-
1 indirect material
вир., бухг. допоміжні виробничі матеріалиматеріали, які використовуються у процесі виготовлення продукту, але не є частиною готового продукту; • до таких матеріалів відносять, напр., знаряддя, яке використовується для виготовлення меблів, або форми для литва тощо═════════■═════════to calculate indirect material підраховувати/підрахувати витрати допоміжних матеріалів; to cover indirect material покривати/покрити витрати допоміжних матеріалів; to meet indirect material costs оплачувати/оплатити витрати на допоміжні матеріали • покривати/покрити витрати на допоміжні матеріали; to pay for indirect material оплачувати/оплатити допоміжні матеріали • сплачувати/сплатити допоміжні матеріали; to work out indirect material обраховувати/обрахувати витрати допоміжних матеріалівindirect material ‡ manufacturing overheads (388)пр. direct material -
2 direct material
вир., бухг. основні матеріали; основні виробничі матеріали; витрати на основні матеріали; витрати на основні виробничі матеріали матеріали, безпосередньо пов'язані з процесом виробництва продукції (product); ♦ основні матеріали становлять невід'ємну частину готового продукту, напр.: сталь, яку використовують у виробництві автомобілів, або дерево та цвяхи, які використовують у виробництві меблів, тощо═════════□═════════to calculate direct material outlays підраховувати/підрахувати витрати на основні матеріали; to cover direct material outlays покривати/покрити витрати на основні матеріали; to meet direct material costs оплачувати/оплатити витрати на основні матеріали • покривати/покрити витрати на основні матеріали; to pay for direct material оплачувати/оплатити витрати на основні матеріали • сплачувати/сплатити витрати на основні матеріали; to work out direct material outlays обраховувати/обрахувати витрати на основні матеріали -
3 direct costs
(dc)вир., бухг. прямі витрати; змінні витративитрати, які можна безпосередньо віднести на вартість готового продукту (product) чи на один із видів виробничої діяльності тощо; ♦ до прямих витрат відносять витрати на робочу силу (direct labour), основні матеріали (direct material) або витрати на рекламу (advertising²) тощо═════════□═════════to calculate the direct costs підраховувати/підрахувати прямі витрати; to cover the direct costs покривати/покрити прямі витрати; to estimate the direct costs оцінювати/оцінити прямі витрати; to meet the direct costs оплачувати/оплатити прямі витрати • покривати/покрити прямі витрати; to pay for direct costs оплачувати/оплатити прямі витрати • сплачувати/сплатити прямі витрати; to work out direct costs обраховувати/обрахувати прямі витратиdirect costs:: direct expensesпр. indirect costs* * *пряма вартість (бухг.); прямі витрати (бухг.); прямі затрати (бухг.); змінні витрати; змінні затрати -
4 cost
1. n1) цена; стоимость; себестоимость2) обыкн. pl расходы, издержки, затраты3) pl судебные издержки, судебные расходы
- absorbed costs
- accident costs
- acquisition cost
- actual cost
- actual costs
- actual manufacturing cost
- added cost
- additional cost
- adjusted historical cost
- administration costs
- administrative costs
- administrative and management costs
- administrative and operational services costs
- advertising costs
- after costs
- after-shipment costs
- aggregate costs
- agreed cost
- airfreight cost
- allocable costs
- allowable costs
- alternative costs
- amortization costs
- amortized cost
- ancillary costs
- annual costs
- anticipated costs
- applied cost
- arbitration costs
- assembly costs
- assessed cost
- average cost
- average costs
- average cost per unit
- average variable costs
- avoidable costs
- back-order costs
- basic cost
- billed cost
- book cost
- borrowing cost
- breakage cost
- break-even costs
- budget costs
- budgeted cost
- budgeted costs
- budgeted operating costs
- building costs
- burden costs
- calculated costs
- capacity costs
- capital costs
- capital floatation costs
- carriage costs
- carrying cost
- carrying costs
- centrally-managed costs
- changeover costs
- cleaning costs
- clerical costs
- closing costs
- collection costs
- combined cost
- commercial cost
- commercial costs
- committed costs
- common staff costs
- comparative costs
- competitive costs
- competitive marginal costs
- complaint costs
- conditional cost
- consequential costs
- considerable costs
- constant cost
- constant costs
- construction costs
- contract cost
- contractual costs
- controllable costs
- court costs
- crane costs
- credit costs
- cumulative costs
- current cost
- current costs
- current outlay costs
- current standard cost
- cycle inventory costs
- debt-servicing costs
- declining costs
- decorating costs
- decreasing costs
- defect costs
- defence costs
- deferred costs
- deficiency costs
- degressive costs
- delivery costs
- departmental costs
- depleted cost
- depreciable cost
- depreciated cost
- depreciated replacement cost
- depreciation costs
- designing costs
- deterioration costs
- development costs
- differential costs
- direct costs
- direct labour costs
- direct operating costs
- direct payroll costs
- discretionary fixed costs
- dismantling costs
- distribution costs
- distribution marketing cost
- domestic resource costs
- double-weighted borrowing cost
- downtime costs
- economic costs
- eligible costs
- engineering costs
- entry cost
- environmental costs
- equipment capital costs
- erection costs
- escalating costs
- escapable costs
