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1 retained profits
Finthe amount of profit remaining after tax and distribution to shareholders that is retained in a business and used as a reserve or as a means of financing expansion or investment. -
2 retained earnings
Finthe amount of profit remaining after tax and distribution to shareholders that is retained in a business and used as a reserve or as a means of financing expansion or investment. -
3 остаток на сите
amount retained, oversize product, sieve residueРусско-английский научно-технический словарь Масловского > остаток на сите
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4 Summe
Summe f 1. FIN total; 2. GEN sum, (AE) total, aggregate, total, amount, amt; 3. STAT (AE) footing; 4. WIWI aggregate, amount, amt, total* * *f 1. < Finanz> total; 2. < Geschäft> sum, total (AE), aggregate, total, amount (amt) ; 3. < Math> footing (AE) ; 4. <Vw> aggregate, amount (amt), total* * *Summe
sum, amount, stock, value, (Gesammtsumme) total;
• bis zu einer Summe von up to an amount of;
• in einer runden Summe in round figures;
• abgerundete Summe amount rounded up;
• ansehnliche Summe important sum;
• ausgesetzte Summe amount allowed, granted amount;
• bedeutende (beachtliche, respektable) Summe respectable amount;
• berechenbare Summe liquidated sum;
• bestimmte Summe given (definite) sum;
• doppelte Summe double the amount;
• einbehaltene Summe amount retained;
• eingeklagte Summe face of a judgment;
• einmalige Summe lump sum;
• errechnete Summe sum arrived at;
• fällige Summe amount due;
• fehlende Summe missing amount, deficit, deficiency;
• doppelt gebuchte Summe amount entered twice;
• geringfügige Summe paltry amount, insignificant sum;
• gesamte Summe total amount;
• geschuldete Summe sum payable, amount owing;
• glatte Summe good round sum;
• große Summe large (considerable) amount, a king’s ransom;
• hinterlegte Summe deposited amount;
• kleine Summe pittance;
• notwendige Summe requisite money;
• präzise Summe exact sum;
• restliche Summe residual amount;
• überschüssige Summe surplus, amount in excess;
• überwiesene Summe remittance;
• veranschlagte Summe estimated amount;
• verfügbare Summe amount at disposal;
• zu zahlende Summe contents;
• Summe der Aktiva total assets;
• volle Summe einer Forderung principal and charges;
• Summe abführen to pay over a sum;
• von einer Summe abgehen to be deducted from a sum;
• Summe abrunden to round off a sum;
• Summe zur Zahlung aus der Staatskasse anweisen to make an expense payable out of public funds;
• mit einer Summe aufrechnen to settle a debt per contra;
• Summe auswerfen to allow an amount;
• beträchtliche Summe darstellen to make up a considerable amount;
• fehlende Summe ergänzen to make up the requisite sum, to make good (up) a deficiency;
• Summe guthaben to have a balance in one’s favo(u)r;
• Summe gutschreiben to credit an amount;
• Summe bei einem Dritten hinterlegen to deposit a sum in the hands of a third party;
• fehlende Summe voll machen to make up the off money (requisite sum);
• jem. eine Summe zur Verfügung stellen to place a sum at the disposal of s. o.;
• Summe überweisen to remit a sum of money;
• Summe validieren to place a sum against;
• Summe verdoppeln to double a sum;
• ungeheure Summe verschlingen to cost the earth;
• Summe ziehen to compute (run up) the total;
• Summe der Rechnungsspalten ziehen to extend an invoice;
• Summe zusammenrechnen to compute a sum.
