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1 charges against revenue
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2 charges against revenue
расходы, покрываемые по счету дохода ;Англо-Русский словарь финансовых терминов > charges against revenue
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3 charges against revenue
расходы,покрываемые за счет доходаАнгло-русский словарь экономических терминов > charges against revenue
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4 charges against revenue
Универсальный англо-русский словарь > charges against revenue
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5 charges against revenue
расходы, покрываемые за счет соответствующих доходовEnglish-russian dctionary of contemporary Economics > charges against revenue
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6 charges against revenue
расходы, покрываемые за счет соответствующих доходовEnglish-russian dctionary of diplomacy > charges against revenue
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7 расходы покрываемые по счету дохода
Русско-английский большой базовый словарь > расходы покрываемые по счету дохода
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8 charge
1. n1) цена, плата2) pl расходы, издержки3) налог; сбор; начисление4) долговое обязательство; дебет6) обременение вещи; залоговое право7) обвинение8) юр. обращение взыскания9) обязанность; ответственность
- acceptance charge
- account operation charge
- accrued charges
- activity charges
- actual charges
- additional charge
- additional charges
- administration charge
- administrative charge
- admission charge
- amendment charge
- amortization charges
- average charges
- back charges
- baggage charge
- bank charge for custody of securities
- bank charges
- banking charges
- banking service charge
- baseless charges
- basic charge
- berth charge
- boatmen in charge
- cable charges
- cancellation charge
- capital charges
- carriage charges
- carrying charge
- carrying charges
- checking charges
- collecting charges
- collection charge
- collection charges
- commission charge
- commission charge for a L/C
- community charge
- constant charges
- consular charge
- container charge
- corruption charges
- crane charge
- customs-clearance charges
- daily charge
- decoration charges
- deferred charges
- delivery charge
- delivery charges
- demurrage charges
- departmental charges
- depreciation charges
- designing charges
- detention charges
- direct charges
- discharging charge
- discount charges
- discounting charges
- disinfection charge
- distribution charges
- dock charges
- documentation charges
- embezzlement charge
- emission charge
- encashment charges
- engineering charge
- establishment charges
- estimated charges
- excess charge
- excess baggage charge
- excess weight charge
- exorbitant charges
- extra charge
- extra charges
- finance charge
- financing charge
- financing charges
- fiscal charges
- fixed charge
- fixed charges
- flat charge
- floating charge
- fluctuating charges
- forwarding charges
- freight charges
- frontier charge
- general average and salvage charges
- handling charges
- haulage charges
- hauling charges
- heavy charges
- heavy lifting charges
- heavy rental charges
- hiring charge
- hotel charges
- import charge
- incidental charges
- incurred charges
- indirect charges
- industry track charges
- insurance charge
- insurance charges
- interest charge
- interest charges on capital
- issuance charge
- lading charges
- land charge
- landing charges
- late charge
- levelling charges
- lighter charges
- loading charges
- loan charges
- local charges
- lock charges
- mailing charges
- maintenance charges
- management charges
- minimum charge
- moderate charge
- monthly charge
- mortgage charges
- municipal charges
- night charge
- nonrecurring charge
- one-off charge
- one-time charge
- overhead charges
- overtime charges
- packing charges
- packaging charges
- particular charges
- penalty charge
- per diem charge
- period charges
- pollution charge
- port charges
- porterage charge
- postal charges
- prior charges
- proforma charges
- protest charge
- protest charges
- quay handling charges
- quay landing charges
- quay loading charges
- railway charge
- rate charge
- reconsigning charge
- recovery charges
- redraft charges
- reduced charge
- remittance charge
- remittance charges
- remittance charge for international money orders
- rent charges
- rental charge
- repairing charges
- reweighing charges
- river charge
- salvage charges
- securities fraud charges
- separate charge
- service charge
- service charge on a loan
- shifting charge
- shipping charges
- siding charge
- special charge
- standard charge
- standing charges
- stevedoring charge
- stevedoring charges
- storage charge
- storage charges
- storing charge
- sue charges
- supplementary charges
- surrender charge
- survey charges
- taring charges
- telephone charges
- telex charges
- terminal charges
- token charge
- towage charges
- towing charges
- transaction charge
- transhipment charge
- transit charge
- transport charges
- transportation charge
- transportation charges
- trimming charges
- trust charges
- unloading charge
- unloading charges
- valuation charges
- variable charges
- vehicle ownership charge
- veterinary charges
- waggon hire charge
- warehouse charge
- warehouse charges
- warehousing charge
- weighbridge charge
- weighing charges
- wharfage charges
- winchmen charge
- charges against revenue
- charge for admission
- charges for advertising
- charges for amortization of intangible fixed assets
- charges for carriage
- charge for cheque processing
- charge for clearance
- charge for coining
- charge for collection
- charges for conveyance
- charge for credit
- charge for cross-border funds transfer
- charge for delivery
- charges for depreciation of tangible fixed assets
- charge for engineering
- charge for excess withdrawal
- charge for freight
- charge for interest
- charge for issue of documents
- charge for noting
- charges for the opening of a L/C
- charges for overtime work
- charges for provisions for depreciation of financial fixed assets
- charges for provisions for depreciation of gold and precious metals
- charges for provisions for depreciation of investment securities
- charges for provisions for doubtful debts
- charges for public utility services
- charges for services
- charges for services and facilities
- charges forward
- charges of advertising
- charge of embezzlement
- charge on assets
- charge on imports
- charge on income
- charge on land
- charge on property
- charges forward
- charges paid in advance
- at a charge
- at extra charge
- at a moderate charge
- at no charge
- without charge
- all charges borne
- all charges deducted
- all charges included
- free of charge
- less charges
- be in charge of
- bear charges
- bill the charges
- bring on charge
- calculate charges
- collect charges
- compute charges
- defray the charges
- fix charges
- impose charges
- incur charges
- levy a charge
- levy corruption charges
- make a charge
- put on charge
- reverse charges
- take on charge2. v1) назначать цену; взимать плату3) записывать, относить на счет; дебетовать
- charge a commission
- charge a fee
- charge payment against debt
- charge up
- expenses charged forwardEnglish-russian dctionary of contemporary Economics > charge
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9 charge
1.1) назначать цену, плату; взимать3) записывать на счет; дебетовать•2.1) цена, плата2) pl расходы, издержки3) налог; сбор; начисление4) долговое обязательство; дебет5) обвинение6) обременение• -
10 charge
цена ; стоимость ; расход ; начисление ; нагрузка ; денежный иск ; долг ; отчисление ; назначить цену ; взыскивать ; покупать в кредит ; обременять ; относить на счет ; ? charge account ; ? charges against revenue ; ? all charges borne ; ? bank service c -
11 расходы, покрываемые за счёт дохода
Economy: charges against revenueУниверсальный русско-английский словарь > расходы, покрываемые за счёт дохода
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12 расходы, покрываемые за счёт соответствующих доходов
Economy: charges against revenueУниверсальный русско-английский словарь > расходы, покрываемые за счёт соответствующих доходов
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13 расходы, покрываемые по счёту дохода
Economy: charges against revenueУниверсальный русско-английский словарь > расходы, покрываемые по счёту дохода
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14 law
n1) закон; законодательство2) право3) суд; судебный процесс
- accounting law
- administrative law
- agrarian law
- anti-bribery law
- anticartel law
- anti-corruption law
- anti-money-laundering law
- antitrust law
- applicable law
- applicable tax law
- bank law
- bank confidentiality law
- bankruptcy law
- basic law
- blue sky laws
- business law
- case law
- civil law
- commercial law
- common law
- company law
- constitutional law
- consumer's law
- contract law
- contractual law
- corporate law
- criminal law
- currency law
- current tax laws
- customary law
- customs law
- design law
- distribution law
- domestic law
- draft law
- economic law
- economical law
- emergency law
- environmental laws
- equipartition law
- equity law
- established law
- exchange law
- existing law
- fiscal law
- foreign laws
- formal law
- fundamental law
- general economic laws
