-
1 year
jə: сущ.
1) год to spend a year somewhere ≈ провести год где-л. every year ≈ каждый год last year ≈ в прошлом году next year ≈ в следующем году this year ≈ в этом году the coming year ≈ в наступающем году the current year ≈ в текущем году the past year ≈ в прошедшем году in future years ≈ в будущем up to last year ≈ до прошлого года By the year 2000, the population in many countries will double. ≈ К 2000 году население во многих странах удвоится. They have not been here for/in years. ≈ Их здесь не было очень долго. He died in the year of the great flood. ≈ Он умер в год большого наводнения. She had three years of college. ≈ Она проучилась три года в колледже. year in year out from year to year year by year year after year years ago years and years ago year of grace for a year academic year school year bad year lean year banner year good year peak year record year calendar year election year fiscal year golden years happy year jubilee year leap year light year lunar year memorable year presidential year profitable year sabbatical year sidereal year solar year
2) мн. возраст, годы children of tender years ≈ дети в младенческом возрасте She is five years old. ≈ Ей пять лет. год - this * в этом году - academic /school/ * учебный год - business * хозяйственный год - fiscal /financial/ * бюджетный /финансовый/ год - calendar /legal, civil, artificial/ * календарный год - basal /base, reference/ * (экономика) базисный год - current * текущий год - astronomical /natural, solar, tropical, equinoctial/ * (астрономический) тропический год - leap * високосный год - lunar * лунный год - siderial * сидерический /звездный/ год - Sabbatic( - al) * каждый седьмой год, когда пашня и виноградники остаются под паром( в древнем и современном Израиле) ;
(творческий) отпуск на год или полгода( предоставляется раз в семь лет преподавателю колледжа или университета для учебы и т. п.) - * under review отчетный год - twenty *s ago двадцать лет назад - once a * раз в год - next * в следующем году - this day next * ровно через год - in the * 1866 в 1866 году - in the * of grace /of our Lord/ 1564 в 1564 году от рождества Христова - in this * of grace (ироничное) в наши дни, в наш век - in a *'s time через год - we shall return one * from today мы вернемся (ровно) через год - the * round круглый год - * in (and) out из года в год - from * to *, * by *, * after * каждый год;
с каждым годом;
год от году - (a) * and (a) day (юридическое) (полный) год - a three * period трехлетний период /срок/ - first * student первокурсник - Happy New Y.! с Новым годом! - to see the old * out, the new * in проводить старый и встретить Новый год pl возраст, годы - he is old for his *s он выглядит старо (для своих лет) - a man in /of/ *s пожилой человек, человек в годах - to grow /to be getting on, to advance/ in *s стареть - to die full of *s умереть в расцвете лет - he is twenty *s old ему двадцать лет - she is in her twentieth * ей (идет) двадцатый год - I hope to live to your *s я надеюсь дожить до ваших лет длительный период времени - *s ago очень давно - in *s to come в будущем - I haven't seen him for /in/ *s я не видел его целую вечность > in /from, since/ the * dot /one/ в незапамятные времена;
при царе Горохе > I've had this coat since the * dot я уже столько лет таскаю это пальто accounting ~ отчетный год accounting ~ финансовый год amount carried forward to next ~ сумма, перенесенная на следующий год assessment ~ год налогообложения balance from the previous ~ сальдо с предыдущего года banking ~ отчетный год банка base ~ базисный год basis ~ базисный год budget ~ бюджетный год budgetary ~ бюджетный год business ~ бюджетный год business ~ отчетный год business ~ хозяйственный год calendar ~ календарный год convention ~ пат. конвенционный год corporation tax ~ налоговый год корпорации current ~ текущий год end ~ последний год every other ~ через год every second ~ каждый второй год financial tax ~ финансовый год в системе налогообложения following ~ следующий год from ~ to ~, ~ by ~, ~ after ~ с каждым годом;
каждый год;
год от году good ~ благоприятный год grain ~ сельскохозяйственный год half ~ полгода new ~ Новый год;
Happy New Year! с Новым годом! ~ pl возраст, годы;
he looks young for his years он молодо выглядит для своих лет;
in years пожилой in the ~ of grace (или of our Lord) 1975 в 1975 году от рождества Христова ~ pl возраст, годы;
he looks young for his years он молодо выглядит для своих лет;
in years пожилой income tax ~ год, за который взимается подоходный налог insurance ~ год страхования legal ~ юридический год maturity ~ год, когда наступает срок платежа new ~ новогодний;
new year party встреча Нового года new ~ Новый год;
Happy New Year! с Новым годом! new ~ новогодний;
new year party встреча Нового года noncalendar financial ~ некалендарный финансовый год operating ~ операционный год parliamentary ~ парламентский год past ~ прошлый год patent ~ год выдачи патента preceding financial ~ предыдущий финансовый год preceding ~ предыдущий год previous ~ предшествующий год previous ~ предыдущий год probationary ~ испытательный год probationary ~ испытательный срок продолжительностью один год recession ~ кризисный год reporting ~ отчетный год reversion ~ год возврата salary ~ расчетный год по заработной плате sales ~ год продажи school ~ учебный год short business ~ короткий финансовый год short business ~ короткий хозяйственный год short fiscal ~ короткий финансовый год shortfall ~ год спада производства subsequent ~ последующий год tax ~ учетный год налогообложения taxation ~ учетный год налогоообложения trading ~ операционный год trading ~ хозяйственный год transitional fiscal ~ финансовый год переходного периода wage ~ год начисления заработной платы work ~ производственный год work ~ хозяйственный год from ~ to ~, ~ by ~, ~ after ~ с каждым годом;
каждый год;
год от году ~ год;
year by year каждый год;
year in year out из года в год ~ by ~ каждый год from ~ to ~, ~ by ~, ~ after ~ с каждым годом;
каждый год;
год от году ~ год;
year by year каждый год;
year in year out из года в год ~ of acceptance год акцептования ~ of acquisition год приобретения ~ of appropriation год ассигнования ~ of appropriation год приобретения ~ of assessment год обложения налогом ~ of assessment год оценки недвижимого имущества ~ of crisis кризисный год ~ of death год смерти ~ of deduction год предоставления налоговой скидки ~ of deduction год удержания ~ of delivery год поставки ~ of deposit год депонирования ~ of disbursement год выплаты ~ of foundation год основания ~ of grace год нашей эры years (and years) ago очень давно, целую вечность;
the year of grace год нашей эры ~ of improvements год мелиорации ~ of improvements год модернизации ~ of income год получения дохода ~ of operation год сделки ~ of operation год финансовой операции ~ of payment год платежа ~ of provision год снабжения ~ of publication год публикации ~ of purchase год покупки ~ of rebuilding год реконструкции ~ of recession год спада ~ of sale год продажи ~ of sale год реализации ~ of termination год истечения срока ~ of termination срок прекращения действия ~ on ~ в годовом исчислении ~ to date на данный год ~ to the first instant год первоначального намерения years (and years) ago очень давно, целую вечность;
the year of grace год нашей эры -
2 year
