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1 small business investment corporation
Англо-русский экономический словарь > small business investment corporation
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2 Minority Enterprise Small Business Investment Corporation
Trademark term: MESBICУниверсальный русско-английский словарь > Minority Enterprise Small Business Investment Corporation
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3 small business investment company
сокр. SBIC фин., юр., амер. инвестиционная компания (для) малого бизнеса* (частная инвестиционная компания, созданная для финансирования новых малых предприятий путем кредитования и покупки акций; должна получить специальную лицензию в Управлении по делам малого бизнеса; имеет налоговые льготы)Syn:See:* * *Англо-русский экономический словарь > small business investment company
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4 community, small, business, investment, fund, corporation
fonds m communautaire de placement dans les petites entreprisesEnglish-French legislative terms > community, small, business, investment, fund, corporation
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5 business
(bus, biz)1. n ком. бізнес; діло; справа; підприємництво; торговельна діяльність; торгівля; діяльність; a підприємницький; діловий; 2. n підприємство; компанія; фірма; a фірмовий1. заняття або системна діяльність, що реалізується у виробничій (manufacture), промисловій, торговельній (trade) та ін. сферах з метою одержання прибутку (profit) шляхом купівлі та продажу товарів (goods) і послуг (service¹); 2. організація, покликана засобами торгівлі задовольнити потреби суспільства і одержати прибуток; ♦ існує кілька основних видів підприємств, а саме: одноосібне підприємство (sole proprietorship), партнерство (partnership) та компанія (company) або корпорація (corporation)═════════■═════════advertising business рекламна справа • рекламний бізнес • рекламне агентство; annual business річна справа; banking business банківське діло • банківські операції; bankrupt business збанкрутіле підприємство; beverage business підприємство у сфері виробництва напоїв; big business велике підприємство; brokerage business посередницька справа • брокерська контора; capital-intensive business капіталомістке підприємство; commercial business торговельне підприємство • торгівля; competing business конкурентне підприємство; current business поточна справа; durable goods business торгівля товарами довгострокового вжитку; export business експортний бізнес; family-owned business сімейне підприємство • родинне підприємство; foreign-owned business підприємство, яке належить закордонному власнику; government business державна справа; hospitality business готельний бізнес; illegal business заборонена справа • незаконне підприємство • незаконна справа; import business бізнес у сфері імпорту; incorporated business акціонерне підприємство • акціонерна компанія; insurance business страховий бізнес; investment business інвестиційна діяльність; joint business спільне підприємство; large-scale retail business велике підприємство роздрібної торгівлі; loan business кредитна справа; local business місцеве підприємництво; mail-order business посилковий торговельний бізнес; mercantile business торговельне підприємство; official business офіційна справа; private business приватне підприємство; produce business торгівля сільськогосподарськими продуктами; profitable business прибутковий бізнес; proprietary business виробництво фірмової продукції; publishing business видавнича справа • книготорговий бізнес; real estate business бізнес у сфері нерухомості; retail business роздрібна торгівля • підприємство роздрібної торгівлі; seasonal business сезонне підприємництво; securities business торгівля цінними паперами; service business бізнес у сфері обслуговування; small business мале підприємництво; small-scale retail business мале роздрібне підприємство; unincorporated business неакцір-нерне підприємство; well-established business солідне підприємство • солідна фірма; wholesale business оптове підприємство • оптова торгівля═════════□═════════business ability спроможність до комерційної діяльності; business account рахунок підприємств; business acquaintance ділове знайомство; business activities види ділової діяльності; business activity ділова діяльність • господарська діяльність • економічна діяльність; business acumen ділова хватка; business address службова адреса • ділова адреса; business agent торговельний агент; business approach діловий підхід; business area сфера торговельно-промислової діяльності; business broker професійний брокер • професійний агент • діловий брокер; business canvasser торговельний агент; business саг автомобіль для ділових поїздок; business card візитна картка • візитівка; business circles ділові кола; business class бізнес-клас; business community ділові кола • ділове суспільство; business concept поняття ділової діяльності; business concern ділова справа; business conduct ведення діла; business connections ділові зв'язки; business costs ділові витрати; business credit кредит на торговельно-промислову діяльність; business cycle діловий цикл • цикл ділової діяльності • економічний цикл; business cycle indicator показник економічного циклу; business cycle recovery піднесення ділової активності; business data processing обробка комерційної інформації; business day час роботи банку • робочий день • час роботи біржі; business deal торговельна угода; business district діловий район • торговельний район; business economics економіка підприємства; business education комерційна освіта; business enterprise торговельна фірма • торговельно-промислове підприємство; business environment економічне оточення; business equipment виробниче устаткування; business establishment ділове підприємство • ділові кола • торговельно-промислове підприємство; business ethics ділова етика; business expenses витрати підприємців • торговельні витрати; business factor економічний фактор; business financing фінансування підприємств; business firm підприємницька фірма; business fortune удача в діловій діяльності • багатство, нажите внаслідок ділової діяльності; business hours години роботи підприємства • години торгівлі • години роботи біржі • робочі години; business house торговельний дім; business in futures ф'ючерсні угоди; business instinct ділове чуття • діловий нюх; business integrity чесність у діловій діяльності; business investment капіталовкладення підприємства; business law торгове право; business leader діловий лідер • керівник промислового підприємства; business life ділове життя; business management управління торговельно-промисловим підприємством; business manager комерційний директор • торговельний