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Глоссарии и словари бюро переводов Фларус

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Cherry picking

Глоссарий по налогам
    Term used in the usa in r&d arrangements to prevent a contracting party from selecting or funding only the technologies that are successfully developed, i.e. "cherry picking". in transfer pricing context, it often describes a situation where a tax authority tries to impose a tp adjustment on a taxpayer based on a few of “cherry picked” related party transactions of other comparable companies with an intention to maximize its adjustment.




Cherry, английский
  1. The fruit of any of various trees belonging to the genus prunus, of the rose family, consisting of a pulpy, globular drupe enclosing a one-seeded smooth stone

  2. Same as "hanger"

  3. An even-textured, moderately highdensity

  4. A species of smelt or spurling, taken in the frith of tay.


Cherry ("вишенка"), русский
    То же самое, что и "hanger" - "подвеска"


Cherry bomb, английский
    Рассыпной фейерверк красного цвета


Cherry juice concentrate, английский
    Cherry juice that has had part of its water removed.


Cherry kriek, английский
    See kriek.


Cherry mahogany, английский

Cherry picker, английский
  1. Equipment capable of lifting a

  2. A machine for lifting men or materials on a platform at the end of an extendable boom; usually mounted on a carrier with wheels to provide mobility.

  3. A fishing tool in the modified form of a horn socket. the lower end or mouth is cut away on one side and resembles a scoop; hence, because of its shape, the device, as it is turned, works around and behind an object that has become partly embedded in the wall of the borehole, thus engaging it where a regular horn socket would fail.

  4. Mechanical device used on a single track to lift a mine car, permitting other cars to pass.


Cherry picker., английский

Cherry puree concentrate, английский
    Crushed cherries which have had some of their water removed. chickpeas an edible legume.


Cherry tomato, английский

Cherry-picker, английский

Cherry-picking, английский

Cherry-picking (выборка активов («снятие сливок»), русский
    Выборка активов из портфеля в соответствии с определенным критерием; противоположность случайной выборке.


Cherry-red heat, английский

Pick, английский
  1. A hand tool used for loosening and breaking up closely compacted soil and rock; consists of a steel head which usually is curved, with a point on one or both ends, mounted on a wooden handle. pick and dip, eastern method, new england method a method of laying brick whereby the bricklayer simultaneously picks up a brick with one hand and, with the other hand, enough mortar on a trowel to lay the brick.

  2. A rare form of presenile dementia, in which a disorder of the lipoid metabolism causes mental impairment, anaemia, loss of weight and swelling of the spleen and liver

  3. A single filling yarn carried by one trip of the weft-insertion device across the loom. the picks interface with the warp ends to form a woven fabric.

  4. Refers to each individual filling yarn of any fabric. fabrics are often described by the number of picks per inch.

  5. Собранная одновременно часть урожая (ягод, фруктов и т.п.)


Pick, английский

Pick, русский
    Режим в котором игроку предоставляется возможность выбрать героя для игры


Pick an object, английский
    Выбрать объект pickbox1. блок выбора; 2. курсор выбора


Pick and dip bricklaying method, английский

Pick boy, английский

Contracting, английский
    The business of setting correct boundaries before a coaching session.


Adjustment, английский
  1. Регулировка; перестановка; корректировка

  2. Поправка

  3. A specific directional high-speed movement of a joint performed by a chiropractor

  4. In marine insurance, the ascertaining and finally settling the amount of

  5. A change to an account to correct or update the balance.

  6. Корректировка


Transactions, английский
    Операции (в снс; понятия, относящиеся к реализации товаров и услуг экономическими единицами, получающими за это определенную компенсацию; по характеру объектов подразделяются на текущие, т. е. предназначенные для немедленного использования или потребления, и капитальные операции, т. е. по увеличению национального богатства)


Comparable, английский
    Сравнимый; аналогичный


Arrangement, английский
  1. Расположение; компоновка; устройство

  2. N упорядочение

  3. A custom-created layout of photos in an album.

  4. A predefined combination of grouped and sorted messages in table view.


Successful, английский

Terrtoriality principle, английский
    Term used to connote the principle of levying tax only within the territorial jurisdiction of a sovereign tax authority or country, which is adopted by some countries. residents are not taxed on any foreign-source income.


Location savings, английский
    Term used in the context of transfer pricing to refer to the savings or benefits such as cheaper production or service costs obtained by siting particular manufacturing operations in an offshore jurisdiction.