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1 financial cost
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2 financial cost
s COMPT cost financer -
3 financial cost
Деловая лексика: расход на финансирование -
4 financial cost accounts calendar adjustment
Бухгалтерия: календарное сведение финансовых счётов и счётов затрат (если расходы учитываются в финансовых счётах по календарному времени, а в счётах затрат - по рабочим дням)Универсальный англо-русский словарь > financial cost accounts calendar adjustment
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5 financial cost of lending funds
Универсальный англо-русский словарь > financial cost of lending funds
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6 financial cost ratio
Финансы: уровень затрат на финансирование -
7 financial expense
1) фин. расходы по процентам ( как правило расходы на обслуживание долга)operating income, before financial expense — величина операционного дохода до вычета процентных расходов
Syn:See:2) фин., учет финансовые расходы [затраты\] (расходы, связанные с проведением операций на финансовых рынках)Financial expense was €24.5 million, out of which €19.5 was interest expense, €1.0 million was foreign exchange loss and €4.0 was related to an investment write-off. — Финансовые расходы составили 24,5 млн евро, из них 19,5 млн — процентные расходы, 1 млн — курсовые потери, 4 млн — расходы по списанию инвестиций.
Syn:See: -
8 cost accounting
cost accounting ACC Kosten- und Leistungsrechnung f, KLR f, Betriebsabrechnung f, Kostenbuchhaltung f (opposite: financial accounting = Finanzbuchhaltung = Geschäftsbuchhaltung); internes Rechnungswesen n (synonymous: management accounting, industrial accountancy, internal accountancy; opposite: financial accounting = externes Rechnungswesen)Englisch-Deutsch Fachwörterbuch der Wirtschaft > cost accounting
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9 financial accounting
financial accounting 1. ACC Finanzbuchhaltung f, Geschäftsbuchhaltung f, externes Rechnungswesen n (synonymous: general accounting; opposite: cost accounting); 2. GEN Rechnungslegung fEnglisch-Deutsch Fachwörterbuch der Wirtschaft > financial accounting
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10 cost
1. n1) цена; стоимость; себестоимость2) обыкн. pl расходы, издержки, затраты3) pl судебные издержки, судебные расходы
- absorbed costs
- accident costs
- acquisition cost
- actual cost
- actual costs
- actual manufacturing cost
- added cost
- additional cost
- adjusted historical cost
- administration costs
- administrative costs
- administrative and management costs
- administrative and operational services costs
- advertising costs
- after costs
- after-shipment costs
- aggregate costs
- agreed cost
- airfreight cost
- allocable costs
- allowable costs
- alternative costs
- amortization costs
- amortized cost
- ancillary costs
- annual costs
- anticipated costs
- applied cost
- arbitration costs
- assembly costs
- assessed cost
- average cost
- average costs
- average cost per unit
- average variable costs
- avoidable costs
- back-order costs
- basic cost
- billed cost
- book cost
- borrowing cost
- breakage cost
- break-even costs
- budget costs
- budgeted cost
- budgeted costs
- budgeted operating costs
- building costs
- burden costs
- calculated costs
- capacity costs
- capital costs
- capital floatation costs
- carriage costs
- carrying cost
- carrying costs
- centrally-managed costs
- changeover costs
- cleaning costs
- clerical costs
- closing costs
- collection costs
- combined cost
- commercial cost
- commercial costs
- committed costs
- common staff costs
- comparative costs
- competitive costs
- competitive marginal costs
- complaint costs
- conditional cost
- consequential costs
- considerable costs
- constant cost
- constant costs
- construction costs
- contract cost
- contractual costs
- controllable costs
- court costs
- crane costs
- credit costs
- cumulative costs
- current cost
- current costs
- current outlay costs
- current standard cost
- cycle inventory costs
- debt-servicing costs
- declining costs
- decorating costs
- decreasing costs
- defect costs
- defence costs
- deferred costs
- deficiency costs
- degressive costs
- delivery costs
- departmental costs
- depleted cost
- depreciable cost
- depreciated cost
- depreciated replacement cost
- depreciation costs
- designing costs
- deterioration costs
- development costs
- differential costs
- direct costs
- direct labour costs
- direct operating costs
- direct payroll costs
- discretionary fixed costs
- dismantling costs
- distribution costs
- distribution marketing cost
- domestic resource costs
- double-weighted borrowing cost
- downtime costs
- economic costs
- eligible costs
- engineering costs
- entry cost
- environmental costs
- equipment capital costs
- erection costs
- escalating costs
- escapable costs
- estimated cost
- estimated costs
- evaluation cost
- excess cost
- excess costs
- excessive costs
- exhibition costs
- exploration costs
- extra costs
- extra and extraordinary costs
- extraordinary costs
