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101 tax
tæks
1. сущ.
1) (государственный) налог;
пошлина, сбор to levy a tax on ≈ облагать( кого-л., что-л.) налогом direct taxes ≈ прямые налоги admissions tax ≈ налог на зрелищные предприятия classified tax ≈ дифференцированный налог (система с разной ставкой налогообложения в зависимости от вида собственности) delinquent tax ≈ налоги, не выплаченные в срок earmarked tax ≈ адресный налог (сборы от него должны быть использованы на определенные цели) franchise tax ≈ франшизный налог (налог штата на зарегистрированную в нем корпорацию за право заниматься франшизным бизнесом) heavy tax ≈ большой налог income tax ≈ подоходный налог indirect taxes ≈ косвенные налоги individual income tax ≈ личный подоходный налог nuisance tax ≈ небольшой налог (выплачивается по частям) payroll tax ≈ налог на заработную плату pollution tax ≈ 'налог на загрязнение' (налагаемый на компанию, если ее производственная деятельность загрязняет окружающую среду) sales tax ≈ налог с оборота school tax ≈ школьный налог (налог, которым облагаются жители округа;
собранные средства идут на содержание школ) sin tax ≈ налог на табак, алкогольные напитки, азартные игры и т. п. single tax ≈ единый земельный налог state income tax ≈ подоходный налог штата windfall profit tax ≈ налог на сверхприбыль tax avoidance ≈ уменьшение в результате перерасчета суммы налога tax exile ≈ эмиграция из-за налогов, бегство от налогов
2) бремя, гнет, груз, испытание, напряжение Syn: burden, load
2. гл.
1) а) облагать налогом;
подвергать налоговому обложению б) юр. таксировать, определять размер убытков, штрафа, судебных издержек Syn: assess, impose, levy
2) чрезмерно напрягать, утомлять;
подвергать испытанию (память, свои силы и т. п.) she taxes my patience ≈ она испытывает мое терпение
3) делать выговор, отчитывать( кого-л.) ;
обвинять, осуждать( with) to tax smb. with ingratitude ≈ упрекать кого-л. в неблагодарности. to tax smb. with trickery ≈ обвинить кого-л. в мошенничестве.
4) амер.;
разг. спрашивать или назначать цену;
устанавливать или брать плату What will you tax me? ≈ Сколько это будет (мне) стоить? Syn: charge налог, сбор;
пошлина - national *es государственные налоги - local *es местные сборы - direct *es прямые налоги - income * подоходный налог - single * единый земельный налог - inheritance * налог на наследство - profits * налоги на прибыли - corporation * налог на корпорацию - purchase * торговая пошлина - inspector of *es налоговый или финансовый инспектор - collector of *es = tax-collector - free of * сборщик налогов - after * после удержания налога;
за вычетом налога, "чистый" - * assessment налогообложение - * revenue поступление в казну от налогов - * benefit выигрыш на налогах - * incentives налоговые льготы (для поощрения, капиталовложений) - * rates величина налога - * rates on the unemployed налоги на безработных - * сuts сокращение налогов - to lower * rates уменьшить налоги - to impose a * on smb., smth. облагать кого-л., что-л. налогом - to collect *es взимать налоги;
собирать пошлину - to pay *es платить налоги - to pay a hundred dollars in *es заплатить налог в сумме ста долларов издержки - court *es судебные издержки бремя, испытание;
чрезмерное требование - this is a * on her strenght это подрывает ее силы - this was a * on his patience ему пришлось запастись терпением - this was a * on my time это отняло у меня уйму времени (американизм) (разговорное) размер счета (американизм) членские взносы( в обществе, профсоюзе и т. п.) облагать налогом;
подвергать обложению (налогом) - to * incomes брать налог с доходов, подвергать доходы налогообложению - to be heavily *ed нести тяжелое налоговое бремя (юридическое) таксировать, определять или устанавливать размер (штрафа, издержек, убытков) - to * the costs of an action определять размер судебных издержек испытывать, подвергать испытанию - to * smb.'s patience испытывать чье-л. терпение - to * one's powers to the utmost требовать максимального напряжения сил - it *es one's memory надо напрячь память делать выговор, выговаривать( кому-л. за что-л.) ;
упрекать - to * smb. with rudeness упрекать кого-л. в грубости обвинять, осуждать - to * smb. with trickery обвинить кого-л. в мошенничестве - to * smb. with a failure возложить на кого-л. ответственность за провал( американизм) (разговорное) назначать или спрашивать цену;
брать плату - what will you * me? сколько вы с меня возьмете? (американизм) взимать членские взносы (в обществе, профсоюзе) accrued ~ накопившаяся задолженность по выплате налогов achieve a ~ saving добиваться экономии за счет уменьшения налоговых платежей ad valorem ~ налог на стоимость additional income ~ дополнительный подоходный налог additional ~ дополнительный налог additional value for ~ purposes добавленная стоимость для налогообложения advance corporation ~ (ACT) авансовый налог с корпорации advance ~ предварительное определение судебных издержек after ~ после удержания налога airport ~ налог с пассажиров, отбывающих за границу из данного аэропорта allowance against ~ налоговая льгота alternative minimum ~ (AMT) минимальный альтернативный налог amusement ~ налог на развлечения (на билеты в кино, театры и т.п.) amusement ~ налог на развлечения attract income ~ взимать подоходный налог basic rate income ~ базисная ставка подоходного налога basic rate of ~ базисная налоговая ставка beverage ~ налог на продажу напитков business ~ налог на предпринимателя business ~ налог на предприятие business ~ налог на торгово-промышленное предприятие calculated income ~ вычисленный подоходный налог capital gains ~ налог на доход от прироста капитала capital gains ~ налог на доходы от прироста капитала capital gains ~ налог на увеличение рыночной стоимости капитала capital gains ~ on shares налог на доход от прироста капитала от акций capital ~ налог на капитал capital transfer ~ налог на перевод капитала capital yields ~ налог на доход от капитала car ~ налог на автомобиль carbon dioxide ~ налог на выбросы в атмосферу диоксида углерода charge ~ облагать налогом charter ~ чартерный налог church ~ церковный налог city ~ муниципальный налог climate improvement ~ налог на выбросы в атмосферу диоксида углерода commercial earnings ~ налог на доходы от торговли commercial enterprise subject to value-added ~ торговое предприятие, облагаемое налогом на добавленную стоимость community ~ местный налог company ~ налог на доходы компании company ~ налог с доходов компании consumption ~ налог на потребление consumption ~ налог потребления contingent ~ скрытый налог corporate income ~ налог с доходов корпорации corporate income ~ подоходный налог корпорации corporate profits ~ налог на прибыли корпорации corporate ~ налог с доходов компаний или корпораций corporate ~ налог с доходов корпорации corporation ~ налог на корпорацию county ~ муниципальный налог coupon ~ купонный налог current ~ on wealth действующий налог на имущество death ~ налог на наследство deduct ~ удерживать налоги deferred income ~ налог на доход будущего периода deferred ~ отсроченный налог delinquent ~ неуплаченный налог development ~ налог на строительство direct ~ прямой налог ~ (государственный) налог;
пошлина;
сбор;
direct (indirect) taxes прямые (косвенные) налоги dividend ~ налог на дивиденды due ~ причитающийся налог emergency ~ чрезвычайный налог entrance ~ вступительный налог equalization ~ уравнительный налог equalizing ~ равномерное распределение налогов estate ~ налог на наследство estate ~ налог на передачу имущества по наследству excise ~ акциз excise ~ акцизный налог excise ~ акцизный сбор expenditure ~ налог на расходы extraordinary ~ особый налог federal ~ федеральный налог final ~ окончательный размер налога flat-rate ~ налог, взимаемый по единой ставке flat-rate ~ пропорциональный налог for ~ purposes в целях налогообложения for ~ reasons по причинам налогообложения franchise ~ налог на монопольные права и привилегии full-year ~ сумма налогов за год general consumption ~ налог на все виды потребления gift ~ налог на дарение gift ~ налог на дарения (США) graduated income ~ прогрессивный подоходный налог graduated ~ прогрессивный налог head ~ налог. подушный налог heavy ~ большой, обременительный налог;
nuisance tax амер. небольшой налог, выплачиваемый по частям hidden ~ налог. скрытый налог hydrocarbon ~ налог. налог за выбросы углеводородов в окружающую среду I cannot ~ my memory не могу вспомнить;
to tax (smb.'s) patience испытывать (чье-л.) терпение impose a ~ облагать налогом income ~ подоходный налог individual income ~ персональный подоходный налог industrial ~ промышленный налог inheritance ~ налог на наследство initial car ~ регистрационный налог на автомобиль inland revenue ~ государственный налог input ~ налог на производственные затраты input value-added ~ налог на добавленную стоимость insurance ~ налог на страхование interest equalization ~ уравнительный налог на доход от процентов internal revenue ~ налог на внутренние доходы investment income ~ подоходный налог на капиталовложения investment ~ налог на капиталовложения ~ напряжение, бремя, испытание;
