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61 Abrechnungsbank
Abrechnungsbank f BANK, FIN clearing bank* * *f <Bank, Finanz> clearing bank* * *Abrechnungsbank
clearing bank (agent), clearinghouse agent;
• Abrechnungsbeamter settlement clerk;
• monatliche Abrechnungsbedingungen lumped order terms of sales;
• Abrechnungsbeleg clearing voucher;
• gesamter Abrechnungsbetrag (Schecks) inclearing;
• Abrechnungsblatt (Börsenmakler) contract sheet, (Konto) summary sheet;
• Kontrollabschnitt und Abrechnungsblatt counterfoil and leaf;
• Abrechnungsbogen (Börse) clearing (settlement) sheet;
• Abrechnungsbörse, Abrechnungsbüro clearinghouse;
• Abrechnungserleichterungen clearinghouse facilities;
• Abrechnungsformular clearing form;
• Abrechnungskonto für Geschäftsreisende travel(l)ing account for settlement with travel(l)ers;
• Abrechnungskontor clearinghouse;
• Abrechnungskurs settling rate, strike price;
• von der Verrechnungsstelle festgesetzter Abrechnungskurs (Börse) making-up price (US);
• Abrechnungsmethode accounting method;
• Abrechnungsperiode accounting (settlement) period;
• Abrechnungsposten clearance item;
• Abrechnungspreis settling price;
• Abrechnungsrücklage clearing reserve;
• Abrechnungssaldo clearing balance;
• Abrechnungsschlüssel settlement formula;
• Abrechnungsstelle clearinghouse [agent];
• Abrechnungssystem clearing system;
• Abrechnungssystem einführen to install a cost system;
• Abrechnungstag settling (settlement, bargain, audit, cash) day, day of account, day (time) of reckoning, (Börse) account (prompt, name, settling, ticket) day (Br.), payday (Br.), (Devisenverkehr) value date;
• Abrechnungstermin settlement day;
• Abrechnungsunterlagen clearing vouchers;
• Abrechnungsurkunde im Bankverkehr clearinghouse certificate (Br.);
• Abrechnungsverfahren clearinghouse system;
• Abrechnungsverkehr clearing system, clearinghouse business;
• bankinterner Abrechnungsverkehr bank clearing system;
• buchhändlerischer Abrechnungs- und Zahlungsverkehr booksellers’ clearing and payment system;
• Abrechnungszeitraum (Bank) charging (settlement, accounting) period, (Börse) account (Br.);
• Abrechnungszettel zustellen (Börsenmakler) to pass a name. -
62 Lohngefüge
Lohngefüge n PERS wage structure, wage pattern* * *f < Person> wage structure, wage pattern* * *Lohngefüge
pay (wage) structure;
• sein Lohngefüge rationalisieren to rationalize its pay structure;
• einbehaltene Lohngelder holdback pay (US);
• Lohngerangel wage scramble;
• eisernes Lohngesetz (Lasalle) iron law of wages;
• Lohngleichheit wage adequacy, equality in wages (of pay);
• Lohngleichheitsgesetz Equal Pay Act (Br.);
• Lohngleitformel escalator formula;
• Lohngleitklausel escalator clause, cost-of-living escalator;
• Lohngleitregelung wage escalation;
• Lohngrundlage time standard;
• Lohngruppe wage-rate group, wage scale (bracket);
• höhere Lohngruppen upper pay brackets;
• Lohngruppierung wage classification;
• Lohnguthaben unclaimed wages;
• Lohnherabsetzung cutting (reduction) of wages, pay reduction;
• Lohnhöhe wage level;
• Lohnindex wage index;
• Lohnindexierung wage indexation;
• Lohninflation wage[-push] inflation;
• Lohninstanz wage tribunal;
• Lohnintensität wage impact. -
63 COLA
cola sustantivo femenino 1a) (Zool) tail;( de frac) tails (pl) 2 ( fila) line (AmE), queue (BrE);◊ hacer cola to line up (AmE), to queue (up) (BrE);pónganse a la cola por favor please join the (end of the) line o queue; brincarse la cola (Méx) to jump the line o queue; a la cola del pelotón at the tail end of the group 3 4 (Ven) (Auto): darle la cola a algn to give sb a lift o a ride
cola 1 sustantivo femenino
1 (de animal, de un avión) tail
2 (peinado) ponytail
3 (de un vestido) train
4 (fila) queue, US line: hicimos cola durante una hora, we were queuing for an hour
5 (final) bottom, a la cola, at the back o rear Locuciones: familiar traer cola, to have consequences
cola 2 sustantivo femenino (pegamento) glue ' cola' also found in these entries: Spanish: calimocho - coleta - piano - prensil - su - turno - vagón - vez - colar - coletazo - formar - interminable - kilométrico - mover - pegado - pegar - peludo - recoger - unir - viento English: catch 22 - Coke - fizz - flick - formula - glue - grand - grand piano - join - line - line up - paste - ponytail - pop-top - queue - stick - stick together - superglue - swish - tail - ticket - tie on - train - whisk - brush - caboose - day - diet - guard - hitch - pony - weartr['kəʊlə]1 cola['kǝʊlǝ]N ABBR (US) (Econ) = cost-of-living adjustment -
64 approximate
1. adjective(fairly correct) ungefähr attr.2. transitive verbthe figures given here are only approximate — dies hier sind nur ungefähre Zahlen
1) (make similar)approximate something to something — etwas einer Sache (Dat.) anpassen
2) (come near to) nahe kommen (+ Dat.); annähernd erreichen (+ Akk.)3. intransitive verbsomething approximates to something — etwas gleicht einer Sache (Dat.) annähernd
* * *[ə'proksimət](very nearly correct or accurate; not intended to be absolutely correct: Give me an approximate answer!; Can you give me an approximate price for the job?) ungefähr- academic.ru/3307/approximately">approximately- approximation* * *ap·proxi·mateI. adj[əˈprɒksɪmət, AM əˈprɑ:k-]ungefährthe \approximate cost will be about $600 die Kosten belaufen sich auf ca. 600 Dollarthe train's \approximate time of arrival is 10.30 der Zug wird voraussichtlich um 10:30 Uhr ankommenan \approximate number ein [An]näherungswert mII. vt[əˈprɒksɪmeɪt, AM əˈprɑ:k-]( esp form)III. vi[əˈprɒksɪmeɪt, AM əˈprɑ:k-]( esp form)to \approximate to the truth der Wahrheit nahekommen* * *[ə'prɒksImIt]1. adjungefährthree hours is the approximate time needed — man braucht ungefähr drei Stunden [ə'prɒksəmeɪt]
2. vito approximate to sth — einer Sache (dat) in etwa entsprechen
they approximate to one another — sie entsprechen einander in etwa [ə'prɒksəmeɪt]
3. vtto approximate sth — einer Sache (dat) in etwa entsprechen
* * *A adj [əˈprɒksımət; US əˈprɑ-]approximate calculation Näherungsrechnung f;approximate formula Näherungs-, Faustformel f;2. BIOL dicht zusammenstehend, eng aneinander wachsend3. fig sehr ähnlich, annähernd gleichB s [-mət] MATH Näherungswert mC v/t [-meıt]1. MATH und fig sich einem Wert etc nähern, nahekommen (dat), fast erreichen, annähernd gleich sein (dat)2. fig (an)nähern, angleichen* * *1. adjective(fairly correct) ungefähr attr.2. transitive verbapproximate something to something — etwas einer Sache (Dat.) anpassen
2) (come near to) nahe kommen (+ Dat.); annähernd erreichen (+ Akk.)3. intransitive verbsomething approximates to something — etwas gleicht einer Sache (Dat.) annähernd
* * *adj.angleichend adj.annähernd adj. v.nähern v. -
65 Abschreibungsfaktoren
Abschreibungsfaktoren
depreciation factors;
• Abschreibungsformel depreciation formula;
• Abschreibungsfreiheit allowance for depreciation, depreciation allowance (Br.);
• Abschreibungsgrundwert depreciable value;
• Abschreibungskonto depreciation account;
• Abschreibungskorrekturen adjustment of depreciations;
• Abschreibungskosten depreciation charges (expense), depreciable costs, charge to (cost of) depreciation;
• Abschreibungskosten und Erhaltungsaufwand user costs;
• Abschreibungslasten amortization (depreciation) charges. -
66 Lebenshaltungskostenausgleichsformel
Lebenshaltungskostenausgleichsformel
cost-of-living adjustment formulaBusiness german-english dictionary > Lebenshaltungskostenausgleichsformel
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67 Preisklausel
Preisgleitformel, Preisklausel
escalator formula, escalator (price-variation) clause.
