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net+period

  • 21 método de coste neto

    • net contribution
    • net cost method
    • net credit period

    Diccionario Técnico Español-Inglés > método de coste neto

  • 22 método de costo neto

    • net contribution
    • net cost method
    • net credit period

    Diccionario Técnico Español-Inglés > método de costo neto

  • 23 período de crédito neto

    • net cost
    • net credit period
    • net creditor countries

    Diccionario Técnico Español-Inglés > período de crédito neto

  • 24 período neto de crédito

    • net cost
    • net credit period
    • net creditor countries

    Diccionario Técnico Español-Inglés > período neto de crédito

  • 25 saldo acreedor neto

    • net credit period
    • net creditor position
    • net cumulative allocation

    Diccionario Técnico Español-Inglés > saldo acreedor neto

  • 26 заимствования чистые за данный период

    net drawings in the period

    4000 полезных слов и выражений > заимствования чистые за данный период

  • 27 near cash

    !
    гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.
    This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.
    The UK's public spending framework is based on several key principles:
    "
    consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;
    " "
    the judgement of success by policy outcomes rather than resource inputs;
    " "
    strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and
    "
    the proper costing and management of capital assets to provide the right incentives for public investment.
    The Government sets policy to meet two firm fiscal rules:
    "
    the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and
    "
    the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.
    Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.
    Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)
    "
    Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and
    "
    Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.
    More information about DEL and AME is set out below.
    In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.
    To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.
    Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.
    Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.
    There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.
    AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.
    AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.
    AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.
    Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.
    Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.
    Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets.
    "
    Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest.
    "
    Within the Resource Budget DEL, departments have separate controls on:
    "
    Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and
    "
    The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.
    The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.
    The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.
    Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.
    The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:
    "
    provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;
    " "
    enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;
    " "
    introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and
    "
    not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.
    To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.
    A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:
    "
    an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;
    " "
    an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;
    " "
    to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with
    "
    further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.
    The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.
    Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.
    The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.
    Technical Notes explain how performance against each PSA target will be measured.
    To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.
    This document was updated on 19 December 2005.
    Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money
    ————————————————————————————————————————
    "
    GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money
    "
    ————————————————————————————————————————
    GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money
    ————————————————————————————————————————
    GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.
    ————————————————————————————————————————

    Англо-русский экономический словарь > near cash

  • 28 return on assets

    Fin
    a measure of profitability calculated by expressing a company’s net income as a percentage of total assets.
    Abbr. ROA
    EXAMPLE
    Because the ROA formula reflects total revenue, total cost, and assets deployed, the ratio itself reflects a management’s ability to generate income during the course of a given period, usually a year.
         To calculate ROA, net income is divided by total assets, then multiplied by 100 to express the figure as a percentage:
    Net income /total assets × 100 = ROA
    If net income is $30, and total assets are $420, the ROA is:
    30 /420 = 0.0714 × 100 = 7.14%
         A variation of this formula can be used to calculate return on net assets (RONA):
    Net income /fixed assets + working capital = RONA
    And, on occasion, the formula will separate after-tax interest expense from net income:
    Net income + interest expense /total assets = ROA
    It is therefore important to understand what each component of the formula actually represents.
         Some experts recommend using the net income value at the end of the given period, and the assets value from beginning of the period or an average value taken over the complete period, rather than an end-of-theperiod value; otherwise, the calculation will include assets that have accumulated during the year, which can be misleading.

    The ultimate business dictionary > return on assets

  • 29 tonnage tax company

    гос. фин., брит. судоходная компания, платящая налог с тоннажа* !
    возможно, нужно новое подзначение к tonnage tax! ссылок маловато, в основном в этом законодательном акте. не разобралась до конца!
    http:www.opsi.gov.uk/acts/acts2000/00017-cg.htm
    "
    1. - (1) This Schedule provides an alternative regime (""tonnage tax"") for calculating the profits of a shipping company for the purposes of corporation tax.
    " "
    (2) The regime applies only if an election to that effect ( a ""tonnage tax election"") is made (see Part II of this Schedule).
    "
    Companies that are members of a group must join in a group election.
    (a) the company or group is a qualifying company or group (see Part III of this Schedule), and
    (b) certain requirements are met as to training (see Part IV of this Schedule) and other matters (see Part V of this Schedule).
    "
    2. - (1) In this Schedule a ""tonnage tax company"" or ""tonnage tax group"" means a company or group in relation to which a tonnage tax election has effect.
    "
    (2) References in this Schedule to a company entering or leaving tonnage tax are to its becoming or ceasing to be a tonnage tax company.
    References to a company being subject to tonnage tax have a corresponding meaning.
    3. - (1) In the case of a tonnage tax company, its tonnage tax profits are brought into charge to corporation tax in place of its relevant shipping profits (see Part VI of this Schedule).
    (2) Where profits would be relevant shipping income, any loss accruing to the company is similarly left out of account for the purposes of corporation tax.
    Tonnage tax profits: method of calculation
    4. - (1) A company's tonnage tax profits for an accounting period are calculated in accordance with this paragraph by reference to the net tonnage of the qualifying ships operated by the company.
    For the purposes of the calculation the net tonnage of a ship is rounded down (if necessary) to the nearest multiple of 100 tons.
    (2) The calculation is as follows:
    Step One Determine the daily profit for each qualifying ship operated by the company by reference to the following table and the net tonnage of the ship:
    For each 100 tons up to 1,000 tons
    £0.60
    For each 100 tons between 1,000 and 10,000 tons
    £0.45
    For each 100 tons between 10,000 and 25,000 tons
    £0.30
    For each 100 tons above 25,000 tons
    £0.15
    Step Two Work out the ship's profit for the accounting period by multiplying the daily profit by-
    (a) the number of days in the accounting period, or
    (b) if the ship was operated by the company as a qualifying ship for only part of the period, by the number of days in that part.
    Step Three Follow Steps One and Two for each of the qualifying ships operated by the company in the accounting period.
    Step Four Add together the resulting amounts and the total is the amount of the company's tonnage tax profits for that accounting period.
    Tonnage tax profits: calculation in case of joint operation etc.
    5. - (1) If two or more companies fall to be regarded as operators of a ship by virtue of a joint interest in the ship, or in an agreement for the use of the ship, the tonnage tax profits of each are calculated as if each were entitled to a share of the profits proportionate to its share of that interest.
    (2) If two or more companies fall to be treated as the operator of a ship otherwise than as mentioned in sub-paragraph (1), the tonnage tax profits of each are computed as if each were the only operator.
    6. - (1) References in this Schedule to the gross or net tonnage of a ship are to that tonnage as determined-
    "
    (a) in the case of a vessel of 24 metres in length or over, in accordance with the IMO International Convention on Tonnage Measurement of Ships (ITC69);
    "
    (b) in the case of a vessel under 24 metres in length, in accordance with tonnage regulations.
    (2) A ship shall not be treated as a qualifying ship for the purposes of this Schedule unless there is in force-
    (a) a valid International Tonnage Certificate (1969), or
    (b) a valid certificate recording its tonnage as measured in accordance with tonnage regulations.
    "
    (3) In this paragraph ""tonnage regulations"" means regulations under section 19 of the Merchant Shipping Act 1995 or provisions of the law of a country or territory outside the United Kingdom corresponding to those regulations.
    "
    + мультитран:
    6.05.2006 11:56
    Тема сообщения: tonnage tax company
    Пожалуйста, помогите перевести.
    tonnage tax, если верить Мультитрану - корабельный сбор, а как это к company применить не представляю. компания, подлежащая обложению корабельным сбором?? - чушь какая-то...
    Помогите, плиз!
    Заранее спасибо Mt | Google
    6.05.2006 12:07
    "
    Tonnage Tax - это такой вид налогообложения судоходных компаний (пароходств), при котором размер налога рассчитывается в зависимости от чистой регистровой вместимости судов, составляющих флот компании (т.н. ""налог на тоннаж""). Tonnage tax company - компания подлежащая такому виду налогообложения.
    "
    Некоторые налоговые изменения коснутся мореходных компаний, для которых !подоходный налог! будет заменен на !налог с тоннажа! судна.

    Англо-русский экономический словарь > tonnage tax company

  • 30 malla

    f.
    1 mesh.
    malla de alambre, malla metálica wire mesh
    2 net.
    3 swimsuit. (Ecuadoran Spanish, Perú, River Plate)
    4 bathing suit.
    * * *
    1 (red) mesh
    2 (prenda) leotard
    1 (medias sin pie) leggings
    \
    cota de mallas coat of mail
    * * *
    noun f.
    2) mesh
    3) net
    * * *
    SF
    1) [de red] mesh; (=red) network

    malla de alambre — wire mesh, wire netting

    2) [para ballet, gimnasia] leotard
    pl mallas (=leotardos) tights pl, pantyhose (EEUU); [sin pie] leggings
    3) LAm
    (tb: malla de baño) swimming costume, swimsuit
    4) (Dep)
    5) ( Hist) chain mail
    cota I, 1)
    * * *
    1)
    a) (Tex) ( de una red) mesh

    una malla para los insectos — a screen o mesh to stop insects

    medias de malla fina/gruesa — sheer/thick tights

    al fondo de las mallas — (period) (Dep) into the back of the net

    b) ( de armadura) (chain) mail
    c) ( de alambre) wire netting
    2)
    a) ( para gimnasia) leotard
    b) mallas femenino plural ( medias) tights (pl); ( sin pie) leggings (pl)
    •
    * * *
    = mesh [meshes, -pl.], netting, wire sieve.
    Nota: En la fabricación de papel, estructura de hilos finos de metal entrecuzados con objeto de al depositar sobre ella la pasta de papel ésta pierda el agua que contiene.
    Ex. Wholly new forms of encyclopedias will appear, ready-made with a mesh of associative trails running through them, ready to be dropped into the memex and there amplified.
    Ex. I have used the following as structures on which to mount displays: gym gear, grouped, and decorated with netting.
    Ex. The two moulds, which were twins, were oblong wire sieves mounted on wooden frames, and the deckle was a removable wooden rim which could be fitted to either mould to make it into a tray-like sieve with a raised edge.
    ----
    * dibujo de la malla = wire pattern.
    * malla de seguridad = safety net.
    * malla metálica = wire mesh.
    * * *
    1)
    a) (Tex) ( de una red) mesh

    una malla para los insectos — a screen o mesh to stop insects

    medias de malla fina/gruesa — sheer/thick tights

    al fondo de las mallas — (period) (Dep) into the back of the net

    b) ( de armadura) (chain) mail
    c) ( de alambre) wire netting
    2)
    a) ( para gimnasia) leotard
    b) mallas femenino plural ( medias) tights (pl); ( sin pie) leggings (pl)
    •
    * * *
    = mesh [meshes, -pl.], netting, wire sieve.
    Nota: En la fabricación de papel, estructura de hilos finos de metal entrecuzados con objeto de al depositar sobre ella la pasta de papel ésta pierda el agua que contiene.

    Ex: Wholly new forms of encyclopedias will appear, ready-made with a mesh of associative trails running through them, ready to be dropped into the memex and there amplified.