it is a great tax on my time это требует от меня слишком много времени land ~ земельный налог land ~ налог на земельную собственность land transfer ~ налог на перевод за границу платежей за землю land value ~ налог на стоимость земельных участков levy a ~ облагать налогом single ~ единый земельный налог;
to levy a tax (on smb., smth.) облагать (кого-л., что-л.) налогом local income ~ местный подоходный налог local income ~ муниципальный подоходный налог local property ~ местный налог на недвижимое имущество local property ~ местный поимущественный налог local ~ местный налог local ~ муниципальный налог lump sum ~ аккордный налог lump sum ~ налог на совокупную сумму доходов motor vehicle ~ налог на автомобиль multistage ~ многоступенчатый налог municipal ~ муниципальный налог national income ~ государственный подоходный налог national ~ государственный налог national ~ федеральный налог negative income ~ отрицательный подоходный налог (лица с доходом ниже установленного уровня и имеющие семью освобождаются от налога и пучают финансовую помощь от налоговой системы) negative income ~ отрицательный подоходный налог net wealth ~ налог на имущество, исключая долги net worth ~ налог на собственность nonpersonal ~ налог на недвижимое имущество nonrecurring ~ единовременный налог nonrefundable purchase ~ невозмещаемый налог на покупки heavy ~ большой, обременительный налог;
nuisance tax амер. небольшой налог, выплачиваемый по частям output ~ налог на объем производства overall ~ effect эффект полного налогообложения overpaid ~ переплаченный налог pay-as-you-earn ~ налог, взимаемый по мере поступления доходов pay-as-you-earn ~ (PAYE ~) подоходный налог, автоматически вычитаемый из заработной платы payroll ~ налог на заработную плату penalty ~ пеня personal income ~ личный подоходный налог personal property ~ личный поимущественный налог personal property ~ налог на личное имущество personal ~ личный подоходный налог personal ~ налог на движимое имущество personal ~ подушный налог petrol ~ налог на нефть petroleum revenue ~ (PRT) налог на доход от продажи нефти poll ~ подушный налог price excluding ~ цена без учета налога profits ~ налог на прибыли progressive ~ прогрессивный налог property transfer ~ налог на передачу правового титула proportional ~ пропорциональный налог provisional ~ временная налоговая ставка raw materials ~ налог на сырье real estate ~ налог на недвижимость registration ~ сбор за регистрацию regressive ~ регрессивный налог relief from ~ освобождение от уплаты налога relief from ~ скидка с налога remit ~ освобождать от уплаты налога residual ~ остаточный налог retail sales ~ налог с розничного оборота retained ~ удержанный налог sales ~ налог на доходы от продаж sales ~ налог на продажи sales ~ налог с оборота sales ~ торговый сбор seamen's income ~ подоходный налог с моряков seamen's ~ налогообложение моряков single ~ единый земельный налог;
to levy a tax (on smb., smth.) облагать (кого-л., что-л.) налогом single ~ единый налог specific ~ индивидуально определенный налог specific ~ специальный налог state ~ государственный налог substantive ~ law материальное налоговое законодательство succession ~ налог на наследуемую недвижимость supplementary ~ дополнительный налог surplus ~ чрезмерный налог tax взимать членские взносы ~ делать выговор, отчитывать (кого-л.) ;
обвинять, осуждать (with) ~ назначать цену ~ (государственный) налог;
пошлина;
сбор;
direct (indirect) taxes прямые (косвенные) налоги ~ налог ~ напряжение, бремя, испытание;
it is a great tax on my time это требует от меня слишком много времени ~ облагать налогом;
таксировать ~ облагать налогом ~ облагать пошлиной ~ обложение ~ юр. определять размер убытков (штрафа и т. п.) ;
определять размер судебных издержек ~ пошлина ~ размер счета ~ сбор ~ амер. разг. спрашивать, назначать цену;
what will you tax me? сколько это будет (мне) стоить? ~ таксировать, определять размер (о судебных издержках) ~ членские взносы ~ чрезмерно напрягать, подвергать испытанию;
утомлять;
the work taxes my powers эта работа слишком тяжела для меня ~ in arrears просрочка уплаты налога ~ on capital налог на капитал ~ on capital accretion налог на прирост стоимости капитала ~ on corporate net wealth налог на нетто-активы корпорации ~ on distributions налог на оптовую торговлю ~ on energy налог на электроэнергию ~ on funds налог на капитал ~ on income подоходный налог ~ on income from capital налог на доход с капитала ~ on industry налог на промышленное производство ~ on land value increment налог на прирост стоимости земли ~ on personal net wealth налог на личные нетто-активы ~ on real rate of return налог на реальную ставку прибыли ~ on the conveyance of property налог на передачу права собственности ~ on the transfer of property налог на передачу права собственности ~ on unearned income налог на непроизводственный доход ~ on unearned income налог на нетрудовой доход ~ on unearned income налог на рентный доход ~ on value added налог на добавленную стоимость ~ on wealth налог на имущество ~ on yield of pension scheme assets налог на доход от капитала, вложенного в фонд пенсионного обеспечения I cannot ~ my memory не могу вспомнить;
to tax (smb.'s) patience испытывать (чье-л.) терпение trade ~ налог на торговую деятельность trade ~ торговый налог transfer ~ налог на передачу собственности turnover excluding ~ налог с учетом оборота turnover including ~ налог без учета оборота turnover ~ налог с оборота undistributed profit ~ налог на нераспределенную прибыль unearned income ~ налог на рентный доход value added ~ налог на добавленную стоимость vehicle ~ налог на автотранспортные средства wage bill ~ налог на фонд заработной платы wage ~ налог на заработную плату wealth ~ налог на имущество ~ амер. разг. спрашивать, назначать цену;
what will you tax me? сколько это будет (мне) стоить? windfall profits ~ налог на непредвиденную прибыль withholding ~ налог на процентный доход и дивиденды, выплачиваемые нерезидентам withholding ~ налог путем вычетов withholding ~ налог с суммы дивидендов, распределяемых среди держателей акций withholding ~ подоходный налог, взимаемый путем регулярных вычетов из заработной платы ~ чрезмерно напрягать, подвергать испытанию;
утомлять;
the work taxes my powers эта работа слишком тяжела для меня -
102 ADR
1) Общая лексика: Agreement on Dangerous Goods by Road (Европа - АД), amicable dispute resolution (http://www.iccwbo.org/index_adr.asp), АДР (депозитарная расписка), advanced deviation request, alternative dispute resolution mechanisms, Автозаказ2) Авиация: air data reference, airborne data loader3) Морской термин: advisory course (сокр.) (рекомендованный курс)4) Медицина: нежелательная реакция (adverse drug reaction), расширенное диагностическое исследование больного (advanced diagnostic research), побочная реакция на препарат (adverse drug reaction), неблагоприятная лекарственная реакция, неблагоприятная реакция на препарат, серьезное побочное явление5) Военный термин: Automatic Data Relay, advance deviations report, advanced development report, advisory route, air defense readiness, air defense region, air defense requirements, air-launched drone rocket, aircraft direction room, aircraft discrepancy report, airfield damage repair, ammunition disposition report, ammunition disposition request6) Техника: acceptable degradation rate, airborne digital recorder, analog-to-digital recorder, angle data recorder, automatic digital relay7) Шутливое выражение: Another Driver Retires8) Религия: Army Of Divine Rights9) Юридический термин: Amicable Dispute Resolution, альтернативное разрешение споров (alternative dispute resolution), alternative dispute resolution, альтернативные методы разрешения споров10) Бухгалтерия: Asset Depreciation Range, Average Daily Rate, срок службы актива (устанавливаемый Налоговым управлением США для начисления износа определённых активов, asset depreciation range)11) Автомобильный термин: Automatic Distance Regulation (Krokodil), (Automatic Distance Regulation) автоматическое регулирование расстояния (система по поддержанию безопасного расстояния до впереди идущего автомобиля) (Krokodil)12) Биржевой термин: Annual Dividend Ratio, американское депозитарное свидетельство (American depository receipt), свободнообращающаяся расписка на иностранные акции, депонированная в банке США (American depository receipt), American Depositary Receipts13) Гидрография: auxiliary data receiver (сокр.) (приёмник вспомогательных данных)14) Кино: audio dilog replacement (дублирование фильма. ex.: ADR translation)15) Радио: Additional Dialog Recording, Advanced Digital Radio16) Сокращение: Accident Data Recorder, Advanced Digital Receiver, Air Data Relay, Air Defence Region (UK), Air Defense Reticle (USA), Airborne Data Relay, Armoured Delivery Regiment (UK), adverse drug reaction (препарата), неблагоприятная побочная реакция (препарата), European Agreement Concerning the International Carriage of Dangerous Goods by Roads (Европейское соглашение о международной дорожной перевозке опасных грузов, ДОПОГ)17) Электроника: Aperture Direct Readout, Audio Dialog Replacement, Automatic Dialog Recording18) Вычислительная техника: Automated Distance Regulation (Auto), Advanced Digital Recording (Streamer, Philips, OnStream), analog digital recorder (сокр.) (аналого-цифровой регистратор)19) Нефть: activities and deliverables register, приемлемая скорость ухудшения рабочих характеристик (acceptable degradation rate)20) Иммунология: Animal Drug Request21) Онкология: Adverse Drug Reaction22) Банковское дело: свободно обращающаяся расписка на иностранные акции, депонированная в банке США (American depositary receipt)23) Транспорт: Agent D Reaper, Automated Demand Resolution, Automatic Driver Recognition, Европейское соглашение о перевозке опасных грузов (ADR = Agreement on Dangerous Goods by Road (Europe) http://www.trustline.ru/adr/)24) Атомная энергия: МПД (absorbed dose rate( мощность поглощенной дозы), измеряется в Гр/ч)25) Экология: Agreement on Dangerous Goods by Road27) Деловая лексика: Administrative Dispute Resolution, American Depository Receipt28) Инвестиции: American depositary receipt29) Автоматика: automatic diagnostic and recovery system30) Военно-морской флот: arrival discrepancy report (сокр.) (донесение о причинах несвоевременного прибытия), Aviation Machinist's Mate R (Reciprocating Engine Mechanic) (сокр.) (старшина — авиационный механик по поршневым двигателям)31) Расширение файла: AfterDark Randomizer screensaver, Opera Browser Bookmark - Extension32) Логистика: Европейский закон, регулирующий международные автотранспортные перевозки опасных грузов (Agreement on Dangerous Goods by Road)33) Военно-политический термин: Air Defence Region34) Каспий: asset depreciation rate35) Снабжение: запрос на усложнённое изменение36) Программное обеспечение: Australian Design Rules37) Международные перевозки: European Agreement concerning the international carriage of dangerous goods by road -
103 Adr
1) Общая лексика: Agreement on Dangerous Goods by Road (Европа - АД), amicable dispute resolution (http://www.iccwbo.org/index_adr.asp), АДР (депозитарная расписка), advanced deviation request, alternative dispute resolution mechanisms, Автозаказ2) Авиация: air data reference, airborne data loader3) Морской термин: advisory course (сокр.) (рекомендованный курс)4) Медицина: нежелательная реакция (adverse drug reaction), расширенное диагностическое исследование больного (advanced diagnostic research), побочная реакция на препарат (adverse drug reaction), неблагоприятная лекарственная реакция, неблагоприятная реакция на препарат, серьезное побочное явление5) Военный термин: Automatic Data Relay, advance deviations report, advanced development report, advisory route, air defense readiness, air defense region, air defense requirements, air-launched drone rocket, aircraft direction room, aircraft discrepancy report, airfield damage repair, ammunition disposition report, ammunition disposition request6) Техника: acceptable degradation rate, airborne digital recorder, analog-to-digital recorder, angle data recorder, automatic digital relay7) Шутливое выражение: Another Driver Retires8) Религия: Army Of Divine Rights9) Юридический термин: Amicable Dispute Resolution, альтернативное разрешение споров (alternative dispute resolution), alternative dispute resolution, альтернативные методы разрешения споров10) Бухгалтерия: Asset Depreciation Range, Average Daily Rate, срок службы актива (устанавливаемый Налоговым управлением США для начисления износа определённых активов, asset depreciation range)11) Автомобильный термин: Automatic Distance Regulation (Krokodil), (Automatic Distance Regulation) автоматическое регулирование расстояния (система по поддержанию безопасного расстояния до впереди идущего автомобиля) (Krokodil)12) Биржевой термин: Annual Dividend Ratio, американское депозитарное свидетельство (American depository receipt), свободнообращающаяся расписка на иностранные акции, депонированная в банке США (American depository receipt), American Depositary Receipts13) Гидрография: auxiliary data receiver (сокр.) (приёмник вспомогательных данных)14) Кино: audio dilog replacement (дублирование фильма. ex.: ADR translation)15) Радио: Additional Dialog Recording, Advanced Digital Radio16) Сокращение: Accident Data Recorder, Advanced Digital Receiver, Air Data Relay, Air Defence Region (UK), Air Defense Reticle (USA), Airborne Data Relay, Armoured Delivery Regiment (UK), adverse drug reaction (препарата), неблагоприятная побочная реакция (препарата), European Agreement Concerning the International Carriage of Dangerous Goods by Roads (Европейское соглашение о международной дорожной перевозке опасных грузов, ДОПОГ)17) Электроника: Aperture Direct Readout, Audio Dialog Replacement, Automatic Dialog Recording18) Вычислительная техника: Automated Distance Regulation (Auto), Advanced Digital Recording (Streamer, Philips, OnStream), analog digital recorder (сокр.) (аналого-цифровой регистратор)19) Нефть: activities and deliverables register, приемлемая скорость ухудшения рабочих характеристик (acceptable degradation rate)20) Иммунология: Animal Drug Request21) Онкология: Adverse Drug Reaction22) Банковское дело: свободно обращающаяся расписка на иностранные акции, депонированная в банке США (American depositary receipt)23) Транспорт: Agent D Reaper, Automated Demand Resolution, Automatic Driver Recognition, Европейское соглашение о перевозке опасных грузов (ADR = Agreement on Dangerous Goods by Road (Europe) http://www.trustline.ru/adr/)24) Атомная энергия: МПД (absorbed dose rate( мощность поглощенной дозы), измеряется в Гр/ч)25) Экология: Agreement on Dangerous Goods by Road27) Деловая лексика: Administrative Dispute Resolution, American Depository Receipt28) Инвестиции: American depositary receipt29) Автоматика: automatic diagnostic and recovery system30) Военно-морской флот: arrival discrepancy report (сокр.) (донесение о причинах несвоевременного прибытия), Aviation Machinist's Mate R (Reciprocating Engine Mechanic) (сокр.) (старшина — авиационный механик по поршневым двигателям)31) Расширение файла: AfterDark Randomizer screensaver, Opera Browser Bookmark - Extension32) Логистика: Европейский закон, регулирующий международные автотранспортные перевозки опасных грузов (Agreement on Dangerous Goods by Road)33) Военно-политический термин: Air Defence Region34) Каспий: asset depreciation rate35) Снабжение: запрос на усложнённое изменение36) Программное обеспечение: Australian Design Rules37) Международные перевозки: European Agreement concerning the international carriage of dangerous goods by road -
104 adr
1) Общая лексика: Agreement on Dangerous Goods by Road (Европа - АД), amicable dispute resolution (http://www.iccwbo.org/index_adr.asp), АДР (депозитарная расписка), advanced deviation request, alternative dispute resolution mechanisms, Автозаказ2) Авиация: air data reference, airborne data loader3) Морской термин: advisory course (сокр.) (рекомендованный курс)4) Медицина: нежелательная реакция (adverse drug reaction), расширенное диагностическое исследование больного (advanced diagnostic research), побочная реакция на препарат (adverse drug reaction), неблагоприятная лекарственная реакция, неблагоприятная реакция на препарат, серьезное побочное явление5) Военный термин: Automatic Data Relay, advance deviations report, advanced development report, advisory route, air defense readiness, air defense region, air defense requirements, air-launched drone rocket, aircraft direction room, aircraft discrepancy report, airfield damage repair, ammunition disposition report, ammunition disposition request6) Техника: acceptable degradation rate, airborne digital recorder, analog-to-digital recorder, angle data recorder, automatic digital relay7) Шутливое выражение: Another Driver Retires8) Религия: Army Of Divine Rights9) Юридический термин: Amicable Dispute Resolution, альтернативное разрешение споров (alternative dispute resolution), alternative dispute resolution, альтернативные методы разрешения споров10) Бухгалтерия: Asset Depreciation Range, Average Daily Rate, срок службы актива (устанавливаемый Налоговым управлением США для начисления износа определённых активов, asset depreciation range)11) Автомобильный термин: Automatic Distance Regulation (Krokodil), (Automatic Distance Regulation) автоматическое регулирование расстояния (система по поддержанию безопасного расстояния до впереди идущего автомобиля) (Krokodil)12) Биржевой термин: Annual Dividend Ratio, американское депозитарное свидетельство (American depository receipt), свободнообращающаяся расписка на иностранные акции, депонированная в банке США (American depository receipt), American Depositary Receipts13) Гидрография: auxiliary data receiver (сокр.) (приёмник вспомогательных данных)14) Кино: audio dilog replacement (дублирование фильма. ex.: ADR translation)15) Радио: Additional Dialog Recording, Advanced Digital Radio16) Сокращение: Accident Data Recorder, Advanced Digital Receiver, Air Data Relay, Air Defence Region (UK), Air Defense Reticle (USA), Airborne Data Relay, Armoured Delivery Regiment (UK), adverse drug reaction (препарата), неблагоприятная побочная реакция (препарата), European Agreement Concerning the International Carriage of Dangerous Goods by Roads (Европейское соглашение о международной дорожной перевозке опасных грузов, ДОПОГ)17) Электроника: Aperture Direct Readout, Audio Dialog Replacement, Automatic Dialog Recording18) Вычислительная техника: Automated Distance Regulation (Auto), Advanced Digital Recording (Streamer, Philips, OnStream), analog digital recorder (сокр.) (аналого-цифровой регистратор)19) Нефть: activities and deliverables register, приемлемая скорость ухудшения рабочих характеристик (acceptable degradation rate)20) Иммунология: Animal Drug Request21) Онкология: Adverse Drug Reaction22) Банковское дело: свободно обращающаяся расписка на иностранные акции, депонированная в банке США (American depositary receipt)23) Транспорт: Agent D Reaper, Automated Demand Resolution, Automatic Driver Recognition, Европейское соглашение о перевозке опасных грузов (ADR = Agreement on Dangerous Goods by Road (Europe) http://www.trustline.ru/adr/)24) Атомная энергия: МПД (absorbed dose rate( мощность поглощенной дозы), измеряется в Гр/ч)25) Экология: Agreement on Dangerous Goods by Road27) Деловая лексика: Administrative Dispute Resolution, American Depository Receipt28) Инвестиции: American depositary receipt29) Автоматика: automatic diagnostic and recovery system30) Военно-морской флот: arrival discrepancy report (сокр.) (донесение о причинах несвоевременного прибытия), Aviation Machinist's Mate R (Reciprocating Engine Mechanic) (сокр.) (старшина — авиационный механик по поршневым двигателям)31) Расширение файла: AfterDark Randomizer screensaver, Opera Browser Bookmark - Extension32) Логистика: Европейский закон, регулирующий международные автотранспортные перевозки опасных грузов (Agreement on Dangerous Goods by Road)33) Военно-политический термин: Air Defence Region34) Каспий: asset depreciation rate35) Снабжение: запрос на усложнённое изменение36) Программное обеспечение: Australian Design Rules37) Международные перевозки: European Agreement concerning the international carriage of dangerous goods by road -
105 quotazione
f di azioni value, pricequotazione d'acquisto bid pricequotazione di vendita offer price* * *quotazione s.f.1 (Borsa) quotation, listing: quotazione di apertura, opening quotation; quotazione di chiusura, closing quotation; quotazione ufficiale, official quotation; quotazione al dopoborsa, price afterhours; quotazioni azionarie, share prices; quotazione ex cedola, ex dividend price; le quotazioni caddero bruscamente, shares dipped sharply; ammissione alla quotazione, listing (of shares) on the Stock Exchange; quotazione dei titoli, stock rate (o quotation of stocks) // (econ.): quotazione di mercato, market quotation; quotazione informativa, info quote // (fin.): quotazione dei cambi, quotation of exchange rates; quotazione incerto per certo, price quotation system; quotazione ufficiale di oro, valuta, titoli, fixing of gold, currencies, stocks // (comm.) quotazioni fob, f.o.b. pricing2 ( prezzo) quotation price; ( valutazione) evaluation, rating: la quotazione di un quadro, the value of a picture3 ( tasso di cambio della moneta) rate of exchange, exchange rate4 (fig.) reputation: le sue quotazioni come pittore sono in ribasso, his reputation as a painter is diminishing.* * *[kwotat'tsjone]sostantivo femminile1) econ. (di borsa) quotation, listingquotazione d'apertura — opening price o quotation
2) comm. (di auto, francobollo) quoted value3) (nelle scommesse) betting, odds pl.4) fig. reputation* * *quotazione/kwotat'tsjone/sostantivo f.1 econ. (di borsa) quotation, listing; quotazione d'apertura opening price o quotation; quotazione dei cambi exchange rate2 comm. (di auto, francobollo) quoted value3 (nelle scommesse) betting, odds pl.4 fig. reputation. -
106 reduction
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107 tax
[tæks]accrued tax накопившаяся задолженность по выплате налогов achieve a tax saving добиваться экономии за счет уменьшения налоговых платежей ad valorem tax налог на стоимость additional income tax дополнительный подоходный налог additional tax дополнительный налог additional value for tax purposes добавленная стоимость для налогообложения advance corporation tax (ACT) авансовый налог с корпорации advance tax предварительное определение судебных издержек after tax после удержания налога airport tax налог с пассажиров, отбывающих за границу из данного аэропорта allowance against tax налоговая льгота alternative minimum tax (AMT) минимальный альтернативный налог amusement tax налог на развлечения (на билеты в кино, театры и т.п.) amusement tax налог на развлечения attract income tax взимать подоходный налог basic rate income tax базисная ставка подоходного налога basic rate of tax базисная налоговая ставка beverage tax налог на продажу напитков business tax налог на предпринимателя business tax налог на предприятие business tax налог на торгово-промышленное предприятие calculated income tax вычисленный подоходный налог capital gains tax налог на доход от прироста капитала capital gains tax налог на доходы от прироста капитала capital gains tax налог на увеличение рыночной стоимости капитала capital gains tax on shares налог на доход от прироста капитала от акций capital tax налог на капитал capital transfer tax налог на перевод капитала capital yields tax налог на доход от капитала car tax налог на автомобиль carbon dioxide tax налог на выбросы в атмосферу диоксида углерода charge tax облагать налогом charter tax чартерный налог church tax церковный налог city tax муниципальный налог climate improvement tax налог на выбросы в атмосферу диоксида углерода commercial earnings tax налог на доходы от торговли commercial enterprise subject to value-added tax торговое предприятие, облагаемое налогом на добавленную стоимость community tax местный налог company tax налог на доходы компании company tax налог с доходов компании consumption tax налог на потребление consumption tax налог потребления contingent tax скрытый налог corporate income tax налог с доходов корпорации corporate income tax подоходный налог корпорации corporate profits tax налог на прибыли корпорации corporate tax налог с доходов компаний или корпораций corporate tax налог с доходов корпорации corporation tax налог на корпорацию county tax муниципальный налог coupon tax купонный налог current tax on wealth действующий налог на имущество death tax налог на наследство deduct tax удерживать налоги deferred income tax налог на доход будущего периода deferred tax отсроченный налог delinquent tax неуплаченный налог development tax налог на строительство direct tax прямой налог tax (государственный) налог; пошлина; сбор; direct (indirect) taxes прямые (косвенные) налоги dividend tax налог на дивиденды due tax причитающийся налог emergency tax чрезвычайный налог entrance tax вступительный налог equalization tax уравнительный налог equalizing tax равномерное распределение налогов estate tax налог на наследство estate tax налог на передачу имущества по наследству excise tax акциз excise tax акцизный налог excise tax акцизный сбор expenditure tax налог на расходы extraordinary tax особый налог federal tax федеральный налог final tax окончательный размер налога flat-rate tax налог, взимаемый по единой ставке flat-rate tax пропорциональный налог for tax purposes в целях налогообложения for tax reasons по причинам налогообложения franchise tax налог на монопольные права и привилегии full-year tax сумма налогов за год general consumption tax налог на все виды потребления gift tax налог на дарение gift tax налог на дарения (США) graduated income tax прогрессивный подоходный налог graduated tax прогрессивный налог head tax налог. подушный налог heavy tax большой, обременительный налог; nuisance tax амер. небольшой налог, выплачиваемый по частям hidden tax налог. скрытый налог hydrocarbon tax налог. налог за выбросы углеводородов в окружающую среду I cannot tax my memory не могу вспомнить; to tax (smb.'s) patience испытывать (чье-л.) терпение impose a tax облагать налогом income tax подоходный налог individual income tax персональный подоходный налог industrial tax промышленный налог inheritance tax налог на наследство initial car tax регистрационный налог на автомобиль inland revenue tax государственный налог input tax налог на производственные затраты input value-added tax налог на добавленную стоимость insurance tax налог на страхование interest equalization tax уравнительный налог на доход от процентов internal revenue tax налог на внутренние доходы investment income tax подоходный налог на капиталовложения investment tax налог на капиталовложения tax напряжение, бремя, испытание; it is a great tax on my time это требует от меня слишком много времени land tax земельный налог land tax налог на земельную собственность land transfer tax налог на перевод за границу платежей за землю land value tax налог на стоимость земельных участков levy a tax облагать налогом single tax единый земельный налог; to levy a tax (on smb., smth.) облагать (кого-л., что-л.) налогом local income tax местный подоходный налог local income tax муниципальный подоходный налог local property tax местный налог на недвижимое имущество local property tax местный поимущественный налог local tax местный налог local tax муниципальный налог lump sum tax аккордный налог lump sum