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1 evaluate advantage
Экономика: оценивать преимущество -
2 to evaluate advantage
English-russian dctionary of contemporary Economics > to evaluate advantage
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3 to evaluate advantage
English-russian dctionary of diplomacy > to evaluate advantage
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4 advantage
n1) преимущество2) выгода; польза; льгота
- added advantage
- additional advantage
- basic advantage
- common advantage
- comparative advantages
- decided advantage
- distinct advantage
- economic advantage
- equal advantage
- financial advantage
- incidental advantage
- main advantage
- major advantage
- manifold advantages
- marketing advantages
- maximum advantage
- mutual advantage
- natural advantages
- net advantages
- obvious advantage
- numerous advantages
- preferential advantages
- price advantages
- prime advantage
- singular advantage
- tax advantages
- for mutual advantage
- assess advantage
- carry a tax advantage over smth
- derive advantage
- evaluate advantage
- gain an advantage
- give advantages
- offset tax advantages
- provide advantages
- score an advantage
- turn to advantage
- use to advantageEnglish-russian dctionary of contemporary Economics > advantage
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5 advantage
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6 оценивать преимущество
Economy: assess advantage, evaluate advantageУниверсальный русско-английский словарь > оценивать преимущество
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7 valorar
v.1 to value (tasar) (propiedad, obra).la casa está valorada en 25 millones the house is valued at 25 million2 to evaluate, to assess.su actuación ha sido valorada muy positivamente her performance has been judged very favorablyel peor valorado entre todos los candidatos the least favored among the candidates3 to value.valoran mucho los conocimientos de inglés they value a knowledge of English very highly4 to appraise, to price, to evaluate, to give an estimate on.María valora los bienes Mary appraises the assets.5 to appreciate, to value, to cherish, to esteem.Ella valora los regalos She appreciates the gifts.6 to appreciate to.María valora poder caminar de nuevo Mary appreciates to be able to walk again7 to weigh.Ellos valoraron la decisión The weighed the decision.* * *1 (tasar) to value, calculate the value of2 (aumentar el valor) to raise the value of\valorar a alguien en mucho figurado to hold somebody in high esteem* * *verb1) to assess, evaluate2) value* * *VT1) (=tasar) [+ joya, obra de arte] to value (en at); [+ daños, pérdidas] to assess (en at)las pérdidas han sido valoradas en miles de millones — the damage has been estimated o assessed at thousands of millions
2) (=apreciar) [+ cualidad] to value, appreciateno sabes valorar la amistad — you don't value o appreciate friendship
un trabajo no valorado por la sociedad — it is a job which is not valued o appreciated by society
"se valorarán los conocimientos de inglés" — "knowledge of English an advantage"
3) (=revalorizar) to raise the value of4) (Quím) to titrate* * *verbo transitivoa) <joya/cuadro> to value; <pérdida/daño> to assessla casa está valorada en... — the house is valued at...
las pérdidas se valoran en varios millones de dólares — the damage is estimated at several million dollars
b) (frml) <trabajo/actuación> to assessvalorar algo positivamente/negativamente — to consider something to be positive/negative
c) <amistad/lealtad> to value* * *= appraise, rate, value, respect, cherish, prize [prise, -USA], hold + Nombre + dear.Ex. Historical archives may be briefly be defined as that portion of the total mass of records which, being no longer current, have been appraised and selected for permanent preservation.Ex. A questionnaire sought to determine which selection aids were rated as being important and which were seldom used.Ex. Often, the facilities offered by a co-operative may not be as sophisticated as those available from software vendors, but the support of a group of libraries is valued.Ex. She paid everyone the compliment of respecting what is subtle and unique in each of them.Ex. The British Museum Reading Room is filled with cranks, hacks, poverty-stricken scholars who cherish their hobby.Ex. She was so poor that she had nothing but one single hen, which she prized as the apple of her eye.Ex. Cuts in Government agriculture spending are an attack on everything we hold dear in this country.----* valorar Algo mucho = value + Nombre + highly.* * *verbo transitivoa) <joya/cuadro> to value; <pérdida/daño> to assessla casa está valorada en... — the house is valued at...
las pérdidas se valoran en varios millones de dólares — the damage is estimated at several million dollars
b) (frml) <trabajo/actuación> to assessvalorar algo positivamente/negativamente — to consider something to be positive/negative
c) <amistad/lealtad> to value* * *= appraise, rate, value, respect, cherish, prize [prise, -USA], hold + Nombre + dear.Ex: Historical archives may be briefly be defined as that portion of the total mass of records which, being no longer current, have been appraised and selected for permanent preservation.