керівник; business merger об'єднання підприємств • злиття компаній; business method методика ділової діяльності; business monopoly підприємницька монополія; business name назва фірми • назва підприємства; business office торговельна канцелярія • торговельна контора; business of the day порядок денний; business opportunities можливість ділової діяльності; business outlook перспективи ділової діяльності • майбутня економічна кон'юнктура; business partner діловий партнер • торговельний партнер • діловий компаньйон • діловий учасник; business practice практика ділових відносин; business premises будинок підприємства; business press ділова преса; business principle діловий принцип; business procedure методика ділової діяльності; business profits прибуток підприємства; business property власність підприємства • власність фірми; business publication комерційне видання • фірмове видання; business purpose мета ділової діяльності; business quarter діловий квартал; business receipts прибутки від ділової діяльності; business relation діловий зв'язок; business relations ділові відносини • торговельні зв'язки; business reply cards картки для ділової відповіді; business representative торговельний представник; business revival пожвавлення господарської кон'юнктури; business secret виробничий секрет; business sector діловий сектор • виробничий сектор • сектор торговельно-промислової діяльності; business strategy ділова стратегія; business support підтримка підприємства; business tax податок на підприємця • податок на підприємство; business taxation оподаткування підприємства; business tax form бланк податкової декларації для підприємця; business tax package комплекс заходів з оподаткування підприємця; business tenant орендар/орендарка підприємства; business terms умови ділової діяльності; business-to-business advertising реклама для підприємців; business-to-business sales обсяг продажу торговельно-промислових підприємств • гуртовий оборот фірми; business training навчання торговельно-промислової діяльності; business trends тенденції в галузі ділової діяльності; business trip ділова поїздка • відрядження; business turnover торговельний оборот підприємства; business undertaking торговельно-промислове підприємство; business venue місце зустрічі фірми • місце ділової зустрічі; business volume торговельний оборот • обсяг ділових операцій; business week робочий тиждень; business world діловий світ; business year бюджетний рік • звітний рік • господарський рік; out of business банкрут; to be engaged in business займатися/зайнятися торгівлею • торгувати • крамарювати; to be forced out of business бути витісненим з підприємницької діяльності; to be in business займатися/зайнятися торгівлею • торгувати • крамарювати; to be out of business банкрутувати/збанкрутувати; to close down a business ліквідувати фірму • ліквідуватися; to conduct a business вести справу • займатися комерцією • керувати підприємством; to do business вести справу • вести діло; to engage in business займатися/зайнятися торгівлею • торгувати • крамарювати; to establish a business створювати/створити підприємство; to expand a business розширяти/розширити підприємство; to finance a business фінансувати підприємство; to go into business займатися/зайнятися торгівлею • торгувати • крамарювати; to go out of business ліквідувати підприємство • припиняти/припинити діяльність; to launch a business відкривати/відкрити підприємство; to manage a business керувати підприємством; to open a business засновувати/ заснувати підприємство • відкривати/відкрити підприємство; to operate a business керувати підприємством; to run a business керувати підприємством; to sell out a business продати підприємство; to set up a business починати/почати справу • засновувати/заснувати підприємство • починати/почати бізнес; to start a business починати/почати справу • засновувати/заснувати підприємство • починати/почати бізнес; to take over a business брати/взяти на себе ведення справи; to wind up a business ліквідувати підприємствоbusiness¹:: business enterprise; business² ‡ business² (383)═════════◇═════════бізнес < англ. business — діло, торгівля, справа; також форма бізнесмен — комерсант, ділок, торговець (ЕС-СУМ 1: 139; СІС: 96); підприємство/підприємництво/підприємницький < нім. Unternehmung < unter — під і nehmen — брати, приймати (ЕС-СУМ 4: 54-55)* * *господарська діяльність; бізнес; справа; клієнт; підприємництво; підприємство; клієнтура; підприємницька діяльність; оборот ( компанії); обсяг господарської діяльності -
6 real estate investment trust
сокр. REIT фин. инвестиционный траст недвижимости* (инвестиционный траст, вкладывающий средства акционеров (пайщиков) в доходную недвижимость и/или участвующий в ипотечном кредитовании)In 1971 the REITs began to borrow heavily in the commercial paper market.
See:
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abbrev.: REIT real estate investment trust ипотечный инвестиционный траст: учреждение, принадлежащее инвесторам и специализирующееся на инвестициях в недвижимость, ипотечном кредите, операциях по доверенности (США); акции траста свободно покупаются и продаются как объект инвестиций; не облагается федеральным налогом на прибыль корпорации, если не менее 95% облагаемого дохода распределяется между акционерами; см. equity REIT;* * *• учреждение, специализирующееся на инвестициях в недвижимость* * *. A special corporation that is generally not taxed under federal law. The trust (REIT) must invest funds in real property. Income is taxed to the shareholders. . Small Business Taxes & Management 2 .Англо-русский экономический словарь > real estate investment trust
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7 special situation corporations
гос. фин., амер. корпорации "на особом положении"* (виды корпораций, которым Налоговый кодекс США предоставляет налоговые льготы, рассматривая их в налоговом отношении не как корпорации, а как товарищества, т. е. освобождая их от уплаты налога на прибыль корпорации и позволяя тем самым избежать двойного налогообложения, возникающего в корпорации из-за обложения дохода сначала налогом на прибыль корпорации, а при выплате дивидендов — налогом на доход акционера как физического лица; к таким видам относятся корпорации категории "С", корпорации внешней торговли, малые инвестиционные корпорации и корпорации делового развития)See:Англо-русский экономический словарь > special situation corporations
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8 SBIC
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9 MESBIC
Фирменный знак: Minority Enterprise Small Business Investment Corporation -
10 company
сущ.1) общ. общество, компания; гость, гостиin company — в обществе, на людях
in company with smb. — в обществе кого-л.
