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21 основание
1. с. basis2. с. base, foundationСинонимический ряд:1. начало (сущ.) азбука; азбуку; исходные положения; начало; начатки; основа; основные принципы; основу2. причина (сущ.) причина; резон3. создание (сущ.) образование; организацию; организация; создание; учреждение; формирование -
22 исходя из
•From theoretical principles they showed that...
•Based on this linear speed, the speed ratio of two pulleys is...
•Based upon an examination of the chart, it is believed that...
•On the basis that the radio signals... he has calculated the distance...
•Reasoning from this knowledge of... Mendeleyev stated...
•Using (or Starting from) the calculated data as the base,...
•On the basis of indirect evidence,...
Русско-английский научно-технический словарь переводчика > исходя из
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23 исходя из
on, on the basis of, on the basis that, based upon, in terms of, starting from, beginning with; following, as a result of• Исходя из вышеприведенных соображений, становится ясно, что... - From the above reasoning it is clear that...• Исходя из этих сведений, легко доказать, что... - From these facts it is easy to prove that...• Исходя из этой модели, можно было бы предположить, что... - From this model one may expect that...• Это соотношение можно также получить, исходя из теории электромагнетизма. - This relation can also be obtained from the theory of electromagnetism. -
24 presupposto
presupposto s.m.1 ( premessa) assumption, supposition: la tesi si basa su di un certo presupposto, the thesis is based on a particular assumption2 ( condizione necessaria) presupposition, requirement: mancano i presupposti per ottenere la vittoria, the conditions necessary to achieve victory are lacking.* * *[presup'posto] presupposto (-a)1. ppSee:2. sm(premessa) supposition, premisepartendo dal presupposto che... — assuming that...
* * *[presup'posto]sostantivo maschile1) (premessa) assumption, presupposition2) (condizione) prerequisite, conditioncreare i -i per qcs. — to create the necessary conditions for sth
* * *presupposto/presup'posto/sostantivo m.1 (premessa) assumption, presupposition; partendo dal presupposto che on the basis that2 (condizione) prerequisite, condition; creare i -i per qcs. to create the necessary conditions for sth. -
25 исходя из
•From theoretical principles they showed that...
•Based on this linear speed, the speed ratio of two pulleys is...
•Based upon an examination of the chart, it is believed that...
•On the basis that the radio signals... he has calculated the distance...
•Reasoning from this knowledge of... Mendeleyev stated...
•Using (or Starting from) the calculated data as the base,...
•On the basis of indirect evidence,...
Русско-английский научно-технический словарь переводчика > исходя из
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26 depreciation
Gen Mgtan allocation of the cost of an asset over a period of time for accounting and tax purposes. Depreciation is charged against earnings, on the basis that the use of capital assets is a legitimate cost of doing business. Depreciation is also a noncash expense that is added into net income to determine cash-flow in a given accounting period.EXAMPLETo qualify for depreciation, assets must be items used in the business that wear out, become obsolete, or lose value over time from natural causes or circumstances, and they must have a useful life beyond a single tax year. Examples include vehicles, machines equipment, furnishings, and buildings, plus major additions or improvements to such assets. Some intangible assets also can be included under certain conditions. Land, personal assets, stock, leased or rented property, and a company’s employees cannot be depreciated.Straight-line depreciation is the most straightforward method. It assumes that the net cost of an asset should be written off in equal amounts over its life. The formula used is:(Original cost – scrap value)/Useful life (years)For example, if a vehicle cost $20,000 and can be expected to serve the business for seven years, its original cost would be divided by its useful life:(30,000 – 2,000)/7 = 4,000 per yearThe $4,000 becomes a depreciation expense that is reported on the company’s year-end income statement under “operation expenses.”In theory, an asset should be depreciated over the actual number of years that it will be used, according to its actual drop in value each year. At the end of each year, all the depreciation claimed to date is subtracted from its cost in order to arrive at its book value, which would equal its market value. At the end of its useful business life, any undepreciated portion would represent the salvage value for which it could be sold or scrapped.For tax purposes, some accountants prefer to use accelerated depreciation to record larger amounts of depreciation in the asset’s early years in order to reduce tax bills as soon as possible. In contrast to the straight-line method, the declining-balance method assumes that the asset depreciates more in its earlier years of use. The table opposite compares the depreciation amounts that would be available, under these two methods, for a $1,000 asset that is expected to be used for five years and then sold for $100 in scrap.The depreciation method to be used for a particular asset is fixed at the time that the asset is first placed in service. Whatever rulesor tables are in effect for that year must be followed as long as the asset is owned.Depreciation laws and regulations change frequently over the years as a result of government policy changes, so a company owning property over a long period may have to use several different depreciation methods. -
27 исходя
1) Mathematics: (из) as a result of, (из) based upon, (из) beginning with, (из) following, (из) in terms of, (из) judge by, (из) on, (из) on the basis of, (из) on the basis that, (из) starting from2) Oil: based on, from, on the basis reasoning from, upon3) Sakhalin energy glossary: based on, based upon, from, on the basis of, reasoning from4) Sakhalin R: upon -
28 conseguir el derecho para
(v.) = win + the right toEx. In this case a publisher won the right to republish 'white pages' telephone directory information on the basis that there was no originality in the creation of the original directory information.* * *(v.) = win + the right toEx: In this case a publisher won the right to republish 'white pages' telephone directory information on the basis that there was no originality in the creation of the original directory information.
