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1 break-even time
учет период [срок\] безубыточности (время, необходимое для того, чтобы дисконтированный поток будущих денежных поступлений сравнялся с дисконтированным потоком всех денежных выплат по определенной деятельности (проекту); усложненный вариант определения срока окупаемости инвестиций)See:* * *. См. также Premium payback period . Инвестиционная деятельность . -
2 cost
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3 точка I
точк|а I - ж.
1. point;
(пятнышко, значок) dot;
пунктир из точек dotted line;
наивысшая ~ горного хребта highest point of mountain chain;
радиотрансляционная ~ radio relay station;
торговая ~ trade outlet;
~ кипения boiling-point;
~ плавления melting point;
~ отсчёта starting point;
горячая ~ hot spot, trouble spot;
high point;
2. (знак препинания) full stop, period;
~ с запятой semicolon;
3. в знач. сказ. разг. (конец, довольно) that`ll do!;
4. тех.: ~ выхода emergence point;
~ запирания cut off point;
~ измерения test point;
~ контакта point of contact;
~ перехода transition point;
~ размыкания breaking point;
~ фокуса focal point;
5. эк.: ~и нулевой прибыли break-even points;
сдвинуть что-л. с мёртвой ~и set* smth. in motion;
~и соприкосновения points of contact;
ставить ~у, ~и над 'и' dot the Уi`sФ and cross the Уt`sФ;
дойти до ~и be* at the end of one`s tether;
~ в ~у exactly, precisely;
попасть в ~у hit* the nail on the head;
смотреть в одну ~у stare fixedly in front of one;
отстоять свою ~у зрения stick* to one`s guns;
бить в одну ~у make* a concerted action/effort. -
4 performance
сущ.1) общ. исполнение, выполнение; деятельность, работаquality of performance, performance quality — качество исполнения [работы\]
course of performance — ход выполнения (чего-л.)
date [time\] of performance — дата [время\] выполнения, срок исполнения
See:performance standard, actual product performance, break-even performance, export performance requirement, performance letter of credit, performance plan2) общ. игра, исполнение; выступление; представление (литературное, театральное, музыкальное)public performance — публичное исполнение [выступление\]
3)а) эк. результат(ивность), производительность, эффективность ( характеристика степени эффективности использования ресурсов)company [enterprise, bank\] performance — результат(ивность) деятельности фирмы [предприятия, банка\]
performance potential — потенциал производительности [эффективности\]
Syn:See:advertisement performance, advertising performance, financial performance, job performance, manager's performance, standard performance, performance indicator, performance measurement, performance standard, abnormal performance index, high performance product, performance-based incentive plan, pay-for-performance, Uniform Bank Performance Report, balanced scorecardб) тех. технические характеристики, эксплуатационные качества; коэффициент полезного действия (машин, оборудования и т. п.)See:4) фин. динамика (курса) (поведение курса ценной бумаги на рынке на протяжении определенного периода, напр., сравнительная доходность взаимного фонда на протяжении 1, 5 и 10 лет)See:security 4)
* * *
характеристика работы; результат, итог; исполнение, выполнение: 1) поведение (изменение) курса ценной бумаги на рынке за определенный период (напр., сравнительная доходность взаимного фонда на протяжении 1, 5 и 10 лет); см. past performance; 2) результаты деятельности компании (в т. ч. взаимного инвестиционного фонда) за определенный период.* * *Показатель деятельности. Степень эффективности деятельности. Производительность.. . Словарь терминов по риск-медеджменту .* * *выполнение; работаисполнение (договора); функционирование (рынка) -
5 cost
1. n1) цена; стоимость; себестоимость2) обыкн. pl расходы, издержки, затраты3) pl судебные издержки, судебные расходы
- absorbed costs
- accident costs
- acquisition cost
- actual cost
- actual costs
- actual manufacturing cost
- added cost
- additional cost
- adjusted historical cost
