-
1 необлагаемый налогом минимум
1) Economy: basic income amount2) EBRD: personal exemption, tax-free allowanceУниверсальный русско-английский словарь > необлагаемый налогом минимум
-
2 Freibetrag
Freibetrag m 1. STEUER (BE) allowance, (AE) tax credit, tax exemption, tax relief, tax-free amount; 2. WIWI lump-sum allowance* * *m 1. < Steuer> allowance (BE), tax credit (AE), tax exemption, tax relief, tax-free amount; 2. <Vw> lump-sum allowance* * *Freibetrag
(Einkommensteuer) exempted amount, [income tax] relief (Br.) (credit, US), tax exemption (US), (Lohnsteuer) withholding exemption (Br.), (Steuer) tax-exempt amount, tax allowance (Br.), basic abatement (US);
• altersbedingter Freibetrag income-tax age exemption;
• allgemein gewährter Freibetrag outright exemption (US);
• pauschaler Freibetrag (Einkommensteuer) flat exemption (US), standard tax deduction (US);
• persönlicher Freibetrag (Pfandgegenstand) personal allowance (Br.), (Steuer) single allowance (Br.), personal relief (Br.) (exemption, US);
• gesetzlich zugestandener Freibetrag coding allowance (Br.);
• Freibetrag für über 65-jährige age relief (Br.);
• Freibetrag für Berufstätige earned-income relief (allowance) (Br.);
• Freibetrag für Beschäftigung einer Haushaltshilfe housekeeper relief (Br.);
• Freibetrag für die Ehefrau (Schenkungs- und Erbschaftssteuer) marital deduction;
• zusätzlicher Freibetrag für das Arbeitseinkommen der Ehefrau (Einkommensteuer) additional allowance (Br.);
• Freibetrag für Ehegatten und Kinder personal allowance (Br.) (exemption, US), credit for dependents (US) (dependants, Br.);
• Freibetrag für niedriges Einkommen small-income allowance (relief) (Br.);
• Freibetrag für Einkünfte aus freiberuflicher Tätigkeit earned-income allowance (Br.) (credit, US);
• Freibetrag für Erbschaftssteuern (Ehefrau) surviving spouse exemption (US);
• steuerlicher Freibetrag für Familienangehörige personal allowance (Br.), dependency exemption (US), credit for dependents (US);
• Freibetrag für unterstützungsbedürftige Familienangehörige dependent relatives allowance (Br.);
• Freibetrag für ungewisse Forderungen (Einkommensteuer) bad-debts reduction (US);
• Freibetrag für Lebensversicherungsprämien life-insurance relief;
• Freibetrag für die Tätigkeit als Vormund (Einkommensteuer) guardian’s allowance (Br.);
• Freibetrag für die im Haushalt mitarbeitende Tochter daughter’s services allowance (Br.);
• Freibetrag für die Unterstützung abhängiger Verwandter dependent-relative relief (Br.);
• Freibetrag für Versicherungsprämien und Pensionsbeiträge deductions from pay for insurance and pension;
• Freibetrag bei der Wertzuwachssteuer stock appreciation relief (Br.);
• Freibetrag für einen doppelten Wohnsitz temporary living-quarters allowance (Br.);
• Freibetrag für karikative Zuwendungen deductions allowed for gifts to charity;
• Freibetrag für wohltätige Zwecke exemption for charitable purposes;
• Freibetrag für ein auswärts studierendes Kind beantragen to claim the allowance available in respect of a student on a full-time course (Br.). -
3 Steuerfreibetrag
Steuerfreibetrag m STEUER (BE) allowance, (AE) tax credit, tax relief, tax-free amount* * ** * *Steuerfreibetrag
basic abatement, tax-[free] allowance (Br.), tax exemption (US), tax-exempt amount (US), exemption credit (US), tax relief (Br.), [tax] credit (US);
• angerechneter Steuerfreibetrag tax-credit relief (US);
• allgemein gewährter Steuerfreibetrag outright (flat) exemption (US);
• höchster Steuerfreibetrag maximum allowance (Br.);
• persönlicher Steuerfreibetrag personal allowance (relief, Br., exemption), personal income-tax exemption (US);
• üblicher persönlicher Steuerfreibetrag ordinary personal allowance (Br.);
• Steuerfreibetrag für die Betreuung eines Unterhaltsberechtigten unter 15 Jahren child-care credit (US);
• Steuerfreibetrag für Doppelverdiener two-earner deduction (US);
• Steuerfreibetrag für Dubiose recovery exclusion;
• Steuerfreibetrag des Ehemanns married man’s allowance (Br.);
• zusätzlicher Steuerfreibetrag für Einkünfte der Ehefrau aus freiberuflicher Tätigkeit wife’s earned-income allowance (Br.);
• Steuerfreibetrag für Einkünfte aus gewerblicher Tätigkeit (Gewerbetätigkeit) earned-income credit (US);
• Steuerfreibetrag für erwerbsunfähige (unterstützungsbedürftige) Familienangehörige allowance (Br.) (credit, US) for dependents, income-tax allowance for wife and child (Br.), dependency exemption (US), dependant relative allowance (Br.);
• Steuerfreibetrag für Grundstücksmelorationen tax exemption on land improvement (US);
• Steuerfreibetrag für Hausangestellte (eine Haushaltshilfe) housekeeper allowance (relief, Br.);
• Steuerfreibetrag für ein in der Ausbildung befindliches Kind child dependency allowance (Br.);
• Steuerfreibetrag für Kinder tax allowance for children, child tax allowance (US) (relief, Br.), child allowance (Br.), child exemption (US), children’s exemption (US), credit for dependants (US);
• Steuerfreibetrag für Lebensversicherung life-insurance relief (Br.);
• Steuerfreibetrag für Ledige single allowance (Br.);
• Steuerfreibetrag für die Pflege eines Schwerbeschädigten invalid-care allowance (Br.);
• Steuerfreibetrag für Sofortabschreibungen rapid writeoff allowance;
• Steuerfreibetrag zur Stärkung der Eigenmittel in Höhe von 25% des Produktionserlöses resource allowance of 25% production income;
• Steuerfreibetrag für werterhöhende technische Verbesserungen tax exemption on capital improvement (US);
• Steuerfreibetrag für Verheiratete married allowance (Br.);
• Steuerfreibetrag für karitative Zuwendungen deduction allowed for gifts to charity;
• Steuerfreibetrag für wohltätige Zwecke exemption for charities (charitable purposes) (US);
• Steuerfreibetrag aufteilen to split an allowance;
• Steuerfreibetrag gewähren to grant exemption (US);
• Steuerfreibetrag nicht mehr gewähren to phase out an exemption (US);
• Anspruch auf einen Steuerfreibetrag haben to be eligible for exemption (US);
• Steuerfreibetrag in Anspruch nehmen to claim an allowance (Br.). -
4 Mindestangebot
Mindestangebot
lowest tender (bid, offer);
• Mindestanspruch minimum claim;
• Mindestanzahl minimum number;
• Mindestanzahlung minimum down payment (US);
• Mindestarbeitszeit minimum working hours;
• wöchentliche Mindestarbeitszeit minimum work week;
• garantierte Mindestauflage (Zeitung) guaranteed minimum circulation;
• Mindestausleihungssatz minimum lending rate (Br.), prime rate (US);
• Mindestauswirkung auf die Beschäftigungslage minimal employment;
• Mindestbarzahlung minimum cash payment;
• Mindestbedarf minimum supply (demand);
• Mindestbedarf an Nahrungsmitteln minimum food needs;
• Mindestbeitrag minimum contribution;
• garantierte Mindestbeschäftigung guaranteed employment;
• Mindestbeschäftigungszeit minimum period of employment;
• Mindestbestand minimum inventory;
• Mindestbesteuerung minimum taxation;
• Mindestbeteiligung beim Ersterwerb (Kapitalanlagegesellschaft) minimum initial subscription;
• Mindestbetrag minimal amount, minimum;
• garantierte Mindestbezahlung guarantee pay;
• Mindestbezug minimum purchase;
• Mindestbietender lowest bidder;
• Mindestbreite (Anzeige) minimum width;
• Mindestcourtagesatz minimum commission rate;
• Mindestdeckung minimum margin requirements;
• Mindestdiskontsatz minimum lending (interest) rate (Br.), prime rate (US);
• Mindesteinfuhrpreis (EU) minimum import price;
• Mindesteinheitskosten unit cost standard;
• Mindesteinheitssätze minimum standard rates;
• Mindesteinkommen minimum income;
• einkommensteuerpflichtiges Mindesteinkommen threshold income;
• Mindesteinkommensgrenze unterschreiten to be below the poverty line;
• Mindesteinkommenssteuersatz income-tax standard rate, threshold tariff;
• Mindesteinkommensziffer minimum income figure;
• Mindesteinlage minimum investment, (Bank) minimum deposit;
• bei der Landeszentralbank unterhaltene Mindesteinlagen memberbank balance held as reserve (US);
• kalkulierte Mindesteinnahmen price expectancy;
• Mindesteinspielergebnisse minimum return;
• Mindesteinzahlungsbetrag margin requirements (US);
• Mindesterfordernisse minimum requirements;
• Mindestertrag minimum return, lowest (minimum) yield;
• Mindestfordernder lowest contractor;
• Mindestforderung minimum claim;
• Mindestfracht lowest (minimum) freight, minimum bill of lading;
• Mindestfrachtsatz minimum freight rate;
• Mindestfreibetrag (Steuer) exemption minimum;
• feststehender Mindestfreibetrag (Einkommensteuer) minimum standard deduction;
• Mindestfrist minimum time period;
• Mindestgebot (Auktion) put-up (reserved) price, lowest bid;
• Mindestgebühr minimum fee, (Post) minimum charge;
• Mindestgehalt minimum salary, (in der Montanindustrie) lowest percentage;
• Mindestgewicht minimum weight, (Papier) basic weight, (Waggonladung) minimum carload weight (US);
