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61 сметка
1. account(изчисление) calculation(за плащане) bill, ( в кръчма) scoreтекуща/чекова сметка a current account, an account current (съкр. a/c)на стопанска сметка self-supporting; on a self-supporting basisвътрешна стопанска сметка self-accountingна/за негова сметка at his expense; on his accountспоред неговата сметка according to his reckoning/calculationsминавам по сметка place to the credit (of); credit s.o.'s account withоправям сметките си с някого settle/square accounts with s.o. (и прен.)това не влиза в сметка та that is not included (in the bill)обърквам си сметката/сметките make a mess of o.'s accounts; be in embarrassed circumstancesне ми излизат сметките the accounts don't balance, the account books won't add upчисти/добри сметки accurate/square accountsдобри/чисти сметки, добри приятели short reckonings make long friends2. (изгода) profit, interest, advantageв него няма сметка it does not payкаква ти е сметката от това? what do you get out of it? what do you stand to gain by it?на сметка (за купуване) cheaply, on the cheapпокупка на сметка a good buy. a bargainв крайна/последна сметка in the long run; in the last/final reckoning, in the final analysis, all things considered; ultimatelyимам стари сметки с някого have old scores (to settle) with s.o.имам да уреждам/разчиствам сметки с разг. have a bone to pick with s.o.това не ми влиза в сметката I didn't bargain for thatmean, intend (to с inf.)направи си добра сметка think twiceдавам си ясна сметка за be fully aware ofдържа/диря/търся/искам някому сметка hold s.o. responsible (за for); call s.o. to accountbring s.o. to book, разг. keep tabs on s.o.за това трябва да се държи сметка this is/has to be reckoned with3. be pedantic/overparticular in o.'s accounts4. (кроя планове в своя полза) разг. have an eye on the main chanceобърквам някому сметките upset s.o.'s plans/applecartправя си погрешно/криво сметките разг, bring o.'s eggs/pigs/goods to the wrong marketто си е за твоя сметка so much the worse for you, разг. it's your funeral, за сметка на това пък in return for it; to compensate; on the other hand; butизключвам от сметката exclude, count (s.o., s.th.) outнего вземай за своя сметка this is not aimed at you* * *смѐтка,ж., -и 1. account; ( изчисление) calculation; (за плащане) bill, (в заведение) score; разг. tab; влогова \сметкаа deposit account; водя \сметкаа keep accounts (за of); временна \сметкаа suspense account; вътрешна стопанска \сметкаа self-accounting; давам \сметкаа give/render an account (на to, за for) (и прен.); задължение по \сметкаа account payable; каква е \сметкаата? шег. what’s the damage? минавам по \сметкаа place to the credit (of); credit s.o.’s account with; на/за негова \сметкаа at his expense; on his account; на стопанска \сметкаа self-supporting; on a self-supporting basis; не ми излизат \сметкаите the accounts don’t balance, the account books won’t add up; оправям \сметкаите си с някого settle/square accounts with s.o. (и прен.); откривам \сметкаа open an account; открита \сметкаа фин. cash credit; плащам \сметкаа pay a bill, разг. foot a bill; по \сметкаа on account; as a payment (against); разпределителна \сметкаа appropriation account; \сметкаа за печалбите и загубите profit and loss account; \сметкаа за постъпленията и плащанията receipts and payments account; според неговата \сметкаа according to his reckoning/calculations; текуща/чекова \сметкаа current account, account current, съкр. a/c; това не влиза в \сметкаата that is not included (in the bill); чисти/добри \сметкаи accurate/square accounts; ще си оправя с него \сметкаите някой ден I shall be quits with him some day;2. ( изгода) profit, interest, advantage; в него няма \сметкаа it does not pay; зная си \сметкаата know o.’s interest(s), разг. know on which side o.’s bread is buttered; има \сметкаа да it pays to; много на \сметкаа very cheaply, разг. cheap; for a song; на \сметкаа (за купуване) cheaply, on the cheap; покупка на \сметкаа a good buy, a bargain; • брак по \сметкаа marriage of convenience; в крайна/последна \сметкаа in the long run; in the last/final reckoning, in the final analysis, all things considered; ultimately; виждам \сметкаата на make short work of; виждам \сметкаата на някого разг. fix s.o., settle s.o.’s hash; добри/чисти \сметкаи, добри приятели short reckonings make long friends; държа/диря/търся/искам някому \сметкаа hold s.o. responsible (за for); call s.o. to account; bring s.o. to book, разг. keep tabs on s.o.; държа \сметкаа за bear in mind, consider, take account of, take into account; за \сметкаа на at the expense of; зная си \сметкаата be thrifty/frugal; имам да уреждам/разчиствам \сметкаи с разг. have a bone to pick with s.o.; на нова \сметкаа again, anew, once again, all over again, разг. back to the drawing board; не държа \сметкаа за disregard, not care about; обърквам някому \сметкаите upset s.o.’s plans/applecart; правя си погрешно/криво \сметкаите разг. bring o.’s eggs/pigs/goods to the wrong market; правя си \сметкаата без кръчмаря reckon without o.’s host; правя тънки \сметкаи:1. be pedantic/overparticular in o.’s accounts;2. ( кроя планове в своя полза) разг. have an eye on the main chance; то си е за твоя \сметкаа so much the worse for you, разг. it’s your funeral.* * *account: open a bank сметка - откривам си банкова сметка, budget сметка - разплащателна сметка, square сметкаs - чисти сметки, call s.o. to сметка - искам сметка на някого; bill (за плащане); calculation (изчисление); computation: You will travel at the company's сметка. - Ще пътувате за сметка на фирмата.; score (в кръчма); profit (изгода); interest (интерес)* * *1. (за плащане) bill, (в кръчма) score 2. (изгода) profit, interest, advantage 3. (изчисление) calculation 4. 3) be pedantic/overparticular in o.'s accounts 5. 4) (кроя планове в своя полза) разг. have an eye on the main chance 6. account 7. bring s.o. to bоok, разг. keep tabs on s.o. 8. mean, intend (to с inf.) 9. брак пo СМЕТКА marriage of convenience 10. в крайна/ последна СМЕТКА in the long run;in the last/final reckoning, in the final analysis, all things considered;ultimately 11. в него няма СМЕТКА it does not pay 12. виждам СМЕТКАта на make short work of 13. виждам СМЕТКАта на някого разг. fix s.o., settle s.o.'s hash 14. водя СМЕТКА keep accounts (за of) 15. вътрешна стопанска СМЕТКА self-accounting 16. давам СМЕТКА give/render an account (на to, за of) (u прен.), пo моя СМЕТКА by my reckoning 17. давам си СМЕТКА за realize, be aware of 18. давам си ясна СМЕТКА за be fully aware of 19. добри/чисти сметки, добри приятели short reckonings make long friends 20. държа СМЕТКА за bear in mind, consider, take account of, take into account 21. държа/диря/търся/искам някому СМЕТКА hold s.o. responsible (за for);call s.o. to account 22. живея без СМЕТКА live lavishly, throw o.'s money about 23. за СМЕТКА на at the expense of 24. за това трябва да се държи СМЕТКА this is/has to be reckoned with 25. зная си СМЕТКА та be thrifty/frugal 26. зная си СМЕТКАта know o.'s in-terest(s), разг. know on which side o.'s bread is buttered 27. изключвам от СМЕТКАта exclude, count (s.o., s.th.) out 28. има СМЕТКА да it pays to 29. имам да уреждам/разчиствам сметки с разг. have a bone to pick with s.o. 30. имам стари сметки с някого have old scores (to settle) with s.o. 31. каква ти е СМЕТКАта от това? what do you get out of it?what do you stand to gain by it? 32. минавам no СМЕТКА place to the credit (of);credit s.o.'s account with 33. много на СМЕТКА very cheaply, разг. cheap;for a song 34. на СМЕТКА (за купуване) cheaply, on the cheap 35. на нова СМЕТКА again, anew, once again, all over again 36. на стопанска СМЕТКА self-supporting;on a self-supporting basis 37. на/за негова СМЕТКА at his expense;on his account 38. направи си добра СМЕТКА think twice 39. не държа СМЕТКА за disregard, not care about 40. не държа СМЕТКА за думите not mind what one is saying 41. не ми излизат сметките the accounts don't balance, the account books won't add up 42. него вземай за своя СМЕТКА this is not aimed at you 43. обърквам някому сметките upset s.o.'s plans/applecart 44. обърквам си СМЕТКАта/сметките make a mess of o.'s accounts;be in embarrassed circumstances 45. оправям сметките си с някого settle/square accounts with s.o. (и прен.) 46. откривам СМЕТКА open an account 47. открита СМЕТКАфин. cash credit 48. пo СМЕТКА on account;as a payment (against) 49. плащам СМЕТКА pay a bill, разг. foot a bill 50. покупка на СМЕТКА a good buy. a bargain 51. прави му СМЕТКА! watch out, look out for yourself 52. правя (си) СМЕТКА да be thinking of (с ger.) 53. правя си СМЕТКАта без кръчмаря reckon without o.'s host 54. правя си погрешно/криво сметките разг, bring o.'s eggs/pigs/goods to the wrong market 55. правя тънки сметки 56. според неговата СМЕТКА according to his reckoning/calculations 57. със СМЕТКА sparingly, economically 58. текуща/чекова СМЕТКА а current account, an account current (ськр. а/с) 59. то си е за твоя СМЕТКА so much the worse for you, разг. it's your funeral, за СМЕТКА на това пък in return for it;to compensate;on the other hand;but 60. това не влиза в СМЕТКА та that is not included (in the bill) 61. това не ми влиза в СМЕТКАта I didn't bargain for that 62. той няма СМЕТКА в/от това he has nothing to gain by this;it is not to/in his interest 63. чисти/добри сметки accurate/ square accounts -
62 cuenta
f.1 count.echar cuentas to reckon upllevar/perder la cuenta de to keep/lose count ofcuenta atrás countdown2 sum.3 account (finance, Com & Inform).abonar/cargar algo en cuenta a alguien to credit/debit something to somebody's accountabrir una cuenta to open an accountllevar las cuentas to keep the bookspagar mil euros a cuenta to pay a thousand euros downcuenta bancaria bank accountcuenta comercial business accountcuenta conjunta joint accountcuenta de correo (electrónico) e-mail accountcuenta de crédito current account with an overdraft facilitycuenta de depósito deposit accountcuenta deudora overdrawn accountcuenta de explotación operating statementcuenta de inversión investment accountcuenta de pérdidas y ganancias profit and loss accountcuenta a plazo fijo deposit account4 bill (factura).domiciliar una cuenta to pay an account by direct debitpasar la cuenta to send the billcuenta por cobrar/pagar account receivable/payablecuenta de gastos expense account5 responsibility.déjalo de mi cuenta leave it to metrabajar por cuenta propia/ajena to be self-employed/an employee6 bead.7 calculation.pres.indicat.3rd person singular (él/ella/ello) present indicative of spanish verb: contar.imperat.2nd person singular (tú) Imperative of Spanish verb: contar.* * *1 (bancaria) account2 (factura) bill3 (cálculo) count, counting4 (de collar etc) bead\caer en la cuenta to realize■ y entonces caí en la cuenta de que... and then I realized that..., and then it dawned on me that...cargar algo en cuenta de alguien to charge something to somebody's accountdar a cuenta to give on accounten resumidas cuentas in shorthabida cuenta de taking into accounthacer cuentas to do sumsla cuenta de la vieja familiar counting on one's fingerslas cuentas del Gran Capitán familiar fictitious accountsmás de la cuenta too much, too manypasar la cuenta to send the billpedir cuentas to ask for an explanationpor cuenta de la casa on the housepor la cuenta que le trae in one's own interestsacar cuentas to work outtener en cuenta to take into accounttrabajar por cuenta propia to be self-employedtraer cuenta to be worthwhilecuenta al descubierto overdrawn accountcuenta atrás countdowncuenta corriente current accountcuenta bancaria bank account* * *noun f.1) account2) bill, check3) count* * *SF1) (Mat) (=operación) calculation, sum•
echar o hacer cuentas, vamos a hacer cuentas de lo que ha costado la fiesta — let's work out how much the party costno paraba de echar cuentas con los dedos — she kept doing sums o adding things up on her fingers
la cuenta de la vieja —
claro 1., 2), c)su hijo tiene 35, así que por la cuenta de la vieja ella debe de tener 60 — her son's 35, so I guess she must be 60
2) (=cálculo) count•
llevar la cuenta (de algo) — to keep count (of sth)•
perder la cuenta (de algo) — to lose count (of sth)•
salir a cuenta, sale más a cuenta — it works out cheapermás de la cuenta —
salirle las cuentas a algn —
ha empezado la cuenta atrás para las próximas Olimpiadas — the countdown to the next Olympics has already begun
3) (=factura) bill; [de restaurante] bill, check (EEUU)¿nos puede traer la cuenta? — could we have o could you bring us the bill, please?
