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1 transactions method
гос. фин. = invoice method -
2 matching transactions method
English-russian dctionary of contemporary Economics > matching transactions method
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3 matching transactions method
English-russian dctionary of diplomacy > matching transactions method
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4 method
n
- abbreviated method
- accelerated method
- accounting method
- accretion method
- accrual method
- accrued benefit valuation method
- actual cost method
- actuarial method
- adequate method
- ad hoc method
- advanced method
- advertising method
- age-life method of depreciation
- amortization method
- approximation method
- assessment method
- automated processing method
- backtracking method
- balance method
- batch method of production
- bidding methods
- block booking method
- bookkeeping method
- branch-and-bound method
- by-product method of cost accounting
- calculation method
- capital-intensive method of production
- case study method
- cash receipts and disbursements method of accounting
- common methods of fraud
- completed contract method
- complete elimination method
- composition ratio method
- continual review method
- control method
- conventional method
- conventional production methods
- costing method
- cost-based methods
- cost depletion method
- cost-plus method
- cost-recovery method
- cost-saving method
- credit-scoring method
- critical path method
- declining-balance depreciation method
- depreciation method
- design methods
- direct method of depreciation
- direct method of standardization
- direct write-off method
- discounted cash flow method
- distributing method
- distribution method
- double-declining-balance depreciation method
- double description method
- double entry method
- economical method
- effective method
- efficient method
- estimating method
- evaluation method
- fabrication method
- fifo costing method
- first in, first out costing method
- forecasting method
- general method
- generalized method
- genetic engineering method
- graduation method
- graph method
- gross method
- gross profit method
- index method
- indexing method
- industrial method
- inspection method
- installment sale method
- inventory method
- inventory valuation method
- investment valuation method
- irregular method of write-off
- item-by-item method
- job method of cost accounting
- job order method of cost accounting
- joint product method of cost accounting
- kid-glove methods
- labour-hour method of depreciation
- lean production methods
- least-squares method
- lifo costing method
- last in, first out costing method
- loading method
- machine-hour method
- machine-hour rate depreciation method
- machining method
- mail questionnaire method
- major category method
- manual methods
- manufacturing method
- matching transactions method
- materials moving methods
- net method
- network method
- normal method
- numerical method
- one-factor-at-a-time method
- operating method
- output method of depreciation
- packaging method
- packing method
- patentable method
- patented method
- payback method
- periodic inventory method
- perpetual inventory method
- perturbation method
- physical volume method
- playback method
- point method
- prediction methods
- present value method
- pricing method
- prime cost method
- process method of cost accounting
- processing method
- production methods
- production method of depreciation
- production control method
- profit split method
- progressive methods
- quality control method
- quantitative method
- random observation method
- ranking method
- reducing balance method of depreciation
- reinterview method
- replacement method of depreciation
- resale price method
- retirement method of depreciation
- risk management method
- safe method
- sample method
- sampling method
- saturation method
- scheduling method
- scientific method
- searching method
- sequential method
- service output depreciation method
- short method
- simplex method
- sinking fund method of depreciation
- special method
- standard method
- statistical method
- stochastic approximation method
- straight line method
- straight-line method of depreciation
- straight line depreciation method
- straight-line flow method
- sum of the digits method of depreciation
- sum of the years' digits method of depreciation
- systematical method
- table method
- tally sheet method
- taxation method
- teaching methods
- team development method
- test method
- testing method
- total inventory method
- trial and error method
- turnover method
- unit method of depreciation
- unit of production method of depreciation
- unit of production depreciation method
- valuation method
- variational method
- working method
- working hours method of depreciation
- workshop method
- method of accounting
- method of amortization
- method of analysis
- method of assessment
- method of average
- method of calculation
- method of characteristics
- method of collaboration
- method of comparison
- methods of construction
- method of conveyance
- method of cooperation
- method of delivery
- method of depreciation
- method of designated routes
- method of display
- method of distribution
- methods of dodging taxes
- method of estimation
- method of evaluation
- method of exclusion
- method of feasible directions
- method of finance
- method of financing
- method of forwarding
- method of identification
- method of indirect export
- method of indirect import
- method of inspection
- method of leading averages
- method of leading variables
- method of levying duties
- methods of management
- method of manufacture
- method of operation
- method of ordering
- method of packaging
- method of packing
- method of payment
- method of planning
- method of production
- method of promotion
- method of quality determination
- methods of regulation
- method of reimbursement
- method of sales promotion
- method of sampling
- method of settlement
- method of shipment
- method of shipping
- method of smoothing
- method of solution
- method of stowage
- method of stowing
- method of successive approximation
- methods of trading
- methods of training
- method of transportation
- method of working
- cost or market whichever is lower method of inventory valuation
- adopt a method
- apply a method
- develop a method
- employ a method
- follow a method
- introduce a method
- practise a method
- realize a method
- repeal a method
- revise a method
- work out a methodEnglish-russian dctionary of contemporary Economics > method
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5 method
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6 invoice method
гос. фин. фактурный метод*, метод счетов-фактур* (метод расчета налога на добавленную стоимость, в соответствии с которым налоговая декларация по НДС составляется с использованием только счетов-фактур, т. е. общая сумма налога к уплате складывается из сумм НДС, рассчитываемых в каждом счете-фактуре; характерен для стран Европейского союза)Syn:See: -
7 indirect method
учет косвенный метод (метод расчета денежных потоков и их представления в отчете о движении денежных средств, при котором чистая прибыль или убыток корректируется на доходы и расходы неденежного характера, а также на изменения неденежных статей баланса организации)See:* * *. . Словарь экономических терминов . -
8 indirect reconciliation method
A method of deriving the net income provided by operating activities by adjusting for revenue and expense items that do not result from cash transactions.English-Arabic terms dictionary > indirect reconciliation method
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9 transaction
сущ.1) эк., юр. сделка, трансакция; дело; (экономическая) операцияgoods transaction — товарная сделка, сделка купли-продажи
Syn:bargain 1)See:barter transaction, credit transaction, customer transaction, debit transaction, export transaction, import transaction, marketing transaction, supplier transaction, wholesale transaction, contract law, contract of sale of goods, sale, transaction costs, transaction cost economics, highly leveraged transaction, secure electronic transaction, transaction account2) юр. мировая сделка ( урегулирование спора путем компромисса)See:3) учет (хозяйственная) операция (событие или условие, отражаемое на счетах бухгалтерского учета)See:5) мн., эк., иссл. опер. межотраслевые потоки (элементы первого квадранта матрицы межотраслевого баланса, характеризующие объемы продукции, передаваемые непосредственно отраслями-поставщиками отраслям-потребителям)Syn:6) общ. труды, протоколы ( научного учреждения или общества)7) комп. трансакция, обработка запроса
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Trans transaction сделка, операция: 1) купля-продажа ценных бумаг или финансовых инструментов; контрактное обязательство поставить или принять финансовый инструмент по оговоренной цене; см. trade; 2) событие или условие, зафиксированное бухгалтерской записью в учете компании; любая деловая активность, изменяющая финансовая положение компании; 3) депонирование или изъятие денег со счета; 4) платеж, перевод денежных средств.* * *транзакция, операция; сделка. Соглашение между покупателем и продавцом, для продажи актива; . Глоссарий финансовых и биржевых терминов .* * *Банки/Банковские операциибанковская операция, перевод денег, в том числе за границу, для каких-либо целей-----сделка, обмен между сторонамидействие физического или юридического лица, направленное на установление, изменение или прекращение гражданских прав и обязанностей-----действие, направленное на установление, изменение и прекращение правоотношений (прав и обязанностей) юридических и физических лиц -
