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1 related accounts
Банковское дело: Соответствующие счета -
2 related undertakings
связанное предприятие
Означает аффилированные предприятия в рамках значения статьи 41 директивы седьмого совета 83/349/eec от 13 июня 1983 года, на основании статьи 44(2)(g) (*) соглашения о консолидированных счетах (2), и/или ассоциированные предприятия в рамках значения статьи 33(1), и/или предприятия, принадлежащие одним и тем же акционерам (Директива 2003/55/ЕС).
[Англо-русский глосcарий энергетических терминов ERRA]EN
related undertakings
Means affiliated undertakings, within the meaning of article 41 of the seventh council Directive 83/349/eec of 13 june 1983 based on the article 44(2)(g) (*) of the treaty on consolidated accounts (2), and/or associated undertakings, within the meaning of article 33(1) thereof, and/or undertakings which belong to the same shareholders (Directive 2003/55/EC).
[Англо-русский глосcарий энергетических терминов ERRA]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > related undertakings
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3 accounts
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4 accountants, auditors, and related occupations
эк. тр. бухгалтеры, аудиторы и родственные специальности (раздел 160 в Словаре названий профессий; включает в себя 19 профессий)See:Dictionary of Occupational Titles, tax accountant, accountant, budget accountant, cost accountant, data processing auditor, property accountant, systems accountant, county or city auditor, internal auditor, tax auditor, bursar, chief bank examiner, revenue agent, auditor, controller, credit counselor, utility accounts director, credit analyst, investment analystАнгло-русский экономический словарь > accountants, auditors, and related occupations
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5 utility accounts director
эк. тр., ТЭК, амер. аналитик коммунальных компаний* (по DOT: специалист по анализу финансового положения коммунальной компании; обеспечивает информацией деятельность по установлению тарифов; относится к группе "бухгалтеры, аудиторы и родственные специальности")See:Англо-русский экономический словарь > utility accounts director
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6 development in compilation and related work in national accounts
совершенствование сбора информации и ее использования в ; национальных счетах ;Англо-Русский словарь финансовых терминов > development in compilation and related work in national accounts
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7 timing difference
Fina difference between the balances held on related accounts which is caused by differences in the timing of the input of common transactions. For example, a direct debit will appear on the bank statement before it is entered into the bank account. Knowledge of the timing difference allows the balances on the two accounts to be reconciled. -
8 Соответствующие счета
Banking: related accountsУниверсальный русско-английский словарь > Соответствующие счета
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9 absorbed account
Finan account that has lost its separate identity by being combined with related accounts in the preparation of a financial statement -
10 связанное предприятие
связанное предприятие
Означает аффилированные предприятия в рамках значения статьи 41 директивы седьмого совета 83/349/eec от 13 июня 1983 года, на основании статьи 44(2)(g) (*) соглашения о консолидированных счетах (2), и/или ассоциированные предприятия в рамках значения статьи 33(1), и/или предприятия, принадлежащие одним и тем же акционерам (Директива 2003/55/ЕС).
[Англо-русский глосcарий энергетических терминов ERRA]EN
related undertakings
Means affiliated undertakings, within the meaning of article 41 of the seventh council Directive 83/349/eec of 13 june 1983 based on the article 44(2)(g) (*) of the treaty on consolidated accounts (2), and/or associated undertakings, within the meaning of article 33(1) thereof, and/or undertakings which belong to the same shareholders (Directive 2003/55/EC).
[Англо-русский глосcарий энергетических терминов ERRA]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > связанное предприятие
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11 Kosten
Kosten I pl 1. GEN, RW cost (amount of money needed to pay for a thing, value in alternative uses); costs (money that must be spent regularly, e.g. running costs –laufende Kosten– for labour or energy); expenditure (Ausgaben; action of spending); expense, expenses (Ausgaben, Aufwand; money spent on a specific task, e.g. travel expenses); outlay (Auslagen, Barausgaben); charges (Aufwendungen, Nebenkosten); 2. WIWI cost • auf Kosten und Gefahr von RECHT, VERSICH, IMP/EXP on account and risk of • die Kosten steigen auf Milliardenhöhe GEN costs are running into billions • die Kosten tragen GEN bear the costs, defray the costs, meet the costs • die Kosten übernehmen GEN assume the expenses, meet the expenses, settle the expenses • für die Kosten aufkommen RW meet costs, defray costs, settle costs • Kosten auf bestimmten Konten verrechnen RW allocate costs to certain accounts • Kosten auf die entsprechenden Konten umlegen RW allocate costs to the appropriate accounts • Kosten auffangen FIN, RW absorb cost • Kosten aufgliedern FIN, RW break down expenses, itemize costs (Kosten aufschlüsseln) • Kosten bestimmten Konten zuordnen RW allocate costs to certain accounts • Kosten bewerten RW cost • Kosten, die für jmdn. steuerpflichtig sind STEUER costs taxable to sb • Kosten kontrollieren GEN control costs • Kosten per Nachnahme zu erheben GEN, LOGIS charges forward, ch. fwd (Lieferklausel) • Kosten sind per Nachnahme zu erheben GEN charge forward, Ch Fwd • Kosten umlegen RW assign costs, allocate costs • Kosten verrechnen RW allocate costs • Kosten (zeitlich) verteilen RW spread costs • Kosten zuweisen RW allocate costs • ohne Kosten RECHT, VERSICH no charges • sich an den Kosten beteiligen GEN, MGT share (in) the expenses Kosten II pl, Versicherung f und Fracht f (CI&F) GEN, IMP/EXP, LOGIS, VERSICH cost, insurance and freight, CI&F (Lieferklausel)* * *pl 1. < Geschäft> charge, cost, costs, expenditure, expense, expenses; 2. <Vw> costs ■ die Kosten steigen auf Milliardenhöhe < Geschäft> costs are running into billions ■ die Kosten tragen < Geschäft> bear the costs, defray the costs, meet the costs ■ die Kosten übernehmen < Geschäft> assume the expenses, meet the expenses, settle the expenses ■ für die Kosten aufkommen < Rechnung> meet costs, defray costs, settle costs ■ Kosten auf bestimmten Konten verrechnen < Rechnung> allocate costs to certain accounts ■ Kosten auf die geeigneten Konten umlegen < Rechnung> allocate costs to the appropriate accounts ■ Kosten aufschlüsseln <Finanz, Rechnung> break down expenses ■ Kosten bestimmten Konten zuordnen < Rechnung> allocate costs to certain accounts ■ Kosten kontrollieren < Geschäft> control costs ■ Kosten per Nachnahme zu erheben <Geschäft, Transp> Lieferklausel charges forward (ch. fwd) ■ Kosten sind per Nachnahme zu erheben < Geschäft> charge forward (Ch Fwd) ■ Kosten umlegen < Rechnung> assign costs, allocate costs ■ Kosten verrechnen < Rechnung> allocate costs* * *bedenken, Kosten
to think of the cost;
• j. testamentarisch (in seinem Testament) bedenken to remember (include) s. o. in one’s will.
Kosten
cost[s], (Auslagen) expense[s], expenditure, outlay, (Gebühren) charges, fees, (Preis) price, cost, (Spesen) charge[s];
• abzüglich der Kosten charges deducted, after deduction of charges (costs), less expenses (charges);
• alle Kosten eingeschlossen including all charges;
• auf eigene Kosten at one’s own expense;
• auf gemeinsame Kosten at joint expense, dividing [the] expenses;
• auf meine Kosten to my cost, at my expense;
• auf Kosten von at the expense of, to the derogation;
• auf Kosten der Allgemeinheit at public expense;
• auf Kosten des Gastwirts on the house;
• auf Kosten und Gefahr des Eigners at owner's expense and risk;
• auf Kosten der Qualität at the expense of quality;
• auf Kosten der Reederei at ship’s expenses;
• auf Kosten des Staates at public expense;
• aufgrund der Kosten owing to the expenses;
• ausschließlich der Kosten exclusive of costs;
• einschließlich der Kosten including costs;
• einschließlich Kosten, Versicherung und Fracht cost, insurance, freight (cif);
• frei von den Kosten free of charges, cost-free;
• gegen Erstattung der baren Kosten with out-of-pocket expense;
• mit Einschluss aller Kosten all expenses included;
• mit großen (hohen) Kosten verbunden at great cost, cost-effective;
• mit Kosten verknüpft involving expense;
• mit Rücksicht auf die Kosten in deference to cost;
• nach Abzug aller Kosten all charges paid, all expenses deducted;
• ohne Kosten no charge, (Protest) no protest, (Wechselaufdruck) no expense [to be incurred], without expenses;
• ohne Rücksicht auf die Kosten without regard to cost;
• ohne zusätzliche Kosten for no extra fare;
• unter Auferlegung der Kosten awarding (on payment of) the costs;
• unter Einschluss sämtlicher Kosten all costs included;
• unter Nachnahme der Kosten charges forwarded, expenses charged forward;
• unter Tragung der Kosten on payment of costs;
• zur Deckung der Kosten to cover the cost, in order to cover our expenses;
• zuzüglich der Kosten expenses not included (to be added);
• abnehmende Kosten decreasing costs;
• abschreibbare Kosten depreciable costs;
• abschreibungsfähige Kosten service cost;
• [steuerlich] absetzbare (abzugsfähige) Kosten (Einkommensteuererklärung) charges to be deducted, permissible (tax) expenses, deductible charges;
• abzurechnende Kosten off charges;
• aktivierte Kosten capitalized expenses (costs);
• allgemeine Kosten overhead [charges], operating (indirect, overhead) expenses, factory cost, burden, oncost (Br.);
• alternative Kosten opportunity costs;
• nicht in bar anfallende Kosten non-cash costs;
• gemeinsame anfallende Kosten (Fracht- und Passagierdienst) common expense;
• zukünftig anfallende Kosten future costs;
• im Gewerbebetrieb zwangsläufig anfallende Kosten expenses wholly and exclusively laid out for the purpose of the trade;
• angefallene Kosten costs incurred;
• bei der Versilberung tatsächlich angefallene Kosten actual expenses of realization of the assets;
• steil ansteigende Kosten skyrocketing (soaring) costs;
• anteilige Kosten proportional (proratable) cost;
• auferlegte Kosten taxable costs;
• aufgelaufene Kosten accrued (accumulated) charges, costs incurred (accrued), accrued costs;
• außergerichtliche Kosten extrajudicial costs;
• außerordentliche Kosten extra charges;
• außerordentliche und betriebsfremde Kosten extraordinary and outside expenditure;
• außerplanmäßige Kosten expenditure not budgeted for;
• bare Kosten out-of-pocket expenses;
• beeinflussbare Kosten controllable costs;
• von der Kostenstelle nicht beeinflussbare Kosten uncontrollable expenses;
• beitreibbare Kosten recoverable costs;
• nicht beitreibbare Kosten irrecoverable expense;
• auf die Lebensdauer eines Erzeugnisses berechnete Kosten life-cycle costs;
• besondere Kosten special charges;
• beträchtliche Kosten considerable costs, heavy expenses (costs);
• betriebsfixe Kosten standing expenses;
• bleibende Kosten basic expenditure;
• degressive Kosten regressive costs;
• direkte Kosten direct cost (expenses), traceable cost;
• diverse Kosten promiscuous charges, sundries;
• durchlaufende Kosten transit costs;
• durchschnittliche Kosten average expenses;
• effektive Kosten primary cost, actual cost (price);
• eingegangene Kosten expenses involved;
• einmalige Kosten non-recurrent costs (expenses, expenditure);
• eintreibbare Kosten recoverable costs;
• entstandene Kosten costs incurred (accrued), accrued charges (costs), expenditure occasioned, expenses accrued (incurred);
• bei der Konkursabwehr entstandene Kosten costs of resisting the bankruptcy proceedings;
• entstehende Kosten accruing costs;
• daraus entstehende Kosten costs arising from it;
• bei der Geschäftsführung notwendigerweise entstehende Kosten costs necessarily incurred in the conduct of business;
• nicht erfasste Kosten imputed cost;
• innerhalb von vier Tagen zu erstattende Kosten (Kostentabelle) four-day costs;
• erstattete Kosten reimbursed expenses;
• nicht anderseitig erstattete Kosten expenses not otherwise received;
• erstattungsfähige Kosten (Prozess) party and party (taxable) costs;
• nicht erstattungsfähige Kosten untaxable costs;
• erwachsende Kosten expenses incurred, accruing costs;
• daraus erwachsende Kosten costs attendant on;
• nicht faktorbezogene Kosten non-factor costs;
• fallende Kosten decreasing (declining) costs;
• fällige Kosten outstanding costs;
• feste (fixe) Kosten fixed charges (costs), constant (unavoidable) cost, standby costs, standing (overhead) expenses, overheads;
• [noch] nicht festgesetzte Kosten (Gericht) untaxable cost;
• feststehende (fixe) Kosten fixed (standby, assured) cost[s], expenses covered;
• festzusetzende Kosten costs to be taxed;
• generelle Kosten indirect cost;
• geschätzte Kosten estimated cost;
• in Rechnung gestellte Kosten billed costs;
• gleich bleibende Kosten constant costs, expense constants;
• große (hohe) Kosten heavy expenses, large overhead (US);
• indirekte Kosten indirect costs (expenses);
• individuelle Kosten private costs;
• kalkulatorische (kalkulierte) Kosten imputed cost, imputations;
• kapitalisierte Kosten capitalized costs (expenses);
• kleine Kosten petty expense, petties;
• komparative Kosten comparative costs;
