-
101 ЭКОНОМИКА БИЗНЕС И ФИНАНСЫ
@хозяйство @экономика economy @плановое хозяйство planned economy @рыночное хозяйство market economy @Общий рынок Common Market @Всемирная Торговая Организация @ВТО World Trade Organization (WTO) @Международный валютный фонд @МВФ International Monetary Fund (IMF) ЕБРР см. Европейский банк реконструкции и развития @Европейский банк реконструкции и развитияEuropean Bank for Reconstruction and Development (EBRD)@Всемирный банк World Bank @Евро Euro @(пере)выполнить план to fulfill/(over)fulfill a plan @прибыльноprofitable@выгодно advantageous @прибыль profit @рентабельность profitability @спад recession @производитель producer @потребитель consumer @потребительские товары consumer goods @товары широкого потребления mass consumer goods @потребление consumption @соглашение по разделу продукции @СРП product sharing agreement (PSA) @сбережения savings (e.g. in savings bank account) @экономия, экономить savings, to save on something/ economize @темпы роста growth rate @спрос и предложение supply and demand @продажа и закупка sales and purchase @средства производства means of production @предприниматель entrepreneur @предприятие enterprise @совместное предприятие joint venture/enterprise @малое предприятие small enterprise @среднее предприятие medium enterprise @работодатель employer @служащий employee @повышать производительность труда to raise labor productivity @хозрасчет cost accounting @себестоимость production/prime cost/ cost price, cost @самофинансирование self-financing @самоокупаемый profitable, self-subsidizing @самоокупаемостьcost recovery@биржаstock exchange/(AmE) stock market@фондовый рынок stock market @биржевой маклер broker @ценные бумаги securities @акционерное общество stock company @акция stock @портфель portfolio @доля share @коэффициент ratio @держатель акций stockholder @облигация bond @Государственная казначейская облигация @ГКО government, treasury bond (T-bill) @паевой фонд unit fund, mutual fund @котироваться be listed on stock market @котировка listing @денежная масса money supply @акционерный капиталequity capital@чистая стоимость капиталаequity investment@основной капиталfixed capital@кредитное соглашениеloan agreement@оборотный инструментnegotiated instrument@бухгалтерский учетaccounting, auditing@ревизия @контрольная проверка audit @учет и отчетность accounting and reporting @ограниченная ответственность limited liability @неплатежеспособность insolvency Syn: несостоятельность @сырье raw materials @природные ресурсы natural resources @нефтепровод oil pipeline @трубопровод pipeline @нефтяное месторождение oil field @буровая установка oil rig @выкачка pumping @промысловые скважины oil wells @торговая палата chamber of commerce @фонды предприятия factory assets/funds @отчисления payments @стимул incentive @конкуренция competition @конкурент competitor @конкурентоспособный competitive @рекламный лист descriptive materials, ad @реклама publicity, advertising, commercials @трудоемкий labor intensive @капиталоемкий capital intensive @руководство @управление @менеджмент management, administration @рабочая сила manpower @эксплуатировать to manage, run (e.g. a firm, hotel) @выпуск @объем производства output @валюта currency конвертируемая - convertible твердая - hard @свободно конвертируемая валюта @СКВ freely convertible currency @утечка капитала capital flight @вексельbill (of exchange)@переводной вексель promissory note @банкомат ATM (cash machine) @эмиссия issue @заём loan @ссуда loan @срок погашения maturity @задолженность arrears @ипотека mortgage @залог collateral @кредитодательlender@получатель borrower @безвозмездная субсидия grant @процентная ставка interest rate @учетная ставка discount rate, bank rate @вклад deposit @счет 1. account 2. bill @издержки costs @затратыexpenditures@расходы expenses @наличные cash @накладные расходы overhead @обесценение @амортизация depreciation @внешняя задолженность external debt @управление риском risk management @капиталовложения @инвестиции capital investment @инвестор @вкладчик investor @поступления revenue @текучесть кадров personnel turnover @военно-промышленный комплекс @ВПК military-industrial complex @ВНП @валовой национальный продукт GNP (Gross National Product) @ВВП валовой внутренний продукт на душу населения GDP (Gross Domestic Product) per capita @фонд потребления, накопления consumption, accumulation fund @торговый оборот turnover @товарооборот commodity turnover, circulation @долгосрочныйlong-term@среднесрочный medium-term @текущие планы current plans @дефицитный scarce, rare @дефицит shortage, deficit @оптовыйwholesale@розничный retail @платежный баланс balance of payments @торговый баланс balance of trade @сальдо balance @активы