Перевод: с английского на русский

с русского на английский

basis+period

Толкование Перевод

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:

tax period

See:

tax base, tax year

Англо-русский экономический словарь > basis period
2 basis period

Налоги: налоговый период (Syn:)

Универсальный англо-русский словарь > basis period
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:

basis period, return period

See:

tax year, accounting period, tax return, tax month, tax week

Англо-русский экономический словарь > tax period
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 .

Англо-русский экономический словарь > Claims-Made Basis
5 on a straight-line basis over the period

ЕБРР: равномерно в течение всего периода

Универсальный англо-русский словарь > on a straight-line basis over the period
6 on the basis of the results for a tax period

Общая лексика: по итогам налогового периода

Универсальный англо-русский словарь > on the basis of the results for a tax period
7 on the basis of the results of each accounting period

Общая лексика: по итогам каждого отчётного периода

Универсальный англо-русский словарь > on the basis of the results of each accounting period
8 tax base

налоговая [налогооблагаемая\] база, база налогообложения

а) 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:

tax basis, basis for taxation

See:

ad valorem tax, specific tax, tax accounting, tax planning, tax rate, taxable income, basis period, taxable capacity

б) 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:

assessment basis, assessment base, basis of assessment

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).
* * *

база налогообложения

* * *

налоговая база; налогооблагаемая база
. . Словарь экономических терминов .
* * *

Бухгалтерия и аудит

налоговая база

определенный объект, с которого взимается налог

Англо-русский экономический словарь > tax base
9 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:

taxable year, financial year 1) б), fiscal year, year of assessment

See:

short tax year, tax period, accounting period, tax month, tax week, basis period

* * *
= financial year 2.
* * *

налоговый год

Англо-русский экономический словарь > tax year
10 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)

deep discount — значительная скидка*

one-time discount — единовременная [разовая\] скидка

special discount — специальная скидка

extra discount — дополнительная скидка

high discount — высокая скидка

low discount — низкая 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 ticket price — скидка с цены билетов

discount on retail price — скидка с розничной цены

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.

to offer a discount — предлагать скидку

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.

to claim a discount — требовать скидку

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.

to negotiate a discount — договориться о скидке

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.

to be subject to a discount — подлежать скидке

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 calculate discount — рассчитывать скидку

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:

rebate 1. 1), reduction 1. 2) б)

Ant:

market discount б)

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 discount

б) 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*

high discount — высокий дисконт

low discount — низкий 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.

discount on municipal bonds — дисконт по муниципальным облигациям

discount on notes payable — дисконты по векселям к оплате

discount on notes receivable — дисконты по векселям к получению

to amortize discount — амортизировать дисконт

to amortize bond discount — амортизировать дисконт по облигациям

The Company amortizes any discount or premium as part of interest expense on the related debt using the effective interest method.

to calculate discount — рассчитывать дисконт

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.

discount security — ценная бумага с дисконтом

All taxable discount securities, including Corporate and Government Bonds, Federal STRIPs, Eurobonds, and Taxable Municipal securities.

Ant:

market discount б)

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:

bank discount б), banker's discount, unearned discount б) discount interest, discount loan

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 discount

ж) фин. скидка, дисконт (в самом общем смысле: сумма, на которую уменьшена базовая стоимость или другая базовая величина)

Ant:

market discount б)

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 discount

4)

а) торг. процент скидки (величина скидки, выраженная в процентах к цене)

Syn:

discount percentage 3)

б) фин. учетная ставка; ставка дисконта [дисконтирования\]

Syn:

discount rate 1) а), 1) а), 2) а)

See:

market discount б)
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.

to discount price — делать скидку с цены

The company discounted prices on its products. — Компания сделала скидку с цены на свои товары.

to discount fare — делать скидку с тарифа

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 goods — дисконтные товары

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. учитывать

а) (приобретать векселя или счета-фактуры по цене ниже их номинала, т. е. с дисконтом, с целью последующего взыскания суммы долга с должника)

the bank will discount the bill — банк учтет вексель

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 bill at a bank — учитывать долговое обязательство в банке

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.

accounts receivable discounted — учтенная дебиторская задолженность*

discounted bill — учтенный вексель

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.

discounted loan — дисконтный заем*

See:

discounted loan, unearned discount 2)

4) фин. дисконтировать ( приводить будущие значения экономических показателей к текущей стоимости)

to discount cash flows — дисконтировать денежный поток

to discount to present — приводить к настоящему времени

to discount to present value — приводить к текущей стоимости

to discount at a rate of 10% — дисконтировать по ставке 10%

to discount cash flows at a rate — дисконтировать денежные потоки по ставке

to discount expected value at risky rate — дисконтировать ожидаемую стоимость по рисковой ставке

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 earnings — дисконтированные доходы

discounted value — дисконтированная стоимость

discounted payback period — дисконтированный срок [период\] окупаемости

discounted game — игра с дисконтированием

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 правдивости

to 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)

the stock market has already discounted the good news — фондовый рынок уже учел хорошие новости

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:

bear 1. 2), bull 1. 2), stock market 1. 1), quotation 1. 4), price-sensitive information

* * *
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;
quantity discount;

trade 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 .
* * *

Контракты

скидка

особое условие договора купли-продажи, определяющее размер снижения (уменьшения) исходной (базисной) цены сделки

-----

Финансы/Кредит/Валюта

дисконт

1. учет векселя

2. процент, взимаемый банками при учете векселей

3. скидка с цены валюты в валютных сделках

Англо-русский экономический словарь > discount
11 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.