- administration costs
- administrative costs
- administrative and management costs
- administrative and operational services costs
- advertising costs
- after costs
- after-shipment costs
- aggregate costs
- agreed cost
- airfreight cost
- allocable costs
- allowable costs
- alternative costs
- amortization costs
- amortized cost
- ancillary costs
- annual costs
- anticipated costs
- applied cost
- arbitration costs
- assembly costs
- assessed cost
- average cost
- average costs
- average cost per unit
- average variable costs
- avoidable costs
- back-order costs
- basic cost
- billed cost
- book cost
- borrowing cost
- breakage cost
- break-even costs
- budget costs
- budgeted cost
- budgeted costs
- budgeted operating costs
- building costs
- burden costs
- calculated costs
- capacity costs
- capital costs
- capital floatation costs
- carriage costs
- carrying cost
- carrying costs
- centrally-managed costs
- changeover costs
- cleaning costs
- clerical costs
- closing costs
- collection costs
- combined cost
- commercial cost
- commercial costs
- committed costs
- common staff costs
- comparative costs
- competitive costs
- competitive marginal costs
- complaint costs
- conditional cost
- consequential costs
- considerable costs
- constant cost
- constant costs
- construction costs
- contract cost
- contractual costs
- controllable costs
- court costs
- crane costs
- credit costs
- cumulative costs
- current cost
- current costs
- current outlay costs
- current standard cost
- cycle inventory costs
- debt-servicing costs
- declining costs
- decorating costs
- decreasing costs
- defect costs
- defence costs
- deferred costs
- deficiency costs
- degressive costs
- delivery costs
- departmental costs
- depleted cost
- depreciable cost
- depreciated cost
- depreciated replacement cost
- depreciation costs
- designing costs
- deterioration costs
- development costs
- differential costs
- direct costs
- direct labour costs
- direct operating costs
- direct payroll costs
- discretionary fixed costs
- dismantling costs
- distribution costs
- distribution marketing cost
- domestic resource costs
- double-weighted borrowing cost
- downtime costs
- economic costs
- eligible costs
- engineering costs
- entry cost
- environmental costs
- equipment capital costs
- erection costs
- escalating costs
- escapable costs
- estimated cost
- estimated costs
- evaluation cost
- excess cost
- excess costs
- excessive costs
- exhibition costs
- exploration costs
- extra costs
- extra and extraordinary costs
- extraordinary costs
- fabrication cost
- factor cost
- factor costs
- factory cost
- factory costs
- factory overhead costs
- failure costs
- farm production costs
- farmer's cost
- farming costs
- feed costs
- fertilizing costs
- final cost
- financial costs
- financing costs
- first cost
- fixed costs
- fixed capital replacement costs
- flat cost
- floatation costs
- food costs
- foreign housing costs
- formation costs
- freight costs
- fuel costs
- full cost
- full costs
- funding cost
- general costs
- general running costs
- government-controlled production costs
- guarantee costs
- harvesting costs
- haul costs
- haulage costs
- heavy costs
- hedging cost
- hidden costs
- high cost
- hiring costs
- historical cost
- hospitality costs
- hotel costs
- hourly costs
- idle capacity costs
- idle time costs
- implicit costs
- implied interest costs
- imputed costs
- incidental costs
- increasing costs
- incremental costs
- incremental cost of capital
- incremental costs of circulation
- incremental costs of service
- incurred costs
- indirect costs
- indirect labour costs
- indirect manufacturing costs
- indirect payroll costs
- indirect production costs
- individual costs
- industrial costs
- industry-average costs
- initial cost
- inland freight cost
- inspection costs
- installation costs
- insurance costs
- insured cost
- intangible costs
- integrated cost
- interest costs
- inventoriable costs
- inventory cost
- inventory costs
