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1 cobro por los preparativos
(n.) = arrangement feeEx. There are no arrangement fees and there is no formal commitment until contract signature, which is normally shortly before the date of each disbursement.* * *(n.) = arrangement feeEx: There are no arrangement fees and there is no formal commitment until contract signature, which is normally shortly before the date of each disbursement.
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2 desembolso
m.1 payment.desembolso inicial down paymentla operación supuso un desembolso de 100 millones the operation cost 100 million2 expenditure, defrayment, expense, cost.pres.indicat.1st person singular (yo) present indicative of spanish verb: desembolsar.* * *1 (entrega de dinero) payment; (plazo) instalment (US installment)2 (gasto) expense, outlay, expenditure\desembolso inicial down payment* * *SM1) (=pago) payment2) (=gastos) outlay, expenditure* * *masculino expenditure; ( gasto inicial) outlay* * *= disbursal, disbursement, outlay, expense.Ex. Through collective barganining, political bodies can influence the appointments of individuals or the disbursal of funds within the library.Ex. There are no arrangement fees and there is no formal commitment until contract signature, which is normally shortly before the date of each disbursement.Ex. Educative work must continue to be publicised and libraries must make greater outlays of funds and staff.Ex. At an earlier stage, the Library of Congress had decided to retain certain pre-AACR headings, in order to avoid the expense of extensive recataloguing.----* desembolso de capital = capital outlay.* desembolso económico = financial outlay.* gastos que no suponen un gran desembolso de dinero = out-of-pocket costs.* * *masculino expenditure; ( gasto inicial) outlay* * *= disbursal, disbursement, outlay, expense.Ex: Through collective barganining, political bodies can influence the appointments of individuals or the disbursal of funds within the library.
Ex: There are no arrangement fees and there is no formal commitment until contract signature, which is normally shortly before the date of each disbursement.Ex: Educative work must continue to be publicised and libraries must make greater outlays of funds and staff.Ex: At an earlier stage, the Library of Congress had decided to retain certain pre-AACR headings, in order to avoid the expense of extensive recataloguing.* desembolso de capital = capital outlay.* desembolso económico = financial outlay.* gastos que no suponen un gran desembolso de dinero = out-of-pocket costs.* * *outlayun desembolso inicial de 15 millones an initial outlay of 15 millionno estoy en condiciones de hacer ese desembolso I can't afford to pay out that sort of money* * *
Del verbo desembolsar: ( conjugate desembolsar)
desembolso es:
1ª persona singular (yo) presente indicativo
desembolsó es:
3ª persona singular (él/ella/usted) pretérito indicativo
Multiple Entries:
desembolsar
desembolso
desembolsar ( conjugate desembolsar) verbo transitivo
to spend, pay out
desembolso sustantivo masculino
expenditure;
( gasto inicial) outlay
desembolsar verbo transitivo to pay out
desembolso sustantivo masculino expenditure, payment
un desembolso inicial de diez mil pesetas, an initial outlay of ten thousand pesetas
' desembolso' also found in these entries:
English:
disbursement
- expenditure
- outlay
- out
* * *desembolso nmpayment;la operación supuso un desembolso de 100 millones the operation cost 100 million;hacer un desembolso de un millón de pesos to pay (out) a million pesosdesembolso inicial down payment* * *m expenditure, outlay* * *desembolso nmpago: disbursement, payment -
3 firma del contrato
(n.) = contract signatureEx. There are no arrangement fees and there is no formal commitment until contract signature, which is normally shortly before the date of each disbursement.* * *(n.) = contract signatureEx: There are no arrangement fees and there is no formal commitment until contract signature, which is normally shortly before the date of each disbursement.
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4 poco antes de + Fecha
= shortly before + FechaEx. There are no arrangement fees and there is no formal commitment until contract signature, which is normally shortly before the date of each disbursement.* * *= shortly before + FechaEx: There are no arrangement fees and there is no formal commitment until contract signature, which is normally shortly before the date of each disbursement.
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5 fee
n1) гонорар; вознаграждение; комиссия, плата за услуги2) взнос3) сбор, пошлина4) земельная собственность или недвижимость, которые могут продаваться или передаваться по наследству
- additional fee
- administration fee
- administrative fee
- admission fee
- advance fee
- agency fee
- agent's fee
- annual fee
- application fee
- appraisal fee
- arbitration fee
- arbitrator's fee
- arrangement fee
- assignment fee
- auction fee
- booking fee
- broker's fee
- business filing fees
- busines registration fee
- cargo fee
- chartering fee
- clearing fee
- C.O.D.