[jə:]accounting year отчетный год accounting year финансовый год amount carried forward to next year сумма, перенесенная на следующий год assessment year год налогообложения balance from the previous year сальдо с предыдущего года banking year отчетный год банка base year базисный год basis year базисный год budget year бюджетный год budgetary year бюджетный год business year бюджетный год business year отчетный год business year хозяйственный год calendar year календарный год convention year пат. конвенционный год corporation tax year налоговый год корпорации current year текущий год end year последний год every other year через год every second year каждый второй год financial tax year финансовый год в системе налогообложения following year следующий год from year to year, year by year, year after year с каждым годом; каждый год; год от году good year благоприятный год grain year сельскохозяйственный год half year полгода new year Новый год; Happy New Year! с Новым годом! year pl возраст, годы; he looks young for his years он молодо выглядит для своих лет; in years пожилой in the year of grace (или of our Lord) 1975 в 1975 году от рождества Христова year pl возраст, годы; he looks young for his years он молодо выглядит для своих лет; in years пожилой income tax year год, за который взимается подоходный налог insurance year год страхования legal year юридический год maturity year год, когда наступает срок платежа new year новогодний; new year party встреча Нового года new year Новый год; Happy New Year! с Новым годом! new year новогодний; new year party встреча Нового года noncalendar financial year некалендарный финансовый год operating year операционный год parliamentary year парламентский год past year прошлый год patent year год выдачи патента preceding financial year предыдущий финансовый год preceding year предыдущий год previous year предшествующий год previous year предыдущий год probationary year испытательный год probationary year испытательный срок продолжительностью один год recession year кризисный год reporting year отчетный год reversion year год возврата salary year расчетный год по заработной плате sales year год продажи school year учебный год short business year короткий финансовый год short business year короткий хозяйственный год short fiscal year короткий финансовый год shortfall year год спада производства subsequent year последующий год tax year учетный год налогообложения taxation year учетный год налогоообложения trading year операционный год trading year хозяйственный год transitional fiscal year финансовый год переходного периода wage year год начисления заработной платы work year производственный год work year хозяйственный год from year to year, year by year, year after year с каждым годом; каждый год; год от году year год; year by year каждый год; year in year out из года в год year by year каждый год from year to year, year by year, year after year с каждым годом; каждый год; год от году year год; year by year каждый год; year in year out из года в год year of acceptance год акцептования year of acquisition год приобретения year of appropriation год ассигнования year of appropriation год приобретения year of assessment год обложения налогом year of assessment год оценки недвижимого имущества year of crisis кризисный год year of death год смерти year of deduction год предоставления налоговой скидки year of deduction год удержания year of delivery год поставки year of deposit год депонирования year of disbursement год выплаты year of foundation год основания year of grace год нашей эры years (and years) ago очень давно, целую вечность; the year of grace год нашей эры year of improvements год мелиорации year of improvements год модернизации year of income год получения дохода year of operation год сделки year of operation год финансовой операции year of payment год платежа year of provision год снабжения year of publication год публикации year of purchase год покупки year of rebuilding год реконструкции year of recession год спада year of sale год продажи year of sale год реализации year of termination год истечения срока year of termination срок прекращения действия year on year в годовом исчислении year to date на данный год year to the first instant год первоначального намерения years (and years) ago очень давно, целую вечность; the year of grace год нашей эры -
3 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 -
4 year
n
- accounting year
- assessment year
- audit year
- balance year
- basal year
- base year
- boom year
- budget year
- business year
- calendar year
- contract year
- current year
- economic year
- entire year
- farming year
- financial year
- fiscal year
- half year
- leap year
- present year
- previous year
- production year
- report year
- revaluation year
- short tax year
- subsequent years
- tax year
- taxable year
- trading year
- working year
- year of account
- year of foundation
- year of manufacture
- year under report
- year under review
- close a year in the black
- year on year
- year over year -
5 year
•- tax yearThe company increased adjusted earnings by 10 per cent year on year. — Скорректированная прибыль компании увеличилась на 10% в годовом исчислении.
-
6 tax loss carry back
Finthe reduction of taxes in a previous year by subtraction from income for that year of losses suffered in the current year -
7 tax loss carry forward
Finthe reduction of taxes in a future year by subtraction from income for that year of losses suffered in the current year -
8 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 -
9 presente
adj.1 present.siempre está presente en mí su recuerdo her memory is always present in my mindaquí presente here presenthacer presente algo a alguien to notify somebody of something¡presente! present!Carlos Muñoz — ¡presente! Carlos Muñoz — present! (al pasar lista)2 current.del presente mes of this monthintj.present, here.m.1 present (gen) & (grammar).hasta el presente up to nowpresente histórico historical present2 gift, present (regalo).3 attendee, person who is present.pres.subj.3rd person singular (él/ella/ello) Present Subjunctive of Spanish verb: presentar.* * *► adjetivo1 present1 (tiempo) present2 LINGÚÍSTICA present tense3 (obsequio) gift1 those present\mejorando lo presente present company exceptedpor el presente for the momentpor la presente... (en cartas) herebytener presente to bear in mindpresente histórico present historic* * *1. noun m.1) present2) gift2. adj.* * *1. ADJ1) [en el espacio]-¡Miguel García! -¡presente! — "Miguel García!" - "here!"
•
estar presente — to be present¿estabas tú presente en esa reunión? — were you present at that meeting?
la mezcla de estilos está siempre presente en sus películas — the mixing of styles is a permanent feature in his films
esa posibilidad está siempre presente — there is always that possibility, that possibility always exists
•
hacerse presente — to manifest o.s.su espíritu se hizo presente a través de la médium — his spirit manifested itself through the medium
•
tener algo presente — to bear sth in mindsiempre os tendré presentes en mis pensamientos — you will always be in my thoughts, I will never forget you
cuerpo 2)es muy buena actriz, mejorando lo presente — she's a very good actress, as you are yourself o just like you
2) [en el tiempo] [año, mes, temporada] current; [momento] present3) LAm [en sobre]"presente" — "by hand"
2.SMFlos/las presentes — those present
3. SM1) (tb: momento presente) present2) (Ling) present, present tenseparticipio3) (=regalo) present, gift4.SF frmle comunico por la presente que... — I hereby inform you that... frm
* * *I1) ( en un lugar) presentel mineral estaba presente en las muestras analizadas — the mineral was found in the samples analyzed
Juan Prado - presente! — ( al pasar lista) Juan Prado - present o here!
Presente — (CS) (Corresp) ≈ by hand
hacerle presente a alguien — (frml) to notify somebody (frml)
mejorando lo presente: es muy inteligente, mejorando lo presente he's very intelligent, as indeed are you; tener algo presente to bear something in mind; tener presente a alguien — to think of somebody, remember somebody
2) ( actual) presenta finales del presente año — at the end of the current o present year
el día 15 del presente mes — the 15th of this month, the 15th inst. (frml)
en su atenta carta del 3 presente — (Méx frml) (Corresp) in your letter of the 3rd of this month o (frml) of the 3rd inst.
IIel presente documento/contrato — (frml) (Corresp) this document/contract; ver tb presente III
1)a) ( en el tiempo)b) (Ling) present (tense)3) ( regalo) gift, presentIIIfemenino (frml)por la presente me complace informarle que... — I am pleased to inform you that... (frml)
por la presente pongo en su conocimiento que... — I am writing to inform you that... (frml)
* * *I1) ( en un lugar) presentel mineral estaba presente en las muestras analizadas — the mineral was found in the samples analyzed
Juan Prado - presente! — ( al pasar lista) Juan Prado - present o here!
Presente — (CS) (Corresp) ≈ by hand
hacerle presente a alguien — (frml) to notify somebody (frml)
mejorando lo presente: es muy inteligente, mejorando lo presente he's very intelligent, as indeed are you; tener algo presente to bear something in mind; tener presente a alguien — to think of somebody, remember somebody
2) ( actual) presenta finales del presente año — at the end of the current o present year
el día 15 del presente mes — the 15th of this month, the 15th inst. (frml)
en su atenta carta del 3 presente — (Méx frml) (Corresp) in your letter of the 3rd of this month o (frml) of the 3rd inst.