- governing law
- immigration law
- income tax law
- industrial relations law
- insolvency law
- international law
- international monetary law
- invention law
- inventor's law
- investment laws
- job protection laws
- judiciary law
- labour laws
- land law
- lending limitation law
- lenient law
- licence law
- local laws
- mandatory law
- marine insurance law
- maritime law
- market economy laws
- mercantile law
- merchant law
- merchant shipping law
- minimum-hour law
- minimum-wage law
- natural law
- objective laws
- Parkinson law
- patent law
- private law
- prohibitory law
- public law
- quarantine laws
- registration law
- remedial law
- resale price maintenance laws
- revenue law
- semi-legislative law
- space law
- state law
- statistical law
- statute law
- statutory law
- strike law
- stringent law
- subordinate law
- tariff law
- tax law
- taxation law
- tort law
- trademark law
- uniform law
- valuation law
- zoning laws
- laws in action
- laws in force
- law of average profit
- law of contracts
- law of corporations
- law of diminishing returns
- law of economy of time
- law of equity
- law of merchants
- law of monetary circulation
- laws of nature
- law of obligations
- laws of probability
- law of property
- law of the sea
- law of supply and demand
- law of value
- law on bankruptcy
- law on insolvency
- law on land sales
- laws on taxes and charges
- against the law
- at law
- in law
- under the law
- abide by the law
- abrogate a law
- adopt a law
- annul a law
- apply a law
- become a law
- be governed by a law
- break a law
- carry a law into effect
- circumvent antimonopoly law
- comply with a law
- effect a law
- elaborate a law
- enact a law
- enforce a law
- evade a law
- extend a law
- give effect to a law
- go beyond a law
- go to law
- implement a law
- infringe a law
- keep within a law
- lay down a law
- modify the law
- observe laws
- offend against a law
- pass a law
- put a law into effect
- put a law into force
- repeal a law
- resort to law
- respect a law
- sidestep a law
- transgress a law
- update a bankruptcy law
- veto the law
- violate a law
- violate laws on securities trading -
15 gasto
m.1 spending (dinero gastado).el gasto de energía energy consumptionel gasto educativo/militar spending on education/defense (de país)los gastos de la casa household expensescubrir gastos to cover costs, to break evenno reparar en gastos to spare no expensegastos corrientes running costgasto deducible tax-deductible expensegasto de defensa defense spendinggasto de desplazamiento relocation expenses, settling-in allowancegastos de envío postage and packinggastos fijos fixed charges o costsgastos generales general expenses, overhead costsgastos de mantenimiento maintenance costsgasto público public expendituregastos de representación entertainment allowancegastos de viaje travel expenses2 expense, expenditure, expenses, spending.3 output.pres.indicat.1st person singular (yo) present indicative of spanish verb: gastar.* * *1 expenditure, expense\gastos de mantenimiento running costs, maintenance costsgastos de representación entertainment allowance singgastos diarios daily expenses* * *noun m.expense, expenditure* * *SM1) [de dinero]la inversión nos supondría un gasto de varios millones — the investment would involve an expense o expenditure of several million
tenemos que reducir el gasto — we must cut costs o spending
gasto militar — military spending, military expenditure
gasto público — public spending, public expenditure
gasto sanitario — health spending, health expenditure
gasto social — welfare spending, welfare expenditure
gastos corrientes — [en empresa] running costs; [en la Administración] revenue expenditure sing
gastos de defensa — defence spending sing, defense spending sing (EEUU)
gastos de desplazamiento — [por viaje] travelling expenses, traveling expenses (EEUU); [por mudanza] relocation allowance sing
gastos de envío — postage and packing sing, postage and handling sing (EEUU)
gastos de transporte — [de personal] travelling expenses, traveling expenses (EEUU); [de mercancías] freight charges
gastos de viaje — travelling expenses, traveling expenses (EEUU)
gastos generales — overheads, overhead sing (EEUU)
3) [de gas] flow, rate of flow* * *masculino expense* * *= cost, expense, spending, outlay.Ex. If some records are acquired by only a limited number of libraries, it will be difficult to recoup the cost of creating and maintaining these records.Ex. At an earlier stage, the Library of Congress had decided to retain certain pre-AACR headings, in order to avoid the expense of extensive recataloguing.Ex. Whereas this proportion is dwindling as a percentage of the total budget, agricultural spending continues to rise in real terms.Ex. Educative work must continue to be publicised and libraries must make greater outlays of funds and staff.----* ahorro de gastos = savings in costs.* central de gastos = budget fund, budget head, budget heading.* compras fuera de acuerdos con proveedores = maverick spending.* con cierto gasto = at some expense.* congelar los gastos = freeze + expenditure.* contener los gastos = contain + costs.* controlar los gastos = control + costs, contain + costs.* con un gasto mínimo = at minimal expense.* con unos gastos menores = at a reduced expense.* correr con los gastos = bear + the cost(s), bear + the cost(s), pick up + the tab, pay + the piper.* corriendo con los gastos = at + Posesivo + own expense.* costear los gastos de Algo = pay + Posesivo + way.* cubrir gastos = allow for + costs, cover + costs.* dieta para gastos de manutención = per diem food allowance, per diem, expense allowance.* dinero de sobra para otros gastos = disposable income.* dinero para gastos = per diem allowance.* dinero para gastos imprevistos = cash float, petty cash.* dinero para gastos iniciales = seeding money, seed money.* dinero para gastos personales = pocket change, pocket money.* dinero para pequeños gastos = out of pocket allowance.* exceso de gastos = overrun [over-run], cost overrun.* fondo para gastos de funcionamiento = operating funds.* frenar el gasto público = curb + public spending.* gasto adicional = hidden extra.* gasto considerable = considerable expense.* gasto de dinero = expenditure of money.* gasto deducible = tax deduction, income-tax deduction.* gasto de empresa = business expense.* gasto de gestión = administration fee.* gasto descontrolado = runaway spending.* gasto desgravable = tax deduction.* gasto en comida = food bill.* gasto excesivo = overspending, overexpenditure.* gasto innecesario de = drain on.* gasto militar = military expenditure.* gasto público = public expenditure, government spending, government expenditure.* gastos = expenditure, outgoings.* gastos adicionales = overhead.* gastos + correr a cuenta de = bear + the cost(s).* gastos de alojamiento = lodging expenses, lodging costs.* gastos de avión = airfare [air fare].* gastos de calefacción = heating costs.* gastos de cancelación = cancellation fees.* gastos de capital = capital costs, capital investment, capital expenditure.* gastos de demora = demurrage.* gastos de desplazamiento = travel costs, travelling expenses, travel expenses.* gastos de envío = postage, shipping costs, shipping and handling, shipping charges.* gastos de estructura = overhead.* gastos de funcionamiento = operating costs, operating expenditure, operational costs, operating expenses, recurrent expenditure.* gastos de gestión = handling fee.* gastos de libros = book expenditure.* gastos de matrícula = tuition, registration fee(s), tuition fee(s).* gastos de refrigeración = cooling costs.* gastos de transporte = freight charges.* gastos de viaje = travelling expenses, travel expenses.* gastos directos = direct costs.* gastos en personal = staff costs.* gastos en sustitución de material = replacement costs.* gastos generales = overhead.* gastos indirectos = overhead, indirect costs.* gastos que no suponen un gran desembolso de dinero = out-of-pocket costs.* gastos varios = sundries.* hacer frente a gastos = meet + expenses.* hacer frente a un gasto = meet + cost.* incurrir en gastos = incur + costs, incur + charges, incur + expense, undertake + expenditure.* no escatimar gastos = go to + town on, lash out (on).* no reparar en gastos = go to + town on, lash out (on).* pagarse + Posesivo + propios gastos = pay + Posesivo + own way.* para cubrir gastos = on a cost-recovery basis.* partición de gastos = cost sharing [cost-sharing].* partida para gastos de funcionamiento = operating budget, operating funds.* presupuesto para gastos de funcionamiento = operating budget, operating funds.* recortar gastos = cut + expenditure, cut + expenses.* recuperar gastos = recoup + costs, recoup against + costs.* reducción de gastos = cost cutting, cost saving [cost-saving], cost reduction.* reducir gastos = cut + costs, cut + spending, make + economies, make + cuts, reduce + costs.* sin gastos = no cost(s).* sufragar gastos = meet + expenses, defray + costs.* sufragar un gasto = meet + cost.* tasa para cubrir gastos = cost-recovery fee.* tener gastos = incur + costs.* tener gastos generales = incur + overheads.* usar como gasto deducible = write off.* * *masculino expense* * *= cost, expense, spending, outlay.Ex: If some records are acquired by only a limited number of libraries, it will be difficult to recoup the cost of creating and maintaining these records.
