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1 fiscal basis
Экономика: базис налогообложения -
2 fiscal basis
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3 fiscal basis
English-russian dctionary of contemporary Economics > fiscal basis
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4 fiscal basis
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5 on a fiscal basis
Большой англо-русский и русско-английский словарь > on a fiscal basis
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6 on a fiscal basis
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7 on a fiscal basis
на основе данных налогообложения, на основе отчётности, составленной в целях налогообложенияАнгло-русский словарь по экономике и финансам > on a fiscal basis
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8 basis
n1) базис; основа; основание
- accrual basis
- accrued expenditure basis
- adjusted basis
- annual basis
- annuity basis
- artificial basis
- business basis
- cash basis
- compensation basis
- compensatory basis
- complementary basis
- contract basis
- contractual basis
- cost basis
- cost basis of accounting
- credit accrual basis
- delivery basis
- direct labour cost basis
- direct labour hours basis
- direct materials cost basis
- earning basis
- economic basis
- employment basis
- finish-go-home basis of pay
- firm basis
- fiscal basis
- give-and-take basis
- group basis
- job basis
- long-term basis
- material and technical basis
- monetary basis
- mutually advantageous basis
- mutually beneficial basis
- nonprofit basis
- nonstandard basis
- optimal basis
- paper basis
- per capita basis
- piece-rate basis
- price basis
- production basis
- rate basis
- sample basis
- solid basis
- selection basis
- stable basis
- starting basis
- time-rate basis
- total basis of all assets
- unit basis
- basis for penalties for the underpayment of tax
- basis of an agreement
- basis of allocation
- basis of assessment
- basis of comparison
- basis of computation
- basis of a contract
- basis of delivery
- basis of freight
- basis of prices
- basis of valuation
- on a barter basis
- on a buy-back basis
- on a commission basis
- on a compensation basis
- on a competitive basis
- on an exception basis
- on a firm price basis
- on a gratis basis
- on a long-term basis
- on a lump basis
- on a measurement basis
- on a mutually accepted basis
- on a parity basis
- on a part barter basis
- on a per hour basis
- on a permanent basis
- on a pro rata basis
- on a reciprocal basis
- on a regular basis
- on a rental basis
- on a rotating basis
- on a weight basis
- assume as a basis
- sell on open book basis
- take as a basis -
9 basis
базис; основа; основание•- sell on "open book" basis -
10 basis
1) базис; основа; база; основание2) бирж. разница между ценой по сделке на наличный товар и ценой по сделке на срок3) бирж. базисный сорт, базис4) опорный план (в задаче линейного программирования) -
11 базис налогообложения
Banks. Exchanges. Accounting. (Russian-English) > базис налогообложения
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12 основа
жен.
1) basis прям. и перен.;
foundation;
base класть в основу ≈ (что-л.) to base oneself on smth., to assume smth. as a basis в своей основе ≈ basically в основе ≈ at the heart of закладывать основы ≈ to lay the foundation/basis/groundwork for smth., to pave the way for smth.
2) мн. основы fundamental(s), essential principle(s), ABC, basics, foundation
3) грам. stem
4) текст. warpоснов|а - ж.
1. (каркас, остов) base, frame( work) ;
перен. core;
2. (главное, на чём зиждется что-л.) basis ( pl. -ses) ;
мн. principles, foundations;
взаимовыгодная ~ mutually beneficial basis;
договорная ~ contract basis;
долговременная ~ long-term basis;
позаказная ~ (работы) job basis;
повременная ~ (оплаты) time-rate-basis;
сдельная ~ (оплаты) piece-rate-basis;
экономическая ~ economic basis;
на комиссионной ~е on a commission basis;
на ~е твёрдой цены on a firm-fixed price;
на ~е данных налогообложения on a fiscal basis;
3. мн. (исходные положения какой-л. науки) fundamentals, principles;
4. текст. warp;
5. грам. stem;
брать что-л. за ~у, положить что-л. в ~у take* smth. as a basis, base smth. upon;
лежать в ~е чего-л. form the basis of smth. ;
~ основ bedrock. -
13 базис налогообложения
Economy: fiscal basisУниверсальный русско-английский словарь > базис налогообложения
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14 на основе данных налогообложения
Economy: on a fiscal basisУниверсальный русско-английский словарь > на основе данных налогообложения
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15 на основе отчётности, составленной в целях налогообложения
Economy: on a fiscal basisУниверсальный русско-английский словарь > на основе отчётности, составленной в целях налогообложения
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16 на основе данных налогообложения
on a fiscal basis4000 полезных слов и выражений > на основе данных налогообложения
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17 на основе данных налогообложения
Banks. Exchanges. Accounting. (Russian-English) > на основе данных налогообложения
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18 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.———————————————————————————————————————— -
19 Steuergesichtspunkt
Steuergesichtspunkt
tax angle;
• Steuergewinn taxable profit (gain), revenue gain;
• Steuergläubiger tax creditor;
• Steuergleichheit equal distribution of taxes;
• Steuergründe tax reasons;
• aus Steuergründen erworben tax-bought (US);
