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81 imposta
1. f taximposta di consumo excise dutyimposta diretta/indiretta direct/indirect taximposta sul reddito income taximposta sul valore aggiunto value added taximposta sul fatturato sales taxufficio m delle imposte tax office2. f di finestra shutter* * *imposta s.f. tax; (dazio, tributo) duty, due, toll, excise; (imposizione) imposition, levy; (tassazione) taxation, assessment; (imposta locale) rate, municipal tax: imposta a cascata, multistage tax; imposta addizionale, additional tax (o supertax); imposta alla fonte, tax at source; imposta cedolare, dividend tax; imposta cedolare d'acconto, withholding tax; imposta cedolare secca, all-inclusive tax on dividends; imposta complementare, surtax; imposta di bollo, stamp duty; imposta di bollo sull'emissione di azioni, capital duty; imposta di consumo, excise duty (o tax); imposta di fabbricazione, processing tax; imposta di successione, death duty (o estate tax o inheritance tax); imposta di registro, registration tax; imposta diretta, direct tax; imposta indiretta, indirect taxation; imposta fondiaria, land tax; imposta generale sul patrimonio, (amer.) general property tax; imposta locale sui redditi (ILOR), local income tax; imposta patrimoniale, sul capitale, capital tax (o levy); imposta personale, sulla persona, personal (o head) tax (o capitation); imposta personale con ritenuta alla fonte, personal withholding tax; imposta personale sul reddito delle persone fisiche (IRPEF), personal income tax (o amer. individual income tax); imposta progressiva, graduated (o progressive) tax; imposta proporzionale, flat rate tax (o proportional taxation); imposta sugli immobili, property tax (o real estate tax); imposta sugli spettacoli, amusement tax; imposta sui beni di lusso, luxury tax; imposta sui consumi, consumption tax; imposta sui fabbricati, house-tax; imposta sui redditi delle società, delle persone giuridiche (IRPEG), corporate income tax (o corporate tax o corporation tax); imposta sul fatturato, turnover tax; imposta sul patrimonio, wealth tax; imposta sul reddito, income tax; imposta sul valore aggiunto (IVA), value added tax (VAT); imposta sulle aree fabbricabili, land tax; imposta sulle entrate indirette, excise tax; imposta sull'entrata, erariale, revenue tax; imposta sull'incremento di valore degli immobili (INVIM), property-increment tax (o increment value tax); imposta sui dividendi, capital yields tax; imposta sui redditi di capitale, sulle plusvalenze, capital gains tax // imposte non pagate, delinquent taxes; imposte doganali, customs duties //colpire con un'imposta, to tax; esente da imposta, tax-free; determinazione d'imposta, tax assessment; al netto delle, dedotte le imposte, after tax; restituzione d'imposta, tax remission (o tax refund); sgravio di imposta, tax allowance (o relief); soggetto a imposta, taxable; Ufficio delle Imposte Dirette, Inland Revenue Office (in Gran Bretagna), Internal Revenue Service (negli Stati Uniti).imposta s.f.1 shutter: imposta scorrevole, sliding shutter2 (arch.) impost.* * *I [im'pɔsta] sf(di finestra) shutterII [im'pɔsta] sf(tassa) taximposte dirette/indirette — direct/indirect taxation sg
* * *I [im'pɔsta]sostantivo femminile (di finestra) (window-)shutterII [im'pɔsta]sostantivo femminile tax, levyal lordo, al netto delle -e — before, after tax
esente da imposta — free of o from tax, tax-free
imposta patrimoniale — capital levy, property o wealth BE tax
* * *imposta1/im'pɔsta/sostantivo f.(di finestra) (window-)shutter.————————imposta2/im'pɔsta/sostantivo f.tax, levy; al lordo, al netto delle -e before, after tax; soggetto a imposta taxable; esente da imposta free of o from tax, tax-free\imposta diretta direct tax; imposta indiretta indirect tax; imposta patrimoniale capital levy, property o wealth BE tax; imposta sui redditi delle persone fisiche personal income tax; imposta sul reddito income tax; imposta sul valore aggiunto value added tax. -
82 mortgage
ипотека; залог; заклад; закладная; мортгэйдж || закладывать; получать ссуду под недвижимость -
83 security
n1) безопасность2) защита, охрана3) обеспечение, гарантия, залог (по ссуде, кредиту)5) поручитель6) обыкн. pl ценные бумаги
- acceptable security
- active securities
- additional security
- adequate security
- agio securities
- ample security
- approved securities
- asset-backed securities
- bearer securities
- bid security
- blue chip securities
- book-entry securities
- cabinet security
- cash security
- certified security
- collateral security
- convertible securities
- corporate securities
- corporate debt securities
- corporation securities
- credit security
- currency security
- dated security
- dated marketable security
- dead security
- debt security
- debtor's security
- defensive securities
- dematerialised security
- derivative security
- digested securities
- discount securities
- dividend-bearing securities
- dual currency security
- economic security
- eligible security
- equitable security