    Ex: I have used the following as structures on which to mount displays: gym gear, grouped, and decorated with netting.
    Ex: The two moulds, which were twins, were oblong wire sieves mounted on wooden frames, and the deckle was a removable wooden rim which could be fitted to either mould to make it into a tray-like sieve with a raised edge.
    * dibujo de la malla = wire pattern.
    * malla de seguridad = safety net.
    * malla metálica = wire mesh.

    * * *
    A
    1 ( Tex):
    una bolsa de malla a string bag
    medias de malla fina/gruesa sheer/thick tights
    las mallas de las redes the mesh of the nets
    una malla para los insectos a screen o mesh to stop insects
    al fondo de las mallas ( period) ( Dep) into the back of the net
    2 (de armadura) mail, chain mail
    3 (de alambre) wire netting
    B
    1 (para gimnasia) leotard
    2 mallas fpl (medias) pantyhose (pl) ( AmE), tights (pl) ( BrE); (sin pie) leggings (pl)
    Compuesto:
    ( RPl) bathing suit, swimsuit, swimming costume ( BrE)
    * * *

     

    malla sustantivo femenino
    1 ( red) mesh;
    ◊ una malla para los insectos a screen o mesh to stop insects

    2


    b)

    ◊ mallas sustantivo femenino plural ( medias) tights (pl);


    ( sin pie) leggings (pl)
    malla
    I sustantivo femenino
    1 Tex mesh
    2 (para gimnasia) leotard
    3 LAm (bañador) swimsuit, swimming costume
    II fpl mallas, (pantalón ajustado) leggings
    ' malla' also found in these entries:
    Spanish:
    red
    - mono
    English:
    chain mail
    - leotard
    - mesh
    - string vest
    - bathing suit
    - fish
    - gauze
    - hose
    - mail
    - swimsuit
    - tights
    * * *
    malla nf
    1. [tejido] mesh
    malla de alambre wire mesh;
    malla cristalina crystal lattice;
    malla metálica wire mesh
    2. [red] net;
    envió el balón al fondo de las mallas he drove the ball into the back of the net
    3. Ecuad, Perú, RP [traje de baño] swimsuit
    4. Esp
    mallas [de gimnasia] leotard;
    [de ballet] tights
    5. RP [de gimnasia] leotard
    malla amarilla [en ciclismo] yellow jersey
    6. RP [de reloj] metal wristband
    * * *
    f
    1 de metal, plástico mesh
    2 Rpl ( bañador) swimsuit
    3
    :
    mallas pl pantyhose, Br tights
    * * *
    malla nf
    1) : mesh
    2) leotardo: leotard, tights pl
    3)
    malla de baño : bathing suit
    * * *
    malla n (prenda) leotard

    Spanish-English dictionary > malla

  • 31 ingreso

    m.
    1 entry, entrance (entrada).
    examen de ingreso entrance exam
    2 deposit (de dinero). (peninsular Spanish)
    3 income, revenue.
    4 check-in.
    5 admission.
    pres.indicat.
    1st person singular (yo) present indicative of spanish verb: ingresar.
    * * *
    1 (en club, ejército) joining; (en hospital) admission; (en prisión) entrance; (en universidad) entrance
    2 (entrada) entry
    3 FINANZAS deposit
    1 (sueldo, renta) income sing; (beneficios) revenue sing
    * * *
    noun m.
    entrance, entry
    * * *
    SM
    1) (=entrada)
    a) [en institución] admission (en into)

    tras su ingreso en la Academia — after he joined the Academy, after his admission to the Academy

    • examen de ingreso — (Univ) entrance examination

    • ingreso en prisión — imprisonment

    el juez ordenó su ingreso en prisión — the judge ordered him to be sent to prison, the judge ordered his imprisonment

    b) [en hospital] admission (en to)

    tras su ingreso en el hospital — after being admitted to hospital, after his admission to hospital

    ¿a qué hora se produjo el ingreso? — what time was he admitted?

    2) (Econ)
    a) Esp (=depósito) deposit

    ¿de cuánto es el ingreso? — how much are you paying in?, how much are you depositing?

    • hacer un ingreso — to pay in some money, make a deposit

    b) pl ingresos [de persona, empresa] income sing ; [de país, multinacional] revenue sing

    las personas con ingresos inferiores a 1.000 euros — people with incomes below 1,000 euros

    • ingresos y gastos — [de persona, empresa] income and outgoings, income and expenditure; [de país, multinacional] income and expenditure

    • ingresos por algo — revenue from sth

    los ingresos por publicidad — advertising revenue, revenue from advertising

    • vivir con arreglo a los ingresos — to live within one's income

    ingresos anuales — [de persona, empresa] annual income sing ; [de país, multinacional] annual revenue sing

    ingresos de taquilla — (Cine, Teat) box-office takings; (Dep) ticket sales

    3) (=lugar de acceso) entrance
    * * *
    1)

    el año de mi ingreso a or en la universidad/el ejército/la compañía — the year I started o entered university/joined the army/joined the company

    b) ( en hospital) admission
    c) (AmL period) ( entrada) entry

    fue difícil el ingreso al estadio — it was difficult to get into o (frml) to gain access to the stadium

    2) (Fin)
    a) (Esp) ( depósito) deposit
    b) ingresos masculino plural ( ganancias) income
    •
    * * *
    1)

    el año de mi ingreso a or en la universidad/el ejército/la compañía — the year I started o entered university/joined the army/joined the company

    b) ( en hospital) admission
    c) (AmL period) ( entrada) entry

    fue difícil el ingreso al estadio — it was difficult to get into o (frml) to gain access to the stadium

    2) (Fin)
    a) (Esp) ( depósito) deposit
    b) ingresos masculino plural ( ganancias) income
    •
    * * *
    ingreso1

    Ex: Secondly, the admission of rules incompatible with the general ideology adopted inevitably entails subsequent remedial revision.

    * examen de ingreso = entrance exam(ination).
    * ingresos = intake.

    ingreso2

    Ex: This particular bank does not accept any cash deposits nor are direct cash withdrawals permitted.

    * aumentar los ingresos = boost + Posesivo + income.
    * bajos ingresos = low income.
    * comprobación de los ingresos = means-testing, means test.
    * comprobar los ingresos = means test.
    * desigualdad de ingresos = income inequality.
    * escala de tarifas según los ingresos = sliding fee scale.
    * evaluación de los ingresos = means-testing, means test.
    * evaluar los ingresos = means test.
    * familia de bajos ingresos = low-income family.
    * fuente de ingresos = revenue stream, source of revenue, source of income, revenue base, revenue earner.
    * ganarse unos ingresos = earn + income.
    * generación de ingresos = revenue-raising, income generation.
    * generador de ingresos = income-generating, revenue-earning, revenue-making, revenue-generating, revenue earner, profit-generating, profit-making.
    * generar ingresos = generate + revenue.
    * ingreso de dinero = cash deposit.
    * ingreso de efectivo = cash deposit.
    * ingresos = income, proceeds, revenue, income statement, takings, earnings.
    * ingresos bajos = low income.
    * ingresos brutos = gross profit, gross benefits, gross revenues, gross receipts, gross income.
    * ingresos de ventas = sales revenue.
    * ingresos disponibles = disposable income.
    * ingresos económicos = income.
    * ingresos familiares = family wage.
    * ingresos fijos = fixed income.
    * ingresos inesperados = windfall.
    * ingresos medios = middle income.
    * ingresos netos = net revenues, net income.
    * ingresos procedentes de los impuestos = tax revenues, income tax revenue.
    * ingresos públicos provenientes del petróleo = oil revenues.
    * nivel de ingresos = income level, earning capacity, earning power.
    * propios ingresos = earned income.
    * reportar ingresos = generate + revenue.
    * según los ingresos = means-tested.
    * subsidio por bajos ingresos = supplementary benefit.

    * * *
    A
    1
    (en una organización): la fecha de nuestro ingreso en la organización the date of our entry into the organization, the date we joined the organization
    su solicitud de ingreso al or en el club his application to become a member of o to join the club
    su discurso de ingreso his inaugural address
    el año de mi ingreso a or en la universidad/en el ejército/en la compañía the year I started o entered university/joined the army/joined the company
    examen de ingreso entrance examination
    2 (en un hospital) admission
    después de su ingreso en la clínica after her admission to o after she was admitted to the clinic
    3
    (en la cárcel): su ingreso en la cárcel tuvo lugar el 10 de Octubre he was taken to o placed in jail on the 10th of October
    fue decretado su ingreso en prisión he was remanded in custody
    4 ( AmL period) (entrada) entry
    fue difícil el ingreso al estadio it was difficult to get into o ( frml) to gain access o admission to the stadium
    5 ( Per Espec) (entrada) ticket ingresos mpl ticket office
    B ( Fin)
    1 ( Esp) (depósito) deposit
    efectuó un ingreso en el banco he made a deposit at the bank, he paid some money into the bank
    ingresos anuales annual income
    no tiene más ingresos que su trabajo en el astillero his only income is from his job at the shipyard
    una importante fuente de ingresos an important source of income
    Compuestos:
    mpl additional income
    mpl gross income
    mpl trading o operating income
    mpl accrued income
    mpl net income
    ● ingresos tributarios or por impuestos
    tax revenue
    mpl earned income
    * * *

     

    Del verbo ingresar: ( conjugate ingresar)

    ingreso es:

    1ª persona singular (yo) presente indicativo

    ingresó es:

    3ª persona singular (él/ella/usted) pretérito indicativo

    Multiple Entries:
    ingresar    
    ingreso
    ingresar ( conjugate ingresar) verbo intransitivo
    1 [ persona] (en organización, club) to join;
    ( en colegio) to enter;
    ( en el ejército) to join;

    ingresó cadáver (Esp) he was dead on arrival
    2 [ dinero] to come in
    verbo transitivo
    1 ‹ persona› ( en hospital):

    hubo que ingresolo de urgencia he had to be admitted as a matter of urgency;
    fueron ingresados en esta prisión they were taken to this prison
    2 (Esp) (Fin) ‹dinero/cheque› to pay in;


    [ banco] to credit an account with a sum
    ingreso sustantivo masculino
    1
    a) ( en organización): el año de mi ingreso a or en la universidad/el ejército/la compañía the year I started o entered university/joined the army/joined the company;



    2 (Fin)
    a) (Esp) ( depósito) deposit

    b)

