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1 economic value added
Fina way of judging financial performance by measuring the amount by which the earnings of a project, an operation, or a corporation exceed or fall short of the total amount of capital that was originally invested by its owners.EXAMPLEEVA is conceptually simple: from net operating profit, subtract an appropriate charge for the opportunity cost of all capital invested in an enterprise—the amount that could have been invested elsewhere. It is calculated using this formula:Net operating profit less applicable taxes – Cost of capital = EVAIf a company is considering building a new plant, and its total weighted cost over ten years is $80 million, while the expected annual incremental return on the new operation is $10 million, or $100 million over ten years, then the plant’s EVA would be positive, in this case $20 million:$100 million – $80 million = $20 millionAn alternative but more complex formula for EVA is:(% Return on invested capital – % Cost of capital) × original capital invested = EVAAn objective of EVA is to determine which business units best utilize their assets to generate returns and maximize shareholder value; it can be used to assess a company, a business unit, a single plant, office, or even an assembly line. This same technique is equally helpful in evaluating new business opportunities.Abbr. EVA -
2 historical cost
Finthe original acquisition cost of an asset, unadjusted for subsequent price level or value changes -
3 первоначальная стоимость
1) General subject: gross, initial cost2) Trade: original value3) Economy: acquisition cost, acquisition cost (при приобретении товара), basic cost, cost value, initial cost (при приобретении товара), initial value, original cost value4) Accounting: baste cost (напр. промышленного или коммунального предприятия для его первого владельца), historical cost, historical value, undepreciated value5) Oil: first cost6) Taxes: base cost7) Business: original cost8) EBRD: original cost purchase value9) SAP.fin. acquisition and production costs, acquisition valueУниверсальный русско-английский словарь > первоначальная стоимость
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4 покупная цена
1) General subject: original cost, purchase money, purchase price2) Economy: acquisition cost, buying price, first price3) Taxes: cost price4) Patents: first cost5) Business: bargain price, first cost price6) leg.N.P. sales price7) Makarov: original cost value -
5 стоимость
cost, value, worth* * *сто́имость ж.
costкалькули́ровать сто́имость — estimate costsсто́имостью, напр. 1000 рубле́й — e. g., 1000 roubles worth of …заку́плено обору́дование сто́имостью 1000 рубле́й — 1000 roubles worth of equipment was boughtконе́чная сто́имость — final costо́бщая сто́имость — total costсто́имость основны́х фо́ндов, ликвидацио́нная — salvage value of assetsсто́имость основны́х фо́ндов, первонача́льная — original value of assetsпервонача́льная сто́имость — initial [original] costсто́имость перегово́ров — (connection) chargeсто́имость перегово́ров определя́ется продолжи́тельностью перегово́ров и расстоя́нием ме́жду абоне́нтами — charges are based on time and distanceсто́имость прово́за — freight chargeсто́имость произво́дства — fabrication cost, cost of productionсто́имость рабо́чей си́лы — labour costсме́тная сто́имость — estimated costстрахова́я сто́имость — insurable value -
6 стоимость
эк.value; costзавышать стоимость (напр. акций) — to overrate
балансовая стоимость — balance value / cost
истинная стоимость — true cost / value
конечная стоимость (включающая все виды дополнительных затрат) — final / ultimate cost
номинальная стоимость, стоимость по номиналу — par, nominal / par value
общая стоимость — global value, total cost
первоначальная стоимость — undepreciated value, original cost
рыночная стоимость — commercial / market value
чистая стоимость — net value / cost
повышение / рост стоимостьи жизни — soaring of the cost of living
стоимость, (выраженная) в деньгах — money equivalent
стоимость жизни — cost of living, living costs
стоимость, определяемая дефицитностью / редкостью ресурса — scarcity value
стоимость рабочей силы — value of manpower / labour
