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1 partnership concept
Военный термин: концепция "партнёрства" (стран-участниц НАТО) -
2 partnership concept
концепция «партнерства» ( стран — участниц НАТО) -
3 mature partnership concept
Военный термин: концепция "зрелого партнёрства" (предусматривает увеличение военных и финансовых усилий европейских союзников США)Универсальный англо-русский словарь > mature partnership concept
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4 mature partnership concept
концепция «зрелого партнерства» (предусматривает увеличение военных и финансовых усилий европейских союзников США)English-Russian military dictionary > mature partnership concept
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5 concept
arresting gear concept (of strategy) — стратегическая концепция постепенного сдерживания наступления противника до полного прекращения его продвижения (по принципу действия аэрофинишера на авианосце)
elevated trunnion concept (for tanks) — принцип конструирования башни танка с повышенным расположением цапф пушки
— fly-before-buy procurement concept— fuzeless shell concept— high-low mix concept -
6 Partnership for Development concept
Универсальный англо-русский словарь > Partnership for Development concept
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7 Partnership for Development concept
концепция "Партнерство в целях развития"Терминологический словарь МИД России > Partnership for Development concept
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8 Partnership for Development concept
концепция "Партнерство в целях развития"Англо-русский дипломатический словарь > Partnership for Development concept
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9 business entity
1) эк., юр. организационно-правовая форма хозяйствования, организация (форма образования субъекта предпринимательской деятельности; напр., общество с ограниченной ответственностью, частный предприниматель, акционерное общество, кооператив и т. п.)to select the best business entity — Limited Liability Company, Corporation, S Corporation, Partnership — выбрать наиболее подходящую организационно-правовую форму — компания с ограниченной ответственностью, S-корпорация, партнерство
The Limited Liability Company is a form of business entity just now becoming popular in the USA. — Такая организационно-правовая форма, как компания с ограниченной ответственностью, только сейчас становится популярной в США.
Syn:legal form 2), business form 1)See:legal entity, sole proprietorship, general partnership, partnership, corporation, C Corporation, limited liability company2) учет хозяйствующий субъект, субъект хозяйственной деятельностиbusiness/accounting entity concept — концепция самостоятельного хозяйствующего субъекта
The nature of the business, or accounting, entity, and its relationship to the society in which it functions is, as we have observed, critical to the way in which the environmental impacts of business are handled. — Специфика определенного хозяйствующего субъекта и характер его взаимоотношений с обществом представляются нам ключевыми факторами, влияющими на применяемые им методы контроля своего воздействия на окружающую среду.
Syn:3) упр. фирма, компания, коммерческая организация, хозяйственная единица (юридическое лицо, занимающееся экономической деятельностью ради получения прибыли)Unfortunately, you will not always be able to choose the name you want for your business entity. There are a number of regulations that apply when a company name is chosen. — К сожалению, вы не всегда сможете выбрать такое название для вашей компании, какое вы хотите. Существуют определенные нормативы, которыми нужно руководствоваться при выборе названия для компании.
A user fee is the money directly collected from individuals, households and business entities for goods and services they receive from government. — Плата за пользование — это денежная сумма, взимаемая государством с частных лиц, домохозяйств и фирм за предоставляемые им товары и услуги.
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10 PCC
1) Общая лексика: plain cement concrete2) Американизм: Panama Canal Commission, Per Capita Capital, Postal Customer Council, President's Car Conference, President's Conference Committee, Press Complaints Commission3) Спорт: Playing Command And Conquer4) Военный термин: Chief Postal Clerk, POADS Computer Center, Percentage Of Correct Classification, Personnel Contingency Cell, President of Canteen Committee, Primary Control Center, Program Coordinating Committee, Pseudo City Code, performance criteria categories, personnel control center, personnel coordination center, planning coordination conference, platoon control central, positive control communications, postal and courier communications, postal and courier communications PCBS, positive control bombardment system, postal concentration center, precommand course, production control center, program change control, progress control clerk, project cost control, provisional control code5) Техника: plutonium concentrator concentrate, power control console, primary component cooling, process chemistry cell, program cost categories6) Химия: Precipitated Calcium Carbonate7) Религия: Praise Chapel Club8) Железнодорожный термин: Palouse River and Coulee City Railroad Incorporated9) Юридический термин: Prerogative Court Of Canterbury, Psychic Character Class, Pure Coke Club10) Дипломатический термин: Protocol Coordination Center11) Телекоммуникации: Protected Cell Company, Постоянный консультативный комитет12) Сокращение: Parochial Church Council, Partnership Co-ordination Cell (NATO), Polarity Coincidence Correlation receiver, Police Compact Carbine, Population Crisis Committee, Postal & Courier Communications, Postal Concentration Center (Miami, FL gathers APO/FPO mail), Presidents Conference Committee, peaceful chemical compound, point of compound curve13) Университет: Palmer College of Chiropractic, Pensacola Christian College, Piedmont Community College, Portland Community College, Pratt Community College14) Электроника: Personal Computer Controlled15) Вычислительная техника: program-controlled computer16) Литература: Petro-Canada Central Toastmasters Club17) Транспорт: Paver Compacted Concrete, Performance Concept Car, Portland Cement Concrete, Panama Channel Charge / сбор за прохождение Панамского канала18) Фирменный знак: Pacific Computer Consulting, Pennsylvania Council Of Cooperatives, Playboy Cyber Club, Professional Cultural Centre19) СМИ: Press Complaints Commission (a voluntary regulatory body for British printed newspapers and magazines, consisting of representatives of the major publishers)20) Деловая лексика: Price Check Committee, Project Contemporary Competitiveness21) Глоссарий компании Сахалин Энерджи: propped conical caisson22) Образование: Percent Correct Classification, Percentage Of Consonants Correct23) Океанография: Policy Coordination Council24) Безопасность: Poison Control Center25) Расширение файла: Peripheral Control Computer, Cutout picture vector graphics (ZSoft PC Paintbrush)26) Нефть и газ: Producer Companies Committee, КДК, Комитет добывающих компаний27) Военно-политический термин: Partnership Coordination Cell28) Электротехника: power control center, Point of Common Coupling29) Общественная организация: Pennsylvania Conservation Corps31) Правительство: Pima County Code32) НАСА: Power Converter for CDMU33) Программное обеспечение: Portable C Compiler34) AMEX. P M C Commercial Trust35) Оргтехника: Printer Carriage Control -