- collection fee
- commission fee
- commitment fee
- consular fee
- consultancy fee
- consultant fee
- consultation fee
- contractor fee
- counsel fees
- court fees
- current fees
- customs fees
- director's fees
- discharging fee
- doctor's fee
- entrance fee
- exchange commission fee
- exit fee
- extra fee
- facility fee
- factoring fee
- filing fee
- finder's fee
- fixed fee
- flat fee
- franchise fee
- front end fees
- guarantee fees
- handling fee
- import fee
- incentive fee
- initial fee
- installation fee
- insurance fee
- insurance survey fee
- issue fee
- landing fee
- late payment fee
- legal fee
- licence fee
- listing fee
- litigation fee
- management fee
- membership fee
- nonrefundable fee
- notarial fee
- official's fee
- oil import fees
- origination fee
- packaging fee
- packing fee
- parcel fee
- parcel registration fee
- participation fee
- passport fee
- patent fee
- pick-up fee
- pilot fee
- pilotage fee
- port fees
- procuration fee
- professional fee
- protest fee
- public accounting fees
- publication fee
- quarantine fee
- reasonable fee
- registration fee
- remittance fee
- renewal fee
- rental fee
- revival fee
- safe custody fee
- sanitary fee
- school fees
- service fee
- stand fee
- standard fee
- storage fee
- submission fee
- subscription fee
- survey fees
- tax return preparation fees
- transfer fee
- tuition fee
- unloading fee
- warehouse fee
- weighing fee
- fees for arbitration services
- fees for consultancy services
- fee for a design
- fee for granting an import licence
- fee for a patent
- fee for paying a cheque
- fee for the return of deposit
- fee for a trademark
- fee for the use
- fees in a case
- fee of an average adjuster
- fee on a loan
- fee per article
- at a nominal fee
- for a fee
- fees paid to practise a profession
- fees payable to the bank
- fees receivable
- apportion fees
- be liable to a fee
- be remunerated with a fee
- charge a fee
- collect fees
- estimate a fee
- pay fees -
6 fee
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7 Gebührenrahmen
Gebührenrahmen
scale of fees, fee structure;
• Gebührenrechnung note of fees, fee note (sheet) (Br.), bill of charges (US), (Anwalt) bill of costs;
• Gebührenrechnung überprüfen und anerkennen to tax the costs (Br.);
• Gebührenrückerstattung reimbursement of charges, return of duties;
• Gebührensatz tariff [rate], billing rate;
• amtliche Gebührensätze official scales of fees;
• höchste Gebührensätze costs on the highest scale;
• Gebührensenkung cut in rates;
• Gebührenstaffel tariff (fee, duty) scale;
• verbindliche Gebührenstaffel compulsory fee scale;
• Gebührenstempel tax (revenue) stamp;
• festes Gebührensystem (Agenturgeschäft) fee system;
• Gebührentabelle scale of charges, schedule (table) of fees;
• Gebührentarif tariff [of fees], (telecom.) phone rate;
• Gebührenteilung (Spediteur) division of rates;
• Gebührenüberhöhung (Verwaltung) overcharging;
• Gebührenübernahme absorption of charges;
• Gebührenvereinbarung (Anwalt) fee arrangement;
• Gebührenvereinheitlichung (Post) postalization;
• Gebührenverzeichnis tariff, table of charges, (Gericht) cost book, (telecom.) charge book;
• Gebührenvorschuss fees paid in advance, advance offered, (Anwalt) retainer, retaining fee;
• Gebührenzahler fee payer;
• Gebührenzeit (telecom.) charging period;
• Gebührenzone tariff area, (telecom.) area [location];
• Gebührenzuschlag additional charge, excess fee (charge), surcharge. -
8 fee
1. сущ.1)а) эк. плата (за услуги, какое-л. право и т. д.); комиссия, комиссионный сбор; чаевые; вознаграждение; гонорар; взносATTRIBUTES:
additional fee, extra fee — дополнительная плата, дополнительное вознаграждение
base [basic\] fee — базовая плата, базовое вознаграждение
contract with a base fee of 1% and an award fee of 2% — контракт с базовым вознаграждением в размере 1% и премиальными в размере 2%
lawyer's fee — гонорар [вознаграждение\] адвоката
We couldn't afford to pay the lawyer's fees. — У нас не было денег, чтобы нанять адвоката.
use fee — плата за пользование [использование\]
The total replacement fee for a lost book is $60. — Суммарная плата за замену утерянной книги составляет $60.
monthly fee — месячная плата, месячное вознаграждение, плата [вознаграждение\] за месяц
COMBS:
fee for [smth.\] — плата [вознаграждение, комиссионные\] за [что-л.\]
The fee for adults is $3 per day. — Плата для взрослых составляет $3 в день
The registration fee per person is £66 + VAT. — Регистрационный взнос на одно лицо составляет £66 плюс НДС.
a $5.00 per day fee — плата в размере $5.00 в день
$75.00 Rental Fee for two hours; $37.50 for each additional hour — Плата за прокат на два часа составляет $75,00; $37,50 за каждый дополнительный час.
fee of $100, $100 fee — плата в размере $100
one-time fee of $17.88 to $34.95 — единовременная плата в размере от $17,88 до $34,95
a fee in the amount of $1000 — плата в сумме [в размере\] $1000
amount of fee — сумма оплаты [вознаграждения, комиссионных\]
per-transaction fee — плата [комиссионные\] за операцию
$10.00 fee per transaction — плата [комиссионные\] в размере $10 за операцию
to receive a fee — получать вознаграждение [плату\]
See:12-b-1 fee, 12b-1 fee, account fee, administration fee, administrative fee, admission fee, advance fee, advisory fee, agency fee, allowable fee, annual fee, application fee, appraisal fee, arrangement fee, assumption fee, ATM fee, audit fee, automated teller machine fee, award fee, back fee, bounced check fee, break-up fee, brokerage fee, broker's fee, broking fee, capitated fee, capitation fee, chargeback fee, clearing fee, commission fee, commitment fee, conditional fee, connection fee, consulting fee, contingency fee, contingent fee, contractor's fee, copyright fee, credit report fee, custodial fee, delivery fee, directors' fee, discount fee, distribution fee, documentation fee, drop-dead fee, early redemption fee, early repayment fee, effluent fee, emission fee, entrance fee, exit fee, facility fee, factoring fee, fair share fee, filing fee, finder's fee, fixed fee, flat fee, front-end fee, graduation fee, grazing fee, guarantee fee, handling fees, harbour fees, high loan to value fee, high percentage lending fee, high percentage loan fee, holding fee, incentive fee, initiation fee, insufficient funds fee, interchange fee, issuer's reimbursement fee, joining fee, kill fee, landing fee, late enrollment fee, late fee, late payment fee, licence fee 2), listing fee, loan discount fee, loan fee, loan guarantee fee, loan origination fee, lock-in fee, maintenance fee, management fee, manager's fee, membership fee, merchant discount fee, mortgage indemnity fee, mortgage indemnity guarantee fee, non-sufficient funds fee, no-sale fee, NSF fee, origination fee, overdraft fee, penalty fee, performance fee, policy fee, prepayment fee, professional fee, purchase fee, reasonable and customary fee, redemption fee, registration fee 2), renewal fee, rental fee, reproduction fee, retainer fee, retaining fee, returned check fee, re-use fee, SAG fee, sale fee, sales fee, school fee, Screen Actors Guild fee, SEC fee, service fee, sign-up fee, slotting fee, stand-by fee, stop payment fee, storage fee, subscription fee, success fee, surrender fee, take-up fee, termination fee, transaction fee, tuition fee, union fees, upfront fee, user fee, usual and customary fee, usual, customary and reasonable fee, usual, customary and reasonable fee, usual, customary and reasonable fee, usual, customary and reasonable feeб) гос. фин. сбор (целевой обязательный платеж, предназначенный для оплаты услуг, оказываемых компаниям и предприятиям государственными органами)legal [litigation\] fee — судебный сбор, судебная пошлина
Syn:See:assessment fee, consular fee, customs user fee, harbor maintenance fee, Land Registry fee, licence fee 1), notarial fee, patent fee, registration fee 1) tax 1. 1) а), duty 1. 3) а), impost, government dues2) эк., ист. = fief 1),3)а) юр. право собственностиSee:б) юр., ист. лен, феод, феодальное поместье, частное владение2. гл.1) общ. выплачивать (гонорар, чаевые, плату за дополнительные услуги)2) эк. тр., редк. нанимать (на работу), предоставлять работуWe feed a lawyer to act for us. — Мы взяли адвоката для ведения нашего дела.