- estimated cost
- estimated costs
- evaluation cost
- excess cost
- excess costs
- excessive costs
- exhibition costs
- exploration costs
- extra costs
- extra and extraordinary costs
- extraordinary costs
- fabrication cost
- factor cost
- factor costs
- factory cost
- factory costs
- factory overhead costs
- failure costs
- farm production costs
- farmer's cost
- farming costs
- feed costs
- fertilizing costs
- final cost
- financial costs
- financing costs
- first cost
- fixed costs
- fixed capital replacement costs
- flat cost
- floatation costs
- food costs
- foreign housing costs
- formation costs
- freight costs
- fuel costs
- full cost
- full costs
- funding cost
- general costs
- general running costs
- government-controlled production costs
- guarantee costs
- harvesting costs
- haul costs
- haulage costs
- heavy costs
- hedging cost
- hidden costs
- high cost
- hiring costs
- historical cost
- hospitality costs
- hotel costs
- hourly costs
- idle capacity costs
- idle time costs
- implicit costs
- implied interest costs
- imputed costs
- incidental costs
- increasing costs
- incremental costs
- incremental cost of capital
- incremental costs of circulation
- incremental costs of service
- incurred costs
- indirect costs
- indirect labour costs
- indirect manufacturing costs
- indirect payroll costs
- indirect production costs
- individual costs
- industrial costs
- industry-average costs
- initial cost
- inland freight cost
- inspection costs
- installation costs
- insurance costs
- insured cost
- intangible costs
- integrated cost
- interest costs
- inventoriable costs
- inventory cost
- inventory costs
- inventory acquisition costs
- inventory possession costs
- investigation costs
- investment costs
- invoiced cost
- issuing cost
- joint cost
- labour costs
- landed cost
- launching cost
- launching costs
- layoff costs
- legal costs
- legitimate costs
- life cycle costs
- life repair cost
- liquidation cost
- litigation costs
- living costs
- loading costs
- loan cost
- long-run average costs
- long-run marginal costs
- low costs
- low operating costs
- lump-sum costs
- machining cost
- maintenance costs
- maintenance-and-repair costs
- management costs
- man-power cost
- man-power costs
- manufacturing cost
- manufacturing costs
- manufacturing overhead costs
- marginal costs
- marginal-factor costs
- maritime costs
- marketing costs
- material costs
- material handling costs
- merchandising costs
- miscellaneous costs
- mixed cost
- mounting costs
- net cost
- nominal cost
- nonmanufacturing costs
- obsolescence costs
- offering cost
- one-off costs
- one-off costs of acquiring land, buildings and equipment
- one-shot costs
- operating costs
- operation costs
- operational costs
- opportunity costs
- order cost
- ordering cost
- order initiation cost
- ordinary costs
- organization costs
- organizational costs
- original cost
- original cost of the assets
- original cost of capital
- out-of-pocket costs
- overall cost
- overall costs
- overhead costs
- overtime costs
- own costs
- owning costs
- packaging cost
- packing cost
- past costs
- past sunk costs
- payroll cost
- payroll costs
- penalty cost
- penalty costs
- period costs
- permissible costs
- personnel costs
- piece costs
- planned costs
- postponable costs
- predetermined costs
- prepaid costs
- preproduction costs
- prime cost
- processing costs
- procurement costs
- product cost
- production cost
- production costs
- product unit cost
- progress-generating costs
- progressive costs
- prohibitive costs
- project costs
- project development cost
- projected costs
- promotional costs
- protected costs
- publicity costs
- purchase costs
- purchasing costs
- pure costs of circulation
- quality costs
- quality-inspection costs
- real cost
- real costs
- recall costs
- reconstruction cost
- recoverable cost
- recurring costs
- reduction costs
- reimbursable cost
- relative cost
- relevant costs
- removal costs
- renewal cost
- reoperating costs
- reoperation costs
- reorder cost
- repair cost
- repair costs
- replacement cost
- replacement costs
- replacement cost at market rates
- replacement cost of borrowing
- replacement cost of capital assets
- replacement cost of equipment
- replacement depreciation cost
- replenishment cost
- reproduction cost
- reproduction costs
- research costs
- research and development costs
- reservation costs
- rework costs
- rising costs
- road maintenance costs
- running costs
- run-on costs
- salvage cost
- salvage costs
- scheduled costs
- scrap cost
- selling costs
- semi-variable costs
- service costs
- servicing costs
- setting-up costs
- set-up costs
- shadow costs
- shelter costs
- shipping costs
- shortage costs
- single cost
- social costs
- social marginal costs
- social overhead costs
- sorting costs
- special costs
- specification costs
- spoilage costs
- staff costs
- stand costs
- standard cost
- standard costs
- standard direct labour costs
- standard direct materials cost
- standard factory overhead cost
- standing costs
- start-up costs
- stepped costs
- stocking cost
- stockout costs
- storage costs
- sunk costs
- supervision costs
- supplementary costs
- supplementary costs of circulation
- tangible costs
- target cost
- target costs
- taxable cost of shares
- tentative cost
- time-related cost
- total cost
- training cost
- training costs
- transaction costs
- transfer costs
- transhipment costs