Ex: At an earlier stage, the Library of Congress had decided to retain certain pre-AACR headings, in order to avoid the expense of extensive recataloguing.Ex: Whereas this proportion is dwindling as a percentage of the total budget, agricultural spending continues to rise in real terms.Ex: Educative work must continue to be publicised and libraries must make greater outlays of funds and staff.* ahorro de gastos = savings in costs.* central de gastos = budget fund, budget head, budget heading.* compras fuera de acuerdos con proveedores = maverick spending.* con cierto gasto = at some expense.* congelar los gastos = freeze + expenditure.* contener los gastos = contain + costs.* controlar los gastos = control + costs, contain + costs.* con un gasto mínimo = at minimal expense.* con unos gastos menores = at a reduced expense.* correr con los gastos = bear + the cost(s), bear + the cost(s), pick up + the tab, pay + the piper.* corriendo con los gastos = at + Posesivo + own expense.* costear los gastos de Algo = pay + Posesivo + way.* cubrir gastos = allow for + costs, cover + costs.* dieta para gastos de manutención = per diem food allowance, per diem, expense allowance.* dinero de sobra para otros gastos = disposable income.* dinero para gastos = per diem allowance.* dinero para gastos imprevistos = cash float, petty cash.* dinero para gastos iniciales = seeding money, seed money.* dinero para gastos personales = pocket change, pocket money.* dinero para pequeños gastos = out of pocket allowance.* exceso de gastos = overrun [over-run], cost overrun.* fondo para gastos de funcionamiento = operating funds.* frenar el gasto público = curb + public spending.* gasto adicional = hidden extra.* gasto considerable = considerable expense.* gasto de dinero = expenditure of money.* gasto deducible = tax deduction, income-tax deduction.* gasto de empresa = business expense.* gasto de gestión = administration fee.* gasto descontrolado = runaway spending.* gasto desgravable = tax deduction.* gasto en comida = food bill.* gasto excesivo = overspending, overexpenditure.* gasto innecesario de = drain on.* gasto militar = military expenditure.* gasto público = public expenditure, government spending, government expenditure.* gastos = expenditure, outgoings.* gastos adicionales = overhead.* gastos + correr a cuenta de = bear + the cost(s).* gastos de alojamiento = lodging expenses, lodging costs.* gastos de avión = airfare [air fare].* gastos de calefacción = heating costs.* gastos de cancelación = cancellation fees.* gastos de capital = capital costs, capital investment, capital expenditure.* gastos de demora = demurrage.* gastos de desplazamiento = travel costs, travelling expenses, travel expenses.* gastos de envío = postage, shipping costs, shipping and handling, shipping charges.* gastos de estructura = overhead.* gastos de funcionamiento = operating costs, operating expenditure, operational costs, operating expenses, recurrent expenditure.* gastos de gestión = handling fee.* gastos de libros = book expenditure.* gastos de matrícula = tuition, registration fee(s), tuition fee(s).* gastos de refrigeración = cooling costs.* gastos de transporte = freight charges.* gastos de viaje = travelling expenses, travel expenses.* gastos directos = direct costs.* gastos en personal = staff costs.* gastos en sustitución de material = replacement costs.* gastos generales = overhead.* gastos indirectos = overhead, indirect costs.* gastos que no suponen un gran desembolso de dinero = out-of-pocket costs.* gastos varios = sundries.* hacer frente a gastos = meet + expenses.* hacer frente a un gasto = meet + cost.* incurrir en gastos = incur + costs, incur + charges, incur + expense, undertake + expenditure.* no escatimar gastos = go to + town on, lash out (on).* no reparar en gastos = go to + town on, lash out (on).* pagarse + Posesivo + propios gastos = pay + Posesivo + own way.* para cubrir gastos = on a cost-recovery basis.* partición de gastos = cost sharing [cost-sharing].* partida para gastos de funcionamiento = operating budget, operating funds.* presupuesto para gastos de funcionamiento = operating budget, operating funds.* recortar gastos = cut + expenditure, cut + expenses.* recuperar gastos = recoup + costs, recoup against + costs.* reducción de gastos = cost cutting, cost saving [cost-saving], cost reduction.* reducir gastos = cut + costs, cut + spending, make + economies, make + cuts, reduce + costs.* sin gastos = no cost(s).* sufragar gastos = meet + expenses, defray + costs.* sufragar un gasto = meet + cost.* tasa para cubrir gastos = cost-recovery fee.* tener gastos = incur + costs.* tener gastos generales = incur + overheads.* usar como gasto deducible = write off.* * *expenseun gasto innecesario an unnecessary expenselos gastos de la casa household expensestoma este dinero para tus gastos have this money for your expensesel arreglo supondría un gasto de medio millón it would cost half a million to repairnos hemos metido en muchos gastos we've incurred a lot of expenseeste mes he tenido muchos gastos this has been an expensive month for me o I've spent a lot of money this monthtuvo que pagar los gastos del juicio she had to pay the legal costsno me compensa el gasto de tiempo it isn't worth my while spending the time on itrestringir gastos to limit expenditurecubrir (los) gastos to cover (the) costsgastos de defensa defense spendingCompuestos:el gasto público public expenditurempl bank charges (pl)● gastos de comunidad or (CS) comunesmpl service chargempl operating costs (pl)mpl lobbying expenses (pl)mpl maintenance costs (pl)mpl legal costs (pl)mpl advertising costs (pl)mpl expenses (pl)mpl public health expenditure o costsmpl insurance costs (pl)mpl freight charges (pl)mpl travel expenses (pl)● gastos fijos or estructuralesmpl overheads (pl)mpl general expenses (pl)* * *
Del verbo gastar: ( conjugate gastar)
gasto es:
1ª persona singular (yo) presente indicativo
gastó es:
3ª persona singular (él/ella/usted) pretérito indicativo
Multiple Entries:
gastar
gasto
gastar ( conjugate gastar) verbo transitivo
1 ( consumir)
gasto algo en algo to spend sth on sth
2 (desperdiciar, malgastar) ‹dinero/tiempo/energía› to waste
3 ( desgastar) ‹ropa/zapatos› to wear out;
‹ tacones› to wear down
4 (fam) (llevar, usar) ‹ropa/gafas› to wear;
5 ‹ broma› to play;◊ le gastoon una broma they played a joke o trick on him
gastarse verbo pronominal
1 ( enf) ‹ dinero› to spend
2 [pilas/batería] to run down;
3 [ropa/zapatos] ( desgastarse) to wear out
4 ( enf) (fam) ( tener) to have;◊ se gasta un genio … he has a terrible temper!
