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1 retained contribution account
Экономика: счёт отчислений от прибыли, счёт удержанных взносовУниверсальный англо-русский словарь > retained contribution account
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2 retained contribution account
счет отчислений от прибыли; счет удержанных взносовEnglish-russian dctionary of contemporary Economics > retained contribution account
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3 account
n1) счет; запись на счет2) отчет (финансовый)3) брит. период, когда биржевые сделки заключаются с закрытием позиции в расчетный день; амер. запись брокера о сделках, совершенных по поручению клиента4) pl отчетность5) pl бухгалтерские счета6) pl деловые книги
- absorption account
- accumulation account
- adjunct account
- adjustment account
- advance account
- aggregate accounts
- agio account
- annual account
- annual accounts
- appropriation account
- assets account
- ATS account
- balance account
- balancing account
- bank account
- bank giro account
- banking account
- bank's central settlement account
- bear account
- below-line balance account
- bills account
- blocked account
- book account
- budget account
- bull account
- business accounts
- call account
- capital account
- cash account
- certified account
- charge account
- charges account
- checking account
- clearing account
- closed account
- closing account
- combined accounts
- common stock capital accounts
- company's liquidation account
- compound interest account
- consolidated accounts
- consumers account
- control account
- correspondent account
- corresponding accounts
- cost account
- credit account
- creditor's account
- cumulative account
- currency conversion accounts
- current account
- customer account
- debit account
- debtor's account
- deferred account
- demand deposit account
- departmental account
- depreciation account
- depreciation adjustment account
- depreciation reserve account
- detailed account
- discretionary account
- disbursement account
- dividend account
- domestic accounts
- dormant account
- drawing account
- dummy account
- end month account
- end next account
- exchange stabilization account
- expense account
- external account
- external payments account
- extra-budgetary accounts
- final account
- financial account
- fixed assets account
- foreign exchange accounts
- foreign loan and deposit balancing account
- foreign transactions account
- general account
- giro account
- government accounts
- government receipts and expenditures account
- group accounts
- impersonal account
- imprest accounts
- income account
- income statement account
- individual retirement account
- inland account
- interest account
- interest-bearing account
- interest-free account
- interim account
- invalid account
- inventory account
- investment account
- itemized account
- joint account
- liabilities account
- ledger account
- loan account
- loan repayment account
- London Stock Exchange account
- long account
- loro account
- loss and gains account
- manufacturing account
- margin account
- mid-month account
- money market deposit account
- monthly account
- mutual currency account of the International Monetary Fund
- national account
- national income accounts
- nominal account
- nonresident account
- nostro account
- negotiable order of withdrawal account
- NOW account
- numbered account
- off-balance account
- on-call account
- open account
- operating accounts
- outlay accounts
- outstanding account
- over-and-short account
- overdrawn account
- overdue payments account
- overhead accounts
- partnership account
- personal account
- preferred stock capital account
- production account
- profit account
- profit-and-loss account
- proforma account
- property account
- public account
- purchases account
- quarterly account
- quota accounts
- real accounts
- realization account
- reconciled accounts
- registered account
- reserve account
- resident account
- rest of the world account
- retained contribution account
- revenue account
- rubricated account
- running account
- sales account
- savings account
- securities account
- segregated account
- separate account
- settled account
- settlement account
- share account
- short account
- social accounts
- special account
- special fund account
- specified account
- sterling account
- stock account
- stock change account
- stretching account
- subsidiary account
- summary account
- sundry accounts
- super NOW account
- surplus account
- suspense account
- trade payable account
- trade receivable account
- transaction account
- transfer account
- transferable account
- trust account
- uncollective account
- unsettled account
- variance accounts
- vostro account
- yearly account
- account of an agent
- account of charges
- account of disbursements
- account of expenses
- account of overheads
- account of a payee
- account of redraft
- accounts due to customers
- accounts payable
- accounts receivable
- account sales
- for account
- for account and risk
- on account
- adjust an account
- audit accounts
- balance the accounts
- block an account
- charge an account
- charge off an account
- charge to an account
- check an account
- close an account
- credit an account
- debit an account
- draw money from an account
- draw on an account
- draw up an account
- enter to an account
- establish an account
- examine accounts
- falsify an account
- freeze an account
- have an account with a bank
- keep an account
- keep an account with a bank
- maintain an account
- manage an account
- manage an investment account
- make out an account
- open an account
- operate an account
- overdraw an account
- pay an account
- pay into an account
- pay on account
- pay out of the account
- rectify an account
- release a blocked account
- render an account
- service an account
- settle an account
- set up an account
- square accounts
- transfer to an account