Preisklausel
price condition;
• Preisklima price atmosphere;
• Preiskoeffizient per Million Leser (Werbung) million rate (US);
• Preiskommissar price administrator (US);
• Preiskonferenz price-fixing meeting;
• Preiskonjunktur high-price period, upward trend of prices;
• rückläufige Preiskonjunktur price slowdown;
• Preiskonkurrenz price competition;
• Preiskontrolle price control, (absolut) oligopoly;
• dirigistische (staatliche) Preiskontrolle administrative price control;
• Preiskonvention price[-fixing] agreement;
• Preiskonzession price concession;
• Preiskorrektur correction in prices, (Anzeigenwesen) short-rate adjustment;
• Preis-Kostengleichung price-cost equation;
• Preiskrieg price (bidding) war;
• Preiskrise price crisis;
• zyklische Preiskurve cyclical curve;
• Preiskürzung price-cut;
• Preiskürzungsprogramm price-cutting program(me). -
68 residir
v.1 to reside.El bien anida en las almas nobles Good dwells in noble souls.2 to lie.* * *1 to reside (en, in), live (en, in)2 figurado to lie (en, in)* * *verb1) to live, reside2) lie* * *VI1) (=vivir) to reside, live2)residir en — (=radicar en) to reside in, lie in; (=consistir en) to consist in
la dificultad reside en que... — the difficulty resides in o lies in the fact that...
* * *verbo intransitivob) encanto/interés ( radicar)* * *= reside, dwell.Ex. Column ten is the CD-ROM disc number on which the MARC record resides.Ex. He will dwell in the church that is built by martyrs fighting for justice, by children starving of hunger, by mothers and fathers walking the streets of misery.----* importancia + residir = the importance of + Nombre + lie.* oportunidad + residir en = opportunity + lie in.* problema + residir = problem + reside, problem + lie, problem + come with.* residir en = lie (in), rest on/upon.* * *verbo intransitivob) encanto/interés ( radicar)* * *= reside, dwell.Ex: Column ten is the CD-ROM disc number on which the MARC record resides.
Ex: He will dwell in the church that is built by martyrs fighting for justice, by children starving of hunger, by mothers and fathers walking the streets of misery.* importancia + residir = the importance of + Nombre + lie.* oportunidad + residir en = opportunity + lie in.* problema + residir = problem + reside, problem + lie, problem + come with.* residir en = lie (in), rest on/upon.* * *residir [I1 ]vi2 «encanto/interés» (radicar) residir EN algo; to lie in sthsu originalidad reside en su fórmula natural its originality lies in its natural compositionla soberanía reside en el pueblo sovereignty is vested in the people* * *
residir ( conjugate residir) verbo intransitivo
residir verbo intransitivo
1 (habitar) to reside: habitualmente reside en Estocolmo, his usual place of residence is Stockholm
reside en Bristol desde hace tres años, he has been living in Bristol for three years
2 (consistir, radicar) to reside, consist [en, in]: el truco reside en ceder el primero, the trick lies in being the first to give in
3 (estar depositado) la soberanía reside en el pueblo, sovereignty resides in the people
' residir' also found in these entries:
Spanish:
domiciliar
English:
live
- reside
* * *residir vi1. [vivir] to reside2. [radicar] to lie, to reside (en in);el atractivo del proyecto reside en su bajo costo the attractive thing about the project is its low cost;el poder legislativo reside en el Congreso legislative power lies with o rests with Congress* * *v/i reside;residir en fig lie in* * *residir vi1) vivir: to reside, to dwell2)residir en : to lie in, to consist of* * *residir vb to live / to reside -
69 la
1. art f sg thela signora Rossi Mrs Rossila domenica on Sundaysmi piace la birra I like beer2. pron 1. sg ( persona) her(cosa, animale) itla prenderò I'll take it2. also La sg you3. m music nel solfeggio della scala la(h)* * *la1 art.det.f.sing.1 the: la terra, la luna, the earth, the moon; la campagna inglese, the English countryside; la fine del mondo, the end of the world; l'età della pietra, the Stone Age; la storia d'Italia, the history of Italy; l'isola di Wight, the Isle of Wight; la regina di Svezia, the Queen of Sweden; la donna di cuori, the queen of hearts; la città era deserta, the city was deserted; la rock-star più famosa del momento, the most famous rock star at the time; ecco la casa che vorrei comprare, this is the house I'd like to buy; era l'estate del '73, it was the summer of 1973; la seconda metà dell'800, the second half of the 19th century // la 'Queen Elizabeth', the 'Queen Elizabeth'2 (spesso non si traduce): la Signora Rossi, Mrs Rossi; Maria la Sanguinaria, Bloody Mary; la regina Vittoria, Queen Victoria; l'Italia, l'Europa, Italy, Europe; la Gran Bretagna è un'isola, Great Britain is an island; la settimana prossima, scorsa, next, last week; la mostra resta chiusa la domenica, the exhibition is closed on Sundays; è l'una, it's one o'clock; l'estate sta per finire, summer is nearly over; adoro la musica, I love music; la carne non mi piace, preferisco il pesce, I don't like meat, I prefer fish; l'agricoltura è la principale fonte di ricchezza della zona, farming is the main source of income in the area; la geografia è la sua materia preferita, geography is his favourite subject; negli ultimi anni la tecnologia ha fatto notevoli progressi, technology has made great strides in the last few years; la madre di Franco, Frank's mother // la 'Francesca da Rimini' è un'opera di Zandonai, 'Francesca da Rimini' is an opera by Zandonai3 (si traduce con un agg. poss.): lui lavora in banca, la moglie insegna, he works in a bank, his wife is a teacher; mettiti la giacca, put your jacket on; mi mise la mano sulla spalla, he put his hand on my shoulder; gli hanno rubato la macchina, his car's been stolen4 (si traduce con l'art. indef.) a, an: la foca è un mammifero, a seal is a mammal; hai la macchina da scrivere?, have you got a typewriter?; hanno una villa con la piscina, they've got a house with a swimming-pool; aveva la fronte alta e spaziosa, he had a deep, wide forehead; fumo soltanto la pipa, I only smoke a pipe; si è messa in testa di fare l'attrice, she's got it into her head to become an actress5 (si traduce con il partitivo) some, any: hai ordinato l'acqua minerale?, have you ordered any mineral water?; preferisci mangiare il riso o la pasta?, would you prefer to have some rice or (some) pasta?; manca la chiave a questa porta, there isn't any key to this door6 (con valore distr.) a, an: queste uova costano un euro la dozzina, these eggs cost one euro a dozen; guadagna 260 euro la settimana, he earns 260 euros a week.la2 pron.pers.f. 3a pers.sing.1 (compl. ogg.) her (riferito a donna o animale femmina o a cosa personificata); it (riferito a cosa o animale di sesso non specificato): ''Hai notizie di Giovanna?'' ''No, non la vedo da tempo'', ''Have you any news of Joan?'' ''No, I haven't seen her for ages''; aspettiamola, sono certo che arriverà, let's wait for her, I'm sure she'll come; dammi quella lettera, la voglio leggere, give me that letter, I want to read it; non trovo la mia penna, aiutami a cercarla, I can't find my pen. Help me to look for it // eccola!, here she is (o it is)!2 (compl. ogg.) (formula di cortesia) you (usato anche al maschile): la ringrazio, Signora!, thank you (Madam)!; con la presente La invitiamo a presentarsi nei nostri uffici, you are hereby requested to visit our offices3 (in espressioni ellittiche): smettila!, stop it!; l'hai fatta grossa!, now you've done it!; non ce la faccio più!, I can't go on!4 (region.) (pleonastico, con funzione di sogg.): la mi dica, Signora!, can I help you, Madam?; non la doveva proprio capitare!, that should never have happened!la3 s.m. (mus.) A, la: sonata in la maggiore, sonata in A major; l'oboe diede il la all'orchestra, the oboe gave the (tuning) A to the orchestra // la bemolle, A flat // dare il la alla conversazione, to set the tone of the conversation.* * *I [la] art det fSee:II [la] prondav vocale l'1) (oggetto: riferito a persona) her, (riferito a cosa) itper fraseologia vedi: lo2)(oggetto: forma di cortesia)
La — youIII [la] sm invin attesa di risentirla — I (o we) look forward to hearing from you
Mus A, (solfeggiando la scala) lah* * *I [la](l' before vowel) articolo determinativo femminile singolare ilII [la]pronome personale femminile1) (complemento oggetto) (riferito a persona di sesso femminile) her; (riferito a cosa o animale) it2) (forma di cortesia) youIII [la]sostantivo maschile invariabile mus. A, la(h)dare il la — to give an A; fig. to set the tone
* * *la1/la/ (l' before vowel)artc.det.f.sing.→ il.————————la2/la/v. la nota della voce io.pron.pers.f.1 (complemento oggetto) (riferito a persona di sesso femminile) her; (riferito a cosa o animale) it; non la capisco I don't understand her; portamela! bring it to me!2 (forma di cortesia) you; la ringrazio thank you3 (con oggetto indeterminato) smettila! stop it o that! non ce la faccio più I can't stick it any longer.————————la3/la/m.inv. -
70 là
1. art f sg thela signora Rossi Mrs Rossila domenica on Sundaysmi piace la birra I like beer2. pron 1. sg ( persona) her(cosa, animale) itla prenderò I'll take it2. also La sg you3. m music nel solfeggio della scala la(h)* * *la1 art.det.f.sing.1 the: la terra, la luna, the earth, the moon; la campagna inglese, the English countryside; la fine del mondo, the end of the world; l'età della pietra, the Stone Age; la storia d'Italia, the history of Italy; l'isola di Wight, the Isle of Wight; la regina di Svezia, the Queen of Sweden; la donna di cuori, the queen of hearts; la città era deserta, the city was deserted; la rock-star più famosa del momento, the most famous rock star at the time; ecco la casa che vorrei comprare, this is the house I'd like to buy; era l'estate del '73, it was the summer of 1973; la seconda metà dell'800, the second half of the 19th century // la 'Queen Elizabeth', the 'Queen Elizabeth'2 (spesso non si traduce): la Signora Rossi, Mrs Rossi; Maria la Sanguinaria, Bloody Mary; la regina Vittoria, Queen Victoria; l'Italia, l'Europa, Italy, Europe; la Gran Bretagna è un'isola, Great Britain is an island; la settimana prossima, scorsa, next, last week; la mostra resta chiusa la domenica, the exhibition is closed on Sundays; è l'una, it's one o'clock; l'estate sta per finire, summer is nearly over; adoro la musica, I love music; la carne non mi piace, preferisco il pesce, I don't like meat, I prefer fish; l'agricoltura è la principale fonte di ricchezza della zona, farming is the main source of income in the area; la geografia è la sua materia preferita, geography is his favourite subject; negli ultimi anni la tecnologia ha fatto notevoli progressi, technology has made great strides in the last few years; la madre di Franco, Frank's mother // la 'Francesca da Rimini' è un'opera di Zandonai, 'Francesca da Rimini' is an opera by Zandonai3 (si traduce con un agg. poss.): lui lavora in banca, la moglie insegna, he works in a bank, his wife is a teacher; mettiti la giacca, put your jacket on; mi mise la mano sulla spalla, he put his hand on my shoulder; gli hanno rubato la macchina, his car's been stolen4 (si traduce con l'art. indef.) a, an: la foca è un mammifero, a seal is a mammal; hai la macchina da scrivere?, have you got a typewriter?; hanno una villa con la piscina, they've got a house with a swimming-pool; aveva la fronte alta e spaziosa, he had a deep, wide forehead; fumo soltanto la pipa, I only smoke a pipe; si è messa in testa di fare l'attrice, she's got it into her head to become an actress5 (si traduce con il partitivo) some, any: hai ordinato l'acqua minerale?, have you ordered any mineral water?; preferisci mangiare il riso o la pasta?, would you prefer to have some rice or (some) pasta?; manca la chiave a questa porta, there isn't any key to this door6 (con valore distr.) a, an: queste uova costano un euro la dozzina, these eggs cost one euro a dozen; guadagna 260 euro la settimana, he earns 260 euros a week.la2 pron.pers.f. 3a pers.sing.1 (compl. ogg.) her (riferito a donna o animale femmina o a cosa personificata); it (riferito a cosa o animale di sesso non specificato): ''Hai notizie di Giovanna?'' ''No, non la vedo da tempo'', ''Have you any news of Joan?'' ''No, I haven't seen her for ages''; aspettiamola, sono certo che arriverà, let's wait for her, I'm sure she'll come; dammi quella lettera, la voglio leggere, give me that letter, I want to read it; non trovo la mia penna, aiutami a cercarla, I can't find my pen. Help me to look for it // eccola!, here she is (o it is)!2 (compl. ogg.) (formula di cortesia) you (usato anche al maschile): la ringrazio, Signora!, thank you (Madam)!; con la presente La invitiamo a presentarsi nei nostri uffici, you are hereby requested to visit our offices3 (in espressioni ellittiche): smettila!, stop it!; l'hai fatta grossa!, now you've done it!; non ce la faccio più!, I can't go on!4 (region.) (pleonastico, con funzione di sogg.): la mi dica, Signora!, can I help you, Madam?; non la doveva proprio capitare!, that should never have happened!la3 s.m. (mus.) A, la: sonata in la maggiore, sonata in A major; l'oboe diede il la all'orchestra, the oboe gave the (tuning) A to the orchestra // la bemolle, A flat // dare il la alla conversazione, to set the tone of the conversation.* * *I [la] art det fSee:II [la] prondav vocale l'1) (oggetto: riferito a persona) her, (riferito a cosa) itper fraseologia vedi: lo2)(oggetto: forma di cortesia)