• aus Steuergründen als getrennt lebend behandelt werden to be treated as separated for tax purposes;
• Steuergrundlage basis of taxation, taxable basis;
• Steuergruppe [income] tax bracket;
• zu einer unteren Steuergruppe gehörend lower-bracket;
• Steuerguthaben tax credit (US);
• Steuergutschein tax-anticipation bond (warrant, certificate, Br.), tax-remission (reserve, Br.) bill, rebate certificate, tax bond, (kleingestückelt) treasury tax anticipation certificate, tax anticipation note (US);
• hochverzinslicher Steuergutschein high-yielding certificate of tax deposit;
• Steuergutscheinausgabe treasury borrowing;
• Steuergutschrift tax credit (US);
• Steuerharmonisierung [auf Gemeinschaftsebene] fiscal (tax) harmonization [at Community level];
• Steuerhebebezirk taxing district;
• Steuerhebeliste tax book (roll, US), assessment roll;
• Steuerhelfer tax expert (preparer);
• Steuerhemmschuh fiscal drag;
• Steuerherabsetzung diminution (reduction) of taxes, tax reduction, tax[ation] cut, lowering of taxes;
• Steuerherabsetzungsantrag request for diminution of taxes;
• Steuerhinterzieher tax dodger (evader, US), defrauder;
• Steuerhinterziehung tax evasion (dodging), fiscal (tax, revenue) fraud, evasion of taxation;
• Steuerhinterziehung begehen to evade a tax (US), to defraud the revenue;
• Steuerhinterziehung verhindern to prevent fraud;
• Steuerhinterziehungsvertrag contract to defraud the revenue;
• Steuerhöchstgrenze tax limit;
• Steuerhöchstsatz maximum (marginal, top) tax rate, tax-rate limit, maximum taxation, (Wertpapiere) margin rate (US);
• Steuerhöchstsatz für Spitzenverdiener top marginal tax rate;
• Steuerhöchstsatz von 98% marginal tax rate of 98%;
• Steuerhöhe berechnen to compute the amount of a tax;
• Steuerhoheit tax sovereignty, fiscal jurisdiction, jurisdiction in fiscal matters, power of taxation, tax[ing] power (US);
• Steuerimmunität immunity from taxes;
• Steuerindex tax index;
• Steuerindexierung indexation of taxes, tax indexation;
• gesamte Steuerindexierung indexation package;
• Steuerinflation tax inflation;
• Steuerinspektor tax inspector;
• Steuerinteresse fiscal interest. -
20 año
m.anus.* * *1 anus* * *noun m.1) year2) grade•- Año Nuevo
- tener cinco años
- tener años* * *SM anus* * *masculino anus* * *= year, grade.Ex. Over the past two to three years the numbers of full text data bases and data banks has started to escalate considerably.Ex. Each grade tackles a different genre e.g. fifth graders read historical fiction.----* 365 días al año = year-round.* a años luz de = light years away from.* al año = per annum, per year.* algunos años más tarde = some years on.* alumno de cuarto año = fourth grader.* alumno de primer año = first grader.* alumno de quinto año = fifth grader.* alumno de segundo año = second grader.* alumno de séptimo año = seventh grader.* alumno de sexto año = sixth grader.* alumno de tercer año = third grader.* alumno de un año = grader.* a medida que + avanzar + el año = as the year + wear on.* a medida que + pasar + el año = as the year + wear on.* a medida que + transcurrir + el año = as the year + wear on.* anormal para la época del año = unseasonably.* año a año = year by year.* año académico = academic year, school year.* año anterior, el = past year, the.* año bisiesto = leap year.* año civil = calendar year.* año contable = accounting year.* año del calendario = calendar year.* año de trabajo = man year.* año económico = financial year.* año entrante, el = coming year, the.* año escolar = school year.* año financiero = financial year.* año fiscal = fiscal year, business year, accounting year, tax year.* año luz = light year.* año maravilloso = annus mirabilis.* año natural = calendar year.* Año Nuevo = New Year.* año pasado, el = last year.* año próximo = next year, following year.* año próximo, el = coming year, the.* año que viene = next year, following year.* año sabático = gap year.* años anteriores = earlier years.* años de antigüedad = length of service.* años de entreguerras = inter-war years.* años de posguerra, los = post-war years, the.* años de vacas flacas = lean years.* año siguiente = next year, following year.* años sesenta, los = sixties, the.* años veinte, los = twenties, the.* años venideros, los = years ahead, the.* año terrestre = earth year.* año tras año = year after year, year by year, year in and year out.* a partir de ahora y + Cuantificador + algunos años = for + Cuantificador + years to come.* apto para mayores de 13 años o menores acompañados = PG-13.* atípico para la época del año = unseasonably.* a través de los años = over the years, down the years.* buenos propósitos de Año Nuevo = New Year's resolution.* cada año = annually, on a yearly basis, year-on-year, yearly.* cada diez años = ten-yearly.* cada dos años = biennially.* cada pocos años = every few years.* chico o chica de trece años = thirteen-year-old.* con el paso de los años = with the passing of (the) years.* con el transcurso de los años = over the years, with the passing of (the) years.* conforme + avanzar + el año = as the year + wear on.* conforme + pasar + el año = as the year + wear on.* conforme + transcurrir + el año = as the year + wear on.* con + Número + año(s) de antelación = Número + year(s) ahead.* con una antelación de un año = a year ahead of schedule.* crisis de los siete años = seven-year itch.* de acuerdo con la estación del año = seasonally.* de cinco años = five yearly [five-yearly].* de final de año = end-year.* de fin de año = end of the year.* de hace años = of years ago.* de hace muchos años = long-standing.* del año catapún = from the year dot.* del año de la nada = from the year dot.