tax налог на совокупную сумму доходов motor vehicle tax налог на автомобиль multistage tax многоступенчатый налог municipal tax муниципальный налог national income tax государственный подоходный налог national tax государственный налог national tax федеральный налог negative income tax отрицательный подоходный налог (лица с доходом ниже установленного уровня и имеющие семью освобождаются от налога и пучают финансовую помощь от налоговой системы) negative income tax отрицательный подоходный налог net wealth tax налог на имущество, исключая долги net worth tax налог на собственность nonpersonal tax налог на недвижимое имущество nonrecurring tax единовременный налог nonrefundable purchase tax невозмещаемый налог на покупки heavy tax большой, обременительный налог; nuisance tax амер. небольшой налог, выплачиваемый по частям output tax налог на объем производства overall tax effect эффект полного налогообложения overpaid tax переплаченный налог pay-as-you-earn tax налог, взимаемый по мере поступления доходов pay-as-you-earn tax (PAYE tax) подоходный налог, автоматически вычитаемый из заработной платы payroll tax налог на заработную плату penalty tax пеня personal income tax личный подоходный налог personal property tax личный поимущественный налог personal property tax налог на личное имущество personal tax личный подоходный налог personal tax налог на движимое имущество personal tax подушный налог petrol tax налог на нефть petroleum revenue tax (PRT) налог на доход от продажи нефти poll tax подушный налог price excluding tax цена без учета налога profits tax налог на прибыли progressive tax прогрессивный налог property transfer tax налог на передачу правового титула proportional tax пропорциональный налог provisional tax временная налоговая ставка raw materials tax налог на сырье real estate tax налог на недвижимость registration tax сбор за регистрацию regressive tax регрессивный налог relief from tax освобождение от уплаты налога relief from tax скидка с налога remit tax освобождать от уплаты налога residual tax остаточный налог retail sales tax налог с розничного оборота retained tax удержанный налог sales tax налог на доходы от продаж sales tax налог на продажи sales tax налог с оборота sales tax торговый сбор seamen's income tax подоходный налог с моряков seamen's tax налогообложение моряков single tax единый земельный налог; to levy a tax (on smb., smth.) облагать (кого-л., что-л.) налогом single tax единый налог specific tax индивидуально определенный налог specific tax специальный налог state tax государственный налог substantive tax law материальное налоговое законодательство succession tax налог на наследуемую недвижимость supplementary tax дополнительный налог surplus tax чрезмерный налог tax взимать членские взносы tax делать выговор, отчитывать (кого-л.); обвинять, осуждать (with) tax назначать цену tax (государственный) налог; пошлина; сбор; direct (indirect) taxes прямые (косвенные) налоги tax налог tax напряжение, бремя, испытание; it is a great tax on my time это требует от меня слишком много времени tax облагать налогом; таксировать tax облагать налогом tax облагать пошлиной tax обложение tax юр. определять размер убытков (штрафа и т. п.); определять размер судебных издержек tax пошлина tax размер счета tax сбор tax амер. разг. спрашивать, назначать цену; what will you tax me? сколько это будет (мне) стоить? tax таксировать, определять размер (о судебных издержках) tax членские взносы tax чрезмерно напрягать, подвергать испытанию; утомлять; the work taxes my powers эта работа слишком тяжела для меня tax in arrears просрочка уплаты налога tax on capital налог на капитал tax on capital accretion налог на прирост стоимости капитала tax on corporate net wealth налог на нетто-активы корпорации tax on distributions налог на оптовую торговлю tax on energy налог на электроэнергию tax on funds налог на капитал tax on income подоходный налог tax on income from capital налог на доход с капитала tax on industry налог на промышленное производство tax on land value increment налог на прирост стоимости земли tax on personal net wealth налог на личные нетто-активы tax on real rate of return налог на реальную ставку прибыли tax on the conveyance of property налог на передачу права собственности tax on the transfer of property налог на передачу права собственности tax on unearned income налог на непроизводственный доход tax on unearned income налог на нетрудовой доход tax on unearned income налог на рентный доход tax on value added налог на добавленную стоимость tax on wealth налог на имущество tax on yield of pension scheme assets налог на доход от капитала, вложенного в фонд пенсионного обеспечения I cannot tax my memory не могу вспомнить; to tax (smb.'s) patience испытывать (чье-л.) терпение trade tax налог на торговую деятельность trade tax торговый налог transfer tax налог на передачу собственности turnover excluding tax налог с учетом оборота turnover including tax налог без учета оборота turnover tax налог с оборота undistributed profit tax налог на нераспределенную прибыль unearned income tax налог на рентный доход value added tax налог на добавленную стоимость vehicle tax налог на автотранспортные средства wage bill tax налог на фонд заработной платы wage tax налог на заработную плату wealth tax налог на имущество tax амер. разг. спрашивать, назначать цену; what will you tax me? сколько это будет (мне) стоить? windfall profits tax налог на непредвиденную прибыль withholding tax налог на процентный доход и дивиденды, выплачиваемые нерезидентам withholding tax налог путем вычетов withholding tax налог с суммы дивидендов, распределяемых среди держателей акций withholding tax подоходный налог, взимаемый путем регулярных вычетов из заработной платы tax чрезмерно напрягать, подвергать испытанию; утомлять; the work taxes my powers эта работа слишком тяжела для меня -
108 interest
interest accrued intérêts courus ou échus;∎ interest on arrears intérêt de retard;∎ interest on capital rémunération f de capital;∎ interest due intérêts dus;∎ interest due and payable intérêts exigibles;∎ interest paid intérêts versés;∎ interest payable intérêt exigible;∎ interest received intérêts perçus;∎ to bear or yield interest porter intérêt, rapporter;∎ to bear or yield five percent interest rapporter du cinq pour cent ou un intérêt de cinq pour cent;∎ to pay interest payer des intérêtsinterest charges intérêts (à payer); (on overdraft) agios m pl;interest day jour m d'intérêt;interest and dividend income produits m pl financiers;interest payment date date f d'échéance des intérêts;interest rate taux m d'intérêt;∎ the interest rate is four percent le taux d'intérêt est de quatre pour cent;interest rate differential différentiel m de taux d'intérêt;STOCK EXCHANGE interest rate swap échange m de taux d'intérêt;interest table table f des intérêts∎ our firm's interests in Europe les intérêts de notre société en Europe;∎ to have a financial interest in sth avoir investi financièrement dans qch;∎ to have an interest in the profits participer aux bénéfices;∎ his interest in the company is £10,000 il a une commandite de 10000 livres(c) (activity) activité f;∎ since the late 1980s the firm has had major interests in plastics and engineering depuis la fin des années 1980 les matières plastiques et l'ingénierie constituent deux des principales activités de la société -
109 interest
interest ['ɪntrəst]1 noun(a) (curiosity, attention) intérêt m;∎ centre of interest centre m d'intérêt;∎ to take/have an interest in sb/sth s'intéresser à qn/qch;∎ to show (an) interest in sth manifester de l'intérêt pour qch;∎ two people have shown an interest in (buying) the house deux personnes sont intéressées par la maison;∎ she takes a great/an active interest in politics elle s'intéresse beaucoup/activement à la politique;∎ he has or takes no interest whatsoever in music il ne s'intéresse absolument pas à la musique;∎ he lost all interest in his work il a perdu tout intérêt pour son travail;∎ pupils can often lose interest il arrive souvent que les élèves décrochent;∎ to hold sb's interest retenir l'attention de qn;∎ the book created or aroused a great deal of interest le livre a suscité un intérêt considérable;∎ there's little interest in these old chairs nowadays on ne s'intéresse pas beaucoup à ces vieilles chaises de nos jours∎ there was little of interest on television il n'y avait pas grand-chose d'intéressant à la télévision;∎ of no interest sans intérêt;∎ politics has or holds no interest for me la politique ne présente aucun intérêt pour moi;∎ to be of interest to sb intéresser qn;∎ what he does is of no interest to me ça ne m'intéresse pas de savoir ce qu'il fait;∎ this information would be of great interest to the police cette information intéresserait sûrement la police(c) (pursuit, hobby) centre m d'intérêt;∎ we share the same interests nous avons les mêmes centres d'intérêt;∎ her interests include skiing and photography le ski et la photographie font partie de ses centres d'intérêt;∎ his only interests are television and comic books la télévision et les bandes dessinées sont les seules choses qui l'intéressent(d) (advantage, benefit) intérêt