gasto sustantivo masculino
expense;
este mes he tenido muchos gastos this has been an expensive month for me;
el gasto público public expenditure;
gastos de correo postage;
gastos de envío postage and handling (AmE) o (BrE) packing
gastar verbo transitivo
1 (dinero, tiempo) to spend
(gasolina, energía) to consume
2 (desperdiciar) to waste
3 (terminar) to use up
4 (emplear, usar) (ropa, gafas, zapatos) to wear: gasta papel de cartas azul, he uses blue writing paper
5 le gastaron una broma, they played a joke on him
♦ Locuciones: gastarlas, to behave, act: procura no llevarte mal con el jefe, que no sabes como las gasta, tread carefully with the boss until you find out what sort of person she is
gasto sustantivo masculino
1 (cantidad de dinero) expenditure
(más en pl) gastos, expenses: este dinero es para tus gastos, this is your pocket money
comprarle libros es un gasto inútil, it's just not worth buying him books
casi no ganamos para cubrir gastos, we just don't earn enough to cover our expenses
no te preocupes, yo corro con los gastos, don't worry, I'll deal with the bills
gastos fijos, fixed costs
gastos imprevistos, unforeseen expenses
2 (uso, consumo) tenemos mucho gasto de luz, we consume a lot of electricity
' gasto' also found in these entries:
Spanish:
comprobante
- derroche
- desperdicio
- extra
- imprevista
- imprevisto
- papelería
- permitirse
- respetable
- salida
- sangría
- desembolso
- disparatado
- gastar
- insostenible
- moderar
- suprimir
English:
anticipate
- cover
- curtail
- expenditure
- expense
- extravagance
- face
- halve
- meet
- prank
- precedence
- restraint
- winnings
- size
- spending
* * *gasto nm[dinero gastado] spending; [costo] expense;el gasto de energía energy consumption;el gasto educativo/militar [de país] spending on education/defence;los gastos de la casa household expenses;mis padres me dan dinero para mis gastos my parents give me pocket money;correr con los gastos (de algo) to meet o bear the cost (of sth), to pay (for sth);cubrir gastos to cover costs, to break even;no reparar en gastos to spare no expensegastos de aduana customs charges;gastos de alojamiento accommodation allowance;Fin gasto amortizable capitalized expense; CSur gastos comunes service charge;gastos de comunidad service charge;Com gastos corrientes running costs; Fin gasto deducible tax-deductible expense;gastos de desplazamiento relocation expenses, settling-in allowance;Com gastos diversos sundries;gastos de envío [entre empresas] shipping charges;[personales] postage and Br packing o US handling; Com gastos de explotación operating costs; Com gastos fijos fixed charges o costs; [en una casa] overheads;gastos financieros financing charges;Com gastos generales overheads, overhead costs; Fin gastos de gestión handling charges;gastos de mantenimiento maintenance costs;gastos de personal personnel expenses, staffing costs;gasto público public o government expenditure;gastos de representación entertainment allowance o expenses;Fin gastos de tramitación handling charges;gastos de transporte freight charges, transport costs;gastos de viaje travelling expenses* * *m expense;gastos expenses;meterse en gastos spend money;cubrir gastos cover one’s costs, break even;* * *gasto nm1) : expense, expenditure2) deterioro: wear3)gastos indirectos : overhead* * *gasto n1. (dinero) expense2. (de electricidad, agua, energía, etc) consumption -
16 recuperar gastos
(v.) = recoup + costs, recoup against + costsEx. It is likely that charges will continue to be levied at a level which will recoup the full economic costs of the service provided.Ex. The largest revenue earners were those museums where money was assigned directly back to the service department to offset or recouped against costs.* * *(v.) = recoup + costs, recoup against + costsEx: It is likely that charges will continue to be levied at a level which will recoup the full economic costs of the service provided.
Ex: The largest revenue earners were those museums where money was assigned directly back to the service department to offset or recouped against costs. -
17 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.———————————————————————————————————————— -
18 Aufwand
Aufwand m 1. FIN expense (Finanzbuchhaltung); 2. GEN, RW, STEUER expense; 3. WIWI cost, expenditure • als Aufwand in der Gewinn- und Verlustrechnung verbuchen BANK, RW charge to the profit and loss account • als Aufwand verbucht RW expensed • als Aufwand verrechnen RW charge against the operations of an accounting period, charge as present operating cost, charge as an expense* * *m 1. < Finanz> Finanzbuchhaltung expense; 2. <Geschäft, Rechnung, Steuer> expense; 3. <Vw> cost, expenditure ■ als Aufwand verbucht < Rechnung> expensed ■ als Aufwand verrechnen < Rechnung> charge against the operations of an accounting period, charge as present operating cost, charge as an expense* * *Aufwand
expenditure, expense, outlay, cost[s], (Luxus) extravagance, luxury;
• ohne Aufwand without circumstance (any great outlay);
• aktivierungspflichtiger Aufwand capital expenditure;
• außerordentlicher Aufwand sundry expenditure;
• betriebsfremder Aufwand non-operating expenses, income deductions;
• bürokratischer Aufwand bureaucratic expenditure;
• erfolgswirksamer Aufwand revenue expenditure;
• großer Aufwand large expenditure;
• großer technischer Aufwand major engineering;
• kapitalisierter Aufwand capitalized expenses;
• an der Grenze der Wirtschaftlichkeit liegender Aufwand marginal costs;
• neutraler Aufwand (Bilanz) other (income) deductions;
• ruinöser Aufwand ruinous expenditure;
• sonstiger Aufwand (Bilanz) other charges;
• übermäßiger Aufwand extravagant expenses;
• unnützer Aufwand waste;
• zukünftiger future expense;
• zusammengefasster Aufwand pool of expenditure;
• Aufwand an Arbeitskraft consumption of labo(u)r power;
• Aufwand für das Erziehungswesen education expenditure;
• Aufwand der Gemeinden local expenditure (US);
• Aufwand der öffentlichen Hand government spending;
• Aufwand für eine Hausangestellte cost of domestic services;
• Aufwand für Nettoeinkünfte net revenue expenditure;
• Aufwand-Nutzen input-output;
• Aufwand vor Produktionsaufnahme preparation expense;
• Aufwand für die Raumfahrt space outlays;
• Aufwand für Steuern von Einkommen, Ertrag und Vermögen expenditure for taxes on income, earnings and property;
• Aufwand für Wertpapierbesitz security expense;
• Aufwand der gewerblichen Wirtschaft für Bauleistungen non-residential building outlay;
• unnützer Aufwand an Zeit waste of time;
• über Aufwand abrechnen to expense;
• großen Aufwand treiben to live in state (at rack and manger), to spend a great deal;
• keinen Aufwand treiben to live in a small way;
• unnützen Aufwand treiben to throw (fling) one’s money away. -
19 servicio
m.1 service.hubo que recurrir a los servicios de un abogado we had to use the services of a lawyerservicio discrecional private serviceservicio a domicilio home delivery serviceservicio de habitaciones room serviceservicio de inteligencia intelligence serviceservicio militar military serviceservicios mínimos skeleton serviceservicio de paquetería parcel serviceservicio posventa after-sales serviceservicio público public serviceservicio secreto secret servicelos servicios sociales the social services2 service (funcionamiento).entrar en servicio to come into service3 duty (turno).estar de servicio to be on duty4 servants (servidumbre).servicio doméstico domestic help5 toilet (WC) (peninsular Spanish).¿dónde están los servicios? where are the toilets?, where's the bathroom? (United States)6 services (economics).7 serve, service (sport).8 favor, favour, service, accommodation.9 rest room, restroom, toilet room, bathroom.10 utility, public utility.11 usefulness, workability, service, helpfulness.12 table setting.pres.indicat.1st person singular (yo) present indicative of spanish verb: serviciar.* * *1 (gen) service3 (juego, conjunto) set4 (favor) service, favour (US favor)5 DEPORTE service, serve\entrar en servicio to come into serviceestar al servicio de alguien to be at somebody's serviceestar de servicio to be on dutyhacer servicio / prestar servicio to do a favour (US favor)hacer un flaco servicio familiar to do more harm than goodponer en servicio to put into operationprestar servicio to serveservicio incluido service charge includedservicio a domicilio home delivery serviceservicio de urgencias emergency serviceservicio militar military serviceservicios públicos public services, utilities* * *noun m.1) service2) serve•* * *SM1) (=ayuda, atención)a) [a empresa, país] service•
al servicio de, un agente secreto al servicio de la Corona — a secret agent in the service of the Crown•
estar de servicio — to be on dutyestar de servicio de guardia — (Mil) to be on guard duty
b) [a cliente] serviceservicio a domicilio — we deliver, home delivery service
c) [de tren, autobús] serviceservicio a bordo — [en avión] in-flight services pl ; [en barco, tren] services on board pl
servicio de información, servicio de inteligencia — intelligence service
servicio de orden — [en manifestación] stewards pl, marshals pl
servicio de préstamo a domicilio — lending facility, home lending service
estación 1)servicios mínimos — minimum service sing, skeleton service sing
2) (=funcionamiento)•
estar en servicio — to be in service•
entrar en servicio — to come o go into service•
fuera de servicio — out of service•
poner en servicio — to put into serviceestá previsto poner en servicio una segunda pista de aterrizaje — there are plans to open a second runway, there are plans to put a second runway into operation o service
3) (=beneficio) servicees un abrigo viejo, pero me hace mucho servicio — it's an old coat, but I get a lot of use out of it
•
hacer un flaco servicio a algn — to do sb a disservice4) (Mil) (tb: servicio militar) military service5) [en un hospital] department"servicio de pediatría" — "paediatric department"
servicio de urgencias — accident and emergency department, casualty department
6) pl servicios (Econ) public services7) (=retrete público) toilet, washroom (EEUU), restroom (EEUU)¿dónde están los servicios? — where are the toilets?
