-
1 Erbschaftssteuer
f 1. < Finanz> inheritance tax; 2. < Recht> bei Testamentserbfolge probate duty; 3. < Steuer> inheritance tax (BE), death duty dat (BE), legacy duty (BE), legacy tax (AE), estate tax (AE)* * *Erbschaftssteuer
duty payable on death, death duty (Br.), duty on inheritance (US), transfer (death) tax (US), (Vermächtnis von Gegenständen) legacy duty, (für bewegliches Vermögen) probate duty (Br.), estate tax (US) (duty, Br.);
• einzelstaatliche Erbschaftssteuer inheritance tax (US);
• verminderte Erbschaftssteuer transfer-tax mitigation;
• Erbschaftssteuer für Nachlässe aus der Seitenlinie collateral inheritance tax (US);
• Erbschaftssteuer und Schenkungssteuer capital transfer tax (Br.);
• Erbschaftssteuer für unbewegliches Vermögen succession duty (Br.);
• völlig von der Erbschaftssteuer befreien to exempt completely from estate tax (US) (duty, Br.);
• gesonderter Erbschaftssteuer unterliegen to be exempt from aggregation;
• zur Erbschaftssteuer veranlagen (veranschlagen) to assess death duties, to charge property to estate duty (Br.);
• Erbschaftssteuer vermeiden to avoid estate duty (Br.);
• zulässige Erbschaftssteuerabzüge allowable deductions for estate duty (Br.);
• Erbschaftssteueraufwand estate-tax outlay (US);
• Erbschaftssteuerbefreiung exemption from estate duty;
• Erbschaftssteuerbelastung charge to estate duty (Br.), estate-duty charge (Br.);
• Erbschaftssteuerberechnung estate-duty computation (Br.);
• Erbschaftssteuerbetrag estate-duty value (Br.);
• berichtigte Erbschaftssteuererklärung corrective affidavit;
• Erbschaftssteuerersparnis estate-duty saving (Br.), estate-tax savings (US);
• Erbschaftssteuerfestsetzung charging estate duty (Br.) (tax, US);
• Erbschaftssteuerformular Inland Revenue Affidavit (Br.);
• Erbschaftssteuerfreibetrag lifetime (inheritance) exemption (US), exemption from inheritance tax (US), estate-duty credit (allowance, relief, Br.);
• Erbschaftssteuerfreibetrag der überlebenden Ehefrau surviving spouse exemption;
• Erbschaftssteuerfreibetrag für bestimmte Wertpapiere beantragen to claim exemption for particular stocks (US);
• Erbschaftssteuerfreibetragsgrenze estate-duty exemption limit (Br.);
• Erbschaftssteuerfreigrenze estate-duty exemption limit (Br.);
• Erbschaftssteuergesetzgebung estate-duty legislation (Br.);
• Erbschaftssteuermilderung estate-duty mitigation (Br.);
• Erbschaftssteuernachlass auf landwirtschaftliche Betriebsflächen agricultural value relief;
• Erbschaftssteuernachlass auf Maschinen und maschinelle Anlagen machinery and plant relief. -
2 Dauerstrombelastbarkeit, f
(длительный) допустимый ток
Максимальное значение электрического тока, который может протекать длительно по проводнику, устройству или аппарату при определенных условиях без превышения определенного значения их температуры в установившемся режиме
[ ГОСТ Р МЭК 60050-826-2009]
Этот ток обозначают IZ
[ ГОСТ Р 50571. 1-2009 ( МЭК 60364-1: 2005)]EN
(continuous) current-carrying capacity
ampacity (US)
maximum value of electric current which can be carried continuously by a conductor, a device or an apparatus, under specified conditions without its steady-state temperature exceeding a specified value
[IEV number 826-11-13]
ampacity
The current in amperes that a conductor can carry continuously under the conditions of use without exceeding its temperature rating.
[National Electrical Cod]FR
courant (permanent) admissible, m
valeur maximale du courant électrique qui peut parcourir en permanence, un conducteur, un dispositif ou un appareil, sans que sa température de régime permanent, dans des conditions données, soit supérieure à la valeur spécifiée
[IEV number 826-11-13]Ampacity, the term is defined as the maximum amount of current a cable can carry before sustaining immediate or progressive deterioration. Also described as current rating or current-carrying capacity, is the RMS electric current which a device can continuously carry while remaining within its temperature rating. The ampacity of a cable depends on:
- its insulation temperature rating;
- conductor electrical properties for current;
- frequency, in the case of alternating currents;
- ability to dissipate heat, which depends on cable geometry and its surroundings;
- ambient temperature.