    ◊ ingresos sustantivo masculino plural ( ganancias) income;

    ingresos brutos/netos gross/net income
    ingresar
    I verbo transitivo
    1 Fin (en un banco) to deposit, pay in
    (recibir ganancias) to take in
    2 Med to admit: me ingresaron con una crisis nerviosa, I was admitted with a nervous breakdown
    II verbo intransitivo
    1 to enter: este año ingresa en la Universidad, this year he goes to University
    ingresar en un club, to join a club
    2 Med ingresó a las cinco, he was admitted (to hospital) at five (o'clock)
    ingresó cadáver, to be dead on arrival
    ingreso sustantivo masculino
    1 Fin deposit: necesito hacer un ingreso de tres mil pesetas, I need to pay in three thousand pesetas
    2 (entrada) entry [en, into]
    (admisión) admission [en, to] 3 ingresos, (sueldo, renta) income sing, revenue sing
    ' ingreso' also found in these entries:
    Spanish:
    acceso
    - cadáver
    - formularia
    - formulario
    - ingresar
    - entrada
    - examen
    - menor
    English:
    admission
    - admit
    - DOA
    - enter
    - entrance
    - entrance examination
    - eventual
    - grammar school
    - pay in
    - paying-in-slip
    - pronounce
    - deposit
    - membership
    * * *
    1. [entrada] entry, entrance;
    [en universidad] admission;
    examen de ingreso entrance exam;
    solicitud de ingreso membership application;
    todavía recuerdo la fecha de mi ingreso en el club I still remember the day I joined the club;
    han solicitado su ingreso en la organización they have applied for membership of the organization, they have applied to join the organization
    2. [en hospital] admission;
    se produjeron diez ingresos hospitalarios por salmonelosis ten people were admitted to hospital with salmonella poisoning
    3. [en prisión]
    el juez decretó el ingreso en prisión del banquero the judge ordered that the banker be sent to prison
    4. Am [acceso a lugar] entry;
    el ingreso a la sala de conciertos fue muy lento it took a long time to get into the concert hall
    5. Esp [de dinero] deposit;
    realizó un ingreso she made a deposit
    6.
    ingresos [sueldo] income;
    [recaudación] revenue;
    ingresos por publicidad advertising revenue;
    tienen unos ingresos anuales de 200 millones they have an annual income of 200 million
    ingresos brutos gross income;
    ingresos familiares family income;
    ingresos netos net income
    * * *
    m
    1 entry; en una asociación joining;
    examen de ingreso entrance exam
    2 en hospital admission
    3 COM deposit
    4
    :
    ingresos pl income sg
    * * *
    1) : entrance, entry
    2) : admission
    3) ingresos nmpl
    : income, earnings pl
    * * *
    1. (en el hospital) admission
    ¿cuántos ingresos hay en un día normal? how many admissions are there on an average day?
    3. (dinero) deposit

    Spanish-English dictionary > ingreso

  • 32 actualidad

    f.
    1 current situation (momento presente).
    la actualidad política the current political situation
    cuentan en la actualidad con un millón de socios they currently have a million members
    estas piezas en la actualidad se fabrican en serie these parts are mass-produced nowadays
    2 topicality.
    estar de actualidad to be topical
    una noticia de rabiosa actualidad an extremely topical news item
    temas de actualidad current affairs
    3 news (noticia).
    la actualidad deportiva the sports news
    ser actualidad to be making the news
    4 relevance to modern society (vigencia).
    sus libros siguen teniendo gran actualidad her books are still very relevant today
    5 present time.
    6 up-to-dateness, modernity, currency, currentness.
    7 factualness, reality, factuality.
    * * *
    1 present (time)
    2 (hechos) current affairs plural; (estado) the current state of things
    \
    en la actualidad at present
    estar de actualidad to be fashionable
    * * *
    noun f.
    2) current affairs, news
    •
    * * *
    SF
    1)

    • en la actualidad — (=hoy día) nowadays; (=en este momento) currently, at present, presently (EEUU)

    hay en la actualidad más de dos millones de parados — there are currently over two million unemployed, there are over two million unemployed at present

    2) (=cualidad)

    • de actualidad — [noticia, tema] topical; [modelo, diseño] up-to-date, up-to-the-minute

    • poner algo de actualidad — to focus attention on sth

    3) (Periodismo)

    • la actualidad — (=asuntos) current affairs pl ; (=noticias) news, current news

    4) pl actualidades [en periódico] current affairs; [en cine] newsreel sing
    * * *

    en la actualidad — currently, at present

    b) ( situación actual) current situation

    con toda la actualidad informativa — (period) with the latest news

    c) (de tema, noticia) topicality

    las noticias de actualidad — today's (o this week's etc) news

    un tema de palpitante or candente actualidad — (period) a highly topical subject

    d) actualidades femenino plural (Period) current affairs (pl)
    * * *
    = present day, the, recency, timeliness, up-to-dateness, topicality.
    Ex. Despite what amounts to undercutting by direct sale publishers calling themselves 'book clubs', the British net book agreement has remained in force until the present day.
    Ex. The four were: accuracy, content (the breadth or scope), recency (up-to-dateness) and frequency of presentation.
    Ex. Factors assessed during the comparative study included pricing, timeliness, availability of catalogue copy, and breadth of coverage.
    Ex. Up-to-dateness is particularly vital since recent and current information is in heaviest usage.
    Ex. This year, the event is gaining topicality because of the EU enlargement.
    ----
    * actualidad del contenido = currency.
    * asunto de actualidad = current issue.
    * de actualidad = topical.
    * de plena actualidad = hot [hotter -comp., hottest -sup.].
    * desde entonces hasta la actualidad = from then to the present day.
    * en la actualidad = at present, nowadays, presently, today, modern-day, now, these days, at the present time, at the present, in present times, at present time, in modern times, in this day and age, currently.
    * falta de actualidad = datedness.
    * hasta la actualidad = to date, up to now, so far.
    * noticias de actualidad = current events, current news events, current news.
    * revista de actualidad = popular magazine, house magazine, entertainment magazine.
    * tema de actualidad = topical theme, current issue, hot topic.
    * temas de actualidad = current affairs.
    * * *

    en la actualidad — currently, at present

    b) ( situación actual) current situation

    con toda la actualidad informativa — (period) with the latest news

    c) (de tema, noticia) topicality

    las noticias de actualidad — today's (o this week's etc) news

    un tema de palpitante or candente actualidad — (period) a highly topical subject

    d) actualidades femenino plural (Period) current affairs (pl)
    * * *
    = present day, the, recency, timeliness, up-to-dateness, topicality.

    Ex: Despite what amounts to undercutting by direct sale publishers calling themselves 'book clubs', the British net book agreement has remained in force until the present day.

    Ex: The four were: accuracy, content (the breadth or scope), recency (up-to-dateness) and frequency of presentation.
    Ex: Factors assessed during the comparative study included pricing, timeliness, availability of catalogue copy, and breadth of coverage.
    Ex: Up-to-dateness is particularly vital since recent and current information is in heaviest usage.
    Ex: This year, the event is gaining topicality because of the EU enlargement.
    * actualidad del contenido = currency.
    * asunto de actualidad = current issue.
    * de actualidad = topical.
    * de plena actualidad = hot [hotter -comp., hottest -sup.].
    * desde entonces hasta la actualidad = from then to the present day.
    * en la actualidad = at present, nowadays, presently, today, modern-day, now, these days, at the present time, at the present, in present times, at present time, in modern times, in this day and age, currently.
    * falta de actualidad = datedness.
    * hasta la actualidad = to date, up to now, so far.
    * noticias de actualidad = current events, current news events, current news.
    * revista de actualidad = popular magazine, house magazine, entertainment magazine.
    * tema de actualidad = topical theme, current issue, hot topic.
    * temas de actualidad = current affairs.

    * * *
    1
    (tiempo presente): profesionales que están en la actualidad exiliados professional people who are currently o at present o presently in exile
    no se sigue haciendo así en la actualidad nowadays o today it is no longer done that way
    2
    ( period): la actualidad (sucesos actuales) current events, current affairs; (situación actual) current situation
    la actualidad cubana the current situation in Cuba
    la actualidad informativa está centrada en los siguientes temas the main points of today's news ( o this evening's news etc) are as follows
    3 (de un tema, una noticia) topicality
    las noticias de actualidad today's ( o this week's etc) news
    un tema de palpitante or candente actualidad ( period); a highly topical subject, a subject that is on everyone's lips
    4 actualidades fpl ( Period) current affairs (pl)
    * * *

     

    actualidad sustantivo femenino


    la actualidad cubana the current situation in Cuba
    b) (de tema, noticia) topicality;

    ◊ las noticias de actualidad today's (o this week's etc) news;

    un tema de actualidad (period) a topical subject;
    sucesos de actualidad current affairs
    actualidad sustantivo femenino
    1 present time: en la actualidad somos más altos, nowadays we are taller
    2 (moda) fashion: esa novela está de actualidad, that novel is fashionable
    3 (acontencimientos presentes) current affairs pl: sólo habla de temas de actualidad, she only talks about current issues
    4 (vigencia) relevance
    ' actualidad' also found in these entries:
    Spanish:
    candelero
    - historia
    - hoy
    - pasada
    - pasado
    - primar
    - rabiosa
    - rabioso
    - sellar
    English:
    current affairs
    - topical
    - current
    - dated
    - hot
    * * *
    1. [momento presente] current situation;
    la actualidad política the current political situation;
    cuentan en la actualidad con más de un millón de socios they currently have more than a million members;
    estas piezas en la actualidad se fabrican en serie these parts are mass-produced nowadays
    2. [de asunto, noticia] topicality;
    una noticia de rabiosa actualidad an extremely topical news item;
    estar de actualidad [ser de interés] to be topical;
    poner algo de actualidad to make sth topical;
    una revista de actualidad a current affairs magazine
    3. [noticia] news [singular];
    la actualidad deportiva the sports news;
    ser actualidad to be making the news
    4. [vigencia] relevance to modern society;
    sus libros siguen teniendo gran actualidad her books are still very relevant today;
    una obra de teatro que no ha perdido actualidad a play which is still relevant today
    * * *
    f
    1 current situation;
    en la actualidad at present, presently; ( hoy en día) nowadays
    2
    :
    de gran actualidad very topical
    3
    :
    actualidades pl current affairs
    * * *
    1) : present time
    en la actualidad: at present
    2) actualidades nfpl
    : current affairs
    * * *
    2. (noticias) news

