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1 הוצאות פחת
depreciation expenses -
2 ירידת שערים
depreciation of rates -
3 ניכוי פחת
depreciation allowance -
4 פחת
פַּחַתc. (b. h.; preced. wds.) 1) cavity, pit.Pl. פְּחָתִים, פְּחָתִין. Sot.21a מתיירא מן הקוצין ומן הפ׳וכ׳ is afraid of the thorns, the pits and the thistles (on the road); a. e. 2) defective spot, breach. Bets.IV, 3 נוטל ממקום הפ׳ he may take out the fruits where they burst through the partition. 3) broken vessel, fragment.Pl. as ab. Tosef.Kel.B. Kam.VII, 15 שולי הפ׳ the sides of fragments of vessels (v. מַחַץ). 4) diminution, depreciation, loss. Y.Ter.IV, 42d bot. שאין הפ׳ והתוספת שוין for the reduction and the addition are not of like proportions, i. e. the difference between 1/40 and 1/50 is not the same as that between 1/50 and 1/60 (v. פָּחַת Pi.). B. Kam.10b לפ׳ נבלה for the eventual depreciation of the carcass during the time intervening between the accident and the decision of the court. Ib. פ׳ נבלה תנאי היא there is a difference of opinion among Tannaim as regards the liability for the depreciation of the carcass. Y. ib. I, 2b bot. ישלם פַּחֲתָהּ he must indemnify the owner for its depreciation, i. e. he must pay the difference between the value of the living and that of the dead animal. Esth. R. to III, 8 שהן מכניסין פ׳ בממונו של עולם they (through their idleness) cause a diminution of the wealth of the world; a. e. -
5 פַּחַת
פַּחַתc. (b. h.; preced. wds.) 1) cavity, pit.Pl. פְּחָתִים, פְּחָתִין. Sot.21a מתיירא מן הקוצין ומן הפ׳וכ׳ is afraid of the thorns, the pits and the thistles (on the road); a. e. 2) defective spot, breach. Bets.IV, 3 נוטל ממקום הפ׳ he may take out the fruits where they burst through the partition. 3) broken vessel, fragment.Pl. as ab. Tosef.Kel.B. Kam.VII, 15 שולי הפ׳ the sides of fragments of vessels (v. מַחַץ). 4) diminution, depreciation, loss. Y.Ter.IV, 42d bot. שאין הפ׳ והתוספת שוין for the reduction and the addition are not of like proportions, i. e. the difference between 1/40 and 1/50 is not the same as that between 1/50 and 1/60 (v. פָּחַת Pi.). B. Kam.10b לפ׳ נבלה for the eventual depreciation of the carcass during the time intervening between the accident and the decision of the court. Ib. פ׳ נבלה תנאי היא there is a difference of opinion among Tannaim as regards the liability for the depreciation of the carcass. Y. ib. I, 2b bot. ישלם פַּחֲתָהּ he must indemnify the owner for its depreciation, i. e. he must pay the difference between the value of the living and that of the dead animal. Esth. R. to III, 8 שהן מכניסין פ׳ בממונו של עולם they (through their idleness) cause a diminution of the wealth of the world; a. e. -
6 איצא II, איצצא
אִיצָאII, אִיצְצָא m., אִיצַצְתָּא f. ( אוץ, אצץ) 1) squeezing, pressure. Yeb.121b top, אגב איצצא מזקי (Ar. איצא) on account of the pressure (which the falling person exercises on the serpents in the pit) they injure him. Sabb.144b דאתי בתר איצצא Ar. (ed. איצצתא; Ms. M. אִיצִיצָא) (the juice) which oozes out of the grapes through the pressure of their non weight. M. Kat. 11a salted fish made fit for immediate use אגב א׳ by squeezing (and washing) out the salt.Pl. אִיצְצֵי. Ib. שיתין א׳ sixty times pressed and washed. 2) trnsf. depression, depreciation in the market; (oth. opin. deterioration of quality). Keth.100b אע״ג דנפל ביה איצצתא (read דנפלא; Ar. דהוי ביה איצא, Rashi איצצא) though there is a risk of depreciation (on account of large supply for the festive season) (or of getting sour). -
7 אִיצָא
אִיצָאII, אִיצְצָא m., אִיצַצְתָּא f. ( אוץ, אצץ) 1) squeezing, pressure. Yeb.121b top, אגב איצצא מזקי (Ar. איצא) on account of the pressure (which the falling person exercises on the serpents in the pit) they injure him. Sabb.144b דאתי בתר איצצא Ar. (ed. איצצתא; Ms. M. אִיצִיצָא) (the juice) which oozes out of the grapes through the pressure of their non weight. M. Kat. 11a salted fish made fit for immediate use אגב א׳ by squeezing (and washing) out the salt.Pl. אִיצְצֵי. Ib. שיתין א׳ sixty times pressed and washed. 2) trnsf. depression, depreciation in the market; (oth. opin. deterioration of quality). Keth.100b אע״ג דנפל ביה איצצתא (read דנפלא; Ar. דהוי ביה איצא, Rashi איצצא) though there is a risk of depreciation (on account of large supply for the festive season) (or of getting sour). -
