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1 basis period
гос. фин. период формирования налоговой базы [базы налогообложения\]* (период, обычно один год, в течение которого заработанная прибыль образует базу налогообложения за налоговый год)Syn:See: -
2 basis period
Налоги: налоговый период (Syn:) -
3 tax period
гос. фин. налоговый период, период налогообложения (период, за который составляется налоговая декларация и уплачивается налог; напр., в Великобритании налоговая декларация по налогу на добавленную стоимость составляется обычно за три календарных месяца)Syn:See: -
4 Claims-Made Basis
. Under this type of insurance policy the insurer is responsible only for claims filed during the period the policy is in force. See Claims-Occurrence Basis below. . Small Business Taxes & Management 2 . -
5 accounting period
Finan amount of time in which businesses may prepare internal accounts so as to monitor progress on a weekly, monthly, or quarterly basis. Accounts are generally prepared for external purposes on an annual basis. -
6 on a straight-line basis over the period
Универсальный англо-русский словарь > on a straight-line basis over the period
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7 on the basis of the results for a tax period
Общая лексика: по итогам налогового периодаУниверсальный англо-русский словарь > on the basis of the results for a tax period
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8 on the basis of the results of each accounting period
Общая лексика: по итогам каждого отчётного периодаУниверсальный англо-русский словарь > on the basis of the results of each accounting period
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9 tax base
налоговая [налогооблагаемая\] база, база налогообложенияа) гос. фин. (стоимостная, физическая или иная характеристика облагаемого налогом объекта, служащая основой для расчета величины налоговых обязательств; напр., стоимость имущества для расчета налога на имущество, величина наследства для расчета налога на наследование и дарение, величина прибыли для налога на прибыль, количество импортируемого товара для некоторых налогов на импорт и т. д.)Syn:See:ad valorem tax, specific tax, tax accounting, tax planning, tax rate, taxable income, basis period, taxable capacityб) гос. фин. (общая стоимость облагаемого местным налогом имущества или других активов, расположенных на данной территории, либо оценка общей величины доходов лиц, облагаемых налогами на данной территории)Syn:в) учет (налоговая база актива или обязательства, используемая для расчета отложенного налога в методе обязательств)See:liability method, tax base of a liability, tax base of an asset, deferred tax assets, deferred tax liabilities
* * *
tax basis tax base налоговая база: 1) сумма дохода, стоимость актива, на основе которых рассчитывается размер налога (напр., первоначальная стоимость приобретения реального актива минус амортизация или цена покупки ценной бумаги плюс комиссия брокера (премия к покупной цене актива амортизируется)); = tax basis; 2) общая сумма налогооблагаемой собственности, активов и доходов, подпадающих под налоговую юрисдикцию данного органа власти (напр., налоговая база города - стоимость недвижимости, доход от местных предприятий; если предприятие покидает данный город, то налоговая база последнего сокращается).* * ** * *налоговая база; налогооблагаемая база. . Словарь экономических терминов .* * *определенный объект, с которого взимается налог -
10 tax year
гос. фин. налоговый [фискальный\] год (условный год, начало и конец которого определяются законодательно для целей налогообложения, т. е. 12-месячный период, за который предоставляется налоговая декларация и уплачивается подоходный налог или налог на прибыль; обычно не совпадает с календарным годом; напр., в Великобритании налоговый год начинается 6 апреля, а в США — 1 июля)Syn:See:
* * *
= financial year 2.* * * -
11 trial
1) (an act of testing or trying; a test: Give the new car a trial; The disaster was a trial of his courage.) prueba, ensayo2) (a legal process by which a person is judged in a court of law: Their trial will be held next week.) proceso, juicio3) (a (source of) trouble or anxiety: My son is a great trial (to me).) aflicción, sufrimiento; problema•- on trial
- trial and error
trial n1. juicio / proceso2. pruebato be on trial ser procesado / ser juzgado
trial sustantivo masculino motocross ' trial' also found in these entries: Spanish: actuar - banquillo - calidad - causa - contrarreloj - ensayo - escarceo - juicio - procesamiento - proceso - prueba - sumarísima - sumarísimo - vista - carrera English: composed - eventual - fair - spin out - trial - adjourn - hearing - probation - prosecution - summarytr[traɪəl]1 SMALLLAW/SMALL proceso, juicio2 (test) prueba1 SMALLSPORT/SMALL pruebas nombre femenino plural\SMALLIDIOMATIC EXPRESSION/SMALLon trial a pruebato bring somebody to trial procesar a alguiento stand trial ser procesado,-atrial and error ensayo y error, prueba y errortrial offer oferta especialtrial period período de pruebatrial ['traɪəl] adj: de pruebatrial period: período de pruebatrial n1) : juicio m, proceso mto stand trial: ser sometido a juicio2) affliction: aflicción f, tribulación f3) test: prueba f, ensayo madj.• de ensayo adj.• de prueba adj.n.• adversidad s.f.• cata s.f.• causa s.f.• enjuiciamiento s.m.• ensayo s.m.• juicio s.m.• probatura s.f.• proceso s.m.• prueba s.f.• tentativa s.f.• vista (Jurisprudencia) s.f.
I 'traɪəl1) ( Law)a) c ( court hearing) proceso m, juicio mmurder/rape trial — proceso or juicio por asesinato/violación
b) u ( judgment) juicio mto be on trial for murder — estar* siendo procesado por asesinato
to stand trial — ser* procesado or juzgado
to give somebody a fair trial — juzgar* a alguien con imparcialidad
2) u c ( test) prueba fclinical trial — ensayo m clínico
you learn by trial and error — uno aprende equivocándose or por ensayo y error
3) c ( trouble) padecimiento m, sufrimiento m4) ( Sport) (usu pl) prueba f de selección
II
adjective <period/flight> de prueba['traɪǝl]trial offer — oferta f especial ( para promover un producto nuevo)
1. N1) (Jur) juicio m, proceso mthe trial continues today — el juicio or proceso se reanuda hoy
•
to be awaiting trial — estar a la espera de juicio or de ser procesado•
to bring sb to trial — llevar a algn a juicio, procesar a algn•
the case never came to trial — el caso nunca se llevó a juicio•
on trial, he is on trial for murder — se lo está procesando por asesinatocommit 1., 2)•
to stand trial — ser procesadoSee:see cultural note GRAND JURY in grand2) (=test) [of drug, machine] prueba f ; [of person, for job] periodo m de prueba, prueba ffinding the right skin cream is a question of trial and error — encontrar la crema apropiada para la piel es cuestión de probar or ir probando
•
to be on trial — (lit, fig) estar a pruebathe fullback has been on trial at the club for ten days — el defensa lleva diez días a prueba en el club
3) (=hardship)•
the child is a great trial to them — el niño les hace sufrir mucho4) trials (Sport) pruebas fpl de selección2.VT (Comm) [+ product] poner a pruebaproducts are trialled for six months before they go on the market — los productos se ponen a prueba durante seis meses antes de lanzarlos al mercado
3.CPDtrial balance N — balance m de comprobación
trial balloon N — (US) globo m sonda
trial basis N —
trial flight N — vuelo m de prueba
trial judge N — juez mf de la causa
trial jury N — (US) jurado m de juicio
trial offer N — oferta f de prueba
trial period N — periodo m de prueba
I took the car out for a trial run — saqué el coche para probarlo or ponerlo a prueba
trial separation N — periodo m de separación como prueba
* * *
I ['traɪəl]1) ( Law)a) c ( court hearing) proceso m, juicio mmurder/rape trial — proceso or juicio por asesinato/violación
b) u ( judgment) juicio mto be on trial for murder — estar* siendo procesado por asesinato
to stand trial — ser* procesado or juzgado
to give somebody a fair trial — juzgar* a alguien con imparcialidad
2) u c ( test) prueba fclinical trial — ensayo m clínico
you learn by trial and error — uno aprende equivocándose or por ensayo y error
3) c ( trouble) padecimiento m, sufrimiento m4) ( Sport) (usu pl) prueba f de selección
II
adjective <period/flight> de pruebatrial offer — oferta f especial ( para promover un producto nuevo)
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12 discount
1. сущ.1)а) торг. скидка (с цены), ценовая скидка (денежная сумма или процент, на который поставщик снижает стандартную цену товара или услуги; напр., снижение стандартной цены товара в рамках кампании по стимулированию сбыта или снижение прейскурантной цены в качестве вознаграждения за быстрый или наличный платеж, за покупку в большом количестве и т. п.; также снижение стандартного тарифа на услуги для клиентов, удовлетворяющих определенным требованиям, напр., уменьшение величины страховой премии в связи с особенностями данного риска, отсутствием аварий или других страховых случаев в течение определенного времени, либо уменьшение стоимости туристической путевки при приобретении общей путевки для группы лиц и т. п.)ATTRIBUTES:
cumulative 2), aggregate 2)
one-time discount — единовременная [разовая\] скидка
COMBS:
discount in the amount of— скидка в сумме
At the purchase of 6-10 titles you will obtain the discount in the amount of 5%.