•
pasar la cuenta a algn — to send sb the bill•
pedir la cuenta — to ask for the bill•
vivir a cuenta de algn — to live at sb's expense4) (Econ) [en banco] account"únicamente en cuenta del beneficiario" — "payee only"
•
a cuenta — on account•
abonar una cantidad en cuenta a algn — to credit a sum to sb's account•
abrir una cuenta — to open an account•
liquidar una cuenta — to settle an accountcuenta corriente — current account, checking account (EEUU)
cuenta de ahorro(s) — deposit account, savings account
cuenta de crédito — credit account, loan account
cuenta pendiente — unpaid bill, outstanding account
5) (Internet) account6) [en disputa]•
ajustar cuentas con algn — to settle one's scores with sblo está buscando para ajustar cuentas — he is searching for him because he has a few scores to settle with him
•
tener cuentas pendientes con algn — to have unfinished business with sb•
no querer cuentas con algn — to want nothing to do with sb7) (=explicación)•
rendir cuentas a algn — to report to sb•
en resumidas cuentas — in short, in a nutshell8) (=consideración)•
caer en la cuenta (de algo) — to catch on (to sth), see the point (of sth)por fin cayó en la cuenta — he finally caught on, the penny finally dropped
perdona, no me había dado cuenta de que eras vegetariano — sorry, I didn't realize (that) you were a vegetarian
¿te has dado cuenta de que han cortado el árbol? — did you notice (that) they've cut down the tree?
hay que darse cuenta de que... — one must not forget that...
¡date cuenta! ¿tú crees que es posible tener tanta cara? — just look at that, can you believe that anyone could have such a cheek!
¿te das cuenta? — Arg can you believe it!
•
habida cuenta de eso — bearing that in mind•
tener en cuenta — to take into account, bear in mindtambién hay que tener en cuenta su edad — you must also take her age into account, you must also bear in mind her age
imponen sus ideas sin tener en cuenta la opinión de la gente de la calle — they impose their ideas without taking ordinary people's opinions into consideration
es otra cosa a tener en cuenta — that's another thing to remember o be borne in mind
•
tomar algo en cuenta a algn — to hold sth against sbestá borracho y no sabe lo que dice, no se lo tomes en cuenta — he's drunk and doesn't know what he's saying, don't take any notice of him o don't hold it against him
•
traer cuenta, no me trae cuenta ir — it's not worth my while goinglo harán por la cuenta que les trae o tiene — they'll do it if they know what's good for them
9) (=responsabilidad)por mi cuenta — (=solo) on my own
•
trabajar por cuenta propia — to work for o.s., be self-employed•
por cuenta y riesgo de algn — at one's own riskapañar 2.lo hizo por su cuenta y riesgo, sin consultar a nadie — she did it off her own bat, without consulting anyone
10) [en embarazo]está fuera de cuentas, ha salido de cuentas — she's due
11) [de rosario, collar] bead* * *I1)a) (operación, cálculo) calculation, sumhacer una cuenta — to do a calculation o sum
saca la cuenta — add it up, work it out
voy a tener que hacer or sacar or echar cuentas — I'm going to have to do some calculations o sums
luego hacemos cuentas — we'll sort it out o work it out later
a or al fin de cuentas — after all; at the end of the day
las cuentas claras y el chocolate espeso — (hum) short reckonings make long friends
las cuentas claras conservan la amistad — (CS) short reckonings make long friends
b) cuentas femenino plural ( contabilidad)encárgate tú de organizarlo, yo me ocupo de las cuentas — you take care of the organization, and I'll handle the money side (of things) (colloq)
2)a) ( cómputo) countllevar/perder la cuenta — to keep/lose count
por la cuenta que me/te/le trae — (Esp) I'd/you'd/he'd better! (colloq)
salir de cuenta(s) — (Esp fam) to be due (colloq)
salir más a or (RPl) en cuenta — to work out cheaper
traer cuenta — (Esp)
no me trae cuenta venderlo — it's not worth my while selling o to sell it
b) ( en béisbol) count3)a) ( factura) bill¿nos trae la cuenta, por favor? — could we have the check (AmE) o (BrE) bill, please?
la cuenta del gas/teléfono — the gas/phone bill
te hace un favor y luego te pasa la cuenta — she does you a favor and then expects something in return
b)entregó $2.000 a cuenta — she gave me/him/them $2,000 on account
4)a) (Com, Fin) (en un banco, un comercio) accountabrir/cerrar una cuenta — to open/close an account
b) ( negocio) account5) cuentas femenino plural (explicaciones, razones)no tengo por qué darte cuentas — I don't have to explain o justify myself to you
ajustarle las cuentas a alguien — to give somebody a piece of one's mind
dar cuenta de algo — (de noticias, sucesos) to give an account of something; de alimentos) to polish something off (colloq)
6) (cargo, responsabilidad)por/de cuenta de alguien: corre por cuenta de la empresa it's covered o paid o met by the company; la cena corre por mi cuenta dinner's on me (colloq); los deterioros serán de cuenta del inquilino the tenant will be liable for any damage; decidí editarlo por mi cuenta I decided to publish it at my own expense; se instaló por su cuenta she set up (in business) on her own; trabaja por cuenta propia she works freelance, she's self-employed; los trabajadores por cuenta ajena those who work as employees; decidí lo hice por mi propia cuenta y riesgo — I took it upon myself to do it
7) ( consideración)ni se dio cuenta de que... — he didn't even notice (that)...
eso me contestó! ¿tú te das cuenta? — that's what he said! can you believe it?