• Mindestgrenze minimum (lower) limit, (Selbstbehalt, Haftpflicht) franchise (Br.);
• Mindestgrenze für Haftungsschäden basic minimum limit of liability;
• Mindestgröße (Anzeige) minimum linage;
• wirtschaftliche Mindestgröße minimum economic size;
• Mindestguthaben compensating balance;
• Mindesthaltbarkeitsdatum (MHD) sell-by date;
• Mindesthöhe für Schadenersatz minimum level for compensation;
• Mindestinventar basic stock;
• Mindestkapazität marginal capacity;
• Mindestkapital minimum of (minimum paid-in, US) capital;
• Mindestkleinverkaufspreis minimum retail price;
• Mindestkosten minimum cost;
• gesetzliche Mindestkündigungsfrist statutory minimum period of notice;
• Mindestkurs (Devisen) minimum rate (price);
• Mindestleistung (Akkordlohn) task, (Produktion) minimum capacity, (Versicherung) minimum terms and period of insurance;
• automatisch angepasste Mindestleistung shifting minimum. -
5 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. -
6 groß
big; tall; great; large; grand; heavyset* * *[groːs]1. ADJEKTIVcomp ordm;er ['grøːsɐ] superl ordm;te(r, s) ['grøːstə]1) big; Fläche, Raum, Haus, Hände big, large; Höhe, Breite great; Größe, Tube, Dose, Packung etc large; (TYP ) Buchstabe capitalein ganz großes Haus/Buch — a great big house/book
der große ( Uhr)zeiger — the big or minute hand
x ist größer als 10 (Math) — x is greater than 10
ein 2 Hektar großes Grundstück — a 2-hectare plot of land
ein Loch größer machen — to make a hole bigger
ein großes Bier, ein Großes (inf) — ≈ a pint (of beer) (Brit), a large beer
die große Masse (fig) — the vast majority
2) = hoch, hochgewachsen taller ist 1,80 Meter groß — he's one metre (Brit) or meter (US) eighty (tall)
unsere Große — our eldest or oldest (daughter); (von zweien) our elder daughter
unser Großer — our eldest or oldest ( son); (von zweien) our elder son
mit etw groß geworden sein — to have grown up with sth
er ist ein großes Kind — he's a big or a great big (inf) baby
4) zeitlich Verzögerung, Rede big, longdie große Pause (Sch) — the long or lunch break
die großen Ferien — the summer holidays (Brit) or holiday (US)
5) = beträchtlich, wichtig, bedeutend great; Erfolg, Enttäuschung, Hoffnung, Eile great, big; Gewinn, Ereignis big; Katastrophe, Schreck terrible; Summe large; Geschwindigkeit higher hat Großes geleistet — he has achieved great things
die größten Erfindungen unseres Jahrhunderts — the greatest inventions of our century
ein großer Dichter wie Goethe — a great poet like Goethe
eine große Dummheit machen — to do something very or really stupid
er ist kein großer Esser (inf) — he's not a big eater
eine der größeren Firmen — one of the major companies
die großen Fragen unserer Zeit — the great or big questions of our time
das große Ganze — the broader or wider view
vor meinem Haus war or herrschte ein großer Lärm — there was a lot of noise outside my house
ich habe große Lust zu verreisen — I'd really like to go away (on holiday (Brit) or vacation (US))
sie hatte große Lust, sich zu verkleiden — she really wanted to get dressed up
einen großen Namen haben — to be a big name
ich bin kein großer Redner (inf) — I'm no great speaker
ich bin kein großer Opernfreund (inf) — I'm not a great opera fan
im größten Regen/Schneesturm — in the middle of a downpour/snowstorm
große Worte machen — to use grand words
6) = großartig, bewundernswert iro greatdas ist or finde ich ganz groß (inf) — that's really great (inf)
7) in Eigennamen GreatAlfred/Friedrich der Große — Alfred/Frederick the Great
8) MUS2. ADVERBcomp ordm; er, superl am ordm;ten1)groß machen (baby-talk) — to do number two (baby-talk), to do a poo (Brit baby-talk)
groß daherreden (inf) — to talk big (inf)
See:2)3)was ist das schon groß? (inf) — big deal! (inf), so what? (inf)
was soll man da schon groß machen/sagen? (inf) — what can you do/say?
er hat sich nicht gerade groß für unsere Belange eingesetzt (inf) — he didn't exactly put up a big fight for us
ich habe mich nie groß um Politik gekümmert (inf) — I've never been a great one for politics (inf)
ich kümmere mich nicht groß darum (inf) — I don't take much notice
ganz groß rauskommen (inf) — to make the big time (inf)
* * *1) (large in size: a big car.) big2) (very large, larger etc than average: a great crowd of people at the football match.) great3) (great in size, amount etc; not small: a large number of people; a large house; a large family; This house is too large for two people.) large4) (fairly large: His income is quite sizeable, now that he has been promoted.) sizeable5) ((of people and thin or narrow objects such as buildings or trees) higher than normal: a tall man/tree.) tall6) ((of people) having a particular height: John is only four feet tall.) tall7) (great or large: He won by a wide margin.) wide* * *<größer, größte>[ˈgro:s]I. adjin \großen/größeren Formaten/Größen in large/larger formats/sizes2. (hoch aufragend) longein \großer Kirchturm/Mast/Turm a high church steeple/pylon/tower3. (hoch gewachsen) Mensch talldu bist \groß geworden you've grownwie \groß bist du? how tall are you?er ist 1,78 m \groß he is 5 foot 10 [or 1.78m] [tall]ein \großer Baum/eine \große Vase a tall tree/vaseauf \große[r] Fahrt on a long journeydie \große Pause SCH mid-morning break5. (älter) big, elder, olderdas ist Anita, unsere G\große this is Anita, our eldestwenn ich \groß bin... when I'm grown up...mein \großer Bruder/meine \große Schwester my elder brother/my elder sisterG\groß und Klein young and old [alike]6. (mengenmäßig)im G\großen einkaufen to buy in bulkdie \große Masse most [or the majority] of the peopleein \großer Teil der Bevölkerung a large part of the population7. (erheblich, beträchtlich) greatwas für eine \große Freude! how delightful!du redest ganz \großen Unsinn you're talking complete rubbishwas ist denn das für ein \großer Lärm auf der Straße? what's all that noise in the street?macht doch nicht so einen \großen Lärm! don't make so much noise!\große Angst haben to be terribly afraid [or frightened]ein \großer Aufstieg a meteoric riseeine \große Beeinträchtigung a major impairmentein \großer Betrag a large amounteine \große Dummheit sheer stupidityein \großer Durchbruch/Reinfall a major breakthrough/disastereine \große Enttäuschung a great [or deep] [or profound] disappointmentmit \großer Geschwindigkeit at high [or great] speed\großen Hunger haben to be terribly hungry\großes Leid great [or deep] [or profound] sorrowein \großer Misserfolg an abject [or a dismal] failure\große Nachfrage a big demandeine \große Preissteigerung a massive price rise [or increase]ein \großer Schrecken a nasty fright\große Schwierigkeiten serious [or real] trouble\große Wut unbridled fury\großer Zorn deep [or profound] anger8. (bedeutend) greatetwas/nichts G\großes something/nothing greatsie hat in ihrem Leben nichts G\großes geleistet she never achieved anything great [or major] in her life, she did not achieve great things in her lifemit diesem Gemälde hat sie etwas G\großes geschaffen she has created something great [or profound] with this paintingein \großer Konzern/ein \großes Unternehmen a leading [or major] group/company9. (besonders gut) bigim Meckern ist sie ganz \groß she's quite good at moaningich bin kein \großer Esser/Trinker I'm not a big eater/drinkerich bin kein \großer Redner I'm no [or not a] great speaker10. (in Eigennamen)▪ ... der G\große... the GreatFriedrich der G\große Frederick the Great11. (großes Glas) large, bignach den drei \großen Bier war ich ziemlich angeheitert I felt quite merry fam [or fam tipsy] after three pints [of beer]12.▶ im G\großen und Ganzen [gesehen] on the whole, by and largeich habe nur \großes Geld I haven't any change on me; s.a. kleinII. advwas ist da jetzt schon \groß dabei! big deal! famer hat sich aber nicht gerade \groß für uns eingesetzt! he didn't exactly do very much [or put himself out much] for us!was soll man da schon \groß sagen? you can't really say very muchich habe mich nie \groß für Politik interessiert I've never been particularly interested in politics\groß einsteigen to go in for sth in a big waysie ist ganz \groß in die Politik eingestiegen she's gone into politics in a big way2. (von weitem Ausmaß)\groß angelegt large-scaleeine \groß angelegte Offensive a full-scale offensive [or attack3. MODE4. (nicht klein)5.* * *1.größer, größt... Adjektiv1) big; big, large <house, window, area, room, etc.>; large < pack, size, can, etc.>; great <length, width, height>; tall < person>große Eier/Kartoffeln — large eggs/potatoes
eine große Terz/Sekunde — (Musik) a major third/second
ein großes Bier, bitte — a pint, please
2) (eine bestimmte Größe aufweisend)1 m2/2 ha groß — 1 m2/2 ha in area
sie ist 1,75 m groß — she is 1.75 m tall
doppelt/dreimal so groß wie... — twice/three times the size of...
