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41 expense
•• * Expense как глагол отсутствует даже в заслуженно популярном «Новом англо-русском банковском и экономическом словаре» Бориса Федорова. Но примеров употребления этого слова в качестве глагола можно привести множество. Why Options Should Not Be Expensed – заголовок статьи в журнале школы бизнеса Нью-йоркского университета. Правда, многие крупные компании после известных скандалов с финансовой отчетностью поступили как раз наоборот:
•• The Dow Chemical Company announced today that beginning in the first quarter of 2003, it will expense stock options granted to employees.
•• Речь в данном случае идет об отнесении на расходы (т.е. о зачислении на расходные статьи) фондовых опционов (прав на покупку акций на фиксированных условиях работниками компании, которые предоставляются им в качестве одной из форм вознаграждения, а не просто поощрения, как сказано у Федорова). Разумеется, относить на расходы можно не только опционы, но и многое другое:
•• As long as you start using your newly purchased business equipment before the end of the tax year, you get the entire expensing deduction for that year, whether you started using the equipment in January or on December 31st. The amount that can be expensed depends upon the date the qualifying property is placed in service, not when it’s purchased or paid for.
•• Суть этого пояснения в том, что стоимость нового оборудования относится на расходы и вычитается из налогооблагаемой прибыли за данный год. Определения понятия expensed можно найти в ряде глоссариев по этой тематике, имеющихся в Сети.
•• Например:
•• Expensed: charged to an expense account, fully reducing reported profit of that year, as is appropriate for expenditures for items with useful life under one year. (Washingtonpost.com Business Glossary)
•• Еще один полезный глоссарий по этой тематике: http://www.marketvolume.com/glossary/sln_main.asp
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42 number
1. n1) число, количество2) [порядковый] номер3) номер, выпуск (издания)4) сумма, цирфа; число
- acceptance number
- account number
- acquisition number
- additional number
- address number
- approximate number
- average sample number
- back number
- base number
- batch number
- big number
- bond series number
- booking number
- catalogue number
- check number
- cheque serial number
- code number
- consecutive number
- contract number
- control number
- credit number
- credit facility number
- customer number
- employer identification number
- equal number
- even number
- file number
- flight number
- fractional number
- index number
- industry code number
- integral number
- internal funding customer number
- inventory number
- inverse number
- invoice number
- item number
- job number
- key number
- licence number
- livestock number
- lot number
- machine number
- maker's number
- narrative number
- nomenclature number
- odd number
- order number
- ordinal number
- overdraft narrative number
- package number
- part number
- passport number
- patent number
- patent classification number
- piece number
- policy number
- postal district number
- price index number
- priority number
- product batch number
- purchase order number
- random number
- record number
- reference number
- registration number
- relative number
- remote branch number
- requisition number
- rotation number
- round number
- routing number
- selection number
- sequence number
- serial number
- stock number
- tax identification number
- taxpayer identification number
- telephone number
- test number
- three-digit number
- total number
- transaction number
- transaction number of the deal
- transfer number
- transmission number
- user number
- vault customer number
- voucher number
- works' number
- wrong number
- number of cases
- number of complete years
- number of inhabitants
- number of items
- number of man-days
- number of a package
- number of packages
- number of pieces
- number of transactions
- a great number
- number engaged
- decrease the number
- define the number
- determine the number
- dial a number
- express in round numbers
- increase the number
- reduce the number
- specify the number2. v1) нумеровать2) насчитывать
- consecutively numberedEnglish-russian dctionary of contemporary Economics > number
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43 number
1.2.1) число, количество2) [порядковый] номер3) цифра; число• -
44 wares
1. изделия; посуда; товары; продукты2. продукцияСинонимический ряд:1. goods (noun) cargo; commodities; goods; items; line; line of goods; merchandise; stock in trade; supplies; vendibles2. reserve (noun) commodity; products; reserve; stocks; store -
45 nonstandard
См. также в других словарях:
stock — 1. noun /stɒk,stɑk/ a) A store of goods ready for sale; inventory. We have a stock of televisions on hand. b) A supply of anything ready for use. Lay in a stock of wood for the winter season … Wiktionary
stock´pil´er — stock|pile «STOK PYL», noun, verb, piled, pil|ing. –n. 1. a supply of raw materials or essential items, built up and held in reserve for use during time of emergency or shortage: »the national stockpiles of strategic materials and farm… … Useful english dictionary
stock|pile — «STOK PYL», noun, verb, piled, pil|ing. –n. 1. a supply of raw materials or essential items, built up and held in reserve for use during time of emergency or shortage: »the national stockpiles of strategic materials and farm commodities (Arthur… … Useful english dictionary
stock — physical items ( inventory) that a business uses in its production process or has for sale in the ordinary course of doing business. Glossary of Business Terms Ownership of a corporation indicated by shares, which represent a piece of the… … Financial and business terms
Stock market — Financial markets Public market Exchange Securities Bond market Fixed income Corporate bond Government bond Municipal bond … Wikipedia
stock — Synonyms and related words: Animalia, Broadway, ability, abundance, acceptation, accepted, acception, accommodate, accumulate, accumulation, accustomed, acquiescence, affiliation, afford, allotment, allowance, amass, amassment, ancestor, ancestry … Moby Thesaurus
Stock market simulator — A stock market simulator is a program or application that attempts to reproduce or duplicate some or all features of a live stock market on a computer so that a player may practice trading stocks without financial risk. Types Stock market… … Wikipedia
stock — n., adj., & v. n. 1 a store of goods etc. ready for sale or distribution etc. 2 a supply or quantity of anything for use (lay in winter stocks of fuel; a great stock of information). 3 equipment or raw material for manufacture or trade etc.… … Useful english dictionary
stock — 1. noun 1) the store carries little stock Syn: merchandise, goods, wares, items/articles for sale, inventory 2) a stock of fuel Syn: store, supply, stockpile, reserve, hoard, cache … Thesaurus of popular words
Stock in Trade — Infobox Company company name = Stock in Trade Ltd foundation = 1990 location = London, England industry = Business Services products = Office IT supplies slogan = Mange > Control > Save . homepage = [http://www.stock in trade.co.uk/ www.stock in… … Wikipedia
stock — /stɒk/ noun 1. the available supply of raw materials ● large stocks of oil or coal ● the country’s stocks of butter or sugar 2. the quantity of goods for sale in a warehouse or retail outlet ♦ in stock available in the warehouse or store ● to… … Marketing dictionary in english