Ex: A questionnaire sought to determine which selection aids were rated as being important and which were seldom used.Ex: Often, the facilities offered by a co-operative may not be as sophisticated as those available from software vendors, but the support of a group of libraries is valued.Ex: She paid everyone the compliment of respecting what is subtle and unique in each of them.Ex: The British Museum Reading Room is filled with cranks, hacks, poverty-stricken scholars who cherish their hobby.Ex: She was so poor that she had nothing but one single hen, which she prized as the apple of her eye.Ex: Cuts in Government agriculture spending are an attack on everything we hold dear in this country.* valorar Algo mucho = value + Nombre + highly.* * *valorar [A1 ]vtA1 (tasar) ‹joyas/cuadros› to value; ‹pérdidas/daños› to assess valorar algo EN algo:el cuadro está valorado en 2 millones de dólares the picture is valued at 2 million dollarslas pérdidas se valoran en varios millones de dólares the damage is estimated at several million dollarsuna vida no se puede valorar en dinero you cannot put a value on a person's life2 ( frml) (considerar) to assessvaloró la actuación de su predecesor he assessed his predecessor's performance(+ compl): valoran positivamente esta nueva política they consider o judge this new policy to be positivesu cambio de actitud fue valorado negativamente her change of attitude was viewed unfavorably3 (apreciar, estimar) to appreciateno sabes valorar la amistad you don't appreciate the true value of friendship, you don't value friendship as you shouldvaloraba muy poco su dedicación he attached very little value to her dedicationvaloro mucho su lealtad I value your loyalty very highly[ S ] se valorará experiencia experience an advantageB ( Quím) to titrate* * *
valorar ( conjugate valorar) verbo transitivo
‹pérdida/daño› to assess;
valorar algo en algo to value/assess sth at sth;
valorar verbo transitivo
1 (dar un valor, precio) to value
2 (tener en estima, consideración) to value: no valora lo que estás haciendo, he doesn't appreciate what you are doing
' valorar' also found in these entries:
Spanish:
cotizar
- estimar
- invalorable
English:
appreciate
- assess
- price
- value
- appraise
- estimate
- evaluate
- prize
* * *valorar vt1. [tasar] [obra de arte] to value;[daños] to assess, to estimate;la casa está valorada en 25 millones the house is valued at 25 million2. [evaluar] to evaluate, to assess;su actuación ha sido valorada muy positivamente her performance has been judged very favourably;el peor valorado entre todos los candidatos the least favoured among the candidates3. [apreciar] to value;no saben valorar el trabajo de los enseñantes they do not value the work that teachers do;valoran mucho los conocimientos de inglés they value a knowledge of English very highly* * *v/t1 ( tasar) value (en at)2 ( estimar) appreciate, value* * *valorar vt1) evaluar: to evaluate, to appraise, to assess2) apreciar: to value, to appreciate* * *valorar vb to value -
8 parecido
adj.similar, analogous, alike, akin.m.resemblance, likeness, parallel, similarity.past part.past participle of spanish verb: parecer.* * *► adjetivo1 similar1 resemblance, likeness\tener parecido con alguien to bear a resemblance to somebodybien parecido,-a good-lookingmal parecido,-a ugly————————1 resemblance, likeness* * *1. noun m.1) similarity2) resemblance2. (f. - parecida)adj.1) alike2) similar* * *1. ADJ1) (=similar) similarser parecido a algo — to be similar to sth, be like sth
mi reloj es muy parecido al tuyo — my watch is very similar to yours, my watch is very like yours
ser parecido a algn — [de aspecto] to look like sb; [de carácter] to be like sb
2)bien parecido — good-looking, nice-looking, handsome
2.SM resemblance, likenessyo no te veo el parecido con tu hermano — I can't see the resemblance o likeness between you and your brother
hay un gran parecido entre las dos historias — there is a great resemblance o likeness between the two stories, the two stories are very alike
* * *I- da adjetivono son tan parecidos — ( personas) they're not so alike; ( cosas) they're not that similar
IIeres muy parecido a tu padre — you're a lot like your father; bien parecido, mal parecido
masculino resemblancetiene cierto parecido con su hermano — he bears some o a certain resemblance to his brother
son de un parecido asombroso — there's a startling resemblance o likeness between them
* * *= like, similar, common thread, resemblance, like-minded, alike, sameness, similitude, kindred.Nota: Véase red para otras palabras terminadas con este sufijo.Ex. Inversion may offer the advantage of grouping like subjects.Ex. Both the author and the subject approach for nonbook materials can be regarded as broadly similar for all media.Ex. The life of William Lowndes shows a common thread with that of Robert Watt in being far from a happy one.Ex. We have already pointed out the startling resemblance between this and the published outline of the 'new' BSO being prepared for UNISIST.Ex. Directories of organizations and human resources are an excellent means of knowing who is doing what and where and assist in the networking among like-minded institutions.Ex. Although users are better informed than non-users, they are fairly alike in their attitudes toward such issues as capital punishment and the effect of alcohol on driving.Ex. A new wave of books dealing frankly with such concerns as sex, alcoholism and broken homes was seen as a breakthrough, but plots and styles have begun to show a wearying sameness.Ex. The third type of interpretation also embodies delicacy, but a kind that resembles narcissistic similitude and involution, with even suggestions of unisexuality.Ex. The indexer must evaluate whether the index user will profit if a distinction is made between two kindred terms.----* bien parecido = personable, good looking.* lo más parecido a = the nearest thing to.* muy parecido a = much like.* o algo parecido = or something of that sort, or something to that effect, or something of that nature, or anything like that, or words to that effect.* parecido a = akin to, equalling that, along the lines of, to the effect of, kind of like.* parecido a la realidad = lifelike [life-like].* parecido a las noticias = news-type.* parecido a los pelos = hair-like.* parecido a una avispa = waspish.* parecido a una bandeja = tray-like.* parecido a una caja = boxlike.* parecido a una capa = cape-like.* parecido a un ácaro = mite-like.* parecido a una catedral = cathedral-like.* parecido a una oficina de información al ciudadano = CAB-type.* parecido a un catálogo = catalogue type.* parecido a un desierto = desert-like.* parecido a un diccionario = dictionary-like.* parecido a un laberinto = maze-like.* parecido a un paraíso = paradise-like.* parecido a un remo = paddle-like.* parecido a un sistema experto = expert-type.* parecido a un televisor = TV-like.* parecido a un tiburón = sharky.* parecido a un violín = fiddle-like.* ser parecido = be on a par.* * *I- da adjetivono son tan parecidos — ( personas) they're not so alike; ( cosas) they're not that similar
IIeres muy parecido a tu padre — you're a lot like your father; bien parecido, mal parecido
masculino resemblancetiene cierto parecido con su hermano — he bears some o a certain resemblance to his brother
son de un parecido asombroso — there's a startling resemblance o likeness between them
* * *= like, similar, common thread, resemblance, like-minded, alike, sameness, similitude, kindred.Nota: Véase red para otras palabras terminadas con este sufijo.Ex: Inversion may offer the advantage of grouping like subjects.