Introduction

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.

Principles of the framework

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)

The framework for public expenditure is divided between
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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.

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Departmental Expenditure Limits ( DEL)

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.

Annually Managed Expenditure ( AME)

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.

Total Managed Expenditure

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.

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Resource Accounting and Budgeting ( RAB)

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:
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Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and
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Administration Budgets (see below)

Administration Budgets

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.

Spending Reviews

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:
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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.

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Comprehensive Spending Review 2007

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.

Obtaining good performance

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.

Departmental Investment Strategies (DISs)

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

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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
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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

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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.

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64Managing Public Money

Англо-русский экономический словарь > near cash
12 sampling

сущ.

1)

а) стат. выборочное исследование (метод исследования, при которым статистические свойства совокупности каких-л. объектов генеральной совокупности изучаются на основе выборки)

sampling of bulk materials — выборочное исследование сыпучих материалов

stratified random sampling among 2000 examined women — стратифицированное случайное выборочное исследование 2000 изучаемых женщин

upon the basis of sampling of available records — на основании выборочного исследования имеющихся записей

If a dealer does not have adequate records of his or her retail sales or purchases, the department may, upon the basis of a test or sampling of the dealer's available records or other information relating to the sales or purchases made by such dealer for a representative period, determine the proportion that taxable retail sales bear to total retail sales or the proportion that taxable purchases bear to total purchases. – Если у дилера нет соответствующих записей его или ее розничных продаж или покупок, департамент может на основании проверки или выборочного исследования имеющихся записей дилера или другой информации, относящейся к продажам или покупкам, сделанным таким дилеров за изучаемый период, определить соотношение величины налогооблагаемых розничных продаж и суммарных розничных продаж или соотношение величины налогооблагаемых покупок и суммарных покупок.

Syn:

selective approach

See:

acceptance sampling

б) стат. выборка, отбор, забор ( процесс формирования выборки из совокупности)

to use random sampling among the items — использовать случайную выборку среди единиц совокупности

sampling among households — осуществление выборки из домашних хозяйств

Sampling among households is a procedure whereby researchers randomly generate telephone numbers by means of directories

water [soil\] sampling — забор воды [почвы\]

See:

statistical sampling 1), non-profitability sampling, convenience sampling, purpose sampling, house-to-house sampling 2), multistage sampling, optional sampling, quota sampling, oversampling, random digit dialing, accidental sampling, single sampling, double sampling, multiple sampling, unit sampling

2) стат. выборка, выборочная совокупность (совокупность объектов, выбранных из генеральной совокупности для исследования)

Syn:

sample 1. 2)

See:

statistical sampling 2), amount of sampling

3) марк. сэмплинг, распространение образцов (бесплатное или почти бесплатное предложение товара небольшой группе потенциальных покупателей с целью ознакомления покупателей с товаром и стимулирования спроса)

See:

sampling by taste, sampling mailing, sampling campaign, house-to-house sampling 1)

* * *
выборочное исследование, опробование: 1) изучение небольшой группы людей, представляющих собой репрезентативную выборку гораздо большей группы людей для целей маркетинга товаров и услуг; 2) бесплатное (или с большой скидкой) предложение товара на пробу небольшой группе клиентов для стимулирования спроса.