discount of $125, $125 discount — скидка в размере 125 долл.
10% discount, discount of 10% — скидка в размере 10%, десятипроцентная скидка
1% discount for cash — скидка 1% за расчет наличными
15% discount for quantity purchases — 15-процентная скидка за покупку в большом количестве
less discount of 5% — со сидкой в 5%, за вычетом 5%
A discount of up to 40% may apply to Physical Damage Coverage for your boat, if the boat is less than 11 years old.
a discount of 10 to 40 percent — скидка (в размере) от 10% до 40%
a discount (of) between 10% and 20% — скидка (в размере) от 10% до 20%, скидка между 10% и 20%
discount on [below, to, off, from\] — скидка с (цены, тарифной ставки)
50% discount below the normal retail price — 50% скидка с обычной розничной цены
You can get 50% discount off the regular ticket price!
Click here to order this book at a discount from the regular list price.
discount on (smth.) — скидка на (что-л.)
Members will receive special discounts on all products. — Участники получат специальные скидки на все товары.
special discount to students, special students discounts — специальные скидки для студентов, специальные скидки студентам, специальные студенческие скидки
50% discount for children under 12 — 50% скидка для детей в возрасте до 12 лет
to give [to grant, to allow\] a discount — предоставить скидку
Discounts are given for quantity purchases.
First, they commit all participants to grant discounts of the same type to buyers who meet the same conditions of eligibility.
The producer usually establishes a list price and then allows discounts from it to various types of intermediate customers.
Later in the century, as competition for customers increased, some booksellers offered discounts of 20 percent and more.
to get [to receive, to obtain\] a discount — получить скидку
Club members get special discount off the normal rates. — Члены клуба получают специальную скидку с обычных тарифов.
He received cash discount of 3%. — Он получил скидку в размере 3% за оплату наличными.
to earn a discount — получить [заслужить, заработать\] скидку
When purchases must be placed within a specified period to earn a discount, the prospective contractor must indicate the required time period.
Those who purchase for cash are allowed a discount of 2%, while those who pay within one month can claim a discount of 1%.
to ask for a discount — просить [требовать\] скидку, обращаться за скидкой
If you're going to pay cash, ask for a discount.
It could be very useful to be able to negotiate a discount for cash if you are buying luxury items like a fur coat or an expensive piece of jewellery.
Large volume orders may be subject to a discount. — Крупные заказы могут подлежать скидке. [По крупным заказам может предоставляться скидка.\]
to qualify for a discount — иметь право на скидку; получить право на скидку; давать право на скидку
To qualify for discount all orders must be received by 30th June. — Чтобы иметь право на скидку, все заказы должны быть получены до 30 июня.
to be eligible for [to be entitled to\] a discount — иметь право на скидку
Find out if you are entitled to a discount. — Выясните, имеете ли вы право на скидку.
to lose a discount — терять скидку, терять право на скидку
This means that you can make 1 claim in any year or 2 claims in any 3-year period, and you won't lose the discount earned for your previous years of safe driving. — Это означает, что вы можете предъявить одно требование в течение любого года или два требования в течение любого трехлетнего периода, и вы не потеряете скидку, заработанную за предыдущие года безопасного вождения.
To find the sale price of the item, you calculate the discount and subtract the discount from the original price.
to reduce/to increase discount — уменьшать/увеличивать скидку
ThyssenKrupp Nirosta reduces cash discount.
Under the Local Government Act 2003, all District Councils have been allowed to reduce their Council Tax discount on second homes from 50% to 10%.
American Airlines also has increased its discount from 21 percent to 22 percent on all domestic fares and international full fares.
They've increased the tax discount on the house.
Syn:Ant:See:advertising discount, aggregated discount, bulk discount а), bulk purchase discount, cash discount, chain discount, commercial discount, cumulative discount, deep discount 2) а), deferred discount, discount allowed, discount earned, discount for cash, discount for cash payment, discount for early payment, discount for paying cash, discount for prompt payment, discount for quantity, discount for quantity purchases, discount from price, discount on price, discount received, discounts lost, early payment discount, functional discount, group discount 1) а), insurance discount, insurance premium discount, invoice discount 1) а), long discount, lost discounts, loyalty discount, net name discount, noncumulative discount, off-invoice discount, patronage discount, premium discount, prepayment discount, price discount а), prompt payment discount, purchase discount, quantity discount, quantity purchase discount, renewal discount, retail discount, retro discount, retrodiscount, retrospective discount, sales discount, series discount 1) а), short discount, special discount, staff discount, trade discount, trade-in discount, unearned discount а), volume discount, wholesale discount, amount of discount, discount amount а), discount broker а), discount brokerage, discount card, discount chain, discount coupon, discount drugstore, discount fare, discount goods, discount house 2) а), discount loss, discount market 2) а), discount merchandiser, discount period 1) а), discount policy 1) а), discount price, discount pricing, discount retailer, discount retailing, discount sale, discount scale, discount series, discount schedule, discount store, discount supermarket, discount table, discount terms, percentage of discount, scale of discounts, table of discounts, allowance 1. 3) discounted price а), discounted goods, premium price а), trade credit, EOM, ROG, discounter б), discountable 2) б), regular price, list price, off-price product, at a discount 1) а) IDIOM: five-finger discountб) фин., бирж. дисконт (сумма, на которую номинал или цена погашения ценной бумаги больше цены ее первоначального размещения или текущей рыночной цены)ATTRIBUTES:
accrued 2), amortizable 2) б)
deep discount — глубокий дисконт, значительный дисконт*
COMBS:
discount in the amount of— дисконт в сумме
discount of $125, $125 discount — дисконт в размере 125 долл.
As a result, X treats the loan as having original issue discount in the amount of $130000.
10% discount, discount of 10% — дисконт в размере 10%, десятипроцентный дисконт
For example, if a $1000 par bond was bought at a discount of $900, at maturity there would be a $100 gain.
a discount of 10 to 40 percent — дисконт (в размере) от 10% до 40%
a discount (of) between 10% and 20% — скидка (в размере) от 10% до 20%, скидка между 10% и 20%
discount on [below, to, off, from\] — дисконт к (цене, номиналу), дисконт с [от\] (цены, номинала)
Coupons are sold at a discount to maturity value.
The Company amortizes any discount or premium as part of interest expense on the related debt using the effective interest method.
Although the issuer will calculate original issue discount, if any, based on its determination of the accrual periods, a bondholder may, subject to some restrictions, elect other accrual periods.
All taxable discount securities, including Corporate and Government Bonds, Federal STRIPs, Eurobonds, and Taxable Municipal securities.