m;∎ it's in your own interest or interests c'est dans votre propre intérêt;∎ it's in my interest to do it c'est dans mon intérêt de le faire;∎ it's not in their interest to offend her ce n'est pas dans leur intérêt de l'offenser, ils n'ont pas intérêt à l'offenser;∎ it's in all our interests to cut costs nous avons tout intérêt à ou il est dans notre intérêt de réduire les coûts;∎ to act in/against one's own interests agir dans/à l'encontre de ses propres intérêts;∎ to act in sb's best interest(s) agir dans l'intérêt de qn;∎ we look after British interests nous défendons les intérêts britanniques;∎ I have your interests at heart tes intérêts me tiennent à cœur;∎ a conflict of interests un conflit d'intérêts;∎ of public interest d'intérêt public;∎ it would not be in the public interest ça ne serait pas dans l'intérêt public;∎ in the interests of justice/peace dans l'intérêt de la justice/paix;∎ in the interests of hygiene par mesure d'hygiène;∎ in the interests of accuracy par souci d'exactitude(e) (group with common aim) intérêt m;∎ the oil/steel interests in the country l'industrie pétrolière/sidérurgique du pays;∎ big business interests de gros intérêts commerciaux(f) (share, stake) intérêts mpl;∎ he has an interest in a sawmill il a des intérêts dans une scierie;∎ to have a direct interest in sth être concerné directement par qch;∎ I have no financial interest in the business je ne suis pas intéressé dans cette entreprise;∎ our firm's interests in Europe les intérêts de notre société en Europe;∎ his interest in the company is £10,000 il a une commandite de 10 000 livres∎ to pay interest on a loan payer des intérêts sur un prêt;∎ to bear or yield interest porter intérêt, rapporter;∎ the investment will bear 6 percent interest le placement rapportera 6 pour cent;∎ interest accrued fraction f d'intérêt;∎ interest on arrears intérêt m de retard;∎ interest on capital rémunération f de capital;∎ interest due intérêts mpl dus ou exigibles;∎ interest due and payable intérêts mpl exigibles;∎ interest paid intérêts mpl versés;∎ interest payable intérêt m exigible;∎ interest received produits mpl financiers, intérêts mpl perçus;∎ to pay interest payer des intérêts;∎ figurative he'll get it back with interest! il va le payer cher!intéresser;∎ can I interest you in our new model? puis-je attirer votre attention sur notre nouveau modèle?;∎ we couldn't interest her in the idea nous ne sommes pas parvenus à susciter son intérêt pour cette idée;∎ can I interest you in a drink? puis-je vous proposer un verre?;∎ it might interest you to learn or know that… ça t'intéressera peut-être d'apprendre ou de savoir que…►► Finance interest and dividend income produits mpl financiers;Finance interest days jours mpl d'intérêt;interest group groupe m d'intérêt;Finance interest payment date date f d'écheance des intérêts;Finance interest rate taux m d'intérêt;∎ the interest rate is 4 percent le taux d'intérêt est de 4 pour cent;Stock Exchange interest rate differential differentiel m de taux;Stock Exchange interest rate swap échange m de taux d'intérêt -
110 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.———————————————————————————————————————— -
111 квота
2) Military: rate3) Chemistry: allowable4) Trade: qouta5) Economy: bogie, contingent6) Accounting: dividend (при реализации имущества банкрота)7) Diplomatic term: tranche8) Oil: quota (число элементов одинакового типа в системе с резервированием, которые должны работать одновременно)9) Business: dividend10) EBRD: quantitative control12) Microsoft: quota limit -
112 Befreiung
Befreiung f 1. GEN exemption; 2. STEUER tax exemption* * ** * *Befreiung
(Freilassung) liberation, disengagement, (Steuern) exemption, (Verbindlichkeiten) discharge, release;
• Befreiung von der Dividendenbegrenzungsvorschrift exemption from dividend restraints (Br.), dividend freedom (Br.);
• Befreiung von der Doppelbesteuerung double-taxation relief (Br.);
• Befreiung von der Eintragungspflicht exemption from filing accounts;
• Befreiung von Gemeindesteuern derating of local taxes (Br.);
• Befreiung von Steuern freedom from tax[ation], exemption from taxation (US);
• Befreiung von einengenden Zinssatzvorschriften interest-rate deregulation;
• Befreiung von der Zollrevision des Gepäcks courtesy of the port (US);
• Befreiung von Steuern bewilligen to grant exemption. -
113 Rang
Imperf. ringen* * *der Rang(Dienstgrad) rank; grade;(Rangstufe) standing; rank; degree; status;(Theater) tier; circle* * *Rạng [raŋ]m -(e)s, -e['rɛŋə]1) (MIL) rank; (in Firma) position; (= gesellschaftliche Stellung) position, rank; (in Wettbewerb) place, positionim Rang(e) eines Hauptmanns stehen — to have the rank of captain
im Rang höher/tiefer stehen — to have a higher/lower rank/position, to rank higher/lower
einen hohen Rang bekleiden — to hold a high office; (Mil) to have a high rank
ein Mann von Rang und Würden — a man of considerable or high standing, a man of status
alles, was Rang und Namen hat — everybody who is anybody
jdm den Rang ablaufen (fig) — to outstrip sb
2) (= Qualität) quality, classein Künstler/Wissenschaftler von Rang — an artist/scientist of standing, a top artist/scientist
minderen Ranges — low-class, second-rate
erster/zweiter Rang — dress/upper circle, first/second circle
wir sitzen (erster/zweiter) Rang Mitte (inf) — we're sitting in the middle of the (dress/upper) circle
4) pl (SPORT = Tribünenränge) stands pl5) (= Gewinnklasse) prize category* * *der1) (a privilege etc indicating rank: He had risen to the dignity of an office of his own.) dignity2) (a balcony in a theatre etc: We sat in the circle at the opera.) circle3) (a grade or rank (of merit): musicians of a high class.) class4) ((in the army, navy etc) a person's position of importance: He was promoted to the rank of sergeant/colonel.) rank* * *<-[e]s, Ränge>[raŋ, pl ˈrɛŋə]mvon bestimmtem \Rang of a certain importancevon bedeutendem/hohem/künstlerischem \Rang of significant/great/artistic importanceersten \Ranges of the first order [or great significancealles, was \Rang und Namen hat everybody who is anybodyzu \Rang und Würden kommen to achieve a high [social] standing [or status]jdm [durch etw akk/mit etw dat] den \Rang streitig machen to [try and] challenge sb's position [with sth]einen bestimmten \Rang bekleiden [o einnehmen] to hold a certain positioneinen hohen \Rang bekleiden [o einnehmen] to hold a high rank, to be a high-ranking officer5. FILM, THEAT circlevor leeren/überfüllten Rängen spielen to play to an empty/a packed house6. (Gewinnklasse) prize category7.▶ jdm den \Rang ablaufen to outstrip [or steal a march on] sb* * *der; Rang[e]s, Rängejemandem/einer Sache den Rang ablaufen — leave somebody/something far behind
alles, was Rang und Namen hat — everybody who is anybody
ein Physiker von Rang — an eminent physicist
2) (im Theater) circleerster Rang — dress circle
3) (Sport) s. Platz 6)* * *ein Offizier von hohem Rang a high-ranking officer;im Rang eines Staatssekretärs/Generals having ( oder with) the rank of state secretary/general2. fig (Stellung) standing, status;einen hohen/den ersten/den gleichen Rang einnehmen rank high/first/equally;alles, was Rang und Namen hat all the big names, everybody who is anybodyein gesellschaftliches Ereignis von hohem Rang a top-notch social occasion;von europäischem Rang of European standing ( oder ranking);ein Politikum/Skandal ersten Ranges a political event/a scandal of the most far-reaching significance;ein Gitarrist vom Range Segovias a guitarist of Segovia’s stature;jemandem den Rang ablaufen outdo sb, outstrip sb;jemandem den Rang streitig machen challenge sbden ersten/letzten Rang belegen be in first/last place, come in first/last6. in Kino, Theater etc: circle;dritter Rang gallery;die Ränge SPORT the terraces;vor leeren Rängen spielen play to an empty house (SPORT before an empty stadium)* * *der; Rang[e]s, Ränge1) rank; (in der Gesellschaft) status; (in Bezug auf Bedeutung, Qualität) standingjemandem/einer Sache den Rang ablaufen — leave somebody/something far behind
alles, was Rang und Namen hat — everybody who is anybody
2) (im Theater) circle* * *¨-e (Mathematik) m.rank n. ¨-e m.degree n.grade n.rank n.state n. -
114 Einheitsbehälter
Einheitsbehälter
unit container;
• Einheitsbeitrag (Sozialversicherung) flat-rate contribution;
• Einheitsbestrebung unitary tendency;
• Einheitsbilanzformular standard balance sheet;
• Einheitsbuchführung job order cost accounting;
• Einheitsdividende uniform (standard) dividend;
• Einheitserzeugnis standardized product;
• Einheitsfabrikation standard production;
• fünfköpfige Einheitsfamilie family-of-five unit (US);
• Einheitsfertigung standardized production;
• Einheitsfeuerversicherungspolice standard fire [insurance] policy;
• Einheitsformat standard size;
• Einheitsformular standard [type of] form;
• Einheitsfracht standard freight;
• Einheitsgebühr uniform rate;
• fachliche Einheitsgewerkschaft horizontal union;
• Einheitsgewicht standard weight;
• Einheitsgröße standard size;
• Einheitskleidung uniform (utility) clothes;
• Einheitskonnossement uniform bill of landing;
• Einheitskontenrahmen uniform system of accounts;
