-
1 specific expenses
English-russian dctionary of contemporary Economics > specific expenses
-
2 specific expenses
-
3 expenses
затраты
Выраженная в денежном эквиваленте величина ресурсов, использованных в определенных целях. По характеру участия в процессе производства З. делятся на основные и накладные: основные непосредственно связаны с производством (могут быть прямыми и косвенными), накладные связаны с обслуживанием подразделений или предприятия в целом и управлением им. З. выступают либо как текущие (см. Издержки), либо как капитальные З. (см. Инвестиции). По характеру взаимосвязи с объемом производства З. делятся на переменные и условно-переменные. Разновременные затраты сопоставляются с помощью взвешивающих функций, из которых наиболее распространена формула дисконтирования.
[ОАО РАО "ЕЭС России" СТО 17330282.27.010.001-2008]
затраты
Сумма денег, израсходованных на определенную деятельность, ИТ-услугу или бизнес-подразделение. Затраты состоят из реальных затрат (деньги), условных затрат (таких как стоимость рабочего времени) и амортизации.
[Словарь терминов ITIL версия 1.0, 29 июля 2011 г.]
затраты
Широко распространенное в экономической литературе понятие, не имеющее, однако, общепринятого определения. В самой общей форме — это ресурсы, «уничтожаемые» в процессе производства (понимаемого в широком смысле, включающем, например, хранение, транспортировку и т.д.) ради получения продуктов этого производства. Более строго: выраженная в денежном эквиваленте величина ресурсов, использованных в определенных целях. Тогда, если рассматривать производство как кибернетическую систему, то З. являются ее входами, а результаты (продукты, эффект) - выходами: процесс производства соответственно выступает как преобразование затрат ресурсов в результаты. В экономико-математических моделях учитываются З. факторов производства: З. живого труда, З. материальные (т.е. труда овеществленного), З. природных ресурсов и другие. Все это, во-первых, в натуральных и, во-вторых, в ценностных (денежных) измерителях. В последнем случае они выступают либо как текущие З. (издержки, в частном случае — себестоимость продукции), либо как капитальные З. (капиталовложения, инвестиции). По характеру участия в процессе производства З.делятся на основные и накладные: основные непосредственно связаны с производством (могут быть прямыми и косвенными), накладные связаны с обслуживанием подразделений или предприятия в целом и управлением ими. Главная задача всех экономико-математических исследований — поиск возможностей оптимального преобразования З. в результаты (т.е. либо получения наибольших результатов при заданных З., либо получения заданных результатов при наименьших З.). Этим определяется важность соизмерения затрат и результатов. В теории оптимального функционирования социалистической экономики соизмерение производилось с помощью оптимальных оценок (см. Дифференциальные затраты на¬родного хозяйства по данному продукту, Затраты обратной связи, Объективно обусловленные оценки, Приведенные затраты). Оценка затрат осложняется при этом фактором времени: З. сегодня оцениваются иначе, нежели такие же по размеру З., отложенные на завтра или, наоборот, произведенные вчера. В экономико-математи¬ческих моделях разновременные З. сопоставляются, прирав¬ниваются путем введения специальных взвешивающих функций, из которых наиболее широко распространена формула дисконтирования (основанная на сложных процентах).
[ http://slovar-lopatnikov.ru/]EN
cost
The amount of money spent on a specific activity, IT service or business unit. Costs consist of real cost (money), notional cost (such as people’s time) and depreciation.
[Словарь терминов ITIL версия 1.0, 29 июля 2011 г.]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > expenses
-
4 indirect expenses
косвенные затраты
(ITIL Service Strategy) Затраты на предоставление ИТ-услуги, которые не могут быть полностью отнесены на конкретного заказчика. Например, затраты на общие серверы или лицензии программного обеспечения. Также известны как издержки. См. тж. прямые затраты.
[Словарь терминов ITIL версия 1.0, 29 июля 2011 г.]
косвенные затраты
1. В межотраслевом балансе — затраты, которые входят в данный продукт не непосредственно (как прямые затраты), а через затраты сопряженных отраслей. Например, если точно известно, сколько электроэнергии тратится на изготовление одного автомобиля на заводе, то еще нельзя ответить на простой вопрос: насколько надо увеличить производство электроэнергии в будущем году, чтобы вдвое увеличить выпуск машин? Потому что электроэнергия нужна не только на данном заводе, но и для выпуска проката на металлургическом комбинате, и для выплавки стали, добычи руды, изготовления тех дополнительных автомобилей, которые потребуются для доставки руды. На практике ограничиваются несколькими кругами затрат (их называют К.з. первого, второго, третьего и т.д. порядка, или цикла, или концентра). Поскольку затраты очень высоких порядков абсолютно и относительно невелики, подсчет прерывается на том из них, который позволяет получить хотя и приблизительные, но достаточно надежные результаты. При расчетах МОБ можно обойтись и без отдельного трудоемкого подытоживания К.з. и непосредственно получить коэффициенты полных затрат, а отсюда и все искомые показатели сбалансированного плана. 2. В теории оптимальных оценок К.з. (термин Л.В.Канторовича), или, что то же самое, затраты обратной связи (термин В.В.Новожилова), означают увеличение затрат труда в народном хозяйстве, обусловленное тем, что приращение производства любого продукта уменьшает возможность применения некоторых (лучших) средств труда на других участках народного хозяйства и ведет к использованию на таких участках менее совершенной техники и худших естественных ресурсов (см. подробнее: Дифференциальные затраты народного хозяйства по данному продукту). Ср. Альтернативные издержки, альтернативная стоимость. 3. Связанные с производством продукции расходы, представленные расходами на содержание и эксплуатацию оборудования, зданий, на зарплату вспомогательным рабочим, ИТР и др., которые нельзя прямо отнести на себестоимость данной продукции. Они включаются в себестоимость специальными расчетными методами.
[ http://slovar-lopatnikov.ru/]EN
indirect cost
(ITIL Service Strategy) The cost of providing an IT service which cannot be allocated in full to a specific customer – for example, the cost of providing shared servers or software licences. Also known as overhead. See also direct cost.