11 pcc
1) Общая лексика: plain cement concrete2) Американизм: Panama Canal Commission, Per Capita Capital, Postal Customer Council, President's Car Conference, President's Conference Committee, Press Complaints Commission3) Спорт: Playing Command And Conquer4) Военный термин: Chief Postal Clerk, POADS Computer Center, Percentage Of Correct Classification, Personnel Contingency Cell, President of Canteen Committee, Primary Control Center, Program Coordinating Committee, Pseudo City Code, performance criteria categories, personnel control center, personnel coordination center, planning coordination conference, platoon control central, positive control communications, postal and courier communications, postal and courier communications PCBS, positive control bombardment system, postal concentration center, precommand course, production control center, program change control, progress control clerk, project cost control, provisional control code5) Техника: plutonium concentrator concentrate, power control console, primary component cooling, process chemistry cell, program cost categories6) Химия: Precipitated Calcium Carbonate7) Религия: Praise Chapel Club8) Железнодорожный термин: Palouse River and Coulee City Railroad Incorporated9) Юридический термин: Prerogative Court Of Canterbury, Psychic Character Class, Pure Coke Club10) Дипломатический термин: Protocol Coordination Center11) Телекоммуникации: Protected Cell Company, Постоянный консультативный комитет12) Сокращение: Parochial Church Council, Partnership Co-ordination Cell (NATO), Polarity Coincidence Correlation receiver, Police Compact Carbine, Population Crisis Committee, Postal & Courier Communications, Postal Concentration Center (Miami, FL gathers APO/FPO mail), Presidents Conference Committee, peaceful chemical compound, point of compound curve13) Университет: Palmer College of Chiropractic, Pensacola Christian College, Piedmont Community College, Portland Community College, Pratt Community College14) Электроника: Personal Computer Controlled15) Вычислительная техника: program-controlled computer16) Литература: Petro-Canada Central Toastmasters Club17) Транспорт: Paver Compacted Concrete, Performance Concept Car, Portland Cement Concrete, Panama Channel Charge / сбор за прохождение Панамского канала18) Фирменный знак: Pacific Computer Consulting, Pennsylvania Council Of Cooperatives, Playboy Cyber Club, Professional Cultural Centre19) СМИ: Press Complaints Commission (a voluntary regulatory body for British printed newspapers and magazines, consisting of representatives of the major publishers)20) Деловая лексика: Price Check Committee, Project Contemporary Competitiveness21) Глоссарий компании Сахалин Энерджи: propped conical caisson22) Образование: Percent Correct Classification, Percentage Of Consonants Correct23) Океанография: Policy Coordination Council24) Безопасность: Poison Control Center25) Расширение файла: Peripheral Control Computer, Cutout picture vector graphics (ZSoft PC Paintbrush)26) Нефть и газ: Producer Companies Committee, КДК, Комитет добывающих компаний27) Военно-политический термин: Partnership Coordination Cell28) Электротехника: power control center, Point of Common Coupling29) Общественная организация: Pennsylvania Conservation Corps31) Правительство: Pima County Code32) НАСА: Power Converter for CDMU33) Программное обеспечение: Portable C Compiler34) AMEX. P M C Commercial Trust35) Оргтехника: Printer Carriage Control -
12 Bodmer, Johann Georg
SUBJECT AREA: Mechanical, pneumatic and hydraulic engineering, Railways and locomotives, Steam and internal combustion engines, Textiles, Weapons and armour[br]b. 9 December 1786 Zurich, Switzerlandd. 30 May 1864 Zurich, Switzerland[br]Swiss mechanical engineer and inventor.[br]John George Bodmer (as he was known in England) showed signs of great inventive ability even as a child. Soon after completing his apprenticeship to a local millwright, he set up his own work-shop at Zussnacht. One of his first inventions, in 1805, was a shell which exploded on impact. Soon after this he went into partnership with Baron d'Eichthal to establish a cotton mill at St Blaise in the Black Forest. Bodmer designed the water-wheels and all the machinery. A few years later they established a factory for firearms and Bodmer designed special machine tools and developed a system of interchangeable manufacture comparable with American developments at that time. More inventions followed, including a detachable bayonet for breech-loading rifles and a rifled, breech-loading cannon for 12 lb (5.4 kg) shells.Bodmer was appointed by the Grand Duke of Baden to the posts of Director General of the Government Iron Works and Inspector of Artillery. He left St Blaise in 1816 and entered completely into the service of the Grand Duke, but before taking up his duties he visited Britain for the first time and made an intensive five-month tour of textile mills, iron works, workshops and similar establishments.In 1821 he returned to Switzerland and was engaged in setting up cotton mills and other engineering works. In 1824 he went back to England, where he obtained a patent for his improvements in cotton machinery and set up a mill near Bolton incorporating his ideas. His health failing, he was obliged to return to Switzerland in 1828, but he was soon busy with engineering works there and in France. In 1833 he went to England again, first to Bolton and four years later to Manchester in partnership with H.H.Birley. In the next ten years he patented many more inventions in the fields of textile machinery, steam engines and machine tools. These included a balanced steam engine, a mechanical stoker, steam engine valve gear, gear-cutting