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1 tally
1. noun(record)2. intransitive verbkeep a [daily] tally of something — [täglich] über etwas (Akk.) Buch führen
* * *['tæli] 1. plural - tallies; noun(an account: He kept a tally of all the work he did.) die Rechnung2. verb((often with with) to agree or match: Their stories tally; His story tallies with mine.) übereinstimmen* * *tal·ly1<- ie->[ˈtæli]I. vi [überein]stimmen▪ to \tally [up] sth [or sth [up]] amounts, sums etw zusammenzählen; figures etw zusammenrechnen; items etw auflisten [o tabellieren]▪ to \tally sth goods, items etw nachzählen; NAUT (register) cargo, load, shipment etw kontrollieren [o fachspr tallieren]; SPORT point, score etw notieren [o festhaltental·ly2[ˈtæli]n usu sing1. COMM (list for goods, items) [Strich]liste f, Stückliste f; (for single item) [Zähl]strich m; ( hist: record for transactions) Kerbholz nt hist; (for single transaction) Kerbe f hist; (account) Abrechnung f4. (count) [zahlenmäßige] Aufstellunghis \tally today is three fish sein heutiger Fang besteht aus drei Fischento keep a \tally [of sth] eine [Strich]liste [über etw akk] führenI should have kept a \tally of what I spent ich hätte Buch über meine Ausgaben führen sollen* * *['tlɪ]1. n1) (HIST: stick) Kerbholz nt2)(= count, account)
to keep a tally of — Buch führen über (+acc)3) (= result of counting, number) (An)zahl fwhat's the tally? — wie viel ist/sind es?
2. viübereinstimmen; (reports etc also) sich deckenthey don't tally — sie stimmen nicht( miteinander) überein
3. vtzusammenrechnen or -zählen* * *tally1 [ˈtælı]A s1. HISTa) Kerbholz nb) Kerbe f2. Strichliste f3. WIRTSCHa) (Ab)Rechnung fb) (Gegen)Rechnung fc) Kontogegenbuch n (eines Kunden)d) Warenliste f5. a) Zählstrich mb) Stückmaß n, -zahl f:buy by the tally WIRTSCH nach dem Stück kaufen6. Etikett n, Marke f, Kennzeichen n (auf Kisten etc)7. Kupon m8. Zählung f9. SPORT Punktzahl fB v/t1. (stückweise) nachzählen, registrieren, buchen, kontrollieren3. miteinander in Übereinstimmung bringen4. Waren be-, auszeichnen5. SPORT etc einen Punkt oder Punktea) erzielenb) notierenC v/i2. aufgeben, stimmen* * *1. noun2. intransitive verbkeep a [daily] tally of something — [täglich] über etwas (Akk.) Buch führen
* * *n.Zähler - m. v.übereinstimmen (Angaben) v. -
2 tally
tal·lyto \tally [with sth] figures, statements, signatures [mit etw dat] übereinstimmen vt; (a. fig) (a. dated)to \tally [up] sth [or sth [up]] amounts, sums etw zusammenzählen; figures etw zusammenrechnen; items etw auflisten [o tabellieren];to \tally up the for and against ( fig) das Für und Wider abwägento \tally sth goods, items etw nachzählen; naut ( register) cargo, load, shipment etw kontrollieren [o fachspr tallieren]; sports; point, score etw notieren [o festhalten];2. tal·ly [ʼtæli] n1) comm (list for goods, items) [Strich]liste f, Stückliste f; ( for single item) [Zähl]strich m; (hist: record for transactions) Kerbholz nt hist; ( for single transaction) Kerbe f hist; ( account) Abrechnung f4) ( count) [zahlenmäßige] Aufstellung;his \tally today is three fish sein heutiger Fang besteht aus drei Fischen;to keep a \tally [of sth] eine [Strich]liste [über etw akk] führen;I should have kept a \tally of what I spent ich hätte Buch über meine Ausgaben führen sollen -
3 journal
Fina record of original entry, into which transactions are normally transferred from source documents. The journal may be subdivided into: sales journal/day book for credit sales; purchases journal/day book for credit purchases; cash book for cash receipts and payments; and the journal proper for transactions which could not appropriately be recorded in any of the other journals. -
4 credit
credit ['kredɪt]crédit ⇒ 1 (a) mérite ⇒ 1 (b) croyance ⇒ 1 (c) unité de valeur ⇒ 1 (d) créditer ⇒ 3 (a) supposer ⇒ 3 (b) croire ⇒ 3 (c) générique ⇒ 41 noun∎ he has £50 to his credit il a 50 livres sur son compte, il a un avoir de 50 livres;∎ to enter or to place a sum to sb's credit créditer le compte de qn d'une somme, porter une somme à l'actif de qn;∎ debit and credit débit m et crédit m;∎ to give sb credit, to give credit to sb (of bank) accorder un découvert à qn; (of shop, pub) faire crédit à qn;∎ to run a credit check on sb (to ensure enough money in account) vérifier la solvabilité de qn, vérifier que le compte de qn est approvisionné; (to ensure no record of bad debts) vérifier le passé bancaire de qn;∎ we do not give credit (sign) la maison ne fait pas crédit;∎ to sell/to buy/to live on credit vendre/acheter/vivre à crédit;∎ her credit is good elle a une bonne réputation de solvabilité; figurative (she is trustworthy) elle est digne de confiance;∎ figurative isn't my credit good any more? on ne me fait plus confiance?