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121 surplus
ˈsə:pləs
1. сущ. избыток, излишек, остаток Syn: left-over
2. прил.
1) излишний, избыточный;
добавочный surplus kit амер.;
воен. ≈ комплект запасного обмундирования Syn: superfluous, excess
2) политэкон. прибавочный surplus value излишек, избыток - a big * of coffee большие излишки кофе - labour * избыток /избыточное предложение/ рабочей силы - a * in teachers перепроизводство учителей - a * in grade (военное) превышение числа офицеров в данном звании - * of births over deaths превышение рождаемости над смертностью (экономика) нераспределенная прибыль;
резервный капитал (корпорации и т. п.) (коммерческое) активное сальдо излишний, избыточный;
добавочный - * commodities товарные излишки - * population избыточное население - * stock( сельскохозяйственное) прирост скота - * kit (американизм) (военное) комплект запасного обмундирования - * war stores излишки военного имущества - * labour избыток /избыточное предложение/ рабочей силы (политэкономия) прибавочный - * labour прибавочный труд - * value прибавочная стоимость agricultural ~ излишки сельскохозяйственной продукции annual ~ годовой прирост appropriated ~ удержанная часть чистой прибыли biannual ~ полугодовое активное сальдо budget ~ актив бюджета budget ~ бюджетный избыток budget ~ превышение доходов над расходами capital ~ избыток капитала capital ~ избыточный капитал cash ~ избыток наличности cash ~ кассовый излишек consumer ~ дополнительная выгода для потребителя consumer ~ излишек для потребителя current account ~ активное сальдо по текущим расчетам current ~ активное сальдо по текущим расчетам earned ~ накопленная прибыль на конец периода earned ~ нераспределенная прибыль на конец периода export ~ активное сальдо внешнеторгового баланса export ~ превышение стоимости экспорта над стоимостью импорта gross cash ~ общая сумма кассовых излишков import ~ избыточный импорт import ~ пассивное сальдо торгового баланса import ~ превышение стоимости импорта над стоимостью экспорта initial ~ первоначальный излишек liquidity ~ избыток ликвидности liquidity ~ прибыль от ликвидности net cash ~ накопленная прибыль наличными на конец периода net cash ~ нераспределенная прибыль наличными на конец периода net ~ накопленная прибыль net ~ нераспределенная прибыль operating ~ активный торговый или платежный баланс owner's ~ прибыль производителя paid-in ~ активный платежный баланс payments ~ избыточный платеж producer's ~ прибыль производителя reserved ~ удержанная часть чистой прибыли revaluation ~ прибыль от ревальвации savings ~ избыток сбережений seasonal ~ сезонные излишки surplus активное сальдо ~ активный платежный баланс ~ активный торговый баланс ~ активный торговый или платежный баланс ~ добавочный ~ избыток ~ избыточный ~ избыточный продукт ~ излишек, остаток ~ излишек, избыток ~ излишек ~ излишний, избыточный;
добавочный;
surplus kit амер. воен. комплект запасного обмундирования ~ излишний ~ нераспределенная прибыль ~ остаток ~ превышение ~ полит.эк. прибавочный;
surplus value прибавочная стоимость ~ резервный капитал ~ эксцедент ~ излишний, избыточный;
добавочный;
surplus kit амер. воен. комплект запасного обмундирования ~ of agricultural products избыток сельскохозяйственной продукции ~ of births over deaths превышение рождаемости над смертностью ~ of money активное сальдо ~ of money избыток капитала ~ on balance of payments активное сальдо платежного баланса ~ on current account of nation активное сальдо платежного баланса страны ~ on external payments активное сальдо по внешним платежам ~ on trade balance активное сальдо торгового баланса ~ to be allocated нераспределенная прибыль ~ полит.эк. прибавочный;
surplus value прибавочная стоимость value: ~ эк. стоимость;
surplus (exchange) value прибавочная (меновая) стоимость surplus ~ добавочная стоимость trade ~ активное сальдо торгового баланса working ~ активное сальдо по текущим расчетам -
122 depreciation
n 1. бухг. зношення; знос; зношування; амортизація; 2. бухг. амортизаційні відрахування; 3. фін., банк. знецінення; a зношений; амортизаційний1. поступове зменшення вартості активу (asset¹), що відбувається внаслідок користування ним та його зношування; ♦ термін depreciation, як правило, стосується зношення основних засобів, напр. машин, устаткування, технічних та технологічних засобів, у процесі виробництва; 2. відрахування частини вартості основних фондів з метою відшкодування їх зношення; 3. зниження вартості валюти (currency¹) однієї країни стосовно іншої валюти; ♦ знецінення проявляється на ринку тоді, коли знижується попит (demand) на одну валюту і підвищується на іншу═════════■═════════accelerated