Electric wires have some resistance, and electric current flowing through them causes voltage drop and power dissipation, which heats the cable. Copper or aluminum can conduct a large amount of current before melting, but long before the conductors melt, their insulation would be damaged by the heat.
The ampacity for a power cable is thus based on physical and electrical properties of the material & construction of the conductor and of its insulation, ambient temperature, and environmental conditions adjacent to the cable. Having a large overall surface area may dissipate heat well if the environment can absorb the heat.
In a long run of cable, different conditions govern, and installation regulations normally specify that the most severe condition along the run governs the cable's rating. Cables run in wet or oily locations may carry a lower temperature rating than in a dry installation. Derating is necessary for multiple circuits in close proximity. When multiple cables are near, each contributes heat to the others and diminishes the amount of cooling air that can flow past the individual cables. The overall ampacity of the insulated conductors in a bundle of more than 3 must be derated, whether in a raceway or cable. Usually the de-rating factor is tabulated in a nation's wiring regulations.
Depending on the type of insulating material, common maximum allowable temperatures at the surface of the conductor are 60, 75 and 90 degrees Celsius, often with an ambient air temperature of 30°C. In the U.S., 105°C is allowed with ambient of 40°C, for larger power cables, especially those operating at more than 2 kV. Likewise, specific insulations are rated 150, 200 or 250°C.
The allowed current in cables generally needs to be decreased (derated) when the cable is covered with fireproofing material.
For example, the United States National Electric Code, Table 310-16, specifies that up to three 8 AWG copper wires having a common insulating material (THWN) in a raceway, cable, or direct burial has an ampacity of 50 A when the ambient air is 30°C, the conductor surface temperature allowed to be 75°C. A single insulated conductor in air has 70 A rating.
Ampacity rating is normally for continuous current, and short periods of overcurrent occur without harm in most cabling systems. The acceptable magnitude and duration of overcurrent is a more complex topic than ampacity.
When designing an electrical system, one will normally need to know the current rating for the following:- Wires
- Printed Circuit Board traces, where included
- Fuses
- Circuit breakers
- All or nearly all components used
Some devices are limited by power rating, and when this power rating occurs below their current limit, it is not necessary to know the current limit to design a system. A common example of this is lightbulb holders.
[http://en.wikipedia.org/wiki/Ampacity]
Тематики
- электротехника, основные понятия
Синонимы
EN
DE
- Dauerstrombelastbarkeit, f
- Strombelastbarkeit, f
FR
- courant admissible, m
- courant permanent admissible, m
Немецко-русский словарь нормативно-технической терминологии > Dauerstrombelastbarkeit, f
-
3 Strombelastbarkeit, f
(длительный) допустимый ток
Максимальное значение электрического тока, который может протекать длительно по проводнику, устройству или аппарату при определенных условиях без превышения определенного значения их температуры в установившемся режиме
[ ГОСТ Р МЭК 60050-826-2009]
Этот ток обозначают IZ
[ ГОСТ Р 50571. 1-2009 ( МЭК 60364-1: 2005)]EN
(continuous) current-carrying capacity
ampacity (US)
maximum value of electric current which can be carried continuously by a conductor, a device or an apparatus, under specified conditions without its steady-state temperature exceeding a specified value
[IEV number 826-11-13]
ampacity
The current in amperes that a conductor can carry continuously under the conditions of use without exceeding its temperature rating.
[National Electrical Cod]FR
courant (permanent) admissible, m
valeur maximale du courant électrique qui peut parcourir en permanence, un conducteur, un dispositif ou un appareil, sans que sa température de régime permanent, dans des conditions données, soit supérieure à la valeur spécifiée
[IEV number 826-11-13]Ampacity, the term is defined as the maximum amount of current a cable can carry before sustaining immediate or progressive deterioration. Also described as current rating or current-carrying capacity, is the RMS electric current which a device can continuously carry while remaining within its temperature rating. The ampacity of a cable depends on:
- its insulation temperature rating;
- conductor electrical properties for current;
- frequency, in the case of alternating currents;
- ability to dissipate heat, which depends on cable geometry and its surroundings;
- ambient temperature.
