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121 direct
direct [dɪ'rekt]diriger ⇒ 1 (a), 1 (d), 1 (g), 2 (a), 2 (b) réaliser ⇒ 1 (b) adresser ⇒ 1 (c) ordonner ⇒ 1 (e) instruire ⇒ 1 (f) faire de la réalisation ⇒ 2 (c) direct ⇒ 3 (a)-(c), 3 (e) exact ⇒ 3 (d) directement ⇒ 4(a) (supervise → business) diriger, gérer, mener; (→ office, work) diriger; (→ movements) guider; (→ traffic) régler(b) Cinema, Radio & Television (film, programme) réaliser; (actors) diriger; Theatre (play) mettre en scène;∎ directed by Danny Boyle Cinema, Radio & Television réalisation Danny Boyle; Theatre mise f en scène Danny Boyle∎ please direct your remarks to the chairperson veuillez adresser vos observations au président;∎ the accusation was directed at him l'accusation le visait;∎ he directed my attention to the map il a attiré mon attention sur la carte;∎ we should direct all our efforts towards improving our education service nous devrions consacrer tous nos efforts à améliorer notre système scolaire∎ I directed my steps homewards je me suis dirigé vers la maison;∎ can you direct me to the train station? pourriez-vous m'indiquer le chemin de la gare?(e) (instruct) ordonner;∎ he directed them to leave at once il leur a donné l'ordre de partir immédiatement;∎ she directed him to take control of the project elle l'a chargé de prendre en main le projet;∎ I did as I was directed j'ai fait comme on m'avait dit ou comme on m'en avait donné l'ordre;∎ take as directed (on drugs packaging) se conformer à la prescription du médecin∎ to direct the jury instruire le jury;∎ the judge directed the jury to bring in a verdict of guilty le juge incita le jury à rendre un verdict de culpabilité;∎ American directed verdict = verdict rendu par le jury sur la recommandation du juge∎ it's her first chance to direct Cinema, Radio & Television c'est la première fois qu'elle a l'occasion de faire de la réalisation; Theatre c'est la première fois qu'elle a l'occasion de faire de la mise en scène;∎ he's never directed before il n'a jamais fait de mise en scène(a) (straight) direct;∎ direct flight/route vol m/chemin m direct;∎ direct heating/lighting chauffage m/éclairage m direct(b) (immediate → cause, effect) direct, immédiat;∎ she has direct control over the finances les questions financières relèvent directement de sa responsabilité;∎ he's a direct descendant of the King il descend du roi en ligne directe;∎ keep out of direct sunlight (on packaging) évitez l'exposition directe au soleil;∎ you're not in direct danger of catching the disease vous ne courez pas de risque immédiat d'attraper cette maladie∎ he was always very direct with us il nous a toujours parlé très franchement;∎ she asked some very direct questions elle a posé des questions parfois très directes∎ direct quotation citation f exacte;∎ it's the direct opposite of what I said c'est exactement le contraire de ce que j'ai dit4 adverb(go) directement, tout droit;∎ to travel direct from London to Edinburgh prendre un train/un vol/ etc direct de Londres à Edimbourg;∎ to dispatch goods direct to sb expédier des marchandises directement à qn;∎ the concert will be broadcast direct from Paris ce concert sera transmis en direct de Paris►► Computing direct access accès m direct;direct action action f directe;direct advertising publicité f directe;direct banking banque f à distance;Telecommunications direct broadcast satellite satellite m de télédiffusion directe;direct costs charges fpl directes, frais mpl directs;direct cost accounting (méthode f de) comptabilité f des coûts variables;direct costing méthode f des coûts variables ou proportionnels;Electricity direct current courant m continu;∎ to pay by direct debit payer par prélèvement automatique;Telecommunications direct dialling automatique m;direct fixed costs coûts mpl fixes directs ou attribuables;direct hit coup m au but;∎ to score a direct hit on sth (of bomber) toucher qch en plein dans le mille; (of bomb) tomber en plein dans qch;∎ the missile made a direct hit le missile a atteint son objectif;∎ the palace is built to withstand a direct hit le palais a été construit pour résister à une bombe lâché d'un avion ou à un missile;∎ the ship suffered two direct hits from missiles le bateau a été touché par deux missiles;direct investment investissement m direct;direct labour main-d'œuvre f directe;direct labour cost prix m de la main-d'œuvre directe;Telecommunications direct line ligne f directe;direct mail advertising publicité f directe, publicité f par publipostage;direct mail campaign campagne f de publicité directe;direct marketing marketing m direct;Computing direct memory access accès m direct à la mémoire;Grammar direct object complément m (d'objet) direct;direct purchasing achats mpl directs;Grammar direct question question f au style direct;Politics direct rule = contrôle direct du maintien de l'ordre par le gouvernement britannique en Irlande du Nord imposé en 1972;direct selling vente f directe;Finance direct tax impôt m direct;Finance direct taxation imposition f directe -