(b) (merit, honour) mérite m;∎ all the credit should go to the team tout le mérite doit revenir à l'équipe;∎ to take the credit for sth/doing sth s'attribuer le mérite de qch/d'avoir fait qch;∎ I can't take all the credit for it tout le mérite ne me revient pas;∎ to give sb the credit for sth/doing sth attribuer à qn le mérite de qch/d'avoir fait qch;∎ management got all the credit tout le mérite est revenu à la direction;∎ give her credit for what she has achieved reconnais ce qu'elle a accompli;∎ with credit (perform) honorablement;∎ nobody emerged with any credit except him c'est le seul qui s'en soit sorti à son honneur;∎ it must be said to his credit that… il faut dire en sa faveur que…;∎ to her credit she did finish the exam il faut lui accorder qu'elle a fini l'examen;∎ she has five novels to her credit elle a cinq romans à son actif;∎ to be a credit to one's family/school, to do one's family/school credit faire honneur à sa famille/son école, être l'honneur de sa famille/son école;∎ it does her (great) credit c'est tout à son honneur;∎ it does you credit that you gave the money back c'est tout à votre honneur d'avoir rendu l'argent;∎ give me SOME credit! je ne suis quand même pas si bête!;∎ credit where credit is due il faut reconnaître ce qui est(c) (credence) croyance f;∎ to give credit to sb/sth ajouter foi à qn/qch;∎ to lend credit to sth accréditer qch, rendre qch plausible;∎ the theory is gaining credit cette théorie est de plus en plus acceptée;∎ he's cleverer than I gave him credit for il est plus intelligent que je le pensais ou supposais;∎ I gave you credit for more sense je vous supposais plus de bon sens;∎ I gave him credit for more sense than I perhaps should have done j'ai peut-être surestimé son bon sens(d) University unité f de valeur, UV f;∎ how many credits do you need? combien d'UV faut-il que tu aies?∎ to credit an account with £200, to credit £200 to an account créditer un compte de 200 livres∎ to credit sb with intelligence/tact/sense supposer de l'intelligence/du tact/du bon sens à qn;∎ I credited her with more sense je lui supposais plus de bon sens;∎ credit me with a bit more intelligence! tu serais gentil de ne pas sous-estimer mon intelligence!;∎ she is credited with being the first woman to attend medical school elle est considérée comme la première femme à avoir fait des études de médecine;∎ he is credited with the discovery of DNA on lui attribue la découverte de l'ADN∎ would you credit it! tu te rends compte!;∎ you wouldn't credit some of the things he's done tu n'en reviendrais pas si tu savais les choses qu'il a faites;∎ I could hardly credit it j'avais du mal à le croireCinema & Television générique mcredit advice avis m de crédit;credit agency institution f de crédit;credit agreement accord m ou convention f de crédit;credit bank banque f de crédit;credit broker courtier(ère) m,f en crédits ou en prêts;American credit bureau institution f de crédit;credit card carte f de crédit;∎ to pay by credit card payer avec une ou régler par carte de crédit;credit card fraud usage m frauduleux de cartes de crédit;credit card number numéro m de carte de crédit;credit card reader lecteur m de cartes;credit card transactions transactions fpl effectuées par carte de crédit;credit ceiling plafond m de crédit;Accountancy credit column colonne f créditrice;credit control (government restrictions) resserrement m ou encadrement m du crédit; (monitoring) surveillance m des crédits;credit controller contrôleur(euse) m,f du crédit;credit enquiry renseignements mpl de crédit, enquête f de solvabilité;credit entry Banking article m porté au crédit d'un compte; Accountancy écriture f au crédit;credit facilities facilités fpl de crédit;credit freeze blocage m du crédit;credit history profil m crédit;∎ to obtain information on sb's credit history établir des renseignements de solvabilité sur qn;credit institution établissement m de crédit;credit insurance assurance-crédit f;Accountancy credit item poste m créditeur;credit limit limite f ou plafond m de crédit;credit line British (loan) autorisation f de crédit; American (limit) limite f ou plafond m de crédit;credit management direction f des crédits;credit manager directeur(trice) m,f du crédit;credit margin marge f de crédit;credit memo bulletin m de versement;credit period délai m de crédit;credit rating (of person, company) degré m de solvabilité; (awarded by credit reference agency) notation f;credit rating agency agence f de notation;credit risk risque m de crédit;∎ to be a good/bad credit risk représenter un risque peu important/important;credit scoring = méthode d'évaluation de la solvabilité, crédit-scoring m;Accountancy credit side crédit m, avoir m;∎ figurative on the credit side, the proposed changes will cut costs les changements projetés auront l'avantage de réduire les coûts;∎ figurative on the credit side, he's a good cook il faut lui accorder qu'il cuisine bien;credit squeeze restriction f ou encadrement m du crédit;∎ there's a credit squeeze le crédit est restreint ou encadré;credit terms modalités fpl de crédit;Banking credit transfer virement m, transfert m (de compte à compte);American credit union société f ou caisse f de crédit;credit voucher chèque m de caisse -