10 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 . -
11 Lucas, Anthony Francis
SUBJECT AREA: Mining and extraction technology[br]b. 9 September 1855 Spalato, Dalmatia, Austria-Hungary (now Split, Croatia)d. 2 September 1921 Washington, DC, USA[br]Austrian (naturalized American) mining engineer who successfully applied rotary drilling to oil extraction.[br]A former Second Lieutenant of the Austrian navy (hence his later nickname "Captain") and graduate of the Polytechnic Institute of Graz, Lucas decided to stay in Michigan when he visited his relatives in 1879. He changed his original name, Lucie, into the form his uncle had adopted and became a naturalized American citizen at the age of 30. He worked in the lumber industry for some years and then became a consulting mechanical and mining engineer in Washington, DC. He began working for a salt-mining company in Louisiana in 1893 and became interested in the geology of the Mexican Gulf region, with a view to prospecting for petroleum. In the course of this work he came to the conclusion that the hills in this elevated area, being geological structures distinct from the surrounding deposits, were natural reservoirs of petroleum. To prove his unusual theory he subsequently chose Spindle Top, near Beaumont, Texas, where in 1899 he began to bore a first oil-well. A second drill-hole, started in October 1900, was put through clay and quicksand. After many difficulties, a layer of rock containing marine shells was reached. When the "gusher" came out on 10 January 1901, it not only opened up a new era in the oil and gas business, but it also led to the future exploration of the terrestrial crust.Lucas's boring was a breakthrough for the rotary drilling system, which was still in its early days although its principles had been established by the English engineer Robert Beart in his patent of 1884. It proved to have advantages over the pile-driving of pipes. A pipe with a simple cutter at the lower end was driven with a constantly revolving motion, grinding down on the bottom of the well, thus gouging and chipping its way downward. To deal with the quicksand he adopted the use of large and heavy casings successively telescoped one into the other. According to Fauvelle's method, water was forced through the pipe by means of a pump, so the well was kept full of circulating liquid during drilling, flushing up the mud. When the salt-rock was reached, a diamond drill was used to test the depth and the character of the deposit.When the well blew out and flowed freely he developed a preventer in order to save the oil and, even more importantly at the time, to shut the well and to control the oil flow. This assembly, patented in 1903, consisted of a combined system of pipes, valves and casings diverting the stream into a horizontal direction.Lucas's fame spread around the world, but as he had to relinquish the larger part of his interest to the oil company supporting the exploration, his financial reward was poor. One year after his success at Spindle Top he started oil exploration in Mexico, where he stayed until 1905, when he resumed his consulting practice in Washington, DC.[br]Bibliography1899, "Rock-salt in Louisiana", Transactions of the American Institution of Mining Engineers 29:462–74.1902, "The great oil-well near Beaumont, Texas", Transactions of the AmericanInstitution of Mining Engineers 31:362–74.Further ReadingR.S.McBeth, 1918, Pioneering the Gulf Coast, New York (a very detailed description of Lucas's important accomplishments in the development of the oil industry).R.T.Hill, 1903, "The Beaumont oil-field, with notes on other oil-fields of the Texas region", Transactions of the American Institution of Mining Engineers 33:363–405;Transactions of the American Institution of Mining Engineers 55:421–3 (contain shorter biographical notes).WK -
12 Garforth, William Edward
SUBJECT AREA: Mining and extraction technology[br]b. 1845 Dukinfield, Cheshire, Englandd. 1 October 1921 Pontefract, Yorkshire, England[br]English colliery manager, pioneer in machine-holing and the safety of mines.[br]After Menzies conceived his idea of breaking off coal with machines in 1761, many inventors subsequently followed his proposals through into the practice of underground working. More than one century later, Garforth became one of the principal pioneers of machine-holing combined with the longwall method of working in order to reduce production costs and increase the yield of coal. Having been appointed agent to Pope \& Pearson's Collieries, West Yorkshire, in 1879, of which company he later became Managing Director and Chairman, he gathered a great deal of experience with different methods of cutting coal. The first disc machine was exhibited in London as early as 1851, and ten years later a pick machine was invented. In 1893 he introduced an improved type of deep undercutting machine, his "diamond" disc coal-cutter, driven by compressed air, which also became popular on the European continent.Besides the considerable economic advantages it created, the use of machinery for mining coal increased the safety of working in hard and thin seams. The improvement of safety in mining technology was always his primary concern, and as a result of his inventions and his many publications he became the leading figure in the British coal mining industry at the beginning of the twentieth century; safety lamps still carry his name. In 1885 he invented a firedamp detector, and following a severe explosion in 1886 he concentrated on coal-dust experiments. From the information he obtained of the effect of stone-dust on a coal-dust explosion he proposed the stone-dust remedy to prevent explosions of coal-dust. As a result of discussions which lasted for decades and after he had been entrusted with the job of conducting the British coal-dust experiments, in 1921 an Act made it compulsory in all mines which were not naturally wet throughout to treat all roads with incombustible dust so as to ensure that the dust always consisted of a mixture containing not more than 50 per cent combustible matter. In 1901 Garforth erected a surface gallery which represented the damaged roadways of a mine and could be filled with noxious fumes to test self-contained breathing apparata. This gallery formed the model from which all the rescue-stations existing nowadays have been developed.[br]Principal Honours and DistinctionsKnighted 1914. LLD Universities of Birmingham and Leeds 1912. President, Midland Institute 1892–4. President, The Institution of Mining Engineers 1911–14. President, Mining Association of Great Britain 1907–8. Chairman, Standing Committee on Mining, Advisory Council for Scientific and Industrial Research. Fellow of the Geological Society of London. North of England Institute of Mining and Mechanical Engineers Greenwell Silver Medal 1907. Royal Society of Arts Fothergill Gold Medal 1910. Medal of the Institution of Mining Engineers 1914.Bibliography1901–2, "The application of coal-cutting machines to deep mining", Transactions of the Federated Institute of Mining Engineers 23: 312–45.1905–6, "A new apparatus for rescue-work in mines", Transactions of the Institution of Mining Engineers 31:625–57.1902, "British Coal-dust Experiments". Paper communicated to the International Congress on Mining, Metallurgy, Applied Mechanics and Practical Geology, Dusseldorf.Further ReadingGarforth's name is frequently mentioned in connection with coal-holing, but his outstanding achievements in improving safety in mines are only described in W.D.Lloyd, 1921, "Memoir", Transactions of the Institution of Mining Engineers 62:203–5.WKBiographical history of technology > Garforth, William Edward
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13 Perkins, Jacob
[br]b. 9 July 1766 Newburyport, Massachusetts, USAd. 30 July 1849 London, England[br]American inventor of a nail-making machine and a method of printing banknotes, investigator of the use of steam at very high pressures.