2) общ. собеседник; партнер по общению3) сокр. Coа) эк. компания; фирма; предприятиеcapital goods company — компания, выпускающая средства производства
company under foreign ownership — компания, являющаяся иностранной собственностью
to set up [form, found\] a company — основать [учредить\] компанию
to float a company [to launch\] a company — учредить компанию и выпустить ее акции на рынок
See:advertising company, barter company, bartering company, cargo-handling company, controlling company, controlled company, domestic company, employee leasing company, export management company, export-import company, factor company, factoring company, foreign company, forfaiting company, forwarding company, freight-handling company, global company, holding company, import-export company, international business company, international company, internationally-based company, leasing company, life settlement company, logistics company, multinational company, offshore company, overseas company, parent company, pension company, sister company, subsidiary company, supranational company, title company, title insurance company, transnational company, wholesale company, affiliated company, agent-owned reinsurance company, captive insurance company, allied company, ancillary company, associate company, related company, auxiliary company, benevolent company, bogus company, captive finance company, captive insurance company, charitable company, chartered company, close company, close investment holding company, closed company, closed end management company, closed-end investment company, close-end investment company, closed-end management company, investment company, commercial company, company agreement, company auditor, company bargaining, company bull, company by-law, company car, company card, company doctor, company formation, company indicia, company law, company limited by guarantee, company limited by shares, company man, company name, company officer, company registrar, company secretary, company statute, company tax, company treasurer, company union, company unionism, company-wide, defunct company, dormant company, established company, exempt private company, farming company, formation of company, incorporated company, independent company, intercompany transaction, investment trust company, joint company, joint stock company, limited company, limited liability company, limited purpose trust company, management company, multiplant company, mutual company, nominee company, non-commercial company, non-for-profit company, not-for-profit company, one man company, open-end company, paper company, plan company, private company, private limited company, private limited liability company, proprietary company, public company, public limited company, public limited liability company, public utility company, publicly held company, publicly owned company, publicly traded company, quasi-public company, registered company, registration of company, regulated company, related company, shell company, sleeping company, small business investment company, small company, statutory company, sub-company, trust company, underlying company, unlimited company, blue chip company, company officer 2) African Management Services Companyб) эк., юр., амер. (собирательное понятие, применяемое, как правило, к формам организации бизнеса, имеющим в основе своей деятельности объединение капиталов: корпорации, товариществу и т. п.; не применяется по отношению к такой форме, как индивидуальное предпринимательство)Syn:See:в) эк., юр., брит. = corporation 2) б),г) ист. (те члены коммерческой организации, чьи фамилии не упоминаются в названии)See:4) общ., разг., амер. контора*, органы* (Центральное разведывательное управление США, ЦРУ; с определенным артиклем, с прописной буквы)See:5) эк. тр. гильдия (организация, действующая в Лондонском Сити, занимающаяся в основном благотворительной деятельностью и образовавшаяся из средневековых профессиональных объединений)6) мор. экипаж, команда7) воен. воинская единица; батальон, рота ( пехотные), батарея ( артиллерийская), эскадрон ( кавалерийский)See:
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company (Co; Coy) компания: юридическое лицо, представляющее собой ассоциацию вкладчиков капитала (акционеров) для осуществления той или иной деятельности (товарищество, акционерная компания); = corporation 2.* * *компания, акционерное общество, фирма. . Словарь экономических терминов .* * *корпоративное предприятие, которое является юридическим лицом, в отличие от его участников; компания оперирует как самостоятельная единица, успеха которой добиваются все ее члены -
11 institutional, co-sponsor
English-French legislative terms > institutional, co-sponsor
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12 limited liability company
сокр. LLC компания с ограниченной ответственностьюа) эк., юр. (компания, общество или товарищество, ответственность по обязательствам которых ограничена акционерным или паевым капиталом; такие компании отвечают только по своим обязательствам и только принадлежащим ей имуществом и не несут ответственности по обязательствам акционеров, равно как и акционеры не несут ответственности по обязательствам компании; объединяет преимущества налогообложения товарищества и ограниченную ответственность корпорации, хотя последней не является)Syn:See:б) эк., юр., амер. (компания, которая относится к гибридным, или комбинированным правовым конструкциям: в такой компании сочетаются черты корпорации — ограниченная имущественная ответственность участников и товарищества — доходы компании облагаются только при выплате налогом так же, как доходы товарищества (т. е. доходы компании облагаются как доходы ее участников, налог на прибыль компания не платит); юридического лица компания не образует; управление компанией осуществляется на основе специального соглашения участников; полномочия по управлению компанией может получить один из участников или профессиональный менеджер, не являющийся акционером компании; решения могут приниматься голосованием, как и в товариществе; акции компании продаются без ограничений в отличие от товарищества, участник которого не может уступить свою долю без реорганизации и переоформления товарищества; LLC, по законам американских штатов, имеет ограничение по срокам существования; вместе с тем, в пределах этого срока выход из состава LLC одного из участников не ведет к прекращению ее существования; уставные документы LLC должны содержать как можно меньше признаков, характерных для корпорации; теоретически суд может признать LLC корпорацией со всеми вытекающими из этого налоговыми последствиями)See:business corporation, partnership, artificial person, Limited Liability Company Act, Uniform Limited Liability Company Act, operating agreement, pass-through taxation* * *. A entity created under state law that is taxed like a partnership (i.e., income and losses are passed through to the partners), but where the liability of the owners is limited to their investment in the company. That is, they can't be held personally liable for the debts of the company. . Small Business Taxes & Management 2 .Англо-русский экономический словарь > limited liability company