assets @пассивы liabilities @Госбанк State Bank @торгпред trade representative @торгпредство trade mission @торговый советник trade/commercial counselor @прейскурант price list @внутренний рынок domestic market @пробный заказ trial order @скидка discount @пользоваться спросом to be in demand @сбыт sales @поставитьto deliver@снабжать to supply @поставщик supplier @поставка delivery @условия поставки terms of delivery @условия платежа terms of payment @фрахт freight @фрахтование chartering @страхование insurance @склад warehouse/storehouse @груз cargo @погрузкаloading@разгрузка unloading @аккредитив letter of credit @рассрочка платежа credit terms, installment payment plan @торги @заявка на торгах @предложение bid @тендерtender@коносамент bill of lading @запчасти spare parts @фактура invoice @посредник agent, intermediary @подрядчик contractor @закупить to buy/purchase @закупка procurement @заказчик client/customer @погашение кредитов repayment of credit @ставка возмещения rate of reimbursement @брать на себя расходы to cover expenses @пошлина tariff @паушальная сумма lump sum @КПД @коэффициент полезного действия efficiency @забраковать to find/turn out to be defective/ substandard/reject @порча damage @понесенные убытки losses sustained/incurred @передать дело в арбитраж to submit dispute to arbitration @экспортировать to export @экспортные поступления export earnings @импортировать to import @запатентовать to patent @секвестр budget cuts @Налоговый кодекс Tax code @подоходный налог income tax @налог на добавленную стоимость @НДС value-added tax (VAT) @налогообложение taxation @подлежать налогообложению taxable @подать налоговую декларацию to file taxes @налоговая декларация tax return @освобожденный от налогов, tax-exempt @не облагаемый налогом, @не подлежит налогообложению @налоговые льготы tax privileges, tax relief @уклонение от налогов tax evasion @вычитать @списать с налогов to deduct, write off from taxes @недоимка non-collected taxes @недоимщик tax payer in default @сбор налогов tax collection @Словарь переводчика-синхрониста (русско-английский) > ЭКОНОМИКА БИЗНЕС И ФИНАНСЫ
-
102 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
-
103 временный допуск
временный допуск
временный ввоз
1. Таможенная процедура, под которой определенные товары могут быть ввезены на таможенную территорию с условным освобождением, полным или частичным, от уплаты импортных пошлин или налогов; такие товары должны импортироваться для опре-деленной цели и должны предназначаться для реэкспорта в течение установленного срока, не претерпев никаких изменений, за исключением обычного износа в результате их использования (Главы 1 специальных приложений G и J к Пересмотренной Киотской конвенции).
2. В конвенции АТА (таможенная конвенция о карнете АТА для временного ввоза товаров)
[Упрощение процедур торговли: англо-русский глоссарий терминов (пересмотренное второе издание) НЬЮ-ЙОРК, ЖЕНЕВА, МОСКВА 2011 год]EN
temporary admission
The customs procedure under which certain goods can be brought into a customs territory conditionally relived totally or partially from payment of import duties and taxes; such goods must be imported for a specific purpose and must be intended for reexportation within a specified period and without having undergone any change except normal depreciation due to the use made of them (specific annexes G and J, chapters 1, to the Revised Kyoto Convention)
[Trade Facilitation Terms: An English - Russian Glossary (revised second edition) NEW YORK, GENEVA, MOSCOW 2821]Тематики
Синонимы
EN
Русско-английский словарь нормативно-технической терминологии > временный допуск
-
104 изнашивание
1) General subject: deterioration, run-out, tear and wear, wastage, wear, wear and tear2) Computers: wearout4) Naval: abrading5) Medicine: fretting (истирание материалов при трении)6) Engineering: attrition, depreciation, tearing, wear-out7) Chemistry: outwearing9) Economy: attrition (напр. стоимости активов, капитала)10) Automobile industry: wearing-out11) Information technology: wear-and-tear12) Oil: aging, fraying, wearing away14) Automation: wear process16) Makarov: erosion, frazzle, fretting (поверхности), strain ageing, tear, waste -
105 in Euro ausgewiesen
in Euro ausgewiesen
denominated in euros;
• mit dem Euro zusammenhängend euro-related;
• Steuererklärungen und Sozialversicherungserklärungen in Euro abliefern to file tax and social security returns in euro;
• mit Euro arbeiten to deal in euro;
• mit Kunden und Lieferanten in Euro arbeiten to work in euro with customers and suppliers;
• den Euro falsch benutzen to misuse the euro;
• in Euro bestellen to book in euro;
• die Beträge automatisch in Euro drucken to print the sums automatically in euro;
