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21 yield
Fina percentage of the amount invested that is the annual income from an investment.Yield is calculated by dividing the annual cash return by the current share price and expressing that as a percentage.Yields can be compared against the market average or against a sector average, which in turn gives an idea of the relative value of the share against its peers. Other things being equal, a higher yield share is preferable to that of an identical company with a lower yield.An additional feature of the yield (unlike many of the other share analysis ratios), is that it enables comparison with cash. Cash placed in an interest-bearing source like a bank account or a government stock, produces a yield—the annual interest payable. This is usually a safe investment. The yield from this cash investment can be compared with the yield on shares, which are far riskier. This produces a valuable basis for share evaluation.Share yield is less reliable than bank interest or government stock interest yield, because unlike banks paying interest, companies are under no obligation at all to pay dividends. Frequently, if they go through a bad patch, even the largest companies will cut dividends or abandon paying them altogether. -
22 pay
pei
1. past tense, past participle - paid; verb1) (to give (money) to (someone) in exchange for goods, services etc: He paid $5 for the book.) pagar, retribuir, remunerar (trabajo)2) (to return (money that is owed): It's time you paid your debts.) pagar, saldar (deuda)3) (to suffer punishment (for): You'll pay for that remark!) pagar4) (to be useful or profitable (to): Crime doesn't pay.) compensar, valer la pena, convenir5) (to give (attention, homage, respect etc): Pay attention!; to pay one's respects.) prestar (atención), rendir (homenaje), conceder, ofrecer
2. noun(money given or received for work etc; wages: How much pay do you get?) salario, sueldo, paga, remuneración- payable- payee
- payment
- pay-packet
- pay-roll
- pay back
- pay off
- pay up
- put paid to
pay1 n paga / sueldopay2 vb pagartr[peɪ]1 (wages) paga, sueldo, salario1 (gen) pagar; (bill, debt) pagar, saldar■ how much did you pay for that dress? ¿cuánto te costó ese vestido?, ¿cuánto pagaste por ese vestido?2 (make, give - attention) prestar; (homage, tribute) rendir; (respects) presentar, ofrecer; (compliment, visit, call) hacer3 SMALLFINANCE/SMALL (make, give - interest, dividends) dar4 (be worthwhile) compensar, convenir1 (gen) pagar■ he'll pay for this! ¡me las pagará!3 (be profitable - business etc) ser rentable, ser factible4 (be worthwhile) compensar, convenir\SMALLIDIOMATIC EXPRESSION/SMALLpay per view pagar por ver, pago por visiónto be in somebody's pay ser empleado,-a de alguien, estar a sueldo de alguiento get paid cobrar■ how much do you get paid? ¿cuánto cobras?to pay in advance pagar por adelantadoto pay cash / pay in cash pagar al contado, pagar en efectivoto pay by cheque pagar con talón, pagar con chequeto pay in instalments pagar a plazosto pay one's way pagar su parteto pay through the nose pagar un dineralthere will be hell to pay se va a armar la gordaovertime pay dinero de horas extraspay cheque sueldo, cheque nombre masculino del sueldopay claim reivindicación nombre femenino salarialpay packet sobre nombre masculino de la pagapay phone teléfono públicopay rise aumento de sueldopay slip nómina, hoja de salario1) : pagar (una cuenta, a un empleado, etc.)2)to pay attention : poner atención, prestar atención, hacer caso3)to pay back : pagar, devolvershe paid them back: les devolvió el dineroI'll pay you back for what you did!: ¡me las pagarás!4)to pay off settle: saldar, cancelar (una deuda, etc.)5)to pay one's respects : presentar uno sus respetos6)to pay a visit : hacer una visitapay vi: valer la penacrime doesn't pay: no hay crimen sin castigopay n: paga fn.• gajes s.m.pl.• paga s.f.• soldada s.f.• sueldo s.m.v.(§ p.,p.p.: paid) = abonar v.• contribuir v.• ofrecer v.• pagar v.• prestar v.• rendir v.• retribuir v.• tributar v.
I
1. peɪ(past & past p paid) transitive verb1)a) \<\<tax/rent\>\> pagar*; \<\<amount/fees\>\> pagar*, abonar (frml); \<\<bill\>\> pagar*, saldar; \<\<debt\>\> pagar*, saldar, cancelarthis account pays 8% interest — esta cuenta da or produce un interés del 8%
to pay something FOR something/to + inf: how much did you pay for the painting? ¿cuánto te costó el cuadro?, ¿cuánto pagaste por el cuadro?; I paid a fortune to have it cleaned me costó un dineral hacerlo limpiar, me cobraron un dineral por limpiarlo; they pay my salary directly into the bank — me depositan or (esp Esp) me ingresan el sueldo directamente en el banco
b) \<\<employee/creditoradesperson\>\> pagarle* ato pay somebody FOR something — pagarle* algo a algn
I paid him £20 for the table — le di 20 libras por la mesa
to pay one's way: I've always paid my own way — siempre he pagado lo que me correspondía
2) \<\<respects\>\> presentar; \<\<attention\>\> prestarto pay somebody a visit o call — hacerle* una visita a algn; compliment I a), heed I, homage etc
2.
pay vi1) ( with money) pagar*to pay FOR something — pagar* algo
to pay FOR somebody (to + INF): I'll pay for Matthew yo pago lo de Matthew; I'll pay for you to go to Paris yo te pago el viaje a París; teaching doesn't pay very well — la enseñanza no está muy bien pagada or remunerada
2) ( suffer)to pay FOR something — pagar* algo
there'll be hell o the devil to pay — se va a armar la de San Quintín
3) paying pres p
3.
pay v impers convenir*Phrasal Verbs:- pay back- pay in- pay off- pay out- pay up
II
mass noun ( of manual worker) paga f, salario m (frml); ( of employee) sueldo mto be in somebody's pay — estar* a sueldo de alguien; (before n)
pay envelope o (BrE) packet — sobre m de la paga
[peɪ] (vb: pt, pp paid)pay increase — aumento m or (frml) incremento m salarial
1.N (=wages) [of professional person] sueldo m ; [of worker] salario m, sueldo m ; [of day labourer] jornal m ; (=payment) paga fto draw or get one's pay — cobrar
agents in the enemy's pay — agentes mpl al servicio del enemigo
2. VT1) [+ bill, duty, fee] pagar; [+ account] liquidar; [+ debt] saldar, liquidar; [+ employee, worker] pagar ato pay sb £10 — pagar 10 libras a algn
how much is there to pay? — ¿cuánto hay que pagar?
paid — (on receipted bill) pagado
•
a badly paid worker — un obrero mal pagado•
to pay cash (down) — pagar al contado•
I paid £5 for that record — pagué 5 libras por ese discohow much did you pay for it? — ¿cuánto pagaste por él?, ¿cuánto te costó?
•
to be or get paid on Fridays — cobrar los vierneswhen do you get paid? — ¿cuándo cobras?
•
does your current account pay interest? — ¿le rinde intereses su cuenta corriente?paid•
to pay money into an account — ingresar dinero en una cuenta2) (=be profitable to)it wouldn't pay him to do it — (lit) no le compensaría hacerlo; (fig) no le valdría la pena hacerlo
3) [+ attention] prestar (to a); [+ homage] rendir (to a); [+ respects] ofrecer, presentarheed, penalty 1., 1), respect 1., 1)to pay sb a visit or call, to pay a visit to or a call on sb — ir a ver a algn
3. VI1) pagardon't worry, I'll pay — no te preocupes, lo pago yo
•
can I pay by cheque? — ¿puedo pagar con cheque?•
to pay for sth — pagar algo•
to pay in full — pagarlo todo, pagar la cantidad íntegra2) [job]his job pays well — tiene un buen sueldo, el trabajo le paga bien
3) (=be profitable) [business] rendir, ser rentablecrimeit pays to be courteous/tell the truth — vale la pena ser cortés/decir la verdad
4) (fig) (=suffer) pagaryou'll pay for this! — ¡me las pagarás!