Ex: Both the author and the subject approach for nonbook materials can be regarded as broadly similar for all media.Ex: The life of William Lowndes shows a common thread with that of Robert Watt in being far from a happy one.Ex: We have already pointed out the startling resemblance between this and the published outline of the 'new' BSO being prepared for UNISIST.Ex: Directories of organizations and human resources are an excellent means of knowing who is doing what and where and assist in the networking among like-minded institutions.Ex: Although users are better informed than non-users, they are fairly alike in their attitudes toward such issues as capital punishment and the effect of alcohol on driving.Ex: A new wave of books dealing frankly with such concerns as sex, alcoholism and broken homes was seen as a breakthrough, but plots and styles have begun to show a wearying sameness.Ex: The third type of interpretation also embodies delicacy, but a kind that resembles narcissistic similitude and involution, with even suggestions of unisexuality.Ex: The indexer must evaluate whether the index user will profit if a distinction is made between two kindred terms.* bien parecido = personable, good looking.* lo más parecido a = the nearest thing to.* muy parecido a = much like.* o algo parecido = or something of that sort, or something to that effect, or something of that nature, or anything like that, or words to that effect.* parecido a = akin to, equalling that, along the lines of, to the effect of, kind of like.* parecido a la realidad = lifelike [life-like].* parecido a las noticias = news-type.* parecido a los pelos = hair-like.* parecido a una avispa = waspish.* parecido a una bandeja = tray-like.* parecido a una caja = boxlike.* parecido a una capa = cape-like.* parecido a un ácaro = mite-like.* parecido a una catedral = cathedral-like.* parecido a una oficina de información al ciudadano = CAB-type.* parecido a un catálogo = catalogue type.* parecido a un desierto = desert-like.* parecido a un diccionario = dictionary-like.* parecido a un laberinto = maze-like.* parecido a un paraíso = paradise-like.* parecido a un remo = paddle-like.* parecido a un sistema experto = expert-type.* parecido a un televisor = TV-like.* parecido a un tiburón = sharky.* parecido a un violín = fiddle-like.* ser parecido = be on a par.* * *no los veo tan parecidos como dicen I don't think they're as much alike as people sayson muy parecidas de cara they have very similar featuresllevaba una especie de capa o algo parecido she was wearing a kind of cape or something like thatyo tengo una falda muy parecida I have a very similar skirtparecido A algo/algn similar TO sth/sberes muy parecido a tu padre you're a lot like o ( BrE) very like your fatherresemblancetiene cierto parecido con su hermano he bears some resemblance o a certain resemblance to his brotherno le encuentro ningún parecido con su familia I can't see any family resemblancetiene un gran parecido a or con Jaime there is a close resemblance between him and Jaime, he's a lot like Jaime, he and Jaime are very alikeson de un parecido asombroso there's a startling resemblance o likeness between them* * *
Del verbo parecer: ( conjugate parecer)
parecido es:
el participio
Multiple Entries:
parecer
parecido
parecer 1 ( conjugate parecer) verbo intransitivo
1 ( aparentar ser):
no pareces tú en esta foto this picture doesn't look like you (at all);
parecía de cuero it looked like leather;
parece ser muy inteligente she seems to be very clever
2 ( expresando opinión) (+ me/te/le etc):
¿qué te parecieron? what did you think of them?;
vamos a la playa ¿te parece? what do you think, shall we go to the beach?;
si te parece bien if that's alright with you;
me parece que sí I think so;
¿a ti qué te parece? what do you think?;
me parece importante I think it's important;
me pareció que no era necesario I didn't think it necessary;
hazlo como mejor te parezca do it however o as you think best;
me parece mal que vaya sola I don't think it's right that she should go on her own
3 ( dar la impresión) (en 3a pers): así parece or parece que sí it looks like it;◊ aunque no lo parezca, está limpio it might not look like it, but it's clean;
parece que va a llover it looks like (it's going to) rain;
parece que fue ayer it seems like only yesterday;
parece mentira que tenga 20 años it's hard to believe o I can't believe that he's 20;
parece que fuera más joven you'd think she was much younger
parecerse verbo pronominal
( en el carácter) to be like sb/sth
◊ no se parecen en nada they're not/they don't look in the least bit alike;
se parecen mucho they are very similar
parecer 2 sustantivo masculino ( opinión) opinion;
son del mismo parecido they're of the same opinion
parecido 1 -da adjetivo [ser] ‹ personas› alike;
‹ cosas› similar;
una especie de capa o algo parecido a cape or something like that;
parecido A algo similar to sth;
eres muy parecido a tu padre you're a lot like your father
parecido 2 sustantivo masculino
resemblance, similarity;
tiene cierto parecido con su hermano he bears some o a certain resemblance to his brother;
hay un parecido en sus estilos there is a resemblance o similarity in their styles
parecer 1 sustantivo masculino
1 (juicio, opinión) opinion
cambiar de parecer, to change one's mind
2 frml (aspecto, presencia) appearance
parecer 2 verbo intransitivo
1 (tener un parecido) to look like: pareces una reina, you look like a queen
(tener un aspecto) to look: pareces agotado, you look exhausted
2 (causar una impresión) to seem: parecía tener prisa, he seemed to be in a hurry
su intención parece buena, his intention seems good
3 (al emitir un juicio) le pareces un engreído, he thinks you are a bighead
me parece inoportuno, it seems very ill-timed to me
¿qué te parece si vamos al cine?, what about going to the cinema?