[br]Perkins's occupation was that of a gold-and silversmith; while he does not seem to have followed this after 1800, however, it gave him the skills in working metals which he would continue to employ in his inventions. He had been working in America for four years before he patented his nail-making machine in 1796. At the time there was a great shortage of nails because only hand-forged ones were available. By 1800, other people had followed his example and produced automatic nail-making machines, but in 1811 Perkins' improved machines were introduced to England by J.C. Dyer. Eventually Perkins had twenty-one American patents for a range of inventions in his name.In 1799 Perkins invented a system of engraving steel plates for printing banknotes, which became the foundation of modern siderographic work. It discouraged forging and was adopted by many banking houses, including the Federal Government when the Second United States Bank was inaugurated in 1816. This led Perkins to move to Philadelphia. In the intervening years, Perkins had improved his nail-making machine, invented a machine for graining morocco leather in 1809, a fire-engine in 1812, a letter-lock for bank vaults and improved methods of rolling out spoons in 1813, and improved armament and equipment for naval ships from 1812 to 1815.It was in Philadelphia that Perkins became interested in the steam engine, when he met Oliver Evans, who had pioneered the use of high-pressure steam. He became a member of the American Philosophical Society and conducted experiments on the compressibility of water before a committee of that society. Perkins claimed to have liquified air during his experiments in 1822 and, if so, was the real discoverer of the liquification of gases. In 1819 he came to England to demonstrate his forgery-proof system of printing banknotes, but the Bank of England was the only one which did not adopt his system.While in London, Perkins began to experiment with the highest steam pressures used up to that time and in 1822 took out his first of nineteen British patents. This was followed by another in 1823 for a 10 hp (7.5 kW) engine with only 2 in. (51 mm) bore, 12 in. (305 mm) stroke but a pressure of 500 psi (35 kg/cm2), for which he claimed exceptional economy. After 1826, Perkins abandoned his drum boiler for iron tubes and steam pressures of 1,500 psi (105 kg/cm2), but the materials would not withstand such pressures or temperatures for long. It was in that same year that he patented a form of uniflow cylinder that was later taken up by L.J. Todd. One of his engines ran for five days, continuously pumping water at St Katherine's docks, but Perkins could not raise more finance to continue his experiments.In 1823 one his high-pressure hot-water systems was installed to heat the Duke of Wellington's house at Stratfield Saye and it acquired a considerable vogue, being used by Sir John Soane, among others. In 1834 Perkins patented a compression ice-making apparatus, but it did not succeed commercially because ice was imported more cheaply from Norway as ballast for sailing ships. Perkins was often dubbed "the American inventor" because his inquisitive personality allied to his inventive ingenuity enabled him to solve so many mechanical challenges.[br]Further ReadingHistorical Society of Pennsylvania, 1943, biography which appeared previously as a shortened version in the Transactions of the Newcomen Society 24.D.Bathe and G.Bathe, 1943–5, "The contribution of Jacob Perkins to science and engineering", Transactions of the Newcomen Society 24.D.S.L.Cardwell, 1971, From Watt to Clausius. The Rise of Thermodynamics in the Early Industrial Age, London: Heinemann (includes comments on the importance of Perkins's steam engine).A.F.Dufton, 1940–1, "Early application of engineering to warming of buildings", Transactions of the Newcomen Society 21 (includes a note on Perkins's application of a high-pressure hot-water heating system).RLH -
14 Paul, Lewis
SUBJECT AREA: Textiles[br]d. April 1759 Brook Green, London, England[br]English inventor of hand carding machines and partner with Wyatt in early spinning machines.[br]Lewis Paul, apparently of French Huguenot extraction, was quite young when his father died. His father was Physician to Lord Shaftsbury, who acted as Lewis Paul's guardian. In 1728 Paul made a runaway match with a widow and apparently came into her property when she died a year later. He must have subsequently remarried. In 1732 he invented a pinking machine for making the edges of shrouds out of which he derived some profit.Why Paul went to Birmingham is unknown, but he helped finance some of Wyatt's earlier inventions. Judging by the later patents taken out by Paul, it is probable that he was the one interested in spinning, turning to Wyatt for help in the construction of his spinning machine because he had no mechanical skills. The two men may have been involved in this as early as 1733, although it is more likely that they began this work in 1735. Wyatt went to London to construct a model and in 1736 helped to apply for a patent, which was granted in 1738 in the name of Paul. The patent shows that Paul and Wyatt had a number of different ways of spinning in mind, but contains no drawings of the machines. In one part there is a description of sets of rollers to draw the cotton out more finely that could have been similar to those later used by Richard Arkwright. However, it would seem that Paul and Wyatt followed the other main method described, which might be called spindle drafting, where the fibres are drawn out between the nip of a pair of rollers and the tip of the spindle; this method is unsatisfactory for continuous spinning and results in an uneven yarn.The spinning venture was supported by Thomas Warren, a well-known Birmingham printer, Edward Cave of Gentleman's Magazine, Dr Robert James of fever-powder celebrity, Mrs Desmoulins, and others. Dr Samuel Johnson also took much interest. In 1741 a mill powered by two asses was equipped at the Upper Priory, Birmingham, with, machinery for spinning cotton being constructed by Wyatt. Licences for using the invention were sold to other people including Edward Cave, who established a mill at Northampton, so the enterprise seemed to have great promise. A spinning machine must be supplied with fibres suitably prepared, so carding machines had to be developed. Work was in hand on one in 1740 and in 1748 Paul took out another patent for two types of carding device, possibly prompted by the patent taken out by Daniel Bourn. Both of Paul's devices were worked by hand and the carded fibres were laid onto a strip of paper. The paper and fibres were then rolled up and placed in the spinning machine. In 1757 John Dyer wrote a poem entitled The Fleece, which describes a circular spinning machine of the type depicted in a patent taken out by Paul in 1758. Drawings in this patent show that this method of spinning was different from Arkwright's. Paul endeavoured to have the machine introduced into the Foundling Hospital, but his death in early 1759 stopped all further development. He was buried at Paddington on 30 April that year.[br]Bibliography1738, British patent no. 562 (spinning machine). 1748, British patent no. 636 (carding machine).1758, British patent no. 724 (circular spinning machine).Further ReadingG.J.French, 1859, The Life and Times of Samuel Crompton, London, App. This should be read in conjunction with R.L.Hills, 1970, Power in the Industrial Revolution, Manchester, which shows that the roller drafting system on Paul's later spinning machine worked on the wrong principles.A.P.Wadsworth and J.de L.Mann, 1931, The Cotton Trade and Industrial Lancashire, 1600–1780, Manchester (provides good coverage of the partnership of Paul and Wyatt and the early mills).E.Baines, 1835, History of the Cotton Manufacture in Great Britain, London (this publication must be mentioned, but is now out of date).A.Seymour-Jones, 1921, "The invention of roller drawing in cotton spinning", Transactions of the Newcomen Society 1 (a more modern account).RLH -
15 Clerke, Sir Clement
SUBJECT AREA: Metallurgy[br]d. 1693[br]English entrepreneur responsible, with others, for attempts to introduce coal-fired smelting of lead and, later, of copper.[br]Clerke, from Launde Abbey in Leicestershire, was involved in early experiments to smelt lead using coal fuel, which was believed to have been located on the Leicestershire-Derbyshire border. Concurrently, Lord Grandison was financing experiments at Bristol for similar purposes, causing the downfall of an earlier unsuccessful patented method before securing his own patent in 1678. In that same year Clerke took over management of the Bristol works, claiming the ability to secure financial return from Grandison's methods. Financial success proved elusive, although the technical problems of adapting the reverberatory furnace to coal fuel appear to have been solved when Clerke was found to have established another lead works nearby on his own account. He was forced to cease work on lead in 1684 in respect of Grandison's patent rights. Clerke then turned to investigations into the coal-fired smelting of other metals and started to smelt copper in coal-fired reverberatory furnaces. By 1688–9 small supplied of merchantable copper were offered for sale in London in order to pay his workers, possibly because of further financial troubles. The practical success of his smelting innovation is widely acknowledged to have been the responsibility of John Coster and, to a smaller extent, Gabriel Wayne, both of whom left Clerke and set up separate works elsewhere. Clerke's son Talbot took over administration of his father's works, which declined still further and closed c. 1693, at about the time of Sir Clement's death. Both Coster and Wayne continued to develop smelting techniques, establishing a new British industry in the smelting of copper with coal.[br]Principal Honours and DistinctionsCreated baronet 1661.Further ReadingRhys Jenkins, 1934, "The reverberatory furnace with coal fuel", Transactions of the Newcomen Society 34:67–81.—1943–4, "Copper smelting in England: Revival at the end of the seventeenth century", Transactions of the Newcomen Society 24:78–80.J.Morton, 1985, The Rise of the Modern Copper and Brass Industry: 1690 to 1750, unpublished PhD thesis, University of Birmingham, 87–106.JD -
16 Curr, John