8) [en la mesa]a) [para cada comensal]faltan dos servicios — we are two places o settings short
b) (=juego) setservicio de café — coffee set, coffee service
servicio de té — tea set, tea service
9) (=servidumbre) (tb: servicio doméstico) (=personas) servants pl ; (=actividad) service, domestic service•
escalera de servicio — service staircase•
puerta de servicio — tradesman's entrance10) (Tenis) serve, serviceromper el servicio de algn — to break sb's serve o service
11) (Rel) service12) (Econ) [de una deuda] servicing13) LAm [de un automóvil] servicele toca el servicio a los 3.000km — it's due (for) a service after 3000km
* * *1)a) ( acción de servir) serviceservicio permanente or de 24 horas — round-the-clock o 24-hour service
b) ( favor) favor*, serviceme prestó un servicio inestimable — she did me a really good turn o a very great service
c) servicios masculino plural ( asistencia) services (pl)2)a) ( funcionamiento) service, usehan puesto en servicio el nuevo andén — the new platform is now in use o is now open
¿cuándo entra en servicio la nueva estación depuradora? — when is the new purifying plant coming into operation o service?
b) ( sistema) service3)a) ( en hospital) departmentservicio de urgencias — accident and emergency department, casualty department
b) servicios masculino plural (Econ) public services (pl)4) (en restaurante, hotel)a) ( atención al cliente) serviceb) ( propina) service (charge)5) ( servidumbre)habitación or cuarto de servicio — servant's quarters (frml), maid's room
6) (Mil) service7) ( retrete) restroom (AmE), bathroom (esp AmE), toilet (esp BrE)8)a) ( juego de loza)servicio de té — tea service o set
b) ( juego de cubiertos) set of cutlery; ( cubierto para cada comensal)9) ( en tenis) service, serve10) (Relig) service11) (AmL) (Auto) service* * *1)a) ( acción de servir) serviceservicio permanente or de 24 horas — round-the-clock o 24-hour service
b) ( favor) favor*, serviceme prestó un servicio inestimable — she did me a really good turn o a very great service
c) servicios masculino plural ( asistencia) services (pl)2)a) ( funcionamiento) service, usehan puesto en servicio el nuevo andén — the new platform is now in use o is now open
¿cuándo entra en servicio la nueva estación depuradora? — when is the new purifying plant coming into operation o service?
b) ( sistema) service3)a) ( en hospital) departmentservicio de urgencias — accident and emergency department, casualty department
b) servicios masculino plural (Econ) public services (pl)4) (en restaurante, hotel)a) ( atención al cliente) serviceb) ( propina) service (charge)5) ( servidumbre)habitación or cuarto de servicio — servant's quarters (frml), maid's room
6) (Mil) service7) ( retrete) restroom (AmE), bathroom (esp AmE), toilet (esp BrE)8)a) ( juego de loza)servicio de té — tea service o set
b) ( juego de cubiertos) set of cutlery; ( cubierto para cada comensal)9) ( en tenis) service, serve10) (Relig) service11) (AmL) (Auto) service* * *servicio11 = toilet, washroom, bathroom, restroom [rest room], lavatory, public toilet, little boys room, little girls room, loo.Ex: Such things as the minimum room temperature within one hour of starting work, the adequacy of light and ventilation, toilet provision, fire regulations and exits are all well covered in considerable detail.
Ex: The library office is in the basement, 'downstairs' as it is euphemistically referred to, along with a staff lounge, the washrooms, heating equipment, and electrical and janitor's closets.Ex: This article presents a brief guide to collection development in the area of renovating kitchens and bathrooms = This artículo presenta una guía breve para el desarrollo de la colección en los temas relacionados con la reforma de cocinas y cuartos de baño.Ex: Airport restrooms have become popular meeting places for men looking for sexual trysts with other men.Ex: One very elementary kind of invitation might be the introduction of lavatories in public libraries: a facility to be found in department stores, which are interested in service to valued customers.Ex: This paper presents arguments for and against libraries in the USA having condom dispensing machines in their public toilets.Ex: When I went to the little boys/girls room to relieve myself I was suprised to see the amount of loo rolls stashed in the corner.Ex: When I went to the little boys/ girls room to relieve myself I was suprised to see the amount of loo rolls stashed in the corner.Ex: Early on on a Friday night and three of the loos were out of order, the floor was covered in a layer of rancid water and it stank to high heaven.* servicios de señoras = women's room.servicio22 = capability, facility, feature, service, servicing, utility, service charges, service facility.Ex: DOBIS/LIBIS contains a so-called 'help' capability.
Ex: Apart from this additional facility Double-KWIC indexes have most of the facilities, features and drawbacks of KWIC and KWOC indexes.Ex: Electronic Maildrop is an online document ordering feature, where documents can be ordered from various suppliers.Ex: 'All aboard the orientation express' is a programme to introduce children to the services provided by the library and teach them to use the microfiche catalogue.Ex: There was also the difficulty that inter-departmental servicing was not undertaken in a co-operative, sharing, spirit.Ex: Situations where subdivisions might have had some utility are served by the co-ordination of index terms at the search stage.Ex: These prices include breakfast (full buffet including a large selection of hot and cold entrees, salads, cheeses, pastries, etc.) and all service charges.Ex: The author offer guidelines for managers and policy makers to aid the process of planning the establishment of data service facilities in a library.* abandonar los servicios de Alguien = drop out.* adscripción en comisión de servicios = secondment.* agencia de servicios = service agency.* al servicio de = at the service of.* al servicio de la nación = uniformed.* a + Posesivo + servicio = at + Posesivo + service.* arma de servicio = service weapon.* bibliotecario de servicios técnicos = technical services librarian.* bibliotecario encargado de los servicios dirigidos a la comunidad = community services librarian.* bibliotecario en servicios mínimos = duty librarian.* bienes y servicios = goods and services.* buscar los servicios de = engage.* calidad de los servicios = service quality.* calidad del servicio = service quality.* calidad en el servicio = quality performance, performance quality.* callejón de servicio = service road.* cambiar de servicio = churn.* cambio de servicio = churn.* carta de servicios = service offer.* centrado en el servicio = service-focused.* cobro de servicios = fee services.* cobro por servicios = fee services, fee for services.* cobro por servicios prestados = fee for services.* comercializar un servicio = market + service, broker + service.* conceder comisión de servicios = second.* Consejo de los Servicios de Biblioteconomía y Documentación (LISC) = Library and Information Services Council (LISC).* contratar los servicios de Alguien = enrol [enroll -USA].* convocatoria de oferta de servicios = invitation to tender (ITT).* dar servicio = service.* dar un servicio = do + service.* dedicado al servicio = service-oriented.* departamento de servicios técnicos = technical services department.* de servicio = on duty, on call.* de servicio a la sociedad = public-spirited.* de servicio al usuario = client-serving.* dirigir un servicio = run + service.* División de Servicios Bibliográficos de la Biblioteca Británica (BLBSD) = British Library Bibliographic Services Division (BLBSD).* empresa de servicios = service organisation, service agency, service company.* empresa de servicios de información = information broker, broker, information broking.* empresa de servicio social = social utility.* empresa de servicios públicos = public utility, utility company.* en comisión de servicios = seconded.* estación de servicio = gas station, petrol station, service station, gasoline station.* estando de servicio = while on the job.* ética de servicio = service ethic.* externalización de servicios = outsourcing [out-sourcing], externalisation of services.* falto de servicios = underserved.* fuera de servicio = off-duty, decomissioned, out of commission.* función de servicio = service function.* hueco de servicio = service core.* impuesto de bienes y servicios = goods and services tax.* industria de servicios = service industry.* industria de servicios financieros, la = financial services industry, the.* instalar un servicio = mount + service.* jefe de los servicios de información = chief information officer (CIO).