validieren to place a sum against -
5 остаток на сите
1) Engineering: amount retained, knockings, mesh plus, oversize (при рассеве угольной пыли), oversize particles, riddlings, sieve residual, triage2) Chemistry: scalper3) Construction: material retained on sieve, oversize product, residue on the sieve, sieve residue percentage (в процентах)5) Metallurgy: riddling6) Oil: screenings, sieve residue7) Silicates: screening, screening residue, short, tailings8) Drilling: tail9) Makarov: rejects -
6 einbehaltene Summe
einbehaltene Summe
amount retained -
7 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. -
8 einbehalten
einbehalten I v 1. BANK, BÖRSE retain, withhold; 2. FIN (BE) plough back, (AE) plow back; 3. STEUER retain, withhold einbehalten II adj FIN, GRUND, RECHT, STEUER retained, undistributed, withheld* * *v 1. < Börse> retain, withhold; 2. < Finanz> plough back (BE), plow back (AE) ; 3. < Steuer> retain, withholdadj <Finanz, Grund, Recht, Steuer> retained, undistributed, withheld* * *einbehalten
to keep (hold) back, to recoup, to retain, to deduct, to withhold, (entziehen) to dock;
• Betrag vom Lohn einbehalten to retain an amount out of pay;
• Gewinne einbehalten to retain earnings (US);
• Lohn einbehalten to nick wages (US sl.);
• Lohnsteuer einbehalten to withhold a tax from wage payment. -
9 Kapital
Kapital n 1. FIN assets, capital, funds; principal (Kapitalsumme, z. B. Kapital + Zinsen = principal + interest); 2. RECHT corpus • aus etw. Kapital schlagen FIN cash in on sth • das Kapital herabsetzen RW write down the capital (Sanierung; Synonym: einen Kapitalschnitt vornehmen) • in etw. Kapital stecken FIN inject funds into sth, pump funds into sth • in Kapital umwandeln FIN, WIWI to capitalize • Kapital auflösen FIN unlock funds • Kapital aufnehmen BANK, RW, WIWI raise capital • Kapital erhöhen WIWI increase capital, reinforce capital • Kapital in etw. stecken FIN inject funds into sth, pump funds into sth • Kapital verbrennen BÖRSE, FIN, MGT (infrml) burn capital (Kapital vernichten) • Kapital vernichten 1. BÖRSE, FIN, MGT (infrml) burn capital; 2. WIWI destroy capital • Kapital verwässern BANK, FIN, RW dilute capital* * *n 1. < Finanz> assets, capital, funds; 2. < Recht> corpus ■ aus etw. Kapital schlagen < Finanz> cash in on sth ■ in etw. Kapital stecken < Finanz> inject funds into sth, pump funds into sth ■ in Kapital umwandeln <Finanz, Vw> to capitalize ■ Kapital auflösen < Finanz> unlock funds ■ Kapital erhöhen <Vw> increase capital, reinforce capital ■ Kapital verbrennen infrml <Börse, Finanz, Mgmnt> Kapital vernichten burn capital infrml ■ Kapital vernichten 1. <Börse, Finanz, Mgmnt> burn capital infrml ; 2. <Vw> destroy capital ■ Kapital verwässern <Bank, Finanz, Rechnung> dilute capital* * *Kapital
capital, (Eigenkapital von Kapital- und Personengesellschaft) equity [capital], proprietary capital, proprietorship (US), net worth (US), capital ownership (US), (Geldmittel) funds, means, resources, (Grundkapital einer AG) authorizied capital stock (US) (share capital, Br.), [joint] stock (Br.), stock (corporate) capital (US), (Kapitalmacht) moneyed interest, capitalists, (zum Unterschied von Zinsen) principal;
• aus dem Kapital gezahlt paid out of capital;
• mit herabgesetztem Kapital (Aktiengesellschaft) and reduced;
• Ertrag abwerfendes Kapital income-producing property;
• amortisiertes Kapital sunk (redeemed) capital;
• angegebenes Kapital declared capital;
• angelegtes Kapital funded (invested, investment) capital;
• im Ausland angelegtes Kapital capital invested abroad;
• in Grundstücken (Grundbesitz, Immobilien) angelegtes Kapital capital invested in real property, property (real, US) capital;
• langfristig angelegtes Kapital long-term funded capital, investment spending;
• nicht angelegtes Kapital idle money;
• verzinslich angelegtes Kapital interest-bearing capital;
• anlagesuchendes Kapital capital-seeking investment;
• arbeitendes Kapital productive (employed, active, net working, invested) capital;
• aufgebrachtes Kapital capital produced;
• zur Einzahlung aufgefordertes Kapital called-up capital;
• aufgenommenes Kapital borrowed money (capital);
• tatsächlich aufgenommenes Kapital physical stocktaking (Br.);
• zur Einzahlung aufgerufenes Kapital called-up capital;
• noch nicht aufgerufenes Kapital uncalled capital;
• aufgezehrtes Kapital consumed capital;
• effektiv ausgegebenes Kapital issued capital (Br.) (capital stock, US);