Ant:See:accrued discount, acquisition discount а), amortized discount, bond discount, debt discount, deep discount 1) а), discount from price, discount on price, Discount on Notes Payable, Discount on Notes Receivable, market discount а), original issue discount, price discount 1) б), share discount, unamortized discount, accretion of discount, accrual of discount, accumulation of discount, amortization of discount, amount of discount, discount accretion, discount amortization, discount amount б), discount bond, discount percentage 1) б), discount price, discount securities, discount yield, percentage of discount, discounted price б) premium price б) at a discount 1) б)в) фин., банк. дисконт, скидка (разница между номиналом векселя и суммой, получаемой векселедержателем при учете векселя до наступления срока его погашения)See:bank discount а), banker's discount, amount of discount, discount amount в), discount basis, discount interest rate, discount market 1) в), discount percentage 2) в), discount policy 2) в), discount rate 1) а), 1) б), discount rate of interest, percentage of discount, rate of discount, discounting 1)г) фин., бирж. дисконт, скидка (отклонение в меньшую сторону от официального курса валюты, т. е. ситуация, когда цена одной валюты занижена по отношению к цене другой валюты, напр., франк может продаваться со скидкой к фунту)д) фин., банк. дисконт (разница между базовой согласованной суммой кредита и суммой, фактически получаемой заемщиком; в обычных дисконтных кредитах соответствует величине процентов, подлежащих уплате по кредиту; в некоторых кредитах из базовой суммы кредита могут вычитаться дисконтные пункты или другие единовременные вознаграждения и комиссионные, причитающиеся кредитору)See:е) фин. дисконт, скидка (при оценке стоимости предприятия или крупных пакетов акций: разница, на которую фактически согласованная цена предприятия/пакета акций меньше базовой рыночной цены; такой дисконт может использоваться в качестве компенсации за узость вторичного рынка для акций, недостаточный размер продаваемого пакета акций для приобретения контроля за предприятием и т. п.)See:discount for lack of control, discount for lack of marketability, key person discount, lack of control discount, lack of marketability discount, marketability discount, minority discount, minority interest discountж) фин. скидка, дисконт (в самом общем смысле: сумма, на которую уменьшена базовая стоимость или другая базовая величина)Ant:See:acquisition discount б), compound discount, forward discount, interest discount, interest rate discount, loan discount 1) б), 2) б), merchant discount, reinvestment discount, tax discount, underwriter's discount, discount fee 1), 2), discount interest rate, discount mortgage, discount points, discount rate 1) в), 1) г), discount rate of interest, merchant discount fee, rate of discount, discounted mortgage, at a discount 2)2) банк., фин. учет, операция по учету [по дисконту\] (операция, в ходе которой банк или другое финансовое учреждение выкупает вексель или иное долговое обязательство у его держателя по цене, равной номиналу долгового обязательства за вычетом вознаграждения за оставшийся до погашения срок, напр., вексель с номиналом в 100 долл. может продаваться за 90 долл.; впоследствии банк взыскивает полную номинальную стоимость долгового обязательства с лица, выписавшего это долговое обязательство)Syn:discounting 1)See:invoice discount 2) discount broker б), discount credit, discount factoring, discount fee 3) б), discount house 1) б), discount market 1) б), discount period 2) б), discount window, discounter а), discountability, discountable 1) а), bill broker, rediscount 1.3) фин. дисконтирование (определение текущей стоимости актива или текущей стоимости будущих потоков доходов и расходов)Syn:discounting 2)See:discount coefficient, discount factor, discount interest rate, discount rate 2), discount rate of interest, dividend discount model, rate of discount4)а) торг. процент скидки (величина скидки, выраженная в процентах к цене)Syn:б) фин. учетная ставка; ставка дисконта [дисконтирования\]Syn:discount rate 1) а), 1) а), 2) а)See:2. гл.1) торг. предоставлять [делать\] скидку, снижать цену (уменьшать обычную прейскурантную цену для покупателя, приобретающего значительное количество товара, рассчитывающегося наличными и т. п.); продавать со скидкой (уценивать товары, уменьшать цену продаваемых товаров)The shop discounted goods. — Магазин сделал скидку на товары.
to discount from [off\] price — сделать скидку с цены
to discount (by) 10% — делать скидку в размере 10%
Companies discount their goods by 10%-75% only to sell more volume. — Компании предоставляют скидку на свои товары в размере 10-75% [компании снижают цену своих товаров на 10-75%\] только для того, чтобы увеличить объем продаж.
If an item has not sold within two weeks the store discounts the item by 25% for the third week, 50% for the fourth week, and 75% for the fifth week. — Если предмет не продается в течении двух недель, то в течение третьей недели предмет предлагается со скидкой в 25%, в течение четвертой — со скидкой 50%, а в течение пятой — со скидкой 75%.
All items were discounted about 20% from the suggested list prices. — Цена всех товаров была снижена на 20% по сравнению с рекомендованной прейскурантной ценой.
The company discounted prices on its products. — Компания сделала скидку с цены на свои товары.
United discounts the fare by 50%. — "Юнайтед" делает скидку с тарифа в размере 50%.
The one-way fares are now discounted 15% off regular fares. — Стоимость проезда в один конец в настоящее время снижена на 15% по сравнению с обычными тарифами.
This interest rate is discounted from the published bank standard variable rate for an agreed period from the start of the mortgage. — Эта процентная ставка снижена по сравнению с опубликованной стандартной плавающей процентной ставкой банка на оговоренный период, считая от начала действия ипотечного кредита.
discounted mortgage — ипотека с дисконтом*, дисконтная ипотека*
discounted period — период скидки [скидок\]*, период действия скидки*
discounted price — цена со скидкой [с дисконтом\], дисконтная цена
See:discount period 1) б), discounted bond, discounted goods, discounted mortgage, discounted period, discounted price, discounter б), discountable 2) б), non-discountable, undiscounted 1) а), 1) б), discounting 3) б)2) фин., банк. учитыватьа) (приобретать векселя или счета-фактуры по цене ниже их номинала, т. е. с дисконтом, с целью последующего взыскания суммы долга с должника)to discount at the rate of 10% — учитывать по ставке 10%
In the same way, circumstances often forced discount houses themselves to discount fine trade bills at the rate for fine bank bills. — Точно также, обстоятельства часто вынуждают сами дисконтные дома учитывать первоклассные торговые векселя по ставке, установленной для первоклассных банковских векселей.
The Federal Reserve was given the right to discount “eligible paper” for member banks, that is lend money to the banks on the basis of the commercial paper arising from loan transactions with their customers. — Федеральной резервной системе было предоставлено право учитывать "приемлемые бумаги" для банков-членов, т. е. давать банкам деньги взаймы на базе коммерческих бумаг, возникающих в связи с кредитными операциями с их клиентами.
б) (продавать векселя или счета-фактуры по цене ниже их номинала специализированному финансовому учреждению)to discount the note at 10% — учитывать долговое обязательство под 10%
The company discounted the note at a bank at 10%. — Компания учла долговое обязательство в банке под 10%.
If the vendor receives a note, he may discount it at the bank. — Если торговец получает простой вексель, он может учесть его в банке.
to get a bill discounted — учесть вексель, произвести учет векселя
See:accounts receivable discounted, discounted bill, discounting 1), discountability, discountable 1), discounter 1) а), rediscount 2. 1) а)3) фин., банк. предоставлять дисконтный заем* (получать проценты вперед при даче денег взаймы, т. е. выдавать заемщику не полную оговоренную сумму кредита, а ее часть, оставшуюся после вычета определенного дисконта, и взамен сокращать или аннулировать процентную ставку на весь или часть срока кредита; употребляется всегда с дополнением в виде названия кредита)to discount the loan — предоставлять дисконтный заем, делать заем дисконтным
Negotiate the terms of the loan ( amount, interest rates) first and then lender discounts the loan by charging a fee which will be deducted from the loan amount before being dispersed to the borrower. — Договоритесь об условиях кредитования (сумма, процентные ставки) и потом кредитор сделает заем дисконтным путем взимания платы, которая будет вычтена из суммы займа перед выдачей заемщику.