• in Euro fakturieren to invoice in euro;
• Bankkonto in Euro führen to hold a bank account in euro;
• die Bücher in Euro führen to keep the accounts in euro;
• in Euro konvertieren to convert into euros;
• elektronische Geldbörse mit Euro laden to load an electronic purse with euro;
• sich für den Euro qualifizieren to qualify for the euro;
• [indirekt] auf den Euro zurückzuführen sein to be an [indirect] result of the euro;
• von Anfang an am Euro teilnehmen to participate in the euro from the start;
• zum Euro übergehen to switch over to the euro;
• Abwicklung der Geschäfte in Euro verlangen to require dealing in euro;
• Vorbereitungen auf den Euro verschieben to defer euro preparations;
• in Euro notiert werden to be quoted in euros;
• Euro-Abwertung euro-depreciation;
• Euro-Aktionen euro measures;
• überzeugte Euro-Anhänger strong supporters of the euro;
• Euro-Anleihe trade securities in euros;
• Euro-Anleihemarkt Eurobond market;
• seine ersten Einsichten in den Euro-Anleihemarkt vertiefen to develop its initial penetration of the primary Eurobond market;
• individueller Euro-Anpassungsprozess individual adaptation to the euro;
• Euro-Arbeitsstab euro working group;
• Euro-Ausschuss Euro Committee (Commission);
• Euro-Ausschuss des Finanzministeriums Euro Commission of the Ministry of Finance;
• Euro-Banknoten undEuro-Münzen euro banknotes and coins;
• Euro-Beauftragter euro coordinator;
• Euro-Berater ausbilden to train euro advisers;
• Euro-Bereitschaft euro readiness. -
106 kombinierte Abschreibungs- und Erhaltungsmethode
kombinierte Abschreibungs- und Erhaltungsmethode
combined depreciation and upkeep method;
• kombinierter Anzeigenpreis combined rate;
• kombinierter Frachttarif combination mil(e)age and rate prorate (US), combination rate;
• kombinierte Haftpflicht- und Kaskoversicherung comprehensive motor-car insurance (Br.);
• kombiniertes Wert- und Ursprungszeugnis combined certificate of value and origin (Br.).Business german-english dictionary > kombinierte Abschreibungs- und Erhaltungsmethode
-
107 ускорен
accelerated, etc. вж. ускорявамускоренпулс a quickened/quick/frequent pulseс ускорени темпове at accelerated ratesускорено икономическо развитие an accelerated/a speeded economic development* * *ускорѐн,мин. страд. прич. (и като прил.) accelerated, hastened, speeded; работя с \ускорени темпове work against time; с много \ускорено темпо by leaps and bounds; с \ускорени темпове at accelerated rates; \ускорен пулс quickened/quick/frequent pulse; \ускорена амортизация accelerated depreciation.* * *accelerated* * *1. accelerated, etc. вж. ускорявам 2. c УСКОРЕНи темпове at accelerated rates 3. c много УСКОРЕНо темпо by leaps and bounds 4. УСКОРЕНo икономическо развитие an accelerated/a speeded economic development 5. УСКОРЕНпулс a quickened/quick/frequent pulse 6. работя с УСКОРЕНи темпове work against time -
108 perdita
f lossdi gas, di acqua leakessere in perdita be making a lossperdita di tempo waste of timesi estendeva a perdita d'occhio it stretched as far as the eye could see* * *perdita s.f.1 loss (anche estens.): la perdita di un libro, the loss of a book; perdita di memoria, loss of memory; perdita d'importanza, loss of importance; perdita di tempo, loss of time; quel guasto procurò una certa perdita di tempo, that breakdown caused a certain loss of time; la botta in testa gli causò una momentanea perdita di conoscenza, the blow on his head caused a temporary loss of consciousness; la sua squalifica è stata una grave perdita per la squadra, his disqualification was a serious loss for the team; non si è più ripresa dalla perdita del figlio, she has never got over the loss of her son; dopo la perdita di quei territori si arresero, after the loss of those territories they surrendered; infliggere gravi perdite al nemico, to inflict heavy losses on the enemy; subire perdite, to suffer losses; perdita al gioco, gambling loss // a perdita d'occhio, as far as the eye can see2 ( sciupio) waste: perdita di tempo, waste of time; cercare di insegnargli il tedesco è una perdita di tempo, it is a waste of time trying to teach him German3 ( falla, fuga) leak; leakage; (elettr.) stray loss: la perdita di sangue da una ferita, the loss of blood from a wound; c'è una perdita nella conduttura del gas, there is a leak in the gas pipe; questa barca ha una perdita, this boat has a leak (o is leaking); eliminare le perdite, to stop leaks4 (econ.) loss; ( calo) reduction, wastage [U]; ( disavanzo) deficit; ( confisca) forfeiture: perdita di capitale, capital loss; perdita di gestione, di servizio, operating deficit (o loss); perdita di valore, depreciation; perdita netta di esercizio, loss (o net loss); perdita secca, dry loss; le perdite di un'azienda, the losses of a firm; perdite e profitti, loss and gain; perdite su crediti, losses on receivables; l'azienda è in perdita, the firm is in deficit; la società è in perdita di 1000 sterline, the company is Ј 1000 to the bad; lavorare in perdita, to work at a loss; chiudere in perdita, to close with a loss; vendere in perdita, to sell at a loss; (amm.) perdita contabile, book loss; (dir.) perdita di un diritto, forfeiture of a right; (banca) perdita di piazza, bank charges on bills discounted out of town // (fin.): perdita di cambio, exchange loss; perdita d'emissione, issue loss // (inform.): perdita di funzionalità, degradation; perdita di bit, di informazione, dropout.