* jefe del servicio de catalogación = cataloguing head.* jefe del servicio de referencia = reference head.* libre de servicio = off-duty.* montar un servicio = mount + service.* oferta de servicios = service provision, service offer.* oficial de servicio = duty officer.* ofrecer servicio = service.* ofrecer un servicio = operate + service, provide + service, do + service.* orientado al servicio de la gente = people-centred, people-centric.* orientado al servicio de las personas = people-centred.* orientado hacia el servicio = service orientated, service-focused.* orientar un servicio hacia = target + service.* período de servicio = tour of duty.* personal de servicios = service worker.* personas faltas de servicios, las = underserved, the.* por todo el servicio = service-wide.* prestación de servicios = service delivery.* prestar un servicio = operate + service, provide + service, render + service, give + service to, deliver + service, deliver + value, produce + the goods, do + service.* prestar un servicio a los usuarios = serve + patrons.* profesional dedicado al servicio = service professional.* profesional dedicado a prestar un servicio a la población = service professional.* profesión dedicada al servicio = service profession.* profesión dedicada al servicio de otros = helping profession.* profesión dedicada a prestar un servicio a la población = service profession.* promover un servicio = launch + service.* proveedor de servicios = service supplier, service provider.* proveedor de servicios de Internet = Internet provider.* Proveedor de Servicios de Internet (ISP) = ISP (Internet Service Provider).* punto de servicio = service point.* responsable del servicio de emergencias = emergency official.* responsable del servicio de referencia = reference administrator.* separación de servicios = unbundling.* servicio a domicilio = home delivery.* servicio a través de terceros = third-party service.* servicio a uno mismo = self-service.* servicio auxiliar de apoyo familiar = respite care.* servicio bibliográfico = bibliographic service, bibliographic utility.* servicio bibliotecario = library facility, library service.* servicio bibliotecario mediante pago = fee-based library service.* servicio bibliotecario penintenciario = prison library service.* servicio central = main site service.* servicio centralizado de control de publicaciones seriadas = consolidation service.* servicio comercial = commercial service, commercial vendor, charged service.* servicio comunitario = community service.* servicio de acceso público = public delivery service.* servicio de acompañante = escort service.* servicio de actualización permanente = current awareness, current-awareness service.* servicio de adquisiciones = acquisition routines, acquisition(s) service.* servicio de aduanas = customs and excise agency.* servicio de alerta = alert service.* servicio de aparcacoches = valet parking.* servicio de apoyo = backup service, support service.* servicio de asesoramiento = consulting service, counselling service, advisory service.* servicio de asesoramiento jurídico = legal aid service.* servicio de asistencia = provider service.* servicio de atención = advisory service.* servicio de atención al cliente = customer service, service department.* servicio de atención al cliente en su propio automóvil = drive-through (drive-thru).* servicio de atención al cliente por teléfono = call centre.* servicio de atención de día = day care.* servicio de autobuses = bus service.* servicio de ayuda = help desk [helpdesk], help facility.* servicio de búsqueda = search service.* servicio de canguros = baby-sitting service.* servicio de catalogación = cataloguing service.* servicio de compañía = escort service.* servicio de compra por televisión = teleshopping service.* servicio de compras = acquisition(s) service.* servicio de conexión a las redes = networking service.* servicio de correo = mail service.* servicio de correo electrónico = electronic mail service.* servicio de correos = postal service.* servicio de cuidado de día = day care.* servicio de difusión selectiva de la información = SDI service.* servicio de directorios = directory service.* servicio de distribución = host service.* servicio de documentación = documentation service.* servicio de emergencia = emergency service.* servicio de entrega de documentos = document delivery service (DDS).* servicio de envío = turnaround.* Servicio de Envío de Artículos Originales (OATS) = Original Article Tearsheet Service (OATS).* servicio de extensión bibliotecaria = outreach service, library extension work, extension service, outreach programme, reach out.* servicio de fotocopia = copying facilities.* servicio de fotocopias = photocopying service.* servicio de fotodocumentación = photocopying service.* servicio de habitaciones = room service.* servicio de impresión = offline print facility.* servicio de indización = indexing service.* servicio de indización de publicaciones periódicas = periodicals indexing service.* servicio de indización y resumen = indexing and abstracting service.* servicio de información = alerting device, information service, information delivery service, information utility.* servicio de información al consumidor = Consumer Advice Centre (CAC), consumer advisory service.* servicio de información ciudadana = community information service.* servicio de información electrónica = electronic information service.* servicio de información en línea = online information service.* servicio de información local = local information service.* servicio de información sectorial = sectoral information service.* servicio de informática = computing service.* servicio de inteligencia = intelligence community, intelligence agency.* servicio de jurado = jury duty.* servicio de libros a domicilio = homebound service.* servicio de limpieza = janitorial services.* servicio de mantenimiento técnico = support service.* servicio de mensajería = courier service.* servicio de microfilmación = microfilm service, microfilming service.* servicio de noticias = news service.* servicio de novedades = news alerts.* servicio de novedades a través del correo electrónico = e-mail alert.* servicio de orientación = referral service, advisory service.* servicio de orientación al lector = readers' advisory service point, readers' advisory service.* servicio de petición de documentos = document delivery service (DDS).* servicio de preparación = training facility.* servicio de préstamo = lending service, loaner service.* servicio de préstamo a domicilio = home lending service.* servicio de préstamo de documentos = document delivery service (DDS).* servicio de préstamo interbibliotecario = interlending service.* servicio de recuperación en línea = online retrieval service.* servicio de referencia = reference desk, reference service, enquiry service.* Servicio de Referencia Asistido por Ordenador (MARS) = MARS (Machine Assisted Reference Service).* servicio de referencia bibliotecario = library reference service.* servicio de referencia electrónica = electronic reference service [e-reference service].* servicio de referencia en vivo = live reference.* servicio de referencia por correo electrónico = electronic mail reference service.* servicio de registros MARC, el = MARC service, the.* servicio de reparto con furgoneta = van delivery service.* servicio de respuesta = turnaround.* servicio de restauración = caterer.* servicio de resúmenes = abstracting service.* servicio de salud pública = health service.* servicio de seguridad = security service.* servicio de suministro de documentos = document delivery service (DDS).* servicio de telefonía móvil = mobile telephone service, mobile phone service.* servicio de transferencia de documentos = document delivery service (DDS).* servicio de única ventanilla = one-stop service.* servicio doméstico = cleaning lady, domestic service, housekeeper.* servicio en la Guardia Nacional = National Guard duty.* servicio en línea = online service.* servicio especial de autobuses = bus shuttle service, bus shuttle, shuttle bus service, shuttle bus.* servicio especial de transporte = shuttle, shuttle service.* servicio exhaustivo = service in-depth.* servicio extra = frill.* servicio funerario = funeral service.* servicio gratis = frill.* servicio gratuito = free service.* servicio las 24 horas = 24 hour(s) service, 24 hour(s) service.* servicio médico = medical care, medical aid, medical assistance.* servicio meteorológico = meteorological service.* servicio metereológico = weather bureau, weather service.* servicio militar = military service, soldiering.* servicio militar obligatorio = conscription, compulsory military service, draft, the, military draft.* servicio nacional = domestic service.