- transport costs
- transportation costs
- travel costs
- travelling costs
- trim costs
- true cost
- true costs
- trust cost
- unamortized cost
- unavoidable costs
- underwriting cost
- unexpired costs
- unit cost
- unit costs
- unloading costs
- unrecovered cost
- unscheduled costs
- upkeep costs
- upward costs
- utility's costs
- variable costs
- variable capital costs
- wage costs
- war costs
- warehouse costs
- warehousing costs
- weighted average cost
- welfare costs
- wintering costs
- working cost
- working costs
- costs for bunker
- costs for storing
- costs of administration
- cost of appraisal
- cost of arbitration
- cost of borrowing
- cost of boxing
- cost of bunker
- cost of capital
- cost of capital deeping
- cost of carriage
- cost of carry
- cost of carrying inventory
- costs of circulation
- cost of civil engineering work
- cost of construction
- cost of a contract
- cost of credit
- cost of delivery
- cost of demonstration
- cost of discounting
- cost of disposal
- cost of education
- cost of equipment
- cost of equity capital
- cost of filing
- cost of financing
- cost of fixed capital
- cost of funds
- cost of goods
- cost of haulage
- cost of hotel accommodation
- costs of housing
- costs of idleness
- cost of installation
- cost of insurance
- costs of inventory
- cost of issue
- cost of labour
- cost of a licence
- cost of living
- cost of manpower
- cost of manufacture
- cost of manufactured goods
- cost of manufacturing
- costs of material
- costs of material inputs
- cost of money
- cost of obtaining funds
- costs of operations
- cost of an order
- cost of packaging
- cost of packing
- cost of postage
- costs of production
- cost of product sold
- cost of a project
- cost of publication
- cost of putting goods into a saleable condition
- cost of reclamation
- cost of reinsurance
- costs of reliability
- cost of renting
- cost of renting a trading post
- cost of repairs
- costs of routine maintenance
- cost of sales
- costs of sales
- cost of scrap
- cost of service
- cost of servicing
- costs of shipping
- cost of storage
- cost of a suit
- costs of supervision
- cost of tare
- costs of trackage
- costs of transportation
- cost of work
- cost per inquiry
- costs per unit
- above cost
- at cost
- at the cost of
- at extra cost
- below cost
- less costs
- minus costs
- next to cost
- under cost
- with costs
- without regard to cost
- exclusive of costs
- free of cost
- cost of market, whichever is lower
- cost plus percentage of cost
- absorb costs
- allocate costs
- assess the cost
- assess costs
- assume costs
- award costs against smb.
- bear costs
- calculate costs
- charge cost
- compute the cost
- cover the cost
- cover costs
- curb costs
- curtail costs
- cut down on costs
- cut production costs
- decrease the cost
- defray the costs
- determine the cost
- disregard costs
- distort the cost
- distribute costs
- entail costs
- estimate costs
- exceed the cost
- impose costs
- increase cost
- incur costs
- inflict economic and social costs
- involve costs
- itemize costs
- keep down costs
- meet the cost
- meet costs
- offset the cost
- offset the costs
- offset high interest costs
- overestimate production costs
- pay costs
- prune away costs
- push up costs
- recompense the cost
- recoup the cost
- recover costs
- reduce costs
- refund the cost
- revise the cost
- save costs
- sell at a cost
- share the cost
- slash costs
- split up the cost
- trim costs
- write off costs
- write off costs against revenues
- write off capital costs2. v1) стоить -
5 damage
ˈdæmɪdʒ
1. сущ.
1) вред;
повреждение, поломка;
убыток, ущерб( from, to) Was there much damage to the car? ≈ Сильно ли повреждена машина? The damage done to the house was extensive. ≈ Дом очень сильно пострадал. fire damage, damage from the fire ≈ повреждения от пожара brain damage ≈ разрушение, повреждение мозга material damage, property damage ≈ материальный ущерб irreversible brain damage ≈ необратимое разрушение мозга grave damage to one's reputation ≈ тяжелый удар по чьей-либо репутации grave damage, great damage, serious damage, severe damage ≈ тяжелый ущерб extensive damage, irreparable damage, lasting damage, permanent damage, widespread damage ≈ невосстановимые убытки, потери light damage, slight damage ≈ незначительные убытки, потери, повреждение cause damage do damage to inflict damage on suffer damage sustain damage repair damage undo damage Syn: harm, injury
2) мн.;
юр. убытки;
возмещение убытков to bring an action of damages against smb. ≈ предъявить кому-л. иск за убытки The court awarded damage. ≈ Суд принял решение о возмещении убытков. to award damage ≈ возмещать убытки to claim for damage ≈ возбуждать иск о возмещении убытков to pay damage ≈ возмещать убытки to recover damage ≈ возмещать убытки to receive damage ≈ получать возмещение убытков to sue for damage ≈ возбуждать иск о возмещении убытков compensatory damage ≈ компенсационные выплаты exemplary damage ≈ типовая компенсация nominal damage ≈ номинально-символические убытки Syn: harm, compensation
3) сл. стоимость, трата, расход What's the damage? ≈ Сколько стоит? Syn: cost
1., expense
2. гл.
1) повреждать, портить, наносить ущерб, убыток to damage badly ≈ сильно повреждать easily damaged ≈ слегка поврежденный A large number of bombs had been dropped to damage an area intensively. ≈ Было сброшено большое количество бомб, чтобы полностью разрушить территорию. Syn: harm
2., hurt
2.