See:4) фин. дисконтировать ( приводить будущие значения экономических показателей к текущей стоимости)to discount at a rate of 10% — дисконтировать по ставке 10%
Discount future cash flows to the present using the firm's cost of capital. — Приведите будущие денежные потоки к текущей стоимости, используя стоимость капитала фирмы.
To adjust for the time value of money, we discounted future costs to present value. — Чтобы осуществить корректировку на временную стоимость денег, мы привели будущие затраты к текущей стоимости.
We discount future cash flows by an interest rate that has been adjusted for risk. — Мы дисконтируем будущие денежные потоки, используя процентную ставку, скорректированную на риск.
The taxpayer must continue to discount the unpaid losses attributable to proportional reinsurance from pre-1988 accident years using the discount factors that were used in determining tax reserves for the 1987 tax year. — Налогоплательщик должен продолжать дисконтировать неоплаченные убытки, относящиеся к пропорциональному перестрахованию за годы убытка, предшествующие 1988 г., используя коэффициенты дисконтирования, которые применялись при определении налоговых резервов на 1987 налоговый год.
When comparing projects with different risk levels, it is best to discount each project's cash flows at its own discount rate and then compare the NPVs. — При сравнении проектов с разным уровнем риска, лучше всего произвести дисконтирование [продисконтировать\] денежные потоки каждого проекта по своей собственной ставке дисконтирования и затем сравнить чистую приведенную стоимость.
discounted cash flow — дисконтированный [приведенный\] денежный поток
discounted payback period — дисконтированный срок [период\] окупаемости
See:discounted cash flow, discounted game, discounted payback, discounted payback period, discounted present value, discounted value, present discounted value, discounting 2), discount rate 2), present value, discounted future earnings method, discounting 2), undiscounted 2)5) общ. не принимать в расчет, игнорировать, пропускать, опускать; относиться скептически, не принимать на веру, сомневаться в правдивостиto discount smb's opinion — игнорировать чье-л. мнение
They discount my opinion. — Они не принимают в расчет мое мнение.
We had already discounted the theory that they were involved. — Мы уже оставили идею об их причастности.
By stressing one factor, each theory discounts the others. — Выделяя один фактор, каждая теория оставляет без внимания остальные.
Democratic theory discounts the notion that allocation of scarce resources is the result of natural forces. — Демократическая теория игнорирует представление о том, что распределение редких ресурсов является результатом действия естественных сил.
Knowing his political bias they discounted most of his story. — Зная о его политических пристрастиях, они сомневались в правдивости большей части его истории.
Many people discount the value of statistical analysis. — Многие люди недооценивают статистический анализ.
6) бирж. учитывать* (обычно используется в биржевом контексте, указывая на то, что плохие или хорошие новости о компании-эмитенте, отдельной отрасли, экономике в целом либо ожидания получения таких новостей учитываются участниками рынка при определении курсов ценных бумаг, вызывая соответственно понижение или повышение курсов)Many traders don't realize the news they hear and read has, in many cases, already been discounted by the market. — Многие трейдеры не осознают, что новости, о которых они услышали или прочитали, уже были учтены рынком.
Technology stocks discounted a lot of bad news from abroad. — Акции технологических компаний отреагировали на обилие плохих новостей из-за границы.
The bear market ends when at least most of the bad news is finally discounted by the market. — "Медвежий" рынок заканчивается, когда, по крайней мере, большая часть из плохих новостей наконец учитывается рынком.
In the United States, the stock market double discounts expected inflation, first through long term bond yields and second through relative stock prices. — В Соединенных Штатах, фондовый рынок дважды учитывает ожидаемую инфляцию, во-первых, в доходности долгосрочных облигаций, а во-вторых, в ценах на соответствующие акции.
These stock prices are discounting anticipated massive increases in profits for the S&P 500 companies in the future. — Цены акций учитывают ожидаемый в будущем массовый рост прибылей компаний, включаемых в расчет индекса "Стандард энд Пурз 500".
Today’s prices are discounting all future events, not only today’s news. — Сегодняшние цены учитывают все будущие события, а не только сегодняшние новости.
See:
* * *
discount (Dis; Disct) 1) дисконт, скидка: разница между ценой эмиссии ценной бумаги или кредита (номиналом или ценой погашения) и ее текущей рыночной ценой или разница между наличным и срочным валютными курсами; 2) учет векселей: операция купли-продажи векселей по номиналу минус вознаграждение за оставшийся до погашения срок (напр., вексель с номиналом в 100 долл. продается за 90 долл.); 3) скидка с цены товара (или возврат, напр., в качестве вознаграждения за быстрый или наличный платеж); см. cash discount; 4) учет информации об определенном событии в движении цен, ставок, в т. ч. до его наступления; 5) соотношение между двумя валютами; напр., франк может продаваться со скидкой к фунту; 6) определить текущую стоимость актива, который имеет определенную стоимость на определенную дату в будущем.* * *вычет (процентов); дисконт; скидка; учет (векселя), учетный процент. Относится к цене продажи облигации. Цена ниже номинальной стоимости. См. также Premium (премия) . (1) The amount a price would be reduced to purchase a commodity of lesser grade; (2) sometimes used to refer to the price differences between futures of different delivery months, as in the phrase "July is trading at a discount to May," indicating that the price of the July future is lower than that of May; (3) applied to cash grain prices that are below the futures price. Словарь экономических терминов .* * *особое условие договора купли-продажи, определяющее размер снижения (уменьшения) исходной (базисной) цены сделки-----Финансы/Кредит/Валюта1. учет векселя2. процент, взимаемый банками при учете векселей3. скидка с цены валюты в валютных сделках -
13 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.———————————————————————————————————————— -
14 Day
[deɪ] 1.1) (24-hour period) giorno m.every other day — un giorno sì e uno no, a giorni alterni
from day to day from one day to the next di giorno in giorno; from that day to this da quel giorno; any day now da un giorno all'altro; on a day to day basis alla giornata; one day some day un giorno (o l'altro); within days a giorni, nel giro di qualche giorno; the day when o that il giorno in cui; it's days since I've seen him sono giorni che non lo vedo; it's 15 years to the day since... sono 15 anni oggi che...; to come on the wrong day sbagliare giorno; it had to happen today of all days! proprio oggi doveva succedere! to this day ancora oggi; the day after l'indomani, il giorno dopo; the day before il giorno prima; the day before yesterday l'altro ieri; the day after tomorrow dopodomani; from that day onwards — da quel giorno
2) (until evening) giornata f., giorno m.during, for the day — durante, per la giornata
to be paid by the day — essere pagato a, alla giornata
4) (specific) giorno m.to her dying day — fino all'ultimo giorno, fino al giorno della sua morte
it's not your day is it? — non è giornata per te, vero?
I never thought I'd see the day when... — non avrei mai pensato che un giorno avrei visto
5) gener. pl. (as historical period) tempo m., epoca f.2.in those days — a quel tempo, a quell'epoca
modificatore [job, nurse] di giorno••not to give sb. the time of day — = non salutare qcn.
to pass the time of day with sb. — = salutare e fare quattro chiacchiere con qcn.
to call it a day — = smettere (di lavorare, giocare ecc.)