[br]b. 1756 Kyo, near Lanchester, or in Greenside, near Ryton-on-Tyne, Durham, Englandd. 27 January 1823 Sheffield, England[br]English coal-mine manager and engineer, inventor of flanged, cast-iron plate rails.[br]The son of a "coal viewer", Curr was brought up in the West Durham colliery district. In 1777 he went to the Duke of Norfolk's collieries at Sheffield, where in 1880 he was appointed Superintendent. There coal was conveyed underground in baskets on sledges: Curr replaced the wicker sledges with wheeled corves, i.e. small four-wheeled wooden wagons, running on "rail-roads" with cast-iron rails and hauled from the coal-face to the shaft bottom by horses. The rails employed hitherto had usually consisted of plates of iron, the flange being on the wheels of the wagon. Curr's new design involved flanges on the rails which guided the vehicles, the wheels of which were unflanged and could run on any hard surface. He appears to have left no precise record of the date that he did this, and surviving records have been interpreted as implying various dates between 1776 and 1787. In 1787 John Buddle paid tribute to the efficiency of the rails of Curr's type, which were first used for surface transport by Joseph Butler in 1788 at his iron furnace at Wingerworth near Chesterfield: their use was then promoted widely by Benjamin Outram, and they were adopted in many other English mines. They proved serviceable until the advent of locomotives demanded different rails.In 1788 Curr also developed a system for drawing a full corve up a mine shaft while lowering an empty one, with guides to separate them. At the surface the corves were automatically emptied by tipplers. Four years later he was awarded a patent for using double ropes for lifting heavier loads. As the weight of the rope itself became a considerable problem with the increasing depth of the shafts, Curr invented the flat hemp rope, patented in 1798, which consisted of several small round ropes stitched together and lapped upon itself in winding. It acted as a counterbalance and led to a reduction in the time and cost of hoisting: at the beginning of a run the loaded rope began to coil upon a small diameter, gradually increasing, while the unloaded rope began to coil off a large diameter, gradually decreasing.Curr's book The Coal Viewer (1797) is the earliest-known engineering work on railway track and it also contains the most elaborate description of a Newcomen pumping engine, at the highest state of its development. He became an acknowledged expert on construction of Newcomen-type atmospheric engines, and in 1792 he established a foundry to make parts for railways and engines.Because of the poor financial results of the Duke of Norfolk's collieries at the end of the century, Curr was dismissed in 1801 despite numerous inventions and improvements which he had introduced. After his dismissal, six more of his patents were concerned with rope-making: the one he gained in 1813 referred to the application of flat ropes to horse-gins and perpendicular drum-shafts of steam engines. Curr also introduced the use of inclined planes, where a descending train of full corves pulled up an empty one, and he was one of the pioneers employing fixed steam engines for hauling. He may have resided in France for some time before his death.[br]Bibliography1788. British patent no. 1,660 (guides in mine shafts).1789. An Account of tin Improved Method of Drawing Coals and Extracting Ores, etc., from Mines, Newcastle upon Tyne.1797. The Coal Viewer and Engine Builder's Practical Companion; reprinted with five plates and an introduction by Charles E.Lee, 1970, London: Frank Cass, and New York: Augustus M.Kelley.1798. British patent no. 2,270 (flat hemp ropes).Further ReadingF.Bland, 1930–1, "John Curr, originator of iron tram roads", Transactions of the Newcomen Society 11:121–30.R.A.Mott, 1969, Tramroads of the eighteenth century and their originator: John Curr', Transactions of the Newcomen Society 42:1–23 (includes corrections to Fred Bland's earlier paper).Charles E.Lee, 1970, introduction to John Curr, The Coal Viewer and Engine Builder's Practical Companion, London: Frank Cass, pp. 1–4; orig. pub. 1797, Sheffield (contains the most comprehensive biographical information).R.Galloway, 1898, Annals of Coalmining, Vol. I, London; reprinted 1971, London (provides a detailed account of Curr's technological alterations).WK / PJGR -
17 Hornblower, Jonathan
SUBJECT AREA: Steam and internal combustion engines[br]b. 1753 Cornwall (?), Englandd. 1815 Penryn, Cornwall, England[br]English mining engineer who patented an early form of compound steam engine.[br]Jonathan came from a family with an engineering tradition: his grandfather Joseph had worked under Thomas Newcomen. Jonathan was the sixth child in a family of thirteen whose names all began with "J". In 1781 he was living at Penryn, Cornwall and described himself as a plumber, brazier and engineer. As early as 1776, when he wished to amuse himself by making a small st-eam engine, he wanted to make something new and wondered if the steam would perform more than one operation in an engine. This was the foundation for his compound engine. He worked on engines in Cornwall, and in 1778 was Engineer at the Ting Tang mine where he helped Boulton \& Watt erect one of their engines. He was granted a patent in 1781 and in that year tried a large-scale experiment by connecting together two engines at Wheal Maid. Very soon John Winwood, a partner in a firm of iron founders at Bristol, acquired a share in the patent, and in 1782 an engine was erected in a colliery at Radstock, Somerset. This was probably not very successful, but a second was erected in the same area. Hornblower claimed greater economy from his engines, but steam pressures at that time were not high enough to produce really efficient compound engines. Between 1790 and 1794 ten engines with his two-cylinder arrangement were erected in Cornwall, and this threatened Boulton \& Watt's near monopoly. At first the steam was condensed by a surface condenser in the bottom of the second, larger cylinder, but this did not prove very successful and later a water jet was used. Although Boulton \& Watt proceeded against the owners of these engines for infringement of their patent, they did not take Jonathan Hornblower to court. He tried a method of packing the piston rod by a steam gland in 1781 and his work as an engineer must have been quite successful, for he left a considerable fortune on his death.[br]Bibliography1781, British patent no. 1,298 (compound steam engine).Further ReadingR.Jenkins, 1979–80, "Jonathan Hornblower and the compound engine", Transactions of the Newcomen Society 11.J.Tann, 1979–80, "Mr Hornblower and his crew, steam engine pirates in the late 18th century", Transactions of the Newcomen Society 51.J.Farey, 1827, A Treatise on the Steam Engine, Historical, Practical and Descriptive, reprinted 1971, Newton Abbot: David \& Charles (an almost contemporary account of the compound engine).D.S.L.Cardwell, 1971, From Watt to Clausius. The Rise of Thermo dynamics in the Early Industrial Age, London: Heinemann.H.W.Dickinson, 1938, A Short History of the Steam Engine, Cambridge University Press.R.L.Hills, 1989, Power from Steam. A History of the Stationary Steam Engine, Cambridge University Press.RLH -
18 account
1. сущ.сокр. acct, a/c1)а) банк. счет (денежные средства в кредитно-финансовом учреждении, которые принадлежат какому-л. лицу и с которыми это учреждение обязуется осуществлять какие-л. действия по указаниям этого лица)to deposit money into a bank account — вносить [класть\] деньги на банковский счет
See:official settlement account, merchant account, reserve transactions account, access savings account, active account, asset management account, automatic transfer services account, bank account, cash management account, certificate account, checking account, clearing account, client account, club account, concentration account, consumer's account, controlled disbursement account, correspondent account, credit card account, custodial account, customer account, customer's account, demand account, dependent care account, deposit account, domestic account 2), dormant account, evidence account, Exchange Equalization Account, escrow account, fiduciary account, flexible spending account, foreign account, foreign currency account, health care account, health reimbursement account, health savings account, individual retirement account, instant access account, insured account, interest-bearing account, joint account, Keogh account, linked savings account, locked-in retirement account, managed account, master account, metal account, money market deposit account, negotiable order of withdrawal account, NINOW account, no-minimum balance account, non-interest-bearing account, non-resident account, nostro account, notice account, numbered account, overdraft account, passbook savings account, pass-through account, pension account, postal account, private account, public account, resident account, retirement account, savings account, share account, share certificate account, share draft account, statement savings account, super NOW account, sweep account, System Open Market Account, tax-deferred account, tiered rate account, transaction account, vostro account, zero-balance account, account activity, account analysis, account history, account holder, account number, account reconcilement, account statementб) торг. счет; кредит (по открытому счету) (как правило, открывается продавцом покупателю, который регулярно совершает покупки и периодически их оплачивает; такой счет может сначала кредитоваться покупателем)to charge smb.'s account — записать на чей-л. счет
to charge smth. to an account — отнести что-л. на счет
to clear an account — оплатить [погасить\] счет
to sell on account — записать сумму покупки на счет, продать в кредит
for the account and risk of (smb.) — за счет и на риск (кого-л.)