Англо-русский экономический словарь > sampling
13 method

метод

- method for discriminating

- method of average

- method of characteristics

- method of comparison

- method of depreciation

- method of designated routes

- method of double preference

- method of estimation

- method of excluded subtours

- method of exclusion

- method of feasible directions

- method of fictitious play

- method of integer forms

- method of leading averages

- method of leading variables

- method of linearization

- method of maximum likelihood

- method of moments

- method of operation

- method of overall evaluation

- method of partial tours

- method of potentials

- method of sampling

- method of smoothing

- method of successive approximations

- methods of trading

- accrual method

- actual cost method

- ad hoc method

- age-life method of depreciation

- almost-dual method

- amortized cost method of valuation

- annuity method of depreciation

- appropriation method

- approximation method

- backtracking method

- base stock method

- batch method of production

- bidding methods

- branch-and-bound method

- by-product method of cost accounting

- canvasser method

- capital-intensive methods

- case method

- cash basis method of accounting

- cash receipts and disbursements method of accounting

- combination production and straight-line method of depreciation

- combined depreciation and upkeep method

- completed contract method

- complete elimination method

- component method

- composite-life depreciation method

- composite-rate depreciation method

- composition ratio method

- compound interest depreciation method

- continual review method

- continuous method

- costing method

- critical path method

- Delphi method

- discounted cash flow method

- double description method

- double entry method

- dual simplex method

- enumeration method

- equal-annual-payment method

- estimating method

- exact method

- fabrication method

- factor comparison method

- first-in-first-out method

- first-in-first-out costing method

- fixed percentage method of depreciation

- flat rate method of depreciation

- gradient method

- gradient projection method

- graduation method

- graph method

- graphic analysis method

- group method

- householder method

- hybrid method of accounting

- initial allowance method of depreciation

- inventory method

- investors method

- irregular method of write-off

- job method of cost accounting

- job ranking method

- joint-product method of cost accounting

- Kepner-Tregoe method

- labor-hour method of depreciation

- last-in-first-out method

- last-in-first-out costing method

- least-squares method

- LIFO costing method

- longitudinal method

- machine-hour method

- mail questionnaire method

- man-hour method

- man-rate method

- mark-to-market method of valuation

- maximum life method of depreciation

- minimax method

- network method

- nomographic method

- nonsequential method

- numerical method

- numerical graphical method

- one-factor-at-a-time method

- parity progression method

- penalty function method

- period fertility method

- periodic inventory method

- PERT method

- point method

- point-estimation method

- present value method

- prime cost method

- process method of cost accounting

- production methods

- production method of depreciation

- production control method

- production unit basis method of depreciation

- ranking method

- registration method

- reinterview method

- replacement method of depreciation

- residual method

- retirement reserve method of depreciation

- rotation method

- roundabout method of production

- saturation method

- scheduling method

- seasonal-adjustment parametric method

- seasonal-adjustment regression method

- sequential method

- service-output method of depreciation

- service-yield method of depreciation

- simulation method

- sinking fund method of depreciation

- snapback method

- snap-study method

- stable population method

- standard cost method of inventory

- stopping-stone method

- stochastic approximation method

- straight-line method of depreciation

- straight-line method of depreciation adjusted for usage

- straight-line accrual method of valuation

- sum-of-the-digits depreciation method

- sum-of-the-years depreciation method

- survival ratio method

- sweep method

- syndicate method

- team development method

- trial-and-error method

- try-and-error method

- turnover method

- two-ages method

- unit method of depreciation

- unit-short method

- unit-summation method of depreciation

- variation method

- weighted production method

- zero-defects method

Англо-русский словарь по экономике и финансам > method
14 experimentally

1. adv опытным путём; с помощью, на основании опыта; экспериментально

to seed hurricanes experimentally — экспериментально создавать ураганы

2. adv в качестве опыта; для пробы

Синонимический ряд:

1. on a trial basis (adj.) for a trial period; on a trial basis; on approval; on probation; on trial; tentative

2. empirically (other) empirically; experientially

English-Russian base dictionary > experimentally
15 on trial

на испытании; на испытание; под судом

prolonged trial — длительные испытания

proving trial — проверочное испытание

to stand trial — предстать перед судом

trial test — предварительное испытание

acceptance trial — приёмочные испытания

Синонимический ряд:

1. accused (adj.) accused; arraigned; being judged; being tried; charged; in litigation; indicted; up for hearing; up for investigation

2. on a trial basis (adj.) experimentally; for a trial period; on a trial basis; on approval; on probation; tentative

English-Russian base dictionary > on trial
16 accounting

əˈkauntɪŋ сущ.
1) бухгалтерское дело the accounting firm of Leventhal&Horwath ≈ бухгалтерская фирма Левенталя&Хорвата accounting machine ≈ бухгалтерская машина;
счетно-аналитическая машина;
табулятор
2) ведение бухгалтерских книг to give, render an accounting ≈ предоставить отчет accounting period ≈ отчетный период;
финансовый год strict accounting ≈ строгая отчетность
3) балансирование, расчет accounting cost ≈ калькуляция allegations of theft, forgery and false accounting ≈ заявления о кражах, разбойных нападениях и фальшивых финансовых расчетах ∙ there is no accounting for tastes ≈ о вкусах не спорят
бухгалтерское, счетное дело ведение бухгалтерских книг;
- * period отчетный период;
финансовый год > there is no * for tastes о вкусах не спорят

accounting pres. p. от account ~ анализ хозяйственной деятельности ~ бухгалтерский учет ~ бухгалтерское дело ~ ведение бухгалтерских книг ~ калькуляция ~ предоставление официальной отчетности ~ расчет, балансирование ~ счетное дело ~ счетоводство ~ вчт. учет использования ресурсов ~ учет;
отчетность

