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41 goodwill
fonds m de commerce, biens m pl incorporelsgoodwill accounting comptabilisation f de la survaleurAccounting convention assumes that goodwill, the premium a company pays for an acquisition, is a wasting asset. Why not create an impairment test that would consider market conditions and profitability projections to determine the value of goodwill? A 15-person team of accounting firms and investment bankers recently floated such a proposal, which is currently under consideration by the Financial Accounting Standards Board (FASB).
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42 compact
I 1. [kəm'pækt] adjective(fitted neatly together in a small space: Our new house is very compact.) compact2. ['kompækt] noun(a small container for women's face-powder: a powder-compact with a mirror.) poudrierII ['kompækt](an agreement: The management and trade union leaders finally signed a compact.) convention -
43 rule
A n1 ( regulation) (of game, sport, language, religion) règle f ; (of school, company, organization) règlement m ; the rules of the game lit, fig les règles or la règle du jeu ; school/EC rules le règlement de l'école/de la CEE ; to obey/break/bend the rules obéir à/violer/contourner les règles or le règlement ; to be against the rules être contraire aux règles or au règlement (to do de faire) ; it is a rule that il est de règle que ; under this rule selon cette règle or le règlement ; rules and regulations réglementation f ; I make it a rule always/never to do j'ai pour règle de toujours/de ne jamais faire ;2 ( usual occurrence) règle f ; hot summers are the rule here les étés chauds sont la règle ici ; as a rule généralement ; as a general rule en règle générale ;3 ¢ ( authority) domination f, gouvernement m ; colonial rule domination coloniale ; majority rule gouvernement majoritaire ; under Tory rule sous un gouvernement conservateur ; under the rule of a tyrant sous la domination d'un tyran ;B vtr1 Pol [ruler, law, convention] gouverner ; [monarch] régner sur ; [party] diriger ; [army] commander ;2 ( control) [money, appetite] dominer [life, character] ; [person, consideration] diriger [behaviour] ; [factor] dicter [strategy] ; to be ruled by sb† se laisser diriger par qn ; to let one's heart rule one's head laisser son cœur dominer sa raison ;4 [tribunal, court, judge, umpire] to rule that décréter que ; to rule sth unlawful décréter que qch est illégal.C vi1 gen, Pol [monarch] régner ; [government] gouverner ; anarchy rules l'anarchie règne ; Leeds United rule OK ○ ! vive Leeds United! ;2 [tribunal, court, judge, umpire] statuer (against contre).■ rule off:▶ rule off faire or tirer un trait ;▶ rule off [sth], rule [sth] off faire or tirer un trait sous [part of writing].■ rule out:▶ rule out [sth], rule [sth] out1 ( eliminate) exclure [chance, possibility, candidate] (of de) ; to rule out doing exclure de faire ;2 ( prevent) interdire [activity]. -
44 compact
∎ the gadget is compact and easy to use ce gadget ne prend pas de place et est facile à utiliser(a) (for powder) poudrier m►► compact camera (appareil photo m) compact m;American compact car (voiture f) compacte f, petite voiture f;compact disc (disque m) compact m, CD m;compact disc interactive CDI m;compact disc player platine f CD;compact disc recorder graveur m de disque compact;compact disc rewritable CD m réinscriptible;compact disc video CD vidéo m -
45 draft
Ⅰ.draft1 [drɑ:ft]1 noun(a) (of letter) brouillon m; (of novel, speech) premier jet m, ébauche f; (of plan, treaty) avant-projet m;∎ this is only the first draft ceci n'est qu'une ébauche;∎ the first draft of a novel le premier jet d'un roman∎ a draft on my bank in England for £500 une traite de 500 livres sur ma banque en Angleterre∎ he left in order to avoid the draft il est parti pour éviter de faire son service(a) (draw up → first version) faire le brouillon de, rédiger; (→ diagram) dresser; (→ plan) esquisser, dresser; Law (→ contract, will) rédiger, dresser; (→ bill) préparer∎ to draft sb to sth/to do sth détacher qn à qch/pour faire qch∎ he was drafted into the army il fut appelé sous les drapeaux(e) (in stonework) appareiller(agreement) préliminairedraft budget projet m de budget;Computing draft printout brouillon m;Computing draft quality printing impression f en qualité brouillon;draft treaty projet m de convention;Computing draft version version f brouillon(experts, police) faire venir, faire appel à; (employees) recruter;∎ could we draft in some outside help? est-ce que nous pourrions obtenir de l'aide à l'extérieur?Ⅱ.
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