Syn:See:в) бирж. = brokerage account2) учет, торг. счет-фактура (расчетный документ, который составляется продавцом при реализации товаров или услуг и служит основанием для уплаты налогов)to pay [to settle\] an account — заплатить по счету, расплатиться
See:3) учет счет (бухгалтерского учета), учетный регистр, статья бухгалтерской отчетности (обозначение объекта учета материальных или денежных средств хозяйствующего субъекта; используется в осуществлении проводок хозяйственных операций и для обработки бухгалтерской информации)See:absorption account, activity account, T-account, corresponding account, contra account, contra-asset account, control account, credit account 1), debit account, account code, account supplies, accounts method, account group 2) entry 3), balance 1. 3), credit 1. 3), n5 debit 1. 3), n1 account-by-account method4)а) общ. отчет; доклад, сообщениеan accurate [detailed, itemized\] account of smth. — подробный доклад [отчет\] о чем-л.
to give [to render, to send in\] an account — давать [представлять\] отчет, отчитываться
to give an account of smth. — делать отчет о чем-л.; описывать что-л.; давать сведения о чем-л.; объяснять что-л.
to bring [call\] to account — призвать к отчету [ответственности\], потребовать объяснений
б) фин., учет финансовый [бухгалтерский\] отчет; мн. финансовая [бухгалтерская\] отчетность; бухгалтерские книги (свод записей хозяйственных операций, затрагивающих активы, пассивы, доходы и расходы, прибыли и убытки)accounts of a business [company\] — финансовая отчетность компании
See:abbreviated accounts, account current, annual accounts, capital account, company accounts, current account, national accounts, official reserves account, profit and loss account, service account, services account, accounts manager 1) notes to accounts, financial statement, accounting period5) общ. расчет, подсчетto keep account of smth. — вести счет чему-л.
to take an account of smth. — подсчитать что-л.; составить список чего-л.; произвести инвентаризацию чего-л.
6) мн., соц. мнения* (совокупность характеристик и причин, которые члены группы или социальной общности приписывают своему поведению)See:7) марк. заказчик ( любой), покупатель, клиентnew account development — поиск [привлечение\] новых клиентов
See:advertising account, account executive, account conflict, account director, account group 1), account manager, accounts manager 2), account planner, account supervisor, ABC account classification, account penetration ratio8) бирж., брит. *операционный период* (период на Лондонской фондовой бирже, в течение которого сделки с ценными бумагами заключаются без осуществления немедленных денежных расчетов; все расчеты по заключенным сделкам производятся в расчетный день по истечении операционного периода)See:2. гл.1) общ. считать, рассматривать, признаватьHe was accounted one of the best economists of his day. — Его считали одним из лучших экономистов своего времени.
2) общ. отчитываться (перед кем-л.), давать отчет (кому-л.)See:3) общ. отвечать, нести ответственностьHe will account for his crime. — Он ответит за свое преступление.
Syn:4) стат. составлять (как правило, в процентном отношении)Imports from Japan accounted for 40% of the total. — Импорт из Японии составлял 40% от общего объема.
Women accounted for 40% of the audience. — Женщины составляли 40% аудитории.
Rent accounts for 50% of expenditure. — Арендная плата составляет половину расходов.
5) общ. вызывать что-л., приводить к чему-л., служить причиной чего-л.A driver's negligence has accounted for a bus accident. — Причиной автобусной аварии стала невнимательность водителя.
See:
* * *
(account; A/c; Acct.) 1) счет, банковский вклад, хронологическая запись о депонировании в банке определенной суммы на оговоренных условиях; см. statement of account; 2) счет, бухгалтерская запись, статья в бухгалтерской книге, отражающая операции в хронологическом порядке (напр., "наличность", "кредиторская задолженность"); 3) отношения между брокером и клиентом по купле-продаже ценных бумаг; = brokerage account; 4) операционный период (цикл) на Лондонской фондовой бирже по акциям: обычно 10 рабочих дней или 2 календарные недели; в году 24 операционных периода (устар.); 5) контрактные отношения между продавцом и покупателем, согласно которым платеж совершается позднее; см. open account; 6) клиент; = client; customer.* * *счет; клиент; покупатель. запись финансовых транзакций для юр или физического лица в банке или других финансовых институтах; . Словарь экономических терминов .* * *клиент, рекламодатель, заказчикклиент рекламного агентства или фирма, непосредственно размещающая свои рекламные сообщения в средствах распространения рекламы-----озаглавленный раздел бухгалтерской книги, в котором регистрируется движение средств, относящихся к определенному лицу или объекту-----Банки/Банковские операции1. счетБанки/Банковские операции2.совокупность записей, обслуживающих движение денежных средств по какому-либо конкретному направлениюБанки/Банковские операциикопия состояния текущего счета клиента за определенный период по схеме: приход-расход-проценты и т. д.-----Финансы/Кредит/Валюта1. финансовый счет2. запись финансовой операции -
19 all-financial resources concept
учет концепция "все (финансовые) ресурсы"* (базовая концепция составления отчета о движении денежных средств: в отчете должны отражаться не только хозяйственные операции, напрямую связанные с движением денежных средств или изменениями других статей оборотного капитала предприятия, но и все операции, напрямую не влияющие на оборотный капитал, но приводящие к изменению объема привлеченных и использованных финансовых средств, напр., покупка объекта основных средств за счет долгосрочного займа)Syn:See:Англо-русский экономический словарь > all-financial resources concept
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20 discount
1. сущ.1)а) торг. скидка (с цены), ценовая скидка (денежная сумма или процент, на который поставщик снижает стандартную цену товара или услуги; напр., снижение стандартной цены товара в рамках кампании по стимулированию сбыта или снижение прейскурантной цены в качестве вознаграждения за быстрый или наличный платеж, за покупку в большом количестве и т. п.; также снижение стандартного тарифа на услуги для клиентов, удовлетворяющих определенным требованиям, напр., уменьшение величины страховой премии в связи с особенностями данного риска, отсутствием аварий или других страховых случаев в течение определенного времени, либо уменьшение стоимости туристической путевки при приобретении общей путевки для группы лиц и т. п.)ATTRIBUTES:
cumulative 2), aggregate 2)
one-time discount — единовременная [разовая\] скидка
COMBS:
discount in the amount of— скидка в сумме
At the purchase of 6-10 titles you will obtain the discount in the amount of 5%.
discount of $125, $125 discount — скидка в размере 125 долл.