• konstante Kosten constant (standing, standard) costs;
• kurzfristige Kosten short-run costs;
• laufende Kosten running (standing, general) charges, running (current, standing) expenses, economic (running) cost, cost in carrying business;
• leistungsabhängige Kosten direct (variable) costs;
• an der Grenze der Wirtschaftlichkeit (Rentabilität) liegende Kosten marginal (incremental) costs;
• mittelbare Kosten indirect costs;
• nachkalkulierte Kosten post-mortem cost;
• nicht nachprüfbare Kosten non-controllable costs;
• notwendige Kosten related cost;
• pauschalierte Kosten bunched cost;
• personelle Kosten employment costs;
• private Kosten internal effects, private cost;
• progressive Kosten progressive costs;
• proportionale Kosten proportional costs;
• nicht relevante Kosten sunk cost;
• rückläufige Kosten decreasing (declining) costs;
• sämtliche Kosten full costs;
• steil in die Höhe schießende Kosten skyrocketing costs;
• sonstige Kosten sundry expenses, sundries;
• spezifische (spezifizierte) Kosten special (direct) costs;
• nahe der Rentabilitätsgrenze stehende Kosten marginal (incremental) costs;
• in keinem Verhältnis stehende Kosten disproportionate expenses;
• steigende Kosten rising (increasing) costs, advancing prices;
• stellvertretende Kosten (Seeversicherung) substituted expenses;
• tatsächliche Kosten actual costs;
• übermäßige (überhöhte) Kosten excessive costs;
• auf Kapitalkonto übernommene Kosten capitalized costs;
• übliche Kosten usual charges;
• nicht umgelegte Kosten unapplied costs;
• auf den Tageswert umgerechnete Kosten adjusted costs;
• unerhebliche Kosten insignificant expenses;
• unerschwingliche Kosten enormous costs;
• ungewisse Kosten variable cost;
• unproduktive Kosten incidental expenses of production;
• untragbare Kosten prohibitive cost;
• unveränderliche Kosten constant costs;
• variable (veränderliche) Kosten variable (out-of-pocket) costs;
• proportionale variable Kosten average variable costs;
• veranschlagte Kosten estimated costs;
• verbundene Kosten composite costs;
• damit verbundene Kosten expense involved;
• mit der Anschaffung verbundene Kosten purchase-related costs;
• vereinbarte Kosten agreed costs;
• vermeidbare Kosten escapable cost;
• verschiedene Kosten sundry (miscellaneous) expenses, sundries;
• verzerrte Kosten distorted costs;
• volkswirtschaftliche Kosten external costs;
• voraussichtliche Kosten prospective costs;
• im Etat vorgesehene Kosten expenses provided for in the budget;
• vorkalkulierte Kosten standard (predetermined, scheduled, target) costs;
• wachsende Kosten growing expenditure;
• wechselnde Kosten variable cost (expenses);
• wirkliche Kosten actual cost (expense);
• zunehmende Kosten increasing (rising) cost;
• zusammengefasste Kosten pool cost;
• zusätzliche Kosten additional charges (expenses, costs), added costs, extra charges;
• Kosten der Abschreibung depreciation charges;
• Kosten nach Abschreibungen amortized cost;
• Kosten des Abtransportes transportation inland costs;
• Kosten vor Abzug des Bardiskonts billed cost;
• Kosten der Agenturunterhaltung agency costs;
• Kosten des Anlagevermögens asset costs;
• Kosten vor Anlauf der Fertigung starting-load cost;
• Kosten der Anschlusseinrichtung (telecom.) installation charges;
• Kosten für weitere Ausbildung advancement costs (US);
• Kosten und Auslagen charges, costs and expenses;
• Kosten des Beklagten defendant’s costs;
• Kosten der Bergung salvage cost (charges);
• Kosten bei voller Betriebsausnutzung capacity costs;
• Kosten für Betriebsbauten plant construction costs;
• Kosten der Betriebseinstellung (Betriebsstilllegung) shutdown costs;
• Kosten der Betriebsführung operating costs;
• Kosten der Buchführung (Buchhaltung) accounting (bookkeeping) costs;
• Kosten zum Buchwert amortized cost;
• Kosten der Bürounterhaltung office expenses;
• Kosten der Ernteeinbringung harvesting expenses;
• Kosten der Erstellung des Jahresberichts annual report costs;
• immaterielle Kosten und Erträge non-pecuniary costs and benefits;
• Kosten pro Exemplar per-copy costs;
• Kosten der Fabrikation work-in-process burden;
• Kosten für Fahrten zwischen Wohnung und Betrieb cost of travel between home and work;
• Kosten der Gebäudeerrichtung cost of a structure;
• Kosten der Geldbeschaffung cost of money;
• Kosten eines Gerichtsverfahrens costs of going to court;
• Kosten der Geschäftsführung executive expenses;
• laufende Kosten der Geschäftsführung expenses in carrying on business;
• Kosten der Geschäftsstelle agency cost;
• Kosten der staatlichen Gesundheitsfürsorge national health-care bill;
• Kosten der Gesundheitsvorsorge health-care costs;
• Kosten der Haushaltsführung (Haushaltung) household operating costs, household expenditure;
• Kosten der Instandhaltung cost of maintenance;
• Kosten der Kapitalausstattung capital equipment cost;
• Kosten des Konkursverfahrens cost of preserving and administering the bankrupt’s estate, bankruptcy costs, costs of adjudication;
• Kosten der Konkursverwaltung administration (official receiver’s) expenses;
• Kosten pro Kopf der Bevölkerung per capita costs;
• Kosten der Lagerhaltung holding costs, outlays for inventories, house charges (US);
• Kosten der Lebenshaltung cost of living;
• Kosten für Leichterung lighterage charges;
• Kosten des Liquidators liquidator’s expenses;
• Kosten des Löschens charges for unloading;
• Kosten der Luftfrachtbeförderung airfreight expenses;
• Kosten der Montage cost of erection, assembly costs;
• Kosten der Nachlassverwaltung expenses of administration;
• Kosten einer Projektdurchführung running costs of a project;
• Kosten für das Rangieren switching charges;
• erstattungsfähige Kosten eines Rechtsstreites costs as between party and party;
• Kosten der Rechtsverfolgung law costs;
• Kosten zum anderthalbfachen Satz double costs (cash);
• Kosten der Testamentserrichtung testamentary expenses;
• Kosten für den Umtausch (Währung) conversion costs;
• Kosten des Unterhalts eines Lastkraftwagens motor-van expenses (Br.);
• Kosten der Unterhaltung eines Kraftfahrzeuges automobile operating (maintenance) costs;
• Kosten zuzüglich Verdienstspanne cost-plus (US);
• Kosten der Vermögensverwaltung (Treuhänder) administration expenses;
• Kosten der Verpackung packaging costs;
• Kosten, Versicherung und Fracht cost, insurance and freight (cif);
• Kosten des Vertriebs marketing cost;
• Kosten der Verwaltung administrative expenditure;
• Kosten der gesamten Warenlieferung costs of goods sold;
• Kosten für immaterielle Werte intangible costs;
• Kosten der Wiederbeschaffung replacement cost;
• Kosten einer Wohnung housing price;
• Kosten der Zentrale head-office expense;
• Kosten der Zollabfertigung cost of customs clearance;
• Kosten sparend cost-saving (-cutting);
• Kosten abbremsen to put a stop to expenses;
• als Kosten abbuchen to enter as expenses;
• seine Kosten abrechnen (abziehen) to deduct one’s expenses;
• Kosten steuerlich absetzen to deduct costs;
• Kosten der Büromiete steuerlich absetzen to claim the cost of rent of premises as a deduction;
• Kosten abwälzen to pass costs on;
• Kosten auf die Kunden abwälzen to switch costs to the customer;
• für Kosten und Logis arbeiten to work for one’s board;
• jem. die Kosten aufbrummen to land s. o. with the costs;
• Kosten der Staatskasse aufbürden to award the costs against the state;
• Kosten auferlegen to allocate (order to bear, award) the costs;
• Kosten aufgliedern to itemize costs;
• Kosten gegeneinander aufheben to divide the costs between the parties;
• für die Kosten aufkommen to bear (meet, pay) the expenses;
• Kosten aufschlüsseln to break down expenses;
• Kosten aufteilen to apportion costs, to lump the expenses;
• sich die voraussichtlich entstehenden Kosten ausrechnen to reckon the probable costs;
• Kosten im Griff behalten to keep track of costs;
• zu den Kosten beitragen to contribute towards the costs;
• Kosten auferlegt bekommen to be condemned in (ordered to pay) the costs;
• Kosten in den Griff bekommen to control costs;
• Konto mit sämtlichen Kosten belasten to charge an account with all the expenses;
• Kosten berechnen to count (figure up, calculate, compute) the costs, to figure out (calculate) the expenses;
• sich auf jds. Kosten bereichern to get rich at s. one’s expense;
• Kosten berücksichtigen to consider the expense;
• Kosten bestreiten to bear the costs (expenses), to cover (meet, defray) the expenses;
• sich an den Kosten gleichmäßig beteiligen to contribute equally to the expense;
• sich an den Kosten schlüsselmäßig beteiligen to pool the expenses;
• Kosten bezahlen to quit costs;
• entstandene Kosten bezahlen to pay the costs incurred;
• für Kosten in Abzug bringen to allow for costs;
• als Kosten buchen to enter as expenses;
• Kosten über ein Konto buchen to charge an expense to an account;
• Kosten decken to cover (reimburse) the expenses;
• seine Kosten decken to get back one’s expenses, to pay its way, to get out without a loss;
• nicht einmal seine Kosten decken (hereinbekommen) not to clear one’s expenses;
• Kosten einrechnen to include expenses;
• Kosten einsparen to cut back on costs;
• über die Kosten entscheiden (Urteil) to carry costs;
• Kosten ermitteln to ascertain the costs;
• Kosten ersetzen to refund the costs;
• Kosten erstatten to refund (reimburse) the expenses;
• entstandene Kosten erstatten to reimburse the expenses incurred;
• Kosten festsetzen to fix (determine) the costs;
• beträchtliche Kosten aufgewandt haben to have gone to considerable expense;
• für Kosten aufzukommen haben to be liable for expenses;
• Kosten für Subventionen zu tragen haben to foot the subsidy bill;
• Kosten niedrig halten to hold (keep) down costs (expenses), to keep costs in line (a lid on costs), to control the expenditure;
• Kosten kalkulieren to cost-account;
• auf seine Kosten kommen to cover one’s expenses, to pay one’s way, to have a run for one’s money;
• Kosten nicht mehr verkraften können to run one’s costs through the roof;
• Kosten raketenartig ansteigen lassen to rocket costs;
• Kosten anwachsen lassen to pile on the expense;
• auf jds. Kosten leben to live at s. one’s expense, to sponge on s. o. (coll.);
• Kosten machen to be an (go to) expense, to involve expenses;
• jem. Kosten machen to put s. o. to expense;
• Kosten nachgehen to keep track of costs;
• Kosten nachprüfen to tax costs;
• Kosten niederschlagen to cancel the costs;
• Kosten reduzieren to cut costs;
• Kosten drastisch reduzieren to slash costs;
• Kosten scheuen to balk at an expense (fam.);
• keine Kosten scheuen to spare no expense (costs);
• mit weiteren (zusätzlichen) Kosten verbunden sein to involve additional charges;
• zu den Kosten verurteilt sein to be cast to pay the costs;
• Kosten senken to reduce (drive down) expenses (costs);
• Kosten sparen to save expenses;
• Kosten steigern to run up the costs;
• sich in Kosten stürzen to launch out [into expense], to put o. s. to charge, to go to expense;
• sich in große Kosten stürzen to go to great expense;
• sich mit jem. die Kosten teilen to go halves (share the expenses) with s. o.;
• sich in die Kosten von etw. mit jem. teilen to go shares with s. o. in the expense of s. th., to share with s. o. in the costs;
• Kosten tragen to defray the expense (charges), to pay for [the shot], to meet the expenses, to foot the bill, to pay the piper;
• alle Kosten für j. tragen to carry all expenses for s. o.;
• Kosten übernehmen to pay costs (expenses);
• entstandene Kosten übernehmen to pay the costs incurred;
• Hälfte der Kosten übernehmen to go halves with s. o.;
• gesamte Kosten einer Pensionsregelung übernehmen to pick up the entire cost of a pension plan;
• Kosten einer Reise übernehmen to defray the expenses of a trip;
• Kosten auf die Staatskasse übernehmen to charge an expense to the public debt;
• Kosten teilweise übernehmen to go halves with s. o.;
• Kosten eines Unternehmens übernehmen to bear the cost of an undertaking;
• Kosten umlegen to allocate (apportion) the costs, to divide expenses in equal proportions;
• Kosten auf die Vereinsmitglieder umlegen to assess members of a society for expenses;
• Kosten veranschlagen to evaluate (estimate) expenses, to figure up the costs;
• im Zeitpunkt der Entstehung als Kosten verbuchen to book expenses in the year of occurence;
• Kosten vergüten to reimburse expenses;
• überflüssige Kosten vermeiden to economize;
• Kosten unmittelbar auf die Abteilung verrechnen to charge cost directly to the department;
• Kosten verringern to reduce (cut down) costs;
• Kosten verteilen to spread the costs;
• Kosten über drei Jahre verteilen to amortize costs over a period of three years;
• Kosten verursachen to go to expense;
• große (hohe) Kosten verursachen to put to great (involve much) expense, to entail large expenditure;
• jem. große Kosten verursachen to put s. o. to great expense;
• zu den Kosten verurteilen to order (cast) to pay the costs;
• gestiegene Kosten ohne Verschlechterung der Wettbewerbssituation weitergeben to pass on rising cost without becoming uncompetitive;
• auf Kosten der Allgemeinheit unterhalten werden to be maintained at public expense;
• auf gemeinsame Kosten von Verleger und Autor veröffentlicht werden to be published at joint expense of publisher and author;
• zu den Kosten verurteilt werden to be ordered to pay the costs;
• Kosten nach sich ziehen to carry costs;
• hohe Kosten nach sich ziehen to involve great expense;
• Kosten zurückerstatten to refund (reimburse) expenses;
• Kosten gehen zulasten von costs to be borne by;
• Kosten spielen keine Rolle expense is no object.