- verify an account
- write off an accountEnglish-russian dctionary of contemporary Economics > account
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4 счет удержанных взносов
retained contribution account -
5 счет отчислений от прибыли
Banks. Exchanges. Accounting. (Russian-English) > счет отчислений от прибыли
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6 счёт удержанных взносов
Универсальный русско-английский словарь > счёт удержанных взносов
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7 счёт отчислений от прибыли
Economy: retained contribution accountУниверсальный русско-английский словарь > счёт отчислений от прибыли
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8 Roberts, Richard
[br]b. 22 April 1789 Carreghova, Llanymynech, Montgomeryshire, Walesd. 11 March 1864 London, England[br]Welsh mechanical engineer and inventor.[br]Richard Roberts was the son of a shoemaker and tollkeeper and received only an elementary education at the village school. At the age of 10 his interest in mechanics was stimulated when he was allowed by the Curate, the Revd Griffith Howell, to use his lathe and other tools. As a young man Roberts acquired a considerable local reputation for his mechanical skills, but these were exercised only in his spare time. For many years he worked in the local limestone quarries, until at the age of 20 he obtained employment as a pattern-maker in Staffordshire. In the next few years he worked as a mechanic in Liverpool, Manchester and Salford before moving in 1814 to London, where he obtained employment with Henry Maudslay. In 1816 he set up on his own account in Manchester. He soon established a reputation there for gear-cutting and other general engineering work, especially for the textile industry, and by 1821 he was employing about twelve men. He built machine tools mainly for his own use, including, in 1817, one of the first planing machines.One of his first inventions was a gas meter, but his first patent was obtained in 1822 for improvements in looms. His most important contribution to textile technology was his invention of the self-acting spinning mule, patented in 1825. The normal fourteen-year term of this patent was extended in 1839 by a further seven years. Between 1826 and 1828 Roberts paid several visits to Alsace, France, arranging cottonspinning machinery for a new factory at Mulhouse. By 1826 he had become a partner in the firm of Sharp Brothers, the company then becoming Sharp, Roberts \& Co. The firm continued to build textile machinery, and in the 1830s it built locomotive engines for the newly created railways and made one experimental steam-carriage for use on roads. The partnership was dissolved in 1843, the Sharps establishing a new works to continue locomotive building while Roberts retained the existing factory, known as the Globe Works, where he soon after took as partners R.G.Dobinson and Benjamin Fothergill (1802–79). This partnership was dissolved c. 1851, and Roberts continued in business on his own for a few years before moving to London as a consulting engineer.During the 1840s and 1850s Roberts produced many new inventions in a variety of fields, including machine tools, clocks and watches, textile machinery, pumps and ships. One of these was a machine controlled by a punched-card system similar to the Jacquard loom for punching rivet holes in plates. This was used in the construction of the Conway and Menai Straits tubular bridges. Roberts was granted twenty-six patents, many of which, before the Patent Law Amendment Act of 1852, covered more than one invention; there were still other inventions he did not patent. He made his contribution to the discussion which led up to the 1852 Act by publishing, in 1830 and 1833, pamphlets suggesting reform of the Patent Law.In the early 1820s Roberts helped to establish the Manchester Mechanics' Institute, and in 1823 he was elected a member of the Literary and Philosophical Society of Manchester. He frequently contributed to their proceedings and in 1861 he was made an Honorary Member. He was elected a Member of the Institution of Civil Engineers in 1838. From 1838 to 1843 he served as a councillor of the then-new Municipal Borough of Manchester. In his final years, without the assistance of business partners, Roberts suffered financial difficulties, and at the time of his death a fund for his aid was being raised.[br]Principal Honours and DistinctionsMember, Institution of Civil Engineers 1838.Further ReadingThere is no full-length biography of Richard Roberts but the best account is H.W.Dickinson, 1945–7, "Richard Roberts, his life and inventions", Transactions of the Newcomen Society 25:123–37.W.H.Chaloner, 1968–9, "New light on Richard Roberts, textile engineer (1789–1864)", Transactions of the Newcomen Society 41:27–44.RTS -
9 Weston, Edward
SUBJECT AREA: Electricity[br]b. 9 May 1850 Oswestry, Englandd. 20 August 1936 Montclair, New Jersey, USA[br]English (naturalized American) inventor noted for his contribution to the technology of electrical measurements.[br]Although he developed dynamos for electroplating and lighting, Weston's major contribution to technology was his invention of a moving-coil voltmeter and the standard cell which bears his name. After some years as a medical student, during which he gained a knowledge of chemistry, he abandoned his studies. Emigrating to New York in 1870, he was employed by a manufacturer of photographic chemicals. There followed a period with an electroplating company during which he built his first dynamo. In 1877 some business associates financed a company to build these machines and, later, arc-lighting equipment. By 1882 the Weston Company had been absorbed into the United States Electric Lighting Company, which had a counterpart in Britain, the Maxim Weston Company. By the time Weston resigned from the company, in 1886, he had been granted 186 patents. He then began the work in which he made