122 acquisition price
учет цена приобретения [покупки\] (сумма, которая фактически была уплачена за какой-л. актив; в отличие от текущей рыночной цены аналогичного актива)Syn:See: -
123 HCA
1) Общая лексика: heading crossing angle2) Спорт: Hill Climb Assist3) Военный термин: High capacity Air Ambulance, Humanitarian and Civic Assistance4) Техника: half-cone angle, hard copy adapter, hexachloroacetone5) Химия: Hydroxy Citric Acid6) Юридический термин: The High Court Of Australia, State Health Care Authority (Washington)7) Бухгалтерия: historical cost accounting8) Радио: High Current Amplifier9) Сокращение: Hospital Corporation of America, Hotel Corporation of America10) Вычислительная техника: High-Contrast Addressing, Host Channel Adapter (Infini-Band)11) Полимеры: hexachloracetone12) Химическое оружие: Head of Contracting Activity13) Макаров: карбоангидраза человека14) Энергосистемы: host control area15) Общественная организация: Handicap Childrens Assocation, Hawaii Conservation Alliance16) Аэропорты: Big Spring, Texas USA17) НАСА: Hardware Configuration Audit -
124 облік з відбудовної вартості
replacement value accounting; current cost approachУкраїнсько-англійський словник > облік з відбудовної вартості
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125 действующая норма затрат
Accounting: current standard costУниверсальный русско-английский словарь > действующая норма затрат
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126 затраты, относимые на текущие расходы
Accounting: cost charged to current expense accountУниверсальный русско-английский словарь > затраты, относимые на текущие расходы
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127 малоценные внеоборотные материальные активы
Accounting: non-current tangible assets of low costУниверсальный русско-английский словарь > малоценные внеоборотные материальные активы
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128 малоценные необоротные материальные активы
Accounting: non-current tangible assets of low costУниверсальный русско-английский словарь > малоценные необоротные материальные активы
См. также в других словарях:
current cost accounting — ➔ accounting * * * current cost accounting UK US noun [U] ► ACCOUNTING CURRENT VALUE ACCOUNTING(Cf. ↑current value accounting) … Financial and business terms
current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their deprival value, which is the loss that a business would suffer if it were to be… … Accounting dictionary
current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their value to the business, which is the loss that a business would suffer if it were to… … Big dictionary of business and management
current cost accounting — /ˌkʌrənt kɒst əˌkaυntɪŋ/ noun a method of accounting which notes the cost of replacing assets at current prices, rather than valuing assets at their original cost. Abbr CCA … Marketing dictionary in english
current cost accounting — /ˌkʌrənt kɒst əˌkaυntɪŋ/ noun a method of accounting which notes the cost of replacing assets at current prices, rather than valuing assets at their original cost. Abbreviation CCA … Dictionary of banking and finance
current value accounting — ➔ accounting * * * current value accounting UK US noun [U] (also current cost accounting, also fair value accounting) ► ACCOUNTING a method of accounting based on the cost of replacing assets at the prices that would be paid now, rather than at… … Financial and business terms
current cost accounting — … Useful english dictionary
current-cost operating profit — Using current cost accounting, the amount remaining after the cost of sales adjustment, depreciation adjustment, and working capital adjustment have been made to the conventional accounting profit … Accounting dictionary
Cost Accounting Standards — (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to… … Wikipedia
historical-cost accounting — A system of accounting based on the principle that assets should be valued at historical cost It is relaxed to some extent by such practices as the valuation of stock at the lower of cost and net realizable value and, in the UK, revaluation of… … Big dictionary of business and management
historical-cost accounting — A system of accounting based primarily on the original costs incurred in a transaction. It is relaxed to some extent by such practices as the valuation of stock at the lower of cost and net realizable value and, in the UK, revaluation of fixed… … Accounting dictionary