4.CPDpay as you earn — (Brit) retención f fiscal (hecha por la empresa)
pay award N — adjudicación f de aumento de salarios
pay bargaining N — negociación f salarial
pay cheque N — cheque m de la paga; (=salary) sueldo m
pay claim N — reivindicación f salarial
pay dirt N — (US) grava f provechosa
- hit or strike pay dirtpay dispute N — conflicto m salarial
pay envelope N — (US) sobre m de la paga
pay increase N — incremento m salarial
pay negotiations NPL — negociaciones fpl salariales
pay office N — caja f, pagaduría f
pay packet N — (Brit) sobre m de la paga
pay pause † N — congelación f de sueldos y salarios
pay phone N — (Brit) teléfono m público
pay policy N — política f salarial
pay raise N (US), pay rise N — incremento m salarial
pay station N — (US) teléfono m público; (for parking) parquímetro m
pay structure N — estructura f salarial
pay talks NPL — = pay negotiations
pay television N — televisión f de pago
- pay back- pay down- pay in- pay off- pay out- pay up* * *
I
1. [peɪ](past & past p paid) transitive verb1)a) \<\<tax/rent\>\> pagar*; \<\<amount/fees\>\> pagar*, abonar (frml); \<\<bill\>\> pagar*, saldar; \<\<debt\>\> pagar*, saldar, cancelarthis account pays 8% interest — esta cuenta da or produce un interés del 8%
to pay something FOR something/to + inf: how much did you pay for the painting? ¿cuánto te costó el cuadro?, ¿cuánto pagaste por el cuadro?; I paid a fortune to have it cleaned me costó un dineral hacerlo limpiar, me cobraron un dineral por limpiarlo; they pay my salary directly into the bank — me depositan or (esp Esp) me ingresan el sueldo directamente en el banco
b) \<\<employee/creditor/tradesperson\>\> pagarle* ato pay somebody FOR something — pagarle* algo a algn
I paid him £20 for the table — le di 20 libras por la mesa
to pay one's way: I've always paid my own way — siempre he pagado lo que me correspondía
2) \<\<respects\>\> presentar; \<\<attention\>\> prestarto pay somebody a visit o call — hacerle* una visita a algn; compliment I a), heed I, homage etc
2.
pay vi1) ( with money) pagar*to pay FOR something — pagar* algo
to pay FOR somebody (to + INF): I'll pay for Matthew yo pago lo de Matthew; I'll pay for you to go to Paris yo te pago el viaje a París; teaching doesn't pay very well — la enseñanza no está muy bien pagada or remunerada
2) ( suffer)to pay FOR something — pagar* algo
there'll be hell o the devil to pay — se va a armar la de San Quintín
3) paying pres p
3.
pay v impers convenir*Phrasal Verbs:- pay back- pay in- pay off- pay out- pay up
II
mass noun ( of manual worker) paga f, salario m (frml); ( of employee) sueldo mto be in somebody's pay — estar* a sueldo de alguien; (before n)
pay envelope o (BrE) packet — sobre m de la paga
pay increase — aumento m or (frml) incremento m salarial
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23 üppig
I Adj.1. Vegetation, Pflanzenwuchs etc.: luxuriant; Wiese, Laub, auch fig. Leben: lush; üppiger Haarwuchs / Bartwuchs luxuriant hair / growth of beard2. Mahlzeit etc.: sumptuous, opulent; Speise, Nahrung: rich3. Figur, Formen etc.: full; (sinnlich) voluptuous; üppige Blondine busty blonde; üppiger Busen ample bosom4. umg. (reichlich) Trinkgeld, Portion etc.: generous, attr. auch big fat; eine ( ziemlich) üppige Angelegenheit umg. Fest etc.: a really plush do; nicht gerade üppig umg. not overwhelming(ly much); jemandem ein üppiges Gehalt zahlen umg. pay s.o. a fat ( oder huge) salary; es nicht üppig haben umg. be hard upII Adv. wachsen etc.: luxuriantly; üppig speisen have a sumptuous meal; üppig essen eat rich foods; jemanden üppig beschenken shower s.o. with presents; üppig leben live a life of luxury, live off the fat of the land, live the life of Riley, Am. auch live high on the hog; (zuviel essen und trinken) not stint o.s.; nicht gerade üppig bezahlen / verdienen umg. not pay / earn an enormous amount* * *lavish; flamboyant; opulent; lush; profuse; exuberant; voluptuous; sumptuous; luxuriant; luxurious; wasteful; extravagant; luscious; abundant* * *ụ̈p|pig ['ʏpɪç]1. adjWachstum luxuriant; Vegetation auch lush; Haar thick; Mahl, Ausstattung sumptuous, opulent; Rente, Gehalt lavish; Figur, Frau, Formen voluptuous; Busen ample; Leben luxurious; Fantasie richnun werd mal nicht zu üppig! (inf) — let's have no more of your cheek (Brit) or impudence! (inf)
2. adv* * *(large; larger than necessary: a generous sum of money; a generous piece of cake.) generous* * *üp·pig[ˈʏpɪç]1. (schwellend) voluptuous\üppige Brüste an ample bosom, ample [or large] [or voluptuous] breasts2. (reichhaltig) sumptuous* * *1.Adjektiv lush, luxuriant < vegetation>; thick <hair, beard>; sumptuous, opulent < meal>; full < bosom>; voluptuous <figure, woman>2.adverbial luxuriantly; <dine, eat> sumptuously* * *A. adj1. Vegetation, Pflanzenwuchs etc: luxuriant; Wiese, Laub, auch fig Leben: lush;üppiger Haarwuchs/Bartwuchs luxuriant hair/growth of beard2. Mahlzeit etc: sumptuous, opulent; Speise, Nahrung: richüppige Blondine busty blonde;üppiger Busen ample bosom4. umg (reichlich) Trinkgeld, Portion etc: generous, attr auch big fat;eine (ziemlich) üppige Angelegenheit umg Fest etc: a really plush do;nicht gerade üppig umg not overwhelming(ly much);es nicht üppig haben umg be hard upB. adv wachsen etc: luxuriantly;üppig speisen have a sumptuous meal;üppig essen eat rich foods;jemanden üppig beschenken shower sb with presents;üppig leben live a life of luxury, live off the fat of the land, live the life of Riley, US auch live high on the hog; (zuviel essen und trinken) not stint o.s.;nicht gerade üppig bezahlen/verdienen umg not pay/earn an enormous amount* * *1.Adjektiv lush, luxuriant < vegetation>; thick <hair, beard>; sumptuous, opulent < meal>; full < bosom>; voluptuous <figure, woman>2.adverbial luxuriantly; <dine, eat> sumptuously* * *adj.exuberant adj.luscious adj.luxuriant adj.wanton adj. adv.lusciously adv.luxuriantly adv.opulently adv.wantonly adv. -
24 payable
ˈpeɪəbl прил.
1) а) подлежащий оплате( о счете, векселе и т.д.) б) причитающийся, оставшийся неуплаченным( о выплатах человеку)
2) редк. могущий быть выплаченным
3) доходный, выгодный;
промышленный( о рудном месторождении и т. п.) Syn: profitable подлежащий уплате, оплате;
оплачиваемый - total amount * сумма, подлежащая выплате - this bill is * next Tuesday этот счет необходимо оплатить в следующий вторник могущий быть оплаченным - this bill is * at any time up to next Tuesday этот счет может быть оплачен в любое время до вторника доходный, рентабельный, выгодный - a * basis на выгодной основе промышленный, выгодный для разработки( о рудном месторождении) - we hit upon * gold мы наткнулись на промышленное месторождение золота account ~ кредиторская задолженность accounts ~ кредиторская задолженность accounts ~ кредиторы по расчетам accounts ~ сумма, причитающаяся с лица по контокорренту accounts ~ счета кредиторов в балансе bill ~ акцепт к уплате bill ~ счет, подлежащий уплате commissions ~ комиссионные к оплате debt ~ долг, подлежащий оплате expenses ~ подлежащие оплате расходы interest ~ причитающийся процент item ~ статья к оплате make dividends ~ выплачивать дивиденды mortgages ~ закладные, подлежащие погашению note ~ вексель к оплате note ~ вексель к платежу notes ~ векселя к оплате notes ~ дебиторская задолженность payable выгодный ~ доходный, выгодный;
промышленный (о рудном месторождении и т. п.) ~ редк. могущий быть уплаченным ~ оплачиваемый ~ подлежащий оплате ~ подлежащий уплате ~ продуктивный ~ рентабельный ~ in advance оплачиваемый авансом ~ in advance подлежащий предварительной оплате ~ in arrears оплачиваемый с задержкой ~ on delivery оплачиваемый при доставке ~ on presentation оплачиваемый при предъявлении ~ to bearer на предъявителя ~ to the Treasury подлежащий оплате министерству финансов (Великобритания) sales tax ~ подлежащий оплате налог с оборота sundry accounts ~ calc. "прочие счета" к оплате tax ~ налог, подлежащий уплате trade accounts ~ кредитовое сальдо расчетов с поставщиками trade accounts ~ счет расчетов с поставщиками VAT ~ подлежащий удержанию налог на добавленную стоимость vouchers ~ расписки, подлежащие оплате -
25 валовая сумма дивидендов
General subject: gross amount of the dividendsУниверсальный русско-английский словарь > валовая сумма дивидендов
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26 rückständig
rückständig adj FIN, GEN, ADMIN overdue, in arrears • rückständig sein GEN be in arrears* * *adj <Finanz, Geschäft, Verwalt> overdue, in arrears ■ rückständig sein < Geschäft> be in arrears* * *rückständig
residuary, (altmodisch) not up-to-date, obsolete, old-fashioned, fusty, old-hat, behind the times, (Land) back, backward, un[der]developed, (Rate) delinquent, (schuldig) unpaid, outstanding, in arrears, behind[hand], (überfällig) overdue;
• rückständig sein to be outstanding, to be in arrears;
• mit den Zahlungen rückständig sein to be behind[hand] with one’s payment;
• rückständig werden to fall behind[hand];
• rückständiger Betrag overdue amount;