3) (älter) big <brother, sister>seine größere Schwester — his elder sister
unsere Große/unser Großer — our eldest or oldest daughter/son
4) (erwachsen) grown-up <children, son, daughter>[mit etwas] groß werden — grow up [with something]
die Großen — (Erwachsene) the grown-ups; (ältere Kinder) the older children
Groß und Klein — old and young [alike]
5) (lange dauernd) long, lengthy <delay, talk, explanation, pause>die großen Ferien — (Schulw.) the summer holidays or (Amer.) long vacation sing.
die große Pause — (Schulw.) [mid-morning] break
große Summen/Kosten — large sums/heavy costs
eine große Auswahl — a wide selection or range
7) (außerordentlich) great <pleasure, pain, hunger, anxiety, hurry, progress, difficulty, mistake, importance>; intense <heat, cold>; high < speed>ihre/seine große Liebe — her/his great love
ein großer Augenblick/Tag — a great moment/day
große Worte — grand or fine words
die Großen [der Welt] — the great figures [of our world]
die große Dame/den großen Herrn spielen — (iron.) play the fine lady/gentleman
10) (bedeutend) great, major < artist, painter, work>Katharina die Große — Catherine the Great; s. auch Karl
11) (wesentlich)die große Linie/der große Zusammenhang — the basic line/the overall context
in großen Zügen od. Umrissen — in broad outline
im Großen [und] Ganzen — by and large; on the whole
ein großes Herz haben — be great-hearted
13) (ugs.): (großspurig)2.1)groß geschrieben werden — (fig. ugs.) be stressed or emphasized
groß machen — (Kinderspr.) do number two (child lang.)
2) (ugs.): (aufwendig)3) (ugs.): (besonders) greatly; particularly4) (ugs.): (großartig)sie steht ganz groß da — she has made it big (coll.) or made the big time (coll.)
* * *A. adj1. big (besonders gefühlsbetont); Haus, Fläche etc: large; Land: vast; Baum, Gebäude etc: (hoch) tall; (riesig) huge; Person: tall;ein großes Gebäude a big(, tall) building;der Große Ozean GEOG the Pacific (Ocean);die Großen Seen GEOG the Great Lakes;große Zehe big toe;großer Buchstabe capital letter;Gut mit großem G good with a capital G;wir sprechen hier von Geiz mit einem großen G fig, pej we’re talking about meanness with a capital M here;groß machen/müssen kinderspr do/have to do big jobs2. an Ausmaß, Intensität, Wert etc: great; Fehler, Lärm, Unterschied etc: auch big; Entfernung: great, long; Geschwindigkeit: high; Hitze, Kälte, Schmerzen etc: intense; Kälte: auch severe; Verlust: heavy; Wissen: extensive, wide; (tief) profound; MUS, Intervall, Terz: major; Angeber, Angsthase, Feigling etc: terrible, dreadful;wir waren zu Hause eine große Familie we were a large family;große Ferien summer holiday(s), long vacation;zu meiner großen Freude to my great joy ( oder pleasure);wie komme ich an das große Geld? umg how do I get into the big money?;großes Glück haben be very lucky;großen Hunger haben be very hungry; stärker: be starving;große Mehrheit great majority;große Pause long (mid-morning) break;ein Fest im großen Rahmen a celebration on the grand scale;große Schritte machen make great progress;zum großen Teil largely, for the most part;3. mit Maßangabe:wie groß ist er? how tall is he?;er ist … groß he’s … (tall); das Grundstückist 600 m2groß is 600 metres (US -ers) square;gleich groß Personen: the same height, as tall as each other; Flächen, Kleidungsstücke etc: the same size;so groß wie ein Fußballfeld the size of a football pitch (US soccer field);war dreimal so groß wie der der Konkurrenz was three times that of our rivalsgroße Schwester big sister;groß werden Kinder: grow up;zu groß werden für outgrow sth, get too big for;er ist nur ein großes Kind he’s just a big baby;Groß und Klein young and old5. fig Augenblick, Entdeckung, Erfolg, Tag, Tat etc: great; (bedeutend) major, important; (großartig) grand, magnificent; Pläne, Ziele: great, grand, big; Künstler, Dichter etc: great;große Worte big words;Friedrich der Große Frederick the Great;Karl der Große Charlemagne;die große Dame/den großen Herrn spielen iron play the great lady/lord;große Reden schwingen iron talk big;Groß und Klein standesmäßig: high and low6. (allgemein, wesentlich) broad, general;den großen Zusammenhang erkennen see the big picture;im großen Ganzen overall;in großen Zügen in broad outline7. umg (gut):das war ganz groß! that was really great!;große Klasse she’s really good ( oder she’s brilliant) at arithmetic;im Angeben/Geldausgeben ist er (ganz) groß iron he’s very good at showing off/spending money;ich bin kein großer Freund von Partys/Suppe I’m not a great one for parties/soup, I’m not particularly fond of parties/soup;er ist ein großer Schweiger/kein großer Esser he’s not a great talker/eater8. (edel):in großer Aufmachung Bericht etc: prominently featured, splashed across the page; Person: in full dress;B. adv1. big;groß gedruckt in large letters ( oder print);groß gemustert with a large pattern;groß kariert large-checked;er sah mich nur groß an he just stared at me;groß und breit dastehen umg, unübersehbar: stand out; stärker: stick out like a sore thumb; → auch großschreiben, großgebaut etc2. (aufwändig):groß angelegt Aktion etc: large-scale, full-scale;groß ausgehen umg have a real night out;jemanden/etwas groß herausbringen umg pull out all the stops for sb/sth, give sb/sth a tremendous build-up3. umg:groß auftreten act big;groß daherreden talk big5. (gut):groß in Form in great form;beim Publikum groß ankommen be a big hit with the audience;ganz groß dastehen (Erfolg haben) do brilliantly6. umg:er kümmert sich nicht groß darum he doesn’t really bother about it;was ist schon groß dabei? so what?, US auch (so) what’s the big deal?;was gibt es da groß zu sagen? what can you say?;was gibt’s da noch groß zu fragen? is there really anything more we need to ask?;was kann das schon groß kosten? it can’t be very expensive, can it?;was war los? -was soll schon groß gewesen sein? what do you think happened?* * *1.größer, größt... Adjektiv1) big; big, large <house, window, area, room, etc.>; large <pack, size, can, etc.>; great <length, width, height>; tall < person>große Eier/Kartoffeln — large eggs/potatoes
eine große Terz/Sekunde — (Musik) a major third/second
ein großes Bier, bitte — a pint, please
1 m2/2 ha groß — 1 m2/2 ha in area
sie ist 1,75 m groß — she is 1.75 m tall
doppelt/dreimal so groß wie... — twice/three times the size of...
3) (älter) big <brother, sister>unsere Große/unser Großer — our eldest or oldest daughter/son
4) (erwachsen) grown-up <children, son, daughter>[mit etwas] groß werden — grow up [with something]
die Großen — (Erwachsene) the grown-ups; (ältere Kinder) the older children
Groß und Klein — old and young [alike]
5) (lange dauernd) long, lengthy <delay, talk, explanation, pause>die großen Ferien — (Schulw.) the summer holidays or (Amer.) long vacation sing.
die große Pause — (Schulw.) [mid-morning] break
große Summen/Kosten — large sums/heavy costs
eine große Auswahl — a wide selection or range
7) (außerordentlich) great <pleasure, pain, hunger, anxiety, hurry, progress, difficulty, mistake, importance>; intense <heat, cold>; high < speed>ihre/seine große Liebe — her/his great love
ein großer Augenblick/Tag — a great moment/day
große Worte — grand or fine words
[k]eine große Rolle spielen — [not] play a great or an important part
die Großen [der Welt] — the great figures [of our world]
9) nicht präd. (glanzvoll) grand <celebration, ball, etc.>die große Dame/den großen Herrn spielen — (iron.) play the fine lady/gentleman
10) (bedeutend) great, major <artist, painter, work>Katharina die Große — Catherine the Great; s. auch Karl
11) (wesentlich)die große Linie/der große Zusammenhang — the basic line/the overall context
in großen Zügen od. Umrissen — in broad outline
im Großen [und] Ganzen — by and large; on the whole
13) (ugs.): (großspurig)2.große Reden schwingen od. (salopp) Töne spucken — talk big (coll.)
1)groß geschrieben werden — (fig. ugs.) be stressed or emphasized
groß machen — (Kinderspr.) do number two (child lang.)
2) (ugs.): (aufwendig)3) (ugs.): (besonders) greatly; particularly4) (ugs.): (großartig)sie steht ganz groß da — she has made it big (coll.) or made the big time (coll.)