machines and a circular planer or vertical lathe, anticipating machines of this type later developed in America by E.P. Bullard. The metric system was used in his workshops and in gearing calculations he introduced the concept of diametral pitch, which then became known as "Manchester Pitch". The balanced engine was built in stationary form and in two locomotives, but although their running was remarkably smooth the additional complication prevented their wider use.After the death of H.H.Birley in 1846, Bodmer removed to London until 1848, when he went to Austria. About 1860 he returned to his native town of Zurich. He remained actively engaged in all kinds of inventions up to the end of his life. He obtained fourteen British patents, each of which describes many inventions; two of these patents were extended beyond the normal duration of fourteen years. Two others were obtained on his behalf, one by his brother James in 1813 for his cannon and one relating to railways by Charles Fox in 1847. Many of his inventions had little direct influence but anticipated much later developments. His ideas were sound and some of his engines and machine tools were in use for over sixty years. He was elected a Member of the Institution of Civil Engineers in 1835.[br]Bibliography1845, "The advantages of working stationary and marine engines with high-pressure steam, expansively and at great velocities; and of the compensating, or double crank system", Minutes of the Proceedings of the Institution of Civil Engineers 4:372–99.1846, "On the combustion of fuel in furnaces and steam-boilers, with a description of Bodmer's fire-grate", Minutes of the Proceedings of the Institution of Civil Engineers 5:362–8.Further ReadingObituary, 1868–9, Minutes of the Proceedings of the Institution of Civil Engineers 28:573–608.H.W.Dickinson, 1929–30, "Diary of John George Bodmer, 1816–17", Transactions of the Newcomen Society 10:102–14.D.Brownlie, 1925–6, John George Bodmer, his life and work, particularly in relation to the evolution of mechanical stoking', Transactions of the Newcomen Society 6:86–110.W.O.Henderson (ed.), 1968, Industrial Britain Under the Regency: The Diaries of Escher, Bodmer, May and de Gallois 1814–1818, London: Frank Cass (a more complete account of his visit to Britain).RTS -
13 Hurter, Ferdinand
SUBJECT AREA: Photography, film and optics[br]b. 15 March 1844 Schaffhausen, Switzerlandd. 5 March 1898[br]Swiss chemist who, with Vero Charles Driffield, established the basis of modern sensitometry in England.[br]Ferdinand Hurter worked for three years as a dyer's apprentice before entering the Polytechnic in Zurich; he transferred to Heidelberg, where he graduated in 1866. A year later he secured an appointment as a chemist for the British alkali manufacturing company, Gaskell, Deacon \& Co. of Widnes, Cheshire. In 1871 he was joined at the company by the young engineer Vero Charles Driffield, who was to become his co-worker. Driffield had worked for a professional photographer before beginning his engineering apprenticeship and it was in 1876, when Hurter sought to draw on this experience, that the partnership began. At this time the speed of the new gelatine halide dry plates was expressed in terms of the speed of a wet-collodion plate, an almost worthless concept as the speed of a collodion plate was itself variable. Hurter and Driffield sought to place the study of photographic emulsions on a more scientific basis. They constructed an actinometer to measure the intensity of sunlight and in 1890 published the first of a series of papers on the sensitivity of photographic plates. They suggested methods of exposing a plate to lights of known intensities and measuring the densities obtained on development. They were able to plot curves based on density and exposure which became known as the H \& D curve. Hurter and Driffield's work allowed them to express the characteristics of an emulsion with a nomenclature which was soon adopted by British plate manufacturers. From the 1890s onwards most British-made plates were identified with H \& D ratings. Hurter and Driffield's partnership was ended by the former's death in 1898.[br]Further ReadingW.B.Ferguson (ed.), 1920, The Photographic Researches of Ferdinand Hurter \& Vero C. Driffield, London: Royal Photographic Society reprinted in facsimile, with a new introd. by W.Clark, 1974, New York (a memorial volume; the most complete account of Hurter and Driffield's work, includes a reprint of all their published papers).JW -
14 Watt, James
SUBJECT AREA: Steam and internal combustion engines[br]b. 19 January 1735 Greenock, Renfrewshire, Scotlandd. 19 August 1819 Handsworth Heath, Birmingham, England[br]Scottish engineer and inventor of the separate condenser for the steam engine.[br]The sixth child of James Watt, merchant and general contractor, and Agnes Muirhead, Watt was a weak and sickly child; he was one of only two to survive childhood out of a total of eight, yet, like his father, he was to live to an age of over 80. He was educated at local schools, including Greenock Grammar School where he was an uninspired pupil. At the age of 17 he was sent to live with relatives in Glasgow and then in 1755 to London to become an apprentice to a mathematical instrument maker, John Morgan of Finch Lane, Cornhill. Less than a year later he returned to Greenock and then to Glasgow, where he was appointed mathematical instrument maker to the University and was permitted in 1757 to set up a workshop within the University grounds. In this position he came to know many of the University professors and staff, and it was thus that he became involved in work on the steam engine when in 1764 he was asked to put in working order a defective Newcomen engine model. It did not take Watt long to perceive that the great inefficiency of the Newcomen engine was due to the repeated heating and cooling of the cylinder. His idea was to drive the steam out of the cylinder and to condense it in a separate vessel. The story is told of Watt's flash of inspiration as he was walking across Glasgow Green one Sunday afternoon; the idea formed perfectly in his mind and he became anxious to get back to his workshop to construct the necessary apparatus, but this was the Sabbath and work had to wait until the morrow, so Watt forced himself to wait until the Monday morning.Watt designed a condensing engine and was lent money for its development by Joseph Black, the Glasgow University professor who had established the concept of latent heat. In 1768 Watt went into partnership with John Roebuck, who required the steam engine