2) бесславить, бесчестить, дискредитировать, пятнать It shall go hard but we shall damage the theory. ≈ Будет тяжело, но мы дискредитируем эту теорию. A calumny damaged his reputation. ≈ Клеветнические измышления запятнали его репутацию. вред, повреждение;
поломка, порча;
убыток, ущерб, урон - to the * of smth. во вред чему-л. - severe * серьезный ущерб;
- physical * механическое повреждение - blast * разрушения, вызываемые ударной волной - diplacement * (специальное) повреждение кристаллической решетки в результате смещения атомов - * beyond repair неустранимое повреждение - to sustain great * сильно пострадать, быть серьезно поврежденным - to do /to cause/ * (to) причинять убытки;
наносить ущерб;
портить;
вредить, подрывать;
причинять беспокойство - the fire caused great * to the house дом сильно пострадал от пожара - this has done severe * to his reputation это серьезно подорвало его репутацию (юридическое) убытки;
компенсация за убытки, возмещение убытков - action for *s иск о возмещении убытков - to claim *s требовать возмещения убытков - to repair the *s возмещать убытки - to sue for а thousand dollars in *s требовать через суд тысячу долларов в порядке компенсации за убытки - to recover *s получать компенсацию за убытки - to be awarded * получить право на возмещение убытков часто pl (разговорное) стоимость, расход - whal's the * почем? - I'll stand the *s я плачу, я угощаю, угощенье за мой счет( устаревшее) невыгода, неудобство повреждать;
портить;
причинять ущерб, убыток - to * а house повредить дом - the luggage was badly *d bу fire багаж сильно пострадал от огня - war *s cities война несет разрушение городам вредить, мешать, портить - this will * his prospects это повредит его карьере - her face was not *d bу time время не оставило следов на ее лице повредить;
подбить, ушибить - to * one's nose разбить нос - her appearance was *d на ее лице были следы ушибов дискредитировать, чернить, пятнать - his reputation was *d его репутация была подорвана портиться acceptable ~ допустимый ущерб alleged ~ инкриминируемый ущерб ascertain ~ страх. устанавливать размер ущерба ~ pl юр. убытки;
компенсация за убытки;
to bring an action of damages( against smb.) предъявить (кому-л.) иск за убытки cargo ~ мор. страх. повреждение груза cause ~ вызывать повреждение cause ~ приносить убыток cause ~ причинять ущерб collateral ~ дополнительный ущерб collision ~ повреждение при столкновении collision ~ страх. ущерб при столкновении component ~ частичное повреждение concealed ~ скрытый ущерб consequential ~ косвенный ущерб contact ~ повреждение контактов contact ~ разрушение контактов corrosion ~ страх. ущерб от коррозии criminal ~ преступное причинение ущерба crop ~ потеря урожая damage авария ~ вред;
повреждение ~ вред ~ наносить урон ~ наносить ущерб, убыток ~ наносить ущерб ~ повреждать, портить ~ повреждать ~ повреждение ~ позорить, дискредитировать ~ поломка ~ портить ~ порча ~ (тж. pl) разг. стоимость;
what's the damage? сколько это стоит?;
I will stand the damages я заплачу ~ терпеть аварию ~ pl юр. убытки;
компенсация за убытки;
to bring an action of damages (against smb.) предъявить (кому-л.) иск за убытки ~ убыток;
ущерб ~ убыток ~ урон ~ разг. ушибить, повредить (о частях тела) ~ ущерб ~ ущерб от аварии ~ by damp повреждение сыростью ~ by falling stones повреждение падающими камнями ~ by fire повреждение огнем ~ by fire повреждение пожаром ~ by insects повреждение насекомыми ~ by water повреждение водой ~ of earlier date повреждение более раннего периода ~ to cargo повреждение груза ~ to cargo порча груза ~ to goods in custody повреждение товара, находящегося под охраной ~ to health ущерб здоровью ~ to hull повреждение корпуса судна ~ to machinery повреждение оборудования ~ to person ущерб личности ~ to property материальный ущерб ~ to property повреждение имущества property: damage to ~ ущерб имуществу ~ to property of others ущерб, причиненный чужой собственности ~ to rented property повреждение арендуемого имущества database ~ вчт. повреждение базы данных economic ~ экономический ущерб ensuing ~ возникающий ущерб environmental ~ разрушение окружающей среды environmental ~ ущерб окружающей среде exposure to ~ незащищенность от повреждения extensive ~ значительный ущерб fire ~ повреждение от огня fire ~ ущерб от пожара frost ~ повреждение от заморозков general ~ общий ущерб gradual ~ постепенное повреждение hailstorm ~ страх. убыток, причиненный градом hidden ~ скрытый ущерб high-water ~ страх. ущерб, причиненный паводком hull ~ повреждение корпуса ~ (тж. pl) разг. стоимость;
what's the damage? сколько это стоит?;
I will stand the damages я заплачу ice ~ повреждение от льда indirect ~ косвенный ущерб inherent vice ~ ущерб вследствие врожденного порока malicious ~ злоумышленное причинение вреда material ~ значительный ущерб material ~ материальный ущерб monetary ~ денежный ущерб nonmaterial ~ нематериальный ущерб nonpecuniary ~ неденежный ущерб nonpecuniary ~ неимущественный ущерб nonpecuniary ~ нематериальный ущерб nuclear ~ ущерб, причиненный радиоактивностью own ~ собственный ущерб partial ~ частичный ущерб processing ~ убыток при обработке property ~ имущественный ущерб property ~ урон, причиненный имуществу property ~ ущерб умуществу radiation ~ лучевая болезнь radiation ~ радиационное повреждение radiation ~ радиационное разрушение rainwater ~ ущерб от атмосферных осадков rainwater ~ ущерб от дождя sea ~ повреждение в море sea ~ повреждение груза морской водой seriously ~ терпеть серьезную аварию severe ~ значительный ущерб slight ~ небольшой ущерб slight ~ незначительный ущерб small ~ небольшой ущерб smoke ~ ущерб от дыма snow ~ ущерб от снегопада snow ~ ущерб от снежных заносов substantial ~ существенный ущерб trivial ~ незначительный ущерб underwater ~ повреждение в подводной части корпуса vindictive ~ денежное возмещение, взыскиваемое с ответчика как штраф water ~ ущерб, причиненный водой ~ (тж. pl) разг. стоимость;