- fabrication cost
- factor cost
- factor costs
- factory cost
- factory costs
- factory overhead costs
- failure costs
- farm production costs
- farmer's cost
- farming costs
- feed costs
- fertilizing costs
- final cost
- financial costs
- financing costs
- first cost
- fixed costs
- fixed capital replacement costs
- flat cost
- floatation costs
- food costs
- foreign housing costs
- formation costs
- freight costs
- fuel costs
- full cost
- full costs
- funding cost
- general costs
- general running costs
- government-controlled production costs
- guarantee costs
- harvesting costs
- haul costs
- haulage costs
- heavy costs
- hedging cost
- hidden costs
- high cost
- hiring costs
- historical cost
- hospitality costs
- hotel costs
- hourly costs
- idle capacity costs
- idle time costs
- implicit costs
- implied interest costs
- imputed costs
- incidental costs
- increasing costs
- incremental costs
- incremental cost of capital
- incremental costs of circulation
- incremental costs of service
- incurred costs
- indirect costs
- indirect labour costs
- indirect manufacturing costs
- indirect payroll costs
- indirect production costs
- individual costs
- industrial costs
- industry-average costs
- initial cost
- inland freight cost
- inspection costs
- installation costs
- insurance costs
- insured cost
- intangible costs
- integrated cost
- interest costs
- inventoriable costs
- inventory cost
- inventory costs
- inventory acquisition costs
- inventory possession costs
- investigation costs
- investment costs
- invoiced cost
- issuing cost
- joint cost
- labour costs
- landed cost
- launching cost
- launching costs
- layoff costs
- legal costs
- legitimate costs
- life cycle costs
- life repair cost
- liquidation cost
- litigation costs
- living costs
- loading costs
- loan cost
- long-run average costs
- long-run marginal costs
- low costs
- low operating costs
- lump-sum costs
- machining cost
- maintenance costs
- maintenance-and-repair costs
- management costs
- man-power cost
- man-power costs
- manufacturing cost
- manufacturing costs
- manufacturing overhead costs
- marginal costs
- marginal-factor costs
- maritime costs
- marketing costs
- material costs
- material handling costs
- merchandising costs
- miscellaneous costs
- mixed cost
- mounting costs
- net cost
- nominal cost
- nonmanufacturing costs
- obsolescence costs
- offering cost
- one-off costs
- one-off costs of acquiring land, buildings and equipment
- one-shot costs
- operating costs
- operation costs
- operational costs
- opportunity costs
- order cost
- ordering cost
- order initiation cost
- ordinary costs
- organization costs
- organizational costs
- original cost
- original cost of the assets
- original cost of capital
- out-of-pocket costs
- overall cost
- overall costs
- overhead costs
- overtime costs
- own costs
- owning costs
- packaging cost
- packing cost
- past costs
- past sunk costs
- payroll cost
- payroll costs
- penalty cost
- penalty costs
- period costs
- permissible costs
- personnel costs
- piece costs
- planned costs
- postponable costs
- predetermined costs
- prepaid costs
- preproduction costs
- prime cost
- processing costs
- procurement costs
- product cost
- production cost
- production costs
- product unit cost
- progress-generating costs
- progressive costs
- prohibitive costs
- project costs
- project development cost
- projected costs
- promotional costs
- protected costs
- publicity costs
- purchase costs
- purchasing costs
- pure costs of circulation
- quality costs
- quality-inspection costs
- real cost
- real costs
- recall costs
- reconstruction cost
- recoverable cost
- recurring costs
- reduction costs
- reimbursable cost
- relative cost
- relevant costs
- removal costs
- renewal cost
- reoperating costs
- reoperation costs
- reorder cost
- repair cost
- repair costs
- replacement cost
- replacement costs
- replacement cost at market rates
- replacement cost of borrowing
- replacement cost of capital assets
- replacement cost of equipment
- replacement depreciation cost
- replenishment cost
- reproduction cost
- reproduction costs
- research costs
- research and development costs
- reservation costs
- rework costs
- rising costs
- road maintenance costs
- running costs
- run-on costs
- salvage cost
- salvage costs
- scheduled costs
- scrap cost
- selling costs
- semi-variable costs
- service costs
- servicing costs
- setting-up costs
- set-up costs
- shadow costs
- shelter costs
- shipping costs
- shortage costs
- single cost
- social costs
- social marginal costs
- social overhead costs
- sorting costs
- special costs
- specification costs
- spoilage costs
- staff costs
- stand costs
- standard cost
- standard costs
- standard direct labour costs
- standard direct materials cost
- standard factory overhead cost
- standing costs
- start-up costs
- stepped costs
- stocking cost
- stockout costs
- storage costs
- sunk costs
- supervision costs
- supplementary costs
- supplementary costs of circulation
- tangible costs
- target cost
- target costs
- taxable cost of shares
- tentative cost
- time-related cost
- total cost