Syn:
* * *
плата, комиссия, гонорар, вознаграждение: 1) плата (комиссия) за услугу; проведение операции в виде процента от цены или фиксированной суммы (может устанавливаться в ходе переговоров) (напр., оплата услуг юристов или аудиторов); 2) плата за учебу в частной школе или университете; 3) чаевые; 4) сбор, пошлина; 5) вступительный взнос в клуб; 6) абсолютное право собственности; право наследования без ограничений; = fee simple; fee simple absolute; freehold.* * *гонорар; комиссия; сбор; вознаграждение. . Словарь экономических терминов .* * *Финансы/Кредит/Валюта -
9 cobro
m.1 cashing.llamar a cobro revertido a alguien to make a reverse-charge call to somebody (British), to call somebody collect (United States)2 collection of payment, cashing, collection, encashment.pres.indicat.1st person singular (yo) present indicative of spanish verb: cobrar.* * *1 (pago) payment2 (cobranza) collection; (de cheque) cashing3 (en caza) retrieval\llamar a cobro revertido to reverse the charges, US call collectcobro revertido reverse-charge, US collect* * *SM1) (=recaudación) [de cheque] cashing, encashment frm; [de salario, subsidio] receipt, collection; [de pensión] collection, drawing; [de factura, deuda] collectionendurecerán los requisitos para el cobro de pensiones — they will tighten up the requirements for drawing o collecting pensions
protestó por el cobro de 50 euros por el servicio — he complained about the 50-euro charge for the service
cargo o comisión por cobro — collection charge
cobro revertido, llamada a cobro revertido — reverse charge call, collect call (EEUU)
llamar a cobro revertido — to reverse the charges, call collect (EEUU), call toll-free (EEUU)
2) (=pago)nos comprometemos a garantizar el cobro de las pensiones — we make a guarantee that the pensions will be paid
3) †poner algo en cobro — to put sth in a safe place, put sth out of harm's way
* * *a) ( de cheque) cashing; (de sueldo, pensión)b) (Telec)llamó a cobro revertido — she called collect (AmE), she reversed the charges (BrE)
* * *= charging, cashiering.Ex. The availability of a range of services and many channels, and the commercial element introduce the technical problems of channel selection (by the user) and charging and billing (by the service provider).Ex. Many of their policies and procedures of cashiering are related to fraud and theft protection.----* a cobro revertido = reverse charges.* cobro de dinero = collection of fees.* cobro de servicios = fee services.* cobro por los preparativos = arrangement fee.* cobro por servicios = fee services, fee for services.* cobro por servicios prestados = fee for services.* con cobro = fee-based.* empresa de cobro de deudas = debt collection agency.* llamada a cobro revertido = collect call, reverse charges.* llamar a cobro revertido = telephone collect, call collect.* sistema de cobro por la información usada = information metering.* * *a) ( de cheque) cashing; (de sueldo, pensión)b) (Telec)llamó a cobro revertido — she called collect (AmE), she reversed the charges (BrE)
* * *= charging, cashiering.Ex: The availability of a range of services and many channels, and the commercial element introduce the technical problems of channel selection (by the user) and charging and billing (by the service provider).
Ex: Many of their policies and procedures of cashiering are related to fraud and theft protection.* a cobro revertido = reverse charges.* cobro de dinero = collection of fees.* cobro de servicios = fee services.* cobro por los preparativos = arrangement fee.* cobro por servicios = fee services, fee for services.* cobro por servicios prestados = fee for services.* con cobro = fee-based.* empresa de cobro de deudas = debt collection agency.* llamada a cobro revertido = collect call, reverse charges.* llamar a cobro revertido = telephone collect, call collect.* sistema de cobro por la información usada = information metering.* * *1 (de un cheque) cashing, encashment ( frml)(del sueldo, de una pensión): para el cobro de la pensión in order to collect o draw your pensionel cobro de la suscripción se efectuará a domicilio the subscription will be collected at your home address2 ( Telec):* * *
Del verbo cobrar: ( conjugate cobrar)
cobro es:
1ª persona singular (yo) presente indicativo
cobró es:
3ª persona singular (él/ella/usted) pretérito indicativo
Multiple Entries:
cobrar
cobro
cobrar ( conjugate cobrar) verbo transitivo
1
◊ nos cobran 30.000 pesos de alquiler they charge us 30,000 pesos in rent;
cobro algo por algo/hacer algo to charge sth for sth/doing sth;
vino a cobro el alquiler she came for the rent o to collect the rent;
¿me cobra estas cervezas? can I pay for these beers, please?;
me cobró el vino dos veces he charged me twice for the wine
‹ pensión› to draw;◊ cobra 2.000 euros al mes he earns/draws 2,000 euros a month;
todavía no hemos cobrado junio we still haven't been paid for June
2a) (Chi) ( pedir):
3 ( adquirir) ‹ fuerzas› to gather;◊ cobro fama/importancia become famous/important
4 (period) ‹vidas/víctimas› to claim
verbo intransitivoa) cobro por algo/hacer algo to charge for sth/doing sth;◊ ¿me cobra, por favor? can you take for this, please?, can I pay, please?;
llámame por cobro (Chi, Méx) call collect (AmE), reverse the charges (BrE)
cobrarse verbo pronominala) ( recibir dinero):◊ tenga, cóbrese here you are;
cóbrese las cervezas can you take for the beers, please?