• noch nicht ausgegebenes Kapital unissued capital (Br.) (capital stock, US);
• noch nicht ausgegebenes Kapital granted capital;
• ausgewiesenes Kapital declared capital;
• buchmäßig ausgewiesenes Kapital book equity;
• ausländisches Kapital foreign capital (equity);
• autorisiertes Kapital authorized capital (Br.) (capital stock, US);
• bares Kapital cash capital;
• begebenes Kapital issued capital;
• zu niedrig bemessenes Kapital low-geared capital;
• aus Vorzugsaktien bestehendes Kapital preferred capital stock (US);
• aus kumulativen Vorzugsaktien bestehendes Kapital cumulative preferred stock (US)
• aus verkäuflichen Waren bestehendes Kapital bona-fide capital;
• betriebsnotwendiges Kapital fixed (permanent) working capital;
• bewilligtes Kapital authorized capital (Br.) (capital stock, US);
• brachliegendes Kapital capital lying idle, dead (idle, unproductive, loose) capital, idle money;
• deklariertes Kapital declared capital;
• dividendenberechtigtes Kapital capital entitled to a dividend;
• eingebrachtes Kapital brought-in (contribution to) capital, capital invested, assets (capital) brought in;
• eingefordertes Kapital called-up capital;
• eingeschossenes Kapital deposit[ed] capital, contribution to capital;
• eingesetztes Kapital invested capital;
• eingetragenes Kapital registered (authorized) capital;
• eingezahltes Kapital paid-in (US) (paid-up) capital;
• noch nicht eingezahltes Kapital uncalled (unpaid) capital;
• teilweise eingezahltes Kapital partly paid-up capital;
• voll eingezahltes Kapital capital fully paid, paid-up capital;
• nicht voll eingezahltes Kapital partly paid-up capital;
• eisernes Kapital money sunk (US);
• engagiertes Kapital tied- (locked-, Br.) up capital;
• fälliges Kapital matured capital;
• fehlgeleitetes Kapital misappropriated capital;
• festgelegtes Kapital tied- (locked-, Br.) up capital, lockup (Br.);
• festgesetztes Kapital declared capital;
• festliegendes Kapital frozen (fixed) capital, lockup (Br.);
• fiktives Kapital fictitious capital;
• flüssiges Kapital liquid (circulating) capital, funds in hand, liquid resources;
• freies (freigesetztes) Kapital disengaged (unemployed, unused, uninvested) capital;
• fremdes Kapital borrowed (outside) capital;
• gebundenes Kapital tied capital;
• geistiges Kapital immaterial capital, intangible assets;
• gemeinsames Kapital pooled fund;
• genehmigtes [und noch nicht ausgegebenes] Kapital granted (registered, authorized, Br.) capital, authorized capital stock (US), unissued capital stock (US);
• geringes Kapital small capital;
• geringfügiges Kapital nominal capital (US);
• Gewinn bringendes Kapital production (productive) capital;
• gezeichnetes Kapital capital subscribed;
• haftendes Kapital authorized capital;
• herabgesetztes Kapital reduced capital;
• hinlängliches Kapital ample means, sufficient funds;
• investiertes Kapital invested capital, capital invested;
• konstantes Kapital constant capital;
• kündbares Kapital withdrawable (redeemable) capital;
• menschliches Kapital human capital;
• neues Kapital fresh (additional) capital;
• nominelles Kapital nominal capital (US);
• nutzloses Kapital dead (unproductive) capital;
• persönliches Kapital immaterial capital;
• privates Kapital private capital (means);
• produktives Kapital employed (engaged) capital;
• reales Kapital tangible property;
• nicht realisierbares Kapital fixed (locked-up, Br.) capital;
• registriertes Kapital registered (authorized, Br.) capital, authorized capital stock (US);
• satzungsmäßiges Kapital statutory capital;
• schrumpfendes Kapital shrinking capital, dwindling assets;
• stehendes Kapital fixed capital;
• zur Verfügung stehendes Kapital disposable capital;
• stimmberechtigtes Kapital voting stock;
• totes Kapital unemployed (unused, unapplied, idle) funds, dead (barren, dormant, idle) money, dead assets (stock), capital lying idle, unproductive (unapplied, unemployed) capital;
• umlaufendes Kapital floating (circulating) capital;
• unangelegtes Kapital capital lying idle;
• unaufgerufenes Kapital uncalled capital;
• unbeschäftigtes Kapital idle capital, capital lying idle;
• ungenutztes Kapital unemployed capital;
• unkündbares Kapital irredeemable capital;
• unproduktives Kapital dead capital;
• völlig unzureichendes Kapital capital inadequate to the needs of a transaction, shoestring (sl.);
• ursprüngliches Kapital natural capital;
• verantwortliches Kapital registered (authorized) capital;
• verfügbares Kapital capital that can be made available, available capital, expendable (available) funds;