* servicio no incluido = hidden extra.* servicio postal = postal service, postal delivery service.* servicio postventa = after-sales service.* servicio público = amenity, public service, public utility, utility service.* servicio regional de sanidad = hospital board.* servicio relacionado con los libros = book service.* servicio religioso = ceremonial service.* servicio remoto = remote service.* servicios a lectores = readers' services.* servicios a los estudiantes = student services.* servicio sanitario = health service.* servicios automatizados = automation capabilities.* servicios básicos = amenities.* servicios bibliotecarios = library provision.* servicios bibliotecarios para jóvenes = youth services.* servicios bibliotecarios para los marginados = library services to the disadvantaged.* servicios bibliotecarios para los sordos = library services for the deaf.* servicios complementarios = added-value services.* servicios de asistencia = remedial services.* servicios de atención al estudiante = student services.* servicios de autopista = highway facilities.* servicios de cafetería = food services.* servicios de documentos secundarios = secondary services.* servicios de emergencia = emergency assistance.* servicios de extensión bibliotecaria = library outreach.* servicios de información = Information and Referral services.* servicios de información bibliográfica = bibliographical services.* servicios de información y referencia = I&R services (Information and Referral).* servicios de red de valor añadido (VANS) = value added network services (VANS).* servicios de trenes = rail facilities.* servicios mínimos = skeleton staff.* servicio social = social service.* servicio social sustitutorio = community service.* servicios orientados hacia el usuario final = end-user services.* servicios para adultos = adult services.* servicios sociales = human services, welfare services.* Servicios Técnicos y de Recursos para la Biblioteca (LRTS) = LRTS (Library Resources and Technical Services).* servicio técnico = technical service, technical support, tech support.* servicio telefónico = telephone service.* servicio universal = universal service.* servicio valioso = yeoman service.* solicitar un servicio = call on/upon + service.* suplemento por servicio = service charges.* suspender un servicio = withdraw + service.* tiempo fuera de servicio = downtime.* tipo de servicio = style of service.* trabajo de préstamo de servicios = service job.* un servicio las 24 horas = a 24-hour service.* valor afectivo del servicio = affect of service.* vender un servicio = market + service.* vía de servicio = service road.* * *A1 (acción de servir) servicea partir del próximo lunes estaremos a su servicio en nuestro nuevo local from next Monday we will be open for business at our new premisesdurante la guerra prestó servicio como médico en el frente during the war he served as a doctor at the frontle regalaron un reloj cuando cumplió 20 años de servicio he was given a watch when he completed 20 years' serviceestoy de servicio I'm on dutyun policía libre de servicio an off-duty policeman[ S ] servicio permanente or de 24 horas round-the-clock o 24-hour service2 (favor) favor*, serviceal despedirte te hizo un gran servicio he did you a great service o favor by firing you ( colloq)me prestó un servicio inestimable recomendándome para el trabajo she did me a really good turn o a very great service by recommending me for the jobme ofreció sus servicios muy amablemente he kindly offered me his servicespasó a prestar sus servicios como asesor legal he went on to work as a legal adviserrecurrieron a los servicios de un abogado conocido they sought the advice of a well-known lawyerles agradecemos los servicios prestados we would like to thank you for all your work o helpCompuestos:(home) delivery servicecustomer servicesupport servicescatering service(de datos, detalles) information service; ( Mil) intelligence serviceintelligence servicecleaning service ( BrE)stewards (pl), marshals (pl)prevention servicesecurity servicetrain service≈ coastguard servicediplomatic service( Esp) memorandumafter-sales servicepublic servicesecret servicempl news services (pl)mpl minimum o skeleton servicesocial services (pl)B1 (funcionamiento) service, usehan puesto en servicio el nuevo andén the new platform is now in use o is now open¿cuándo entra en servicio la nueva estación depuradora? when is the new purifying plant coming into operation o service?han suspendido el servicio hasta nuevo aviso (the) service has been interrupted until further notice[ S ] fuera de servicio out of service2 (sistema) serviceservicio de teléfonos telephone serviceservicio de trenes train servicetodos los servicios all the main servicesel servicio de la línea 19 es pésimo the number 19 is a terrible serviceC1 (en un hospital) departmentservicio de ginecología gynecology departmentservicio de urgencias accident and emergency department, casualty department ( BrE)es jefe del servicio de cirugía he is the chief surgeonuna empresa del sector servicios a company in the public service sectorD (en un restaurante, hotel)1 (atención) serviceuna excelente carta y un servicio esmerado an excellent menu and impeccable service2 (propina) service, service charge[ S ] servicio e impuestos incluidos tax and service includedno nos han cobrado el servicio they haven't charged for serviceE(servidumbre): sólo hablan de los problemas del servicio all they talk about is the problems of having servantsse quedaron sin servicio they were left without any domestic helpescalera de servicio service staircaseentrada de servicio tradesmen's entrancehabitación or cuarto de servicio servant's quarters (pl) ( frml), maid's roomCompuesto:siempre ha trabajado en servicio doméstico he has always worked in domestic service, he has been in service all his lifelas habitaciones destinadas al servicio doméstico the servants' quartersF ( Mil) serviceestar en servicio to be in serviceCompuestos:active servicemilitary serviceaquí no hay servicio militar obligatorio there is no compulsory military service hereG¿los servicios, por favor? can you tell me where the washrooms are, please?, can you tell me where the ladies'/gents' is please? ( BrE)2 (orinal) chamber potH1 (de cubiertos) set of cutlery o flatware ( AmE)(de loza): servicio de café coffee setservicio de té tea service o seteste juego no tiene servicio de pescado there are no fish knives in this canteen o set2 (individual) piecevajilla de doce servicios twelve-piece dinner serviceI (en tenis) service, serveservicio de Fortín Fortín to servetiene que mejorar su servicio she needs to work on her serveK ( Agr) serviceL ( Relig) service* * *
servicio sustantivo masculino
1
estar de servicio [policía/bombero] to be on duty;
servicio público public service;
servicios informativos broadcasting services (pl)
c)
me ofreció sus servicios he offered me his services
2 ( funcionamiento) service, use;
han puesto en servicio el nuevo andén the new platform is now in use o is now open
3 ( en hospital) department;
4 (en restaurante, hotel)
5 ( servidumbre):
cuarto de servicio servant's quarters ;
(frml), maid's room;
( personas) servants (pl), domestic staff
6 (Mil) service;
7 ( retrete) restroom (AmE), bathroom (esp AmE), toilet (esp BrE)
8 ( en tenis) service, serve
9 (Relig) service
(AmL) (Auto) service
servicio sustantivo masculino
1 service
estar de servicio, to be on duty
servicio a domicilio, delivery service
servicio doméstico, domestic service
servicio militar, military service
fuera de servicio, out of order
2 (utilidad) use: esa mesita me hace mucho servicio, this table is very useful
3 (conjunto) en esta mesa falta un servicio, we need to set another place at the table
servicio de café, coffee service
4 (cuarto de baño) toilet sing, US rest room sing
' servicio' also found in these entries:
Spanish:
acto
- área
- bloquear
- camarera
- camarero
- cerrar
- correo
- dirigirse
- disposición
- encargar
- exenta
- exento
- guardia
- incluida
- incluido
- informatización
- inteligencia
- juventud
- parque
- postventa
- posventa
- prestar
- prestación
- supresión
- suprimir
- apto
- asegurar
- asistencia
- atender
- calidad
- circular
- cubierto
- cumplir
- doméstico
- empleada
- entrega
- estación
- exprés
- favor
- funcionamiento
- funcionar
- interrumpir
- muchacha
- operar
- postal
- puente
- puerta
- puesta
- recluta
- reparto
English:
after-sales
- agent
- answering service
- around-the clock
- auxiliary
- bargain for
- bargain on
- bed
- bog
- break
- breakdown
- charge
- commission
- conscription
- dissatisfaction
- disservice
- duty
- excuse
- foreign service
- gent
- ground
- health service
- inclusive
- INS
- intelligence
- lousy
- mail
