Перевод: с английского на все языки

со всех языков на английский

applies

  • 121 private letter ruling

    сокр. PLR гос. фин., амер. решение на основе частного письма* (интерпретация налогового законодательства, осуществляемая Службой внутренних доходов США для конкретной необычной или сложной налоговой ситуации в виде ответа на частный запрос налогоплательщика)
    Syn:

    * * *
    решение на основе частного письма: 1) ответ Службы внутренних доходов США на частный запрос по конкретному вопросу интерпретации налогового законодательства= letter ruling ; 2) решение налогового органа по частному вопросу; revenue ruling.
    * * *
    . These are written pronouncements from the IRS interpreting the Internal Revenue Code with respect to a specific set of facts and circumstances. Letter rulings arise from a taxpayer's request to interpret the law, usually before engaging in a transaction. For example, when two corporations decide to merge, they typically request a letter ruling to insure the transaction will be tax free. The ruling applies only to the taxpayer requesting it and cannot be cited as precedent. However, letter rulings often give important insight into the way the IRS would rule under similar circumstances. Despite the filing fee and legal costs involved in obtaining a ruling, if the tax consequences are substantial, a ruling is often advisable. . Small Business Taxes & Management 2 .

    Англо-русский экономический словарь > private letter ruling

  • 122 straight-line depreciation

    сокр. SL, s/l учет равномерная [линейная, прямая\] амортизация, равномерное начисление износа [списание основного капитала\], амортизация методом линейного [пропорционального\] списания (систематическое списание равных по величине сумм в течение нормативного срока существования актива)
    Syn:
    See:

    * * *
    обычная (линейная, прямая, не ускоренная) амортизация: метод амортизации фиксированного актива, при котором из стоимости актива вычитается реализуемая (остаточная) стоимость материалов (напр., металлолома) и остаток делится на срок службы актива; данная процедура позволяет ежегодно списывать определенную (одинаковую) часть активов на доходы компании; так, если оборудование стоит 1200 долл., остаточная стоимость - 200 долл., срок службы - 10 лет, то ежегодная амортизация равна 100 долл. - (1200-200):10; самый простой и традиционный метод амортизации, хотя налоговые льготы привели к расширению использования методов ускоренной амортизации; см. accelerated cost recovery system;
    * * *
    * * *
    . Depreciation (also applies to amortization) where the amount for each period is equal. For example, annual depreciation on a $12,000 asset with a 10-year life would be $1,200 per year. . Small Business Taxes & Management 2 .

    Англо-русский экономический словарь > straight-line depreciation

  • 123 without recourse

    банк., фин. без (права) регресса [оборота\] (при передаче финансовых инструментов данное выражение указывает на то, что покупатель финансового инструмента принимает на себя весь кредитный риск по нему, т. е. что покупатель финансового инструмента в случае невыполнения обязательств основным должником не сможет взыскать соответствующую сумму с индоссанта)
    Syn:
    See:

    * * *
    "без оборота (регресса)": прием покупателем финансового инструмента на себя всего кредитного риска; 1) переход векселей из рук в руки без принятия обязательства об их погашении при наступлении срока; при этом индоссамент содержит слова "без регресса"; 2) перепродажа кредитов, депозитных сертификатов и др. активов без обязательств продавца перед покупателем.
    * * *
    . В случае неплатежей кредитор не имеет права требовать выплат или удерживать активы у кого-либо, кроме стороны, указанной в долговом соглашении (например, специализированного юридического лица) . Where a creditor's only recourse in the case of default is to sell any pledged property. Also applies to the factoring of receivables, loans or notes, etc. Инвестиционная деятельность .