Electric wires have some resistance, and electric current flowing through them causes voltage drop and power dissipation, which heats the cable. Copper or aluminum can conduct a large amount of current before melting, but long before the conductors melt, their insulation would be damaged by the heat.
The ampacity for a power cable is thus based on physical and electrical properties of the material & construction of the conductor and of its insulation, ambient temperature, and environmental conditions adjacent to the cable. Having a large overall surface area may dissipate heat well if the environment can absorb the heat.
In a long run of cable, different conditions govern, and installation regulations normally specify that the most severe condition along the run governs the cable's rating. Cables run in wet or oily locations may carry a lower temperature rating than in a dry installation. Derating is necessary for multiple circuits in close proximity. When multiple cables are near, each contributes heat to the others and diminishes the amount of cooling air that can flow past the individual cables. The overall ampacity of the insulated conductors in a bundle of more than 3 must be derated, whether in a raceway or cable. Usually the de-rating factor is tabulated in a nation's wiring regulations.
Depending on the type of insulating material, common maximum allowable temperatures at the surface of the conductor are 60, 75 and 90 degrees Celsius, often with an ambient air temperature of 30°C. In the U.S., 105°C is allowed with ambient of 40°C, for larger power cables, especially those operating at more than 2 kV. Likewise, specific insulations are rated 150, 200 or 250°C.
The allowed current in cables generally needs to be decreased (derated) when the cable is covered with fireproofing material.
For example, the United States National Electric Code, Table 310-16, specifies that up to three 8 AWG copper wires having a common insulating material (THWN) in a raceway, cable, or direct burial has an ampacity of 50 A when the ambient air is 30°C, the conductor surface temperature allowed to be 75°C. A single insulated conductor in air has 70 A rating.
Ampacity rating is normally for continuous current, and short periods of overcurrent occur without harm in most cabling systems. The acceptable magnitude and duration of overcurrent is a more complex topic than ampacity.
When designing an electrical system, one will normally need to know the current rating for the following:- Wires
- Printed Circuit Board traces, where included
- Fuses
- Circuit breakers
- All or nearly all components used
Some devices are limited by power rating, and when this power rating occurs below their current limit, it is not necessary to know the current limit to design a system. A common example of this is lightbulb holders.
[http://en.wikipedia.org/wiki/Ampacity]
Тематики
- электротехника, основные понятия
Синонимы
EN
DE
- Dauerstrombelastbarkeit, f
- Strombelastbarkeit, f
FR
- courant admissible, m
- courant permanent admissible, m
Немецко-русский словарь нормативно-технической терминологии > Strombelastbarkeit, f
-
4 Verlust
Verlust m 1. BANK loss; 2. GEN wastage; 3. IMP/EXP forfeiting; 4. PAT damage; 5. RW charge off; 6. RECHT loss; 7. WIWI leakage • einen Verlust abdecken FIN cover a loss • einen Verlust ausweisen RW report a loss, show a loss • einen Verlust erleiden 1. RW sustain a loss; 2. RECHT suffer loss • einen Verlust erwarten FIN expect a loss • einen Verlust erwirtschaften WIWI run a deficit • einen Verlust in Kauf nehmen BÖRSE take a loss, accept [tolerate] a loss • einen Verlust melden RW report a loss • einen Verlust tragen FIN carry a loss, stand a loss • Verlust machen 1. FIN, RW operate in the red; 2. WIWI run a deficit • Verluste einfahren FIN, RW operate in the red • Verluste hinnehmen WIWI lose out, sustain losses, suffer losses* * *m 1. < Bank> loss; 2. < Geschäft> wastage; 3. <Imp/Exp> forfeiting; 4. < Patent> damage; 5. < Rechnung> charge off; 6. < Recht> loss; 7. <Vw> leakage ■ einen Verlust abdecken < Finanz> cover a loss ■ einen Verlust