- inventory acquisition costs
- inventory possession costs
- investigation costs
- investment costs
- invoiced cost
- issuing cost
- joint cost
- labour costs
- landed cost
- launching cost
- launching costs
- layoff costs
- legal costs
- legitimate costs
- life cycle costs
- life repair cost
- liquidation cost
- litigation costs
- living costs
- loading costs
- loan cost
- long-run average costs
- long-run marginal costs
- low costs
- low operating costs
- lump-sum costs
- machining cost
- maintenance costs
- maintenance-and-repair costs
- management costs
- man-power cost
- man-power costs
- manufacturing cost
- manufacturing costs
- manufacturing overhead costs
- marginal costs
- marginal-factor costs
- maritime costs
- marketing costs
- material costs
- material handling costs
- merchandising costs
- miscellaneous costs
- mixed cost
- mounting costs
- net cost
- nominal cost
- nonmanufacturing costs
- obsolescence costs
- offering cost
- one-off costs
- one-off costs of acquiring land, buildings and equipment
- one-shot costs
- operating costs
- operation costs
- operational costs
- opportunity costs
- order cost
- ordering cost
- order initiation cost
- ordinary costs
- organization costs
- organizational costs
- original cost
- original cost of the assets
- original cost of capital
- out-of-pocket costs
- overall cost
- overall costs
- overhead costs
- overtime costs
- own costs
- owning costs
- packaging cost
- packing cost
- past costs
- past sunk costs
- payroll cost
- payroll costs
- penalty cost
- penalty costs
- period costs
- permissible costs
- personnel costs
- piece costs
- planned costs
- postponable costs
- predetermined costs
- prepaid costs
- preproduction costs
- prime cost
- processing costs
- procurement costs
- product cost
- production cost
- production costs
- product unit cost
- progress-generating costs
- progressive costs
- prohibitive costs
- project costs
- project development cost
- projected costs
- promotional costs
- protected costs
- publicity costs
- purchase costs
- purchasing costs
- pure costs of circulation
- quality costs
- quality-inspection costs
- real cost
- real costs
- recall costs
- reconstruction cost
- recoverable cost
- recurring costs
- reduction costs
- reimbursable cost
- relative cost
- relevant costs
- removal costs
- renewal cost
- reoperating costs
- reoperation costs
- reorder cost
- repair cost
- repair costs
- replacement cost
- replacement costs
- replacement cost at market rates
- replacement cost of borrowing
- replacement cost of capital assets
- replacement cost of equipment
- replacement depreciation cost
- replenishment cost
- reproduction cost
- reproduction costs
- research costs
- research and development costs
- reservation costs
- rework costs
- rising costs
- road maintenance costs
- running costs
- run-on costs
- salvage cost
- salvage costs
- scheduled costs
- scrap cost
- selling costs
- semi-variable costs
- service costs
- servicing costs
- setting-up costs
- set-up costs
- shadow costs
- shelter costs
- shipping costs
- shortage costs
- single cost
- social costs
- social marginal costs
- social overhead costs
- sorting costs
- special costs
- specification costs
- spoilage costs
- staff costs
- stand costs
- standard cost
- standard costs
- standard direct labour costs
- standard direct materials cost
- standard factory overhead cost
- standing costs
- start-up costs
- stepped costs
- stocking cost
- stockout costs
- storage costs
- sunk costs
- supervision costs
- supplementary costs
- supplementary costs of circulation
- tangible costs
- target cost
- target costs
- taxable cost of shares
- tentative cost
- time-related cost
- total cost
- training cost
- training costs
- transaction costs
- transfer costs
- transhipment costs
- transport costs
- transportation costs
- travel costs
- travelling costs
- trim costs
- true cost
- true costs
- trust cost
- unamortized cost
- unavoidable costs
- underwriting cost
- unexpired costs
- unit cost
- unit costs