4 (uso impersonal) parece que va a haber tormenta, it looks as if there's going to be a storm
no parece que le importe, it doesn't seem to bother him
parecido,-a adjetivo
1 alike, similar 2 bien parecido, good-looking
II sustantivo masculino likeness, resemblance: no guarda parecido con el anterior, it doesn't bear any resemblance to the previous one
' parecido' also found in these entries:
Spanish:
afín
- aire
- clavada
- clavado
- copia
- identidad
- igual
- igualdad
- imitación
- parecer
- parecerse
- parecida
- reconocerse
- semejante
- sí
- asemejar
- recordar
- vago
English:
alike
- difference
- exact
- lacy
- like
- likeness
- parallel
- similar
- similarity
- similarly
- such
- thing
- close
- -like
- resemblance
- rounders
- rubbery
- salad
- vaguely
* * *parecido, -a♦ adjsimilar;parecido a similar to, like;es parecido a su padre he resembles his father;¡habráse visto cosa parecida! have you ever heard o seen the like?;bien parecido [atractivo] good-looking;mal parecido [feo] ugly♦ nmresemblance (con/entre to/between);el parecido entre todos los hermanos es asombroso there's a startling resemblance between all the brothers;tiene un gran parecido a John Wayne he looks very like John Wayne;cualquier parecido es pura coincidencia any similarity is purely coincidental* * *I adj similar;bien parecido good-looking;no mal parecido not bad-lookingII m similarity;tener un gran parecido look a lot alike* * *parecido, -da adj1) : similar, alike2)bien parecido : good-lookingparecido nm: resemblance, similarity* * *parecido1 adj similarparecido2 n (semejanza) resemblance / similarity -
9 similar
adj.similar.m.match, par.* * *► adjetivo1 similar* * *adj.* * *ADJ similar (a to)* * *adjetivo similar* * *= associated, like, similar, like-minded, collateral, nonunique [non-unique], alike, coterminous [co-terminous], parallel, suchlike, consistent, kindred.Nota: Véase red para otras palabras terminadas con este sufijo.Ex. This list makes recommendations about the use of references for the display of relationships in a catalogue, index or data base, in order to guide users between connected or associated terms.Ex. Inversion may offer the advantage of grouping like subjects.Ex. Both the author and the subject approach for nonbook materials can be regarded as broadly similar for all media.Ex. Directories of organizations and human resources are an excellent means of knowing who is doing what and where and assist in the networking among like-minded institutions.Ex. If there are two or more collateral printed texts which were set from manuscript copy, not from other printed editions, the editor must choose one or other of them as copy-text on the basis of whatever he can discover about their relative status = Si existen dos o más textos impresos similares que se compusieron a partir del mismo original, no de otras ediciones impresas, el editor debe escoger uno u otro como texto fuente a partir de aquello que pueda descubrir que los diferencie.Ex. Our estimation is that we have 845,000 nonunique names in the MARC data base.Ex. Although users are better informed than non-users, they are fairly alike in their attitudes toward such issues as capital punishment and the effect of alcohol on driving.Ex. Sample articles were chosen for subjects coterminous with each other for 1950, 60 and 70.Ex. The increasing demand for paper of all sorts, which the giant productivity of the Fourdrinier machine could easily meet, resulted in a parallel demand for rags which was soon outstripping the supply.Ex. I think this should all be interpreted as a challenge, rather than as a mandate for complacency or suchlike.Ex. In order to achieve good consistent indexing the indexer must have a thorough appreciation of the structure of the subject and the nature of the contribution that the document makes to the advancement of knowledge.Ex. The indexer must evaluate whether the index user will profit if a distinction is made between two kindred terms.----* con las características similares a las de texto = text-like.* de forma muy similar a = in much the same way as.* de intereses similares = of like interest.* de manera similar = in a similar way.* de manera similar a = in a similar manner to.* de un modo similar = in a similar vein.* muy similar a = much like.* o algo similar = or something of that sort, or something to that effect, or something of that nature, or words to that effect.* para personas con intereses similares = birds-of-a-feather.* ser similar = be on a par.* ser similar a = be nothing short of.* similar a = akin to, of the type, along the lines of, to the effect of.* similar a la realidad = lifelike [life-like].* similar a un bolígrafo = pen-like.* y similares = and the kind.* * *adjetivo similar* * *= associated, like, similar, like-minded, collateral, nonunique [non-unique], alike, coterminous [co-terminous], parallel, suchlike, consistent, kindred.Nota: Véase red para otras palabras terminadas con este sufijo.Ex: This list makes recommendations about the use of references for the display of relationships in a catalogue, index or data base, in order to guide users between connected or associated terms.