* * *['pɛrdita]sostantivo femminile1) lossperdita di memoria — loss of memory, memory loss
perdita di controllo, di conoscenza — loss of control, consciousness
in perdita — [vendere, lavorare] at a loss
2) (morte)gravi, lievi -e — mil. heavy, light casualties
3) (spreco)4) (dispersione) lossperdita di energia, di calore — power, heat loss
5) (fuoriuscita) leak(age)perdita d'acqua, d'olio — water, oil leak
6) med.••* * *perdita/'pεrdita/sostantivo f.1 loss; perdita di peso weight loss; perdita di memoria loss of memory, memory loss; perdita di controllo, di conoscenza loss of control, consciousness; perdita dei diritti civili deprivation of civil rights; in perdita [vendere, lavorare] at a loss; l'azienda è in perdita the company is losing money; conto profitti e -e profit and loss account2 (morte) la perdita di un caro the loss of a loved one; gravi, lievi -e mil. heavy, light casualties3 (spreco) è una perdita di tempo it's a waste of time4 (dispersione) loss; perdita di energia, di calore power, heat loss5 (fuoriuscita) leak(age); perdita d'acqua, d'olio water, oil leaka perdita d'occhio as far as the eye can see. -
109 tavola
"table;Tisch;table;tabla;mesa"* * *f table( asse) plank, boardin libro platetavola calda snackbartavola rotonda round tablesports tavola a vela sailboardmettersi a tavola sit down to eata tavola! lunch/dinner is ready!, come and get it! colloq* * *tavola s.f.1 ( asse, assicella) board; plank; ( di marmo) slab: una tavola d'abete, a fir plank // tavola di salvezza, (anche fig.) safety plank // tavola a vela, windsurfer2 ( tavolo) table: tavola rettangolare, ovale, rectangular, oval table; tavola rotonda, (anche fig.) round table // a tavola!, dinner's ready!; il pranzo è in tavola, dinner is served; alzarsi da tavola, to rise from (o to leave) the table; andare a tavola, to go to eat; apparecchiare, sparecchiare la tavola, to lay, to clear the table; essere a tavola, to be at table; sedersi a tavola, to sit down to eat; servire a tavola, to wait at table // tavola calda, snack bar; tavola fredda, buffet // i piaceri della tavola, the pleasures of the table // amare la tavola, to be fond of eating // mettere le carte in tavola, (fig.) to lay one's cards on the table // tenere tavola imbandita, ( essere molto ospitali) to keep open house // (lett.) la Tavola Rotonda, the Round Table3 ( piano di legno) (wooden) board, (wooden) panel: un dipinto su tavola, a painting on a wooden board (o panel) // tavola reale, ( gioco) backgammon // le Tavole della Legge, ( Bibbia) the Tables of the Law4 ( illustrazione di libro) plate: tavola a colori, colour plate; tavole fuori testo, full-page illustrations5 ( tabella, prospetto; raccolta) table: tavole astronomiche, astronomical tables // (mat.): tavole dei logaritmi, tables of logarithms; tavola pitagorica, multiplication table; tavole dei pesi e misure, tables of weights and measures // (mil.) tavola di tiro, firing (o gunnery) table // (st.) le Tavole Amalfitane, the Tables of Amalfi // (amm.) tavola di ammortamento, scale of depreciation // (banca): tavole di interessi, interest tables; tavole di sconto, discount tables // (dir.) tavola catastale, cadestral table (o land register) // (stat.): tavole attuariali, actuarial tables; tavole di mortalità, mortality tables (o charts); tavole di sopravvivenza, life tables* * *['tavola]1. sf1) (mobile) tablea tavola! — come and eat!, dinner's ready!
preparare la tavola — to lay o set the table
sedersi a tavola — to sit down to eat, sit down at the table
2) (asse) plank, board2.* * *['tavola]sostantivo femminile1) (asse) board, plank, slab2) fig.3) (tavolo da pranzo) (dining) tableportare o servire in tavola to put the food on the table, to serve; preparare o apparecchiare la tavola to set o lay the table; mettersi o sedersi a tavola to sit down at the table, to dinner; essere a tavola to be having lunch o dinner; alzarsi da tavola — to leave (the) table, to get up from the table, to get down
4) (cucina)i piaceri della tavola — the pleasures of the table o of good food
