-
121 lower away
[ʹləʋə(r)əʹweı] phr v мор.1. травитьlower away easy! - травить помалу!
2. спускать (шлюпку, паруса) -
122 lower chamber
[͵ləʋəʹtʃeımbə] = Lower House -
123 lower chamber
гос. упр. нижняя палата парламентаSyn:See: -
124 lower cost or market
-
125 lower house
гос. упр. = lower chamber -
126 lower of cost and net realizable value rule
учет правило выбора меньшего из затрат и чистой цены возможной реализации* (метод оценки запасов и незавершенного производства, при котором в финансовой отчетности указывается меньшая величина из суммы затрат и чистой цены возможной реализации)See:Англо-русский экономический словарь > lower of cost and net realizable value rule
-
127 lower of cost or market
сокр. LCM упр., учет наименьшая из двух: себестоимость или цена возможной продажи* (метод оценки, при котором стоимость актива принимается равной либо рыночной цене, либо стоимости приобретения (производства) данного актива в зависимости от того, какая из них является меньшей)See:ceiling 5) а), lower of cost and net realizable value rule, specific identification, retail inventory method, weighted average inventory method, first in first out, last in first out, gross margin method* * *. . Словарь экономических терминов .Англо-русский экономический словарь > lower of cost or market
-
128 lower of cost or market method
упр., учет = lower of cost or marketАнгло-русский экономический словарь > lower of cost or market method
См. также в других словарях:
Lower East Side — Historic District U.S. National Register of Historic Places U.S. Historic district … Wikipedia
Lower Manhattan — Lower Manhattan, pictured in 2008 Lower Manhattan is the southernmost part of the island of Manhattan, the main island and center of business and government of the City of New York. Lower Manhattan or downtown is defined most commonly as the area … Wikipedia
Lower Sorbian language — Lower Sorbian Dolnoserbski, Dolnoserbšćina Pronunciation [ˈdɔlnɔˌsɛrskʲi] Spoken in Germany Region Brandenburg … Wikipedia
Lower East Side — in Manhattan (blau markiert) Die Lower East Side (LES) ist der Teil von Manhattan in New York City, der am südöstlichen Ende der Insel am East River liegt. Inhaltsverzeichnis … Deutsch Wikipedia
Lower Austria — Niederösterreich State of Austria … Wikipedia
Lower third — Lower Third: Jimmy Wales Wikimedia Foundation In the television industry (especially in North America), a lower third is a graphic placed in the title safe lower area of the screen, though not necessarily the entire lower third of it, as the name … Wikipedia
Lower case — (also lower case or lowercase ), minuscule, or small letters are the smaller form of letters, as opposed to upper case or capital letters, as used in European alphabets (Greek, Latin, Cyrillic, and Armenian). For example, the letter a is lower… … Wikipedia
Lower Navarre — Nafarroa Beherea Flag … Wikipedia
Lower Hutt District — Lower Hutt Lower Hutt Awakairangi Panorama de Lower Hutt, le port de Wellington et Petone la nuit … Wikipédia en Français
Lower Saxon Wadden Sea National Park — Nationalpark Niedersächsisches Wattenmeer IUCN Category II (National Park) … Wikipedia
Lower — Low er, v. t. [imp. & p. p. {Lowered}; p. pr. & vb. n. {Lowering}.] [From {Low}, a.] 1. To let descend by its own weight, as something suspended; to let down; as, to lower a bucket into a well; to lower a sail or a boat; sometimes, to pull down;… … The Collaborative International Dictionary of English