• [um Zinsen] vermehrtes Kapital compound discount;
• [durch Verluste] vermindertes Kapital impaired capital;
• vom Staat verwaltetes Kapital state-operated funds (US);
• verwässertes Kapital watered stock;
• verzinsliches Kapital interest-bearing capital;
• vorgeschossenes Kapital advanced capital;
• gesetzlich vorgeschriebenes Kapital legal capital;
• vorhandenes Kapital effective (available) capital;
• werbendes Kapital interest-bearing (working, quick) capital;
• zinsfreies Kapital free capital;
• zinstragendes Kapital interest-bearing capital;
• zurückgezahltes Kapital redeemed capital;
• Kapital einer Aktiengesellschaft share capital (Br.), [joint] stock (Br.), corporate (stock) capital (US);
• Kapital einer Bank bank’s capital, bank assets, capital resources;
• Kapital einer Firma funds of a firm;
• anderes Kapital als Grund und Boden artificial capital;
• Kapital eines Investmentfonds certificate capital;
• Kapital, Rücklagen und Gewinnvortrag capital and retained earnings;
• Kapital und Spesen principal and charges;
• Kapital einer Vermögensverwaltung settlement capital;
• Kapital einer Versicherungsgesellschaft insurance stock;
• Kapital nebst Zinsen principal and interest, amount;
• Kapital abschöpfen to absorb capital;
• Kapital abschreiben to write off capital;
• Kapitalabziehen to alienate capital;
• sein Kapital anbrechen (angreifen) to make holes in one’s capital, to make inroads [up]on one’s capital, to touch the (break into) one’s capital, to invade (US) (make incursions into) one’s principals;
• Kapital anlegen to embark money (capital), to invest capital;
• Kapital fest anlegen to tie (lock, Br.) up capital;
• sein Kapital in verschiedenen Gewerbesparten anlegen to diversify one’s capital;
• Kapital anlocken (anziehen) to attract capital;
• mit fremdem Kapital arbeiten to trade with borrowed money (on the equity);
• mit großem Kapital arbeiten to dispose of a large capital;
• gesamtes Kapital aufbrauchen to draw out all the principal;
• Kapital aufbringen to start a fund, to raise money;
• neues Kapital zur Finanzierung von Entwicklungsaufträgen aufbringen to raise growth capital;
• Kapital aufnehmen to raise capital (funds);
• neues Kapital aufnehmen to take up new capital;
• neues Kapital zur Durchführung von Betriebserweiterungen aufnehmen to raise additional capital for new plant facilities;
• Kapital zur Einzahlung aufrufen to make a call for (call up) capital;
• Kapital aufstocken to reequip capital, (AG) to increase the capital stock (US) (share capital, Br.);
• sein Kapital aufzehren to eat up one’s capital;
• Kapital wieder ausführen to repatriate capital;
• Kapital zinsfrei ausleihen to lend out money free of interest;
• mit Kapital ausstatten to furnish (endow, provide) with capital;
• Industriezweig mit Kapital ausstatten to raise money for an industry;
• Kapital berichtigen to adjust the capital;
• Kapital beschaffen to finance, to procure (furnish) capital, to raise the money;
• Kapital durch Aktienausgabe beschaffen to raise equity finance;
• neues Kapital auf dem bewährten Weg der Aktienausgabe beschaffen to get new capital through the equity security route;
• Geschäft mit geliehenem Kapital betreiben to trade on the equity;
• Kapital bilden to accumulate capital;
• im Ausland aus unversteuertem Einkommen Kapital bilden to build up capital abroad from untaxed income;
• Kapital einbringen (einschießen) to contribute capital;
• sein Kapital schwerpunktartig einsetzen to make the most of one’s resources;
• Kapital einzahlen to pay capital;
• Kapital einziehen to call in capital;
• Kapital erhöhen to increase the capital, (AG) to raise the capital stock (US) (share capital, Br.);
• Kapital festlegen to immobilize (tie up, US, lock up, Br.) capital;
• kein eigenes Kapital haben to have no resources of one’s own, to trade on the equity;
• sein Kapital nicht angegriffen haben to have kept one’s capital intact;
• Kapital herabsetzen to write down capital, to reduce the share capital (Br.) (capital stock, US);
• Kapital heranziehen to attract capital;
• Kapital hineinstecken (investieren) to invest capital;
• Kapital nicht zurückzahlen können to default in the repayment of principal;
• Kapital kündigen to call in capital (money), to recall capital;
• vom Kapital leben to live on (Br.) (off) the capital;
• Kapital flüssig machen (freisetzen) to liberate (mobilize) capital, to realize assets;