ausweisen < Rechnung> report a loss, show a loss ■ einen Verlust erleiden 1. < Rechnung> sustain a loss; 2. < Recht> suffer loss ■ einen Verlust erwarten < Finanz> expect a loss ■ einen Verlust erwirtschaften <Vw> run a deficit ■ einen Verlust in Kauf nehmen < Börse> take a loss, accept/tolerate a loss ■ einen Verlust melden < Rechnung> report a loss ■ einen Verlust tragen < Finanz> carry a loss, stand a loss ■ Verlust machen 1. <Finanz, Rechnung> operate in the red; 2. <Vw> run a deficit ■ Verluste hinnehmen <Vw> lose out, sustain losses, suffer losses ■ Verluste einfahren infrml <Finanz, Rechnung> operate in the red* * *Verlust
(Abgang) wastage, (Defizit) deficit, red (US coll.), (Leckage) leakage, (Nachteil) disadvantage, detriment, (Schaden) damage, detriment, cost, (Schwund) shrinkage, (Spiel) losings, (Verderb) spoilage, waste, (Verfall) forfeiture, (Verlustgeschäft) sacrifice;
• bei Verlust under pain (with forfeiture) of;
• bei Eintritt eines Verlustes in the event (upon the occurrence) of a loss;
• in Verlust geraten lost;
• mit Verlust at a sacrifice (loss);
• nach Abschreibung aller Verluste after charging off all losses;
• ohne einen einzigen Verlust with a no-loss record;
• ohne Rücksicht auf Verluste at all risks;
• abschätzbarer Verlust estimable loss;
• steuerlich absetzbarer (abzugsfähiger) Verlust loss available for relief, deductible loss;
• steuerlich nicht absetzbarer Verlust loss not allowable;
• abzugsfähiger Verlust deductible loss;
• steuerlich anerkannter Verlust taxable loss;
• anteilsmäßiger Verlust proportional loss;
• in der Bilanz ausgewiesener Verlust loss as shown in the balance sheet;
• auf Brandstiftung beruhender Verlust incendiary loss;
• beträchtlicher Verlust severe loss;
• nicht betriebsbedingter Verlust non-trading loss;
• buchmäßiger Verlust accounting (book) loss;
• drohender Verlust danger of loss;
• eingetretener (entstandener) Verlust incurred (actual) loss;
• einmaliger Verlust non-recurring loss;
• endgültiger Verlust dead loss (sl.);
• enorme Verluste sea of red ink;
• auf konzernfremde Gesellschaften entfallender Verlust (Bilanz) minority interest in losses;
• entstandener Verlust occurred loss;
• durch Kursschwankungen entstandener Verlust exchange loss;
• durch Nichtvermietung entstandener Verlust vacancy loss;
• durch Preisherabsetzung (Preisheraufsetzung) entstandener Verlust markdown (markup) loss;
• bei der Liquidation voraussichtlich entstehende Verluste total estimated deficiency from realization of assets;
• erkannter Verlust (Spediteur) known loss;
• nicht erkannter Verlust (Spediteur) concealed loss;
• erlittener Verlust loss sustained;
• ersetzbarer Verlust recoverable (retrievable) loss;
• erwartete Verluste anticipated losses;
• eventuelle Verluste possible losses;
• finanzieller Verlust pecuniary loss;
• durch Exzedentenrückversicherung nicht gedeckter Verlust uninsured excess loss;
• von der Versicherung nicht gedeckter Verlust loss not compensated by insurance;
• von der Versicherung voll gedeckter Verlust loss fully covered by insurance;
• versicherungsmäßig gedeckte Verluste losses recoverable under a contract of insurance;
• nicht geschäftsbedingter Verlust non-business loss;
• gewerbliche Verluste loss from business or profession;
• großer Verlust heavy (severe) loss;
• aus zweifelhaften Forderungen herrührende Verluste bad-debt losses (US);
• zufällig hervorgerufener besonderer Verlust (Steuer) casual loss;
• kräftige Verluste sharp losses;
• laufender Verlust operating loss;
• minimale Verluste minimum of losses, trivial losses;
• mittelbarer Verlust consequential (constructive) loss;
• Per-Saldo-Verlust net loss;
• produktionsbedingter Verlust manufacturing loss;
• reiner Verlust net (dead, sl.) loss;
• schmerzlicher Verlust bereavement;
• schwerer Verlust heavy (severe) loss;
• für den Konzernausgleich zur Verfügung stehender Verlust loss available for group relief (Br.);
• steuerabzugsfähige Verluste losses deductible from earned income;
• tatsächlicher Verlust actual loss;
• aus dem Jahresertrag zu tilgende Verluste losses chargeable against the year;