- training cost
- training costs
- transaction costs
- transfer costs
- transhipment costs
- transport costs
- transportation costs
- travel costs
- travelling costs
- trim costs
- true cost
- true costs
- trust cost
- unamortized cost
- unavoidable costs
- underwriting cost
- unexpired costs
- unit cost
- unit costs
- unloading costs
- unrecovered cost
- unscheduled costs
- upkeep costs
- upward costs
- utility's costs
- variable costs
- variable capital costs
- wage costs
- war costs
- warehouse costs
- warehousing costs
- weighted average cost
- welfare costs
- wintering costs
- working cost
- working costs
- costs for bunker
- costs for storing
- costs of administration
- cost of appraisal
- cost of arbitration
- cost of borrowing
- cost of boxing
- cost of bunker
- cost of capital
- cost of capital deeping
- cost of carriage
- cost of carry
- cost of carrying inventory
- costs of circulation
- cost of civil engineering work
- cost of construction
- cost of a contract
- cost of credit
- cost of delivery
- cost of demonstration
- cost of discounting
- cost of disposal
- cost of education
- cost of equipment
- cost of equity capital
- cost of filing
- cost of financing
- cost of fixed capital
- cost of funds
- cost of goods
- cost of haulage
- cost of hotel accommodation
- costs of housing
- costs of idleness
- cost of installation
- cost of insurance
- costs of inventory
- cost of issue
- cost of labour
- cost of a licence
- cost of living
- cost of manpower
- cost of manufacture
- cost of manufactured goods
- cost of manufacturing
- costs of material
- costs of material inputs
- cost of money
- cost of obtaining funds
- costs of operations
- cost of an order
- cost of packaging
- cost of packing
- cost of postage
- costs of production
- cost of product sold
- cost of a project
- cost of publication
- cost of putting goods into a saleable condition
- cost of reclamation
- cost of reinsurance
- costs of reliability
- cost of renting
- cost of renting a trading post
- cost of repairs
- costs of routine maintenance
- cost of sales
- costs of sales
- cost of scrap
- cost of service
- cost of servicing
- costs of shipping
- cost of storage
- cost of a suit
- costs of supervision
- cost of tare
- costs of trackage
- costs of transportation
- cost of work
- cost per inquiry
- costs per unit
- above cost
- at cost
- at the cost of
- at extra cost
- below cost
- less costs
- minus costs
- next to cost
- under cost
- with costs
- without regard to cost
- exclusive of costs
- free of cost
- cost of market, whichever is lower
- cost plus percentage of cost
- absorb costs
- allocate costs
- assess the cost
- assess costs
- assume costs
- award costs against smb.
- bear costs
- calculate costs
- charge cost
- compute the cost
- cover the cost
- cover costs
- curb costs
- curtail costs
- cut down on costs
- cut production costs
- decrease the cost
- defray the costs
- determine the cost
- disregard costs
- distort the cost
- distribute costs
- entail costs
- estimate costs
- exceed the cost
- impose costs
- increase cost
- incur costs
- inflict economic and social costs
- involve costs
- itemize costs
- keep down costs
- meet the cost
- meet costs
- offset the cost
- offset the costs
- offset high interest costs
- overestimate production costs
- pay costs
- prune away costs
- push up costs
- recompense the cost
- recoup the cost
- recover costs
- reduce costs
- refund the cost
- revise the cost
- save costs
- sell at a cost
- share the cost
- slash costs
- split up the cost
- trim costs
- write off costs
- write off costs against revenues
- write off capital costs2. v1) стоить -
11 financial analysis
фин. финансовый анализ (изучение ключевых параметров и коэффициентов, характеризующих финансовое состояние предприятия, в том числе анализ прибыли и убытков, ликвидности и финансовой устойчивости, изменений в структуре баланса, изменений в расчетах с дебиторами и кредиторами, выявление причин этих изменений, а также причин отклонения полученных результатов от ожидаемых или плановых и т. п.)See:financial analyst, financial statement analysis, financial ratio, business analysis, cash flow analysis, trend analysis, comparative analysis, cross-sectional analysis, divisional analysis, Du Pont system, discriminant analysis, cash flow analysis, activity analysis, credit analysis, factor analysis, investment analysis, Debt Management and Financial Analysis System, cost-price analysis, cost-volume-profit analysis* * * -
12 cost
[kɔst] 1. сущ.1) цена; стоимостьSyn:price 1.2) ( costs) эк. затраты, издержкиoperating costs — текущие расходы; эксплуатационные расходы
sunk costs — амер. невозвратимые издержки (расходы, которые не могут быть восполнены)
3) юр. судебные издержкиwith costs — с возложением судебных издержек на сторону, проигравшую дело
••- at the cost of
- at smb.'s cost
- count the cost 2. гл.1) прош. вр., прич. прош. вр. cost стоить, обходиться (в какую-л. сумму)2) прош. вр., прич. прош. вр. costа) стоить (усилий, затрат)Financial worries cost her many sleepless nights. — Финансовые проблемы стоили ей множества бессонных ночей.