ten en cuenta que es joven — bear in mind o remember that he's young
no se lo tomes en cuenta no lo hace con mala idea don't take it seriously, she doesn't do it on purpose; ¿a cuenta de qué...? (AmL fam) why...?; a cuenta de que... just because...; caer en la cuenta de algo to realize something; no caí en la cuenta... I didn't realize...; habida cuenta de (frml) in view of; hacer cuenta que: haz (de) cuenta que lo has perdido you may as well give it up for lost; tú haz (de) cuenta (de) que yo no estoy aquí — pretend I'm not here
8) (de un collar, rosario) beadII* * *= bead, bill, tally [tallies, pl.], account, count, check.Ex. The abacus, with its beads strung on parallel wires, led the Arabs to positional numeration and the concept of zero many centuries before the rest of the world.Ex. At the end of the month a machine can readily be made to read these and to print an ordinary bill.Ex. As the various parts of the record are entered, the document summary indicates the additions by the tallies opposite the record parts.Ex. This enables people to draw cash by means of a debit card (as opposed to a credit card, to help distinguish between money that is in one's account and money being borrowed from the credit-card organization).Ex. Not much data beyond loan counts was available and re-keying and remanipulations were frequently needed to make the information useful.Ex. What is the protocol these days when it comes to paying the check on a first date (dinner, movie, coffee, etc.)?.----* a cuenta de = at the expense of.* a cuenta de la empresa = at company expense.* a cuenta de otro = at someone else's expense.* a cuenta de otros = at other people's expense.* a cuenta propia = at + Posesivo + expense, at + Posesivo + own expense.* a final de cuentas = after all is said and done.* a fin de cuentas = at the end of the day, in the end, in the final count, in the grand scheme of things, when all is said and done, after all is said and done.* ajustar cuentas = settle + a score, settle + things, get + even.* ajuste de cuentas = grudge fight, grudge match, settling of scores.* al final de cuentas = when all is said and done.* antes de darse cuenta = before + Pronombre + know what + happen, before + Pronombre + know it.* a tener en cuenta en el futuro = for future reference.* balance de cuentas = financial statement.* bomba de relojería + empezar la cuenta atrás = time bomb + tick away.* borrón y cuenta nueva = a fresh start, clean slate, new leaf.* cada cual por su cuenta = every man for himself.* caer en la cuenta = dawn on, wise up, the penny dropped, suss (out).* caer en la cuenta de = realise [realize, -USA].* calcular la cuenta = tot up, tote up.* correr de la cuenta de Alguien = be on + Pronombre.* cuenta atrás = count down, countdown.* cuenta bancaria = bank account.* cuenta complementaria = satellite account.* cuenta corriente = current account, checking account, deposit account.* cuenta de ahorro(s) = deposit account, savings account.* cuenta de correo electrónico = email account.* cuenta espermática = sperm count.* cuentas = statistics.* dar cuenta = render + an account of.* dar cuenta de = account for.* dar cuenta de Algo = be held to account.* dar la cuenta atrás = count + Nombre + out.* darse cuenta = become + aware, dawn on, detect, perceive, find, note, make + aware, come to + realise, wise up, reach + understanding, eye + catch, strike + home, suss (out), hit + home.* darse cuenta de = be aware of, be cognisant of, realise [realize, -USA], sense, wake up to, become + cognisant of, see through.* darse cuenta del peligro que = see + the danger that.* darse cuenta de un problema = alight on + problem.* decidir por cuenta propia = take it upon + Reflexivo + to.* empezar a darse cuenta de = grow on/upon + Pronombre.* en resumidas cuentas = after all, in short, in a nutshell, in sum, to sum up, to sum it up, to cut a long story short, bottom line, the, in essence, to make a long story short, all in all, all in all, the short story + be.* estado de cuentas = financial statement.* estudiar + Nombre + teniendo en cuenta + Nombre = place + Nombre + against the background of + Nombre.* extracto de cuentas = bank statement.* fichero de cuentas = accounting file.* gastar más de la cuenta = overspend.* gastos + correr a cuenta de = bear + the cost(s).* hablar más de la cuenta = shoot + Posesivo + mouth off.* hacer Algo por + Posesivo + propia cuenta = make + Posesivo + own arrangements.* hacer borrón y cuenta nueva = start with + a clean slate, cut + Posesivo + losses, turn over + a new leaf.* hacer cuadrar las cuentas = reconcile + receipts.* hacer el balance de cuentas = balance + the cash drawer.* hacer la cuenta = tot up, tote up.* libro de cuentas = account book.* llevar la cuenta = tally.* llevar la cuenta de = keep + track of.* mantener las cuentas = keep + Posesivo + accounts.* más de la cuenta = one too many.* necesitarse tener en cuenta = need + consideration.* no darse cuenta de = sneak under + the radar, go + unnoticed.* no darse de cuenta de = be blind to.* no tener en cuenta = disregard, overlook, skip over, be oblivious of/to, close + the door on, skip, leave + Nombre + out of the picture, fly in + the face of, drop + Nombre + out of the picture.* organizar Algo por + Posesivo + propia cuenta = make + Posesivo + own arrangements.* pedirle cuentas a Alguien = bring + Nombre + to book.* perder la cuenta (de) = lose + count (of).* ponerse a trabajar por cuenta propia = strike out on + Posesivo + own.* por cuenta ajena = vicariously.* por cuenta de uno = privately.* por cuenta propia = freelance, self-employed, at + Posesivo + own expense.* por cuenta y riesgo de Uno = at + Posesivo + peril.* por + Posesivo + cuenta = at + Posesivo + own expense.* por + Posesivo + propia cuenta = at + Posesivo + own expense.* por + Reflexivo + cuenta = for + Reflexivo.* por su cuenta y riesgo = at + Posesivo + own risk.* que no tienen que rendir cuentas a nadie = unaccountable.* rendición de cuentas = accountability.* rendir cuentas = render + an account of, bring + Nombre + to book.* rendir cuentas a = report to.* saber hacer cuentas = be numerate.* saldar una cuenta = settle + an account.* saldo de cuenta bancaria = bank balance.* saldo del libro de cuentas = account book balance.* sentir que no tienen en cuenta a Alguien = feel + left out.* sin darme cuenta = before I know what's happened.* sin darnos cuenta = out of sight.* sin darse cuenta = inadvertently, unwittingly, without realising, without noticing, unconsciously, unknowingly.* sin tener en cuenta = never mind, without regard to, independently of, disregarding, not including.* sin tener en cuenta el hecho de que = overlook + the fact that.* tener en cuenta = allow for, bear in + mind, cater for/to, consider (as), heed, make + allowances, take + account of, take + cognisance of, take + cognition of, take into + account, take into + consideration, make + provision for, bring into + play, give + an ear to, factor, have + regard for, factor in, be aware of, note, keep in + mind.* tener en cuenta las posibilidades de Algo = consider + possibilities.* tener en cuenta un punto de vista = contemplate + view.* tener en cuenta un punto de vista = take into + account + viewpoint.* tener la cuenta bancaria = bank.* tenerse muy en cuenta por = carry + weight with.* téngase en cuenta = witness.* téngase en cuenta que = Note that....* teniendo en cuenta = on the basis of.* teniendo en cuenta que = providing (that).* titular de cuenta bancaria = bank account holder.* titular de la cuenta = account holder.* trabajador por cuenta propia = freelancer [free-lancer].* trabajo por cuenta propia = self-employment.* trabajo por + Posesivo + cuenta = freelance [free-lance].* vender a cuenta = trade for + credit.* viajero por su cuenta = independent traveller.* y antes de que + Pronombre + dar + cuenta = the next thing + Pronombre + know.* * *I1)a) (operación, cálculo) calculation, sumhacer una cuenta — to do a calculation o sum
saca la cuenta — add it up, work it out
voy a tener que hacer or sacar or echar cuentas — I'm going to have to do some calculations o sums
luego hacemos cuentas — we'll sort it out o work it out later
a or al fin de cuentas — after all; at the end of the day
las cuentas claras y el chocolate espeso — (hum) short reckonings make long friends
las cuentas claras conservan la amistad — (CS) short reckonings make long friends
b) cuentas femenino plural ( contabilidad)encárgate tú de organizarlo, yo me ocupo de las cuentas — you take care of the organization, and I'll handle the money side (of things) (colloq)
2)a) ( cómputo) countllevar/perder la cuenta — to keep/lose count
por la cuenta que me/te/le trae — (Esp) I'd/you'd/he'd better! (colloq)
salir de cuenta(s) — (Esp fam) to be due (colloq)
salir más a or (RPl) en cuenta — to work out cheaper
traer cuenta — (Esp)
no me trae cuenta venderlo — it's not worth my while selling o to sell it
b) ( en béisbol) count3)a) ( factura) bill¿nos trae la cuenta, por favor? — could we have the check (AmE) o (BrE) bill, please?
la cuenta del gas/teléfono — the gas/phone bill
te hace un favor y luego te pasa la cuenta — she does you a favor and then expects something in return
b)entregó $2.000 a cuenta — she gave me/him/them $2,000 on account
4)a) (Com, Fin) (en un banco, un comercio) accountabrir/cerrar una cuenta — to open/close an account
b) ( negocio) account5) cuentas femenino plural (explicaciones, razones)no tengo por qué darte cuentas — I don't have to explain o justify myself to you
ajustarle las cuentas a alguien — to give somebody a piece of one's mind
dar cuenta de algo — (de noticias, sucesos) to give an account of something; de alimentos) to polish something off (colloq)
6) (cargo, responsabilidad)por/de cuenta de alguien: corre por cuenta de la empresa it's covered o paid o met by the company; la cena corre por mi cuenta dinner's on me (colloq); los deterioros serán de cuenta del inquilino the tenant will be liable for any damage; decidí editarlo por mi cuenta I decided to publish it at my own expense; se instaló por su cuenta she set up (in business) on her own; trabaja por cuenta propia she works freelance, she's self-employed; los trabajadores por cuenta ajena those who work as employees; decidí lo hice por mi propia cuenta y riesgo — I took it upon myself to do it
7) ( consideración)ni se dio cuenta de que... — he didn't even notice (that)...
eso me contestó! ¿tú te das cuenta? — that's what he said! can you believe it?
ten en cuenta que es joven — bear in mind o remember that he's young
no se lo tomes en cuenta no lo hace con mala idea don't take it seriously, she doesn't do it on purpose; ¿a cuenta de qué...? (AmL fam) why...?; a cuenta de que... just because...; caer en la cuenta de algo to realize something; no caí en la cuenta... I didn't realize...; habida cuenta de (frml) in view of; hacer cuenta que: haz (de) cuenta que lo has perdido you may as well give it up for lost; tú haz (de) cuenta (de) que yo no estoy aquí — pretend I'm not here
8) (de un collar, rosario) beadII* * *= bead, bill, tally [tallies, pl.], account, count, check.Ex: The abacus, with its beads strung on parallel wires, led the Arabs to positional numeration and the concept of zero many centuries before the rest of the world.
