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1 Abrechnung
f1. nur Sg.; (Abzug) deduction; nach Abrechnung der Unkosten after deducting expenses; in Abrechnung bringen / kommen Amtsspr. deduct ( oder take s.th. in part payment) / be deducted2. WIRTS. (Schlussrechnung) settlement of accounts; (Rechnung) account; (Abrechnen) accounting, invoicing, Am. billing; (an der Börse) contract note; einen Betrag in Abrechnung bringen debit ( oder credit) a sum; Abrechnung mit Stichtag 31. März statement (of account) up to 31 March, settlement to be made by 31 March; laut Abrechnung as per account rendered* * *die Abrechnungstatement; reckoning; balancing; liquidation; clearing; tally; payoff; settlement* * *Ạb|rech|nungf1) (= Aufstellung) statement (über +acc for); (= Rechnung) bill, invoice; (= das Kassemachen) cashing up; (fig = Rache) revengewie viel mussten Sie ausgeben? – ich bin gerade dabei, die Abrechnung zu machen or ich bin gerade bei der Abrechnung — how much did you have to spend? – I'm just working it out now
bei der Abrechnung der Konten — when the accounts are/were being balanced
er muss noch die ganzen Abrechnungen machen — he still has to do all the accounts or the bookwork
der Tag der Abrechnung (fig) — the day of reckoning
2) (= Abzug) deductionnach Abrechnung von — after the deduction of
folgende Beträge kommen in Abrechnung (form) — the following sums are to be deducted
* * *(the settling of debts etc.) reckoning* * *Ab·rech·nungf1. (Erstellung der Rechnung) calculation [or preparation] of a bill [or an invoice]ich bin gerade bei der \Abrechnung für den Kunden I'm just adding up the bill for the customerdie \Abrechnung machen [o vornehmen] to prepare [or calculate] [or add up] the bill [or invoice]wie viel mussten Sie ausgeben? — ich bin gerade dabei, die \Abrechnung zu machen how much did you have to spend? — I'm just working it out2. (Aufstellung) list, itemized bill3. (Rache) revenge, pay offder Tag der \Abrechnung the day of reckoningendlich war die Stunde der \Abrechnung gekommen the time for revenge had finally come4. (Abzug)\Abrechnung von Skonto discountetw in \Abrechnung bringen (geh) to deduct sth from sth* * *1) (Schlussrechnung) cashing up no art.die Kellnerin machte die Abrechnung — the waitress was cashing up
3) (Vergeltung) reckoning4) (Abzug) deduction* * *nach Abrechnung der Unkosten after deducting expenses;2. WIRTSCH (Schlussrechnung) settlement of accounts; (Rechnung) account; (Abrechnen) accounting, invoicing, US billing; (an der Börse) contract note;einen Betrag in Abrechnung bringen debit ( oder credit) a sum;Abrechnung mit Stichtag 31. März statement (of account) up to 31 March, settlement to be made by 31 March;laut Abrechnung as per account rendered3. fig (Vergeltung) requital;Tag der Abrechnung day of reckoning* * *1) (Schlussrechnung) cashing up no art.3) (Vergeltung) reckoning4) (Abzug) deduction* * *f.accounting n.deduction n.liquidation n.payoff n. -
2 Abrechnung
Abrechnung f 1. BANK clearing, settlement; 2. FIN make-up, clearance; 3. GEN billing; 4. RW invoicing • Abrechnung vorlegen RW render an account for sth* * *f 1. < Bank> clearing, settlement; 2. < Finanz> make-up, clearance; 3. < Geschäft> billing; 4. < Rechnung> invoicing ■ Abrechnung vorlegen < Rechnung> render an account for sth* * *Abrechnung
(Abzug) deduction, discount, allowance, (Bank) clearance, (über verkaufte Effekten) contract (Br.) (sold, US) note, (Kommissionär) ringing up, (Liquidierung) liquidation, (Rechnung) note, account, bill, (Rechnungswesen) accounting, reckoning, (Scheckverkehr) bank clearing, clearance, (Schlussrechnung) settlement (Br.), settling (balancing) of accounts;
• auf Abrechnung von on account;