    Spanish-English dictionary > actualidad

  • 33 enviar

    v.
    1 to send.
    te enviaré la información por correo electrónico I'll e-mail the information to you, I'll send you the information by e-mail
    envíale mis saludos a tu madre give my regards to your mother
    Ellos cursaron la mercadería They sent the merchandise.
    2 to send (person).
    lo enviaron de embajador they sent him as an ambassador
    lo enviaron (a) por agua they sent him for water
    3 to send off, to send, to bundle off.
    * * *
    Conjugation model [ DESVIAR], like link=desviar desviar
    1 (gen) to send
    2 COMERCIO to dispatch, remit (por barco) to ship
    \
    enviar a alguien de paseo familiar (fig) to send somebody packing
    * * *
    verb
    3) ship
    * * *

    enviar un mensaje a algn — [por móvil] to text sb, send sb a text message

    enviar por el médico — to send for the doctor, fetch the doctor

    * * *
    verbo transitivo
    a) <carta/paquete> to send; <pedido/mercancías> to send, dispatch

    envió el balón al fondo de las mallas — (period) he put the ball in the back of the net

    b) < persona> to send

    lo enviaron a Londres de agregado cultural — he was sent o posted to London as cultural attaché

    enviar a alguien a + INF — to send somebody to + inf

    * * *
    = deliver, despatch [dispatch], direct, dispatch [despatch], forward, post, route, send, ship, subject, send out, submit, remit, ship off.
    Ex. You do not want to try and clear the building, thinking it is a fire when it is just somebody trying to deliver a parcel of books to the back door.
    Ex. The aim of the project is to refine selection procedures and improve the quality of books despatched to Africa.
    Ex. This statement directs the user to adopt a number more specific terms in preference to the general term.
    Ex. Any surrogates and their arrangement and dispatch to users who can be expected to be interested in the associated document.
    Ex. It also stores any messages which it cannot forward because the receiving terminal is busy or which can be sent at off-peak times.
    Ex. At the same time, a notice to the borrower is posted to the 'hold available' print queue.
    Ex. Requests which cannot be filled by local or regional libraries are automatically routed by the system to NLM as the library of last resort.
    Ex. Usually a central cataloguing agency is based upon a national library or copyright office, where publishers are required by law to send at least one copy of every book published in that country.
    Ex. According to librarians, vendors aren't shipping books fast enough.
    Ex. Author abstracts are the abstracts prepared by authors of the document that has been subjected to abstracting.
    Ex. The claim category tells DOBIS/LIBIS how many days to allow in addition to the receipt lag before sending out a claim.
    Ex. Most publications are probably free distribution material and whilst that does not absolve the publishers from the obligation of legal deposit it is probable that many local authorities do not submit their materials.
    Ex. The Court has already ruled that it has power to hear and determine the matter without remitting it back to the lower court.
    Ex. Sex was taboo, premarital sex was not accepted and if a girl found herself 'in the family way' many times she was shipped off to live with relatives.
    ----
    * continuar enviando + Nombre = keep + Nombre + coming.
    * enviar + Alguien + a = refer + Alguien + to.
    * enviar a prisión = send to + jail.
    * enviar a un asesor experto = refer.
    * enviar de nuevo = resend [re-send].
    * enviar de vuelta = send back.
    * enviar en contenedor = containerise [containerize, -USA].
    * enviar información a = direct + output.
    * enviar información de un modo automático = push + information.
    * enviar por contenedor = containerise [containerize, -USA].
    * enviar por correo = mail, send through + the mail, post.
    * enviar por correo aéreo = air-mail.
    * enviar por correo electrónico, mandar por correo electrónico, enviar un cor = e-mail [email], e-mail [email].
    * enviar una invitación = send + invitation, issue + invitation.
    * enviar una nota a Alguien = drop + Nombre + a note.
    * enviar una pregunta a una lista de correo = post + a question.
    * enviar una señal = send + signal.
    * enviar un correo electrónico = e-mail [email].
    * enviar un documento = deliver + document.
    * enviar un mensaje = forward + message.
    * enviar un mensaje a una lista de correo = post + a message.
    * enviar un mensaje de texto = text.
    * enviar un sms = text.
    * no dejar de enviar + Nombre = keep + Nombre + coming.
    * recoger y enviar datos = telemeter.
    * seguir enviando + Nombre = keep + Nombre + coming.
    * término al que se envía = target term.
    * término del que se envía = referred-from term.
    * volver a enviar = resubmit [re-submit], reship, resend [re-send].
    * * *
    verbo transitivo
    a) <carta/paquete> to send; <pedido/mercancías> to send, dispatch

    envió el balón al fondo de las mallas — (period) he put the ball in the back of the net

    b) < persona> to send

    lo enviaron a Londres de agregado cultural — he was sent o posted to London as cultural attaché

    enviar a alguien a + INF — to send somebody to + inf

    * * *
    = deliver, despatch [dispatch], direct, dispatch [despatch], forward, post, route, send, ship, subject, send out, submit, remit, ship off.

    Ex: You do not want to try and clear the building, thinking it is a fire when it is just somebody trying to deliver a parcel of books to the back door.

    Ex: The aim of the project is to refine selection procedures and improve the quality of books despatched to Africa.
    Ex: This statement directs the user to adopt a number more specific terms in preference to the general term.
    Ex: Any surrogates and their arrangement and dispatch to users who can be expected to be interested in the associated document.
    Ex: It also stores any messages which it cannot forward because the receiving terminal is busy or which can be sent at off-peak times.
    Ex: At the same time, a notice to the borrower is posted to the 'hold available' print queue.
    Ex: Requests which cannot be filled by local or regional libraries are automatically routed by the system to NLM as the library of last resort.
    Ex: Usually a central cataloguing agency is based upon a national library or copyright office, where publishers are required by law to send at least one copy of every book published in that country.
    Ex: According to librarians, vendors aren't shipping books fast enough.
    Ex: Author abstracts are the abstracts prepared by authors of the document that has been subjected to abstracting.
    Ex: The claim category tells DOBIS/LIBIS how many days to allow in addition to the receipt lag before sending out a claim.
    Ex: Most publications are probably free distribution material and whilst that does not absolve the publishers from the obligation of legal deposit it is probable that many local authorities do not submit their materials.
    Ex: The Court has already ruled that it has power to hear and determine the matter without remitting it back to the lower court.
    Ex: Sex was taboo, premarital sex was not accepted and if a girl found herself 'in the family way' many times she was shipped off to live with relatives.
    * continuar enviando + Nombre = keep + Nombre + coming.
    * enviar + Alguien + a = refer + Alguien + to.
    * enviar a prisión = send to + jail.
    * enviar a un asesor experto = refer.
    * enviar de nuevo = resend [re-send].
    * enviar de vuelta = send back.
    * enviar en contenedor = containerise [containerize, -USA].
    * enviar información a = direct + output.
    * enviar información de un modo automático = push + information.
    * enviar por contenedor = containerise [containerize, -USA].
    * enviar por correo = mail, send through + the mail, post.
    * enviar por correo aéreo = air-mail.
    * enviar por correo electrónico, mandar por correo electrónico, enviar un cor = e-mail [email], e-mail [email].
    * enviar una invitación = send + invitation, issue + invitation.
    * enviar una nota a Alguien = drop + Nombre + a note.
    * enviar una pregunta a una lista de correo = post + a question.
    * enviar una señal = send + signal.
    * enviar un correo electrónico = e-mail [email].
    * enviar un documento = deliver + document.
    * enviar un mensaje = forward + message.
    * enviar un mensaje a una lista de correo = post + a message.
    * enviar un mensaje de texto = text.
    * enviar un sms = text.
    * no dejar de enviar + Nombre = keep + Nombre + coming.
    * recoger y enviar datos = telemeter.
    * seguir enviando + Nombre = keep + Nombre + coming.
    * término al que se envía = target term.
    * término del que se envía = referred-from term.
    * volver a enviar = resubmit [re-submit], reship, resend [re-send].

    * * *
    enviar [ A17 ]
    vt
    1 ‹carta/paquete› to send; ‹pedido/mercancías› to send, dispatch
    puede enviarlo por avión o por barco you can send it by air or by ship
    mi madre te envía recuerdos my mother sends you her regards
    los corresponsales envían las crónicas por teléfono the correspondents phone in their reports
    envió el balón al fondo de las mallas ( period); he put the ball in the back of the net
    2 ‹persona› to send
    me envió de intermediario she sent me as an intermediary
    lo enviaron a Londres de agregado cultural he was sent o posted to London as cultural attaché
    me envió por pan or ( Esp) a por pan she sent me out for bread o to get bread
    enviaron una delegación de diez personas they sent o dispatched a delegation of ten people
    enviar a algn A + INF to send sb to + INF
    envió al chófer a buscarlo she sent the chauffeur to meet him
    * * *

     

    enviar ( conjugate enviar) verbo transitivo
    a) ‹carta/paquete› to send;

    ‹pedido/mercancías› to send, dispatch
    b) ‹ persona› to send;


    enviar verbo transitivo to send: tengo que enviar un giro a Luisa, I've got to send a postal order to Luisa
    ' enviar' also found in these entries:
    Spanish:
    avión
    - cable
    - cursar
    - expedir
    - consignar
    - giro
    - mandar
    - poner
    English:
    commit
    - consign
    - dispatch
    - fraternal
    - hospitalize
    - mail
    - pack off
    - refer to
    - route
    - rush
    - second-class
    - send
    - send away
    - send in
    - send off
    - send on
    - send out
    - ship
    - telex
    - wire
    - word
    - forward
    - post
    - redirect
    * * *
    enviar vt
    1. [mandar, remitir] to send;
    [por barco] to ship; [por fax] to fax;
    envían la mercancía por avión they send the goods by air;
    te enviaré la información por correo electrónico I'll e-mail the information to you, I'll send you the information by e-mail;
    envíale mis saludos a tu madre give my regards to your mother;
    envió el balón al fondo de la red he sent the ball into the back of the net
    2. [persona] to send;
    lo enviaron de embajador they sent him as an ambassador;
    lo enviaron (a) por agua they sent him for water;
    enviar a alguien a hacer algo to send sb to do sth;
    me enviaron a negociar contigo they sent me to negotiate with you
    * * *
    v/t send
    * * *
    enviar {85} vt
    1) : to send
    2) : to ship
    * * *
    enviar vb to send [pt. & pp. sent]

    Spanish-English dictionary > enviar

  • 34 earnings per share

    Fin
    a financial ratio that measures the portion of a company’s profit allocated to each outstanding share of common stock. It is the most basic measure of the value of a share, and also is the basis for calculating several other important investment ratios.
    EXAMPLE
    EPS is calculated by subtracting the total value of any preferred stock from net income (earnings) for the period in question, then dividing the resulting figure by the number of shares outstanding during that period.
    Net income – Dividends on any preferred stock/Average number of shares outstanding
    Companies usually use a weighted average number of shares outstanding over the reporting period, but shares outstanding can either be “primary” or “fully diluted.” Primary EPS is calculated using the number of shares that are currently held by investors in the market and able to be traded. Diluted EPS is the result of a complex calculation that determines how many shares would be outstanding if all exercisable warrants and options were converted into shares at the end of a quarter.
         Suppose, for example, that a company has granted a large number of share options to employees. If these options are capable of being exercised in the near future, that could significantly alter the number of shares in issue and thus the EPS–even though the net income is the same. Often in such cases, the company might quote the EPS on the existing shares and the fully diluted version.
    Abbr. EPS