what's the damage? сколько это стоит?;
I will stand the damages я заплачу wilful ~ умышленная порча имущества -
6 liability
n1) обязанность; ответственность3) pl долги, задолженность, денежные обязательства4) бухг. пассив
- absolute liability
- acceptance liabilities
- accrued liabilities
- actual tax liability
- additional liabilities
- assessed tax liabilities
- bank liabilities
- business liabilities
- capital liabilities
- carrier's liability
- civil liability
- collective liability
- common law liability
- contingent liabilities
- contract liabilities
- contractual liabilities
- corporate liability
- corporate profits tax liability
- criminal liability
- cross liabilities
- current liabilities
- debt liability
- debtor's liability for payment of the borrowed funds
- deferred liabilities
- deposit liabilities
- direct liability
- eligible liabilities
- employer's liability
- estimated liabilities
- external liabilities
- financial liability
- fixed liabilities
- floating liabilities
- foreign liabilities
- full liability
- government liability
- gross liabilities
- imputed liability
- income tax liability
- indirect liability
- individual liability
- insurance liability
- interest sensitive liabilities
- internal liabilities
- joint liability
- joint and several liability
- licensee's liabilities
- licensor's liability
- legal liability
- limited liability
- liquid liabilities
- long-term liabilities
- material liability
- matured liabilities
- maturing liability
- maximum liability
- noncontractual liability
- noncurrent liabilities
- net liabilities
- off-balance-sheet liability
- other liabilities
- outstanding liabilities
- partnership liabilities
- payroll liabilities
- pension liabilities
- personal liability
- primary liability
- prime liability
- prior-year tax liability
- products liability
- proportional liability
- quick liabilities
- rate-sensitive liabilities
- reserve liability
- secondary liabilities
- secured liability
- short-term liabilities
- sight liability
- solo liability
- tax liability
- time liability
- total liabilities
- trade liabilities
- underwriting liability
- unfunded pension liability
- unlimited liability
- vicarious liability
- year's tax liability
- liability for compensation
- liability for damage
- liability for damages
- liability for debts
- liability for debts and torts
- liability for defects
- liability for endorsement
- liability for infringement
- liability for loss
- liability for partnership debts
- liabilities for settlements
- liability for tax
- liability of an acceptor
- liabilities of a bank
- liability of a carrier
- liability of a drawer
- liability of indemnity
- liability of infringement
- liability on a bill
- liability on a charter
- liability to compensate for damage
- liability to compensate for losses
- liabilities to creditors
- liability to furnish information
- liability to indemnify
- liability to insure
- liability to pay customs duties
- liability to provide maintenance
- liabilities to stockholders
- liabilities under a contract
- without liability
- accept liability
- accrue liabilities
- admit liability
- assume liability
- break down liabilities
- calculate tax liability
- carry as liability
- clear the current liability
- clear off liabilities
- contract liabilities
- create liability
- deny liability
- discharge liabilities
- discharge from liability
- discharge from liabilities
- disclaim liability
- enjoy limited liability
- establish liability
- exclude liability
- exempt liability
- extend liability
- fail to one's liabilities
- fail to meet liabilities
- free from liability
- have liability on a bill
- incur liability
- incur liabilities
- involve liability
- limit liability
- meet liabilities
- minimize tax liability
- modify liabilities
- pay liabilities
- plug the state's unfunded pension liability
- release from liability
- relieve from liability
- repay liabilities
- repudiate liability
- service one's liabilities
- shoulder liability
- take liability upon oneself
- understate tax liability
- undertake liabilityEnglish-russian dctionary of contemporary Economics > liability
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7 expenses
(exes)бухг., фін. витрати; видатки1. кошти або інший вид активів (assets¹), які витрачені або призначені для витрат внаслідок діяльності підприємства; ♦ витрати ведуть до зменшення активів або збільшення заборгованості (liabilities²) внаслідок виплат заробітної плати (wage), зношення (depreciation¹) техніки, устаткування, виплат у страхові фонди, виплат орендної оплати (rent¹) тощо; 2. гроші, які витрачаються на ведення справи і які повертаються працедавцем (employer); ♦ видатки записуються на рахунок витрат (expense account²)═════════■═════════absorbed expenses частина накладних витрат, віднесених на незавершене виробництво • витрати, віднесені на операційний рахунок; accompanying expenses супровідні видатки; accrued expenses нараховані витрати • заборгованість; actual expenses фактичні видатки; administrative expenses адміністративні витрати • витрати на адміністративні потреби; advertising expenses видатки на рекламу • витрати на рекламування; agreed expenses узгоджені витрати; allowable expenses витрати, на які існує податкова знижка; amortization expenses амортизаційні відрахування • витрати на амортизацію; annual expenses річні витрати; anticipated expenses передбачені витрати; arbitration expenses арбітражні видатки; assignable expenses прямі витрати; auditing expenses видатки на