* del año de la pera = from the year dot.* del año de Maricastaña = from the year dot.* del año maricastaño = from the year dot.* de mediados de año = mid-year [midyear].* de mitad de año = mid-year [midyear].* dentro de unos años = in a few years' time.* dentro de unos cuantos años = in a few years' time.* de + Número + años de edad = aged + Número.* desde hace años = over the years, for years past, for years.* desde hace muchos años = for years.* desde hace varios años + Presente = for several years + Pretérito Perfecto.* desde hace ya años = for years now.* de tercer año = third-year.* de trece años de edad = thirteen-year-old.* de un año a otro = from year to year, from one year to another, from one year to the next.* dos años = two-year period.* dos veces al año = twice yearly [twice-yearly], semiannual [semi-annual].* durante algunos años = for some years, over a period of years.* durante años = for years.* durante años y años = for years and years (and years).* durante casi todo el año = for the best part of the year.* durante el año pasado = over the past year.* durante el próximo año = over the next year.* durante el transcurso de muchos años = over many years.* durante el último año = over the last year.* durante la mayor parte del año = for the best part of the year.* durante los primeros años = during the early years.* durante los próximos años = for the next few years, over the next few years, during the next few years.* durante los últimos años = over the past few years, over recent years.* durante los últimos + Número + años = over the last + Número + years.* durante miles de años = for aeons and aeons, for aeons.* durante millones de años = for aeons and aeons, for aeons.* durante muchos años = for many years, for years to come, for many years to come, over many years, for years and years (and years).* durante varios años = for a number of years, for several years.* el año próximo = the year ahead.* en años anteriores = in prior years, in years past, in past years.* en + Cantidad + años = in + Cantidad + years' time.* en dos años = over a two-year period.* en el año catapún = in the dim and distant past.* en el año del Señor = in the year of our Lord.* en el año entrante = in the coming year.* en el año próximo = in the coming year.* en el año venidero = in the coming year.* en el mismo número de años = in as many years.* en el próximo año = in the year ahead.* en el transcurso de algunos años = over a period of years.* en esta época del año = around this time of year.* en los años intermedios = in the intervening years.* en los años que siguieron = over the ensuing years.* en los primeros años de = early in.* en los primeros años de vida = early in life.* en los próximos años = in the next few years.* en los últimos años = in recent years, over the recent past, in the last few years.* en los últimos años de = in the last years of.* en sus años de apogeo = in + Posesivo + heyday.* en sus años de auge = in + Posesivo + heyday.* entrado en años = long in the tooth.* en unos años = within a few years, in a few years' time.* en unos cuantos años = within a few years, in a few years' time.* en unos pocos años = within a few years.* época del año = season.* estar a años de distancia = be years away.* estudiante de penúltimo año = junior student, junior.* estudiante de primer año = freshman [freshmen, -pl.], first-year student.* estudiante de segundo año = sophomore.* estudiante de último año = senior student, senior.* existir desde hace años = be around for years.* fin de año = EOY (end of year), end of the year.* hace algunos años = some years ago.* hace años = years ago.* hace miles de años = aeons ago.* hace muchísimos años = a great many years ago.* hace muchos años = many years ago.* hace + Número + años = Número + years ago.* hace unos pocos años = a few years ago.* hace un par de años = a couple of years ago.* hace varios años = several years ago.* los 365 días del año = year-round.* los años cincuenta = fifties.* los años maravillosos = the halcyon days.* los años treinta = thirties.* mayor de 25 años = mature adult.* menores de cinco años, los = under-fives, the.* miles de años = aeon [eon], thousands of years.* millones de años = aeon [eon].* niños entre cinco y siete años = five-to-sevens.* Número + al año = Número + annually.* Número + años de diferencia = Número + year gap.* Número + años después = Número + years on.* Número + cada año = Número + annually.* para el año próximo = for the year ahead.* pasar al siguiente año fiscal = roll over.* pasar año(s) antes de que = be year(s) before.* período de cinco años = five-year period, period of five years.* por dos años = two-year.* Posesivo + años mozos = Posesivo + salad days.* primer año de carrera = freshman year.* primer año de estudios superiores = freshman year.* próximos años, los = years ahead, the.* próximos años, the = next few years, the.* que dura todo el año = year-round.* según la estación del año = seasonally.* todo el año = year-round.* todos los años = on a yearly basis, year in and year out, year-on-year.* un año antes de = a year ahead of.* un año antes de lo previsto = a year ahead of schedule.* un año tras otro = year after year.* una vez al año = annually, once a year.* veinticuatro horas al día, siete días a la semana, 365 días al año = 24/7/365.* víspera de Año Nuevo = New Year's Eve.* * *masculino anus* * *= anus.Ex: Homosexuality, cuckoldry, flowering anuses, zombies, monstrosity, gambling, banquets, viral contagion all become signs of a historical epoch which exists in a repetitious & catastrophic crisis.