IIel presente documento/contrato — (frml) (Corresp) this document/contract; ver tb presente III
1)a) ( en el tiempo)b) (Ling) present (tense)3) ( regalo) gift, presentIIIfemenino (frml)por la presente me complace informarle que... — I am pleased to inform you that... (frml)
por la presente pongo en su conocimiento que... — I am writing to inform you that... (frml)
* * *el presente(n.) = present, the, immediate timeEx: While the reading habits of the elite form the leading edge of intellectual thought, the vast majority of humanity have had, in the past as well as the present, different habits and aims.
Ex: And so, from its hardscrabble beginnings to immediate time, Wexler has lead a varied existence, changing from shipping point for fruit to resting place for travelers = Y por lo tanto, desde sus comienzos difíciles hasta el presente, Wexler ha llevado una vida variada, pasando de ser un centro de recepción y envío de fruta a un lugar de descanso para los viajeros.presente11 = present.Ex: We are going to use the data elements defined in the present document as a base from which to begin.
* desde + Expresión Temporal + hasta el presente = from + Expresión Temporal + up to the present.* el presente = thisness.* hacer hasta la presente = do + all along.* hasta el presente = until now, so far, up to now, to this day, as of this time, as of now, as of today, to date.* hasta la presente = to this day, as of this time, as of now, as of today, to date, so far, up to now.* orientado al presente = now-oriented.* por la presente = hereby.* preocupado por el presente = present-minded.* presente, el = present, the, immediate time.presente22 = at work, attendant.Ex: Determining costs has proven difficult for many libraries involved in a recon project as there are so many variables at work.
Ex: Quite obviously, as most children spend their infant years aware of very few people, usually members of their family, it is from them -- parents, brothers and sisters, attendant relatives and friends -- that they learn the primary adaptive lessons.* estar presente = be manifest, be present.* mantener presente = keep before.* no estar presente en = be absent (from).* no tener presente = be oblivious of/to.* omnipresente = ever-present.* tener presente = be mindful of/that, bear in + mind, consider (as), keep in + focus, keep in + mind, make + consideration, mind, make + provision for, have + regard for, be aware of.* tener presente las posibilidades de Algo = consider + possibilities.* téngase presente = witness.* teniendo esto presente = with this/that in mind.presente33 = gift.Ex: That is the great gift literature can give one.
* * *A (en un lugar) presentno estuve presente en la reunión I wasn't present at the meetingel mineral estaba presente en cuatro de las muestras analizadas the mineral was found in four of the samples analyzedJuan Prado — ¡presente! (al pasar lista) Juan Prado — present o here!la guerra civil está presente en todas sus novelas the civil war is a constant feature in her novels[ S ] Presente (CS) ( Corresp) ≈ by handme complace hacerle presente que su solicitud ha sido aceptada I am pleased to notify o inform you that your application has been acceptedmejorando lo presente: es muy inteligente, mejorando lo presente he's very intelligent, as indeed are youtu hermana es muy simpática, mejorando lo presente your sister's very nice, just like you, your sister's very nice, it must run in the familytener algo presente to bear sth in mindtendré presente tu propuesta I'll bear your proposal in mindtengo siempre presentes sus consejos I always remember o bear in mind his advicetener presente a algn to think of sb, remember sbte tengo presente en mis oraciones I remember you in my prayersB (actual) presenthasta el momento presente no hemos tenido noticias suyas up to the present time we have had no news of hima finales del presente año at the end of the current o present yearel día 15 del presente mes the 15th of this month, the 15th inst. ( frml)en su atenta carta del 3 presente ( Méx frml) ( Corresp) in your letter of the 3rd of this month o ( frml) of the 3rd inst.A1(en el tiempo): el presente the present2 ( Ling) present tense, presententre los presentes estaba el obispo among those present was the bishoplos presentes permanecieron en silencio everyone there o those present remained silent( frml)por la presente me complace informarle que … I am pleased to inform you that … ( frml)por la presente pongo en su conocimiento que … I am writing to inform you that … ( frml)los firmantes de la presente queremos expresar … we the undersigned wish to express … ( frml)* * *
Del verbo presentar: ( conjugate presentar)
presenté es:
1ª persona singular (yo) pretérito indicativo
presente es:
1ª persona singular (yo) presente subjuntivo3ª persona singular (él/ella/usted) presente subjuntivo3ª persona singular (él/ella/usted) imperativo
Multiple Entries:
presentar
presente
presentar ( conjugate presentar) verbo transitivo
1
‹ obra de arte› to present;
‹ colección de moda› to present, exhibit
‹ trabajo› to hand in;
‹ renuncia› to hand in, submit
‹ queja› to file, make;
‹ cargos› to bring;◊ presenteon una denuncia they reported the matter (to the police), they made an official complaint;
presente pruebas to present evidencef) (Mil):
2 (TV) ‹ programa› to present, introduce
3 ‹ persona› to introduce;
4 ‹novedad/ventaja› to offer;
‹ síntoma› to show
presentarse verbo pronominal
1
‹ a concurso› to enter sth;
‹ a elecciones› to take part in sth;◊ se presenta como candidato independiente he's running (AmE) o (BrE) he's standing as an independent;
presentese para un cargo to apply for a post
2 [dificultad/problema] to arise, come up;
[ oportunidad] to arise
3 ( darse a conocer) to introduce oneself
presente adjetivo
1 ( en un lugar) [estar] present;
( on signs) Presente (CS) (Corresp) ≈ by hand;◊ tener algo presente to bear sth in mind
2 ( actual) present;
el día 15 del presente mes the 15th of this month;
en su atenta carta del 3 presente (Méx frml) (Corresp) in your letter of the 3rd of this month o (frml) of the 3rd inst.