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29 obtener el derecho para
(v.) = win + the right toEx. In this case a publisher won the right to republish 'white pages' telephone directory information on the basis that there was no originality in the creation of the original directory information.* * *(v.) = win + the right toEx: In this case a publisher won the right to republish 'white pages' telephone directory information on the basis that there was no originality in the creation of the original directory information.
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30 reeditar
v.1 to bring out a new edition of.2 to reprint, to republish, to reissue.3 to re-edit.* * ** * *VT to reissue, republish, reprint* * *verbo transitivo to reprint, reissue* * *= relaunch [re-launch], republish, re-release [rerelease].Ex. Information Development is currently published by Bowker-Saur, who relaunched it in1993 in a new and larger format.Ex. In this case a publisher won the right to republish 'white pages' telephone directory information on the basis that there was no originality in the creation of the original directory information.Ex. He is planning to re-release some of the most famous songs from his back catalogue in an attempt to reignite his career.* * *verbo transitivo to reprint, reissue* * *= relaunch [re-launch], republish, re-release [rerelease].Ex: Information Development is currently published by Bowker-Saur, who relaunched it in1993 in a new and larger format.
Ex: In this case a publisher won the right to republish 'white pages' telephone directory information on the basis that there was no originality in the creation of the original directory information.Ex: He is planning to re-release some of the most famous songs from his back catalogue in an attempt to reignite his career.* * *reeditar [A1 ]vtto reprint, reissue, republish* * *
reeditar ( conjugate reeditar) verbo transitivo
to reprint, reissue
' reeditar' also found in these entries:
English:
reissue
* * *reeditar vt1. [publicar nueva edición de] to bring out a new edition of2. [reimprimir] to reprint* * *v/t republish, reissue -
31 sistema de incentivos
(n.) = reward system, system of incentives [incentive system]Ex. The reward system functions on the basis that a person who makes a discovery trades his/her knowledge, makes it public, in exchange for the rewards of recognition.Ex. Most libraries favour automated error detection rather than a system of incentives and punishments for adhering to or disregarding the data base standards.* * *(n.) = reward system, system of incentives [incentive system]Ex: The reward system functions on the basis that a person who makes a discovery trades his/her knowledge, makes it public, in exchange for the rewards of recognition.
Ex: Most libraries favour automated error detection rather than a system of incentives and punishments for adhering to or disregarding the data base standards. -
32 sistema de recompensa
(n.) = reward systemEx. The reward system functions on the basis that a person who makes a discovery trades his/her knowledge, makes it public, in exchange for the rewards of recognition.* * *(n.) = reward systemEx: The reward system functions on the basis that a person who makes a discovery trades his/her knowledge, makes it public, in exchange for the rewards of recognition.
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33 на том основании что
1. on the basis thatто; что — fact that
2. on the ground thatя твёрдо убеждён, что … — it is my considered opinion that …
я забыл упомянуть, что … — I had forgotten to mention that …
существует теория о том, что … — the theory prevails that …
при условии; допуская; что; исходя из — on the assumption of
Русско-английский большой базовый словарь > на том основании что
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34 законное основание
проектное основание; проектный — design basis
Бизнес, юриспруденция. Русско-английский словарь > законное основание
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35 основание
1. warrant; basis2. foundation3. establishment -
36 на том основании, что
На том основании, чтоThey objected to the adoption of winter working techniques in this country on the grounds that precautions taken may not be needed during many winters.It places the computer in a subservient role to the engineers on the argument that they are the only means by which the system can be adapted to new engines.The proposal was accepted as reasonable on the basis that Concorde flies from brakes release to descent with the throttles on the stops.Русско-английский научно-технический словарь переводчика > на том основании, что
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37 дело заключается в том
существует теория о том, что … — the theory prevails that …
всё дело в том …; суть дела состоит в том … — the thing is …
не так пойти, пойти не той дорогой — to mistake the road
в том смысле; что; с тем; чтобы; так — in the effect that
Русско-английский большой базовый словарь > дело заключается в том
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38 решение на том основании что
я твёрдо убеждён, что … — it is my considered opinion that …
я забыл упомянуть, что … — I had forgotten to mention that …
существует теория о том, что … — the theory prevails that …
при условии; допуская; что; исходя из — on the assumption of
Русско-английский большой базовый словарь > решение на том основании что
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39 на основании
1. on account ofиз-за; вследствие; на основании — on account of
2. by right of3. by virtue ofблагодаря; посредством; в силу; на основании — by virtue of
4. from5. on the ground ofна каком основании?, по какой причине? — on what ground?
6. on the grounds of7. on the authority ofна том основании; что — on the ground that
8. on the strength ofна основании; по утверждению — on the authority of
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40 EBITDA
abbr. Finearnings before interest, tax, depreciation, and amortization: The earnings generated by a business’s fundamental operating performance, frequently used in accounting ratios for comparison with other companies. Interest on borrowings, tax payable on those profits, depreciation, and amortization are excluded on the basis that they can distort the underlying performance.EXAMPLEIt is calculated as follows:Revenue – Expenses (excluding tax and interest, depreciation, etc.) = EBITDAIt is important to note that EBITDA ignores many factors that impact true cash flow, such as working capital, debt payments and other fixed expenses. Even so, it may be useful in terms of evaluating firms in the same industry with widely different capital structures, tax rates and depreciation policies.
См. также в других словарях:
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