depreciation прискорена амортизація • прискорене нарахування зношення; accrued depreciation нараховане зношення • амортизаційний резерв; accumulated depreciation нагромаджене зношення • акумульовані амортизаційні відрахування; annual depreciation річна сума амортизаційних відрахувань; capital depreciation амортизація капіталу; competitive depreciation конкурентне знецінення валюти; currency depreciation знецінення валюти; current cost depreciation знецінення поточних витрат; degressive depreciation дегресивна амортизація; exchange depreciation знецінення валюти; flat rate depreciation рівномірна амортизація; free depreciation довільне нарахування зношення • списання вартості активів на розсуд підприємства; functional depreciation функціональне зношення • моральний знос; group depreciation груповий спосіб нарахування зношення; inflationary depreciation інфляційне знецінення; linear rate depreciation рівномірне нарахування зношення; market depreciation падіння ринкової вартості; ordinary depreciation нормальна амортизація; physical depreciation фізичне зношення; straight-line depreciation рівномірне нарахування зношення═════════□═════════appraisal method of depreciation методика нарахування зношення активів за оцінкою; declining balance method of depreciation нарахування зношення за допомогою методики зменшення залишку; depreciation adjustment вирівнювання амортизації; depreciation at choice довільне нарахування зношення • списання вартості активів на розсуд підприємства; depreciation claimed розрахункова амортизація • заявлена сума нарахувань на зношення; depreciation of capital знецінення капіталу; depreciation of currency знецінення валюти; depreciation of equipment зношення устаткування; depreciation of gold знецінення золота; depreciation of money знецінення грошей; depreciation through inflation знецінення в результаті інфляції; reducing balance method of depreciation методика перерахування амортизації за допомогою методики зменшення залишкуdepreciation: appreciationпр. appreciation▹▹ amortization* * *амортизація; спрацювання; зниження вартості активів у бухгалтерській звітності -
123 account
nračun, konto; obračun• account balance saldo računa• account books poslovne/trgovačke knjige• account day obračunski dan• account settlement namira računa• accounts payable obveze prema dobavljačima, računi obveza• accounts payable financing financiranje pomoću obveza dobavljačima• accounts receivable potraћivanja od kupaca, računi potraћivanja• accounts receivable financing financiranje pomoću potraћivanja od kupaca• accrual account financing financiranje preko računa vremenskih razgraničenja• advance in current account predujam po tekućem računu• aging of accounts payable zastarijevanje obveza prema dobavljačima, zastarijevanje računa obveza• aging of accounts receivable zastarijevanje potraћivanja od kupaca, zastarijevanje računa potraћivanja• agricultural unit of account ( AUA) poljoprivredna obračunska jedinica• assets and liabilities account račun aktive i pasive• assignment of accounts receivable prijenos prava na potraћivanja od kupaca• attached account blokirani račun, račun pod sudskom kontrolom• bank account bankovni račun• blocked account blokirani račun• book account knjigovodstveni račun• capital account račun kapitalnih transakcija• cash book accounts račun blagajne• cash memorandum accounts pomoćni/prijelazni gotovinski račun• charge account kreditni račun• checkable account čekovni račun• checking account čekovni račun• cheque account čekovni račun• consolidated account konsolidirani račun• credit account kreditni račun• current account tekući račun• current account advance predujam po tekućem računu• current account balance saldo tekućega računa• current account balance on a cash basis saldo tekućega računa na gotovinskoj osnovi• current account balance on a transaction basis saldo tekućega računa na transakcijskoj osnovi• current account credit kredit po tekućem računu• dealing for the account trgovanje za račun• deposit account depozitni račun• drawing on the general account povlačenje s općega računa (MMF-a)• drawing on the General Resources Account povlačenje s računa općih sredstava (MMF-a)• dummy account pomoćni/fiktivni račun• escrow account zaloћni/uvjetni račun( ESA 1995) Europski sustav integriranih ekonomskih računa 1995 (ESA 1995)• European unit of account europska obračunska jedinica• exchequer account riznični račun• financial account financijski račun• flow of funds account račun novčanih tokova• frozen account blokirani račun• general account opći račun• General Resources Account račun općih sredstava (MMF-a)• giro account ћiroračun• goods and services