- equity securities
- exempt securities
- financial security
- first-class securities
- fixed income securities
- fixed interest securities
- fixed interest bearing securities
- fixed rate security
- fixed redemption value securities
- fixed yield securities
- floating securities
- foreign securities
- foreign currency securities
- foreign interest payment securities
- forward securities
- free security
- gilt-edged securities
- gold security
- government securities
- graduated securities
- high-grade securities
- high-yield securities
- home securities
- hybrid securities
- industrial securities
- insurer's security
- interest-bearing securities
- international securities
- investment securities
- investment grade securities
- investment trust securities
- irredeemable securities
- job security
- joint security
- listed securities
- loan security
- long securities
- margin securities
- marketable securities
- material security
- medium-dated securities
- mortgage security
- municipal securities
- negotiable securities
- nonmarketable securities
- non-negotiable securities
- off-board securities
- open-faced securities
- outstanding securities
- over-the-counter securities
- paperless security
- participation securities
- performance security
- personal security
- pledged securities
- primary securities
- property security
- public securities
- quoted securities
- real security
- redeemable securities
- registered securities
- regulated securities
- repackaged securities
- residual securities
- restricted securities
- risk-free securities
- seasoned securities
- senior securities
- shared security
- short-dated securities
- social security
- speculative securities
- state securities
- stock exchange securities
- sufficient security
- synthetic security
- tangible security
- tax-exempt securities
- tender security
- treasury securities
- trustee securities
- undated securities
- underlying security
- undigested securities
- unlisted securities
- unquoted securities
- valueless securities
- variable yield securities
- when-issued securities
- wildcat securities
- zero coupon convertible security
- security by mortgage
- security for a claim
- security for credit
- security for a debt
- security for a loan
- security for losses
- security for the payment of money
- security in the form of a bank guarantee
- security of employment
- security of payment
- security on property
- securities to bearer
- against security
- as a security
- on security
- without security
- securities bearing interest
- securities lodged as collateral
- become security
- borrow on security
- delist a security
- deposit securities in custody
- enforce a security
- enhance security
- ensure security
- furnish security
- give security
- give security for a bill
- guarantee security
- lend on security
- lodge securities with a bank
- pawn securities
- pledge securities
- present securities for payment
- provide security
- purchase securities on margin
- put up security
- rate securities
- retire securities
- serve as security
- stand security
- stand security for smb
- suspend a security
- withdraw securities from a depositEnglish-russian dctionary of contemporary Economics > security
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84 security
1) безопасность2) защита, охрана3) обеспечение, гарантия, залог (по ссуде, кредиту)5) pl ценные бумаги• -
85 Floyer, Sir John
SUBJECT AREA: Medical technology[br]b. 3 March 1649 Hints, Warwickshire, Englandd. 1734 Lichfield, Staffordshire, England[br]English physician, pioneer in the measurement of pulse and respiration rate.[br]The younger son of a landed Midlands family, Floyer embarked on medical studies at Oxford at the age of 15 and graduated in 1674. He returned to Lichfield where he resided and practised, as well as being acquainted with the family of Samuel Johnson, for the remainder of a long life. Described by a later biographer as "fantastic, whimsical, pretentious, research-minded and nebulous", he none the less, as his various medical writings testify, became a pioneer in several fields of medical endeavour. It seems likely that he was well aware of the teachings of Sanctorius in relation to measurement in medicine and he probably had a copy of Sanctorius's weighing-machine made and put to use in Lichfield.He also embarked on extensive studies relating to pulse, respiration rate, temperature, barometric readings and even latitude. Initially he used the minute hand of a pendulum clock or a navigational minute glass. He then commissioned from Samuel Watson, a London watch-and clockmaker, a physicians' pulse watch incorporating a second-hand and a stop mechanism. In 1707 and 1710 he published a massive work, dedicated to Queen Anne, that emphasized the value of the accurate measurement of pulse rates in health and disease.His other interests included studies of blood pressure, asthma, and the medical value of cold bathing. It is of interest that it was at his suggestion that the young Samuel Johnson was taken to London to receive the Royal Touch, from Queen Anne, for scrofula.[br]Principal Honours and DistinctionsKnighted 1686.Bibliography1707–10, The Physicians Pulse Watch, 2 vols, London.Further ReadingD.D.Gibb, 1969, 'Sir John Floyer, M.D. (1649–1734), British Medical Journal.MG -
