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1 расчетные затраты
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2 сметный расход
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3 затраты расчетные
estimated expenditures(s) -
4 сметный
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5 расходы предполагаемые
estimated expenditures/ expenses -
6 предполагаемые расходы
Русско-английский юридический словарь > предполагаемые расходы
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7 расходы по смете
Banks. Exchanges. Accounting. (Russian-English) > расходы по смете
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8 сметные расходы
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9 расход
сущ.(издержки, затраты) charges;cost(s);expenditure(s);expense(s);spending;( потребление) consumption- годовой расход
- приход и расход\расходы на вооружение — arms (armaments) expenditures (expenses) \расходы на общественные нужды — social costs (expenditures)
административные \расходы — administrative costs (expenses)
арбитражные \расходы — arbitration costs (expenses)
брать на себя (покрывать) \расходы — to cover (defray) the expenses
бюджетные \расходы — budgetary expenditures
валютные \расходы — currency expenditures
военные \расходы — military expenditures (expenses, spending)
возмещать (понесённые) \расходы — to indemnify (reimburse) smb for the expenses (incurred); recover (refund) smb’s expenses
государственные \расходы — government (public) expenditures (expenses, spending)
дополнительные \расходы — additional (extra) charges (costs, expenses)
дорожные \расходы — travel (travelling) expenses
командировочные \расходы — travel (travelling) allowance (expenses)
мелкие \расходы — minor (petty, trivial) expenses
накладные \расходы — burden charges (cost|s); overhead charges (cost|s, expenses)
непредвиденные \расходы — contingencies; incidental (unforeseen) expenses
нести \расходы — to bear (incur) the charges (expenses)
организационные \расходы — organization expenses
первоначальные \расходы — initial outlay
предполагаемые \расходы — estimated expenditures (expenses)
принимать участие (участвовать) в \расходах — to share the expenses
сокращать \расходы — to cut down (put down, reduce) the expenses
транспортные \расходы — carriage (transport, transportation) charges (expenses)
фактические \расходы — actual expenses
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10 сметные расходы
1) Economy: budgeted expenses, calculated costs, estimated costs, estimated expenditure2) Advertising: budgeting expenditure3) Business: estimated expenditures -
11 ожидаемые расходы
1) General subject: estimated expenditures2) Military: prospective expenditures, prospective spending3) Oil: (прогнозируемые) cost estimate4) Advertising: anticipated expenditure5) oil&gas: estimate -
12 оцениваемые затраты
Универсальный русско-английский словарь > оцениваемые затраты
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13 расчётные затраты
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14 сметный расход
Business: estimated expenditures -
15 budget management
Finthe comparison of actual financial results with the estimated expenditures and revenues for the given time period of a budget and the taking of corrective action as necessary -
16 predračunska vrednost projekta/pogona
• estimated costs and expendituresSerbian-English dictionary > predračunska vrednost projekta/pogona
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17 amortization
Fin1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.EXAMPLEFor tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.Initial cost/useful life = amortization per yearFor example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.$10,000/10 = $1,000 per yearThe amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.Intangibles that can be amortized can include:Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.Organization costs are usually amortized over 60 months;Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.2. the repayment of the principal and interest on a loan in equal amounts over a period of time -
18 Spesen