10% discount, discount of 10% — скидка в размере 10%, десятипроцентная скидка
1% discount for cash — скидка 1% за расчет наличными
15% discount for quantity purchases — 15-процентная скидка за покупку в большом количестве
less discount of 5% — со сидкой в 5%, за вычетом 5%
A discount of up to 40% may apply to Physical Damage Coverage for your boat, if the boat is less than 11 years old.
a discount of 10 to 40 percent — скидка (в размере) от 10% до 40%
a discount (of) between 10% and 20% — скидка (в размере) от 10% до 20%, скидка между 10% и 20%
discount on [below, to, off, from\] — скидка с (цены, тарифной ставки)
50% discount below the normal retail price — 50% скидка с обычной розничной цены
You can get 50% discount off the regular ticket price!
Click here to order this book at a discount from the regular list price.
discount on (smth.) — скидка на (что-л.)
Members will receive special discounts on all products. — Участники получат специальные скидки на все товары.
special discount to students, special students discounts — специальные скидки для студентов, специальные скидки студентам, специальные студенческие скидки
50% discount for children under 12 — 50% скидка для детей в возрасте до 12 лет
to give [to grant, to allow\] a discount — предоставить скидку
Discounts are given for quantity purchases.
First, they commit all participants to grant discounts of the same type to buyers who meet the same conditions of eligibility.
The producer usually establishes a list price and then allows discounts from it to various types of intermediate customers.
Later in the century, as competition for customers increased, some booksellers offered discounts of 20 percent and more.
to get [to receive, to obtain\] a discount — получить скидку
Club members get special discount off the normal rates. — Члены клуба получают специальную скидку с обычных тарифов.
He received cash discount of 3%. — Он получил скидку в размере 3% за оплату наличными.
to earn a discount — получить [заслужить, заработать\] скидку
When purchases must be placed within a specified period to earn a discount, the prospective contractor must indicate the required time period.
Those who purchase for cash are allowed a discount of 2%, while those who pay within one month can claim a discount of 1%.
to ask for a discount — просить [требовать\] скидку, обращаться за скидкой
If you're going to pay cash, ask for a discount.
It could be very useful to be able to negotiate a discount for cash if you are buying luxury items like a fur coat or an expensive piece of jewellery.
Large volume orders may be subject to a discount. — Крупные заказы могут подлежать скидке. [По крупным заказам может предоставляться скидка.\]
to qualify for a discount — иметь право на скидку; получить право на скидку; давать право на скидку
To qualify for discount all orders must be received by 30th June. — Чтобы иметь право на скидку, все заказы должны быть получены до 30 июня.
to be eligible for [to be entitled to\] a discount — иметь право на скидку
Find out if you are entitled to a discount. — Выясните, имеете ли вы право на скидку.
to lose a discount — терять скидку, терять право на скидку
This means that you can make 1 claim in any year or 2 claims in any 3-year period, and you won't lose the discount earned for your previous years of safe driving. — Это означает, что вы можете предъявить одно требование в течение любого года или два требования в течение любого трехлетнего периода, и вы не потеряете скидку, заработанную за предыдущие года безопасного вождения.
To find the sale price of the item, you calculate the discount and subtract the discount from the original price.
to reduce/to increase discount — уменьшать/увеличивать скидку
ThyssenKrupp Nirosta reduces cash discount.
Under the Local Government Act 2003, all District Councils have been allowed to reduce their Council Tax discount on second homes from 50% to 10%.
American Airlines also has increased its discount from 21 percent to 22 percent on all domestic fares and international full fares.
They've increased the tax discount on the house.
Syn:Ant:See:advertising discount, aggregated discount, bulk discount а), bulk purchase discount, cash discount, chain discount, commercial discount, cumulative discount, deep discount 2) а), deferred discount, discount allowed, discount earned, discount for cash, discount for cash payment, discount for early payment, discount for paying cash, discount for prompt payment, discount for quantity, discount for quantity purchases, discount from price, discount on price, discount received, discounts lost, early payment discount, functional discount, group discount 1) а), insurance discount, insurance premium discount, invoice discount 1) а), long discount, lost discounts, loyalty discount, net name discount, noncumulative discount, off-invoice discount, patronage discount, premium discount, prepayment discount, price discount а), prompt payment discount, purchase discount, quantity discount, quantity purchase discount, renewal discount, retail discount, retro discount, retrodiscount, retrospective discount, sales discount, series discount 1) а), short discount, special discount, staff discount, trade discount, trade-in discount, unearned discount а), volume discount, wholesale discount, amount of discount, discount amount а), discount broker а), discount brokerage, discount card, discount chain, discount coupon, discount drugstore, discount fare, discount goods, discount house 2) а), discount loss, discount market 2) а), discount merchandiser, discount period 1) а), discount policy 1) а), discount price, discount pricing, discount retailer, discount retailing, discount sale, discount scale, discount series, discount schedule, discount store, discount supermarket, discount table, discount terms, percentage of discount, scale of discounts, table of discounts, allowance 1. 3) discounted price а), discounted goods, premium price а), trade credit, EOM, ROG, discounter б), discountable 2) б), regular price, list price, off-price product, at a discount 1) а) IDIOM: five-finger discountб) фин., бирж. дисконт (сумма, на которую номинал или цена погашения ценной бумаги больше цены ее первоначального размещения или текущей рыночной цены)ATTRIBUTES:
accrued 2), amortizable 2) б)
deep discount — глубокий дисконт, значительный дисконт*
COMBS:
discount in the amount of— дисконт в сумме
discount of $125, $125 discount — дисконт в размере 125 долл.
As a result, X treats the loan as having original issue discount in the amount of $130000.
10% discount, discount of 10% — дисконт в размере 10%, десятипроцентный дисконт
For example, if a $1000 par bond was bought at a discount of $900, at maturity there would be a $100 gain.
a discount of 10 to 40 percent — дисконт (в размере) от 10% до 40%
a discount (of) between 10% and 20% — скидка (в размере) от 10% до 20%, скидка между 10% и 20%
discount on [below, to, off, from\] — дисконт к (цене, номиналу), дисконт с [от\] (цены, номинала)
Coupons are sold at a discount to maturity value.
The Company amortizes any discount or premium as part of interest expense on the related debt using the effective interest method.
Although the issuer will calculate original issue discount, if any, based on its determination of the accrual periods, a bondholder may, subject to some restrictions, elect other accrual periods.
All taxable discount securities, including Corporate and Government Bonds, Federal STRIPs, Eurobonds, and Taxable Municipal securities.