5 Curr, John
[br]b. 1756 Kyo, near Lanchester, or in Greenside, near Ryton-on-Tyne, Durham, Englandd. 27 January 1823 Sheffield, England[br]English coal-mine manager and engineer, inventor of flanged, cast-iron plate rails.[br]The son of a "coal viewer", Curr was brought up in the West Durham colliery district. In 1777 he went to the Duke of Norfolk's collieries at Sheffield, where in 1880 he was appointed Superintendent. There coal was conveyed underground in baskets on sledges: Curr replaced the wicker sledges with wheeled corves, i.e. small four-wheeled wooden wagons, running on "rail-roads" with cast-iron rails and hauled from the coal-face to the shaft bottom by horses. The rails employed hitherto had usually consisted of plates of iron, the flange being on the wheels of the wagon. Curr's new design involved flanges on the rails which guided the vehicles, the wheels of which were unflanged and could run on any hard surface. He appears to have left no precise record of the date that he did this, and surviving records have been interpreted as implying various dates between 1776 and 1787. In 1787 John Buddle paid tribute to the efficiency of the rails of Curr's type, which were first used for surface transport by Joseph Butler in 1788 at his iron furnace at Wingerworth near Chesterfield: their use was then promoted widely by Benjamin Outram, and they were adopted in many other English mines. They proved serviceable until the advent of locomotives demanded different rails.In 1788 Curr also developed a system for drawing a full corve up a mine shaft while lowering an empty one, with guides to separate them. At the surface the corves were automatically emptied by tipplers. Four years later he was awarded a patent for using double ropes for lifting heavier loads. As the weight of the rope itself became a considerable problem with the increasing depth of the shafts, Curr invented the flat hemp rope, patented in 1798, which consisted of several small round ropes stitched together and lapped upon itself in winding. It acted as a counterbalance and led to a reduction in the time and cost of hoisting: at the beginning of a run the loaded rope began to coil upon a small diameter, gradually increasing, while the unloaded rope began to coil off a large diameter, gradually decreasing.Curr's book The Coal Viewer (1797) is the earliest-known engineering work on railway track and it also contains the most elaborate description of a Newcomen pumping engine, at the highest state of its development. He became an acknowledged expert on construction of Newcomen-type atmospheric engines, and in 1792 he established a foundry to make parts for railways and engines.Because of the poor financial results of the Duke of Norfolk's collieries at the end of the century, Curr was dismissed in 1801 despite numerous inventions and improvements which he had introduced. After his dismissal, six more of his patents were concerned with rope-making: the one he gained in 1813 referred to the application of flat ropes to horse-gins and perpendicular drum-shafts of steam engines. Curr also introduced the use of inclined planes, where a descending train of full corves pulled up an empty one, and he was one of the pioneers employing fixed steam engines for hauling. He may have resided in France for some time before his death.[br]Bibliography1788. British patent no. 1,660 (guides in mine shafts).1789. An Account of tin Improved Method of Drawing Coals and Extracting Ores, etc., from Mines, Newcastle upon Tyne.1797. The Coal Viewer and Engine Builder's Practical Companion; reprinted with five plates and an introduction by Charles E.Lee, 1970, London: Frank Cass, and New York: Augustus M.Kelley.1798. British patent no. 2,270 (flat hemp ropes).Further ReadingF.Bland, 1930–1, "John Curr, originator of iron tram roads", Transactions of the Newcomen Society 11:121–30.R.A.Mott, 1969, Tramroads of the eighteenth century and their originator: John Curr', Transactions of the Newcomen Society 42:1–23 (includes corrections to Fred Bland's earlier paper).Charles E.Lee, 1970, introduction to John Curr, The Coal Viewer and Engine Builder's Practical Companion, London: Frank Cass, pp. 1–4; orig. pub. 1797, Sheffield (contains the most comprehensive biographical information).R.Galloway, 1898, Annals of Coalmining, Vol. I, London; reprinted 1971, London (provides a detailed account of Curr's technological alterations).WK / PJGR -
6 Buddle, John