5) (quadro) painting (on wood)6) mat. table7) edit. tip. (illustrazione) illustration, plate; (tabella) table8) (tavoletta) tablet, tablele -e della legge — bibl. the Tables of the Law
9) da tavola [vino, sale, biancheria] table attrib.•tavola calda — snack bar, coffee bar, diner AE, luncheonette AE
tavola reale — gioc. trictrac
tavola rotonda — fig. round table, round-table discussion, panel discussion
••* * *tavola/'tavola/sostantivo f.1 (asse) board, plank, slab; tavola del pavimento floorboard2 fig. il mare è una tavola the sea is as smooth as glass3 (tavolo da pranzo) (dining) table; a tavola! lunch o dinner (is ready)! time for lunch o dinner! portare o servire in tavola to put the food on the table, to serve; preparare o apparecchiare la tavola to set o lay the table; mettersi o sedersi a tavola to sit down at the table, to dinner; essere a tavola to be having lunch o dinner; alzarsi da tavola to leave (the) table, to get up from the table, to get down4 (cucina) amare la buona tavola to enjoy good food; i piaceri della tavola the pleasures of the table o of good food5 (quadro) painting (on wood); una tavola di Raffaello a painting by Raphael6 mat. table; -e dei logaritmi o logaritmiche log tables9 da tavola [vino, sale, biancheria] table attrib.calcare le -e del palcoscenico to tread the boards\tavola calda snack bar, coffee bar, diner AE, luncheonette AE; tavola periodica periodic table; tavola pitagorica multiplication table; tavola reale gioc. trictrac; tavola rotonda fig. round table, round-table discussion, panel discussion; i cavalieri della Tavola Rotonda the knights of the Round Table; tavola da snowboard snowboard; tavola da surf surfboard. -
110 временный ввоз
Таможенный режим, при котором некоторые товары могут ввозиться на таможенную территорию с условным полным или частичным освобождением от импортных пошлин и налогов; такие товары должны импортироваться для конкретной цели и подлежат обратному вывозу в пределах установленного периода времени в неизменном состоянии, кроме изменений вследствие естественного износа, обусловленного их использованием.The customs procedure under which certain goods can be brought into a customs territory conditionally relieved totally or partially from payment of import duties and taxes; such goods must be imported for a specific purpose and must be intended for re-exportation within a specified period and without having undergone any change except normal depreciation due to the use made of them.Official definition added to AN 9 by Amdt 18 (28/11/2002).Русско-английский словарь международной организации гражданской авиации > временный ввоз
-
111 физический износ
Русско-английский большой базовый словарь > физический износ
-
112 capital allowances
Finin the United Kingdom and Ireland, an allowance against income or corporation tax available to businesses or sole traders who have purchased plant and machinery for business use. The rates are set annually and vary according to the type of fixed asset purchased, for example, whether it is machinery or buildings. This system effectively removes subjectivity from the calculation of depreciation for tax purposes. -
113 отчетный период
отчетный период
1. Период, за который организация составляет отчетность; как правило, равен одному году. За этот период составляются отчеты о прибылях и убытках (profit and loss accounts) (или отчеты о доходах и расходах (income and expenditure accounts)) и балансы (balance sheets), отражающие состояние компании на день окончания периода. Часто закон требует публикации этой отчетности. Однако во многих случаях компании в целях повышения эффективности текущего управления составляют отчетность за более короткие промежутки времени, например за месяц, квартал или полугодие.
2. Налоговый период, установленный законами о налогообложении. Для некорпорированных предприятий это период, за который они составляют отчетность. Для компаний этот период в целом такой же, за исключением тех случаев, когда их отчетный период превышает двенадцать месяцев и его требуется разбить на два или несколько периодов продолжительностью двенадцать месяцев каждый, кроме последнего.
[ http://www.vocable.ru/dictionary/533/symbol/97]
отчетный период
(ITIL Service Strategy)
Период времени (обычно – год), на который рассчитывается бюджет, оплаты, амортизация, и производятся другие финансовые расчёты. См. тж. финансовый год.
[Словарь терминов ITIL® версия 1.0, 29 июля 2011 г.]
отчетный период
Период, за который составляется бухгалтерская отчетность; может быть равным месяцу, кварталу, году. В России годовой О.п. начинается с 1 января и совпадает с календарным годом. В других странах может начинаться с иных дат (напр.,с 1 апреля, 1 октября или 1 июля).