86 Semmelweis, Ignaz Philipp
SUBJECT AREA: Medical technology[br]b. 1 July 1818 Budapest, Austro-Hungaryd. 17 August 1865 Budapest, Austro-Hungary[br]Hungarian physician whose regime of chemical cleansing of the hands radically reduced the mortality associated with puerperal sepsis.[br]Originally a law student, he abandoned that discipline for medicine and graduated at Vienna in 1844. He was immediately appointed Assistant Professor in the midwifery department under Johann Klein. At this time there was a maternal mortality rate from sepsis of not less than 16 per cent in the students' wards, although the rate was not as high in the midwives' wards. The death of a colleague from a dissection wound led Semmelweis to associate the infection in the lying-in wards with inadequate cleaning of the hands of doctors who went straight from the dissecting room to attend deliveries.In 1847 he instituted a regime of hand washing with chlorinated lime water, and by the end of the year the mortality in the students' ward had fallen to 1 per cent, less than that in the midwives' ward. However, Klein refused to accept the implications of these findings, and Semmelweis was dismissed from Vienna in 1849.He was able to obtain a further post in Budapest in 1850, and during the ensuing six years he effected a similar reduction in puerperal mortality by the same methods. Of an impatient and irascible character, in 1865 he was committed to a mental institution, dying shortly afterwards from septicaemia arising in a dissection wound suffered before his admission.[br]BibliographyFurther ReadingA.Castiglioni, 1947, History of Medicine, London.MGBiographical history of technology > Semmelweis, Ignaz Philipp
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87 scale
[̈ɪskeɪl]absolute scale абсолютная шкала ascending scale возрастающая шкала scale ступень, уровень (развития); to be high in the social scale занимать высокое положение в обществе drawing scale масштабная линейка enlarged scale увеличенный масштаб fast time scale вчт. ускоренный масштаб времени full scale полный масштаб fuzzy scale размытая шкала graduated scale градуированная шкала graphic rating scale шкала оценок gray scale полутоновая шкала hammer scale тех. молотобоина, окалина scale (the Scales) = Libra; to hold the scales even судить беспристрастно image scale масштаб изображения large scale крупномасштабный (о карте) large scale крупный масштаб; on a large scale в крупном масштабе large scale широкий, массовый (о жилищном строительстве и т. п.) log scale логарифмическая шкала metric scale метрическая шкала scale масштаб; размер; on a large (или grand) scale в большом масштабе; on a small scale в маленьком масштабе large scale крупный масштаб; on a large scale в крупном масштабе scale масштаб; размер; on a large (или grand) scale в большом масштабе; on a small scale в маленьком масштабе scale муз. гамма; to practice scales играть гаммы preference scale шкала предпочтений probability scale шкала вероятностей progressive scale прогрессивная шкала scale градация, шкала; rate scale шкала расценок ratio scale шкала оценок reduced scale уменьшенный масштаб relative scale относительная шкала salary scale шкала заработной платы salary scale шкала окладов salary scale шкала ставок оплаты за труд scale (the Scales) = Libra; to hold the scales even судить беспристрастно scale быть соизмеримыми, сопоставимыми to scale в масштабе scale весить scale pl весы scale весы scale взвешивать scale муз. гамма; to practice scales играть гаммы scale градация, шкала; rate scale шкала расценок scale градация scale камень (на зубах) scale лущить scale масштаб; размер; on a large (или grand) scale в большом масштабе; on a small scale в маленьком масштабе scale масштаб scale масштабная линейка scale образовывать окалину, накипь scale тех. окалина, накипь; scales fell from his eyes пелена спала с его глаз scale охват scale подниматься, взбираться (по лестнице и т. п.) scale подробные данные о выпуске серийных облигаций scale размах scale размер scale сводить к определенному масштабу; определять масштаб; to scale down prices понижать цены; to scale up wages повышать заработную плату scale мат. система счисления (тж. scale of notation) scale система счисления scale ставка заработной платы scale ступень, уровень (развития); to be high in the social scale занимать высокое положение в обществе scale ступень развития scale такса scale уровень scale чашка весов; to turn (или to tip) the scale at so many pounds весить столько-то фунтов scale чешуя (у рыб и т. п.) scale чистить, соскабливать чешую scale шелуха scale шелушиться scale шкала scale шкала ставок по различным операциям scale pl щечки, накладки (на рукоятке складного ножа) the scale to be 1:50 000 в