ревізію • витрати на проведення аудиторської перевірки • витрати на аудит; average expenses середні витрати; bad debt expenses витрати на безнадійні борги; banking expenses банківські видатки; budget expenses кошторис витрат; budgeted expenses кошторисні витрати; building expenses будівельні видатки; business expenses ділові витрати • витрати підприємців • торговельні витрати; calculated expenses підраховані витрати; capitalized expenses капітальні витрати • капіталізовані витрати; carrying expenses поточні витрати; cash expenses грошові видатки; claims expenses витрати на одержання страхового відшкодування; clerical expenses канцелярські витрати; commercial expenses торговельні витрати; compensation expenses компенсаційні витрати; constant expenses постійні витрати; controllable expenses регульовані витрати; current expenses поточні витрати; current operating expenses поточні операційні витрати; custodian expenses витрати, пов'язані зі зберіганням (коштовностей, цінних паперів); customs expenses митні витрати; daily expenses добові видатки; dead expenses непродуктиві витрати • даремні витрати • некорисні витрати; deferred expenses витрати наступного періоду • відстрочені витрати • відкладені видатки; delivery expenses витрати на доставку; depreciation expenses витрати на зношення • амортизаційні відрахування; direct expenses прямі витрати • змінні витрати; directly chargeable expenses витрати, безпосередньо пов'язані з обсягом виробництва; direct manufacturing expenses прямі виробничі витрати; direct shop expenses прямі видатки крамниці; direct store expenses прямі витрати крамниці; discharging expenses витрати на розвантаження; discount expenses витрати за знижкою • витрати за дисконтуванням; distribution expenses витрати на збут; entertainment expenses представницькі витрати; equipment maintenance expenses витрати на установку обладнання; estimated expenses сподівані витрати • передбачені витрати; extra expenses додаткові видатки; extraordinary expenses надзвичайні витрати; factory expenses виробничі витрати; financial expenses фінансові витрати; financing expenses витрати на фінансування; fixed expenses постійні витрати; formation expenses організаційні витрати при реєстрації нового підприємства; forwarding expenses витрати на пересилання товарів; freight expenses витрати на перевезення; general expenses загальні витрати • адміністративні витрати; general operating expenses загальнопідприємницькі витрати; handling expenses витрати на обробку • витрати на опрацювання; hauling expenses витрати на перевезення; incidental expenses побічні видатки; incurred expenses зазнані витрати; indirect expenses непрямі витрати • побічні витрати; indirect manufacturing expenses виробничі накладні витрати; initial expenses початкові витрати; installation expenses витрати на монтаж; insurance expenses витрати на страхування; interest expenses видатки на виплату відсотків; law expenses судові видатки; legal expenses судові видатки • витрати на ведення судової справи; living expenses витрати на життя; loading expenses вантажні витрати; maintenance expenses витрати на технічне обслуговування; management expenses витрати на управління; manufacturing expenses загальновиробничі видатки • загальновиробничі накладні витрати • виробничі витрати; marketing expenses торговельні витрати • витрати на організацію збуту; material expenses матеріальні витрати; miscellaneous expenses різноманітні накладні витрати; noncontrollable expenses нерегульовані витрати; nonoperating expenses витрати, не пов'язані з основним видом діяльності; office expenses канцелярські видатки; operating expenses операційні витрати • поточні видатки • експлуатаційні витрати; organizational expenses організаційні витрати; out-of-pocket expenses змінні витрати (у транспортних операціях) • наявні видатки • кишенькові витрати; overhead expenses накладні витрати; packing expenses витрати на пакування; particular expenses особливі витрати; per capita expenses витрати на душу населення; period expenses витрати звітного періоду; permissible expenses дозволені витрати; personal expenses особисті витрати; petty expenses дрібні витрати; planned expenses плановані витрати; pocket expenses кишенькові витрати; preliminary expenses підготовчі витрати • витрати на формування; prepaid expenses авансовані кошти • заздалегідь оплачені витрати • витрати, які проведені авансом; preparation expenses витрати на підготовчі операції; processing expenses видатки на обробку; professional expenses витрати на послуги спеціаліста; promotional expenses витрати на стимулювання збуту; promotion and sales expenses витрати на рекламу і збут; publicity expenses рекламні видатки; quality expenses витрати на забезпечення якості; reasonable expenses обґрунтовані витрати; recovery expenses витрати на інкасо; recurring expenses періодичні витрати; reimbursed expenses відшкодовувані витрати; reinsurer's expenses витрати перестрахувальника; relocation expenses витрати, пов'язані з переміщенням; removal expenses витрати на переїзд • витрати на переміщення; rent expenses витрати на оренду; repair expenses ремонтні витрати; running expenses поточні витрати; salvage expenses витрати на рятування вантажу; segment expenses операційні витрати; selling expenses торговельні витрати • витрати на збут продукції; service expenses витрати на обслуговування; shipping expenses видатки на перевезення; standing expenses постійні витрати; storage expenses витрати на зберігання; sundry expenses різні витрати • інші витрати; total expenses загальні витрати; towage expenses витрати на буксирування; trade expenses торговельні витрати; transhipment expenses витрати на перевантаження; transportation expenses транспортні витрати • перевозові