La — youIII [la] sm invin attesa di risentirla — I (o we) look forward to hearing from you
Mus A, (solfeggiando la scala) lah* * *I [la](l' before vowel) articolo determinativo femminile singolare ilII [la]pronome personale femminile1) (complemento oggetto) (riferito a persona di sesso femminile) her; (riferito a cosa o animale) it2) (forma di cortesia) youIII [la]sostantivo maschile invariabile mus. A, la(h)dare il la — to give an A; fig. to set the tone
* * *là/la/Come l'italiano là, anche il suo equivalente inglese there è avverbio di stato in luogo o moto a luogo, e indica un punto lontano sia da chi parla sia da chi ascolta (in tal modo opponendosi a qui / here): i miei figli sono qui, i tuoi sono là = my children are here, yours are there. L'opposizione qui / là si ritrova nell'uso dei verbi andare e venire: venite qui = come here; andate là = go there. - Là, aggiunto a pronomi e aggettivi dimostrativi di terza persona, ne rafforza il valore indicativo: quel cane là = that dog (over) there; quello là = that one (there); là non viene però tradotto in inglese in un'espressione come quel giorno là = that day, che non ha implicazione di luogo ma di tempo. - Si noti che quando là è seguito da un altro avverbio di luogo ( là dentro, là fuori, là sopra, là sotto), negli equivalenti inglesi there non precede ma segue l'altro avverbio: in there, out there, over there, under there.1 (stato e moto) there; vai là go over there; qua e là here and there; là dentro, sopra in there, up there; eccoli là! there they are! chi va là? mil. who goes there? (rafforzativo) guarda là che confusione! look what a mess! quel giorno là that day; quelle persone là those people there; quell'aggeggio là that there contraption2 di là (in un'altra stanza) in there, over there, in the other room; (moto) that way; (provenienza) from there; al di là di beyond; al di là dell'oceano on the other side of the ocean, over the ocean3 in là andare o spingersi troppo in là to go too far; fare un passo in là to step aside; tirarsi o farsi in là colloq. to budge up o over; essere in là con gli anni to be getting on in years; più in là (nel tempo) later onessere più di là che di qua to be pretty far gone; ma va' là! you don't say! come on! di là da venire yet to come. -
71 set
set [set](verb: preterite, past participle set)1. nouna. [of oars, keys, golf clubs, spanners] jeu m ; [of chairs, saucepans, weights] série f ; [of clothes] ensemble m ; [of dishes, plates] service m• you can't buy them separately, they're a set vous ne pouvez pas les acheter séparément ils forment un lotd. ( = group of people) bande f2. adjectivea. ( = unchanging) [price, time, purpose] fixe ; [smile, jaw] figé ; [idea] (bien) arrêté ; [lunch] à prix fixeb. ( = prearranged) [time, date] fixé ; [book, subject] au programmec. ( = determined)d. ( = ready) prêt• on your marks, get set, go! à vos marques, prêts, partez !• to be all set to do sth être prêt à or pour faire qcha. ( = put) [+ object] placer• his stories, set in the Paris of 1890,... ses histoires, situées dans le Paris de 1890,...b. ( = adjust) régler ; [+ alarm] mettre• have you set the alarm clock? est-ce que tu as mis le réveil ?c. [+ arm, leg] plâtrerd. [+ date, deadline, limit] fixere. [+ task, subject] donner ; [+ exam, test] choisir les questions de ; [+ texts] mettre au programmef. ( = cause to be, do, begin) to set sth going mettre qch en marche• to set o.s. to do sth entreprendre de faire qcha. [sun, moon] se coucherb. [broken bone, limb] se ressouder ; [jelly, jam, concrete] prendrec. ( = start)5. compoundsa. ( = begin) se mettre àb. ( = attack) attaquera. [+ argument, fact] opposerb. [+ person] monter contre[+ person] distinguera. ( = keep) mettre de côtéb. [+ objection] ignorer ; [+ differences] oubliera. [+ development, progress, clock] retarder• the disaster set back the project by ten years le désastre a retardé de dix ans la réalisation du projetb. ( = cost) (inf) it set me back £1000 ça m'a coûté 1 000 livresa. ( = put down) [+ object] poserb. ( = record) noter ; [+ rules, guidelines] établir= set off[+ idea, plan, opinion] exposer[complications, difficulties] survenir( = leave) se mettre en routeb. ( = enhance) mettre en valeura. attaquerb. ( = order to attack) he set his dogs on us il a lâché ses chiens sur nous► set outb. ( = attempt) he set out to explain why it had happened il a essayé d'expliquer pourquoi cela s'était produit► set up( = start business) s'établira. ( = place in position) mettre en placeb. [+ organization] fonder ; [+ business, company, fund] créer ; [+ system, procedure] mettre en place ; [+ meeting] organiserd. ( = strengthen) [food, drink] mettre d'attaquef. ( = falsely incriminate) (inf) monter un coup contre* * *[set] 1.1) ( collection) (of keys, spanners, screwdrivers) jeu m; (of golf clubs, stamps, coins, chairs) série f; ( of cutlery) service m; ( of encyclopedias) collection f; fig (of data, rules, instructions, tests) série fthey're sold in sets of 10 — ils sont vendus par lots mpl de 10
a set of fingerprints — des empreintes fpl digitales
a set of traffic lights — des feux mpl (de signalisation)
2) (kit, game)3) ( pair)my top/bottom set — ( of false teeth) la partie supérieure/inférieure de mon dentier
5) ( television) poste mthe smart ou fashionable set — les gens mpl à la mode
7) ( scenery) Theatre décor m; Cinema, Television plateau m8) Mathematics ensemble m9) GB School (class, group) groupe m10) ( hair-do) mise f en plis2.1) ( fixed) (épith) [procedure, rule, task] bien déterminé; [time, price] fixe; [menu] à prix fixe; [formula] toute faite; [idea] arrêtéset phrase — expression f consacrée
set expression — locution f figée
to be set in one's ideas ou opinions — avoir des idées bien arrêtées
2) ( stiff) [expression, smile] figé3) School, University ( prescribed)5) ( determined)to be (dead) set against something/doing — être tout à fait contre quelque chose/l'idée de faire
to be set on something/on doing — tenir absolument à quelque chose/à faire
6) ( firm) [jam, honey] épais/épaisse; [cement] dur; [yoghurt] ferme3.1) (place, position) placer [object]; monter [gem]to set something before somebody — lit placer quelque chose devant quelqu'un; fig présenter quelque chose à quelqu'un
to set something straight — lit ( align) remettre quelque chose droit [painting]; fig ( tidy) remettre de l'ordre dans quelque chose
to set matters ou the record straight — fig mettre les choses au point
