method will need to devote several months to data collection in order to generate sufficient information to establish the personnel components of each activity’s total cost.Time studies establish the average amount of time required to complete each task, plus bestand worst-case performances. Only those resources actually used are factored into the cost computation; unused resources are reported separately. These studies can also advise management teams how best to monitor and allocate expenses which might otherwise be expressed as part of general overheads, or go undetected altogether. -
43 bond yield
Finthe annual return on a bond (the rate of interest) expressed as a percentage of the current market price of the bond. Bonds can tie up investors’ money for periods of up to 30 years, so knowing their yield is a critical investment consideration.EXAMPLEBond yield is calculated by multiplying the face value of the bond by its stated annual rate of interest, expressed as a decimal. For example, buying a new ten-year $1,000 bond that pays 6% interest will produce an annual yield amount of $60:1,000 × 0.060 = 60The $60 will be paid as $30 every six months. At the end of ten years, the purchaser will have earned $600, and will also be repaid the original $1,000. Because the bond was purchased when it was first issued, the 6% is also called the “yield to maturity.”This basic formula is complicated by other factors. First is the “time-value of money” theory: money paid in the future is worth less than money paid today. A more detailed computation of total bond yield requires the calculation of the present value of the interest earned each year. Second, changing interest rates have an impact on bond trading and, ultimately, on yield. Changes in interest rates cannot affect the interest paid by bonds already issued, but they do affect the prices of new bonds. -
44 mortgage equity analysis
Fina computation of the difference between the value of a property and the amount owed on it in the form of mortgages
См. также в других словарях:
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computation — computational, adj. computative, adj. computatively, adv. /kom pyoo tay sheuhn/, n. 1. an act, process, or method of computing; calculation. 2. a result of computing. 3. the amount computed. [1375 1425; late ME < L computation (s. of computatio) … Universalium
computation — noun a) The act or process of computing; calculation; reckoning. b) The result of computation; the amount computed … Wiktionary
computation — noun Date: 15th century 1. a. the act or action of computing ; calculation b. the use or operation of a computer 2. a system of reckoning 3. an amount computed • computational adjective • comp … New Collegiate Dictionary