Ant:See:accrued discount, acquisition discount а), amortized discount, bond discount, debt discount, deep discount 1) а), discount from price, discount on price, Discount on Notes Payable, Discount on Notes Receivable, market discount а), original issue discount, price discount 1) б), share discount, unamortized discount, accretion of discount, accrual of discount, accumulation of discount, amortization of discount, amount of discount, discount accretion, discount amortization, discount amount б), discount bond, discount percentage 1) б), discount price, discount securities, discount yield, percentage of discount, discounted price б) premium price б) at a discount 1) б)в) фин., банк. дисконт, скидка (разница между номиналом векселя и суммой, получаемой векселедержателем при учете векселя до наступления срока его погашения)See:bank discount а), banker's discount, amount of discount, discount amount в), discount basis, discount interest rate, discount market 1) в), discount percentage 2) в), discount policy 2) в), discount rate 1) а), 1) б), discount rate of interest, percentage of discount, rate of discount, discounting 1)г) фин., бирж. дисконт, скидка (отклонение в меньшую сторону от официального курса валюты, т. е. ситуация, когда цена одной валюты занижена по отношению к цене другой валюты, напр., франк может продаваться со скидкой к фунту)д) фин., банк. дисконт (разница между базовой согласованной суммой кредита и суммой, фактически получаемой заемщиком; в обычных дисконтных кредитах соответствует величине процентов, подлежащих уплате по кредиту; в некоторых кредитах из базовой суммы кредита могут вычитаться дисконтные пункты или другие единовременные вознаграждения и комиссионные, причитающиеся кредитору)See:е) фин. дисконт, скидка (при оценке стоимости предприятия или крупных пакетов акций: разница, на которую фактически согласованная цена предприятия/пакета акций меньше базовой рыночной цены; такой дисконт может использоваться в качестве компенсации за узость вторичного рынка для акций, недостаточный размер продаваемого пакета акций для приобретения контроля за предприятием и т. п.)See:discount for lack of control, discount for lack of marketability, key person discount, lack of control discount, lack of marketability discount, marketability discount, minority discount, minority interest discountж) фин. скидка, дисконт (в самом общем смысле: сумма, на которую уменьшена базовая стоимость или другая базовая величина)Ant:See:acquisition discount б), compound discount, forward discount, interest discount, interest rate discount, loan discount 1) б), 2) б), merchant discount, reinvestment discount, tax discount, underwriter's discount, discount fee 1), 2), discount interest rate, discount mortgage, discount points, discount rate 1) в), 1) г), discount rate of interest, merchant discount fee, rate of discount, discounted mortgage, at a discount 2)2) банк., фин. учет, операция по учету [по дисконту\] (операция, в ходе которой банк или другое финансовое учреждение выкупает вексель или иное долговое обязательство у его держателя по цене, равной номиналу долгового обязательства за вычетом вознаграждения за оставшийся до погашения срок, напр., вексель с номиналом в 100 долл. может продаваться за 90 долл.; впоследствии банк взыскивает полную номинальную стоимость долгового обязательства с лица, выписавшего это долговое обязательство)Syn:discounting 1)See:invoice discount 2) discount broker б), discount credit, discount factoring, discount fee 3) б), discount house 1) б), discount market 1) б), discount period 2) б), discount window, discounter а), discountability, discountable 1) а), bill broker, rediscount 1.3) фин. дисконтирование (определение текущей стоимости актива или текущей стоимости будущих потоков доходов и расходов)Syn:discounting 2)See:discount coefficient, discount factor, discount interest rate, discount rate 2), discount rate of interest, dividend discount model, rate of discount4)а) торг. процент скидки (величина скидки, выраженная в процентах к цене)Syn:б) фин. учетная ставка; ставка дисконта [дисконтирования\]Syn:discount rate 1) а), 1) а), 2) а)See:2. гл.1) торг. предоставлять [делать\] скидку, снижать цену (уменьшать обычную прейскурантную цену для покупателя, приобретающего значительное количество товара, рассчитывающегося наличными и т. п.); продавать со скидкой (уценивать товары, уменьшать цену продаваемых товаров)The shop discounted goods. — Магазин сделал скидку на товары.
to discount from [off\] price — сделать скидку с цены
to discount (by) 10% — делать скидку в размере 10%
Companies discount their goods by 10%-75% only to sell more volume. — Компании предоставляют скидку на свои товары в размере 10-75% [компании снижают цену своих товаров на 10-75%\] только для того, чтобы увеличить объем продаж.
If an item has not sold within two weeks the store discounts the item by 25% for the third week, 50% for the fourth week, and 75% for the fifth week. — Если предмет не продается в течении двух недель, то в течение третьей недели предмет предлагается со скидкой в 25%, в течение четвертой — со скидкой 50%, а в течение пятой — со скидкой 75%.
All items were discounted about 20% from the suggested list prices. — Цена всех товаров была снижена на 20% по сравнению с рекомендованной прейскурантной ценой.
The company discounted prices on its products. — Компания сделала скидку с цены на свои товары.
United discounts the fare by 50%. — "Юнайтед" делает скидку с тарифа в размере 50%.
The one-way fares are now discounted 15% off regular fares. — Стоимость проезда в один конец в настоящее время снижена на 15% по сравнению с обычными тарифами.
This interest rate is discounted from the published bank standard variable rate for an agreed period from the start of the mortgage. — Эта процентная ставка снижена по сравнению с опубликованной стандартной плавающей процентной ставкой банка на оговоренный период, считая от начала действия ипотечного кредита.
discounted mortgage — ипотека с дисконтом*, дисконтная ипотека*
discounted period — период скидки [скидок\]*, период действия скидки*
discounted price — цена со скидкой [с дисконтом\], дисконтная цена
See:discount period 1) б), discounted bond, discounted goods, discounted mortgage, discounted period, discounted price, discounter б), discountable 2) б), non-discountable, undiscounted 1) а), 1) б), discounting 3) б)2) фин., банк. учитыватьа) (приобретать векселя или счета-фактуры по цене ниже их номинала, т. е. с дисконтом, с целью последующего взыскания суммы долга с должника)to discount at the rate of 10% — учитывать по ставке 10%
In the same way, circumstances often forced discount houses themselves to discount fine trade bills at the rate for fine bank bills. — Точно также, обстоятельства часто вынуждают сами дисконтные дома учитывать первоклассные торговые векселя по ставке, установленной для первоклассных банковских векселей.
The Federal Reserve was given the right to discount “eligible paper” for member banks, that is lend money to the banks on the basis of the commercial paper arising from loan transactions with their customers. — Федеральной резервной системе было предоставлено право учитывать "приемлемые бумаги" для банков-членов, т. е. давать банкам деньги взаймы на базе коммерческих бумаг, возникающих в связи с кредитными операциями с их клиентами.
б) (продавать векселя или счета-фактуры по цене ниже их номинала специализированному финансовому учреждению)to discount the note at 10% — учитывать долговое обязательство под 10%
The company discounted the note at a bank at 10%. — Компания учла долговое обязательство в банке под 10%.