■ sustantivo masculino
1a) ( en el tiempo)
b) (Ling) present (tense)
2
presentar verbo transitivo
1 (un programa, pruebas, etc) to present
2 (un producto) to launch
3 (a una persona) to introduce
4 (síntomas, características, etc) to have, show
5 (disculpas) to give, present
(condolencias) to give, pay
6 (la dimisión) to hand in
7 (una queja) to file, make
presente
I adjetivo
1 (en un lugar) present: el personal presente puede votar, the staff here can vote
2 (en el tiempo) present
el presente año, the current year
II sustantivo masculino
1 (regalo) gift, present
2 Ling present tense
♦ Locuciones: hacer presente, to declare, state
tener presente, to bear in mind
' presente' also found in these entries:
Spanish:
corriente
- cuerpo
- deber
- duplicado
- poder
- respeto
- sala
- soler
- tener
- ya
- actualidad
- ahora
- asistir
- ausente
- indicativo
- misa
English:
attend
- be
- bear
- hereby
- innocent
- likelihood
- mind
- must
- now
- opportunity
- present
- attendance
- certify
- introduce
- live
- time
* * *♦ adj1. [asistente, que está delante] present;yo estuve presente el día que hicieron la reunión I was present on the day of the meeting;siempre está presente en mí su recuerdo her memory is always present in my mind;aquí presente here present;hacer presente algo a alguien to notify sb of sth;tener presente [recordar] to remember;[tener en cuenta] to bear in mind;lo tenemos presente en nuestros ruegos we remember him in our prayers;ten presente que acaba de salir del hospital bear in mind that she has just left hospital;Carlos Muñoz – ¡presente! [al pasar lista] Carlos Muñoz – present!;mejorando lo presente: es muy guapa, mejorando lo presente she's very pretty, though not as pretty as you;todos los hombres son idiotas, mejorando lo presente all men are stupid, present company excepted2. [en curso] current;del presente mes of this month;en las presentes circunstancias es mejor no decir nada in the present circumstances it is best to say nothing♦ nmf[en un lugar]los/las (aquí) presentes everyone present;invitó a los presentes a acudir a la próxima reunión he invited everyone present to attend the next meeting♦ nm1. [tiempo actual] present;hasta el presente up to now2. Gram presentpresente histórico historical present;presente de indicativo present indicative;presente de subjuntivo present subjunctive3. [regalo] gift, present[año] the current year♦ nf[escrito]por la presente le informo… I hereby inform you…;por la presente se le comunica su nombramiento como tesorero I am writing to inform you that you have been appointed treasurer* * *I adj present;en el caso presente in the present case o situation;tener algo presente bear sth in mind;¡presente! here!;mejorando lo presente just like youII m tiempo presentIII m/f:los presentes those presentIV f:por la presente le informamos que … we hereby wish to inform you that …* * *presente adj1) : present, in attendance2) : present, current3)tener presente : to keep in mindpresente nm1) : present (time, tense)2) : one presententre los presentes se encontraban...: those present included...* * *presente adj n present -
10 ejercicio
m.1 exercise (tarea, deporte).hacer ejercicio to (do) exerciseejercicio físico physical exercise2 test (exam).3 practicing.ya no está en ejercicio he no longer practices4 exercising.5 financial year (finance).ejercicio económico/fiscal financial/tax year6 workout, drill, work-out, work-out session.* * *3 DEPORTE exercise4 FINANZAS year\en ejercicio practising (US practicing)hacer ejercicio to do exercise, take exerciseejercicio económico financial year, fiscal yearejercicios espirituales spiritual retreat* * *noun m.1) exercise2) practice* * *SM1) [físico] exercise2) (Educ) exercise3) (Mil) exerciselas tropas españolas participan en los ejercicios de la OTAN — Spanish troops are taking part in NATO exercises
ejercicio acrobático — (Aer) stunt
4) [de cargo]abogado en ejercicio — practising o (EEUU) practicing lawyer
5) (Com, Econ) financial year, fiscal yearejercicio contable — year of account, accounting year
ejercicio fiscal — fiscal year, tax year
6) (Rel)* * *1) ( actividad física) exercise2)a) ( de profesión) practiceb) ( de función)c) (de derecho, poder) exercise (frml)3) (Educ)a) ( trabajo de práctica) exerciseb) (prueba, examen) test, exam4) (Mil) exercise, maneuver*5) (Econ, Fin) fiscal year (AmE), financial year (BrE)* * *= exercise, drill, drill practice, drill exercise, tenure.Ex. As a concluding exercise, therefore, it would be helpful for you to try some examples of analysis and translation on your own.Ex. An example of the type of drill which might be applied to the study of bibliographies is given below.Ex. No reinforcement drill practice was given to the control group.Ex. As drill exercises in writing, the writing of book reviews has little to commend it.Ex. During his tenure, OSU was recognized for the high quality Selective Dissemination of Information (SDI) program it developed in serving both students and faculty.----* causado por el ejercicio = exercise-induced.* cuaderno de ejercicios = workbook [work-book].* ejercicio abdominal = sit-up.* ejercicio complementario = follow-up activity.* ejercicio de calentamiento = warm-up, warm-up exercise.* ejercicio de comprensión = comprehension exercise.* ejercicio económico = business year, accounting year.* ejercicio fiscal = tax year, fiscal year, business year, accounting year.* ejercicio físico = workout, physical exercise, exercise.* ejercicio físico consistente en saltar sin desplazarse abriendo y cerrando l = jumping jack.* ejercicio mental = mental gymnastics, mental operation.* ejercicio muscular = muscle exercise.* ejercicio práctico = practical, practical exercise, hands-on exercise.* ejercicios de clase = school tasks.* ejercicio y práctica = drill and practice.* en ejercicio = incumbent, practising [practicing, -USA].* hacer ejercicio físico = work out.* hacer ejercicios de calentamiento = limber up.* inducido por el ejercicio = exercise-induced.* instalación para el ejercicio físico = physical facility.* instrucción mediante ejercicios = drilling.* libro de ejercicios = workbook [work-book].* programa de ejercicio físico = exercise programme.* provocado por el ejercicio = exercise-induced.* * *1) ( actividad física) exercise2)a) ( de profesión) practiceb) ( de función)c) (de derecho, poder) exercise (frml)3) (Educ)a) ( trabajo de práctica) exerciseb) (prueba, examen) test, exam4) (Mil) exercise, maneuver*5) (Econ, Fin) fiscal year (AmE), financial year (BrE)* * *= exercise, drill, drill practice, drill exercise, tenure.Ex: As a concluding exercise, therefore, it would be helpful for you to try some examples of analysis and translation on your own.
Ex: An example of the type of drill which might be applied to the study of bibliographies is given below.Ex: No reinforcement drill practice was given to the control group.Ex: As drill exercises in writing, the writing of book reviews has little to commend it.Ex: During his tenure, OSU was recognized for the high quality Selective Dissemination of Information (SDI) program it developed in serving both students and faculty.* causado por el ejercicio = exercise-induced.* cuaderno de ejercicios = workbook [work-book].* ejercicio abdominal = sit-up.* ejercicio complementario = follow-up activity.* ejercicio de calentamiento = warm-up, warm-up exercise.* ejercicio de comprensión = comprehension exercise.* ejercicio económico = business year, accounting year.* ejercicio fiscal = tax year, fiscal year, business year, accounting year.* ejercicio físico = workout, physical exercise, exercise.* ejercicio físico consistente en saltar sin desplazarse abriendo y cerrando l = jumping jack.* ejercicio mental = mental gymnastics, mental operation.* ejercicio muscular = muscle exercise.* ejercicio práctico = practical, practical exercise, hands-on exercise.* ejercicios de clase = school tasks.* ejercicio y práctica = drill and practice.* en ejercicio = incumbent, practising [practicing, -USA].* hacer ejercicio físico = work out.* hacer ejercicios de calentamiento = limber up.* inducido por el ejercicio = exercise-induced.* instalación para el ejercicio físico = physical facility.* instrucción mediante ejercicios = drilling.* libro de ejercicios = workbook [work-book].* programa de ejercicio físico = exercise programme.* provocado por el ejercicio = exercise-induced.* * *A (actividad física) exercisedebes comer menos y hacer más ejercicio you should eat less and exercise more o take more exerciseel ejercicio físico physical exerciseB1(de una profesión, una función): el título faculta para el ejercicio de la docencia the certificate qualifies o allows you to teachdecisiones tomadas en el ejercicio de su cargo decisions taken in the course of his dutiesun militar en ejercicio a regular soldierabogado en ejercicio practicing lawyerel ejercicio democrático del poder the democratic exercise of power2(de un derecho): renunciaron al ejercicio del derecho al voto they chose not to exercise their right to voteC1 (trabajo de práctica) exerciseun ejercicio para reducir el abdomen an exercise to flatten the abdomenejercicios de piano/inglés piano/English exercises2 (prueba, examen) test, examCompuestos:repetition exercise o drillsubstitution exercise o drillshooting/rifle practicempl:la semana que viene tienen ejercicios espirituales they are going on a retreat next weekD ( Mil) exercise, maneuver** * *