• laut Abrechnung per account rendered;
• nach Abrechnung der inflationsbedingten Erhöhung after inflation retention;
• nach Abrechnung der Spesen after deducting expenses (charges);
• nach Abrechnung der Steuern after taxes;
• endgültige Abrechnung final settlement;
• gegenseitige Abrechnung compensation, offset;
• geschminkte Abrechnungen cooked accounts;
• innerbetriebliche Abrechnung intercompany squaring;
• jährliche Abrechnung annual balance;
• laufende Abrechnung (Börse) current account;
• monatliche Abrechnung monthly tally;
• nächste Abrechnung next account;
• periodische Abrechnung periodical settlement;
• buchhalterisch richtige Abrechnung proper accounts;
• tägliche Abrechnung (Giroausgleich) daily settlement;
• wertmäßige Abrechnung deliveries accounting;
• wöchentliche Abrechnung weekly settlement;
• Abrechnung in regelmäßigen Abständen periodic accounting;
• interne Abrechnung der Banken settlement of interbank debits and credits, clearing;
• Abrechnung über den Kauf (Verkauf) von Effekten contract (Br.) (bought, US) note;
• Abrechnung des Liquidators liquidator’s account;
• Abrechnung der Regionalbanken country clearing (Br.);
• Abrechnung über getätigte Verkäufe account sales;
• Abrechnung zu landesdurchschnittlichen Verleihsätzen (Filmverleih) formula deal;
• Abrechnung über Verluste allowance for losses;
• in Abrechnung bringen to deduct;
• im Voraus bezahlte Beträge in Abrechnung bringen to allow for sums paid in advance;
• Rabatt von 5% in Abrechnung bringen to take off five per cent;
• Abrechnung erteilen to render account;
• seine Abrechnung machen to settle one’s accounts;
• seine Abrechnung zur Revision vorlegen to send one’s accounts for credit;
• bei der Abrechnung zurückgeben (unverkaufte Karten) to account.
erteilen, Abrechnung
to render an account;
• Anweisungen erteilen to give instructions;
• jem. Arbeitserlaubnis auf Zeit erteilen to lay a workman (US);
• Auftrag erteilen to [place an] order, (Behörde) to confer (award) a contract;
• Auskunft erteilen to give information;
• Belastung erteilen to debit;
• Bescheinigung erteilen to issue a certificate;
• dem Vorstand Entlastung erteilen to approve the acts of directors;
• Faktura erteilen to [make out an] invoice;
• der Geschäftsleitung eines Unternehmens Entlastung erteilen to endorse management’s stewardship of a company;
• Gutschrift erteilen to credit;
• Lizenz erteilen to [grant a] licence;
• Patent erteilen to grant a patent;
• Prokura erteilen to authorize to sign, to confer procuration;
• Quittung erteilen to [give a] receipt;
• Rechnung erteilen to render account;
• Richtigbefund erteilen to verify an account;
• jem. Vollmacht erteilen to authorize s. o., to bestow (grant) power of attorney;
• Zuschlag erteilen to allocate, to adjudicate;
• dem Meistbietenden den Zuschlag erteilen to allot to the highest bidder. -
3 nach Abrechnung der Spesen
nach Abrechnung der Spesen
after deducting expenses (charges)Business german-english dictionary > nach Abrechnung der Spesen
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4 deduct
déduire; (tax) prélever;∎ to deduct £10 from the price déduire 10 livres du prix;∎ after deducting expenses après déduction des frais -
5 deduct
deduct [dɪ'dʌkt]déduire, retrancher; (tax) prélever;∎ to deduct £10 from the price déduire ou retrancher 10 livres du prix;∎ to deduct 25 percent from a salary prélever 25 pour cent d'un salaire;∎ to be deducted at source (tax) être prélevé à la source;∎ after deducting expenses après déduction des frais -
6 deduct
transitive verbabziehen ( from von)* * *[-ʃən]
(something that has been deducted: There were a lot of deductions from my salary this month.)