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13 Gewinn
Gewinn m 1. BÖRSE return; 2. FIN profit, assets, earnings, surplus; 3. FREI benefit; 4. GEN advantage, surplus, income, gain, net income; 5. RW profit, book profit, surplus; 6. STEUER emolument; 7. WIWI surplus • einen Gewinn melden RW report a profit • Gewinn bringend 1. GEN advantageous, beneficial, gainful; 2. RW profitable; 3. WIWI productive • Gewinn erwirtschaften WIWI run a surplus, generate a profit • Gewinn erzielen 1. BÖRSE move into the money; 2. RW make a profit • Gewinn machen 1. RW make a profit, make profits; 2. WIWI run a surplus • Gewinne abziehen WIWI (infrml) milk profits • Gewinne einheimsen GEN (infrml) rake in profits • Gewinne erzielen BÖRSE make gains, make a profit • Gewinne übertrafen die Vorhersagen im ersten Quartal FIN profits surpassed forecasts in the first quarter* * *m 1. < Börse> return; 2. < Finanz> assets, earnings, surplus; 3. < Frei> benefit; 4. < Geschäft> advantage, surplus, income; 5. < Rechnung> book profit, surplus; 6. < Steuer> emolument; 7. < Verwalt> earnings; 8. <Vw> surplus ■ einen Gewinn melden < Rechnung> report a profit ■ Gewinn bringend 1. < Geschäft> advantageous, beneficial, gainful; 2. < Rechnung> profitable; 3. <Vw> productive ■ Gewinn erwirtschaften <Vw> run a surplus, generate a profit ■ Gewinn erzielen 1. < Börse> move into the money; 2. < Rechnung> make a profit ■ Gewinn machen 1. < Rechnung> make a profit, make profits; 2. <Vw> run a surplus ■ Gewinne abziehen <Vw> milk profits infrml ■ Gewinne einheimsen infrml < Geschäft> rake in profits infrml ■ Gewinne erzielen < Börse> make gains, make a profit ■ Gewinne übertrafen die Vorhersagen im ersten Quartal < Finanz> profits surpassed forecasts in the first quarter* * *Gewinn
profit, gain, gainings, getting, increment, cleanup (US sl.), (Einkünfte) emolument, spoil, (Erfolg) benefit, (Ertrag) receipts, proceeds, return, yield, produce, avails (US), (Ertrag aus Grund und Boden) issue, (gute Gelegenheit) catch, bargain, market, (aus Gewerbebetrieb) profit, earnings, gain, (Gewinnspanne) [profit] margin, (Kursgewinn) increase, advance, gains, (Nutzen) advantage, account, fruit, (Spekulation) gain, (Überschuss) surplus;
• auf Gewinn gerichtet with a view to profit, for pecuniary benefit, profitmaking, commercial;
• nicht auf Gewinn gerichtet non-commercial, non-profit[-making];
• auf gemeinschaftlichen Gewinn und Verlust gerichtet on joint profit and loss;
• mit Gewinn at a profit, profitably;
• ohne Gewinn profitless, unprofitable;
• abgeführter Gewinn amount surrendered;
• an konzernfremde Gesellschaften abgeführter Gewinn (Bilanz) mandatory profit distributions under agreement;
• an Händler abgegebener Gewinn pass-over profit (US);
• abgezweigter Gewinn profit set aside;
• abrechnungspflichtiger Gewinn profit subject to accounting;
• im Rechnungsabschnitt angefallener Gewinn accounting profit;
• im Geschäft wieder angelegter Gewinn retained earnings (US), earnings ploughed (Br.) (plowed, US) back;
• angemessener Gewinn fair return (profit), reasonable return;
• angesammelte Gewinne accumulated profits;
• rapid ansteigende Gewinne soaring profits;
• auffallende Gewinne striking gains;
• auf die Abteilungen aufgeschlüsselter Gewinn departmental profit;
• ausgeschüttete Gewinne distributed profits;
• nicht ausgeschüttete Gewinne undivided (unappropriated, US) profits, retained earnings (US);
• noch nicht ausgeschüttete Gewinne accumulated profits;
• ausgewiesener Gewinn reported profit;
• ausgezahlter Gewinn (Versicherung) bonus in cash;
• ausschüttungsfähiger Gewinn distributable earnings, unappropriated earned surplus (US);
• außerordentliche Gewinne non-recurring profits;
• beachtlicher Gewinn substantial gain;
• steuerlich bereinigter (berichtigter) Gewinn adjusted profit;
• auf Neubewertung beruhender Gewinn appreciated surplus;
• besteuerungsfähiger Gewinn taxable gain;
• betriebsbedingter Gewinn operating profit;
• betrügerische Gewinne fraudulent gains;
• buchmäßiger Gewinn book profit;
• dicker Gewinn fat profit;
• echter Gewinn actual profit;
• ehrliche Gewinne honest profits;
• einbehaltene Gewinne retained earnings (US);
• einmaliger Gewinn banner profit;
• einmalige Gewinne one-time (banner) gains, banner profits;
• entgangener Gewinn ceasing (lost) profit, ceasing gain;
• nicht entnommener Gewinn retained income (earnings, profit) (US), unwithdrawn (non-drawn, undistributed, paid-in, US) profit, profit ploughed (plowed, US) back;
• im Liquidationszeitraum entstandene Gewinne profits arising during a winding-up;
• ergaunerter Gewinn plunder (sl.);
• erhebliche Gewinne (Börse) substantial gain;
• erhoffter Gewinn anticipated profit;
• erwarteter (zu erwartender) Gewinn prospective (anticipated) profit, lucrative interest;
• aus Arbeit zu erwirtschaftender Gewinn profit derivable from work;
• erzielter Gewinn realized (secured) profit, profit made;
• beim Autoverkauf erzielter Gewinn profit on sale of a motor car;
• an der Börse erzielte Gewinne profits on exchange;
• durch Fremdkapitaleinsatz erzielter Gewinn return earned with use of borrowed funds;
• leicht erzielter Gewinn (Börse) velvet (US);
• im ersten Quartal erzielter Gewinn first-quarter profit;
• tatsächlich erzielter Gewinn actual profit;
• in Übersee erzielte Gewinne overseas gains;
• eventueller Gewinn contingent profit;
• früherer Gewinn past earnings;
• gelegentliche Gewinne casual profits;
• geringer Gewinn small profit;
• gewerblicher Gewinn operating (industrial, commercial) profit;
• glänzende Gewinne booming profits;
• glatter Gewinn clear profit;
• unerwartet hoher Gewinn bonanza (US);
• imaginärer Gewinn expected profit;
• inflationsbedingter Gewinn inflation-generated profit;
• zur Ausschüttung kommender Gewinn distributable profit;
• körperschaftssteuerpflichtige Gewinne profits chargeable to corporation tax;
• laufender Gewinn current earnings;
• mäßiger Gewinn light (slight) profit;