~ attr.: ~ cost калькуляция

~ attr.: ~ cost калькуляция

bookless ~ учет без ведения бухгалтерских книг

business ~ вчт. коммерческие расчеты

cash ~ учет наличности

cash basis of ~ кассовые операции как база бухгалтерского учета

commercial ~ коммерческое бухгалтерское дело

cost ~ калькулирование издержек cost ~ калькуляция затрат cost ~ производственная бухгалтерия cost ~ производственный учет cost: ~ price себестоимость;
cost accounting ведение отчетности;
калькуляция стоимости;
at any cost, at all costs любой ценой;
во что бы то ни стало

cost type ~ учет по видам издержек

cost-centre ~ производственная бухгалтерия cost-centre ~ производственный учет

current cost ~ (CCA) калькуляция текущих затрат current cost ~ (CCA) текущий производственный учет

current purchasing power ~ учет текущей покупательной способности

customer ~ учет клиентов

cutoff ~ упрощенный бухгалтерский учет

electronic ~ электронный бухгалтерский учет

financial ~ финансовая отчетность financial ~ финансовое счетоводство

forward ~ бухгалтерский учет по срочным операциям

general ~ общий бухгалтерский учет

governmental ~ государственная отчетность governmental ~ государственный учет

immediate ~ срочный учет

inflation ~ учет воздействия инфляции

instalment ~ расчет очередного взноса

integrated cost ~ интегрированная система национальных счетов

intercompany ~ межфирменный бухгалтерский учет

invoice ~ бухгалтерский учет счетов

job ~ вчт. учет заданий

job cost ~ вчт. учет себестоимости работ

ledgerless ~ учет без ведения бухгалтерских книг

management ~ оперативный учет, связанный с нуждами управления management ~ управленческий учет

matrix ~ матричная система учета

mechanized ~ машинный учет mechanized ~ механизированный учет

multiple currency ~ бухгалтерский учет в нескольких валютах

official ~ официальный учет

output cost ~ бухгалтерский учет издержек производства

payroll ~ учет заработной платы

price-level ~ учет уровня цен

price-level adjusted ~ учет корректировок уровня цен

production cost ~ учет издержек производства

public service ~ бухгалтерский учет коммунальных услуг

slip system ~ система бухгалтерского учета на бланках

social ~ отчетность компании о затратах на социальные нужды

stock ~ учет ценных бумаг, учет капитала, учет товара

system ~ вчт. учет системных ресурсов

tax ~ учет налогов

volume ~ учет объема производства

voucher ~ учет контрольных талонов

Большой англо-русский и русско-английский словарь > accounting
17 price

1. сущ.
1) эк. цена (денежное выражение стоимости товара, т. е. количество денежных единиц, которое должно быть уплачено за единицу товара; термин также может относиться к количеству другого товара, которое необходимо отдать в обмен на данный товар)

ATTRIBUTES: actual 1. 1), adjustable 1. 2), adjusted 1. 1), administered 1. 1), 1. 2), arm's length, base 3. 2), base period, basic 3. 5), best 2. 5), budget 3. 2), n1&g1n1а clean 1. 1), comparable, competitive 1. 1), &2а current 1. 2), depressed 1. 2), а dirty 1. 1), discount 1. 1), а domestic 1. 2) а), dutiable, duty-paid, fair 2. 5), n1 final 1. 2), firm II 1. 1) б), fixed II 1. 4) б), flat 2. 5), n2&g2n4 flexible 1. 2), б full 1. 2), going, graduated 1. 2), gross II 1. 3) а), internal II 1. 2) а), negotiable 1. 2), negotiated, net 3. 2), n1а nominal II 1. 3) а), original 2. 5), n1 pegged 1. 2), planned, premium 2. 5), n2&g1n3б present I 2. 2) а), published, quoted I 2. 2) а), I 2. 3) а), I 2. 4) а), reasonable 1. 2), regular 1. 1), set 2. 5), n1 special I 1. 6) а), standard 2. 5), n2 stated 1. 1), target 3. 2), threshold, total 2. 5), n4 usual, variable II 1. 2) а), advertise 1. 1), discount 2. 5), n1 suggest 1. 1)

aggregate price — совокупная [суммарная, общая, итоговая\] цена

Option is the right to buy or sell a specified quantity of a security at an agreed price. — Опцион — это право купить или продать определенное количество ценных бумаг по согласованной цене.

average price — средняя цена

consumer-friendly [customer-friendly, user-friendly\] price — цена, приемлемая для потребителя [клиента, пользователя\]*; цена, дружественная к потребителю [клиенту, пользователю\]*

equitable price — справедливая цена

estimated price — ориентировочная [предполагаемая\] цена

expected price — ожидаемая цена

It's a fabulous wine at a fabulous price! — Это замечательное вино по сказочной цене!