Kosten, Versicherung und Fracht
cost, insurance and freight (cif) -
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 libro
m.1 book.libro de bolsillo (pocket-sized) paperbacklibro de cabecera bedside booklibro de cocina cookery booklibro de consulta reference booklibro de cuentos storybooklibro de ejercicios exercise booklibro electrónico electronic booklibro de familia = document containing personal details of the members of a familylibro de reclamaciones complaints booklibro de registro (de entradas) registerlibro verde green paper2 omasum.pres.indicat.1st person singular (yo) present indicative of spanish verb: librar.* * *1 (gen) book2 ZOOLOGÍA third stomach1 accounts\llevar los libros to do the bookkeepingcomo un libro abierto (con claridad) clearlylibro blanco PLÍTICA white paperlibro de bolsillo paperbacklibro de caja cash-booklibro de cocina cookery book, recipe book, US cookbooklibro de consulta reference booklibro de coro hymn booklibro de familia book recording details of births, marriages, etc. in a familylibro de horas book of hourslibro de reclamaciones complaints booklibro de texto textbooklibro de visitas visitors' book* * *noun m.* * *SM1) (=obra impresa) booklibro de cocina — cookery book, cookbook (EEUU)
libro encuadernado, libro en pasta — hardback (book)
libro escolar — (=informe) school report; [de texto] schoolbook
libro mágico, libro móvil — pop-up book
2) (=registro) bookllevar los libros — (Com) to keep the books o accounts
libro de caja — cash book, petty cash book
libro de familia — booklet containing family details (marriage, births) used for official purposes
libro de vuelos — (Aer) logbook
libro genealógico — (Agr) herd-book
3) (Pol)* * *1) (Impr) bookcolgar los libro — to quit (AmE) o (BrE) give up studying
ser (como) un libro abierto: eres un libro abierto — I can read you like a book
2) libros masculino plural (Fin)3) (Lit) ( parte) book•* * *= book, text.Ex. A bibliographic data base comprises a set of records which refer to documents (such as books, films, periodical articles or reports).Ex. The authors of this work have had experience behind both reference desks and classroom lecterns and have felt strongly the lack of an adequate text on the training and education of the reference librarian.----* actitud ante los libros = set about books.* acto relacionado con el libro = book event.* adicto a los libros = bookaholic.* adquisición de libros = book supply, book purchasing.* almacén de libros = book-warehouse.* amante del libro = book lover [booklover].* amor por el libro = book-fancying.* anuncio publicitario de un libro = advertising blurb.* arte del libro = bookmanship.* audiolibro = talking book, audiobook [audio book].* Ayuda Internacional de Libros (BAI) = Book Aid International (BAI).* bibliotecario encargado de libros raros = rare book libarian.* biblioteconomía relacionada con los libros raros = rare book librarianship.* cadena del libro, la = book chain, the.* caja para transportar libros = book bin.* capacidad para libros = book capacity.* carrito de los libros = book truck, book trolley.* catálogo de libros = booklist [book list].* catálogo de libros en venta = publication(s) list.* catálogo en forma de libro = bookform catalogue, book catalogue.* catálogo en forma de libro encuadernado = bound book form catalogue.* catálogo impreso en forma de libro = printed book catalogue.* ciencia del libro = bookmanship.* cinta adhesiva ancha para libros = book tape.* colección de libros = book collection.* colección de libros de derecho en una prisión = prison law library.* colección de libros de jardinería = gardening collection.* colección de libros donados = gift collection.* colección de libros raros = rare book collection, rare collection.* coleccionista de libros = book-collector.* colocador de libros = book shelver, shelver.* comercialización del libro = bookselling [book selling].* comercio del libro = bookselling [book selling], book trade [booktrade].* comercio del libro, el = book business, the.* compra de libros = book buying [book-buying], book supply, book purchasing.* comprador de libros = book buyer.* conciencia del libro = book-consciousness.* confección de libros = bookmaking [book making].* con la extensión de un libro = book-length.* con una extensión similar a la de un libro = book-length.* creación de los índices de un libro = back-of-the-book indexing, back-of-book indexing.* crisis de la industria del libro = book crisis.* crisis del libro = book crisis.* de la extensión de un libro = book-length.* depósito de libros = book depot.* deshojar un libro = tear + book.* devorador de libros = book-eating.* distribuidor de libros = book dealer.* donación de libros = gift collection, book endowment, book donation, book gift.* edición de libros = book publishing.* encuadernación de libros = bookbinding [book-binding].* en forma de libro = in book form.* en formato de libro moderno = in codex form.* especialista en conservación de libros = book conservation specialist.* estantería para libros = book racks.* etiqueta identificadora del libro = label.* exposición de libros = book display.* expositor de libros = book display stand.* fabricación de libros = bookmaking [book making].* feria del libro = book fair.* ficha de préstamo del libro = book card [bookcard].* formato libro = book form [bookform].* Fundación de Libros Panafricanos = Pan-African Book Foundation.* gastos de libros = book expenditure.* historia del libro = book history.* ilustración de libros = book illustration.* ilustrador de libros = book illustrator.* impresión de libros = book-printing.* impresor de libros = bookmaker.* índice de libro = book index.* industria de la edición de libros = book publishing industry.* industria del libro = book industry.* industria del libro, la = bookmaking industry, the.* interesado por los libros = book-conscious.* interés por los libros = awareness of books.* ISBN (Número Internacional Normalizado para Libros) = ISBN (International Standard Book Number).* ladrillos y libros = brick and book.* lector de libros = book reader.* libro antiguo = old book, antiquarian book, rare book.* libro azul = Blue book.* Libro Blanco = White Paper.* libro científico = scientific book, scholarly book.* libro comercial = trade book.* libro como objeto = book-object.* libro con estructura plegable = pop-up book.* libro con ilustraciones = picture book.* libro conmemorativo = keepsake.* libro con precio de venta fijado = net book.* libro con precio de venta no fijado = non-net book.* libro de arte = art book.* libro de artista = livre d'artiste, artist's book.* libro de casos prácticos = case book.* libro de citas = citator.* libro de cocina = book on cookery, cookbook.* libro de codificación = codebook.* libro de consulta en sala = reserve room book.* libro de contabilidad = ledger.* libro de cuentas = account book.* libro de derecho = law book.* libro de divulgación científica = popular science book.* libro de ejercicios = workbook [work-book].* libro de empresa = organisation manual.* libro de estudio = study book.* libro de firmas = guest book [guestbook].* libro de historia = history book.* libro de hojas de palmera = palm leaf book.* libro de honor = guest book [guestbook].* libro de jardinería = gardening book.* libro de la biblioteca = library book.* libro de literatura no ficticia = non-fiction book.* libro de lujo = gift book.* libro de mayor venta = bestseller [best seller/best-seller].* libro de melodías = tunebook.* libro de navegación = book of navigation.* libro de notas = mark book.* libro de orígenes = studbook.* libro de pastas amarillas = yellow-back.* libro de prácticas = resource book.* libro de préstamo vencido = overdue book.* libro de recuerdo = keepsake.* libro de regalo = gift book.* libro de registro = accessions register, accessions book, accessions ledger.* libro de registro de entrada y salida de cartas = letterbook [letter book].* libro de reglas de un juego = rulebook.* libro de sermones = lectionary.* libro de sobremesa = coffee-table book.* libro de texto = school book, text, textbook [text book].* libro de texto de una asignatura = set course book.* libro de texto escolar = school text.* libro de viajes = travel book, travelogue [travelog, -USA].* libro educativo = educational book.* libro electrónico = electronic book (e-book/ebook).* libro encuadernado en tapa = hard book cover, hardback cover, hardback book.* libro en rústica = paperback, paperback book, paperbound book, trade paperback, pocketbook.* libro esencial = bedside book.* libro fantasma = dummy book.* libro ficticio = dummy book.* libro físico = physical book.* libro fotolitografiado = photolitho book.* libro frágil = brittle book.* libro genealógico = studbook.* libro grabado en audio = talking book, audiobook [audio book].* libro hablado = talking book, audiobook [audio book].* libro homenaje = Festschrift [Festschriften, -pl.], commemorative volume, memorial volume.* libro ilustrado = livre d'artiste, illustrated book.* libro impreso = press book, printed book.* libro impreso en pastas duras = board book.* libro infantil = children's book.* libro juvenil = young people's book, juvenile book.* libro litográfico = lithographed book.* libro litúrgico = liturgical work.* libro más vendido = bestseller [best seller/best-seller], blockbuster.* libro miniatura = miniature book.* libro narrativo = fictional book.* libro para empollar = crammer.* libro parlante = talking book, audiobook [audio book].* libro prohibido = banned book.* libro raro = rare book.* libro reservado = reserved book.* libros = book material.* libro sagrado = sacred book, sacred scripture.* Libros Americanos en Rústica en Venta = Paperbound Books in Print.* Libros Británicos en Rústica en Venta = Paperbacks in Print.* Libros Británicos en Venta = British Books in Print.* Libros de Texto para Africa (TAP) = Textbooks for Africa (TAP).* libros en venta = books in print.* libro sonoro = talking book, audiobook [audio book].* libros sobre curiosidades = curiosa.* libro táctil = tactile book.* libro táctil de dibujos = tactile picture book.* libro tipográfico = letterpress book.* libro trofeo de guerra = trophy book.* libro verde = green paper.* lista de libros = booklist [book list].* lista de libros enviados a encuadernar = bindery list.* lomo del libro = book spine.* máquina de coser libros = book-sewing machine.* maquina de grapar libros = book-stapling machine.* mercado del libro, el = book market, the.* movimiento de libros = bookshift.* mundo del comercio del libro = book-trade life.* mundo del libro, el = book world, the.* mutilación de libros = book mutilation.* no debes juzgar un libro por el color de sus pastas = don't judge a book by its cover, don't judge a book by its cover.* novelas o libros que se compran en el supermercado = self-help.* obsesionado con los libros = bookaholic.* obseso con los libros = bookaholic.* parásito del libro = book insect.* piojo de los libros = booklouse [booklice, -pl.].* posesión de libros propios = book ownership.* presentación de libros = book talk [booktalk/book-talk].* prestamista de libros = book lender.* préstamo de libros = book lending, checking out books.* prestar un libro = check out + book.* presupuesto para la compra de libros = book funds [bookfunds].* presupuesto para libros = book budget.* proceso técnico del libro = book preparation, book processing.* producción de libros = book production, book publishing.* promoción de libros = book promotion.* quema de libros = book burning.* que no es libro de texto = non-textbook.* recensión de libros = reviewing.* relacionado con la promoción de libros = book-promotional.* relacionado con los libros = book-related.* reproducción ilegal de libros = book piracy.* reserva de libro = book reservation.* reserva de libros = reserve book room.* reservar libros = reserve + books.* retirar un libro en préstamo = check out + book.* rincón del libro = book corner.* robo de libros = book stealing, book theft.* sacar libro en préstamo = borrow + book.* sala de libros raros = rare book room.* saldo del libro de cuentas = account book balance.* sección de libros en rústica = paperback rack.* seleccionador de libros = book selector.* selección de libros = book selection.* sello para libros = book stamp.* ser como un libro abierto = be an open book.* ser un libro abierto = be an open book.* servicio de libros a domicilio = homebound service.* servicio relacionado con los libros = book service.* sistema antirrobo de libros = book security system, library security system.* sistema de detección de libros = book detection system.* sociedad sin libros = bookless society.* soporte de libro = book support.* suministro de libros = book supply.* traslado de libros = bookmove.* vale canjeable por un libro = book token.* venta de libros = bookselling [book selling].* * *1) (Impr) bookcolgar los libro — to quit (AmE) o (BrE) give up studying
ser (como) un libro abierto: eres un libro abierto — I can read you like a book
2) libros masculino plural (Fin)3) (Lit) ( parte) book•* * *= book, text.Ex: A bibliographic data base comprises a set of records which refer to documents (such as books, films, periodical articles or reports).