* * *adj.ample adj.big adj.capital adj.great adj.heavyset adj.large adj.sizable adj.tall adj. adv.largely adv.sizably adv. -
7 Steuer
Steuer f 1. IMP/EXP levy; 2. STEUER tax, duty, imposition; 3. WIWI tax • jmdm. eine Steuer auferlegen STEUER impose a tax on sb • von der Steuer befreit sein STEUER be exempt from taxes, be not subject to taxation • von der Steuer freistellen STEUER exempt sb from tax* * *f 1. <Imp/Exp> levy; 2. < Steuer> tax, duty, imposition; 3. <Vw> tax ■ jmdm. eine Steuer auferlegen < Steuer> impose a tax on sb ■ von der Steuer freistellen < Steuer> exempt sb from tax* * *Steuer
tax, (Abgabe) impost, imposition, assessment, lot (Br.), rate (Br.), (Auto) [steering] wheel, (Zoll) customs duty;
• Steuern und Kosten abgezogen clear;
• abzüglich Steuern less taxes;
• einschließlich Steuer tax included;
• frei von Steuern tax-exempt (-free);
• mit Steuern überladen tax-ridden;
• nach Abzug der Steuern after [deduction for] taxes, tax[es] paid;
• von Steuern erdrückt crushed by (burdened with) taxation;
• vor Steuern pretax, less taxes, grossed;
• vor Berücksichtigung (Abzug) der Steuern prior to deduction of taxes, less taxes;
• zuzüglich Steuer plus tax;
• auf den Verbraucher abgewälzte Steuer tax shifted onto the consumer;
• abzuziehende Steuer tax to be deducted;
• allgemeine Steuern general taxes;
• angefallene Steuern accrued taxes;
• angeglichene Steuer (EU) harmonized tax;
• anteilmäßige Steuer pro-rata (proportional) tax;
• aufgehobene Steuer obsolete tax;
• ausgewiesene Steuern declared taxes;
• mit einem höheren Satz berechnete Steuer higher-rate tax;
• im Abzugswege zu bezahlende Steuer tax payable by deduction;
• zu viel bezahlte Steuer excess tax;
• degressive Steuer degressive tax;
• direkte Steuern tax payable direct, assessed (direct) taxes;
• doppelte Steuer double tax;
• drückende Steuern oppressive taxes;
• einbehaltene Steuern taxes withheld;
• vom Parlament eingeführte (beschlossene) Steuern parliamentary taxes;
• nicht eingegangene Steuern tax-collection shortage;
• einheitliche Steuer uniform tax;
• einmalige Steuer non-recurring tax;
• entstandene Steuern taxes incurred;
• erhobene Steuern taxes levied;
• fortlaufend erhobene Steuer tax by stages;
• jährlich erhobene Steuer annual tax;
• im Veranlagungswege erhobene Steuern assessed taxes;
• erträgliche Steuern reasonable taxation;
• fällige Steuern matured taxes, (Bilanz) accrued taxes payable;
• geschätzte Steuer estimated tax;
• gesparte Steuer duty saved;
• gestaffelte Steuer progressive (graduated) tax;
• nach oben gestaffelte Steuer progressive tax;
• gestundete Steuer deferred tax;
• zu viel gezahlte Steuer excess tax;
• harmonisierte Steuern (EU) harmonized taxes;
• harte Steuern grievous taxes;
• hinterzogene Steuer defrauded (evaded) tax;
• hohe Steuern heavy taxes;
• indirekte Steuern expenditure (indirect, outlay, excise) taxes, excise [duty];
• innerstaatliche Steuern internal taxes;
• kommunale Steuern county rates (Br.), local (municipal) taxes (US);
• latente Steuern (Bilanz) deferred taxes;
• laufende Steuern U.K. taxation (Br.);
• negative Steuern negative taxes;
• örtliche Steuern local rates (taxes, US);
• pauschalierte Steuer composition (lump-sum) tax, all-in-one rate;
• progressive Steuer progressive (graduated) tax;
• prohibitive Steuer prohibitive tax;
• regressive Steuer tax on a descending scale;
• rückständige Steuern tax [in] arrears, arrears of taxes, delinquent (US) (back) taxes;
• rückwirkende Steuer regressive tax;
• sonstige Steuern taxes other than federal income (US);
• städtische Steuern rates (Br.), local (municipal, US) taxes;
• vom Pächter zu tragende Steuern taxes payable by the tenant;
• überfällige Steuern back taxes;
• überhöhte (übermäßige) Steuern excessive taxes;
• überzahlte Steuer excess (overpaid) duty;
• umfassende Steuer blanket tax;
• unerhobene Steuer unlevied tax;
• unwirtschaftliche Steuer nuisance tax;
• veranlagte Steuer assessment, assessed (scheduled) tax;
• verdeckte Steuer stealth tax;
• vereinnahmte Steuer tax suffered;
• verschleierte (versteckte) Steuer hidden tax;
• völkerrechtswidrige Steuer illegal tax;
• im Abzugswege zahlbare Steuern tax payable by deduction;
• in Raten zahlbare Steuer duty payable on instalment;
• zu zahlende Steuer assessment, rating (Br.);
• in Naturalien zu zahlende Steuer tax in kind;
• zurückvergütete Steuer refunded tax;
• zusätzliche Steuer additional tax;
• zweckgebundene Steuern apportioned taxes;
• Steuer auf Abfindungen bei vorzeitiger Pensionierung tax on individual retirement arrangement;
• Steuern und Abgaben taxes and dues;
• inländische Steuern und Abgaben internal revenue taxes (US);
• indirekte Steuern auf die Ansammlung von Kapital indirect taxes on the raising of capital;
• Steuern für Ausgaben im privaten Bereich private expenditure taxes;
• Steuer für Devisenausländer non-resident tax;
• Steuern vom Einkommen, vom Ertrag und vom Vermögen taxes on income and property;
• Steuern auf im Ausland angefallene Einkünfte (Erträge) tax on foreign earnings;
• Steuern und sonstige Einkünfte general fund;
• Steuern auf Einkünfte aus selbstständiger Arbeit tax on income or profits from trade, profession or vocation;
• Steuern der EU-Bediensteten tax paid by European civil servants;
• Steuern und Gebühren taxes and fees
• Steuer auf alkoholische Getränke alcoholic beverage tax (Br.), liquor excise tax (US), liquor excise tax (US);
• Steuer auf nicht ausgeschüttete Gewinne undistributed profits tax, accumulated earnings tax (US);
• Steuer auf Grundbesitz general property tax (US);
• Steuer auf kurzfristige Kursgewinne short-term capital gains tax;
• Steuer mit höherem Satz higher-rate tax;
• Steuer mit normalem Steuertarif basic tax rate;
• Steuer auf selbstständige Tätigkeit tax in respect of any profession or vocation;
• Steuern und Umlagen rates and taxes;
• Steuern vom Vermögen tax on capital;
• Steuer auf das bewegliche (persönliche) Vermögen personal tax (US);
• Steuern auf den Wertzuwachs (Doppelbesteuerungsabkommen) taxes on capital appreciation;
• Steuer auf Wettgewinne tax on racing bets;
• Zölle und Steuern customs and excise entries;
• Steuern, Zölle und Abgaben taxes, duties, imposts and excises (US);
• Steuern abführen to pay taxes;
• Steuer gleich vom Ertrag abführen to pay a tax at the source;
• Steuern an die Finanzverwaltung abführen to hand over a tax to the commissioners of the Inland Revenue (Br.);
• Steuer abschaffen to abolish a tax;
• Steuer in Etappen abschaffen to phase out a tax;
• von der Steuer absetzen to deduct from the tax;
• Steuer auf den Kunden abwälzen to pass on (shift) a tax to the customer;
• Steuer anrechnen to impute a tax, (Doppelbesteuerungsabkommen) to credit taxes;
• in USA gezahlte Steuer in der Bundesrepublik anrechnen to allow United States taxes as credit against Federal Republic taxes;
• neue Steuer auferlegen to impose a new tax on the people;
• Steuer wieder aufheben to withdraw (abandon, back down, eliminate) a tax;
• Steuer aufschlüsseln to break down a tax;
• Steuern ausschreiben to levy taxes, to tax (US);
• von der Steuer befreien to frank (exempt, relieve) from a tax;
• Steuern einfach als Geschäftskosten behandeln to treat taxes simply as business expense;
• mit Steuern belasten (belegen) to lay (impose, burden) taxes upon;
• Höhe einer Steuer berechnen to assess (fix, compute the amount of) a tax;
• Steuern bereitstellen to allow (make provisions) for taxation;
• sich über zu hohe Steuern beschweren to grumble at high taxation;
• Steuer beseitigen to abolish a tax;
• Steuern bezahlen to return taxes to the treasury, to pay one’s taxes;
• Steuern nach dem Vermögen bezahlen to pay scot and lot (Br.);
• bei der Steuer in Abzug bringen to relieve;
• Steuer zum Normalsatz in Abzug bringen to deduct income tax at the standard rate from payment;
• Steuer einbehalten to retain a tax;
• Steuer bei der Lohnzahlung einbehalten to withhold a tax from wage payment (US);
• Steuer an der Quelle einbehalten to deduct a tax at source;
• Steuer einführen to impose a tax on the people;
• sich für niedrigere Steuern einsetzen to fight for lower taxes;
• Steuern eintreiben to collect (exact) taxes;
• Steuern einziehen to collect taxes;
• Steuern erheben to raise revenue, to levy (lay) taxes;
• Steuer an der Quelle erheben to levy a tax at the source;
• Steuern erhöhen to increase (raise) the taxes, to raise tax rates;