to win, lose the day — avere la meglio, la peggio
to make a day of it — = approfittare di un'occasione per passare una giornata piacevole
to see the light of day — vedere la luce, nascere
* * *[dei] 1. noun1) (the period from sunrise to sunset: She worked all day; The days are warm but the nights are cold.) giorno2) (a part of this period eg that part spent at work: How long is your working day?; The school day ends at 3 o'clock; I see him every day.) giornata3) (the period of twenty-four hours from one midnight to the next: How many days are in the month of September?) giorno4) ((often in plural) the period of, or of the greatest activity, influence, strength etc of (something or someone): in my grandfather's day; in the days of steam-power.) tempi•- daybreak- day-dream 2. verbShe often day-dreams.) sognare a occhi aperti- daylight- day school
- daytime
- call it a day
- day by day
- day in
- day out
- make someone's day
- one day
- some day
- the other day* * *(Surnames) Day /deɪ/* * *[deɪ] 1.1) (24-hour period) giorno m.every other day — un giorno sì e uno no, a giorni alterni
from day to day from one day to the next di giorno in giorno; from that day to this da quel giorno; any day now da un giorno all'altro; on a day to day basis alla giornata; one day some day un giorno (o l'altro); within days a giorni, nel giro di qualche giorno; the day when o that il giorno in cui; it's days since I've seen him sono giorni che non lo vedo; it's 15 years to the day since... sono 15 anni oggi che...; to come on the wrong day sbagliare giorno; it had to happen today of all days! proprio oggi doveva succedere! to this day ancora oggi; the day after l'indomani, il giorno dopo; the day before il giorno prima; the day before yesterday l'altro ieri; the day after tomorrow dopodomani; from that day onwards — da quel giorno
2) (until evening) giornata f., giorno m.during, for the day — durante, per la giornata
to be paid by the day — essere pagato a, alla giornata
4) (specific) giorno m.to her dying day — fino all'ultimo giorno, fino al giorno della sua morte
it's not your day is it? — non è giornata per te, vero?
I never thought I'd see the day when... — non avrei mai pensato che un giorno avrei visto
5) gener. pl. (as historical period) tempo m., epoca f.2.in those days — a quel tempo, a quell'epoca
modificatore [job, nurse] di giorno••not to give sb. the time of day — = non salutare qcn.
to pass the time of day with sb. — = salutare e fare quattro chiacchiere con qcn.
to call it a day — = smettere (di lavorare, giocare ecc.)
to win, lose the day — avere la meglio, la peggio
to make a day of it — = approfittare di un'occasione per passare una giornata piacevole
to see the light of day — vedere la luce, nascere
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15 base
I
1. beis noun1) (the foundation, support, or lowest part (of something), or the surface on which something is standing: the base of the statue; the base of the triangle; the base of the tree.) base2) (the main ingredient of a mixture: This paint has oil as a base.) base3) (a headquarters, starting-point etc: an army base.) base
2. verb((often with on) to use as a foundation, starting-point etc: I base my opinion on evidence; Our group was based in Paris.) basar, establecer- baseless
II beis adjective(wicked or worthless: base desires.) bajo, vil- basely- baseness
base1 n1. base / pie2. base / sedebase2 vb1. basar / basarse2. tener la base
Del verbo basar: ( conjugate basar) \ \
basé es: \ \1ª persona singular (yo) pretérito indicativo
base es: \ \1ª persona singular (yo) presente subjuntivo3ª persona singular (él/ella/usted) presente subjuntivo3ª persona singular (él/ella/usted) imperativoMultiple Entries: basar base
basar ( conjugate basar) verbo transitivo ‹teoría/idea› base algo en algo to base sth on sth basarse verbo pronominala) [ persona] basese EN algo:◊ ¿en qué te basas para decir eso? and what basis o grounds do you have for saying that?;se basó en esos datos he based his argument (o theory etc) on that informationb) [teoría/creencia/idea/opinión] basese EN algo to be based on sth
base sustantivo femenino 1b) tb2 tengo suficiente base para asegurar eso I have sufficient grounds to claim that; sentar las bases de algo to lay the foundations of sth; tomar algo como base to take sth as a starting pointb) ( conocimientos básicos):llegó al curso sin ninguna base he didn't have the basics when he began the course; base de datos database 3 ( en locs)◊ a base de: un régimen a base de verdura a vegetable-based diet;vive a base de pastillas he lives on pills 4 ( centro de operaciones) base;◊ base aérea/naval/militar air/naval/military base5 6b)
basar verbo transitivo to base [en, on]
base
I sustantivo femenino
1 base
2 (fundamento de una teoría, de un argumento) basis, (motivo) grounds: tus quejas no tienen base alguna, your complaints are groundless
3 (conocimientos previos) grounding: tiene muy mala base en matemáticas, he's got a very poor grasp of maths
4 Mil base
base aérea/naval, air/naval base
5 Inform base de datos, data base
II fpl
1 Pol the grass roots: las bases no apoyan al candidato, the candidate didn't get any grass-roots support
2 (de un concurso) rules Locuciones: a base de: la fastidiaron a base de bien, they really messed her about
a base de estudiar consiguió aprobar, he passed by studying
a base de extracto de camomila, using camomile extract ' base' also found in these entries: Spanish: baja - bajo - basar - columpiarse - concentración - esquema - fundar - fundamentar - fundarse - innoble - mantenerse - pie - salario - somier - subsistir - tejemaneje - asiento - banco - bastardo - cimentar - fundamento - inicial - mantener - rejilla - sueldo English: air base - base - basis - circuit board - cornerstone - data base - decision making - fatty - foundation - from - grounding - rank - rationale - roll out - stand - undercoat - work - air - ball - base pay - bed - cover - data - educated - found - French - go - ground - hard - home - model - pickle - primary - report - rocky - sordid - squash - staple - starchy - taxable - undertr[beɪs]1 bajo,-a, vil2 (metal) común, de baja ley————————tr[beɪs]1 (gen) base nombre femenino3 (of word) raíz nombre femenino1 basar2 SMALLMILITARY/SMALL (troops) estacionar\SMALLIDIOMATIC EXPRESSION/SMALLto be based in (troops) tener la base ento get to first base superar el primer retobase rate tipo basebase unit unidad nombre femenino base1) : de baja ley (dícese de un metal)2) contemptible: vil, despreciableadj.• bajo, -a adj.• base adj.• canallesco, -a adj.• humilde adj.• marrano, -a adj.• rastrero, -a adj.• ratero, -a adj.• ruin adj.• soez adj.• sucio, -a adj.• vil adj.n.• base s.m.• peana s.f.• pie s.m.• soporte s.m.v.• basar v.• basarse v.• fundar v.• vincular v.
I beɪs1)a) (of column, wall) base f, basa f; (of mountain, tree) pie m; (of spine, skull) base fb) ( of lamp) pie m2) (foundation, basis) base f3)a) (of patrol, for excursion) base fb) base (camp) ( for expedition) campamento m basec) ( of organization) sede f4) ( Culin) ( main ingredient) base fdishes with a rice base — platos mpl a base de arroz
5) (Chem, Math) base f6) ( in baseball) base fto be off base — ( wrong) (AmE) estar* equivocado; (lit: in baseball) estar* fuera de (la) base
to catch somebody off base — ( by surprise) (AmE) pillar or (AmL) agarrar a alguien desprevenido; (lit: in baseball) pillar or (AmL) agarrar a alguien fuera de (la) base
to touch base: I called them, just to touch base — los llamé, para mantener el contacto
II
1) ( found)to base something on o upon something — \<\<opinion/conclusion\>\> basar or fundamentar algo en algo
the movie is based on a real event — la película se basa or está basada en una historia real
2) ( locate) basarhe's/the company is based in Madrid — tiene/la compañía tiene su base en Madrid
where are you based now? — ¿dónde estás (or vives etc) ahora?
III
adjective baser, basesta) <conduct/motive> abyecto, innoble, vilb) ( inferior)base metal — metal m de baja ley
I [beɪs]1. N1) (=bottom, support) [of wall] base f ; [of column] base f, pie m ; [of vase, lamp] pie m2) (=basis, starting point) base f3) (Mil) base f ; [of organization, company] sede f ; (=residence) lugar m de residencia; (=workplace) base f4) (Baseball) base f- get to or reach first base- touch base with sb- touch or cover all the basesto be off base (US) * —
5) (Math) base f6) (Drugs) * cocaína f (para fumar)2. VT1) (=post, locate)to base sb at — [+ troops] estacionar a algn en
where are you based now? — ¿dónde estás ahora?