б) (дорого) обходиться, быть чреватым (чем-л.)That one mistake almost cost him his life. — Из-за этой единственной ошибки он чуть не лишился жизни.
3) прош. вр., прич. прош. вр. costed назначать цену, определять цену; рассчитывать стоимость (чего-л.); расценивать ( товар)We'll get the plan costed before presenting it to the board. — Прежде чем представлять этот план правлению, мы рассчитаем стоимость его осуществления.
••to cost the earth / a bomb / a packet / a small fortune / an arm and a leg — стоить целое состояние, огромных денег
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13 financial management for IT services
управление финансами для ИТ-услуг
(ITIL Service Strategy)
Функция и процессы,отвечающие за управление бюджетированием, учётом взиманием оплаты поставщика ИТ-услуг. Управление финансами для ИТ-услуг обеспечивает необходимый уровень финансирования для проектирования, разработки и предоставления услуг, эффективных с точки зрения затрат и отвечающих стратегии компании.
См. тж. корпоративное управление финансами.
[Словарь терминов ITIL версия 1.0, 29 июля 2011 г.]EN
financial management for IT services
(ITIL Service Strategy)
The function and processes responsible for managing an IT service provider's budgeting, accounting and charging requirements. Financial management for IT services secures an appropriate level of funding to design, develop and deliver services that meet the strategy of the organization in a cost-effective manner.
See also enterprise financial management.
[Словарь терминов ITIL версия 1.0, 29 июля 2011 г.]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > financial management for IT services
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14 financial distress cost
фин., преим. мн. издержки, связанные с финансовыми затруднениями* (издержки, прямо или косвенно связанные с неплатежеспособностью или банкротством; напр., судебные и административные издержки, связанные с процедурами банкротства, или косвенные затраты, вытекающие из потери поставщиков и инвесторов, и т. п.)See:Англо-русский экономический словарь > financial distress cost
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15 financial leverage
Finthe use of debt finance to increase the return on equity by deploying borrowed funds in such a way that the return generated is greater than the cost of servicing the debt. If the reverse is true, and the return on deployed funds is less than the cost of servicing the debt, the effect of financial leverage is to reduce the return on equity. -
16 cost-cutting
Gen Mgtthe reduction of the amount of money spent on the operations of an organization or on the provision of products and services. Cost-cutting measures such as budget reductions, salary freezes, and staff redundancies may be taken by an organization at a time of recession or financial difficulty or in situations where inefficiency has been identified. Alternative approaches to cost-cutting include modifying organizational structures and redesigning organizational processes for greater efficiency. Excessive cost-cutting may affect productivity and quality or the organization’s ability to add value. -
17 cost accountant
учет, амер. бухгалтер по учету затрат [себестоимости\], бухгалтер по затратам (специалист, основной функцией которого является сбор информации о затратах производства и оценка рентабельности деятельности предприятия; обычно также отвечает за бюджетный контроль и оценку себестоимости единицы продукции)Syn:See:management accountant, financial accountant, Institute of Cost and Works Accountants of India, National Association of Cost Accountants* * ** * *бухгалтер, основной функцией которого является сбор и обработка данных об издержках и эффективности промышленных процессов, в результате чего он может консультировать менеджмент по вопросам рентабельности предприятий -
18 cost of prediction error
фин., учет стоимость ошибки прогнозирования* (потери, связанные с неточностью прогнозирования значений экономических переменных (напр., объемов реализации))See:Англо-русский экономический словарь > cost of prediction error
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19 cost prediction
учет, фин. прогнозирование затрат (оценка будущих затрат, напр., с помощью функции затрат, построенной на основе данных прошлых периодов)See:* * * -
20 financial accountant
учет (финансовый) бухгалтер* (бухгалтер, в обязанности которого входит ведение учета организации в соответствии с общепринятыми бухгалтерскими стандартами, исследование и анализ бухгалтерской информации и счетов, составление ежемесячной и годовой финансовой отчетности)Syn:accountant 1)See:chief accountant, accounting clerk, management accountant, cost accountant, accounting standards, accounts and records, account, financial statement, accounting 1) а), financial accounting* * ** * *квалифицированный бухгалтер, отвечающий в первую очередь за управление финансами организации и подготовку ее годовых отчетов
См. также в других словарях:
Financial cost of the Iraq War — The following is a partial accounting of financial costs of the 2003 Iraq War by the United States and the United Kingdom, the two largest participants of the multinational force in Iraq. TOC U.S. war costsAs of August 2008, around $550 billion… … Wikipedia
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