• Steuer erlassen to remit (abate) a tax;
• Steuer ermäßigen to reduce (lower, cut down) a tax;
• Steuer erstatten to repay (refund) a tax;
• überzahlte Steuer erstatten to refund an excess of tax;
• Steuern festsetzen to assess (graduate) taxes upon;
• Steuer herabsetzen to reduce (lower, abate, cut down) a tax;
• j. zu einer Steuer heranziehen to assess (tax, US) s. o.;
• Steuern hereinholen to get in taxes;
• Steuern hinterziehen to evade [paying] a tax, to defraud the revenue [authorities];
• Steuer auf etw. legen to impose (levy) a tax on s. th., to put (lay) a duty [up]on s. th.;
• größere Geldbeträge für die Steuer aufbringen müssen to have to fork out a lot of money to the collector of taxes;
• Steuer niederschlagen to drop a tax;
• Steuer pauschalieren to compound for a tax;
• Steuer rückvergüten to refund a tax;
• von Steuern befreit sein to be exempt from taxes;
• von der Steuer erfasst sein to be in the tax net;
• von der Steuer schon erfasst sein to have suffered tax;
• mit Steuern verbunden sein to involve taxes;
• Steuern senken to lighten (lower, cut [down]) the taxes;
• Steuern sparen to save on [income] taxes;
• Steuer stunden to defer payment of taxes;
• Steuer überwälzen to shift (pass on) a tax;
• Steuer umgehen to dodge a tax, to avoid payment of a tax;
• Steuern umlegen to apportion taxes;
• der Steuer unterliegen to be taxable (liable to a tax);
• nicht der Steuer unterliegen to be tax-exempt;
• der Steuer unterwerfen to fiscalize;
• nur in der Stadt selbst getätigte Umsätze der Steuer unterwerfen to allocate only receipts from sales within the city for tax purpose;
• Steuer veranlagen to assess a tax;
• Steuer verlangen to charge duty;
• Steuer vermeiden to avoid (dodge) taxes;
• Steuern verpachten to farm out taxes;
• 500 Euro an Steuern zahlen to pay euro 500 in taxes;
• höhere Steuern zahlen to write bigger tax cheques (Br.) (checks, US);
• zu niedrige Steuern zahlen to underpay taxes;
• für Steuern zurückstellen to allow (make provisions) for taxation;
• in Amerika fällige Steuern auf ausländische Einkünfte bis zur Transfermöglichkeit zurückstellen to defer American tax on income from abroad until it is repatriated;
• gezahlte Steuer zurückverlangen to claim tax back;
• Steuer-ABC taxation primer;
• Steuerabgabe levy. -
8 rate of return
Finan accounting ratio of the income from an investment to the amount of the investment, used to measure financial performance.EXAMPLEThere is a basic formula that will serve most needs, at least initially:[(Current value of amount invested – Original value of amount invested) / Original value of amount invested] × 100% = rate of returnIf $1,000 in capital is invested in stock, and one year later the investment yields $1,100, the rate of return of the investment is calculated like this:[(1100 – 1000) / 1000] × 100% = 100 / 1000 × 100% = 10% rate of returnNow, assume $1,000 is invested again. One year later, the investment grows to $2,000 in value, but after another year the value of the investment falls to $1,200. The rate of return after the first year is:[(2000 – 1000) / 1000] × 100% = 100%The rate of return after the second year is:[(1200 – 2000) / 2000] × 100% = – 40%The average annual return for the two years (also known as average annual arithmetic return) can be calculated using this formula:(Rate of return for Year 1 + Rate of return for Year 2) /2 = average annual returnAccordingly:(100% + – 40%) /2 = 30%The average annual rate of return is a percentage, but one that is accurate over only a short period, so this method should be used accordingly.The geometric or compound rate of return is a better yardstick for measuring investments over the long term, and takes into account the effects of compounding. This formula is more complex and technical.The real rate of return is the annual return realized on an investment, adjusted for changes in the price due to inflation. If 10% is earned on an investment but inflation is 2%, then the real rate of return is actually 8%. -
9 part
part [paʀ]feminine noun• prendre une part de gâteau to take a piece or slice of cakeb. ( = participation, partie) part• prendre une part importante dans... to play an important part in...c. (locutions)► à part ( = de côté) on one side ; ( = séparément) separately ; ( = excepté) apart from ; ( = exceptionnel) special• d'une part... d'autre part on the one hand... on the other hand► de la part de (provenance) from ; ( = au nom de) on behalf of• pour ma part je considère que... for my part, I consider that...► faire part de qch à qn to announce sth to sb• faire la part des choses to make allowances► prendre part à [+ travail, débat] to take part in ; [+ manifestation] to join in* * *paʀ
1.
1) ( portion) (de tarte, gâteau) slice, portion; (de viande, riz) helping, portion; (d'héritage, de marché) shareune part du gâteau — fig a slice ou share of the cake
2) ( élément d'un tout) proportionune grande part de quelque chose — a high proportion ou large part of something
il y a une grande part de fiction dans son récit — his/her account is highly fictional
pour une bonne or grande part — to a large ou great extent
faire la part de quelque chose — to take something into account ou consideration
à part entière — [membre, citoyen] full (épith); [science, sujet] in its own right
3) ( contribution) shareil m'a fait part de ses projets/son inquiétude — he told me about his plans/his concern
4) ( partie d'un lieu)de toute(s) part(s) — [surgir, arriver] from all sides
de part et d'autre — on both sides, on either side
de part en part — [traverser, transpercer] right ou straight through
5) ( point de vue)d'une part..., d'autre part... — ( marquant une énumération) firstly..., secondly...; ( marquant une opposition) on (the) one hand... on the other hand
d'autre part — ( de plus) moreover
prendre quelque chose en bonne/mauvaise part — to take something in good part/take something badly
2.
à part locution1) ( séparément) [ranger, classer] separatelyprendre quelqu'un à part — to take somebody aside ou to one side
2) ( séparé)3) ( différent)être un peu à part — [personne] to be out of the ordinary
un cas/lieu à part — a special case/place
4) ( excepté) apart fromà part ça, quoi de neuf? — (colloq) apart from that, what's new?
3.
de la part de locution prépositive1) ( à la place de)de la part de — [agir, écrire, téléphoner] on behalf of
2) ( venant de)de leur part, rien ne m'étonne — nothing they do surprises me
c'est de la part de qui? — ( au téléphone) who's calling please?
••* * *paʀ1. vbSee:2. nf1) (= fraction, partie) partUne part de frais est remboursable. — Part of the costs is refundable.
Il y a une part de vantardise dans ce qu'il dit. — There's an element of boasting in what he says.
pour une large part; pour une bonne part — to a great extent
Tout mensonge comporte une part de vérité. — Every lie has some truth in it.
2) (= portion) [gâteau, fromage] piece, portion, (qui revient à qn) shareVous n'avez pas eu votre part. — You haven't had your share.
à part entière (citoyen, membre, partenaire) — full
à parts égales; à part égale — equally
3) FINANCE share, non-voting share4) (= côté)de toute part; de toutes parts — from all sides, from all quarters
de part et d'autre — on both sides, on either side
d'une part... d'autre part — on the one hand... on the other hand
5)à part [vivre] — separately, [mettre] aside, (employé comme préposition) apart from, except for
Ils sont tous venus, à part Christian. — They all came, except Christian., (employé comme adjectif) (sportif) exceptional, (catégorie) of its own
faire la part (trop) belle à qn [homme] — to give sb more than his share, [femme] to give sb more than her share
prendre part à [débat] — to take part in, [soucis, douleur de qn] to share
Il va prendre part à la réunion. — He's going to take part in the meeting.
Nous prenons part à votre grande douleur. — We share your grief.
faire part de qch à qn — to announce sth to sb, to inform sb of sth
pour ma part — as for me, as far as I'm concerned
de la part de (= au nom de) — on behalf of, (= donné par) from
Je dois vous remercier de la part de mon frère. — I must thank you on behalf of my brother.
C'est un cadeau pour toi, de la part de Françoise. — It's a present for you, from Françoise.
c'est de la part de qui? (au téléphone) — who's calling please?, who's speaking please?