• rückständige Beträge arrears;
• rückständige Dividende dividends in arrear;
• rückständiges Gehalt back salary;
• rückständiges Land backward country;
• rückständiger Lohn back pay;
• rückständige Löhne arrears of wages;
• rückständige Miete rent [in] arrears, back rent;
• rückständige Steuern arrears of taxes, tax arrears, delinquent taxes (US);
• rückständige Wirtschaft backward economy;
• rückständige Zahlung overdue payment, payment in arrears;
• rückständige Zinsen arrears of interest, overdue (unpaid) interests. -
27 Nettoabzug
Nettoabzug
net reduction;
• Nettoaltersrente im 65. Lebensjahr net annuity at age 65;
• Nettoanlageeinkommen net investment income;
• Nettoanlageinvestition capital formation;
• Nettoanteil net worth (US), equity;
• Nettoanteil der Aktionäre shareholders’ (Br.) (stockholders’, US) equity;
• Netto anteil mit der Ausgabe von Gratisaktien verwässern to dilute the equity with stock dividends;
• Nettoaufwand net expenditure (outlay);
• Nettoaufwand zur Befriedigung von Regressforderungen (Versicherungsbilanz) expenses net of recoveries;
• Nettoausfuhr net export;
• Nettoauslandseinkünfte net income from abroad;
• Nettoausschüttung net relevant distribution;
• Nettoaustauschverhältnis net barter terms of trade;
• Nettoausweis net presentation, (Bank) net returns;
• Nettobelastung von Sparguthaben net withdrawal from savings accounts;
• Nettobestände net holdings;
• Nettobestandsveränderung (volkswirtschaftliche Gesamtrechnung) net change in business inventories;
• Nettobestandsveränderung des Betriebskapitals net change in working capital;
• Nettobetrag net (clear) amount, net balance;
• Nettobetrag der auf die Versicherung entfallenden Prämien net level annual premium;
• Nettobetriebserfolg net operating income;
• Nettobetriebsgewinn net profit from (on) operations;
• Nettobetriebsverlust net operating deficit;
• Nettobezugskosten net cost of purchase;
• Nettobilanz net balance;
• Nettodeckungskapital net-level premium reserve;
• Nettodividende dividend net (Br.);
• Nettoeinkaufspreis net purchase. -
28 cobrar
v.1 to charge (commerce) (money).nos cobra 700 euros de alquiler al mes she charges us 700 euros rent a month, we pay her 700 euros rent a monthme cobró de más he overcharged mecantidades por cobrar amounts due¿me cobra? how much do I owe you? (al pagar)Ella cobra los martes She draws her pay every Tuesday.2 to earn, to be paid (un sueldo).cobra un millón al año she earns a million a yearestá cobrando el paro he's receiving unemployment benefit3 to take on, to acquire.cobrar fama to become famous4 to get paid.5 to collect, to recover, to retrieve.Ella cobra su sueldo los martes She collects her paycheck every Tuesday.6 to collect payment from, to ask for payment, to bill.Ella le cobra a María She collects payment from Mary.7 to gain, to take on, to get up, to pick up.Su auto cobró velocidad His car gained velocity.8 to cash in, to cash, to encash.Ricardo cobró su cheque Richard cashed in his check.9 to claim.Ella cobra una gran indemnización She claims a big compensation.* * *■ ¿cuánto te ha cobrado? how much did he charge you?■ ¿cuánto cobras? how much do you earn?2 (caza) to retrieve3 to get4 figurado (adquirir) to gain, get■ le he cobrado cariño a ese lugar I've taken a liking to this place, I've grown fond of this place1 to be in for it1 (dinero) to take, collect■ cóbrate el café can you take for the coffee?2 (víctimas) to claim3 (recuperar) to recover (de, from); (volver en sí) to come round\cobrarse venganza to take revenge* * *verb1) to charge2) collect3) get, earn4) draw* * *1. VT1) (=pedir como pago) to charge¿qué me va usted a cobrar? — what are you going to charge me?
¿cuánto os cobra de alquiler? — how much rent does she charge you?
me han cobrado demasiado — they've charged me too much, they've overcharged me
¿me cobra, por favor? — how much do I owe you?, can I have the bill, please?
¿me cobra los cafés? — how much do I owe you for the coffees?
2) (=recibir)no han cobrado el dinero prometido — they haven't been paid o received the money they were promised
cobran un sueldo anual de nueve millones — they get o earn o receive an annual salary of nine million
¿cuánto cobras al año? — how much do you get o earn a year?
cantidades a o por cobrar — amounts payable, amounts due
cuentas a o por cobrar — accounts receivable
3) (=recoger dinero de) [+ deuda, alquiler, impuesto] to collect; [+ cheque] to cash; [+ subsidio, pensión] to draw4) (=adquirir)•
cobrar cariño a algn — to grow fond of sbcobrar fama de inteligente/ladrón — to acquire a reputation for being intelligent/a thief
5) (=recuperar) [+ pieza de caza] to retrieve, fetch; [+ cuerda] to pull in, take in6) LAm2. VI1) (=recibir dinero)a) [como sueldo] to be paidel lechero vino a cobrar — the milkman came for his money, the milkman came to be paid
los atletas cobran por participar en la carrera — the athletes get paid o receive a fee for taking part in the race
b) [por servicio] to charge2) * (=recibir golpes)¡vas a cobrar! — you're (in) for it!
3.See:* * *1.verbo transitivo1)a) <precio/suma> to chargenos cobran 30.000 pesos de alquiler — they charge us o we pay 30,000 pesos in rent
cobrar algo por algo/+ inf — to charge something for something/-ing
b) < sueldo> to earncobra 200.000 pesetas al mes — he earns 200,000 pesetas a month
cobrar la pensión — to collect o draw one's pension
2) < alquiler> to chargenos cobra un alquiler altísimo — he charges us o we pay him a very high rent
vino a cobrar el alquiler — she came for the rent o to collect the rent
¿me cobra estas cervezas? — can I pay for these beers, please?
3)a) < deuda> to recoverb) < cheque> to cash4)a) (Chi) ( pedir)b) (Chi) <gol/falta> to give5)a) ( adquirir)b) ( tomar)7)a) (period) <vidas/víctimas> to claimb) < botín> to carry offc) (Náut) to haul in2.cobrar via)cobrar por algo/+ inf — to charge for something/-ing
¿me cobra, por favor? — can you take for this, please?, can I pay, please?
llámame por cobrar — (Chi, Méx) call collect (AmE), reverse the charges (BrE)
b) ( recibir el sueldo) to be paidc) (fam) ( recibir una paliza)3.vas a cobrar! — you're going to get it! (colloq)
cobrarse v pron1) ( recibir dinero)tenga, cóbrese — here you are
cóbrese las cervezas — can you take for the beers, please?
2) < víctimas> to claim* * *= cash in, charge, exact + payment, levy + charge, debit.Ex. They have implemented a voluntary system for libraries of charging for photocopies with flat-rate 5 franc tokens, which can either be re-used by the recipient or cashed in for 4 francs.Ex. Information providers pay a fee to British Telecom, and may then charge users for each frame that they consult.Ex. Excessive emphasis on the need to exact payment will stifle the flow of information.Ex. Accordingly, the local library committee decided to levy a charge of 15 cents on each book borrowed, with suitable reductions for the elderly.Ex. An acquisitions file is intended to indicate the status of each title on order, together with information on its ordering (supplier, date etc., for whom it was ordered, and the heading or budget to which the cost is to be debited).----* Algo por lo que se puede cobrar = billable.* cobrar comisión = charge + commission.* cobrar en un trabajo = job + pay.* cobrar fuerza = gather + strength, grow in + power, gain + strength.* cobrar fuerzas = gain + strength.* cobrar ímpetu = gain + momentum, gather + strength, gain + impetus.* cobrar importancia = assume + importance, take on + added weight, move up + the agenda, gain + importance, be on the agenda.* cobrar impulso = gain + strength.* cobrar intensidad = gather + momentum, gain + momentum, pick up + speed, gather + pace.* cobrar nuevo entusiasmo = develop + renewed enthusiasm.* cobrar relevancia = be on the agenda.* cobrarse = face + charges, be billable.* cobrarse la vida de Alguien = claim + life.* cobrarse muchas vidas = take + a heavy toll of life.* cobrar tarifa = charge + commission.* cobrar una cuota = charge + fee.* cobrar una factura = collect + payment, receive + payment.* cobrar una multa = charge + fine.* cobrar una pensión = draw + a pension.* cobrar un precio = charge + price.* cobrar velocidad = gather + momentum, gather + pace.* cobrar vida = come + alive, come to + life.* por el que se puede cobrar = chargeable.* sin certeza de cobrar = on spec.* sin cobrar = free of charge, unredeemed, uncollected.* * *1.verbo transitivo1)a) <precio/suma> to chargenos cobran 30.000 pesos de alquiler — they charge us o we pay 30,000 pesos in rent
cobrar algo por algo/+ inf — to charge something for something/-ing
b) < sueldo> to earncobra 200.000 pesetas al mes — he earns 200,000 pesetas a month
cobrar la pensión — to collect o draw one's pension
2) < alquiler> to chargenos cobra un alquiler altísimo — he charges us o we pay him a very high rent
vino a cobrar el alquiler — she came for the rent o to collect the rent
¿me cobra estas cervezas? — can I pay for these beers, please?