cobro sustantivo masculino
(de sueldo, pensión):
b) (Telec):
cobrar
I verbo transitivo
1 (pedir un precio) to charge
(exigir el pago) to collect
(recibir el pago de una deuda) to recover
2 (un cheque, un billete de lotería) to cash
(recibir el salario) to earn: aún no han cobrado el sueldo, they still haven't been paid their salary
cobra un buen sueldo, he earns a good salary
3 figurado (alcanzar, lograr) to gain, get: su proyecto cobra hoy importancia, today his project is becoming important
cobrar ánimos, to take heart
4 (empezar a sentir) cobrar afecto a alguien/algo, to become very fond of sb/sthg
II verbo intransitivo
1 (exigir un pago) ¿me cobra, por favor? I'd like to pay now, please
nunca me cobra, he never charges me
2 (recibir el salario) to be paid
3 fam (recibir una zurra) to catch it, get it
cobro sustantivo masculino (de un pago, deuda) collection
(de un cheque) cashing
♦ Locuciones: Tel llamar a cobro revertido, to reverse the charges, US to call collect
' cobro' also found in these entries:
Spanish:
llamada
- cobrar
- conferencia
- llamar
- menos
English:
bad debt
- cash in
- claim
- collect
- collection
- extra
- payment
- reverse
- transfer
- call
- debit
- levy
* * *cobro nm[de talón] cashing; [de pago] collection; cobro de comisiones [delito] acceptance of bribes o (illegal) commissions* * *m1 charging;llamar a cobro revertido call collect, Br tb reverse the charges* * *cobro nm: collection (of money), cashing (of a check)* * * -
10 Liquidation
f; -, -en; WIRTS., einer Firma: liquidation, bes. Brit. winding-up, bes. Am. closing out; Börse: settlement; in Liquidation treten go into liquidation* * *die Liquidationwindup; bill of fees; note of fees; liquidation; winding-up* * *Li|qui|da|ti|on [likvida'tsioːn]f -, -en (form)1) (= Auflösung) liquidationin Liquidatión treten — to go into liquidation
sie haben die Liquidatión beschlossen — they decided to go into liquidation
2) (= Rechnung) account* * ** * *Li·qui·da·ti·on<-, -en>[likvidaˈtsi̯o:n]f\Liquidation durch Gerichtsbeschluss winding-up by court ordergerichtliche \Liquidation winding up by the courtgütliche/stille \Liquidation liquidation by arrangement/voluntary liquidationlaufende \Liquidation current realizationin \Liquidation gehen [o treten] to wind up, to go into liquidation* * *die; Liquidation, Liquidationen1) (verhüll.): (Tötung) liquidation2) (Wirtsch.) liquidation no indef. art* * *Liquidation f; -, -en; WIRTSCH, einer Firma: liquidation, besonders Br winding-up, besonders US closing out; BÖRSE settlement;in Liquidation treten go into liquidation* * *die; Liquidation, Liquidationen1) (verhüll.): (Tötung) liquidation2) (Wirtsch.) liquidation no indef. art* * *f.liquidation n.realization n. -
11 fee
1. n гонорар; вознаграждение; жалованье2. n чаевыеfees are prohibited here — «здесь не дают на чай»
3. n взнос4. n сбор, пошлинаpermit fee — сбор за выдачу разрешения; сбор за патент
5. n лицензионное вознаграждение6. n ист. лен, феод, феодальное поместье7. n юр. право наследования без ограничений8. n юр. абсолютное право собственностиfee tail — заповедное имущество, урезанная собственность
9. v платить гонорар или жалованье10. v давать на чай11. v редк. наниматьСинонимический ряд:1. cost (noun) amount; assessment; charge; cost; encumbrance; exaction; expense; fare; price; tariff; toll2. money (noun) charges; honorarium; money; remuneration3. wage (noun) compensation; earnings; emolument; hire; pay; pay envelope; salary; stipend; wage; wages -
12 вступительный взнос
1. entrance fee2. entrance moneyзадаток; вступительный взнос — entrance money
аванс; первый взнос; вступительный взнос — front money
3. initiation fee4. admission fee5. affiliation feeвступительный взнос; членский взнос — membership fee
Русско-английский большой базовый словарь > вступительный взнос
-
13 fee
fi:
1. сущ.
1) а) вознаграждение, гонорар, заработная плата a fee for ≈ плата за for a fee ≈ за плату to charge a fee ≈ назначать плату to split fees ≈ делить доходы to waive one's fee ≈ отказываться от платы fat, large fee ≈ большая плата nominal fee ≈ номинальная плата admission fee ≈ плата за вход registration fee ≈ регистрационный взнос service fee ≈ плата за услуги Syn: salary, honorarium, royalties б) уст. взятка Syn: bribe
2) денежный взнос, выплата для начала занятия какой-либо деятельностью а) вступительный или членский взнос б) плата за обучение( в школе, университете и т.д.) в) плата за вход, входная плата Syn: entrance fee
3) ист. лен, феодальное поместье, частное владение Syn: lordship
2. гл.