2) ( prepare) mettre [table]; tendre [trap]to set the stage ou scene for something — fig préparer le lieu de quelque chose
to set one's mark ou stamp on something — laisser sa marque sur quelque chose
3) (affix, establish) fixer [date, deadline, place, price, target]; lancer [fashion, trend]; donner [tone]; établir [precedent, record]to set a good/bad example to somebody — montrer le bon/mauvais exemple à quelqu'un
4) ( adjust) mettre [quelque chose] à l'heure [clock]; mettre [alarm clock, burglar alarm, timer]; programmer [magnétoscope]to set the oven to 180° — mettre le four sur 180°
I set the heating to come on at 6 am — j'ai réglé le chauffage pour qu'il se mette en route à six heures
5) ( start)to set something going — mettre quelque chose en marche [machine]
to set somebody laughing/thinking — faire rire/réfléchir quelqu'un
6) (impose, prescribe) [teacher] donner [homework, essay]; poser [problem]; créer [crossword puzzle]7) Cinema, Literature, Theatre, Television situerto set a book in 1960/New York — situer un roman en 1960/à New York
8) Music9) ( in printing) composer [text, type] (in en)10) Medicine immobiliser [broken bone]11) ( style)12) ( cause to harden) faire prendre [jam, concrete]4.1) [sun] se coucher2) [jam, concrete] prendre; [glue] sécher3) Medicine [fracture] se ressouder•Phrasal Verbs:- set back- set by- set down- set in- set off- set on- set out- set to- set up- set upon••to be well set-up — (colloq) ( financially) avoir les moyens (colloq)
to make a (dead) set at somebody — (colloq) GB se lancer à la tête de quelqu'un (colloq)
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72 формула средневзвешенных затрат на капитал
Русско-английский словарь по экономии > формула средневзвешенных затрат на капитал
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73 work\ out
1. Ithe plan worked out план оказался удачным; the sum (the crossword puzzle, the problem, etc.) won't (does not) work out задача и т.д. не выходит /не решается/2. IIwork out in some manner his plan worked out badly его план провалился, из его плана ничего не вышло; how would it work out? что из этого выйдет?; it is impossible to tell how the situation will work out нельзя сказать, во что это выльется /как разрешится данная ситуация/3. III1) work out smth. /smth. out/ work out a program (me) (a plan, a scheme of invasion, new methods, a system, a detailed arrangement, an idea, etc.) разрабатывать программу и т.д.; work out a solution to a problem найти решение вопроса; work out a just settlement справедливо урегулировать вопрос; work out a compromise выработать компромиссное решение; work out a formula вывести формулу; work out one's own destiny решить свою собственную судьбу2) work out smth. work out a sum (a puzzle, a problem, etc.) решать задачу и т.А; work out smb.'s share of expenses подсчитать чью-л. делю расходов; work out a message разобрать записку; work out a ceded letter расшифровать зашифрованное письмо4. XIbe worked out at some time the coal-mine was worked out long ago шахта давно истощилась; the subject was soon worked out as a topic of conversation как предмет для разговора эта тема скоро исчерпала себя5. XVI1) work out for smb. it will work out very well for me для меня это окончится очень хорошо; work out to smth. work out to our mutual advantage оказаться обоюдно выгодным2) work out at smth. the cost (the travelling expenses, the fares, the average price, etc.) works out at f 6 (at a dollar, at a great sum, etc.) стоимость и т.д. исчисляется в шесть фунтов и т.д.6. XXI1work out smth. /smth. out/ for smb. let her work things out for herself пусть она сама во всем разберется7. XXVwork out what... (how..., etc.) we must work out what we want to say нам надо обдумать, что [нам] сказать; I tried to work out what she meant я пытался понять, что она имеет в виду; they worked out how to escape они разработали план побега -
74 rogo
rŏgo, āvi, ātum, 1 ( inf. paragog. rogarier, Cic. Caecin. 33, 95:I.rogassint, for rogaverint,
id. Leg. 3, 3, 9), v. a. [etym. dub.; perh. for progo; kindr. with Sanscr. prac, to ask, whence also precor and procus, but referred by Corss. to the same root with Sanscr. rgus, straight; Gr. oregô; Lat. rego, rex, rogus, Krit. Beit. p. 93], to ask, question, interrogate one about a thing.Lit.A.In gen. (so generally throughout ante-class. Lat.; less. freq. in Cic.; syn.: percontor, sciscitor, quaero), constr. aliquem aliquid, or simply aliquem, aliquid, with de, a rel.-clause, or absol. (cf. Zumpt, Gram. § 393). ( a) Aliquem aliquid (class. only with acc. of neutr. pron. or adj., or with sententiam; v. infra, B. 1.):(β).aliud te rogo,
Plaut. Most. 5, 1, 70:haud istuc te rogo,
id. Ep. 1, 1, 49:quin tu id me rogas,
id. Bacch. 2, 3, 24:hoc te rogo, quos locos adisti?
id. Trin. 4, 2, 85; cf.:rogare hoc unum te volo,
id. Merc. 3, 1, 17:dic mihi hoc, quod te rogo,
id. Men. 5, 5, 16; id. Most. 3, 1, 130; id. Ps. 1, 3, 106; 1, 5, 64 et saep.; Ter. And. 4, 4, 12 sq.:ego patriam te rogo, quae sit tua,
Plaut. Pers. 4, 4, 83; cf.:hanc (colubram) alia cum rogaret causam facinoris, Respondit, etc.,
Phaedr. 4, 17, 5. —Aliquem or aliquid:(γ).quos rogo,
Plaut. Pers. 1, 1, 6:quem ego igitur rogem?
Ter. And. 4, 4, 10:ecquem hominem tu novisti? te rogo,
Plaut. Ps. 4, 2, 15; men' or me rogas? also, rogas me? in colloq. lang., do you ask that of me? how can you ask? what do you mean by asking that? Eu. Quid ego facerem? Ch. Quid tu faceres? men' rogas? requireres, Rogitares, etc., id. Merc. 3, 4, 48; Ter. Eun. 4, 3, 11; id. Heaut. 2, 3, 5; 4, 5, 32; id. Ad. 1, 2, 2; 4, 5, 31 al.; cf.:quid me istud rogas? inquam: Stoicos roga,
Cic. Fin. 5, 28, 83:hoc quod rogo responde,
Plaut. As. 3, 2, 32; id. Curc. 2, 1, 30; 5, 3, 30; id. Ps. 4, 2, 12 al.; Ter. And. 4, 4, 23; Suet. Caes. 82.—With de:(δ).jam de istoc rogare omitte,
Plaut. Pers. 4, 4, 90; so,de istac virgine,
Ter. Eun. 4, 4, 53:de te ipso,
Cic. Vatin. 4, 10.—With interrog.-clause:(ε).rogant me servi, quo eam?
Plaut. Curc. 2, 3, 83: roga ipsum, quemadmodum ego eum Arimini acceperim, Cic. Fragm. ap. Non. 383, 8:quodsi me populus Romanus forte roget, cur Non, etc.,
Hor. Ep. 1, 1, 70:quae sit, rogo,
Ter. And. 1, 1, 97:rogo, num quid velit,
id. Eun. 2, 3, 50:rogavi pervenissetne Agrigentum?
Cic. Verr. 2, 4, 12, § 27:unde venis? et Quo tendis? rogat et respondet,
Hor. S. 1, 9, 63:quid verum atque decens curo et rogo,
id. Ep. 1, 1, 11. —Absol.:B.prius respondes quam rogo,
Plaut. Merc. 2, 3, 119:roganti respondebo,
id. ib. 3, 1, 17:non edepol nunc, ubi terrarum, sim, scio, si quis roget,
id. Am. 1, 1, 180:quin tu ergo rogas?
