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1 frais déductibles
Dictionnaire juridique, politique, économique et financier > frais déductibles
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2 frais
I.frais°1, fraîche [fʀε, fʀε∫]1. adjectivea. ( = légèrement froid) cool ; [vent] freshb. ( = sans cordialité) chillyc. ( = sain, éclatant) freshd. ( = récent) recent ; [peinture] wete. [aliment] freshf. ( = reposé) fresh• eh bien, nous voilà frais ! well, we're in a fine mess now! (inf)2. adverb• « servir frais » "serve chilled"b. ( = récemment) newly3. masculine nouna. ( = fraîcheur) prendre le frais to take a breath of fresh air• mettre (qch) au frais [+ aliment, boisson] to put (sth) in a cool placeb. ( = vent) bon frais strong breeze4. feminine nounII.frais°2 [fʀε]plural masculine noun• se mettre en frais pour qn/pour recevoir qn to put o.s. out for sb/to entertain sb• faire les frais de la conversation ( = parler) to keep the conversation going ; ( = être le sujet) to be the (main) topic of conversation• aux frais de la princesse (inf) (de l'État) at the taxpayer's expense ; (de l'entreprise) at the firm's expense► frais d'entretien [de jardin, maison] (cost of) upkeep ; [de machine, équipement] maintenance costs► frais de scolarité (à l'école, au lycée) school fees (Brit), tuition fees (US) ; (pour un étudiant) tuition fees* * *
1.
fraîche fʀɛ, fʀɛʃ adjectif1) ( légèrement froid) cool; ( trop froid) cold‘servir frais’ — ‘serve chilled’
il fait frais ce matin — ( c'est agréable) it's cool this morning; ( il fait froid) it's chilly this morning
2) ( récent) [nouvelles, traces, neige] fresh; [peinture] wetde fraîche date — [membre] recent
3) [produit] fresh4) ( jeune) [teint, peau] fresh; [voix] young5) ( nouveau) [troupes, équipe] fresh6) ( léger) [parfum, décor, couleur] fresh7) ( sans chaleur) [accueil, ambiance] cool
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mettre quelque chose au frais — ( pour le conserver) to put something in a cool place; ( pour le refroidir) to put something to cool
mettre quelqu'un au frais — (colloq) ( en prison) to put somebody inside (colloq)
4.
nom masculin plurielaux frais de quelqu'un — fig at somebody's expense
faire des frais — [personne] to spend a lot of money
en être pour ses frais — (colloq) lit to have to pay; fig to get nothing for one's pains
arrêter les frais — fig to stop wasting one's time
2) ( coûts d'un service professionnel) fees3) (coûts d'un service commercial, commission) charges4) ( en comptabilité) ( coûts) costsfrais fixes/variables — fixed/variable costs
5.
à la fraîche locution adverbiale ( le matin) in the cool of the morning; ( le soir) in the cool of the eveningPhrasal Verbs:••nous voilà frais! — (colloq) now we're in a fix! (colloq)
* * *fʀɛ, fʀɛʃ (fraîche)1. adj1) (air, eau) cool"servir frais" — "serve lightly chilled"
Il fait un peu frais ce soir. — It's a bit chilly this evening.
2) (aliment, nouvelles, troupes) freshCette salade n'est pas très fraîche. — This lettuce isn't very fresh.