витрати; travelling expenses подорожні видатки • витрати у відрядженні; uncontrollable expenses нерегульовані витрати; unforeseen expenses непередбачені витрати; unloading expenses видатки на розвантаження; unscheduled expenses позапланові витрати; variable expenses змінні витрати; warranty expenses витрати на гарантований ремонт; wheeling expenses повторювані витрати; working expenses поточні видатки • виробничі видатки • експлуатаційні витрати═════════□═════════less expenses відраховуючи видатки; minus expenses відраховуючи видатки; free of expenses без витрат; expenses charged forward з післяплатою за витрати; expenses deducted відраховуючи видатки; expenses for the account of витрати на рахунок кого/чого; expenses for protesting a bill витрати на опротестування векселя; expenses in foreign exchange валютні витрати; expenses of carriage витрати на перевезення; expenses of the carrier видатки фрахтівника; expenses of collection витрати на інкасування; expenses of discharge видатки на розвантаження; expenses of haulage видатки на перевезення; expenses of the insured видатки страхувальника; expenses of the parties витрати сторін; expenses of production витрати виробництва; expenses of representation представницькі витрати; expenses of reproduction витрати на відтворення; expenses of shipping витрати на перевезення; expenses of storage видатки на зберігання; expenses of trackage витрати на перевезення; expenses of transhipping витрати на перевантаження; expenses of transportation видатки на перевезення; expenses on materials видатки на матеріали; expenses on patenting procedure витрати на патентування; expenses on repairs витрати на ремонт; expenses prepaid витрати, оплачені заздалегідь; to absorb expenses брати/взяти на себе витрати • оплачувати/оплатити видатки; to allocate expenses розподіляти/розподілити витрати; to apportion expenses розподіляти/розподілити витрати; to assess expenses оцінювати/оцінити видатки; to bear expenses брати/взяти на себе витрати; to calculate expenses підраховувати/підрахувати витрати; to charge expenses to the account of відносити/віднести витрати на рахунок кого/чого; to claim expenses заявляти/заявити витрати • заявляти/заявити видатки; to compensate for expenses виплачувати/виплатити (кому) за видатки • відшкодовувати/відшкодувати витрати; to cover expenses покривати/покрити видатки; to curtail expenses скорочувати/скоротити витрати • зменшувати/зменшити витрати; to defray expenses покривати/покрити витрати; to double expenses подвоювати/подвоїти витрати • збільшувати/збільшити витрати вдвічі; to estimate expenses оцінювати/оцінити витрати • підраховувати/підрахувати приблизно витрати; to halve expenses зменшувати/зменшити витрати наполовину • ділити/поділити витрати навпіл; to increase expenses збільшувати/збільшити видатки; to incur expenses зазнавати/зазнати витрат • витрачатися; to indemnify for expenses виплачувати/виплатити (кому) за видатки • відшкодовувати/відшкодувати витрати; to itemize expenses перераховувати/перерахувати витрати по пунктах; to limit expenses обмежувати/обмежити витрати; to meet expenses сплачувати/сплатити видатки; to offset expenses компенсувати витрати • відшкодовувати/відшкодувати витрати; to participate in expenses ділити/поділити витрати; to pay expenses оплачувати/оплатити витрати • сплачувати/сплатити витрати; to pool expenses організовувати/організувати витрати об'єднаною компанією; to prepay expenses оплачувати/оплатити витрати заздалегідь; to recompense expenses компенсувати витрати • відшкодовувати/відшкодувати витрати; to recover expenses одержувати/ одержати відшкодування за видатки; to reduce expenses зменшувати/зменшити витрати; to refund expenses відшкодовувати/відшкодувати витрати; to reimburse expenses повертати/повернути видатки • відшкодовувати/відшкодувати витрати; to repay expenses повертати/повернути гроші за видатки • відшкодовувати/ відшкодувати витрати; to save on expenses заощаджувати/заощадити на видатках; to share expenses поділити видатки; to waive expenses звільняти/звільнити від видатків • покривати/ покрити видатки* * *затрати; витрати; витрати ( які підлягають відшкодуванню) -
8 liability
1) ответственность, обязанность2) обязательство; долг, задолженность3) бухг. пассив4) помеха, препятствие, обуза• -
9 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
-
10 expense
1) расход, трата2) pl расходы, издержки, затраты• -
11 damage
1. n1) повреждение, поломка; порча; ущерб, убыток2) pl возмещение ущерба, убытков, компенсация за убытки
- accident damage
- accident damage to fixed capital
- accidental damage
- actual damage
- aircraft damage
- anticipatory damages
- chafing damage
- compensatory damages
- concealed damage
- consequential damages
- considerable damage
- contemptuous damages
- crop damage
- discretionary damages
- disproportionate damages
- environmental damage
- excessive damages
- exemplary damages
- extensive damage
- external damage
- external packing damage
- fair damages
- frost damage
- gale damage
- general damages
- grave damage
- great damage
- heavy damage
- hidden damage
- indirect damage
- insect damage
- irreparable damage
- liquidated damages
- loading damage
- lump-sum damages
- maintenance damage
- major damage
- marginal damage
- material damage
- mechanical damage
- minimal damage
- minor damage
- mitigated damages
- monetary damage
- money damages
- mould damage
- negligible damage
- nominal damages
- ordinary damages
- part damage
- partial damage
- pecuniary damage
- punitive damages
- real damages
- recoverable damage
- rust damage
- sea damage
- sentimental damage
- serious damage
- severe damage
- slight damage
- special damage
- specific damage
- stevedore damage
- stipulated damages