масштабе 1:50 000; to scale по масштабу scale down постепенно понижать scale down снижать цены scale down сокращать налоги scale down уменьшать масштаб scale сводить к определенному масштабу; определять масштаб; to scale down prices понижать цены; to scale up wages повышать заработную плату scale of basic rates шкала базисных ставок scale of basic rates шкала основных ставок заработной платы scale of pay шкала ставок оплаты за труд scale of pensions шкала пенсий scale of premium rates шкала страховых взносов scale of prices масштаб цен scale of prices шкала цен scale of rates applied per wagon-load шкала тарифов для вагона как весовой единицы scale of wages шкала ставок заработной платы the scale to be 1:50 000 в масштабе 1:50 000; to scale по масштабу scale сводить к определенному масштабу; определять масштаб; to scale down prices понижать цены; to scale up wages повышать заработную плату scale тех. окалина, накипь; scales fell from his eyes пелена спала с его глаз to sink in the scale опуститься на более низкую ступень; утратить (прежнее) значение, опуститься sliding scale движок логарифмической или счетной линейки sliding scale скользящая шкала slow time scale замедленный масштаб времени small scale мелкая структура social scale социальная шкала tax scale шкала ставок налогового обложения time scale масштаб времени tip the scale перевесить чашу весов tip the scale склонять чашу весов tip: scale перевешивать; to tip the scale(s) = склонить чашу весов; решить исход дела turn the scale решать исход дела turn the scale склонять чашу весов turn: to scale loose освобождать; to turn yellow струсить; to turn the scale (или the balance) решить исход дела scale чашка весов; to turn (или to tip) the scale at so many pounds весить столько-то фунтов universal scale универсальная шкала wage scale шкала заработной платы wage: scale attr. связанный с заработной платой, относящийся к заработной плате; wage scale шкала заработной платы; wage labour наемный труд -
88 flexible mortgage
фин., банк. гибкая ипотека* (ипотечный кредит, при котором заемщик может менять величину регулярных платежей, т. е. заемщик в отдельные периоды может выплачивать дополнительные суммы в счет погашения ипотеки (напр., при получении дохода сверх ожидавшегося), а в отдельные периоды выплачивать пониженную сумму или даже пропускать отдельные платежи; при этом штрафы за просрочку платежа или раннее погашение не начисляются; проценты по таким ипотекам обычно начисляются ежедневно или ежемесячно)See: -
89 test
1) испытание
2) испытательный
3) испытывать
4) опробование
5) проба
6) пробовать
7) тест
8) <engin.> опыт
9) пробный
10) проверять
11) критерий
12) признак
13) проверка
14) испытующий
15) эксперимент
16) тестовый
17) замер
18) проверочный
19) обнаружение
20) определение
21) исследовать
22) выверять
23) контрольный
– abbreviated test
– ability test
– abrasion test
– accelerated test
– acceptance test
– acid test
– ageing test
– arbitration test
– articulation test
– bench test
– bend test
– bend-over test
– bending test
– bending-unbending test
– best test
– biological test
– blank test
– blow-pipe test
– boiling test
– bond test
– breakdown test
– breaking test
– buckling test
– burning test
– busy test
– calibration test
– capillary test
– carry out a test
– centrifuge test
– chi-square test
– cohesion test
– cold test
– cold-pressing test
– collapsibility test
– color test
– coloring test
– combustibility test
– comparison test
– comprehensive test
– compression test
– consumption test
– continuity test
– corrosion test
– cracking test
– creep test
– critical test
– crushing test
– cupel test
– cupping test
– decantation test
– desctructive test
– destruction test
– destructive test
– development test
– do test
– drop test
– duplicate test
– durability test
– eddy-current test
– efficiency test
– elasticity test
– endurance test
– equal-tails test
– Erichsen test
– etch test
– evaporation test
– expansion test
– extraction test
– failure-rate test
– fat test
– fatigue test
– field test
– flammability test
– flange test
– flanging test
– flare test
– flash-point test
– flattening test
– flexure test
– flight test
– floating test
– flow test
– fluidity test
– flutter test
– fracing test
– fracture test
– free-bend test
– free-fall test
– free-flight test
– freezing test
– friability test
– friction test
– fuel-consumption test
– full-scale test
– fusion test
– game test
– goodness-of-fit test
– grindability test
– ground test
– hardenability test
– hardness test
– heat test
– hot twist test
– hot upset test
– humidity test
– hydrostatic test
– icing test
– immersion test
– impact test
– impulse test
– impulse-withstand test
– intelligence test
– jet test
– jumping-up test
– laboratory test
– leakage test
– life test
– liquid-penetrant test
– load test
– long-run test
– longevity test
– macrosolubility test
– magnetic-particle test
– material test
– medial test
– melting test
– microharness test
– microsolubility test
– model test
– no-load test
– non-destructive test