Ex: The authors of this work have had experience behind both reference desks and classroom lecterns and have felt strongly the lack of an adequate text on the training and education of the reference librarian.* actitud ante los libros = set about books.* acto relacionado con el libro = book event.* adicto a los libros = bookaholic.* adquisición de libros = book supply, book purchasing.* almacén de libros = book-warehouse.* amante del libro = book lover [booklover].* amor por el libro = book-fancying.* anuncio publicitario de un libro = advertising blurb.* arte del libro = bookmanship.* audiolibro = talking book, audiobook [audio book].* Ayuda Internacional de Libros (BAI) = Book Aid International (BAI).* bibliotecario encargado de libros raros = rare book libarian.* biblioteconomía relacionada con los libros raros = rare book librarianship.* cadena del libro, la = book chain, the.* caja para transportar libros = book bin.* capacidad para libros = book capacity.* carrito de los libros = book truck, book trolley.* catálogo de libros = booklist [book list].* catálogo de libros en venta = publication(s) list.* catálogo en forma de libro = bookform catalogue, book catalogue.* catálogo en forma de libro encuadernado = bound book form catalogue.* catálogo impreso en forma de libro = printed book catalogue.* ciencia del libro = bookmanship.* cinta adhesiva ancha para libros = book tape.* colección de libros = book collection.* colección de libros de derecho en una prisión = prison law library.* colección de libros de jardinería = gardening collection.* colección de libros donados = gift collection.* colección de libros raros = rare book collection, rare collection.* coleccionista de libros = book-collector.* colocador de libros = book shelver, shelver.* comercialización del libro = bookselling [book selling].* comercio del libro = bookselling [book selling], book trade [booktrade].* comercio del libro, el = book business, the.* compra de libros = book buying [book-buying], book supply, book purchasing.* comprador de libros = book buyer.* conciencia del libro = book-consciousness.* confección de libros = bookmaking [book making].* con la extensión de un libro = book-length.* con una extensión similar a la de un libro = book-length.* creación de los índices de un libro = back-of-the-book indexing, back-of-book indexing.* crisis de la industria del libro = book crisis.* crisis del libro = book crisis.* de la extensión de un libro = book-length.* depósito de libros = book depot.* deshojar un libro = tear + book.* devorador de libros = book-eating.* distribuidor de libros = book dealer.* donación de libros = gift collection, book endowment, book donation, book gift.* edición de libros = book publishing.* encuadernación de libros = bookbinding [book-binding].* en forma de libro = in book form.* en formato de libro moderno = in codex form.* especialista en conservación de libros = book conservation specialist.* estantería para libros = book racks.* etiqueta identificadora del libro = label.* exposición de libros = book display.* expositor de libros = book display stand.* fabricación de libros = bookmaking [book making].* feria del libro = book fair.* ficha de préstamo del libro = book card [bookcard].* formato libro = book form [bookform].* Fundación de Libros Panafricanos = Pan-African Book Foundation.* gastos de libros = book expenditure.* historia del libro = book history.* ilustración de libros = book illustration.* ilustrador de libros = book illustrator.* impresión de libros = book-printing.* impresor de libros = bookmaker.* índice de libro = book index.* industria de la edición de libros = book publishing industry.* industria del libro = book industry.* industria del libro, la = bookmaking industry, the.* interesado por los libros = book-conscious.* interés por los libros = awareness of books.* ISBN (Número Internacional Normalizado para Libros) = ISBN (International Standard Book Number).* ladrillos y libros = brick and book.* lector de libros = book reader.* libro antiguo = old book, antiquarian book, rare book.* libro azul = Blue book.* Libro Blanco = White Paper.* libro científico = scientific book, scholarly book.* libro comercial = trade book.* libro como objeto = book-object.* libro con estructura plegable = pop-up book.* libro con ilustraciones = picture book.* libro conmemorativo = keepsake.* libro con precio de venta fijado = net book.* libro con precio de venta no fijado = non-net book.* libro de arte = art book.* libro de artista = livre d'artiste, artist's book.* libro de casos prácticos = case book.* libro de citas = citator.* libro de cocina = book on cookery, cookbook.* libro de codificación = codebook.* libro de consulta en sala = reserve room book.* libro de contabilidad = ledger.* libro de cuentas = account book.* libro de derecho = law book.* libro de divulgación científica = popular science book.* libro de ejercicios = workbook [work-book].* libro de empresa = organisation manual.* libro de estudio = study book.* libro de firmas = guest book [guestbook].* libro de historia = history book.* libro de hojas de palmera = palm leaf book.* libro de honor = guest book [guestbook].* libro de jardinería = gardening book.* libro de la biblioteca = library book.* libro de literatura no ficticia = non-fiction book.* libro de lujo = gift book.* libro de mayor venta = bestseller [best seller/best-seller].* libro de melodías = tunebook.* libro de navegación = book of navigation.* libro de notas = mark book.* libro de orígenes = studbook.* libro de pastas amarillas = yellow-back.* libro de prácticas = resource book.* libro de préstamo vencido = overdue book.* libro de recuerdo = keepsake.* libro de regalo = gift book.* libro de registro = accessions register, accessions book, accessions ledger.* libro de registro de entrada y salida de cartas = letterbook [letter book].* libro de reglas de un juego = rulebook.* libro de sermones = lectionary.* libro de sobremesa = coffee-table book.* libro de texto = school book, text, textbook [text book].* libro de texto de una asignatura = set course book.* libro de texto escolar = school text.* libro de viajes = travel book, travelogue [travelog, -USA].* libro educativo = educational book.* libro electrónico = electronic book (e-book/ebook).* libro encuadernado en tapa = hard book cover, hardback cover, hardback book.* libro en rústica = paperback, paperback book, paperbound book, trade paperback, pocketbook.* libro esencial = bedside book.* libro fantasma = dummy book.* libro ficticio = dummy book.* libro físico = physical book.* libro fotolitografiado = photolitho book.* libro frágil = brittle book.* libro genealógico = studbook.* libro grabado en audio = talking book, audiobook [audio book].* libro hablado = talking book, audiobook [audio book].* libro homenaje = Festschrift [Festschriften, -pl.], commemorative volume, memorial volume.* libro ilustrado = livre d'artiste, illustrated book.* libro impreso = press book, printed book.* libro impreso en pastas duras = board book.* libro infantil = children's book.* libro juvenil = young people's book, juvenile book.* libro litográfico = lithographed book.* libro litúrgico = liturgical work.* libro más vendido = bestseller [best seller/best-seller], blockbuster.* libro miniatura = miniature book.* libro narrativo = fictional book.* libro para empollar = crammer.* libro parlante = talking book, audiobook [audio book].* libro prohibido = banned book.* libro raro = rare book.* libro reservado = reserved book.* libros = book material.* libro sagrado = sacred book, sacred scripture.* Libros Americanos en Rústica en Venta = Paperbound Books in Print.* Libros Británicos en Rústica en Venta = Paperbacks in Print.* Libros Británicos en Venta = British Books in Print.* Libros de Texto para Africa (TAP) = Textbooks for Africa (TAP).* libros en venta = books in print.* libro sonoro = talking book, audiobook [audio book].* libros sobre curiosidades = curiosa.* libro táctil = tactile book.* libro táctil de dibujos = tactile picture book.* libro tipográfico = letterpress book.* libro trofeo de guerra = trophy book.* libro verde = green paper.* lista de libros = booklist [book list].* lista de libros enviados a encuadernar = bindery list.* lomo del libro = book spine.* máquina de coser libros = book-sewing machine.* maquina de grapar libros = book-stapling machine.* mercado del libro, el = book market, the.* movimiento de libros = bookshift.* mundo del comercio del libro = book-trade life.* mundo del libro, el = book world, the.* mutilación de libros = book mutilation.* no debes juzgar un libro por el color de sus pastas = don't judge a book by its cover, don't judge a book by its cover.* novelas o libros que se compran en el supermercado = self-help.* obsesionado con los libros = bookaholic.* obseso con los libros = bookaholic.* parásito del libro = book insect.* piojo de los libros = booklouse [booklice, -pl.].* posesión de libros propios = book ownership.* presentación de libros = book talk [booktalk/book-talk].* prestamista de libros = book lender.* préstamo de libros = book lending, checking out books.* prestar un libro = check out + book.* presupuesto para la compra de libros = book funds [bookfunds].* presupuesto para libros = book budget.* proceso técnico del libro = book preparation, book processing.* producción de libros = book production, book publishing.* promoción de libros = book promotion.* quema de libros = book burning.* que no es libro de texto = non-textbook.* recensión de libros = reviewing.* relacionado con la promoción de libros = book-promotional.* relacionado con los libros = book-related.* reproducción ilegal de libros = book piracy.* reserva de libro = book reservation.* reserva de libros = reserve book room.* reservar libros = reserve + books.* retirar un libro en préstamo = check out + book.* rincón del libro = book corner.* robo de libros = book stealing, book theft.* sacar libro en préstamo = borrow + book.* sala de libros raros = rare book room.* saldo del libro de cuentas = account book balance.* sección de libros en rústica = paperback rack.* seleccionador de libros = book selector.* selección de libros = book selection.* sello para libros = book stamp.* ser como un libro abierto = be an open book.* ser un libro abierto = be an open book.* servicio de libros a domicilio = homebound service.* servicio relacionado con los libros = book service.* sistema antirrobo de libros = book security system, library security system.* sistema de detección de libros = book detection system.* sociedad sin libros = bookless society.* soporte de libro = book support.* suministro de libros = book supply.* traslado de libros = bookmove.* vale canjeable por un libro = book token.* venta de libros = bookselling [book selling].* * *A ( Impr) bookun libro de arquitectura/sobre el imperio romano a book on architecture/on the Roman Empireun libro de cocina a cookbook, a cookery book ( BrE)hablar como un libro (abierto) (con afectación) to use high-flown o highfalutin language; (con sensatez) to talk sense, know what one is talking aboutperder los libros to lose one's touch, lose the knack ( colloq)sabérselas por libro ( Chi); to know every trick in the book, know what one is talking about/doingser (como) un libro abierto to be an open bookno intentes negarlo, eres un libro abierto don't try to deny it, I can read you like a book o you're an open book1 ( Fin):llevaba los libro de la empresa I was keeping the books o doing the bookkeeping for the company2(lectura): no le gustan los libros he doesn't like readingCompuestos:pop-up book(preparado — por el gobierno) consultation document, white paper ( BrE); (— por una organización independiente) report, consultation documentminute bookpaperbacksu libro de cabecera (que lee en la cama) his bedtime reading; (que le es imprescindible) his bible ( colloq)cashbookreference book● libro de contabilidad or cuentasledgerbook of short storiesschool recordstyle guidebooklet recording details of one's marriage, children's birthdates, etcinstruction manualreaderteacher's bookprayer bookorder bookpoetry book, book of poemsnew titlecomplaints bookregisterhardbacktextbooktravel guidevisitors' book; guest bookdaybookstock book● libro mágico or mecánico or móvilpop-up bookgeneral ledger* * *
Del verbo librar: ( conjugate librar)
libro es:
1ª persona singular (yo) presente indicativo
libró es:
3ª persona singular (él/ella/usted) pretérito indicativo
Multiple Entries:
librar
libro
librar ( conjugate librar) verbo transitivo
1 ( liberar) libro a algn de algo ‹ de peligro› to save sb from sth;
‹de obligación/responsabilidad› to free sb from sth;◊ ¡Dios nos libre! God forbid!
2 ‹batalla/combate› to fight
librarse verbo pronominal:
librose de algo ‹de tarea/obligación› to get out of sth;
librose de un castigo to escape punishment;
se libró de tener que ayudarlo she got out of having to help him;
se libroon de morir asfixiados they escaped being suffocated;
librose de algn to get rid of sb
libro sustantivo masculino (Impr) book;
un libro de cocina a cookbook;
llevar los libros (Fin) to do the bookkeeping;
libro de bolsillo paperback;
libro de consulta reference book;
libro de escolaridad school record;
libro de familia booklet recording details of one's marriage, children's birthdates, etc;
libro de texto textbook
librar
I verbo transitivo
1 to free: me libró de un castigo, she let me off from a punishment
2 (una orden de pago) to draw
II vi (tener el día libre) libra los fines de semana, he has weekends off
libro sustantivo masculino book
Fin libro de cuentas, account book
Educ libro de texto, textbook
' libro' also found in these entries:
Spanish:
abajo
- abarquillarse
- agotada
- agotado
- analogía
- apaisada
- apaisado
- apéndice
- atravesarse
- baja
- bajo
- bastante
- bien
- bolsillo
- cabecera
- capítulo
- censurar
- cepillarse
- cita
- congratularse
- cualquiera
- cuerpo
- curiosidad
- datar
- de
- decir
- deformación
- desastre
- desgraciada
- desgraciado
- devolver
- diente
- divertida
- divertido
- divulgación
- edición
- ejemplar
- empalagosa
- empalagoso
- encuadernación
- entender
- feria
- ficha
- grabada
- grabado
- guía
- hincar
- hoja
- homenaje
- ilustrar
English:
about
- above
- abridged
- acknowledgement
- annual
- appearance
- audio
- autograph
- back
- base
- bash out
- be
- bed
- bind
- blockbuster
- body
- book
- bookmark
- bookrack
- bore
- boring
- bound
- bring out
- browse
- capture
- chapter
- coda
- come out
- content
- cookbook
- cookery book
- copy
- cover
- crease
- deadly
- deal with
- dedication
- derivative
- diary
- dip into
- dull
- early
- edit
- editor
- entitle
- escape
- exemplify
- exploit
- extract
- fall
* * *libro nm1. [impreso] book;un libro de aventuras a book of adventure stories;hablar como un libro to express oneself very clearly;Famser (como) un libro abierto to be an open booklibro de bolsillo (pocket-sized) paperback;libro de cabecera bedside book;libro de canciones song book;libro de cocina cookbook, Br cookery book;libro de consulta reference book;libro de cuentos storybook;libro de ejercicios workbook;libro electrónico electronic book;libro de estilo style guide;libro de himnos hymn book;libro de instrucciones instruction book o manual;Rel libro sagrado Book [in Bible];libro de texto textbook;libro de viajes travel book2. Pol paperlibro blanco white paper;libro verde green paper3. [registro] book;llevar los libros to keep the booksCom libro de caja cashbook; Com libro de contabilidad accounts book; Educ libro de escolaridad = book containing a complete record of a pupil's academic results throughout his or her time at school;libro de familia = document containing personal details of the members of a family;libro de oro visitors' book [for important guests];libro de pedidos order book;libro de reclamaciones complaints book;libro de registro (de entradas) register;libro de visitas visitors' book* * *m book;colgar los libros quit studying;hablar como un libro talk like a book, use highfalutin language* * *libro nm1) : booklibro de texto: textbook2) libros nmpl: books (in bookkeeping), accountsllevar los libros: to keep the books* * *libro n book -
14 kosten
Kosten I pl 1. GEN, RW cost (amount of money needed to pay for a thing, value in alternative uses); costs (money that must be spent regularly, e.g. running costs –laufende Kosten– for labour or energy); expenditure (Ausgaben; action of spending); expense, expenses (Ausgaben, Aufwand; money spent on a specific task, e.g. travel expenses); outlay (Auslagen, Barausgaben); charges (Aufwendungen, Nebenkosten); 2. WIWI cost • auf Kosten und Gefahr von RECHT, VERSICH, IMP/EXP on account and risk of • die Kosten steigen auf Milliardenhöhe GEN costs are running into billions • die Kosten tragen GEN bear the costs, defray the costs, meet the costs • die Kosten übernehmen GEN assume the expenses, meet the expenses, settle the expenses • für die Kosten aufkommen RW meet costs, defray costs, settle costs • Kosten auf bestimmten Konten verrechnen RW allocate costs to certain accounts • Kosten auf die entsprechenden Konten umlegen RW allocate costs to the appropriate accounts • Kosten auffangen FIN, RW absorb cost • Kosten aufgliedern FIN, RW break down expenses, itemize costs (Kosten aufschlüsseln) • Kosten bestimmten Konten zuordnen RW allocate costs to certain accounts • Kosten bewerten RW cost • Kosten, die für jmdn. steuerpflichtig sind STEUER costs taxable to sb • Kosten kontrollieren GEN control costs • Kosten per Nachnahme zu erheben GEN, LOGIS charges forward, ch. fwd (Lieferklausel) • Kosten sind per Nachnahme zu erheben GEN charge forward, Ch Fwd • Kosten umlegen RW assign costs, allocate costs • Kosten verrechnen RW allocate costs • Kosten (zeitlich) verteilen RW spread costs • Kosten zuweisen RW allocate costs • ohne Kosten RECHT, VERSICH no charges • sich an den Kosten beteiligen GEN, MGT share (in) the expenses Kosten II pl, Versicherung f und Fracht f (CI&F) GEN, IMP/EXP, LOGIS, VERSICH cost, insurance and freight, CI&F (Lieferklausel)* * *v < Geschäft> cost* * *bedenken, Kosten
to think of the cost;
• j. testamentarisch (in seinem Testament) bedenken to remember (include) s. o. in one’s will.