[Словарь терминов ITIL версия 1.0, 29 июля 2011 г.]Тематики
Синонимы
EN
Англо-русский словарь нормативно-технической терминологии > indirect expenses
-
5 expense
n1) расход; трата2) pl расходы, издержки, затраты
- absorbed expenses
- accommodation expenses
- accompanying expenses
- accrued expenses
- acquisition expenses
- actual expenses
- additional expenses
- administration expenses
- administrative expenses
- advertising expenses
- agreed expenses
- aggregate expenses
- amortization expenses
- annual expenses
- anticipated expenses
- arbitration expenses
- auditing expenses
- average expenses
- bad debt expenses
- bank expenses
- banking expenses
- bank operating expenses
- bloated expenses
- bloated operating expenses
- board expenses
- broker's expenses
- budget expenses
- budgetary expenses
- budgeted expenses
- building expenses
- business expenses
- business travel expenses
- cable expenses
- calculated expenses
- capitalized expenses
- carriage expenses
- cash expenses
- city's operating expenses
- clerical expenses
- collecting expenses
- collection expenses
- commercial expenses
- commission expenses
- compensation expenses
- computed expenses
- considerable expenses
- constant expenses
- contango expenses
- contract expenses
- contractual expenses
- controllable expenses
- current expenses
- current operating expenses
- customs expenses
- daily expenses
- dead expenses
- debt service expenses
- deductible expenses
- deferred expenses
- delivery expenses
- depreciation expenses
- direct expenses
- disbursement expenses
- discharging expenses
- discount expenses
- distribution expenses
- eligible expenses
- encashment expenses
- engineering expenses
- entertainment expenses
- equipment maintenance expenses
- establishment expenses
- estimated expenses
- everyday expenses
- exceptional expenses
- excess expenses
- executive expenses
- extra expenses
- extraordinary expenses
- extravagant expenses
- factory expenses
- federal expense
- fee and commission expenses
- financial expenses
- financing expenses
- fixed expenses
- flat expenses
- foreign exchange expenses
- formation expenses
- forwarding expenses
- freight expenses
- fringe benefit expenses
- funding expenses
- general expenses
- general and administrative expenses
- general average expenses
- general occuppancy expenses
- general operating expenses
- guardianship expenses
- harbour expenses
- hauling expenses
- heavy expenses
- high expenses
- hotel expenses
- identifiable additional expenses
- idle facility expenses
- idle plant expenses
- impairment-related expenses
- incidental expenses
- income expense on bonds
- income tax expense
- incurred expenses
- indirect expenses
- interest expenses
- initial expenses
- installation expenses
- insurance expenses
- interest expenses
- interest expense on current accounts in credit
- interest expense on debenture
- interest expense on demand deposits loans
- interest expenses on items with agreed maturity dates
- interest expense on special savings accounts
- itemized medical expenses
- job-hunting expenses
- job travel expenses
- lavish expenses
- law expenses
- legal expenses
- living expenses
- loading expenses
- lodging expenses
- mail expenses
- maintenance expenses
- management expenses
- manufacturing expenses
- marketing expenses
- material expenses
- maximum expenses
- medical expenses
- minimum expenses
- miscellaneous expenses
- monetary expenses
- monthly expenses
- mortgage expenses
- moving expenses
- necessary expenses
- noncash expenses
- noncontrollable expenses
- noninterest operating expenses
- nonoperating expenses
- nonproductive expenses
- nonrecurrent expenses
- nonrecurring expenses
- office expenses
- one-off expenses
- operating expenses
- operational expenses
- organizational expenses
- other expenses
- out-of-pocket expenses
- overall expenses
- overhead expenses
- overseas housing expenses
- packing expenses
- particular expenses
- payroll expenses
- per capita expenses
- period expenses
- permissible expenses
- personal expenses
- personal consumption expenses
- personnel expenses
- petty expenses
- planned expenses
- pocket expenses
- postage expenses
- postal expenses
- preliminary expenses
- prepaid expenses
- preparation expenses
- processing expenses
- production expenses
- promotion expenses
- promotional expenses
- protest expenses
- public expenses
- publicity expenses
- quality expenses
- reasonable expenses
- recovery expenses
- recurrent expenses
- recurring expenses
- reimbursable expenses
- reinvoiced expenses
- relocation expenses
- removal expenses
- removing expenses
- rent expense
- repair expenses
- representation expenses
- rework expenses
- running expenses
- running-in expenses
- sales promotion expense
- salvage expenses
- selling expenses
- selling, general and administrative expenses
- service expenses
- shipping expenses
- ship's expenses
- special expenses
- specific expenses
- standing expenses
- starting expenses
- start-up expense
- stationary expenses
- stevedoring expenses
- storage expenses
- subsistence expenses
- substituted expenses
- sundry expenses
- supplementary expenses
- tax expenses
- tax deductible interest expenses
- telephone expenses
- telex expenses
- testamentary expenses
- title expenses
- total expenses
- towage expenses
- trade expenses
- transfer expenses
- transhipment expenses
- transport expenses
- transportation expenses
- travel expenses
- travel and entertainment expenses
- travelling expenses
- trimming expenses
- uncontrollable expenses
- unforeseen expenses
- unit expenses
- unloading expenses
- unproductive expenses
- unreasonable expenses
- unreimbursed expenses
- unreimbursed job travel expenses
- unscheduled expenses
- unwarranted expenses
- upkeep expenses
- variable expenses
- wages expenses
- warehouse expenses
- warranty expenses
- wheeling expenses
- working expenses
- works general expenses
- expenses as percentage of sales
- expenses for the account of
- expenses for protesting a bill
- expenses in foreign exchange
- expenses of carriage
- expenses of the carrier
- expenses of circulation
- expenses of collection
- expenses of discharge
- expenses of haulage
- expenses of the insured
- expenses of the parties
- expenses of production
- expenses of protest
- expenses of reproduction
- expenses of shipping
- expenses of trackage
- expenses of transhipping
- expenses of transportation
- expenses on arbitration
- expenses on charter
- expenses on collection
- expenses on compensation for damage
- expenses on currency transactions
- expenses on customer transactions
- expenses on erection work
- expense on financing commitments
- expenses on guarantee commitments
- expenses on insurance
- expenses on materials
- expenses on off-balance-sheet transactions
- expenses on patenting procedure
- expenses on payment instruments
- expenses on repairs
- expenses on replacement
- expenses on scientific research
- expenses on security transactions
- expenses on selling
- expenses on selling effort
- expenses on setting-up
- expenses on storage
- expenses on technical service
- expenses on trading securities
- expenses on treasury operations and interbank transactions
- expenses per head of population
- at the expense of
- at great expense
- at the owner's expense and risk
- at the firm's expense
- less expenses
- minus expenses
- free of expenses
- free of all expenses
- expenses charged forward
- expenses connected with capital lease
- expenses connected with fund transfer
- expenses connected with obtaining credit
- expenses connected with the procedure in bankruptcy
- expenses deducted
- expenses incurred in searching for a job
- expenses prepaid
- expenses related to receivership
- absorb expenses
- account for the expenses
- advance expenses
- allocate expenses
- apportion expenses
- approve expenses
- assess expenses
- assume expenses
- authorize expenses
- avoid expenses
- avoid extra expenses
- bear expenses
- calculate expenses
- cause expenses
- charge expenses to the account of smb.