2) (=found) [+ opinion, relationship]to base sth on — basar or fundar algo en
to be based on — basarse or fundarse en
3.CPDbase coat N — [of paint] primera capa f
base form N — (Ling) base f derivativa
base jumping N — salto en paracaídas realizado ilegalmente desde rascacielos, puentes etc
base lending rate N — tipo m de interés base
base period N — período m base
base station N — (Telec) base f ; (Rad) estación f base
II
[beɪs](compar baser) (superl basest) ADJ1) [action, motive] vil, bajo2) [metal] bajo de ley* * *
I [beɪs]1)a) (of column, wall) base f, basa f; (of mountain, tree) pie m; (of spine, skull) base fb) ( of lamp) pie m2) (foundation, basis) base f3)a) (of patrol, for excursion) base fb) base (camp) ( for expedition) campamento m basec) ( of organization) sede f4) ( Culin) ( main ingredient) base fdishes with a rice base — platos mpl a base de arroz
5) (Chem, Math) base f6) ( in baseball) base fto be off base — ( wrong) (AmE) estar* equivocado; (lit: in baseball) estar* fuera de (la) base
to catch somebody off base — ( by surprise) (AmE) pillar or (AmL) agarrar a alguien desprevenido; (lit: in baseball) pillar or (AmL) agarrar a alguien fuera de (la) base
to touch base: I called them, just to touch base — los llamé, para mantener el contacto
II
1) ( found)to base something on o upon something — \<\<opinion/conclusion\>\> basar or fundamentar algo en algo
the movie is based on a real event — la película se basa or está basada en una historia real
2) ( locate) basarhe's/the company is based in Madrid — tiene/la compañía tiene su base en Madrid
where are you based now? — ¿dónde estás (or vives etc) ahora?
III
adjective baser, basesta) <conduct/motive> abyecto, innoble, vilb) ( inferior)base metal — metal m de baja ley
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16 trial
trial [ˈtraɪəl]1. nouna. ( = proceedings) procès m• at the trial it emerged that... au cours du procès il est apparu que...• to come up for trial [case] être jugéb. ( = test) essai m• to take sb/sth on trial prendre qn/qch à l'essai• to be on trial [+ machine, employee] être à l'essai( = test) tester3. compounds[period] d'essai ; [marriage] à l'essai* * *['traɪəl] 1.1) Law procès mto go to trial — [case] être jugé
to go on trial —
to come up for trial — [person] comparaître en justice; [case] être jugé
to put somebody on trial — lit juger quelqu'un; fig [press, public] condamner quelqu'un
2) ( test) (of machine, recruit, vehicle) essai m; (of drug, new product) test m3) Music, Sport épreuve f4) ( trouble) épreuve f; ( less strong) difficulté f2.to be a trial — [person] être pénible à supporter
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17 insurance
(ince)стр., фін. 1. n страхування; a страховий; 2. страховий поліс1. система заходів оберігання власності (property²) окремою особою, компанією (company) тощо від збитків, втрат чи пошкоджень, які виникають через непередбачені обставини, напр. банкрутства (bankruptcy¹), аварії, втрату працездатності, стихійні лиха, втрату майна, смерть тощо, що відшкодовується відповідно до умов за рахунок страхових внесків (premium²); 2. угода (contract) про відшкодування втрат чи збитків, що встановлюється між двома сторонами, а саме страхувачем (insurer), який несе відповідальність за відшкодування, користуючись створеним грошовим фондом, і страхувальником (insured), який вносить страхові внески (premium) у фонд═════════■═════════accident insurance страхування від нещасних випадків; aircraft insurance авіаційне страхування; all-loss insurance страхування від усякого ризику; all-risk insurance страхування від усякого ризику; annuity insurance пенсійне страхування; automobile insurance страхування автотранспорту; automobile liability insurance страхування громадської відповідальності власників автотранспорту; aviation insurance авіаційне страхування; baggage insurance страхування багажу; blanket insurance групове страхування • загальне страхування; block insurance страхування кількох видів ризику; burglary insurance страхування від крадіжки зі зломом; business insurance страхування від простою виробництва • страхування торговельної діяльності; capital insurance страхування капіталів; car insurance страхування автомобіля; cargo insurance страхування морського вантажу • страхування карго; children's endowment insurance страхування дітей до визначеного терміну; collateral insurance додаткове страхування; collective insurance групове страхування; comprehensive insurance загальне страхування; compulsory insurance обов'язкове страхування; concurrent insurance подвійне страхування; construction risks insurance страхування будівельного ризику; contingency insurance страхування на випадок виникнення надзвичайних обставин; contract guarantee insurance страхування на випадок невиконання однією зі сторін контрактних зобов'язань; cooperative insurance кооперативне страхування; credit insurance страхування кредитів • страхування від несплати боргу; credit life insurance кредитне страхування життя; credit risk insurance страхування кредитного ризику; currency risk insurance страхування валютного ризику; deposit insurance страхування депозитів; disability insurance страхування на випадок втрати працездатності; double insurance подвійне страхування; employer's liability insurance страхування допомоги, що виплачується робітникам за втрати працездатності в результаті нещасного випадку; employment insurance страхування службовців • страхування робітників; endowment insurance страхування до визначеного строку • страхування-вклад; export insurance експортне страхування; export credit insurance страхування експортних кредитів; fidelity insurance страхування від фінансових втрат, пов'язаних зі зловживаннями службовців; fidelity guarantee insurance страхування від фінансових втрат, пов'язаних зі зловживаннями службовців; fire insurance страхування від пожежі; fleet policy insurance страхування автотранспорту, що належить компанії; floater policy insurance страхування рухомого майна; freight insurance страхування фрахту; full insurance страхування від усякого ризику; group insurance групове страхування; group creditor insurance поліс групового страхування боржників, що видається кредиторові; group life insurance групове страхування життя; guarantee insurance гарантійне страхування; health insurance страхування на випадок хвороби; home owner's policy insurance комплексне страхування домашнього майна; hospitalization insurance страхування медичних витрат; household insurance комплексне страхування домашнього майна; industrial insurance виробниче страхування; liability insurance страхування відповідальності; life insurance страхування життя; limited policy insurance страховий поліс, обмежений конкретними страховими випадками; livestock insurance страхування худоби; loan insurance страхування позик; luggage insurance страхування багажу; malpractice insurance страхування на випадок судового переслідування; marine insurance морське страхування; medical insurance страхування медичних витрат; miners' insurance страхування шахтарів; mortgage insurance страхування іпотечної заборгованості; motor vehicle passenger insurance страхування автопасажирів; mutual insurance взаємне страхування; national insurance державне страхування; no-fault insurance страхування транспортного засобу незалежно від винуватця аварії; obligatory insurance обов'язкове страхування; ocean insurance морське страхування; ocean marine insurance морське страхування; old age insurance страхування на старість; open insurance страхування рухомого майна; ordinary insurance звичайне страхування життя; partial insurance часткове страхування; participating insurance страхування з участю в прибутках компанії; partnership insurance страхування життя учасників фірми; personal insurance особисте страхування; personal accident and sickness insurance