- National Health Service
- off-duty
- on
- pay
- privatize
- public convenience
- reinstate
- room service
- run
- secret service
- serve
- service
- service charge
- shuttle
- skeleton
- support
- toilet-train
- toilet-training
- tour
- unit
- use
- utility
- amenity
* * *servicio nm1. [prestación, asistencia, sistema] service;se ha suspendido el servicio en la línea 1 de autobús the number 1 bus isn't running today;hubo que recurrir a los servicios de una agencia inmobiliaria we had to use the services of Br an estate agent o US a real estate office;el servicio postal/hospitalario the postal/hospital service;lleva muchos años al servicio de la empresa she has worked for the company for several years;estamos a su servicio para lo que necesite we are at your service if you need anything;nos ha ofrecido sus servicios he has offered us his services;por los servicios prestados for services rendered;Servicio de Administración Tributaria Br ≈ the Inland Revenue, US ≈ the IRS;servicio de asistencia técnica technical support;servicio de atención al cliente customer service department;servicios bancarios banking services;servicio discrecional private service;servicio a domicilio home delivery service;servicios financieros financial services;servicio de habitaciones room service;servicios informativos [de cadena de radio, televisión] news service;servicio de inteligencia intelligence service;servicio en línea on-line service;servicio de mensajería courier service;servicio militar military service;hacer el servicio militar to do one's military service;servicios mínimos [en huelga] skeleton service;servicio de paquetería parcel service;servicio posventa after-sales service;servicio de prensa press department;servicio público public service;servicio religioso religious service;servicio secreto secret service;servicios sociales social services;servicio técnico technical assistance;servicio de veinticuatro horas round-the-clock service2. [funcionamiento] service;entrar en servicio to come into service;estar fuera de servicio [máquina] to be out of order3. [servidumbre] servants;el servicio está fatal hoy en día you just can't find the staff these daysservicio doméstico domestic help4. [turno] duty;estar de servicio to be on dutyservicio activo [en el ejército] active service o duty5. [en tenis, squash] serve, service;primer/segundo servicio first/second serve o service;al servicio, Ríos Ríos to serve;mantener el servicio to hold one's serve6. [cubierto] place setting7. [juego de tazas, platos]servicio de café/té coffee/tea set;servicio de mesa dinner service8. [en restaurante] [atención al cliente] service;[recargo] service charge;dan un servicio pésimo the service is awful;el servicio está incluido service is included;servicio no incluido service is not included9.servicios [sector terciario] services;una empresa de servicios a services company;el sector servicios the services sector¿dónde están los servicios? where are the toilets?, US where's the bathroom?;el servicio de señoras/caballeros the ladies/gents* * *m1 service;estar al servicio de be at the service of;hacer un buen servicio a alguien do s.o. a great service;estar de servicio be on duty;libre de servicio off duty2:servicios pl restroom sg, Br toilets3 ( funcionamiento):fuera de servicio TÉC out of order;poner en servicio put into service* * *servicio nm1) : service2) saque: serve (in sports)3) servicios nmpl: restroom* * *servicio n1. (en general) service2. (aseo) toilet3. (en tenis) serve / service4. (asistente) domestic help -
20 steuerlich
steuerlich adj RW, STEUER fiscal • steuerlich absetzbar STEUER tax-deductible* * *adj <Rechnung, Steuer> fiscal* * *steuerlich
fiscal, taxable, taxative;
• steuerlich absetzbar (abzugsfähig) deductible from income tax;
• steuerlich attraktiv tax-incentive;
• steuerlich begünstigt tax-supported;
• steuerlich belastet tax-ridden (-laden, -burdened);
• steuerlich berichtigt adjusted for taxation;
• steuerlich als Kapital zu behandeln attributable to capital;
• steuerlich leistungsfähig taxpaying;
• steuerlich subventioniert taxeating;
• steuerlich begünstigen (bevorzugt behandeln) to credit (benefit) tax-wise;
• leitende Angestellte im verstärkten Maße steuerlich beraten to reinforce its tax services at senior management level;
• Gebäude steuerlich bewerten to assess a building;
• steuerlich erfassen to impose (levy) a tax upon;
• Einkommen steuerlich an der Quelle erfassen to tax income at the source, to withhold taxes;
• steuerlich profitieren to benefit tax-wise;
• steuerlich voll abgeschrieben sein to be written off against taxes;
• steuerlich abzugsfähig sein to be available for relief;
• steuerlich endgültig anerkannt sein (Kosten) to be closed by the statute of limitations;
• j. steuerlich so hoch veranlagen to assess s. o. in (at) so much;
• steuerlich zu niedrig veranlagen to charge too little tax;
• Einkommen steuerlich verteilen to spread income over the years, to average income;
• steuerlich als Devisenausländer behandelt werden to be resident for exchange-control purposes outside the Scheduled Territories (Br.);
• steuerlich als Deviseninländer behandelt werden to be regarded as resident for exchange control purposes inside the Scheduled Territories (Br.Br.);
• steuerlich wie eine juristische Person behandelt werden to be treated as a corporate body for tax purposes;
• steuerlich zulässige Abschreibungen tax writeoffs (US), capital allowance (Br.);
• hundertprozentige steuerliche Abschreibung im ersten Jahr 100% first year tax allowance;
• steuerliche Absetzung der Zinsen interest deduction;
• steuerliche Änderungen tax changes;
• steuerliche Anrechnung übermäßiger Belastungen relief for excess charges (Br.);
• steuerliche Anrechnung im Ausland gezahlter Steuern double taxation relief (Br.);
• steuerlicher Anreiz tax[ation] incentive, fiscal stimulus;
• steuerliches Aufgabengebiet tax function;
• steuerliche Aufstellung tax statement (status);
• steuerlicher Ausgleichsposten tax-equalization item;
• steuerliche Auswirkungen tax effects (implications), taxation consequences;
• steuerliche Begünstigung tax privilege;
• steuerliche Behandlung tax[ation] treatment;
• steuerliche Behandlung von Lebensversicherungsprämien life assurance arrangements (Br.);
• steuerliche Behandlung von Veräußerungsgewinnen treatment of capital gains;
• steuerliche Belastung tax burden (load, charge), tax impact (Br.), incidence (impact, Br.) of a tax, fiscal drag (charge);
• einer steuerlichen Belastung ausweichen to create a tax shelter;
• steuerliche Beratungstätigkeit tax-saving service;
• steuerlich subventionierter Betrieb taxeater;
• steuerliche Diskriminierung taxation discrimination;
• steuerlicher Einheitswert (Grundstück) site value;
• steuerlich begünstigte Einkommenspositionen tax preference items;
• steuerliche Einkünfte tax receipts, internal (inland, Br.) revenue;
• steuerlich begünstigte Einkünfte tax preference income;
• steuerliche Einstufung tax classification;
• steuerliche Entlastung tax relief;
• steuerliche Erfassung taxation, assessment;
• steuerliche Erleichterungen tax relief [measures];
• steuerliche Erwägungen tax considerations;
• steuerliche Folgewirkungen tax implications;
• steuerlicher Gewinn taxable gain (profit);
• steuerlicher Gewinnfaktor revenue producer;
• steuerliche Gründe tax reasons;
• steuerliche Haftung des Grundbesitzers tax lien;
• steuerliches Hintertürchen tax loophole;
• steuerliche Illusionen fiscal illusions;
• steuerliches Interesse fiscal concern;
• steuerliche Lage taxation position;
• steuerliche Lasten fiscal burden;
• steuerliche Maßnahmen tax practices (measures);
• steuerlicher Mietwert assessed rental;
• steuerliche Möglichkeit fiscal opportunity;
• steuerliche Privilegien fiscal privileges;
• steuerliche Progressionszone tax band;
• steuerlicher Ratgeber tax guide;
• steuerliche Selbsteinschätzung self-assessment;
• steuerlicher Spitzensatz top (maximum, marginal) tax rate;
• steuerliche Subventionen tax subsidies;
• steuerliche Überlegungen tax considerations;
• steuerliche Untersuchung tax investigation (probe, US);
• steuerliche Veranlagung assessed valuation;
• steuerliche Vergünstigungen tax privileges (benefits, Br., concession, break, US, credit, US), taxation benefits;
• steuerliche Vergünstigungen für wohltätige Stiftungen in Anspruch nehmen können to qualify for a charity’s favo(u)rable tax treatment;
• steuerliches Verlustgeschäft tax-loss selling;
• steuerliche Verpflichtungen tax obligations;
• steuerlicher Vorteil tax advantage (break, US);
• steuerliches Zugeständnis tax concession;
• steuerliche Zuständigkeit tax jurisdiction;
• steuerlicher Zwangsverkauf tax sale of property (US).
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