Ex: At the end of the month a machine can readily be made to read these and to print an ordinary bill.Ex: As the various parts of the record are entered, the document summary indicates the additions by the tallies opposite the record parts.Ex: This enables people to draw cash by means of a debit card (as opposed to a credit card, to help distinguish between money that is in one's account and money being borrowed from the credit-card organization).Ex: Not much data beyond loan counts was available and re-keying and remanipulations were frequently needed to make the information useful.Ex: What is the protocol these days when it comes to paying the check on a first date (dinner, movie, coffee, etc.)?.* a cuenta de = at the expense of.* a cuenta de la empresa = at company expense.* a cuenta de otro = at someone else's expense.* a cuenta de otros = at other people's expense.* a cuenta propia = at + Posesivo + expense, at + Posesivo + own expense.* a final de cuentas = after all is said and done.* a fin de cuentas = at the end of the day, in the end, in the final count, in the grand scheme of things, when all is said and done, after all is said and done.* ajustar cuentas = settle + a score, settle + things, get + even.* ajuste de cuentas = grudge fight, grudge match, settling of scores.* al final de cuentas = when all is said and done.* antes de darse cuenta = before + Pronombre + know what + happen, before + Pronombre + know it.* a tener en cuenta en el futuro = for future reference.* balance de cuentas = financial statement.* bomba de relojería + empezar la cuenta atrás = time bomb + tick away.* borrón y cuenta nueva = a fresh start, clean slate, new leaf.* cada cual por su cuenta = every man for himself.* caer en la cuenta = dawn on, wise up, the penny dropped, suss (out).* caer en la cuenta de = realise [realize, -USA].* calcular la cuenta = tot up, tote up.* correr de la cuenta de Alguien = be on + Pronombre.* cuenta atrás = count down, countdown.* cuenta bancaria = bank account.* cuenta complementaria = satellite account.* cuenta corriente = current account, checking account, deposit account.* cuenta de ahorro(s) = deposit account, savings account.* cuenta de correo electrónico = email account.* cuenta espermática = sperm count.* cuentas = statistics.* dar cuenta = render + an account of.* dar cuenta de = account for.* dar cuenta de Algo = be held to account.* dar la cuenta atrás = count + Nombre + out.* darse cuenta = become + aware, dawn on, detect, perceive, find, note, make + aware, come to + realise, wise up, reach + understanding, eye + catch, strike + home, suss (out), hit + home.* darse cuenta de = be aware of, be cognisant of, realise [realize, -USA], sense, wake up to, become + cognisant of, see through.* darse cuenta del peligro que = see + the danger that.* darse cuenta de un problema = alight on + problem.* decidir por cuenta propia = take it upon + Reflexivo + to.* empezar a darse cuenta de = grow on/upon + Pronombre.* en resumidas cuentas = after all, in short, in a nutshell, in sum, to sum up, to sum it up, to cut a long story short, bottom line, the, in essence, to make a long story short, all in all, all in all, the short story + be.* estado de cuentas = financial statement.* estudiar + Nombre + teniendo en cuenta + Nombre = place + Nombre + against the background of + Nombre.* extracto de cuentas = bank statement.* fichero de cuentas = accounting file.* gastar más de la cuenta = overspend.* gastos + correr a cuenta de = bear + the cost(s).* hablar más de la cuenta = shoot + Posesivo + mouth off.* hacer Algo por + Posesivo + propia cuenta = make + Posesivo + own arrangements.* hacer borrón y cuenta nueva = start with + a clean slate, cut + Posesivo + losses, turn over + a new leaf.* hacer cuadrar las cuentas = reconcile + receipts.* hacer el balance de cuentas = balance + the cash drawer.* hacer la cuenta = tot up, tote up.* libro de cuentas = account book.* llevar la cuenta = tally.* llevar la cuenta de = keep + track of.* mantener las cuentas = keep + Posesivo + accounts.* más de la cuenta = one too many.* necesitarse tener en cuenta = need + consideration.* no darse cuenta de = sneak under + the radar, go + unnoticed.* no darse de cuenta de = be blind to.* no tener en cuenta = disregard, overlook, skip over, be oblivious of/to, close + the door on, skip, leave + Nombre + out of the picture, fly in + the face of, drop + Nombre + out of the picture.* organizar Algo por + Posesivo + propia cuenta = make + Posesivo + own arrangements.* pedirle cuentas a Alguien = bring + Nombre + to book.* perder la cuenta (de) = lose + count (of).* ponerse a trabajar por cuenta propia = strike out on + Posesivo + own.* por cuenta ajena = vicariously.* por cuenta de uno = privately.* por cuenta propia = freelance, self-employed, at + Posesivo + own expense.* por cuenta y riesgo de Uno = at + Posesivo + peril.* por + Posesivo + cuenta = at + Posesivo + own expense.* por + Posesivo + propia cuenta = at + Posesivo + own expense.* por + Reflexivo + cuenta = for + Reflexivo.* por su cuenta y riesgo = at + Posesivo + own risk.* que no tienen que rendir cuentas a nadie = unaccountable.* rendición de cuentas = accountability.* rendir cuentas = render + an account of, bring + Nombre + to book.* rendir cuentas a = report to.* saber hacer cuentas = be numerate.* saldar una cuenta = settle + an account.* saldo de cuenta bancaria = bank balance.* saldo del libro de cuentas = account book balance.* sentir que no tienen en cuenta a Alguien = feel + left out.* sin darme cuenta = before I know what's happened.* sin darnos cuenta = out of sight.* sin darse cuenta = inadvertently, unwittingly, without realising, without noticing, unconsciously, unknowingly.* sin tener en cuenta = never mind, without regard to, independently of, disregarding, not including.* sin tener en cuenta el hecho de que = overlook + the fact that.* tener en cuenta = allow for, bear in + mind, cater for/to, consider (as), heed, make + allowances, take + account of, take + cognisance of, take + cognition of, take into + account, take into + consideration, make + provision for, bring into + play, give + an ear to, factor, have + regard for, factor in, be aware of, note, keep in + mind.* tener en cuenta las posibilidades de Algo = consider + possibilities.* tener en cuenta un punto de vista = contemplate + view.* tener en cuenta un punto de vista = take into + account + viewpoint.* tener la cuenta bancaria = bank.* tenerse muy en cuenta por = carry + weight with.* téngase en cuenta = witness.* téngase en cuenta que = Note that....* teniendo en cuenta = on the basis of.* teniendo en cuenta que = providing (that).* titular de cuenta bancaria = bank account holder.* titular de la cuenta = account holder.* trabajador por cuenta propia = freelancer [free-lancer].* trabajo por cuenta propia = self-employment.* trabajo por + Posesivo + cuenta = freelance [free-lance].* vender a cuenta = trade for + credit.* viajero por su cuenta = independent traveller.* y antes de que + Pronombre + dar + cuenta = the next thing + Pronombre + know.* * *A1 (operación, cálculo) calculation, sumhacer una cuenta to do a calculation o sumsaca la cuenta add it up, work it outvoy a tener que hacer or sacar or echar cuentas I'm going to have to do some calculations o sumsluego hacemos cuentas we'll sort it out o work it out latera or al fin de cuentas after alllas cuentas claras y el chocolate espeso ( hum); short reckonings make long friendslas cuentas claras conservan la amistad (CS); short reckonings make long friends(contabilidad): encárgate tú de organizarlo, yo me ocupo de las cuentas you take care of the organization, and I'll handle the money side (of things) ( colloq)ella lleva las cuentas de la casa she pays all the bills and looks after the moneyB1 (cómputo) countya he perdido la cuenta de las veces que ha llamado I've lost count of the number of times he's called¿estás llevando la cuenta? are you keeping count?más de la cuenta too muchhe comido/bebido más de la cuenta I've eaten too much/had too much to drinksiempre tienes que hablar más de la cuenta why do you always have to talk too much?he gastado más de la cuenta I've spent too much o more than I should havepor la cuenta que me/te/le trae: ¿tú crees que vendrá Pedro? — por la cuenta que le trae do you think Pedro will come? — he'd better! o he will if he knows what's good for him! ( colloq)salir más a or ( RPl) en cuenta to work out cheapertraer cuenta: no me trae cuenta venderlo it's not worth my while selling o to sell itrealmente trae cuenta comprar al por mayor it's really well worth buying wholesale2 (en béisbol) countCompuestos:countdownya ha empezado la cuenta atrás de las elecciones the countdown to the elections has begunstanding countsperm countcountdownC1 (factura) billla cuenta del gas/teléfono the gas/phone billno ha mandado/no nos ha pasado la cuenta he hasn't sent us the billes de las que te hace un favor y luego te pasa la cuenta she's one of those people who do you a favor and then expect something in returntengo varias cuentas pendientes (de pago) I've got several bills to pay o bills outstandingyo no tengo cuentas pendientes con nadie I don't owe anybody anythingtiene cuentas con todo el mundo he owes everybody money2a cuenta on accountentregó $2.000 a cuenta she gave me/him/them $2,000 on accounttoma este dinero a cuenta de lo que te debo here's some money toward(s) what I owe youDabrir/cerrar una cuenta to open/close an accountdepositó or ( Esp) ingresó un cheque en su cuenta she paid a check into her accountincluimos las siguientes partidas con cargo a su cuenta ( Corresp) the following items have been charged to your accountcárguelo a mi cuenta charge it to o put it on my accounttiene cuenta en ese restaurante he has an account at that restaurant2 (negocio) accountconsiguieron la cuenta de Vigarsa they got the Vigarsa accountCompuestos:sight deposit account( Méx); dollar accountjoint accountsavings accountcharge account, credit account ( BrE)interactive user-guidebudget accountprofit and loss account(explicaciones, razones): no tengo por qué darle cuentas a ella de lo que hago I don't have to explain o justify to her the things I do, I don't have to answer o account to her for the things I dovas a tener que rendir cuentas or cuenta del tiempo que has perdido you're going to have to account for all the time you've wastedhacer lo que uno quiere sin tener que rendirle cuentas a nadie to do as you please without having to answer to anybodyajustarle las cuentas a algn to give sb a piece of one's minddar cuenta de algo (de noticias, sucesos) to give an account of sth; (de alimentos) to polish sth off ( colloq)se reunió con los periodistas para dar cuenta de la situación she met the journalists to explain o to tell them about the situationel despacho da cuenta del accidente aéreo the press release gives details of the plane crashen resumidas cuentas in short… en resumidas cuentas: que casarse sería una locura … in short o all in all, it would be madness for them to get marrieden resumidas cuentas, que hay que seguir esperando in short o in a nutshell, we'll just have to keep waitingF(cargo, responsabilidad): por/de cuenta de algn: la Seguridad Social corre por cuenta de la empresa Social Security contributions are covered o paid o met by the companylos deterioros serán de cuenta del inquilino the tenant will be liable for any damagedecidí editarlo por mi cuenta I decided to publish it at my own expensetrabajó con un famoso modisto francés y luego se instaló por su cuenta she worked for a famous French fashion designer and then she set up (in business) on her ownahora trabaja por cuenta propia she works freelance now, she's self-employed nowlos trabajadores por cuenta ajena workers with employment contracts/workers with employee statusdecidí hacerlo por mi propia cuenta y riesgo I decided to do it myselfla cena corre por mi cuenta the dinner's on me ( colloq)Cuando la frase darse cuenta va seguida de una oración subordinada introducida por de que, en el español latinoamericano existe cierta tendencia a omitir la preposición de en el lenguaje coloquial - se dio cuenta que no iba a convencerla = he realized (that) he wasn't going to convince herdarse cuenta de algo to realize sthlo hizo/dijo sin darse cuenta he did/said it without realizingni se dio cuenta de que me había cortado el pelo he didn't even notice I'd had my hair cutdate cuenta de que es imposible you must see o realize that it's impossibleella se da cuenta de todo she's aware of everything that's going on (around her)¡eso me contestó! ¿tú te das cuenta? that's what he said! can you believe it o can you imagine?tener algo en cuenta: ten en cuenta que lleva poco tiempo en este país bear in mind o remember that he's only been in the country a short timesin tener en cuenta los gastos without taking the expenses into account, not including the expensesteniendo en cuenta su situación la eximieron del pago they exempted her from payment because of her circumstancesése es otro factor a tener en cuenta that's another factor to be taken into account o taken into consideration o borne in mindtomar algo en cuenta: no se lo tomes en cuenta, no sabe lo que dice don't take any notice of him o don't pay any attention to him o just ignore him, he doesn't know what he's talking abouttomaron en cuenta mis conocimientos de francés/mi experiencia my knowledge of French/my experience was taken into considerationa cuenta de que … just because …caer en la cuenta de algo to realize sthentonces caí en la cuenta de por qué lo había hecho that was when I realized o saw o ( colloq) when it clicked why he had done itno caí en la cuenta de que me había mentido hasta que … I didn't grasp the fact that o realize that he'd lied to me until …habida cuenta de ( frml); in view ofhacer cuenta que: haz (de) cuenta que lo has perdido, porque no creo que te lo devuelvan you may as well give it up for lost, because I don't think you'll get it backtú haz (de) cuenta (de) que yo no estoy aquí pretend I'm not here o carry on as if I wasn't herehagan (de) cuenta de que están en su casa make yourselves at homeH (de un collar, rosario) bead* * *
Del verbo contar: ( conjugate contar)
cuenta es:
3ª persona singular (él/ella/usted) presente indicativo2ª persona singular (tú) imperativo
Multiple Entries:
contar
cta.