• Einheitskonto standard account;
• Einheitskontoblatt standard account form;
• Einheitskosten unit (standard) cost;
• Einheitskurs standard (uniform) quotation;
• Einheitslohn single rate, union (standard) wage;
• europäischer Einheitsmarkt Europe’s single market;
• Einheitsmietvertrag standard form of rent agreement;
• Einheitsmuster standard sample;
• Einheitspapier (EU) single administrative document;
• Einheitspolice standard policy, (Arbeitsunfallversicherung) Universal Standard Workmen’s Compensation Policy (US);
• Einheitsprämie (Lebensversicherung) single premium. -
115 Prämienberechnung
Prämienberechnung
calculation (rating) of premiums, premium computation (statement);
• Prämienberechnungsstelle rating office;
• Prämienbestandteil bonus element;
• Prämienbeteiligung (Lebensversicherung) special settlement dividend;
• fällige Prämienbeteiligung (Lebensversicherung) maturity dividend;
• Prämienbetrag [amount of] premium;
• Prämienbildung rate setting;
• Prämienbon (Sparen) premium savings bond;
• Prämienbrief confirmation of an option deal;
• Prämienbüro rating bureau;
• Prämiendepot (Versicherung) unearned reserve;
• Prämieneinkommen Prämieneinkommen,Prämieneinkünfte, Prämieneinnahmenearned (collected) premium, premium income (funds), (Arbeiter) premium pay, bonus earnings;
• Prämieneinkünfte Prämieneinkommen,Prämieneinkünfte, Prämieneinnahmenearned (collected) premium, premium income (funds), (Arbeiter) premium pay, bonus earnings;
• Prämieneinnahmen Prämieneinkommen,Prämieneinkünfte, Prämieneinnahmenearned (collected) premium, premium income (funds), (Arbeiter) premium pay, bonus earnings;
• gesamte Prämieneinnahmen premium volume;
• Prämieneinzahlung premium deposit;
• Prämieneinziehung collection of premiums;
• Prämienempfänger bonusee;
• Prämienentrichtung payment of premium;
• Prämienerhöhung increase of premium, premium boost (increase);
• Prämienerklärung (Börse) declaration of options;
• Prämienerklärungstag (Börse) carrying-over (Br.) (contango, Br., making-up, Br., option, Br.) day;
• Prämienermäßigung premium reduction;
• Prämienerträge premium funds;
• vorkalkulierter Prämienetat budgeted expense plan. -
116 Schlussinventar
Schlussinventar
ending (final, closing) inventory;
• Schlussinventur final stock-taking;
• Schlusskurs bid close, (Börse) final quotation, closing price, (Devisen) closing rate;
• in gängigen Aktien höhere Schlusskurse erzielen to close higher in active trading;
• bei ruhigen Schlusskursen liegen to close in quiet markets;
• Schlussmarkt terminal market;
• Schlussnote (Börse) bought [and sold] note (Br.), call, stockbroker’s contract (Br.), contract note (Br.), broker’s memorandum (note), purchase contract, sale[s] note (US);
• Schlussnotenregister bargain book;
• Schlussnotenstempel contract stamp (Br.), transfer tax (US);
• Schlussnotierung (Börse) closing (last, final, terminal) quotation, closing price;
• gestrige Schlussnotierung yesterday’s closing rates;
• Schlussplädoyer summation, summing-up;
• Schlussprotokoll erstellen to finalize an agreement;
• Schlussquittung receipt in full [discharge], receipt for the balance;
• Schlussquote final dividend, (Konkursverfahren) liquidation dividend;
• Schlussrate final instal(l)ment;
• Schlussrechnung final account (invoice), account of settlement, (Nachlassverwalter) final settlement;
• Schlussredakteur night editor;
• Schlusssaldo (Bilanz) final balance;
• Schlusssätze concluding lines;
• Schlussschein (Börse) broker’s note, call, contract note (Br.), sale[s] note (US), bought [and sold] note (Br.);
• Schlussscheinbuch contract book;
• Schlussspalte last column;
• Schlussstempel contract stamp (Br.), transfer tax (US);
• Schlusstermin latest (cut-off, closing, ending) date, deadline (US), (Gericht) final hearing;
• Schlussvereinbarung final accord;
• Schlussvergütung (Lebensversicherung) terminal bonus;
• Schlussverhandlung final negotiation;
• Schlussverkauf close-out (clearance, US) sale, (Frühjahr) spring sales, (Inventurausverkauf) inventory sale, (Räumungsverkauf) closing-down sale, (Saisonausverkauf) [seasonal] sale;
• Schlussverteilung (Konkurs) distribution of the assets of a bankrupt’s estate, (Nachlass) final settlement (distribution);
• Schlussvignette tailpiece;
• Schlusswagen, Schlusswaggon (Bahn) end carriage (Br.);
• Schlussworte concluding (last) words, summary;
• Schlusszahlung terminal payment (US), final instal(l)ment;
• Schlusszeile catch line;
• Schlusszettel broker’s (contract, Br., sales, US) note, delivery ticket. -
117 discount
ndiskont; eskont; popust• accretion of a discount prirast/kretanje diskonta• all-equity discount rate diskontna stopa za financiranje (samo) dionicama• bank discount bankovni diskont• bond discount diskont na obveznice• cash discount gotovinski popust• deep-discounted bond obveznica s velikim diskontom• discount bond diskontna obveznica• discount credit diskontni kredit• discount factor diskontni faktor (pri određivanju sadaљnje vrijednosti budućih vrijednosti)• discount formula diskontna formula• discount house diskontna kuća• discount market diskontno trћiљte• discount on accounts receivable diskontiranje potraћivanja od kupaca• discount on rights issue diskontiranje emitiranih prava (na dionice)• discount payment diskontno plaćanjeBilj.: Razlika između nominalne vrijednosti vrijednosnoga papira i cijene plaćene za njega• discount policy eskontna politikaBilj.: Politika eskontne kamatne stope monetarnih vlasti• discount rate diskontna/eskontna stopa srediљnje banke• discount rate policy politika diskontne/eskontne stope• discount window “eskontni љalter” (politika eskontne kamatne stope)• discount window policy politika “eskontnoga љaltera” (politika eskontne kamatne stope)• dividend discount model model diskontiranja dividendi• forward discount terminski diskont• pure discount bonds obveznica s čistim diskontomEnglesko-Hrvatski Glosar bankarstva, osiguranja i ostalih financijskih usluga > discount
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118 ♦ tax
♦ tax /tæks/A n. (fisc.)1 imposta, tassa (in ingl. non si fa la distinzione dell'ital. fra i due termini; cfr. però rate, def. 6, «tributo locale»); tributo; gravame: to pay one's taxes, pagare le tasse; income tax, imposta sul reddito; land tax, imposta fondiaria; value-added tax (abbr. VAT), imposta sul valore aggiunto (abbr. IVA); local taxes, tributi locali; indirect tax, imposta indiretta; back taxes, imposte arretrate; a new tax on petrol, una nuova imposta (o tassa) sulla benzina; (GB, polit.) windfall tax, imposta straordinaria sui profitti; to raise a tax, esigere un tributo; to collect taxes, riscuotere le imposte; to impose taxes, imporre tasse; after tax, al netto d'imposta; after-tax value, valore ( di un bene) dopo le imposte; before tax, al lordo delle imposte: DIALOGO → - Signing on with an agency- For the kind of work you're looking for, the standard rate is £10 an hour before tax, per il lavoro che cerca la retribuzione media è di £10 lordi all'ora; before-tax value, valore ( di un bene) prima delle imposte2 (solo al sing.) (fig.) carico; gravame; onere; dispendio (fig.); sforzo: a tax on sb.'s strength [energies], una cosa che richiede un dispendio di forze [d'energie] per q.; a tax on sb. 's patience, una cosa che mette a dura prova la pazienza di q.B a. attr.(fisc.) del fisco; fiscale; tributario; d'imposta; delle imposte (o delle tasse); DIALOGO → - Changing a hotel booking- I need written confirmation for tax purposes, ho bisogno della conferma per ragioni fiscali● tax abatement, riduzione d'imposta □ tax accountant = tax consultant ► sotto □ tax advantage, vantaggio fiscale □ tax allowance, detrazione fiscale; sgravio d'imposta □ tax amnesty, condono fiscale □ tax assessment, accertamento tributario; valutazione dell'imponibile □ ( USA) tax assessor = tax inspector ► sotto □ tax at source, imposta alla fonte □ tax audit, esame (o verifica) fiscale □ tax auditing, accertamento fiscale □ tax avoidance, elusione fiscale □ tax base, (base) imponibile □ tax bill, imposte da pagare; la cartella (fam.) □ (fam.) tax break, agevolazione fiscale □ tax burden, carico (o onere) fiscale □ (in GB) tax code, codice fiscale ( attribuito a tutti i contribuenti; serve al datore di lavoro, il ‘sostituto d'imposta’, per il calcolo delle detrazioni e delle ritenute d'acconto) □ tax coding notice, avviso di attribuzione del codice fiscale □ tax collection, esazione (o riscossione) delle imposte (o dei tributi) □ tax collector, esattore delle imposte □ tax consultant, consulente fiscale; fiscalista; tributarista □ tax-deductible, detraibile ai fini fiscali; deducibile □ tax deduction, detrazione d'imposta; detrazione fiscale □ (autom.) tax disc, bollo di circolazione □ (fam.) tax dodger, evasore (o elusore) fiscale □ (fam.) tax dodging, evasione (o elusione) fiscale □ tax equalization, perequazione fiscale □ tax equity, equità (o giustizia) fiscale □ tax evader, evasore fiscale □ tax evasion, evasione fiscale □ ( USA) tax-exempt = tax-free ► sotto □ tax exile (o expatriate), esule (o espatriato) per motivi fiscali □ tax facilities, agevolazioni fiscali □ tax farming, appalto dell'esazione