1) выплачивать гонорар
2) шотл. а) нанимать на работу, предоставлять работу Syn: hire, employ б) наниматься на работу гонорар;
вознаграждение;
жалованье - doctor's * гонорар врача - official's * жалованье чиновников - tuition *s плата за обучение - retaining * предварительный гонорар адвокату - one must pay a considerable * for a consultation за консультацию нужно платить довольно дорого - no * show концерт, в котором выступающие не получают вознаграждения чаевые - *s are prohibited here "здесь не дают на чай" (надпись) взнос - admission * вступительный взнос - entrance * входная плата;
вступительный взнос - club * членский взнос в клуб - to pay one's *s платить взносы сбор, пошлина - custom-house *s таможенный сбор лицензионное вознаграждение (тж. licence *) (историческое) лен, феод, феодальное поместье (юридическое) (тж. * simple) право наследования без ограничений;
абсолютное право собственности > not to set /to value/ at a pin's * не придавать значения;
ни в грош не ставить платить гонорар или жалованье - to * a doctor платить гонорар врачу давать на чай - to * a waiter давать на чай официанту (редкое) нанимать - we *d a lawyer to act for us мы взяли адвоката для ведения нашего дела administration ~ административный взнос administrator's ~ вознаграждение управляющего делами agency ~ комисионное вознаграждение посреднику agent's ~ агентское абсолютное право собственности agent's ~ агентское вознаграждение anchorage ~ якорный сбор annual ~ годовое вознаграждение annual ~ годовой сбор application ~ заявочная пошлина application ~ сбор за подачу ходатайства arrangement ~ организационный взнос assessment ~ комиссионный сбор за оценку attendance ~ плата за услуги auditor's ~ гонорар ревизора bank ~ комиссионные за проведение банковских операций brokerage ~ куртаж брокера business ~ денежный сбор по сделке capitation ~ гонорар в расчете на одного человека change-of-ownership ~ взнос за раздел собственности clearance ~ сбор за очистку от таможенных пошлин collection ~ затраты на сбор страховых взносов collection ~ сбор за инкассирование commitment ~ комиссионные за обязательство предоставить кредит confirmation ~ сбор за удостоверение connection ~ сбор за присоединение собственности court ~ судебный сбор credit ~ комиссионные за кредит delivery ~ комиссионный сбор за доставку delivery ~ плата за доставку deposit ~ сбор за открытие счета directors' ~ вознаграждение директоров directors' ~ вознаграждение членов правления discounting ~ плата за дисконтирование dishonour ~ сбор за уведомление об отказе в акцепте векселя doctor's ~ гонорар врача enrolment ~ вступительный взнос enrolment ~ регистрационный взнос examination ~ плата за сдачу экзамена exchange ~ сбор за обмен валюты executor's ~ гонорар судебного исполнителя fee абсолютное право собственности ~ взнос ~ вознаграждение, гонорар, чаевые ~ вступительный взнос, членский взнос ~ вступительный или членский взнос ~ гонорар, вознаграждение ~ гонорар ~ денежный сбор ~ комиссионный сбор ~ комиссия ~ ист. лен, феодальное поместье;
fee simple юр. поместье, наследуемое без ограничений ~ нанимать ~ плата за услуги ~ плата за учение ~ (feed) платить гонорар ~ платить гонорар ~ пошлина ~ право наследования без ограничений ~ for legal opinion гонорар за правовую оценку ~ for service плата за услуги ~ ист. лен, феодальное поместье;
fee simple юр. поместье, наследуемое без ограничений simple: fee ~ безусловное право собственности fee ~ право наследования без ограничений fishery ~ плата за приобретение права рыбной ловли fixed ~ фиксированное вознаграждение flat ~ твердое комиссионное вознаграждение franchise ~ плата за привилегию front-end ~ однократное комиссионное вознаграждение front-end ~ разовое комиссионное вознаграждение guarantee ~ гарантийный взнос handling ~ плата за обращение( с чем-л.) initiation ~ вступительный взнос inspection ~ плата за освидетельствование installation ~ пособие на первоначальное устройство instruction ~ плата за обучение issue ~ пошлина, уплачиваемая при выдаче патента issue ~ сбор за выдачу патента jury ~ вознаграждение присяжных landing ~ плата за посадку landing ~ посадочный сбор landing: ~ attr. посадочный;
landing fee плата за посадку самолета licence ~ лицензионный сбор licence ~ плата за лицензию license ~ вчт. плата за разрешение listing ~ плата за допуск ценных бумаг на биржу loan application ~ плата за заявку на получение ссуды loan commitment ~ комиссионные за обязательство по ссуде loan transaction ~ плата за кредитную сделку loan transaction ~ сбор за кредитную сделку management ~ гонорар за управленческие услуги membership ~ плата за членство membership ~ членский взнос membership: ~ attr. членский;
membership card членский билет;
membership fee членский взнос moorage ~ плата за стоянку судна no ~ is charged плата не взимается nonparticipation ~ комиссионные за неучастие nonrecurring ~ единовременное вознаграждение one-time ~ вчт. одновременная плата origination ~ комиссия банку за организацию кредита overdraft ~ комиссионный сбор за предоставление кредита по текущему счету parking ~ плата за стоянку participation ~ плата за участие patent ~ патентная пошлина pilot's ~ плата проводнику plaint ~ исковой сбор printing ~ публикационная пошлина private ~ личный гонорар probate ~ гонорар за оформление завещания processing ~ плата за оформление документов professional ~ вознаграждение за профессиональную деятельность prolongation ~ сбор за продление срока prospecting ~ плата за исследовательскую работу protest ~ комиссионный платеж за оформление протеста векселя registration ~ регистрационная пошлина registration ~ регистрационный сбор regulatory ~ сбор за осуществление распорядительных функций renewal ~ пат. возобновительная пошлина retaining ~ предварительный гонорар адвокату retainer: retainer = retaining fee safe-custody ~ плата за ответственное хранение safekeeping ~ плата за ответственное хранение scale ~ гонорар по тарифной ставке sealing ~ пошлина за выдачу патента sealing ~ пошлина за скрепление патента печатью security ~ комиссионный сбор за операции с ценными бумагами selling ~ комиссионное вознаграждение за продажу selling ~ комиссионное вознаграждение за размещение новых ценных бумаг service ~ плата за обслуживание service ~ плата за услуги stevedoring ~ стивидорные расходы stowage ~ плата за укладку или хранение на складе subscription ~ плата за подписку supplementary ~ дополнительное вознаграждение transfer ~ плата за перевоз грузов tuition ~ плата за обучение underwriting ~ вознаграждение, которое гарант получает за покрытие риска по новому займу underwriting ~ гарантийная комиссия user ~ плата за использование user ~s взнос пользователя;
взнос пациента (когда система социального обеспечения возмещает только часть расходов) witness ~ плата за услуги свидетелю -
14 leasing
сдача в аренду ; ? leasing arrangement ; ? leasing fees ; ? leasing operations ; ? leasing system ; -
15 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.———————————————————————————————————————— -
16 Lizenz
Lizenz f 1. BANK, IMP/EXP (BE) licence, (AE) license; 2. PAT patent, pat.; 3. RECHT (BE) licence, (AE) license, permit • unter Lizenz PAT, RECHT (BE) under licence, (AE) under license • unter Lizenz herstellen IND (BE) manufacture under licence, (AE) manufacture under license* * *f 1. <Bank, Imp/Exp> licence (BE), license (AE) ; 2. < Patent> patent (pat.) ; 3. < Recht> licence (BE), license (AE), permit ■ unter Lizenz <Patent, Recht> under licence (BE), under license (AE) ■ unter Lizenz herstellen < Ind> manufacture under licence (BE), manufacture under license (AE)* * *Lizenz
licence (Br.), license (US), permit (Br.), royalty, franchise (US);
• ohne Lizenz unlicensed;
• ausschließliche Lizenz exclusive licence;
• einfache Lizenz non-exclusive licence;
• gebührenfreie Lizenz royalty-free licence;
• gebührenpflichtige Lizenz licence for value;
• gedachte Lizenz notional royalty;
• stillschweigend gewährte Lizenz implied licence;
• pauschale Lizenz block licence;
• Lizenz zum Betrieb eines Druckereibetriebes printer’s licence;
• Lizenz beantragen to apply for a licence;
• Lizenz besitzen to hold a licence;
• Lizenz entziehen to revoke (withdraw) a licence;
• Lizenz erneuern to renew a licence;
• sich eine Lizenz erschleichen to obtain a licence by false pretences;
• Lizenz erteilen to [issue (grant) a] licence, (Gewerbe) to accord permission to transact business;
• urheberrechtliche Lizenz erteilen to grant a licence in respect of a copyright;
• Lizenz erwerben, sich eine Lizenz geben lassen to take out a licence;
• in Lizenz herstellen to manufacture under licence;
• im Rahmen einer Lizenz importieren to import under a licence (license, US);
• Lizenz zeitweilig außer Kraft setzen to suspend a license (US);
• Lizenz vergeben to grant a licence (concession);
• Lizenzen für Telefonnetze vergeben to issue licences for telephone networks;
• seine Lizenz verlieren to forfeit one’s licence;
• Lizenz verwerten to exploit a licence;
• nach vom Verteidigungsministerium vergebenen Lizenzen gebaut werden to be build under licence from the ministry of defence;
• Lizenz zurücknehmen to cancel (revoke) a licence;
• Lizenzabgaben licence fees, royalty;
• frei von Lizenzabgaben free of royalties;
• Lizenzabkommen licensing agreement (arrangement);
• Lizenzabrechnung royalty statement;
• Lizenzanteil royalty interest;
• Lizenzantrag application for a licence;
• Lizenzauflagen licensing restrictions;
• Lizenzausgabe licensed edition;
• Lizenzaustausch cross-licence;
• Lizenzaustauschvereinbarung cross-licensing agreement (US);
• Lizenzbau licensed construction;
• Lizenz bedingungen, Lizenzbestimmungen terms of a licence;
• Lizenzberater franchise consultant (US);
• Lizenzbeschränkungen licensing restrictions;
• Lizenzbetrieb franchise business (US);
• Lizenzbewerber contender for a franchise (US);
• Lizenzbewilligung licensing;
• Lizenzbilanz balance of licence transactions;
• Lizenzdauer period of a licence;
• Lizenzeinkünfte licensing (licence) income;
• Lizenz entziehung, Lizenzentzug revocation of a licence (grant), licence revocation, resumption [of a licence];
• Lizenzerneuerung licence renewal;
• Lizenzerteilung licensing, franchising (US), public grant, granting a licence, (an Bank) granting a charter;
• Lizenzerträge licence (royalty) income, rights earnings;
• Lizenzfertigung production under licence. -
17 Steuer
Steuer f 1. IMP/EXP levy; 2. STEUER tax, duty, imposition; 3. WIWI tax • jmdm. eine Steuer auferlegen STEUER impose a tax on sb • von der Steuer befreit sein STEUER be exempt from taxes, be not subject to taxation • von der Steuer freistellen STEUER exempt sb from tax* * *f 1. <Imp/Exp> levy; 2. < Steuer> tax, duty, imposition; 3. <Vw> tax ■ jmdm. eine Steuer auferlegen < Steuer> impose a tax on sb ■ von der Steuer freistellen < Steuer> exempt sb from tax* * *Steuer
tax, (Abgabe) impost, imposition, assessment, lot (Br.), rate (Br.), (Auto) [steering] wheel, (Zoll) customs duty;
• Steuern und Kosten abgezogen clear;
• abzüglich Steuern less taxes;
• einschließlich Steuer tax included;
• frei von Steuern tax-exempt (-free);
• mit Steuern überladen tax-ridden;
• nach Abzug der Steuern after [deduction for] taxes, tax[es] paid;