* * *A nf1 ( portion) (de tarte, gâteau) slice, portion; (de viande, riz) helping, portion; ( d'héritage) share; couper qch en six parts égales to cut sth into six equal portions; vouloir/mériter une part du gâteau fig to want/deserve a slice ou share of the cake; avoir sa part de misères/souffrances/soucis to have one's (fair) share of misfortunes/suffering/worries; la part du pauvre some food for the unexpected guest;2 ( élément d'un tout) proportion, part; une part des bénéfices/du budget a proportion of the profits/of the budget; une part non négligeable de leur revenu a significant proportion of their income; une grande part de qch a high proportion ou large part of sth; une part de chance/jeu/sacrifice an element of chance/risk/sacrifice; il y a une grande part de fiction/de réel dans son récit his account is highly fictional/very much based on reality; le hasard n'a aucune part là-dedans chance has nothing to do with it; pour une part to some extent; pour une bonne or grande part to a large ou great extent; faire la part de qch to take sth into account ou consideration; faire la part des choses to put things in perspective; faire la part belle à qch to place ou put great emphasis on sth; faire la part belle à qn to give sb the best deal; à part entière [membre, citoyen] full ( épith); [science, sujet] in its own right; ils sont français à part entière they are full French nationals; c'est un art à part entière it's an art in its own right; participer aux travaux/discussions à part entière to participate fully in the work/discussions;3 ( contribution) share; payer sa part to pay one's share; chacun paie sa part, c'est mieux everyone pays their share, it's better that way; faire sa part de travail/ménage to do one's share of the work/housework; prendre part à to take part in [activité, discussion, travail, conflit]; nous prenons part à votre douleur or peine we share your grief; il m'a fait part de ses projets/son inquiétude he told me about his plans/concern; je vous ferai part de mes intentions I'll let you know my intentions; Hélène et Roger Moulin sont heureux de vous faire part de la naissance de leur fille Zoé Hélène and Roger Moulin are pleased to announce the birth of their daughter Zoé;4 ( partie d'un lieu) de toute(s) part(s) [surgir, arriver] from all sides; être attaqué de toutes parts to be attacked from all sides; de part et d'autre on both sides, on either side (de qch of sth); il y a une volonté de dialogue de part et d'autre there is a willingness to talk on both sides; de part en part [traverser, transpercer] right ou straight through; ⇒ autre C, nul E, quelque D;5 ( point de vue) pour ma/ta/notre part for my/your/our part; il a pour sa part déclaré que… for his part he declared that…; d'une part…, d'autre part… ( marquant une énumération) firstly…, secondly…; ( marquant une opposition) on (the) one hand… on the other hand; d'autre part ( de plus) moreover; prendre qch en bonne/mauvaise part to take sth in good part/take sth badly;6 Fin, Écon part (sociale or d'intérêt) share; avoir des parts dans une société to have shares in a company; une part de marché a market share; part de fondateur founder's share;7 Fisc unit on which the calculation of personal tax is based;B à part loc1 ( à l'écart) [ranger, classer] separately; mettre qch à part to put sth to one side; si on met à part cette partie de la population leaving aside this section of the population; préparez une sauce/des légumes à part prepare a sauce/some vegetables separately; prendre qn à part to take sb aside ou to one side;2 ( séparé) une salle à part a separate room; faire lit/chambre à part to sleep in separate beds/rooms;3 ( différent) être un peu à part [personne] to be out of the ordinary; un cas/lieu à part a special case/place; un personnage à part a unique character;4 ( excepté) apart from; (mis) à part ça il est charmant apart from that he's charming; à part ça, quoi de neuf○? apart from that, what's new?; la semaine s'est bien passée à part un jour de pluie the week went well apart from one rainy day; à part que apart from the fact that; blague à part joking aside.C de la part de loc prép1 ( à la place de) [agir, écrire, téléphoner] de la part de on behalf of; je vous souhaite bonne chance de la part de toute l'équipe on behalf of the whole team I wish you good luck; je vous appelle de la part de M. Pichon I'm phoning on behalf of Mr Pichon;2 ( venant de) de la part de qn from sb; il y a un message de la part de ton père there's a message from your father; j'ai un cadeau pour toi de la part de ma sœur I've got a present for you from my sister; donne-leur le bonjour de ma part say hello to them for me; ce n'est pas très gentil de ta part that wasn't very nice of you; sans engagement de votre part with no obligation on your part; de leur part, rien ne m'étonne nothing they do surprises me; c'est de la part de qui? ( au téléphone) who's calling ou speaking please?faire la part du feu to cut one's losses.[par] nom féminin1. [dans un partage - de nourriture] piece, portion ; [ - d'un butin, de profits, de travail etc] sharerepose-toi, tu as fait ta part have a rest, you've done your bitavoir part à to have a share in, to share (in)vouloir sa part de ou du gâteau to want one's share of the cakese réserver ou se tailler la part du lion to keep ou to take the lion's share2. DROIT [pour les impôts] basic unit used for calculating personal income taxun couple avec un enfant a deux parts et demie a couple with a child has a tax allowance worth two and a half (UK) ou has two and a half tax exemptions (US)3. ÉCONOMIE & FINANCEpart sociale/d'intérêts unquoted/partner's shareen grande part for the most part, largely, to a large extentles sociétés, pour la plus grande part, sont privatisées firms, for the most part, are privatizedil y a une grande part de peur dans son échec her failure is due to a large extent to fear, fear goes a long way towards explaining her failure5. [participation]a. [discussion, compétition, manifestation] to take part inb. [cérémonie, projet] to join in, to play a part inc. [attentat] to take part in, to play a part inprendre part à la joie/peine de quelqu'un to share (in) somebody's joy/sorrowil faut faire la part du hasard/de la malchance you have to recognize the part played by chance/ill-luck, you have to make allowances for chance/ill-luck6. THÉÂTRE [aparté] (artist's) cut7. (locution)dis-lui au revoir/merci de ma part say goodbye/thank you for meje ne m'attendais pas à une telle audace/mesquinerie de sa part I didn't expect such boldness/meanness from himc'est de la part de qui? [au téléphone, à un visiteur] who (shall I say) is calling?pour ma/sa part (as) for me/himfaire part de quelque chose à quelqu'un to announce something to somebody, to inform somebody of somethingprendre quelque chose en mauvaise part to take offence at something, to take something amissne le prenez pas en mauvaise part, mais... don't be offended, but..————————à part locution adjectivale1. [séparé - comptes, logement] separate2. [original, marginal] odd————————à part locution adverbiale1. [à l'écart]mis à part deux ou trois détails, tout est prêt except for ou apart from two or three details, everything is ready2. [en aparté]prendre quelqu'un à part to take somebody aside ou to one side3. [séparément] separately————————à part locution prépositionnelleà part cela apart from that, that aside2. (soutenu)elle se disait à part soi que... she said to herself that...à part entière locution adjectivaleun membre à part entière de a full ou fully paid up member ofelle est devenue une actrice à part entière she's now a proper ou a fully-fledged actress————————à part que locution conjonctivec'est une jolie maison, à part qu'elle est un peu humide it's a nice house, except that it's a bit dampde part en part locution adverbialede part et d'autre locution adverbiale2. [partout] on all sidesde part et d'autre de locution prépositionnelle————————de toute(s) part(s) locution adverbialeils accouraient de toutes parts vers le village they were rushing towards the village from all directions————————d'une part... d'autre part locution correlativeon the one hand... on the other hand————————pour une large part locution adverbiale -
10 concepto
m.1 concept (idea).2 opinion.tener buen concepto de alguien to have a high opinion of somebody3 heading, item.pagar algo en concepto de adelanto to pay something in advance* * *1 (idea) concept, conception, idea2 (opinión) opinion, view3 FINANZAS heading, section\bajo ningún concepto under no circumstancesen concepto de by way offormarse un concepto de algo/alguien to form an opinion of something/somebodytener a alguien en buen concepto to have a high opinion of somebodytener buen concepto de algo/alguien to have a high opinion of something/somebodytener mal concepto de algo/alguien to have a low opinion of something/somebody* * *noun m.* * *SM1) (=idea) concept, notionun concepto grandioso — a bold conception, a bold plan
2) (=opinión) view, judgment¿qué concepto has formado de él? — what do you think of him?
tener buen concepto de algn, tener en buen concepto a algn — to think highly of sb
3) (=condición) heading, section•
bajo ningún concepto — in no way, under no circumstancesbajo todos los conceptos — from every point of view, in every way, in every respect
•
en o por concepto de — as, by way ofse le pagó esa cantidad en o por concepto de derechos — he was paid that amount as royalties
deducciones en o por concepto de seguro — deductions for social security
4) (Literat) conceit* * *1) ( idea)el concepto de la libertad/justicia — the concept of freedom/justice
tener un concepto equivocado de algo/alguien — to have a mistaken idea of something/somebody
bajo or por ningún concepto — on no account
2) (Com, Fin)el dinero se le adeuda por diversos conceptos — the money is owed to him in respect of various items/services
recibieron $50.000 en or por concepto de indemnización — they received $50,000 in o as compensation
3) (Lit) conceit* * *= concept.Nota: Unidad de pensamiento que se expresa normalmente mediante una palabra o símbolo.Ex. A paraphrase is an interpretation of the concepts featured in a document, written in the language of the writer of the paraphrase.----* aclarar un concepto = clarify + idea, clarify + concept.* anular la validez de un concepto = sterilise + idea.* bajo ningún concepto = on no account, not on any account, under no/any circumstances.* cadena de conceptos = chain.* concepto aislado = isolate.* concepto aislado común anterior = anteriorizing common isolate.* concepto aislado común posterior = posteriorizing common isolate.* concepto asociado = collateral concept.* concepto compuesto = multi-word concept.* concepto de forma = form concept.* concepto de múltiples palabras = multiple-word concept.* concepto de uno mismo = self-image.* concepto distribuido = distributed relative.* concepto elemental = unit concept.* concepto independiente = unit concept.* concepto más general = broader concept.* concepto primario = primary concept.* conceptos básicos = basics.* concepto secundario = secondary concept, subsidiary concept.* concepto sensorial = percept.* concepto simple = unit concept.* concepto temático = subject concept.* concepto teórico = theoretical concept.* de conceptos = concept-based.* de conceptos múltiples = multiple-concept.* mantener un concepto = hold + concept.* tener un buen concepto de Alguien/Algo = hold in + high regard.* tener un concepto diferente sobre Algo = hold + different perspective on.* tener un mal concepto de Alguien/Algo = show + low regard for, give + low regard to.* término compuesto de conceptos múltiples = multiple-concept term.* término que representa un único concepto = one concept term.* * *1) ( idea)el concepto de la libertad/justicia — the concept of freedom/justice
tener un concepto equivocado de algo/alguien — to have a mistaken idea of something/somebody
bajo or por ningún concepto — on no account
2) (Com, Fin)el dinero se le adeuda por diversos conceptos — the money is owed to him in respect of various items/services
recibieron $50.000 en or por concepto de indemnización — they received $50,000 in o as compensation
3) (Lit) conceit* * *= concept.Nota: Unidad de pensamiento que se expresa normalmente mediante una palabra o símbolo.Ex: A paraphrase is an interpretation of the concepts featured in a document, written in the language of the writer of the paraphrase.