3)a) < deuda> to recoverb) < cheque> to cash4)a) (Chi) ( pedir)b) (Chi) <gol/falta> to give5)a) ( adquirir)b) ( tomar)7)a) (period) <vidas/víctimas> to claimb) < botín> to carry offc) (Náut) to haul in2.cobrar via)cobrar por algo/+ inf — to charge for something/-ing
¿me cobra, por favor? — can you take for this, please?, can I pay, please?
llámame por cobrar — (Chi, Méx) call collect (AmE), reverse the charges (BrE)
b) ( recibir el sueldo) to be paidc) (fam) ( recibir una paliza)3.vas a cobrar! — you're going to get it! (colloq)
cobrarse v pron1) ( recibir dinero)tenga, cóbrese — here you are
cóbrese las cervezas — can you take for the beers, please?
2) < víctimas> to claim* * *= cash in, charge, exact + payment, levy + charge, debit.Ex: They have implemented a voluntary system for libraries of charging for photocopies with flat-rate 5 franc tokens, which can either be re-used by the recipient or cashed in for 4 francs.
Ex: Information providers pay a fee to British Telecom, and may then charge users for each frame that they consult.Ex: Excessive emphasis on the need to exact payment will stifle the flow of information.Ex: Accordingly, the local library committee decided to levy a charge of 15 cents on each book borrowed, with suitable reductions for the elderly.Ex: An acquisitions file is intended to indicate the status of each title on order, together with information on its ordering (supplier, date etc., for whom it was ordered, and the heading or budget to which the cost is to be debited).* Algo por lo que se puede cobrar = billable.* cobrar comisión = charge + commission.* cobrar en un trabajo = job + pay.* cobrar fuerza = gather + strength, grow in + power, gain + strength.* cobrar fuerzas = gain + strength.* cobrar ímpetu = gain + momentum, gather + strength, gain + impetus.* cobrar importancia = assume + importance, take on + added weight, move up + the agenda, gain + importance, be on the agenda.* cobrar impulso = gain + strength.* cobrar intensidad = gather + momentum, gain + momentum, pick up + speed, gather + pace.* cobrar nuevo entusiasmo = develop + renewed enthusiasm.* cobrar relevancia = be on the agenda.* cobrarse = face + charges, be billable.* cobrarse la vida de Alguien = claim + life.* cobrarse muchas vidas = take + a heavy toll of life.* cobrar tarifa = charge + commission.* cobrar una cuota = charge + fee.* cobrar una factura = collect + payment, receive + payment.* cobrar una multa = charge + fine.* cobrar una pensión = draw + a pension.* cobrar un precio = charge + price.* cobrar velocidad = gather + momentum, gather + pace.* cobrar vida = come + alive, come to + life.* por el que se puede cobrar = chargeable.* sin certeza de cobrar = on spec.* sin cobrar = free of charge, unredeemed, uncollected.* * *cobrar [A1 ]vtA1 ‹precio/suma› to chargeme cobró $1.000 she charged me $1,000nos cobran 30.000 pesos de alquiler they charge us o we pay 30,000 pesos in rentcobrar algo POR algo to charge sth FOR sthme cobró una barbaridad por la comida/por cambiar el aceite he charged me a ridiculous amount for the meal/for changing the oilcobran 500 pesos por kilómetro they charge 500 pesos per kilometer2 ‹sueldo/pensión›cobra 2.000 euros al mes y no hace nada he earns 2,000 euros a month and does nothingtodavía no hemos cobrado la paga de junio we still haven't been paid for Junecobra el sueldo por el banco his salary is paid straight into the banktodavía no ha ido a cobrar la pensión she still hasn't been to collect o draw her pensioncobró el subsidio de desempleo durante seis meses he received unemployment benefit for six monthsB1 ‹alquiler/impuesto› to chargenos cobra un alquiler altísimo he charges us o we pay him a very high rentte cobrarán el IVA you will be charged sales tax/VATno nos cobran la electricidad they don't charge us for electricityvino a cobrar el alquiler she came for the rent o to collect the rentel departamento que se encargará de cobrar el nuevo impuesto the department which will be responsible for the collection of the new tax2 ‹bebidas/fruta›¿me cobras estas cervezas, por favor? can you take for these beers, please?, can I pay for these beers, please?se equivocó y me cobró el vino dos veces he made a mistake and charged me twice for the wineestá cobrando las entradas he's taking the money for the ticketsC1 ‹deuda› to recovervengo a cobrar esta factura I've come for payment of this billnunca llegó a cobrar esas facturas he never received payment for those billsvino a cobrar la factura de la cocina she came to collect payment for the stovelo único que hago es cobrar deudas all I do is collect debts2 ‹cheque› to cashD( Chi) (pedir): le cobré los libros que le presté I asked him to give back o return the books I'd lent him o I asked him for the books I'd lent himEF1(adquirir): cobrar importancia/fama to become important/famouslas negociaciones cobraron un nuevo impulso the negotiations were given fresh impetuscobran especial relieve los trabajos del Instituto cuando … the work done by the Institute takes on special significance when …se detuvo a cobrar fuerzas he stopped to get his strength backcobró ánimos y fue a decírselo he plucked up the courage and went and told her2(tomar): cobrarle cariño a algn to grow fond of sbcon el tiempo le fui cobrando cariño as time went by I grew fond of hercobrarle sentimientos a algn ( Chi); to be upset with sb1 (matar) to shoot, bag2 «perro» to retrieveH1 ( period); ‹vidas/víctimas› to claim2 ‹botín› to carry off3 ( Náut) to haul in■ cobrarvi1(por un servicio, unas mercancías): vino el lechero a cobrar the milkman came to be paid¿me cobra, por favor? can I have the check please?, can you take for this, please?, can I pay, please?2 (recibir el sueldo) to be paidllevamos dos meses sin cobrar we haven't been paid for two months3 ( fam)(recibir una paliza): ¡como no te estés quieto, vas a cobrar! if you don't keep still you're going to get it! ( colloq)■ cobrarseA(recibir dinero): tenga, cóbrese here you arecóbrese las cervezas de aquí can you take for these beers?, can I pay for these beers?B ‹víctimas› to claim* * *
cobrar ( conjugate cobrar) verbo transitivo
1
◊ nos cobran 30.000 pesos de alquiler they charge us 30,000 pesos in rent;
cobrar algo por algo/hacer algo to charge sth for sth/doing sth;
vino a cobrar el alquiler she came for the rent o to collect the rent;
¿me cobra estas cervezas? can I pay for these beers, please?;
me cobró el vino dos veces he charged me twice for the wine
‹ pensión› to draw;◊ cobra 2.000 euros al mes he earns/draws 2,000 euros a month;
todavía no hemos cobrado junio we still haven't been paid for June
2a) (Chi) ( pedir):
3 ( adquirir) ‹ fuerzas› to gather;◊ cobrar fama/importancia become famous/important
4 (period) ‹vidas/víctimas› to claim
verbo intransitivoa) cobrar por algo/hacer algo to charge for sth/doing sth;◊ ¿me cobra, por favor? can you take for this, please?, can I pay, please?;
llámame por cobrar (Chi, Méx) call collect (AmE), reverse the charges (BrE)
cobrarse verbo pronominala) ( recibir dinero):◊ tenga, cóbrese here you are;
cóbrese las cervezas can you take for the beers, please?