• mitgenommener Gewinn realized profit;
• müheloser Gewinn easy profit;
• optimaler Gewinn optimum profit;
• realisierter Gewinn realized profit (revenue);
• nicht realisierter Gewinn unrealized profit;
• noch nicht realisierter Gewinn contingent (paper, US) profit;
• unrealisierter rechnerischer Gewinn paper profit;
• reiner Gewinn net profit (avails, US);
• rückständige Gewinne back profits;
• schwindende Gewinne shrivel(l)ing profits;
• sicherer Gewinn certain percentage;
• stattlicher Gewinn handsome profit;
• für die Aktionäre zur Verfügung stehender Gewinn profit attributable to shareholders (Br.) (stockholders, US);
• stehen gebliebener Gewinn jackpot, profit left;
• stehen gelassener Gewinn retained (US) (unrealized, left) profit, retained income (US), profit ploughed (Br.) (plowed, US) back;
• zur Ausschüttung zur Verfügung stehender Gewinn distributable earnings, unappropriated earned surplus (US);
• steigender Gewinn growing profit;
• steuerpflichtiger Gewinn attributable profit before taxation, taxable (chargeable, assessable) profit, chargeable gain;
• tatsächlicher Gewinn actual profit;
• thesaurierter Gewinn accumulated (unappropriated, US) profit, profit retained (US), retained earnings (profit, surplus, US, income), accumulated earnings;
• überschießender (überschüssiger) Gewinn excess profit, surplus income (profit);
• unausgeschütteter Gewinn undistributed (undivided) profits, retained earnings;
• unerlaubte Gewinne illicit profits;
• unerwarteter Gewinn windfall profit;
• unlautere Gewinne sordid gains;
• unrealisierte Gewinne paper profits;
• unrechtmäßiger Gewinn illegal profit;
• der Steuerpflicht unterliegende Gewinne profits brought within the charge of tax, chargeable gains;
• der Körperschaftssteuer unterworfene Gewinne profits chargeable to corporation tax;
• unverteilter Gewinn unappropriated [earned, US] surplus, undistributed (non-distributed) net profit (Br.), undivided profit;
• veranlagungspflichtiger Gewinn chargeable gain, profit brought within the charge of tax;
• verfügbarer Gewinn available profit;
• für die Dividendenausschüttung verfügbarer Gewinn unappropriated profit (US), unappropriated earned surplus (US);
• nach Rückstellung auf Rücklagekonto verfügbarer Gewinn net surplus (US);
• verkürzter Gewinn shave-off profit;
• versteckter Gewinn hidden (secret) profit;
• zu versteuernder Gewinn taxable profit (earnings);
• dieses Jahr zu versteuernder Gewinn gain taxable this year;
• versteuerter Gewinn taxed profit, profit after tax;
• verteilbarer Gewinn available profit;
• zu verteilender Gewinn distributable earnings;
• verteilter Gewinn appropriated surplus;
• nicht verteilter (verwertbarer) Gewinn accumulated profit, unappropriated [earned, US] surplus, surplus earnings (US);
• nicht verwendete Gewinne unapplied profits;
• vorgetragener Gewinn profit carried forward;
• vorweggenommener Gewinn anticipated bonus, deferred profit;
• wesentliche Gewinne material gains;
• den Rücklagen zugewiesene (zugeführte) Gewinne (Bilanz) appropriated earnings (US), earned surplus (US), profit retained and added to reserve;
• gesetzlich zugerechneter Gewinn profit appendant;
• vertraglich zugerechneter Gewinn profit appurtenant;
• zurechenbarer Gewinn (Einkommensteuer) attributable profit;
• zusätzlicher Gewinn extra profit;
• nicht zweckgebundener Gewinn available (disposable) surplus;
• einbehaltene Gewinne und Abschreibungen retained cashflow;
• Gewinne nach Abzug von Steuern after-tax earnings (profit);
• Gewinn vor Abzug von Steuern pretax profit (earnings), earnings (profit) before tax;
• Gewinn je Aktie earnings per share (stock, US);
• Gewinn vor Berücksichtigung der Steuern pretax profit;
• Gewinn aus Beteiligungen investment profit, profit due from participation;
• Gewinn aus Buchwerterhöhungen appreciated surplus, surplus of appreciation;
• Gewinn aus Devisengeschäften gain from exchange operations;
• Gewinn vor Fusionierung profit prior to consolidation;
• Gewinne im Geschäftsjahr (Versicherung) underwriting (insurance) profits;
• Gewinne aus einem nicht genehmigten Gewerbe unlawful profits;
• Gewinn aus Gewerbebetrieb business profit;
• Gewinn aus der Hauptbetriebstätigkeit operating profit;
• Gewinn bei Kalkulation zu Marktpreisen nach Abzug fälliger Steuern current cost profit after deducting taxation payable;
• Gewinn aus Kapitalanlagen income from capital investment;
• Gewinn je Kapitaleinheit profitability ratio (US);
• Gewinne aus Monopolen (Bilanz) profits from patents and secret processes (Br.), monopoly profits (US);
• Gewinn aus Neubewertung reappraisal surplus;
• Gewinn aus Prägung von Scheidemünzen minor coinage profit fund (US);
• Gewinn nach Steuern profit after taxes;
• kleine Gewinne, große Umsätze small profits, quick returns;
• Gewinn aus Veräußerungen sales profit;
• Gewinne aus dem Verkauf von Anlagegütern profits on the sale of fixed assets;
• Gewinn und Verlust profit and loss account, losings and winnings;
• Gewinn vor Vornahme von Abschreibungen profit before depreciation;
• Gewinn nach Vortrag (Bilanz) profit balance;
• Gewinne aus Wertpapieranlagen income from securities, investment income;
• Gewinn abwerfend paying, remunerative;
• Gewinn bringend profitable, gainful, lucrative, profit-producing (-making), remunerative, revenue- (profit-) earning, pay[ing], payable, advantageous;
• Gewinn abführen to surrender a profit;
• seinen Gewinn vom Wettbüro abholen to collect one’s winnings from the betting shop;
• mit Gewinn abschließen to show a profit;
• Transaktion mit Gewinn abschließen to make a profit out of a transaction;
• Gewinne abschöpfen to siphon off (cream away) profits;
• Gewinn abwerfen to leave (bring in, render, yield, return) profit, to leave a margin, to be profitable, to pay;
• angemessenen Gewinn abwerfen to yield a fair profit, to bring an adequate return;
• Gewinne aktivieren to capitalize profits;
• Gewinn bringend anlegen to invest advantageously (one’s money to good account);
• mit Gewinn arbeiten to operate (run) at a profit, to operate in the black (coll.), to be on a profitable basis, to work with good result;
• wieder mit Gewinn arbeiten to be back in the black (US coll.);
• Gewinne aufschlüsseln (verhältnismäßig aufteilen, anteilmäßig aufteilen) to prorate profits (US);
• Gewinn untereinander aufteilen to split the profit;
• Gewinn aufweisen to show profit;
• keinerlei Gewinne aufweisen to show a nil balance on its profits;
• seine Gewinne aufzehren to eat up (improve away) one’s profits;
• Gewinn und Verlust durchschnittlich ausgleichen to give and take, to average;