cuenta
contar ( conjugate contar) verbo transitivo
1 ‹dinero/votos/días› to count;
y eso sin cuenta las horas extras and that's without including overtime;
lo cuento entre mis amigos I consider him (to be) one of my friends
2 ‹cuento/chiste/secreto› to tell;
es muy largo de cuenta it's a long story;
¿qué cuentas (de nuevo)? (fam) how're things? (colloq)
verbo intransitivo
1 ( en general) to count;
¿este trabajo cuenta para la nota final? does this piece of work count toward(s) the final grade?;
ella no cuenta para nada what she says (o thinks etc) doesn't count for anything
2
◊ cuento contigo para la fiesta I'm counting o relying on you being at the party;
sin cuenta con que … without taking into account that …
contarse verbo pronominala) (frml) ( estar incluido):
su novela se cuenta entre las mejores his novel is among the bestb)◊ ¿qué te cuentas? how's it going? (colloq)
cta. (◊ cuenta) a/c
cuenta sustantivo femeninoNota:
Cuando la frase darse cuenta va seguida de una oración subordinada introducida por de que, en el español latinoamericano existe cierta tendencia a omitir la preposición de en el lenguaje coloquial: se dio cuenta que no iba a convencerla = he realized (that) he wasn't going to convince her
1
◊ hacer una cuenta to do a calculation o sum;
saca la cuenta add it up, work it out;
hacer or sacar cuentas to do some calculations;
a fin de cuentas after allb)◊ cuentas sustantivo femenino plural ( contabilidad) accounts: yo llevo las cuentas del negocio I do the accounts for the business, I handle the money side of the business (colloq);
ella se ocupa de las cuentas de la casa she pays all the bills and looks after the money
◊ llevar/perder la cuenta to keep/lose count;
cuenta atrás countdown;
más de la cuenta too much
2
◊ ¿nos trae la cuenta, por favor? could we have the check (AmE) o (BrE) bill, please?;
la cuenta del gas the gas bill;
a cuenta on account;
entregó $2.000 a cuenta she gave me/him/them $2,000 on account;
este dinero es a cuenta de lo que te debo this money is to go toward(s) what I owe you
◊ abrir/cerrar/liquidar una cuenta to open/close/to settle an account;
cuenta corriente/de ahorro(s) current/savings account
3◊ cuentas sustantivo femenino plural ( explicaciones): no tengo por qué darte cuentas I don't have to explain o justify myself to you;
dar or rendir cuentas de algo to account for sth;
en resumidas cuentas in short
4 (cargo, responsabilidad):◊ los gastos corren por cuenta de la empresa the expenses are covered o paid by the company;
se instaló por su cuenta she set up (in business) on her own;
trabaja por cuenta propia she's self-employed
5
( notar) to notice (sth);
date cuenta de que es imposible you must realize (that) it's impossible;
tener algo en cuenta to bear sth in mind;
ten en cuenta que es joven bear in mind that he's young;
sin tener en cuenta los gastos without taking the expenses into account;
tomar algo en cuenta to take sth into consideration
6 (de collar, rosario) bead
contar
I verbo transitivo
1 (un suceso, una historia) to tell
2 (numerar) to count
II verbo intransitivo to count
♦ Locuciones: contar con, (confiar en) to count on
(constar de) to have
cuenta sustantivo femenino
1 (recibo) bill
2 (cálculo) count
hacer cuentas, to do sums
perder la cuenta, to lose count
cuenta atrás, countdown
3 (de collar) bead
4 Fin (de banco) account
cuenta corriente, current account, US checking account
cuenta de ahorros, savings account
♦ Locuciones: ajustar cuentas, to settle up
caer en la cuenta o darse cuenta, to realize
dar cuenta, to report
pedir cuentas, to ask for an explanation
salir de cuentas, to be due (to give birth)
tener en cuenta, to take into account
trabajar por cuenta propia, to be self-employed
traer cuenta, to be worthwhile
a cuenta, on account
en resumidas cuentas, in short
más sillas de la cuenta, too many chairs
' cuenta' also found in these entries:
Spanish:
abalorio
- abonar
- abonada
- abonado
- abrir
- advertir
- ajustar
- anda
- bloquear
- borrón
- cancelar
- cargar
- cero
- cerrar
- conforme
- contarse
- contingente
- contraponer
- corriente
- cta.