* * *anusCompuestos:colostomy( RPl) colostomy* * *
Multiple Entries:
ano
año
ano sustantivo masculino
anus
año sustantivo masculino
1 ( período) year;
el año pasado last year;
una vez al año once a year;
hace años que no lo veo I haven't seen him for o in years;
el año de la pera or de Maricastaña (fam): ese peinado es del año de la pera that hairstyle went out with the ark (colloq), that hairstyle is really old-fashioned;
un disco del año de la pera a record that's really ancient;
año bisiesto leap year;
año fiscal fiscal year (AmE), tax year (BrE);
año luz light year;
Año Nuevo New Year
2 ( indicando edad):◊ soltero, de 30 años de edad single, 30 years old o (frml) 30 years of age;
¿cuántos años tienes? how old are you?;
tengo 14 años I'm 14 (years old);
hoy cumple 29 años she's 29 today;
ya debe de tener sus añitos he must be getting on (a bit);
quitarse años: se quita años she's older than she admits o says
3 ( curso) year;◊ año académico/escolar academic/school year
ano sustantivo masculino anus
año sustantivo masculino
1 year: el año pasado nos fuimos a Bahía, we went to Bahía last year
el año que viene acabará la carrera, she'll finish her university studies next year
hace años que no nos vemos, we haven't seen each other for ages
en el año 1945, in 1945
2 (de edad) years old: mi hija tiene cuatro años, my daughter is four (years old)
cumple años el 15, it's her birthday on the 15th
3 año académico/escolar/sabático, academic/school/sabbatical year
año bisiesto, leap year
años luz, light years
Año Nuevo, New Year
los años cuarenta, the forties
Recuerda que para expresar la edad no se usa el verbo to have sino el verbo to be: Tiene trece años. He is thirteen o he is thirteen years old. Nunca debes decir he is thirteen years. Si quieres expresar la edad de un bebé: tiene once meses, tienes que decir he is eleven months old.
' año' also found in these entries:
Spanish:
adelantarse
- ano
- antes
- bisiesto
- caer
- cara
- caza
- cosecha
- curso
- de
- dentro
- dividendo
- edad
- escalonar
- escolar
- estación
- estirón
- fin
- floración
- ir
- gustar
- ingresar
- inocentada
- judicial
- mediada
- mediado
- ordenarse
- pera
- polca
- presente
- proceso
- sabática
- sabático
- salida
- sangrar
- ubérrima
- ubérrimo
- víspera
- acabar
- académico
- altura
- antepasado
- apertura
- aquí
- comparación
- correr
- corriente
- cursar
- día
- entrante
English:
academic year
- afford
- after
- anniversary
- anus
- appreciate
- apprentice
- arms control
- attain
- attribute
- before
- best
- borrower
- bumper
- bundle
- bust
- clock up
- come out
- coming
- current
- curtail
- date back to
- date from
- day off
- disturbance
- downturn
- due
- early
- eventful
- expand
- expatriate
- extend
- financial year
- first
- flower
- focus
- fold
- free
- freeze
- freshman
- get
- go out
- go through
- go under
- happy
- hold
- leap year
- light year
- move away
- next
* * *ano nmanus* * *m ANAT anus* * *ano nm: anus* * *año n yeartener... años to be... years oldtengo 16 años I'm 16 years old / I'm 16¿cuántos años tienes? how old are you?
См. также в других словарях:
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