Kosten
cost[s], (Auslagen) expense[s], expenditure, outlay, (Gebühren) charges, fees, (Preis) price, cost, (Spesen) charge[s];
• abzüglich der Kosten charges deducted, after deduction of charges (costs), less expenses (charges);
• alle Kosten eingeschlossen including all charges;
• auf eigene Kosten at one’s own expense;
• auf gemeinsame Kosten at joint expense, dividing [the] expenses;
• auf meine Kosten to my cost, at my expense;
• auf Kosten von at the expense of, to the derogation;
• auf Kosten der Allgemeinheit at public expense;
• auf Kosten des Gastwirts on the house;
• auf Kosten und Gefahr des Eigners at owner's expense and risk;
• auf Kosten der Qualität at the expense of quality;
• auf Kosten der Reederei at ship’s expenses;
• auf Kosten des Staates at public expense;
• aufgrund der Kosten owing to the expenses;
• ausschließlich der Kosten exclusive of costs;
• einschließlich der Kosten including costs;
• einschließlich Kosten, Versicherung und Fracht cost, insurance, freight (cif);
• frei von den Kosten free of charges, cost-free;
• gegen Erstattung der baren Kosten with out-of-pocket expense;
• mit Einschluss aller Kosten all expenses included;
• mit großen (hohen) Kosten verbunden at great cost, cost-effective;
• mit Kosten verknüpft involving expense;
• mit Rücksicht auf die Kosten in deference to cost;
• nach Abzug aller Kosten all charges paid, all expenses deducted;
• ohne Kosten no charge, (Protest) no protest, (Wechselaufdruck) no expense [to be incurred], without expenses;
• ohne Rücksicht auf die Kosten without regard to cost;
• ohne zusätzliche Kosten for no extra fare;
• unter Auferlegung der Kosten awarding (on payment of) the costs;
• unter Einschluss sämtlicher Kosten all costs included;
• unter Nachnahme der Kosten charges forwarded, expenses charged forward;
• unter Tragung der Kosten on payment of costs;
• zur Deckung der Kosten to cover the cost, in order to cover our expenses;
• zuzüglich der Kosten expenses not included (to be added);
• abnehmende Kosten decreasing costs;
• abschreibbare Kosten depreciable costs;
• abschreibungsfähige Kosten service cost;
• [steuerlich] absetzbare (abzugsfähige) Kosten (Einkommensteuererklärung) charges to be deducted, permissible (tax) expenses, deductible charges;
• abzurechnende Kosten off charges;
• aktivierte Kosten capitalized expenses (costs);
• allgemeine Kosten overhead [charges], operating (indirect, overhead) expenses, factory cost, burden, oncost (Br.);
• alternative Kosten opportunity costs;
• nicht in bar anfallende Kosten non-cash costs;
• gemeinsame anfallende Kosten (Fracht- und Passagierdienst) common expense;
• zukünftig anfallende Kosten future costs;
• im Gewerbebetrieb zwangsläufig anfallende Kosten expenses wholly and exclusively laid out for the purpose of the trade;
• angefallene Kosten costs incurred;
• bei der Versilberung tatsächlich angefallene Kosten actual expenses of realization of the assets;
• steil ansteigende Kosten skyrocketing (soaring) costs;
• anteilige Kosten proportional (proratable) cost;
• auferlegte Kosten taxable costs;
• aufgelaufene Kosten accrued (accumulated) charges, costs incurred (accrued), accrued costs;
• außergerichtliche Kosten extrajudicial costs;
• außerordentliche Kosten extra charges;
• außerordentliche und betriebsfremde Kosten extraordinary and outside expenditure;
• außerplanmäßige Kosten expenditure not budgeted for;
• bare Kosten out-of-pocket expenses;
• beeinflussbare Kosten controllable costs;
• von der Kostenstelle nicht beeinflussbare Kosten uncontrollable expenses;
• beitreibbare Kosten recoverable costs;
• nicht beitreibbare Kosten irrecoverable expense;
• auf die Lebensdauer eines Erzeugnisses berechnete Kosten life-cycle costs;
• besondere Kosten special charges;
• beträchtliche Kosten considerable costs, heavy expenses (costs);
• betriebsfixe Kosten standing expenses;
• bleibende Kosten basic expenditure;
• degressive Kosten regressive costs;
• direkte Kosten direct cost (expenses), traceable cost;
• diverse Kosten promiscuous charges, sundries;
• durchlaufende Kosten transit costs;
• durchschnittliche Kosten average expenses;
• effektive Kosten primary cost, actual cost (price);
• eingegangene Kosten expenses involved;
• einmalige Kosten non-recurrent costs (expenses, expenditure);
• eintreibbare Kosten recoverable costs;
• entstandene Kosten costs incurred (accrued), accrued charges (costs), expenditure occasioned, expenses accrued (incurred);
• bei der Konkursabwehr entstandene Kosten costs of resisting the bankruptcy proceedings;
• entstehende Kosten accruing costs;
• daraus entstehende Kosten costs arising from it;
• bei der Geschäftsführung notwendigerweise entstehende Kosten costs necessarily incurred in the conduct of business;
• nicht erfasste Kosten imputed cost;
• innerhalb von vier Tagen zu erstattende Kosten (Kostentabelle) four-day costs;
• erstattete Kosten reimbursed expenses;
• nicht anderseitig erstattete Kosten expenses not otherwise received;
• erstattungsfähige Kosten (Prozess) party and party (taxable) costs;
• nicht erstattungsfähige Kosten untaxable costs;
• erwachsende Kosten expenses incurred, accruing costs;
• daraus erwachsende Kosten costs attendant on;
• nicht faktorbezogene Kosten non-factor costs;
• fallende Kosten decreasing (declining) costs;
• fällige Kosten outstanding costs;
• feste (fixe) Kosten fixed charges (costs), constant (unavoidable) cost, standby costs, standing (overhead) expenses, overheads;
• [noch] nicht festgesetzte Kosten (Gericht) untaxable cost;
• feststehende (fixe) Kosten fixed (standby, assured) cost[s], expenses covered;
• festzusetzende Kosten costs to be taxed;
• generelle Kosten indirect cost;
• geschätzte Kosten estimated cost;
• in Rechnung gestellte Kosten billed costs;
• gleich bleibende Kosten constant costs, expense constants;
• große (hohe) Kosten heavy expenses, large overhead (US);
• indirekte Kosten indirect costs (expenses);
• individuelle Kosten private costs;
• kalkulatorische (kalkulierte) Kosten imputed cost, imputations;
• kapitalisierte Kosten capitalized costs (expenses);
• kleine Kosten petty expense, petties;
• komparative Kosten comparative costs;
• konstante Kosten constant (standing, standard) costs;
• kurzfristige Kosten short-run costs;
• laufende Kosten running (standing, general) charges, running (current, standing) expenses, economic (running) cost, cost in carrying business;
• leistungsabhängige Kosten direct (variable) costs;
• an der Grenze der Wirtschaftlichkeit (Rentabilität) liegende Kosten marginal (incremental) costs;
• mittelbare Kosten indirect costs;
• nachkalkulierte Kosten post-mortem cost;
• nicht nachprüfbare Kosten non-controllable costs;
• notwendige Kosten related cost;
• pauschalierte Kosten bunched cost;
• personelle Kosten employment costs;
• private Kosten internal effects, private cost;
• progressive Kosten progressive costs;
• proportionale Kosten proportional costs;
• nicht relevante Kosten sunk cost;
• rückläufige Kosten decreasing (declining) costs;
• sämtliche Kosten full costs;
• steil in die Höhe schießende Kosten skyrocketing costs;
• sonstige Kosten sundry expenses, sundries;
• spezifische (spezifizierte) Kosten special (direct) costs;
• nahe der Rentabilitätsgrenze stehende Kosten marginal (incremental) costs;
• in keinem Verhältnis stehende Kosten disproportionate expenses;
• steigende Kosten rising (increasing) costs, advancing prices;
• stellvertretende Kosten (Seeversicherung) substituted expenses;
• tatsächliche Kosten actual costs;
• übermäßige (überhöhte) Kosten excessive costs;
• auf Kapitalkonto übernommene Kosten capitalized costs;
• übliche Kosten usual charges;
• nicht umgelegte Kosten unapplied costs;
• auf den Tageswert umgerechnete Kosten adjusted costs;
• unerhebliche Kosten insignificant expenses;
• unerschwingliche Kosten enormous costs;
• ungewisse Kosten variable cost;
• unproduktive Kosten incidental expenses of production;
• untragbare Kosten prohibitive cost;
• unveränderliche Kosten constant costs;
• variable (veränderliche) Kosten variable (out-of-pocket) costs;
• proportionale variable Kosten average variable costs;
• veranschlagte Kosten estimated costs;
• verbundene Kosten composite costs;
• damit verbundene Kosten expense involved;
• mit der Anschaffung verbundene Kosten purchase-related costs;
• vereinbarte Kosten agreed costs;
• vermeidbare Kosten escapable cost;
• verschiedene Kosten sundry (miscellaneous) expenses, sundries;
• verzerrte Kosten distorted costs;
• volkswirtschaftliche Kosten external costs;
• voraussichtliche Kosten prospective costs;
• im Etat vorgesehene Kosten expenses provided for in the budget;
• vorkalkulierte Kosten standard (predetermined, scheduled, target) costs;
• wachsende Kosten growing expenditure;
• wechselnde Kosten variable cost (expenses);
• wirkliche Kosten actual cost (expense);
• zunehmende Kosten increasing (rising) cost;
• zusammengefasste Kosten pool cost;
• zusätzliche Kosten additional charges (expenses, costs), added costs, extra charges;
• Kosten der Abschreibung depreciation charges;
• Kosten nach Abschreibungen amortized cost;
• Kosten des Abtransportes transportation inland costs;
• Kosten vor Abzug des Bardiskonts billed cost;
• Kosten der Agenturunterhaltung agency costs;
• Kosten des Anlagevermögens asset costs;
• Kosten vor Anlauf der Fertigung starting-load cost;
• Kosten der Anschlusseinrichtung (telecom.) installation charges;
• Kosten für weitere Ausbildung advancement costs (US);
• Kosten und Auslagen charges, costs and expenses;
• Kosten des Beklagten defendant’s costs;
• Kosten der Bergung salvage cost (charges);
• Kosten bei voller Betriebsausnutzung capacity costs;
• Kosten für Betriebsbauten plant construction costs;
• Kosten der Betriebseinstellung (Betriebsstilllegung) shutdown costs;
• Kosten der Betriebsführung operating costs;
• Kosten der Buchführung (Buchhaltung) accounting (bookkeeping) costs;
• Kosten zum Buchwert amortized cost;
• Kosten der Bürounterhaltung office expenses;
• Kosten der Ernteeinbringung harvesting expenses;
• Kosten der Erstellung des Jahresberichts annual report costs;
• immaterielle Kosten und Erträge non-pecuniary costs and benefits;
• Kosten pro Exemplar per-copy costs;
• Kosten der Fabrikation work-in-process burden;
• Kosten für Fahrten zwischen Wohnung und Betrieb cost of travel between home and work;
• Kosten der Gebäudeerrichtung cost of a structure;
• Kosten der Geldbeschaffung cost of money;
• Kosten eines Gerichtsverfahrens costs of going to court;
• Kosten der Geschäftsführung executive expenses;
• laufende Kosten der Geschäftsführung expenses in carrying on business;
• Kosten der Geschäftsstelle agency cost;
• Kosten der staatlichen Gesundheitsfürsorge national health-care bill;
• Kosten der Gesundheitsvorsorge health-care costs;
• Kosten der Haushaltsführung (Haushaltung) household operating costs, household expenditure;
• Kosten der Instandhaltung cost of maintenance;
• Kosten der Kapitalausstattung capital equipment cost;
• Kosten des Konkursverfahrens cost of preserving and administering the bankrupt’s estate, bankruptcy costs, costs of adjudication;
• Kosten der Konkursverwaltung administration (official receiver’s) expenses;
• Kosten pro Kopf der Bevölkerung per capita costs;
• Kosten der Lagerhaltung holding costs, outlays for inventories, house charges (US);
• Kosten der Lebenshaltung cost of living;
• Kosten für Leichterung lighterage charges;
• Kosten des Liquidators liquidator’s expenses;
• Kosten des Löschens charges for unloading;
• Kosten der Luftfrachtbeförderung airfreight expenses;
• Kosten der Montage cost of erection, assembly costs;
• Kosten der Nachlassverwaltung expenses of administration;
• Kosten einer Projektdurchführung running costs of a project;
• Kosten für das Rangieren switching charges;
• erstattungsfähige Kosten eines Rechtsstreites costs as between party and party;
• Kosten der Rechtsverfolgung law costs;
• Kosten zum anderthalbfachen Satz double costs (cash);
• Kosten der Testamentserrichtung testamentary expenses;
• Kosten für den Umtausch (Währung) conversion costs;
• Kosten des Unterhalts eines Lastkraftwagens motor-van expenses (Br.);
• Kosten der Unterhaltung eines Kraftfahrzeuges automobile operating (maintenance) costs;
• Kosten zuzüglich Verdienstspanne cost-plus (US);
• Kosten der Vermögensverwaltung (Treuhänder) administration expenses;
• Kosten der Verpackung packaging costs;
• Kosten, Versicherung und Fracht cost, insurance and freight (cif);
