Глоссарий





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Preparing a scientific article for publication in an electronic (online) journal

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Translation services for tunneling shields and tunnel construction technologies



Глоссарии и словари бюро переводов Фларус

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Book value

  1. Книжная стоимость, то есть величина, используемая для определения, насколько капиталовложение превышает акционерный капитал. вычисляется путем деления акционерного капитала на стоимость имущества за вычетом обязательств;

  2. Чистая стоимость, нетто-стоимость активов

  3. The value of individual asset as recorded in the accounting records of a taxpayer, calculated as actual cost less allowances for any depreciation

  4. The net value of an asset reported on a statement of financial position.

  5. The value of an asset as calculated by the acquisition price plus or minus any adjustments (acquisition or value) minus any depreciation previously taken.

  6. A company`s total assets minus intangible assets and liabilities, such as debt. a company`s book value might be higher or lower than its market value.

  7. Балансовая стоимость активов

  8. Стоимость по торговым книгам


B/v, английский
    Book value


Чистая стоимость, русский
    Equity value


Valore di libro, итальянский
    In contabilita, indica il valore a cui un bene o un`attivita sono iscritti nel bilancio societario. secondo la pratica seguita, puo essere pari al valore di mercato o puo essere dato dalla differenza tra il valore d`acquisto e la somma degli ammortamenti


Ценность книги, русский



Book, английский
  1. A written or printed work of fiction or nonfiction, usually on sheets of paper fastened or bound together within covers

  2. N книга authorship phrase ~ разговорник spelling ~ 1 справочник по правописанию; 2 сборник упражнений по правописанию

  3. A commercial term for a peculiar packing of muslin, bast, and other stuffs.—brought to book, made to account.

  4. [1] to be listed as a member of the ship’s company is to be officially “on the books.” [2] the colloquial phrase “in the black book” (meaning to be in disfavor or deserving punishment) is almost certainly derived from the black book of admiralty.

  5. A banker or trader`s positions.


Book, английский

Book, английский

Book, английский

Book, английский

Book, английский

Book (booking), испанский
    What the police do when they arrest someone. includes taking fingerprints, photographs, and writing down personal information about the person


Book (to), английский

Book account, английский
    Текущий счет


Book bank, английский
    Место сбора и хранения подержанных книг, предназначенных для благотворительной распродажи


Book canvasser, английский
    Распространитель книг по подписке


Book cash, английский
    A firm`s cash balance as reported in its financial statements. also called ledger cash.


Book clay, английский

Book cloth, английский
    Print cloth treated with pyroxylin or starch and clay and used in bookbinding.


Book code, английский
    A predefined dimension that is used to differentiate between different modeling scenarios. for example, you can use this dimension to track values for budget, actual, and forecasted scenarios for any given period of time. it is automatically included with every model.


Book collection, английский

Book commitment, английский
    Балансовое обязательство


Book computer, английский
    Миниатюрный портативный компьютер


Book cost, английский
    Балансовая стоимость, см. book value


Book debt, английский
    Задолженность по книгам


Book depository; stora, английский

Капиталовложение, русский

Акционерный, русский

Individual, английский
    Физическое лицо


Accounting, английский
  1. Учет (на предприятиях); счетоводство (снс); народнохозяйственный учет (смп) (в социалистических странах образует единую систему социалистического учета, включающую бухгалтерский, оперативно- технический учет и статистику; в капиталистических странах народнохозяйственный учет отсутствует, в масштабе всей экономики «национальное счетоводство» представляет вид балансовых построений), см. national accounts

  2. Бухгалтерский учет

  3. The practice of recording, classifying, summarizing, and reporting the financial consequences of accounting events.

  4. The process of tracking and/or analyzing user activities on a network by logging key data (e.g. amount of time in the network, services accessed, amount of data transferred).

  5. The bookkeeping methods involved in maintaining a financial record of business transactions and in the preparation of statements concerning the assets, liabilities, and operating results of a business. the three main accounting statements are the income statement, balance sheet, and statement of cash flows.


Allowances, английский

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


Adjustments, английский
  1. Корректировка, то есть покупка или продажа некоторого числа опционов с определенным коэффициентом “дельта” с целью приведения позиции к “дельта” - нейтральному состоянию.

  2. Money that the buyer and sellers credit each other at the time of closing. often includes taxes and down payment.


Intangible, английский
    Нечто неосязаемое, неуловимое, смутное


Liabilities, английский
  1. Обязательства, см. financial assets; financial claims

  2. Обязательства

  3. Financial commitments that can be summed up as money owed; e.g., similarly, on a balance sheet, liabilities include short-term debt, long-term debt, and accounts payable. the main liabilities of banks are the deposits of their customers.


Стоимость по торговым книгам, русский

B/v, английский
    Book value