• von Steuern erdrückt crushed by (burdened with) taxation;
• vor Steuern pretax, less taxes, grossed;
• vor Berücksichtigung (Abzug) der Steuern prior to deduction of taxes, less taxes;
• zuzüglich Steuer plus tax;
• auf den Verbraucher abgewälzte Steuer tax shifted onto the consumer;
• abzuziehende Steuer tax to be deducted;
• allgemeine Steuern general taxes;
• angefallene Steuern accrued taxes;
• angeglichene Steuer (EU) harmonized tax;
• anteilmäßige Steuer pro-rata (proportional) tax;
• aufgehobene Steuer obsolete tax;
• ausgewiesene Steuern declared taxes;
• mit einem höheren Satz berechnete Steuer higher-rate tax;
• im Abzugswege zu bezahlende Steuer tax payable by deduction;
• zu viel bezahlte Steuer excess tax;
• degressive Steuer degressive tax;
• direkte Steuern tax payable direct, assessed (direct) taxes;
• doppelte Steuer double tax;
• drückende Steuern oppressive taxes;
• einbehaltene Steuern taxes withheld;
• vom Parlament eingeführte (beschlossene) Steuern parliamentary taxes;
• nicht eingegangene Steuern tax-collection shortage;
• einheitliche Steuer uniform tax;
• einmalige Steuer non-recurring tax;
• entstandene Steuern taxes incurred;
• erhobene Steuern taxes levied;
• fortlaufend erhobene Steuer tax by stages;
• jährlich erhobene Steuer annual tax;
• im Veranlagungswege erhobene Steuern assessed taxes;
• erträgliche Steuern reasonable taxation;
• fällige Steuern matured taxes, (Bilanz) accrued taxes payable;
• geschätzte Steuer estimated tax;
• gesparte Steuer duty saved;
• gestaffelte Steuer progressive (graduated) tax;
• nach oben gestaffelte Steuer progressive tax;
• gestundete Steuer deferred tax;
• zu viel gezahlte Steuer excess tax;
• harmonisierte Steuern (EU) harmonized taxes;
• harte Steuern grievous taxes;
• hinterzogene Steuer defrauded (evaded) tax;
• hohe Steuern heavy taxes;
• indirekte Steuern expenditure (indirect, outlay, excise) taxes, excise [duty];
• innerstaatliche Steuern internal taxes;
• kommunale Steuern county rates (Br.), local (municipal) taxes (US);
• latente Steuern (Bilanz) deferred taxes;
• laufende Steuern U.K. taxation (Br.);
• negative Steuern negative taxes;
• örtliche Steuern local rates (taxes, US);
• pauschalierte Steuer composition (lump-sum) tax, all-in-one rate;
• progressive Steuer progressive (graduated) tax;
• prohibitive Steuer prohibitive tax;
• regressive Steuer tax on a descending scale;
• rückständige Steuern tax [in] arrears, arrears of taxes, delinquent (US) (back) taxes;
• rückwirkende Steuer regressive tax;
• sonstige Steuern taxes other than federal income (US);
• städtische Steuern rates (Br.), local (municipal, US) taxes;
• vom Pächter zu tragende Steuern taxes payable by the tenant;
• überfällige Steuern back taxes;
• überhöhte (übermäßige) Steuern excessive taxes;
• überzahlte Steuer excess (overpaid) duty;
• umfassende Steuer blanket tax;
• unerhobene Steuer unlevied tax;
• unwirtschaftliche Steuer nuisance tax;
• veranlagte Steuer assessment, assessed (scheduled) tax;
• verdeckte Steuer stealth tax;
• vereinnahmte Steuer tax suffered;
• verschleierte (versteckte) Steuer hidden tax;
• völkerrechtswidrige Steuer illegal tax;
• im Abzugswege zahlbare Steuern tax payable by deduction;
• in Raten zahlbare Steuer duty payable on instalment;
• zu zahlende Steuer assessment, rating (Br.);
• in Naturalien zu zahlende Steuer tax in kind;
• zurückvergütete Steuer refunded tax;
• zusätzliche Steuer additional tax;
• zweckgebundene Steuern apportioned taxes;
• Steuer auf Abfindungen bei vorzeitiger Pensionierung tax on individual retirement arrangement;
• Steuern und Abgaben taxes and dues;
• inländische Steuern und Abgaben internal revenue taxes (US);
• indirekte Steuern auf die Ansammlung von Kapital indirect taxes on the raising of capital;
• Steuern für Ausgaben im privaten Bereich private expenditure taxes;
• Steuer für Devisenausländer non-resident tax;
• Steuern vom Einkommen, vom Ertrag und vom Vermögen taxes on income and property;
• Steuern auf im Ausland angefallene Einkünfte (Erträge) tax on foreign earnings;
• Steuern und sonstige Einkünfte general fund;
• Steuern auf Einkünfte aus selbstständiger Arbeit tax on income or profits from trade, profession or vocation;
• Steuern der EU-Bediensteten tax paid by European civil servants;
• Steuern und Gebühren taxes and fees
• Steuer auf alkoholische Getränke alcoholic beverage tax (Br.), liquor excise tax (US), liquor excise tax (US);
• Steuer auf nicht ausgeschüttete Gewinne undistributed profits tax, accumulated earnings tax (US);
• Steuer auf Grundbesitz general property tax (US);
• Steuer auf kurzfristige Kursgewinne short-term capital gains tax;
• Steuer mit höherem Satz higher-rate tax;
• Steuer mit normalem Steuertarif basic tax rate;
• Steuer auf selbstständige Tätigkeit tax in respect of any profession or vocation;
• Steuern und Umlagen rates and taxes;
• Steuern vom Vermögen tax on capital;
• Steuer auf das bewegliche (persönliche) Vermögen personal tax (US);
• Steuern auf den Wertzuwachs (Doppelbesteuerungsabkommen) taxes on capital appreciation;
• Steuer auf Wettgewinne tax on racing bets;
• Zölle und Steuern customs and excise entries;
• Steuern, Zölle und Abgaben taxes, duties, imposts and excises (US);
• Steuern abführen to pay taxes;
• Steuer gleich vom Ertrag abführen to pay a tax at the source;
• Steuern an die Finanzverwaltung abführen to hand over a tax to the commissioners of the Inland Revenue (Br.);
• Steuer abschaffen to abolish a tax;
• Steuer in Etappen abschaffen to phase out a tax;