- unloading costs
- unrecovered cost
- unscheduled costs
- upkeep costs
- upward costs
- utility's costs
- variable costs
- variable capital costs
- wage costs
- war costs
- warehouse costs
- warehousing costs
- weighted average cost
- welfare costs
- wintering costs
- working cost
- working costs
- costs for bunker
- costs for storing
- costs of administration
- cost of appraisal
- cost of arbitration
- cost of borrowing
- cost of boxing
- cost of bunker
- cost of capital
- cost of capital deeping
- cost of carriage
- cost of carry
- cost of carrying inventory
- costs of circulation
- cost of civil engineering work
- cost of construction
- cost of a contract
- cost of credit
- cost of delivery
- cost of demonstration
- cost of discounting
- cost of disposal
- cost of education
- cost of equipment
- cost of equity capital
- cost of filing
- cost of financing
- cost of fixed capital
- cost of funds
- cost of goods
- cost of haulage
- cost of hotel accommodation
- costs of housing
- costs of idleness
- cost of installation
- cost of insurance
- costs of inventory
- cost of issue
- cost of labour
- cost of a licence
- cost of living
- cost of manpower
- cost of manufacture
- cost of manufactured goods
- cost of manufacturing
- costs of material
- costs of material inputs
- cost of money
- cost of obtaining funds
- costs of operations
- cost of an order
- cost of packaging
- cost of packing
- cost of postage
- costs of production
- cost of product sold
- cost of a project
- cost of publication
- cost of putting goods into a saleable condition
- cost of reclamation
- cost of reinsurance
- costs of reliability
- cost of renting
- cost of renting a trading post
- cost of repairs
- costs of routine maintenance
- cost of sales
- costs of sales
- cost of scrap
- cost of service
- cost of servicing
- costs of shipping
- cost of storage
- cost of a suit
- costs of supervision
- cost of tare
- costs of trackage
- costs of transportation
- cost of work
- cost per inquiry
- costs per unit
- above cost
- at cost
- at the cost of
- at extra cost
- below cost
- less costs
- minus costs
- next to cost
- under cost
- with costs
- without regard to cost
- exclusive of costs
- free of cost
- cost of market, whichever is lower
- cost plus percentage of cost
- absorb costs
- allocate costs
- assess the cost
- assess costs
- assume costs
- award costs against smb.
- bear costs
- calculate costs
- charge cost
- compute the cost
- cover the cost
- cover costs
- curb costs
- curtail costs
- cut down on costs
- cut production costs
- decrease the cost
- defray the costs
- determine the cost
- disregard costs
- distort the cost
- distribute costs
- entail costs
- estimate costs
- exceed the cost
- impose costs
- increase cost
- incur costs
- inflict economic and social costs
- involve costs
- itemize costs
- keep down costs
- meet the cost
- meet costs
- offset the cost
- offset the costs
- offset high interest costs
- overestimate production costs
- pay costs
- prune away costs
- push up costs
- recompense the cost
- recoup the cost
- recover costs
- reduce costs
- refund the cost
- revise the cost
- save costs
- sell at a cost
- share the cost
- slash costs
- split up the cost
- trim costs
- write off costs
- write off costs against revenues
- write off capital costs2. v1) стоить -
6 cost
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7 point
1. n физ. стадия, критическая точка; температура2. n спец. точка, отметка; точка деленияpoint of reference — репер, отметка условного уровня
3. n мор. румбcardinal point — страна света; главный румб
4. n след, отметина5. n место, пункт, точкаassembly point — место сбора; сборный пункт
6. n полицейский пост7. n разг. станция; граница тарифного участка8. n момент9. n порог; край; грань10. n амер. единица, очко11. n талон; купон; единица продовольственной или промтоварной карточки12. n нужный результат, требуемое числоdecimal point — десятичная точка; точка в десятичном числе
13. n карт. очкоmatch point — очко, решающее исход матча