- compensate for expenses
- cover expenses
- curb expenses
- curtail expenses
- cut down expenses
- defray expenses
- determine expenses
- distribute expenses
- double expenses
- duplicate expenses
- entail expenses
- enter as expense
- estimate expenses
- experience extensive expenses
- go to expense
- halve expenses
- increase expenses
- incur expenses
- indemnify for expenses
- involve expenses
- itemize expenses
- limit expenses
- make expenses
- meet expenses
- offset expenses
- overestimate expenses
- participate in expenses
- pay expenses
- pile up expenses
- place expenses to smb.'s charge
- pool expenses
- prepay expenses
- put to expense
- put to great expense
- recognize expenses
- recompense expenses
- recover expenses
- reduce expenses
- refund the expenses
- reimburse smb. for expenses
- repay expenses
- run up expenses
- save expenses
- sequestrate expenses
- share expenses
- slash expenses
- spare no expense
- split expenses
- substantiate the expenses
- undertake expensesEnglish-russian dctionary of contemporary Economics > expense
-
6 expense
1) расход, трата2) pl расходы, издержки, затраты• -
7 Net Lease Property
. Property where the tenant or lessee pays most, if not all, of the expenses. The tenant may pay the expenses directly, or reimburse the landlord. If the tenant is responsible for all the expenses, the lease is often called triple net or NNN. For tax purposes, a net lease is where the deductions allowed solely by reason of IRC Sec. 162 (general business expenses) are less than 15% of gross rents from that property or property where the lessor is either guaranteed a specific return or is protected in whole or part against loss of income. Deductions allowed solely by reason of Sec. 162 are deductions other than interest, taxes and depreciation. . Small Business Taxes & Management 2 . -
8 travel
I 1. ['trævl] 2. 3.modificatore [plans, expenses] di viaggio; [brochure, company] di viaggi; [ business] di viaggi, turistico; [ writer] di libri di viaggi, di letteratura di viaggiII 1. ['trævl]verbo transitivo (forma in -ing ecc. - ll-, -l- AE) attraversare [ country]; percorrere [road, distance]2.to travel abroad, to Brazil — fare un viaggio all'estero, in Brasile
2) (move) [ person] andare, spostarsi; [ object] muoversi, spostarsi; [plane, boat, car, train] viaggiare, procedere; fis. [light, sound] propagarsito travel at 50 km/h — viaggiare o procedere a 50 km/h
to travel a long way — [ person] percorrere molta strada
3) comm. (as sales rep)to travel in — fare il rappresentante di [ product]
4)to travel well — [cheese, wine] non soffrire o non patire (nel trasporto)
* * *['trævl] 1. past tense, past participle - travelled; verb1) (to go from place to place; to journey: I travelled to Scotland by train; He has to travel a long way to school.) viaggiare2) (to move: Light travels in a straight line.) viaggiare3) (to visit places, especially foreign countries: He has travelled a great deal.) viaggiare2. noun(the act of travelling: Travel to and from work can be very tiring.) viaggio- travelogue
- travels
- travel agency
- travel bureau
- travel agent
- traveller's cheque* * *travel /ˈtrævl/n.1 [u] (il) viaggiare; (i) viaggi: Travel was slow in ancient times, nei tempi antichi i viaggi erano lenti (o si viaggiava lentamente); space travel, navigazione nello spazio; foreign travel, viaggi all'estero4 [u] (mecc.) gioco ( in questo senso, = free travel): I have improved the travel of the valves, ho corretto il gioco delle valvole● travel agency, agenzia di viaggi □ travel agent, titolare d'agenzia di viaggi □ travel clock-radio, radiosveglia da viaggio □ travel consultant, consulente turistico □ travel goods, articoli da viaggio □ travel insurance, assicurazione per i viaggi □ travel iron, ferro da stiro da viaggio □ travel literature, letteratura turistica; dépliant turistici □ (cinem.) travel-shot, carrellata □ travel-sick, che soffre il mal d'auto □ travel-sickness, mal d'auto; mal di mare; (med.) cinetosi □ ( USA) travel trailer, roulotte ( usabile anche durante il viaggio).NOTA D'USO: - travel, journey o trip?- ♦ (to) travel /ˈtrævl/A v. i.1 viaggiare; fare un viaggio: He has travelled a lot, ha viaggiato molto; (fam.) to travel light, viaggiare leggero (o con poco bagaglio)2 andare; circolare; diffondersi, propagarsi; viaggiare: Trains travel along rails, i treni vanno sulle rotaie; Light travels at a speed of 300,000 kilometres per second, la luce viaggia alla velocità di 300 000 kilometri al secondo; Sound travels much faster in water than in the air, il suono si propaga assai più rapidamente nell'acqua che nell'aria3 (comm.) fare il commesso viaggiatore (o il rappresentante): He travels for his company, fa il commesso viaggiatore per la sua ditta4 (mecc.) compiere la corsa7 (fam.) fare comunella (con q.)B v. t.1 viaggiare in; percorrere: He has travelled the whole world, ha viaggiato per tutto il mondo; to travel Italy from end to end, percorrere l'Italia da un capo all'altro2 viaggiare alla velocità di; fare (fam.): Our train was travelling seventy miles an hour, il nostro treno faceva settanta miglia all'ora● to travel backwards and forwards, andare avanti e indietro, fare la spola ( in treno, traghetto, ecc.).* * *I 1. ['trævl] 2. 3.modificatore [plans, expenses] di viaggio; [brochure, company] di viaggi; [ business] di viaggi, turistico; [ writer] di libri di viaggi, di letteratura di viaggiII 1. ['trævl]verbo transitivo (forma in -ing ecc. - ll-, -l- AE) attraversare [ country]; percorrere [road, distance]2.to travel abroad, to Brazil — fare un viaggio all'estero, in Brasile
2) (move) [ person] andare, spostarsi; [ object] muoversi, spostarsi; [plane, boat, car, train] viaggiare, procedere; fis. [light, sound] propagarsito travel at 50 km/h — viaggiare o procedere a 50 km/h
to travel a long way — [ person] percorrere molta strada
3) comm. (as sales rep)to travel in — fare il rappresentante di [ product]
4)to travel well — [cheese, wine] non soffrire o non patire (nel trasporto)
-
9 activity based costing
Fin, Gen Mgta method of calculating the cost of a business by focusing on the actual cost of activities, thereby producing an estimate of the cost of individual products or services.Abbr. ABCEXAMPLEAn ABC cost-accounting system requires three preliminary steps: converting to an accrual method of accounting; defining cost centers and cost allocation; and determining process and procedure costs.Businesses have traditionally relied on the cash basis of accounting, which recognizes income when received and expenses when paid. ABC’s foundation is the accrual-basis income statement. The numbers this statement presents are assigned to the various procedures performed during a given period. Cost centers are a company’s identifiable products and services, but also include specific and detailed tasks within these broader activities. Defining cost centers will of course vary by business and method of operation. What is critical to ABC is the inclusion of all activities and all resources.Once cost centers are identified, management teams can begin studying the activities each one engages in and allocating the expenses each one incurs, including the cost of employee services.The most appropriate method is developed from time studies and direct expense allocation. Management teams who choose this method will need to devote several months to data collection in order to generate sufficient information to establish the personnel components of each activity’s total cost.Time studies establish the average amount of time required to complete each task, plus bestand worst-case performances. Only those resources actually used are factored into the cost computation; unused resources are reported separately. These studies can also advise management teams how best to monitor and allocate expenses which might otherwise be expressed as part of general overheads, or go undetected altogether. -
10 general
'‹enərəl
1. adjective1) (of, involving etc all, most or very many people, things etc: The general feeling is that he is stupid; His general knowledge is good although he is not good at mathematics.) general2) (covering a large number of cases: a general rule.) general3) (without details: I'll just give you a general idea of the plan.) general4) ((as part of an official title) chief: the Postmaster General.) jefe, general
2. noun(in the British army, (a person of) the rank next below field marshal: General Smith.) general- generalise
- generalization
- generalisation
- generally
- General Certificate of Education
- general election
- general practitioner
- general store
- as a general rule
- in general
- the general public
general1 adj generalin general en general / por lo generalgeneral2 n general
Multiple Entries: Gral. general
Gral. sustantivo masculino (◊ General) Gen.