• Kosten des Vertriebs marketing cost;
• Kosten der Verwaltung administrative expenditure;
• Kosten der gesamten Warenlieferung costs of goods sold;
• Kosten für immaterielle Werte intangible costs;
• Kosten der Wiederbeschaffung replacement cost;
• Kosten einer Wohnung housing price;
• Kosten der Zentrale head-office expense;
• Kosten der Zollabfertigung cost of customs clearance;
• Kosten sparend cost-saving (-cutting);
• Kosten abbremsen to put a stop to expenses;
• als Kosten abbuchen to enter as expenses;
• seine Kosten abrechnen (abziehen) to deduct one’s expenses;
• Kosten steuerlich absetzen to deduct costs;
• Kosten der Büromiete steuerlich absetzen to claim the cost of rent of premises as a deduction;
• Kosten abwälzen to pass costs on;
• Kosten auf die Kunden abwälzen to switch costs to the customer;
• für Kosten und Logis arbeiten to work for one’s board;
• jem. die Kosten aufbrummen to land s. o. with the costs;
• Kosten der Staatskasse aufbürden to award the costs against the state;
• Kosten auferlegen to allocate (order to bear, award) the costs;
• Kosten aufgliedern to itemize costs;
• Kosten gegeneinander aufheben to divide the costs between the parties;
• für die Kosten aufkommen to bear (meet, pay) the expenses;
• Kosten aufschlüsseln to break down expenses;
• Kosten aufteilen to apportion costs, to lump the expenses;
• sich die voraussichtlich entstehenden Kosten ausrechnen to reckon the probable costs;
• Kosten im Griff behalten to keep track of costs;
• zu den Kosten beitragen to contribute towards the costs;
• Kosten auferlegt bekommen to be condemned in (ordered to pay) the costs;
• Kosten in den Griff bekommen to control costs;
• Konto mit sämtlichen Kosten belasten to charge an account with all the expenses;
• Kosten berechnen to count (figure up, calculate, compute) the costs, to figure out (calculate) the expenses;
• sich auf jds. Kosten bereichern to get rich at s. one’s expense;
• Kosten berücksichtigen to consider the expense;
• Kosten bestreiten to bear the costs (expenses), to cover (meet, defray) the expenses;
• sich an den Kosten gleichmäßig beteiligen to contribute equally to the expense;
• sich an den Kosten schlüsselmäßig beteiligen to pool the expenses;
• Kosten bezahlen to quit costs;
• entstandene Kosten bezahlen to pay the costs incurred;
• für Kosten in Abzug bringen to allow for costs;
• als Kosten buchen to enter as expenses;
• Kosten über ein Konto buchen to charge an expense to an account;
• Kosten decken to cover (reimburse) the expenses;
• seine Kosten decken to get back one’s expenses, to pay its way, to get out without a loss;
• nicht einmal seine Kosten decken (hereinbekommen) not to clear one’s expenses;
• Kosten einrechnen to include expenses;
• Kosten einsparen to cut back on costs;
• über die Kosten entscheiden (Urteil) to carry costs;
• Kosten ermitteln to ascertain the costs;
• Kosten ersetzen to refund the costs;
• Kosten erstatten to refund (reimburse) the expenses;
• entstandene Kosten erstatten to reimburse the expenses incurred;
• Kosten festsetzen to fix (determine) the costs;
• beträchtliche Kosten aufgewandt haben to have gone to considerable expense;
• für Kosten aufzukommen haben to be liable for expenses;
• Kosten für Subventionen zu tragen haben to foot the subsidy bill;
• Kosten niedrig halten to hold (keep) down costs (expenses), to keep costs in line (a lid on costs), to control the expenditure;
• Kosten kalkulieren to cost-account;
• auf seine Kosten kommen to cover one’s expenses, to pay one’s way, to have a run for one’s money;
• Kosten nicht mehr verkraften können to run one’s costs through the roof;
• Kosten raketenartig ansteigen lassen to rocket costs;
• Kosten anwachsen lassen to pile on the expense;
• auf jds. Kosten leben to live at s. one’s expense, to sponge on s. o. (coll.);
• Kosten machen to be an (go to) expense, to involve expenses;
• jem. Kosten machen to put s. o. to expense;
• Kosten nachgehen to keep track of costs;
• Kosten nachprüfen to tax costs;
• Kosten niederschlagen to cancel the costs;
• Kosten reduzieren to cut costs;
• Kosten drastisch reduzieren to slash costs;
• Kosten scheuen to balk at an expense (fam.);
• keine Kosten scheuen to spare no expense (costs);
• mit weiteren (zusätzlichen) Kosten verbunden sein to involve additional charges;
• zu den Kosten verurteilt sein to be cast to pay the costs;
• Kosten senken to reduce (drive down) expenses (costs);
• Kosten sparen to save expenses;
• Kosten steigern to run up the costs;
• sich in Kosten stürzen to launch out [into expense], to put o. s. to charge, to go to expense;
• sich in große Kosten stürzen to go to great expense;
• sich mit jem. die Kosten teilen to go halves (share the expenses) with s. o.;
• sich in die Kosten von etw. mit jem. teilen to go shares with s. o. in the expense of s. th., to share with s. o. in the costs;
• Kosten tragen to defray the expense (charges), to pay for [the shot], to meet the expenses, to foot the bill, to pay the piper;
• alle Kosten für j. tragen to carry all expenses for s. o.;
• Kosten übernehmen to pay costs (expenses);
• entstandene Kosten übernehmen to pay the costs incurred;
• Hälfte der Kosten übernehmen to go halves with s. o.;
• gesamte Kosten einer Pensionsregelung übernehmen to pick up the entire cost of a pension plan;
• Kosten einer Reise übernehmen to defray the expenses of a trip;
• Kosten auf die Staatskasse übernehmen to charge an expense to the public debt;
• Kosten teilweise übernehmen to go halves with s. o.;
• Kosten eines Unternehmens übernehmen to bear the cost of an undertaking;
• Kosten umlegen to allocate (apportion) the costs, to divide expenses in equal proportions;
• Kosten auf die Vereinsmitglieder umlegen to assess members of a society for expenses;
• Kosten veranschlagen to evaluate (estimate) expenses, to figure up the costs;
• im Zeitpunkt der Entstehung als Kosten verbuchen to book expenses in the year of occurence;
• Kosten vergüten to reimburse expenses;
• überflüssige Kosten vermeiden to economize;
• Kosten unmittelbar auf die Abteilung verrechnen to charge cost directly to the department;
• Kosten verringern to reduce (cut down) costs;
• Kosten verteilen to spread the costs;
• Kosten über drei Jahre verteilen to amortize costs over a period of three years;
• Kosten verursachen to go to expense;
• große (hohe) Kosten verursachen to put to great (involve much) expense, to entail large expenditure;
• jem. große Kosten verursachen to put s. o. to great expense;
• zu den Kosten verurteilen to order (cast) to pay the costs;
• gestiegene Kosten ohne Verschlechterung der Wettbewerbssituation weitergeben to pass on rising cost without becoming uncompetitive;
• auf Kosten der Allgemeinheit unterhalten werden to be maintained at public expense;
• auf gemeinsame Kosten von Verleger und Autor veröffentlicht werden to be published at joint expense of publisher and author;
• zu den Kosten verurteilt werden to be ordered to pay the costs;
• Kosten nach sich ziehen to carry costs;
• hohe Kosten nach sich ziehen to involve great expense;
• Kosten zurückerstatten to refund (reimburse) expenses;
• Kosten gehen zulasten von costs to be borne by;
• Kosten spielen keine Rolle expense is no object.
Kosten, Versicherung und Fracht
cost, insurance and freight (cif) -
15 ajustar
v.1 to fit (encajar) (piezas de motor).2 to adjust.Silvia ajustó el plan adecuadamente Silvia adjusted the plan adequately.Silvia ajustó las tuercas de la caldera Silvia adjusted the boiler nuts.3 to tighten.ajusta bien la tapa screw the lid on tight4 to arrange (pactar) (matrimonio).5 to fit properly, to be a good fit (venir justo).la ventana no ajusta bien the window won't close properly6 to control, to set.Mario ajustó la temperatura Mario controlled the temperature.7 to hire.* * *1 (adaptar) to adjust, regulate2 (apretar) to tighten3 (encajar) to fit, fit tight4 (acordar) to fix, agree on, set1 to fit1 (ceñirse) to fit2 (ponerse de acuerdo) to come to an agreement; (estar de acuerdo) to agree with, fit in with\ajustarse el cinturón to tighten one's belt* * *verb1) to adjust2) fit, tighten•* * *1. VT1) (Téc)a) [+ pieza, grifo] [colocando] to fit; [apretando] to tighten¿cómo se ajusta la baca al vehículo? — how does the roof rack fit onto the vehicle?
b) (=regular) [+ volumen, temperatura] to adjust, regulate; [+ asiento, retrovisor] to adjust; [+ cinturón] to tighten2) (=pactar) [+ acuerdo, trato] to reach; [+ boda] to arrange; [+ precio] to agree onya hemos ajustado el presupuesto con los albañiles — we have already agreed on the price with the builders
el precio ha quedado ajustado en 500 euros — the price has been fixed o set at 500 euros
•
ajustar cuentas con algn — (lit) to settle accounts with sb; (fig) to settle one's scores with sb3) (=adaptar) to adjust (a to)4) euf (=reducir)este año hemos tenido que ajustar drásticamente el presupuesto — this year we have had to sharply reduce our budget
5) (Cos) [+ cintura, manga] to take in6) (Tip) to compose7) † [+ criado] to hire, engage2. VI1) (=encajar) to fitrellena con masilla los empalmes que no ajusten — fill the joints that don't fit together with putty
2) Ven (=agudizarse) to get worsepor el camino ajustó el aguacero — on the way, there was a sudden downpour
3.See:* * *1.verbo transitivo1)a) ( apretar) to tighten (up)b) ( regular) to adjustc) <retrovisor/asiento/cinturón de seguridad> to adjust2) ( en costura) to take in3)a) <gastos/horarios>b) <sueldo/jubilación> to adjust4) <precio/alquiler/sueldo> to fix, set5) < cuentas> ( sacar el resultado de) to balance; ( saldar) to settle2.ajustar vi to fit3.ajustarse v pron1) (refl) < cinturón de seguridad> to adjust2) piezas to fit3) (ceñirse, atenerse)ajustarse a algo: su declaración no se ajusta a la verdad his statement is not strictly true; deberá ajustarse a estas condiciones it will have to comply with these conditions; una sentencia que no se ajusta a derecho — a legally flawed verdict
* * *= adjust, calibrate, twiddle, scale, tweak, fine tune [fine-tune], muck around/about, align.Ex. The brightness can be adjusted by turning the two knobs at the lower right of the screen.Ex. The maps are calibrated to show fine distinctions within Geauga = Se calibran los mapas para mostrar pequeñas distinciones dentro de la región de Geauga.Ex. Meek took her glasses off and twiddled them as her supervisor related the following incident.Ex. To produce a statewide estimate, this framework would need to be scaled to accommodate all public libraries in a particular state.Ex. This book offers strategies for high school teachers that provide tools for creating, repairing, and tweaking all the discernible components of teaching.Ex. These statistics have been used to fine tune the system and improve response time = Se han usado estos resultados estadísticos para ajustar el funcionamiento del sistema y mejorar el tiempo de respuesta.Ex. I have looked at the book and mucked around with the database and using switches but can't see a solution.Ex. Entry words may be aligned in a centre column or in a left hand column.----* ajustar Algo a = bring + Nombre + into compliance with.* ajustar cuentas = settle + a score, settle + things, get + even.* ajustar la exposición = adjust + exposure.* ajustarse = suit, fit + snugly, suit + best.* ajustarse a = conform to, befit, align.* ajustarse a exigencias = suit + demands.* ajustarse el cinturón = tighten + Posesivo + belt, gird (up) + Posesivo + loins.* desajustar = throw out of + alignment.* que no ajusta bien = ill-fitting.* sin ajustar = unadjusted, loosely hanging, baggy [baggier -comp., baggiest -sup.], saggy [saggier -comp., saggiest -sup.].* * *1.verbo transitivo1)a) ( apretar) to tighten (up)b) ( regular) to adjustc) <retrovisor/asiento/cinturón de seguridad> to adjust2) ( en costura) to take in3)a) <gastos/horarios>b) <sueldo/jubilación> to adjust4) <precio/alquiler/sueldo> to fix, set5) < cuentas> ( sacar el resultado de) to balance; ( saldar) to settle2.ajustar vi to fit3.ajustarse v pron1) (refl) < cinturón de seguridad> to adjust2) piezas to fit3) (ceñirse, atenerse)ajustarse a algo: su declaración no se ajusta a la verdad his statement is not strictly true; deberá ajustarse a estas condiciones it will have to comply with these conditions; una sentencia que no se ajusta a derecho — a legally flawed verdict
* * *= adjust, calibrate, twiddle, scale, tweak, fine tune [fine-tune], muck around/about, align.Ex: The brightness can be adjusted by turning the two knobs at the lower right of the screen.