for the drainage of a coal-mine that he was opening up at Bo'ness, West Lothian. In 1769, Watt took out his patent for "A New Invented Method of Lessening the Consumption of Steam and Fuel in Fire Engines". When Roebuck went bankrupt in 1772, Matthew Boulton, proprietor of the Soho Engineering Works near Birmingham, bought Roebuck's share in Watt's patent. Watt had met Boulton four years earlier at the Soho works, where power was obtained at that time by means of a water-wheel and a steam engine to pump the water back up again above the wheel. Watt moved to Birmingham in 1774, and after the patent had been extended by Parliament in 1775 he and Boulton embarked on a highly profitable partnership. While Boulton endeavoured to keep the business supplied with capital, Watt continued to refine his engine, making several improvements over the years; he was also involved frequently in legal proceedings over infringements of his patent.In 1794 Watt and Boulton founded the new company of Boulton \& Watt, with a view to their retirement; Watt's son James and Boulton's son Matthew assumed management of the company. Watt retired in 1800, but continued to spend much of his time in the workshop he had set up in the garret of his Heathfield home; principal amongst his work after retirement was the invention of a pantograph sculpturing machine.James Watt was hard-working, ingenious and essentially practical, but it is doubtful that he would have succeeded as he did without the business sense of his partner, Matthew Boulton. Watt coined the term "horsepower" for quantifying the output of engines, and the SI unit of power, the watt, is named in his honour.[br]Principal Honours and DistinctionsFRS 1785. Honorary LLD, University of Glasgow 1806. Foreign Associate, Académie des Sciences, Paris 1814.Further ReadingH.W.Dickinson and R Jenkins, 1927, James Watt and the Steam Engine, Oxford: Clarendon Press.L.T.C.Rolt, 1962, James Watt, London: B.T. Batsford.R.Wailes, 1963, James Watt, Instrument Maker (The Great Masters: Engineering Heritage, Vol. 1), London: Institution of Mechanical Engineers.IMcN -
15 Herbert, Edward Geisler
[br]b. 23 March 1869 Dedham, near Colchester, Essex, Englandd. 9 February 1938 West Didsbury, Manchester, England[br]English engineer, inventor of the Rapidor saw and the Pendulum Hardness Tester, and pioneer of cutting tool research.[br]Edward Geisler Herbert was educated at Nottingham High School in 1876–87, and at University College, London, in 1887–90, graduating with a BSc in Physics in 1889 and remaining for a further year to take an engineering course. He began his career as a premium apprentice at the Nottingham works of Messrs James Hill \& Co, manufacturers of lace machinery. In 1892 he became a partner with Charles Richardson in the firm of Richardson \& Herbert, electrical engineers in Manchester, and when this partnership was dissolved in 1895 he carried on the business in his own name and began to produce machine tools. He remained as Managing Director of this firm, reconstituted in 1902 as a limited liability company styled Edward G.Herbert Ltd, until his retirement in 1928. He was joined by Charles Fletcher (1868–1930), who as joint Managing Director contributed greatly to the commercial success of the firm, which specialized in the manufacture of small machine tools and testing machinery.Around 1900 Herbert had discovered that hacksaw machines cut very much quicker when only a few teeth are in operation, and in 1902 he patented a machine which utilized this concept by automatically changing the angle of incidence of the blade as cutting proceeded. These saws were commercially successful, but by 1912, when his original patents were approaching expiry, Herbert and Fletcher began to develop improved methods of applying the rapid-saw concept. From this work the well-known Rapidor and Manchester saws emerged soon after the First World War. A file-testing machine invented by Herbert before the war made an autographic record of the life and performance of the file and brought him into close contact with the file and tool steel manufacturers of Sheffield. A tool-steel testing machine, working like a lathe, was introduced when high-speed steel had just come into general use, and Herbert became a prominent member of the Cutting Tools Research Committee of the Institution of Mechanical Engineers in 1919, carrying out many investigations for that body and compiling four of its Reports published between 1927 and 1933. He was the first to conceive the idea of the "tool-work" thermocouple which allowed cutting tool temperatures to be accurately measured. For this advance he was awarded the Thomas Hawksley Gold Medal of the Institution in 1926.His best-known invention was the Pendulum Hardness Tester, introduced in 1923. This used a spherical indentor, which was rolled over, rather than being pushed into, the surface being examined, by a small, heavy, inverted pendulum. The period of oscillation of this pendulum provided a sensitive measurement of the specimen's hardness. Following this work Herbert introduced his "Cloudburst" surface hardening process, in which hardened steel engineering components were bombarded by steel balls moving at random in all directions at very high velocities like gaseous molecules. This treatment superhardened the surface of the components, improved their resistance to abrasion, and revealed any surface defects. After bombardment the hardness of the superficially hardened layers increased slowly and spontaneously by a room-temperature ageing process. After his retirement in 1928 Herbert devoted himself to a detailed study of the influence of intense magnetic fields on the hardening of steels.Herbert was a member of several learned societies, including the Manchester Association of Engineers, the Institute of Metals, the American Society of Mechanical Engineers and the Institution of Mechanical Engineers. He retained a seat on the Board of his company from his retirement until the end of his life.[br]Principal Honours and DistinctionsManchester Association of Engineers Butterworth Gold Medal 1923. Institution of Mechanical Engineers Thomas Hawksley Gold Medal 1926.BibliographyE.G.Herbert obtained several British and American patents and was the author of many papers, which are listed in T.M.Herbert (ed.), 1939, "The inventions of Edward Geisler Herbert: an autobiographical note", Proceedings of the Institution of Mechanical Engineers 141: 59–67.ASD / RTSBiographical history of technology > Herbert, Edward Geisler
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16 single proprietorship