– notch-bar test
– oil dilution test
– oscillation test
– overload test
– overspeed test
– oxidation test
– paint rub test
– panel-spalling test
– pass a test
– pass the test
– peel test
– perfomance test
– performance test
– pickle test
– preliminary test
– pressure test
– primary test
– pull test
– quench test
– quick test
– random test
– referee test
– regression test
– relaxation test
– reliability test
– remolding test
– reverse-bend test
– ringing test
– road test
– root test
– routine test
– run test cut
– salt-mist test
– scratch-hardness test
– screen test
– sedimentation test
– shatter test
– shearing test
– short-term test
– shrinkage test
– sign test
– significance test
– single-end test
– site test
– skein test
– slaking test
– solubility test
– spark test
– splitting test
– spoon test
– spray test
– stopping test
– strength test
– stress test
– stress-rupture test
– subjective test
– survival test
– tackiness test
– tear test
– tensile test
– test baking
– test bank
– test borehole
– test card
– test case
– test certificate
– test chart
– test condition
– test connector
– test current
– test desk
– test device
– test diagram
– test electrolyte
– test equipment
– test facility
– test flight
– test for
– test for convergence
– test for defects
– test for end
– test for leak-proofness
– test for minimum
– test function
– test hypothesis
– test input
– test jack
– test key
– test lead
– test load
– test metal
– test mine
– test mock-up
– test model
– test needle
– test of convergence
– test of homogeneity
– test of hypothesis
– test of location
– test of normality
– test of whether
– test oscillator
– test paper
– test particle
– test pattern
– test piece
– test pilot
– test pole
– test pressure
– test pulse
– test reaction
– test relay
– test report
– test rig
– test rod
– test run
– test set
– test set-up
– test shot
– test specimen
– test stand
– test station
– test technique
– test terminal
– test to failure
– test tree
– test unit
– test voltage
– test weld
– thermal test
– torsion test
– total-lot test
– toughness test
– towing test
– type test
– ultraviolet test
– unbiased test
– upsetting test
– vacuum test
– vibration-survival test
– voltage test
– Votchal-Tiffeneau test
– warranty test
– wear test
– weld test
– weldability test
Abel test for convergence — <math.> признак сходимости Абеля
distribution-free test of fit — непараметрический критерий согласия
international test conference — международная конференция по методам и средствам испытаний
most powerful test — <math.> критерий наиболее мощный
notched test bar — <metal.> образец надрезанный
pulse-reflection ultrasonic test — ультразвуковая дефектоскопия эхом
standard test solution — <energ.> раствор модельный
test compression factor — <comput.> коэффициент сжатия тестов
test for uniform convergence — признак равномерной сходимости
test statistical hypothesis — проверять статистическую гипотезу
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90 прогрессивное налогообложение
1) Law: progressive taxation2) Economy: reduced rate relief3) Advertising: progressive taxation (по прогрессивным ставкам)4) Business: graduated taxationУниверсальный русско-английский словарь > прогрессивное налогообложение
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91 Basis
Basis f 1. BÖRSE basis (Terminkontrakthandel); 2. COMP base, radix (Transistoren); 3. GEN base; 4. POL grassroots (Parteien); 5. STEUER basis • auf Basis der Verpflichtungen RW due basis • auf Basis von Barzahlung GEN on a cash basis • auf Basis von Marktpreisen GEN, STEUER, V&M arm’s-length • auf der Basis von GEN on the basis of • auf rein geschäftlicher Basis GEN arm’s-length* * *f 1. < Börse> Terminkontrakthandel basis; 2. < Comp> Transistoren base, radix; 3. < Geschäft> base; 4. < Pol> Parteien grassroots; 5. < Steuer> basis ■ auf Basis der Verpflichtungen < Rechnung> due basis ■ auf Basis von Barzahlung < Geschäft> on a cash basis ■ auf Basis von Marktpreis <Geschäft, Steuer, V&M> arm's-length ■ auf der Basis von < Geschäft> on the basis of* * *Basis
(Grundlage) base, basis, foundation, substratum;
• auf abgestufter Basis on a graduated basis;
• auf anteiliger Basis on an equitable basis;
• auf gleicher Basis on equal terms;
• auf paritätischer Basis on a 50/50 basis;
• gemeinsame Basis common ground (platform);
• geschäftliche Basis business base;
• Basis für Preissenkungen basis of prices;
• Geschäft auf gesunder Basis aufbauen to build up a business on a sound basis;
• auf der Basis der Kostenteilung zusammenarbeiten to work on a cost-sharing basis;
• Basis-Dienstprogramme (Computer) basic utilities;
• Basiseinkommen basic income;
• Basiseinstandspreis standard cost price;
• Basisjahr base year;
• Basisperiode (Statistik) base period;
• Basisplatine (Computer) mainboard, motherboard;
• Basispreis basic [material] price, base price;
• Basispunktsystem (Verkehrstarif) basing point system (US);
• Basisrechtsakt basic act (legislative instrument);
• Basisregion (EU) basis region;
• Basiswährung base (reference) currency;