general adjetivo hablando en líneas generales broadly speaking; un panorama general de la situación an overall view of the situationb) ( en locs)el público en general the general public; por lo general as a (general) rule ■ sustantivo masculino y femenino (Mil) general
general
I adjetivo general
director general, general manager, director-general
huelga general, general strike
secretario general, Secretary-General
II m Mil Rel general Locuciones: por lo o en general, in general, generally ' general' also found in these entries: Spanish: abogada - abogado - anestesia - asesinar - bachillerato - bien - camino - capitán - capitana - cerrarse - CGPJ - ciudad - comida - cuartel - decretar - desbandada - DGT - economía - EGB - el - elección - enferma - enfermo - ensayo - entre - error - esperar - fiscal - golpista - gral. - huelga - ladrón - ladrona - lata - lista - LOGSE - mayoría - nombrar - panorama - parecerse - piso - policlínica - política - protesta - pública - público - regalar - regla - sazón - secretaría English: AGM - all-out - as - Attorney General - backdrop - blanket - booze - bosom - breast - buck - crime - current - disheveled - dishevelled - dress - dress rehearsal - dry run - education - election - GATT - GCE - GCSE - general - general anaesthetic - general assembly - general election - general knowledge - general practice - general practitioner - general public - generally - GP - GPO - headquarters - HQ - large - main - managing - master - mobilize - most - opposite - outline - overall - overview - Postmaster General - practitioner - prevailing - public - quashtr['ʤenərəl]1 general■ could you give me a general idea? ¿me podrías dar una idea general?1 SMALLMILITARY/SMALL general nombre masculino\SMALLIDIOMATIC EXPRESSION/SMALLas a general rule por regla general, como normain general por lo generalgeneral knowledge conocimientos nombre masculino plural generalesgeneral practice medicina generalgeneral practitioner médico,-a de cabecerageneral ['ʤɛnrəl, 'ʤnə-] adj: generalin general: en general, por lo generalgeneral n: general mfadj.• extendido, -a adj.• general adj.n.• general s.m.
I 'dʒenrəl1)a) ( not detailed or specific) generalspeaking in general terms, you are right — hablando en general or en líneas generales, tienes razón
a general term — un término genérico or general
b) ( not specialized) < information> general; < laborer> no especializado2)a) ( applicable to all) generalthe general good — el bien general or de todos
b) ( widespread) < tendency> generalizado3) ( usual) generalas a general rule we don't allow it — por lo general or por regla general no lo permitimos
General Assembly — Asamblea f General
5) ( Med) < anesthetic> general
II
['dʒenǝrǝl]1. ADJ1) (=overall) [appearance, decline, attitude] general•
the general standard of education is very high — el nivel general de educación es muy alto2) (=widespread) [view, interest] general•
there was general agreement on this question — hubo un consenso general con respecto a esta cuestión•
there was general opposition to the proposal — la oposición a la propuesta fue general or generalizada3) (=vague, non-specific) generalbeware of making statements which are too general — ten cuidado de hacer afirmaciones que sean demasiado generales
•
we drove in the general direction of Aberdeen — fuimos conduciendo en dirección aproximada a Aberdeen•
please direct any general enquiries you may have to my secretary — le ruego solicite a mi secretaria cualquier información de carácter general4) (=usual)5) (=not specialized) [reader, public] no especializado•
an introduction to psychology for the general reader — una introducción a la psicología para el lector no especializado6) (at end of title) generalsecretary general — secretario(-a) m / f general
2. N1)• in general — en general
in general this kind of situation can be controlled — (=normally) en general or por lo general este tipo de situaciones pueden controlarse
2)3) (Mil) (=officer) general mfgood morning, General Croft — buenos días, General Croft
3.CPDgeneral anaesthesia N — anestesia f general
general anaesthetic, general anesthetic (US) N — anestesia f general
general assembly N — asamblea f general
general audit N — auditoría f general
general cargo N — cargamento m mixto
General Certificate of Secondary Education N (Brit) (Educ) — see cultural note GCSE
the General Confession N — (Church of England) la oración de confesión colectiva
general costs NPL — gastos mpl generales
general dealer N — (US) tienda f, almacén m (S. Cone)
general delivery N — (US, Canada) lista f de correos
general election N — elecciones fpl or comicios mpl generales
general expenses NPL — gastos mpl generales
general headquarters N — (Mil) cuartel msing general
general holiday N — día m festivo
general hospital N — hospital m
general knowledge N — cultura f general
general manager N — director(a) m / f general
general medicine N — medicina f general
general meeting N — asamblea f general
General Officer Commanding N — (Mil) Comandante mf en Jefe
general partnership N — (Jur) sociedad f regular colectiva
General Post Office N — (Brit) (Govt) (formerly) Correos m ; (=main post office) oficina f de correos
general practice N — (Brit) (Med) (=work) medicina f general; (=group) consultorio m médico
I am currently working in general practice — actualmente estoy trabajando como médico de medicina general
general practitioner N — médico(-a) m / f de medicina general frm, médico(-a) m / f de cabecera
the general public N — el público en general, el gran público
general science N — (Scol) Ciencias fpl
general science teacher N — profesor(a) m / f de Ciencias
General Secretary N — Secretario(a) m / f General
general staff N — estado m mayor (general)
general store N — (US) tienda f, almacén m (S. Cone)
general strike N — huelga f general
General Studies NPL — (Brit) estudios m generales
* * *
I ['dʒenrəl]1)a) ( not detailed or specific) generalspeaking in general terms, you are right — hablando en general or en líneas generales, tienes razón
a general term — un término genérico or general
b) ( not specialized) < information> general; < laborer> no especializado2)a) ( applicable to all) generalthe general good — el bien general or de todos
b) ( widespread) < tendency> generalizado3) ( usual) generalas a general rule we don't allow it — por lo general or por regla general no lo permitimos