ejercicio sustantivo masculino
1 ( actividad física) exercise;
2 (Educ)
3 ( de profesión) practice
4 (Mil) exercise, maneuver( conjugate maneuver)
ejercicio sustantivo masculino
1 exercise
2 (desempeño de profesión) practice
3 (movimiento físico) exercise: hace ejercicio todos los días, she does exercises every day
4 Fin tax year
ejercicio económico, financial year
5 (examen, esp práctico) exam, proof
(deberes prácticos) exercices
♦ Locuciones: estar en ejercicio, to practise one's profession: es juez en ejercicio, she's a practising judge
' ejercicio' also found in these entries:
Spanish:
deberse
- memoria
- oxidarse
- bicicleta
- buzo
- ejecutar
- exceso
- función
- hacer
- plana
- relajar
- sencillo
- trotar
English:
bracing
- conducive
- do
- exercise
- financial year
- flabby
- object
- practice
- practicing
- practise
- practising
- press-up
- pursuit
- rowing machine
- work off
- work out
- comprehension
- drill
- financial
- malpractice
- running
- sit
- strike
- tax
- tenure
- warm
- work
* * *ejercicio nm1. [deporte] exercise;hacer ejercicio to exercise, to do exerciseejercicios de calentamiento warm-up exercises;ejercicio físico physical exercise;ejercicios de mantenimiento keep-fit exercises2. [tarea] exercise;ejercicios de inglés/guitarra English/guitar exercisesRel ejercicios espirituales retreat;ejercicios de tiro target practice3. [examen] test, US quiz;el profesor nos puso un ejercicio escrito/oral the teacher gave us a written/an oral Br test o US quiz4. Mil exercise5. [de profesión] practising;[de cargo, funciones] carrying out;se le acusa de negligencia en el ejercicio de sus funciones he has been accused of negligence in carrying out o in the performance of his duties;(estar) en ejercicio (to be) in practice;ya no está en ejercicio he no longer practises;un médico en ejercicio a practising doctor6. [de poder, derecho] exercising;el ejercicio del voto the use of one's vote7. Econ financial yearejercicio económico financial year;ejercicio fiscal tax year* * *m1 exercise;hacer ejercicio exercise2 COM fiscal year, Brfinancial year3 MIL:en ejercicio(s) on maneuvers, Br on manoeuvres* * *ejercicio nm1) : exercise2) : practice* * *ejercicio n exercisehacer ejercicio to exercise / to take exercise -
11 loss
1) потеря, утрата2) страх. гибель3) убыток, ущерб, урон•- net loss- loss on property due to earthquake, storm, flood, fire -
12 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.———————————————————————————————————————— -
13 rate
-
14 liability
1) ответственность, обязанность2) обязательство; долг, задолженность3) бухг. пассив4) помеха, препятствие, обуза• -
15 rate
1. n1) норма; размер2) ставка, тариф; такса; расценка3) курс (валюты, ценных бумаг); цена4) скорость, темп5) процент, доля; коэффициент6) разряд, сорт7) местный налог; коммунальный налог
- accident rate
- accident frequency rate
- accounting rate
- accumulated earnings tax rate
- accumulated profits tax rate
- actuarial rate
- administered rate
- ad valorem
- advertising rate
- advertisement rate
- agreed rate
- air freight rates
- all-commodity rate
- all-in rate
- amortization rate
- annual rate
- annual average growth rate
- annual interest rate
- annualized rate of growth
- annual percentage rate
- annual production rate
- anticipated rate of expenditures
- any-quantity rate
- applicable rate
- area rate
- average rate
- average rate of return
- average annual rate
- average growth rate
- average tax rate
- average weighted rate
- backwardation rate
- baggage rate
- bank rate
- bank discount rate
- bank's repurchase rate
- base rate
- base lending rate
- basic rate
- rate rate of charge
- basing rate
- basis rate
- benchmark rate
- benchmark overnight bank lending rate
- berth rate
- bill rate
- birth rate
- blanket rate
- blended rate
- bond rate
- bonus rates
- borrowing rate
- bridge rate
- broken cross rates
- broker loan rate
- bulk cargo rate
- burden rate
- buyer's rate
- buying rate
- cable rates
- call rate
- call loan rate
- call money rate
- capacity rate
- capital gain rate
- capitalization rate
- carload rate
- carrier rate
- carrying over rate
- cash rate
- ceiling rate
- central rate
- cheque rate
- check rate
- class rate
- clearing rate
- closing rate
- collection rate
- column rate
- combination rate
- combination freight rate
- combination through rate
- combined rate
- commercial bank lending rates
- commission rate
- commitment rate
- commodity rate
- common freight rate
- compensation rate
- compound growth rate
- composite rate
- concessionary interest rate
- conference rate
- consumption rate
- container rate
- contango rate
- conventional rate
- conventional rate of interest
- conversion rate
- cost rate
- coupon rate
- credit rates
- cross rate
- cross-over discount rate
- crude rate
- curb rate
- currency rate
- current rate
- current rate of exchange
- customs rate
- cutback rate
- daily rate
- daily wage rate
- day rate
- death rate
- deck cargo rate
- default rate
- demand rate
- demurrage rate
- departmental overhead rate
- deposit rate
- deposit interest rate
- depreciation rate
- discharging rates
- discount rate
- dispatch rate
- distress rate
- dividend rate
- double exchange rate
- downtime rate
- drawdown rate
- drawing rate
- dual rate
- duty rate
- earned rate
- earning rate
- economic expansion rate
- economic growth rate
- effective rate
- effective rate of return
- effective annual rate
- effective exchange rate
- effective tax rate
- employment rate
- enrollment rate
- equalizing discount rate
- equilibrium exchange rate
- equilibrium growth rate
- estimated rate
- euro-dollar exchange rate
- evaluated wage rate
- exchange rate
- exchange rate to the dollar
- existing rates
- exorbitant rate
- exorbitant interest rate
- expansion rate
- expenditure rate
- export rate
- express rate
- extraction rate
- face interest rate
- failure rate
- fair rate of exchange
- favourable rate
- final rate
- financial internal rate of return
- fine rate
- first rate
- fixed rate
- fixed rate of exchange
- fixed rate of royalty
- fixed interest rate
- flat rate
- flexible exchange rate
- floating rate
- floating exchange rate
- floating interest rate
- floating prime rate
- floor rate of exchange
- fluctuant rate
- fluctuating rate
- forced rate of exchange
- foreign rate
- foreign exchange rate
- forward rate
- forward exchange rate
- free rate
- free exchange rate
- freight rate
- future rate
- general rates
- general rate of profit
- general cargo rates
- going rate
- going market rate
- going wage rates
- goods rate
- graduated rate
- group rate
- growth rate
- guaranteed wage rate
- handling rate
- high rate
- high rate of exchange
- high rate of productivity
- higher rate
- hiring rate
- hotel rates
- hourly rate
- hourly wage rate
- hurdle rate
- illness frequency rate
- import rate
- incidence rate
- income tariff rates
- increment rate
- individual tax rate
- inflation rate
- info rate
- inland rate
- insurance rate
- insurance premium rate
- interbank rate
- interbank overnight rate
- interest rate
- interest rate on loan capital
- internal rate of return
- job rates
- jobless rate
- key rates
- labour rates
- leading rate
- legal rate of interest
- lending rate
- less-than-carload rate
- liner rates
- liner freight rates
- loading rates
- loan rate
- loan-recovery rate
- local rate
- Lombard rate
- London Interbank Offered Rate
- London money rate
- long rate
- low rate
- lower rate
- margin rate
- marginal rate
- marginal tax rate
- marine rate
- marine transport rate
- market rate
- market rate of interest
- maximum rate
- maximum individual tax rate
- mean rate of exchange