Ex: The maps are calibrated to show fine distinctions within Geauga = Se calibran los mapas para mostrar pequeñas distinciones dentro de la región de Geauga.Ex: Meek took her glasses off and twiddled them as her supervisor related the following incident.Ex: To produce a statewide estimate, this framework would need to be scaled to accommodate all public libraries in a particular state.Ex: This book offers strategies for high school teachers that provide tools for creating, repairing, and tweaking all the discernible components of teaching.Ex: These statistics have been used to fine tune the system and improve response time = Se han usado estos resultados estadísticos para ajustar el funcionamiento del sistema y mejorar el tiempo de respuesta.Ex: I have looked at the book and mucked around with the database and using switches but can't see a solution.Ex: Entry words may be aligned in a centre column or in a left hand column.* ajustar Algo a = bring + Nombre + into compliance with.* ajustar cuentas = settle + a score, settle + things, get + even.* ajustar la exposición = adjust + exposure.* ajustarse = suit, fit + snugly, suit + best.* ajustarse a = conform to, befit, align.* ajustarse a exigencias = suit + demands.* ajustarse el cinturón = tighten + Posesivo + belt, gird (up) + Posesivo + loins.* desajustar = throw out of + alignment.* que no ajusta bien = ill-fitting.* sin ajustar = unadjusted, loosely hanging, baggy [baggier -comp., baggiest -sup.], saggy [saggier -comp., saggiest -sup.].* * *ajustar [A1 ]vtA1 (apretar) ‹tornillo/freno› to tighten (up)2 (regular) ‹tornillo/dispositivo› to adjustajustar la entrada de agua to regulate the flow of water3 ‹retrovisor/asiento/cinturón› to adjust4 (encajar) ‹piezas› to fit5 ‹página› to make upB (en costura) to take inC1 ‹gastos/horarios› ajustar algo A algo to adapt sth TO sthtenemos que ajustar los gastos a los ingresos we have to tailor our expenditure to our income2 ‹sueldo/jubilación› to adjustles ajustan el sueldo con la inflación their wages are adjusted in line with inflationD (acordar) ‹precio/alquiler/sueldo› to fix, setajustaron el precio en 120 euros the price was fixed o set at 120 euros, they agreed on a price of 120 eurostodavía falta ajustar el alquiler we still have to reach an agreement on o agree on o fix o set the rentE ‹cuentas›1 (sacar el resultado de) to balance■ ajustarvito fitA ( refl) ‹cinturón› to adjustB (encajarse, alinearse) «piezas» to fitC (a una condición, un horario) ajustarse A algo:una distribución jerárquica que no se ajusta a las necesidades reales a hierarchical structure that does not meet real needsesta decisión no se ajusta a su política de apertura this decision is out of line with o not in keeping with their policy of opennesstenemos que ajustarnos al horario we must keep to o work within the timetableajustémonos al tema let's keep to the subjectsu declaración no se ajusta a la verdad his statement is not strictly truesiempre tengo que ajustarme a sus caprichos I always have to go along with his whimsdeberá ajustarse a las condiciones aquí descritas it will have to comply with the conditions laid down hereuna sentencia que no se ajusta a derecho a verdict which is legally flawed o which is wrong in law* * *
ajustar ( conjugate ajustar) verbo transitivo
1
2 ( en costura) to take in
3a) ‹gastos/horarios› ajustar algo a algo to adapt sth to sth
4 ( concertar) to fix, set
5 ‹ cuentas› ( sacar el resultado de) to balance;
( saldar) to settle
verbo intransitivo
to fit
ajustarse verbo pronominal
1 ( refl) ‹ cinturón de seguridad› to adjust
2 [ piezas] to fit
ajustar verbo transitivo
1 to adjust
2 (apretar) to tighten
(encajar) to fit
3 Fin (cuenta) to settle
♦ Locuciones: figurado ¡ya te ajustaré las cuentas!, I'll get even with you!
' ajustar' also found in these entries:
Spanish:
adaptar
- cuenta
- regular
- poner
English:
adjust
- fit
- score
- square
- work in
- bone
* * *♦ vt1. [encajar] [piezas de motor] to fit;[puerta, ventana] to push to2. [arreglar] to adjust;el técnico ajustó la antena the engineer adjusted the aerial3. [apretar] to tighten;ajusta bien la tapa screw the lid on tight4. [poner en posición] [retrovisor, asiento] to adjust5. [pactar] [matrimonio] to arrange;[pleito] to settle; [paz] to negotiate; [precio] to fix, to agree;hemos ajustado la casa en cinco millones we have agreed a price of five million for the house6. [adaptar] to alter;el sastre ajustó el vestido the tailor altered the dress;tendrás que ajustar tus necesidades a las nuestras you'll have to adapt your needs to fit in with ours;tenemos que ajustar los gastos a los ingresos we shouldn't spend more than we earn;ajustar las pensiones al índice de inflación to index-link pensions7. [asestar] to deal, to give8. Imprenta to make up9. [reconciliar] to reconcile10. [saldar] to settle;ajustar las cuentas a alguien to settle a score with sb;¡la próxima vez que te vea ajustaremos cuentas! you'll pay for this the next time I see you!♦ vi[venir justo] to fit properly, to be a good fit;la ventana no ajusta bien the window won't close properly* * *I v/t2 precio set;ajustar(le) las cuentas a alguien fig have a settling of accounts with s.o., settle accounts with s.o.II v/i fit* * *ajustar vt1) : to adjust, to adapt2) : to take in (clothing)3) : to settle, to resolve* * *ajustar vb1. (adaptar) to adjust2. (apretar) to tighten -
16 manipular
v.1 to handle.2 to manipulate.Ricardo manipula los alimentos Richard manipulates=handles the food.El mafioso manipulaba al alcalde The mobster manipulated the mayor.3 to use.El chico manipula a su novia The boy uses his girlfriend.* * *1 (persona) to manipulate2 (mercancías, alimentos) to handle3 (aparato, máquina) to use, operate4 figurado to interfere with* * *verb2) handle* * *1. VT1) (=manejar) [+ alimentos, géneros] to handle; [+ aparato] to operate, use2) (=mangonear) to manipulate2.VImanipular con o en algo — to manipulate sth
* * *1.verbo transitivo1)a) < mercancías> to handleb) <aparato/máquina> to operate, use2) <persona/información/datos> to manipulate; < cifras> to massage, manipulate2.manipular los resultados — to fix o rig the results
manipular vimanipulaba en or con las cuentas de sus clientes — he made illicit use of his clients' accounts
* * *= manipulate, tamper (with), fiddle, fuss with, tweak, twiddle, muck around/about, finesse, massage, fiddle with, play + Nombre + along, play + fast and loose with.Ex. Different stores offer access to distinct types of information or data and permit the information to be manipulated to varying extents.Ex. Their effective operation is not immediately obvious to the uninitiated and the cards in the index are liable to become disorganized if inexperienced information seekers tamper with the index.Ex. Thus, the wrong impression was gained, for instance, when the olive oil subsidies were being ' fiddled' in Italy.Ex. Editors are a bridge between the abstract writer and the printer: on the one hand they fuss with the content and intellectual quality of the abstract, and on the other hand they prepare copy that conforms to the constraints of the publishing world.Ex. This book offers strategies for high school teachers that provide tools for creating, repairing, and tweaking all the discernible components of teaching.Ex. Meek took her glasses off and twiddled them as her supervisor related the following incident.Ex. I have looked at the book and mucked around with the database and using switches but can't see a solution.Ex. The story of the postwar diner suggests some ways that purveyors of consumer commodities finessed and exploited emergent social dislocations in the drive to expand and diversify markets.Ex. The author suggests ways of massaging the data contained in legacy systems lacking a good export function.Ex. The writer bemoans record studios' tendency to chop up and fiddle with opera performances.Ex. Dennis played her along until she decided to back out at which time he threatened to imprison her unless she paid up $2 million.Ex. Journalists are still playing fast and loose with the truth.----* manipular el mercado = rig + the market.* manipular indebidamente = meddle (in/with).* manipular la opinión = manipulate + opinion.* manipular las urnas = stuff + the ballot box.* * *1.verbo transitivo1)a) < mercancías> to handleb) <aparato/máquina> to operate, use2) <persona/información/datos> to manipulate; < cifras> to massage, manipulate2.manipular los resultados — to fix o rig the results
manipular vimanipulaba en or con las cuentas de sus clientes — he made illicit use of his clients' accounts
* * *= manipulate, tamper (with), fiddle, fuss with, tweak, twiddle, muck around/about, finesse, massage, fiddle with, play + Nombre + along, play + fast and loose with.Ex: Different stores offer access to distinct types of information or data and permit the information to be manipulated to varying extents.
Ex: Their effective operation is not immediately obvious to the uninitiated and the cards in the index are liable to become disorganized if inexperienced information seekers tamper with the index.Ex: Thus, the wrong impression was gained, for instance, when the olive oil subsidies were being ' fiddled' in Italy.Ex: Editors are a bridge between the abstract writer and the printer: on the one hand they fuss with the content and intellectual quality of the abstract, and on the other hand they prepare copy that conforms to the constraints of the publishing world.Ex: This book offers strategies for high school teachers that provide tools for creating, repairing, and tweaking all the discernible components of teaching.Ex: Meek took her glasses off and twiddled them as her supervisor related the following incident.Ex: I have looked at the book and mucked around with the database and using switches but can't see a solution.Ex: The story of the postwar diner suggests some ways that purveyors of consumer commodities finessed and exploited emergent social dislocations in the drive to expand and diversify markets.Ex: The author suggests ways of massaging the data contained in legacy systems lacking a good export function.Ex: The writer bemoans record studios' tendency to chop up and fiddle with opera performances.Ex: Dennis played her along until she decided to back out at which time he threatened to imprison her unless she paid up $2 million.Ex: Journalists are still playing fast and loose with the truth.* manipular el mercado = rig + the market.* manipular indebidamente = meddle (in/with).* manipular la opinión = manipulate + opinion.* manipular las urnas = stuff + the ballot box.* * *manipular [A1 ]vtA1 ‹mercancías› to handleel permiso para manipular alimentos the license to handle food2 ‹aparato/máquina› to operate, useB1 ‹persona› to manipulate2 ‹información/datos› to manipulatemanipular los resultados to fix o rig the results■ manipularvimanipulaba en or con las cuentas de sus clientes he made illicit use of his clients' accounts* * *
manipular ( conjugate manipular) verbo transitivo
1
2 ‹persona/información/datos› to manipulate;◊ manipular los resultados to fix o rig the results
manipular verbo transitivo
1 (con manos, instrumento) to handle: manipula sustancias químicas, he handles chemicals
2 (dirigir, utilizar) to manipulate: te está manipulando, she's using you
' manipular' also found in these entries:
Spanish:
jugar
- manejar
- tocar
English:
engineer
- handle
- manipulate
- manoeuvre
- rig
- tamper
- play
* * *manipular vt1. [manejar] to handle;manipuló el explosivo con mucho cuidado he handled the explosives very carefully;alguien había manipulado la cerradura someone had tampered with the lock;manipular genéticamente to genetically modify2. [trastocar, dominar] to manipulate;le acusaron de manipular las papeletas they accused him of tampering with the ballot papers;están manipulando a las masas they are manipulating the masses* * *v/t1 información, persona manipulate2 ( manejar) handle* * *manipular vt1) : to manipulate2) manejar: to handle* * *manipular vb1. (influir, dominar) to manipulate2. (manejar) to handle -
17 detallado
adj.detailed, itemized, minute, blow-by-blow.past part.past participle of spanish verb: detallar.* * *1→ link=detallar detallar► adjetivo1 detailed, thorough* * *(f. - detallada)adj.* * *ADJ [informe, relato] detailed; [declaración] circumstantial; [conocimiento] detailed, intimate* * *- da adjetivo <factura/cuenta> itemized, detailed; <estudio/descripción> detailed* * *= careful, detailed, diligent, elaborate, elaborated, in-depth [in depth], point-by-point, scripted, step by step, thorough, meticulous, painstaking, stage by stage, fine-grained, blow-by-blow.Ex. The format of the description in an analytical entry requires careful consideration.Ex. However, many indexing systems have evolved over the last century, and have their roots in a time when detailed specification of subjects was unnecessary.Ex. If the scholar can get at only one a week by diligent search, his syntheses are not likely to keep up with the current scene.Ex. These are more elaborate then the ALA Rules, with twice the number of rules.Ex. An explanatory reference is an elaborated 'see' or 'see also' reference that explains the circumstances under which the headings involved should be consulted.Ex. She organized the library's program of in-depth seminars on how to use the library for faculty in the social sciences and humanities.Ex. This point-by-point evaluation makes a fairly convincing case for the public access online catalogue.Ex. A program consisting of readings, improvised scenes, and scripted extracts from the author's work is the kind of project I have in mind.Ex. The VDU gives step by step instructions for those not familiar with search procedures.Ex. Timely and thorough planning is essential.Ex. Sometimes reserved books slip through because staff are not meticulous in checking the visible index = A veces los libros reservados se cuelan inadvertidamente porque el personal no ha sido lo bastante meticuloso de comprobar el índice visible.Ex. He uses a well-known simile in saying that 'the most painstaking examination of innumerable single trees will not tell us much about the nature of the forest'.Ex. The author outlines a stage by stage on-line search strategy to help find pairs of journals that are logically and scientifically related.Ex. Both simple and fine-grained policies can be written to permit or deny access to this type of repository.Ex. Sometimes the major threads of his argument get lost in blow-by-blow accounts of political debates that go nowhere.----* conocimiento detallado = intimate knowledge.* entrevista detallada = in-depth interview.* * *- da adjetivo <factura/cuenta> itemized, detailed; <estudio/descripción> detailed* * *= careful, detailed, diligent, elaborate, elaborated, in-depth [in depth], point-by-point, scripted, step by step, thorough, meticulous, painstaking, stage by stage, fine-grained, blow-by-blow.Ex: The format of the description in an analytical entry requires careful consideration.