Ex: Inversion may offer the advantage of grouping like subjects.Ex: Both the author and the subject approach for nonbook materials can be regarded as broadly similar for all media.Ex: Directories of organizations and human resources are an excellent means of knowing who is doing what and where and assist in the networking among like-minded institutions.Ex: If there are two or more collateral printed texts which were set from manuscript copy, not from other printed editions, the editor must choose one or other of them as copy-text on the basis of whatever he can discover about their relative status = Si existen dos o más textos impresos similares que se compusieron a partir del mismo original, no de otras ediciones impresas, el editor debe escoger uno u otro como texto fuente a partir de aquello que pueda descubrir que los diferencie.Ex: Our estimation is that we have 845,000 nonunique names in the MARC data base.Ex: Although users are better informed than non-users, they are fairly alike in their attitudes toward such issues as capital punishment and the effect of alcohol on driving.Ex: Sample articles were chosen for subjects coterminous with each other for 1950, 60 and 70.Ex: The increasing demand for paper of all sorts, which the giant productivity of the Fourdrinier machine could easily meet, resulted in a parallel demand for rags which was soon outstripping the supply.Ex: I think this should all be interpreted as a challenge, rather than as a mandate for complacency or suchlike.Ex: In order to achieve good consistent indexing the indexer must have a thorough appreciation of the structure of the subject and the nature of the contribution that the document makes to the advancement of knowledge.Ex: The indexer must evaluate whether the index user will profit if a distinction is made between two kindred terms.* con las características similares a las de texto = text-like.* de forma muy similar a = in much the same way as.* de intereses similares = of like interest.* de manera similar = in a similar way.* de manera similar a = in a similar manner to.* de un modo similar = in a similar vein.* muy similar a = much like.* o algo similar = or something of that sort, or something to that effect, or something of that nature, or words to that effect.* para personas con intereses similares = birds-of-a-feather.* ser similar = be on a par.* ser similar a = be nothing short of.* similar a = akin to, of the type, along the lines of, to the effect of.* similar a la realidad = lifelike [life-like].* similar a un bolígrafo = pen-like.* y similares = and the kind.* * *similar similar A algo similar TO sth* * *
similar adjetivo
similar;
similar A algo similar to sth
similar adjetivo similar
' similar' also found in these entries:
Spanish:
afín
- análoga
- análogo
- enfoque
- julepe
- parecida
- parecido
- pareja
- parejo
- semejante
- sí
- símil
- tenor
- vecina
- vecino
- asemejar
- carajillo
- chueca
- parecer
- rayuela
- salchichón
- tejo
English:
similar
- uncannily
- akin
- broadly
- gravitate
- kindred
- like
- net
- similarly
- unlike
* * *similar adj* * *adj similar;y similares and the like* * *similar adjsemejante: similar, alike* * *similar adj similar -
10 flow-through shares
фин. проточные акции* Details of the Flow-Through Shares (FTSs) and Flow-Through Warrants (FTWs) Subscribed.http:www.greaterkwchamber.com/market_watch_flowthru_Jun04.shtmlFlow-Through shares are one of the few remaining tax-assisted investment vehicles available to investors in Canada. Flow-Through Limited Partnerships are tax-advantaged vehicles designed to invest in a portfolio of flow-through shares, usually issued by resource-based companies. Since the introduction of the tax system in 1954, the Canadian government has been working on additional ways to encourage exploration and development in the resource sector. In the 1993 Federal budget, the government allowed certain investors to deduct exploration expenses against income. Since that time there has been a dramatic increase in exploration activity.Flow-through shares do not exist to circumvent any tax rules or to take advantage of any loopholes in the Tax Act. These flow-through shares benefit from certain provisions within the Tax Act that were explicitly created by government, as mentioned above.There are actually three advantages created by flow-through shares, with respect to taxation. The primary benefit of flow-through share investing is the ability of the investment to convert income, in the current year, into capital gains in future years. With the preferential tax treatment of capital gains over income, there is an immediate benefit to the investor. The second is that a tax deferral is created.It is assumed, unless in a highly inflationary environment, that if one can defer the payment of taxes to a later date, that individual has gained a definite advantage. The third advantage created is through tax efficiency. The purchase and subsequent tax credit creates an ACB or adjusted cost base of zero. This is part of the first advantage, whereby income is converted into capital gains. However, there is an added advantage with this conversion. It allows an individual to benefit from capital losses, those losses that have accumulated from past investments in non-registered accounts, by creating capital gains that can be partially or fully offset by those losses.In evaluating tax shelters, it is important to evaluate the tax shelter in the same way as a non-tax shelter investment. That is to say legal and accounting advisers should be consulted and the investment should be examined from a business risk and return point of view. For example, with a real estate investment, the real estate market in the target area should be examined. It may not make a lot of sense to acquire real estate, even if tax sheltered, in a market which is declining. -
11 double
double [dubl]1. adjective2. masculine nouna. ( = quantité) gagner le double (de qn) to earn twice as much (as sb)• le double dames/mixte the ladies'/mixed doublesd. [de dés, dominos] double3. adverb[payer, compter] double4. compounds* * *dubl
1.
adjectif [quantité, somme, dose, épaisseur, consonne] doubleà double effet — dual ou double action (épith)
mouchoirs double épaisseur — two-ply tissues GB ou Kleenex®
double nationalité — dual citizenship, dual nationality
2.
adverbe [compter, voir] double
3.
nom masculin1) ( deux fois plus) doublec'est le double de ce que j'ai payé! — that's double ou twice what I paid!
leur piscine fait le double de la nôtre — their swimming-pool is twice as big as ours ou is twice the size of ours
2) ( exemplaire supplémentaire) ( de document) copy; ( de personne) doubleprends ce livre, je l'ai en double — take this book, I've got two copies of it
* * *dubl1. adj1) (= deux fois plus grand) (bénéfices, surface) double2) (= comportant deux éléments) doubleà double tranchant — two-edged, double-edged
2. adv[calculer, prévoir] double3. nm1) (= 2 fois plus)le double (en quantité) — twice as much, double the amount, (en nombre) twice as many, double the number
le double de (en quantité) — twice as much as, double the amount of, (en nombre) twice as many as, double the number of
Il gagne le double. — He earns twice as much.
Il en est venu le double. — Twice as many came.
2) (= autre exemplaire) copyGarde cette photo, je l'ai en double. — Keep this photo, I've got a copy of it.
3) (= sosie) double4) TENNIS (= épreuve) doubles sg* * *A adj [quantité, somme, dose, épaisseur] double; [consonne, étoile] double; une double vodka a double vodka; mener une double vie to lead a double life; à double effet dual ou double action ( épith); évaluer le double effet de to evaluate the combined effect of; outil à double usage dual-purpose tool; voiture à double commande car with dual controls; cassette double durée double-play cassette; l'avantage est double the advantage is twofold; phrase à double sens sentence with a double meaning; rue à double sens two-way street; valise à double fond suitcase with a false bottom; mouchoirs double épaisseur two-ply tissues GB ou Kleenex®; double nationalité dual citizenship, dual nationality; avoir le don de double vue to have second sight; faire qch en double exemplaire to make a duplicate of sth, to do sth in duplicate.C nm1 ( deux fois plus) double; c'est le double de ce que j'ai payé! that's double ou twice what I paid!; il gagne le double de moi he earns twice as much as I do, he earns double what I do; je l'ai payé le double du prix normal I paid twice the usual price for it; 30 est le double de 15 30 is twice 15; leur piscine fait le double de la nôtre their swimming-pool is twice as big as ours ou is twice the size of ours; il a mis le double de temps pour rentrer he took twice as long ou double the time to come home;2 ( exemplaire supplémentaire) (de facture, document, contrat) copy; ( de personne) double; je lui ai donné un double des clés I gave him a spare set of keys; faire faire un double des clés to have a spare set of keys cut; prends ce livre, je l'ai en double take this book, I've got two copies of it; j'ai échangé les images que j'avais en double I swapped the pictures of which I had copies ou duplicates; c'était vraiment ton double! he/she really was your double!;3 Sport ( au tennis) doubles (pl); faire un double to play a doubles match; double dames ladies' doubles; double messieurs men's doubles; double mixte mixed doubles.[dubl] adjectif1. [deux fois plus grand - mesure, production] doublechambre/lit double double room/beddisquette double densité/double face double-density/double-sided disk2. [à deux éléments identiques] double3. [à éléments différents - avantage, objectif] double, twofold ; [ - fonction, personnalité, tarification] dualjouer ou mener (un) double jeu to play a double game————————[dubl] nom masculin1. [en quantité]six est le double de trois six is twice three ou two times threej'ai payé le double I paid double that price ou twice as muchje croyais que ça coûtait 300 euros — c'est plus du double I thought it was 300 euros — it's more than twice that ou double that pricetu as un double de la clé? have you got a spare ou duplicate key?4. SPORTdouble messieurs/dames/mixte men's/women's/mixed doubles————————[dubl] adverbe[voir] doubleà double sens locution adjectivaleà double sens locution adverbialeon peut prendre la remarque à double sens you can interpret ou take that remark two waysà double tranchant locution adjectivaleà double tour locution adverbiale————————en double locution adverbialeles draps sont pliés en double the sheets are folded double ou doubled over -
12 doublé
double [dubl]1. adjective2. masculine nouna. ( = quantité) gagner le double (de qn) to earn twice as much (as sb)• le double dames/mixte the ladies'/mixed doublesd. [de dés, dominos] double3. adverb[payer, compter] double4. compounds* * *dubl
1.
adjectif [quantité, somme, dose, épaisseur, consonne] doubleà double effet — dual ou double action (épith)
mouchoirs double épaisseur — two-ply tissues GB ou Kleenex®
double nationalité — dual citizenship, dual nationality
2.
adverbe [compter, voir] double
3.
nom masculin1) ( deux fois plus) doublec'est le double de ce que j'ai payé! — that's double ou twice what I paid!
leur piscine fait le double de la nôtre — their swimming-pool is twice as big as ours ou is twice the size of ours
2) ( exemplaire supplémentaire) ( de document) copy; ( de personne) doubleprends ce livre, je l'ai en double — take this book, I've got two copies of it
* * *dubl1. adj1) (= deux fois plus grand) (bénéfices, surface) double2) (= comportant deux éléments) doubleà double tranchant — two-edged, double-edged
2. adv[calculer, prévoir] double3. nm1) (= 2 fois plus)le double (en quantité) — twice as much, double the amount, (en nombre) twice as many, double the number
le double de (en quantité) — twice as much as, double the amount of, (en nombre) twice as many as, double the number of
Il gagne le double. — He earns twice as much.
Il en est venu le double. — Twice as many came.
2) (= autre exemplaire) copyGarde cette photo, je l'ai en double. — Keep this photo, I've got a copy of it.
3) (= sosie) double4) TENNIS (= épreuve) doubles sg* * *A adj [quantité, somme, dose, épaisseur] double; [consonne, étoile] double; une double vodka a double vodka; mener une double vie to lead a double life; à double effet dual ou double action ( épith); évaluer le double effet de to evaluate the combined effect of; outil à double usage dual-purpose tool; voiture à double commande car with dual controls; cassette double durée double-play cassette; l'avantage est double the advantage is twofold; phrase à double sens sentence with a double meaning; rue à double sens two-way street; valise à double fond suitcase with a false bottom; mouchoirs double épaisseur two-ply tissues GB ou Kleenex®; double nationalité dual citizenship, dual nationality; avoir le don de double vue to have second sight; faire qch en double exemplaire to make a duplicate of sth, to do sth in duplicate.C nm1 ( deux fois plus) double; c'est le double de ce que j'ai payé! that's double ou twice what I paid!; il gagne le double de moi he earns twice as much as I do, he earns double what I do; je l'ai payé le double du prix normal I paid twice the usual price for it; 30 est le double de 15 30 is twice 15; leur piscine fait le double de la nôtre their swimming-pool is twice as big as ours ou is twice the size of ours; il a mis le double de temps pour rentrer he took twice as long ou double the time to come home;2 ( exemplaire supplémentaire) (de facture, document, contrat) copy; ( de personne) double; je lui ai donné un double des clés I gave him a spare set of keys; faire faire un double des clés to have a spare set of keys cut; prends ce livre, je l'ai en double take this book, I've got two copies of it; j'ai échangé les images que j'avais en double I swapped the pictures of which I had copies ou duplicates; c'était vraiment ton double! he/she really was your double!;3 Sport ( au tennis) doubles (pl); faire un double to play a doubles match; double dames ladies' doubles; double messieurs men's doubles; double mixte mixed doubles.doublé nom masculin2. [succès] double -
13 value
1. n ценность; важность; полезностьmerit value — значение функции полезности; величина выигрыша
2. n ценности3. n значение, смыслstandard value — стандартное значение; стандартная величина
specified value — фиксированное значение; заданное значение
4. n ценность, стоимостьvalue journey — путешествие, оправдывающее затраты
5. n эк. цена; стоимостьcommercial value — рыночная стоимость; продажная цена
nominal value — нарицательная цена; номинальная стоимость, номинал
issued value — эмиссионная стоимость; стоимость при эмиссии
6. n полит. -эк. стоимость7. n фин. валюта; сумма векселя или тратты; эквивалентsales value — стоимость реализации; сумма продаж
counter value — эквивалент; равноценная стоимость
8. n спец. величина, значениеabsolute value — абсолютная величина, абсолютное значение
initial value — исходная величина; данное значение
9. n муз. длительность ноты или паузы10. n иск. валёр; соотношение тоновvalue of colour, colour value — интенсивность цвета; насыщенность цветового тона
11. n фон. качество12. v оценивать, давать оценкуputting a value on — оценивающий; оценка
13. v дорожить, ценитьI value your friendship — я ценю вашу дружбу, я дорожу дружбой с вами
14. v фин. трассировать, выставлять вексель или траттуСинонимический ряд:1. account (noun) account; valuation2. advantage (noun) advantage; benefit; utility3. cost (noun) amount; appraisal; assessment; charge; cost; expense; price; profit4. evaluation (noun) estimation; evaluation5. sense (noun) acceptation; content; force; import; intent; meaning; message; purport; purpose; sense; significance; signification; substance6. worth (noun) account; caliber; calibre; desirability; eminence; importance; merit; quality; stature; usefulness; valuation; virtue; worth7. estimate (verb) appraise; assay; assess; calculate; estimate; evaluate; gauge; judge; price; rate; reckon; set at; survey; valuate8. regard (verb) admire; consider; esteem; honour; regard9. respect (verb) appreciate; apprize; cherish; enjoy; esteem; prize; regard; relish; respect; savour; treasureАнтонимический ряд:condemn; despise; discard; disesteem; disregard; drop; forego; misestimate; neglect -
14 давати
= дати1) to give; ( вручати) to deliverдавати вихід (почуттям) — to give vent to, to give play to; to uncork
давати в позичку — to lend, to advance
давати на додачу — to throw in, to give into the bargain
давати завдаток — to give earnest ( deposit), to bind a bargain
давати згоду — to give one's consent, to consent, to yield
давати ім'я — to name, to call; ( при хрещенні) to christen, to baptize
давати на чай — to tip, to give a tip
давати свідчення — to depose, to give evidence, to testify; to bear witness (to)
давати силу — to give strength, to invigorate
давати хабара — to bribe; to grease smb.'s palm
2) ( дозволяти) to let, to allow; ( надавати можливість) to affordдавати спокій — to let alone; to leave in peace