* aclarar un concepto = clarify + idea, clarify + concept.* anular la validez de un concepto = sterilise + idea.* bajo ningún concepto = on no account, not on any account, under no/any circumstances.* cadena de conceptos = chain.* concepto aislado = isolate.* concepto aislado común anterior = anteriorizing common isolate.* concepto aislado común posterior = posteriorizing common isolate.* concepto asociado = collateral concept.* concepto compuesto = multi-word concept.* concepto de forma = form concept.* concepto de múltiples palabras = multiple-word concept.* concepto de uno mismo = self-image.* concepto distribuido = distributed relative.* concepto elemental = unit concept.* concepto independiente = unit concept.* concepto más general = broader concept.* concepto primario = primary concept.* conceptos básicos = basics.* concepto secundario = secondary concept, subsidiary concept.* concepto sensorial = percept.* concepto simple = unit concept.* concepto temático = subject concept.* concepto teórico = theoretical concept.* de conceptos = concept-based.* de conceptos múltiples = multiple-concept.* mantener un concepto = hold + concept.* tener un buen concepto de Alguien/Algo = hold in + high regard.* tener un concepto diferente sobre Algo = hold + different perspective on.* tener un mal concepto de Alguien/Algo = show + low regard for, give + low regard to.* término compuesto de conceptos múltiples = multiple-concept term.* término que representa un único concepto = one concept term.* * *A(idea): el concepto de la libertad/justicia the concept of freedom/justicetiene un concepto equivocado de lo que es la caridad he has a mistaken idea o notion o conception of what charity is all abouttengo (un) muy mal concepto de su trabajo I have a very low opinion of her workcomo empleado me merece el mejor de los conceptos I have a very high opinion of him as an employeebajo or por ningún concepto on no account, under no circumstancesel dinero se le adeuda por diversos conceptos the money is owed to him in respect of various items/servicesrecibieron $50.000 en or por concepto de indemnización they received $50,000 in o as compensationun complemento salarial en concepto de dedicación plena an incentive payment for full-time workC ( Lit) conceit* * *
concepto sustantivo masculinoa) ( idea):
tener un concepto equivocado de algo/algn to have a mistaken idea of sth/sb;
tengo (un) mal concepto de su trabajo I have a very low opinion of her work;
bajo or por ningún concepto on no account
concepto sustantivo masculino
1 (idea) concept
2 (opinión, juicio) opinion
3 (título, calidad) capacity
4 (en un recibo, etc) item
♦ Locuciones: bajo ningún concepto, under no circumstances
' concepto' also found in these entries:
Spanish:
abominable
- baja
- bajo
- idea
- mayoría
- salida
- tutearse
- universal
- escurridizo
- inaccesible
- noción
English:
account
- basic
- body
- concept
- conception
- define
- idea
- impenetrable
- mistaken
- opinion
- rate
- vague
- circumstance
- disapprove
- notion
- world
* * *concepto nm1. [idea] concept;el concepto del bien/de la justicia the concept of good/of justice;se expresa con conceptos claros y precisos she expresses her ideas clearly and concisely;ya me he formado un concepto del asunto I've got an idea of it now2. [opinión] opinion;tener buen concepto de alguien to have a high opinion of sb;lo tengo en muy buen concepto I think very highly of him, I have a very high opinion of himbajo ningún concepto se lo cuentes a tu hermana on no account o under no circumstances must you tell your sister4. [de una cuenta] heading, item;los ingresos por este concepto crecieron un 5 por ciento income under this heading increased by 5 percent;pagar algo en concepto de adelanto to pay sth in advance;en concepto de dietas by way of o as expenses;recibió 2 millones en concepto de derechos de autor he received 2 million in royalties* * *m1 concept2 ( opinión):tener un alto concepto de alguien think highly of s.o.3 ( condición):bajo ningún concepto on no account;bajo todos los conceptos in every way, in every respect4:en concepto de algo COM (in payment) for sth* * *concepto nmnoción: concept, idea, opinion* * *concepto n1. (idea) idea2. (opinión) opinion -
11 función
f.1 function, interrelation, relationship, interrelationship.2 show, performance.3 function, duty, job.4 function, feature.5 function, mathematical function.* * *1 (gen) function2 (cargo) duty3 (espectáculo) performance, show\en función de according toen funciones actingentrar en función (persona) to take up one's postestar en funciones to be in officefunción de noche evening performancefunción de tarde matinée* * *noun f.1) function2) duty3) performance* * *SF1) (=actividad) [física, de máquina] function2) (=papel) function¿cuál es la función del Estado? — what is the function of the State?
esa debería ser la función de la prensa — that should be the role o function of the press
es una escultura que también cumple o hace la función de puerta — it is a sculpture which also acts as o serves as a door
•
desempeñar la función de director/inspector/secretario — to have o hold the position of director/inspector/secretary•
la función de hacer algo — the task of doing sthlas fuerzas armadas tienen la función de proteger el país — the role o function of the armed forces is to protect the country
3) pl funcionesa) (=deberes) dutiesexcederse o extralimitarse en sus funciones — to exceed one's duties
b)• en funciones — [ministro, alcalde, presidente] acting antes de s
•
entrar en funciones — [funcionario] to take up one's duties o post; [ministro, alcalde, presidente] to take up office, assume office; [organismo] to come into being4)•
en función de —a) (=según) according toel dinero se repartirá en función de las necesidades de cada país — the money will be distributed according to the needs of each country
el punto de ebullición del agua varía en función de la presión atmosférica — the boiling point of water varies according to atmospheric pressure
el desarrollo cultural está en función de la estructura política de un país — cultural development depends on the political structure of a country
b) (=basándose en) on the basis oflos consumidores realizan sus compras en función de la calidad y el precio — consumers make their purchases on the basis of quality and price
5) (=espectáculo) [de teatro, ópera] performance; [de títeres, variedades, musical] showfunción continuada — Cono Sur continuous performance
función de noche — late performance, evening performance
6)• la función pública — the civil service
7) (Mat) function8) (Ling) function* * *1)a) (cometido, propósito) functionla función del mediador — the role o function of the mediator
cumple/tiene la función de... — it performs the function of...
b) funciones masculino plural duties (pl)entrar en funciones — (AmL) empleado to take up one's post; presidente to assume office
2) (Fisiol) function; (Mat) function; (Ling) function3) (de teatro, circo) performance; ( de cine) showing, performance•* * *= capability, feature, function, function, purpose, role, hat, functionality, function.Ex. DOBIS/LIBIS contains a so-called 'help' capability.Ex. Another way of doing this search is to use the lateral searching feature.Ex. The function of a catalog is to inform a library user whether or not the library contains a particular book specified by author and title.Ex. Select a function from the menu by pressing the key listed to the left.Ex. Chapters 7 and 8 introduced the problems associated with author cataloguing and have surveyed the purpose of cataloguing codes.Ex. The role of analytical entries in an online catalogue is less clear.Ex. The city librarian has commonly been a general cultural consultant, often with more than one hat, with the curatorship of the museum and/or art gallery as additional offices.Ex. This article describes the functionality of CARL software for this purpose, loads a brief rundown of data bases, and gives the criteria for selecting data bases.Ex. The workshop consisted of an inaugural function, a series of lectures, a panel discussion and a valedictory function.----* adaptarse a una función = step up to + role.* adoptar una función = step up to + role.* ambigüedad de funciones = role ambiguity.* asumir una función = take upon + Reflexivo + role.* claridad de funciones = role clarity.* conferir una función = confer + function.* conflicto de funciones = role conflict.* con una función destacada = high profile.* cumplir una función = fulfil + function.* definir una función = formulate + role.* descripción de las funciones = job description, job profile.* desempeñando muchas funciones = in many capacities.* desempeñar bien una función = perform + well.* desempeñar + Posesivo + funciones = do + Posesivo + business.* desempeñar una buena función = produce + the goods.* desempeñar una función = fulfil + purpose, perform + function, play + role, discharge + function, discharge + duty, perform + role, articulate + role, fit into + the picture, play + Posesivo + part.* distribución en función del género = gender distribution.* ejecutar una función = run + function.* en función de = according to, as a function of, depending on/upon.* en funciones = acting + Cargo.* estar en función de = be a function of.* evaluación del impacto en función del género = gender-impact assessment.* examinar la función de Algo = investigate + role.* función bibliotecaria = library function.* función cognitiva = cognitive function.* función de autoedición = authoring aid, authoring tool.* función de consulta = enquiry function.* función de corrección = editing function.* función de extracción y copiado = pull function.* función de la biblioteca = library's function.* función de la correlación de los cosenos = cosine correlation function.* función de servicio = service function.* función de solapamiento = overlap function.* función dominante = alpha role.* funciones de edición = editing facilities.* funciones del personal = staff duties.* funciones del puesto de trabajo = position + entail + duty.* funciones de modificación = editing facilities.* función esencial = vital role.* función por tecla = keyboard function.* función vital = vital role.* indicador de función = operator, role indicator.* inversión de funciones = reversal of roles, role reversal.* operador de función = role.* que se concede en función de las necesidades económicas = means-tested.* rol establecido en función del sexo = gender role.* seleccionar una función = invoke + function.* tecla de función = function key.* tecla de función del programa = programme function key.* tener la doble función = double as, double up as.* tener la función de = be in the business of.* * *1)a) (cometido, propósito) functionla función del mediador — the role o function of the mediator
cumple/tiene la función de... — it performs the function of...
b) funciones masculino plural duties (pl)entrar en funciones — (AmL) empleado to take up one's post; presidente to assume office
2) (Fisiol) function; (Mat) function; (Ling) function3) (de teatro, circo) performance; ( de cine) showing, performance•* * *= capability, feature, function, function, purpose, role, hat, functionality, function.Ex: DOBIS/LIBIS contains a so-called 'help' capability.