Ex: However, many indexing systems have evolved over the last century, and have their roots in a time when detailed specification of subjects was unnecessary.Ex: If the scholar can get at only one a week by diligent search, his syntheses are not likely to keep up with the current scene.Ex: These are more elaborate then the ALA Rules, with twice the number of rules.Ex: An explanatory reference is an elaborated 'see' or 'see also' reference that explains the circumstances under which the headings involved should be consulted.Ex: She organized the library's program of in-depth seminars on how to use the library for faculty in the social sciences and humanities.Ex: This point-by-point evaluation makes a fairly convincing case for the public access online catalogue.Ex: A program consisting of readings, improvised scenes, and scripted extracts from the author's work is the kind of project I have in mind.Ex: The VDU gives step by step instructions for those not familiar with search procedures.Ex: Timely and thorough planning is essential.Ex: Sometimes reserved books slip through because staff are not meticulous in checking the visible index = A veces los libros reservados se cuelan inadvertidamente porque el personal no ha sido lo bastante meticuloso de comprobar el índice visible.Ex: He uses a well-known simile in saying that 'the most painstaking examination of innumerable single trees will not tell us much about the nature of the forest'.Ex: The author outlines a stage by stage on-line search strategy to help find pairs of journals that are logically and scientifically related.Ex: Both simple and fine-grained policies can be written to permit or deny access to this type of repository.Ex: Sometimes the major threads of his argument get lost in blow-by-blow accounts of political debates that go nowhere.* conocimiento detallado = intimate knowledge.* entrevista detallada = in-depth interview.* * *detallado -da‹factura/cuenta› itemized, detailed; ‹estudio/descripción› detailed* * *
Del verbo detallar: ( conjugate detallar)
detallado es:
el participio
Multiple Entries:
detallado
detallar
detallado◊ -da adjetivo ‹factura/cuenta› itemized;
‹estudio/descripción› detailed
detallar ( conjugate detallar) verbo transitivo
to detail
detallado,-a adjetivo detailed, thorough: le vamos a hacer un examen detallado, we're going to give him a thorough examination
detallar verbo transitivo to give the details of, list
' detallado' also found in these entries:
Spanish:
detallada
- minuciosa
- minucioso
- presupuesto
- puntual
English:
detailed
- elaborate
- full
- step
* * *detallado, -a adj1. [análisis, descripción, estudio] detailed2. [factura, cuenta] itemized* * *adj detailed* * *detallado adj detailed -
18 pormenorizado
adj.detailed, blow-by-blow, itemized.past part.past participle of spanish verb: pormenorizar.* * *1→ link=pormenorizar pormenorizar► adjetivo1 detailed* * *(f. - pormenorizada)adj.* * *ADJ detailed* * *- da adjetivo detailed* * *= stage by stage, fine-grained, blow-by-blow.Ex. The author outlines a stage by stage on-line search strategy to help find pairs of journals that are logically and scientifically related.Ex. Both simple and fine-grained policies can be written to permit or deny access to this type of repository.Ex. Sometimes the major threads of his argument get lost in blow-by-blow accounts of political debates that go nowhere.----* información pormenorizada = step-by-step details.* * *- da adjetivo detailed* * *= stage by stage, fine-grained, blow-by-blow.Ex: The author outlines a stage by stage on-line search strategy to help find pairs of journals that are logically and scientifically related.
Ex: Both simple and fine-grained policies can be written to permit or deny access to this type of repository.Ex: Sometimes the major threads of his argument get lost in blow-by-blow accounts of political debates that go nowhere.* información pormenorizada = step-by-step details.* * *pormenorizado -dadetailedun análisis pormenorizado a detailed analysis* * *pormenorizado, -a adjdetailed -
19 expense
n1) расход; трата2) pl расходы, издержки, затраты
- absorbed expenses
- accommodation expenses
- accompanying expenses
- accrued expenses
- acquisition expenses
- actual expenses
- additional expenses
- administration expenses
- administrative expenses
- advertising expenses
- agreed expenses
- aggregate expenses
- amortization expenses
- annual expenses
- anticipated expenses
- arbitration expenses
- auditing expenses
- average expenses
- bad debt expenses
- bank expenses
- banking expenses
- bank operating expenses
- bloated expenses
- bloated operating expenses
- board expenses
- broker's expenses
- budget expenses
- budgetary expenses
- budgeted expenses
- building expenses
- business expenses
- business travel expenses
- cable expenses
- calculated expenses
- capitalized expenses
- carriage expenses
- cash expenses
- city's operating expenses
- clerical expenses
- collecting expenses
- collection expenses
- commercial expenses
- commission expenses
- compensation expenses
- computed expenses
- considerable expenses
- constant expenses
- contango expenses
- contract expenses
- contractual expenses
- controllable expenses
- current expenses
- current operating expenses
- customs expenses
- daily expenses
- dead expenses
- debt service expenses
- deductible expenses
- deferred expenses
- delivery expenses
- depreciation expenses
- direct expenses
- disbursement expenses
- discharging expenses
- discount expenses
- distribution expenses
- eligible expenses
- encashment expenses
- engineering expenses
- entertainment expenses
- equipment maintenance expenses
- establishment expenses
- estimated expenses
- everyday expenses
- exceptional expenses
- excess expenses
- executive expenses
- extra expenses
- extraordinary expenses
- extravagant expenses
- factory expenses
- federal expense
- fee and commission expenses
- financial expenses
- financing expenses
- fixed expenses
- flat expenses
- foreign exchange expenses
- formation expenses
- forwarding expenses
- freight expenses
- fringe benefit expenses
- funding expenses
- general expenses
- general and administrative expenses
- general average expenses
- general occuppancy expenses
- general operating expenses
- guardianship expenses
- harbour expenses
- hauling expenses
- heavy expenses
- high expenses
- hotel expenses
- identifiable additional expenses
- idle facility expenses
- idle plant expenses
- impairment-related expenses
- incidental expenses
- income expense on bonds
- income tax expense
- incurred expenses
- indirect expenses
- interest expenses
- initial expenses
- installation expenses
- insurance expenses
- interest expenses
- interest expense on current accounts in credit
- interest expense on debenture
- interest expense on demand deposits loans
- interest expenses on items with agreed maturity dates
- interest expense on special savings accounts
- itemized medical expenses
- job-hunting expenses
- job travel expenses
- lavish expenses
- law expenses
- legal expenses
- living expenses
- loading expenses
- lodging expenses
- mail expenses
- maintenance expenses
- management expenses
- manufacturing expenses
- marketing expenses
- material expenses
- maximum expenses
- medical expenses
- minimum expenses
- miscellaneous expenses
- monetary expenses
- monthly expenses
- mortgage expenses
- moving expenses
- necessary expenses
- noncash expenses
- noncontrollable expenses
- noninterest operating expenses
- nonoperating expenses
- nonproductive expenses
- nonrecurrent expenses
- nonrecurring expenses
- office expenses
- one-off expenses
- operating expenses
- operational expenses
- organizational expenses
- other expenses
- out-of-pocket expenses
- overall expenses
- overhead expenses
- overseas housing expenses
- packing expenses
- particular expenses
- payroll expenses
- per capita expenses
- period expenses
- permissible expenses
- personal expenses
- personal consumption expenses
- personnel expenses
- petty expenses
- planned expenses
- pocket expenses
- postage expenses
- postal expenses
- preliminary expenses
- prepaid expenses
- preparation expenses
- processing expenses
- production expenses
- promotion expenses
- promotional expenses
- protest expenses
- public expenses
- publicity expenses
- quality expenses
- reasonable expenses
- recovery expenses
- recurrent expenses
- recurring expenses
- reimbursable expenses
- reinvoiced expenses
- relocation expenses
- removal expenses
- removing expenses
- rent expense
- repair expenses
- representation expenses
- rework expenses
- running expenses
- running-in expenses
- sales promotion expense
- salvage expenses
- selling expenses
- selling, general and administrative expenses
- service expenses
- shipping expenses
- ship's expenses
- special expenses
- specific expenses
- standing expenses
- starting expenses
- start-up expense
- stationary expenses
- stevedoring expenses
- storage expenses
- subsistence expenses
- substituted expenses
- sundry expenses
- supplementary expenses
- tax expenses
- tax deductible interest expenses
- telephone expenses
- telex expenses
- testamentary expenses
- title expenses
- total expenses
- towage expenses
- trade expenses
- transfer expenses
- transhipment expenses
- transport expenses
- transportation expenses
- travel expenses
- travel and entertainment expenses
- travelling expenses
- trimming expenses
- uncontrollable expenses
- unforeseen expenses
- unit expenses
- unloading expenses
- unproductive expenses
- unreasonable expenses
- unreimbursed expenses
- unreimbursed job travel expenses
- unscheduled expenses
- unwarranted expenses
- upkeep expenses
- variable expenses
- wages expenses
- warehouse expenses
- warranty expenses
- wheeling expenses
- working expenses
- works general expenses
- expenses as percentage of sales
- expenses for the account of
- expenses for protesting a bill
- expenses in foreign exchange
- expenses of carriage
- expenses of the carrier
- expenses of circulation
- expenses of collection
- expenses of discharge
- expenses of haulage
- expenses of the insured
- expenses of the parties
- expenses of production
- expenses of protest
- expenses of reproduction
- expenses of shipping
- expenses of trackage
- expenses of transhipping
- expenses of transportation
- expenses on arbitration
- expenses on charter
- expenses on collection
- expenses on compensation for damage
- expenses on currency transactions
- expenses on customer transactions
- expenses on erection work
- expense on financing commitments
- expenses on guarantee commitments
- expenses on insurance
- expenses on materials
- expenses on off-balance-sheet transactions
- expenses on patenting procedure
- expenses on payment instruments
- expenses on repairs
- expenses on replacement
- expenses on scientific research
- expenses on security transactions
- expenses on selling
- expenses on selling effort
- expenses on setting-up
- expenses on storage
- expenses on technical service
- expenses on trading securities
- expenses on treasury operations and interbank transactions
- expenses per head of population
- at the expense of
- at great expense
- at the owner's expense and risk
- at the firm's expense
- less expenses
- minus expenses
- free of expenses
- free of all expenses
- expenses charged forward
- expenses connected with capital lease
- expenses connected with fund transfer
- expenses connected with obtaining credit
- expenses connected with the procedure in bankruptcy
- expenses deducted
- expenses incurred in searching for a job
- expenses prepaid
- expenses related to receivership
- absorb expenses
- account for the expenses
- advance expenses
- allocate expenses
- apportion expenses
- approve expenses
- assess expenses
- assume expenses
- authorize expenses
- avoid expenses
- avoid extra expenses
- bear expenses
- calculate expenses
- cause expenses
- charge expenses to the account of smb.
- compensate for expenses
- cover expenses
- curb expenses
- curtail expenses
- cut down expenses
- defray expenses
- determine expenses
- distribute expenses
- double expenses
- duplicate expenses
- entail expenses
- enter as expense
- estimate expenses
- experience extensive expenses
- go to expense
- halve expenses
- increase expenses
- incur expenses
- indemnify for expenses
- involve expenses
- itemize expenses
- limit expenses
- make expenses
- meet expenses
- offset expenses
- overestimate expenses
- participate in expenses
- pay expenses
- pile up expenses
- place expenses to smb.'s charge
- pool expenses
- prepay expenses
- put to expense
- put to great expense
- recognize expenses
- recompense expenses
- recover expenses
- reduce expenses
- refund the expenses
- reimburse smb. for expenses
- repay expenses
- run up expenses
- save expenses
- sequestrate expenses
- share expenses
- slash expenses
- spare no expense
- split expenses
- substantiate the expenses
- undertake expensesEnglish-russian dctionary of contemporary Economics > expense
-
20 contra account
учет контрсчет, контрарный счет (балансирующий счет, на котором накапливаются средства для последующего вычитания из суммы основного счета, напр., счет амортизации, резервы на покрытие сомнительных долгов; избавляет от необходимости постоянных вычетов; используется для регулирования счета как по отдельным операциям, так и для уточнения оценки отдельных объектов актива)Syn:See:accumulated depreciation, allowance for doubtful accounts, loan loss reserve, account 1. 3), contra entry
* * *
контрсчет: балансирующий счет, на котором накапливаются средства для последующего вычета из суммы основного счета (напр., счет амортизации, резервы на покрытие сомнительных операций); избавляет от необходимости постоянных вычетов.* * ** * *контрсчет; балансирующий счет. An asset account that normally has a credit balance. The contra account is used to offset a related account. The approach is used so that the regular asset account is shown at the original or undiminished value. For example, accounts receivable has a contra account usually called allowance for doubtful accounts. Fixed assets have a contra account called accumulated depreciation. . Словарь экономических терминов .
См. также в других словарях:
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