[ http://slovar-lopatnikov.ru/]EN
accounting period
(ITIL Service Strategy)
A period of time (usually one year) for which budgets, charges, depreciation and other financial calculations are made. See also financial year.
[Словарь терминов ITIL® версия 1.0, 29 июля 2011 г.]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > отчетный период
-
114 לקי
לקי, לָקָה( to become less, 1) to suffer, be under a disadvantage. B. Mets. III, 12 יִלְקֶה בחסר ויתר he suffers the disadvantages of loss or gain, i. e. he must pay according to the original value of his charge in case of depreciation, or according to the present value in case of a rise in value. Tosef.Yeb.IX, 3 בזו מידת הדין לוֹקָה justice suffers under this rule, i. e. it is inconsistent; Y.B. Kam.IV, beg.4a; a. e.Esp. to be smitten, afflicted with disease (esp. leprosy); (of crops) to be struck (by hail); to be blighted. Sabb.87b לָקוּ בכורות the first-born (in Egypt) were smitten. Ib. 97a; Yoma 19b החושד … לוקה בגופו he who entertains a suspicion against worthy men, will be smitten with disease; Ex. R. s. 3 אף אתה ראוי לִלְקית בצרעת thou, likewise, deservest to be afflicted with leprosy. Ḥull.55a לָקְתָה בכוליא אחת if one of its kidneys is disordered.B. Mets.IX, 7 לקתה the wheat crop was blasted.Ber.18b שלו לא ל׳ his crop was not struck by hail.Makhsh. IV, 3, a. e. שלא יִלְקֶה הכותל that the wall may not suffer (from the rain); a. fr. 2) (of luminaries) to be eclipsed. Mekh. Bo. s. 1 כשהחמה לוֹקָה when there is an eclipse of the sun; כשהמזלות לוֹקִים when planets are eclipsed; Succ.29a; a. fr.Part. pass, לָקוּי disordered, sickly, stunted. Sifra Thazr., Neg., ch. VII, Par. 5; Neg. X, 1 (expl. Lev. 13:30) דק ל׳ קצר dak means diseased (sparse) and short hair. Yeb.80a כל שממעי אמו ל׳ one born with defective genitals. Tosef. ib. X, 6 קולו ל׳ his voice is abnormal (womanly, thin). Ib. 7 קולה ל׳ her voice is abnormal (manlike; Yeb.80b עבה). Ib. שערו ל׳ his hair is abnormal; a. fr. 3) (law) to be punished with lashes. Macc.I, 1 לוקה ארבעים he receives forty lashes (v. אַרְבַּע). Ib. III, 1 אלו הן הלוֹקִין the following persons receive (thirty nine) lashes. Snh.IX, 5 מי של׳ ושנה he who has been lashed twice (and commits the same offence again); a. v. fr. Hif. הִלְקָה 1) to disaffect, weaken, strike. Ber.18b ברד מַלְקֶה אותו hail will ruin his crops. Sabb.113b מפני שהוא מַלְקֶה because it makes thin (weakens ones constitution); a. e.Part. pass. מוּלְקֶה sickly, broken down. Ruth R. to I, 5 אף הוא משובר ומ׳ he (the messenger) was likewise broken down and sick; Lev. R. s. 17; Pesik. Vayhi, p. 66a>; Pesik. R. s. 17 מְלוּקֶּה (part. Pu.). 2) to punish with lashes, flog. Macc.III, 10 כמה מַלְקִין אותו how many lashes does the court inflict? Ib. 12 כיצד מלקין אותו how is the flogging done? Kidd.81a מלקין על לא טובה השמועה the court orders the flogging of a person for conduct giving rise to suspicion, basing its action on 1 Sam. 2:24. Gen. R. s. 7 אתה מַלְקֵנִי, v. קַבָּלָה; a. fr. -
115 לקה
לקי, לָקָה( to become less, 1) to suffer, be under a disadvantage. B. Mets. III, 12 יִלְקֶה בחסר ויתר he suffers the disadvantages of loss or gain, i. e. he must pay according to the original value of his charge in case of depreciation, or according to the present value in case of a rise in value. Tosef.Yeb.IX, 3 בזו מידת הדין לוֹקָה justice suffers under this rule, i. e. it is inconsistent; Y.B. Kam.IV, beg.4a; a. e.Esp. to be smitten, afflicted with disease (esp. leprosy); (of crops) to be struck (by hail); to be blighted. Sabb.87b לָקוּ בכורות the first-born (in Egypt) were smitten. Ib. 97a; Yoma 19b החושד … לוקה בגופו he who entertains a suspicion against worthy men, will be smitten with disease; Ex. R. s. 3 אף אתה ראוי לִלְקית בצרעת thou, likewise, deservest to be afflicted with leprosy. Ḥull.55a לָקְתָה בכוליא אחת if one of its kidneys is disordered.B. Mets.IX, 7 לקתה the wheat crop was blasted.Ber.18b שלו לא ל׳ his crop was not struck by hail.Makhsh. IV, 3, a. e. שלא יִלְקֶה הכותל that the wall may not suffer (from the rain); a. fr. 2) (of luminaries) to be eclipsed. Mekh. Bo. s. 1 כשהחמה לוֹקָה when there is an eclipse of the sun; כשהמזלות לוֹקִים when planets are eclipsed; Succ.29a; a. fr.Part. pass, לָקוּי disordered, sickly, stunted. Sifra Thazr., Neg., ch. VII, Par. 5; Neg. X, 1 (expl. Lev. 13:30) דק ל׳ קצר dak means diseased (sparse) and short hair. Yeb.80a כל שממעי אמו ל׳ one born with defective genitals. Tosef. ib. X, 6 קולו ל׳ his voice is abnormal (womanly, thin). Ib. 7 קולה ל׳ her voice is abnormal (manlike; Yeb.80b עבה). Ib. שערו ל׳ his hair is abnormal; a. fr. 3) (law) to be punished with lashes. Macc.I, 1 לוקה ארבעים he receives forty lashes (v. אַרְבַּע). Ib. III, 1 אלו הן הלוֹקִין the following persons receive (thirty nine) lashes. Snh.IX, 5 מי של׳ ושנה he who has been lashed twice (and commits the same offence again); a. v. fr. Hif. הִלְקָה 1) to disaffect, weaken, strike. Ber.18b ברד מַלְקֶה אותו hail will ruin his crops. Sabb.113b מפני שהוא מַלְקֶה because it makes thin (weakens ones constitution); a. e.Part. pass. מוּלְקֶה sickly, broken down. Ruth R. to I, 5 אף הוא משובר ומ׳ he (the messenger) was likewise broken down and sick; Lev. R. s. 17; Pesik. Vayhi, p. 66a>; Pesik. R. s. 17 מְלוּקֶּה (part. Pu.). 