SUBJECT AREA: Mining and extraction technology[br]b. 15 November 1773 Kyloe, Northumberland, Englandd. 10 October 1843 Wallsend, Northumberland, England[br]English colliery inspector, manager and agent.[br]Buddle was educated by his father, a former schoolteacher who was from 1781 the first inspector and manager of the new Wallsend colliery. When his father died in 1806, John Buddle assumed full responsibility at the Wallsend colliery, and he remained as inspector and manager there until 1819, when he was appointed as colliery agent to the third Marquis of Londonderry. In this position, besides managing colliery business, he acted as an entrepreneur, gaining political influence and organizing colliery owners into fixing prices; Buddle and Londonderry were also responsible for the building of Seaham harbour. Buddle became known as the "King of the Coal Trade", gaining influence throughout the important Northumberland and Durham coalfield.Buddle's principal contribution to mining technology was with regard to the improvement of both safety standards and productivity. In 1807 he introduced a steam-driven air pump which extracted air from the top of the upcast shaft. Two years later, he drew up plans which divided the coalface into compartments; this enabled nearly the whole seam to be exploited. The system of compound ventilation greatly reduced the danger of explosions: the incoming air was divided into two currents, and since each current passed through only half the underground area, the air was less heavily contaminated with gas.In 1813 Buddle presented an important paper on his method for mine ventilation to the Sunderland Society for Preventing Accidents in Coal-mines, which had been established in that year following a major colliery explosion. He emphasized the need for satisfactory underground lighting, which influenced the development of safety-lamps, and assisted actively in the experiments with Humphrey Davy's lamp which he was one of the first mine managers to introduce. Another mine accident, a sudden flood, prompted him to maintain a systematic record of mine-workings which ultimately resulted in the establishment of the Mining Record Office.[br]Bibliography1838, Transactions of the Natural History Society of Northumberland 11, pp. 309–36 (Buddle's paper on keeping records of underground workings).Further ReadingR.L.Galloway, 1882, A History of Coalmining in Great Britain, London (deals extensively with Buddle's underground devices).R.W.Sturgess, 1975, Aristocrat in Business: The Third Marquis of Londonderry asCoalowner and Portbuilder, Durham: Durham County Local History Society (concentrates on Buddle's work after 1819).C.E.Hiskey, 1978, John Buddle 1773–1843, Agent and Entrepreneur in the NortheastCoal Trade, unpublished MLitt thesis, Durham University (a very detailed study).WK -
7 ledger card
учет учетная карточка, карточка бухгалтерского учета* (документ, заводимый для конкретного лица, хозяйственной операции или объекта; содержит всю информацию по данной единице учета)a ledger card showing all historical transactions — карточка бухгалтерского учета с информацией о всех прошлых хозяйственных операциях
Each client, in this case, each owner, must have a separate ledger card. Many property managers will also provide a separate ledger card for each property when an owner has more than one property, rather than maintaining all of the properties on one ledger card. — На каждого клиента, а в данном случае на каждого собственника, заводится отдельная учетная карточка. Многие управляющие основными средствами заводят также отдельную учетную карточку на каждый объект основных средств (если у собственника их несколько), а не используют одну карточку для всех объектов.
A separate tenant ledger card should be maintained for each tenant and should show only the rents owed and paid by that particular client. — На каждого арендатора должна быть заведена отдельная учетная карточка; она должна содержать информацию о сумме арендной платы, причитающейся и оплаченной данным клиентом.
See:client, business transaction, property, asset, ledger, ledger account, accounting record, accounts and records, work card, stores record* * * -
8 principal
•• principle, principal
•• Principle primary source or element, a fundamental truth as basis of reasoning, a law of cause and effect, a moral rule by which conduct may be guided, conformity to such rules (The Pocket Oxford Dictionary).
•• Principal 1. the person who takes a leading part in an activity or in a play. 3. a person for whom another acts as an agent. 4. a capital sum as distinguished from the interest or income on it (Oxford American Dictionary).
•• Как ни странно, нередкий источник путаницы даже для самих англичан и американцев, допускающих ошибки в правописании этих слов. Произносятся они совершенно одинаково. Несколько советов. Если такое слово стоит перед существительным, то это почти всегда прилагательное principal, а не principle (это слово практически во всех случаях – существительное). Разница между этими двумя словами как существительными – весьма существенная. Они неплохо описаны в словарях, в том числе в Словаре «ложных друзей переводчика» В.В.Акуленко. Обратим внимание на некоторые особенно актуальные сейчас значения.