The price was fabulous and so was the room and continental breakfast. — Цена была просто сказочной, так же как и комната, и континентальный завтрак.

famine prices — недоступные цены; дороговизна ( как при товарном голоде)

give-away price — бросовая цена, крайне низкая цена

all-time high prices — небывало высокие цены

honest price — честная цена, справедливая цена

inflated consumer prices — вздутые цены на потребительские товары

low price — низкая цена

maximum price — максимальная цена

marked-up price — повышенная цена

moderate price — умеренная цена

normal price — нормальная цена

popular price — (обще)доступная цена

prevailing price — преобладающая [господствующая\] цена

reduced price — сниженная [пониженная\] цена

remunerative price — выгодная [прибыльная\] цена; цена, дающая [обеспечивающая\] прибыль; цена, обеспечивающая получение прибыли

runaway prices — быстро растущие цены

sagging price — умеренно снижающаяся цена

sky-rocketing prices — стремительно растущие цены

stable [steady, stationary\] prices — стабильные цены

strong prices — устойчивые цены

top price — высшая [максимальная, потолочная\] цена

undiscounted price — цена без скидки

Prices are exclusive of VAT. — Цены не включают НДС.

VAT inclusive price, price inclusive of VAT — цена с НДС, цена с учетом НДС; цена, включая НДС

Prices shown are VAT inclusive. — Указанные цены включают НДС.

GST inclusive price, price inclusive of GST — австр., новозел. цена, включая налог на товары и услуги*; цена с учетом налога на товары и услуги*; цена с налогом на товары и услуги*

dollar price, price in dollars — цена в долларах

sterling price — цена в фунтах стерлингов

The real price in silver is only $0.229 a gallon. — Реальная цена в серебре составляет всего лишь $0.229 за галлон.

crude oil price ( COP) — цена на сырую нефть

Farmland prices are continuing to rise, but it's not so much due to farmers trying to outbid one another. — Цены на сельскохозяйственную землю продолжают расти, но это не так уж зависит от фермеров, старающихся перебить цены друг друга.

farm real estate prices — цены на сельскохозяйственную недвижимость

member price — цена для членов/участников

COMBS:

across-the-board price increase — тотальное повышение цен

price decline, reduction in price(s), fall in price(s), decline in price(s), price decrease, decrease in price(s), downturn in price(s), price downturn, drop in price(s), drop of price(s), dip in price(s) — снижение [падение\] цен(ы)

jump [bounce\] in prices — скачок цен, резкое повышение цен

price negotiation — переговоры о ценах

price velocity — скорость изменения цен

agricultural product prices, farm product prices — цены на сельскохозяйственную продукцию

price per gallon, per gallon price — цена за галлон

price per package — цена за упаковку

at a price of $1 per copy — по цене (в) 1 долл. за экземпляр

price per person — цена на (одного) человека, цена с человека

for half price — за половинную цену, за полцены

for a quarter of the price — за четверть цены

at current [present, going\] prices — по текущим ценам

at a greatly reduced price — по значительно сниженной цене, с большой скидкой

at any price — по любой цене

to sell (smth.) at a discount price — продавать (что-л.) со скидкой [с дисконтом\]

to sell at a sacrifice price — продавать по убыточной цене, продавать себе в убыток

to buy (smth.) at a premium price — покупать (что-л.) с премией [с надбавкой, по более высокой цене\]

at a price below $55 — по цене ниже $55

U.S. companies with a stock price above $500 — американские компании с ценами акций, превышающими $500

The base price under the contract is $21 per unit. — Базовая цена по контракту [в соответствии с контрактом\] составляет $21 за единицу.

Price before discount is $32.95. — Цена до скидки составляет $32.95.

The purchase price after discount is $51000. — Покупная цена после скидки — $51000.

to charge a price for goods or services — назначать цену на товары или услуги

to put a price on smth. — назначать цену за что-л., оценить что-л.

to make a price — объявлять цену, назначать цену

to bid a price — предлагать цену

to arrive at a price — устанавливать цену, определять цену; договариваться о цене

to bargain on [about\] a price — торговаться о цене, торговаться из-за цены

to alter prices without notice — менять цены без уведомления

to knock $1 off price — сбавлять [снижать\] цену на $1, делать скидку с цены на $1

to bring down [to cut, to lower, to reduce, to slash, to roll back, to shave, to undercut, to scale down, to force down, to put down, to send down, to squeeze down, to mark down\] prices, to send prices down, to put prices down, to ease prices — понижать [снижать, срезать\] цены

to hike [to increase, to mark up, to raise, to enhance, to bump up, to boost\] prices; to bid up prices, to push up prices, to force up prices, to send prices up, to send up prices — повышать цены; вздувать [взвинчивать\] цены

Natural gas, in particular, has increased in price during the past year. — В частности, за прошлый год подорожал природный газ.