delle imposte □ tax form, modulo delle imposte □ (leg.) tax fraud, frode fiscale □ tax-free, esentasse; esente da imposta □ ( banca) tax-free interest, interesse esente da imposta □ tax haven, rifugio (o paradiso) fiscale □ tax hike, aumento delle imposte; inasprimento fiscale □ tax holiday, periodo di esenzione fiscale temporanea ( a imprese nuove, ecc.) □ (econ., fin.) tax impact, impatto fiscale; incidenza di un'imposta □ tax incentive, incentivo fiscale □ tax inspector, ispettore del fisco (fam.: delle tasse) □ (leg.) tax law, diritto tributario □ tax levy, gettito di un'imposta; ( anche) cartella d'imposta □ tax loophole, scappatoia fiscale □ (in GB) tax number, codice fiscale □ (leg.) tax offence, reato fiscale □ tax office, ufficio (delle) imposte □ taxes on consumer goods, imposte di consumo □ (fin.) tax on dividend warrants, (imposta) cedolare □ tax on revenue from buildings, imposta sul reddito dei fabbricati □ taxes paid, imposte pagate; ( anche) onere tributario □ tax-paying group, gruppo di contribuenti □ (econ., fin.) tax-raiser, fautore di un aggravio della imposizione fiscale □ tax rate, aliquota fiscale (o d'imposta) □ (fin.) tax receipts, entrate fiscali; introiti fiscali □ tax records, documenti fiscali □ tax reform, riforma fiscale □ tax refund, rimborso fiscale □ tax regime, regime fiscale □ tax register, anagrafe tributaria □ tax relief, sgravio fiscale; esenzione fiscale □ tax return, denuncia delle imposte (fam.: delle tasse); dichiarazione dei redditi □ tax return form, modulo della dichiarazione dei redditi; (fam., in Italia) Unico ( già il 740) □ (fin.) tax revenue, gettito fiscale (o di un'imposta) □ (econ., fin.) tax wedge, cuneo fiscale □ tax revolt, rivolta contro il fisco; obiezione fiscale □ tax roll, ruolo delle imposte (o dei contribuenti) □ (in GB) tax schedule, categoria d'imposta ( ce ne sono solo 6, indicate con lettere dalla A alla F) □ (fin.) tax shelter (o shield), riparo fiscale; fattore di riduzione delle imposte sui profitti correnti □ (econ., fin.) tax shifting, traslazione d'imposta □ tax table, tabella delle aliquote d'imposta □ tax threshold, soglia tributaria; livello minimo di tassabilità □ (autom.) tax token = tax disc ► sopra □ tax treatment, regime fiscale (o tributario) □ (fam. USA) tax write-off, voce ( del reddito) deducibile □ tax year, anno fiscale; ( contabilità di stato) anno finanziario □ tax yield, gettito fiscale (o di un'imposta).(to) tax /tæks/v. t. (fisc.)1 tassare; decretare imposte su (qc.); imporre tributi a (q.); gravare con tributi: to tax luxury goods, tassare gli articoli di lusso; to tax the rich heavily, imporre pesanti tributi ai ricchi2 affaticare; gravare; sforzare; mettere a dura prova: That job taxed his strength, quel lavoro lo ha affaticato molto; to tax sb. 's patience, mettere a dura prova la pazienza di q. -
119 plan
1. n1) план, программа2) проект3) план, схема
- action plan
- adaptation plan
- additional plan
- advertisement plan
- advertising plan
- allocation plan
- amended plan
- annual plan
- approved plan
- assistance plan
- balanced plan
- basic plan
- bonus plan
- borrowing plan
- buffer stock plan
- bungled plan
- business plan
- capacity plan
- capital investment plan
- capital spending plan
- cargo plan
- cash profit sharing plan
- coherent plan
- combined plan
- common plan
- complete plan
- comprehensive plan
- concrete plan
- consolidated financial plan
- consumption plan
- contingency plan
- conversion plan
- coordinated plan
- cost accounting plan
- cost finding plan
- counter plan
- credit plan
- cropping plan
- currency plan
- currency receipt plan
- current plan
- daily plan
- delivery plan
- development plan
- dividend reinvestment plan
- dividend rollover plan
- draft plan
- economic plan
- elaborate plan
- employee profit sharing plan
- employee stock ownership plan
- employer retirement plan
- employment plan
- enterprise plan
- environmental action plan
- export plan
- extra plan
- family assistance plan
- feasible plan
- finance plan
- financial plan
- financial incentive plan
- financing plan
- fixed plan
- front-end load plan
- general plan
- general building plan
- general work plan
- government's tax plans
- health insurance plan
- housing development plan
- implementation plan
- import plan
- income plan
- inspection plan
- installment plan
- interlocking cost plan
- investment plan
- issue plan
- loading plan
- long-range plan
- long-term plan
- management plan
- marketing plan
- master plan
- medium-term plan
- multiple time plan
- multistage plan
- national economic plan
- objectionable plan
- operating plan
- operational plan
- optimal plan
- organization plan
- organizing plan
- output plan
- overall plan
- package plan
- packaged mortgage plan
- pay plan
- pay-as-you-go plan
- payroll savings plan
- pension plan
- periodic average inventory plan
- perspective plan
- piece rate plan
- practicable plan
- preliminary plan
- private equity plan
- procurement plan
- production plan
- profit plan
- profit-sharing plan
- projected plan
- promotional plan
- purchase plan
- qualification plan
- quality assurance plan
- quarterly plan
- quota plan
- recapitalization plan
- redemption plan
- rescheduling plan
- rescue plan
- research plan
- restructuring plan
- retirement plan
- revised plan
- revitalization plan
- rough plan
- selective driver plan
- sales plan
- sample plan
- sampling plan
- sequential sampling plan
- short-range plan
- short-term plan
- single-sample plan
- site plan
- slack plan
- specific cost inventory plan
- spending plan
- staff retirement plan
- standard cost inventory plan
- state plan
- stock option plan
- stowage plan
- summary plan
- supply plan
- support plan
- tax-sheltered annuity plan
- technical development plan
- time-off plan
- tonnage plan
- turnover plan
- unacceptable plan
- underestimated plan
- understated plan
- unified accounts plan
- wage plan
- wage-incentive plan
- weighted average inventory plan
- workable plan
- yearly plan
- plan for a year
- plan of cash turnover
- plan of deliveries
- plan of development
- plan of distribution
- plan of diversification
- plan of measures
- plan of production and sales
- plan of reduction of production cost
- plan of reorganization
- plan of shipments
- plan of supplies
- above plan
- according to plan
- on a plan
- up to a plan
- abandon a plan
- adhere to a plan
- adjust a plan
- alter a plan
- approve a plan
- build plans
- carry out a plan
- change a plan
- coordinate plans
- deviate from a plan
- draw up a plan
- elaborate a plan
- execute a plan
- finance a plan
- fit into plans
- fulfil a plan
- fund a plan
- go ahead with one's plans
- implement a plan
- incorporate in a plan
- interfere with plans
- launch a plan
- make plans
- map up a plan
- modify a plan
- negotiate a plan
- offer a plan
- outline a plan
- overfulfil a plan
- prepare a plan
- project a plan
- propose a plan
- put forward a plan
- realize a plan
- reconsider a plan
- refine a plan
- revise a plan
- sanction a plan
- shape a plan
- spoil plans
- submit a plan
- tone down plans
- unfold a plan
- upset plans
- work out a plan2. v3) намереваться
- plan ahead -
120 reduction
n1) снижение, понижение; уменьшение, сокращение2) скидка3) перевод (в другие, более мелкие единицы)
- across-the-board reduction
- actual reduction
- aggressive reduction
- cost reduction
- credit reduction
- customs reduction
- debt reduction
- dividend reduction
- freight reduction
- import reduction
- income-tax rate reduction
- price reduction
- rate reduction
- seasonal price reduction
- sharp profit reduction
- simple reduction
- staff reduction
- stock reduction
- tariff reduction
- tax reduction
- variety reduction
- wage reduction
- reduction for children
- reduction in consumption of materials
- reduction in crime
- reduction in defence
- reduction in the discount
- reduction of the discount
- reduction in federal expenditures
- reduction in imports
- reduction in input of materials
- reduction in metal consumption
- reduction in prices
- reduction of prices
- reduction in production
- reduction in profits
- reduction in rates
- reduction of rates
- reduction in salaries
- reduction in taxes
- reduction of taxes
- reduction in weight
- reduction in yield
- reduction of allocations
- reduction of barriers to trade
- reduction of capital
- reduction of capital stock
- reduction of consumption
- reduction of customs duties
- reduction of the discount
- reduction of deliveries
- reduction of duties
- reduction of employment
- reduction of expenses
- reduction of fees
- reduction of interest
- reduction of personnel
- reduction of prices
- reduction of the rate of interest
- reduction of rates
- reduction of rent
- reduction of share capital
- reduction of taxes
- reduction of the value
- reduction of wages
- reduction of weight
- reduction of working hours
- reduction on profit margins
- at a reduction
- at a reduction of
- allow a reduction
- grant a reduction
- make a reduction
- sell at a reductionEnglish-russian dctionary of contemporary Economics > reduction
См. также в других словарях:
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