cobrar
I verbo transitivo
1 (pedir un precio) to charge
(exigir el pago) to collect
(recibir el pago de una deuda) to recover
2 (un cheque, un billete de lotería) to cash
(recibir el salario) to earn: aún no han cobrado el sueldo, they still haven't been paid their salary
cobra un buen sueldo, he earns a good salary
3 figurado (alcanzar, lograr) to gain, get: su proyecto cobra hoy importancia, today his project is becoming important
cobrar ánimos, to take heart
4 (empezar a sentir) cobrar afecto a alguien/algo, to become very fond of sb/sthg
II verbo intransitivo
1 (exigir un pago) ¿me cobra, por favor? I'd like to pay now, please
nunca me cobra, he never charges me
2 (recibir el salario) to be paid
3 fam (recibir una zurra) to catch it, get it
' cobrar' also found in these entries:
Spanish:
clavar
- llevar
- tesorería
- animar
- hora
- paro
- pensión
- soplar
- tomar
- velocidad
English:
arrears
- carer
- cash
- cash in
- charge
- collect
- draw
- gather
- momentum
- overcharge
- pay
- receive
- recover
- retrieve
- sting
- undercharge
- unpaid
- check
- claim
- extra
- going
- levy
- life
- reverse
* * *♦ vt[cheque] to cash; [deuda] to collect;cantidades por cobrar amounts due;¿me cobra, por favor? how much do I owe you?;nos cobra 1.000 euros de alquiler al mes she charges us 1,000 euros rent a month, we pay her 1,000 euros rent a month;cobran 10 euros por página they charge 10 euros per page;te cobrarán un mínimo de 10 euros por arreglarte los zapatos it'll cost you at least 10 euros to get your shoes mended;me cobró 1.000 pesos de más he overcharged me by 1,000 pesos;me cobraron 200 pesos de menos they undercharged me by 200 pesos;nos cobró por adelantado we had to pay her in advance;no me cobraron impuestos they didn't charge me tax;cóbrelo todo junto put it all together, we'll pay for it all together;no nos cobró la mano de obra he didn't charge us for labour;le cobrarán en aquella ventanilla you can pay at that counter over there;el lechero vino a cobrar la factura mensual the milkman came with the monthly bill2. [un sueldo] to earn, to be paid;cobra un millón al año she earns a million a year;en junio cobraremos una prima we'll be paid a bonus in June;cobro mi pensión por el banco my pension is paid straight into the bank;está cobrando el paro he's receiving unemployment benefit;sobrevive cobrando diferentes subsidios she lives by claiming a number of different benefits;tengo que ir a cobrar la jubilación I have to go and draw my pension;no cobro nada, lo hago porque me gusta I don't get paid for it, I do it because I enjoy it3. [adquirir] to take on, to acquire;con su último disco ha cobrado fama universal with her latest record she has achieved worldwide fame o she has become a household name;cada día cobran más importancia los temas medioambientales the environment is an issue which is becoming more and more important o which is gaining in importance;cobró aliento y prosiguió la marcha he paused to get his breath back and continued walking;cobrar velocidad to gather o gain speedle cobró miedo al perro y no se atrevió a acercársele she got scared of the dog and didn't dare go near it5. [recuperar] to retrieve, to recover;las tropas cobraron el aeropuerto the troops regained control of the airport6. [en caza] [matar a tiros] to shoot;[recoger] to retrieve, to fetch;cobraron doscientas aves en un solo día they came back with two hundred birds in just one day♦ vi1. [en el trabajo] to get paid;cobrarás el día 5 de cada mes you'll be paid on the 5th of every month;llevan un año sin cobrar they haven't had any wages for a year;cobrar en efectivo to be o get paid (in) cashel niño cobró por portarse mal the child got a beating for being naughty* * *I v/t1 charge4 importancia acquireII v/i1 be paid, get paid2:* * *cobrar vt1) : to charge2) : to collect, to draw, to earn3) : to acquire, to gain4) : to recover, to retrieve5) : to cash (a check)6) : to claim, to take (a life)7) : to shoot (game), to bagcobrar vi1) : to be paid2)* * *cobrar vb1. (recibir salario) to be paid / to earn¿cuánto cobras? how much do you earn?2. (recibir dinero) to get3. (talón) to cash4. (fijar precio) to charge5. (recibir un golpe) to get a smack -
29 pagare
1. v/t acquisto pay forconto, fattura, debito payti pago qualcosa da bere I'll buy you or stand you a drinkgliela faccio pagare he'll pay for this2. v/i paypagare anticipatamente pay in advancepagare in contanti pay (in) cashpagare a rate pay in instal(l)ments* * *1 to pay* (anche fig.): pagare un affitto alto, to pay a high rent; pagare un conto, to pay (o to meet o to foot) a bill; hai pagato il conto?, have you paid the bill?; pagò il conto di tasca sua, he paid the bill out of his own pocket; pagare il conto dell'albergo, to pay the hotel bill; dobbiamo pagare la merce, we have to pay for the goods; pagare un debito, to pay off (o to extinguish o to meet o to honour) a debt; ho pagato tutti i miei debiti, I have paid (off) all my debts; pagare tutte le spese, to pay (o form. to defray) all expenses; quanto hai pagato ( per) il tuo cappello?, how much did you pay for your hat?; ho pagato 10 milioni ( per) quella casa, I paid ten million euros for that house; l'ho pagato una sciocchezza, I got it for a song; per quel che l'ho pagato va più che bene, considering what I paid it is more than adequate; pagammo Ђ 25 a testa, we paid 25 euros a head (o each); pagare un creditore, to pay a creditor; pagare qlcu. per le sue prestazioni, to pay s.o. for his services; pagare alla romana, to go dutch; pagare caro qlco., to pay dearly for sthg.; pagare un occhio della testa, to pay through the nose (o a lot of money o a fortune); pagare immediatamente, sull'unghia, to pay on the nail; far pagare qlcu. per qlco., qlco. a qlcu., to charge s.o. for sthg.: quanto fate pagare ( per) la camera e la prima colazione?, how much do you charge for bed and breakfast?; gli fecero pagare più di 1.000 euro per quel danno, they charged him more than 1,000 euros for the damage; si fa pagare ( caro) ma è molto bravo, he charges a lot, but he's very good; fare pagare a qlcu. meno del dovuto, troppo poco, to undercharge s.o.; far pagare a qlcu. più del dovuto, troppo, to overcharge s.o. // pagherai cara la tua impertinenza, you'll pay for your insolence; me la pagherai!, you'll pay for it!; pagheranno ( caro) ( per) quel che hanno fatto, they'll have to pay (dearly) for what they have done // ha pagato la sua avventatezza con la vita, he paid for his rashness with his life // non so cosa pagherei per aiutarlo, I would give anything to be able to help him // pagare di persona, to face the consequences (o fam. the music) // pagare qlcu. a parole, to put s.o. off with fine words // pagare qlcu. della stessa moneta, to pay s.o. back in his own coin // pagare lo scotto, to pay the reckoning // chi rompe paga, breaker pays // (comm.): pagare a rate, to pay by (o in) instalments; pagare a saldo di ogni avere, to pay in full; pagare con un assegno, una tratta, to pay by cheque, by draft; pagare un assegno, una cambiale, to pay (o honour) a cheque, a bill; pagare una tratta, to meet a draft; pagare il saldo, to pay the balance; pagare una cambiale alla scadenza, to redeem a bill at maturity // da pagarsi, due (o payable): somma da pagarsi, due amount // (banca): interessi da pagare, interest payable; non pagare un effetto, to dishonour a bill // (fin.) pagare dividendi, to pay dividends2 ( offrire) to stand*, to treat (s.o. to sthg.): pago io!, it's on me!; gli ho pagato un gelato, I treated him to an ice; pagare un caffè a qlcu., to buy s.o. a coffee; chi paga?, who's going to pay?; pagare da bere a qlcu., to stand s.o. a drink; pagare un pranzo a qlcu., to stand s.o. a dinner3 ( ricompensare) to reward, to requite: è così che paga il mio affetto!, that's how he rewards me for my affection! // il delitto non paga, crime doesn't pay.* * *[pa'gare] 1.verbo transitivo1) (con denaro) to pay* for [articolo, biglietto, servizio]; to pay*, to settle [fattura, conto, debito]; to pay* [somma, tassa, salario, dipendente]; to settle up with, to pay* [fornitore, artigiano]mi ha pagato l'affitto, una mattinata di lavoro — he paid me the rent, for a morning's work
pagare in contanti, tramite assegno — to pay in cash, by cheque
non so cosa pagherei per... — colloq. what I wouldn't give for
2) colloq. (offrire)pagare qcs. a qcn. — to buy sb. sth.