der Abzug* * *de·duct[dɪˈdʌkt]vt* * *[dɪ'dʌkt]vtabziehen (from von); (from wages also) einbehaltenafter deducting 5% — nach Abzug von 5%
* * *a) abziehen, abrechnen (von):charges deducted, after deducting charges nach Abzug der Kosten;deducting (our) expenses abzüglich (unserer) Unkostenb) einbehalten (von)c)(von der Steuer) absetzen* * *transitive verbabziehen ( from von)* * *v.abrechnen v.absetzen v.abziehen v. -
7 Abzug
Abzug m 1. BÖRSE withholding, discount, dis, disc.; 2. FIN withdrawal (Kapital); 3. GEN, VERSICH deduction; allowance; 4. STEUER deduction (vom Gehalt); relief; 5. V&M allowance; 6. WIWI outflow, efflux (ZB); 7. MEDIA copy, print, proof sheet • in Abzug bringen FIN deduct • nach Abzug von Steuern RW, STEUER on an after-tax basis* * *m 1. < Börse> withholding, discount (dis, disc.) ; 2. < Finanz> Kapital withdrawal; 3. <Geschäft, Versich> deduction; 4. < Steuer> Gehalt deduction, relief; 5. <V&M> allowance; 6. <Vw> ZB outflow, efflux ■ in Abzug bringen < Finanz> deduct ■ nach Abzug < Geschäft> less ■ nach Abzug von Steuern <Rechnung, Steuer> after-tax basis ■ vor Abzug der Steuern <Rechnung, Steuer> before tax, pre-tax* * *Abzug
(drucktechn.) print, reproduction, (Einbehaltung) deduction, off-reckoning, off-take, (Fotokopie) photoprint, copy, (Nachlass) allowance, discount, abatement, rebate[ment], reduction, (Subtraktion) subtraction;
• bar ohne Abzug net (spot) cash, cash without discount;
• nach Abzug der Einkommensteuer clear of income tax;
• nach Abzug der Schulden clear after debts paid;
• nach Abzug des Skontos less (allowing for) discount;
• nach Abzug aller Spesen all deductions made;
• nach Abzug Ihrer Spesen after deducting your charges;
• nach Abzug der Steuern tax deducted;
• nach (unter) Abzug der Zinsen less interest accrued;
• ohne Abzug clear, without deduction;
• bar ohne Abzug net (spot) cash, cash without discount;
• Kassa ohne Abzug terms net cash;
• ohne Abzug anteiliger Erbschaftssteuern free from legacy duty respectively;
• unter Abzug von deducting, subject to deduction of, withholding;
• unter Abzug Ihrer Provision deducting your commission;
• gleichmäßiger Abzug uniform deduction;
• hektographierter Abzug manifold;
• unkorrigierter Abzug foul proof;
• 3% Abzug bei Barzahlung 3% discount for cash;
• Abzug von Betriebsausgaben deduction from gross income;
• Abzug für Bruchwaren breakage;
• Abzug vom steuerpflichtigen Einkommen deduction from taxable income, income-tax relief (Br.);
• Abzug von Geldbeträgen withdrawal of funds;
• Abzug für Geschäftsauslagen (Kosten) allowance for expenses;
• Abzug privater Industriebeteiligungen withdrawal of private investments in industry;
• Abzug auf Kunstdruckpapier art pull, glossary print;
• Abzug für Lebensversicherungsprämien (Einkommensteuer) life insurance relief (Br.);
• Abzug an der Quelle (Steuer) deduction (withholding) at the source;
• in Abzug bringen to deduct, to make deductions, to allow a discount;
• für Kosten in Abzug bringen to allow for costs;
• 10% vom Lohn in Abzug bringen to stop 10% from wages;
• Zinsen in Abzug bringen to make deduction of interest;
• Abzug gewähren to make a reduction, to grant a rebate[ment], to [allow a] discount;
• in Abzug kommen to be deducted;
• Abzug machen (Druckerei) to pull off a proof, (Foto) to take a print from a negative, to copy;
• Abzug vornehmen to discount;
• Abzug von 4% vornehmen to strike off 4 per cent;
• Preise verstehen sich ohne Abzug terms strictly cash. -
8 Spesen
Spesen pl 1. FIN bank charges; 2. RW expenses, out-of-pocket expenses • jmdm. wenig Spesen geben GEN put sb on short allowance • Spesen aufgliedern FIN break down expenses • Spesen werden übernommen GEN all expenses paid* * *pl 1. < Finanz> bank charges; 2. < Rechnung> expenses, out-of-pocket expenses ■ jmdm. wenig Spesen geben < Geschäft> put sb on short allowance ■ Spesen aufgliedern < Finanz> break down expenses ■ Spesen werden übernommen < Geschäft> all expenses paid* * *Spesen
charge[s], expenses [incurred], out-of-pocket expenses (Br.), expenditure, (Gebühren) fees, (Kosten) cost[s];
• ab an (abzüglich der) Spesen charges to be deducted;
• einschließlich aller Spesen including all charges;
• franko Spesen free of charges;
• gegen Erstattung der Spesen with out-of-pocket expense;
• nach Abzug aller Spesen all deductions made;
• nach Abzug Ihrer Spesen after deducting your charges;
• unter Einschluss (zuzüglich) der Spesen including the expenses;
• unter Inbegriff sämtlicher Spesen all charges included;
• unter Nachnahme der Spesen charges forwarded (Br.), expenses to be collected;