General Assembly — Asamblea f General
5) ( Med) < anesthetic> general
II
-
11 claim
1. сущ.1)а) эк., юр. требование, претензия, притязание (на что-л.)ATTRIBUTES:
territorial claims — территориальные претензии [притязания\]
б) фин., юр. требование (право на активы, принадлежащие другому лицу, напр., на заложенные активы, на активы умершего лица)See:administrative claim, equity claim, general claim, postpetition claim, prepetition claim, secured claim, specific claim, unsecured claim, proof of claim, lienв) страх. страховое требование (требование выплаты страхового возмещения в соответствии с условиями страхового полиса в том числе по государственному социальному страхованию)COMBS:
to put in [submit\] a claim — выставить требование о выплате страхового возмещения
Syn:See:closed claim, death claim 1), dental claim, fraudulent claim, gross claims, in-network claim, incurred but not reported, incurred claims, long-tail claims, medical claim, net claims, open claim, out-of-area claim, out-of-network claim, outstanding claim, paid claims, reinsurance claim, reopened claim, reported claims, Associate in Claims, affidavit of claim, claim agent, claim broker, claim consultant, claim duration, claim manager, claim supervisor, claims adjustment, claims administration, claim administrator, claims administrator, claims agent, claims bordereau, claims broker, claims consultant, claims department, claims determination, claim examiner, claims expenses, claims experience, claims frequency, claims handler, claims history, claims inspector, claims investigation, claims investigator, claims leader, claims management, claims manager, claims processing, claims ratio, claims representative, claims reserve, claims services, claims settlement, claims severity, claims supervisor, claims adjusting company, claims equalisation reserve, no claims bonus, no claims certificate, claims-made coverage, Claims and Underwriting Exchange, Xchanging Claims Services, insurance money, insured event, claim-freeг) эк. заявление, требование (напр. о выделении дополнительных финансовых средств)ATTRIBUTES:
COMBS:
The union put a 6% wage claim. — Профсоюз выставил требование о шестипроцентном повышении заработной платы.
д) юр. право (на что-л.); (законная) претензияATTRIBUTES:
He has no legal claim to the property. — Он не имеет прав на имущество.
2) юр. иск, жалоба; претензия, рекламацияCOMBS:
claim in return, counter claim — встречное требование; встречный иск
to make [to lodge\] a claim against (smb.) — возбуждать иск против (кого-л.), подавать жалобу на (кого-л.)
Syn:See:advertising claim 2), death claim 2), liability claim, long-tail claims, medical claim, product liability claim, claim agent 1) Foreign Claims Settlement Commission3) общ. утверждение, заявлениеhis claims to the contrary notwithstanding — несмотря на то, что он утверждает обратное
The Leader of the Council was asked to comment on press claims that the auditor has found errors in his returns of expenses. — Главу совета попросили прокомментировать заявления прессы о том, что аудитор обнаружил ошибки в его отчетах о расходовании средств.
See:4)а) доб., преим. амер. и австр. участок земли, отведенный под разработку недрб) доб., преим. амер. и австр. заявка на отвод участка2. гл.1) юр. предъявлять права (на что-л.)2) юр., эк. предъявлять претензию, требовать компенсации (право какого-л. лица требовать от другого лица возмещения убытков, вызванными действиями последнего)You are entitled to claim interest on late payments. — У вас есть право требовать уплаты процентов за просроченные платежи.
The Government has introduced legislation to give businesses a statutory right to claim interest if another business pays its bills late.
See:3) страх. требовать выплаты (требовать выплаты по страховому полису в связи с наступлением страхового случая)Can you claim on your household insurance if the tiles on your roof are stolen? — Можете ли вы потребовать выплаты страхового возмещения по вашему полису страхования дома, если похищена черепица с вашей крыши?
The premiums are reduced by fifty per cent if you don't claim on the policy. — (Страховые) премии уменьшаются на 50%, если вы не обращаетесь с требованиями о выплате страхового возмещения по полису.
See:
* * *
1) требование (платежа, возмещения, компенсации); 2) право (напр., право на изобретение, защищаемое патентом); 3) актив; 4) претензия.* * *иск; правопритязание; претензия (страх.); требование; рекламация; платежное требование; убыток (страх.). . Словарь экономических терминов .* * *предъявляемое в судебном или арбитражном порядке требование, вытекающее из принадлежащего истцу права в силу договора или других предусмотренных в законе оснований см. suit-----претензия, заявление, жалоба по поводу ненадлежащего выполнения обязательств по различным основаниям (в отношении количества, качества товаров, просрочки поставки и т. д.)-----требование о возмещении убытков, уплате штрафа, устранении дефектов в продукции и повышении ее качества, об улучшении качества страховых услуг----------for debtпредъявляемое в судебном или арбитражном порядке требование кредитора к заемщику относительно возврата ссуды или долга, выполнения долгового обязательства -
12 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 -
13 expenditures
затраты
Выраженная в денежном эквиваленте величина ресурсов, использованных в определенных целях. По характеру участия в процессе производства З. делятся на основные и накладные: основные непосредственно связаны с производством (могут быть прямыми и косвенными), накладные связаны с обслуживанием подразделений или предприятия в целом и управлением им. З. выступают либо как текущие (см. Издержки), либо как капитальные З. (см. Инвестиции). По характеру взаимосвязи с объемом производства З. делятся на переменные и условно-переменные. Разновременные затраты сопоставляются с помощью взвешивающих функций, из которых наиболее распространена формула дисконтирования.
[ОАО РАО "ЕЭС России" СТО 17330282.27.010.001-2008]
затраты
Сумма денег, израсходованных на определенную деятельность, ИТ-услугу или бизнес-подразделение. Затраты состоят из реальных затрат (деньги), условных затрат (таких как стоимость рабочего времени) и амортизации.
[Словарь терминов ITIL версия 1.0, 29 июля 2011 г.]