страхування від нещасних випадків і хвороби; personal liability insurance страхування особистої відповідальності; pluvial insurance страхування від збитків у результаті поганої погоди • страхування від збитків у результаті дощу; private insurance індивідуальне страхування; private health insurance індивідуальне медичне страхування; products guarantee insurance страхування на випадок претензій з боку покупців у зв'язку з низькою якістю або дефектами товару; products liability insurance страхування відповідальності за вироблену продукцію; professional indemnity insurance страхування професійної відповідальності; property insurance майнове страхування; property damage insurance страхування майна від ушкодження; public liability insurance страхування відповідальності за збитки споживачів; real estate insurance страхування нерухомого майна; reciprocal insurance взаємне страхування; rent insurance страхування ренти; replacement insurance страхування майна, за якого відшкодування виплачується в розмірі вартості нового майна; residence contents insurance страхування домашнього майна; retirement income insurance страхування пенсії за віком; social insurance соціальне страхування; stock insurance страхування акціонерної компанії • страхування товару; strike insurance страхування від страйку; supplementary insurance додаткове страхування; technical risk insurance страхування технічного ризику; term insurance страхування на обмежений термін; theft insurance страхування на випадок крадіжки; third party insurance страхування третьої сторони; third party liability insurance страхування для можливого відшкодування третьої сторони; transit insurance транзитне страхування; transport insurance транспортне страхування; travel insurance страхування туристів; traveller's accident insurance страхування туристів; unemployment insurance страхування на випадок безробіття; voluntary insurance добровільне страхування; worker's compensation insurance страхування компенсацій у випадку травматизму; workmen's compensation insurance страхування допомоги, що виплачується робітникам у випадку втрати працездатності в результаті нещасного випадку на виробництві═════════□═════════insurance activities страхова діяльність; insurance adjuster оцінювач розміру страхового збитку; insurance against all risks страхування від всякого ризику; insurance against breakage страхування від поломки; insurance against burglary and theft страхування від крадіжки; insurance against commercial risks страхування від комерційного ризику; insurance against damage by dry rot страхування від ушкодження деревним грибком; insurance against damage by xylophaga страхування від ушкодження дерева деревним жучком; insurance against default страхування від невиконання зобов'язання; insurance against inheritance tax страхування від податку на спадщину; insurance against loss by redemption страхування від курсових втрат при викупленні цінних паперів; insurance against natural calamities страхування від стихійного лиха; insurance against risk страхування ризику; insurance against third party risks обов'язкове страхування громадянської відповідальності; insurance against total loss страхування від повної загибелі; insurance agent страховий агент; insurance amount загальна сума страхування; insurance application заява про страхування; insurance Association страхова асоціація; insurance bonus страхова премія; insurance broker страховий маклер; insurance business страхова справа; insurance certificate страхове свідоцтво; insurance claim страхова заява; insurance company страхова компанія; insurance contract контракт страхування • договір страхування; insurance costs страхові витрати; insurance cover обсяг страхової відповідальності; insurance document страховий документ; insurance expenditure витрати на страхування; insurance fraud шахрайство при страхуванні; insurance holder власник страхового полісу; insurance incorporating a waiting period страхування життя, що набуває чинності після визначеного періоду; insurance industry страхування (як галузь економіки); insurance in force чинний договір страхування; insurance inspector страховий інспектор; insurance law закон про страхування; insurance loss страховий збиток • збитки при страхуванні; insurance market ринок страхування; insurance monopoly монополія страхування; insurance number номер страхового договору; insurance on a contingency basis страхування на випадок виникнення надзвичайних обставин; insurance on a premium basis страхування з оплатою страхових внесків; insurance payment страховий платіж; insurance period термін страхування; insurance policy страховий поліс; insurance policy number номер страхового полісу; insurance portfolio портфель страхових документів • страхова книжка; insurance premium страховий внесок • страхова премія; insurance proposal пропозиція про страхування; insurance protection обсяг страхової відповідальності; insurance rate ставка страхової премії; insurance scheme система страхування; insurance sum сума страхування; insurance Supervisory Authority управління контролю за страхуванням; insurance syndicate страхова компанія • страховий синдикат; insurance tax податок на страхування; insurance technique спосіб страхування; insurance terms and conditions терміни й умови страхування; insurance with bonus страхування з участю в прибутках компанії; insurance with index clause страхування із застереженням про індексацію; insurance with medical examination страхування з попереднім медичним оглядом; insurance without medical examination страхування без попереднього медичного огляду; insurance with waiting period страхування з відстроченням відповідальності страхувача; insurance year рік страхування; to arrange insurance організовувати/організувати страхування; to cancel insurance анульовувати/анулювати страхування • скасовувати/скасувати страхування; to carry insurance бути застрахованим; to issue insurance видавати/видати страхування; to provide insurance давати/дати страхування; to suspend insurance припинити/припиняти страхування; to take out insurance страхуватися/застрахуватися; to undertake insurance брати/взяти на себе відповідальність за страхуванняinsurance¹ — ім. асекурація, прикм. асекураційний (зах. укр., діас.); insurance² — асекурація═════════◇═════════асекурація < польс. asekuracja — забезпечення < лат. assecuratio — забезпечення, убезпечення (Фасмер 1: 93); форма «асекурація» засвідчується у писемних пам'ятках з XVII ст., напр. 1616 р.: «...На що и асекурацию, на часъ помененый заплаты гроший таковыхъ пѣнязий, паномъ брацтву на себе далъ» (ISUJ: 38); форма «ассекурація» засвідчується у писемних пам'ятках з XVIII ст.: «...Заходить насъ въ тихъ вашихъ панскихъ ассєкурацияхъ и облѣгах нѣякаясь вонтпливость» (ISUJ: 38); пор. рос. форму «ассекурация», що засвідчується у XVII ст. (Фасмер 1: 93)▹▹ assurance* * * -
18 term
1. noun1) (word expressing definite concept) [Fach]begriff, derlegal/medical term — juristischer/medizinischer Fachausdruck
term of reproach — Vorwurf, der
in terms of money/politics — unter finanziellem/politischem Aspekt
2) in pl. (conditions) Bedingungenhe does everything on his own terms — er tut alles, wie er es für richtig hält
come to or make terms [with somebody] — sich [mit jemandem] einigen
come to terms [with each other] — sich einigen
come to terms with something — (be able to accept something) mit etwas zurechtkommen; (resign oneself to something) sich mit etwas abfinden
terms of reference — (Brit.) Aufgabenbereich, der
their terms are... — sie verlangen...
4)in the short/long/medium term — kurz-/lang-/mittelfristig
5) (Sch.) Halbjahr, das; (Univ.): (one of two/three/four divisions per year) Semester, das/Trimester, das/Quartal, dasduring term — während des Halbjahres/Semesters usw.
out of term — in den Ferien
end of term — Halbjahres-/Semesterende usw.