1) эк., амер. индивидуальное предпринимательство (форма предпринимательства, при которой владельцем предприятия и, как правило, его управляющим является физическое лицо, напр., самостоятельно практикующие врачи, юристы, торговцы и т. п.; создается без прохождения каких-л. юридических формальностей; предприниматель несет ответственность по всем долгам своего предприятия; данная форма предпринимательства не требует обязательного ведения полного набора финансовой отчетности, но требует составление отчетности для налоговых целей)See:2) эк. индивидуальное [собственное\] предприятие (компания, находящаяся в собственности индивида и управляемая им)Syn:See:* * * -
17 universal
1) універсал2) універсальний; загальний; всебічний; всесвітній•- universal agent
- universal authority
- universal character
- universal concept of law
- Universal Copyright Convention
- universal heir
- universal international law
- universal malice
- universal military service
- universal nature
- universal norm
- universal partnership
- universal peace
- Universal Postal Union
- universal principles of law
- universal succession
- universal suffrage
- universal validity -
18 business
(bus, biz)1. n ком. бізнес; діло; справа; підприємництво; торговельна діяльність; торгівля; діяльність; a підприємницький; діловий; 2. n підприємство; компанія; фірма; a фірмовий1. заняття або системна діяльність, що реалізується у виробничій (manufacture), промисловій, торговельній (trade) та ін. сферах з метою одержання прибутку (profit) шляхом купівлі та продажу товарів (goods) і послуг (service¹); 2. організація, покликана засобами торгівлі задовольнити потреби суспільства і одержати прибуток; ♦ існує кілька основних видів підприємств, а саме: одноосібне підприємство (sole proprietorship), партнерство (partnership) та компанія (company) або корпорація (corporation)═════════■═════════advertising business рекламна справа • рекламний бізнес • рекламне агентство; annual business річна справа; banking business банківське діло • банківські операції; bankrupt business збанкрутіле підприємство; beverage business підприємство у сфері виробництва напоїв; big business велике підприємство; brokerage business посередницька справа • брокерська контора; capital-intensive business капіталомістке підприємство; commercial business торговельне підприємство • торгівля; competing business конкурентне підприємство; current business поточна справа; durable goods business торгівля товарами довгострокового вжитку; export business експортний бізнес; family-owned business сімейне підприємство • родинне підприємство; foreign-owned business підприємство, яке належить закордонному власнику; government business державна справа; hospitality business готельний бізнес; illegal business заборонена справа • незаконне підприємство • незаконна справа; import business бізнес у сфері імпорту; incorporated business акціонерне підприємство • акціонерна компанія; insurance business страховий бізнес; investment business інвестиційна діяльність; joint business спільне підприємство; large-scale retail business велике підприємство роздрібної торгівлі; loan business кредитна справа; local business місцеве підприємництво; mail-order business посилковий торговельний бізнес; mercantile business торговельне підприємство; official business офіційна справа; private business приватне підприємство; produce business торгівля сільськогосподарськими продуктами; profitable business прибутковий бізнес; proprietary business виробництво фірмової продукції; publishing business видавнича справа • книготорговий бізнес; real estate business бізнес у сфері нерухомості; retail business роздрібна торгівля • підприємство роздрібної торгівлі; seasonal business сезонне підприємництво; securities business торгівля цінними паперами; service business бізнес у сфері обслуговування; small business мале підприємництво; small-scale retail business мале роздрібне підприємство; unincorporated business неакцір-нерне підприємство; well-established business солідне підприємство • солідна фірма; wholesale business оптове підприємство • оптова торгівля═════════□═════════business ability спроможність до комерційної діяльності; business account рахунок підприємств; business acquaintance ділове знайомство; business activities види ділової діяльності; business activity ділова діяльність • господарська діяльність • економічна діяльність; business acumen ділова хватка; business address службова адреса • ділова адреса; business agent торговельний агент; business approach діловий підхід; business area сфера торговельно-промислової діяльності; business broker професійний брокер • професійний агент • діловий брокер; business canvasser торговельний агент; business саг автомобіль для ділових поїздок; business card візитна картка • візитівка; business circles ділові кола; business class бізнес-клас; business community ділові кола • ділове суспільство; business concept поняття ділової діяльності; business concern ділова справа; business conduct ведення діла; business connections ділові зв'язки; business costs ділові витрати; business credit кредит на торговельно-промислову діяльність; business cycle діловий цикл • цикл ділової діяльності • економічний цикл; business cycle indicator показник економічного циклу; business cycle recovery піднесення ділової активності; business data processing обробка комерційної інформації; business day час роботи банку • робочий день • час роботи біржі; business deal торговельна угода; business district діловий район • торговельний район; business economics економіка підприємства; business education комерційна освіта; business enterprise торговельна фірма • торговельно-промислове підприємство; business environment економічне оточення; business equipment виробниче устаткування; business establishment ділове підприємство • ділові кола • торговельно-промислове підприємство; business ethics ділова етика; business expenses витрати підприємців • торговельні витрати; business factor економічний фактор; business financing фінансування підприємств; business firm підприємницька фірма; business fortune удача в діловій діяльності • багатство, нажите внаслідок ділової діяльності; business hours години роботи підприємства • години торгівлі • години роботи біржі • робочі години; business house торговельний дім; business in futures ф'ючерсні угоди; business instinct ділове чуття • діловий нюх; business integrity чесність у діловій діяльності; business investment капіталовкладення підприємства; business law торгове право; business leader діловий лідер • керівник промислового підприємства; business life ділове життя; business management