id. As. 1, 1, 15: Ty. Quid ego deliqui? He. Rogas? id. Capt. 3, 5, 2; so id. Rud. 3, 6, 22; id. Cas. 2, 3, 35; id. Bacch. 2, 2, 28; 38 al.; Ter. And. 1, 1, 136; 1, 2, 13; 1, 5, 32 al.; cf. Cic. Mil. 22, 59: etiam rogas? [p. 1599] do you dare to ask? Plaut. Am. 2, 1, 21; id. Bacch. 2, 3, 97; id. Merc. 1, 2, 92; Ter. And. 4, 4, 23 (v. etiam). — Particularly as subst.:numquam nobis ad rogatum respondent,
Cic. Fl. 4, 10. —In partic. (class. in all per.).1.Publicists' t. t.a.Rogare aliquem (sententiam), to ask one for his opinion or vote:b.Racilius Marcellinum primum rogavit. Is sententiam dixit, ut, etc.... Postea Racilius de privatis me primum sententiam rogavit,
Cic. Q. Fr. 2, 1, 2:quos priores sententiam rogabat,
id. Rep. 2, 20, 35. — Pass.:cum omnes ante me rogati gratias Caesari egissent, ego rogatus mutavi meum consilium,
Cic. Fam. 4, 4, 4:scito primum me non esse rogatum sententiam,
id. Att. 1, 13, 2:primus rogatus sententiam,
Sall. C. 50, 4:is enim primus rogatus sententiam,
Liv. 37, 14; Quint. 6, 3, 97 al.:propter ipsam rem, de quā sententiae rogantur, consultabitur,
id. 3, 8, 18. —Rogare populum or legem, or absol., prop., to ask the people about a law; hence, in gen., to bring the plan of a law before the people for their approval; to propose a law, introduce a bill:c.in aes incidi jubebitis credo illa legitima: consules populum jure rogaverunt populusque jure scivit,
Cic. Phil. 1, 10, 26; cf.: T. Quinctius Crispinus consul populum jure rogavit populusque jure scivit in foro pro rostris... quicumque post hanc legem rogatam rivos, specus, etc., an old legal formula ap. Front. Aquaed. 129:plebem,
Cic. Leg. 3, 3, 9:legem,
id. Rep. 3, 10, 17; id. Phil. 2, 29, 72; cf.:quae (leges) non in perpetuum rogentur,
Quint. 2, 4, 40. — Absol.:ego hanc legem, uti rogas, jubendam censeo,
Liv. 10, 8 fin.; Quint. 2, 4, 35. — Impers. pass.:nunc rogari, ut populus consules creet,
Liv. 4, 2.—Rogare populum magistratum, and simply magistratum, to propose a magistrate to the people for their choice, to offer him for election:2.factum senatus consultum, ut duo viros aediles ex patribus dictator populum rogaret,
Liv. 6, 42 fin.; cf.:L. Trebonius tribunus plebis rogationem tulit, ut qui plebem Romanam tribunos plebi rogaret, is usque eo rogaret dum, etc.,
id. 3, 65, 4:(Caesar) volet, ut consules roget praetor vel dictatorem dicat: quorum neutrum jus est,
Cic. Att. 9, 15, 2; cf.:praetores, cum ita rogentur, ut collegae consulibus sint, etc.,
id. ib. 9, 9, 3:hodieque in legibus magistratibusque rogandis usurpatur idem jus,
Liv. 1, 17:comitia consulibus rogandis habuit,
Cic. Div. 1, 17, 33; Liv. 26, 22; 38, 42; cf. id. 23, 31; 22, 35:Calpurnius Romam ad magistratus rogandos proficiscitur,
Sall. J. 29, 6.— Absol.:mortuo rege Pompilio Tullum Hostilium populus regem, interrege rogante, comitiis curiatis creavit,
Cic. Rep. 2, 17, 31.—Milit. t. t.: rogare milites sacramento, qs. to ask the soldiers if they will take and keep an oath, i. e. to bind them by an oath, administer an oath to them, Caes. B. G. 6, 1; Liv. 32, 26; 35, 2 fin.; 40, 26; cf. Quint. 12, 2, 26. —3.Jurid. t. t., to ask a person if he will promise something in making an agreement; to propose a stipulation:II.quod fere novissimā parte pactorum ita solet inseri: rogavit Titius, spopondit Maevius, haec verba non tantum pactionis loco accipiuntur sed etiam stipulationis,
Dig. 1, 14, 7, § 12; Plaut. Ps. 1, 1, 114; 4, 6, 8; id. Bacch. 4, 8, 37.Transf., to ask, beg, request, solicit one for a thing (so predominantly in the class. per.; syn.: posco, oro, obsecro, ambio, capto); constr. aliquem (rarely ab aliquo) aliquid, aliquem, aliquid, with ut, ne, or absol.(α).With acc.:(β).quā confidentiā rogare argentum me tantum audes, Impudens? Quin si egomet totus veneam, vix recipi potis est, Quod tu me rogas,
Plaut. Pers. 1, 1, 40:hoc te vehementer etiam atque etiam rogo,
Cic. Fam. 13, 43 fin.:nefas sit tale aliquid et facere rogatum et rogare... Haec igitur lex in amicitiā sanciatur, ut neque rogemus res turpes nec faciamus rogati,
id. Lael. 11, 39 sq.: otium divos rogat, Hor. c. 2, 16, 1; cf.:divitias deos,
Mart. 4, 77, 1:a Metello missionem,
Sall. J. 64, 1:ut ab avunculo rogetur Aethiops,
Auct. Her. 4, 50, 63:rogo te, vos, etc., parenthet.: rogo te, videte, quibus hominibus negotium detis, etc.,
Cic. Fam. 10, 26:rogo vos, quis potest sine offulā vivere?
Suet. Claud. 40:illae Priami rogantis Achillem preces,
Quint. 10, 1, 50: taurum de aquā per fundum ejus ducenda rogabo, Cic. Q. Fr. 3, 1, 2, § 4:ambiuntur, rogantur,
are asked for their votes, id. Rep. 1, 31, 47:etiamsi precario essent rogandi,
id. Verr. 2, 5, 23, § 59:transisse Rhenum sese non suā sponte sed rogatum et arcessitum a Gallis,
Caes. B. G. 1, 44; cf.:ille ab Sardis rogatus ad causam accesserat,
Cic. Div. in Caecil. 19, 63:in proximum annum consulatum peteres, vel potius rogares... a quā (Galliā) nos tum, cum consulatus petebatur, non rogabatur, etc.,
was not begged for, id. Phil. 2, 30, 76:abii ad praetorem, rogo syngraphum: Datur mihi,
Plaut. Capt. 3, 2, 6:aquam,
id. Rud. 2, 3, 2:legatos ad Caesarem mittunt rogatum auxilium,
Caes. B. G. 1, 11; cf. id. ib. 7, 5:aliquid ab aliquo (rare),
Auct. Her. 4, 50; Sall. J. 64, 1:cultrum, securim, etc.... Quae utenda vasa semper vicini rogant,
ask for, borrow, Plaut. Aul. 1, 2, 18; id. Mil. 2, 3, 76; Dig. 18, 6, 16.—With ut or ne (so most freq.):(γ).scitin' quid ego vos rogo? mihi ut praeconium detis,
Plaut. Men. 5, 9, 92; id. Stich. 1, 3, 93:id ut facias, vehementer te rogo,
Cic. Fam. 13, 44:etiam atque etiam te rogo atque oro, ut eum juves,
id. ib. 13, 66, 2:rogat et orat Dolabellam, ut, etc.,
id. Verr. 2, 1, 29, § 72:cum rogat et prece cogit Scilicet ut, etc.,
Hor. Ep. 1, 9, 2; Caes. ap. Cic. Att. 9, 7, C, 1; id. B. G. 1, 7:videbatur rogare, scalas ut darem utendas sibi,
that I would lend, Plaut. Rud. 3, 1, 10; Plin. Ep. 3, 10, 5; 4, 13, 11; 4, 28, 3.— With a simple final clause without ut:Caesar consolatus rogat, finem orandi faciat,
Caes. B. G. 1, 20; Quint. 6, 3, 88; 9, 3, 68; Ov. Ib. 643; and very freq. ap. Plin. Ep.; e. g. 1, 2, 1; 1, 5, 8; 1, 20, 24; 2, 5, 2; 3, 2, 6; 5, 19, 8; 7, 6, 11; 8, 17, 6.—With ne:rogat frater, ne abeas longius,
Ter. Ad. 5, 5, 1:ac te illud primum rogabo, ne quid invitus meā causā facias,
Cic. Fam. 13, 1, 2. —Absol.: neque enim ego sic rogabam, ut petere viderer, quia familiaris esset meus (Plancus), etc., did not solicit in such a way as to, etc., Cic. Planc. 10, 25 (differing from a):b.in blandiendo, rogando lenis et summissa (vox),
Quint. 11, 3, 63:patrem et filium pro vitā rogantes,
Suet. Aug. 13; cf.:pro aliquo,
id. ib. 40; id. Vit. 12.—Esp., to invite, ask a visit from any one:c.Tertia aderit, modo ne Publius rogatus sit,
Cic. Fam. 16, 22, 1 fin.:Pomponiam Terentia rogat,