•• 1. Principal – «первое лицо», руководитель, «босс». Еще одно значение – главное действующее лицо. All the principals in our latest scandal have spent a lot of time trying to improve the picture of themselves that’s in the record (Calvin Trillin). (Перевод этого предложения см. в статье record, track record);
•• 2. Principal – основная сумма долга; основной капитал. Соответственно principal transactions или principal investments – сделки или инвестиции, которые инвестиционная компания совершает за счет собственных средств (в отличие от инвестиций за счет средств паевых фондов, заемных средств и т.д.);
•• 3. Русское из принципа или по принципиальным соображениям лучше переводить on principle;
•• 4. Принципиальный человек – a man of integrity. Принципиальный вопрос – a fundamental question.
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9 principle
•• principle, principal
•• Principle primary source or element, a fundamental truth as basis of reasoning, a law of cause and effect, a moral rule by which conduct may be guided, conformity to such rules (The Pocket Oxford Dictionary).
•• Principal 1. the person who takes a leading part in an activity or in a play. 3. a person for whom another acts as an agent. 4. a capital sum as distinguished from the interest or income on it (Oxford American Dictionary).
•• Как ни странно, нередкий источник путаницы даже для самих англичан и американцев, допускающих ошибки в правописании этих слов. Произносятся они совершенно одинаково. Несколько советов. Если такое слово стоит перед существительным, то это почти всегда прилагательное principal, а не principle (это слово практически во всех случаях – существительное). Разница между этими двумя словами как существительными – весьма существенная. Они неплохо описаны в словарях, в том числе в Словаре «ложных друзей переводчика» В.В.Акуленко. Обратим внимание на некоторые особенно актуальные сейчас значения.
•• 1. Principal – «первое лицо», руководитель, «босс». Еще одно значение – главное действующее лицо. All the principals in our latest scandal have spent a lot of time trying to improve the picture of themselves that’s in the record (Calvin Trillin). (Перевод этого предложения см. в статье record, track record);
•• 2. Principal – основная сумма долга; основной капитал. Соответственно principal transactions или principal investments – сделки или инвестиции, которые инвестиционная компания совершает за счет собственных средств (в отличие от инвестиций за счет средств паевых фондов, заемных средств и т.д.);
•• 3. Русское из принципа или по принципиальным соображениям лучше переводить on principle;
•• 4. Принципиальный человек – a man of integrity. Принципиальный вопрос – a fundamental question.
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10 account
account [ə'kaʊnt]1 noun∎ to give an account of sth faire le récit de qch;∎ her account differs from her husband's sa version diffère de celle de son mari, son récit diffère de celui de son mari;∎ an interesting account of his travels un récit intéressant de ses voyages;∎ his latest book contains an amusing account of how he learned to drive son dernier livre relate de façon amusante la manière dont il a appris à conduire;∎ he gave his account of the accident il a donné sa version de l'accident;∎ by his own account he had had too much to drink à l'en croire, il avait trop bu(b) (explanation) compte rendu m, explication f;∎ to bring or to call sb to account (for sth) demander des comptes à qn (de qch);∎ to be brought to account devoir rendre des comptes;∎ you will be held to account for all damages il vous faudra rendre des comptes pour tous les dommages causés(c) (consideration) importance f, valeur f;∎ a town of little account une ville de peu d'importance ou insignifiante;∎ what you think is of no account to me ce que vous pensez ne m'inté-resse pas;∎ to take sth into account, to take account of sth tenir compte de qch, prendre qch en compte;∎ he took little account of her feelings il ne tenait pas compte ou faisait peu de cas de ses sentiments;∎ taking everything into account tout bien calculé;∎ does this estimate take all the costs into account? est-ce que cette estimation prend en compte toutes ces dépenses?;∎ the rising cost of living must also be taken into account il faut aussi prendre en compte l'augmentation du coût de la vie(d) (advantage, profit) profit m;∎ to put or to turn one's skills to good account tirer parti de ses compétences;∎ to turn sth to account tirer parti ou avantage de qch, mettre qch à profit∎ to set up in business on one's own account s'établir à son compte;∎ I started working on my own account j'ai commencé à travailler à mon compte(f) (rendition) interprétation f, version f;∎ the pianist gave a sensitive account of the con-certo le pianiste a donné du concerto une interprétation d'une grande sensibilité;∎ to give a good account of oneself bien se débrouiller;∎ she gave a good account of herself in the interview elle a réussi à bien se définir au cours de cette entrevue∎ to close/to open an account fermer/ouvrir un compte;∎ we have an account at the garage nous avons un compte chez le garagiste;∎ put it on or charge it to my account mettez cela sur mon compte;∎ I'd like to settle my account je voudrais régler ma note;∎ cash or account? vous payez ou réglez comptant ou est-ce que vous avez un compte chez nous?;∎ figurative to settle or to square accounts with sb régler ses comptes avec qn;∎ to account rendered suivant compte remis∎ to open/close an account ouvrir/fermer un compte;∎ to pay money into one's account verser de l'argent sur son compte;∎ to pay sb's salary directly into his/her account verser le salaire de qn par virement direct sur son compte;∎ to overdraw an account mettre un compte à découvert∎ as per or to account rendered (on statement) suivant compte ou relevé remis∎ one of our major accounts un de nos plus gros clients;∎ the agency secured