управління торговельно-промисловим підприємством; business manager комерційний директор • торговельний керівник; business merger об'єднання підприємств • злиття компаній; business method методика ділової діяльності; business monopoly підприємницька монополія; business name назва фірми • назва підприємства; business office торговельна канцелярія • торговельна контора; business of the day порядок денний; business opportunities можливість ділової діяльності; business outlook перспективи ділової діяльності • майбутня економічна кон'юнктура; business partner діловий партнер • торговельний партнер • діловий компаньйон • діловий учасник; business practice практика ділових відносин; business premises будинок підприємства; business press ділова преса; business principle діловий принцип; business procedure методика ділової діяльності; business profits прибуток підприємства; business property власність підприємства • власність фірми; business publication комерційне видання • фірмове видання; business purpose мета ділової діяльності; business quarter діловий квартал; business receipts прибутки від ділової діяльності; business relation діловий зв'язок; business relations ділові відносини • торговельні зв'язки; business reply cards картки для ділової відповіді; business representative торговельний представник; business revival пожвавлення господарської кон'юнктури; business secret виробничий секрет; business sector діловий сектор • виробничий сектор • сектор торговельно-промислової діяльності; business strategy ділова стратегія; business support підтримка підприємства; business tax податок на підприємця • податок на підприємство; business taxation оподаткування підприємства; business tax form бланк податкової декларації для підприємця; business tax package комплекс заходів з оподаткування підприємця; business tenant орендар/орендарка підприємства; business terms умови ділової діяльності; business-to-business advertising реклама для підприємців; business-to-business sales обсяг продажу торговельно-промислових підприємств • гуртовий оборот фірми; business training навчання торговельно-промислової діяльності; business trends тенденції в галузі ділової діяльності; business trip ділова поїздка • відрядження; business turnover торговельний оборот підприємства; business undertaking торговельно-промислове підприємство; business venue місце зустрічі фірми • місце ділової зустрічі; business volume торговельний оборот • обсяг ділових операцій; business week робочий тиждень; business world діловий світ; business year бюджетний рік • звітний рік • господарський рік; out of business банкрут; to be engaged in business займатися/зайнятися торгівлею • торгувати • крамарювати; to be forced out of business бути витісненим з підприємницької діяльності; to be in business займатися/зайнятися торгівлею • торгувати • крамарювати; to be out of business банкрутувати/збанкрутувати; to close down a business ліквідувати фірму • ліквідуватися; to conduct a business вести справу • займатися комерцією • керувати підприємством; to do business вести справу • вести діло; to engage in business займатися/зайнятися торгівлею • торгувати • крамарювати; to establish a business створювати/створити підприємство; to expand a business розширяти/розширити підприємство; to finance a business фінансувати підприємство; to go into business займатися/зайнятися торгівлею • торгувати • крамарювати; to go out of business ліквідувати підприємство • припиняти/припинити діяльність; to launch a business відкривати/відкрити підприємство; to manage a business керувати підприємством; to open a business засновувати/ заснувати підприємство • відкривати/відкрити підприємство; to operate a business керувати підприємством; to run a business керувати підприємством; to sell out a business продати підприємство; to set up a business починати/почати справу • засновувати/заснувати підприємство • починати/почати бізнес; to start a business починати/почати справу • засновувати/заснувати підприємство • починати/почати бізнес; to take over a business брати/взяти на себе ведення справи; to wind up a business ліквідувати підприємствоbusiness¹:: business enterprise; business² ‡ business² (383)═════════◇═════════бізнес < англ. business — діло, торгівля, справа; також форма бізнесмен — комерсант, ділок, торговець (ЕС-СУМ 1: 139; СІС: 96); підприємство/підприємництво/підприємницький < нім. Unternehmung < unter — під і nehmen — брати, приймати (ЕС-СУМ 4: 54-55)* * *господарська діяльність; бізнес; справа; клієнт; підприємництво; підприємство; клієнтура; підприємницька діяльність; оборот ( компанії); обсяг господарської діяльності -
19 put
1 ( place) mettre [object] ; put them here please mettez-les ici s'il vous plaît ; to put sth on/under/around etc mettre qch sur/sous/autour de etc ; to put a stamp on a letter mettre un timbre sur une lettre ; to put a lock on the door/a button on a shirt mettre une serrure sur la porte/un bouton sur une chemise ; to put one's arm around sb mettre son bras autour de qn ; to put one's hands in one's pockets mettre les mains dans ses poches ; to put sth in a safe place mettre qch en lieu sûr ; to put sugar in one's tea mettre du sucre dans son thé ; to put more sugar in one's tea ajouter du sucre dans son thé ; to put more soap in the bathroom remettre du savon dans la salle de bains ;2 ( cause to go or undergo) to put sth through glisser qch dans [letterbox] ; passer qch par [window] ; faire passer qch à [mincer] ; to put one's head through the window passer la tête par la fenêtre ; to put one's fist through the window casser la fenêtre d'un coup de poing ; to put sth through the books Accts faire passer qch dans les frais généraux ; to put sth through a test faire passer un test à qch ; to put sth through a process faire suivre un processus à qch ; to put sb through envoyer qn à [university, college] ; faire passer qn par [suffering, ordeal] ; faire passer [qch] à qn [test] ; faire suivre [qch] à qn [course] ; after all you've put me through après tout ce que tu m'as fait subir ; to put sb through hell faire souffrir mille morts à qn ; to put one's hand/finger to porter la main/le doigt à [mouth] ;3 ( cause to be or do) mettre [person] ; to put sb in prison/on a diet mettre qn en prison/au régime ; to put sb on the train mettre qn dans le train ; to put sb in goal/in defence GB mettre qn dans les buts/en défense ; to put sb in a bad mood/in an awkward position mettre qn de mauvaise humeur/dans une situation délicate ; to put sb to work mettre qn au travail ; to put sb to mending/washing sth faire réparer/laver qch à qn ;4 (devote, invest) to put money/energy into sth