Ex: Another way of doing this search is to use the lateral searching feature.Ex: The function of a catalog is to inform a library user whether or not the library contains a particular book specified by author and title.Ex: Select a function from the menu by pressing the key listed to the left.Ex: Chapters 7 and 8 introduced the problems associated with author cataloguing and have surveyed the purpose of cataloguing codes.Ex: The role of analytical entries in an online catalogue is less clear.Ex: The city librarian has commonly been a general cultural consultant, often with more than one hat, with the curatorship of the museum and/or art gallery as additional offices.Ex: This article describes the functionality of CARL software for this purpose, loads a brief rundown of data bases, and gives the criteria for selecting data bases.Ex: The workshop consisted of an inaugural function, a series of lectures, a panel discussion and a valedictory function.* adaptarse a una función = step up to + role.* adoptar una función = step up to + role.* ambigüedad de funciones = role ambiguity.* asumir una función = take upon + Reflexivo + role.* claridad de funciones = role clarity.* conferir una función = confer + function.* conflicto de funciones = role conflict.* con una función destacada = high profile.* cumplir una función = fulfil + function.* definir una función = formulate + role.* descripción de las funciones = job description, job profile.* desempeñando muchas funciones = in many capacities.* desempeñar bien una función = perform + well.* desempeñar + Posesivo + funciones = do + Posesivo + business.* desempeñar una buena función = produce + the goods.* desempeñar una función = fulfil + purpose, perform + function, play + role, discharge + function, discharge + duty, perform + role, articulate + role, fit into + the picture, play + Posesivo + part.* distribución en función del género = gender distribution.* ejecutar una función = run + function.* en función de = according to, as a function of, depending on/upon.* en funciones = acting + Cargo.* estar en función de = be a function of.* evaluación del impacto en función del género = gender-impact assessment.* examinar la función de Algo = investigate + role.* función bibliotecaria = library function.* función cognitiva = cognitive function.* función de autoedición = authoring aid, authoring tool.* función de consulta = enquiry function.* función de corrección = editing function.* función de extracción y copiado = pull function.* función de la biblioteca = library's function.* función de la correlación de los cosenos = cosine correlation function.* función de servicio = service function.* función de solapamiento = overlap function.* función dominante = alpha role.* funciones de edición = editing facilities.* funciones del personal = staff duties.* funciones del puesto de trabajo = position + entail + duty.* funciones de modificación = editing facilities.* función esencial = vital role.* función por tecla = keyboard function.* función vital = vital role.* indicador de función = operator, role indicator.* inversión de funciones = reversal of roles, role reversal.* operador de función = role.* que se concede en función de las necesidades económicas = means-tested.* rol establecido en función del sexo = gender role.* seleccionar una función = invoke + function.* tecla de función = function key.* tecla de función del programa = programme function key.* tener la doble función = double as, double up as.* tener la función de = be in the business of.* * *A1 (cometido, propósito) functionun mueble que cumple distintas funciones a piece of furniture which serves more than one purpose o functionla función del árbitro en estas disputas the role o function of the mediator in these disputes2(tarea, deber): en el ejercicio de sus funciones in the performance of her duties, while carrying out her dutiesse excedió en sus funciones he exceeded his powersfue suspendido de sus funciones he was suspended from dutydesempeña las funciones de asesor en cuestiones fiscales he acts as a tax consultanten funciones acting ( before n)lo firmó el secretario en funciones the acting secretary signed itentrar en funciones ( AmL) «empleado» to take up one's post;«presidente» to assume officeen función de according toel precio se determina en función de la oferta y la demanda the price is fixed according to supply and demandsalario en función de la experiencia y formación aportadas salary according to experience and qualificationsuna casa diseñada en función de las personas que la van a ocupar a house designed with the future occupants in mindB ( Fisiol) functionC1 ( Mat) function2 ( Ling) functionCompuestos:part of speechperiodic functionCompuestos:benefit, charity performance( AmL exc CS) continuous performance(CS) continuous performancelate showlate evening performance* * *
función sustantivo femenino
1
◊ tiene la función de … it performs the function of …;
salario en función de la experiencia salary according to experienceb)◊ funciones sustantivo masculino plural
duties (pl);
en el ejercicio de sus funciones in the performance of her duties;
el secretario en funciones the acting secretary;
entrar en funciones (AmL) [ empleado] to take up one's post;
[ presidente] to assume office
2 (Fisiol, Mat, Ling) function
3 (de teatro, circo) performance;
( de cine) showing, performance;
función sustantivo femenino
1 Cine Teat performance
2 (finalidad, tarea) function
3 (cargo, empleo) duties pl: le han nombrado presidente en funciones, he has been appointed acting president
4 Mat function
♦ Locuciones: en función de, depending on
' función' also found in these entries:
Spanish:
cometido
- como
- concierto
- desempeñar
- destinar
- mañana
- matinal
- papel
- relevar
- rotar
- sitio
- asignación
- asignar
- auspiciar
- ejecutivo
- estar
- gala
- noche
- tanda
- títere
English:
benefit
- deny
- duty
- excuse
- frequent
- function
- function key
- guffaw
- mill about
- mill around
- pantomime
- performance
- show
- assignment
- book
- dual
- matinee
* * *♦ nf1. [actividad, objetivo] function;[trabajo] duty;la función de estas columnas es sólo decorativa these columns have a purely decorative function;esta pieza desempeña una función clave this part has a crucial function o role;la función del coordinador es hacer que todo discurra sin contratiempos the coordinator's job o function is to make sure everything goes smoothly;desempeña las funciones de portavoz he acts as spokesperson;director en funciones acting director;entrar en funciones [en empresa, organización] to take up one's post;[ministro] to take up office Biol función clorofílica photosynthesis2. [en teatro, cine] showfunción benéfica charity performance, benefit;función continua continuous performance;RP función continuada continuous performance;función de noche evening performance;función de tarde matinée3. Ling function;en función de sujeto functioning as a subject4. Mat functionfunción periódica periodic function♦ en función de loc prepdepending on;las ayudas se conceden en función de los ingresos familiares the amount of benefit given depends o is dependent on family income, the benefits are means-tested* * *f1 purpose, function3:en funciones acting;entrar en funciones take office4 TEA performance5:en función de according to* * *1) : function2) : duty3) : performance, show* * *función n1. (actividad) function2. (representación) performance / show
См. также в других словарях:
Basic income — A basic income is a proposed system of social security, that periodically provides each citizen with a sum of money that is sufficient to live on. Except for citizenship, a basic income is entirely unconditional. Furthermore, there is no means… … Wikipedia
Income taxes in Canada — constitute the majority of the annual revenues of the Government of Canada, and of the governments of the Provinces of Canada. In the last fiscal year, the government collected roughly three times more personal income taxes than it did corporate… … Wikipedia
Income redistribution — refers to a political policy intended to even the amount of income individuals are permitted to earn.Fact|date=July 2007The basic premise of the redistribution of income is that money should be distributed to benefit the poorer members of society … Wikipedia
Basic needs — The basic needs approach is one of the major approaches to the measurement of absolute poverty. It attempts to define the absolute minimum resources necessary for long term physical well being, usually in terms of consumption goods. The poverty… … Wikipedia
Income — This article is about theoretical attempts to define income. For its definition in United States law, see Income (United States legal definitions). Income is the consumption and savings opportunity gained by an entity within a specified time… … Wikipedia
Income splitting — is a method of reducing a family s income tax in a jurisdiction that employs progressive taxation. In situations where one member of a household earns considerably more than another, they will likely be in a higher tax bracket, and thus have to… … Wikipedia
income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… … Universalium
Income tax in India — The Indian Income Tax department is governed by the Central Board for Direct Taxes (CBDT) and is part of the Department of Revenue under the Ministry of Finance.The government of India imposes an income tax on taxable income of individuals, Hindu … Wikipedia
Income inequality metrics — The concept of inequality is distinct from that of poverty[1] and fairness. Income inequality metrics or income distribution metrics are used by social scientists to measure the distribution of income, and economic inequality among the… … Wikipedia
Income tax in the Netherlands — In the Netherlands there is an income tax, which since 2001 ( Wet inkomstenbelasting 2001 ) is roughly as follows. The fiscal year is the calendar year. No later than March citizens have to report their income of the previous year. The system… … Wikipedia
Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia