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81 loss
n1) потеря, утрата2) страх. гибель3) убыток, ущерб, урон
- abnormal losses
- absolute total loss
- actual loss
- accidental loss
- actual insurance loss
- actual total loss
- anticipated loss
- apprehended loss
- average losses
- backlog loss
- bad debt losses
- balance loss
- budgetary losses
- business loss
- capital loss
- cargo loss
- casualty loss
- compensatable loss
- compensated loss
- concealed loss
- consequential loss
- constructive total loss
- conveyance loss
- credit losses
- crop loss
- currency losses
- dead loss
- deductible loss
- depreciation loss
- direct losses
- estimated losses
- excessive losses
- exchange losses
- expected losses
- field losses
- financial loss
- foreign expropriation capital loss
- fraud loss
- full-year pre-tax loss
- general average losses
- gross loss
- heavy losses
- huge losss
- indemnified loss
- indirect losses
- information loss
- irrecoverable losses
- irreparable losses
- large losss
- long-term capital loss
- manufacturing losses
- markdown loss
- market losses
- material loss
- natural loss
- net loss
- net long-term capital loss
- net operating losses
- net short-term capital loss
- nonoperating loss
- operating loss
- operational loss
- opportunity losses
- ordinary loss
- paper losses
- partial loss
- particular average losses
- pecuniary loss
- possible losses
- potential losses
- pre-merger losses
- pre-tax losses
- proforma losses
- production losses
- pure losses
- realized loss
- recoverable losses
- reinvestment loss
- reject losses
- salvage losses
- serious losses
- short-term capital loss
- single losses
- stock market losses
- storage losses
- substantial losses
- tax losses
- tax-deductible losses
- throughput losses
- total loss
- trivial losses
- trade losses
- trading losses
- underwriting losses
- working losses
- losses by leakage
- losses by wear and tear
- losses due to drying
- losses due to idle time
- losses due to rejects
- losses due to shrinkage
- losses due to spoilage
- losses due to waiting periods
- losses due to wastage
- loss during discharge
- losses during transportation
- losses for lost profit
- losses from misappropriations
- losses in the post
- loss in price
- losses in transit
- loss in weight
- loss in value
- loss of anticipated profit
- loss of capital
- loss of cargo
- loss of cash
- loss of confidence
- loss of credit
- loss of deposit
- loss of earning capacity
- loss of earnings
- loss of efficiency
- losses of exchange
- losses on exchange
- loss of freight
- loss of goods
- loss of goodwill
- loss of interest
- loss of income
- loss of liquidity
- loss of markets
- loss of market share to foreign rivals
- loss of money
- loss of opportunity
- loss of a package
- losses of production
- loss of profit
- loss of property
- loss of real or personal property
- loss of revenue
- loss of right
- loss of savings
- loss of time
- loss of trust
- loss of wages
- loss of weight during transportation
- loss of work
- loss of working hours
- losses on all risks
- loss on bad debt
- losses on exchange
- loss on loans
- loss on property due to earthquake, storm, flood, fire
- losses on receivables
- loss on securities
- loss and gain
- loss attributable to fluctuations in the value of foreign currency
- loss borne
- losses generated by
- loss sustained
- at a loss
- without loss
- adjust losses
- allow losses as general average
- announce one's first quarterly loss
- apportion the loss
- ascertain losses
- assess losses
- avert losses
- avoid losses
- bear losses
- carry forward one's losses
- cause a loss
- compensate for losses
- compute losses
- cover losses
- curb losses
- cut losses
- decrease losses
- entail losses
- experience losses
- guarantee against losses
- have losses
- incur losses
- indemnify for losses
- inflict a loss
- make good losses
- make up for losses
- meet with a loss
- minimize losses
- mitigate the loss
- offset losses
- operate at a loss
- participate in a loss
- prevent losses
- recover losses
- recognize losses
- repair losses
- result in a loss
- retrieve losses
- sell at a loss
- set off losses
- show a loss
- stand the loss
- stem chronic losses
- substantiate a loss
- suffer losses
- sustain losses
- take losses
- transmute a loss into a profoma profit
- trigger losses
- yield losses -
82 return
1. n1) возвращение2) возврат; возмещение3) оборот (средств)4) доход; прибыль; выручка; поступление5) отчет; налоговая декларация; ведомость6) pl возвращенный товар; возвращенные чеки, векселя
- above average returns
- after-tax return
- amended return
- annual returns
- appreciable return
- average returns
- bank return
- Bank of England Return
- broker's return
- budgeted return
- consolidated tax return
- current return
- daily returns
- daily sales returns
- decreasing returns
- delinquent return
- differential returns
- diminished return
- diminishing returns
- dwindling return
- estimated return
- expected return
- fair return
- field warranty return
- financial returns
- fixed return
- floor return
- gross return
- high return on equities
- income tax return
- increasing returns
- interest return
- interim return
- investment return
- joint tax return
- marginal return
- mean return
- merchandise return
- monthly returns
- net return
- official return
- partial return
- poor returns
- portfolio return
- profit return
- purchase returns
- quarterly sales return
- quick return
- sales return
- subsequent return
- tax return
- timely filed return
- total return
- trade returns
- weekly return
- yearly returns
- return of an advance
- return of an amount overpaid
- return of an arbitration fee
- return of cargo
- return of charges
- return of commission
- return of commodity
- return of a consignment
- return of contribution
- return of a debt
- return of deposit
- return of documents
- return of a drawback
- return of duties
- return of empties
- return of empty pallets
- return of an excess amount
- return of expenses
- return of goods
- return of payment
- return of a premium
- return of production expenses
- return of products
- return of rejected goods
- return of security
- return of shipment
- return of a sum
- return on assets
- return on bonds
- return on capital
- return on capital employed
- return on common equity
- return on current assets
- return on equity
- return on equities
- return on fixed assets
- return on invested capital
- return on investments
- return on permanent capital
- return on sales
- return on shareholders' equity
- return on total assets
- return to convertibility
- return to cooperation
- returns to scale
- by return of mail
- by return of post
- in return for shares
- bring a return
- bring in a quick return
- file a return
- generate annualized returns
- leverage up return on equity
- make false returns
- repatriate returns
- show good returns
- yield a return2. v1) возвращать, возмещать2) приносить (доход)3) давать отчет3. adjEnglish-russian dctionary of contemporary Economics > return
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83 loss
1) потеря, утрата2) страх. гибель3) убыток, ущерб, урон•- net loss- loss on property due to earthquake, storm, flood, fire -
84 yield
1. сущ.сокр. YLD эк. доход, выручка, прибыль; доходность (выраженное в процентах отношение дохода по ценным бумагам, инвестициям и т. п. к номинальной или рыночной стоимости данных ценных бумаг или инвестиций)yield of bonds [on shares] — доходность облигаций [акций]
See:annual percentage yield, bond equivalent yield, break-even yield, capital gains yield, cash flow yield, coupon yield, current yield, discount yield, dividend yield, earnings yield, effective annual yield, expected yield, gross yield, indicated yield, interest yield, investment yield, net yield, nominal yield, real yield, dividend, income, revenue, profit, high-yield financing, high-yield bond, bond-yield-plus-risk-premium approach, yield to average life, yield to call, yield to maturity, yield to put, yield to worst, yielder
2. гл.эк. производить, приносить, давать (плоды, урожай, выработку, доход)This land yields well [poorly]. — Эта земля приносит хороший [плохой] урожай.
See:The new English-Russian dictionary of financial markets > yield
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85 νέομαι
Grammatical information: v.Meaning: `(happily) reach (some place), get away, return, get home' (Il.; on the aspect Bloch Suppl. Verba 38ff.); besides νίσομαι (- σσ-), only presentstem except for uncertain or late attestations of a supposed aorist νίσ(σ)ασθαι, often w. prefix. e.g. μετα-, ποτι-, ἀπο-, `drive, go, come' (Il.).Compounds: Also with prefix, esp. ἀπο-.Derivatives: 1. νόστος m. `return, home-coming, (happy) journey' (Il.), also `income, produce' (Trypho ap. Ath. 14, 618d; ἄ-νοστος `without yield' Thphr.); from it νόστιμος `belonging to the return' (Od.), also `giving produce, fruitful, feeding' (Call., Thphr., Plu.), NGr. `plaisant' (Arbenz 20 f., Chantraine Rev. de phil. 67, 129 ff., also Frisk Adj. priv. 8); denominative verb νοστέω, also w. prefix, e. g. ἀπο-, ὑπο-, περι-, `return, come home, jouney in gen.' (ep. poet. Il., also Hdt.) with ἀπο-, ὑπο-, περι-νόστησις f. `return, drawing back etc.' (late). -- 2. Νέστωρ, - ορος m. PN (Il.), litt. "who happily gets somewhere" v.t. conventional name without symbolic content; on the meaning (quite diff.) Palmer Eranos 54, 8 w. n. 4, also Kretschmer Glotta 12, 104f. against Meister HK228; from it Νεστόρεος (Il.; Aeol. for - ιος? Wackernagel Unt. 68f.), - ειος (Pi., E.), νεστορίς, - ίδος f. name of a beaker (Ath. 11, 487f).Etymology: The themat. rootpresent νέομαι, which because of νόσ-τος must stand for *νέσ-ομαι, agrees formally with Germ., e.g. Goth. ga-nisan `heal, be saved', OE ge-nesan `escape, be saved, survive', NHG genesen; semantically the connection between these verbs is, which agree also as to the confective aspect (Bloch Suppl. Verba 39ff.) to each other, immediately clear. Semantically farther off stands the also formally identical Skt. násate `come near, approach, meet smbody, unite'; if the also connected Nā́satyā m., dual. indicating the Aśvins prop. means "Healers, Saviours", it fits well with νέομαι, ga-nisan with the caus. Goth. nasjan `save', OHG nerian `save, heal, feed' (cf. νόστος, - ιμος) etc. Less clear is Alb. knellem `recover, become lively again'; Jokl WienAkSb. 168: 1, 40); non-committal the comparison with Toch. A nasam, B nesau `I am'; quite diff. Pedersen Tocharisch 160 f. (On ναίω `live' s.v.) Cf. also ἄσμενος. -- In νί̄σομαι (false νίσσομαι) one supposes generally a reduplicated *νί-νσ-ομαι; on the phonetical problems (one would have expected *νί̄νομαι) see Brugmann-Thumb 332 and (with diff. explanation) Wackernagel KZ 29,136 (= Kl. Schr. 1, 639) as well as Bechtel Lex. s.v. (s. also Schwyzer 287 and Lasso de la Vega Emer. 22, 91 f.). The usual connection with Skt. níṃsate (\< * ni-ns-) `they kiss, touch with the mouth' (e.g. Brugmann Grundr.1 II: 3, 106) is semantically rather in the air; cf. also Mayrhofer s.v. After Meillet BSL 27, 230 a. Chantraine Gramm. hom. 1, 440 νίσ(σ)ομαι would rather be a desiderative with reduced vowelgrade and inner gemination; phonetically very difficult. -- Further details in WP. 2, 334f., Pok. 766f., Schwyzer 690 w. n. 4.Page in Frisk: 2,Greek-English etymological dictionary (Ελληνικά-Αγγλικά ετυμολογική λεξικό) > νέομαι
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86 yet
yet [jet]1 adverb(a) (up to now) déjà;∎ is he here yet? est-il déjà là?;∎ has he arrived yet? est-il déjà arrivé?;∎ have you been to London yet? êtes-vous déjà allés à Londres?;∎ American did you go to the zoo yet? êtes-vous déjà allés au zoo?;∎ not as yet pas encore;∎ as yet unexplored jungle jungle pas encore explorée∎ not yet pas encore;∎ not just yet pas tout de suite;∎ she isn't here yet elle n'est pas encore là;∎ I haven't finished yet je n'ai pas encore fini;∎ they haven't had any answer yet ils n'ont pas encore (reçu) de réponse;∎ it isn't time for a break yet il n'est pas encore l'heure de faire une pause∎ I have yet to meet her je ne l'ai pas encore rencontrée;∎ the manuscripts have yet to be deciphered les manuscrits n'ont pas encore été déchiffrés;∎ the best is yet to come le meilleur est encore à venir ou reste à venir;∎ there are another ten miles to go yet il reste encore une quinzaine de kilomètres;∎ I won't be ready for another hour yet j'en ai encore pour une heure;∎ they won't be here for another hour yet ils ne seront pas là avant une heure;∎ they may yet be found on peut encore les retrouver, il se peut encore qu'on les retrouve;∎ they may yet be alive ils sont peut-être encore ou toujours en vie∎ yet more expensive encore plus cher;∎ yet more snow was expected on prévoyait encore de la neige;∎ yet higher interest rates des taux d'intérêt encore plus élevés;∎ a life of parties and yet more parties une existence qui consiste à aller de fête en fête;∎ literary he is not handsome, nor yet well-dressed il n'est pas beau, ni même bien habillé(e) (emphasizing amount, frequency etc)∎ yet another bomb encore une bombe;∎ yet again encore une fois∎ it's her best play yet c'est sa meilleure pièce(g) (despite everything) après tout, quand même;∎ she may yet surprise you all elle va peut-être vous surprendre tous après tout;∎ I'll manage it yet! j'y arriverai quand même!;∎ I shall catch him yet! je finirai bien par l'attraper!∎ they had no income yet they still had to pay taxes ils n'avaient pas de revenus et pourtant ils devaient payer des impôts;∎ he was firm yet kind il était sévère mais juste -
87 balance sheet
Fina financial report stating the total assets, liabilities, and owners’ equity of an organization at a given date, usually the last day of the accounting period. The debit side of the balance sheet states assets, while the credit side states liabilities and equity, and the two sides must be equal, or balance.EXAMPLEAssets include cash in hand and cash anticipated (receivables), inventories of supplies and materials, properties, facilities, equipment, and whatever else the company uses to conduct business. Assets also need to reflect depreciation in the value of equipment such as machinery that has a limited expected useful life.Liabilities include pending payments to suppliers and creditors, outstanding current and long-term debts, taxes, interest payments, and other unpaid expenses that the company has incurred.Subtracting the value of aggregate liabilities from the value of aggregate assets reveals the value of owners’ equity. Ideally, it should be positive. Owners’ equity consists of capital invested by owners over the years and profits (net income) or internally generated capital, which is referred to as “retained earnings”; these are funds to be used in future operations.As an example: -
88 risk-adjusted return on capital
Finreturn on capital calculated in a way that takes into account the risks associated with income.EXAMPLEBeing able to compare a high-risk, potentially high-return investment with a low-risk, lower-return investment helps answer a key question that confronts every investor: is it worth the risk?There are several ways to calculate riskadjusted return. Each has its strengths and shortcomings. All require particular data, such as an investment’s rate of return, the risk-free return rate for a given period, and a market’s performance and its standard deviation.The choice of calculation depends on an investor’s focus: whether it is on upside gains or downside losses.Perhaps the most widely used is the Sharpe ratio. This measures the potential impact of return volatility on expected return and the amount of return earned per unit of risk. The higher a fund’s Sharpe ratio, the better its historical risk-adjusted performance, and the higher the number the greater the return per unit of risk. The formula is:(Portfolio return – Risk-free return)/Std deviation of portfolio return = Sharpe ratioTake, for example, two investments, one returning 54%, the other 26%. At first glance, the higher figure clearly looks like the better choice, but because of its high volatility it has a Sharpe ratio of 0.279, while the investment with a lower return has a ratio of 0.910. On a risk-adjusted basis the latter would be the wiser choice.The Treynor ratio also measures the excess of return per unit of risk. Its formula is:(Portfolio return – Risk-free return)/ Portfolio’s beta = Treynor ratioIn this formula (and others that follow), beta is a separately calculated figure that describes the tendency of an investment to respond to marketplace swings. The higher beta the greater the volatility, and vice versa.A third formula, Jensen’s measure, is often used to rate a money manager’s performance against a market index, and whether or not a investment’s risk was worth its reward. The formula is:(Portfolio return – Risk-free return) – Portfolio beta × (Benchmark return – Riskfree return) = Jensen’s measureThe ultimate business dictionary > risk-adjusted return on capital
См. также в других словарях:
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