• Gewinn ausschütten to distribute a surplus, to divide profits;
• Gewinne nachteilig beeinflussen to hurt profits;
• Gewinn beschneiden to trim profits;
• j. am Gewinn beteiligen to give s. o. a share in the profits;
• mit Gewinn betreiben to be on a profitable basis, to operate profitably, to be in the black (US coll.);
• Bergwerk mit Gewinn betreiben to work a mine at a profit;
• Gewinn [ein]bringen to be profitable, to show profit, to pay, to bring in, to [yield a handsome] profit;
• Gewinne einkalkulieren to compute profits;
• Gewinn einstreichen to reap a profit, to sweep the board;
• gewaltige Gewinne einstreichen to make huge profits;
• unberechtigten Gewinn einstreichen to pocket a profit;
• unerlaubte Gewinne einstreichen to make illicit profits;
• Gewinn entnehmen to draw the profits;
• Gewinn nicht entnehmen und im Geschäft wieder anlegen to plough (plow, US) back earnings into business;
• Gewinn ermitteln to determine profit;
• Gewinn erzielen to realize (operate at, make, secure, draw) a profit, to come out of the red (US coll.);
• angemessenen Gewinn erzielen to turn a healthy profit;
• anständige Gewinne erzielen to make fair profits;
• 10 Pfund Gewinn erzielen to be ten pounds to the good;
• Gewinn feststellen to ascertain (determine) the profit;
• Anteil am Gewinn haben to have a share in the profit;
• reinen Gewinn ergeben haben to have netted;
• bisher noch keinen Gewinn gemacht haben to have produced zero profit to date;
• seine Gewinne niedrig halten to hold down profits;
• mit einem Gewinn herauskommen (Lotterie) to win a prize;
• Gewinne hochschrauben to kick up earnings;
• Gewinn kassieren to lock in the profit;
• dicke Gewinne kassieren to mop profits;
• lukrative Gewinne buchungstechnisch in Steueroasen anfallen lassen to book most of one’s lucrative business through tax havens;
• Gewinne machen to make profits;
• Gewinn mitnehmen to take profits, to pick up bargains;
• Gewinne realizieren (Börse) to reap (realize, take) profits, to cash in;
• mit Gewinn rechnen to look to profit;
• Gewinne scheffeln to rake in profits;
• am Gewinn beteiligt sein to have an interest in the profits, to share in profits;
• ganzen Gewinn aufs Spiel setzen to play on the velvet (US);
• Gewinn teilen to share gains, to pool profits, to cut (US sl.);
• am Gewinn teilnehmen to partake of the profits;
• Gewinn thesaurieren to retain the profit;
• Gewinn und Verlust zu gleichen Teilen tragen to go shares;
• Gewinne transferieren to repatriate (remit) profits;
• sich von jem. ohne Gewinn und Verlust trennen to break even with s. o.;
• mit Gewinn verkaufen to sell to advantage (at a profit), (Wertpapiere) to sell at a premium;
• Gewinn verrechnen to appropriate profits;
• mit späteren Gewinnen verrechnen to carry forward long-term losses (US);
• Gewinn mit einem Verlust verrechnen to set off a gain against a loss;
• Gewinne verschleiern to conceal profits;
• Gewinn verteilen to divide (distribute) the profits (proceeds);
• Gewinn unter die Angestellten verteilen to allocate the profit among the employees;
• thesaurierte Gewinne für Investitionen verwenden to retain profits for expansion;
• Gewinne verzeichnen to post profits, to post (record) gains;
• kleine Gewinne verzeichnen to register (show) small gains;
• große Gewinne vorweisen to exhibit large profits;
• mit einem Gewinn winken to hold forth hopes of profit;
• Gewinn mit etw. erzielen wollen to do s. th. for profit;
• schnell Gewinn machen wollen to be out for quick killing (fam.);
• großen Gewinn zeitigen to result in a large profit;
• Gewinn ziehen aus to take advantage of, to benefit from;
• einen großen Gewinn aus etw. ziehen to thrive on s. th.;
• Gewinn aus einem Geschäft ziehen to make a profit on a transaction;
• keinen bedeutenden Gewinn aus etw. ziehen to extract no unusual profit from s. th.;
• Gewinne steuerlich zurechnen to allocate (attribute) profits;
• Gewinnabfall profit drop, skid in profits;
• Gewinnabführung surrender of profits, profit transfer;
• Gewinnabführungssteuer excess-profits tax (US);
• Gewinnabführungsvertrag surrender-of-profits agreement;
• Gewinnabnahme fall in profits. -
14 Beteiligung
Beteiligung f 1. BÖRSE stake, (participating) interest; 2. FIN equity holding, interest, int.; 3. GEN involvement; stake (an einem Unternehmen); 4. POL turnout (Wahl); 5. RW participation, share; 6. WIWI trade investments • eine Beteiligung an etw. erwerben GEN acquire an interest in sth, acquire a stake in sth* * *f 1. < Börse> stake, (participating) interest; 2. < Finanz> equity holding, interest (int.) ; 3. < Geschäft> an einem Unternehmen stake, involvement; 4. < Pol> Wahl turnout; 5. < Rechnung> participation, share; 6. <Vw> trade investments ■ eine Beteiligung an etw. erwerben < Geschäft> acquire an interest in sth, acquire a stake in sth* * *Beteiligung
participation, sharing, (Anlage) investment, (Anteil) share, interest, (Gesellschaftsanteil) amount invested [in a company], contribution to capital, stake, (Mitwirkung) cooperation, collaboration, (Teilnehmerzahl) attendance, (Unterstützung) support, contribution;
• mit der Aussicht späterer Beteiligung with a view to partnership;
• mit Beteiligung am Gewinn participating;
• Beteiligungen holdings, shareholdings, stockholdings (US), (Bilanz) investments, equitable (equity) interests;
• steuerlich absetzbare Beteiligung tax-deductive share;
• ausländische Beteiligungen foreign interests;
• finanzielle Beteiligung [financial] interest, financial holding (participation);
• formale (nominelle) Beteiligung nominal participation (interest);
• geringe Beteiligung thin attendance;
• industrielle Beteiligung industrial participation;
• kommanditistische Beteiligung limited partnership interest;
• maßgebliche Beteiligung controlling interest;
• minimale Beteiligung little or no participation;
• prozentuale Beteiligung quota;
• staatliche Beteiligung government[al] participation (interest);
• stille Beteiligung secret (sleeping, Br., dormant, silent, US) partnership;
• verschiedene Beteiligungen (Bilanz) sundry investments and interests;
• Beteiligung an etw. exposure to s. th.;
• Beteiligungen durch Aktienbesitz shareholdings (Br.), stockholdings (US);
• Beteiligung am staatlichen Altersversorgungswerk contracting into the state pension scheme;
• Beteiligung der Angestellten (Belegschaft) am Aktienkapital employee share (Br.) (stock, US) ownership;
• Beteiligung der Arbeiter und Angestellten am Gewinn industrial partnership, profit sharing;
• Beteiligungen im Ausland foreign investments;