затраты
Широко распространенное в экономической литературе понятие, не имеющее, однако, общепринятого определения. В самой общей форме — это ресурсы, «уничтожаемые» в процессе производства (понимаемого в широком смысле, включающем, например, хранение, транспортировку и т.д.) ради получения продуктов этого производства. Более строго: выраженная в денежном эквиваленте величина ресурсов, использованных в определенных целях. Тогда, если рассматривать производство как кибернетическую систему, то З. являются ее входами, а результаты (продукты, эффект) - выходами: процесс производства соответственно выступает как преобразование затрат ресурсов в результаты. В экономико-математических моделях учитываются З. факторов производства: З. живого труда, З. материальные (т.е. труда овеществленного), З. природных ресурсов и другие. Все это, во-первых, в натуральных и, во-вторых, в ценностных (денежных) измерителях. В последнем случае они выступают либо как текущие З. (издержки, в частном случае — себестоимость продукции), либо как капитальные З. (капиталовложения, инвестиции). По характеру участия в процессе производства З.делятся на основные и накладные: основные непосредственно связаны с производством (могут быть прямыми и косвенными), накладные связаны с обслуживанием подразделений или предприятия в целом и управлением ими. Главная задача всех экономико-математических исследований — поиск возможностей оптимального преобразования З. в результаты (т.е. либо получения наибольших результатов при заданных З., либо получения заданных результатов при наименьших З.). Этим определяется важность соизмерения затрат и результатов. В теории оптимального функционирования социалистической экономики соизмерение производилось с помощью оптимальных оценок (см. Дифференциальные затраты на¬родного хозяйства по данному продукту, Затраты обратной связи, Объективно обусловленные оценки, Приведенные затраты). Оценка затрат осложняется при этом фактором времени: З. сегодня оцениваются иначе, нежели такие же по размеру З., отложенные на завтра или, наоборот, произведенные вчера. В экономико-математи¬ческих моделях разновременные З. сопоставляются, прирав¬ниваются путем введения специальных взвешивающих функций, из которых наиболее широко распространена формула дисконтирования (основанная на сложных процентах).
[ http://slovar-lopatnikov.ru/]EN
cost
The amount of money spent on a specific activity, IT service or business unit. Costs consist of real cost (money), notional cost (such as people’s time) and depreciation.
[Словарь терминов ITIL версия 1.0, 29 июля 2011 г.]Тематики
EN
начисленные расходы
Расходы, которые уже понесены, но еще не выплачены (напр., начисленная, но не выплаченная заработная плата, проценты и т.п.). Ср. Расходы, произведенные авансом.
[ http://slovar-lopatnikov.ru/]Тематики
EN
расходы
бюджет
—
[ http://www.iks-media.ru/glossary/index.html?glossid=2400324]Тематики
- электросвязь, основные понятия
Синонимы
EN
Англо-русский словарь нормативно-технической терминологии > expenditures
-
14 пошлина
жен. мн. customs, due ;
duty подлежащий обложению пошлиной ≈ dutiable возвратная пошлина облагать пошлиной импортная пошлина экспортная пошлина судебные пошлины льготные пошлины таможенные пошлины компенсационная пошлинапошлин|а - ж. duty, due, tariff, tax, toll;
акцизная ~ excise duty;
арбитражная ~ arbitration fee;
валютная ~ currency protesting duty;
ввозная ~ import duty;
вывозная ~ export duty;
гербовая ~ stamp-duty;
государственная ~ state tax;
дискриминационная ~ discriminatory duty;
дифференциальная ~ differential duty;
единовременная ~ final fee;
запретительная ~ prohibitive duty;
компенсационная ~ compensatory duty;
конвенционная ~ conventional duty;
лицензионная ~ license duty;
льготная ~ preferential duty;
патентная ~ patent fee;
портовая ~ port dues pl., wharfage;
регистрационная ~ registration fee;
сезонная ~ seasonal duty;
специфическая ~ specific duty;
судебная ~ legal expenses pl. ;
таможенная ~ customs duty;
транзитная ~ transit duty;
фискальная ~ revenue duty;
возврат ~ы drawback;
облагать ~ой impose a duty (on smth.) ;
оплаченный ~ой duty paid;
(растаможивание) очистка от ~ы clearing. -
15 express
1. transitive verb1) (indicate) ausdrücken2) (put into words) äußern [Meinung, Wunsch]; zum Ausdruck bringen [Dank, Bedauern, Liebe]express something in another language — etwas in einer anderen Sprache ausdrücken
3) (represent by symbols) ausdrücken [Zahl, Wert]2. attributive adjective1) Eil[brief, -bote usw.]; Schnell[paket, -sendung]; see also academic.ru/25866/express_train">express train2) (particular) besonder...; bestimmt; ausdrücklich [Absicht]3) (stated) ausdrücklich [Wunsch, Befehl usw.]3. adverbals Eilsache [senden]4. noun* * *[ik'spres] 1. verb1) (to put into words: He expressed his ideas very clearly.) ausdrücken2) ((with oneself etc) to put one's own thoughts into words: You haven't expressed yourself clearly.) ausdrücken3) (to show (thoughts, feelings etc) by looks, actions etc: She nodded to express her agreement.) ausdrücken2. adjective1) (travelling, carrying goods etc, especially fast: an express train; express delivery.) Expreß-...2) (clearly stated: You have disobeyed my express wishes.) ausdrücklich3. adverb(by express train or fast delivery service: Send your letter express.) mit Expreß4. noun1) (an express train: the London to Cardiff express.) der D-Zug2) (the service provided eg by the post office for carrying goods etc quickly: The parcel was sent by express.) der Eilbote•- expressly- expression
- expressionless
- expressive
- expressiveness
- expressively
- expressway* * *ex·press[ɪkˈspres, ekˈ-]I. vt1. (communicate)there are no words to \express what that means to me was das für mich bedeutet, lässt sich nicht in Worte fassenhe is not able to \express properly what he means er kann nie richtig sagen, was er meintto \express one's thanks seinen Dank zum Ausdruck bringenchildren often \express themselves in painting Kinder drücken ihre Gefühle oft in Bildern aus2. (reveal)her eyes \expressed deep sadness aus ihren Augen sprach eine tiefe Traurigkeitto \express one's feelings seine Gefühle zeigen4. (squeeze out)▪ to \express sth etw ausdrücken [o [aus]pressen5. (send quickly)▪ to \express sth to sb [or sb sth] jdm etw per Express [o als Eilsendung] schickenby \express delivery per Eilzustellung, als Eilsendung [o BRD, ÖSTERR Eilsache\express command ausdrücklicher Befehl\express instructions klare Anweisungen\express intention [or purpose] bestimmte Absichtfor the \express purpose eigens zu dem Zweck\express warranty COMM ausdrücklich erklärte GarantieIII. advto send sth \express etw per Express [o als Eilsache] schickenIV. nthe Orient E\express der Orient-Express* * *[ɪk'spres]1. vt1) ausdrücken, zum Ausdruck bringen; (in words) wish, one's sympathy, appreciation also aussprechen (to sb jdm)this expresses exactly the meaning of the phrase —
I haven't the words to express my thoughts — mir fehlen die Worte, um meine Gedanken auszudrücken
the thought/feeling which is expressed here — der Gedanke, der/das Gefühl, das hier zum Ausdruck kommt