    Англо-русский экономический словарь > without recourse

  • 124 ordinary ambassador

    гос. упр. постоянный посол
    Syn:
    "
    похоже не синонимы! Просто тот, который не ""чрезвычайный посол""
    "
    !
    An ordinary ambassador is charged with the duties of heading a permanent diplomatic mission and maintaining relations between his home and his host country and to conduct relations on an equal basis with other nations. An Extraordinary Ambassador is appointed to head some particular mission for a particular purpose and such postings are for an indefinite period lasting till the completion of the mission. Such appointments are generally politically initiated.
    A resident ambassador resides within the political boundaries of the country to which he/she is posted while a non-resident ambassador does not live within the country of his/her posting but lives in a neighboring country. Therefore, a resident ambassador of US in India may at the same time be a non-resident ambassador of other countries of the sub-continent. Ambassadors are deemed representatives of their heads of state to the heads of state of their place of posting and not representative of one state government to another state government. This is a practice that has persisted ever since the ambassadorial post was created. Only high commissioners (since once they shared their heads of state) are deemed to represent their governments.
    It may sometimes transpire that the post of ambassador is handed out to a person as a matter of routine transfer or promotion within the country in the ministry of foreign affairs as furtherance to their careers.
    "
    An ambassador, rarely embassador, is a diplomatic official accredited to a foreign sovereign or government, or to an international organization, to serve as the official representative of his or her own country. In everyday usage it applies to the ranking plenipotentiary minister stationed in a foreign capital. The host country typically allows the ambassador control of specific territory called an embassy, whose territory, staff, and even vehicles are generally afforded diplomatic immunity from most laws of the host country. The senior diplomatic officers among members of the Commonwealth of Nations are known as High Commissioners, who are the heads of High Commissions. Representatives of the Holy See are known as Papal or Apostolic Nuncios, while the head of a Libyan People's Bureau is a Secretary. Historically, officials representing their countries abroad were termed ministers, but this term was also applied to diplomats of the second rank. The Congress of Vienna of 1815 formalized the system of diplomatic rank under international law: Ambassadors are ministers of the highest rank, with plenipotentiary authority to represent their head of state. An Ordinary Ambassador is one heading a permanent diplomatic mission, for instance the senior professional diplomat in an embassy. An Extraordinary Ambassador could be appointed for special purposes or for an indefinite term; politically appointed ambassadors would fall under this category. Moreover, a Resident Ambassador is one who resides within the country to which s/he is accredited. A Non-Resident Ambassador is one who does not reside within the country to which s/he is accredited, but lives in a nearby country. Thus a resident ambassador to a country might at the same time also be a non-resident ambassador to several other countries.
    "

    Англо-русский экономический словарь > ordinary ambassador

  • 125 resident ambassador

    гос. упр. = ordinary ambassador !
    An ordinary ambassador is charged with the duties of heading a permanent diplomatic mission and maintaining relations between his home and his host country and to conduct relations on an equal basis with other nations. An Extraordinary Ambassador is appointed to head some particular mission for a particular purpose and such postings are for an indefinite period lasting till the completion of the mission. Such appointments are generally politically initiated.
    A resident ambassador resides within the political boundaries of the country to which he/she is posted while a non-resident ambassador does not live within the country of his/her posting but lives in a neighboring country. Therefore, a resident ambassador of US in India may at the same time be a non-resident ambassador of other countries of the sub-continent. Ambassadors are deemed representatives of their heads of state to the heads of state of their place of posting and not representative of one state government to another state government. This is a practice that has persisted ever since the ambassadorial post was created. Only high commissioners (since once they shared their heads of state) are deemed to represent their governments.
    It may sometimes transpire that the post of ambassador is handed out to a person as a matter of routine transfer or promotion within the country in the ministry of foreign affairs as furtherance to their careers.
    "
    An ambassador, rarely embassador, is a diplomatic official accredited to a foreign sovereign or government, or to an international organization, to serve as the official representative of his or her own country. In everyday usage it applies to the ranking plenipotentiary minister stationed in a foreign capital. The host country typically allows the ambassador control of specific territory called an embassy, whose territory, staff, and even vehicles are generally afforded diplomatic immunity from most laws of the host country. The senior diplomatic officers among members of the Commonwealth of Nations are known as High Commissioners, who are the heads of High Commissions. Representatives of the Holy See are known as Papal or Apostolic Nuncios, while the head of a Libyan People's Bureau is a Secretary. Historically, officials representing their countries abroad were termed ministers, but this term was also applied to diplomats of the second rank. The Congress of Vienna of 1815 formalized the system of diplomatic rank under international law: Ambassadors are ministers of the highest rank, with plenipotentiary authority to represent their head of state. An Ordinary Ambassador is one heading a permanent diplomatic mission, for instance the senior professional diplomat in an embassy. An Extraordinary Ambassador could be appointed for special purposes or for an indefinite term; politically appointed ambassadors would fall under this category. Moreover, a Resident Ambassador is one who resides within the country to which s/he is accredited. A Non-Resident Ambassador is one who does not reside within the country to which s/he is accredited, but lives in a nearby country. Thus a resident ambassador to a country might at the same time also be a non-resident ambassador to several other countries.
    "