to go down in price, to decrease in price, to fall in price, to decline in price, to sink in price, to drop in price — понижаться в цене, дешеветь

to keep to the price — придерживаться (какой-л.) цены

We will do our very best to keep the price as low as possible. — Мы приложим все усилия, чтобы сохранить цену на как можно более низком уровне.

to keep down prices, to keep prices down — не допускать повышения цен

to gripe about prices — выражать недовольство по поводу (высоких) цен, жаловаться на (высокие) цены

to administer prices, to regulate prices — регулировать цены

to control prices — регулировать [контролировать\] цены

prices ranged between and — цены колебались в пределах от до

prices eased [dropped, dipped\] — цены снизились [упали\]

prices tend downward(s)/upward(s) — цены имеют тенденцию к понижению/повышению

Prices closed firm yesterday. — Вчера цены окрепли к закрытию.

Gold prices closed down $3.80 to $554.60/oz. — Цены золота закрылись с понижением на $3,80, сократившись до уровня в $554,60 за унцию.

The price works out to [at\] $29. — Цена составляет 29 долларов.

See:

absolute price, accounting price, acquisition price, actual price, adjustable price, adjusted price, administered price, admission price, advertised price, advertising price, after-hours price, agricultural price, all-in price, all-inclusive price, arbitrage price, arbitrage-free price, arm's length price, ask price, asked price, asking price, auction price, bargain price, bargain sale price, bargained price, base period price, base price, base-point price, basic price, basing-point price, basis price, best price, bid price, bond price, book price, border price, bride price, brideprice, budget price, budget-conscious price, budget-friendly price, budget-pleasing price, buy price, buyback price, buyer's price, buying price, C&F price, call price, cancellation price, cartel price, cash price, catalogue price, ceiling price, CFR price, CIF price, CIP price, clean price, close price, closing price, comparable prices, competitive price, consumer price, contract price, conversion price, cost and freight price, cost price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price а), б), cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price 1. 1) а), cost, insurance, freight price 1. 3) а), cost, insurance, freight price 1. 1) а), cost, insurance, freight price 1. 3) а), а cost, insurance, freight price 1. 1) а), а cost, insurance, freight price 1. 1) а), б cost, insurance, freight price 1. 3) а) cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price 2., cost, insurance, freight price 2., cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price, cost, insurance, freight price 2., cost, insurance, freight price

2) общ. цена, жертва, плата

ATTRIBUTES:

price paid — уплаченная цена

at any price — любой ценой, во что бы то ни стало

peace at any price — мир любой ценой

not at any price — ни за что; ни при каких обстоятельствах

to pay the price — расплачиваться, уплатить цену

to pay a high price for freedom — дорого платить за свободу

These individuals are often willing to pay the price for success by investing time, energy, and even money into developing their success. — Эти люди часто готовы платить за успех, вкладывая свое время, силы и даже деньги в достижение этого успеха.

We all have to pay a high price for freedom. — Мы все вынуждены дорого платить за свободу.

The price of progress was paid with the blood of the American Indian. — За прогресс было заплачено кровью американских индейцев.

Syn:

worth 1. 2), value 1. 2)

3) общ. ценность

above [beyond, without\] price — бесценный

See:

unpriced 2)
2. гл.
1) эк. назначать цену, оценивать (определять, по какой цене должен продаваться данный товар или услуга); указывать цену ( на товаре)

the seller priced the house at $359000 — продавец оценил дом в $359000

to be priced at $10 — быть оцененным в $10

The book is priced at $30.00 plus shipping and handling of $5.00. — Книга оценена в 30 долл. плюс затраты на погрузку и перевозку в размере 5 долл.

See:

misprice, overprice 1., preprice, price out 1., price-conscious, priced, pricer, pricing, reprice, underprice 1., unpriced

2) эк. узнавать цену, прицениваться

you can price the different models and compare features — вы можете прицениться к разным моделям и сравнить характеристики

I did make the usual trip to the local home improvement store and priced the different models. — Я все-таки посетил местный магазин бытовых товаров и приценился к различным моделям.

* * *
abbrev.: PX price цена; стоимость; курс.
* * *

• /vt/ оценивать

• 1) цена; 2) /stock exchange/ курс; 3) ценовой

* * *

цена
. . Словарь экономических терминов .
* * *

Бухгалтерия и аудит

цена

сумма, которую следует уплатить при приобретении товара или услуги; обычно имеет денежное выражение

-----

Коммерческая деятельность

цена

денежное выражение обязательства произвести платеж за проданную продукцию, выполненные работы или оказанные услуги