8 בלאי
amortization, depreciation, amortisation, amortizement; wear, wastage -
9 פחת
v. be devalued————————v. be reduced, decreased, subtracted (math.)————————v. to lessen, be diminished, reduced————————v. to lessen, decrease; depreciate, devalue————————v. to reduce, decrease, subtract (math.)————————depreciation, amortization, amortisation, amortizement; waste, wastage————————pit; trap -
10 פחת לפי יתרה פוחתת
declining balance depreciation -
11 פחת לפי סכום הספרות
sum of years digits depreciation -
12 פחת לפי סכום ספרות השנים
sum of years digits depreciation -
13 פחת לפי קו ישר
straight line depreciation -
14 פחת לפי קו ישר כפול
double straight line depreciation -
15 פחת לפי שיטת היתרה הפוחתת
declining balance depreciation -
16 פחת לפי שיטת הקו הישר
straight line depreciation -
17 פחת לפי שיטת הקו הישר הכפול
double straight line depreciation -
18 פחת לפי שיטת סכום הספרות
sum of years digits depreciation -
19 פחת לפי שיטת סכום ספרות השנים
sum of years digits depreciation -
20 פחת מואץ
accelerated depreciation
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См. также в других словарях:
dépréciation — [ depresjasjɔ̃ ] n. f. • 1771; de déprécier ♦ Action de déprécier, de se déprécier; état de ce qui est déprécié. Dépréciation des marchandises, de l or, de l argent. ⇒ avilissement, baisse, décote, dévalorisation. L inflation entraîne la… … Encyclopédie Universelle
Depreciation — Dépréciation En économie, une dépréciation est une perte de valeur d un bien, ou plus généralement d une monnaie. En comptabilité générale, une dépréciation est la constatation comptable d une moins value probable sur un élément d actif. Sommaire … Wikipédia en Français
depreciation — de·pre·ci·a·tion /di ˌprē shē ā shən/ n 1: any decrease in the value of property (as machinery) for the purpose of taxation that cannot be offset by current repairs and is carried on company books as a yearly charge amortizing the original cost… … Law dictionary
DÉPRÉCIATION MONÉTAIRE — Baisse plus ou moins rapide de la valeur d’une unité monétaire par rapport au métal précieux en référence auquel elle a été créée ou par rapport aux biens et services qu’elle permet d’obtenir. Toutes les monnaies, dans tous les pays et à toutes… … Encyclopédie Universelle
depreciation allowance — ➔ allowance * * * depreciation allowance UK US noun [C] ► ACCOUNTING, TAX the amount, based on the depreciation of assets, that a business can reduce its profit by when taxes are calculated: »The bill will change the depreciation allowance that… … Financial and business terms
depreciation fund — ➔ fund1 * * * depreciation fund UK US noun [C] ► ACCOUNTING, FINANCE an amount of money that a company has available to buy new assets. It comes from the investment of a sum equal to the depreciation allowance for its existing assets: »The… … Financial and business terms
depreciation account — ➔ account1 * * * depreciation account UK US noun [C] ► ACCOUNTING a financial record where the amount of depreciation on an asset is recorded … Financial and business terms
depreciation method — ➔ method * * * depreciation method UK US noun [C] ► ACCOUNTING any one of several methods that are used to decide by how much the value of assets should be reduced over a period of time: »The depreciation method you would use depends on the type… … Financial and business terms
depreciation rate — ➔ rate1 * * * depreciation rate UK US noun [C] ► ACCOUNTING the rate at which the value of an asset is reduced each year: »Changes to the tax rules will see new depreciation rates that better reflect how assets decline in value … Financial and business terms
depreciation recovery — UK US noun [S or U] (also recovery) ACCOUNTING, TAX, FINANCE ► the process of paying for an asset s depreciation (= gradual loss in value over time) by paying less tax on them for a period of years: » For these assets, you can use 3 , 5 , or 10… … Financial and business terms
Depreciation costs — амортизационные затраты. См. также: Амортизация Финансовый словарь Финам … Финансовый словарь