term [of office] — Amtszeit, die
7) (period of imprisonment) Haftzeit, diepraise in the highest terms — in den höchsten Tönen loben
9) in pl. (relations)2. transitive verbbe on good/poor/friendly terms with somebody — mit jemandem auf gutem/schlechtem/freundschaftlichem Fuß stehen
* * *[tə:m] 1. noun2) (a division of a school or university year: the autumn term.) das Semester3) (a word or expression: Myopia is a medical term for short-sightedness.) der Ausdruck•- academic.ru/112873/terms">terms2. verb(to name or call: That kind of painting is termed `abstract'.) bezeichnen als- come to terms- in terms of* * *[tɜ:m, AM tɜ:rm]I. nhalf-\term kurze Ferien, die zwischen den langen Ferien liegen, z.B. Pfingst-/Herbstferien\term of office Amtsperiode f, Amtszeit f3. (period of sentence)\term of imprisonment Haftdauer fprison \term Gefängnisstrafe f\term of a policy Vertragslaufzeit fher last pregnancy went to \term bei ihrer letzten Schwangerschaft hat sie das Kind bis zum Schluss ausgetragen; (period)\term of pregnancy Schwangerschaft fin the long/medium/short \term lang-/mittel-/kurzfristig\term of abuse Schimpfwort nt\term of endearment Kosewort ntin layman's \terms einfach ausgedrücktto be on friendly \terms with sb mit jdm auf freundschaftlichem Fuß stehengeneric \term Gattungsbegriff min glowing \terms mit Begeisterunglegal \term Rechtsbegriff mtechnical \term Fachausdruck min no uncertain \terms unmissverständlichshe told him what she thought in no uncertain \terms sie gab ihm unmissverständlich zu verstehen, was sie dachteII. vt▪ to \term sth:I would \term his behaviour unacceptable ich würde sein Verhalten als inakzeptabel bezeichnen▪ to \term sb [as] sth jdn als etw bezeichnen, jdn etw nennen* * *[tɜːm]1. nto set a term (of three years) for sth — etw (auf drei Jahre) befristen
in the long/short term — auf lange/kurze Sicht
2) (SCH three in one year) Trimester nt; (four in one year) Vierteljahr nt, Quartal nt; (two in one year) Halbjahr nt; (UNIV) Semester ntend-of-term exam — Examen nt am Ende eines Trimesters etc
during or in term(-time) — während der Schulzeit; (Univ) während des Semesters
3) (= expression) Ausdruck m4) (MATH, LOGIC) Term min terms of production we are doing well — was die Produktion betrifft, stehen wir gut da
in terms of money — geldlich, finanziell
5) pl (= conditions) Bedingungen plterms of surrender/service/sale/payment — Kapitulations-/Arbeits-/Verkaufs-/Zahlungsbedingungen pl
terms of reference (of committee etc) — Aufgabenbereich m; (of thesis etc) Themenbereich m
to buy sth on credit/easy terms — etw auf Kredit/auf Raten kaufen
the hotel offered reduced terms in winter — das Hotel bot ermäßigte Winterpreise an
not on any terms — unter gar keinen Umständen
to accept sb on his/her own terms — jdn nehmen, wie er/sie ist
6) termspl(= relations)
to be on good/bad terms with sb — gut/nicht (gut) mit jdm auskommenthey are not on speaking terms — sie reden nicht miteinander
2. vtnennen, bezeichnen* * *A slegal term juristischer Fachausdruck;2. pl Ausdrucksweise f, Worte pl, Denkkategorien pl:in terms ausdrücklich, in Worten;praise sb in the highest terms jemanden in den höchsten Tönen loben;condemn sth in the strongest terms etwas schärfstens verurteilen;in no uncertain terms unmissverständlich, klipp und klar umg;a) in Form von (od gen),b) im Sinne von (od gen),c) hinsichtlich (gen), bezüglich (gen),e) verglichen mit, im Verhältnis zu;in terms of approval beifällig;in terms of literature literarisch (betrachtet), vom Literarischen her;in terms of purchasing power in Kaufkraft umgerechnet;think in economic terms in wirtschaftlichen Kategorien denken;3. pl Wortlaut m:be in the following terms folgendermaßen lauten4. a) Zeit f, Dauer f:term of office Amtszeit, -dauer, -periode f;for a term of four years für die Dauer von vier Jahren;he is too old to serve a second term er ist zu alt für eine zweite Amtsperiode,b) (Zahlungs- etc) Frist f:on term WIRTSCH auf Zeit;in the long term auf lange Sicht, langfristig gesehen;5. WIRTSCHa) Laufzeit f (eines Vertrags etc)b) Termin m:set a term einen Termin festsetzen;at term zum festgelegten Termin6. a) Br SCHULE, UNIV Trimester nb) US UNIV Semester n, SCHULE Halbjahr n7. JUR Sitzungsperiode f8. pl (Vertrags- etc)Bedingungen pl, Bestimmungen pl:terms of delivery WIRTSCH Liefer(ungs)bedingungen;terms of trade Austauschverhältnis n (im Außenhandel);on easy terms zu günstigen Bedingungen;on the terms that … unter der Bedingung, dass …;come to terms handelseinig werden, sich einigen ( beide:with mit);come to terms with sich abfinden mit;come to terms with the past die Vergangenheit bewältigen;come to terms with the future die Zukunft(sentwicklungen) akzeptieren;9. pl Preise pl, Honorar n:what are your terms? was verlangen Sie?;I’ll give you special terms ich mache Ihnen einen Sonderpreis10. pl Beziehungen pl, Verhältnis n (zwischen Personen):they are not on speaking terms sie sprechen nicht (mehr) miteinander11. pl gute Beziehungen pl:be on terms with sb mit jemandem gutstehen12. MATHa) Glied n:term of a sum Summand m (hinzuzuzählende Zahl),b) Ausdruck m (einer Gleichung)14. ARCH Grenzstein m, -säule f15. PHYSIOLa) errechneter Entbindungstermin:she is near her term sie steht kurz vor der Niederkunft,b) obs Menstruation fB v/t (be)nennen, bezeichnen als:he may be what is termed an egghead but … er mag das sein, was man einen Eierkopf nennt, aber …* * *1. noun1) (word expressing definite concept) [Fach]begriff, derlegal/medical term — juristischer/medizinischer Fachausdruck
term of reproach — Vorwurf, der
in terms of money/politics — unter finanziellem/politischem Aspekt
2) in pl. (conditions) Bedingungenhe does everything on his own terms — er tut alles, wie er es für richtig hält
come to or make terms [with somebody] — sich [mit jemandem] einigen
come to terms [with each other] — sich einigen
come to terms with something — (be able to accept something) mit etwas zurechtkommen; (resign oneself to something) sich mit etwas abfinden
terms of reference — (Brit.) Aufgabenbereich, der
their terms are... — sie verlangen...
4)in the short/long/medium term — kurz-/lang-/mittelfristig
5) (Sch.) Halbjahr, das; (Univ.): (one of two/three/four divisions per year) Semester, das/Trimester, das/Quartal, dasduring term — während des Halbjahres/Semesters usw.
end of term — Halbjahres-/Semesterende usw.
term [of office] — Amtszeit, die
7) (period of imprisonment) Haftzeit, die8) in pl. (mode of expression) Worte9) in pl. (relations)2. transitive verbbe on good/poor/friendly terms with somebody — mit jemandem auf gutem/schlechtem/freundschaftlichem Fuß stehen
* * *(school) n.Semester - n. n.Ausdruck -¨e m.Bedingung f.Begriff -e m.Frist -en f.Laufzeit -en f.Termin -e m. -
19 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 -
20 trial
['traɪəl] 1.1) dir. processo m., udienza f.to be on trial — essere sotto processo, comparire davanti al tribunale
to go to trial — [ case] essere iscritto a ruolo
to bring sb. for trial — fare comparire qcn. in giudizio
to go on trial to stand trial subire un processo, essere processato; to come up for trial [ person] comparire in giudizio; [ case] essere dibattuto; to put sb. on trial — mettere qcn. sotto processo, processare qcn.; fig. [press, public] mettere qcn. sul banco degli imputati
2) (test) (of recruit) prova f.; (of machine, vehicle) collaudo m.; (of drug, new product) test m.to put sth. through trials — sottoporre qcs. a dei test
by trial and error — a forza di provare, per tentativi
3) gener. pl. sport selezione f., trial m.4) (trouble, difficulty) tormento m., tribolazione f.; (less strong) fastidio m.2.to be a trial — [ person] essere un cruccio o una croce (to sb. per qcn.)
modificatore [period, sample] di prova; [ separation] di prova, temporaneo* * *1) (an act of testing or trying; a test: Give the new car a trial; The disaster was a trial of his courage.) prova2) (a legal process by which a person is judged in a court of law: Their trial will be held next week.) processo3) (a (source of) trouble or anxiety: My son is a great trial (to me).) croce•- on trial
- trial and error* * *['traɪəl] 1.1) dir. processo m., udienza f.to be on trial — essere sotto processo, comparire davanti al tribunale
to go to trial — [ case] essere iscritto a ruolo
to bring sb. for trial — fare comparire qcn. in giudizio
to go on trial to stand trial subire un processo, essere processato; to come up for trial [ person] comparire in giudizio; [ case] essere dibattuto; to put sb. on trial — mettere qcn. sotto processo, processare qcn.; fig. [press, public] mettere qcn. sul banco degli imputati
2) (test) (of recruit) prova f.; (of machine, vehicle) collaudo m.; (of drug, new product) test m.to put sth. through trials — sottoporre qcs. a dei test
by trial and error — a forza di provare, per tentativi
3) gener. pl. sport selezione f., trial m.4) (trouble, difficulty) tormento m., tribolazione f.; (less strong) fastidio m.2.to be a trial — [ person] essere un cruccio o una croce (to sb. per qcn.)
modificatore [period, sample] di prova; [ separation] di prova, temporaneo
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