• Kapital aus etw. schlagen to make propaganda capital out of s. th., to capitalize on s. th. politically;
• Kapital aus der schlechten Konjunkturlage der Industrie schlagen to capitalize on the industry’s tough time;
• Zinsen zum Kapital schlagen to capitalize interest;
• Kapital zur Verfügung stellen to provide with (furnish) capital;
• Kapital umgruppieren to regroup capital;
• in Kapital umwandeln to convert into capital;
• Kapital der staatlichen Zwangswirtschaft unterwerfen to conscript capital;
• über das erforderliche Kapital verfügen to have the money required;
• Kapital verringern to reduce the share capital (Br.) (capital stock, US);
• Kapital verstärken to extend the financial basis, (erhöhen) to increase the capital;
• Kapital verwalten to administer funds;
• Kapital verwässern to water stocks;
• von ausländischem Kapital kontrolliert (überfremdet) werden to be controlled by foreign interests;
• Dividende vom Kapital zahlen to pay a dividend out of capital;
• Kapital zeichnen to subscribe capital, (Übernahmekonsortium) to underwrite capital;
• Kapital zuführen to introduce capital;
• neues Kapital zuführen to infuse fresh capital;
• Kapital aus dem Ausland zurückführen to repatriate capital;
• Kapital zurückziehen to recall capital, to withdraw funds;
• Kapital zusammenlegen to write off capital, to reduce the capital stock (US) (the capital share, Br.);
• dem Kapital zuschlagen to add to the capital;
• dem Kapital zuzurechnen sein to be of a capital nature;
• Kapitalabfindung capital indemnification, lump-sum settlement, settlement in cash;
• Kapitalabfluss outflow (efflux) of capital, capital drain;
• Kapitalabfluss drosseln to limit capital outflow;
• Kapitalabflussrechnung cashflow statement;
• Kapitalabgabe capital levy;
• Kapitalabschöpfung depletion of capital;
• Kapitalabschreibung writing down of capital, capital depreciation;
• einkommensteuerlich nicht anerkannte Kapitalabschreibung capital items disallowed for income-tax purposes;
• Kapitalabschreibung vornehmen to write down capital;
• Kapitalabwanderung exodus ([e]migration) of capital, [capital] drain, drain of specie;
• Kapitalabzug alienation of capital, withdrawal of funds, capital drain;
• Kapitaladäquanz capital adequacy;
• Kapitalakkumulation capital accumulation;
• Kapitaländerung alteration of capital;
• Kapitalangabe statement of capital;
• Kapitalangebot capital supply;
• Kapitalanhäufung accumulation, accumulated surplus.
Kapital, Rücklagen und Gewinnvortrag
capital and retained earnings -
10 Harrison, John
[br]b. 24 March 1693 Foulby, Yorkshire, Englandd. 24 March 1776 London, England[br]English horologist who constructed the first timekeeper of sufficient accuracy to determine longitude at sea and invented the gridiron pendulum for temperature compensation.[br]John Harrison was the son of a carpenter and was brought up to that trade. He was largely self-taught and learned mechanics from a copy of Nicholas Saunderson's lectures that had been lent to him. With the assistance of his younger brother, James, he built a series of unconventional clocks, mainly of wood. He was always concerned to reduce friction, without using oil, and this influenced the design of his "grasshopper" escapement. He also invented the "gridiron" compensation pendulum, which depended on the differential expansion of brass and steel. The excellent performance of his regulator clocks, which incorporated these devices, convinced him that they could also be used in a sea dock to compete for the longitude prize. In 1714 the Government had offered a prize of £20,000 for a method of determining longitude at sea to within half a degree after a voyage to the West Indies. In theory the longitude could be found by carrying an accurate timepiece that would indicate the time at a known longitude, but the requirements of the Act were very exacting. The timepiece would have to have a cumulative error of no more than two minutes after a voyage lasting six weeks.In 1730 Harrison went to London with his proposal for a sea clock, supported by examples of his grasshopper escapement and his gridiron pendulum. His proposal received sufficient encouragement and financial support, from George Graham and others, to enable him to return to Barrow and construct his first sea clock, which he completed five years later. This was a large and complicated machine that was made out of brass but retained the wooden wheelwork and the grasshopper escapement of the regulator clocks. The two balances