- dejar
- desbloquear
- descongelar
- embargar
- engordar
- engrosar
- escopetazo
- extracto
- fantasía
- finiquitar
- hallar
- intervenir
- movimiento
- nota
- notar
- número
- pancha
- pancho
- reparar
- revisión
- saldar
- saldo
- saneada
- saneado
- sumar
- temblar
- titular1
- ubicarse
- abono
- adición
English:
account
- allow for
- allowance
- alone
- ambit
- amenities
- angry
- appreciate
- aware
- balance
- bank
- bank account
- bank statement
- bead
- bill
- branch out
- catch on
- charge
- charge account
- check
- clean
- click
- consider
- consideration
- considering
- count
- count in
- countdown
- credit
- credit account
- current account
- dawn
- debit
- deposit
- deposit account
- ecological
- expense
- feel
- foot
- give
- gross
- holder
- irrespective
- joint account
- motion
- notice
- overdraw
- overspend
- pass by
- pay
* * *♦ nf1. [acción de contar cifras] count;[cálculo] sum;el niño está aprendiendo a hacer cuentas the child is learning to do sums;voy a hacer cuentas de los gastos I'm going to tot up o work out what we've spent;vamos a echar cuentas de cuánto te debo let's work out how much I owe you;espera un momento, que saco la cuenta wait a minute, I'll tot it up for you;¿está llevando alguien la cuenta? is anyone keeping count?;he perdido la cuenta, tendré que empezar de nuevo I've lost count, I'll have to start again;salir a cuenta to work out cheaper;Famhacer las cuentas de la lechera to count one's chickens before they are hatched;Famhacer las cuentas del Gran Capitán to be overoptimistic in one's calculations;Famhacer la cuenta de la vieja to count on one's fingers;salir de cuentas, estar fuera de cuentas to be due (to give birth)cuenta atrás countdown2. [depósito de dinero] account;abrir/cerrar una cuenta to open/close an account;abónelo/cárguelo en mi cuenta, por favor please credit/debit o charge it to my account;me han abonado el sueldo en cuenta they've paid my wages into my account;he cargado el recibo en tu cuenta I've charged the bill to your account;ingresó el cheque en su cuenta she paid the cheque into her account;póngalo en mi cuenta put it on my accountcuenta abierta active account;cuenta acreedora credit account;Esp cuenta de ahorros savings account; Esp cuenta de ahorro vivienda = tax-exempt savings account used for paying deposit on a house;cuenta bancaria bank account;cuenta de caja cash account;cuenta comercial business account;cuenta conjunta joint account;cuenta de crédito = current account with an overdraft facility;cuenta de depósito deposit account;cuenta deudora overdrawn account;cuenta de explotación operating statement;cuenta de giros giro account;cuenta indistinta joint account;cuenta de inversiones investment account;cuenta a plazo fijo deposit account;cuenta transitoria suspense account;cuenta a la vista instant access account;Esp cuenta vivienda = tax-exempt savings account used for paying deposit on a houselas cuentas de esta empresa no son nada transparentes this company's books o accounts are not very transparent;él se encarga de las cuentas de la casa he deals with the financial side of things in their household;llevar las cuentas to keep the books;cuentas por cobrar/pagar accounts receivable/payable;ajustar o [m5]arreglar cuentas: [m5]¡ya le ajustaré o [m5] arreglaré las cuentas cuando le vea! I'll get my own back on him next time I see him!cuenta de gastos expenditure account;cuenta pendiente outstanding account;Figtengo unas cuentas pendientes con él I've a few scores to settle with him;cuenta de pérdidas y ganancias profit and loss account;4. [factura] bill;[en restaurante] Br bill, US check;la cuenta del supermercado/teléfono the shopping/phone bill;¡la cuenta, por favor! could I have the Br bill o US check, please?;pagar 10 euros a cuenta to pay 10 euros down;pasar la cuenta to send the bill;tarde o temprano te pasará la cuenta de los favores que te ha hecho sooner or later she'll want something in return for o she'll call in the favours she's done for youse encarga de las grandes cuentas de la empresa she looks after the company's most important accounts6. Informát accountcuenta de correo (electrónico) e-mail account7. [obligación, cuidado] responsibility;esa tarea es cuenta mía that task is my responsibility;el vino corre de mi cuenta the wine's on me;déjalo de mi cuenta leave it to me;por mi/tu/ etc [m5]cuenta: investigaré esto por mi cuenta, no me fío de la policía I'll look into this matter myself, I don't trust the police;lo tendrás que hacer por tu cuenta, nadie te va ayudar you'll have to do it yourself o on your own, no one's going to help you;cualquier daño al vehículo corre por cuenta del conductor the driver is liable for any damage to the vehicle;tomas esa decisión por tu cuenta y riesgo, yo no te apoyo on your head be it, I don't agree with your decision;por su cuenta y riesgo decidió aprobar la operación he decided to approve the operation without consulting anyone;trabajar por cuenta propia/ajena to be self-employed/an employee;ha crecido el número de trabajadores por cuenta propia the number of self-employed has risen;por la cuenta que le trae, más vale que llegue pronto if he's got any sense at all, he'll arrive early;lo haré bien, por la cuenta que me trae I'm going to have to do it well, there's a lot riding on itno tengo por qué dar cuentas de mis acciones a nadie I don't have to explain myself o answer to anybody;el jefe nos convocó para darnos cuentas de la situación the boss called us in to explain the situation to us;pedir cuentas a alguien to call sb to account;rendir cuentas de algo ante alguien to give an account of sth to sb;no tengo por qué rendirle cuentas de mi vida privada I don't have to explain to her what I do in my private life;en resumidas cuentas, el futuro es prometedor in short, the future looks good;¿a cuenta de qué? why on earth?, for what earthly reason?ese gasto no entraba en nuestras cuentas we hadn't reckoned with that expenseten paciencia, ten en cuenta que es nuevo en el trabajo be patient, you have to remember that o bear in mind that he's new to the job;eso, sin tener en cuenta el dinero que hemos perdido ya without, of course, taking into account o counting the money we've lost so far;un factor a tener en cuenta es la reacción del público one factor that has to be taken into account o borne in mind is the public's reaction;tomar en cuenta to take into account;habida cuenta de considering;habida cuenta de todo esto… bearing all this in mind…;habida cuenta de que… bearing in mind that…11. [de collar, rosario] bead12. Compa fin de cuentas: no te preocupes, a fin de cuentas es mi problema don't you worry about it, after all, it's my problem;caer en la cuenta: ¡ahora caigo en la cuenta! now I see o understand!;no cayó en la cuenta de su error hasta una semana después she didn't realize her mistake until a week later;caí en la cuenta de que había que hacer algo I realized that something had to be done;dar cuenta de: en menos de cinco minutos dio cuenta de todos los pasteles it took him less than five minutes to account for o polish off all the cakes;dieron cuenta del rival con gran facilidad they easily disposed of the opposition;darse cuenta de algo to realize sth;lo hice sin darme cuenta I did it without realizing;¿te das cuenta?, ya te dije que no era ella you see, I told you it wasn't her;no se dio cuenta de que necesitaba ayuda she didn't realize that she needed help;no sé si te habrás dado cuenta, pero parece muy nervioso I don't know if you've noticed, but he seems very nervous;es muy insensible, no se da cuenta de nada he's very insensitive, he never notices o picks up what's going on;¿te das cuenta? no me ha dado las gracias can you believe it? he didn't even say thank you;más de la cuenta: bebí más de la cuenta I had one too many, I had too much to drink;siempre habla más de la cuenta he always talks too much, he always has to open his mouth* * *f1 ( cálculo) sum;echar cuentas de algo work sth out;perder la cuenta lose count2 de restaurante check, Brbill;pasar la cuenta a alguien send s.o. the bill;no me gusta pedirle favores porque siempre te pasa la cuenta fig I don’t like asking him for favors because he always wants something in return;tener una cuenta pendiente con alguien fam have unfinished business with s.o.3 COM account;a cuenta on account;póngamelo en la cuenta put it on the slate4 ( justificación):dar cuenta de give an account of;pedir cuentas a alguien ask s.o. for an explanation5 ( responsabilidad):corre por mi/su cuenta I’ll/he’ll pay for it;por su propia cuenta off one’s own bat;trabajar por cuenta ajena/propia be employed/self-employed6:más de la cuenta too much;caer en la cuenta realize;darse cuenta de algo realize sth;tener otomar en cuenta take into account;en resumidas cuentas in short;dar buena cuenta de finish off, polish off fam ;a fin de cuentas after all* * *cuenta nf1) : calculation, count2) : account3) : check, bill4)darse cuenta : to realize5)tener en cuenta : to bear in mind* * *cuenta n1. (de dinero) account2. (factura) bill3. (operación matemática) sum¿sabes hacer cuentas? can you do sums?4. (rosario) bead -
63 Gewinn
Gewinn m 1. BÖRSE return; 2. FIN profit, assets, earnings, surplus; 3. FREI benefit; 4. GEN advantage, surplus, income, gain, net income; 5. RW profit, book profit, surplus; 6. STEUER emolument; 7. WIWI surplus • einen Gewinn melden RW report a profit • Gewinn bringend 1. GEN advantageous, beneficial, gainful; 2. RW profitable; 3. WIWI productive • Gewinn erwirtschaften WIWI run a surplus, generate a profit • Gewinn erzielen 1. BÖRSE move into the money; 2. RW make a profit • Gewinn machen 1. RW make a profit, make profits; 2. WIWI run a surplus • Gewinne abziehen WIWI (infrml) milk profits • Gewinne einheimsen GEN (infrml) rake in profits • Gewinne erzielen BÖRSE make gains, make a profit • Gewinne übertrafen die Vorhersagen im ersten Quartal FIN profits surpassed forecasts in the first quarter* * *m 1. < Börse> return; 2. < Finanz> assets, earnings, surplus; 3. < Frei> benefit; 4. < Geschäft> advantage, surplus, income; 5. < Rechnung> book profit, surplus; 6. < Steuer> emolument; 7. < Verwalt> earnings; 8. <Vw> surplus ■ einen Gewinn melden < Rechnung> report a profit ■ Gewinn bringend 1. < Geschäft> advantageous, beneficial, gainful; 2. < Rechnung> profitable; 3. <Vw> productive ■ Gewinn erwirtschaften <Vw> run a surplus, generate a profit ■ Gewinn erzielen 1. < Börse> move into the money; 2. < Rechnung> make a profit ■ Gewinn machen 1. < Rechnung> make a profit, make profits; 2. <Vw> run a surplus ■ Gewinne abziehen <Vw> milk profits infrml ■ Gewinne einheimsen infrml < Geschäft> rake in profits infrml ■ Gewinne erzielen < Börse> make gains, make a profit ■ Gewinne übertrafen die Vorhersagen im ersten Quartal < Finanz> profits surpassed forecasts in the first quarter* * *Gewinn
profit, gain, gainings, getting, increment, cleanup (US sl.), (Einkünfte) emolument, spoil, (Erfolg) benefit, (Ertrag) receipts, proceeds, return, yield, produce, avails (US), (Ertrag aus Grund und Boden) issue, (gute Gelegenheit) catch, bargain, market, (aus Gewerbebetrieb) profit, earnings, gain, (Gewinnspanne) [profit] margin, (Kursgewinn) increase, advance, gains, (Nutzen) advantage, account, fruit, (Spekulation) gain, (Überschuss) surplus;