    Англо-русский экономический словарь > resident ambassador

  • 126 tonnage tax company

    гос. фин., брит. судоходная компания, платящая налог с тоннажа* !
    возможно, нужно новое подзначение к tonnage tax! ссылок маловато, в основном в этом законодательном акте. не разобралась до конца!
    http:www.opsi.gov.uk/acts/acts2000/00017-cg.htm
    "
    1. - (1) This Schedule provides an alternative regime (""tonnage tax"") for calculating the profits of a shipping company for the purposes of corporation tax.
    " "
    (2) The regime applies only if an election to that effect ( a ""tonnage tax election"") is made (see Part II of this Schedule).
    "
    Companies that are members of a group must join in a group election.
    (a) the company or group is a qualifying company or group (see Part III of this Schedule), and
    (b) certain requirements are met as to training (see Part IV of this Schedule) and other matters (see Part V of this Schedule).
    "
    2. - (1) In this Schedule a ""tonnage tax company"" or ""tonnage tax group"" means a company or group in relation to which a tonnage tax election has effect.
    "
    (2) References in this Schedule to a company entering or leaving tonnage tax are to its becoming or ceasing to be a tonnage tax company.
    References to a company being subject to tonnage tax have a corresponding meaning.
    3. - (1) In the case of a tonnage tax company, its tonnage tax profits are brought into charge to corporation tax in place of its relevant shipping profits (see Part VI of this Schedule).
    (2) Where profits would be relevant shipping income, any loss accruing to the company is similarly left out of account for the purposes of corporation tax.
    Tonnage tax profits: method of calculation
    4. - (1) A company's tonnage tax profits for an accounting period are calculated in accordance with this paragraph by reference to the net tonnage of the qualifying ships operated by the company.
    For the purposes of the calculation the net tonnage of a ship is rounded down (if necessary) to the nearest multiple of 100 tons.
    (2) The calculation is as follows:
    Step One Determine the daily profit for each qualifying ship operated by the company by reference to the following table and the net tonnage of the ship:
    For each 100 tons up to 1,000 tons
    £0.60
    For each 100 tons between 1,000 and 10,000 tons
    £0.45
    For each 100 tons between 10,000 and 25,000 tons
    £0.30
    For each 100 tons above 25,000 tons
    £0.15
    Step Two Work out the ship's profit for the accounting period by multiplying the daily profit by-
    (a) the number of days in the accounting period, or
    (b) if the ship was operated by the company as a qualifying ship for only part of the period, by the number of days in that part.
    Step Three Follow Steps One and Two for each of the qualifying ships operated by the company in the accounting period.
    Step Four Add together the resulting amounts and the total is the amount of the company's tonnage tax profits for that accounting period.
    Tonnage tax profits: calculation in case of joint operation etc.
    5. - (1) If two or more companies fall to be regarded as operators of a ship by virtue of a joint interest in the ship, or in an agreement for the use of the ship, the tonnage tax profits of each are calculated as if each were entitled to a share of the profits proportionate to its share of that interest.
    (2) If two or more companies fall to be treated as the operator of a ship otherwise than as mentioned in sub-paragraph (1), the tonnage tax profits of each are computed as if each were the only operator.
    6. - (1) References in this Schedule to the gross or net tonnage of a ship are to that tonnage as determined-
    "
    (a) in the case of a vessel of 24 metres in length or over, in accordance with the IMO International Convention on Tonnage Measurement of Ships (ITC69);
    "
    (b) in the case of a vessel under 24 metres in length, in accordance with tonnage regulations.
    (2) A ship shall not be treated as a qualifying ship for the purposes of this Schedule unless there is in force-
    (a) a valid International Tonnage Certificate (1969), or
    (b) a valid certificate recording its tonnage as measured in accordance with tonnage regulations.
    "
    (3) In this paragraph ""tonnage regulations"" means regulations under section 19 of the Merchant Shipping Act 1995 or provisions of the law of a country or territory outside the United Kingdom corresponding to those regulations.
    "
    + мультитран:
    6.05.2006 11:56
    Тема сообщения: tonnage tax company
    Пожалуйста, помогите перевести.
    tonnage tax, если верить Мультитрану - корабельный сбор, а как это к company применить не представляю. компания, подлежащая обложению корабельным сбором?? - чушь какая-то...
    Помогите, плиз!
    Заранее спасибо Mt | Google
    6.05.2006 12:07
    "
    Tonnage Tax - это такой вид налогообложения судоходных компаний (пароходств), при котором размер налога рассчитывается в зависимости от чистой регистровой вместимости судов, составляющих флот компании (т.н. ""налог на тоннаж""). Tonnage tax company - компания подлежащая такому виду налогообложения.
    "
    Некоторые налоговые изменения коснутся мореходных компаний, для которых !подоходный налог! будет заменен на !налог с тоннажа! судна.