• Beteiligungen an Banken und Bankfirmen shareholding stockholding (US), interest in foreign banks;
• Beteiligung an einem Dokumentengeschäft negotiating a documentary credit;
• Beteiligung Dritter am Rechtsstreit third-party notice;
• Beteiligung an der Geschäftsführung management sharing (US);
• Beteiligungen an Gesellschaften investment in companies (corporations, US);
• Beteiligung am Gewinn share of profits, profit sharing;
• Beteiligung an einem Konsortium underwriting participation;
• Beteiligung an den Kosten shareholding of costs;
• Beteiligung an der Patentverwertung interest in the patent exploitation;
• Beteiligung der Pensionskasse pension fund’s holdings;
• Beteiligung am Stammkapital equity participation;
• Beteiligung an Tochter- und Konzerngesellschaften investments in subsidiaries and associated companies;
• Beteiligung von erheblichem Umfang material interests;
• Beteiligung an einem Unternehmen participation in an enterprise;
• Beteiligung am Verlust sharing of loss;
• Beteiligung anderer Versicherer co-insurance;
• gute (schlechte) Beteiligung an der Wahl heavy (small) poll;
• Beteiligung an einer Werbesendung co-sponsoring;
• Beteiligungen und andere Wertpapiere (Bilanz) bonds and other interests;
• Beteiligung abgeben to realize an investment;
• jem. eine Beteiligung an seinem Geschäft anbieten to offer s. o. an interest in one’s business;
• seine Beteiligung aufgeben to withdraw one’s money from a business, to stand down;
• mehrere Beteiligungen besitzen to have holdings in several companies;
• Beteiligung erwerben to secure an interest;
• Beteiligung durch Erlassen der Rückzahlung von Staatskrediten erwerben to buy its way in by waiving repayment of state loans;
• an einem Unternehmen in großzügiger Weise Beteiligungen erwerben to launch a corporation on an acquisition drive;
• seine Beteiligung zu erkennen geben to disclose one’s interest;
• mehrere Beteiligungen haben to have holdings in several companies (corporations, US);
• seine Beteiligung den Steuerbehörden offen legen to reveal one’s holdings to the tax authorities;
• Beteiligung realisieren to realize an investment;
• unter lebhafter Beteiligung der Bevölkerung stattfinden to be accompanied by demonstrations of public sympathy;
• j. zur Beteiligung an etw. veranlassen to interest s. o. in s. th.;
• seine Beteiligung verkaufen to sell out one’s share of business;
• sich in immer größerem Ausmaß Beteiligungen zulegen to play the acquisition game;
• volle Beteiligung zugesagt full interest admitted. -
15 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.———————————————————————————————————————— -
16 Einkommen
Einkommen n FIN, RW, STEUER, WIWI income, revenue, receipts, earnings* * *n <Finanz, Rechnung, Steuer, Vw> income, revenue, receipts, earnings--------: ohne Arbeit erzieltes Einkommen<Finanz, Steuer, Vw> Vermögenseinkommen unearned income* * *Einkommen
income, revenue, penny, rent, (Einkünfte) emoluments, perquisites, (Erträgnisse) earnings, (Gewinne) gainings, gains (US), (Mittel) means, (Rente) rent;
• als Einkommen versteuert reported;
• ohne Einkommen without income;
• abgeleitetes Einkommen derived income;
• in England anfallendes Einkommen income arising in the United Kingdom;
• im Rechnungsabschnitt anfallendes Einkommen current income;
• für längeren Zeitraum in einem Steuerjahr anfallendes Einkommen bunched income;
• angemessenes Einkommen fair income;
• antizipatorisches Einkommen deferred income (US);
• ausreichendes Einkommen sufficient income;
• berufliches Einkommen professional earnings;
• bescheidenes Einkommen humble (modest) income;
• doppelt besteuertes Einkommen doubly taxed income;
• besteuerungsfähiges Einkommen taxable income;
• die Lebensbedürfnisse deckendes Einkommen income commensurate with one’s needs;
• effektives Einkommen real income;
• entfallendes Einkommen attributable income;
• erarbeitetes Einkommen earned income;
• erträgliches Einkommen tolerable income;
• tatsächlich erzieltes Einkommen actual income;
• fiktives Einkommen (Einkommenssteuer) notional income (Br.);
• festes Einkommen regular (settled, permanent, steady, stable, assured, fixed) income;
• freies Einkommen income above the living wage;
• fundiertes Einkommen unearned income (revenue);
• fünfstelliges Einkommen five-figure income;
• garantiertes Einkommen guaranteed income;
• gebundenes Einkommen living wage;
• gemeinsames Einkommen (Ehepaar) combined income;
• geschätztes Einkommen estimated income (earnings);
• geringes Einkommen small income;
• gesichertes Einkommen settled (secured) income, income security;
• gewerbliches Einkommen industrial (business) income;
• gutes Einkommen considerable (comfortable) income;
• höheres Einkommen fairly large income;
• hohes Einkommen large (high, big) income;
• jährliches Einkommen annual income, annuity;
• knappes Einkommen scanty income;
• körperschaftssteuerpflichtiges Einkommen income chargeable with (liable to) corporation tax;
• stabiles landwirtschaftliches Einkommen stable farm income;
• lebenslängliches Einkommen life income;
• mäßiges Einkommen small income;
• mittleres Einkommen middle-bracket (median, US) income;
• niedriges Einkommen low income;
• nominales Einkommen nominal income;
• persönliches Einkommen personal income;
• produziertes Einkommen produced income;
• Pro-Kopf-Einkommen income per capita, individual earnings;
• jährliches Pro-Kopf-Einkommen annual per capita income;
• reales Einkommen actual pay;
• regelmäßiges Einkommen regular (assured) income;
• ruhegehaltsfähiges Einkommen pensionable income;
• ruhegeldfähiges Einkommen pension income;
• sicheres Einkommen assured (dependable) income;
• sonstiges Einkommen other income (revenue);
• spärliches Einkommen slender income;
• ständiges Einkommen regular (fixed) income;
• zur freien Verfügung stehendes Einkommen spendable (disposable, US) income;
• rasch steigendes Einkommen fast-mounting income;
• steuerfreies Einkommen tax-exempt (non-taxable, untaxable) income, income exempt from taxation (US);
• steuerpflichtiges Einkommen income liable to tax, taxable (chargeable, assessable) income;
• voll steuerpflichtiges Einkommen income wholly liable to tax;
• tatsächliches Einkommen real income;
• transitorisches Einkommen transitory income;
• unregelmäßiges Einkommen non-recurring revenue;
• unselbstständiges Einkommen income from wages (work, employment);
• unversteuertes Einkommen income before taxes, pretax income;
• tatsächlich verbrauchtes Einkommen realized income;
• verfügbares Einkommen spendable (disposable, US) income;
• frei verfügbares Einkommen (Volkswirtschaft) disposable (US) (discretionary) income;