If the vendor receives a note, he may discount it at the bank. — Если торговец получает простой вексель, он может учесть его в банке.
to get a bill discounted — учесть вексель, произвести учет векселя
See:accounts receivable discounted, discounted bill, discounting 1), discountability, discountable 1), discounter 1) а), rediscount 2. 1) а)3) фин., банк. предоставлять дисконтный заем* (получать проценты вперед при даче денег взаймы, т. е. выдавать заемщику не полную оговоренную сумму кредита, а ее часть, оставшуюся после вычета определенного дисконта, и взамен сокращать или аннулировать процентную ставку на весь или часть срока кредита; употребляется всегда с дополнением в виде названия кредита)to discount the loan — предоставлять дисконтный заем, делать заем дисконтным
Negotiate the terms of the loan ( amount, interest rates) first and then lender discounts the loan by charging a fee which will be deducted from the loan amount before being dispersed to the borrower. — Договоритесь об условиях кредитования (сумма, процентные ставки) и потом кредитор сделает заем дисконтным путем взимания платы, которая будет вычтена из суммы займа перед выдачей заемщику.
See:4) фин. дисконтировать ( приводить будущие значения экономических показателей к текущей стоимости)to discount at a rate of 10% — дисконтировать по ставке 10%
Discount future cash flows to the present using the firm's cost of capital. — Приведите будущие денежные потоки к текущей стоимости, используя стоимость капитала фирмы.
To adjust for the time value of money, we discounted future costs to present value. — Чтобы осуществить корректировку на временную стоимость денег, мы привели будущие затраты к текущей стоимости.
We discount future cash flows by an interest rate that has been adjusted for risk. — Мы дисконтируем будущие денежные потоки, используя процентную ставку, скорректированную на риск.
The taxpayer must continue to discount the unpaid losses attributable to proportional reinsurance from pre-1988 accident years using the discount factors that were used in determining tax reserves for the 1987 tax year. — Налогоплательщик должен продолжать дисконтировать неоплаченные убытки, относящиеся к пропорциональному перестрахованию за годы убытка, предшествующие 1988 г., используя коэффициенты дисконтирования, которые применялись при определении налоговых резервов на 1987 налоговый год.
When comparing projects with different risk levels, it is best to discount each project's cash flows at its own discount rate and then compare the NPVs. — При сравнении проектов с разным уровнем риска, лучше всего произвести дисконтирование [продисконтировать\] денежные потоки каждого проекта по своей собственной ставке дисконтирования и затем сравнить чистую приведенную стоимость.
discounted cash flow — дисконтированный [приведенный\] денежный поток
discounted payback period — дисконтированный срок [период\] окупаемости
See:discounted cash flow, discounted game, discounted payback, discounted payback period, discounted present value, discounted value, present discounted value, discounting 2), discount rate 2), present value, discounted future earnings method, discounting 2), undiscounted 2)5) общ. не принимать в расчет, игнорировать, пропускать, опускать; относиться скептически, не принимать на веру, сомневаться в правдивостиto discount smb's opinion — игнорировать чье-л. мнение
They discount my opinion. — Они не принимают в расчет мое мнение.
We had already discounted the theory that they were involved. — Мы уже оставили идею об их причастности.
By stressing one factor, each theory discounts the others. — Выделяя один фактор, каждая теория оставляет без внимания остальные.
Democratic theory discounts the notion that allocation of scarce resources is the result of natural forces. — Демократическая теория игнорирует представление о том, что распределение редких ресурсов является результатом действия естественных сил.
Knowing his political bias they discounted most of his story. — Зная о его политических пристрастиях, они сомневались в правдивости большей части его истории.
Many people discount the value of statistical analysis. — Многие люди недооценивают статистический анализ.
6) бирж. учитывать* (обычно используется в биржевом контексте, указывая на то, что плохие или хорошие новости о компании-эмитенте, отдельной отрасли, экономике в целом либо ожидания получения таких новостей учитываются участниками рынка при определении курсов ценных бумаг, вызывая соответственно понижение или повышение курсов)Many traders don't realize the news they hear and read has, in many cases, already been discounted by the market. — Многие трейдеры не осознают, что новости, о которых они услышали или прочитали, уже были учтены рынком.
Technology stocks discounted a lot of bad news from abroad. — Акции технологических компаний отреагировали на обилие плохих новостей из-за границы.
The bear market ends when at least most of the bad news is finally discounted by the market. — "Медвежий" рынок заканчивается, когда, по крайней мере, большая часть из плохих новостей наконец учитывается рынком.
In the United States, the stock market double discounts expected inflation, first through long term bond yields and second through relative stock prices. — В Соединенных Штатах, фондовый рынок дважды учитывает ожидаемую инфляцию, во-первых, в доходности долгосрочных облигаций, а во-вторых, в ценах на соответствующие акции.
These stock prices are discounting anticipated massive increases in profits for the S&P 500 companies in the future. — Цены акций учитывают ожидаемый в будущем массовый рост прибылей компаний, включаемых в расчет индекса "Стандард энд Пурз 500".
Today’s prices are discounting all future events, not only today’s news. — Сегодняшние цены учитывают все будущие события, а не только сегодняшние новости.
See:
* * *
discount (Dis; Disct) 1) дисконт, скидка: разница между ценой эмиссии ценной бумаги или кредита (номиналом или ценой погашения) и ее текущей рыночной ценой или разница между наличным и срочным валютными курсами; 2) учет векселей: операция купли-продажи векселей по номиналу минус вознаграждение за оставшийся до погашения срок (напр., вексель с номиналом в 100 долл. продается за 90 долл.); 3) скидка с цены товара (или возврат, напр., в качестве вознаграждения за быстрый или наличный платеж); см. cash discount; 4) учет информации об определенном событии в движении цен, ставок, в т. ч. до его наступления; 5) соотношение между двумя валютами; напр., франк может продаваться со скидкой к фунту; 6) определить текущую стоимость актива, который имеет определенную стоимость на определенную дату в будущем.* * *вычет (процентов); дисконт; скидка; учет (векселя), учетный процент. Относится к цене продажи облигации. Цена ниже номинальной стоимости. См. также Premium (премия) . (1) The amount a price would be reduced to purchase a commodity of lesser grade; (2) sometimes used to refer to the price differences between futures of different delivery months, as in the phrase "July is trading at a discount to May," indicating that the price of the July future is lower than that of May; (3) applied to cash grain prices that are below the futures price. Словарь экономических терминов .* * *особое условие договора купли-продажи, определяющее размер снижения (уменьшения) исходной (базисной) цены сделки-----Финансы/Кредит/Валюта1. учет векселя2. процент, взимаемый банками при учете векселей3. скидка с цены валюты в валютных сделках
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Comparable transactions — is one of the conventional methods to value a company for sale. The main approach of the method is to look at similar or comparable transactions where the acquisition target has a similar business model and similar client base to the company… … Wikipedia
Cangjie input method — Traditional Chinese 倉頡輸入法 Simplified Chinese 仓颉输入法 Tran … Wikipedia
Input method — An input method is an operating system component or program that allows users to enter characters and symbols not found on their input device. For instance, on the computer, this allows the user of keyboards to input Chinese, Japanese, Korean and … Wikipedia
Bates method — Alternative medicine / fringe therapies William Bates and his assistant. Claims The need for eyeglasses can be reversed by relaxation. Related fields Ophthalmo … Wikipedia
Business method patent — Business method patents are a class of patents which disclose and claim new methods of doing business. This includes new types of e commerce, insurance, banking, tax compliance etc. Business method patents are a relatively new species of patent… … Wikipedia
Cooling load temperature difference calculation method — Contents 1 CLTD/CLF/SCL Cooling Load Calculation Method 2 History 3 Application 4 Explanation of Variables … Wikipedia
Welch's method — In physics, engineering, and applied mathematics, Welch s method, named after P.D. Welch, is used for estimating the power of a signal vs. frequency, reducing noise compared to the methods it is based upon. Welch s method is based on the concept… … Wikipedia