    Англо-русский экономический словарь > tonnage tax company

  • 127 terms

    термы

    – collecting terms
    – dissimilar terms
    – grouping of terms
    – in terms of
    – in terms of money
    – like terms
    – of constant terms
    – of positive terms
    – rearrangement of terms
    – terms of contract

    cancel like terms — сокращать подобные члены


    cancellation of like terms — сокращение подобных членов


    collect like terms — группировать подобные члены


    collecting like terms — приведение подобных


    discard terms of series — отбрасывать член ряда


    expansion in terms of — разложение в ряд по


    expressed in terms of — выраженный через


    fraction in its lowest terms — <math.> дробь несократимая


    group like terms — приводить подобный приводить


    retain terms of series — оставлять член ряда


    series of positive terms — знакоположительный ряд


    terms applies to — термин относится к

    Англо-русский технический словарь > terms

  • 128 COT&S

    1) Техника: clean, oil, test, and stencil
    2) Нефть и газ: Clean, Oil, Test & Stencil. Applies to air brake rework.

    Универсальный англо-русский словарь > COT&S

Страницы

См. также в других словарях:

  • applies — ap·ply || É™ plaɪ v. make a request; implement; put to use; enforce; spread on a surface (such as paint, ointment, etc.); refer; (Medicine) place, lay (e.g.: apply the hand to the chest ) …   English contemporary dictionary

  • excuse.' The maxim applies to an extent in criminal law but not — abbreviation for Institute of Legal Executives. Collins dictionary of law. W. J. Stewart. 2001 …   Law dictionary

  • one who applies for relief — index petitioner Burton s Legal Thesaurus. William C. Burton. 2006 …   Law dictionary

  • the same applies — it also applies to , it is also relevant to …   English contemporary dictionary

  • the same applies to — that is the law, it is the same for this situation according to me …   English contemporary dictionary

  • this applies only to — this is only relevant to , this is only effective for …   English contemporary dictionary

  • handling (ordnance) — Applies to those individuals who engage in the breakout, lifting, or repositioning of ordnance or explosive devices in order to facilitate storage or stowage, assembly or disassembly, loading or downloading, or transporting. See also assembly;… …   Military dictionary

  • reduced operational status — Applies to the Military Sealift Command ships withdrawn from full operational status (FOS) because of decreased operational requirements. A ship in reduced operational status is crewed in accordance with shipboard maintenance and possible future… …   Military dictionary

  • adjustable rate — Applies mainly to convertible securities ( convertible security). Refers to interest rate or dividend that is adjusted periodically, usually according to a standard market rate outside the control of the bank or savings institution, such as that… …   Financial and business terms

  • adjustable-rate — Applies mainly to convertible securities ( convertible security). Refers to interest rate or dividend that is adjusted periodically, usually according to a standard market rate outside the control of the bank or savings institution, such as that… …   Financial and business terms

  • base currency — Applies mainly to international equities. currency in which gains or losses from operating an international portfolio are measured. Bloomberg Financial Dictionary * * *    The currency that forms the base of a quotation, i.e. the denominator… …   Financial and business terms

Поделиться ссылкой на выделенное

Прямая ссылка:
… Нажмите правой клавишей мыши и выберите «Копировать ссылку»