    The ultimate business dictionary > earnings per share

  • 35 Nettoeinkünfte

    Nettoeinkünfte
    net earnings;
    • Nettoeinkünfte aus dem Ausland net income from abroad;
    • während der Darlehnszeit erwartete Nettoeinnahmen prospected net profit expected to be earned over the period of the advance;
    • Nettoergebnis net result (US);
    • Nettoerhöhung net increase;
    • Nettoerlös net yield (proceeds [of a sale], avails, US);
    • Nettoersparnis net savings;
    • Nettoertrag net proceeds (return, earnings, yield), (Grundstück) net rental;
    • zur Ausschüttung zur Verfügung stehender (ausschüttungsfähiger) Nettoertrag net profit available for appropriation;
    • Nettoerträge net earnings;
    • Nettoerträge nach Steuern net income after taxes;
    • Nettoertragswertberechnung net earnings rule;
    • Nettoexport net exports;
    • verkaufsfähige Nettoförderung net merchantable production;
    • Nettofracht clear freight, (Seeschifffahrt) net freight;
    • Nettogehalt nominal salary, take-home pay, pay after stoppage (Br.);
    • Netto gewicht net (neat) weight;
    • Nettogewinn clear gain, net profits (gain, earnings);
    • erzielter Nettogewinn net realized gain;
    • Nettogewinnspanne net margin;
    • Nettogrenzprodukt marginal net product;
    • private Nettoinlandsinvestitionen net private domestic investment;
    • Nettoinventarwert von Investmentanteilen net asset value of shares;
    • nach dem Nettoinventarwert ansetzen (veranschlagen) to value on a net asset basis;
    • Nettoinvestition net investment;
    • Nettoinvestitionsausgaben net investment spending;
    • Nettojahreswert clear annual value;
    • Nettokapitalexport net capital export;
    • Nettokapitalgewinn, Nettokapitalwert net capital gain;
    • Nettokapitalimport net capital import;
    • Nettokasse im Voraus net cash in advance;
    • Nettokosten net cost;
    • Nettokreditaufnahme net borrowings;
    • Nettokreditsaldo net credit balance;
    • Nettokurs net price;
    • Nettoleistung net flow;
    • Nettoliquidität net liquidity;
    • Nettolohn take-home pay (packet, income, wages), nominal wage;
    • Nettomiete, Nettopacht net rental;
    • Nettoprämie net (pure) premium;
    • Nettopreis net price, (Selbstkosten) net cost, (Zoll) short price (US);
    • Nettoprodukt net product;
    • Nettoproduktion net production;
    • Nettoproduktionswert net output;
    • Nettoproduktionsziffer net production rate;
    • Nettoprovision net commission;
    • Nettoraumgehalt net tonnage;
    • Nettorechnungswert net invoice price;
    • Nettoregistertonne net register ton;
    • Nettoregistertonnengehalt net tonnage;
    • Nettoreichweite (Anzeige) net unduplicated audience;
    • 5%ige Nettorendite auf das Anlagevermögen 5% return on net assets employed;
    • Nettorenditesatz net real rate of return;
    • Nettorente net revenue (income), (Mietvertrag) net rental (Br.);
    • Nettosaldo net balance;
    • Nettosatz (Darlehn) face rate;
    • Nettosozialprodukt social net product, net national income (product);
    • Nettosozialprodukt zu Faktorpreisen (Doktrin) net domestic product;
    • Nettosteueraufkommen net tax receipts;
    • Nettosteuerschuld net tax liability;
    • Nettotara net tare;
    • Nettotonnage net tonnage;
    • reiner Nettoüberschuss net income (surplus);
    • Nettoüberschussposition (Währungspolitik) net creditor [limit] position;
    • Nettoumsatz net sales;
    • Nettoverbindlichkeiten net debts;
    • Nettoverbindlichkeiten nach Abzug der liquiden Aktiva net liabilities;
    • Nettoverdienst net earnings;
    • Nettovergütung net renumeration;
    • beglaubigter Nettoverkauf (Zeitung) certified net sale;
    • Nettoverkaufserlös net profit on sales;
    • Nettoverlust net (clear, dead) loss;
    • Nettovermögen average net assets, (Eigenkapital) proprietary interest, net worth (US);
    • Nettovermögen eines Unternehmens surplus of a corporation;
    • Nettoverschuldung net indebtedness;
    • Nettoverzinsung net value, net interest return, proprietary interest;
    • Nettovolkseinkommen net national income;
    • Nettowert net worth (value), (Unternehmen) book value;
    • Nettowertschöpfung net value added;
    • Nettozinsen net (pure, true) interest;
    • Nettozinsfluss, Nettozinssatz net rate of interest, pure interest;
    • Nettozoll long duty;
    • Nettozugang an liquiden Mitteln cash-flow;
    • Nettozuwachs net gain.

    Business german-english dictionary > Nettoeinkünfte

  • 36 loss

    lɔs сущ.
    1) гибель, крушение, разрушение Syn: destruction, ruin
    1.
    2) а) потеря, утрата (лишение частично или полностью имущества, прав, способностей и т. п.) the loss of the lands ≈ потеря земель hearing loss ≈ потеря слуха heat loss ≈ переохлаждение memory loss ≈ потеря памяти loss of sensation ≈ потеря чувствительности loss of vision, loss of one's eyesight ≈ потеря зрения total loss of vision ≈ полная потеря зрения weight loss, loss of a weight ≈
    1) потеря веса
    2) усушка, усадка loss of value б) утрата, потеря (смерть близких, друзей) the loss of his mother ≈ потеря матери irreparable, irreplaceable, irretrievable loss to our nation ≈ невосстановимая, невосполнимая потеря для нашей страны
    3) а) проигрыш, поражение to hand smb. a loss ≈ нанести кому-л. поражение They handed our team its first loss of the season. ≈ Они нанесли нашей команде первой поражение в этом сезоне. to recoup one's gambling losses ≈ возмещать проигрыш б) неудача при осуществлении чего-л. I do not wish to risk the loss of my train. ≈ Я не хочу рисковать и опоздать на поезд.
    4) убыток, ущерб, потеря to inflict losses on ≈ причинять ущерб( кому-л.) to make up a loss, offset a loss, recoup a loss, replace a loss ≈ возмещать убытки to sell at a loss ≈ продавать в убыток dead loss ≈ чистый убыток tax loss ≈ налоговый убыток (незапланированный убыток, который учитывается при налогообложении;
    налогооблагаемая сумма сокращается на сумму убытка) windfall loss ≈ внезапные убытки, непредвиденные убытки
    5) мн.;
    воен. потери losses in dead and wounded ≈ потери убитыми и ранеными to take heavy losses ≈ нести тяжелые потери Our forces inflicted heavy losses on the enemy. ≈ Наши силы нанесли серьезный удар по противнику. light losses ≈ небольшие потери loss of life suffer losses sustain losses - incur losses loss replacement
    6) тех. угар loss in yarn текст. ≈ угар потеря, лишение - total * полная потеря - * of one's eyesight потеря зрения - * of strength упадок сил - * of blood (медицина) кровопотеря - * of flesh похудание - temperature * падение температуры - * in altitude потеря высоты утрата, потеря - irreparable * невозместимая потеря - grievous * тяжелая утрата - * of opportunities упущенные /неиспользованные/ возможности - without any * of time без всякой потери времени, не теряя ни минуты времени - his death was a great * его смерть была большой утратой гибель - * of a ship with all hands гибель корабля со всей командой проигрыш;
    урон - * of a battle поражение в битве ущерб, урон, убыток - dead * чистый убыток - the * of a contract (американизм) незаключенный контракт;
    неполучение заказа - to have a *, to meet with a * потерпеть ущерб, понести потерю - to sell at a * продавать в убыток - to incur *es терпеть убытки - to cover a * покрывать убыток - his absence was not a great * его отсутствие - небольшая потеря - it's your *, not mine вы от этого потеряете /вы останетесь в накладе/, не я pl (военное) потери - * replacement возмещение потерь - the * of life потери в людях, потери убитыми - *es in manpower and material потери в живой силе и технике - to suffer heavy *es понести тяжелые потери (специальное) угар смыв( при эррозии) утечка( тока) > to be at a * растеряться, смешаться;
    быть в замешательстве /в затруднении, в недоумении/;
    (охота) потерять след > he was at a * for a word он не мог подобрать /найти/ нужного слова > he was at a * what to say он не нашелся, что сказать > no great * without some small gain (пословица) нет худа без добра accounting ~ расчетные убытки actual ~ страх. действительная гибель actual ~ фактический страховой убыток actual total ~ страх. действительная полная гибель actual total ~ фактический полный страховой убыток adjusted ~ уточненный размер ущерба agio ~ убытки от спекуляций ценными бумагами на бирже в расчете на ценовые колебания at a ~ в убыток average ~ средние убытки average ~ мор. страх. средний убыток to be at a ~ быть в затруднении, в недоумении;
    he was at a loss for words он не мог найти слов to be at a ~ охот. потерять след book ~ убыток, образовавшийся при переоценке активов или пассивов book ~ on realization балансовые убытки при реализации business ~ убытки от сделки capital ~ капитальный убыток capital ~ курсовые потери capital ~ потери от понижения рыночной стоимости активов capital ~ потери при продаже капитального имущества casualty ~ убытки от несчастного случая catastrophe ~ ущерб, вызванный катастрофой catastrophic ~ страх. ущерб, вызванный катастрофой cause a ~ вызывать ущерб causing an insured ~ причинение застрахованных потерь consequential ~ косвенные убытки consequential ~ косвенный ущерб consolidated ~ суммарные убытки constructive total ~ конструктивная полная гибель constructive total ~ полные убытки от строительства contingent ~ непредвиденные потери cover a ~ возмещать ущерб cover a ~ покрывать убытки cyclical ~ циклические убытки data ~ вчт. потеря данных ~ убыток;
    ущерб;
    to sell at a loss продавать в убыток;
    dead loss чистый убыток;
    to make good a loss возместить убыток dead ~ чистая потеря dead ~ чистый убыток elementary ~ ущерб от стихийных бедствий exchange gain and ~ курсовые прибыль и убыток exchange ~ курсовой убыток exchange ~ потери валюты exchange ~ потери на разнице валютных курсов exchange ~ сокращение валютных резервов exchange rate ~ курсовой убыток extraordinary profit or ~ необычно высокие прибыль или убыток financial ~ денежные потери financial ~ финансовый убыток fire ~ убытки от пожара foreseeable ~ ожидаемые убытки gross ~ общие потери gross ~ общий ущерб gross ~ суммарные убытки gross operating ~ общий убыток от основной деятельности harvest ~ потери при уборке урожая ~ потеря, утрата;
    loss of one's eyesight потеря зрения;
    to have a loss, to meet with a loss понести потерю to be at a ~ быть в затруднении, в недоумении;
    he was at a loss for words он не мог найти слов incur a ~ нести потери incur a ~ терпеть убытки indirect ~ косвенный ущерб inflict a ~ наносить потери inflict a ~ причинять ущерб initial ~ первоначальный убыток insurance ~ убытки при страховании insured ~ застрахованный убыток intercompany ~ межфирменные убытки interest ~ потеря процентов investment ~ инвестиционные потери involve a ~ вызывать убытки liability for ~ ответственность за убытки loss гибель, утрата ~ гибель ~ лишение ~ потери ~ pl воен. потери;
    loss of life потери в людях, потери убитыми ~ потеря, утрата;
    loss of one's eyesight потеря зрения;
    to have a loss, to meet with a loss понести потерю ~ вчт. потеря ~ потеря ~ вчт. проигрыш ~ пропажа ~ убытки ~ убыток, ущерб ~ убыток;
    ущерб;
    to sell at a loss продавать в убыток;
    dead loss чистый убыток;
    to make good a loss возместить убыток ~ убыток ~ тех. угар;
    loss in yarn текст. угар ~ урон, проигрыш ~ урон;
    проигрыш ~ урон ~ утрата ~ ущерб ~ after tax убытки после уплаты налогов ~ before depreciation убытки до начисления износа ~ before financial items убытки до проводки по бухгалтерским книгам ~ before financing убытки до финансирования ~ before tax убытки до уплаты налога ~ by market fluctuation потери, вызванные конъюнктурными колебаниями ~ by market fluctuation потери, вызванные колебаниями цен на рынке ~ for financial year потери за финансовый год ~ for financial year убытки за финансовый год ~ for period потери за период ~ for period убытки за период ~ for year потери за финансовый год ~ for year убытки за финансовый год ~ in income потеря дохода ~ in real value снижение реальной стоимости ~ in transit потери при перевозке ~ in value потеря ценности ~ in value upon resale снижение стоимости при перепродаже ~ тех. угар;
    loss in yarn текст. угар ~ of capital потеря капитала ~ of creditworthiness потеря кредитоспособности ~ of earning capacity снижение потенциального дохода индивидуума ~ of earnings through disablement потеря заработка по нетрудоспособности ~ of goodwill потеря благораспололожения клиентов ~ of goodwill потеря неосязаемых активов ~ of goodwill снижение условной стоимости деловых связей фирмы ~ of interest earnings потеря дохода от процентов ~ of liberty потеря свободы ~ pl воен. потери;
    loss of life потери в людях, потери убитыми ~ of liquidity снижение ликвидности ~ потеря, утрата;
    loss of one's eyesight потеря зрения;
    to have a loss, to meet with a loss понести потерю ~ of production производственные потери ~ of production снижение производства ~ of profits потеря прибылей ~ of profits упущенная выгода ~ of profits insurance страхование от потери прибылей ~ of profits insurance страхование от простоя производства ~ of profits insurance страхование упущенной прибыли ~ of rent insurance страхование от понижения арендной платы ~ of right потеря права ~ of time потеря времени ~ of trade утрата профессии ~ of votes потеря голосов ~ of weight потеря в весе ~ of weight усушка ~ on bond issue потери от выпуска займа ~ on currency exchange потери на разнице валютных курсов ~ on disposal of fixed assets потери при продаже труднореализуемых активов ~ on disposal of fixed assets потери при реализации неликвидных активов ~ on disposal of property потери при реализации собственности ~ on ordinary activities убытки от обычных видов деятельности ~ on receivables outstanding потери от дебиторской задолженности ~ on securities потери от изменения курса ценных бумаг ~ on the rate потери от изменения процентной ставки ~ on the rate убытки от изменения курса ~ replacement воен. возмещение потерь ~ through delay потери вследствие задержки ~ убыток;
    ущерб;
    to sell at a loss продавать в убыток;
    dead loss чистый убыток;
    to make good a loss возместить убыток maritime ~ ущерб при морских перевозках maximum ~ максимальный ущерб meet a ~ покрывать убытки ~ потеря, утрата;
    loss of one's eyesight потеря зрения;
    to have a loss, to meet with a loss понести потерю minor ~ незначительный ущерб modest ~ небольшой ущерб mortality ~ потери в результате повышения смертности net capital ~ чистые потери капитала net exchange ~ убыток от обмена валюты net ~ чистые потери net ~ чистый убыток nonrealized exchange ~ нереализованные потери на разнице валютных курсов normal ~ обычный ущерб notify a ~ заявлять о пропаже operating ~ убыток от основной деятельности overall ~ общие потери paper ~ бумажный убыток paper ~ нереализованный убыток partial ~ частичная гибель (предмета страхования) partial ~ частичная гибель предмета страхования partial ~ частичная потеря pecuniary ~ денежный ущерб pecuniary ~ имущественный ущерб pecuniary ~ материальный ущерб pending ~ невозмещенные убытки petty ~ незначительный ущерб possible ~ возможные потери potential ~ потенциальные убытки probable maximum ~ максимально возможный ущерб processing ~ вчт. потери при обработке данных profit and ~ прибыли и убытки profit or ~ прибыль или убыток realized ~ установленный ущерб record ~ огромный ущерб report a ~ давать сведения об ущербе ~ убыток;
    ущерб;
    to sell at a loss продавать в убыток;
    dead loss чистый убыток;
    to make good a loss возместить убыток short-term ~ краткосрочный убыток singeing ~ потери на опаливание specific ~ конкретно перечисленные потери suffer a ~ нести убыток suffer a ~ терпеть ущерб suffer: ~ страдать;
    испытывать, претерпевать;
    he suffers from headaches онстрадаетотголовныхболей;
    to suffer a loss потерпеть убыток to suffer (или to sustain) losses понести потери to suffer (или to sustain) losses терпеть убытки sustain a ~ нести потери sustain: ~ испытывать, выносить;
    выдерживать;
    to sustain injuries получить увечье;
    to sustain a loss понести потерю tax ~ убытки от налогообложения technical ~ технические потери total ~ общая сумма убытков total ~ общие потери total ~ полная гибель (предмета страхования) total ~ полная потеря trading ~ торговый убыток tranducer ~ вчт. потеря преобразования transition ~ переходная потеря translation ~ потеря на неогибание translation ~ потеря передачи unrealized ~ нереализованный убыток weight ~ утруска