3) (subire delle conseguenze di) to pay* for [errore, imprudenza]2.1) (con denaro) to pay*2) (ricompensare) [sacrificio, sforzo] to pay* off3) (espiare)3.••••chi rompe paga (e i cocci sono suoi) — prov. = all breakages must be paid for
Note:To pay, equivalente inglese di pagare, viene impiegato in strutture grammaticali diverse: se si paga un conto, una somma di denaro o il costo di qualcosa, il verbo è seguito direttamente da tale riferimento ( pagare il conto = to pay the bill; pagare 100 euro = to pay 100 euros; pagare le proprie spese di viaggio = to pay one's travelling expenses); se il verbo è seguito dall'indicazione della persona che riceve il pagamento, la costruzione inglese prevede sempre un complemento oggetto ( pagare il tassista = to pay the taxi driver; pagare alla commessa = to pay the shop assistant); se il verbo to pay regge entrambe le strutture sopra citate, si può usare la costruzione col doppio oggetto ( pagare alla commessa 100 euro = to pay the shop assistant 100 euros; pagare il conto al cameriere = to pay the bill to the waiter); quando pagare è seguito dall'indicazione dell'oggetto acquistato o del beneficiario del pagamento, si traduce con to pay for ( ho pagato io il tuo biglietto = I paid for your ticket; lui ha pagato per noi = he paid for us); infine, si possono trovare riunite in un'unica frase le precedenti costruzioni ( ho pagato al tassista 35 euro per il viaggio dall'aeroporto all'ufficio = I paid the taxi driver 35 euros for the drive from the airport to my office). - Si noti che far pagare qualcosa a qualcuno si dice in inglese to charge somebody for something* * *pagare/pa'gare/ [1]To pay, equivalente inglese di pagare, viene impiegato in strutture grammaticali diverse: se si paga un conto, una somma di denaro o il costo di qualcosa, il verbo è seguito direttamente da tale riferimento ( pagare il conto = to pay the bill; pagare 100 euro = to pay 100 euros; pagare le proprie spese di viaggio = to pay one's travelling expenses); se il verbo è seguito dall'indicazione della persona che riceve il pagamento, la costruzione inglese prevede sempre un complemento oggetto ( pagare il tassista = to pay the taxi driver; pagare alla commessa = to pay the shop assistant); se il verbo to pay regge entrambe le strutture sopra citate, si può usare la costruzione col doppio oggetto ( pagare alla commessa 100 euro = to pay the shop assistant 100 euros; pagare il conto al cameriere = to pay the bill to the waiter); quando pagare è seguito dall'indicazione dell'oggetto acquistato o del beneficiario del pagamento, si traduce con to pay for ( ho pagato io il tuo biglietto = I paid for your ticket; lui ha pagato per noi = he paid for us); infine, si possono trovare riunite in un'unica frase le precedenti costruzioni ( ho pagato al tassista 35 euro per il viaggio dall'aeroporto all'ufficio = I paid the taxi driver 35 euros for the drive from the airport to my office). - Si noti che far pagare qualcosa a qualcuno si dice in inglese to charge somebody for something.1 (con denaro) to pay* for [articolo, biglietto, servizio]; to pay*, to settle [fattura, conto, debito]; to pay* [somma, tassa, salario, dipendente]; to settle up with, to pay* [fornitore, artigiano]; quanto lo hai pagato il libro? how much did you pay for it? mi ha pagato l'affitto, una mattinata di lavoro he paid me the rent, for a morning's work; pagare in contanti, tramite assegno to pay in cash, by cheque; non so cosa pagherei per... colloq. what I wouldn't give for...2 colloq. (offrire) pagare qcs. a qcn. to buy sb. sth.; lasciate che paghi io la cena let me pay for dinner3 (subire delle conseguenze di) to pay* for [errore, imprudenza]; me la pagherai (cara)! you'll pay for this! I'll make you pay for this!(aus. avere)1 (con denaro) to pay*; in questo caso l'assicurazione non paga in this case the insurance doesn't pay (you back)2 (ricompensare) [sacrificio, sforzo] to pay* off; il crimine non paga crime doesn't pay3 (espiare) pagare con la propria vita to pay with one's lifeIII pagarsi verbo pronominaleto treat oneself to [viaggio, cena]; con questo mi pago l'affitto I pay the rent with thischi rompe paga (e i cocci sono suoi) prov. = all breakages must be paid for. -
30 tax
n под. податок; збір; акциз; обкладення; a податковийобов'язковий платіж, який уряд накладає на товари і послуги, на дохід окремих осіб і підприємств, на власність, на прибутки тощо з метою одержання надходжень (revenue¹) для фінансування державних видатків на охорону здоров'я, розвиток освіти, пенсійне забезпечення та ін. програми, з метою регулювання рівня витрат в економіці (economy¹) країни тощо; ♦ існують прямі (direct tax) і непрямі (indirect tax) податки; до прямих податків належать прибутковий податок (income tax), податок на реалізований дохід від приросту активів (capital gains tax), майновий податок (wealth tax), що стосується вартості чистих активів, земельний податок (land tax) тощо; до непрямих — податок з обороту (sales tax), акцизний збір (excise duty), тарифи (tariff), митний податок (customs duty) тощо═════════■═════════accrued tax нарахована заборгованість зі сплати податків; accumulated earnings tax податок на нерозподілений прибуток; ad valorem tax лат. податок на вартість • податок з оголошеної ціни • податок у вигляді певного відсотка; advance corporation tax (ACT) податок на корпорації, виплачений авансом; agricultural tax сільськогосподарський податок; alcohol tax податок на алкогольні напої; alcohol-beverage tax податок на алкогольні напої • податок на спиртні напої; alternative minimum tax (AMT) альтернативний мінімальний податок; amusement tax податок на розваги (вистави, прокат кінофільмів); apportioned tax розподілений податок; assessed taxes прямі податки (на майно); burdensome taxes обтяжливі податки; business tax податок на бізнес • податок на підприємця; capital tax податок на капітал; capital gains tax (CGT); capital transfer tax податок на передачу капіталу; capitation tax податок, розрахований на одну особу; cargo tax податок на вантаж; chain-store tax прогресивний податок на мережу роздрібних крамниць ланцюгового підпорядкування; commodity tax (непрямий) податок на товари; company income tax податок на доходи компаній • податок на прибуток підприємств; consumption tax податок на споживання; corporate tax податок на прибуток корпорацій; corporation income tax податок на прибуток корпорацій • податок на доходи корпорацій; corrective tax коригуючий податок; death tax податок на спадщину; death and gift tax податок на спадщину і дарування; deferred tax відстрочені податки; deferred income tax відстрочений прибутковий податок; direct tax; dividends tax податок на дивіденди; double tax подвійний податок; earmarked taxes податки, резервовані для спеціальних цілей; effluent tax податок на відходи, що забруднюють середовище; emergency tax надзвичайний податок; employer payroll tax податок на підприємницький фонд заробітної плати; employment tax внесок у фонд страхування від безробіття; equalization tax урівноважу вальний податок • мито для вирівнювання; estate tax податок на спадщину • податок на нерухомість; estimated tax приблизно підрахований податок; excess profits tax податок на надприбуток; excise tax акцизний збір • акцизний податок; expenditure tax податок на видатки • непрямий податок; export tax експортне мито • податок на експорт; federal tax федеральний податок • податок, стягнений федеральним урядом; federal income taxes федеральні прибуткові податки • федеральні податки на доходи; flat tax пропорційний податок • податок, стягнений за єдиною ставкою; flat-rate tax пропорційний податок • податок, стягнений за єдиною ставкою; foreign tax закордонний податок • податок, стягнений закордонною державою; franchise tax податок на монопольні права і привілеї • франшизний податок; fringe benefits tax (FBT) податок на додаткові пільги; general property tax податок на всі види власності; general sales tax загальний податок з обороту; gift tax податок на дарування; goods and services tax податок на товари і послуги; graded tax податок з диференційованою ставкою; graduated tax податок, стягнений за прогресивною ставкою • прогресивний податок; graduated income tax прогресивний прибутковий податок; hidden taxes непрямий податок • неявний податок • прихований податок; highway tax збір на будівництво шосейних доріг; import tax імпортне мито • податок на імпорт; import equalization tax імпортний податок для вирівнювання • імпортне мито для вирівнювання; import turnover tax податок з обороту імпортних товарів; imposed tax запроваджений податок; income tax; increment value tax податок на приріст вартості; indirect tax; inflation tax інфляційний податок; inheritance tax податок на спадщину; interest equalization tax податок, який вирівнює ставки відсотка; intermediate taxes проміжні податки; land tax; legacy tax податок на спадщину; local tax місцевий податок; lump-sum tax одноразовий податок • податок на сукупну суму доходів • акордний податок; luxury tax податок на предмети розкоші; mainstream corporation tax основна сума податку на прибуток корпорацій; matured tax податок, за яким настав термін сплати; maximum tax максимальний податок; minimum tax мінімальний податок; motor vehicle tax податок на автомобілі; multistage sales tax багатоступінчастий податок на збут; municipal tax муніципальний податок; national tax загальнодержавний податок; net taxes чистий податок; net worth tax податок на власність; nondeductible tax податок, який не підлягає відрахуванню; occupational tax податок на професію; payroll tax податок із заробітної плати; personal property tax податок на особисте (рухоме) майно; privilege tax податок на привілей; processing tax податок на товар, який підлягає обробці; profits tax податок на прибутки; progressive tax прогресивний податок; property tax майновий податок • податок на власність; proportional tax пропорційний податок • податок, стягнений за єдиною ставкою; purchase tax (непрямий) податок на покупки; real estate tax податок на нерухомість; receipts tax податок з обороту; regressive tax регресивний податок; retail sales tax податок з роздрібного обороту; sales tax; securities tax податок на цінні папери; security transfer taxes податки на переказ цінних паперів; severance tax податок на видобуток корисних копалин; shared tax частковий податок; single tax єдиний податок; single-stage sales tax одноступінчастий податок на збут; social security tax податок на програму соціального страхування; specific tax специфічний податок; stamp tax гербовий збір; state tax податок, стягнений штатом • урядовий податок • податок, який регулює витрати на споживання товарів; stockholder's tax податок на доходи з акцій; stock transfer tax податок на операції з переказу акцій; sumptuary tax податок, який регулює споживання товарів; supplemental tax додатковий податок; tobacco tax акциз на тютюнові вироби; tonnage tax корабельний збір; trade tax промисловий податок; transaction tax податок з операцій; transfer tax податок на переказ; turnover tax податок з обороту; undistributed profit tax податок на нерозподілений прибуток; unit tax податок на одиницю • акцизний податок; value tax податок з оголошеної ціни; value-added tax (VAT) податок на додану вартість; wage tax податок на заробітну плату; wealth tax; withholding tax податок, який стягується шляхом регулярних вирахувань із заробітної плати═════════□═════════after tax після відрахування податку; before tax до відрахування податку; exempt from tax не підлягає оподаткуванню; for tax purposes з метою оподаткування; incidence of tax розподіл податкового тягаря; liable to tax оподатковуваний • який підлягає оподаткуванню; net marginal tax rate чиста гранична ставка податку; progressive tax structure прогресивна схема оподаткування; regressive tax structure регресивна схема оподаткування; shifting of a tax перекладення податкового тягаря; subject to tax оподатковуваний • який підлягає оподаткуванню; tax account податковий рахунок; tax accounting податковий облік; tax accounts податкова звітність; tax administration податкове відомство • податкова адміністрація; tax advantage вигода, яка випливає із практикованої системи оподаткування; tax adviser радник з питань оподаткування • консультант у справах оподаткування; tax allocation розподіл податків; tax allowance знижка з оподатковуваної суми; tax amount розмір податків • сума податків; tax and expenditure policy бюджетно-податкова політика • фінансово-податкова політика; tax arrears заборгованість з податків; tax assessment встановлення податкових ставок • обкладання податком • оподаткування; tax assessment act закон про оподаткування; tax assessment authority податкове управління; tax assessment complaint скарга, пов'язана з неправильним оподаткуванням; tax assessment method порядок оподаткування • порядок встановлення податкових ставок; tax assessor податковий інспектор; tax at source податок, відрахований із загальної суми доходів; tax-at-source system система відрахування податку із загальної суми доходів; tax auditor податковий аудитор • податковий ревізор; tax authority податкове управління; tax avoidance ухилення від сплати податків; tax barrier податкова перешкода; tax base база оподаткування; tax benefit податкова пільга; tax bracket ступінь податкової схеми; tax burden податковий тягар; tax ceiling максимальний рівень оподаткування; tax charge нарахування податку; tax collection стягнення податку; tax collection rate рівень податкових надходжень; tax concession податкова пільга; tax consultant консультант у справах оподаткування; tax control податковий контроль; tax control act закон про податковий контроль; tax court податковий суд; tax credit податкова пільга • податкова знижка • відстрочена сплата податку • податковий кредит; tax debt заборгованість з податків; tax declaration податкова декларація; tax-deductible який підлягає звільненню від сплати податку; tax deduction відрахування від податку • зменшення податку; tax deferral відстрочення оподаткування; tax dodging ухилення від сплати податків; tax equalization вирівнювання податку; tax equalization account рахунок вирівнювання податку; tax equalization fund фонд вирівнювання податку; tax evasion ухилення від сплати податків; tax-exempt не підлягає оподаткуванню • звільнений від податку; tax exempted (T. E.) звільнений від податку; tax exemption звільнення від податку; tax expense витрати на сплату податків; tax file number (TFN) реєстраційний номер в податковому управлінні; tax filing date термін подання податкової декларації; tax form бланк податкової декларації; tax fraud податкове шахрайство; tax free вільний від сплати податку • безмитний • неоподатковуваний; tax haven податковий рай; tax identification number ідентифікаційний податковий номер; tax in arrears прострочені до сплати суми податку; tax incentive податковий стимул; tax income надходження від оподаткування; tax increase зростання податків; tax in kind натуральний податок; tax law податкове право • податкове законодавство; tax leasing податкова оренда; tax legislation податкове законодавство; tax levy податковий збір; tax liability заборгованість з податкових платежів; tax loophole лазівка в податковому законодавстві • можливість ухилитися від сплати податків; tax loss збитки від оподаткування; tax loss carry-back зарахування втрат при сплаті податку за минулий період; tax loss carry-forward зарахування втрат при сплаті податку на рахунок майбутнього прибутку; tax loss setoff компенсація втрат при сплаті податку; tax management податковий контроль; tax office податкове управління; tax offset відшкодований податок • податковий кредит; tax on capital податок на капітал; tax on cargo вантажний збір; tax on importation податок на імпорт; tax on income податок на дохід • прибутковий податок; tax on industry податок на промислове виробництво; tax on investments податок на вклади • податок на цінні папери; tax on a patent патентне мито; tax on profits податок на прибутки; tax on wealth податок на майно; tax overpayment переплата податку; tax owed належний податок; tax paid сплачений податок; tax paid in kind податок, сплачений натурою; tax payable податок, який підлягає сплаті; tax payment виплата податкових сум • сплата податків; tax penalty штраф за несплату податку; tax period період оподаткування; tax planning планування податкових надходжень; tax policy податкова політика; tax principle принцип оподаткування; tax privilege податкова пільга; tax proceeds податкові надходження; tax provision резерв на сплату податку; tax rate податкова ставка • ставка оподаткування; tax rebate податкова пільга • знижка з податку • зниження податкових ставок; tax receipts податкові надходження; tax reduction зниження податку; tax reform податкова реформа; tax reform bill законопроект про податкову реформу; tax refund повернення сплаченого податку; tax reorganization перебудова системи оподаткування; tax return податкова декларація • податковий дохід • розрахунок податку; tax revenue дохід від податків • податкові надходження; tax scale схема ставок податку; tax services консультативні послуги з оподаткування; tax shelter засіб зменшення або уникнення сплати податку; tax shifting перекладення податкового тягаря; tax statement податкова декларація; tax status податковий статус; tax surcharge додатковий податок; tax threshhold нижня межа оподатковуваних доходів • нижня межа оподаткування; tax value of a deduction розмір податкового відрахування; tax verification перевірка правильності оплати податків; tax year обліковий рік оподаткування; tax yield податковий дохід; to abate a tax знижувати/знизити податок; to abolish a tax скасовувати/скасувати податок; to be exempt from tax бути звільненим від сплати податку; to charge a tax стягувати/стягнути податок; to collect taxes стягувати/стягнути податки; to cut a tax знижувати податок; to deduct taxes відраховувати/відрахувати податки; to dodge taxes ухилятися/ухилитися від сплати податку; to evade taxes ухилятися/ухилитися від сплати податку; to exempt from tax звільняти/звільнити від сплати податку; to impose a tax оподатковувати/оподаткувати • накладати/накласти податок • вводити/ввести податок; to increase taxes підвищувати/підвищити податки; to lay on a tax оподатковувати/оподаткувати; to levy a tax оподатковувати/оподаткувати; to pay taxes оплачувати/оплатити податки; to raise taxes підвищувати/підвищити податки • збирати/зібрати податки; to reduce taxes знижувати/знизити податки; to remove a tax скасовувати/скасувати податок; to withhold taxes відраховувати/відрахувати податки • затримувати/затримати сплату податківtax ‡ tax (393)▹▹ levy -
31 accrued
ACCOUNTANCY accrued charges effets m pl à payer;FINANCE accrued dividends dividendes m pl accrus;ACCOUNTANCY accrued expenses frais m pl cumulés ou accumulés, charges f pl à payer;ACCOUNTANCY accrued income effets ou produit m à recevoir;accrued interest intérêts m pl courus ou échusIn a separate action, Rare Medium and Motient announced today that Motient repaid approximately $26.2 million, including accrued interest, of the $50 million aggregate principal amount of exchangeable notes issued by Motient to Rare Medium by delivering to Rare Medium five million shares of XM Satellite Radio common stock held by Motient.