Spesen pl 1. FIN bank charges; 2. RW expenses, out-of-pocket expenses • jmdm. wenig Spesen geben GEN put sb on short allowance • Spesen aufgliedern FIN break down expenses • Spesen werden übernommen GEN all expenses paid* * *pl 1. < Finanz> bank charges; 2. < Rechnung> expenses, out-of-pocket expenses ■ jmdm. wenig Spesen geben < Geschäft> put sb on short allowance ■ Spesen aufgliedern < Finanz> break down expenses ■ Spesen werden übernommen < Geschäft> all expenses paid* * *Spesen
charge[s], expenses [incurred], out-of-pocket expenses (Br.), expenditure, (Gebühren) fees, (Kosten) cost[s];
• ab an (abzüglich der) Spesen charges to be deducted;
• einschließlich aller Spesen including all charges;
• franko Spesen free of charges;
• gegen Erstattung der Spesen with out-of-pocket expense;
• nach Abzug aller Spesen all deductions made;
• nach Abzug Ihrer Spesen after deducting your charges;
• unter Einschluss (zuzüglich) der Spesen including the expenses;
• unter Inbegriff sämtlicher Spesen all charges included;
• unter Nachnahme der Spesen charges forwarded (Br.), expenses to be collected;
• zuzüglich der Spesen including the expenses;
• zuzüglich Ihrer Spesen by adding your charges;
• abzugsfähige Spesen charges to be deducted, (Steuerwesen) permissible expenses;
• aufgelaufene Spesen accrued expenses;
• diverse Spesen sundries, sundry expense;
• einmalige Spesen non-recurring expenses;
• erwachsene Spesen cost involved (accrued);
• feste Spesen fixed charges;
• fremde Spesen (Bank) cost of our correspondent;
• geschätzte Spesen estimated charges;
• kleine Spesen petty charges (expenses), small charges;
• laufende Spesen current (standing) expenses;
• übliche Spesen (Bank) normal service charges;
• verausgabte Spesen out-of-pocket expenses;
• vereinbarte Spesen agreed costs;
• wiederkehrende Spesen fixed charges;
• seine Spesen abrechnen to account for one’s expenses;
• Mittagessen über Spesen abrechnen to justify a lunch as business expense;
• Spesen absetzen to deduct expenses;
• jem. 40 $ und den Ersatz der Spesen anbieten to offer s. o. 40 $ and expenses;
• Spesen aufschlüsseln to break down expenditure (expenses);
• Spesen begleichen to refund the expenses;
• fast alle Spesen ersetzt (erstattet) bekommen to get a good percentage on one’s outlay;
• gerechtfertigte Spesen erstattet bekommen to recover one’s expenses properly incurred;
• für Spesen belasten to expense;
• Konto mit sämtlichen Spesen belasten to charge an account with all the expenses;
• jds. Spesen bestreiten to defray s. one’s expenses;
• jem. die (seine) Spesen ersetzen to reimburse s. o. for his costs, to allow s. o. his expenses, to indemnify s. o. for expenses incurred;
• Spesen erstatten to refund the expenses;
• Spesen niedrig halten to hold (keep) down expenditure (expenses);
• jds. Spesen herabsetzen to cut down s. one’s allowances;
• hohe Spesen aushalten können to stand the racket (US sl.);
• Spesen nachnehmen to charge expenses forward;
• doppelte Spesen in Rechnung stellen to double-bill;
• Spesen genauestens überwachen to keep a strict account of expenses;
• Spesen umlegen to apportion the expenses;
• Spesen vergüten to reimburse travelling expenses (expenses incurred);
• Spesen verringern to cut down expenses;
• Spesen zurückerstatten to refund the expenditure;
• Spesenabrechnung statement of expenses, expense sheet (record, report), note of travelling expenses (Br.);
• Spesenabrechnungen lasch behandeln to be lax in handling expenses;
• nach Spesenabzug ultra reprisal;
• Spesenabzüge expense-account deduction;
• Spesenanschlag expense budget, cost account;
• Spesenanteil share of the expenses, cost rate;
• Spesenaufgliederung expense classification, breakdown of expenses (expenditures) (US);
• Spesenaufstellung statement of expenses, specification of disbursements;
• Spesenaufwand begrenzen to put a stop to expenditures;
• Spesenaufzeichnung costs records;
• Spesenausgaben expense-account spending;
• Spesenbegrenzung abridgement of expenses;
• Spesenbelastung (Versicherung) expense loading;
• Spesenbelastungsformular sundries debit form. -
19 обязательные затраты
Русско-английский большой базовый словарь > обязательные затраты
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20 смета затрат
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