• totaler Verlust dead (sl.) (outright) loss;
• übermäßiger Verlust excess loss;
• unbedeutender Verlust insignificant (trivial) loss;
• uneinbringlicher Verlust irretrievable (irredeemable) loss;
• nicht unerhebliche Verluste considerable (heavy) losses;
• unersetzlicher Verlust irrecoverable (irretrievable, irredeemable) loss;
• unerwarteter Verlust unanticipated loss;
• unmittelbarer Verlust direct loss;
• unwiederbringlicher Verlust irretrievable loss;
• steuerlich noch nicht verbrauchte Verluste unabsorbed losses;
• vermutlicher Verlust presumptive loss;
• nicht versicherter Verlust uninsured loss;
• durch Betrug einzelner Gesellschafter verursachte Verluste losses occasioned by the fraud of any partners;
• durch Brand verursachter Verlust loss by fire;
• steuerlich nicht verwertbarer Verlust unrelieved loss (Br.);
• aus den Vorjahren vorgetragene Verluste losses brought forward from previous years;
• vorweggenommener Verlust anticipated loss;
• weitere Verluste supplemental losses;
• auf Abschreibungen im Anschaffungsjahr zurückzuführender steuerlicher Verlust loss arising from first-year allowance;
• Gewinn und Verlust profit and loss, losses and gains;
• Verluste aus dem Abgang von Gegenständen des Anlagevermögens losses on retirement of fixed assets;
• Verlust überseeischer Absatzgebiete loss of overseas markets;
• Verlust von Absatzmärkten loss of markets;
• ein Verlust nach dem anderen loss on loss;
• Verlust der Arbeitsfähigkeit loss of earning capacity;
• Verlust der Arbeitskraft des Ehegatten loss of services of the spouse (Br.);
• Verlust des Arbeitsplatzes loss of employment;
• Verluste im Auslandskreditgeschäft foreign-loan losses;
• Verluste durch Betriebsunterbrechung use and occupancy loss;
• Verlust an der Börse market loss;
• Verluste aus Bürgschaftsverpflichtungen surety losses;
• Verlust der bürgerlichen Ehrenrechte forfeit of civil rights;
• Verlust der Erwerbsfähigkeit loss of earning capacity;
• Verlust durch Feuer losses caused by fire;
• Verlust aus zweifelhaften Forderungen bad (US) (doubtful, Br.) debt losses, loss from bad (US) (doubtful, Br.) debts;
• Verluste der Fremdenverkehrswirtschaft travel spending deficit;
• Verlust im Geschäftsjahr (Versicherungsgesellschaft) underwriting loss;
• Verluste der Gesellschaft corporate losses (US);
• Verlust durch allgemeine Havarie average loss;
• Verlust in Höhe des Zeitwertes [des versicherten Gegenstandes] actual loss;
• Verlust aus Kapitalanlagen loss on investments;
• Verlust der Konzession loss of franchise;
• Verlust aus Kursschwankungen exchange loss;
• Verlust der Ladung loss of cargo;
• irreversibler Verlust von Land und Habitaten irreversible loss of land and habitats;
• Verluste der Landwirtschaft farm losses;
• Verlust der Lebensgemeinschaft loss of consortium (Br.);
• Verluste von Marktanteilen market-share losses;
• Verlust von Marktanteilen an Mitbewerber loss of market share to competitors;
• Verlust von Menschenleben loss of life;
• Verluste im Mietgeschäft rental losses;
• Verlust des Pensionsanspruches disqualification of benefit, forfeiture of a pension;
• Verlust der Prämie für unfallfreies Fahren loss of no-claims bonus;
• Verlust eines Rechtes loss (forfeiture) of a right;
• Verlust auf See marine loss;
• Verlust der Souveränität der Mitgliedstaaten zugunsten der Marktkräfte loss of national sovereignty to market forces;
• Verlust vor Steuern pre-tax loss;
• Verlust auf dem Transport loss in transit;
• Verlust aus einem Verkauf sales loss;
• Verlust bei Verladungen loss of shipments (US);
• Verlust von Vermögenswerten loss of property values;
• Verlust infolge eines nicht zustande gekommenen Vertragsabschlusses loss of contract;
• Verlust der biologischen Vielfalt loss of biodiversity;
• Verluste aus Wertminderungen oder dem Abgang von Gegenständen des Umlaufvermögens außer Vorräten valuation adjustment on current assets other than inventories;
• Verlust aus Wertpapieranlagen loss from securities holding;
• Verlust an Zeit und Lohn broken time;
• Verlust ausweisend showing a loss (deficit);
• Verlust bringend ruinous, involving (causing) a loss, losing, loss-bringing;