account račun robe i usluga (u bilanci plaćanja)• individual retirement account ( IRA) pojedinačni mirovinski računBilj.: Mirovinska shema utvrđena Zakonom o osiguranju zaposleničkoga prihoda u mirovini za osobe do 70,5 god. koji im omogućuje izdvajanje do 2000 USD godiљnje uz porezne olakљice u mirovinske svrhe• invisible account račun nevidljivih stavki (npr. usluga)• joint account zajednički račun• margin account račun marћe, račun s popustom (za trgovanje dionicama)• money market deposit account ( MMDA) depozitni račun trћiљta novca• money of account obračunska novčana jedinica• national account nacionalni račun• non-technical account netehnički računBilj.: Dio računa dobiti i gubitka osiguravajućih druљtava• note on the account biljeљka o računu, biljeљka uz financijsko izvjeљće• numbered account љifrirani račun• omnibus account omnibus račun• omnibus customer account omnibus račun klijenta• open account otvoreni račun• operating account poslovni račun• operational safe custody accounts operativni sigurni skrbnički računiBilj.: Računi u srediљnjoj banci na kojima se vode vrijednosni papiri• overdraft checking account čekovni račun s prekoračenjem (“dopuљtenim minusom”)• overdraft on current account prekoračenje, dopuљteni minus na tekućem računu• passbook savings account љtednja putem љtedne knjiћice• payment received on account primljeni predujam• proprietary account vlasnički račun• revaluation account račun revalorizacije• safe custody account skrbnički račun• segregated account odvojeni račun• separate account odvojeni račun• share draft account račun kreditnih unija s mogućnoљću izdavanja čekova• share premium account račun premije na dionice• subsidy account račun za subvencije• T-account T-račun, T-konto• technical account tehnički računBilj.: Jedan od dvaju dijelova računa dobiti i gubitka• transaction account transakcijski račun• currencies obračunska jedinica koja se temelji na koљarici valuta Europske zajedniceEnglesko-Hrvatski Glosar bankarstva, osiguranja i ostalih financijskih usluga > account
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124 financial
adjfinancijski• annual financial statement godiљnje financijsko izvjeљće• auxiliary financial services pomoćne financijske usluge• capital and financial account račun kapitalnih i financijskih transakcija• carry out a financial operation obavljati financijski posao• close of a financial year zaključenje financijske godine• common size financial analysis financijska analiza pomoću prosječne veličine• current financial year tekuća financijska godina• efficient financial market djelotvorno financijsko trћiљte• financial account financijski račun• financial account of balance račun financijskih transakcija u bilanci plaćanja• financial account of balance of payments račun financijskih transakcija u bilanci plaćanja• financial accounting financijsko računovodstvo• financial acquisition financijska kupnja/stjecanje poduzeća• financial analysis financijska analiza• financial analysis index indeks financijske analize• financial analysis ratio pokazatelj financijske analize• financial application ( FIN) financijska aplikacija (FIN)Bilj.: Aplikacija SWIFT-a II unutar koje se obavlja ulaz i izlaz svih njegovih poruka od korisnika do korisnika• financial arrangement financijski aranћman• financial assessment of securities financijska procjena vrijednosnih papira• financial assets financijska aktiva, imovina• financial assets/ liabilities financijska aktiva/pasiva• financial assistance financijska pomoć• financial autonomy financijska samostalnost• financial auxiliaries pomoćne financijske ustanove• financial capital financijski kapital (dio ukupnoga kapitala)• financial centre financijsko srediљte• financial channel financijski kanal• financial claims financijska potraћivanja• financial compensation of an agreement novčana ugovorna naknada• financial control and audit financijska kontrola i revizija• financial corporation financijska ustanova/poduzeće• financial corporations sector sektor financijskih ustanova• financial deepening financijsko produbljivanje• financial derivatives financijske izvedenice• financial disintermediation financijska dezintermedijacija• financial distress financijske poteљkoće• financial distress remedy mjere oporavka od financijskih poteљkoća• financial engineering financijski inћenjering• financial enterprise financijska ustanova• financial equalisation financijsko ujednačivanje• financial flows financijski tokovi• financial flows in the economy financijski tokovi u gospodarstvu• financial futures financijski terminski ugovori• financial gold financijsko zlato• financial guarantee