were interlinked to counteract the rolling of the vessel and were controlled by helical springs operating in tension. It was the first timepiece with a balance to have temperature compensation. The effect of temperature change on the timekeeping of a balance is more pronounced than it is for a pendulum, as two effects are involved: the change in the size of the balance; and the change in the elasticity of the balance spring. Harrison compensated for both effects by using a gridiron arrangement to alter the tension in the springs. This timekeeper performed creditably when it was tested on a voyage to Lisbon, and the Board of Longitude agreed to finance improved models. Harrison's second timekeeper dispensed with the use of wood and had the added refinement of a remontoire, but even before it was tested he had embarked on a third machine. The balance of this machine was controlled by a spiral spring whose effective length was altered by a bimetallic strip to compensate for changes in temperature. In 1753 Harrison commissioned a London watchmaker, John Jefferys, to make a watch for his own personal use, with a similar form of temperature compensation and a modified verge escapement that was intended to compensate for the lack of isochronism of the balance spring. The time-keeping of this watch was surprisingly good and Harrison proceeded to build a larger and more sophisticated version, with a remontoire. This timekeeper was completed in 1759 and its performance was so remarkable that Harrison decided to enter it for the longitude prize in place of his third machine. It was tested on two voyages to the West Indies and on both occasions it met the requirements of the Act, but the Board of Longitude withheld half the prize money until they had proof that the timekeeper could be duplicated. Copies were made by Harrison and by Larcum Kendall, but the Board still continued to prevaricate and Harrison received the full amount of the prize in 1773 only after George III had intervened on his behalf.Although Harrison had shown that it was possible to construct a timepiece of sufficient accuracy to determine longitude at sea, his solution was too complex and costly to be produced in quantity. It had, for example, taken Larcum Kendall two years to produce his copy of Harrison's fourth timekeeper, but Harrison had overcome the psychological barrier and opened the door for others to produce chronometers in quantity at an affordable price. This was achieved before the end of the century by Arnold and Earnshaw, but they used an entirely different design that owed more to Le Roy than it did to Harrison and which only retained Harrison's maintaining power.[br]Principal Honours and DistinctionsRoyal Society Copley Medal 1749.Bibliography1767, The Principles of Mr Harrison's Time-keeper, with Plates of the Same, London. 1767, Remarks on a Pamphlet Lately Published by the Rev. Mr Maskelyne Under theAuthority of the Board of Longitude, London.1775, A Description Concerning Such Mechanisms as Will Afford a Nice or True Mensuration of Time, London.Further ReadingR.T.Gould, 1923, The Marine Chronometer: Its History and Development, London; reprinted 1960, Holland Press.—1978, John Harrison and His Timekeepers, 4th edn, London: National Maritime Museum.H.Quill, 1966, John Harrison, the Man who Found Longitude, London. A.G.Randall, 1989, "The technology of John Harrison's portable timekeepers", Antiquarian Horology 18:145–60, 261–77.J.Betts, 1993, John Harrison London (a good short account of Harrison's work). S.Smiles, 1905, Men of Invention and Industry; London: John Murray, Chapter III. Dictionary of National Biography, Vol. IX, pp. 35–6.DV -
11 Teil
Teil I m 1. GEN part, piece, portion; 2. RECHT party • als ein Teil von GEN as a proportion of Teil II n IND component* * *m 1. < Geschäft> part, piece, portion; 2. < Recht> party ■ als ein Teil von < Geschäft> as a proportion ofn < Ind> component* * *Teil
part, half, (Abschnitt) section, segment, division, (Anteil) lot, share, [pro]portion, quota, (Bauteil) [structural] member, (Bestandteil) component, element, (Prozentsatz) percentage, (Stück) piece, (Zubehör) accessory;
• aus allen Teilen der Welt from all over the world;
• zu gleichen Teilen share alike, in equal parts (shares, [pro]portions), fifty-fifty;
• zum Teil geschäftlich semibusiness;
• ausgewechselte Teile replaced parts;
• auswechselbare Teile interchangeable parts;
• einleitender Teil (Urkunde) recital;
