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21 service
служба; военная [воинская] служба; обслуживание; обеспечение; вид ВС; род войск; pl. св. виды услуг; Бр. технические советники, начальники ( технических) служб ( в штабе) ; обслуживать; производить осмотр и текущий ремонт; обеспечивать; заправлять; служебный; военный; см. тж. dutymorale (and personnel) services — виды обслуживания ЛС, способствующие поднятию морального духа; обеспечение (ЛС) предметами пропагандистского назначения
put into (operational) service — поставлять [принимать] на вооружение; вводить в эксплуатацию [строй]
— aircraft warning service— cryptoanalytical service— for service in— mapping intelligence service— mapping service— rear ward services— see service in— transportation service— water supply service -
22 issuance
1. n амер. издание; опубликование; выпуск2. n амер. выдачаСинонимический ряд:publication (noun) copy; distribution; edition; issuing; printing; publication -
23 profit and loss account
Finthe summary record of a company’s sales revenues and expenses over a period, providing a calculation of profits or losses during that time.Abbr. P&LEXAMPLECompanies typically issue P&L reports monthly. It is customary for the reports to include year-to-date figures, as well as corresponding year-earlier figures to allow for comparisons and analysis.There are two P&L formats, multiple-step and single-step. Both follow a standard set of rules known as Generally Accepted Accounting Principles (GAAP). These rules generally adhere to requirements established by governments to track receipts, expenses, and profits for tax purposes. They also allow the financial reports of two different companies to be compared.The multiple-step format is much more common, because it includes a larger number of details and is thus more useful. It deducts costs from revenues in a series of steps, allowing for closer analysis. Revenues appear first, then expenses, each in as much detail as management desires. Sales may be broken down by product line or location, while expenses such as salaries may be broken down into base salaries and commissions.Expenses are then subtracted from revenues to show profit (or loss). A basic multiple-step P&L looks like this:P&Ls of public companies may also report income on the basis of earnings per share. For example, if the company issuing this statement had 12,000 shares outstanding, earnings per share would be $5.12, that is, $61,440 divided by 12,000 shares. -
24 profit and loss statement
Finthe summary record of a company’s sales revenues and expenses over a period, providing a calculation of profits or losses during that time.Abbr. P&LEXAMPLECompanies typically issue P&L reports monthly. It is customary for the reports to include year-to-date figures, as well as corresponding year-earlier figures to allow for comparisons and analysis.There are two P&L formats, multiple-step and single-step. Both follow a standard set of rules known as Generally Accepted Accounting Principles (GAAP). These rules generally adhere to requirements established by governments to track receipts, expenses, and profits for tax purposes. They also allow the financial reports of two different companies to be compared.The multiple-step format is much more common, because it includes a larger number of details and is thus more useful. It deducts costs from revenues in a series of steps, allowing for closer analysis. Revenues appear first, then expenses, each in as much detail as management desires. Sales may be broken down by product line or location, while expenses such as salaries may be broken down into base salaries and commissions.Expenses are then subtracted from revenues to show profit (or loss). A basic multiple-step P&L looks like this:P&Ls of public companies may also report income on the basis of earnings per share. For example, if the company issuing this statement had 12,000 shares outstanding, earnings per share would be $5.12, that is, $61,440 divided by 12,000 shares.The ultimate business dictionary > profit and loss statement
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25 tranche CD
Finone of a series of certificates of deposit that are sold by the issuing bank over time. Each tranche CD has a common maturity date. -
26 check
"A written order on a bank to pay a sum of money from funds in an account. Checks show the name of the company or individual receiving payment, the signature and account number of the person issuing the check, the payment amount and the current date. Checks usually are numbered in sequence." -
27 cheque
"A written order on a bank to pay a sum of money from funds in an account. Checks show the name of the company or individual receiving payment, the signature and account number of the person issuing the check, the payment amount and the current date. Checks usually are numbered in sequence." -
28 irrevocable letter of credit
безотзывный аккредитив
подтвержденный аккредитив
Аккредитив, не допускающий изменений или аннулирования обязательств по нему; безотзывный аккредитив - твердое обязательство банка перед экспортером – не может быть изменен или аннулирован без согласия экспортера, в пользу которого он открыт
[Упрощение процедур торговли: англо-русский глоссарий терминов (пересмотренное второе издание) НЬЮ-ЙОРК, ЖЕНЕВА, МОСКВА 2011 год]EN
irrevocable letter of credit
A letter of credit with a fixed expiration date that carries the irrevocable obligation of the issuing bank to pay the exporter when all of the terms and conditions of the letter of credit have been met
[Trade Facilitation Terms: An English - Russian Glossary (revised second edition) NEW YORK, GENEVA, MOSCOW 2543]Тематики
Синонимы
EN
Англо-русский словарь нормативно-технической терминологии > irrevocable letter of credit
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