his greatest contribution, the science of electrical measurement.The Weston meter, the first successful portable measuring instrument with a pivoted coil, was made in 1886. By careful arrangement of the magnet, coil and control springs, he achieved a design with a well-damped movement, which retained its calibration. These instruments were produced commercially on a large scale and the moving-coil principle was soon adopted by many manufacturers. In 1892 he invented manganin, an alloy with a small negative temperature coefficient, for use as resistances in his voltmeters.The Weston standard cell was invented in 1892. Using his chemical knowledge he produced a cell, based on mercury and cadmium, which replaced the Clark cell as a voltage reference source. The Weston cell became the recognized standard at the International Conference on Electrical Units and Standards held in London in 1908.[br]Principal Honours and DistinctionsPresident, AIEE 1888–9. Franklin Institute Elliott Cresson Medal 1910, Franklin medal 1924.Bibliography29 April 1890, British patent no. 6,569 (the Weston moving-coil instrument). 6 February 1892, British patent no. 22,482 (the Weston standard cell).Further ReadingD.O.Woodbury, 1949, A Measure of Greatness. A Short Biography of Edward Weston, New York (a detailed account).C.N.Brown, 1988, in Proceedings of the Meeting on the History of Electrical Engineering, IEE, 17–21 (describes Weston's meter).H.C.Passer, 1953, The Electrical Manufacturers: 1875–1900, Cambridge, Mass.GW -
10 Berliner, Emile
SUBJECT AREA: Recording[br]b. 20 May 1851 Hannover, Germanyd. 3 August 1929 Montreal, Canada[br]German (naturalized American) inventor, developer of the disc record and lateral mechanical replay.[br]After arriving in the USA in 1870 and becoming an American citizen, Berliner worked as a dry-goods clerk in Washington, DC, and for a period studied electricity at Cooper Union for the Advancement of Science and Art, New York. He invented an improved microphone and set up his own experimental laboratory in Washington, DC. He developed a microphone for telephone use and sold the rights to the Bell Telephone Company. Subsequently he was put in charge of their laboratory, remaining in that position for eight years. In 1881 Berliner, with his brothers Joseph and Jacob, founded the J.Berliner Telephonfabrik in Hanover, the first factory in Europe specializing in telephone equipment.Inspired by the development work performed by T.A. Edison and in the Volta Laboratory (see C.S. Tainter), he analysed the existing processes for recording and reproducing sound and in 1887 developed a process for transferring lateral undulations scratched in soot into an etched groove that would make a needle and diaphragm vibrate. Using what may be regarded as a combination of the Phonautograph of Léon Scott de Martinville and the photo-engraving suggested by Charles Cros, in May 1887 he thus demonstrated the practicability of the laterally recorded groove. He termed the apparatus "Gramophone". In November 1887 he applied the principle to a glass disc and obtained an inwardly spiralling, modulated groove in copper and zinc. In March 1888 he took the radical step of scratching the lateral vibrations directly onto a rotating zinc disc, the surface of which was protected, and the subsequent etching created the groove. Using well-known principles of printing-plate manufacture, he developed processes for duplication by making a negative mould from which positive copies could be pressed in a thermoplastic compound. Toy gramophones were manufactured in Germany from 1889 and from 1892–3 Berliner manufactured both records and gramophones in the USA. The gramophones were hand-cranked at first, but from 1896 were based on a new design by E.R. Johnson. In 1897–8 Berliner spread his activities to England and Germany, setting up a European pressing plant in the telephone factory in Hanover, and in 1899 a Canadian company was formed. Various court cases over patents removed Berliner from direct running of the reconstructed companies, but he retained a major economic interest in E.R. Johnson's Victor Talking Machine Company. In later years Berliner became interested in aeronautics, in particular the autogiro principle. Applied acoustics was a continued interest, and a tile for controlling the acoustics of large halls was successfully developed in the 1920s.[br]Bibliography16 May 1888, Journal of the Franklin Institute 125 (6) (Lecture of 16 May 1888) (Berliner's early appreciation of his own work).1914, Three Addresses, privately printed (a history of sound recording). US patent no. 372,786 (basic photo-engraving principle).US patent no. 382,790 (scratching and etching).US patent no. 534,543 (hand-cranked gramophone).Further ReadingR.Gelatt, 1977, The Fabulous Phonograph, London: Cassell (a well-researched history of reproducible sound which places Berliner's contribution in its correct perspective). J.R.Smart, 1985, "Emile Berliner and nineteenth-century disc recordings", in WonderfulInventions, ed. Iris Newson, Washington, DC: Library of Congress, pp. 346–59 (provides a reliable account).O.Read and W.L.Welch, 1959, From Tin Foil to Stereo, Indianapolis: Howard W.Sams, pp. 119–35 (provides a vivid account, albeit with less precision).GB-N -
11 Kapitalrücklage
Kapitalrücklage f RW capital reserve (IFRS); capital paid in excess of par value; paid-in capital, additional paid-in capital (US-GAAP); capital reserves, contributed capital (Außenfinanzierung: Zuführung von Kapital von außerhalb des Unternehmens, z. B. über ein Agio –share premium– bei der Aktienausgabe oder durch Zuzahlungen der Aktionäre –additional contribution of shareholders–; the excess received from stockholders over the par value of the stock issued; anders: Gewinnrücklage, gebildet aus den im Unternehmen erwirtschafteten und einbehaltenen Gewinnen = retained earnings)* * *
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