Англо-русский экономический словарь > price
18 year

jə: сущ.
1) год to spend a year somewhere ≈ провести год где-л. every year ≈ каждый год last year ≈ в прошлом году next year ≈ в следующем году this year ≈ в этом году the coming year ≈ в наступающем году the current year ≈ в текущем году the past year ≈ в прошедшем году in future years ≈ в будущем up to last year ≈ до прошлого года By the year 2000, the population in many countries will double. ≈ К 2000 году население во многих странах удвоится. They have not been here for/in years. ≈ Их здесь не было очень долго. He died in the year of the great flood. ≈ Он умер в год большого наводнения. She had three years of college. ≈ Она проучилась три года в колледже. year in year out from year to year year by year year after year years ago years and years ago year of grace for a year academic year school year bad year lean year banner year good year peak year record year calendar year election year fiscal year golden years happy year jubilee year leap year light year lunar year memorable year presidential year profitable year sabbatical year sidereal year solar year
2) мн. возраст, годы children of tender years ≈ дети в младенческом возрасте She is five years old. ≈ Ей пять лет. год - this * в этом году - academic /school/ * учебный год - business * хозяйственный год - fiscal /financial/ * бюджетный /финансовый/ год - calendar /legal, civil, artificial/ * календарный год - basal /base, reference/ * (экономика) базисный год - current * текущий год - astronomical /natural, solar, tropical, equinoctial/ * (астрономический) тропический год - leap * високосный год - lunar * лунный год - siderial * сидерический /звездный/ год - Sabbatic( - al) * каждый седьмой год, когда пашня и виноградники остаются под паром( в древнем и современном Израиле) ;
(творческий) отпуск на год или полгода( предоставляется раз в семь лет преподавателю колледжа или университета для учебы и т. п.) - * under review отчетный год - twenty *s ago двадцать лет назад - once a * раз в год - next * в следующем году - this day next * ровно через год - in the * 1866 в 1866 году - in the * of grace /of our Lord/ 1564 в 1564 году от рождества Христова - in this * of grace (ироничное) в наши дни, в наш век - in a *'s time через год - we shall return one * from today мы вернемся (ровно) через год - the * round круглый год - * in (and) out из года в год - from * to *, * by *, * after * каждый год;
с каждым годом;
год от году - (a) * and (a) day (юридическое) (полный) год - a three * period трехлетний период /срок/ - first * student первокурсник - Happy New Y.! с Новым годом! - to see the old * out, the new * in проводить старый и встретить Новый год pl возраст, годы - he is old for his *s он выглядит старо (для своих лет) - a man in /of/ *s пожилой человек, человек в годах - to grow /to be getting on, to advance/ in *s стареть - to die full of *s умереть в расцвете лет - he is twenty *s old ему двадцать лет - she is in her twentieth * ей (идет) двадцатый год - I hope to live to your *s я надеюсь дожить до ваших лет длительный период времени - *s ago очень давно - in *s to come в будущем - I haven't seen him for /in/ *s я не видел его целую вечность > in /from, since/ the * dot /one/ в незапамятные времена;
при царе Горохе > I've had this coat since the * dot я уже столько лет таскаю это пальто accounting ~ отчетный год accounting ~ финансовый год amount carried forward to next ~ сумма, перенесенная на следующий год assessment ~ год налогообложения balance from the previous ~ сальдо с предыдущего года banking ~ отчетный год банка base ~ базисный год basis ~ базисный год budget ~ бюджетный год budgetary ~ бюджетный год business ~ бюджетный год business ~ отчетный год business ~ хозяйственный год calendar ~ календарный год convention ~ пат. конвенционный год corporation tax ~ налоговый год корпорации current ~ текущий год end ~ последний год every other ~ через год every second ~ каждый второй год financial tax ~ финансовый год в системе налогообложения following ~ следующий год from ~ to ~, ~ by ~, ~ after ~ с каждым годом;
каждый год;
год от году good ~ благоприятный год grain ~ сельскохозяйственный год half ~ полгода new ~ Новый год;
Happy New Year! с Новым годом! ~ pl возраст, годы;
he looks young for his years он молодо выглядит для своих лет;
in years пожилой in the ~ of grace (или of our Lord) 1975 в 1975 году от рождества Христова ~ pl возраст, годы;
he looks young for his years он молодо выглядит для своих лет;
in years пожилой income tax ~ год, за который взимается подоходный налог insurance ~ год страхования legal ~ юридический год maturity ~ год, когда наступает срок платежа new ~ новогодний;
new year party встреча Нового года new ~ Новый год;
Happy New Year! с Новым годом! new ~ новогодний;
new year party встреча Нового года noncalendar financial ~ некалендарный финансовый год operating ~ операционный год parliamentary ~ парламентский год past ~ прошлый год patent ~ год выдачи патента preceding financial ~ предыдущий финансовый год preceding ~ предыдущий год previous ~ предшествующий год previous ~ предыдущий год probationary ~ испытательный год probationary ~ испытательный срок продолжительностью один год recession ~ кризисный год reporting ~ отчетный год reversion ~ год возврата salary ~ расчетный год по заработной плате sales ~ год продажи school ~ учебный год short business ~ короткий финансовый год short business ~ короткий хозяйственный год short fiscal ~ короткий финансовый год shortfall ~ год спада производства subsequent ~ последующий год tax ~ учетный год налогообложения taxation ~ учетный год налогоообложения trading ~ операционный год trading ~ хозяйственный год transitional fiscal ~ финансовый год переходного периода wage ~ год начисления заработной платы work ~ производственный год work ~ хозяйственный год from ~ to ~, ~ by ~, ~ after ~ с каждым годом;
каждый год;
год от году ~ год;
year by year каждый год;
year in year out из года в год ~ by ~ каждый год from ~ to ~, ~ by ~, ~ after ~ с каждым годом;
каждый год;
год от году ~ год;
year by year каждый год;
year in year out из года в год ~ of acceptance год акцептования ~ of acquisition год приобретения ~ of appropriation год ассигнования ~ of appropriation год приобретения ~ of assessment год обложения налогом ~ of assessment год оценки недвижимого имущества ~ of crisis кризисный год ~ of death год смерти ~ of deduction год предоставления налоговой скидки ~ of deduction год удержания ~ of delivery год поставки ~ of deposit год депонирования ~ of disbursement год выплаты ~ of foundation год основания ~ of grace год нашей эры years (and years) ago очень давно, целую вечность;
the year of grace год нашей эры ~ of improvements год мелиорации ~ of improvements год модернизации ~ of income год получения дохода ~ of operation год сделки ~ of operation год финансовой операции ~ of payment год платежа ~ of provision год снабжения ~ of publication год публикации ~ of purchase год покупки ~ of rebuilding год реконструкции ~ of recession год спада ~ of sale год продажи ~ of sale год реализации ~ of termination год истечения срока ~ of termination срок прекращения действия ~ on ~ в годовом исчислении ~ to date на данный год ~ to the first instant год первоначального намерения years (and years) ago очень давно, целую вечность;
the year of grace год нашей эры