3) (= peu cordial) (accueil) cool2. advfrais émoulu de — fresh from, just out of
3. nm4. frais nmpl1) (= débours) expenses2) COMMERCE expenses3) (= taxe, supplément) charges4) fig* * *A adj1 ( légèrement froid) [temps, eau, nuit, endroit] cool; ( trop froid) [nuit, eau, vent, boisson] cold; les soirées sont fraîches the evenings are cold ou chilly; ‘servir frais’ ‘serve chilled’; il fait frais ce matin ( c'est agréable) it's cool this morning; ( il fait froid) it's chilly this morning; le fond de l'air est frais there's a chill in the air;2 ( récent) [nouvelles, souvenir, traces, neige] fresh; [peinture, colle, encre] wet; c'est encore très frais dans ma mémoire it's still very fresh in my memory; de fraîche date [lettre, membre] recent;5 ( nouveau) [troupes, chevaux, équipe] fresh; apporter un peu d'air frais à qch to bring a breath of fresh air to sth; de l'argent frais more money; ⇒ dispos;7 ( sans chaleur) [accueil, ambiance] cool.B adv1 ( depuis peu) frais rasé freshly shaved; des fleurs fraîches cueillies freshly-picked flowers; du foin frais coupé freshly-cut hay; un livre tout frais paru a newly-published book; frais débarqués de leur village fresh from their village;2 ( froid) il fait frais it's cool.C nm1 ( fraîcheur) se tenir au frais to stay in the cool; prendre le frais to get some fresh air; mettre qch au frais ( pour le conserver) to put sth in a cool place; ( pour le refroidir) to put sth to cool; j'ai mis le champagne au frais I've put the champagne to cool; ‘à conserver au frais’ ‘store in a cool place’; mettre qn au frais○ ( en prison) to put sb inside○;D nmpl1 gén ( dépenses) expenses; frais d'hospitalisation hospital expenses; frais annexes fringe expenses; frais d'habillement/médicaux/de justice clothing/medical/legal expenses; avoir de gros frais to have some big expenses; à peu de/grands frais at little/great expense; à moindres frais at very little cost; tous frais payés all expenses paid; le voyage est aux frais de l'entreprise the trip is being paid for by the company; le voyage est à vos frais you'll have to pay for the trip yourself; vivre aux frais de la société to live off society; aux frais de qn fig at sb's expense; partager les frais to share the cost; faire des frais [personne] to spend a lot of money; [événement, achat] to cost a lot; cela fait des frais de partir en vacances going on vacation costs a lot; rentrer dans ses frais to cover one's expenses; se mettre en frais pour qn to put oneself out for sb; en être pour ses frais○ lit to have to pay; fig to get nothing for one's pains; faire les frais de qch to bear the brunt of sth; les petites entreprises font les frais de la récession the small companies are bearing the brunt of the recession; arrêter les frais fig to stop wasting one's time; ⇒ faux;2 ( coûts d'un service professionnel) fees; frais d'agence/d'expertise agency/consultancy fees;3 Comm ( coûts d'un service commercial) charges; frais de location/transport hire/transport charges;5 Compta ( coûts) costs; frais de publicité/trésorerie advertising/finance costs; frais fixes/variables fixed/variable costs;E à la fraîche loc adv ( le matin) in the cool of the morning; ( le soir) in the cool of the evening.frais d'annulation Tourisme cancellation fees; frais bancaires Fin bank charges; frais déductibles Fisc allowable expenses; frais de déplacement ( d'employé) travel expenses; ( de réparateur) call-out charge (sg); frais divers Compta miscellaneous costs; frais d'expédition Postes postage and packing; Transp freight; frais d'exploitation Compta operating costs; frais de fonctionnement Entr running costs; frais de garde Fin ( de titres en dépôt) management charges; ( d'enfant) ( à payer) childminding fees; Fisc childminding expenses; frais généraux Compta overheads; frais de gestion Compta management costs; Fin management charges; frais d'inscription gén registration fees; Scol school fees GB, tuition fees US; Univ tuition fees, academic fees GB; frais de port Comm, Postes postage ¢; frais professionnels Fisc professional expenses; frais réels Fisc allowable expenses; frais de représentation Admin, Entr ( encourus) entertainment expenses; ( alloués) entertainment allowance (sg); frais de scolarité Scol tuition fees, school fees GB.être frais comme une rose or un gardon to be as fresh as a daisy; nous voilà frais○! now we're in a fix○!I[frɛ] nom masculin plurielà grands frais with much expense, (very) expensivelyfrais de déplacement ou de mission ou de voyage travelling expensesrentrer dans ses frais to break even, to recoup one's expensesaux frais de la princesse (familier) : hôtel cinq étoiles, restaurants de luxe, tout ça aux frais de la princesse (familier) five-star hotel, smart restaurants, all on expenses2. [en comptabilité] outgoingsfrais d'envoi ou d'expédition postage3. DROITfrais d'inscription registration fee, membership feeIIla blessure ou la plaie est encore fraîche the wound is still freshde fraîche date recent, newavoir la bouche ou l'haleine fraîche to have sweet breath5. [reposé] freshfrais et dispos, frais comme une rose as fresh as a daisy6. [éclatant] fresh7. [indifférent - accueil, réception] cool8. (familier) [en mauvais état]9. ÉCONOMIE————————[frɛ] adverbe————————adverbe1. [nouvellement] newly2. [froid]servir frais serve cold ou chilled————————nom masculin[air frais]si on allait prendre un peu le frais à la campagne? how about going to the countryside for a breath of (fresh) air?————————fraîche nom féminin1. [heure] cool (of evening)2. (très familier & argot milieu) cash————————au frais locution adverbiale1. [dans un lieu froid] in a cool place
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