- mean annual rate
- measured day rate
- members rate
- merchant discount rate
- minimum rate
- mixed cargo rate
- minimum lending rate
- minimum tax rate
- mobilization rate
- moderate rate
- monetary exchange rate
- money rate of interest
- money market rate
- monthly rate
- monthly rate of remuneration
- mortgage rate
- mortgage interest rate
- multiple rate
- multiple exchange rate
- municipal rates
- national rate of interest
- natural rate of growth
- natural rate of interest
- negative interest rate
- net rate
- New York interbank offered rate
- nominal interest rate
- nonconference rate
- nonresponse rate
- obsolescence rate
- occupational mortality rate
- offered rate
- official rate
- official rate of discount
- official exchange rate
- one-time rate
- opening rate
- open-market rates
- operating rate
- operation rate
- option rate
- ordinary rate
- output rate
- outstripping growth rate
- overdraft rate
- overhead rate
- overnight rate
- overtime rate
- paper rate
- parallel rate
- parcel rate
- par exchange rate
- parity rate
- par price rate
- part-load rate
- passenger rate
- pay rates
- pegged rate
- pegged exchange rate
- penalty rate
- penalty interest rate
- percentage rate of tax
- per diem rates
- personal income tax rate
- piece rate
- piecework rate
- port rates
- postal rate
- posted rate
- power rate
- preferential rate
- preferential railroad rate
- preferential railway rate
- present rate
- prevailing rate
- prime rate
- priority rates
- private rate of discount
- private market rates
- production rate
- profit rate
- profitability rate
- profitable exchange rate
- progressive rate
- proportional rate
- provisional rate
- purchase rates
- purchasing rate of exchange
- quasi-market rate
- rail rates
- railroad rates
- railway rates
- real economic growth rate
- real effective exchange rate
- real exchange rate
- real interest rate
- reciprocal rate
- redemption rate
- rediscount rate
- reduced rate
- reduced tax rate
- reduced withholding tax rate
- reference rate
- refinancing rate
- reject frequency rate
- remuneration rate
- renewal rate
- rental rate
- repo rate
- response rate
- retention rate
- retirement rate of discount
- royalty rate
- ruling rate
- sampling rate
- saving rate
- scrap frequency rate
- seasonal rates
- second rate
- sellers' rate
- selling rate
- settlement rate
- shipping rate
- short rate
- short-term interest rate
- sight rate
- single consignment rate
- soft lending rate
- space rate
- special rate
- specified rate
- spot rate
- stable exchange rate
- standard rate
- standard fixed overhead rates
- standard variable overhead rates
- standard wage rate
- statutory tax rate
- steady exchange rate
- step-down interest rate
- stevedoring rates
- stock depletion rate
- straight-line rate
- subsidized rate
- survival rate
- swap rate
- tariff rate
- tax rate
- taxation rate
- tax withholding rate
- telegraphic transfer rate
- temporary rate
- third rate
- through rate
- through freight rate
- time rate
- time wage rate
- today's rate
- top rate
- total rate
- trading rate
- traffic rate
- tramp freight rate
- transit rate
- transportation rate
- treasury bill rate
- turnover rate
- two-tier rate of exchange
- unacceptable rate
- unemployment rate
- uniform rates
- uniform business rate
- unofficial rate
- unprecedented rate
- utilization rate
- variable rate
- variable interest rate
- variable repo rate
- volume rate
- wage rate
- wage rate per hour
- wastage rate
- wear rate
- wear-out rate
- wholesale rate
- worker's rate
- year-end exchange rate
- zero interest rate
- zone rate
- rate for advances against collateral
- rate for advances on securities
- rate for cable transfers
- rate for a cheque
- rates for credits
- rates for currency allocations
- rate for loans
- rate for loans on collateral
- rate for mail transfers
- rate for telegraphic transfers
- rate in the outside market
- rate of accumulation
- rates of allocation into the fund
- rate of allowance
- rate of assessment
- rate of balanced growth
- rates of cargo operations
- rate of change
- rate of charge
- rate of commission
- rate of compensation
- rate of competitiveness
- rate of conversion
- rate of corporate taxation
- rate of cover
- rate of currency
- rates of currency allocation
- rate of the day
- rate of demurrage
- rate of dependency
- rate of depletion
- rate of deposit turnover
- rate of depreciation
- rate of development
- rate of discharge
- rate of discharging
- rate of discount
- rate of dispatch
- rate of duty
- rate of exchange
- rate of expenditures
- rate of expenses
- rate of foreign exchange
- rate of freight
- rate of full value
- rate of growth
- rate of increase
- rate of increment
- rate of inflation
- rate of input
- rate of insurance
- rate of interest
- rate of interest on advance
- rate of interest on deposits
- rate of investment
- rate of issue
- rates of loading
- rates of loading and discharging
- rate of natural increase
- rates of natural loss
- rate of option
- rate of pay
- rate of premium
- rate of price inflation
- rates of a price-list
- rate of production
- rate of profit
- rate of profitability
- rate of reduction
- rate of remuneration
- rate of return
- rate of return on capital
- rate of return on the capital employed
- rate of return on net worth
- rate of royalty
- rate of securities
- rate of stevedoring operations
- rates of storage
- rate of subscription
- rate of surplus value
- rate of taxation
- rate of turnover
- rate of unloading
- rate of use
- rate of wages
- rate of work
- rates on credit
- rate on the day of payment
- rate on the exchange
- rate per hour
- rate per kilometre
- at the rate of
- at the exchange rate ruling at the transaction date
- at a growing rate
- at a high rate
- at a low rate
- at present rates
- below the rate
- accelerate the rate
- advance the rate of discount
- align tax rates
- apply tariff rates
- boost interest rates
- boost long-term interest rates
- boost short-term interest rates
- charge an interest rate
- cut rates
- cut interest rates by a quarter point
- determine a rate
- establish a rate
- fix a rate
- grant special rates
- increase rates
- maintain high interest rates
- levy rates
- liberalize interest rates
- liberalize lending rates
- lower the rate of return
- mark down the rate of discount
- mark up the rate of discount
- prescribe rates
- quote a rate
- raise a rate
- reduce a rate
- reduce turnover rates of staff
- revise rates
- set rates
- slash interest rates
- step up the rate of growth
- suspend a currency's fixed rate
- upvalue the current rate of banknotes
- slow down the rate2. v1) оценивать, определять стоимость, устанавливать цену
- rate local and offshore funds -
16 année
année [ane]feminine noun• de première/deuxième année (School, university) first-/second-year* * *anenom féminin yearen début/fin d'année — early/late in the year
Phrasal Verbs:* * *ane nf* * *année ⇒ La mesure du temps nf year; l'année en cours this year, the current year; en quelle année le disque est-il sorti? what year was the album released?; année de naissance year of birth; il y a des années que je ne l'ai pas vue I haven't seen her for years; avec les années over the years; d'année en année year by year; d'une année à l'autre from one year to the next; l'année 1962 the year 1962; l'année Mozart the Mozart year; ces dix dernières années over the last ten years; il a fait une année de droit he has done one year of law; dans le courant de l'année in the course of the year; souhaiter la bonne année à qn to wish sb a happy new year; tout le long de l'année throughout the year; en quelques années within the space of a few years; dans quelques années in a few years; au début/à la fin de l'année at the beginning/at the end of the year; en début/fin d'année early/late in the year; (dans) les années 80 (in) the eighties; abonnement/location à l'année annual subscription/rent; il est décédé dans sa soixante-neuvième année he died in his sixty-ninth year.année bissextile leap year; année civile calendar year; année financière financial year GB, fiscal year US; année fiscale tax year; année de référence base year; année sabbatique sabbatical year; prendre une année sabbatique to take a one-year sabbatical; année sainte Holy Year; année scolaire school year; année séculaire last year of the century; année sidérale sidereal year; année solaire solar year; année tropique tropical year; année universitaire academic year; les Années folles the Roaring Twenties.ⓘ Année scolaire School holidays are fixed nationally, and an académie falls into one of three zones so that the starts and ends of holidays are staggered. The year lasts from early September to late June, and main breaks occur in early November (Toussaint), at Christmas and New Year, in February and Spring.[ane] nom féminin1. [division du calendrier] yearannée civile calendar ou civil year2. [date] yearannée de fabrication date ou year of construction3. [durée] yeartout au long de l'année, toute l'année all year long ou roundc'est une étudiante de troisième année she's a third-year student (UK), she's in her junior year (US)l'année scolaire/universitaire/judiciaire the school/academic/judicial year4. [célébration]5. [nouvel an]carte/souhaits de bonne année New Year card/wishes————————années nom féminin plurielles années 60/70 the sixties/seventies————————à l'année locution adverbiale -