the Brook account l'agence s'est assuré le budget Brook∎ to set up an account with sb s'abonner auprès de qn∎ the Account la liquidationformal (consider) estimer, considérer;∎ she accounts herself my friend elle se considère mon amie;∎ to account sb guilty tenir qn pour coupableAccountancy (of company) comptabilité f;∎ to keep the accounts tenir les livres ou les écritures ou la comptabilité;∎ to enter sth in the accounts comptabiliser qch;∎ who does your accounts? qui est-ce qui fait votre comptabilité?au dire de tout le monde, d'après ce que tout le monde dit∎ we bought the car on account nous avons acheté la voiture à crédit;∎ payment on account paiement m à compte ou à crédit;∎ I paid £100 on account j'ai versé un acompte de 100 livresen raison de; (in negative contexts) à cause de;∎ on account of the weather à cause du temps;∎ don't leave on account of me or on my account ne partez pas à cause de moi;∎ I did it on your account (to help you) je l'ai fait pour vous;∎ I did it on account of you (reproaching) je l'ai fait à cause de vous;∎ we didn't go on account of there being a storm nous n'y sommes pas allés à cause de la tempêteen aucun cas, sous aucun prétexte;∎ on no account do I want to talk to her je ne veux lui parler en aucun cas ou sous aucun prétexteAccountancy account book livre m de comptes, registre m de comptabilité;account card Finance (record of charges) fiche f de compte ou de facture; Commerce (for use in department store) carte-clients f;account charges frais mpl de tenue de compte;accounts clerk employé(e) m,f aux écritures;account credit avoir m de compte;Stock Exchange account day (jour m de) liquidation, (jour de) règlement m;accounts department (service m de la) comptabilité f;Commerce & Marketing account director (in advertising, marketing, PR) directeur(trice) m,f des comptes-clients;American account executive agent m de change;account fee commission f de compte;Commerce & Marketing account handler (in advertising, marketing, PR) responsable mf des comptes-clients;account handling fee commission f de tenue de compte;account holder titulaire mf;account manager Banking & Finance chargé(e) m,f de compte; Commerce & Marketing (in advertising, marketing, PR) responsable mf de budget;account number numéro m de compte;Accountancy account payable compte m créditeur, dette f fournisseur;Accountancy accounts payable dettes fpl passives, dettes fpl fournisseurs;Accountancy accounts payable ledger livre m des créanciers;Accountancy account receivable compte m client, compte m débiteur;Accountancy accounts receivable dettes fpl actives, créances fpl (clients);Accountancy accounts receivable ledger livre m des débiteurs;Accountancy accounts receivable turnover taux m de rotation des comptes clients;Computing accounts software logiciel m de comptabilité;account statement relevé m ou état m ou bordereau m de compte∎ that accounts for his interest in baseball voilà qui explique son intérêt pour le baseball;∎ there's no accounting for his recent odd behaviour il n'y a aucune explication à son comportement bizarre des derniers temps;∎ there's no accounting for taste les goûts et les couleurs, ça ne se discute pas(b) (answer for) rendre compte de;∎ he has to account for every penny he spends il doit rendre compte de chaque franc qu'il dépense;∎ all the children are accounted for aucun des enfants n'a été oublié;∎ two hostages have not yet been accounted for deux otages n'ont toujours pas été retrouvés(c) (represent) représenter;∎ wine accounts for 5 percent of all exports le vin représente 5 pour cent des exportations totales;∎ the North Sea accounts for a large proportion of our petroleum la mer du Nord produit une grande partie de notre pétrole -
11 Linton, Hercules
SUBJECT AREA: Ports and shipping[br]b. 1 January 1836 Inverbervie, Kincardineshire, Scotlandd. 15 May 1900 Inverbervie, Kincardineshire, Scotland[br]Scottish naval architect and shipbuilder; designer of the full-rigged ship Cutty Sark.[br]Linton came from a north-east Scottish family with shipbuilding connections. After education at Arbuthnott and then Arbroath Academy, he followed his father by becoming an apprentice at the Aberdeen shipyard of Alex Hall in January 1855. Thus must have been an inspiring time for him as the shipyards of Aberdeen were at the start of their rise to world renown. Hall's had just introduced the hollow, lined Aberdeen Bow which heralded the great years of the Aberdeen Clippers. Linton stayed on with Hall's until around 1863, when he joined the Liverpool Under-writers' Register as a ship surveyor; he then worked for similar organizations in different parts of England and Scotland. Early in 1868 Linton joined in partnership with William Dundas Scott and the shipyard of Scott and Linton was opened on the banks of the River Leven, a tributary of the Clyde, at Dumbarton. The operation lasted for about three years until bankruptcy forced closure, the cause being the age-old shipbuilder's problem of high capital investment with slow cash flow. Altogether, nine ships were built, the most remarkable being the record-breaking composite-built clipper ship Cutty Sark. At the time of the closure the tea clipper was in an advanced state of outfitting and was towed across the water to Denny's shipyard for completion. Linton worked for a while with Gourlay Brothers of Dundee, and then with the shipbuilders Oswald Mordaunt, of Woolston near Southampton, before returning to the Montrose area in 1884. His wife died the following year and thereafter Linton gradually reduced his professional commitments.[br]Further ReadingRobert E.Brettle, 1969, The Cutty Sark, Her Designer and Builder. Hercules Linton 1836–1900, Cambridge: Heffer.Frank C.G.Carr, "The restoration of the Cutty Sark", Transactions of the Royal Institutionof Naval Architects 108:193–216.Fred M.Walker, 1984, Song of the Clyde. A History of Clyde Shipbuilding, Cambridge: PSL.FMW -