14. n одно из 12-ти делений на доске для игры в триктрак15. n место принимающего игрока16. n принимающий игрокsaluting point — место, трибуна для принимающего парад
17. n уровень, стандарт18. n степень, ступеньfrankness to the point of insult — откровенность, граничащая с оскорблением
to the point of — до такой степени; что
to the point that — до такой степени; что
19. n эл. точка присоединения потребляющего прибора; штепсельная розетка20. n пойнт21. n толщина бумагиконец; заключение
22. v указывать, показывать23. v указывать, выделять24. v указывать, обращать внимание; отмечать, подчёркиватьhe pointed out that there were certain formalities to be observed — он подчеркнул, что необходимо соблюсти некоторые формальности
point to the fact that — обращать внимание на то; что
25. v наводить, направлять; прицеливаться, целиться26. v быть обращённым, направленным; смотреть27. v указывать, свидетельствовать, говорить28. v иметь целью, стремиться29. v точить, заостритьsharpened a point — заострил; заостренный
30. v оживлять; заострять, придавать остроту31. v мор. обделывать конец «редькой»32. v мед. созревать33. v охот. делать стойкуto cede a point — сделать, допущение
34. v стр. расшивать швы кирпичной или каменной кладки35. v ставить знаки препинания36. v ставить точки37. v муз. делать разметкуto come directly to the point — подойти прямо к сути дела, без обиняков заговорить о главном
38. v делать паузы39. v отделять десятичную дробь точкойcondensation point — точка росы; температура конденсации
40. v мор. идти крутой бейдевинд41. v ставить ногу на пуанты42. v танцевать на пуантахa point, which has bothered us — вопрос, который нас беспокоил
43. v иск. переносить размеры с макета на камень44. v с. -х. закапывать в землю45. v метал. заострять, острить конец46. v редк. вставлять белые волоскиСинонимический ряд:1. case (noun) argument; case; reason2. characteristic (noun) birthmark; character; characteristic; feature; trait3. detail (noun) article; component; detail; element; item; particular; thing4. edge (noun) borderline; brink; edge; threshold; verge5. end (noun) aim; design; end; goal; intent; intention; motive; objective; plan; purpose; target; view6. essence (noun) essence; heart; message; pith7. idea (noun) idea; import; meaning; purport; significance8. issue (noun) issue; question9. place (noun) location; locus; place; position; site; situation; spot; station; where10. promontory (noun) beak; bill; cape; foreland; head; headland; naze; promontory11. speck (noun) dot; flyspeck; mote; pinpoint; speck; spot12. subject (noun) matter; motif; subject; subject matter; text; theme; topic13. time (noun) duration; instant; juncture; moment; period; time14. tip (noun) apex; barb; cusp; pointer; prick; prong; spike; spine; steer; tine; tip; tip-off15. validity (noun) cogency; effectiveness; force; punch; validity; validness16. direct (verb) address; aim; cast; direct; head; incline; lay; level; present; refer; set; train; turn; zero in17. indicate (verb) denote; hint; imply; indicate; signify; suggest18. punctuate (verb) punctuateАнтонимический ряд:contradict; deny; divert -
8 spell
[spel] I 1. сущ.1) заклинание2) чарыunder a spell — очарованный, околдованный
to break / remove smb.'s spell — разрушить чьи-л. чары
to cast / put a spell on / over smb. — околдовать, очаровать кого-л.
Even Frank had fallen under her spell. — Даже Фрэнк был ей очарован.
They say she died after a witch had cast a spell on her. — Говорят, она умерла после того, как ведьма околдовала её.
The audience was completely under his spell. — Публика внимала ему как зачарованная.
•Syn:charm 1.2. гл.заколдовывать, околдовывать, накладывать проклятье (на кого-л.); очаровыватьSyn:II гл.; прош. вр., прич. прош. вр. spelt, spelledHe gave his name and then spelt it. — Он назвал своё имя и продиктовал его по буквам.
You can spell it either way. — И тот, и другой способ написания являются верными.
Sorry, I spelled it wrong. — Простите, я неверно написал.
