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1 theory of balances
Бухгалтерия: теория балансов -
2 theory of balances
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3 theory
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4 balance
1. сущ.1) остаток, сальдо, балансATTRIBUTES: opening, closing, brought down, carried down, brought forward, carried forward, average, negative, positive, previous, running, current, net, gross, reserved, daily, monthly
COMBS:
balance of $10 — остаток в размере 10 долл.
A company had an opening inventory balance of $375,000 at the beginning of the fiscal year and a closing inventory balance at year-end of $125,000. — Остаток (товарно-материальных) запасов компании на начало отчетного периода составил 375 тыс. долл., а на конец периода — 125 тыс. долл.
balance on deposit — остаток на вкладе [на депозите\]
to draw up [make up\] balance — подводить итог, сводить баланс, выводить сальдо
to carry balance forward [down\], to carry forward [down\] balance, to carry over balance, to bring down balance — переносить остаток
to show balance — показывать баланс [остаток\]
See:average balance, negative balance, positive balance, deficit, surplus, account balance 1), balance brought down, balance brought forward, balance carried down, balance due, balance of profit, balance of retained earnings, balance on hand, balance on order, book balance 1) а), cash balance, closing balance, credit balance 1) а), debit balance 1) а), intercompany balance, opening balance, balance column, direct test of financial balance, on balanceб) фин., банк. (сумма, оставшаяся на расчетном, кредитном или ином счете, напр., непогашенная часть займа, невыплаченная задолженность покупателя по поставленным товарам и т. п.; во мн. числе — остатки на счетах, активы, авуары)ATTRIBUTES: low, high, due 2., unpaid, outstanding, adjusted, compensatory, compensation, available balance, usable, collected, uncollected, vested, clearing, unexpended, unclaimed, precautionary
dollar balance — долларовый баланс; остаток на счете в долларах
dollar balances — долларовые активы; остатки на счетах в долларах, долларовые счета, долларовые авуары
sterling balance — стерлинговый баланс, остаток на счете в фунтах-стерлингах
sterling balances — стерлинговые активы, остатки на счетах в фунтах-стерлингах, стерлинговые счета, стерлинговые авуары
to update balance — вывести новый остаток на счете, обновить остаток [баланс\]
He accumulated a healthy balance with the savings bank. — Он накопил значительные средства в сберегательном банке.
See:account balance 2), available balance, balance due, balance of debt, book balance 2) б), cash balance, cleared balance, collected balance, compensating balance, credit balance 2) б), deficit balance 2), loan balance, outstanding balance, past due balance, previous balance, remaining balance, 1) б), unclaimed balances, uncollected balance, unexpended balances, unpaid balance, vested balance, zero balance, minimum balance requirement, no-minimum balance account, adjusted balance method, daily balance method, low balance method, zero-balance account COMBS: adjusted balance method, average daily balance method, past due balance method, previous balance methodв) межд. эк., фин. ( разность между стоимостью экспорта и импорта)ATTRIBUTES: active, favourable, passive, adverse, unfavourable, negative, positive
balance of current transactions — баланс текущих операций, сальдо по текущим сделкам
See:adverse balance, balance of merchandise trade, balance of payments, balance of services, balance of trade, balance on capital account, balance on current account, balance on goods and services, capital account balance, current account balance, deficit balance 1), favourable balance, foreign trade balance, goods and services balance, invisible balance, official reserves balance 2)г) эк. (разница между любыми др. противоположно направленными потоками; напр., разница между денежными поступлениями и выплатами за определенный промежуток времени, разница между миграционными потоками, остаток товаров на складе и т. д.)ATTRIBUTES: unencumbered, unobligated, on hand, on order, marginal
See:balance of migration, budget balance, in-stock balance, investment income balance, inventory balance, migration balance, unencumbered balance, unobligated balances2) учет, редк. баланс (документ, содержащий данные о разнонаправленных потоках, а также их сальдо; в данном значении термин употребляется в основном в устойчивых словосочетаниях)See:balance of payments 1), balance of services 1), balance of trade 1), balance sheet, commodity balance, external balance 1) б), foreign balance, official reserves balance 1), trial balance3)а) общ. баланс, равновесие (в прямом и переносном смысле: соответствие, равенство, пропорциональность, гармоническое сочетание)to distort [to disturb, to upset\] balance — нарушать равновесие
to upset balance of smth. — выводить что-л. из состояния равновесия
to hold balance — поддерживать равновесие (также: осуществлять власть, контроль)
to bring in balance with smth. — привести в соответствие с чем-л.