financijsko jamstvo• financial guarantee insurance osiguranje financijskoga jamstva• financial health insurance financijsko zdravstveno osiguranje• financial indicator financijski pokazatelj• financial innovation financijska inovacija• financial institution financijska institucija/ustanova• financial instrument financijski instrument• financial intermediary financijski posrednik• financial intermediation financijsko posredovanje• financial intermediation services usluge financijskoga posredovanja• financial investment financijsko ulaganje, financijska investicija (suprotno od realne investicije)• financial lease financijski najam• financial leasing financijski najam• financial leverage financijska poluga• financial liabilities financijske obveze• financial loss financijski gubitak• financial management upravljanje financijama• financial manager financijski upravitelj• financial market rate (kamatne) stope na financijskim trћiљtima• financial market financijsko trћiљte• financial markets and institutions financijska trћiљta i institucije• financial obligation financijska obveza• financial perspectives financijska prognoza• financial policy financijska politika• financial position financijska pozicija• financial provision financijska klauzula• financial ratio financijski pokazatelj• financial reporting financijsko izvjeљćivanje• financial report financijsko izvjeљće• financial resources financijski izvori• financial responsibility financijska odgovornost• financial risk financijski rizik• financial sector financijski sektor• financial service financijska usluga• Financial Services Action Plan ( FSAP) plan djelatnosti financijskih sluћbi• financial signaling financijsko signaliziranje• financial stability financijska stabilnost• financial statement financijsko izvjeљće• financial statements analysis analiza financijskih izvjeљća• financial statistics financijska statistika• financial structure financijska struktura• financial support financijska potpora• financial system financijski sustav• financial table financijska tablica (tablica kamatnnih stopa, anutieta itd.)• financial takeover financijsko preuzimanje (vlasniљtva nad poduzećem)• Financial Times Stock Exchange 100 FTSE 100Bilj.: Referentni indeks koji se temelji na rezultatima Londonske burze; FTSE 100 obuhvaća 10 najvećih kompanija kojima se trguje na toj burzi• financial transaction financijska transakcija• financial trust financijski fond povjerenja• financial wealth financijsko bogatstvo• financial year financijska godina• government financial position stanje javnih financija• heterogeneous financial conglomerate heterogeni financijski konglomerat• of a financial nature financijske naravi• purely financial investment čisto financijsko ulaganje• risk related to financial derivatives rizik koji se odnosi na financijske izvedenice• supervision of financial institution nadzor nad financijskom ustanovomEnglesko-Hrvatski Glosar bankarstva, osiguranja i ostalih financijskih usluga > financial
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125 fund
I 1. [fʌnd]1) (cash reserve) fondo m.emergency, relief fund — fondo per le emergenze, di assistenza
2) fig. (store)2.1) (capital) fondi m.2) (credit balance) capitale m., disponibilità f.3) (on cheque)II [fʌnd]"No funds" o "insufficient funds" — "insufficienza fondi"
1) (finance) finanziare [company, project]* * *1) (a sum of money for a special purpose: Have you given money to the repair fund?) fondo2) (a store or supply: He has a fund of funny stories.) provvista, riserva•- funds* * *I 1. [fʌnd]1) (cash reserve) fondo m.emergency, relief fund — fondo per le emergenze, di assistenza
2) fig. (store)2.1) (capital) fondi m.2) (credit balance) capitale m., disponibilità f.3) (on cheque)II [fʌnd]"No funds" o "insufficient funds" — "insufficienza fondi"
1) (finance) finanziare [company, project] -
126 depreciation
n1) амортизация, списание стоимости фиксированных активов на протяжении срока службы3) обесценение, падение стоимости валюты
- accelerated depreciation
- accrued depreciation
- accumulated depreciation
- annual depreciation
- capital depreciation
- compensating depreciation
- composite depreciation
- composite rate depreciation
- composite-life depreciation
- currency depreciation
- declining balance depreciation
- decreasing balance depreciation
- degressive depreciation
- disallowed depreciation
- exchange depreciation
- flat rate depreciation
- functional depreciation
- functional moral depreciation
- group depreciation
- group-rate depreciation
- historic-cost depreciation
- increasing depreciation
- inflationary depreciation
- linear rate depreciation
- market depreciation