12 Robinson, George J.
SUBJECT AREA: Textiles[br]b. 1712 Scotlandd. 1798 England[br]Scottish manufacturer who installed the first Boulton \& Watt rotative steam-engine in a textile mill.[br]George Robinson is said to have been a Scots migrant who settled at Burwell, near Nottingham, in 1737, but there is no record of his occupation until 1771, when he was noticed as a bleacher. By 1783 he and his son were describing themselves as "merchants and thread manufacturers" as well as bleachers. For their thread, they were using the system of spinning on the waterframe, but it is not known whether they held a licence from Arkwright. Between 1776 and 1791, the firm G.J. \& J.Robinson built a series of six cotton mills with a complex of dams and aqueducts to supply them in the relatively flat land of the Leen valley, near Papplewick, to the north of Nottingham. By careful conservation they were able to obtain considerable power from a very small stream. Castle mill was not only the highest one owned by the Robinsons, but it was also the highest mill on the stream and was fed from a reservoir. The Robinsons might therefore have expected to have enjoyed uninterrupted use of the water, but above them lived Lord Byron in his estate of Newstead Priory. The fifth Lord Byron loved making ornamental ponds on his property so that he could have mock naval battles with his servants, and this tampered with the water supplies so much that the Robinsons found they were unable to work their mills.In 1785 they decided to order a rotative steam engine from the firm of Boulton \& Watt. It was erected by John Rennie; however, misfortune seemed to dog this engine, for parts went astray to Manchester and when the engine was finally running at the end of February 1786 it was found to be out of alignment so may not have been very successful. At about the same time, the lawsuit against Lord Byron was found in favour of the Robinsons, but the engine continued in use for at least twelve years and was the first of the type which was to power virtually all steamdriven mills until the 1850s to be installed in a textile mill. It was a low-pressure double-acting condensing beam engine, with a vertical cylinder, parallel motion connecting the piston toone end of a rocking beam, and a connecting rod at the other end of the beam turning the flywheel. In this case Watt's sun and planet motion was used in place of a crank.[br]Further ReadingR.L.Hills, 1970, Power in the Industrial Revolution, Manchester (for an account of the installation of this engine).D.M.Smith, 1965, Industrial Archaeology of the East Midlands, Newton Abbot (describes the problems which the Robinsons had with the water supplies to power their mills).S.D.Chapman, 1967, The Early Factory Masters, Newton Abbot (provides details of the business activities of the Robinsons).J.D.Marshall, 1959, "Early application of steam power: the cotton mills of the Upper Leen", Transactions of the Thoroton Society of Nottinghamshire 60 (mentions the introduction of this steam-engine).RLH -
13 examination
розгляд; аналіз; експертиза, обстеження, огляд (в т. ч. медичний); догляд, перевірка; опитування, опит ( у суді); допит ( свідка або підсудного в суді); судове розслідування (слідство); висновки слідства; протокол- examination boardexamination of evidence by court — аналіз (розгляд) доказів ( або свідчень) судом
- examination by touch
- examination by witness
- examination certificate
- examination de bene esse
- examination department
- examination for nonobviousness
- examination for subject-matter
- examination-in-chief
- examination in court
- examination of accounts
- examination of automobile
- examination of bullets
- examination of case in court
- examination of causal relation
- examination of claim
- examination of corpse
- examination of exhibits
- examination of handwriting
- examination of ink
- examination of paper
- examination of party
- examination of proposal
- examination of witness
- examination procedure
- examination record book
- examination standard
- examination system
- examination upon oath -
14 imprest account
Fina U.K. term for a record of the transactions of a type of petty cash system. An employee is given an advance of money, an imprest, for incidental expenses and when most of it has been spent, he or she presents receipts for the expenses to the accounts department and is then reimbursed with cash to the total value of the receipts. -
15 Ives, Herbert Eugene