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32 increase
1. n1) рост, увеличение2) прирост; надбавка
- across-the-board price increase
- across-the-board tariff increase
- actual increase
- additional increase
- annual increase
- average increase
- capital increase
- continuous increase
- cost increase
- cost-of-living increase
- dividend increase
- exorbitantincrease
- flat increase
- general price increase
- interest rate increase
- inventory increases
- limited increase
- merit increase
- natural increase
- one-off increase
- overall increase
- overall percentage increase
- pay increase
- percentage increase
- permitted increase
- population increase
- price increase
- rate increase
- rated increase
- seasonal price increase
- sharp increase
- single increase
- steady increase
- substantial increase
- tax increase
- top increase
- value-added increase
- wage increase
- weight increase
- year-over-year increase
- year-over-year quarterly increase in revenue
- increase in arrears
- increase in assets
- increase in bank lending
- increase in the bank rate
- increase in borrowing
- increase in business activity
- increase in capacity
- increase in capital investments
- increase in charges
- increase in the cost
- increase in costs
- increase in demand
- increase in deposits
- increase in the discount rate
- increase in duties
- increase in earnings
- increase in effective demand
- increase in efficiency
- increase in employment
- increase in exchange rate
- increase in expenses
- increase in global prices
- increase in imports
- increase in interest rates
- increase in inventory holdings
- increase in investments
- increase in issue
- increase in labour productivity
- increase in liabilities
- increase in manpower
- increase in the national income
- increase in nonpayments
- increase in output
- increase in pay
- increase in performance
- increase in population
- increase in prices
- increase in production
- increase in productivity
- increase in profitability
- increase in profits
- increase in the rate
- increase in rates
- increase in receipts
- increase in revenues
- increase in salary
- increase in the sale of shares
- increase in stocks
- increase in tariff
- increase in taxes
- increase in trade
- increase in traffic
- increase in turnover
- increase in value
- increase in the volume of trade
- increase in wages
- increase in the wages fund
- increase in weight
- increase in world prices
- increase of the amount of credit
- increase of banking credit
- increase of a bid
- increase of capital
- increase of capital stock
- increase of consumption
- increase of correspondent account balances
- increase of dividends
- increase of excise duties
- increase of exports
- increase of funds
- increase of hazard
- increase of imports
- increase of incomes
- increase of interest
- increase of liquid funds
- increase of money supply
- increase of premium
- increase of production capacities
- increase of purchasing power
- increase of a quota
- increase of receipts
- increase of rent
- increase of risk
- increase of salary
- increase of sales
- increase of stock
- increase of tariff rates
- increase in taxes
- increase of the tax burden
- increase of wages
- increase of yield
- absorb a price increase
- be on the increase
- get an increase in pay
- show an increase2. v1) увеличивать2) увеличиваться, возрастать
- increase the price
- increase in size
- increase in valueEnglish-russian dctionary of contemporary Economics > increase
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33 pay
A n gen salaire m ; ( to manual worker) paie f, salaire m ; ( to soldier) solde f ; ( to domestic) gages† mpl, salaire m ; Admin traitement m ; back pay rappel m de salaire ; extra pay prime f de salaire ; to be in the pay of sb péj être à la solde de qn ; rate of pay Admin taux de rémunération ; holidays GB ou vacation US with/without pay congés payés/sans solde ; pay and allowances rémunération principale et indemnités ; what's the pay like? est-ce que c'est bien payé? ; the pay is good c'est bien payé.B modif [agreement, claim, negotiations, deal] salarial ; [rise, cut] de salaire ; [freeze, structure, policy] des salaires.1 (for goods, services) payer [tradesman, creditor] (for pour ; to do pour faire) ; payer, régler [bill, debt, fees] ; payer [price, sum etc] (for pour) ; verser [down payment] (on sur) ; to pay cash payer comptant ; to pay £100 on account verser un acompte de 100 livres ; she paid him £300 to repair the roof elle l'a payé 300 livres pour réparer le toit ; to pay sth into verser qch sur [account] ; verser qch à [charity] ; to pay sb for his trouble payer qn de sa peine ;2 ( for regular work) payer [employee] ; to pay high/low wages payer bien/mal ; to be paid weekly/monthly être payé à la semaine/au mois ; all expenses paid tous frais payés ;4 ( give) to pay attention/heed to faire/prêter attention à ; to pay a tribute to sb rendre hommage à qn ; to pay sb a compliment faire des compliments à qn ; to pay sb a visit rendre visite à qn ;5 ( benefit) it would pay him/her etc to do fig il/elle etc y gagnerait à faire ; it would pay you to find out tu y gagnerais à te renseigner ; it pays to be honest cela paie toujours d'être honnête ; it doesn't pay to do cela ne sert à rien de faire ;1 ( hand over money) payer ; she/the insurance will pay elle/l'assurance paiera ; to pay for sth payer qch also fig ; to pay dearly for sth fig payer chèrement qch ; I'll make you pay for this! fig tu me le paieras! ; I'll pay for you ( in cinema etc) je vais payer pour toi ; they're paying for him to go to college/to Spain ils lui paient ses études/son voyage en Espagne ; ‘pay on entry’ ‘paiement à l'entrée’ ; you have to pay to get in l'entrée est payante ; ‘pay and display’ ( in carpark) ‘payez et laissez le ticket en évidence’ ; pay on demand ( on cheque) payer à vue ;2 ( settle) payer ; to pay in cash/by cheque/in instalments payer en espèces/par chèque/à tempérament ; to pay one's own way payer sa part ;3 ( reward employee) the work doesn't pay very well le travail est mal payé ;4 ( bring gain) [business] rapporter ; [activity, quality] payer ; to pay handsomely rapporter gros ; crime/dishonesty doesn't pay le crime/la malhonnêteté ne paie pas ; to pay for itself [business, purchase] s'amortir ; to make sth pay rentabiliser qch.there'll be hell ○ ou the devil to pay ça va barder ○ ; to pay a visit ○ euph aller au petit coin ○.■ pay back:▶ pay [sb] back ( reimburse) rembourser [person] ; I'll pay him back for the trick he played on me je lui revaudrai le tour qu'il m'a joué ; he'll pay you back with interest fig il te le rendra au centuple ;▶ pay [sth] back, pay back [sth] rembourser [money].■ pay down:▶ pay [sth] down verser un acompte de ; I'd like to pay £100 down je voudrais verser un acompte de 100 livres.■ pay in GB:▶ pay [sth] in, pay in [sth] déposer [cheque, sum].■ pay off:▶ pay off fig être payant ; his hard work finally paid off tout le travail qu'il a fourni a finalement été payant ;▶ pay [sb] off, pay off [sb]2 ○ ( buy silence) acheter le silence de [possible informer] ;▶ pay off [sth], pay [sth] off rembourser [mortgage, debt].■ pay out:▶ pay out [sth]1 ( hand over) débourser [sum], dépenser [sum] (in pour) ; we've paid out a lot in publicity on a beaucoup dépensé pour la publicité ; he paid out £300 for his new washing machine il a payé 300 livres sa nouvelle machine à laver ;2 ( release) laisser filer [rope].▶ pay up [sth] payer [amount] ; pay up the money you owe me! paie-moi l'argent que tu me dois! -
34 accumulated dividend
Finthe amount of money in dividends earned by a stock or similar investment since the previous dividend payment -
35 indicated dividend
Finthe forecast total of all dividends in a year if the amount of each dividend remains as it is -
36 interest cover
FinThe amount of earnings available to make interest payments after all operating and nonoperating income and expenses—except interest and income taxes—have been accounted for.EXAMPLEInterest cover is regarded as a measure of a company’s creditworthiness because it shows how much income there is to cover interest payments on outstanding debt.It is expressed as a ratio, comparing the funds available to pay interest—earnings before interest and taxes, or EBIT—with the interest expense. The basic formula is:EBIT /interest expense = interest coverage ratioIf interest expense for a year is $9 million, and the company’s EBIT is $45 million, the interest coverage would be:45 million /9 million = 5:1The higher the number, the stronger a company is likely to be. A ratio of less than 1 indicates that a company is having problems generating enough cash flow to pay its interest expenses, and that either a modest decline in operating profits or a sudden rise in borrowing costs could eliminate profitability entirely. Ideally, interest coverage should at least exceed 1.5; in some sectors, 2.0 or higher is desirable.Variations of this basic formula also exist. For example, there is:Operating cash flow + interest + taxes/ interest = Cash-flow interest coverage ratioThis ratio indicates the firm’s ability to use its cash flow to satisfy its fixed financing obligations. Finally, there is the fixed-charge coverage ratio, which compares EBIT with fixed charges:EBIT + lease expenses/interest + lease expense = Fixed-charge coverage ratio “Fixed charges”can be interpreted in many ways, however. It could mean, for example, the funds that a company is obliged to set aside to retire debt, or dividends on preferred stock.
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