Большой англо-русский и русско-английский словарь > year
19 accident

1) происшествие

2) несчастный случай

3) авария; серьёзное повреждение

4) катастрофа

•

accident on line — авария на линии

-
airport-related accident
-
blasting accident
-
cold-coolant accident
-
cold-sodium slug accident
-
cold-water accident
-
core heat-up accident
-
core-melt accident
-
crossing accident
-
design accident
-
design basis accident
-
dominant accident
-
double-ended loss-of-coolant accident
-
fatal accident
-
fatal flight accident
-
flight accident
-
hypothetical core disruptive accident
-
in-plant accident
-
large-break accident
-
loss-of-coolant accident
-
loss-of-flow accident
-
loss-or-off-site power accident
-
low-consequence accident
-
major accident
-
maximum credible accident
-
meltdown accident
-
minor accident
-
near-dominant accident
-
nonnuclear accident
-
nuclear accident
-
physically realizable potential accident
-
prompt-period accident
-
radiation accident
-
railway accident
-
reactivity-initiated accident
-
reactivity-insertion accident
-
rod drop accident
-
rod shoot-out accident
-
severe accident
-
small-break accident
-
traffic accident
-
train accident
-
unprotected accident

Англо-русский словарь технических терминов > accident
20 accounts payable

сокр. AP, A/P учет, фин. кредиторская задолженность, счета к оплате [к платежу\], счета кредиторов

а) (стоимостное выражение обязательств должника перед своими кредиторами, состоит из неосуществленных платежей поставщикам за отгруженные товары, неоплаченных налогов, невыплаченной начисленной заработной платы, неоплаченных долгов и т. п.)

to manage accounts payable — управлять кредиторской задолженностью

See:

salaries and wages payable, wages and salaries payable, accounts payable ageing report, accounts payable clerk, accounts payable ledger, accounts payable period, accounts payable turnover, accounts receivable

б) (статья в балансе, по которой отражаются сумма обязательств предприятий перед поставщиками, государственными органами и т. п.)

Syn:

trade creditors, bills payable, payable 2., trade payables

See:

tax payable, interest payable, accounts receivable

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кредиторская задолженность: счета кредиторов, кредиторы по расчетам; суммы (долги), причитающиеся кредиторам за расчеты по товарам и услугам по открытому счету (список кредиторов); ожидаемые платежи за товары и услуги; см. accounts receivable.
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кредиторская задолженность (счета к оплате)
. деньги, которые Вы должны поставщику . A liability arising when a vendor provides goods or services that are not immediately paid for and where the liability is not formalized in writing but backed by the reputation and credit worthiness of the debtor. When a business using the accrual basis of accounting purchases goods or services the company reports an expense and an account payable. When payment is made the account payable is reduced. Словарь экономических терминов .
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Финансы/Кредит/Валюта

кредиторская задолженность

Англо-русский экономический словарь > accounts payable

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Словари и энциклопедии на Академике

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basis+period

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Словари и энциклопедии на Академике

Перевод: с английского на русский

basis+period

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