2) to punish with lashes, flog. Macc.III, 10 כמה מַלְקִין אותו how many lashes does the court inflict? Ib. 12 כיצד מלקין אותו how is the flogging done? Kidd.81a מלקין על לא טובה השמועה the court orders the flogging of a person for conduct giving rise to suspicion, basing its action on 1 Sam. 2:24. Gen. R. s. 7 אתה מַלְקֵנִי, v. קַבָּלָה; a. fr. -
116 לָקָה
לקי, לָקָה( to become less, 1) to suffer, be under a disadvantage. B. Mets. III, 12 יִלְקֶה בחסר ויתר he suffers the disadvantages of loss or gain, i. e. he must pay according to the original value of his charge in case of depreciation, or according to the present value in case of a rise in value. Tosef.Yeb.IX, 3 בזו מידת הדין לוֹקָה justice suffers under this rule, i. e. it is inconsistent; Y.B. Kam.IV, beg.4a; a. e.Esp. to be smitten, afflicted with disease (esp. leprosy); (of crops) to be struck (by hail); to be blighted. Sabb.87b לָקוּ בכורות the first-born (in Egypt) were smitten. Ib. 97a; Yoma 19b החושד … לוקה בגופו he who entertains a suspicion against worthy men, will be smitten with disease; Ex. R. s. 3 אף אתה ראוי לִלְקית בצרעת thou, likewise, deservest to be afflicted with leprosy. Ḥull.55a לָקְתָה בכוליא אחת if one of its kidneys is disordered.B. Mets.IX, 7 לקתה the wheat crop was blasted.Ber.18b שלו לא ל׳ his crop was not struck by hail.Makhsh. IV, 3, a. e. שלא יִלְקֶה הכותל that the wall may not suffer (from the rain); a. fr. 2) (of luminaries) to be eclipsed. Mekh. Bo. s. 1 כשהחמה לוֹקָה when there is an eclipse of the sun; כשהמזלות לוֹקִים when planets are eclipsed; Succ.29a; a. fr.Part. pass, לָקוּי disordered, sickly, stunted. Sifra Thazr., Neg., ch. VII, Par. 5; Neg. X, 1 (expl. Lev. 13:30) דק ל׳ קצר dak means diseased (sparse) and short hair. Yeb.80a כל שממעי אמו ל׳ one born with defective genitals. Tosef. ib. X, 6 קולו ל׳ his voice is abnormal (womanly, thin). Ib. 7 קולה ל׳ her voice is abnormal (manlike; Yeb.80b עבה). Ib. שערו ל׳ his hair is abnormal; a. fr. 3) (law) to be punished with lashes. Macc.I, 1 לוקה ארבעים he receives forty lashes (v. אַרְבַּע). Ib. III, 1 אלו הן הלוֹקִין the following persons receive (thirty nine) lashes. Snh.IX, 5 מי של׳ ושנה he who has been lashed twice (and commits the same offence again); a. v. fr. Hif. הִלְקָה 1) to disaffect, weaken, strike. Ber.18b ברד מַלְקֶה אותו hail will ruin his crops. Sabb.113b מפני שהוא מַלְקֶה because it makes thin (weakens ones constitution); a. e.Part. pass. מוּלְקֶה sickly, broken down. Ruth R. to I, 5 אף הוא משובר ומ׳ he (the messenger) was likewise broken down and sick; Lev. R. s. 17; Pesik. Vayhi, p. 66a>; Pesik. R. s. 17 מְלוּקֶּה (part. Pu.). 2) to punish with lashes, flog. Macc.III, 10 כמה מַלְקִין אותו how many lashes does the court inflict? Ib. 12 כיצד מלקין אותו how is the flogging done? Kidd.81a מלקין על לא טובה השמועה the court orders the flogging of a person for conduct giving rise to suspicion, basing its action on 1 Sam. 2:24. Gen. R. s. 7 אתה מַלְקֵנִי, v. קַבָּלָה; a. fr. -
117 פחת
פַּחַת, פַּחֲתָאI ch. sam( פַּחַת c. (b. h.; preced. wds.) cavity, pit.), 1) cavity, pit. Targ. Jer. 18:20; 22 (ed. Lag. a. oth. פְּחֵית).Pl. פַּחֲתִין Targ. O. Lev. 14:37 ed. Berl. (oth. ed. פַּחֲתָן; h. text שקערורת). 2) depreciation, decrease, loss. B. Mets.70a שקיל אגרא ושקיל פ׳ he charged a compensation for the use of the vessel, and an indemnity for the loss (by wear and tear). Ib. אי אגרא לא פ׳ ואי פ׳ לא אגרא if you take payment for the use of the vessel, you must not charge for wear and tear Y.Ned.IX, end, 41c תהא פַּחֲתָה בה let a decrease come over it (may his wealth be reduced). Koh. R. to XI, 9 איזיל לפ׳ go to ruin! 3) (trnsf.) degraded person. Gen. R. s. 36 (ref. to Gen. 9:18 אבי כנען) אבוי דפ׳ the father of the degraded. Ib. s. 99 (ref. to Gen. 49:5) אחים דפ׳וכ׳ ‘brothers of the degraded (Dinah, with ref. to Gen. 34:25) …, but no brothers to Joseph. -
118 פחתא