    Большой англо-русский и русско-английский словарь > loss

  • 37 comercio del libro

    (n.) = bookselling [book selling], book trade [booktrade]
    Ex. Without going into too much detail and thus ending up writing a textbook on bookselling, it is important to note that in the United Kingdom there are two sorts of new books sold and these are called 'net books' and 'non-net books'.
    Ex. Nowadays there is a clear three-part division of the book trade into publishers, wholesalers, printers, and retailers, but in the hand-press period the functions of book traders overlapped to a much greater extent.
    * * *
    el comercio del libro
    (n.) = book business, the

    Ex: The book business is in crisis for reasons such as the glorification of mass popular entertainment.

    (n.) = bookselling [book selling], book trade [booktrade]

    Ex: Without going into too much detail and thus ending up writing a textbook on bookselling, it is important to note that in the United Kingdom there are two sorts of new books sold and these are called 'net books' and 'non-net books'.

    Ex: Nowadays there is a clear three-part division of the book trade into publishers, wholesalers, printers, and retailers, but in the hand-press period the functions of book traders overlapped to a much greater extent.

    Spanish-English dictionary > comercio del libro

  • 38 loss

    [lɔs]
    accounting loss расчетные убытки actual loss страх. действительная гибель actual loss фактический страховой убыток actual total loss страх. действительная полная гибель actual total loss фактический полный страховой убыток adjusted loss уточненный размер ущерба agio loss убытки от спекуляций ценными бумагами на бирже в расчете на ценовые колебания at a loss в убыток average loss средние убытки average loss мор.страх. средний убыток to be at a loss быть в затруднении, в недоумении; he was at a loss for words он не мог найти слов to be at a loss охот. потерять след book loss убыток, образовавшийся при переоценке активов или пассивов book loss on realization балансовые убытки при реализации business loss убытки от сделки capital loss капитальный убыток capital loss курсовые потери capital loss потери от понижения рыночной стоимости активов capital loss потери при продаже капитального имущества casualty loss убытки от несчастного случая catastrophe loss ущерб, вызванный катастрофой catastrophic loss страх. ущерб, вызванный катастрофой cause a loss вызывать ущерб causing an insured loss причинение застрахованных потерь consequential loss косвенные убытки consequential loss косвенный ущерб consolidated loss суммарные убытки constructive total loss конструктивная полная гибель constructive total loss полные убытки от строительства contingent loss непредвиденные потери cover a loss возмещать ущерб cover a loss покрывать убытки cyclical loss циклические убытки data loss вчт. потеря данных loss убыток; ущерб; to sell at a loss продавать в убыток; dead loss чистый убыток; to make good a loss возместить убыток dead loss чистая потеря dead loss чистый убыток elementary loss ущерб от стихийных бедствий exchange gain and loss курсовые прибыль и убыток exchange loss курсовой убыток exchange loss потери валюты exchange loss потери на разнице валютных курсов exchange loss сокращение валютных резервов exchange rate loss курсовой убыток extraordinary profit or loss необычно высокие прибыль или убыток financial loss денежные потери financial loss финансовый убыток fire loss убытки от пожара foreseeable loss ожидаемые убытки gross loss общие потери gross loss общий ущерб gross loss суммарные убытки gross operating loss общий убыток от основной деятельности harvest loss потери при уборке урожая loss потеря, утрата; loss of one's eyesight потеря зрения; to have a loss, to meet with a loss понести потерю to be at a loss быть в затруднении, в недоумении; he was at a loss for words он не мог найти слов incur a loss нести потери incur a loss терпеть убытки indirect loss косвенный ущерб inflict a loss наносить потери inflict a loss причинять ущерб initial loss первоначальный убыток insurance loss убытки при страховании insured loss застрахованный убыток intercompany loss межфирменные убытки interest loss потеря процентов investment loss инвестиционные потери involve a loss вызывать убытки liability for loss ответственность за убытки loss гибель, утрата loss гибель loss лишение loss потери loss pl воен. потери; loss of life потери в людях, потери убитыми loss потеря, утрата; loss of one's eyesight потеря зрения; to have a loss, to meet with a loss понести потерю loss вчт. потеря loss потеря loss вчт. проигрыш loss пропажа loss убытки loss убыток, ущерб loss убыток; ущерб; to sell at a loss продавать в убыток; dead loss чистый убыток; to make good a loss возместить убыток loss убыток loss тех. угар; loss in yarn текст. угар loss урон, проигрыш loss урон; проигрыш loss урон loss утрата loss ущерб loss after tax убытки после уплаты налогов loss before depreciation убытки до начисления износа loss before financial items убытки до проводки по бухгалтерским книгам loss before financing убытки до финансирования loss before tax убытки до уплаты налога loss by market fluctuation потери, вызванные конъюнктурными колебаниями loss by market fluctuation потери, вызванные колебаниями цен на рынке loss for financial year потери за финансовый год loss for financial year убытки за финансовый год loss for period потери за период loss for period убытки за период loss for year потери за финансовый год loss for year убытки за финансовый год loss in income потеря дохода loss in real value снижение реальной стоимости loss in transit потери при перевозке loss in value потеря ценности loss in value upon resale снижение стоимости при перепродаже loss тех. угар; loss in yarn текст. угар loss of capital потеря капитала loss of creditworthiness потеря кредитоспособности loss of earning capacity снижение потенциального дохода индивидуума loss of earnings through disablement потеря заработка по нетрудоспособности loss of goodwill потеря благораспололожения клиентов loss of goodwill потеря неосязаемых активов loss of goodwill снижение условной стоимости деловых связей фирмы loss of interest earnings потеря дохода от процентов loss of liberty потеря свободы loss pl воен. потери; loss of life потери в людях, потери убитыми loss of liquidity снижение ликвидности loss потеря, утрата; loss of one's eyesight потеря зрения; to have a loss, to meet with a loss понести потерю loss of production производственные потери loss of production снижение производства loss of profits потеря прибылей loss of profits упущенная выгода loss of profits insurance страхование от потери прибылей loss of profits insurance страхование от простоя производства loss of profits insurance страхование упущенной прибыли loss of rent insurance страхование от понижения арендной платы loss of right потеря права loss of time потеря времени loss of trade утрата профессии loss of votes потеря голосов loss of weight потеря в весе loss of weight усушка loss on bond issue потери от выпуска займа loss on currency exchange потери на разнице валютных курсов loss on disposal of fixed assets потери при продаже труднореализуемых активов loss on disposal of fixed assets потери при реализации неликвидных активов loss on disposal of property потери при реализации собственности loss on ordinary activities убытки от обычных видов деятельности loss on receivables outstanding потери от дебиторской задолженности loss on securities потери от изменения курса ценных бумаг loss on the rate потери от изменения процентной ставки loss on the rate убытки от изменения курса loss replacement воен. возмещение потерь loss through delay потери вследствие задержки loss убыток; ущерб; to sell at a loss продавать в убыток; dead loss чистый убыток; to make good a loss возместить убыток maritime loss ущерб при морских перевозках maximum loss максимальный ущерб meet a loss покрывать убытки loss потеря, утрата; loss of one's eyesight потеря зрения; to have a loss, to meet with a loss понести потерю minor loss незначительный ущерб modest loss небольшой ущерб mortality loss потери в результате повышения смертности net capital loss чистые потери капитала net exchange loss убыток от обмена валюты net loss чистые потери net loss чистый убыток nonrealized exchange loss нереализованные потери на разнице валютных курсов normal loss обычный ущерб notify a loss заявлять о пропаже operating loss убыток от основной деятельности overall loss общие потери paper loss бумажный убыток paper loss нереализованный убыток partial loss частичная гибель (предмета страхования) partial loss частичная гибель предмета страхования partial loss частичная потеря pecuniary loss денежный ущерб pecuniary loss имущественный ущерб pecuniary loss материальный ущерб pending loss невозмещенные убытки petty loss незначительный ущерб possible loss возможные потери potential loss потенциальные убытки probable maximum loss максимально возможный ущерб processing loss вчт. потери при обработке данных profit and loss прибыли и убытки profit or loss прибыль или убыток realized loss установленный ущерб record loss огромный ущерб report a loss давать сведения об ущербе loss убыток; ущерб; to sell at a loss продавать в убыток; dead loss чистый убыток; to make good a loss возместить убыток short-term loss краткосрочный убыток singeing loss потери на опаливание specific loss конкретно перечисленные потери suffer a loss нести убыток suffer a loss терпеть ущерб suffer: loss страдать; испытывать, претерпевать; he suffers from headaches онстрадаетотголовныхболей; to suffer a loss потерпеть убыток to suffer (или to sustain) losses понести потери to suffer (или to sustain) losses терпеть убытки sustain a loss нести потери sustain: loss испытывать, выносить; выдерживать; to sustain injuries получить увечье; to sustain a loss понести потерю tax loss убытки от налогообложения technical loss технические потери total loss общая сумма убытков total loss общие потери total loss полная гибель (предмета страхования) total loss полная потеря trading loss торговый убыток tranducer loss вчт. потеря преобразования transition loss переходная потеря translation loss потеря на неогибание translation loss потеря передачи unrealized loss нереализованный убыток weight loss утруска