- substantial damages
- surface damage
- sweat damage
- transit damage
- transport damage
- treble damages
- unliquidated damages
- vibration damage
- warehouse damage
- water damage
- weather damage
- wet damage
- damages at large
- damage by collision
- damage by hooks
- damage by jettison
- damage by rodents
- damage by sea water
- damage by water
- damage during transportation
- damages for detention
- damage from handling operations
- damage in storage
- damage in transit
- damage through deprivation of use
- damage to the agriculture
- damage to cargo
- damage to the environment
- damage to equipment
- damage to goods
- damage to the marking
- damage to packing
- damage to persons
- damage to property
- damage to roads
- liable for damages
- adjust damages
- ascertain damages
- assess the damage
- assess damages
- avoid damage
- award damages
- cause damage
- claim damages
- declare damage
- determine the extent of damages
- discover damage
- do damage
- eliminate the damage
- estimate the damage
- experience damage
- fix damages
- incur damages
- indemnify against damage to property
- indemnify for the damage
- indemnify for damages
- inflict damage
- obtain damages
- offset damages
- patch the damage
- pay damages
- protect against damage
- receive damages
- recover damages
- refund damages
- remedy the damage
- repair the damage
- repair damages
- safeguard from damage
- subject to damage
- sue for damages
- suffer damage
- sustain damage2. vпортить; причинять ущербEnglish-russian dctionary of contemporary Economics > damage
-
12 damage
1. n1) ущерб; урон, убыток; вред; повреждение2) pl убытки, потери; компенсация за убытки, компенсация за потери, возмещение убытков, возмещение потерь•to award damages against smb — принимать судебное постановление, обязывающее кого-л. возместить убытки
to be responsible for damage caused to smb — нести ответственность за ущерб, причиненный кому-л.
to cause damage to smth — наносить / причинять ущерб / урон чему-л.
to deal a damage — наносить / причинять ущерб
to demand indemnities for damages — требовать компенсации / возмещения убытков
to incur damage to smth — наносить / причинять ущерб / урон чему-л.
to inflict severe damage (on smth) — наносить / причинять огромный ущерб чему-л.
to lay damages at smb — взыскивать убытки с кого-л.
to pay $... in damages — возмещать убытки в сумме... долларов
to repair the damages caused in a recent earthquake — восстанавливать повреждения, вызванные недавним землетрясением
to suffer serious damage — нести значительный ущерб / значительные потери
to sustain a damage — нести ущерб / урон
- anticipatory damagesto the damage of smth — в ущерб / во вред чему-л.
- collateral damage
- considerable damage
- criminal damage
- ecological damage
- economic damage
- environmental damage
- first-strike offensive damages
- heavy damage
- indirect damage to a country's economy
- irreparable damage
- irreversible damage
- libel damages
- little damage
- long-term damage
- material damage
- money damage
- moral damage
- political damage
- recovery of damages
- reparation of war damage
- spiritual damage
- substantial damage
- tangible damage
- the total cost of the damage is estimated at $... mln.
- untold damage
- vindictive damages
- war damage
- weather damage 2. v1) повреждать, причинять ущерб, наносить ущерб2) дискредитировать, чернить• -
13 cost
1) стоимость, цена; себестоимость2) расход; счёт3) ком. оценивать•- cost of certification - cost of civil engineering works - cost of delivery - cost of designing - cost of erection works - cost of loading - cost of maintenance - cost of materials - cost of operation - cost of price - cost of service - cost of starting-up and adjustment works - cost of survey and research works - cost of transportation - cost of upkeep - above cost - actual cost of construction - added value cost - agreed cost - assembly cost - calculation of cost - capitalized cost - capitalized total cost - construction cost - current cost - direct labour cost - erection cost - estimated cost - extra cost - fabricating cost - final cost - flat cost - initial cost - inspection cost - installation cost - insurance cost - labour costs - low cost construction - maintenance costs - mounting cost - operating costs - original cost - overhaul cost - overhead costs - prime cost - purification costs - repair cost - running cost - standard cost - testing cost - training cost - unit cost - water cost - working costscost and maintenance (C&M) — содержание и обслуживание (обозначение статуса здания или оборудования, которое показывает, что в настоящее время в силу определённых причин объект не используется, но сохраняется в хорошем состоянии и может быть быстро введён в эксплуатацию)
* * *стоимость; pl расходы, затраты, издержки- cost of accident
- actual project cost
- adjusted base cost
- amortization costs
- average cost per man-hour
- basic cost
- capital cost
- carrying costs
- construction cost
- current costs
- daily operating costs
- delivery cost
- design costs
- design construction cost
- direct costs
- direct operating costs
- estimated cost
- estimated project costs
- fabrication cost
- first costs
- forecasting cost
- indirect costs
- labor costs
- labor costs for individual work items
- labor cost per hour
- life-cycle costs
- maintenance costs
- marketing costs
- material costs
- operating costs
- overhead costs
- penalty cost
- planning costs
- prime cost
- project cost
- prorated costs
- restoration costs
- road operation cost
- running cost
- site cost
- storage costs
- structural costs
- target cost
- traffic operation cost
- unit cost
- utility costs
- wage costs
- working costs
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