стоимость резервирования (напр., мест в самолёте) — reservation cost
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7 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. -
8 Anschaffungswert
Anschaffungswert m 1. FIN, WIWI net cash outflow, initial outlay (Investitionsrechnung; Synonym: Anschaffungsausgabe); 2. RW, RECHT acquisition cost, historical cost, original cost, purchase cost (Gegensatz: Wiederbeschaffungswert = replacement cost = current cost); initial outlay (Anschaffungsausgabe)* * *m 1. < Finanz> net cash outflow; 2. <Geschäft, Rechnung, Recht> acquisition value* * *Anschaffungswert
value at cost, cost (acquisition, original, initial) value, prime cost -
9 Anschaffungskredit
Anschaffungskredit, steuerbegünstigter
qualifying loan (Br.);
• Anschaffungskurs historical rate;
• Anschaffungsnebenkosten incidental acquisition expenses;
• Anschaffungspreis cost (price) of acquisition, purchase (original, cost, first) price, initial cost, (Bilanz) cost[s];
• Anschaffungstag purchase (vesting) date, date of acquisition (purchase);
• Anschaffungswert value at cost, cost (acquisition, original, initial) value, prime cost;
• Anschaffungs- und Unterhaltungszuschuss für ein Kraftfahrzeug motor vehicle advance and basic allowance. -
10 steuerbegünstigter
Anschaffungskredit, steuerbegünstigter
qualifying loan (Br.);
• Anschaffungskurs historical rate;
• Anschaffungsnebenkosten incidental acquisition expenses;
• Anschaffungspreis cost (price) of acquisition, purchase (original, cost, first) price, initial cost, (Bilanz) cost[s];
• Anschaffungstag purchase (vesting) date, date of acquisition (purchase);
• Anschaffungswert value at cost, cost (acquisition, original, initial) value, prime cost;
• Anschaffungs- und Unterhaltungszuschuss für ein Kraftfahrzeug motor vehicle advance and basic allowance. -
11 база для исчисления тарифа
база для исчисления тарифа
Величина стоимости активов, согласно которой электроэнергетическое предприятие имеет право получать определённую норму прибыли, установленную органом регулирования. База для исчисления тарифа, как правило, рассчитывается на основе стоимости оборудования, которое используется для предоставления услуг, и может быть рассчитана одним из нижеследующих методов или их сочетанием: расчёт стоимости в текущих ценах, обоснованных капиталовложений, восстановительной стоимости, первоначальной стоимости. В зависимости от используемого метода, база для исчисления тарифа включает денежные средства, оборотный капитал, материалы и запасы, а также отчисления на амортизацию, ремонт и некапитальное строительство, авансы от заказчиков на строительство, отсроченный налог на прибыль и налог на капиталовложения. (Стоимость инвестиций, по которым коммунальному предприятию предоставляется возможность получать разумную норму прибыли.)
[Англо-русский глосcарий энергетических терминов ERRA]EN
rate base
The value of property upon which a utility is permitted to earn a specified rate of return as established by a regulatory authority. The rate base generally represents the value of property used by the utility in providing service and may be calculated by any one or a combination of the following accounting methods: fair value, prudent investment, reproduction cost, or original cost. Depending on which method is used, the rate base includes cash, working capital, materials and supplies, and deductions for accumulated provisions for depreciation, contributions in aid of construction, customer advances for construction, accumulated deferred income taxes, and accumulated deferred investment tax credits. (The value of investments on which a utility is given an opportunity to earn a reasonable rate of return.)
[Англо-русский глосcарий энергетических терминов ERRA]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > база для исчисления тарифа
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12 историческая стоимость
историческая стоимость
Сумма, первоначально оплаченная за актив, не корректируемая последующими изменениями стоимости. Называется также Стоимостью приобретения (Acquisition Cost) или Первоначальной стоимостью (Original Cost). В российской практике под исторической понимается первоначальная стоимость приобретения без учета переоценок.