• Verluste abbuchen to cut one’s losses;
• Verlust abschätzen to assess [the extend of] a loss;
• mit Verlust abschließen to show (result in, close with) a loss;
• Jahr mit Verlust abschließen to close a year in the red (US coll.);
• seine Verluste abschreiben to cut (charge off, deduct) one’s losses;
• Verlust abwenden to turn off a loss;
• mit Verlust arbeiten to operate (run, carry on) at a loss, to run in the red (US coll.);
• mit schweren Verlusten arbeiten to work out heavy deficits;
• Verluste auffangen to absorb (cushion) losses;
• für einen Verlust aufkommen to be liable for a loss;
• Verluste aufweisen to show a loss, to show red ink (US coll.);
• Verluste für das vierte Quartal aufweisen to report a fourth-quarter loss;
• Verlust ausgleichen to make good a loss, to make up for a deficit, to make good a deficit;
• Verluste wieder ausgleichen (Börse) to recover one’s losses;
• Verlust ausweisen to show a loss;
• seine Verluste ersetzt bekommen to recover one’s losses;
• seinen Verlust berechnen to reckon up one’s loss;
• Verluste berücksichtigen to make allowance for losses;
• sich an einem Verlust beteiligen to share in a loss;
• mit Verlust betreiben to carry on at a loss;
• ohne Verluste davonkommen to get off without a loss;
• Verluste wieder einbringen to make up for a deficiency, to retrieve a loss;
• mit Verlust einkaufen to buy at a loss;
• j. für einen Verlust entschädigen to indemnify (compensate) s. o. for a loss;
• Verlust erfahren to undergo (experience) a loss;
• sich von seinen Verlusten erholen to recover one’s losses;
• steuerlich anerkannten geschäftlichen Verlust erleiden to make a loss in a trade or business;
• gewaltige (große) Verluste erleiden to incur (suffer) severe losses, to lose heavily, to sustain heavy losses, to go heavily into the red (US coll.);
• bei der Briefbeförderung keine Verluste erleiden (Postverwaltung) to break even on letters;
• Verluste an der Börse erleiden to meet with losses on the stock exchange;
• Verlust ermitteln to ascertain a loss;
• Verlust ersetzen to make amends, to repair a damage (loss);
• jem. den Verlust von etw. ersetzen to pay s. o. the lost value of s. th.;
• Verlust erzielen to notch up a loss;
• in Verlust geraten to get lost;
• Verluste haben to be out of pocket, to be in the red (coll.);
• schwere Verluste haben to lose heavily, to be hard hit, to have a heavy loss;
• für Verluste haften to be liable for [a loss];
• seine Verluste durch Börsenspekulationen wieder hereinbekommen to recoup one’s losses in gaining on the stock market;
• schwer unter seinen finanziellen Verlusten leiden to be hard hit by one’s financial losses;
• finanzielle Verluste hinnehmen müssen to meet with money setbacks;
• geringe Verluste hinnehmen müssen (mil.) to lose a little ground;
• seine Verluste durch An- und Verkauf reduzieren (Börse) to average down (up);
• geschäftliche Verluste riskieren to jeopardize one’s business;
• Verlust von Tausenden von Arbeitsplätzen riskieren to put thousands of jobs at risk;
• riesige Verluste schreiben to chalk up huge losses;
• sich vor Verlusten schützen to save one’s bacon;
• am Verlust beteiligt sein to participate in a loss;
• gegen Verluste sicherstellen to safeguard against losses;
• j. in Verluste stürzen to run s. o. into losses;
• Verlust tragen to bear (stand) a loss;
• Verlust nach Anteilen (anteilig) tragen to share a loss rat(e)ably;
• Gewinne und Verluste zu gleichen Teilen tragen to share and share alike;
• sich von jem. ohne Verlust trennen to break even with s. o.;
• jds. Verluste übernehmen to reimburse s. o. for his losses;
• Verlust vergüten to make up for a loss;
• mit Verlust verkaufen to sell at a loss (discount, sacrifice, disadvantage, with a forfeit), to bargain away;
• Verluste gerade noch vermeiden to break even;
• Verluste mit den erzielten Einkünften verrechnen to set the loss against earned income;
• Verlust mit dem Gewinn späterer Jahre verrechnen (ein Jahr steuerlich vortragen) to carry forward a loss for one year;
• Verluste verschleiern to conceal losses;