- moral depreciation
- observed depreciation
- ordinary depreciation
- physical depreciation
- replacement-cost depreciation
- straight-line depreciation
- sum-of-the-digits depreciation
- depreciation due to usage
- depreciation of capital
- depreciation of cargo
- depreciation of currency
- depreciation of deposits
- depreciation of equipment
- depreciation of exchange
- depreciation of gold
- depreciation of money
- depreciation through inflation
- under straight-line depreciation
- write down for depreciationEnglish-russian dctionary of contemporary Economics > depreciation
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127 item
n1) пункт, параграф, статья2) предмет в списке, позиция3) статья (импорта; экспорта)5) изделие
- accessory item
- accrued items
- additional item
- agenda item
- associated items
- bad item
- balance-sheet item
- balancing item
- booking item
- bought item
- budget item
- bulky item
- capital item
- cash item
- catalogue item
- commodity item
- consumer items
- contract item
- corresponding items
- cost item
- credit item
- customable items
- debit item
- delayed item
- demand items
- direct-store-delivery items
- duty-free items
- effective item
- end item
- exhibition item
- expense item
- export items
- extraordinary item
- fancy items
- faster-moving items
- faulty item
- fungible items
- general items
- high margin items
- high quality items
- high turnover items
- import items
- impulse item
- income item
- individual item
- inventory item
- invisible items of expenditure
- key items
- last saved item
- low value items
- low volume items
- luxury items
- made item
- merchandise item
- monetary item
- news item
- noncapital item
- noncash items
- nonfood items
- off-balance-sheet item
- one-of-a-kind item
- open item
- optional item
- packed items
- power items
- production line item
- prohibited items
- protected budget items
- purchased item
- representative item
- residual item
- restrictive proprietary item
- returned items
- revenue items
- routine item
- sale-priced items
- serially-produced items
- short-delivered items
- slow-moving items
- stable item
- staple item
- stocked item
- subcontract item
- superior item
- suspense items
- tariff item
- tax preference item
- transit item
- uncovered item
- undelivered items
- unprotected budget items
- visible items
- visible items of trade
- item in the budget
- item of account
- item of the agenda
- item of an agreement
- item of a bill
- item of the balance sheet
- item of the budget
- items of consumption
- item of a contract
- item of equipment
- item of expenditure
- item of expense
- items of exportation
- items of general consumption
- items of importation
- items of mass consumption
- items of personal use
- item of a plan
- items of trade
- item on a balance sheet
- enter an item into an account
- enter an item into the ledger
- exclude an item
- list items
- pass an item to an account
- specify items
- split up items
- strike an item off the list
- strike out an item
- subdivide items -
128 method
n
- abbreviated method
- accelerated method
- accounting method
- accretion method
- accrual method
- accrued benefit valuation method
- actual cost method
- actuarial method
- adequate method
- ad hoc method
- advanced method
- advertising method
- age-life method of depreciation
- amortization method
- approximation method
- assessment method
- automated processing method
- backtracking method
- balance method
- batch method of production
- bidding methods
- block booking method
- bookkeeping method
- branch-and-bound method
- by-product method of cost accounting
- calculation method
- capital-intensive method of production
- case study method
- cash receipts and disbursements method of accounting
- common methods of fraud
- completed contract method
- complete elimination method
- composition ratio method
- continual review method
- control method
- conventional method
- conventional production methods
- costing method
- cost-based methods
- cost depletion method
- cost-plus method
- cost-recovery method
- cost-saving method
- credit-scoring method
- critical path method
- declining-balance depreciation method
- depreciation method
- design methods
- direct method of depreciation
- direct method of standardization
- direct write-off method
- discounted cash flow method
- distributing method
- distribution method
- double-declining-balance depreciation method
- double description method
- double entry method
- economical method
- effective method
- efficient method
- estimating method
- evaluation method
- fabrication method
- fifo costing method
- first in, first out costing method