id. Att. 2, 3, 3 fin. — With ad or in and acc.:ad Palatium,
Lampr. Alex. Sev. 48, 1:in senatum,
id. Heliog. 4, 1:ad convivium,
Just. 43, 3, 10:ad nuptias,
Amm. 14, 6, 24:in consilium,
Gell. 14, 2, 9.—Prov.:2.malo emere quam rogare, of a thing that does not cost much,
I had rather buy than borrow it, Cic. Verr. 2, 4, 6, § 12; cf. supra, a and b. — -
75 evaluation
1. n оценка; оценивание, определение; анализ2. n вычисление3. n редк. оценка, определение цены, стоимостиСинонимический ряд:judgment (noun) appraisal; appraisement; appreciation; assessment; esteem; estimate; estimation; examination; honour; judgement; judgment; stock; valuation -
76 original
1. n оригинал, подлинник; подлинное произведениеoriginal shares — акции первого выпуска; подлинные акции
2. n язык оригинала; язык, на котором создано произведение3. n первоисточник4. n прототип, оригиналoriginal tracing — оригинал, выполненный на кальке
5. n незаурядный, необыкновенный человекhe is supremely original, it is quite difficult to phrase him — он чрезвычайно оригинальный человек, его очень трудно охарактеризовать
6. n чудак, оригиналthe man is a real original — этот человек — настоящий оригинал
7. n почтовая марка из первого издания8. n редк. происхождение; начало9. n редк. автор, создатель10. n редк. первые жители или поселенцы11. a первый, первоначальный; исконный12. a оригинальный, подлинный13. a оригинальный, незаимствованный14. a новый, свежий15. a творческий, незаурядный, самобытный16. a редк. врождённый; наследственный17. a странный, своеобразный; чудаковатыйan original man — странный человек; чудак, оригинал
Синонимический ряд:1. basic (adj.) basal; basic; bottom; fundamental; radical; underlying2. first (adj.) aboriginal; earliest; elementary; first; inceptive; initial; maiden; pioneer; primary; prime; primeval; primitive; rudimental; rudimentary; underivative; underived3. good (adj.) authentic; genuine; good; real; true; undoubted; unquestionable4. new (adj.) causal; creative; demiurgic; deviceful; fresh; ingenious; innovational; innovative; innovatory; inventive; new; newfangled; novel; originative; productive; unfamiliar; unique; unprecedented5. eccentric (noun) case; character; eccentric; oddball; oddity; quiz; zombie6. innovator (noun) innovator; introducer; inventor; originator7. model (noun) archetype; forerunner; master; model; pattern; precursor; protoplast; prototypeАнтонимический ряд:conventional; dependent; following; imitation; later; modern; old; old-fashioned; reproduction; secondary; subsequent; terminal -
77 composition
1. композиция; состав; смесь2. набор3. компоновка; вёрсткаcomposition mode — режим компоновки, режим вёрстки
4. монтаж5. вальцмасса; мастика6. литературное произведение7. покровная композиция8. копировальный слой9. фотонабор10. набор на наборно-пишущих машинах, машинописный наборcomputerized composition — набор с помощью ЭВМ, компьютеризованный набор
11. крупнокегельный набор12. набор акцидентных объявлений13. набор выделительным шрифтомelectronic composition — электронный набор, набор, осуществляемый электронными средствами
14. бесплёночный набор15. бесплёночная вёрстка, вёрстка на видеотерминале с кодированной записьюhot-metal composition — набор на букво- и строкоотливных наборных машинах, металлический набор
line composition — строкоотливной набор; набор на строкоотливной машине
mathematic composition — математический набор; формульный набор
16. набор полосы, пополосный набор17. вёрстка полосы набора, пополосная вёрстка18. пополосный монтаж19. пополосный набор по пакетной программе20. пополосная пакетная вёрсткаphotocurable composition — композиция, способная к отверждению под действием света, фотосшиваемая композиция
ragged-left composition — набор с рваным левым краем; набор без выключки
ragged-right composition — набор с рваным правым краем; набор без выключки
strike-on composition — набор на наборно-пишущих машинках; машинописный набор
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78 capital asset pricing model
Econa model of the market used to assess the cost of capital for a company based on the rate of return on its assets.EXAMPLEThe capital asset pricing model holds that the expected return of a security or a portfolio equals the rate on a risk-free security plus a risk premium. If this expected return does not meet or beat a theoretical required return, the investment should not be undertaken. The formula used for the model is:Risk-free rate + (Market return – Risk-free rate) × Beta value = Expected returnThe risk-free rate is the quoted rate on an asset that has virtually no risk. In practice, it is the rate quoted for 90-day U.S. Treasury bills. The market return is the percentage return expected of the overall market, typically a published index such as Standard & Poor’s. The beta value is a figure that measures the volatility of a security or portfolio of securities, compared with the market as a whole. A beta of 1, for example, indicates that a security’s price will move with the market. A beta greater than 1 indicates higher volatility, while a beta less than 1 indicates less volatility.Say, for instance, that the current risk-free rate is 4%, and the S&P 500 index is expected to return 11% next year. An investment club is interested in determining next year’s return for XYZ Software Ltd., a prospective investment. The club has determined that the company’s beta value is 1.8. The overall stock market always has a beta of 1, so XYZ Software’s beta of 1.8 signals that it is a more risky investment than the overall market represents. This added risk means that the club should expect a higher rate of return than the 11% for the S&P 500. The CAPM calculation, then, would be:4% + (11% – 4%) × 1.8 = 16.6% Expected ReturnWhat the results tell the club is that, given the risk, XYZ Software Ltd. has a required rate of return of 16.6%, or the minimum return that an investment in XYZ should generate. If the investment club does not think that XYZ will produce that kind of return, it should probably consider investing in a different company.Abbr. CAPMThe ultimate business dictionary > capital asset pricing model
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79 return on sales
Fina company’s operating profit or loss as a percentage of total sales for a given period, typically a year.Abbr. ROSEXAMPLEReturn on sales shows how efficiently management uses the sales income, thus reflecting its ability to manage costs and overhead and operate efficiently. It also indicates a firm’s ability to withstand adverse conditions such as falling prices, rising costs, or declining sales. The higher the figure, the better a company is able to endure price wars and falling prices. It is calculated using the basic formula:Operating profit / total sales × 100 = Percentage return on salesSo, if a company earns $30 on sales of $400, its return on sales is:30 / 400 = 0.075 × 100 = 7.5%Some calculations use operating profit before subtracting interest and taxes; others use after-tax income. Either figure is acceptable as long as ROS comparisons are consistent. Using income before interest and taxes will produce a higher ratio.Return on sales has its limits, since it sheds no light on the overall cost of sales or the four factors that contribute to it: materials, labor, production overheads, and administrative and selling overheads. -