• innerhalb eines Jahres fälliger Teil (Obligation) current maturity;
• figürlicher Teil (Markenname) trade character;
• fremdbezogener Teil bought item;
• gebrauchsfertige Teile off-the-shelf components;
• geschäftlich genutzter Teil (Grundstück) business proportion;
• geschädigter Teil injured party;
• lokaler Teil (Zeitung) local section;
• pfändbarer Teil judgement- (mace-proof, US) portion;
• redaktioneller Teil editorial matter;
• restlicher Teil residue;
• risikoreicherer Teil (Kapitalanlagegesellschaft) aggressive portion (US);
• überlebender Teil (Versicherung) surviving party;
• unbedruckter Teil blind part;
• vertragsschließender Teil contracting party, contractant;
• dem Einkommen zugerechneter Teil income-apportioned part;
• wesentlicher Teil einer Beschwerde sum and substance of a complaint;
• risikoschwächerer Teil [der Effektenanlage] defensive portion (US);
• großer Teil der Einwohner large number of the inhabitants;
• größerer Teil der Ernte heft of the crop;
• nicht rückversicherter Teil des Risikos retained risk;
• ungedeckter Teil der Staatsschuld deadweight debt (Br.);
• einleitender Teil einer Urkunde whereas clauses;
• größerer Teil des Vermögens bulk of the property;
• Teile mit hoher Verschleißquote high-mortality parts;
• Teil einer Versuchsgruppe (Marktforschung) subsample;
• schadhafte Teile auswechseln to replace defective parts;
• Teile reprivatisieren to hive off parts;
• nur ein Teil des Jahres befahrbar sein to be passable only part of the year;
• zu gleichen Teilen beteiligt sein to go shares (share and share alike, fifty-fifty);
• Teil eines Nachlasses zweckbestimmen to set off a portion of an estate;
• Teilabhebung partial withdrawal;
• Teilabrechnung (Testamentsvollstrecker) partial account;
• Teilabschnitt (Abzahlung) instal(l)ment, (Anleihe) fractional lot (US), (Autobahn, Bahn) section;
• Teilabtretung partial assignment;
• Teilaktie stock scrip;
• Teilakzept partial acceptance;
• Teilanmeldung (Patent) partial application;
• Teilanspruch part interest;
• Teil arbeitslosengeld, Teilarbeitslosenunterstützung partial unemployment benefit;
• Teilarbeitslosigkeit partial unemployment;
• Teilausführung partial execution;
• Teilausgabe (Anleihe) slice;
• Teilausverkauf closeout (US), clearance sale;
• Teilbefrachtung partial freighting;
• Teilbefriedigung partial satisfaction;
• Teilbeschäftigter part-time worker;
• Teilbeschäftigung part-time employment;
• Teilbetrag fractional amount, (Abzahlung) instal(l)ment, (Anleihe) part, slice, (Quote) quota;
• in Gold zahlbarer Teilbetrag (Weltwährungsfonds) gold tranche;
• auf der Rückseite eines Wechsels den Empfang eines Teilbetrages quittieren to endorse a sum of money on a bill;
• in Teilbeträgen in denominations;
• Teilbetrieb part of a business;
• Teilbilanz section of a balance sheet;
• Teilcharter part-charter;
• auf Teileinkünfte verzichten to relinquish one’s right to part of the income. -
12 Speichermenge
f < hydr> ■ retained storage volume -
13 Risikosteigerung
Risikosteigerung
increase of hazard;
• [geeignete] Risikostrategien umsetzten (Unternehmen) to implement [suitable] risk strategies;
• Risikostreuung (bei Kapitalanlage) diversification;
• Risikostreuung betreiben (Kapitalanlage) to diversify [risks];
• Risikosumme [net amount at] risk;
• nicht rückversicherter Risikoteil retained risk;
• Versicherung unter Risikoteilung übernehmen to underwrite a risk;
• Risikoträger risk bearer (taker);
• normaler Risikoträger (Lebensversicherung) first-class life;
• Risikotragfähigkeit risk capacity;
• Risikoübergang passing of risk;
• Risikoübernahme assumed (assumption of) risk, risk-taking, taking (acceptance of) a risk;
• gemeinschaftliche Risikoübernahme cooperative risk carrying;
• volle Risikoübernahme full risk (coverage);
• Risiko- und Deckungsübersicht (Versicherung) insurance slip;
• Risikoüberwachung risk monitoring;
• Risikoumfang degree of risk;
• Risikoumtauschversicherung convertible term insurance (assurance, Br.);
• Risikounternehmen venture capital company;
• Risikoverbindung (Versicherung) linkage of risks;
• Risikovermeidung avoidance of a risk;
• Risikoverminderung risk improvement;
• Risikoversicherung (Lebensversicherung) term insurance (assurance, Br.);
• Risikoversicherung abschließen to insure against a risk;
• globale Risikoversicherungspolice (Auto) all-risks insurance policy;
• Risikoverteilung diversification (spread, distribution) of risk, spreading the risk, risk venture;