• Verluste gleichmäßig über ein Jahr verteilen to apportion losses evenly over a year;
• finanzielle Verluste des einzelnen Versicherungsnehmers auf alle verteilen to spread the financial losses of insured members over the whole community;
• Verluste rückwirkend verwenden (Steuererklärung) to relate back losses;
• Verlust verzeichnen to record a loss;
• Verluste längerfristig vortragen to carry forward long-term losses (Br.);
• mit einem Verlust fertig werden to cope with red ink (US coll.);
• Verlust[e] wettmachen to repair a loss;
• Verlust zufügen to cause a loss;
• schweren Verlust zufügen to inflict a serious loss;
• Verlust steuerlich zurücktragen to carry back a loss;
• Verlustabbau deficit cutting;
• Verlustabschluss losing bargain, (Bilanz) closing in the red (US coll.), balance sheet that shows a deficit, deficiency statement (US);
• Verlustabschluss tätigen to close a year in the red (US coll.);
• Verlustabzug (Steuer) deductible loss;
• Verlustanrechnung (Einkommensteuer) loss relief (Br.);
• Verlustanteil share in a loss, (Bilanz) loss;
• Verlustanzeige (Versicherung) notification (notice) of loss, immediate notice;
• unverzügliche Verlustanzeige immediate notice;
• Verlustanzeige bei der Polizei abgeben to notify the police of a loss;
• Verlustartikel loss leader;
• Verlustaufteilung loss repartition, division of losses, (Firma) distribution of partnership loss;
• Verlustauftrag money-losing order.
mittragen, Verlust
to share a loss.
См. также в других словарях:
Value added tax — Taxation An aspect of fiscal policy … Wikipedia
negligible value — Denoting an asset of little or no value. For capital gains tax, if an asset is determined to have negligible value it can be treated as having been sold and immediately reacquired at the current negligible value (nil), resulting in an allowable… … Accounting dictionary
Alcons — means Percentage Articulation Loss of Consonants = %ALcons. This machine measure of intelligibility is closely associated with the TEF sound analyzer. It is computed from measurements of the Direct to Reverberant Ratio and the Early Decay Time… … Wikipedia
допустимое значение — Значение параметра, которое не выходит за пределыразрешенной области изменений. [Л.М. Невдяев. Телекоммуникационные технологии. Англо русский толковый словарь справочник. Под редакцией Ю.М. Горностаева. Москва, 2002] Тематики электросвязь,… … Справочник технического переводчика
Itemized deduction — Individual taxpayers in the United States are allowed a choice when preparing their Federal income tax returns. After computing their Adjusted gross income (AGI), taxpayers can itemize their deductions (from a list of allowable items) and… … Wikipedia
Compliance requirements — are a series of directives established by United States Federal government agencies that summarize hundreds of Federal laws and regulations applicable to Federal assistance (also known as Federal aid or Federal funds). They are currently… … Wikipedia
nature, philosophy of — Introduction the discipline that investigates substantive issues regarding the actual features of nature as a reality. The discussion here is divided into two parts: the philosophy of physics and the philosophy of biology. In this… … Universalium
401(k) — In the United States of America, a 401(k) plan allows a worker to save for retirement while deferring income taxes on the saved money and earnings until withdrawal. The employee elects to have a portion of his or her wage paid directly, or… … Wikipedia
United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… … Universalium
environmental works — ▪ civil engineering Introduction infrastructure that provides cities and towns with water supply, waste disposal, and pollution control services. They include extensive networks of reservoirs, pipelines, treatment systems, pumping stations … Universalium
Document Type Definition — (DTD) is a set of markup declarations that define a document type for SGML family markup languages (SGML, XML, HTML). DTDs were a precursor to XML schema and have a similar function, although different capabilities. DTDs use a terse formal syntax … Wikipedia