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1 Möller-Koksverhältnis
Deutsch-Englisch Wörterbuch Engineering > Möller-Koksverhältnis
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2 Steuerbelastungsquote
Steuerbelastungsquote f STEUER, WIWI tax burden ratio (sie zeigt, wie viel der Staat vom Einkommen der Bürger und Betriebe auf das Jahr bezogen einbehält; sie ist definiert als Summe aus Steuern und Abgaben im Verhältnis zum Volkseinkommen; sie ergibt umgelegt auf die Kalendertage eines Jahres den Steuerzahlertag = Tag der Steuerfreiheit = Steuerzahler-Gedenktag = tax freedom day; im Jahr 2000 bedeutete die Steuerbelastungsquote von 56,3 Prozent 206 Tage Arbeit ausschließlich für den Fiskus und einen Steuerzahlertag in Deutschland am 26.7.2000, in den USA, bei deutlich geringerer Steuerbelastungsquote, z. B. am 23.4.2008) -
3 Steuerzahlertag
Steuerzahlertag m GEN, MEDIA, STEUER tax freedom day (the day that the average taxpayer has earned enough money – in theory – to pay off his or her total tax obligations for the year, a useful indicator for gauging the impact of taxes; Synonym: Tag der Steuerfreiheit, Steuerzahler-Gedenktag; der rechnerisch erste Tag des Jahres, an welchem ein durchschnittlicher Steuerzahler nach Erfüllung aller steuerlichen Pflichten des Jahres erstmals in die eigene Tasche wirtschaftet und er sein Einkommen voll nach eigenem Gutdünken konsumieren, investieren oder sparen kann; Berechnung durch Umlage der Steuerbelastungsquote = tax burden ratio = Summe aus Steuern und Abgaben im Verhältnis zum Volkseinkommen auf die Kalendertage eines Jahres; 2000 bedeutete die Steuerbelastungsquote von 56,3 Prozent 206 Tage Arbeit ausschließlich für den Fiskus; Steuerzahlertage waren z. B. in Deutschland: 1.6.1960, 26.7.2000, 13.07.2007, 8.7.2008, in den USA: 23.4.2008) -
4 Steuerlastquote
Steu·er·last·quo·tef FIN tax load ratio\Steuerlastquote pro Kopf der Bevölkerung per capita tax burden -
5 Kostenkalkulation
Kostenkalkulation
cost estimate (keeping, finding), estimation (calculation, computation) of cost;
• verantwortlich aufgeteilte Kostenkalkulation responsibility costing, cost accounting;
• funktionale Kostenkalkulation functional statement;
• Kostenkonto cost (expense) account, account of charges;
• Kostenkonto belasten to charge to expenses;
• Kostenkontrolle cost control, control of costs;
• Kostenkurve cost line (curve), cost-progress chart;
• Kostenlast burden of costs, expense loading;
• Kosten-Leistungsanalyse cost-performance analysis;
• Kosten-Leistungsverhältnis cost-[to-]performance ratio;
• Kostenleiter cost ladder;
• Kostenlenkung cost guidance (control);
• Kostenliquidation (Anwalt) bill of costs. -
6 Kostenregulierung
Kostenregulierung
settlement of costs;
• Kostenremanenz cost lag;
• höchste Kostenrentabilität cost effectiveness;
• Kostenrest residue of expenditure;
• Kostenrückgang decrease (fall) in costs;
• ohne Kostenrücksicht without regard to cost;
• Kostenrückstand recoverable (residual) costs;
• Kostenrückstand nach Abzug der Substanzverringerung depleted cost;
• Kostensatz billing tariff, expense ratio, (Klinik) tariff;
• niedrigster Kostensatz lowest cost range;
• Kostenschätzung cost estimate, estimated cost;
• Kostenschlüssel cost allocation;
• Kostenschuldner party liable for costs;
• Kostenschwelle (Verlagerung) cost transfer;
• Kostenseite cost side;
• Kostensenkung cost reduction (cutting);
• zur Kostensenkung beitragen to cut down on costs;
• Kostensenkungsplan, Kostensenkungsprogramm cost-reduction (-cutting) program(me);
• Kostensicherheit indemnity for costs;
• vergleichsweise Kostensituation comparative costs;
• Kostenspezifikationsverfahren direct (marginal, Br.) costing;
• Kostenspezifizierung breakdown of expenses (US);
• Kostenspirale spiral(l)ing of costs;
• Kostensprung cost speed-up;
• Kostenstand niedrig halten to hold the line on costs;
• vom Kostenstandpunkt aus from the standpoint of cost;
• Kostenstarre cost rigidity;
• Kostensteigerung price rise, increase in cost[s], cost increase (push), rise in expenditure (costs);
• sprunghafte Kostensteigerung cost boost;
• Kostensteigerung auf die Preise abwälzen to pass on cost increases to prices;
• Kostensteigerungsfaktor cost increase factor;
• Kostenstelle burden center (US) (centre, Br.);
• nach betrieblichen Fabrikationszweigen aufgeteiltes Kostenstellenkonto departmental expense account;
• Kostenstellennummer departmental account number;
• Kostenstellenrechnung cost centre accounting (Br.), cost location accounting (US);
• Kostenstreuung spreading of costs;
• Kostenstruktur cost structure;
• Kostensturm cost hurricane;
• Kostentabelle cost chart (schedule), scale of charges;
• aus einem Kostental heraussteuern to coast one’s way out of a loss;
• Kostentarif list of charges;
• Kostenteilung cost sharing;
• Kostentendenz cost trend.
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