    English-Russian short dictionary > loss

  • 39 discount

    1. сущ.
    1)
    а) торг. скидка (с цены), ценовая скидка (денежная сумма или процент, на который поставщик снижает стандартную цену товара или услуги; напр., снижение стандартной цены товара в рамках кампании по стимулированию сбыта или снижение прейскурантной цены в качестве вознаграждения за быстрый или наличный платеж, за покупку в большом количестве и т. п.; также снижение стандартного тарифа на услуги для клиентов, удовлетворяющих определенным требованиям, напр., уменьшение величины страховой премии в связи с особенностями данного риска, отсутствием аварий или других страховых случаев в течение определенного времени, либо уменьшение стоимости туристической путевки при приобретении общей путевки для группы лиц и т. п.)

    ATTRIBUTES:

    one-time discount — единовременная [разовая\] скидка

    COMBS:

    discount in the amount of— скидка в сумме

    At the purchase of 6-10 titles you will obtain the discount in the amount of 5%.

    discount of $125, $125 discount — скидка в размере 125 долл.

    10% discount, discount of 10% — скидка в размере 10%, десятипроцентная скидка

    1% discount for cash — скидка 1% за расчет наличными

    15% discount for quantity purchases — 15-процентная скидка за покупку в большом количестве

    less discount of 5% — со сидкой в 5%, за вычетом 5%

    A discount of up to 40% may apply to Physical Damage Coverage for your boat, if the boat is less than 11 years old.

    a discount of 10 to 40 percent — скидка (в размере) от 10% до 40%

    a discount (of) between 10% and 20% — скидка (в размере) от 10% до 20%, скидка между 10% и 20%

    discount on [below, to, off, from\] — скидка с (цены, тарифной ставки)

    50% discount below the normal retail price — 50% скидка с обычной розничной цены

    You can get 50% discount off the regular ticket price!

    Click here to order this book at a discount from the regular list price.

    discount on (smth.) — скидка на (что-л.)

    Members will receive special discounts on all products. — Участники получат специальные скидки на все товары.

    special discount to students, special students discounts — специальные скидки для студентов, специальные скидки студентам, специальные студенческие скидки

    50% discount for children under 12 — 50% скидка для детей в возрасте до 12 лет

    to give [to grant, to allow\] a discount — предоставить скидку

    Discounts are given for quantity purchases.

    First, they commit all participants to grant discounts of the same type to buyers who meet the same conditions of eligibility.

    The producer usually establishes a list price and then allows discounts from it to various types of intermediate customers.

    Later in the century, as competition for customers increased, some booksellers offered discounts of 20 percent and more.

    to get [to receive, to obtain\] a discount — получить скидку

    Club members get special discount off the normal rates. — Члены клуба получают специальную скидку с обычных тарифов.

    He received cash discount of 3%. — Он получил скидку в размере 3% за оплату наличными.

    to earn a discount — получить [заслужить, заработать\] скидку

    When purchases must be placed within a specified period to earn a discount, the prospective contractor must indicate the required time period.

    Those who purchase for cash are allowed a discount of 2%, while those who pay within one month can claim a discount of 1%.

    to ask for a discount — просить [требовать\] скидку, обращаться за скидкой

    If you're going to pay cash, ask for a discount.

    It could be very useful to be able to negotiate a discount for cash if you are buying luxury items like a fur coat or an expensive piece of jewellery.

    Large volume orders may be subject to a discount. — Крупные заказы могут подлежать скидке. [По крупным заказам может предоставляться скидка.\]

    to qualify for a discount — иметь право на скидку; получить право на скидку; давать право на скидку

    To qualify for discount all orders must be received by 30th June. — Чтобы иметь право на скидку, все заказы должны быть получены до 30 июня.

    to be eligible for [to be entitled to\] a discount — иметь право на скидку

    Find out if you are entitled to a discount. — Выясните, имеете ли вы право на скидку.

    to lose a discount — терять скидку, терять право на скидку

    This means that you can make 1 claim in any year or 2 claims in any 3-year period, and you won't lose the discount earned for your previous years of safe driving. — Это означает, что вы можете предъявить одно требование в течение любого года или два требования в течение любого трехлетнего периода, и вы не потеряете скидку, заработанную за предыдущие года безопасного вождения.

    To find the sale price of the item, you calculate the discount and subtract the discount from the original price.

    to reduce/to increase discount — уменьшать/увеличивать скидку

    ThyssenKrupp Nirosta reduces cash discount.

    Under the Local Government Act 2003, all District Councils have been allowed to reduce their Council Tax discount on second homes from 50% to 10%.

    American Airlines also has increased its discount from 21 percent to 22 percent on all domestic fares and international full fares.

    They've increased the tax discount on the house.

    Syn:
    rebate 1. 1), reduction 1. 2) б)
    Ant:
    See:
    advertising discount, aggregated discount, bulk discount а), bulk purchase discount, cash discount, chain discount, commercial discount, cumulative discount, deep discount 2) а), deferred discount, discount allowed, discount earned, discount for cash, discount for cash payment, discount for early payment, discount for paying cash, discount for prompt payment, discount for quantity, discount for quantity purchases, discount from price, discount on price, discount received, discounts lost, early payment discount, functional discount, group discount 1) а), insurance discount, insurance premium discount, invoice discount 1) а), long discount, lost discounts, loyalty discount, net name discount, noncumulative discount, off-invoice discount, patronage discount, premium discount, prepayment discount, price discount а), prompt payment discount, purchase discount, quantity discount, quantity purchase discount, renewal discount, retail discount, retro discount, retrodiscount, retrospective discount, sales discount, series discount 1) а), short discount, special discount, staff discount, trade discount, trade-in discount, unearned discount а), volume discount, wholesale discount, amount of discount, discount amount а), discount broker а), discount brokerage, discount card, discount chain, discount coupon, discount drugstore, discount fare, discount goods, discount house 2) а), discount loss, discount market 2) а), discount merchandiser, discount period 1) а), discount policy 1) а), discount price, discount pricing, discount retailer, discount retailing, discount sale, discount scale, discount series, discount schedule, discount store, discount supermarket, discount table, discount terms, percentage of discount, scale of discounts, table of discounts, allowance 1. 3) discounted price а), discounted goods, premium price а), trade credit, EOM, ROG, discounter б), discountable 2) б), regular price, list price, off-price product, at a discount 1) а) IDIOM: five-finger discount
    б) фин., бирж. дисконт (сумма, на которую номинал или цена погашения ценной бумаги больше цены ее первоначального размещения или текущей рыночной цены)

    ATTRIBUTES:

    accrued 2), amortizable 2) б)

    deep discount — глубокий дисконт, значительный дисконт*

    COMBS:

    discount in the amount of— дисконт в сумме

    discount of $125, $125 discount — дисконт в размере 125 долл.

    As a result, X treats the loan as having original issue discount in the amount of $130000.

    10% discount, discount of 10% — дисконт в размере 10%, десятипроцентный дисконт

    For example, if a $1000 par bond was bought at a discount of $900, at maturity there would be a $100 gain.

    a discount of 10 to 40 percent — дисконт (в размере) от 10% до 40%

    a discount (of) between 10% and 20% — скидка (в размере) от 10% до 20%, скидка между 10% и 20%

    discount on [below, to, off, from\] — дисконт к (цене, номиналу), дисконт с [от\] (цены, номинала)

    Coupons are sold at a discount to maturity value.

    The Company amortizes any discount or premium as part of interest expense on the related debt using the effective interest method.

    Although the issuer will calculate original issue discount, if any, based on its determination of the accrual periods, a bondholder may, subject to some restrictions, elect other accrual periods.

    All taxable discount securities, including Corporate and Government Bonds, Federal STRIPs, Eurobonds, and Taxable Municipal securities.