80 μάρτυς
μάρτυς, μάρτυρος, ὁ dat. pl. μάρτυσιν (Pind., Hdt.+; ins, pap, LXX; TestAbr A 13 p. 92, 22 [Stone p. 32]; TestLevi 19:3; Philo, Joseph.; apolog. exc. Ar.)① one who testifies in legal matters, witness (Just., A I, 23, 3; Ath. 3, 2) Ac 7:58; Mt 18:16; 2 Cor 13:1; 1 Ti 5:19 (the last 3 after Dt 19:15; cp. Jos., Vi. 256 and Hipponax [VI B.C.] 47 D.3 ἐλθὼν σὺν τριοῖσι μάρτυσιν); Hb 10:28 (Dt 17:6.—ἐπὶ μάρτυσι also Appian, Bell. Civ. 3, 14 §49). τί ἔτι χρείαν ἔχομεν μαρτύρων; what further need have we of witnesses? (Pla., Rep. 1, 340a τί δεῖται μάρτυρος; αὐτὸς γὰρ ὁ Θρασύμαχος ὁμολογεῖ) Mt 26:65; Mk 14:63. μάρτυρες ψευδεῖς false witnesses (Demosth. 29, 28) Ac 6:13 (Mel., P. 79, 572). There is a suggestion of bureaucratic protocol relating to the account of the prudent and blameless men whom the Roman church sent to Corinth and who μάρτυρες ἔσονται μεταξὺ ὑμῶν κ. ἡμῶν 1 Cl 63:3.② one who affirms or attests, testifier, witness transf. sense of mng. 1, of anyone who can or should testify to anything.ⓐ of God (or the exalted Christ) as witness (deities as witnesses oft. Pind. et al.; Philo; Jos., Bell. 1, 595, Ant. 1, 209; TestLevi 19:3; SibOr, Fgm. 1, 4; Just., A II, 12, 4 θεὸν … μάρτυρα ἔχοντες. Orig., C. Cels. 1, 46, 26 θεὸς [sc. ἐστιν] μ. τοῦ ἡμετέρου συνειδότος); as a formula God is my witness (that I am telling the truth) Ro 1:9; Phil 1:8; shortened θεὸς μ. 1 Th 2:5; cp. vs. 10 (here also Jos., Ant. 15, 130 μ. ὑμᾶς ποιούμενος). μ. μοι ἐν ᾧ δέδεμαι IPhld 7:2. μάρτυρα τὸν θεὸν ἐπικαλεῖσθαι call upon God as witness 2 Cor 1:23 (cp. 1 Km 12:5f; 20:23; Polyb. 11, 6, 4 τ. θεοὺς ἐπικαλέσεσθε μάρτυρας; Heliod. 1, 25, 1; Galen VI 775 Kühn; likewise of calling upon deities, Hippol., Ref. 9, 15, 6: τοὺς ἑπτὰ μάρτυρας μαρτύρομαι).ⓑ of humans (cp. Pind. O. 4, 5): witnessing by eye and ear (X., Ages. 4, 5; Pla., Ep. 1 p. 309a; Aelian, VH 10, 6; Jos., Ant. 18, 299; Tat. 31, 1; 36, 1) 1 Th 2:10; 1 Ti 6:12; 2 Ti 2:2.—Also of those witnesses whose faith is tried and true τοσοῦτον νέφος μαρτύρων Hb 12:1.—Of witnesses of events which they know about, without having experienced them personally (acc. to Strabo 7, 3, 7 p. 300 Hesiod is μάρτυς with regard to the Scythians): the teachers of the law bear witness to the murder of the prophets by their ancestors, by erecting tombs for the prophets Lk 11:48 (μαρτυρεῖτε v.l.).ⓒ of witnesses who bear a divine message (Epict. 3, 26, 28 God uses the wise men as his μάρτυρες) Rv 11:3 (though the mng. approaches martyr [s. 3 below] here; cp. vs. 7. S. DHaugg, D. zwei Zeugen-Apk 11:1–13, ’36; JConsidine, CBQ 8, ’46. 377–92). In this sense, above all, of Jesus’ disciples as the witnesses of his life, death, and resurrection: ἔσεσθέ μου μάρτυρες you will be my witnesses Ac 1:8; cp. 13:31 (Ps.-Demetr. 222 μάρτυς σου γίνεται). W. obj. gen. of the thing witnessed: witness for/of (Jos., C. Ap. 1, 4 τῶν ὑπʼ ἐμοῦ λεγομένων μ., Ant. 4, 40; ἀληθείας μ. of Polycarp Iren. 3, 3, 4 [Harv. II 13, 4]; παραδόσεως of the Ephesian congregation 3, 3, 4 [Harv. II 15, 6]; Orig., C. Cels. 1, 47, 24) Lk 24:48; Ac 1:22; 3:15; 5:32; 10:39; 26:16. μ. τῶν τοῦ Χριστοῦ παθημάτων a witness of the sufferings of Christ 1 Pt 5:1. ἔσῃ μ. αὐτῷ πρὸς πάντας ἀνθρώπους you will be a witness for him to all people Ac 22:15 (Epict. 3, 24, 113 μ. πρὸς τοὺς ἄλλους).—10:41. Danker, Benefactor 442–47.③ one who witnesses at cost of life, martyr, in the usage of the persecuted church τὸ αἷμα Στεφάνου τοῦ μάρτυρός σου Ac 22:20. Of Antipas ὁ μ. μου ὁ πιστός μου Rv 2:13 (cp. Pind., P. 1, 88 μάρτυρες πιστοί=dependable witnesses; on the textual problems of Rv 2:13 s. RBorger, TRu 52, ’87, 45–47). Onesimus μ. Χριστοῦ γεγένηται Phlm subscr. v.l. Gener. μάρτυρες Ἰησοῦ Rv 17:6; cp. MPol 2:2; 14:2; 15:2; 16:2 v.l.; 17:3; 19:1. Of Zacharias μ. εἰμι τοῦ θεοῦ GJs 25:3 (s. de Strycker ad loc.). Since Rv also calls Jesus (as well as Antipas) ὁ μάρτυς ὁ πιστός 1:5; 3:14, these pass. are prob. to be classed here (cp. Ps 88:38), but with awareness of strong focus in all the NT passages in this classification on the fact of witness. The death of Jesus was early regarded as the first martyrdom.—For an analysis of the question how μάρτυς=‘witness’ came to mean ‘martyr’, s. FKattenbusch, ZNW 4, 1903, 111ff; KHoll, variously, then Gesamm. Aufsätze II 1928, 103ff; ASchlatter, BFChTh 19, 3, 1915; PCorssen, NJklA 35, 1915, 481ff, 37, 1916, 424ff, ZNW 15, 1914, 221ff w. several continuations until 18, 1917, 249ff, Sokrates 6, 1918, 106ff; Rtzst., Hist. Mon. 1916, 85; 257, NGG 1916, 417ff, Her 52, 1917, 442ff; FDornseiff, ARW 22, 1923/24, 133ff; HDelehaye, Analecta Bollandiana 39, 1921, 20ff, Sanctus 1927 (2’33), 74ff (75, 1 lit.). ELohmeyer, D. Idee des Martyriums im Judent. u. Urchristent.: ZST 5, 1927/28, 232–49; GFitzer, D. Begriff des μ. im Judent. u. Urchristent., diss. Bresl. 1929; HLietzmann, Martys: Pauly-W. XIV 2, 1930, 2044–52; OMichel, Prophet u. Märt. ’32; RCasey, Μάρτυς: Beginn. I 5, ’33, 30–37; EStauffer, Märtyrertheologie u. Täuferbewegg.: ZKG 52, ’33, 545–98; DRiddle, The Martyr Motif in Mk: JR 4, 1924, 174–91, Hb, 1 Cl and the Persecution of Domitian: JBL 43, 1924, 329–48, From Apocalypse to Martyrology: ATR 9, 1927, 260–80, The Martyrs: A Study in Social Control ’31, Die Verfolgungslogien im formgesch. u. soziol. Bed.: ZNW 33, ’34, 271–89; HvCampenhausen, D. Idee des Martyriums in d. alten Kirche2 ’64; EPeterson, Zeuge d. Wahrh. ’37; EBurnier, Le notion de témoignage dans le NT ’37; HSurkau, Martyrien in jüd. u. frühchristl. Zt. ’38; HFischel, Martyr and Prophet (in Jewish lit.), JQR 37, ’46/47, 265–80; 363–86; EGünther, Μάρτυς, D. Gesch. eines Wortes ’41, Zeuge u. Märtyrer, ZNW 47, ’56, 145–61. ELohse, Märtyrer u. Gottesknecht ’55; HvanVliet, No Single Testimony (Dt 19:15) ’58; NBrox, Zeuge u. Märtyrer ’61.—B. 1436; ATrites, Μάρτυς and Martyrdom in the Apocalypse, A Semantic Study: NovT 15, ’73, 72–80, The NT Concept of Witness ’77; GDragas, Martyrdom and Orthodoxy in the NT Era: Greek Orthodox Theological Review 30, ’85, 287–96; PVassiliadis, The Translation of μαρτυρία Ιησοῦ in Rv: BT 36, ’85, 129–34; M-ERosenblatt, Paul the Accused ’95, 1–21; Kl. Pauly III 1059f; BHHW II 1156f.—DELG. M-M. EDNT. TW. Spicq. Sv.
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