17 liability
n1) обязанность; ответственность3) pl долги, задолженность, денежные обязательства4) бухг. пассив
- absolute liability
- acceptance liabilities
- accrued liabilities
- actual tax liability
- additional liabilities
- assessed tax liabilities
- bank liabilities
- business liabilities
- capital liabilities
- carrier's liability
- civil liability
- collective liability
- common law liability
- contingent liabilities
- contract liabilities
- contractual liabilities
- corporate liability
- corporate profits tax liability
- criminal liability
- cross liabilities
- current liabilities
- debt liability
- debtor's liability for payment of the borrowed funds
- deferred liabilities
- deposit liabilities
- direct liability
- eligible liabilities
- employer's liability
- estimated liabilities
- external liabilities
- financial liability
- fixed liabilities
- floating liabilities
- foreign liabilities
- full liability
- government liability
- gross liabilities
- imputed liability
- income tax liability
- indirect liability
- individual liability
- insurance liability
- interest sensitive liabilities
- internal liabilities
- joint liability
- joint and several liability
- licensee's liabilities
- licensor's liability
- legal liability
- limited liability
- liquid liabilities
- long-term liabilities
- material liability
- matured liabilities
- maturing liability
- maximum liability
- noncontractual liability
- noncurrent liabilities
- net liabilities
- off-balance-sheet liability
- other liabilities
- outstanding liabilities
- partnership liabilities
- payroll liabilities
- pension liabilities
- personal liability
- primary liability
- prime liability
- prior-year tax liability
- products liability
- proportional liability
- quick liabilities
- rate-sensitive liabilities
- reserve liability
- secondary liabilities
- secured liability
- short-term liabilities
- sight liability
- solo liability
- tax liability
- time liability
- total liabilities
- trade liabilities
- underwriting liability
- unfunded pension liability
- unlimited liability
- vicarious liability
- year's tax liability
- liability for compensation
- liability for damage
- liability for damages
- liability for debts
- liability for debts and torts
- liability for defects
- liability for endorsement
- liability for infringement
- liability for loss
- liability for partnership debts
- liabilities for settlements
- liability for tax
- liability of an acceptor
- liabilities of a bank
- liability of a carrier
- liability of a drawer
- liability of indemnity
- liability of infringement
- liability on a bill
- liability on a charter
- liability to compensate for damage
- liability to compensate for losses
- liabilities to creditors
- liability to furnish information
- liability to indemnify
- liability to insure
- liability to pay customs duties
- liability to provide maintenance
- liabilities to stockholders
- liabilities under a contract
- without liability
- accept liability
- accrue liabilities
- admit liability
- assume liability
- break down liabilities
- calculate tax liability
- carry as liability
- clear the current liability
- clear off liabilities
- contract liabilities
- create liability
- deny liability
- discharge liabilities
- discharge from liability
- discharge from liabilities
- disclaim liability
- enjoy limited liability
- establish liability
- exclude liability
- exempt liability
- extend liability
- fail to one's liabilities
- fail to meet liabilities
- free from liability
- have liability on a bill
- incur liability
- incur liabilities
- involve liability
- limit liability
- meet liabilities
- minimize tax liability
- modify liabilities
- pay liabilities
- plug the state's unfunded pension liability
- release from liability
- relieve from liability
- repay liabilities
- repudiate liability
- service one's liabilities
- shoulder liability
- take liability upon oneself
- understate tax liability
- undertake liabilityEnglish-russian dctionary of contemporary Economics > liability
-
18 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? -
19 rok
Ⅰ m (G roku, N pl lata) 1. (jednostka rachuby czasu) year- rok bieżący/miniony a. przeszły a. zeszły/przyszły the current/past a. last/next year- dobry/zły/tragiczny rok a good/bad/tragic year- rok urodzenia the year of birth- jestem z 1949 roku I was born in 1949- to się wydarzyło w roku 1965 it happened in 1965- w tym roku pojedziemy do Włoch/zaczniemy budowę domu we’re going to Italy/starting to build a house this year- odwiedzam/zapraszam ich co rok a. co roku a. rok w rok I go to visit them/I invite them every year- raz do a. w roku wyjeżdża na wakacje/chodzi do dentysty once a year she would go on holiday/visit a dentist- dzieci przychodziły na świat rok po roku children came into the world year in year out- powierzchnia/liczba mieszkańców wyspy maleje z roku na rok a. z każdym rokiem the surface area/population of the island is getting smaller by the year- w ciągu tego roku/ostatnich lat udało mi się zaoszczędzić trochę pieniędzy within this year/the last few years I managed to put by some money- lata trzydzieste/pięćdziesiąte the thirties/fifties- akcja powieści rozgrywa się w latach czterdziestych XVIII wieku the action of the novel is set in the 1740s- w połowie lat osiemdziesiątych sytuacja zmieniła się in the mid-80s the situation changed2. (każde kolejne 365 dni) year- ile masz lat? how old are you?- jutro zaczynasz trzydziesty pierwszy rok życia tomorrow you’ll be thirty one- Basia wygląda/nie wygląda na swoje lata Basia certainly looks/doesn’t look her age- kobiety lubią ujmować sobie lat women like to deduct a few years from their age- nie dodawaj sobie lat don’t exaggerate your age- między nimi jest rok różnicy there’s a year’s difference between them- szkoda, że nie przyjechaliście rok/kilka lat wcześniej it’s a pity you didn’t come a year/a few years earlier- to było chyba dwa lata temu, a może przed rokiem I think it was two years ago, or maybe just a year- jutro upływa rok od jego śmierci/przyjazdu it’s a year tomorrow since his death/arrival- został skazany na pięć lat więzienia he was sentenced to five years imprisonment- minęło trzy i pół roku od tamtego wydarzenia three years and six months have passed since that event- minęło już trzy i pół roku odkąd tu mieszkamy we’ve been living here for three and a half years- za rok wychodzę za mąż I’m getting married in a year a. year’s time- za trzy lata skończy studia he will have finished his studies in three years- w rok po ślubie urodziła bliźniaki a year after getting married she had twins- lata mijają a. płyną the years pass- już rok z okładem a. z czymś temu obiecał do mnie zadzwonić a year or so a. just over a year ago he promised to phone me- sprowadziliśmy się tu przed dwoma laty we moved here two years ago3. Uniw. year- niższe/wyższe lata junior/senior years- jestem na trzecim roku prawa I’m in my third year of law- byliśmy na jednym roku we were in the same year- (po)zostać na drugi rok a. powtarzać rok to repeat a year of the course of study- przez chorobę stracił rok because of his illness he missed a year of his course of study4. (studenci) year- kolega z roku a colleague from the same class a. year at university- bal dla trzeciego roku a ball for the third year studentsⅡ lata plt (długi nieokreślony odcinek czasu) od lat for years- dyskusja/konflikt trwa od lat the discussion/conflict has lasted for years- na lata for years- to inwestycja/praca na lata this is an investment/work for years- ten odkurzacz starczy ci na lata this vacuum cleaner will last you for years- po latach years later- po latach przeczytałam tę książkę na nowo/ponownie odwiedziłam