    Ant:
    See:
    в) фин., банк. дисконт, скидка (разница между номиналом векселя и суммой, получаемой векселедержателем при учете векселя до наступления срока его погашения)
    See:
    г) фин., бирж. дисконт, скидка (отклонение в меньшую сторону от официального курса валюты, т. е. ситуация, когда цена одной валюты занижена по отношению к цене другой валюты, напр., франк может продаваться со скидкой к фунту)
    д) фин., банк. дисконт (разница между базовой согласованной суммой кредита и суммой, фактически получаемой заемщиком; в обычных дисконтных кредитах соответствует величине процентов, подлежащих уплате по кредиту; в некоторых кредитах из базовой суммы кредита могут вычитаться дисконтные пункты или другие единовременные вознаграждения и комиссионные, причитающиеся кредитору)
    See:
    е) фин. дисконт, скидка (при оценке стоимости предприятия или крупных пакетов акций: разница, на которую фактически согласованная цена предприятия/пакета акций меньше базовой рыночной цены; такой дисконт может использоваться в качестве компенсации за узость вторичного рынка для акций, недостаточный размер продаваемого пакета акций для приобретения контроля за предприятием и т. п.)
    See:
    ж) фин. скидка, дисконт (в самом общем смысле: сумма, на которую уменьшена базовая стоимость или другая базовая величина)
    Ant:
    See:
    2) банк., фин. учет, операция по учету [по дисконту\] (операция, в ходе которой банк или другое финансовое учреждение выкупает вексель или иное долговое обязательство у его держателя по цене, равной номиналу долгового обязательства за вычетом вознаграждения за оставшийся до погашения срок, напр., вексель с номиналом в 100 долл. может продаваться за 90 долл.; впоследствии банк взыскивает полную номинальную стоимость долгового обязательства с лица, выписавшего это долговое обязательство)
    Syn:
    See:
    3) фин. дисконтирование (определение текущей стоимости актива или текущей стоимости будущих потоков доходов и расходов)
    Syn:
    See:
    4)
    а) торг. процент скидки (величина скидки, выраженная в процентах к цене)
    Syn:
    б) фин. учетная ставка; ставка дисконта [дисконтирования\]
    Syn:
    discount rate 1) а), 1) а), 2) а)
    See:
    2. гл.
    1) торг. предоставлять [делать\] скидку, снижать цену (уменьшать обычную прейскурантную цену для покупателя, приобретающего значительное количество товара, рассчитывающегося наличными и т. п.); продавать со скидкой (уценивать товары, уменьшать цену продаваемых товаров)

    The shop discounted goods. — Магазин сделал скидку на товары.

    to discount from [off\] price — сделать скидку с цены

    to discount (by) 10% — делать скидку в размере 10%

    Companies discount their goods by 10%-75% only to sell more volume. — Компании предоставляют скидку на свои товары в размере 10-75% [компании снижают цену своих товаров на 10-75%\] только для того, чтобы увеличить объем продаж.

    If an item has not sold within two weeks the store discounts the item by 25% for the third week, 50% for the fourth week, and 75% for the fifth week. — Если предмет не продается в течении двух недель, то в течение третьей недели предмет предлагается со скидкой в 25%, в течение четвертой — со скидкой 50%, а в течение пятой — со скидкой 75%.

    All items were discounted about 20% from the suggested list prices. — Цена всех товаров была снижена на 20% по сравнению с рекомендованной прейскурантной ценой.

    The company discounted prices on its products. — Компания сделала скидку с цены на свои товары.

    United discounts the fare by 50%. — "Юнайтед" делает скидку с тарифа в размере 50%.

    The one-way fares are now discounted 15% off regular fares. — Стоимость проезда в один конец в настоящее время снижена на 15% по сравнению с обычными тарифами.

    This interest rate is discounted from the published bank standard variable rate for an agreed period from the start of the mortgage. — Эта процентная ставка снижена по сравнению с опубликованной стандартной плавающей процентной ставкой банка на оговоренный период, считая от начала действия ипотечного кредита.

    discounted mortgage — ипотека с дисконтом*, дисконтная ипотека*

    discounted period — период скидки [скидок\]*, период действия скидки*

    discounted price — цена со скидкой [с дисконтом\], дисконтная цена

    See:
    2) фин., банк. учитывать
    а) (приобретать векселя или счета-фактуры по цене ниже их номинала, т. е. с дисконтом, с целью последующего взыскания суммы долга с должника)

    to discount at the rate of 10% — учитывать по ставке 10%

    In the same way, circumstances often forced discount houses themselves to discount fine trade bills at the rate for fine bank bills. — Точно также, обстоятельства часто вынуждают сами дисконтные дома учитывать первоклассные торговые векселя по ставке, установленной для первоклассных банковских векселей.

    The Federal Reserve was given the right to discount “eligible paper” for member banks, that is lend money to the banks on the basis of the commercial paper arising from loan transactions with their customers. — Федеральной резервной системе было предоставлено право учитывать "приемлемые бумаги" для банков-членов, т. е. давать банкам деньги взаймы на базе коммерческих бумаг, возникающих в связи с кредитными операциями с их клиентами.

    б) (продавать векселя или счета-фактуры по цене ниже их номинала специализированному финансовому учреждению)

    to discount the note at 10% — учитывать долговое обязательство под 10%

    The company discounted the note at a bank at 10%. — Компания учла долговое обязательство в банке под 10%.

    If the vendor receives a note, he may discount it at the bank. — Если торговец получает простой вексель, он может учесть его в банке.

    to get a bill discounted — учесть вексель, произвести учет векселя

    See:
    3) фин., банк. предоставлять дисконтный заем* (получать проценты вперед при даче денег взаймы, т. е. выдавать заемщику не полную оговоренную сумму кредита, а ее часть, оставшуюся после вычета определенного дисконта, и взамен сокращать или аннулировать процентную ставку на весь или часть срока кредита; употребляется всегда с дополнением в виде названия кредита)

    to discount the loan — предоставлять дисконтный заем, делать заем дисконтным

    Negotiate the terms of the loan ( amount, interest rates) first and then lender discounts the loan by charging a fee which will be deducted from the loan amount before being dispersed to the borrower. — Договоритесь об условиях кредитования (сумма, процентные ставки) и потом кредитор сделает заем дисконтным путем взимания платы, которая будет вычтена из суммы займа перед выдачей заемщику.

    See:

    to discount at a rate of 10% — дисконтировать по ставке 10%

    Discount future cash flows to the present using the firm's cost of capital. — Приведите будущие денежные потоки к текущей стоимости, используя стоимость капитала фирмы.

    To adjust for the time value of money, we discounted future costs to present value. — Чтобы осуществить корректировку на временную стоимость денег, мы привели будущие затраты к текущей стоимости.

    We discount future cash flows by an interest rate that has been adjusted for risk. — Мы дисконтируем будущие денежные потоки, используя процентную ставку, скорректированную на риск.

    The taxpayer must continue to discount the unpaid losses attributable to proportional reinsurance from pre-1988 accident years using the discount factors that were used in determining tax reserves for the 1987 tax year. — Налогоплательщик должен продолжать дисконтировать неоплаченные убытки, относящиеся к пропорциональному перестрахованию за годы убытка, предшествующие 1988 г., используя коэффициенты дисконтирования, которые применялись при определении налоговых резервов на 1987 налоговый год.

    When comparing projects with different risk levels, it is best to discount each project's cash flows at its own discount rate and then compare the NPVs. — При сравнении проектов с разным уровнем риска, лучше всего произвести дисконтирование [продисконтировать\] денежные потоки каждого проекта по своей собственной ставке дисконтирования и затем сравнить чистую приведенную стоимость.

    discounted cash flow — дисконтированный [приведенный\] денежный поток

    discounted payback period — дисконтированный срок [период\] окупаемости

    See:
    5) общ. не принимать в расчет, игнорировать, пропускать, опускать; относиться скептически, не принимать на веру, сомневаться в правдивости

    to discount smb's opinion — игнорировать чье-л. мнение

    They discount my opinion. — Они не принимают в расчет мое мнение.

    We had already discounted the theory that they were involved. — Мы уже оставили идею об их причастности.

    By stressing one factor, each theory discounts the others. — Выделяя один фактор, каждая теория оставляет без внимания остальные.

    Democratic theory discounts the notion that allocation of scarce resources is the result of natural forces. — Демократическая теория игнорирует представление о том, что распределение редких ресурсов является результатом действия естественных сил.

    Knowing his political bias they discounted most of his story. — Зная о его политических пристрастиях, они сомневались в правдивости большей части его истории.

    Many people discount the value of statistical analysis. — Многие люди недооценивают статистический анализ.

    6) бирж. учитывать* (обычно используется в биржевом контексте, указывая на то, что плохие или хорошие новости о компании-эмитенте, отдельной отрасли, экономике в целом либо ожидания получения таких новостей учитываются участниками рынка при определении курсов ценных бумаг, вызывая соответственно понижение или повышение курсов)

    Many traders don't realize the news they hear and read has, in many cases, already been discounted by the market. — Многие трейдеры не осознают, что новости, о которых они услышали или прочитали, уже были учтены рынком.

    Technology stocks discounted a lot of bad news from abroad. — Акции технологических компаний отреагировали на обилие плохих новостей из-за границы.

    The bear market ends when at least most of the bad news is finally discounted by the market. — "Медвежий" рынок заканчивается, когда, по крайней мере, большая часть из плохих новостей наконец учитывается рынком.

    In the United States, the stock market double discounts expected inflation, first through long term bond yields and second through relative stock prices. — В Соединенных Штатах, фондовый рынок дважды учитывает ожидаемую инфляцию, во-первых, в доходности долгосрочных облигаций, а во-вторых, в ценах на соответствующие акции.

    These stock prices are discounting anticipated massive increases in profits for the S&P 500 companies in the future. — Цены акций учитывают ожидаемый в будущем массовый рост прибылей компаний, включаемых в расчет индекса "Стандард энд Пурз 500".

    Today’s prices are discounting all future events, not only today’s news. — Сегодняшние цены учитывают все будущие события, а не только сегодняшние новости.

    See:

    * * *
    discount (Dis; Disct) 1) дисконт, скидка: разница между ценой эмиссии ценной бумаги или кредита (номиналом или ценой погашения) и ее текущей рыночной ценой или разница между наличным и срочным валютными курсами; 2) учет векселей: операция купли-продажи векселей по номиналу минус вознаграждение за оставшийся до погашения срок (напр., вексель с номиналом в 100 долл. продается за 90 долл.); 3) скидка с цены товара (или возврат, напр., в качестве вознаграждения за быстрый или наличный платеж); см. cash discount; 4) учет информации об определенном событии в движении цен, ставок, в т. ч. до его наступления; 5) соотношение между двумя валютами; напр., франк может продаваться со скидкой к фунту; 6) определить текущую стоимость актива, который имеет определенную стоимость на определенную дату в будущем.
    * * *
    вычет (процентов); дисконт; скидка; учет (векселя), учетный процент
    . Относится к цене продажи облигации. Цена ниже номинальной стоимости. См. также Premium (премия) . (1) The amount a price would be reduced to purchase a commodity of lesser grade; (2) sometimes used to refer to the price differences between futures of different delivery months, as in the phrase "July is trading at a discount to May," indicating that the price of the July future is lower than that of May; (3) applied to cash grain prices that are below the futures price. Словарь экономических терминов .
    * * *
    особое условие договора купли-продажи, определяющее размер снижения (уменьшения) исходной (базисной) цены сделки
    -----
    Финансы/Кредит/Валюта
    1. учет векселя
    2. процент, взимаемый банками при учете векселей
    3. скидка с цены валюты в валютных сделках

    Англо-русский экономический словарь > discount

  • 40 amortization

    Fin
    1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.
    EXAMPLE
    For 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 year
    For 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 year
         The 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

    The ultimate business dictionary > amortization

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См. также в других словарях:

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