• von der Steuer absetzen to deduct from the tax;
• Steuer auf den Kunden abwälzen to pass on (shift) a tax to the customer;
• Steuer anrechnen to impute a tax, (Doppelbesteuerungsabkommen) to credit taxes;
• in USA gezahlte Steuer in der Bundesrepublik anrechnen to allow United States taxes as credit against Federal Republic taxes;
• neue Steuer auferlegen to impose a new tax on the people;
• Steuer wieder aufheben to withdraw (abandon, back down, eliminate) a tax;
• Steuer aufschlüsseln to break down a tax;
• Steuern ausschreiben to levy taxes, to tax (US);
• von der Steuer befreien to frank (exempt, relieve) from a tax;
• Steuern einfach als Geschäftskosten behandeln to treat taxes simply as business expense;
• mit Steuern belasten (belegen) to lay (impose, burden) taxes upon;
• Höhe einer Steuer berechnen to assess (fix, compute the amount of) a tax;
• Steuern bereitstellen to allow (make provisions) for taxation;
• sich über zu hohe Steuern beschweren to grumble at high taxation;
• Steuer beseitigen to abolish a tax;
• Steuern bezahlen to return taxes to the treasury, to pay one’s taxes;
• Steuern nach dem Vermögen bezahlen to pay scot and lot (Br.);
• bei der Steuer in Abzug bringen to relieve;
• Steuer zum Normalsatz in Abzug bringen to deduct income tax at the standard rate from payment;
• Steuer einbehalten to retain a tax;
• Steuer bei der Lohnzahlung einbehalten to withhold a tax from wage payment (US);
• Steuer an der Quelle einbehalten to deduct a tax at source;
• Steuer einführen to impose a tax on the people;
• sich für niedrigere Steuern einsetzen to fight for lower taxes;
• Steuern eintreiben to collect (exact) taxes;
• Steuern einziehen to collect taxes;
• Steuern erheben to raise revenue, to levy (lay) taxes;
• Steuer an der Quelle erheben to levy a tax at the source;
• Steuern erhöhen to increase (raise) the taxes, to raise tax rates;
• Steuer erlassen to remit (abate) a tax;
• Steuer ermäßigen to reduce (lower, cut down) a tax;
• Steuer erstatten to repay (refund) a tax;
• überzahlte Steuer erstatten to refund an excess of tax;
• Steuern festsetzen to assess (graduate) taxes upon;
• Steuer herabsetzen to reduce (lower, abate, cut down) a tax;
• j. zu einer Steuer heranziehen to assess (tax, US) s. o.;
• Steuern hereinholen to get in taxes;
• Steuern hinterziehen to evade [paying] a tax, to defraud the revenue [authorities];
• Steuer auf etw. legen to impose (levy) a tax on s. th., to put (lay) a duty [up]on s. th.;
• größere Geldbeträge für die Steuer aufbringen müssen to have to fork out a lot of money to the collector of taxes;
• Steuer niederschlagen to drop a tax;
• Steuer pauschalieren to compound for a tax;
• Steuer rückvergüten to refund a tax;
• von Steuern befreit sein to be exempt from taxes;
• von der Steuer erfasst sein to be in the tax net;
• von der Steuer schon erfasst sein to have suffered tax;
• mit Steuern verbunden sein to involve taxes;
• Steuern senken to lighten (lower, cut [down]) the taxes;
• Steuern sparen to save on [income] taxes;
• Steuer stunden to defer payment of taxes;
• Steuer überwälzen to shift (pass on) a tax;
• Steuer umgehen to dodge a tax, to avoid payment of a tax;
• Steuern umlegen to apportion taxes;
• der Steuer unterliegen to be taxable (liable to a tax);
• nicht der Steuer unterliegen to be tax-exempt;
• der Steuer unterwerfen to fiscalize;
• nur in der Stadt selbst getätigte Umsätze der Steuer unterwerfen to allocate only receipts from sales within the city for tax purpose;
• Steuer veranlagen to assess a tax;
• Steuer verlangen to charge duty;
• Steuer vermeiden to avoid (dodge) taxes;
• Steuern verpachten to farm out taxes;
• 500 Euro an Steuern zahlen to pay euro 500 in taxes;
• höhere Steuern zahlen to write bigger tax cheques (Br.) (checks, US);
• zu niedrige Steuern zahlen to underpay taxes;
• für Steuern zurückstellen to allow (make provisions) for taxation;
• in Amerika fällige Steuern auf ausländische Einkünfte bis zur Transfermöglichkeit zurückstellen to defer American tax on income from abroad until it is repatriated;
• gezahlte Steuer zurückverlangen to claim tax back;
• Steuer-ABC taxation primer;
• Steuerabgabe levy. -
18 Gebührenabkommen
Gebührenabkommen
free arrangement;
• Gebührenanhebung fee (rate) increase, increase in charges;
• Gebührenansage (telecom.) advice duration and charge call;
• Gebührenansatz assessment of a fee;
• Gebührenanstieg fee increase (hike, US);
• Gebührenanzeiger (telecom.) charge indicator, toll-charge meter (US);
• Gebührenaufschlag extra charge, excess fee;
• Gebührenaufstellung table (account) of charges;
• Gebührenaufteilung fee splitting;
• Gebührenbefreiung remission of (exemption from) charges;
• Gebührenbegleichung payment of a fee;
• Gebührenberechnung calculation of fees;
• Gebührenbetrag rate. -
19 comisión de gestión
• agency fee• arrangement fee• management entity• management fee• management fees -
20 deed
LAW acte m notarié;∎ to draw up a deed rédiger un actedeed of arrangement, deed of assignment acte de transfert;deed of covenant = déclaration par laquelle on s'engage à verser régulièrement une certaine somme à un particulier, une association caritative, etc;deed of partnership acte de société;deed of sale acte de vente;deed of title titre m (constitutif) de propriété;deed of transfer acte de cessionAnd at work, are there any expenses you could set against tax such as training fees to professional bodies or travelling costs? Are your donations to charities benefiting from tax relief via the Gift Aid scheme or deeds of covenant?
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