• Basiswert base value;
• Basiszeitraum (Statistik) base period;
• Basiszinssatz base lending rate. -
92 Lohnsteuer
Lohnsteuer f STEUER wage tax, income tax on earnings* * *f < Steuer> wage tax, income tax on earnings* * *Lohnsteuer
pay-as-you-earn (PAYE) [income] tax (Br.), withholding wage tax (US);
• abgeführte Lohnsteuer PAYE tax (Br.);
• einbehaltene Lohnsteuer personal withholding tax (US);
• Lohnsteuer einbehalten to withhold income tax (US);
• Lohnsteuerabrechnungen payroll records (US);
• [laufender] Lohnsteuerabzug withholding from income tax (US), pay-as-you-go (US), pay-as-you-earn (PAYE) [tax] (Br.), payroll deduction (US);
• fällige Lohnsteuerabzüge pay deductions payable;
• Lohnsteuerabzugsverfahren payroll deduction plan, pay-as-you-go plan (US), pay-as-you-earn income system (plan) (Br.);
• Lohnsteuerberechnungstabelle tax (withholding tax, US) table, pay code (Br.);
• Lohnsteuerbescheinigung withholding statement (US);
• Lohnsteuereinbehaltung income-tax withholdings;
• gestaffelte Lohnsteuereinbehaltung graduated withholding;
• Lohnsteuerfreibetrag employee’s withholding exemption (US), flat-rate reduction;
• Lohnsteuer freibetragsformular, Lohnsteuerbescheinigung employee’s withholding-exemption certificate (US);
• Lohnsteuerkarte deduction card, [etwa] withholding statement (US);
• Lohnsteuerkennziffern pay code numbers (Br.). -
93 Veranlagung
Veranlagung f STEUER assessment* * *f < Steuer> assessment* * *Veranlagung
assessment, taxation, assessor’s valuation, (Kommune) rating (Br.);
• anteilmäßige Veranlagung proportional (prorata) assessment;
• direkte Veranlagung direct assessment;
• gemeinsame Veranlagung (Ehegatten) joint return;
• gestaffelte Veranlagung graduated assessment;
• getrennte Veranlagung (Ehegatten) separate assessment, splitting (US);
• herabgesetzte Veranlagung reduced assessment;
• zu hohe Veranlagung overassessment, overrate;
• kriminelle Veranlagung criminal leanings (disposition), criminalism;
• nachträgliche Veranlagung subsequent assessment;
• zu niedrige Veranlagung underassessment;
• ordnungsgemäße Veranlagung fair and proper legal assessment;
• pauschale Veranlagung flat-rate assessment;
• steuerliche Veranlagung assessed valuation, tax assessment;
• überhöhte Veranlagung overassessment;
• aufgrund von Schätzungen vorgenommene Veranlagung arbitrary assessment;
• zusätzliche Veranlagung additional assessment;
• Veranlagung des Bruttoeinkommen gross rating assessment;
• Veranlagung zur Einkommensteuer assessment of income tax;
• Veranlagung durch die Gemeinde (zur Gemeindesteuer) local assessment, assessment of landed property (Br.);
• neue Veranlagung zur Grundsteuer new valuation for rating purposes (Br.);
• sofortige Veranlagung wegen befürchteten Steuerausfalls jeopardy assessment;
• Veranlagung zur Vermögenssteuer assessment of property;
• getrennte Veranlagung beantragen to claim separate assessment;
• neue Veranlagung beantragen to reopen an assessment;
• Veranlagung berichtigen to revise an assessment;
• Veranlagung durchführen to calculate (prepare) an assessment;
• um getrennte Veranlagung einkommen to apply for separate assessment;
• Einspruch gegen eine Veranlagung einlegen to appeal against a tax assessment;
• Steuer durch Veranlagung erheben to levy a tax;
• Veranlagung in Abweichung von der Steuererklärung festsetzen to raise an estimated assessment;
• politische Veranlagung haben to have a head for politics;
• falsche Veranlagung vornehmen to assess incorrectly;
• durch eine Veranlagung benachteiligt werden to be aggrieved by an assessment. -
94 Besteuerungsfähigkeit
Besteuerungsfähigkeit
taxable capacity, taxability, taxableness;
• Besteuerungsfreigrenze exemption;
• Besteuerungsgebiet taxation area;
• Besteuerungsgrenze margin of taxation;
• Besteuerungsgrundlage basis for apportionment (of taxation);
• mobile Besteuerungsgrundlage mobile tax bases;
• Besteuerungsprinzipien principles of taxation;
• Besteuerungsrecht tax[ing] (US) (taxation) power, power to tax;
• kommunales Besteuerungsrecht local tax power (US);
• Besteuerungssatz tax rate;
• Besteuerungssystem taxation system (regime);
• gestaffeltes Besteuerungssystem graduated taxation;
• Besteuerungsvollmachten taxation powers;
• Besteuerungsvoraussetzungen schaffen to bring within the orbit of taxation;
• Besteuerungsvorschriften tax regulations;
• Besteuerungszweck aims of taxation. -
95 Obligationen
Obligationen
bonds, [debenture] stock (Br.), debentures, debenture bonds (US), obligations;
• mit Obligationen belastet bonded;
• von Gewinnen in ihrer Verzinsung abhängige Obligationen income bonds (US);
• aufgerufene Obligationen called bonds;
• ausgegebene Obligationen (Bilanz) bonds payable;
• zwecks Ausbau eines Unternehmens ausgegebene Obligationen development bonds (US);
• von einem Konkursverwalter ausgegebene Obligationen receiver's certificates (US);
• noch nicht ausgegebene Obligationen unissued debentures;
• an Stelle von Zinsen ausgegebene Obligationen interest (income) bonds;