3) (бити, вдаряти) to give (it), to hit, to strikeдавати кому-небудь в зуби — to give smb. a smack in the teeth
4) ( приносити) to yield; ( забезпечувати) to provideдавати плоди (про дерево) — to yield fruit; to result
5)давати відомості (про/по) — to furnish/supply/provide information (on)
давати відповідь — to provide/supply/give an answer
давати відсіч — to repulse, to rebuff; to reject the views ( в суперечці)
давати газу — to step on the gas; to step on it, to speed up, to rev up
давати добро — to give OK, to give the go-ahead
давати зарок — to pledge oneself, to give an undertaking
давати звіт — to account ( for), to render an account
давати клятву — to make/take/swear an oath, to swear
давати крен — to take a list, to list, to heel ( over)
давати ляпаса (кому-небудь) — to slap in the face; to cuff/box ears (of)
давати маху — to miss one's mark, to make/commit a blunder, to let the chance slip
давати місце — to make room ( for)
давати можливість — to enable, to let
давати обітницю — to vow; ( постригтися в ченці) to take the vows
давати освіту — to educate, to provide an education
давати перевагу — to advantage, to give odds, to give priority to
давати похибку мат. — to be in error
давати пояснення — to offer/provide an explanation, to supply an explanation
давати право — to entitle, to give the right, to entitle to, to confer a right, to confer a right on
давати привід — to give occasion, to give cause ( for)
давати приклад — to set an example, to set the pattern
давати промах — to slip up, to make a slip/blunder; to miss one's chance
давати прочухана (кому-небудь) — to give a telling-off/rating/scolding; to rate
давати результат — to produce/yield/give a result
давати телеграму — to send a telegram; to wire
давати тріщину — to crack, to split
давати уявлення (про кого-небудь/що-небудь) — to give an idea (of), to give an estimate, an insight
давати хід справі — to set an affair going; юр. to prosecute
давати початок — to originate, to give rise (to)
давати слово (обіцяти) — to give ( to pass) one's word
давати знати (повідомити) — to let one know, to send word
давати раду (чомусь) — to manage, to master, to cope with
давати слово (на зборах) — to give smb. the floor
давати шанс — to give a chance, to enable to give / effort an opportunity
давати ягоди — to come into berry, to berry ( про рослини)
-
15 full
1. n полнота; высшая точка2. n всё, целоеto tell the full of smth. — рассказывать всё
full word — полное слово; целое слово
full wafer memory — память на целой п/п пластине
3. n шотл. бушель4. a полный, налитый или наполненный до краёв5. a наполненный; заполненныйfull to the brim — переполненный, полный до краёв
6. a полный, неукороченный, несокращённыйfull name — полное имя; имя и фамилия
7. a исполненный, преисполненныйa person full of kindness — человек, исполненный доброты
8. a полный, исчерпывающийa reply full of overtones — ответ, полный скрытых намёков
9. a полного состава; полностью укомплектованный10. a полный, достигший полноты, высшей степени, высшей точки11. a цельный, нерасчленённый, целый12. a изобилующий, богатыйrivers full of fish — реки, богатые рыбой
woods full of game — леса, изобилующие дичью
speech full of redundancies — речь, изобилующая повторениями
13. a обильный14. a полный, дородный; пухлый15. a широкий, свободный16. a поглощённый17. a охваченный, целиком отдавшийся18. a наевшийся досыта19. a звучный, глубокий20. a полноправный, действительныйhe that is full of himself is very empty — очень пуст тот, кто полон самим собой
21. adv прямо, точно, как раз22. adv эмоц. -усил. оченьthey knew full well that … — они отлично знали, что …
23. adv поэт. полностью, вполне24. v кроить широко; шить в сборку, в складкуfull house — полный сбор, аншлаг
25. v быть широким, полным26. v диал. достигать полноты27. v текст. валятьСинонимический ряд:1. abounding (adj.) abounding; crowded; swarming; teeming2. abundant (adj.) abundant; adequate; bounteous; copious; plenteous; plentiful; sufficient3. awash (adj.) awash; big; block and block; brimful; brimming; bung-full; bursting; chockablock; chock-full; cram-full; crammed; jam-full; jammed; jam-packed; laden; loaded; packed; replete; stuffed4. broad (adj.) broad; extensive; unlimited5. circumstantial (adj.) blow-by-blow; circumstantial; clocklike; detailed; itemised; itemized; minute; particular; particularised; particularized; thorough6. close (adj.) close; exact; faithful; rigorous; strict7. good (adj.) choate; complete; entire; good; grown; intact; integral; mature; perfect; round; whole8. imbued (adj.) imbued; saturated; suffused9. loose (adj.) baggy; flapping; flowing; loose10. mellifluous (adj.) mellifluous; mellow; vibrant11. occupied (adj.) assigned; occupied; reserved; taken12. resonant (adj.) deep; loud; resonant; rounded; throaty13. satiated (adj.) glutted; gorged; jaded; sated; satiate; satiated; surfeited14. wide (adj.) ample; capacious; voluminous; wideАнтонимический ряд:empty; hungry; incomplete; meager; partial; starved; void
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