pro rata.

pro rata.
A Latin expression meaning "on a proportional basis." The term is used to describe the proportional *allocation of costs and revenues to activities, assets, liabilities, or time periods.

Auditor's dictionary. 2014.

Игры ⚽ Нужен реферат?

Look at other dictionaries:

  • Pro rata — is an adverb or adjective, meaning in proportion . [ [http://encyclopedia.farlex.com/pro+rata Farlex s The Free Dictionary] ] The term is used in many legal and economic contexts, and sometimes spelled pro rata .Meanings of Pro rataMore… …   Wikipedia

  • pro rata — pro ra·ta /ˌprō rā tə, rä , ra / adv [Latin]: proportionately according to an exactly calculable factor (as share or liability) pro rata adj Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • pro rata — pro rà·ta loc.agg.inv., loc.avv., loc.s.m.inv., lat. 1. loc.agg.inv., loc.avv. TS fin. secondo la parte, la quota stabilita; in proporzione: ripartire pro rata, debito, credito pro rata | loc.s.m.inv. TS dir. regola per la detraibilità dell IVA… …   Dizionario italiano

  • pro rata — pro ra|ta [prəu ˈra:tə US prou ˈreıtə] adj [only before noun] especially BrE [Date: 1500 1600; : Latin; Origin: for the rate ] a payment or share that is pro rata is calculated according to how much of something is used, how much work is done,… …   Dictionary of contemporary English

  • pro rata — |pròrrátà| loc. Usa se para indicar que algo é feito numa determinada proporção (ex.: cálculo pro rata, deduzir pro rata).   ‣ Etimologia: locução latina, de pro, conforme, segundo, em proporção com + ratus, a, um, fixado, regulado, invariável,… …   Dicionário da Língua Portuguesa

  • pro rata — 1570s, from L. pro rata (parte) according to the calculated (share), from pro for + rata, ablative singular of ratus, pp. of reri to count, reckon (see RATE (Cf. rate) (n.)) …   Etymology dictionary

  • pro rata — [prō rāt′ə, rät′ə] adv., adj. [L pro rata (parte), according to the calculated (share)] in proportion; proportionate(ly) …   English World dictionary

  • Pro rata — (lat., d. h. pro rata parte, »verhältnismäßig«), ein Ausdruck, der gebraucht wird, wenn sich eine Forderung oder eine Verbindlichkeit beim Vorhandensein mehrerer Berechtigten oder Verpflichteten, wie dies die Regel ist, in ebenso viele einzelne… …   Meyers Großes Konversations-Lexikon

  • Pro rata — Pro Pro, prep. [L.; akin to prae before, Gr. ?, and E. for. See {For}, prep., and cf. {Prior}, a.] A Latin preposition signifying for, before, forth. [1913 Webster] {Pro confesso} [L.] (Law), taken as confessed. The action of a court of equity on …   The Collaborative International Dictionary of English

  • pro-rata — /proʊ ˈratə/ (say proh rahtuh) adjective 1. calculated as a proportion of the whole amount in relation to another factor, as the proportion of a full time salary paid to a part time employee: a pro rata deduction. –verb (t) (pro rataed, pro… …  

  • Pro rata — Pro ra ta [L.] In proportion; proportionately; according to the share, interest, or liability of each. [1913 Webster] …   The Collaborative International Dictionary of English

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”