• auf Gewinn gerichtet with a view to profit, for pecuniary benefit, profitmaking, commercial;
• nicht auf Gewinn gerichtet non-commercial, non-profit[-making];
• auf gemeinschaftlichen Gewinn und Verlust gerichtet on joint profit and loss;
• mit Gewinn at a profit, profitably;
• ohne Gewinn profitless, unprofitable;
• abgeführter Gewinn amount surrendered;
• an konzernfremde Gesellschaften abgeführter Gewinn (Bilanz) mandatory profit distributions under agreement;
• an Händler abgegebener Gewinn pass-over profit (US);
• abgezweigter Gewinn profit set aside;
• abrechnungspflichtiger Gewinn profit subject to accounting;
• im Rechnungsabschnitt angefallener Gewinn accounting profit;
• im Geschäft wieder angelegter Gewinn retained earnings (US), earnings ploughed (Br.) (plowed, US) back;
• angemessener Gewinn fair return (profit), reasonable return;
• angesammelte Gewinne accumulated profits;
• rapid ansteigende Gewinne soaring profits;
• auffallende Gewinne striking gains;
• auf die Abteilungen aufgeschlüsselter Gewinn departmental profit;
• ausgeschüttete Gewinne distributed profits;
• nicht ausgeschüttete Gewinne undivided (unappropriated, US) profits, retained earnings (US);
• noch nicht ausgeschüttete Gewinne accumulated profits;
• ausgewiesener Gewinn reported profit;
• ausgezahlter Gewinn (Versicherung) bonus in cash;
• ausschüttungsfähiger Gewinn distributable earnings, unappropriated earned surplus (US);
• außerordentliche Gewinne non-recurring profits;
• beachtlicher Gewinn substantial gain;
• steuerlich bereinigter (berichtigter) Gewinn adjusted profit;
• auf Neubewertung beruhender Gewinn appreciated surplus;
• besteuerungsfähiger Gewinn taxable gain;
• betriebsbedingter Gewinn operating profit;
• betrügerische Gewinne fraudulent gains;
• buchmäßiger Gewinn book profit;
• dicker Gewinn fat profit;
• echter Gewinn actual profit;
• ehrliche Gewinne honest profits;
• einbehaltene Gewinne retained earnings (US);
• einmaliger Gewinn banner profit;
• einmalige Gewinne one-time (banner) gains, banner profits;
• entgangener Gewinn ceasing (lost) profit, ceasing gain;
• nicht entnommener Gewinn retained income (earnings, profit) (US), unwithdrawn (non-drawn, undistributed, paid-in, US) profit, profit ploughed (plowed, US) back;
• im Liquidationszeitraum entstandene Gewinne profits arising during a winding-up;
• ergaunerter Gewinn plunder (sl.);
• erhebliche Gewinne (Börse) substantial gain;
• erhoffter Gewinn anticipated profit;
• erwarteter (zu erwartender) Gewinn prospective (anticipated) profit, lucrative interest;
• aus Arbeit zu erwirtschaftender Gewinn profit derivable from work;
• erzielter Gewinn realized (secured) profit, profit made;
• beim Autoverkauf erzielter Gewinn profit on sale of a motor car;
• an der Börse erzielte Gewinne profits on exchange;
• durch Fremdkapitaleinsatz erzielter Gewinn return earned with use of borrowed funds;
• leicht erzielter Gewinn (Börse) velvet (US);
• im ersten Quartal erzielter Gewinn first-quarter profit;
• tatsächlich erzielter Gewinn actual profit;
• in Übersee erzielte Gewinne overseas gains;
• eventueller Gewinn contingent profit;
• früherer Gewinn past earnings;
• gelegentliche Gewinne casual profits;
• geringer Gewinn small profit;
• gewerblicher Gewinn operating (industrial, commercial) profit;
• glänzende Gewinne booming profits;
• glatter Gewinn clear profit;
• unerwartet hoher Gewinn bonanza (US);
• imaginärer Gewinn expected profit;
• inflationsbedingter Gewinn inflation-generated profit;
• zur Ausschüttung kommender Gewinn distributable profit;
• körperschaftssteuerpflichtige Gewinne profits chargeable to corporation tax;
• laufender Gewinn current earnings;
• mäßiger Gewinn light (slight) profit;
• mitgenommener Gewinn realized profit;
• müheloser Gewinn easy profit;
• optimaler Gewinn optimum profit;
• realisierter Gewinn realized profit (revenue);
• nicht realisierter Gewinn unrealized profit;
• noch nicht realisierter Gewinn contingent (paper, US) profit;
• unrealisierter rechnerischer Gewinn paper profit;
• reiner Gewinn net profit (avails, US);
• rückständige Gewinne back profits;
• schwindende Gewinne shrivel(l)ing profits;
• sicherer Gewinn certain percentage;
• stattlicher Gewinn handsome profit;
• für die Aktionäre zur Verfügung stehender Gewinn profit attributable to shareholders (Br.) (stockholders, US);
• stehen gebliebener Gewinn jackpot, profit left;
• stehen gelassener Gewinn retained (US) (unrealized, left) profit, retained income (US), profit ploughed (Br.) (plowed, US) back;
• zur Ausschüttung zur Verfügung stehender Gewinn distributable earnings, unappropriated earned surplus (US);
• steigender Gewinn growing profit;
• steuerpflichtiger Gewinn attributable profit before taxation, taxable (chargeable, assessable) profit, chargeable gain;
• tatsächlicher Gewinn actual profit;
• thesaurierter Gewinn accumulated (unappropriated, US) profit, profit retained (US), retained earnings (profit, surplus, US, income), accumulated earnings;
• überschießender (überschüssiger) Gewinn excess profit, surplus income (profit);
• unausgeschütteter Gewinn undistributed (undivided) profits, retained earnings;
• unerlaubte Gewinne illicit profits;
• unerwarteter Gewinn windfall profit;
• unlautere Gewinne sordid gains;
• unrealisierte Gewinne paper profits;
• unrechtmäßiger Gewinn illegal profit;
• der Steuerpflicht unterliegende Gewinne profits brought within the charge of tax, chargeable gains;
• der Körperschaftssteuer unterworfene Gewinne profits chargeable to corporation tax;
• unverteilter Gewinn unappropriated [earned, US] surplus, undistributed (non-distributed) net profit (Br.), undivided profit;
• veranlagungspflichtiger Gewinn chargeable gain, profit brought within the charge of tax;
• verfügbarer Gewinn available profit;
• für die Dividendenausschüttung verfügbarer Gewinn unappropriated profit (US), unappropriated earned surplus (US);
• nach Rückstellung auf Rücklagekonto verfügbarer Gewinn net surplus (US);
• verkürzter Gewinn shave-off profit;
• versteckter Gewinn hidden (secret) profit;
• zu versteuernder Gewinn taxable profit (earnings);
• dieses Jahr zu versteuernder Gewinn gain taxable this year;
• versteuerter Gewinn taxed profit, profit after tax;
• verteilbarer Gewinn available profit;
• zu verteilender Gewinn distributable earnings;
• verteilter Gewinn appropriated surplus;
• nicht verteilter (verwertbarer) Gewinn accumulated profit, unappropriated [earned, US] surplus, surplus earnings (US);
• nicht verwendete Gewinne unapplied profits;
• vorgetragener Gewinn profit carried forward;
• vorweggenommener Gewinn anticipated bonus, deferred profit;
• wesentliche Gewinne material gains;
• den Rücklagen zugewiesene (zugeführte) Gewinne (Bilanz) appropriated earnings (US), earned surplus (US), profit retained and added to reserve;
• gesetzlich zugerechneter Gewinn profit appendant;
• vertraglich zugerechneter Gewinn profit appurtenant;
• zurechenbarer Gewinn (Einkommensteuer) attributable profit;
• zusätzlicher Gewinn extra profit;
• nicht zweckgebundener Gewinn available (disposable) surplus;
• einbehaltene Gewinne und Abschreibungen retained cashflow;
• Gewinne nach Abzug von Steuern after-tax earnings (profit);
• Gewinn vor Abzug von Steuern pretax profit (earnings), earnings (profit) before tax;
• Gewinn je Aktie earnings per share (stock, US);
• Gewinn vor Berücksichtigung der Steuern pretax profit;
• Gewinn aus Beteiligungen investment profit, profit due from participation;
• Gewinn aus Buchwerterhöhungen appreciated surplus, surplus of appreciation;
• Gewinn aus Devisengeschäften gain from exchange operations;
• Gewinn vor Fusionierung profit prior to consolidation;
• Gewinne im Geschäftsjahr (Versicherung) underwriting (insurance) profits;
• Gewinne aus einem nicht genehmigten Gewerbe unlawful profits;
• Gewinn aus Gewerbebetrieb business profit;
• Gewinn aus der Hauptbetriebstätigkeit operating profit;
• Gewinn bei Kalkulation zu Marktpreisen nach Abzug fälliger Steuern current cost profit after deducting taxation payable;
• Gewinn aus Kapitalanlagen income from capital investment;
• Gewinn je Kapitaleinheit profitability ratio (US);
• Gewinne aus Monopolen (Bilanz) profits from patents and secret processes (Br.), monopoly profits (US);
• Gewinn aus Neubewertung reappraisal surplus;
• Gewinn aus Prägung von Scheidemünzen minor coinage profit fund (US);
• Gewinn nach Steuern profit after taxes;
• kleine Gewinne, große Umsätze small profits, quick returns;
• Gewinn aus Veräußerungen sales profit;
• Gewinne aus dem Verkauf von Anlagegütern profits on the sale of fixed assets;
• Gewinn und Verlust profit and loss account, losings and winnings;
• Gewinn vor Vornahme von Abschreibungen profit before depreciation;
• Gewinn nach Vortrag (Bilanz) profit balance;
• Gewinne aus Wertpapieranlagen income from securities, investment income;
• Gewinn abwerfend paying, remunerative;
• Gewinn bringend profitable, gainful, lucrative, profit-producing (-making), remunerative, revenue- (profit-) earning, pay[ing], payable, advantageous;
• Gewinn abführen to surrender a profit;
• seinen Gewinn vom Wettbüro abholen to collect one’s winnings from the betting shop;
• mit Gewinn abschließen to show a profit;
• Transaktion mit Gewinn abschließen to make a profit out of a transaction;
• Gewinne abschöpfen to siphon off (cream away) profits;
• Gewinn abwerfen to leave (bring in, render, yield, return) profit, to leave a margin, to be profitable, to pay;
• angemessenen Gewinn abwerfen to yield a fair profit, to bring an adequate return;
• Gewinne aktivieren to capitalize profits;
• Gewinn bringend anlegen to invest advantageously (one’s money to good account);
• mit Gewinn arbeiten to operate (run) at a profit, to operate in the black (coll.), to be on a profitable basis, to work with good result;
• wieder mit Gewinn arbeiten to be back in the black (US coll.);
• Gewinne aufschlüsseln (verhältnismäßig aufteilen, anteilmäßig aufteilen) to prorate profits (US);
• Gewinn untereinander aufteilen to split the profit;
• Gewinn aufweisen to show profit;
• keinerlei Gewinne aufweisen to show a nil balance on its profits;
• seine Gewinne aufzehren to eat up (improve away) one’s profits;
• Gewinn und Verlust durchschnittlich ausgleichen to give and take, to average;
• Gewinn ausschütten to distribute a surplus, to divide profits;
• Gewinne nachteilig beeinflussen to hurt profits;
• Gewinn beschneiden to trim profits;
• j. am Gewinn beteiligen to give s. o. a share in the profits;
• mit Gewinn betreiben to be on a profitable basis, to operate profitably, to be in the black (US coll.);
• Bergwerk mit Gewinn betreiben to work a mine at a profit;
• Gewinn [ein]bringen to be profitable, to show profit, to pay, to bring in, to [yield a handsome] profit;
• Gewinne einkalkulieren to compute profits;
• Gewinn einstreichen to reap a profit, to sweep the board;
• gewaltige Gewinne einstreichen to make huge profits;
• unberechtigten Gewinn einstreichen to pocket a profit;