פַּחַת, פַּחֲתָאI ch. sam( פַּחַת c. (b. h.; preced. wds.) cavity, pit.), 1) cavity, pit. Targ. Jer. 18:20; 22 (ed. Lag. a. oth. פְּחֵית).Pl. פַּחֲתִין Targ. O. Lev. 14:37 ed. Berl. (oth. ed. פַּחֲתָן; h. text שקערורת). 2) depreciation, decrease, loss. B. Mets.70a שקיל אגרא ושקיל פ׳ he charged a compensation for the use of the vessel, and an indemnity for the loss (by wear and tear). Ib. אי אגרא לא פ׳ ואי פ׳ לא אגרא if you take payment for the use of the vessel, you must not charge for wear and tear Y.Ned.IX, end, 41c תהא פַּחֲתָה בה let a decrease come over it (may his wealth be reduced). Koh. R. to XI, 9 איזיל לפ׳ go to ruin! 3) (trnsf.) degraded person. Gen. R. s. 36 (ref. to Gen. 9:18 אבי כנען) אבוי דפ׳ the father of the degraded. Ib. s. 99 (ref. to Gen. 49:5) אחים דפ׳וכ׳ ‘brothers of the degraded (Dinah, with ref. to Gen. 34:25) …, but no brothers to Joseph. -
119 פַּחַת
פַּחַת, פַּחֲתָאI ch. sam( פַּחַת c. (b. h.; preced. wds.) cavity, pit.), 1) cavity, pit. Targ. Jer. 18:20; 22 (ed. Lag. a. oth. פְּחֵית).Pl. פַּחֲתִין Targ. O. Lev. 14:37 ed. Berl. (oth. ed. פַּחֲתָן; h. text שקערורת). 2) depreciation, decrease, loss. B. Mets.70a שקיל אגרא ושקיל פ׳ he charged a compensation for the use of the vessel, and an indemnity for the loss (by wear and tear). Ib. אי אגרא לא פ׳ ואי פ׳ לא אגרא if you take payment for the use of the vessel, you must not charge for wear and tear Y.Ned.IX, end, 41c תהא פַּחֲתָה בה let a decrease come over it (may his wealth be reduced). Koh. R. to XI, 9 איזיל לפ׳ go to ruin! 3) (trnsf.) degraded person. Gen. R. s. 36 (ref. to Gen. 9:18 אבי כנען) אבוי דפ׳ the father of the degraded. Ib. s. 99 (ref. to Gen. 49:5) אחים דפ׳וכ׳ ‘brothers of the degraded (Dinah, with ref. to Gen. 34:25) …, but no brothers to Joseph. -
120 פַּחֲתָא
פַּחַת, פַּחֲתָאI ch. sam( פַּחַת c. (b. h.; preced. wds.) cavity, pit.), 1) cavity, pit. Targ. Jer. 18:20; 22 (ed. Lag. a. oth. פְּחֵית).Pl. פַּחֲתִין Targ. O. Lev. 14:37 ed. Berl. (oth. ed. פַּחֲתָן; h. text שקערורת). 2) depreciation, decrease, loss. B. Mets.70a שקיל אגרא ושקיל פ׳ he charged a compensation for the use of the vessel, and an indemnity for the loss (by wear and tear). Ib. אי אגרא לא פ׳ ואי פ׳ לא אגרא if you take payment for the use of the vessel, you must not charge for wear and tear Y.Ned.IX, end, 41c תהא פַּחֲתָה בה let a decrease come over it (may his wealth be reduced). Koh. R. to XI, 9 איזיל לפ׳ go to ruin! 3) (trnsf.) degraded person. Gen. R. s. 36 (ref. to Gen. 9:18 אבי כנען) אבוי דפ׳ the father of the degraded. Ib. s. 99 (ref. to Gen. 49:5) אחים דפ׳וכ׳ ‘brothers of the degraded (Dinah, with ref. to Gen. 34:25) …, but no brothers to Joseph.
См. также в других словарях:
Earnings Before Interest, Tax and Depreciation - EBITD — An indicator of a company s financial performance, which is calculated as: This measure attempts to gauge a firm s profitability before any legally required payments, such as taxes and interest on debt, are paid. Depreciation is removed because… … Investment dictionary
Earnings before interest, taxes and depreciation — EBITD is an initialism or acronym for Earnings Before Interest, Taxes and Depreciation. See EBITDA. Some people find it useful to know this value for a business. On the other hand, some businesses may emphasize this value in publicity or reports… … Wikipedia
Earnings Before Interest, Taxes and Depreciation — ( EBITD) A financial measure defined as revenues less cost of goods sold and selling, general, and administrative expenses. In other words, operating and nonoperating profit before the deduction of interest and income taxes. depreciation expenses … Financial and business terms
Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… … Wikipedia
depreciation — de·pre·ci·a·tion /di ˌprē shē ā shən/ n 1: any decrease in the value of property (as machinery) for the purpose of taxation that cannot be offset by current repairs and is carried on company books as a yearly charge amortizing the original cost… … Law dictionary
depreciation fund — ➔ fund1 * * * depreciation fund UK US noun [C] ► ACCOUNTING, FINANCE an amount of money that a company has available to buy new assets. It comes from the investment of a sum equal to the depreciation allowance for its existing assets: »The… … Financial and business terms
depreciation reserve — A business fund in which the probable replacement cost of equipment is accumulated each year over the life of the asset, so it can be replaced readily when it becomes obsolete and totally depreciated. Category: Business, LLCs & Corporations →… … Law dictionary
depreciation reserve — depreciation reserve, Accounting. a reserve account to offset the cost of equipment that is depreciating and will ultimately have to be replaced or renewed … Useful english dictionary
Depreciation recapture — Part of a series on Taxation Taxation in the United States … Wikipedia
depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… … Black's law dictionary
depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… … Black's law dictionary