it is hard to express how delighted I am/how much I hate him — es ist schwer, in Worte zu fassen, wie sehr ich mich freue/wie sehr ich ihn hasse
2) (= be expressive of) ausdrückena face which expresses candour/pride — ein Gesicht, das Aufrichtigkeit/Stolz ausdrückt
3) juice, breast milk auspressen, ausdrücken4) letter etc per Express or als Eilsendung schicken2. adj1) (= explicit) order, instruction, direction, permission ausdrücklich; (= specific) purpose, intention bestimmton express orders from the Prime Minister — auf ausdrückliche Anordnung des Premierministers
with the express intention of doing sth — mit der bestimmten Absicht, etw zu tun
2)(= fast)
express letter — Eilbrief mexpress service — Express- or Schnelldienst m
3. advto send a letter/package express — einen Brief/ein Paket als Eilsendung or per Express schicken
4. n1) (= train) Schnellzug m* * *express [ıkˈspres]A v/t1. Saft etc auspressen (from, out of aus)2. eine Ansicht etc ausdrücken, äußern, zum Ausdruck bringen:express the hope that … der Hoffnung Ausdruck geben, dass …;express o.s.a) sich äußern, sich erklären,b) sich ausdrücken;be expressed zum Ausdruck kommen;I can’t express how glad I am ich kann gar nicht sagen, wie froh ich bin3. bezeichnen, bedeuten, vor-, darstellen4. Gefühle etc zeigen, offenbaren, an den Tag legen, bekunden5. a) durch Eilboten oder als Eilgut schickenb) besonders US durch ein Schnelltransportunternehmen befördern lassenB adj (adv expressly)1. ausdrücklich, bestimmt, deutlich:without sb’s express permission ohne jemandes ausdrückliche Erlaubnis2. Express…, Schnell…, Eil…:a) Br Eilzustellung f,b) bes US Beförderung f durch ein Schnelltransportunternehmen3. besonder(er, e, es):for this express purpose eigens zu diesem ZweckC adv1. express2. eigens3. a) durch Eilboten, per Express, als Eilgut:b) besonders US durch ein SchnelltransportunternehmenD s1. Br Eilbote m, Eilbotin f2. a) Eilbeförderung fb) besonders US Beförderung f durch ein Schnelltransportunternehmen3. a) Eil-, Expressbrief m, -gut n4. BAHN D-Zug m, Schnellzug m, US auch Eilgüterzug mexp. abk2. experiment3. experimental4. expired5. export6. exportation7. exported8. exporter9. express* * *1. transitive verb1) (indicate) ausdrücken2) (put into words) äußern [Meinung, Wunsch]; zum Ausdruck bringen [Dank, Bedauern, Liebe]3) (represent by symbols) ausdrücken [Zahl, Wert]2. attributive adjective1) Eil[brief, -bote usw.]; Schnell[paket, -sendung]; see also express train2) (particular) besonder...; bestimmt; ausdrücklich [Absicht]3) (stated) ausdrücklich [Wunsch, Befehl usw.]3. adverbals Eilsache [senden]4. noun* * *adj.ausdrücklich adj.durch Eilboten ausdr. v.ausdrücken v.äußern v. -
16 amount
1. n1) количество; объем2) общая сумма, итог3) бухг. основная сумма и проценты с нее
- accession compensatory amounts
- accruing amounts
- aggregate amount
- aggregate amount of capital invested
- approved amounts
- available amount
- budgeted amount
- capitalized amounts
- carrying amounts
- claim amount
- contractual amount
- dealt amount
- drawdown amount
- equivalent amount
- estimated amount
- excessive amount of goods
- face amount
- fair amount
- fractional amount
- full amount
- gross amount
- guarantee amount
- guaranteed amount
- immense amount
- insurance amount
- invoice amount
- lump-sum amount
- mandatory amount
- net amount
- nominal amount
- original amount
- outstanding amount
- overall amount
- overdue amount
- penalty amount
- principal amount
- remaining amount
- reserved amount
- residual amount
- seasonal amount
- significant amount
- specific amount of metal
- substantial amount
- tax amount
- taxable amount
- tax-free amount
- tradeable amount
- uncollected amounts
- unlimited amounts
- zero bracket amount
- amount of accrued interest
- amount of advance
- amount of allocations
- amount of balance
- amount of a bill
- amount of business
- amount of capital investments
- amount of a claim
- amount of commission
- amount of compensation
- amount of a contract
- amount of credit
- amount of currency
- amount of damages
- amount of debt
- amount of delivery
- amount of deposit
- amount of a discount
- amount of drawings
- amount of drawing under a letter of credit
- amount of earnest money
- amount of excise tax
- amount of expenses
- amount of finance
- amount of financing
- amount of floated assets
- amount of a franchise
- amount of general average
- amount of housing
- amount of indebtedness
- amount of information
- amount of a letter of credit
- amount of a licence fee
- amount of a loan
- amount of losses
- amount of money
- amount of an order
- amount of payment
- amount of recovery
- amount of reduction
- amount of remuneration
- amount of sales
- amount of sampling
- amount of subscription
- amount of stock
- amount of turnover
- amount of the value-added tax
- amount of work
- amount claimed
- amount due
- amount free of tax
- amount owed
- amount owing
- amount paid into an account
- amount payable
- amount realized
- amount receivable
- amount subject to penalty tax
- amount subject to tax
- amount written off
- amount written off as losses
- double the amount
- charge an amount to the debit of an account
- deposit an amount
- enter an amount
- index an amount for inflation
- pass an amount to the credit
- pay an amount into current account
- recover an amount
- refund an amount
- reimburse an amount
- verify the amount of earnings
- amounts differ2. vсоставлять (сумму); равнятьсяEnglish-russian dctionary of contemporary Economics > amount
-
17 general
A n1 Mil général m ; general of the army/air force US général d'armée/d'armée aérienne ; to make sb a general nommer qn général ; General Franco le général Franco ; yes, general à vos ordres, mon général ;2 the general and the particular le général et le particulier.B adj1 ( widespread) [interest, concern, approval, effort, feeling, opinion, chaos, ban, paralysis] général ; [reaction, response] répandu ; to be a general favourite être apprécié de tous ; in general use [word, term] d'usage courant ; [equipment] d'utilisation courante ;2 ( overall) [condition, appearance, standard, rise, fall, decline, impression] général ; [attitude, behaviour] dans l'ensemble ; to improve one's general fitness améliorer sa forme ; do you get the general idea? tu vois? that's the general idea en gros, c'est ça l'idée ; the general plan is to do en gros, le plan c'est de faire ;3 (rough, usually applying) [rule, principle, axiom, conclusion] général ; as a general rule en règle générale ;4 ( not detailed or specific) [description, statement, information] général ; [promise, assurance] vague ; to talk in general terms parler en termes généraux ; a general discussion about une discussion d'ensemble sur ; to keep the conversation general maintenir la conversation sur des sujets d'intérêt général ; to give sb a general idea of donner à qn une idée d'ensemble de ; to head in the general direction of aller en direction de ;5 ( not specialized) [medicine, linguistics] général ; [programme, magazine] d'intérêt général ; [user, reader] moyen/-enne ; [store, shop, dealer] qui vend de tout ; general office duties travail m de bureau ; general assistant employé/-e m/f de bureau ;6 ( miscellaneous) [category, index, enquiry, expenses] général ; we sell general antiques nous vendons toutes sortes d'antiquités ;7 (usual, normal) [practice, method, routine] général ; in the general way of things en règle générale ; the general run of people le grand public.1 ( usually or non-specifically) en général ; in general I like the theatre, but… en général j'aime le théâtre, mais… ; adults in general and parents in particular les adultes en général et les parents en particulier ; he is fed up with life in general il en a assez de la vie en général ;2 (overall, mostly) dans l'ensemble ; in general it seems quite simple dans l'ensemble cela paraît assez simple. -