• unerlaubte Gewinne einstreichen to make illicit profits;
• Gewinn entnehmen to draw the profits;
• Gewinn nicht entnehmen und im Geschäft wieder anlegen to plough (plow, US) back earnings into business;
• Gewinn ermitteln to determine profit;
• Gewinn erzielen to realize (operate at, make, secure, draw) a profit, to come out of the red (US coll.);
• angemessenen Gewinn erzielen to turn a healthy profit;
• anständige Gewinne erzielen to make fair profits;
• 10 Pfund Gewinn erzielen to be ten pounds to the good;
• Gewinn feststellen to ascertain (determine) the profit;
• Anteil am Gewinn haben to have a share in the profit;
• reinen Gewinn ergeben haben to have netted;
• bisher noch keinen Gewinn gemacht haben to have produced zero profit to date;
• seine Gewinne niedrig halten to hold down profits;
• mit einem Gewinn herauskommen (Lotterie) to win a prize;
• Gewinne hochschrauben to kick up earnings;
• Gewinn kassieren to lock in the profit;
• dicke Gewinne kassieren to mop profits;
• lukrative Gewinne buchungstechnisch in Steueroasen anfallen lassen to book most of one’s lucrative business through tax havens;
• Gewinne machen to make profits;
• Gewinn mitnehmen to take profits, to pick up bargains;
• Gewinne realizieren (Börse) to reap (realize, take) profits, to cash in;
• mit Gewinn rechnen to look to profit;
• Gewinne scheffeln to rake in profits;
• am Gewinn beteiligt sein to have an interest in the profits, to share in profits;
• ganzen Gewinn aufs Spiel setzen to play on the velvet (US);
• Gewinn teilen to share gains, to pool profits, to cut (US sl.);
• am Gewinn teilnehmen to partake of the profits;
• Gewinn thesaurieren to retain the profit;
• Gewinn und Verlust zu gleichen Teilen tragen to go shares;
• Gewinne transferieren to repatriate (remit) profits;
• sich von jem. ohne Gewinn und Verlust trennen to break even with s. o.;
• mit Gewinn verkaufen to sell to advantage (at a profit), (Wertpapiere) to sell at a premium;
• Gewinn verrechnen to appropriate profits;
• mit späteren Gewinnen verrechnen to carry forward long-term losses (US);
• Gewinn mit einem Verlust verrechnen to set off a gain against a loss;
• Gewinne verschleiern to conceal profits;
• Gewinn verteilen to divide (distribute) the profits (proceeds);
• Gewinn unter die Angestellten verteilen to allocate the profit among the employees;
• thesaurierte Gewinne für Investitionen verwenden to retain profits for expansion;
• Gewinne verzeichnen to post profits, to post (record) gains;
• kleine Gewinne verzeichnen to register (show) small gains;
• große Gewinne vorweisen to exhibit large profits;
• mit einem Gewinn winken to hold forth hopes of profit;
• Gewinn mit etw. erzielen wollen to do s. th. for profit;
• schnell Gewinn machen wollen to be out for quick killing (fam.);
• großen Gewinn zeitigen to result in a large profit;
• Gewinn ziehen aus to take advantage of, to benefit from;
• einen großen Gewinn aus etw. ziehen to thrive on s. th.;
• Gewinn aus einem Geschäft ziehen to make a profit on a transaction;
• keinen bedeutenden Gewinn aus etw. ziehen to extract no unusual profit from s. th.;
• Gewinne steuerlich zurechnen to allocate (attribute) profits;
• Gewinnabfall profit drop, skid in profits;
• Gewinnabführung surrender of profits, profit transfer;
• Gewinnabführungssteuer excess-profits tax (US);
• Gewinnabführungsvertrag surrender-of-profits agreement;
• Gewinnabnahme fall in profits. -
64 кассовый метод бух. учёта
General subject: accrual method (basis) of accounting, cash method of accountingУниверсальный русско-английский словарь > кассовый метод бух. учёта
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65 метод бухгалтерского учёта нарастающим итогом
General subject: accrual method (basis) of accounting, cash method of accountingУниверсальный русско-английский словарь > метод бухгалтерского учёта нарастающим итогом
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66 depreciation
Gen Mgtan allocation of the cost of an asset over a period of time for accounting and tax purposes. Depreciation is charged against earnings, on the basis that the use of capital assets is a legitimate cost of doing business. Depreciation is also a noncash expense that is added into net income to determine cash-flow in a given accounting period.EXAMPLETo qualify for depreciation, assets must be items used in the business that wear out, become obsolete, or lose value over time from natural causes or circumstances, and they must have a useful life beyond a single tax year. Examples include vehicles, machines equipment, furnishings, and buildings, plus major additions or improvements to such assets. Some intangible assets also can be included under certain conditions. Land, personal assets, stock, leased or rented property, and a company’s employees cannot be depreciated.Straight-line depreciation is the most straightforward method. It assumes that the net cost of an asset should be written off in equal amounts over its life. The formula used is:(Original cost – scrap value)/Useful life (years)For example, if a vehicle cost $20,000 and can be expected to serve the business for seven years, its original cost would be divided by its useful life:(30,000 – 2,000)/7 = 4,000 per yearThe $4,000 becomes a depreciation expense that is reported on the company’s year-end income statement under “operation expenses.”In theory, an asset should be depreciated over the actual number of years that it will be used, according to its actual drop in value each year. At the end of each year, all the depreciation claimed to date is subtracted from its cost in order to arrive at its book value, which would equal its market value. At the end of its useful business life, any undepreciated portion would represent the salvage value for which it could be sold or scrapped.For tax purposes, some accountants prefer to use accelerated depreciation to record larger amounts of depreciation in the asset’s early years in order to reduce tax bills as soon as possible. In contrast to the straight-line method, the declining-balance method assumes that the asset depreciates more in its earlier years of use. The table opposite compares the depreciation amounts that would be available, under these two methods, for a $1,000 asset that is expected to be used for five years and then sold for $100 in scrap.The depreciation method to be used for a particular asset is fixed at the time that the asset is first placed in service. Whatever rulesor tables are in effect for that year must be followed as long as the asset is owned.Depreciation laws and regulations change frequently over the years as a result of government policy changes, so a company owning property over a long period may have to use several different depreciation methods. -
67 по мере поступления
1) General subject: as available, as and when they are received2) Military: on an on-going basis (информации)3) Law: on a rolling basis4) Accounting: (наличных средств) as soon as cash is accumulatedУниверсальный русско-английский словарь > по мере поступления
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68 основа учёта поступлений наличных денег
Business: cash receipts basis of accountingУниверсальный русско-английский словарь > основа учёта поступлений наличных денег
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69 EBITDA
abbr. Finearnings before interest, tax, depreciation, and amortization: The earnings generated by a business’s fundamental operating performance, frequently used in accounting ratios for comparison with other companies. Interest on borrowings, tax payable on those profits, depreciation, and amortization are excluded on the basis that they can distort the underlying performance.EXAMPLEIt is calculated as follows:Revenue – Expenses (excluding tax and interest, depreciation, etc.) = EBITDAIt is important to note that EBITDA ignores many factors that impact true cash flow, such as working capital, debt payments and other fixed expenses. Even so, it may be useful in terms of evaluating firms in the same industry with widely different capital structures, tax rates and depreciation policies.
См. также в других словарях:
cash basis accounting — Refers to the accounting method that recognizes revenues and expenses when cash is actually received or paid out. Bloomberg Financial Dictionary * * * cash basis accounting UK US noun [U] (also cash accounting, cash basis) ► ACCOUNTING a method… … Financial and business terms
cash basis accounting — The *recognition of *revenues and *expenses in line with related *cash movements. Cash basis accounting is not permissible for large organizations under most systems of *Generally Accepted Accounting Principles, which prefers an *accruals basis… … Auditor's dictionary
cash basis accounting — A method of accounting that reflects deductions as paid and income as received in any one tax year. That system of accounting which treats as income only cash which is actually received and as expense only cash which is actually paid out, in… … Black's law dictionary
cash basis accounting — A method of accounting that reflects deductions as paid and income as received in any one tax year. That system of accounting which treats as income only cash which is actually received and as expense only cash which is actually paid out, in… … Black's law dictionary
cash basis — Refers to the accounting method that recognizes revenues and expenses when cash is actually received or paid out. Bloomberg Financial Dictionary * * * cash basis ˈcash ˌbasis noun [singular] 1. ACCOUNTING a system of accounts in which the profit… … Financial and business terms
Cash Basis — A major accounting method that recognizes revenues and expenses at the time physical cash is actually received or paid out. This contrasts to the other major accounting method, accrual accounting, which requires income to be recognized in a… … Investment dictionary
Cash Basis Taxpayer — A taxpayer who reports income and deductions in the year that they are actually paid or received. Cash basis taxpayers cannot report receivables as income, nor deduct promissory notes as payments. The rules for cash basis taxpayers are… … Investment dictionary
cash basis — see basis 2 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. cash basis … Law dictionary
accrual basis accounting — In the context of accounting, practice in which expenses and income are accounted for as they are earned or incurred, whether or not they have been received or paid. Antithesis of cash basis accounting. Bloomberg Financial Dictionary … Financial and business terms
cash basis of accounting — receipts and payments basis Accounting based on the cash concept rather than the accruals concept. Transactions are recorded on the date that cash is received or paid out and are included in the profit and loss account in which these payments… … Accounting dictionary
cash basis — noun a method of accounting in which each item is entered as payments are received or made (Freq. 1) • Ant: ↑accrual basis • Hypernyms: ↑accounting, ↑accounting system, ↑method of accounting * * * noun : a meth … Useful english dictionary