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1 cost-plus pricing
fixation f du prix en fonction du coût -
2 cost-plus
Finance à coût majoré;∎ on a cost-plus basis sur la base du prix de revient majoré;∎ Finance cost-plus pricing fixation f du prix en fonction du coût -
3 cost-plus
1 nountaux m de marqueFINANCE à coût majoré;∎ on a cost-plus basis sur la base du prix de revient majorécost-plus pricing fixation f du prix en fonction du coût -
4 capital
∎ to live on one's capital vivre sur son capitalcapital account compte m de capitaux;capital accumulation accumulation f de capital;capital adequacy ratio ratio m Cooke;capital allowances déductions f pl (fiscales) sur frais d'établissement;capital asset pricing model modèle m d'évaluation des actifs;capital assets actif m immobilisé, immobilisations f pl corporelles;capital bond obligation f à coupon zéro;capital budget budget m des investissements;capital budgeting gestion f des investissements;capital charge intérêt m des capitaux (investis);capital clause (in memorandum of association) constitution f du capital social;capital contribution apport m de capitaux;capital cost coût m du capital;ACCOUNTANCY capital employed capital engagé, capitaux permanents;capital equipment biens m pl d'équipement, capitaux fixes;capital expenditure mise f de fonds, investissements m pl (en immobilisations), dépenses f pl d'équipement;capital flight fuite f des capitaux;capital gains plus-value f;capital gains distribution distribution f des plus-values;capital gains tax impôt m sur les plus-values;capital goods biens d'équipement ou capitaux ou production;capital goods market marché m d'équipement;capital grant subvention f en capitalcapital growth croissance m du capital;capital income revenu m du capital;capital inflow afflux m de capitaux ou de fonds;capital injection injection f de capital ou de capitaux;capital investment investissement m de capitaux, mise de fonds;ACCOUNTANCY capital items biens capitaux;capital levy prélèvement m sur le capital;capital loss moins-value f, perte f en capitaux;capital market marché financier ou des capitaux;capital movements mouvements m pl des capitaux;capital outlay dépenses en capital;capital profits plus-value;capital project evaluation étude f de projet d'investissement;capital reserves profits m mis en réserve, réserves f non distribuées;ACCOUNTANCY capital and reserves capitaux propres;capital share part f sociale;STOCK EXCHANGE capital shares actions f pl de capitalisation;capital shortfall manque m de capitaux;capital stock capital social, capital-actions m, fonds propres;capital structure structure f financière;capital tax impôt m sur le capital;capital transaction opération f en capital;capital transfer tax droits m pl de mutation;capital turnover rotation f des capitauxcapital letter lettre f majusculeCapital gains tax is not a big issue for most people, as few people surpass the CGT allowance each year. In the 1999/2000 tax year, the individual CGT threshold, which applies to children as well as adults, is £6,800. This means a couple would have to realise gains from the sale of investments of more than £14,200 to save tax by putting some of their assets in their child's name.
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5 rate
rate [reɪt]1 noun(a) (ratio, level) taux m;∎ the birth/death/divorce/suicide rate le taux de natalité/de mortalité/de divorce/de suicide;∎ the success rate is falling le taux de réussite est en baisse;∎ how do you explain the high suicide rate? comment expliquez-vous le nombre élevé de suicides?;∎ the hourly rate is going to be increased le taux horaire va être augmenté(b) (cost, charge) tarif m;∎ his rates have gone up ses prix ont augmenté;∎ to strike for higher rates of pay faire la grève pour obtenir une augmentation de salaire;∎ the rate is 60p in the pound le taux est de 60 pence par livre;∎ postal or postage rate tarifs mpl postaux;∎ standard/reduced rate tarif m normal/réduit;∎ the going rate le tarif courant∎ at the rate we're going or at this rate we'll never get there au rythme où nous allons, nous n'y arriverons jamais;∎ she shot past at a terrific rate elle est passée comme une flèche;∎ familiar at a rate of knots à toute allure∎ any rate enfin bref(a) (reckon, consider) considérer;∎ she's rated as one of the best players in the world elle est classée parmi les meilleures joueuses du monde;∎ I rate him among my closest friends je le compte au nombre de ou le considère comme un de mes amis les plus proches;∎ to rate sb/sth highly avoir une haute opinion de qn/qch, faire grand cas de qn/qch∎ her film rates better reviews son film mérite de meilleures critiques;∎ a battle that didn't rate a mention in the history books une bataille qui n'a pas mérité d'apparaître dans les livres d'histoire;∎ that performance should rate him third place cette prestation devrait lui assurer la troisième place∎ I don't rate him as an actor à mon avis, ce n'est pas un bon acteur□ ;∎ I don't rate their chances much je ne pense pas qu'ils aient beaucoup de chance□∎ their house has been rated higher this year leur maison a été classée dans la tranche supérieure cette année(rank high) se classer;∎ he rates highly in my estimation je le tiens en très haute estime;∎ in terms of efficiency, she rates higher than anyone else en ce qui concerne l'efficacité, elle bat tout le mondede toute façon, de toute manière, en tout cas►► Marketing rate of adoption (of product) taux m d'adoption;Marketing rate of awareness taux m de notoriété;Finance rate band plage f ou fourchette f de taux;Marketing rate of churn taux m de clients passés à la concurrence;Finance rate of depreciation taux m d'amortissement;rate of exchange cours m ou taux m de change;Finance rate of growth taux m d'accroissement ou de croissance;Finance rate of increase taux m d'accroissement;Marketing rate of penetration taux m de pénétration;Chemistry rate of reaction vitesse f de réaction;Marketing rate of renewal taux m de renouvellement;Finance rate of return (on investment) taux m de rendement;Finance rate of return pricing fixation f de prix au taux de rendement établi;British rate support grant = subvention à une collectivité locale;rate of taxation taux m d'imposition;rate of uptake taux m de succès∎ to rate sb up faire payer à qn une prime plus élevée
См. также в других словарях:
Cost-plus pricing — is a pricing method used by companies to maximize their profits. The firms accomplish their objective of profit maximization by increasing their production until marginal revenue equals marginal cost, and then charging a price which is determined … Wikipedia
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Variable Cost-Plus Pricing — A pricing method in which the selling price is established by adding a markup to total variable costs. The expectation is that the markup will contribute to meeting all or a part of fixed costs, and generate some level of profit. Variable cost… … Investment dictionary
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cost-plus transfer prices — Transfer prices set by cost plus pricing, which include a mark up to provide a profit for the supplying division. When variable costs rather than full costs are used in this calculation, the mark up will need to be higher to cover both the fixed… … Accounting dictionary
cost-plus transfer prices — Transfer prices set by cost plus pricing, which include a mark up to provide a profit for the supplying division. When variable costs rather than full costs are used in this calculation, the mark up will need to be higher to cover both the fixed… … Big dictionary of business and management