• in Stücken ausgegebene Obligationen denominational bonds;
• zur Verbesserung öffentlicher Anlagen ausgegebene Obligationen improvement bonds (US);
• für ungewisse Zeit ausgegebene Obligationen tap bonds (US);
• ausgeloste Obligationen called (drawn) bonds;
• mit Dividendenberechtigung ausgestattete Obligationen dividend bonds (US);
• mit attraktiven Steuervorteilen ausgestattete Obligationen bonds with attractive tax feature;
• ausländische Obligationen foreign bonds;
• auslosbare Obligationen redeemable bonds, bonds callable by lot;
• auswechselbare Obligationen interchangeable bonds;
• nicht mehr bediente Obligationen defaulted bonds (US);
• begebene Obligationen outstanding bonds;
• durch Effektenhinterlegung besicherte Obligationen collateral bonds;
• hypothekarisch besicherte Obligationen mortgage-backed bonds;
• bevorrechtigte Obligationen preferred bonds;
• erstrangige Obligationen first debentures;
• festverzinsliche Obligationen fixed-interest bonds, active bonds (Br.), debenture bonds (US);
• neu fundierte Obligationen redemption bonds;
• erststellig abgesicherte neu fundierte Obligationen refunding first mortgage bonds (US);
• garantierte Obligationen guaranteed debentures;
• durch die Muttergesellschaft garantierte Obligationen indorsed bonds;
• überdurchschnittlich gehandelte Obligationen active bonds (US);
• durch Effektenlombard gesicherte Obligationen collateral trust bonds (US);
• erstrangig gesicherte Obligationen first-lien (senior-lien) bonds;
• durch nachrangige Hypothek gesicherte Obligationen junior-lien bonds;
• hypothekarisch gesicherte Obligationen secured debentures, debenture stock (Br.);
• hypothekarisch nicht gesicherte Obligationen simple bonds (debentures);
• durch Vorranghypothek gesicherte Obligationen prior-lien (underlying, US) bonds;
• klein gestückelte Obligationen fractional debentures, saving (baby) bonds (US);
• getilgte Obligationen cancelled bonds;
• gewinnberechtigte Obligationen profit-sharing bonds, participating bonds (debentures);
• gleichartige Obligationen similar bonds;
• beim (bei einem) Treuhänder hinterlegte Obligationen escrow bonds (US);
• hochverzinsliche Obligationen high-yield bonds;
• indexgekoppelte Obligationen index-linked bonds;
• kommunale Obligationen local government bonds (Br.), municipal bonds (US);
• konvertierbare Obligationen convertible debentures;
• jederzeit kündbare Obligationen callable (redeemable, optional, US) bonds, redeemable debentures;
• nach festgelegten Terminen kündbare Obligationen indeterminate bonds (US);
• kurzfristige Obligationen short[-term] bonds (debentures);
• langfristige Obligationen long[-term] bonds (debentures);
• auf Dollar lautende Obligationen bonds denominated in dollars;
• auf den Inhaber lautende Obligationen bearer (coupon, US) bonds, bonds to bearer, bearer debentures;
• auf den Namen lautende Obligationen registered debentures (bonds, Br.);
• minderwertige Obligationen junk bonds;
• mündelsichere Obligationen legal bonds (US), trustee bonds (Br.);
• Not leidende Obligationen overdue stocks (Br.),defaulted bonds (US);
• öffentlich-rechtliche Obligationen public bonds, bonds of state (public) corporations;
• pfandgesicherte Obligationen secured bonds (debentures);
• prolongierte Obligationen continued (extended, US, renewal) bonds;
• zur Tilgung rückgekaufte Obligationen bonds purchased for cancellation;
• rückkaufbare Obligationen redeemable debentures;
• in Teilzahlungen rückzahlbare Obligationen instal(l)ment bonds (US);
• vorzeitig rückzahlbare Obligationen callable bonds (US);
• steuerfreie Obligationen tax-exempt (-free) bonds, tax-free obligations;
• tilgbare Obligationen callable (redeemable) bonds;
• nicht übertragbare Obligationen registered debentures (bonds, Br.);
• uneingelöste Obligationen unpaid bonds;
• ungesicherte Obligationen unsecured (naked) debentures;
• ungültige Obligationen disabled bonds (Br.);
• unkündbare Obligationen irredeemable bonds, irredeemable (Br.) (perpetual) debentures;
• in Serien unterteilte Obligationen serial bonds;
• unverzinsliche Obligationen non-interest-bearing bonds;
• frei verfügbare Obligationen free bonds;
• durch Wechsel verstärkte Obligationen endorsed bonds;
• vorläufige Obligationen temporary bonds;
• in Währungen verschiedener Länder zahlbare Obligationen multiple-currency bonds (US);
• in gesetzlichen Zahlungsmitteln zahlbare Obligationen legal-tender bonds;
• nur bei Gewinnerträgnissen zinspflichtige Obligationen adjustment bonds;
• zinstragende Obligationen interest-bearing bonds;
• zwecks Tilgung zurückgekaufte Obligationen bonds purchased for cancellation;
• zurückgenommene Obligationen redeemed bonds;
• in Raten zurückzahlbare Obligationen instalment bonds (US);
• zweitrangige Obligationen second debentures;
• Obligationen, deren Besitzer einer Sanierung des Unternehmens nicht zustimmen non-assented bonds;
• Obligationen ausländischer Gesellschaften foreign corporate bonds (US);
• Obligationen mit zusätzlichem Gewinnbeteiligungsrecht participating bonds (debentures);