investir de l'argent/son énergie dans qch ; if you put some effort into your work, you will improve si tu fais des efforts, ton travail sera meilleur ; to put a lot into s'engager à fond pour [work, project] ; sacrifier beaucoup à [marriage] ; to put a lot of effort into sth faire beaucoup d'efforts pour qch ; she puts a lot of herself into her novels il y a beaucoup d'éléments autobiographiques dans ses romans ;5 ( add) to put sth towards mettre qch pour [holiday, gift, fund] ; put it towards some new clothes dépense-le en nouveaux vêtements ; to put tax/duty on sth taxer/imposer qch ; to put a penny on income tax GB augmenter d'un pourcent l'impôt sur le revenu ;6 ( express) how would you put that in French? comment dirait-on ça en français? ; how can I put it? comment dirai-je? ; it was-how can I put it-unusual c'était-comment dire-original ; that's one way of putting it! iron on peut le dire comme ça! ; as Sartre puts it comme le dit Sartre ; to put it simply pour le dire simplement ; to put it bluntly pour parler franchement ; let me put it another way laissez-moi m'exprimer différemment ; that was very well ou nicely put c'était très bien tourné ; to put one's feelings/one's anger into words trouver les mots pour exprimer ses sentiments/sa colère ; to put sth in writing mettre qch par écrit ;7 ( offer for consideration) présenter [argument, point of view, proposal] ; to put sth to soumettre qch à [meeting, conference, board] ; to put sth to the vote mettre qch au vote ; I put it to you that Jur j'ai la présomption que ;8 (rate, rank) placer ; where would you put it on a scale of one to ten? où est-ce que tu placerais cela sur une échelle allant de un à dix? ; to put sb in the top rank of artists placer qn au premier rang des artistes ; I put a sense of humour before good looks je place le sens de l'humour avant la beauté ; I put a sense of humour first pour moi le plus important c'est le sens de l'humour ; to put children/safety first faire passer les enfants/la sécurité avant tout ; to put one's family before everything faire passer sa famille avant tout ;9 ( estimate) to put sth at évaluer qch à [sum] ; to put the value of sth at estimer la valeur de qch à [sum] ; I'd put him at about 40 je lui donnerais à peu près 40 ans ;10 Sport lancer [shot] ;C v refl ( p prés - tt- ; prét, pp put) to put oneself in a strong position/in sb's place se mettre dans une position de force/à la place de qn.I didn't know where to put myself je ne savais pas où me mettre ; I wouldn't put it past him! je ne pense pas que ça le gênerait! (to do de faire) ; I wouldn't put anything past her! je la crois capable de tout! ; put it there ○ ! ( invitation to shake hands) tope là! ; to put it about a bit ◑ péj coucher à droite et à gauche ◑ ; to put one over ou across GB on sb ○ faire marcher qn ○.■ put about:▶ put [sth] about, put about [sth]1 ( spread) faire circuler [rumour, gossip, story] ; to put (it) about that faire courir le bruit que ; it is being put about that le bruit court que ;2 Naut faire virer de bord [vessel].■ put across:▶ put across [sth], put [sth] across communiquer [idea, message, concept, case, point of view] ; mettre [qch] en valeur [personality] ; to put oneself across se mettre en valeur.■ put aside:▶ put aside [sth], put [sth] aside mettre [qch] de côté [money, article, differences, divisions, mistrust].■ put away:▶ put away [sth], put [sth] away1 ( tidy away) ranger [toys, dishes] ;2 ( save) mettre [qch] de côté [money] ;▶ put away [sb] ○, put [sb] away ○1 ( in mental hospital) enfermer ; he had to be put away il a fallu l'enfermer ;2 ( in prison) boucler ○ [person] (for pour).■ put back:▶ put back [sth], put [sth] back3 retarder [clock, watch] ; remember to put your clocks back an hour n'oubliez pas de retarder votre pendule d'une heure ;4 ( delay) retarder [project, production, deliveries] (by de) ;5 ○ ( knock back) descendre ○ [drink, quantity].■ put by GB:▶ put [sth] by, put by [sth] mettre [qch] de côté [money] ; to have a bit (of money) put by avoir un peu d'argent de côté.■ put down:▶ put [sth] down, put down [sth]1 (on ground, table) poser [object, plane] (on sur) ; mettre [rat poison etc] ;2 ( suppress) réprimer [uprising, revolt, opposition] ;3 ( write down) mettre (par écrit) [date, time, name] ; put down whatever you like mets ce que tu veux ;4 ( ascribe) to put sth down to mettre qch sur le compte de [incompetence, human error etc] ; to put sth down to the fact that imputer qch au fait que ;6 Vet ( by injection) piquer ; ( by other method) abattre ; to have a dog put down faire piquer un chien ;7 (advance, deposit) to put down a deposit verser des arrhes ; to put £50 down on sth verser 50 livres d'arrhes sur qch ;8 (lay down, store) mettre [qch] en cave [wine] ; affiner [cheese] ;9 ( put on agenda) inscrire [qch] à l'ordre du jour [motion] ;▶ put [sb] down, put down [sb]2 ○ ( humiliate) rabaisser [person] ;4 (classify, count in) to put sb down as considérer qn comme [possibility, candidate, fool] ; I'd never have put you down as a Scotsman! je ne t'aurais jamais pris pour un Écossais! ; to put sb down for ( note as wanting or offering) compter [qch] pour qn [contribution] ; ( put on waiting list) inscrire qn sur la liste d'attente pour [school, club] ; put me down for a meal compte un repas pour moi ; to put sb down for £10 compter 10 livres pour qn ; to put sb down for three tickets réserver trois billets pour qn.▶ put forth [sth], put [sth] forth1 présenter [shoots, leaves, buds] ;2 fig émettre [idea, theory].■ put forward:▶ put forward [sth], put [sth] forward1 ( propose) avancer [idea, theory, name] ; soumettre [plan, proposal, suggestion] ; émettre [opinion] ;2 ( in time) avancer [meeting, date, clock] (by de ; to à) ; don't forget to put your clocks forward one hour n'oubliez pas d'avancer votre pendule d'une heure ;▶ put [sb] forward, put forward [sb] présenter la candidature de (for pour) ;▶ put sb forward as présenter qn comme [candidate] ; to put oneself forward présenter sa candidature, se présenter ; to put oneself forward as a candidate présenter sa candidature ; to put oneself forward for se présenter pour [post].