• verlässliches Einkommen dependable income;
• versteuertes Einkommen taxed income;
• vorweggenommenes Einkommen deferred income;
• wertbeständiges Einkommen stable income;
• wirkliches Einkommen real income;
• zusätzliches Einkommen additional income;
• Einkommen nach Abzug der Steuern income after taxes;
• Einkommen vor Abzug der Steuern pretax income;
• Einkommen von Aktiengesellschaften corporate income (US);
• Einkommen aus selbstständiger Arbeit income arising from any office or employment or profit;
• Einkommen aus unselbstständiger Arbeit wage income;
• Einkommen aus Arbeit und Kapital mixed income;
• Einkommen verschiedenster Art (Bilanz) miscellaneous income;
• Einkommen aus freier Berufstätigkeit professional earnings;
• Einkommen zwischen 15.000 und 20.000 Dollar income in the $ 15,000 - 20,000 brackets (US);
• freies Einkommen über dem Existenzminimum income above the living wage, surplus value;
• Einkommen aus Grundbesitz income derived from land (landed property), property income;
• Einkommen aus Kapitalvermögen unearned (investment) income;
• Einkommen pro Kopf der Bevölkerung per capita income;
• Einkommen auf Lebenszeit income for life;
• Einkommen im Ruhestand income after retirement;
• Einkommen der mittleren Steuerklasse middle-bracket income;
• frei verfügbares Einkommen nach Steuern disposable income (US);
• Einkommen aus Vermögen[sanlage] unearned (investment) income, income property;
• Einkommen aus unbeweglichem Vermögen income from real property;
• Einkommen aus Wertpapierbeständen income from securities (Br.), investment income;
• sein Einkommen angeben to make an income-tax statement (US);
• sein Einkommen zu niedrig angeben to understate one’s income;
• Einkommen angleichen to equalize income;
• sein ganzes Einkommen ausgeben to live up to one’s income;
• mit seinem Einkommen auskommen to live within one’s income, to suit one’s expenditure to one’s means, to make both ends meet;
• als in diesem Jahr angefallenes Einkommen behandeln to report as income for the year;
• nicht als steuerpflichtiges Einkommen behandeln to exclude from one’s income;
• Einkommen besteuern to tax income;
• Einkommen an der Quelle besteuern to tax revenue at the source;
• Einkommen beziehen to draw (derive) income;
• steuerpflichtiges Einkommen darstellen to constitute taxable income;
• Einkommen steuerlich an der Quelle erfassen to tax income at the source;
• sein Einkommen erhöhen to make up (augment) one’s income;
• Einkommen ermitteln to determine an income;
• gutes Einkommen erzielen to make a good income;
• geringes Einkommen [zu versteuern] haben to be in low income brackets (US);
• hohes Einkommen [zu versteuern] haben to be in high income brackets (US);
• 40.000 Dollar Einkommen im Jahr haben to have an income of $ 40,000 a year;
• vierstelliges Einkommen haben to have an income of four figures;
• von seinem Einkommen leben to live off one’s income;
• Einkommen zur Besteuerungsgrundlage nehmen to base taxation on the income;
• jds. Einkommen auf jährlich 8000 Pfund schätzen to put s. one’s income at L 8000 a year;
• als normales Einkommen zu versteuern sein to be taxable as ordinary income;
• dem Einkommen zuzurechnen sein to be of a revenue nature;
• den Landwirten ein angemessenes und regelmäßiges Einkommen sichern to ensure that farmers receive a fair and regular income;
• zum Einkommen in keinem Verhältnis stehen to be out of proportion to one’s income;
• Einkommen für die Steuerveranlagung mit höheren Sätzen veranschlagen to compute the income for assessment at higher rates;
• sein Einkommen im Voraus verbrauchen to anticipate one’s income;
• sein Einkommen verdoppeln to double one’s income;
• über ein Einkommen verfügen to have an income in one’s own right;
• sein Einkommen vermehren to augment one’s income;
• als Einkommen versteuern to report as taxable income;
• 50.000 Dollar an Einkommen versteuern to return one’s income at $ 50,000;
• Einkommen aus Steuergründen über die Jahre verteilen to spread out income;
• steuerlich als Einkommen behandelt werden to be attributed to revenue;
• aus dem laufenden Einkommen bezahlt werden to be paid out of income;
• vom laufenden Einkommen gespeist werden to come from current income;
• mit dem Einkommen verrechnet werden to be chargeable against income;
• Teil seines Einkommens zurücklegen to set aside a part of one’s income. -
17 stock
2) ассортимент (товаров)3) инвентарь4) склад (готовых изделий или полуфабрикатов) || хранить на складе5) капитал; фонд6) см. fixed capital stock7) имущество; перечень продаваемого имущества8) сырьё, материалы; незавершённые готовые изделия; оборотные производственные фонды9) амер. акция, акции; акционерный капитал; брит. ценные бумаги, фондовые ценности, обязательства; облигации; фонды10) род, семья11) группа населения12) скот; поголовье скота13) парк (вагонов)- in stock
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Business Angel — Un Business angel est une personne physique qui investit une part de son patrimoine dans une entreprise innovante à potentiel et qui, en plus de son argent, met gratuitement à disposition de l’entrepreneur, ses compétences, son expérience, ses… … Wikipédia en Français
Business Angels — Business angel Un Business angel est une personne physique qui investit une part de son patrimoine dans une entreprise innovante à potentiel et qui, en plus de son argent, met gratuitement à disposition de l’entrepreneur, ses compétences, son… … Wikipédia en Français
Business angels — Business angel Un Business angel est une personne physique qui investit une part de son patrimoine dans une entreprise innovante à potentiel et qui, en plus de son argent, met gratuitement à disposition de l’entrepreneur, ses compétences, son… … Wikipédia en Français
Business angel — Un Business angel (ou BA) est une personne physique qui investit une part de son patrimoine dans une entreprise innovante à potentiel et qui, en plus de son argent, met gratuitement à disposition de l’entrepreneur, ses compétences, son expérience … Wikipédia en Français
corporation — cor·po·ra·tion /ˌkȯr pə rā shən/ n [Late Latin corporatio, from Latin corporare to form into a body, from corpor corpus body]: an invisible, intangible, artificial creation of the law existing as a voluntary chartered association of individuals… … Law dictionary
Corporation Service Company — (CSC) Type Privately Held Corporation Industry Registered Agent, Corporate Governance, Corporate Compliance, Name and Intellectual Property Management Founded Delaware (1899) … Wikipedia