[br]b. 1882 USAd. 1953[br]American physicist find television pioneer.[br]Ives gained his PhD in physics from Johns Hopkins University, Baltimore, Maryland, and subsequently served in the US Signal Corps, eventually gaining experience in aerial photography. He then joined the Western Electric Engineering Department (later Bell Telephone Laboratories), c.1920 becoming leader of a group concerned with television-image transmission over telephone lines. In 1927, using a Nipkow disc, he demonstrated 50-line, 18 frames/sec pictures that could be displayed as either 2 in.×2 1/2 in. (5.1 cm×6.4 cm) images suitable for a "wirephone", or 2 ft ×2 1/2 ft (61 cm×76 cm) images for television viewing. Two years later, using a single-spiral disc and three separately modulated light sources, he was able to produce full-colour images.[br]Bibliography1915, "The transformation of colour mixture equations", Journal of the Franklin Institute 180:673.1923, "do—Pt II", Journal of the Franklin Institute 195–23.1925, "Telephone picture transmission", Transactions of the Society of Motion Picture and Television Engineers 23:82.1929, "Television in colour", Bell Laboratories Record 7:439.1930, with A.L.Johnsrul, "Television in colour by a beam-scanning method", Journal of the Optical Society of America 20:11.Further ReadingJ.H.Udelson, 1982, The Great Television Race: History of the Television Industry 1925– 41: University of Alabama Press.KF -
16 book of prime/original entry
Fina chronological record of a business’s transactions arranged according to type, for example, cash or sales. The books are then used to generate entries in a double-entry bookkeeping system.The ultimate business dictionary > book of prime/original entry
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17 Biles, Sir John Harvard
SUBJECT AREA: Ports and shipping[br]b. 1854 Portsmouth, Englandd. 27 October 1933 Scotland (?)[br]English naval architect, academic and successful consultant in the years when British shipbuilding was at its peak.[br]At the conclusion of his apprenticeship at the Royal Dockyard, Portsmouth, Biles entered the Royal School of Naval Architecture, South Kensington, London; as it was absorbed by the Royal Naval College, he graduated from Greenwich to the Naval Construction Branch, first at Pembroke and later at the Admiralty. From the outset of his professional career it was apparent that he had the intellectual qualities that would enable him to oversee the greatest changes in ship design of all time. He was one of the earliest proponents of the revolutionary work of the hydrodynamicist William Froude.In 1880 Biles turned to the merchant sector, taking the post of Naval Architect to J. \& G. Thomson (later John Brown \& Co.). Using Froude's Law of Comparisons he was able to design the record-breaking City of Paris of 1887, the ship that started the fabled succession of fast and safe Clyde bank-built North Atlantic liners. For a short spell, before returning to Scotland, Biles worked in Southampton. In 1891 Biles accepted the Chair of Naval Architecture at the University of Glasgow. Working from the campus at Gilmorehill, he was to make the University (the oldest school of engineering in the English-speaking world) renowned in naval architecture. His workload was legendary, but despite this he was admired as an excellent lecturer with cheerful ways which inspired devotion to the Department and the University. During the thirty years of his incumbency of the Chair, he served on most of the important government and international shipping committees, including those that recommended the design of HMS Dreadnought, the ordering of the Cunarders Lusitania and Mauretania and the lifesaving improvements following the Titanic disaster. An enquiry into the strength of destroyer hulls followed the loss of HMS Cobra and Viper, and he published the report on advanced experimental work carried out on HMS Wolf by his undergraduates.In 1906 he became Consultant Naval Architect to the India Office, having already set up his own consultancy organization, which exists today as Sir J.H.Biles and Partners. His writing was prolific, with over twenty-five papers to professional institutions, sundry articles and a two-volume textbook.[br]Principal Honours and DistinctionsKnighted 1913. Knight Commander of the Indian Empire 1922. Master of the Worshipful Company of Shipwrights 1904.Bibliography1905, "The strength of ships with special reference to experiments and calculations made upon HMS Wolf", Transactions of the Institution of Naval Architects.1911, The Design and Construction of Ships, London: Griffin.Further ReadingC.A.Oakley, 1973, History of a Facuity, Glasgow University.FMWBiographical history of technology > Biles, Sir John Harvard
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18 hold
A restriction that prevents a document from being posted or transactions from being entered for a specified record. -
19 sales tax book
A record of sales and purchase transactions for sales tax reporting in Italy. -
20 account
"The type of record - asset, liability, revenue, expense, or owner's equity - traditionally used for recording individual transactions in an accounting system."
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