[ http://www.lexikon.ru/dict/uprav/index.html]
историческая стоимость
Стоимость актива по цене приобретения. См. так же: Соглашение о прошлых (исторических) затратах (в бухгалтерском учете)
[ http://slovar-lopatnikov.ru/]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > историческая стоимость
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13 стоимость приобретения
1) Economy: acquisition cost, purchase cost2) Accounting: acquisition cost (Обычно определяется по сумме выплаченных денежных средств (cash outlay)), cost value, historical cost, coa (cost of acquisition)3) Business: cost of acquisition, initial cost, original cost4) Quality control: first cost, owning costУниверсальный русско-английский словарь > стоимость приобретения
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14 Wiederbeschaffungskosten
Wiederbeschaffungskosten pl RW, WIWI replacement cost, current cost (Synonym: Wiederbeschaffungswert = replacement value; Gegensatz: Anschaffungskosten = acquisition cost, historical cost, original cost, purchase cost, initial cost)* * *pl <Rechnung, Vw> replacement cost, replacement costs* * *Wiederbeschaffungskosten
replacement (reproduction, US, repurchase) cost, cost of reproduction, current reproduction costsBusiness german-english dictionary > Wiederbeschaffungskosten
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15 початкова вартість
historical cost; original cost; purchase value; acquisition cost -
16 первоначальная стоимость
Русско-английский юридический словарь > первоначальная стоимость
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17 первоначальная стоимость
Русско-английский юридический словарь > первоначальная стоимость
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18 shadow price
Finan increase in value which would be created by having available one additional unit of a limiting resource at its original cost. This represents the opportunity cost of not having the use of the one extra unit. This information is routinely produced when mathematical programming (especially linear programming) is used to model activity. -
19 anskaffelsesverdi
subst. acquisition value, cost value, original price, purchase price -
20 первоначальная стоимость
original (acquisition, historical) value, original historic costBanks. Exchanges. Accounting. (Russian-English) > первоначальная стоимость
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См. также в других словарях:
Original Cost — The total costs associated with the purchase of an asset. The original cost of an asset takes into consideration all of the costs that can be attributed to its purchase and to putting the asset to use. These costs can include such factors as the… … Investment dictionary
original cost — The amount expended in construction of a building or plant, as distinguished from present value or cost of reproduction. National Waterworks Co. v Kansas City (CA8 Mo) 62 F 853 … Ballentine's law dictionary
Original cost — The initial amount of money spent to acquire an asset. It is equal to the price paid, or present value of the liability incurred, or fair value of stock issued, plus normal incidental costs necessary to put the asset into its initial use. U.S … Energy terms
Value engineering — is a systematic method to improve the value of goods and services by using an examination of function. Value, as defined, is the ratio of function to cost. Value can therefore be increased by either improving the function or reducing the cost. It … Wikipedia
Cost-Effectiveness Analysis Registry — The Cost Effectiveness Analysis Registry was developed by the Center for the Evaluation of Value and Risk in Health at the Institute for Clinical Research and Health Policy Studies, Tufts Medical Center, Boston, MA. The Registry contains detailed … Wikipedia
Cost basis — Part of a series on Taxation Taxation in the United States … Wikipedia
value — The utility of an object in satisfying, directly or indirectly, the needs or desires of human beings, called by economists value in use, or its worth consisting in the power of purchasing other objects, called value in exchange. Joint Highway… … Black's law dictionary
cost — The opposite of revenue. An expense that reflects the price of purchasing goods, services and financial instruments. A cash cost means that cash is given up today to the purchase. Also, the purchase price of an investment, which is compared to… … Financial and business terms
value — {{Roman}}I.{{/Roman}} noun 1 amount of money that sth is worth ADJECTIVE ▪ high, low ▪ the high value of the pound ▪ full, total ▪ real … Collocations dictionary
cost-effective — /ˌkɒstɪ fektɪv/ adjective which gives good value when compared with the original cost ● We find advertising in the Sunday newspapers very cost effective … Marketing dictionary in english
cost-effective — /ˌkɒstɪ fektɪv/ adjective which gives good value when compared with the original cost ● We find advertising in the Sunday newspapers very cost effective … Dictionary of banking and finance