to observe balance — поддерживать баланс, соблюдать баланс
to be out of balance — выйти из равновесия, находиться в неравновесном состоянии
See:balance of power, balance of terror, stock balance 1), batch balance, advertising balance, cost-effectiveness, work-life balance, informal balance, formal balance, symmetrical balance, asymmetrical balance, social balance, colour balance, external balance 1) а), internal balance, balance of births and deaths, materials balance approach, general balance law, on balanceб) учет баланс, равенство (напр., численное совпадение общих остатков (оборотов) по дебету с общими остатками (оборотами) по кредиту по всем счетам бухгалтерского учета)See:4) торг. весы (инструмент для взвешивания чего-л.)torsion balance — крутильные весы, электрические весы Кулон
See:5) общ. баланс, уравновешивающая силаSee:COMBS: checks and balances2. гл.1) общ. балансировать, сбалансировать, уравновешивать, приводить в равновесиеto balance the budget — балансировать бюджет, составлять сбалансированный бюджет
to balance foreign trade — балансировать внешнюю торговлю; приводить в соответствие экспорт и импорт
If America wants to balance trade, it must export more, or use less oil. — Если Америка хочет сбалансировать торговлю, она должна больше экспортировать или потреблять меньше нефти.
See:2) учет выводить сальдо, подводить итог, подытоживать, сводить, закрыватьto balance the books — закрыть счета, вывести сальдо, подвести итог (по балансу)
At the end of your accounting year, you will have to balance the books for tax purposes and to check on the financial health of the company. — В конце отчетного периода вы должны будете подвести итоги по балансу для целей налогообложения и проверить финансовое состояние компании.
to balance (one's) gain and loss — подводить итог (чьим-л.) приходу и расходу [прибылям и убыткам\]
Accounts do not balance (total debits don’t equal total credits). — Счета не сходятся (сумма дебетовых сальдо не равна сумме кредитовых сальдо).
Syn:See:3) банк. выверять, согласовывать (выверять состояние банковского счета путем сравнения банковской выписки со счета с чековой книжкой или учетными записями клиента)Syn:See:4) эк. компенсировать(ся); нейтрализовать(ся), противопоставлять(ся), взаимопогашать(ся)Syn:5) общ. взвешивать, обдумывать; сопоставлятьSee:3. прил.1) учет балансовый ( относящийся к бухгалтерскому балансу)Syn:See:2) общ. балансовый (основанный на равенстве (равновесии, балансе) отдельных частей)See:3) учет, бирж. итоговый, сальдовый, остаточный, балансовыйSee:
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Bal balance баланс: 1) баланс, сальдо, остаток; 2) разница между дебетом и кредитом счета; остаток денег на счете; см. credit balance; 3) to balance - рассчитывать разницу между дебетом и кредитом; выравнивать дебет и кредит счета; 4) балансовая стоимость актива или пассива; 5) = balance sheet; 6) = balance due.* * *статок; сальдо. . Словарь экономических терминов . -
5 demand
1. сущ.1) общ. нужда, потребностьday-to-day demands — повседневные нужды [потребности\]
See:2) общ. требование, настойчивая просьба; предъявление требованияSee:3) эк. спрос (общее количество товара, которое отдельно взятый покупатель или покупатели всего рынка готовы купить при данной цене)COMBS:
high-demand items — ходовые товары; товары, пользующиеся большим спросом
low-demand items — товары, пользующиеся незначительным спросом
decrease/increase in demand — сокращение/повышение спроса
See:aftermarket demand, aggregate demand, consumer demand, consumer's demand, customer demand, domestic demand, excess demand, export demand, import demand, individual demand, market demand, net demand, reciprocal demand, relative demand, unwholesome demand, demand analysis, demand elasticity, demand reversal, demand states, demand theory, elasticity of demand, law of demand, be in demand, supply4) общ. запрос; вопрос5) юр. заявка, иск, претензия; законное притязание2. гл.The Government will make a demand against the commercial carrier for reimbursement of the fair market value of the loss. — Правительство подаст законное требование коммерческому перевозчику на возмещение убытков по справедливой рыночной стоимости.
1)а) общ. требовать, предъявлять требование, настоятельно проситьto demand payment from smb. — требовать плату [оплату\] с кого-л.
б) общ. делать запрос, запрашивать ( информацию); спрашивать, задавать вопрос2) общ. требовать, нуждатьсяThis job demands a lot of time. — Эта работа требует массы времени.