• Obligationen der öffentlichen Hand public stocks;
• Obligationen eines Immobilienfonds real-estate bonds;
• Obligationen mit Kapital- und Dividendengarantie guaranteed bonds (US);
• Obligationen ohne Konversionsrechte straight bonds;
• Obligationen mit abgetrennten, noch nicht fälligen Kupons ragged bonds (US);
• Obligationen mit kurzer Laufzeit short-term bonds (debentures);
• Obligationen mit langer Laufzeit long-term bonds (debentures);
• Obligationen mit variabler Rendite variable-yield debentures;
• Obligationen in Stückelungen bis 500 Dollar fractional debentures, small (savings) bonds (US);
• Obligationen ohne Tilgungsraten irredeemable bonds (debentures);
• Obligationen öffentlicher Versorgungsbetriebe public-utility bonds;
• Obligationen mit aufgeschobener (allmählich ansteigender) Verzinsung non-interest-bearing discount (deferred, Br.) bonds;
• Obligationen mit gleich bleibender Verzinsung continued bonds (US);
• Obligationen kommunaler Wasserwerke water bonds;
• Obligationen mit Wechselkursfreigabe floating-rate bonds;
• Obligationen mit gestaffeltem Zinssatz graduated interest debentures;
• Obligationen mit Zinsschein coupon bonds;
• Obligationen abrufen to call bonds;
• Obligationen ausgeben to issue bonds;
• Obligationen auslosen to draw bonds;
• Obligationen in großen Mengen auf den Markt bringen to put obligations on the market in large blocks;
• Obligationen einlösen to pay off bonds;
• Obligationen auf den Namen eintragen to register bonds (debentures);
• Obligationen neu emittieren to reissue debentures;
• Obligationen kündigen to call in bonds;
• Obligationen tilgen to redeem bonds (debentures);
• Obligationen unterbringen to place bonds;
• Obligationen mit zweijähriger Laufzeit und einer 11%igen Rendite verkaufen to sell two-year bonds on yield of 11%;
• Obligationenagio bond premium;
• Obligationenangebot debenture offering;
• Obligationenanleihe loan on debentures, debenture loan;
• Obligationenausgabe issue of debentures, bond (debenture) issue;
• Obligationenbesitz bondholdings;
• Obligationenbuch bond register (book);
• Obligationengläubiger bondholder, debenture holder, bond (debenture) creditor;
• Obligationenhandel bond trading;
• Obligationeninhaber bondholder, debenture holder;
• Obligationenkündigung bond retirement;
• Obligationenmarkt bond market;
• Obligationenrecht law of contract;
• Obligationenschuld debenture (bonded) debt;
• Obligationenschulden (Bilanz) bonded debts (indebtedness), bonds payable;
• Obligationenschuldner bond debtor, obligor (US);
• durch nachstehende Hypothek gesicherte Obligationenserie junior issue;
• Obligationentilgung redemption of bonds (debentures);
• Obligationenzinsen interest upon bonds, bond interest, debenture interests (US);
• Obligationenzinsschein bond coupon.
Obligationen, deren Besitzer einer Sanierung des Unternehmens nicht zustimmen
non-assented bonds -
96 Progressivlohn
-
97 Staffelvergünstigung
Staffelvergünstigung
(Steuer) taper relief;
• Staffelvergünstigungzinsen sliding rate of interest, compensatory (compound, graduated, equated) interest;
• Staffelvergünstigungzinsrechnung equated calculation of interest. -
98 Staffelvergünstigungzinsen
Staffelvergünstigungzinsen
sliding rate of interest, compensatory (compound, graduated, equated) interestBusiness german-english dictionary > Staffelvergünstigungzinsen
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99 Steuersenkungsantrag
Steuersenkungsantrag
tax-cut proposal;
• Steuersenkungszusicherung pledge to cut taxes;
• Steuersituation tax position;
• Steuersitz taxable situs;
• Steuerskala scale of taxation, tax scale;
• Steuerskandal tax scandal;
• Steuersoll tax due (liability);
• Steuerstaffelung graduated taxation;
• Steuerstatus tax status (statement);
• Steuerstempel revenue (inland-revenue, Br.) stamp;
• Steuerstrafe tax (fiscal) penalty, surcharge, fine;
• Steuerstrafsatz tax penalty rate;
• Steuerstraftat tax offence;
• Steuerstreik taxpayer’s strike, civil disobedience;
• Steuerstreitfrage tax argument (dispute);
• Steuerstruktur tax structure;
• harmonisierte Steuerstrukturen (EU) harmonised tax structures;
• Steuerstufe tax bracket;
• höchste Steuerstufe top bracket;
• in einer höheren Steuerstufe sein to be in the higher income brackets;
• Steuerstundung tax deferment (-deferral, US);
• Steuerstundungserfordernisse deferred tax needs;
• Steuersubjekt subject for taxation, taxing unit;
• Steuersünderfonds conscience fund (US). -
100 gestaffelter Satz
gestaffelter Satz
graduated (scale, Br.) rate
См. также в других словарях:
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graduated — adjective Date: 1861 of a tax increasing in rate with increase in taxable base ; progressive < a graduated income tax > … New Collegiate Dictionary
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graduated tax — noun any tax in which the rate increases as the amount subject to taxation increases • Syn: ↑progressive tax • Hypernyms: ↑tax, ↑taxation, ↑revenue enhancement … Useful english dictionary