- forecasting method
- general method
- generalized method
- genetic engineering method
- graduation method
- graph method
- gross method
- gross profit method
- index method
- indexing method
- industrial method
- inspection method
- installment sale method
- inventory method
- inventory valuation method
- investment valuation method
- irregular method of write-off
- item-by-item method
- job method of cost accounting
- job order method of cost accounting
- joint product method of cost accounting
- kid-glove methods
- labour-hour method of depreciation
- lean production methods
- least-squares method
- lifo costing method
- last in, first out costing method
- loading method
- machine-hour method
- machine-hour rate depreciation method
- machining method
- mail questionnaire method
- major category method
- manual methods
- manufacturing method
- matching transactions method
- materials moving methods
- net method
- network method
- normal method
- numerical method
- one-factor-at-a-time method
- operating method
- output method of depreciation
- packaging method
- packing method
- patentable method
- patented method
- payback method
- periodic inventory method
- perpetual inventory method
- perturbation method
- physical volume method
- playback method
- point method
- prediction methods
- present value method
- pricing method
- prime cost method
- process method of cost accounting
- processing method
- production methods
- production method of depreciation
- production control method
- profit split method
- progressive methods
- quality control method
- quantitative method
- random observation method
- ranking method
- reducing balance method of depreciation
- reinterview method
- replacement method of depreciation
- resale price method
- retirement method of depreciation
- risk management method
- safe method
- sample method
- sampling method
- saturation method
- scheduling method
- scientific method
- searching method
- sequential method
- service output depreciation method
- short method
- simplex method
- sinking fund method of depreciation
- special method
- standard method
- statistical method
- stochastic approximation method
- straight line method
- straight-line method of depreciation
- straight line depreciation method
- straight-line flow method
- sum of the digits method of depreciation
- sum of the years' digits method of depreciation
- systematical method
- table method
- tally sheet method
- taxation method
- teaching methods
- team development method
- test method
- testing method
- total inventory method
- trial and error method
- turnover method
- unit method of depreciation
- unit of production method of depreciation
- unit of production depreciation method
- valuation method
- variational method
- working method
- working hours method of depreciation
- workshop method
- method of accounting
- method of amortization
- method of analysis
- method of assessment
- method of average
- method of calculation
- method of characteristics
- method of collaboration
- method of comparison
- methods of construction
- method of conveyance
- method of cooperation
- method of delivery
- method of depreciation
- method of designated routes
- method of display
- method of distribution
- methods of dodging taxes
- method of estimation
- method of evaluation
- method of exclusion
- method of feasible directions
- method of finance
- method of financing
- method of forwarding
- method of identification
- method of indirect export
- method of indirect import
- method of inspection
- method of leading averages
- method of leading variables
- method of levying duties
- methods of management
- method of manufacture
- method of operation
- method of ordering
- method of packaging
- method of packing
- method of payment
- method of planning
- method of production
- method of promotion
- method of quality determination
- methods of regulation
- method of reimbursement
- method of sales promotion
- method of sampling
- method of settlement
- method of shipment
- method of shipping
- method of smoothing
- method of solution
- method of stowage
- method of stowing
- method of successive approximation
- methods of trading
- methods of training
- method of transportation
- method of working
- cost or market whichever is lower method of inventory valuation
- adopt a method
- apply a method
- develop a method
- employ a method
- follow a method
- introduce a method
- practise a method
- realize a method
- repeal a method
- revise a method
- work out a methodEnglish-russian dctionary of contemporary Economics > method
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