to miasto years later I reread that book/revisited that town- latami a. przez długie lata for years- latami a. przez lata marzyliśmy o własnym domu/podróży dookoła świata for years we dreamt of our own house/travelling around the world- przed laty a. dawnymi laty years ago- przed laty a. dawnymi laty była tu cukiernia years ago there was a cake shop here- z latami a. z biegiem lat with the years- z latami a. z biegiem lat nasza znajomość zmieniła się w przyjaźń with the years our acquaintanceship developed into friendship- ostatnimi laty over recent years- ostatnimi laty bardzo się postarzała in recent years she has really aged- od niepamiętnych lat from time immemorial- znamy się od niepamiętnych lat we’ve known each other for ages- rok bazowy Fin. base year- rok finansowy Fin. fiscal a. financial year- rok gospodarczy Ekon. production year- rok gwiazdowy Astron. sidereal year- rok jubileuszowy jubilee year- rok kalendarzowy calendar year- rok obrachunkowy Ekon. financial year- rok pański Anno Domini, AD- roku pańskiego 1812. the year of our Lord, 1812- rok podatkowy Fin. tax year- rok przestępny leap year- rok szkolny Szkol. school year- rok świetlny Astron. light year- rok zerowy Uniw. foundation year, pre-freshman year US- rok zwrotnikowy Astron. solar year, tropical year- lata dziecinne childhood- lata młodzieńcze youth- lata dojrzałe adulthood- lata podeszłe old age- lata matuzalowe a. matuzalemowe advanced years- Rok Święty Relig. Holy Year■ Nowy Rok the New Year- Szczęśliwego Nowego Roku! A Happy New Year!- Do siego roku! A Happy New Year!- mieć swoje lata to be no spring chicken pot.- Sto lat! (formuła życzeń urodzinowych) many happy returns (of the day); (piosenka śpiewana jubilatom) ≈ For he’s/she’s a jolly good fellow!* * *( decl like nt in pl) yearw zeszłym/przyszłym roku — last/next year
rok szkolny/akademicki — school/academic year
z roku na rok — year in, year out
* * *mipl. lata Gen. lat year; co rok(u) every year, annually; raz do roku l. raz na rok once a year; dwa razy do roku twice a year; ponad rok (temu) over one l. a year (ago); przez cały rok all year long; przez okrągły rok all the year round; rok temu a year ago; rok po roku l. z roku na rok year in, year out; pod koniec roku at the end of the year, towards the end of the year; przed upływem roku before the year is out; w lutym/kwietniu zeszłego/przyszłego roku last/next February/April; w nadchodzącym roku in the coming year; w piętnastym roku życia at fifteen (years old); w połowie roku at midyear; dobry rok (dla czegoś) vintage year (for sth); rok akademicki academic year; rok budżetowy budget year; rok finansowy l. obrachunkowy financial year; rok kalendarzowy calendar year; rok podatkowy tax year; rok przestępny leap year, bissextile; rok szkolny school year; rok świetlny astron. light year; Rok Święty Holy Year; rok zwrotnikowy astronomical year, solar year; rok zwykły (= nieprzestępny) common year; nowy rok (= nadchodzący l. niedawno rozpoczęty) New Year; Nowy Rok ( 1 stycznia) New Year's Day; powitać nowy rok see in the New Year; Szczęśliwego Nowego Roku! Happy New Year!; Roku Pańskiego Anno Domini, in the year of our Lord; pora roku season; minął rok a year passed; por. lata.The New English-Polish, Polish-English Kościuszko foundation dictionary > rok
-
20 flow-through shares
фин. проточные акции* Details of the Flow-Through Shares (FTSs) and Flow-Through Warrants (FTWs) Subscribed.http:www.greaterkwchamber.com/market_watch_flowthru_Jun04.shtmlFlow-Through shares are one of the few remaining tax-assisted investment vehicles available to investors in Canada. Flow-Through Limited Partnerships are tax-advantaged vehicles designed to invest in a portfolio of flow-through shares, usually issued by resource-based companies. Since the introduction of the tax system in 1954, the Canadian government has been working on additional ways to encourage exploration and development in the resource sector. In the 1993 Federal budget, the government allowed certain investors to deduct exploration expenses against income. Since that time there has been a dramatic increase in exploration activity.Flow-through shares do not exist to circumvent any tax rules or to take advantage of any loopholes in the Tax Act. These flow-through shares benefit from certain provisions within the Tax Act that were explicitly created by government, as mentioned above.There are actually three advantages created by flow-through shares, with respect to taxation. The primary benefit of flow-through share investing is the ability of the investment to convert income, in the current year, into capital gains in future years. With the preferential tax treatment of capital gains over income, there is an immediate benefit to the investor. The second is that a tax deferral is created.It is assumed, unless in a highly inflationary environment, that if one can defer the payment of taxes to a later date, that individual has gained a definite advantage. The third advantage created is through tax efficiency. The purchase and subsequent tax credit creates an ACB or adjusted cost base of zero. This is part of the first advantage, whereby income is converted into capital gains. However, there is an added advantage with this conversion. It allows an individual to benefit from capital losses, those losses that have accumulated from past investments in non-registered accounts, by creating capital gains that can be partially or fully offset by those losses.In evaluating tax shelters, it is important to evaluate the tax shelter in the same way as a non-tax shelter investment. That is to say legal and accounting advisers should be consulted and the investment should be examined from a business risk and return point of view. For example, with a real estate investment, the real estate market in the target area should be examined. It may not make a lot of sense to acquire real estate, even if tax sheltered, in a market which is declining.
См. также в других словарях:
tax straddle — Technique used in futures and options trading to create tax benefits. For example, an investor with a capital gain takes a position creating an artificial offsetting loss in the current tax year and postponing a gain from the position until the… … Financial and business terms
current income — For income tax purposes, income for the current tax year. See Supplee v Magruder (DC Md) 36 F Supp 722 … Ballentine's law dictionary
Tax system in China — Taxes provide the most important revenue source for the Government of the People s Republic of China. As the most important source of fiscal revenue, tax is a key economic player of macro economic regulation, and greatly affects China s economic… … Wikipedia
Tax forms in the United States — are used by taxpayers and tax exempt organizations to report financial information to the Internal Revenue Service (IRS). They are used to report income and calculate taxes owed to the government of the United States. TOC Federal tax forms 990… … Wikipedia
The Fellowship (Christian organization) — For other groups of similar name, see The Fellowship. Fellowship Foundation Formation 1935 Headquarters Cedars, a mansion in Arlington, Virginia[1] Associate Director Douglas Coe … Wikipedia
Tax protester history — A tax protester, in the United States, is a person who denies that he or she owes a tax based on the belief that the constitution, statutes, or regulations do not empower the government to impose, assess or collect the tax. The tax protester may… … Wikipedia
Tax haven — A tax haven is a place where certain taxes are levied at a low rate or not at all. Individuals and/or firms can find it attractive to move themselves to areas with lower tax rates. This creates a situation of tax competition among governments.… … Wikipedia
year — noun 1 period of 12 months; period from January till December ADJECTIVE ▪ last, past ▪ The chart shows our performance over the past year. ▪ past, preceding, previous, recent … Collocations dictionary
Current liability — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Tax Increase Prevention and Reconciliation Act of 2005 — The Tax Increase Prevention and Reconciliation Act of 2005 (or TIPRA, USPL|109|222, USStat|120|345) was enacted on May 17, 2006. This bill prevents several tax provisions from sunseting in the near future. The two most notable pieces of the bill… … Wikipedia
The Church of Jesus Christ of Latter-day Saints — Classification Latter Day Saint movement Theology Nontrinitarian, Mormonism Governance … Wikipedia