• zuzüglich der Spesen including the expenses;
• zuzüglich Ihrer Spesen by adding your charges;
• abzugsfähige Spesen charges to be deducted, (Steuerwesen) permissible expenses;
• aufgelaufene Spesen accrued expenses;
• diverse Spesen sundries, sundry expense;
• einmalige Spesen non-recurring expenses;
• erwachsene Spesen cost involved (accrued);
• feste Spesen fixed charges;
• fremde Spesen (Bank) cost of our correspondent;
• geschätzte Spesen estimated charges;
• kleine Spesen petty charges (expenses), small charges;
• laufende Spesen current (standing) expenses;
• übliche Spesen (Bank) normal service charges;
• verausgabte Spesen out-of-pocket expenses;
• vereinbarte Spesen agreed costs;
• wiederkehrende Spesen fixed charges;
• seine Spesen abrechnen to account for one’s expenses;
• Mittagessen über Spesen abrechnen to justify a lunch as business expense;
• Spesen absetzen to deduct expenses;
• jem. 40 $ und den Ersatz der Spesen anbieten to offer s. o. 40 $ and expenses;
• Spesen aufschlüsseln to break down expenditure (expenses);
• Spesen begleichen to refund the expenses;
• fast alle Spesen ersetzt (erstattet) bekommen to get a good percentage on one’s outlay;
• gerechtfertigte Spesen erstattet bekommen to recover one’s expenses properly incurred;
• für Spesen belasten to expense;
• Konto mit sämtlichen Spesen belasten to charge an account with all the expenses;
• jds. Spesen bestreiten to defray s. one’s expenses;
• jem. die (seine) Spesen ersetzen to reimburse s. o. for his costs, to allow s. o. his expenses, to indemnify s. o. for expenses incurred;
• Spesen erstatten to refund the expenses;
• Spesen niedrig halten to hold (keep) down expenditure (expenses);
• jds. Spesen herabsetzen to cut down s. one’s allowances;
• hohe Spesen aushalten können to stand the racket (US sl.);
• Spesen nachnehmen to charge expenses forward;
• doppelte Spesen in Rechnung stellen to double-bill;
• Spesen genauestens überwachen to keep a strict account of expenses;
• Spesen umlegen to apportion the expenses;
• Spesen vergüten to reimburse travelling expenses (expenses incurred);
• Spesen verringern to cut down expenses;
• Spesen zurückerstatten to refund the expenditure;
• Spesenabrechnung statement of expenses, expense sheet (record, report), note of travelling expenses (Br.);
• Spesenabrechnungen lasch behandeln to be lax in handling expenses;
• nach Spesenabzug ultra reprisal;
• Spesenabzüge expense-account deduction;
• Spesenanschlag expense budget, cost account;
• Spesenanteil share of the expenses, cost rate;
• Spesenaufgliederung expense classification, breakdown of expenses (expenditures) (US);
• Spesenaufstellung statement of expenses, specification of disbursements;
• Spesenaufwand begrenzen to put a stop to expenditures;
• Spesenaufzeichnung costs records;
• Spesenausgaben expense-account spending;
• Spesenbegrenzung abridgement of expenses;
• Spesenbelastung (Versicherung) expense loading;
• Spesenbelastungsformular sundries debit form. -
9 deduct
deduct [dɪˈdʌkt]• to deduct 5% from the wages prélever 5 % sur les salaires• after deducting 5% déduction faite de 5 %* * *[dɪ'dʌkt] -
10 detrazione
f deduction* * *detrazione s.f.1 (trib.) deduction, relief, allowance, exemption; ( somma detratta) amount deducted: detrazione ammessa, statutory allowance; detrazione d'imposta, tax deduction, (amer.) tax exemption; detrazioni d'imposta sul reddito, income-tax deductions; detrazione fiscale, tax allowance (o relief); detrazione per deprezzamento, depreciation allowance; detrazione per figli a carico, children's allowance; detrazione per spese, deduction for expenses; spesa ammessa in detrazione, fiscally-deductible expense; previa detrazione delle spese, after allowance for charges; detrazione forfettaria, standard deduction; detrazione per ammortamento, capital allowances2 ( il detrarre) deduction, deducting* * *[detrat'tsjone]sostantivo femminile econ. deduction; (riduzione) allowancedetrazione fiscale — tax allowance o relief
* * *detrazione/detrat'tsjone/sostantivo f.econ. deduction; (riduzione) allowance\detrazione fiscale tax allowance o relief. -
11 trading, profit and loss account
Finan account which shows the gross profit or loss generated by an entity for a period ( trading account), and after adding other income and deducting various expenses shows the profit or loss of the business (the profit and loss account). Some small entities combine the two accounts.The ultimate business dictionary > trading, profit and loss account
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