• Risikoverteilung [innerhalb eines Unternehmens] pooling of risks;
• Risikovertrag hazardous (aleatory) contract;
• Risikovorsorge im Kreditgeschäft (Bilanz) provision for losses on loans and advances;
• Risikozulage danger money;
• Risikozuschlag risk surcharge. -
14 uitkeren
1 pay (out) ⇒ remit 〈 in het bijzonder via post〉, 〈 afdragen〉 make over, 〈 winst, dividend ook〉 distribute♦voorbeelden:1 maandelijks wordt een vast bedrag uitgekeerd • a fixed amount will be paid (out)/remitted each monthniet uitgekeerde winst • retained profits -
15 dividend cover
Finthe number of times a company’s dividends to ordinary shareholders could be paid out of its net after-tax profits. This measures the likelihood of dividend payments being sustained, and is a useful indication of sustained profitability.EXAMPLEIf the figure is 3, a firm’s profits are three times the level of the dividend paid to shareholders.Dividend cover is calculated by dividing earnings per share by the dividend per share:Earnings per share/dividend per share = dividend coverIf a company has earnings per share of $8, and it pays out a dividend of 2.1, dividend cover is:8/2.1 = 3.80An alternative formula divides a company’s net profit by the total amount allocated for dividends. So a company that earns $10 million in net profit and allocates $1 million for dividends has a dividend cover of 10, while a company that earns $25 million and pays out $10 million in dividends has a dividend cover of 2.5:10,000,000/1,000,000 = 10 and 25,000,000/ 10,000,000 = 2.5A dividend cover ratio of 2 or higher is usually adequate, and indicates that the dividend is affordable. A dividend cover ratio below 1.5 is risky, and a ratio below 1 indicates a company is paying the current year’s dividend with retained earnings from a previous year: a practice that cannot continue indefinitely. On the other hand, a high dividend cover figure may disappoint an investor looking for income, since the figure suggests directors could have declared a larger dividend. -
16 market value added
Finthe difference between a company’s market value (derived from the share price), and its economic book value (the amount of capital that shareholders have committed to the firm throughout its existence, including any retained earnings) -
17 Selbstbehalt
m1. deductible Am.2. excess insurance3. excess Br.4. retained amount5. retentionpatient's contributionpercentage excess -
18 влажность почвы
влажность почвы
—
[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
soil moisture
1) Water stored in soils.
2) One of the most important elements involved in pedological processes and plant growth. There are three basic forms:
a) water adhering in thin films by molecular attraction to the surface of soil particles and not available for plants is termed hygroscopic water.
b) Water forming thicker films and occupying the smaller pore spaces is termed capillary water. Since it is held against the force of gravity it is permanently available for plant growth and it is this type of soil water which contains plant nutrients in solution.
c) Water in excess of hygroscopic and capillary water is termed gravitational water, which is of a transitory nature because it flows away under the influence of gravity. When the excess has drained away the amount of water retained in the soil is termed its field capacity, when some of its pore spaces are still free of water.
(Source: LANDY / DUNSTE)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
EN
DE
FR
Русско-английский словарь нормативно-технической терминологии > влажность почвы
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Particle size distribution — The particle size distribution [Jillavenkatesa A, Dapkunas S J, Lin Sien Lum, Particle Size Characterization , NIST Special Publication 960 1, 2001] (PSD) of a powder, or granular material, or particles dispersed in fluid, is a list of values or… … Wikipedia
Cement mill — A 10 MW cement mill, output 270 tonnes per hour A cement mill (or finish mill in North American usage[1]) is the equipment used to grind the hard, nodular clinker from the cement kiln into the fine grey powder that is cement. Most cement is… … Wikipedia
retention — The number of units allocated to an underwriting syndicate member less the units held back by the syndicate manager for facilitating institutional sales and for allocation to nonmember firms . In the context of construction contracts, an amount… … Financial and business terms