He spells the way he speaks. — Он пишет так, как слышит.
2) образовывать, составлять ( слово по буквам)3) означать, влечь за собойSyn:mean III•- spell down III 1. сущ.1) (of) промежуток времени, срок, период (чего-л.)a long / lengthy spell — длительный период
a brief / short spell — короткий период
to have / go through a spell — переживать какой-л. период
He is going through a difficult spell now. — Ему сейчас тяжело.
- a spell agoHe did a spell in prison. — Он провёл некоторое время в тюрьме.
- for a spellSyn:2) (of) амер.приступ (болезни, дурного настроения и т. п.)Syn:Syn:4) преим. австрал. отдых от работы, отпускSyn:rest I 1.2. гл.; амер.1)а) амер. сменять; заменять (кого-л. в работе)Syn:relieve I2) преим. австрал.а) дать передышку (кому-л.)I'll spell for a bit. — Я немного отдохну.
•Syn:rest I 2.
См. также в других словарях:
Break even analysis — The break even point for a product is the point where total revenue received equals the total costs associated with the sale of the product (TR=TC). [Horngren, C.,Sundem, G Stratton, W. Introduction to Management Accounting (2002) Prentice Hall]… … Wikipedia
Break-even (economics) — This article is about Break even (economics). For other uses, see Break even (disambiguation). The Break Even Point In economics business, specifically cost accounting, the break even point (BEP) is the point at which cost or expenses and revenue … Wikipedia
Break-Even-Punkt — 1. Allgemein: Punkt, an dem eine Ausbringungsgröße eine Einsatzgröße erstmalig im Zeitablauf überschreitet. 2. Kostenrechnung: Beschäftigungsgrad, bei dem der Umsatz einer Periode gerade sämtliche ⇡ fixen Kosten der Periode und die angefallenen ⇡ … Lexikon der Economics
Break even rate in interest sensitivity analysis — The average interest rate of the funding (negative gap) or the average interest rate of the lending (positive gap) necessary to break even (zero profit) the mismatch in each specified time period. See also Risk management … International financial encyclopaedia
Break-even time — Related: Premium payback period. The New York Times Financial Glossary … Financial and business terms
break-even time — (for convertible securities) The amount of time before the higher yield on the convertible bond compared to an otherwise similar nonconvertible bond compensates the investor for the excess cost of the convertible over the common stock. Usually… … Financial and business terms
Break — A rapid and sharp price decline. The New York Times Financial Glossary * * * ▪ I. break break 1 [breɪk] verb broke PASTTENSE [brəʊk ǁ broʊk] broken PASTPART [ˈbrəʊkən ǁ … Financial and business terms
break — A sudden price move; prices may break up or down. The CENTER ONLINE Futures Glossary A rapid and sharp price decline. Related: crash. Bloomberg Financial Dictionary * * * ▪ I. break break 1 [breɪk] verb broke PASTTENSE [brəʊk ǁ broʊk] … Financial and business terms
break — break1 [ breık ] (past tense broke [ brouk ] ; past participle broken [ broukən ] ) verb *** ▸ 1 separate into pieces ▸ 2 fail to obey rules ▸ 3 make a hole/cut ▸ 4 destroy someone s confidence ▸ 5 when people learn news ▸ 6 stop for a short time … Usage of the words and phrases in modern English
break */*/*/ — I UK [breɪk] / US verb Word forms break : present tense I/you/we/they break he/she/it breaks present participle breaking past tense broke UK [brəʊk] / US [broʊk] past participle broken UK [ˈbrəʊkən] / US [ˈbroʊkən] 1) [transitive] to make… … English dictionary
break — [[t]bre͟ɪk[/t]] ♦ breaks, breaking, broke, broken 1) V ERG When an object breaks or when you break it, it suddenly separates into two or more pieces, often because it has been hit or dropped. [V n] He fell through the window, breaking the glass … English dictionary