18 travel
A n1 gen, Tourism voyages mpl ; ( one specific trip) voyage m ; air/sea/space travel voyages aériens/par mer/spatiaux ; business/holiday travel voyages d'affaires/d'agrément ; overseas ou foreign travel voyages à l'étranger ; travel by road/train/car voyages par la route/en train/en voiture ; travel to Italy/Canada/the Far East des voyages en Italie/au Canada/en Extrême-Orient ; after 27 hours' travel, he was exhausted après 27 heures de voyage, il était épuisé ; travel is easy/expensive/dangerous in those parts il est facile/cher/dangereux de voyager dans cette région ; the job involves a lot of travel le poste exige beaucoup de déplacements ;2 Tech course f.B travels npl voyages mpl ; on ou in the course of my travels au cours de mes voyages ; he's off on his travels again il repart en voyage.C modif [book, grant, plans, service] de voyage ; [brochure, company, firm, magazine] de voyages ; [allowance, voucher, expenses] de déplacement ; [business] de tourisme ; [writer] de récits de voyage ; [ban] de déplacements à l'étranger ; travel regulations règlement de passage à l'étranger ; ‘travel time: 3 hours’ ‘durée du trajet: 3 heures’.1 ( journey) [person] voyager ; to travel by bus/car etc voyager en bus/voiture etc ; their teacher is travelling with them leur professeur voyage avec eux ; he travels widely il voyage beaucoup ; to travel on a season ticket/German passport voyager avec un abonnement/un passeport allemand ; to travel in style voyager princièrement ; they were travelling abroad ils étaient en voyage à l'étranger ; to travel abroad/to Brazil aller à l'étranger/au Brésil ; to travel light voyager léger ; this is the way to travel! c'est comme ça que je comprends les voyages! ;2 ( move) [person, news, object, plane, boat] aller ; [car, lorry, train] aller, rouler ; Phys [light, sound, wave] se propager ; [moving part] se déplacer ; bad news travels fast les mauvaises nouvelles vont vite ; the washing machine travels when it spins la machine à laver se déplace pendant l'essorage ; to travel at 50 km/h rouler à 50 km/h, faire du 50 km/h ; the train was travelling through a tunnel/up a hill le train traversait un tunnel/montait une pente ; the car/motorbike was really travelling ○ la voiture/moto roulait à toute vitesse ; to travel faster than the speed of sound dépasser la vitesse du son ; a bullet travels at a tremendous speed une balle file à une vitesse impressionnante ; to travel a long way [person] faire beaucoup de chemin ; [arrow] aller très loin ; to travel back in time remonter le temps ; to travel forward in time se projeter dans l'avenir ; her mind travelled back to her youth elle s'est reportée en esprit à sa jeunesse ; his eye travelled along the line of men il a promené son regard sur la rangée d'hommes ;3 Comm ( as sales rep) to travel in être représentant en [product] ; he travels in encyclopedias il est représentant en encyclopédies ; to travel for être représentant de [company, firm] ;5 Sport ( in netball) faire plus de pas qu'il n'est autorisé.F - travelled GB, - traveled US (dans composés) much- ou well-travelled [road, route] fréquenté ; much- ou widely-travelled person personne qui a beaucoup voyagé.travel broadens the mind ≈ les voyages forment la jeunesse. -
19 profit and loss statement
"A report that summarizes a company's costs, expenses, and revenues for a specific accounting period." -
20 P&L statement
"A report that summarizes a company's costs, expenses, and revenues for a specific accounting period."
- 1
- 2
См. также в других словарях:
United Kingdom parliamentary expenses scandal — See also: Salaries of Members of the United Kingdom Parliament and List of expenses claims in the United Kingdom parliamentary expenses scandal The Palace of Westminster The United Kingdom parliamentary expenses scandal was a major political … Wikipedia
Administrative Expenses — The expenses that an organization incurs not directly tied to a specific function such as manufacturing/production or sales. These expenses are related to the organization as a whole as opposed to an individual department; also referred to as… … Investment dictionary
qualified expenses — n. Expenses that meet certain criteria, such as specific medical expenses. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 … Law dictionary
Maintenance supervision and engineering expenses — The cost of labor and expenses incurred in the general supervision and direction of the maintenance of power generation stations. The supervision and engineering included consists of the pay and expenses of superintendents, engineers, clerks,… … Energy terms
sundry expenses — Costs incurred as small items of expenditure, which do not lend themselves to easy classification under any other heading. Sometimes they refer to a specific area, such as sundry office expenses or sundry production costs … Accounting dictionary
sundry expenses — Costs incurred as small items of expenditure, which do not lend themselves to easy classification under any other heading. Sometimes they refer to a specific area, such as sundry office expenses or sundry production costs … Big dictionary of business and management
Child support — Family law Entering into marriag … Wikipedia
Healthcare in Saudi Arabia — The healthcare system in Saudi Arabia can be classified as a national health care system in which the government provides health care services through a number of government agencies. In the meantime, there is a growing role and increased… … Wikipedia
Cumulative Preferred Stock — A type of preferred stock with a provision that stipulates that if any dividends have been omitted in the past, they must be paid out to preferred shareholders first, before common shareholders can receive dividends. A preferred stock will… … Investment dictionary
Expense — Expenses redirects here. For the row about members expenses in the UK Parliament which started about May 2009, see United Kingdom Parliamentary expenses scandal. Accountancy Key concepts Accountant · Accounting period ·… … Wikipedia
Regulatory Asset — Specific costs or revenues that a regulatory agency permits a U.S. public utility (usually an energy company) to defer to its balance sheet. These amounts would otherwise be required to appear on the company s income statement and would be… … Investment dictionary