■ put in:▶ put in1 [ship] faire escale (at à ; to dans ; for pour) ;2 ( apply) to put in for [person] postuler pour [job, promotion, rise] ; demander [transfer, overtime] ;▶ put in [sth], put [sth] in1 (fit, install) installer [central heating, shower, kitchen] ; to have sth put in faire installer qch ;2 ( make) faire [request, claim, offer, bid] ; to put in an application for déposer une demande de [visa, passport] ; poser sa candidature pour [job] ; to put in a protest protester ; to put in an appearance faire une apparition ;3 ( contribute) passer [time, hours, days] ; contribuer pour [sum, amount] ; they are each putting in £1 m chacun apporte une contribution d'un million de livres ; to put in a lot of time doing consacrer beaucoup de temps à faire ; to put in a good day's work avoir une bonne journée de travail ; to put in a lot of work se donner beaucoup de mal ; thank you for all the work you've put in merci pour tout le mal que tu t'es donné ;4 ( insert) mettre [paragraph, word, reference] ; to put in that mettre que ; to put in how/why expliquer comment/pourquoi ;5 ( elect) élire ; that puts the Conservatives in again les conservateurs ont donc été élus encore une fois ;▶ put [sb] in for présenter [qn] pour [exam, scholarship] ; poser la candidature de [qn] pour [promotion, job] ; recommander [qn] pour [prize, award] ; to put oneself in for poser sa candidature pour [job, promotion].■ put off:▶ put off from s'éloigner de [quay, jetty] ;▶ put off [sth], put [sth] off1 (delay, defer) remettre [qch] (à plus tard) [wedding, meeting] ; to put sth off until June/until after Christmas remettre qch à juin/à après Noël ; I should see a doctor, but I keep putting it off je devrais voir un médecin, mais je remets toujours ça à plus tard ; to put off visiting sb/doing one's homework remettre à plus tard une visite chez qn/ses devoirs ;▶ put off [sb], put [sb] off1 (fob off, postpone seeing) décommander [guest] ; dissuader [person] ; to put sb off coming with an excuse trouver une excuse pour dissuader qn de venir ; to be easily put off se décourager facilement ;2 ( repel) [appearance, smell, colour] dégoûter ; [manner, person] déconcerter ; to put sb off sth dégoûter qn de qch ; don't be put off by the colour-it tastes delicious! ne te laisse pas dégoûter par la couleur-c'est délicieux! ;3 GB ( distract) distraire ; stop trying to put me off! arrête de me distraire! ; you're putting me off my work tu me distrais de mon travail ;4 ( drop off) déposer [passenger].■ put on:▶ put on [sth], put [sth] on1 mettre [garment, hat, cream, lipstick] ;2 (switch on, operate) allumer [light, gas, radio, heating] ; mettre [record, tape, music] ; to put the kettle on mettre de l'eau à chauffer ; to put the brakes on freiner ;3 ( gain) prendre [weight, kilo] ;4 ( add) rajouter [extra duty, tax] ;5 ( produce) monter [play, exhibition] ;7 (lay on, offer) ajouter [extra train, bus service] ; proposer [meal, dish] ;8 ( put forward) avancer [clock] ;▶ put [sb] on2 ○ US faire marcher ○ [person] ;3 ( recommend) to put sb on to sth indiquer qch à qn ; who put you on to me? qui vous a envoyé à moi? ;■ put out:▶ put out1 Naut partir (from de) ; to put out to sea mettre à la mer ;2 ◑ US péj coucher avec n'importe qui ○ ;▶ put out [sth], put [sth] out2 ( extinguish) éteindre [fire, cigarette, candle, light] ;5 (make available, arrange) mettre [food, dishes, towels etc] ;6 ( sprout) déployer [shoot, bud, root] ;7 ( cause to be wrong) fausser [figure, estimate, result] ;8 ( dislocate) se démettre [shoulder, ankle] ;9 ( subcontract) confier [qch] en sous-traitance [work] (to à) ;▶ put [sb] out1 ( inconvenience) déranger ; to put oneself out se mettre en quatre ○ (to do pour faire) ; to put oneself out for sb se donner beaucoup de mal pour qn ; don't put yourself out for us ne vous dérangez pas pour nous ;2 ( annoy) contrarier ; he looked really put out il avait l'air vraiment contrarié ;3 ( evict) expulser.■ put over = put across.■ put through:▶ put [sth] through, put through [sth]1 ( implement) faire passer [reform, bill, amendment, plan, measure] ;2 Telecom ( transfer) passer [call] (to à) ; she put through a call from my husband elle m'a passé mon mari ○ ;▶ put [sb] through Telecom passer [caller] (to à) ; I'm just putting you through je vous le/la passe ; I was put through to another department on m'a passé un autre service.■ put together:▶ put [sb/sth] together, put together [sb/sth]1 ( assemble) assembler [pieces, parts] ; to put sth together again, to put sth back together reconstituer qch ; more/smarter than all the rest put together plus/plus intelligent que tous les autres réunis ;2 ( place together) mettre ensemble [animals, objects, people] ;3 ( form) former [coalition, partnership, group, team, consortium] ;4 (edit, make) constituer [file, portfolio, anthology] ; rédiger [newsletter, leaflet] ; établir [list] ; faire [film, programme, video] ;5 ( concoct) improviser [meal] ;■ put up:▶ put up2 to put up with ( tolerate) supporter [behaviour, person] ; to have a lot to put up with avoir beaucoup de choses à supporter ;▶ put up [sth] opposer [resistance] ; to put up a fight/struggle combattre ; to put up a good performance [team, competitor] bien se défendre ;▶ put [sth] up, put up [sth]1 ( raise) hisser [flag, sail] ; relever [hair] ; to put up one's hand/leg lever la main/la jambe ; put your hands up! ( in class) levez le doigt! ; put 'em up ○ ! ( to fight) bats-toi! ; ( to surrender) haut les mains! ;2 ( post up) mettre [sign, poster, notice, plaque, decorations] ; afficher [list] ; to put sth up on the wall/on the board afficher qch sur le mur/au tableau ;3 (build, erect) dresser [fence, barrier, tent] ; construire [building, memorial] ;4 (increase, raise) augmenter [rent, prices, tax] ; faire monter [temperature, pressure] ;5 ( provide) fournir [money, amount, percentage] (for pour ; to do pour faire) ;6 ( present) soumettre [proposal, argument] ; to put sth up for discussion soumettre qch à la discussion ;7 ( put in orbit) placer [qch] en orbite [satellite, probe] ;▶ put [sb] up, put up [sb]1 ( lodge) héberger ;2 ( as candidate) présenter [candidate] ; to put sb up for proposer qn comme [leader, chairman] ; proposer qn pour [promotion, position] ; to put oneself up for se proposer comme [chairman] ; se proposer pour [post] ;3 ( promote) faire passer [qn] au niveau supérieur [pupil] ; to be put up [pupil, team] monter (to dans) ;4 ( incite) to put sb up to sth/to doing pousser [qn] à/à faire ; somebody must have put her up to it quelqu'un a dû l'y pousser.■ put upon:▶ put upon [sb] abuser de [person] ; to be put upon se faire marcher sur les pieds ; to feel put upon avoir l'impression de se faire marcher sur les pieds ; I won't be put upon any more je ne me ferai plus jamais avoir ○. -
20 amortization
Fin1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.EXAMPLEFor 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 yearFor 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 yearThe 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
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