See:
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1) спрос: объем товаров и услуг, которые покупатели готовы взять по данной цене; обеспеченное деньгами желание купить определенные товары или услуги; см. law of demand; 2) до востребования (напр., счет); см. demand deposit; 3) требование; предъявление требования.* * *. личная или общественная потребность в средствах производства, предметах потребления и услугах. Наряду с ценой и предложением С. является одним из основных элементов рыночного механизма, регулирования товарно-денежных отношений. . до востребования Словарь экономических терминов 1 .* * *потребность в различных товарах, складывающаяся из множества конкретных требований массы потребителей, отличающихся большим разнообразием и постоянно меняющихся-----Банки/Банковские операцииодно из взаимных условий отношений банка с клиентами, партнерами -
6 Harrison, John
[br]b. 24 March 1693 Foulby, Yorkshire, Englandd. 24 March 1776 London, England[br]English horologist who constructed the first timekeeper of sufficient accuracy to determine longitude at sea and invented the gridiron pendulum for temperature compensation.[br]John Harrison was the son of a carpenter and was brought up to that trade. He was largely self-taught and learned mechanics from a copy of Nicholas Saunderson's lectures that had been lent to him. With the assistance of his younger brother, James, he built a series of unconventional clocks, mainly of wood. He was always concerned to reduce friction, without using oil, and this influenced the design of his "grasshopper" escapement. He also invented the "gridiron" compensation pendulum, which depended on the differential expansion of brass and steel. The excellent performance of his regulator clocks, which incorporated these devices, convinced him that they could also be used in a sea dock to compete for the longitude prize. In 1714 the Government had offered a prize of £20,000 for a method of determining longitude at sea to within half a degree after a voyage to the West Indies. In theory the longitude could be found by carrying an accurate timepiece that would indicate the time at a known longitude, but the requirements of the Act were very exacting. The timepiece would have to have a cumulative error of no more than two minutes after a voyage lasting six weeks.In 1730 Harrison went to London with his proposal for a sea clock, supported by examples of his grasshopper escapement and his gridiron pendulum. His proposal received sufficient encouragement and financial support, from George Graham and others, to enable him to return to Barrow and construct his first sea clock, which he completed five years later. This was a large and complicated machine that was made out of brass but retained the wooden wheelwork and the grasshopper escapement of the regulator clocks. The two balances were interlinked to counteract the rolling of the vessel and were controlled by helical springs operating in tension. It was the first timepiece with a balance to have temperature compensation. The effect of temperature change on the timekeeping of a balance is more pronounced than it is for a pendulum, as two effects are involved: the change in the size of the balance; and the change in the elasticity of the balance spring. Harrison compensated for both effects by using a gridiron arrangement to alter the tension in the springs. This timekeeper performed creditably when it was tested on a voyage to Lisbon, and the Board of Longitude agreed to finance improved models. Harrison's second timekeeper dispensed with the use of wood and had the added refinement of a remontoire, but even before it was tested he had embarked on a third machine. The balance of this machine was controlled by a spiral spring whose effective length was altered by a bimetallic strip to compensate for changes in temperature. In 1753 Harrison commissioned a London watchmaker, John Jefferys, to make a watch for his own personal use, with a similar form of temperature compensation and a modified verge escapement that was intended to compensate for the lack of isochronism of the balance spring. The time-keeping of this watch was surprisingly good and Harrison proceeded to build a larger and more sophisticated version, with a remontoire. This timekeeper was completed in 1759 and its performance was so remarkable that Harrison decided to enter it for the longitude prize in place of his third machine. It was tested on two voyages to the West Indies and on both occasions it met the requirements of the Act, but the Board of Longitude withheld half the prize money until they had proof that the timekeeper could be duplicated. Copies were made by Harrison and by Larcum Kendall, but the Board still continued to prevaricate and Harrison received the full amount of the prize in 1773 only after George III had intervened on his behalf.Although Harrison had shown that it was possible to construct a timepiece of sufficient accuracy to determine longitude at sea, his solution was too complex and costly to be produced in quantity. It had, for example, taken Larcum Kendall two years to produce his copy of Harrison's fourth timekeeper, but Harrison had overcome the psychological barrier and opened the door for others to produce chronometers in quantity at an affordable price. This was achieved before the end of the century by Arnold and Earnshaw, but they used an entirely different design that owed more to Le Roy than it did to Harrison and which only retained Harrison's maintaining power.[br]Principal Honours and DistinctionsRoyal Society Copley Medal 1749.Bibliography1767, The Principles of Mr Harrison's Time-keeper, with Plates of the Same, London. 1767, Remarks on a Pamphlet Lately Published by the Rev. Mr Maskelyne Under theAuthority of the Board of Longitude, London.1775, A Description Concerning Such Mechanisms as Will Afford a Nice or True Mensuration of Time, London.Further ReadingR.T.Gould, 1923, The Marine Chronometer: Its History and Development, London; reprinted 1960, Holland Press.—1978, John Harrison and His Timekeepers, 4th edn, London: National Maritime Museum.H.Quill, 1966, John Harrison, the Man who Found Longitude, London. A.G.Randall, 1989, "The technology of John Harrison's portable timekeepers", Antiquarian Horology 18:145–60, 261–77.J.Betts, 1993, John Harrison London (a good short account of Harrison's work). S.Smiles, 1905, Men of Invention and Industry; London: John Murray, Chapter III. Dictionary of National Biography, Vol. IX, pp. 35–6.DV
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