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Investment allowance

Глоссарий по налогам
    Allowance with respect to a qualifying depreciable asset. it adds a certain percentage of the asset`s initial cost to the full depreciation write-off and is usually given in the year of acquisition or as soon as possible thereafter.


Investment deduction, английский



Allowance, английский
  1. Решение о принятии предмета изобретения (решение экспертизы, в котором притязания, изложенные, в заявке, признаются патеноспособнымъ)

  2. Решение о принятии предмета изобретения (решение экспертизы, в котором притязания, изложенные- в заявке, признаются патентоспособными)

  3. Пособие; выплаты; отчисления, субсидии, см. subsidy

  4. The ration or allotted quantum of provisions which each individual receives; and it is either double, full, two-thirds, half, or short, according to incidents.

  5. The calculated difference between the volume occupied by a cement slurry when mixed and the volume it will occupy on setting.

  6. Living expense or premium wage paid to drill- crew members working in remote areas under rigorous conditions.

  7. Sometimes incorrectly used as a synonym for

  8. Deduction or exemptions generally made in computing income taxes, inheritance and gift taxes and some forms of sales taxes.

  9. Допуск; припуск о ~ for

  10. Amount of money

  11. Amount of money money for a specific purpose angoff method


Allowance for bad debt, английский
    Резерв на покрытие потерь по безнадежной задолженности


Allowance for doubtful accounts, английский
    Резерв на покрытие сомнительных кредитов


Allowance for expenses incurred, английский
    Резерв на возмещение расходов


Allowance for machining in assembly, английский

Allowance for sampling risk, английский

Allowance letter, английский
    Извещение о назначении размера пособия


Allowance of time, английский
    Допуск на время


Allowance parts list, английский
    Перечень разрешенных частей [деталей]


Allowance(s), английский
    A sum of money set aside in the construction contract for items which have not been selected and specified in the construction contract. for example, selection of tile as a flooring may require an allowance for an underlayment material, or an electrical a


Allowances, английский

Investment, английский
  1. Инвестиции; капитальные вложения, см. capital investment

  2. Инвестиция

  3. The first process of a siege, in taking measures to seize all the avenues, blocking up the garrison, and preventing relief getting into the place before the arrival of the main army with the siege-train.

  4. Финансирование; капиталовложение; вклад; инвестиция

  5. The purchase of stocks, bonds, mutual fund shares, real property, an annuity, collectibles, or other assets, with the expectation of obtaining income or capital gains-or both-in the future.

  6. A discrete asset or group of assets held for future income, appreciation, or both and tracked separately.

  7. The creation of more money through the use of capital.

  8. An item of value purchased for income or capital appreciation. capital investments include equipment, pipes and other fixed assets. financial investments include stocks, bonds, and other securities.


Investment (cost); capital outlay, английский

Investment activities, английский

Investment adviser, английский
  1. A person or an organization that makes the day-to-day decisions regarding a portfolio`s investments. also called a portfolio manager.

  2. Консультант по вопросам индивидуального инвестирования


Investment advisers act, английский
    Legislation passed in 1940 requiring financial advisers to register with the securities and exchange commission. the measure was enacted to protect the public from fraud or misrepresentation by investment advisers.


Investment advisor, английский
    The role referring to activities related to the development and implementation of a strategic portfolio management function for a real estate investment vehicle. this generally includes research and the development of a strategic plan, the identification and qualification of deal flow, financing and structuring advice and the monitoring of overall vehicle performance. the investment advisor can be a separate legal entity with a contractual relationship with an investment vehicle, or can be embedded within the activities of a vehicle manager. the role of the investment advisor is usually documented in an executed agreement between the client/investor and the investment advisor.


Investment advisory service, английский
    A business that specializes in providing investment advice for a fee. all advisers of an advisory service must be registered with the securities and exchange commission.


Investment analysts, английский
    Related: financial analysts


Investment appraisal, английский
  1. An evaluation of investment projects to determine the most profitable.

  2. Оценка капиталовложений


Qualifying, английский
  1. A квалификативный article, function

  2. Квалификационный


Percentage, английский
  1. Pourcentage

  2. Процент

  3. The proportion rate in every hundred or for every hundred  what is the percentage of long-stay patients in the hospital?

  4. Процент; процентное содержание; процентный состав; процентное отношение percentage-of-completion method метод "по мере готовности"

  5. Процентное значение; значение величины, выраженное в процентах; процентное содержание о ~ by

  6. Комиссионные (выраженные в процентах)


Depreciation, английский
  1. Износ; изнашивание; обесценивание; см. obsolescence, ageing; амортизация (денежное выражение постепенного изнашивания основных фондов); capital consumption; амортизационные отчисления (для обеспечения восстановления и капитального ремонта основных фондов, а также для их модернизации), см. depreciation allowances, amortization

  2. Амортизация (основных средств)

  3. Обесценивание; снижение; изнашивание depressнажимать (кнопку); утапливать

  4. An accounting technique in which the cost of an asset is allocated over its useful life.

  5. Амортизация

  6. An allocation of part of the original value of a fixed asset to current income during a specific period. depreciation represents the declining value of the fixed asset as a cost of the specified period.

  7. The expiration of a portion of the original cost of a fixed asset during a specific time period.

  8. A non-cash expense (also known as non-cash charge) that provides a source of free cash flow. amount allocated during the period to amortize the cost of acquiring long-term assets over the useful life of the assets. to be clear, this is an accounting expense not a real expense that demands cash. the sum of depreciation expenses of prior years leads to the balance sheet item accumulated depreciation.

  9. Charges made against income to provide for distributing the cost of depreciable plant less estimated net salvage over the estimated useful life of the asset. depreciation is not a cash outlay, but an accounting tool for allocating cost over the service life of the physical asset.

  10. Скидки на порчу товара (при расчетах) der – did

  11. A loss in value.

  12. The charge reflected in the financial accounts for the use of fixed assets.


Acquisition, английский
  1. When a firm buys another firm.

  2. N усвоение; вос- приятие device, grammar, model, process, tongue language ~ усвоение языка; овладение языком critical age of ~ ~ критический период ус- воения языка6 first language ~ овладение родным языком (син. mother tongue ~) second language ~ овладение иностранным языком mother tongue ~ усвоение родного языка (син. first language ~) phonological ~ усвоение фонологии

  3. Дистанционное управление и сбор данных

  4. Purchase of an interest in an asset in exchange for consideration paid.

  5. Приобретение

  6. A concept contrasted with learning which refers to the unconscious `picking up` of a language with little if any focus on formal instruction or learning.

  7. An acquired company

  8. An acquired company a process in which one organization buys another organization


Thereafter, английский

Derivative financial instruments, английский
    Also known as derivatives. these are financial instruments whose values are linked to or depend on the value of a primary (underlying) asset, e.g. debt assets, liabilities and equity securities, commodities or currency. the primary types of derivatives include forward contracts, futures, options and swaps.


Direct method of allocation of costs, английский
    Allocation method where the parent company or group service centre of a multinational enterprise providing central management and other services charges each member of the group directly for individual services rendered.